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2020-12-31-accounts

ST MARY'S PCC, WIGTON. REGISTERED CHARITY NO. 1134111

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ANNUAL REPORT AND FINANCIAL STATEMENTS For The Year Ending 31st December 2020

PREPARED BY MRS A LOMAS. HON. TREASURER A anak EXAMINED BY MR AMUSGRAVE ACMA. INDEPENDENT EXAMINER Aggro REVD. CANON G P RAVALDE. VICAR C ; f Kodo de

WIGTON ST MARY’S PAROCHIAL CHURCH COUNCIL

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 315' DECEMBER 2020

Aim and purposes

St Mary’s Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Canon Geoffrey Paul Ravalde, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Mary’s Church.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of the parish community at St Mary’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how the services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission's guidance on public benefit and the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of St Mary’s Church.

Achievements and performance

Effects of the Covid-19 pandemic

2020 has been a most difficult and challenging year in the history of St Mary’s Church due to the coronavirus pandemic, which hit the country in early 2020 and touched all our lives.

On the 17" March the government announced many restrictions, which included the closing of places of worship. Churches reopened for private prayer on 15‘ June with services permitted from 5" July. When services resumed the wearing of face coverings and social distancing were required, with no singing permitted.

From October, attendance at weddings was limited to 15 people, and a limit of 30 mourners at funeral services.

No public worship was allowed between 5" November and 2™ December which meant there was no Remembrance Day Service, although St Mary’s remained open for private prayer.

,

Once the Church reopened for services, only the choir were allowed to sing and the sacrament consisted of the bread alone — under church rules the sharing of the cup was not allowed.

School and Ecumenical Carol Services were cancelled but St Mary’s usual Christmas services were allowed to be held.

With vaccines beginning towards the end of 2020 there appeared, God willing, to be hope for the future.

Worship and prayer

The PCC is keen to offer a range of services during the week, and over the course of the year, that our community finds both beneficial and spiritually fulfilling. For example, Holy Communion and Evening Prayer provide a quiet, intimate and reflective environment for worship while opportunities are provided for people to engage in worship and fellowship such as that provided by the Parish Eucharist each Sunday.

The Vision Services in 2020 were cancelled during the times that the church was closed for public worship but services were held in an online form during church closures. Services are usually held on the 1st Sunday of the month.

All are welcome to attend any of our services.

A full revision of the Church Electoral Roll was carried out in 2019 and in 2020 there were 179 parishioners on the Electoral Roll.

The usual Sunday attendance numbers in 2020 were affected by the pandemic.

The Church

Canon Geoffrey Ravalde, our Vicar, is assisted by Revd Frank Bovill, Revd John Hine and Canon Robert Hannaford, all of whom are Parish Associates.

During the periods when government regulations permitted, the church was open for the community and visitors.

The Sunday School continued during 2020 at the same time as the Parish Eucharist on Sunday mornings at 9.30am but during church closure weeks it was held online. The Sunday School is led by Mrs Esther Hudson along with a number of volunteers helping on a rota basis. During the year we had 5 baptisms, 2 weddings and 29 funerals (the funerals being those at St Mary's and those taken by the clergy of the parish at crematoria, graveside and cemetery chapel). The Youth Fellowship Group was affected by the Covid-19 pandemic with meetings only held early in the year. All youth leaders and helpers have been CRB checked. There is a very active choir which rehearses on Wednesday evenings (when permitted) under the direction of David Shingler, Church Organist.

In 2015 a website for St Mary's Church was set up and can be found at

www.stmaryswigton.org.uk

The Vicar gave a weekly address on Zoom during lockdown periods. These were to be found on the website, and helped to keep parishioners involved in St Mary’s.

A bible study group normally meets 12 - 15 times a year in various houses in the Parish but meetings in 2020 were curtailed. Some of the meetings were held in an online form.

There is a flourishing Mothers' Union branch which normally meets twice a month in the ; church but few meetings were held.

We had a new peal of bells installed for the Millennium and they are rung on Sundays, when services are held, and on special occasions.

Pastoral care

Some members of our parish are unable to attend church due to sickness or age. When permitted the clergy visited all church members when requested, to celebrate communion with them either at their homes or in hospital. The Anglican Chaplain, Canon Colin Reid, has administered communion at Wigton Hospital for many years. When the hospital closed to patients Colin continued in his role for Wigton and District Health Care Services.

Safeguarding

The PCC has taken note of its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 and it is the opinion of the PCC that it has complied with the duty. A revised Safeguarding Policy was adopted on 5" March 2019, a copy of which can be found on St Mary’s website.

Risk assessments were carried out regularly to ensure that the church complied with all Health and Safety requirements during the pandemic. The latest risk assessment policy is also published on the website.

Mission and evangelism

In previous years the clergy visited the schools in the area, and the schoolchildren occasionally came into the church to have a look around the building, with the Vicar on hand to answer questions. Schoo! assemblies were also held in church from time to time. Because of the restrictions these occasions did not occur in 2020 but we hope to resume them as soon as practicable.

Our parish bulletin is normally distributed monthly free of charge to all parishioners who request it and is also available in Church. Copies are also posted on St Mary’s website along with the weekly sheet, and the online Vision Service. The bulletin keeps our parishioners informed of the important matters affecting our Church.

Ecumenical relationships

The Church is a member of Churches Together in Wigton. No joint services were held in 2020, because of the pandemic. In 2019 the church joined the Solway Mission Community.

Financial review

Total incoming resources were £70,618 of which £56,799was unrestricted and £13,819 was restricted. The unrestricted resources included £1,727from Gift Aid Receivable. Restricted incoming resources included £8,051 income from investments, £238 from visiting bellringers,

£244 from Sunday School and the remainder being charitable collections and other donations.

Total resources expended were £55,740 from unrestricted funds and £6,526from restricted funds, including charitable giving and general maintenance.

Net movement in unrestricted funds showed a surplus of £1,059. The net movement in restricted funds showed a surplus of £7,293 on the year. There was a gain on revaluation of restricted assets of £17,723which increased the surplus on restricted funds to £25,016.

Following financial and legal advice £150,000 of the JMB Bequest, which was received late in 2012, was invested in a CBF Investment Fund. The interest from this is transferred into the CBF maintenance fund. The JMB Bequest is a restricted investment for the fabric of St Mary’s Church, not for general use.

At the end of the accounting period the total reserves amounted to £384,446(£358371 at the end of 2019) of which £354,744 (£329,728 at the end of 2019) are restricted fixed assets for the maintenance of the fabric of the church and £200 (£200 at the end of 2019) unrestricted fixed assets.

The Parish Offer paid to the Deanery was £36,000, which was £10,000 less than planned. St Mary’s PCC received a bequest of £5,000 in 2020 which was very much appreciated. If the parish offer had been paid in full and the bequest had not been received, the unrestricted deficit would have been nearly £14,000.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. St Mary's PCC is registered with the Charity Commission.

The method of appointment of PCC trustees is set out in the Church Representation Rules. At St Mary's the membership of the PCC consists of the Chairman (our Vicar), Churchwardens, Deanery Synod Representatives and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. The full PCC met three times during the year with an average level of attendance of 80%. Given its wide responsibilities the PCC is assisted by a standing committee which recommends policy decisions. The standing committee is responsible to the PCC and reports back to it regularly, with the decisions being received by the full PCC and discussed as necessary.

Administrative information

St Mary’s Church is situated in High Street, Wigton. It is part of the Diocese of Carlisle within the Church of England. The correspondence address is The Vicarage, Longthwaite Road, Wigton, the registered charity number of St Mary's PCC is 1134111.

PCC members who have served at any time from the Annual Meeting until the date this report was approved are:

Ex Officio members:

.

Incumbent: |The Reverend Canon Geoffrey Paul Ravalde (Chairman)

Church Wardens: Mr David Lomas Mr Roger Steel Peacock Mr Martin Edward Snape

Deanery Synod Representative: Ms Alison Gilvey

Elected members: Mr David Shingler (Vice Chairman) Mr John Miles (Secretary) Mrs Anne Lomas (Treasurer) Mrs Ann Bovill Mr Thomas Brown Miss Jill Drabble Mr Matthew Eden Mrs Audrey Frizell (Deputy Churchwarden) Mrs Julia Henderson Mr Robert Hudson Mrs Mary Huntington Mrs Jean Key Mrs Susan Mattinson Mrs Dorothy McCracken Mrs Jacqueline Peacock Mrs Mary Snape Mrs Bronja Twentyman Mr Christopher Walford Mrs Lesley-Ann Walsh

Approved by the PCC on 25" May 2021 and signed on their behalf by the Reverend Canon Geoffrey Paul Ravalde (PCC Chairman).

St Mary's Parochial Church Council - Charity Reg No. 1134111

Statement of Financiai Activities

For the year ending 31 December 2020

Unrestricted Restricted Endowment TOTAL FUNDS
Funds Funds Funds 2020 20139
Note z £ £ £ £
INCOMING RESOURCES
Vi
VIR
Voluntary income
GiftAid Tax Receivable
2a
2a
51,723
4127
S717
50
-
-
57,440
1,777
73,021
1,894
AGF Activities forgenerating funds 2b 1,246 0 - 1,246 2,155
IFl Income from investments 2c 1 8,051 - 8,052 7,988
CA
OIR
Church activities
—Otherincoming resources
2d
2e
2,066
36
0
1
-
-
2,066
37
3,742
0
TOTALINCOMINGRESOURCES 56,799 13,819 0 70,618 88,800
RESOURCES EXPENDED
CA Church activities 3a §5,336 478 - 55,814 68,837
CGF Cost ofgenerating funds 3b 404 0 - 404 813
FRTC Fund-raising trading costs 0 0 - 0 0
CG Charitable Giving 3c 0 5,286 - 5,286 8,633
ME Major Expenditure 3d 0 762 - 762 785
Governance costs - 0 0
TOTALRESOURCES EXPENDED 55,740 6,526 0 62,266 79,068
NET INCOMING RESOURCES BEFORE
OTHERRECOGNIZED GAINSAND LOSSES 1,059 7,293 0 8,352 9,732
Gains on investment assets:
GOR on revaluation 0 17,728 - 17,723 40,738
NETMOVEMENT IN FUNDS 1,059 25,016 0 26,075 50,470
BBF BALANCES B/FWD 1 JANUARY 2020 28,643 329,728 0 358,371 307,901
BALANCESC/FWD31DECEMBER2020 29,702 354,744 0 384,446 358,371

|

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| Restricted Funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended | by the donor, and (b) revenue donations or grants for a specific PCC activity intended by the donor.

St Mary's Parochial Church Council Notes to Statement of Financial Activities For the year ending 31 December 2020

Notes 1. Accounting policies

Basis of financial statements.

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Church Accounting Regulations 2011 in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ "true and fair view" provisions, they have also been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting | and Reporting by Charities (SORP(FRS102)). | The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

The accounts have been prepared using the accrual accounting method.

Fund accounting

Endowment Funds are funds, the capital of which must be retained either permanently or at the PCC's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.

Unrestricted Funds are income funds which are to be spent on the PCC's general purposes.

Incoming resources

Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are readily quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross.

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011, and is held by the Vicar of Wigton.

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.

Equipment used within the church premises has been fully written off in the year that is was purchased. Individual items of equipment are written off when the asset is acquired. No depreciation is provided on any assets.

Investments are valued at market value at 31 December 2020.

St Mary's Parochial Church Council Notes to Statement of Financial Activities For the year ending 31 December 2020

2. INCOMING RESOURCES

2. INCOMING RESOURCES
Unrestricted Restricted Endowment TOTAL FUNDS
Funds Funds Funds 2020 2019
£ £ £ £ £
2a Voluntary income
Tax Efficient Giving 20,533 0 - 20,533 30,021
Charity Collections 0 53155 - 5,155 8,565
IncomeTax Recovered 5,908 0 - 5,908 10,330
Planned Giving
Collections
AD DTT
3,708
0
0
-
-
11,777
3,708
5,411
11,529
Gift Day Excluding GiftAid Received 2,762 0 - 2,762 3257
Sundry Donations 2,035 30 - 2,065 2,447
Memorial Book / Prayer Books / Choir Music 0 50 - 50 35
Legacies & Grants 5,000 0 - 5,000 0
LPWVAT Grants 0 0 . 0 427
Bells Receipts 0 238 - 238 425
Sunday School 0 244 244 473
0 0 - 0
51,723 5.717 - 57,440 72,920
2a Voluntary income
GiftAid Tax Receivable 1.727 50 ~ 1,777 1,894
1,727 50 - L727 1,894
2b Activities forgenerating funds
Events 355 0 - 355 0
Bazaar Donations 891 0 - 891 2,455
1,246 0 - 1,246 2,155
2c Investment Income
Canon Winder Bequest 1 0 - 1 1
George Scott - Fabric Fund - 0 - 0 363
CBF Organ Fund ~ 3 - 3 5
Maintenance Fund - 7,660 - 7,660 7,226
Sunday School Fund ~ 388 - 388 393
1 8,051 - 8,052 7,988
2d Church activities
PCC Fees 2,044 0 - 2,044 3,501
Magazines 22 0 - 22 241
2,066 0 - 2,066 3,742
2e Other incoming resources
Bank Loyalty Reward 36 1 - 37 101
36 4 - 37 101

St Mary's Parochial Church Council Notes to Statement of Financial Activities For the year ending 31 December 2020

Unrestricted Restricted Endowment TOTAL FUNDS
Funds Funds Funds 2020 2019
3. RESOURCES EXPENDED £ £ £ £ £
3a Church activities
Parish Share
Organists
Vergers
Clergy
Cleaning,Lighting
Insurance
Minor Repairs
Upkeep ofServices
Gas
Electricity
Water Rates
Photocopying Costs
Sunday School
Memberships
Bank Charges
36,000
3,300
630
3,150
2,203
4,085
1,059
292
2,650
393
101
648
0
567
258
0
0
0
0
0
0
0
0
0
0
0
0
450
0
28
~
-
-
-
-
-
-
-
-
-
-
-
-
-
-
36,000
3,300
630
3,150
2,203
4,085
1,059
292
2,650
393
101
648
450
567
286
46,000
3,210
630
3,180
2,195
4,048
1,925
1,461
3,348
588
128
633
303
513
675
55,336
478
-
55,814
68,837
ee
ee
3b Cost ofgenerating funds
Cost ofgeneratingfunds 404 0 - 404 813
404
)
-
404
813
eee
— ———
eh
ne
3c Charitable Giving
‘Dewode', Uganda 0 583 - 583 607
MissiontoSeafarers 0 500 - 500 600
Embrace the Middle East 0 336 - 336 257
The Leprosy Mission
USPG
Childrens Society
0
0
0
1,000
133
572
~
-
-
1,000
133
572
865
302
530
Great North AirAmbulance 0 271 - 271 240
Eden Valley Hospice 0 144 - 144 989
Christian Aid 0 682 - 682 972
Silloth Nursing Home 0 84 - 84 183
Barnardos 0 144 - 144 90
Motor Neurone Disease Association 0 205 - 205 64
Cancer Research UK 0 161 - 161 0
All Saints Church Boltongate 0 471 - 471 0
Other Donations 0 0 - 0 2,934
0
5,286
-
5,286
8,633
888.
a anhkd a
3d Major Expenditure
Maintenance Funds 0 762 - 762 785
0
762
S—o—eheaeennwjue)qxc77000000wo#QOoonapngqoxy*swDOToao0DaO09D
- 762 785

St Mary's Parochial Church Council

Notes to Statement of Financial Activities

For the year ending 31 December 2020

4 Investments

Investments
1st January Interest Transfers Revaluation 31st December
£ £ £ £ £
Unrestricted
CBF (Canon Winder Bequest) 200 - - - 200
200 0 0 0 200
Restricted
JMB Investment Fund - for upkeep offabric only
COIF George Scott Investment - Fabric Fund
235,248
12,093
-
-
-
-
16,177
773
251,425
12,866
CBF Dep A/cGeorge Scott Bequest - Maintenance 1,258 - - - 1,258
COIF George Scott Investment - Sunday School Fund 12,093 - - 773 12,866
CBF Dep A/cGeorge Scott Bequest - Sunday School 1,258 - : - 1,258
261,950 0 0 17,723 279,673

The Restricted Funds have been invested in longer term funds to preserve the capital value and to generate interest for the maintenance of the fabric of the building and where applicable for the Sunday School.

5 Accounts receivable
<--------------—-- 2019 -——------------> <----------------- 2020 -——------------>
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
GiftAid Tax Receivable 1,894 0 1,894 1,727 50 4,077
Gas - - - 370 0 370
1,894 0 1,894 2,097 50 2,147
6 Accounts payable
<—------—-------- 2019 -----------------> €----------------- 2020 ----------------->
Unrestricted Restricted Totai Unrestricted Restricted Total
£ £ £ £ £ a
Charity Payment Payable 0 - 0 0 50 50
Salaries and Fees 1,575 - 1,575 0 - 0
Electricity 103 - 103 51 - 51
Gas 178 - 178 0 - 0
1,856 0 1,856 51 50 101
7 Funds
(a) The movements in funds during the yearwere:
istJanuary Receipts Payments Transfers 31st December
E £ £ £ 5
Unrestricted
Barclays CurrentAccount 28,404 56,966 (57,915) 0 27,455
28,404 56,966 (57,915) 0 27,455
Restricted
Barclays CurrentAccount -General
Barclays Current Account - Maintenance & Bells
3,205
3,253
§,235
609
(5,235)
(790)
- 0 3,205
3,072
CBF William Mitchinson Organ Fund 651 3 - - 654
CBF Maintenance Fund 54,373 7,289 0 0 61,662
CBF Dep A/c - Sunday School 2,879 18 - - 2,897
HSBC Current Account - Sunday School 3,418 615 (451) - 3,582
67,779 13,769 (6,476) 0 75,072

ST MARY'S PAROCHIAL CHURCH COUNCIL

BALANCE SHEET as at 31st December 2020

2020 2019
£ £
FIXED ASSETS
Investments
CBFJMB Investment Fund - for upkeep offabric only 251,425 235,248
COIF George Scott Investment- Fabric Fund 12,866 12,093
CBF George Scott Bequest - Maintenance 1,258 1,258
COIF George ScottSunday School Fund 12,866 12,093
CBF Dep A/c (George Scott Bequest) -Sunday School 1,258 1,258
CBF (Canon Winder Bequest) - General 200 200
279,873 262,150
CURRENT ASSETS
Debtors & Prepayments
GiftAid Tax Receivable 100F 1,894
Gas 370 0
2,147 1,894
Short Term Deposits
CBF William Mitchinson Organ Fund 654 651
CBF Maintenance Fund 61,662 54,373
CBF Deposit - Sunday School 2,897 2,879
65,213 57,903
Cash at Bank
Barclays CurrentAccount - General 30,660 31,609
Barclays CurrentAccount - Maintenance & Bells 3,072 3,253
HSBC CurrentAccount - Sunday School 3,582 3,418
37,314 38,280
Total CurrentAssets 104,674 98,077
CURRENT LIABILITIES
Creditors duewithin one year
Charity Payment Payable 50 0
Salaries and Fees 0 1,575
Electricity 51 103
Gas 0 178
101 1,856
NETCURRENTASSETS 104,573 96,221
TOTALNETASSETS 384,446 358,371
PARISHFUNDS 384,446 358,371

INDEPENDENT EXAMINER'S REPORT TO THE PCC OF ST MARY'S CHURCH, WIGTON

| report on the accounts for the year ended 31st December 2020

Respective responsibilities of the Trustees and Independent Examiner

The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission,

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently | do not express an audit opinion on the accounts.

independent Examiner's Statement

in connection with my examination, no matters have come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements * to keep accounting records in accordance with s.130 of the 2011 Act: and * to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met: or

  2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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