The Parish of Ponteland St. Mary the Virgin and Holy Saviour
2022 Annual Report
1.0 Introduction
St Mary’s Parochial Church Council has the responsibility together with the incumbent for the running of the parish church and serving the population of Ponteland (some 14000 souls); developing the whole mission of the church on matters pastoral, evangelical, social and ecumenical. It is also responsible for the fabric of the ancient church in Ponteland, Holy Saviour Milbourne, 2 Grange Road and the Parish Centre.
2.0 Mission Statement
“We are a parish proclaiming the good news of the risen Christ, and supplying the spiritual, moral and social needs of all who seek assistance, particularly those living in the parish of Ponteland.”
3.0 The Parochial Church Council
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules.
During the year, the following served as members of the PCC: -
The Incumbent: Revd Captain Paul Allinson
Curate: Revd Rosemary Harrison
Associate Priest: Revd Canon Christine Brown
Churchwarden: Mr David Butler until May 2022, Ms Christine Caisley-Farrell and Mr David Dunscombe from July.
Representatives of Deanery Synod (ex officio): Dr Janet Welsh; Mrs Michelle Smith; Mrs June Atkinson
Elected Members:
Elected 2020 : Mrs Jaqui Buffham, Mr David Comeskey, Mrs June Atkinson, Mr Peter Hopley.
Re-elected 2021: Mrs Carole Butler (PCC Secretary), Mr Clive Jordan (Treasurer), Mrs Angie Jordan, Mrs Georgina Matthews.
Elected 2022: Mr John Doherty, Mr Ted Henderson, Janet Robertson (until June).
Co-opted as Accountant: Mr Clive Ringrose.
Co-opted: Mr Donald Lloyd (Planned Giving Officer), David Butler (co-opted May 2022).
Holy Saviour Milbourne
Deputy Wardens: Mr Brian Henderson, Mrs Gwenneth Nicholson. PCC Representative: Mr Duncan Wheeler.
The total membership of the PCC for 2022 was 24, which includes Deanery Synod reps, Holy Saviour reps, and Clergy. The PCC met 6 times during 2022 with an average attendance of 16.
The PCC is registered with the Charity Commission, (Registered No. 1134771), and the members of the PCC act as Trustees to the Charity.
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4.0 Committees and Working Groups.
The PCC operates through the Standing Committee and several subgroups that have specific roles as designated by the PCC.
Standing Committee – this is the only committee required by law . It has power to transact the business of the PCC between meetings subject to any directions given by the PCC. The committee comprises of the Incumbent, the Church Wardens, the PCC secretary, and the Treasurer. The standing committee did not meet in 2022.
Sub groups:
Financial and Charitable Giving - coordinated by Mr Clive Ringrose Property/Maintenance - coordinated by Mr David Butler Safeguarding - coordinated by Mrs Rosemary Rhodes Milbourne - coordinated by Mr Duncan Wheeler
5.0 Church Attendance
A total of 194 parishioners were registered at March 2022, (currently 194 March 2023).
Attendance figures during the year continued to rise after the low numbers triggered by the pandemic, with 129 attendees over the Easter period and 595+ at Christmas . The rises can be seen clearly on the graph below.
Occasional services: There were 32 (21) baptisms and 6(8) marriages, 39 (20) funerals and 9 interment of ashes at St Mary’s, one at Holy Saviour during the year. (Figures in brackets refer to 2021)
Attendance trends at St Mary’s – Christmas and Easter
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Christmas Easter
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2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
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6.0 Review of the year
Services continued to be affected by the Covid pandemic until Easter, when the first services were conducted where communicants were offered the chalice. The opportunity to fully participate in the Eucharist was welcomed by all.
Our new parish website was up and running by the New Year; many thanks to David Butler for actioning this. Weekly reflections by the clergy continued to be filmed throughout the year and placed on the website and YouTube, these present a link for those unable to get to church, as well as for regular attenders who like a ‘thought for the week’.
Easter services resumed their normal pattern, with a well-attended ecumenical Raising of the Cross service held on Good Friday on the Green.
A Deanery evensong was held in St Mary’s in March which was well attended by church members from across the Deanery. The parish achieved Level 3 safeguarding status.
In May it was noted that the weather vane on the spire at Holy Saviour was damaged, this was fixed together with essential repairs to the spire later in the year.
On the 4[th] June the beacon was lit on the church tower to celebrate the Queen’s Platinum Jubilee, sadly however, she died on the 8[th] September and the union flag was flown at half-mast to commemorate her passing.
In June a very successful Party in the Park was held with over 3000 people attending, however the number of volunteers from the churches is dwindling, which may put this popular event in jeopardy in the future. In July we welcomed Christine Caisley-Farrell and David Dunscombe as our new churchwardens.
September saw a Generous Giving initiative by the Diocese and a representative from the Diocese addressed the PCC at their September meeting to explain the scheme in detail.
The Friends of St Mary’s arranged a working party to clear leaves from the churchyard in November and also two Christmas concerts, which were held in church at the end of the year.
The year ended with the resumption of the normal pattern of Christmas services. Thanks go yet again to Tom and Joe (Wylam Nurseries) for donating the Christmas tree.
Thanks are also extended to our administrator Ruth for being ever helpful, and to Alison who continues to produce the interesting and informative Grapevine every month.
7.0 Financial Summary
While the short term effects of the Covid pandemic are now past, there are longer term impacts on attendance and use of Parish Centre. It is likely that 2022 is the first “normal” year after the pandemic. The PCC agreed a Parish Share with the diocese of £80,000, up from £65,000 in 2021. To pay this amount the PCC used £3,000 from its reserves.
Unrestricted Income: The main item of income is Planned Giving. In 2022 the PCC received £71,335. This was a fall of only £591 from the amount received in 2021. It is 16% down on the last pre-Covid year. Open plate collections at £12,551 were up significantly up for the second year running. They were 10% up on pre-Covid years. Gift Aid collected was up by £1,000 to £20,934. This was due to the increase in open plate collections. It remains a significant source of income for the PCC. Use of the Contactless machine increased. £2,502 was received via this machine. This was an increase of £1,100 on the previous year. Most of its use was at baptisms, but there were regular contributions throughout the week from visitors. The income from hiring out the Parish Centre was £16,910. This was an increase of £6,266 on 2021. Income from hiring the Centre is comparable to pre-Covid levels. The PCC received a legacy of £132,500.
Unrestricted Expenditure: The largest item of expenditure is Parish Share. For 2022 the diocese set a figure of £97,884, which had been used for the previous 2 years. After discussions with the diocese a figure of £80,000 was agreed. The PCC paid this amount by using £3,000 from its reserves. Expenditure on running and maintaining the churches was unchanged at £22,500. The largest items were: St Mary’s gas £3,532 up by £100 from 2021 and St Mary’s electricity up to £1,526 from £973.
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Restricted Income: The restricted income in 2022 was £40,499. The largest items were a donation of £10,000 and an insurance claim of £15,000. This insurance claim was to cover repairs to the weather vane and spire at Holy Saviour. They had been damaged by storm Arwen.
Restricted Expenditure: The largest item of expenditure was for work on the spire at Holy Saviour. Whilst the scaffolding was up to repair the storm damage, the windows and gutters were repaired costing £2,600. Other items of expenditure included: repair to Holy Saviour boiler £990; the laying of paving in Holy Saviour churchyard £780; mixing deck for St Mary’s sound system £864; repairs to St Mary’s sound system £550; Peel boards in the tower £2,300; repairs to St Mary’s kitchen roof £850.
8.0 Reserves
Since 2013 the PCC has had a Reserves Policy based on Church of England guidance notes. The policy of the PCC is to maintain its reserves equal to at least 3 months expenditure. In 2022 this was £36,737. At the end of 2022 the General Reserves were £175,806. If the exceptional items of the legacy of £132,500, the designated funds for 2 Grange Road (£6,000) and St Mary’s heating pipes (£9,000) are deducted then the general unallocated reserves stand at £28,306.
Stephenson & Coates have agreed the accounts.
9.0 Risk Management
The PCC is under an obligation to consider major risks to which St Mary’s may be exposed and systems are in place to minimize such risks. Our Safeguarding Policy is in line with the current procedures set out by the Diocese. The insurance policy for the churches provides cover for the buildings, contents, and third-party claims.
10.0 Legal and Administration Information
Parochial Name Parish Church of St Mary the Virgin
North Road Ponteland NE20 9NU Tel 01661 824470
Bankers: Santander and Lloyds Bank PLC Auditor: Stephenson Coates
Carole Butler
PCC Secretary March 2023
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND
(Incorporating Holy Saviour Church, Milbourne)
A Registered Charity: England and Wales No. 1134771
2022 FINANCIAL STATEMENTS
PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
Independent Examiners’ Report to the P.C.C. of St. Mary the Virgin, Ponteland
I report to the members on my examination of the accounts of the P.C.C. of St. Mary the Virgin, Ponteland for the year ended 31 December 2022, which are set out on pages 3 to 10.
Responsibilities and basis of report
As the members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the 2011 Act’). You consider that the audit requirements of section 144 of the 2011 Act do not apply and that an independent examination is required.
Having satisfied myself that the accounts are not required to be audited, I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
(1) accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
(2) the accounts do not accord with those records; or
-
(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Principal: Rachael Oswald ACA Stephenson Coates Audit Limited Chartered Accountants West 2, Asama Court Newcastle Business Park Newcastle upon Tyne NE4 7YD
23[rd] March 2023
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2022
| INCOME Note Voluntary Income 2(a) Activities for generating funds 2(b) Income from Investments 2(c) Income from church activities 2(d) TOTAL INCOME EXPENDITURE Church activities 3(a) Generation of Voluntary Income 3(b) Church Administration 3(c) Property Costs 3(d) TOTAL EXPENDITURE NET INCOME BEFORE TRANSFERS GROSS TRANSFERS BETWEEN FUNDS NET MOVEMENT OF FUNDS BALANCES BROUGHT FORWARD AT 1 JANUARY 2022 BALANCES CARRIED FORWARD AT 31 DECEMBER 2022 |
Unre- Re- TOTAL 2021 stricted stricted 2022 Unrestr’d Restr’d 239,754 41,421 281,175 103,884 22,012 - 3,822 3,822 - 3,568 9,594 1,782 11,376 8,990 23 27,114 11,701 38,815 21,584 14,898 |
|---|---|
| 276,462 58,726 335,188 134,458 40,501 |
|
| 136,541 47,176 183,717 119,367 35,098 - - - - - 8,549 - 8,549 7,853 208 1,860 - 1,860 1,904 - |
|
| 146,950 47,176 194,126 129,124 35,306 |
|
| 129,512 11,550 141,062 5,334 5,195 - - - - - |
|
| 129,512 11,550 141,062 5,334 5,195 466,294 51,863 518,157 460,960 46,668 |
|
| 595,806 63,413 659,219 466,294 51,863 |
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
BALANCE SHEET AT 31 DECEMBER 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | |||
| FIXED ASSETS | |||
| Tangible fixed assets | 4 | 419,999 | 419,999 |
| CURRENT ASSETS | |||
| Income tax recoverable | 11,000 | 11,332 | |
| Short Term deposits | 205,284 | 80,096 | |
| Cash at bank | 23,717 | 8,342 | |
| 240,001 | 99,770 | ||
| LIABILITIES: AMOUNTS FALLING DUE | |||
| WITHIN ONE YEAR | |||
| Creditors for goods and services | (781) | (1,612) | |
| (781) | (1,612) | ||
| NET CURRENT ASSETS | 7 | 239,220 | 98,158 |
| NET ASSETS | 7 | 659,219 | 518,157 |
| PARISH FUNDS | |||
| Unrestricted funds | 5 | 595,806 | 466,294 |
| Restricted funds | 6 | 63,413 | 51,863 |
| 659,219 | 518,157 |
The accounts were approved by the Parochial Church Council on the 23[rd] March 2023, and signed on its behalf by:
REV’D CAPTAIN PAUL ALLINSON
(Chairman)
CLIVE JORDAN
(Treasurer)
CLIVE RINGROSE
(Accountant)
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022
1 ACCOUNTING POLICIES
Accounting Conventions
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with 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.
Going Concern
The members of the PCC have prepared the financial statements on the basis that the PCC is a going concern. After making reasonable enquiries, the members of the PCC have a reasonable expectation that the PCC has adequate resources to continue in operational existence for at least 12 months from the date of approval of the financial statements.
Funds
Unrestricted funds represent the funds of the P.C.C. that are not subject to any restrictions regarding their use and are available for application on the general purposes of the P.C.C.
Restricted funds are subject to specific trusts as to how they may be used, which may be declared by the donor, but still within the objects of the Church.
Income
Planned giving, collections and 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 legally entitled to the amounts due. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Volunteer help
The value of any volunteer help received is not included in the financial statements.
Expenditure
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the P.C.C.
The Diocesan parish share is accounted for when due.
Amounts received specifically for mission are dealt with as restricted funds.
All other expenditure is generally recognised when it is incurred and is accounted for gross.
Fixed assets
Consecrated property and church furnishings
Consecrated and beneficed property is not included in the financial statements in accordance with the Charities Act 2011.
Movable Church furnishings held by the Vicar and Churchwardens on special trust for the P.C.C. and which require a faculty for disposal are inalienable property. They have been included in the financial statements based on cost, and have been fully depreciated.
All expenditure incurred in the year on consecrated or beneficed buildings and individual items under £3,000 is written off when the asset is acquired.
Freehold land and buildings
Freehold land and buildings have been included in the financial statements based on valuations made in the year ended 31 December 2000. It is not anticipated that any diminution in value will occur in the foreseeable future, therefore no provision for depreciation has been made.
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2022
1 ACCOUNTING POLICIES (continued)
Church Hall fixtures and office equipment
Fixtures and office equipment have been included in the financial statements at cost, and have been fully depreciated.
All expenditure on individual items under £3,000 is written off when the asset is acquired.
Current assets
Amounts owing to the P.C.C. as at 31 December in respect of income tax are shown as debtors. Short term deposits include cash held on deposit with the CBF Church of England Funds.
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
| 2 INCOME a) Voluntary Income Planned Giving Gift Aid Donations Tax Recoverable Other Collections (open Plate) Grants Donations, Appeals , etc. Legacies Sub Total b) Activities for generating funds Fundraising Appeals Sub Total c) Income from investments Interest Rent - Parish Centre Carpark 2 Grange Road Sub Total d) Income from church activities Magazines Parish Centre Lettings Fees Gov't Furlough Scheme Other including sale of books Sub Total TOTAL INCOME |
Un- Re- TOTAL 2021 restricted stricted 2022 Unrest’d Restr’d 71,335 - 71,335 71,926 - 20,934 - 20,934 19,906 - 1,625 - 1,625 2,878 - 12,551 4,424 16,975 8,632 2,189 - 1,000 1,000 - 850 809 35,997 36,806 542 10,973 132,500 - 132,500 - 8,000 |
|---|---|
| 239,754 41,421 281,175 103,884 22,012 |
|
| - 3,822 3,822 - 3,568 - - - - - |
|
| - 3,822 3,822 - 3,568 |
|
| 351 1,782 2,133 10 23 700 - 700 700 - 8,543 - 8,543 8,280 - |
|
| 9,594 1,782 11,376 8,990 23 |
|
| 3,109 - 3,109 2,190 - 16,910 - 16,910 10,644 - 6,425 11,651 18,076 7,594 14,375 - - - - 208 670 50 720 1,156 315 |
|
| 27,114 11,701 38,815 21,584 14,898 |
|
| 276,462 58,726 335,188 134,458 40,501 |
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
| 3 EXPENDITURE a) Church Activities Missionary & Charity Giving Overseas CMS Home Missions Diocesan Parish Share Costs relating to clergy Other Ministry Costs Fees St Mary's projects Holy Saviour projects Churches running & maintenance Parish Magazine Parish Centre running & maintenance Restricted Donations Other Sub Total b) Generation of Voluntary Income c) Church Administration Salaries, wages and honoraria Office Expenses Sub Total d) Property Costs 2 Grange Road TOTAL EXPENDITURE |
Un- Re- TOTAL 2021 restricted stricted 2022 Unrest’d Restr’d - 3,621 3,621 - 3,568 1,080 4,194 5,274 1,418 2,529 |
|---|---|
| 1,080 7,815 8,895 1,418 6,097 80,000 - 80,000 66,000 - 3,326 - 3,326 3,237 - 2,015 838 2,853 1,759 88 - 11,117 11,117 - 14,754 - 5,941 5,941 - 4,489 - 19,611 19,611 - 8,645 22,513 28 22,541 22,503 256 3,710 - 3,710 3,799 - 23,808 - 23,808 19,711 - - 1,225 1,225 - 20 89 601 139 940 749 |
|
| 136,541 47,176 183,717 119,367 35,098 |
|
| - - - - - 5,225 - 5,225 4,828 208 3,324 - 3,324 3,025 - |
|
| 8,549 - 8,549 7,853 208 |
|
| 1,860 - 1,860 1,904 - |
|
| 146,950 47,176 194,126 129,124 35,306 |
Note
(1) Payments to PCC members
No payments were paid to any PCC members, persons closely connected to them or related parties.
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
4 FIXED ASSETS FOR USE BY THE P.C.C.
| Tangible (all unrestricted) GROSS BOOK VALUE at 31 December 2021 and 2022 DEPRECIATION at 31 December 2021 and 2022 NET BOOK VALUE at 31 December 2021 and 2022 |
Freehold land and buildings Church Furnishings Fixtures & Office Equipment Total 419,999 97,600 18,136 535,735 - (97,600) (18,136) (115,736) |
|---|---|
| 419,999 - - 419,999 |
The freehold land and buildings comprise the Church Hall and 2 Grange Road, Ponteland:
Church Hall £ 326,999 2 Grange Road £ 93,000
The gross book values are based on valuations made in the year ended 31 December 2000.
5 UNRESTRICTED FUNDS
In 2022, Nil amounts were added to the PCC's two designated funds.
At 31 December 2022, the designated fund for possible repairs to St Mary's heating pipes totals £9,000 (2021: £15,000). At 31 December 2022, the designated fund for work on 2 Grange Road totals £6,000 (2021: £6,000).
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
6 RESTRICTED FUNDS
The restricted funds comprise of St Mary's Refurbishment, The Bell Tower, Choir & Music, St Mary's Guide Books, Youth Work, Holy Saviour General, Holy Saviour Churchyard and Fees.
| Fund Movements Balance at 1/1/2022 Income Expenditure Balance at 31/12/2022 Balance at 1/1/2022 Income Expenditure Balance at 31/12/2022 Balance at 1/1/2022 Income Expenditure Balance at 31/12/2022 |
St Mary's Refurbish ment Bell Tower Choir & Music St Mary's Guide Books 28,565 7,682 881 1,190 21,784 138 100 - (3,421) (2,520) (28) - 46,928 5,300 953 1,190 Youth Work Holy Saviour General Holy Saviour Churchyard 5,655 4,613 3,277 - 15,552 - (384) (18,626) (1,125) 5,271 1,539 2,152 Other Charitable Giving Fees TOTAL 2022 - - - 51,863 1,806 7,695 11,651 58,726 (1,806) (7,695) (11,571) (47,176) |
||
|---|---|---|---|
| - - 80 63,413 |
Note:
Charitable Giving includes Collections from Weddings, Funerals, Special Services and donations to CMS.
Fees consists of money from weddings and funerals for organist, bells etc, and Statuary fees to the Diocese.
7 ANALYSIS OF NET ASSETS BY FUNDS
| Fixed Assets Net Current Assets |
Unrestricted Funds Restricted Funds Total 419,999 - 419,999 175,807 63,413 239,220 |
|---|---|
| 595,806 63,413 659,219 |
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND
(Incorporating Holy Saviour Church, Milbourne)
A Registered Charity: England and Wales No. 1134771
2022 FINANCIAL STATEMENTS
PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
Independent Examiners’ Report to the P.C.C. of St. Mary the Virgin, Ponteland
I report to the members on my examination of the accounts of the P.C.C. of St. Mary the Virgin, Ponteland for the year ended 31 December 2022, which are set out on pages 3 to 10.
Responsibilities and basis of report
As the members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the 2011 Act’). You consider that the audit requirements of section 144 of the 2011 Act do not apply and that an independent examination is required.
Having satisfied myself that the accounts are not required to be audited, I report in respect of my examination of the accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
(1) accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
(2) the accounts do not accord with those records; or
-
(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Principal: Rachael Oswald ACA Stephenson Coates Audit Limited Chartered Accountants West 2, Asama Court Newcastle Business Park Newcastle upon Tyne NE4 7YD
23[rd] March 2023
2
PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2022
| INCOME Note Voluntary Income 2(a) Activities for generating funds 2(b) Income from Investments 2(c) Income from church activities 2(d) TOTAL INCOME EXPENDITURE Church activities 3(a) Generation of Voluntary Income 3(b) Church Administration 3(c) Property Costs 3(d) TOTAL EXPENDITURE NET INCOME BEFORE TRANSFERS GROSS TRANSFERS BETWEEN FUNDS NET MOVEMENT OF FUNDS BALANCES BROUGHT FORWARD AT 1 JANUARY 2022 BALANCES CARRIED FORWARD AT 31 DECEMBER 2022 |
Unre- Re- TOTAL 2021 stricted stricted 2022 Unrestr’d Restr’d 239,754 41,421 281,175 103,884 22,012 - 3,822 3,822 - 3,568 9,594 1,782 11,376 8,990 23 27,114 11,701 38,815 21,584 14,898 |
|---|---|
| 276,462 58,726 335,188 134,458 40,501 |
|
| 136,541 47,176 183,717 119,367 35,098 - - - - - 8,549 - 8,549 7,853 208 1,860 - 1,860 1,904 - |
|
| 146,950 47,176 194,126 129,124 35,306 |
|
| 129,512 11,550 141,062 5,334 5,195 - - - - - |
|
| 129,512 11,550 141,062 5,334 5,195 466,294 51,863 518,157 460,960 46,668 |
|
| 595,806 63,413 659,219 466,294 51,863 |
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
BALANCE SHEET AT 31 DECEMBER 2022
| 2022 | 2021 | ||
|---|---|---|---|
| Note | |||
| FIXED ASSETS | |||
| Tangible fixed assets | 4 | 419,999 | 419,999 |
| CURRENT ASSETS | |||
| Income tax recoverable | 11,000 | 11,332 | |
| Short Term deposits | 205,284 | 80,096 | |
| Cash at bank | 23,717 | 8,342 | |
| 240,001 | 99,770 | ||
| LIABILITIES: AMOUNTS FALLING DUE | |||
| WITHIN ONE YEAR | |||
| Creditors for goods and services | (781) | (1,612) | |
| (781) | (1,612) | ||
| NET CURRENT ASSETS | 7 | 239,220 | 98,158 |
| NET ASSETS | 7 | 659,219 | 518,157 |
| PARISH FUNDS | |||
| Unrestricted funds | 5 | 595,806 | 466,294 |
| Restricted funds | 6 | 63,413 | 51,863 |
| 659,219 | 518,157 |
The accounts were approved by the Parochial Church Council on the 23[rd] March 2023, and signed on its behalf by:
REV’D CAPTAIN PAUL ALLINSON
(Chairman)
CLIVE JORDAN
(Treasurer)
CLIVE RINGROSE
(Accountant)
4
PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2022
1 ACCOUNTING POLICIES
Accounting Conventions
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with 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.
Going Concern
The members of the PCC have prepared the financial statements on the basis that the PCC is a going concern. After making reasonable enquiries, the members of the PCC have a reasonable expectation that the PCC has adequate resources to continue in operational existence for at least 12 months from the date of approval of the financial statements.
Funds
Unrestricted funds represent the funds of the P.C.C. that are not subject to any restrictions regarding their use and are available for application on the general purposes of the P.C.C.
Restricted funds are subject to specific trusts as to how they may be used, which may be declared by the donor, but still within the objects of the Church.
Income
Planned giving, collections and 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 legally entitled to the amounts due. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Volunteer help
The value of any volunteer help received is not included in the financial statements.
Expenditure
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the P.C.C.
The Diocesan parish share is accounted for when due.
Amounts received specifically for mission are dealt with as restricted funds.
All other expenditure is generally recognised when it is incurred and is accounted for gross.
Fixed assets
Consecrated property and church furnishings
Consecrated and beneficed property is not included in the financial statements in accordance with the Charities Act 2011.
Movable Church furnishings held by the Vicar and Churchwardens on special trust for the P.C.C. and which require a faculty for disposal are inalienable property. They have been included in the financial statements based on cost, and have been fully depreciated.
All expenditure incurred in the year on consecrated or beneficed buildings and individual items under £3,000 is written off when the asset is acquired.
Freehold land and buildings
Freehold land and buildings have been included in the financial statements based on valuations made in the year ended 31 December 2000. It is not anticipated that any diminution in value will occur in the foreseeable future, therefore no provision for depreciation has been made.
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2022
1 ACCOUNTING POLICIES (continued)
Church Hall fixtures and office equipment
Fixtures and office equipment have been included in the financial statements at cost, and have been fully depreciated.
All expenditure on individual items under £3,000 is written off when the asset is acquired.
Current assets
Amounts owing to the P.C.C. as at 31 December in respect of income tax are shown as debtors. Short term deposits include cash held on deposit with the CBF Church of England Funds.
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
| 2 INCOME a) Voluntary Income Planned Giving Gift Aid Donations Tax Recoverable Other Collections (open Plate) Grants Donations, Appeals , etc. Legacies Sub Total b) Activities for generating funds Fundraising Appeals Sub Total c) Income from investments Interest Rent - Parish Centre Carpark 2 Grange Road Sub Total d) Income from church activities Magazines Parish Centre Lettings Fees Gov't Furlough Scheme Other including sale of books Sub Total TOTAL INCOME |
Un- Re- TOTAL 2021 restricted stricted 2022 Unrest’d Restr’d 71,335 - 71,335 71,926 - 20,934 - 20,934 19,906 - 1,625 - 1,625 2,878 - 12,551 4,424 16,975 8,632 2,189 - 1,000 1,000 - 850 809 35,997 36,806 542 10,973 132,500 - 132,500 - 8,000 |
|---|---|
| 239,754 41,421 281,175 103,884 22,012 |
|
| - 3,822 3,822 - 3,568 - - - - - |
|
| - 3,822 3,822 - 3,568 |
|
| 351 1,782 2,133 10 23 700 - 700 700 - 8,543 - 8,543 8,280 - |
|
| 9,594 1,782 11,376 8,990 23 |
|
| 3,109 - 3,109 2,190 - 16,910 - 16,910 10,644 - 6,425 11,651 18,076 7,594 14,375 - - - - 208 670 50 720 1,156 315 |
|
| 27,114 11,701 38,815 21,584 14,898 |
|
| 276,462 58,726 335,188 134,458 40,501 |
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
| 3 EXPENDITURE a) Church Activities Missionary & Charity Giving Overseas CMS Home Missions Diocesan Parish Share Costs relating to clergy Other Ministry Costs Fees St Mary's projects Holy Saviour projects Churches running & maintenance Parish Magazine Parish Centre running & maintenance Restricted Donations Other Sub Total b) Generation of Voluntary Income c) Church Administration Salaries, wages and honoraria Office Expenses Sub Total d) Property Costs 2 Grange Road TOTAL EXPENDITURE |
Un- Re- TOTAL 2021 restricted stricted 2022 Unrest’d Restr’d - 3,621 3,621 - 3,568 1,080 4,194 5,274 1,418 2,529 |
|---|---|
| 1,080 7,815 8,895 1,418 6,097 80,000 - 80,000 66,000 - 3,326 - 3,326 3,237 - 2,015 838 2,853 1,759 88 - 11,117 11,117 - 14,754 - 5,941 5,941 - 4,489 - 19,611 19,611 - 8,645 22,513 28 22,541 22,503 256 3,710 - 3,710 3,799 - 23,808 - 23,808 19,711 - - 1,225 1,225 - 20 89 601 139 940 749 |
|
| 136,541 47,176 183,717 119,367 35,098 |
|
| - - - - - 5,225 - 5,225 4,828 208 3,324 - 3,324 3,025 - |
|
| 8,549 - 8,549 7,853 208 |
|
| 1,860 - 1,860 1,904 - |
|
| 146,950 47,176 194,126 129,124 35,306 |
Note
(1) Payments to PCC members
No payments were paid to any PCC members, persons closely connected to them or related parties.
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
4 FIXED ASSETS FOR USE BY THE P.C.C.
| Tangible (all unrestricted) GROSS BOOK VALUE at 31 December 2021 and 2022 DEPRECIATION at 31 December 2021 and 2022 NET BOOK VALUE at 31 December 2021 and 2022 |
Freehold land and buildings Church Furnishings Fixtures & Office Equipment Total 419,999 97,600 18,136 535,735 - (97,600) (18,136) (115,736) |
|---|---|
| 419,999 - - 419,999 |
The freehold land and buildings comprise the Church Hall and 2 Grange Road, Ponteland:
Church Hall £ 326,999 2 Grange Road £ 93,000
The gross book values are based on valuations made in the year ended 31 December 2000.
5 UNRESTRICTED FUNDS
In 2022, Nil amounts were added to the PCC's two designated funds.
At 31 December 2022, the designated fund for possible repairs to St Mary's heating pipes totals £9,000 (2021: £15,000). At 31 December 2022, the designated fund for work on 2 Grange Road totals £6,000 (2021: £6,000).
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PAROCHIAL CHURCH COUNCIL OF ST. MARY THE VIRGIN, PONTELAND (Incorporating Holy Saviour Church, Milbourne)
NOTES TO THE FINANCIAL STATEMENTS ( continued) for the year ended 31 December 2022
6 RESTRICTED FUNDS
The restricted funds comprise of St Mary's Refurbishment, The Bell Tower, Choir & Music, St Mary's Guide Books, Youth Work, Holy Saviour General, Holy Saviour Churchyard and Fees.
| Fund Movements Balance at 1/1/2022 Income Expenditure Balance at 31/12/2022 Balance at 1/1/2022 Income Expenditure Balance at 31/12/2022 Balance at 1/1/2022 Income Expenditure Balance at 31/12/2022 |
St Mary's Refurbish ment Bell Tower Choir & Music St Mary's Guide Books 28,565 7,682 881 1,190 21,784 138 100 - (3,421) (2,520) (28) - 46,928 5,300 953 1,190 Youth Work Holy Saviour General Holy Saviour Churchyard 5,655 4,613 3,277 - 15,552 - (384) (18,626) (1,125) 5,271 1,539 2,152 Other Charitable Giving Fees TOTAL 2022 - - - 51,863 1,806 7,695 11,651 58,726 (1,806) (7,695) (11,571) (47,176) |
||
|---|---|---|---|
| - - 80 63,413 |
Note:
Charitable Giving includes Collections from Weddings, Funerals, Special Services and donations to CMS.
Fees consists of money from weddings and funerals for organist, bells etc, and Statuary fees to the Diocese.
7 ANALYSIS OF NET ASSETS BY FUNDS
| Fixed Assets Net Current Assets |
Unrestricted Funds Restricted Funds Total 419,999 - 419,999 175,807 63,413 239,220 |
|---|---|
| 595,806 63,413 659,219 |
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