ANNUAL REPORT
FINANCIAL YEAR 2021
THE PAROCHIAL CHURCH COUNCIL OF
ST PAUL'S SCOTFORTH
CHARITY NUMBER 1134789
St Paul's Church
24 Scotforth Road
Lancaster
LA14ST
The parish office is in St Paul's Parish Hall [facing the church across the A6]
Page l of 11
Structure, Governance and Management
The Parochial Church Council [PCC] is a °body corporate..
The Trustees of this charty are the members of the PCC.
The Annual Parish Meeting [APM] held before 31 May each year elects two Churchwardens and
members of the PCC.
Deanery Synod representatives are appoinied for a 3 year teffti of offi. Currently our parish has
4 representatives on the Deanery Synod.
Rule 14 of Ihe Church Representation Rules ststes that the Clergy licensed to Ihe parish, the
Churchwardens. and the Deanery Synod representatives are ex-officio members of the PCC.
At St Paul's the Minister of the Parish is the Chair of the PCC and a lay member of the PCC is to
be elected as Vice Chair. St Paul's PCC has decrded that the Vice Chair of the PCC shall be the
Churchvrfarden with the longer service.
The PCC has (Jecided that the PCC should include the following as ex-officio members: one
Reader representing all the Readers. the Treasurer. the Secretary, the Safeguarding Officer and
the Vision Champion.
The APM in 2012 decided that from 2013 the elected members of the PCC should be elected to
senie a temi of three consecutive years and can serve two consecutive three year temis, after
which they are expected to stand down for a minimum of one year before offering themselves for
re*lection. This policy is intended to create a balan between retaining experience while
intrcKlucing fresh insighl into the PCC.
The PCC aims to have a minimum of three members elected from those who regularly worship al
St Paul's Hala Centre.
By law the PCC must meet at reast 4 times per year. At St Paul's our practice is for the PCC to
meet on the first Monday of mosl months. The PCC does not rnt in January, April and Augusl. In
May the PCC meets on the sewrKI Monday of Ihe month because the first Monday is a Bank
Holiday.
Page 2 of 11
PCC Membershlp during 2021
Office ends
On leaving the parish
On leaving the parish
Vicar
Pioneer Minister
Rebecca Aechtner
Claire Cooke
Churchwardens
Jayne Weatherill
Tony Walker
Note 1
Note 1
Deanery Synod members
Gra Illidge
Margaret Ives
Phillip Simpson
1st June 2023
1st June 2023
1$1 June 2023
Elected membors of laity
Sue Croft
Vacancy
Vacancy
Vacancy
APCM 2022
APCM 2022
APCM 2022
APCM 2022
Arton Medd
Kerth Weatherill
Vacancy
Vacancy
APCM 2023
APCM 2023
APCM 2023
APCM 2023
Katherine Froggatt
Jon Humfrey
Rebecca Long
Christine Medd
APCM 2024
APCM 2024
APCM 2024
APCM 2024
Members Ex1¢10
Safeguarding Officer
Secretary
Treasurer
Vision Champion
Jayne Weatherill
John Gedge
Brian Threlfall
Jim Currin
Note 2
Note 2
Note 2
Indefinite
Note 1.. The Church Wardens elected at the APCM in AprilNay are confimied in office at
the Visitation in June. In 2021 the elections and APCM took pla in May with the Wardens
being confirmed in offio at the Archdeacon's Visitation on 8th June at Morecambe Parish
Church.
Note 2: These three appointments are made by the PCC at the first meeting after the
APCM.
Pa8e 3 of li
The duties of the PCC
The Synodical Govemment Measure 1969 contains what mighl be described as the official °job
description. of the PCC. It states..
1. It shall be the duty of the incumbent and the Parochial Church Council to consult together on
matter of general conrn and importance in the parish.
2. The functions of the Parochial Church Council shall include:
(a) co-operation with the incumbent in promoting in the parish the whole mission of the Church.
pastoral, evangelistic, social arKI ecumenical,.
(b) Ihe consideration and discussions of matters conmIng the Church of England or any other
matters of religious or public interest, but not the declaratron of the doctrine of the church on
any question.,
(c) making known and putting into effect any provision made by the DI0San Synod or the
Deanery Synod. but without prejudice to the powers of the Council on any particular matter.
(d) giving advice lo the Di0san Synod and the Deanery Synod on any matter referred to the
Council.
(e) raising such matters as the Council consmjers appropriate with the Diocesan SyncKI or
Deanery Synod.
3. In the exercise of its functions the Parochial Church Council shall take into ConsiderlOn any
expression of opinion by any parochial church meets'ng.
When the PCC of St Paul's registered as a Charity we said we would provide "public benefft. by..
Regular public worship
Providing sacred Spa for prayer
Pastoral work including visiting sick and housebound
Taking regular assembly in schools
Provision of a youth group
Promotion of Christianty through semions. events and meetings
Promoling the mission of the church
Supporting her charities in the UK and overseas
Pa8e 4 of 11
How does the PCC seek to fulfil its duties?
Regular public services are held in the parish church and the Hala Centre.
Parish Church
Sunday
8.00 am
Holy Communion (BCP)
Holy Communion
9.45 am
4.00 pm
Worship@4: Hoty Communion. Taize,
Evening Prayer, CeIc Styles of Worship.
Monday - Wednesday 9.00 arn
Thursday
9.15 am
Friday
Morning Prayer
Holy Communion
Moming Prayer
9.00 am
Hala Centre
Sunday
11.15 am Moming Worship or Holy Communion
The parish urKlertakes occasional Servi tbaplisms, marriages. funeralsl. seasonal serdices and
commemorth'ons as required.
The parish is part of the DI0Se of Blackbum within the Church of EnglarKI.
The Di0Se calculated our "Parish Share" which includes a contribution to the cost of running the
Diocese and a contribution to subsidise the mission of the church in areas of the DI0Se with
financial difficulties.
The clergy and authorised lay people take communion to those unable to attend public seNices
including people in local care or retirement homes, however this was severely restricted and, in
some cases, not possible due to Covid-19.
The parish has a Visiting Team which visits members of the congregation, and others, in their own
homes and in hospital as requested. Again. this was severely restricted and, in some cases, not
possible due to Covid-19.
The parish has statutory links with Scofforth (St Paul's) Primary School including the appointment
of 4 of the school's Foundation Governors.
The parish organises Ihe following Children's church activrties. a Youth Group for older children (g-
13 years) and themed activities led by appropriately cleared leaders at the 9.45am and 11.15am
services for all chiklren. Again, this was severely restricted and, in some cases, nol possible due
to Covid-19.
Page 5 of 11
The parish sponsors several unifomed groups [Rainbows. Brovmies. Guides. Beavers, Cubs and
Scouts]. Parade services are held regularly involving the members of the unifonned groups in the
regular worship of the church.
The parish holds the Diocesan "Child Friendty Church. award.
Candidates are prepared for 'Confimialion" [admission to membership of the church] through a
Course run annualty. li should be noted that there wasn't run in 2021 due to the pandemic.
House groups are available to help members of the congregation develop and explore their faith in
an informal setting. Over 2021 this has taken Ihe form of a mix of in-person house groups and
one group remaining online. The in-person groups met when allowed and aayS followed
government guidelines.
The parish had several social groups induding a Walking Group, a Women's Fellowship. a Care
and Share group as well as an Over 60's group prior to the pandemic in 2020- this provision is
currently being evaluated as we move out of the pandemic and assoctated restrictions.
The parish's Social Responsibilty Group [SRG] advises the PCC on a range of social and
environmental matters. The SRG makes recommendations about the distributbon of the sum set
aside for charrtable giving.
The parish has received the Bronze Eco Church award and our work in this area continues.
The parish is involved in ecumenical work locally as a member of Churches Together in Lancaster
and also of South Lancaster Churches Together.
The parish has an annual prayer rota which covers all the strS in the parish. Volunteers deliver
a card to each house in each street as it appears on the rota- this wasny undertaken during 2021
due to the pandemic and Covid restrictions. However. the slreet names still appeared on our
weekly Parish News.
The parish holds an open-air service each year which makes our worship visible to the local
community and promotes Christianty wtthin our parish. Due lo the pandemic and associated
restrictions this wasn't held in 2021.
The Parish Hall and Sl Paul's Hala Centre are used for a number of social events each year, arn
are available for hire. Hiring during 2021 was restricted but our buildings did sk)wly rpen for
hires.
The PCC has complied Wlth the duty to have °due regard. to the House of Bishops guidance in
relation to safeguarding. The parish has a Safeguarding Officer who monitors our activities to
ensure V cornp with the relevant legal obligations and Di0san policies. Safeguarding is a
standing item on the PCC agenda.
The parish has a Health and Safety Officer who monttors our activities to ensure we comply with
the relevant legal obligations and Di¢xesan policies. Health and Safety is a stsnding rtem on the
PCC agenda.
Photographs of the members of the PCC are displayed in the parish church, Sl Paul's Hala Centre
and on our website so that members of the congregation can Klentrfy them.
The parish has links vth mission partners serving overseas.
Pa8e 6 of 11
The parish has a long-standing tradth'on of supporting other charities which is covered in more
detail in the financial section of this report.
The parish maintains a Terrier I Inventory of moveable chuich propety.
There Yre 156 on the Electoral Roll at Ihe 2021 APCM.
Page 7 of li
Vicavs Report
As I look back over 2021 in the middle of coping with the ongoing pandemic and all the impacls
and effects it had on us, my oveThvhelming thought is one of thankfulness. l am thankful for God's
goodness and kindness to us during such a turbulent year as our St Paul's family was able to
adapt and grow.
No report would be able to cover all of our blessings. so I wanl to highlight a few areas.
In January we were joined by Rev Claire Cooke and her family,. Rev Claire was licensed as our
interim Pioneer Minister with a particular ministry to St Paul's Hala. St Paul's Hala repened for
worship on Easter SurKJay 2021 and in December 2021 the Hala Panty Food Club was launched
by Rev Claire and Rebecca Long. For £4 per week people can lop up their weekly food shop with
surplus food that is rescued from waste. We pray that this initiative grows and flourishes in the
months to come as we reach out to our local community in practical ways.
As a parish we found strength and perseveran in our faith as we developed our ministry and
presen in our community. Despite having to stop public worship for several weeks early in the
year, we managed to ensure that everyone continued to have access to worship in some fom or
another, whether online, by post. or over the phone. Worshipping together in person on Easter
Sunday was a real highlight as we lebrated the risen Christ and our new life in his. We phased
in a slow return to our pre-covid pattems of worship by re-introducing our 8am Book of Common
Prayer Service as well as our Thursday rnorning 9.15am Eucharist. One notable change has been
to the introduction of our Worship@4 serrfls in the place of our 6.'30pm Evensong. These new
services offer a wide variety of worship styles in a reflecttve and quiel atrnosphere.
In September 2021 Kaarina Leong joined the St Paul's famity as a part-time Ordinand studying
with Emmanuel College. She is with us in patish on Thursdays and Sundays and has made a
significant impact on our church community and work with the school. Our Young Church has
grown to such an extent that it is now meeting across the A6 in our Parish Hall with the aid of our
'holy lollypop., Our Young Church has breathed new life into our worship and is a regular source of
inspiration and encouragement for all of us. We have reached out to the community through our
Easter and Advent trails in our church grounds. It has been worKlerful to see people unknown to
us engaging with the IrfeIving message of Jesus in thts way.
l am grateful for all Ihe ways in which people seNe across our parish in a variety of roles and am
always incredibly grateful for people's generosity in their tirne and skills for the benefrt of our
church family. Our ministry team, PCC, its sub-committees, and sidespeople have shared the
responsibility of maintaining our buildings and worshipping Irfe. A particular note of thanks must go
to Jayne and Tony, our Church Wardens. who have led with gra and faith during a time of
pandemic and challenge. They have both gone above the call of duty lo prayerfully join in the
ministry of our parish.
I would also like to thank all those people who work so tirelessty in often unseen and under-
appreciated ways.. the gardeners, organists. home group leaders. those who faithfully cleaned and
sanitised the church ln-beeen Sunday Servi and funerals. and everyone who offered words
of encouragement and prayer.
In 20221 would like to see Ihe mission and ministry of St Paul's continue to grow. I pray that we
find ways of welcoming new people to experience God's love while also renewing our existing
church community that has sometimes felt diminishgj during the pandemic. We are firKling
creative ways to use our thurch building. parish hall. and St Paul's Hala for worship and
fellowship. Our aim is to make more room for our children and a safer way to bring bad(
refreshments after church using tables and stackable chairs by removing some pews on the organ
Page 8 of 11
side of church. I would love to see our worship reflect our values and views of God, including
special services emphasising the environment, justi. and finding ways to nourish all of us in
discipleship and faith. I believe that God is calling the St Paul's family to honour our traditions and
heritage while also addressing our changing needs and achIng out to our community with love
and service. We can entrust our pasl, present. and future into the life-gNing hands of God who
calls us to be the body of Christ in Scofforth and Hala. The pandemic has focused who we are as
a church and what our priortties are - forcing us lo take a hard look at our pastoral care. styles of
worship, and our finances including the need for prayerful and pradical ways to approach
stewardship, committed giving, and fundraising. l am praying that more people take up leadership
roles and use their gffts to bless our church and wider community. Each and every person who
comes through our doors, or even walks by our buildings, is loved and valued by God.
May we continue to find new expressions of faith as we commtt ourselves to worship, prayer and
serving our community. I give thanks for the St Paul's family and look fonvard to seeing how God
will bless our parish in the year to come. 2021 was a challenging and encouraging time for St Paul
ScotForth and Hala. Every act of worship. baptism, funeral. and wedding reminded us of our
primary calling to 'go in pea to love and serve the Lord., May we ahvays reply as the St Paul's
fami with the exclamation: 'In the name of Christ. Amen..
Online Services by Tony Walker:
Following our Epiphany service worship in church was suspended as a result of the COVID 19
pandemic. Pre-recorded ServIS were continued. Moming prayer every Wednesday by
telephone conference continued. Compline al 21.30 on Thursday by telephone conference
was also offere(l.
A series of Sunday sermons in Lent within our online services, given by all the members of
the ordained ministry team, used R words and household objects as their theme. A
Wednesday Servi was also provided online during Lent for 6 weeks with differing Styles
and liturgies each week.
Reverend Rebecca and Reverend Anderson led the national online Palm Sunday servi.
Holy week was significantly impacted by the pandemic- all we could provide was a Good
Friday online sepdice.
Alleluia on Easter Day we were able to re-open church for worship at 9.45am. This was our last
pre-recorded online service (number 78) to be loaded to YouTube. From 11th April the
service held in church was recorded live and then ediled and uploaded to YouTube by 13.00.
Compline by telephone Conferen was disntinued.
The final service for our YouTube channel was recorded on 5th September.
Stswardship by Tony Walk•r:
We losl about 25 faithful planned givers during 2021- it was a difficutt year with a limited
Choi of services to attend in church. and for the first 3 monlhs no services. There was no
opportunity to seek to encourage new planned givers. This is an importanl area for prayer
and action in 2022 so that we can rebuild our planned givirbg to the level required to sustain
our church life.
To those who continued to give through Ihe scheme. very grateful thanks. Your
commitnt and generosity makes worship and *rvice in our Parish possible.
Page 9 of 11
Hala Panlry by Rebecca Long:
God called us to open Hala Panty, a food communty group whose primary goal is to prevent foo
waste by offering food othenvise destined for landfill, although safe to consume, to our members
at a greatly reduced cost. Our secondary aim is lo provide a seplice to those just about managing
with their household finan$ - a supplement to Iheir focxj shopping to give them some breathing
space. We are NOT a food bank, we aim to serve those above food bank status who potentially, if
a large bill came along, would be pushed into food bank slalus. In order lo ensure that coming to
the Pantry 15 seen as a positive experien, we do not require any proof of eligibility for
membership. In fact, we activety encourage a range of Members to ensure that the perception of
attending is not a barrier to attendance. Food is Ihe primary reason our members attend the
Pantry but V also provide a listening ear, Christian hospitality and serve the whole person - their
physical, relational and spiritual needs.
Hala Pary opened in the St. Paul's Hala Centre on 10th December 2021 and will continue to
open 17.'00-18..30 each Friday evening. We are grateful to Lancashire County Council for a grant
of £1000 to help get the Pantry up and running. We setup a relationship with Fareshare, Preslon
which is our main source of food and Ihe Lancaster branch of the hygiene bank for toiletries and
cleaning products. In addition, we reNe food funded by the Household Support Fund through
Eggcup, based in Lancaster City Centre and collect surplus bakery ttems from Sainsburys. Cable
St. We were open for ft)ur weeks in December 2021 and served 140 households with an average
of 35 households each week. The reaction of our members to the service and food on offer Nvas
one of joy, ovehelMrn9 amazement about the food that would be wasted and gratitude for
setting up the club. One member said to us "If rt wasnl for the Panty I wouldn't be able to feed
myself this week. Thank you." Alongside Ihe food, we provided crackers and chocolates in the
week before Christmas to spiead the joy of the Christrnas season.
The setting up of Hala Pantry would not have been possible without our small set of volunteers
whose help we are very grateful for. Our priortty over 2022 is to grow our volunteer numbers to
ensure sustainability going forwards. If anyone would like to volunteer to help at the Pantry,
whether driving to collect foTr, helping us sort food, or giving out food at our shop. please get in
touch with Rebecca Long (07840404814).
Pa8e Ioof 11
Financial Review
The Annual Accounts and Treasurerfs Report for the year ended 31 December 2021 should be
read as parl of this review.
The Parish Share is calculated by. and paid to, the DItse. It supports the mtssion of the wider
church. including payment of the clergy stipends, housing and pensions in our own parish. The
formula includes a social multiplier which subsidises parishes with financial difficutties but currently
increases our own a&sessment. We have paid our amended Parish Share, of £39,252 for 2021,
in full and have agreed, with the Diocese, the amounts to be paid for the next three years.
A stewardship scheme has operated within thè parish for many year5 With the help of a dedicated
team of visitors. This scheme brings much valued assets- not just financial (which is absolutely
vital if the Church is to remain viable), but also time and talents- into our work. The stewardship
scheme encourages regular, planned giving together with the use of 'Gift Aid.. Increasing the
number of subscribers to, and the income from, the planned giving scheme must be a major
prioriiy in 2022 and subsequent years.
The parish has a long-standing tradition of charitable giving. This year, because of financial
circUmstanS as a result of us all complying with Covid regulalions and restrictions, this was
limited to £1.1)00 in total.
In 2021, we have paid over £85,522 to maintain the Church building most of which has been spent
on major repairs to the Church lower. £16,918 of this money has come from our reslricted
reserves together with £30,059 from olher unrestricted reserves, leaving us with an operating loss
of £21,098 even after reFving the many generous on&off gifts from parishioners and the
considerable financial assistan the Di¢)cese.
The adoption of a Reserves Policy continues to clarify the PCC'S thinking about the use of
Reserves, particularly with respect to any that may be used for the replacement of the roof in due
course. Following the architecys report, the parish is anticipating signrficant expenditure on the
ceiling and roof of the Parish Church within the next 5 to 10 years. The cosl of the work on the roof
will exceed a full yearfs nonnal income many times over so the parish aims to mainlain its
reserves, and to undertake fundraising to increase Ihem, unts'i the work has been carried out.
Funds Held as Custodian Trustees
None.
Page 11 of 11
## **ST PAULS CHURCH PCC, SCOTFORTH, LANCASTER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**INCOMING RESOURCES**
Note
Incoming resources from donors
2(a)
Other voluntary incoming resources
2(b)
Income from charitable trading
2(c)
Other ordinary incoming resources
2(d)
Income from investments
2(e)
**TOTAL INCOMING RESOURCES**
**RESOURCES USED**
Grants
3(a)
Directly related to the church's work
3(b)
Fund raising and publicity
3(c)
Management and Administration
3(d)
**TOTAL RESOURCES USED**
**NET INCOMING / (OUTGOING)**
**REALISED GAINS ( LOSSES ) ON INVESTMENTS**
**NET MOVEMENT IN FUNDS**
**Balances brought forward 1st January 2021**
**BALANCES CARRIED FORWARD**
**AT 31 DECEMBER 2021**|Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
2020
£
£
£
£
£
67,807.49
800.00
0.00
68,607.49
74,916.41
29,780.29
18,540.46
0.00
48,320.75
33,980.44
26,145.20
0.00
0.00
26,145.20
22,863.45
0.00
0.00
0.00
0.00
0.00
61.00
32,361.47
0.00
32,422.47
1,655.08|
|---|---|
||123,793.98
51,701.93
0.00
175,495.91
133,415.38
1,000.00
0.00
0.00
1,000.00
1,000.00
146,991.39
42,740.36
0.00
189,731.75
122,786.77
76.11
0.00
0.00
76.11
63.55
5,786.46
0.00
0.00
5,786.46
4,406.88|
||153,853.96
42,740.36
0.00
196,594.32
128,257.20|
||-30,059.98
8,961.57
0.00
-21,098.41
5,158.18
0.00
0.00
0.00
0.00
0.00|
||-30,059.98
8,961.57
0.00
-21,098.41
5,158.18
104,924.57
166,775.89
88,479.42
360,179.88
355,021.70|
||74,864.59
175,737.46
88,479.42
339,081.47
360,179.88|
|||
## **ST PAULS CHURCH PCC, SCOTFORTH, LANCASTER BALANCE SHEET AT 31 DECEMBER 2021**
|Note
**FIXED ASSETS**
Tangible fixed assets
5(a)
CBF Fund Shares - valuation 31.12.2021.
5(b)
**TOTAL FIXED ASSETS**
**CURRENT ASSETS**
Stock
Debtors
Short term deposits
Cash at bank and in hand
**CURRENT LIABILITIES**
7
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
6
Unrestricted
Restricted
Endowment
TOTAL FUNDS|2021
2020
£
£
0.00
0.00
196,954.34
0.00|
|---|---|
||196,954.34
0.00
0.00
0.00
17,358.74
4,805.14
0.00
0.00
127,405.07
356,550.51
-2,636.68
-1,175.77|
||142,127.13
360,179.88|
||339,081.47
360,179.88|
||74,864.59
104,924.57
175,737.46
166,775.89
88,479.42
88,479.42|
||339,081.47
360,179.88|
Approved by the Parochial Church Council on February 7th, 2022 and signed on its behalf by:
## **R.B.Aechtner**
Chairman
## **S.J.Weatherill**
Member
## **ST PAULS CHURCH PCC, SCOTFORTH, LANCASTER NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021**
## **1. ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 and section 145 of the Charities Act 2011 together with applicable accounting standards and SORP 2015 (FRS 102). The financial statements include all transactions, assets and liabilities and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.
## **Funds**
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not invest separately for each fund and interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when they are due. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends and interest are accounted for when receivable. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **Fixed assets**
Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for their disposal are inalienable property, listed in the church's inventory. For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsquently no individual item has cost more than £5000, so all such expenditure has been written off when incurred.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if the award creates a binding or constructive obligation on the PCC. 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.
|**2. INCOMING RESOURCES**
2(a) Incoming resources from donors
Planned giving
Income tax recoverable (Gift Aid)
Collections (open plate)
Sundry donations
2(b) Other voluntary resources
Other grants
Donations, appeals, etc.
Legacies
Other
2(c) Income from charitable trading
Parish News Adverts
Parish Hall, Hala Centre, lettings etc
PCC Fees
2(d) Other ordinary incoming resources
Fund-raising events
2(e) Income from investments
Interest
Increase (decrease) in value of CBF Investment Fund
Dividends
**TOTAL INCOMING RESOURCES**|Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
2020
£
£
£
£
£
48,294.52
0.00
0.00
48,294.52
51,751.32
10,912.61
800.00
0.00
11,712.61
15,302.89
3,631.09
0.00
0.00
3,631.09
2,009.91
4,969.27
0.00
0.00
4,969.27
5,852.29|
|---|---|
||67,807.49
800.00
0.00
68,607.49
74,916.41|
||19,885.82
13,320.00
0.00
33,205.82
9,846.33
0.00
5,220.46
0.00
5,220.46
10,585.94
8,273.98
0.00
0.00
8,273.98
11,993.74
1,620.49
0.00
0.00
1,620.49
1,554.43|
||29,780.29
18,540.46
0.00
48,320.75
33,980.44|
||550.00
0.00
0.00
550.00
1,563.09
19,964.77
0.00
0.00
19,964.77
17,145.19
5,630.43
0.00
0.00
5,630.43
4,155.17|
||26,145.20
0.00
0.00
26,145.20
22,863.45|
||0.00
0.00
0.00
0.00
0.00|
||0.00
0.00
0.00
0.00
0.00|
||61.00
38.04
0.00
99.04
1,655.08
0.00
28,454.34
0.00
28,454.34
0.00
3,869.09
0.00
3,869.09
0.00|
||61.00
32,361.47
0.00
32,422.47
1,655.08|
|||
||123,793.98
51,701.93
0.00
175,495.91
133,415.38|
|**3. RESOURCES USED**
3(a) Grants
Charitable giving
3(b) Directly related to the church's work
Parish Share
Clergy costs and expenses
Curate's house
Vicarage costs
Church Sound System
Church running expenses
Church maintenance
Magazine costs - other than printing
Parish Hall costs
Hala Centre costs
Hala Pantry
Organists' pay
Other expenses inc verger
3(c) Fund-raising and publicity
Fund raising events
3(d) Management and administration
Secretary
Printing and Stationery
**TOTAL RESOURCES USED**
**4. STAFF COSTS**
Wages and Salaries|Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
2020
£
£
£
£
£
1,000.00
0.00
0.00
1,000.00
1,000.00|
|---|---|
||1,000.00
0.00
0.00
1,000.00
1,000.00|
||39,252.00
0.00
0.00
39,252.00
56,247.60
426.60
0.00
0.00
426.60
448.10
0.00
0.00
0.00
0.00
0.00
3,848.95
0.00
0.00
3,848.95
4,597.09
0.00
13,480.72
0.00
13,480.72
0.00
5,555.22
0.00
0.00
5,555.22
5,046.62
68,604.78
16,918.01
0.00
85,522.79
1,165.05
0.00
0.00
0.00
0.00
1,022.48
21,069.16
11,674.98
0.00
32,744.14
23,646.99
3,342.62
0.00
0.00
3,342.62
3,853.55
0.00
666.65
0.00
666.65
0.00
350.00
0.00
0.00
350.00
1,041.00
4,542.06
0.00
0.00
4,542.06
25,718.29|
||146,991.39
42,740.36
0.00
189,731.75
122,786.77|
||76.11
0.00
0.00
76.11
63.55|
||76.11
0.00
0.00
76.11
63.55|
||0.00
0.00
0.00
0.00
0.00
5,786.46
0.00
0.00
5,786.46
4,406.88|
||5,786.46
0.00
0.00
5,786.46
4,406.88|
|||
||153,853.96
42,740.36
0.00
196,594.32
128,257.20|
||£
£
18,326.16
18,345.61|
Wages and Salaries
During the year the PCC employed a business manager, a clerical assistant, organists, vergers, and keyholders and cleaners for the Church Halls. No member of the PCC received any remuneration or expenses for his / her role on the PCC.
## **5. FIXED ASSETS**
5(a) Tangible fixed assets There were none.
5(b) Investments - 8371.88 Shares in CBF Investment Fund Shares - value as at 31.12.2021.
## **6. ANALYSIS OF NET ASSETS BY FUND**
|**6. ANALYSIS OF NET ASSETS BY FUND**||
|---|---|
|Fixed Assets
Current Assets
Fund Balance|Unrestricted
Restricted
Endowment
Total
Funds
Funds
Funds
£
£
£
£
0.00
80,500.00
88,000.00
0.00
74,864.59
95,237.46
479.42
339,081.47|
||74,864.59
175,737.46
88,479.42
339,081.47|
## **7. FUND DETAILS**
The Restricted Funds include a number of donations which have been made to the Church for the purchase of specific items and includes the Roof Fund together with several smaller funds.
The Endowment Funds comprise of four elements:
a) The Cook Legacy for which the capital sum of £80,479.42 has to be maintained and invested. The income received from investing the capital is required to be spent on the maintenance of the Church fabric. The balance on the fund relates to investment income received that has not been spent.
b) A legacy of £500 (capital to be maintained) to be invested to provide income for the maintenance of the Church fabric. The balance relates to unspent investment income.
c)The Whitaker Legacy for which the capital sum of £2,500.00 has to be maintained and invested. The income received from investing the capital is required to be spent on the maintenance of the fabric of the Church. The balance relates to unspent investment income.
d) The Midgeley Legacy for which the capital sum of £5,000.00 has to be maintained and invested. The income received from investing the capital is required to be spent on the maintenance of the fabric of the Church. The balance relates to unspent investment income.
e) Investments are held in the CBF Church of England Deposit Fund and the Investment Fund. The main Church account is held by Barclays. Planned giving by banker's order is paid into a Santander account.
## **ST PAUL'S CHURCH SCOTFORTH CHARITABLE GIVING 2021**
## **APPENDIX A**
|**APPENDIX A**||
|---|---|
|Wycliffe Bible Translators
Global Link in Lancaster
MIND
Indian Appeal Collection
**TOTAL**|2020
2021
£
£
350.00
0.00
350.00
0.00
300.00
0.00
0.00
1,000.00|
||**1,000.00**
**1,000.00**|
Category wc lw nw wc
ww = world welfare wc = world church nw = national welfare lw = local welfare nc = national church
This report on the accounts of the PCC for the year ended 31 December 2021, which are set out on pages 1 to 9 inclusive, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 (the Regulations) and s.145(5)(b) of the Charities Act 2011 (the Act).
## **Respective responsibilities of trustees and examiner**
As the members of the PCC you are responsible for the preparation of financial statements and the accounts. You consider that the audit requirements of Regulation 3(3) of the Regulations and section 144(2) of the Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
## **Basis of independent examiners report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church Guidance 2006 edition, issued by the Finance Division of the Archbishops' Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
## a) to keep accounting records in accordance with section 130 of the Act; and
b) to prepare financial statements which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations 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.
Signed M.Bonnett Date 05/02/2022
Independent Examiner
## Name MERVYN BONNETT
Address 43, NEWLANDS ROAD,
## LANCASTER,
LA1 4JE
## **ST PAULS CHURCH PCC, SCOTFORTH, LANCASTER STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**INCOMING RESOURCES**
Note
Incoming resources from donors
2(a)
Other voluntary incoming resources
2(b)
Income from charitable trading
2(c)
Other ordinary incoming resources
2(d)
Income from investments
2(e)
**TOTAL INCOMING RESOURCES**
**RESOURCES USED**
Grants
3(a)
Directly related to the church's work
3(b)
Fund raising and publicity
3(c)
Management and Administration
3(d)
**TOTAL RESOURCES USED**
**NET INCOMING / (OUTGOING)**
**REALISED GAINS ( LOSSES ) ON INVESTMENTS**
**NET MOVEMENT IN FUNDS**
**Balances brought forward 1st January 2021**
**BALANCES CARRIED FORWARD**
**AT 31 DECEMBER 2021**|Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
2020
£
£
£
£
£
67,807.49
800.00
0.00
68,607.49
74,916.41
29,780.29
18,540.46
0.00
48,320.75
33,980.44
26,145.20
0.00
0.00
26,145.20
22,863.45
0.00
0.00
0.00
0.00
0.00
61.00
32,361.47
0.00
32,422.47
1,655.08|
|---|---|
||123,793.98
51,701.93
0.00
175,495.91
133,415.38
1,000.00
0.00
0.00
1,000.00
1,000.00
146,991.39
42,740.36
0.00
189,731.75
122,786.77
76.11
0.00
0.00
76.11
63.55
5,786.46
0.00
0.00
5,786.46
4,406.88|
||153,853.96
42,740.36
0.00
196,594.32
128,257.20|
||-30,059.98
8,961.57
0.00
-21,098.41
5,158.18
0.00
0.00
0.00
0.00
0.00|
||-30,059.98
8,961.57
0.00
-21,098.41
5,158.18
104,924.57
166,775.89
88,479.42
360,179.88
355,021.70|
||74,864.59
175,737.46
88,479.42
339,081.47
360,179.88|
|||
## **ST PAULS CHURCH PCC, SCOTFORTH, LANCASTER BALANCE SHEET AT 31 DECEMBER 2021**
|Note
**FIXED ASSETS**
Tangible fixed assets
5(a)
CBF Fund Shares - valuation 31.12.2021.
5(b)
**TOTAL FIXED ASSETS**
**CURRENT ASSETS**
Stock
Debtors
Short term deposits
Cash at bank and in hand
**CURRENT LIABILITIES**
7
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
6
Unrestricted
Restricted
Endowment
TOTAL FUNDS|2021
2020
£
£
0.00
0.00
196,954.34
0.00|
|---|---|
||196,954.34
0.00
0.00
0.00
17,358.74
4,805.14
0.00
0.00
127,405.07
356,550.51
-2,636.68
-1,175.77|
||142,127.13
360,179.88|
||339,081.47
360,179.88|
||74,864.59
104,924.57
175,737.46
166,775.89
88,479.42
88,479.42|
||339,081.47
360,179.88|
Approved by the Parochial Church Council on February 7th, 2022 and signed on its behalf by:
## **R.B.Aechtner**
Chairman
## **S.J.Weatherill**
Member
## **ST PAULS CHURCH PCC, SCOTFORTH, LANCASTER NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021**
## **1. ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 and section 145 of the Charities Act 2011 together with applicable accounting standards and SORP 2015 (FRS 102). The financial statements include all transactions, assets and liabilities and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.
## **Funds**
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not invest separately for each fund and interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when they are due. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends and interest are accounted for when receivable. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **Fixed assets**
Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for their disposal are inalienable property, listed in the church's inventory. For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsquently no individual item has cost more than £5000, so all such expenditure has been written off when incurred.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if the award creates a binding or constructive obligation on the PCC. 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.
|**2. INCOMING RESOURCES**
2(a) Incoming resources from donors
Planned giving
Income tax recoverable (Gift Aid)
Collections (open plate)
Sundry donations
2(b) Other voluntary resources
Other grants
Donations, appeals, etc.
Legacies
Other
2(c) Income from charitable trading
Parish News Adverts
Parish Hall, Hala Centre, lettings etc
PCC Fees
2(d) Other ordinary incoming resources
Fund-raising events
2(e) Income from investments
Interest
Increase (decrease) in value of CBF Investment Fund
Dividends
**TOTAL INCOMING RESOURCES**|Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
2020
£
£
£
£
£
48,294.52
0.00
0.00
48,294.52
51,751.32
10,912.61
800.00
0.00
11,712.61
15,302.89
3,631.09
0.00
0.00
3,631.09
2,009.91
4,969.27
0.00
0.00
4,969.27
5,852.29|
|---|---|
||67,807.49
800.00
0.00
68,607.49
74,916.41|
||19,885.82
13,320.00
0.00
33,205.82
9,846.33
0.00
5,220.46
0.00
5,220.46
10,585.94
8,273.98
0.00
0.00
8,273.98
11,993.74
1,620.49
0.00
0.00
1,620.49
1,554.43|
||29,780.29
18,540.46
0.00
48,320.75
33,980.44|
||550.00
0.00
0.00
550.00
1,563.09
19,964.77
0.00
0.00
19,964.77
17,145.19
5,630.43
0.00
0.00
5,630.43
4,155.17|
||26,145.20
0.00
0.00
26,145.20
22,863.45|
||0.00
0.00
0.00
0.00
0.00|
||0.00
0.00
0.00
0.00
0.00|
||61.00
38.04
0.00
99.04
1,655.08
0.00
28,454.34
0.00
28,454.34
0.00
3,869.09
0.00
3,869.09
0.00|
||61.00
32,361.47
0.00
32,422.47
1,655.08|
|||
||123,793.98
51,701.93
0.00
175,495.91
133,415.38|
|**3. RESOURCES USED**
3(a) Grants
Charitable giving
3(b) Directly related to the church's work
Parish Share
Clergy costs and expenses
Curate's house
Vicarage costs
Church Sound System
Church running expenses
Church maintenance
Magazine costs - other than printing
Parish Hall costs
Hala Centre costs
Hala Pantry
Organists' pay
Other expenses inc verger
3(c) Fund-raising and publicity
Fund raising events
3(d) Management and administration
Secretary
Printing and Stationery
**TOTAL RESOURCES USED**
**4. STAFF COSTS**
Wages and Salaries|Unrestricted
Restricted
Endowment
TOTAL FUNDS
Funds
Funds
Funds
2021
2020
£
£
£
£
£
1,000.00
0.00
0.00
1,000.00
1,000.00|
|---|---|
||1,000.00
0.00
0.00
1,000.00
1,000.00|
||39,252.00
0.00
0.00
39,252.00
56,247.60
426.60
0.00
0.00
426.60
448.10
0.00
0.00
0.00
0.00
0.00
3,848.95
0.00
0.00
3,848.95
4,597.09
0.00
13,480.72
0.00
13,480.72
0.00
5,555.22
0.00
0.00
5,555.22
5,046.62
68,604.78
16,918.01
0.00
85,522.79
1,165.05
0.00
0.00
0.00
0.00
1,022.48
21,069.16
11,674.98
0.00
32,744.14
23,646.99
3,342.62
0.00
0.00
3,342.62
3,853.55
0.00
666.65
0.00
666.65
0.00
350.00
0.00
0.00
350.00
1,041.00
4,542.06
0.00
0.00
4,542.06
25,718.29|
||146,991.39
42,740.36
0.00
189,731.75
122,786.77|
||76.11
0.00
0.00
76.11
63.55|
||76.11
0.00
0.00
76.11
63.55|
||0.00
0.00
0.00
0.00
0.00
5,786.46
0.00
0.00
5,786.46
4,406.88|
||5,786.46
0.00
0.00
5,786.46
4,406.88|
|||
||153,853.96
42,740.36
0.00
196,594.32
128,257.20|
||£
£
18,326.16
18,345.61|
Wages and Salaries
During the year the PCC employed a business manager, a clerical assistant, organists, vergers, and keyholders and cleaners for the Church Halls. No member of the PCC received any remuneration or expenses for his / her role on the PCC.
## **5. FIXED ASSETS**
5(a) Tangible fixed assets There were none.
5(b) Investments - 8371.88 Shares in CBF Investment Fund Shares - value as at 31.12.2021.
## **6. ANALYSIS OF NET ASSETS BY FUND**
|**6. ANALYSIS OF NET ASSETS BY FUND**||
|---|---|
|Fixed Assets
Current Assets
Fund Balance|Unrestricted
Restricted
Endowment
Total
Funds
Funds
Funds
£
£
£
£
0.00
80,500.00
88,000.00
0.00
74,864.59
95,237.46
479.42
339,081.47|
||74,864.59
175,737.46
88,479.42
339,081.47|
## **7. FUND DETAILS**
The Restricted Funds include a number of donations which have been made to the Church for the purchase of specific items and includes the Roof Fund together with several smaller funds.
The Endowment Funds comprise of four elements:
a) The Cook Legacy for which the capital sum of £80,479.42 has to be maintained and invested. The income received from investing the capital is required to be spent on the maintenance of the Church fabric. The balance on the fund relates to investment income received that has not been spent.
b) A legacy of £500 (capital to be maintained) to be invested to provide income for the maintenance of the Church fabric. The balance relates to unspent investment income.
c)The Whitaker Legacy for which the capital sum of £2,500.00 has to be maintained and invested. The income received from investing the capital is required to be spent on the maintenance of the fabric of the Church. The balance relates to unspent investment income.
d) The Midgeley Legacy for which the capital sum of £5,000.00 has to be maintained and invested. The income received from investing the capital is required to be spent on the maintenance of the fabric of the Church. The balance relates to unspent investment income.
e) Investments are held in the CBF Church of England Deposit Fund and the Investment Fund. The main Church account is held by Barclays. Planned giving by banker's order is paid into a Santander account.
## **ST PAUL'S CHURCH SCOTFORTH CHARITABLE GIVING 2021**
## **APPENDIX A**
|**APPENDIX A**||
|---|---|
|Wycliffe Bible Translators
Global Link in Lancaster
MIND
Indian Appeal Collection
**TOTAL**|2020
2021
£
£
350.00
0.00
350.00
0.00
300.00
0.00
0.00
1,000.00|
||**1,000.00**
**1,000.00**|
Category wc lw nw wc
ww = world welfare wc = world church nw = national welfare lw = local welfare nc = national church
This report on the accounts of the PCC for the year ended 31 December 2021, which are set out on pages 1 to 9 inclusive, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 (the Regulations) and s.145(5)(b) of the Charities Act 2011 (the Act).
## **Respective responsibilities of trustees and examiner**
As the members of the PCC you are responsible for the preparation of financial statements and the accounts. You consider that the audit requirements of Regulation 3(3) of the Regulations and section 144(2) of the Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
## **Basis of independent examiners report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church Guidance 2006 edition, issued by the Finance Division of the Archbishops' Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements
## a) to keep accounting records in accordance with section 130 of the Act; and
b) to prepare financial statements which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations 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.
Signed M.Bonnett Date 05/02/2022
Independent Examiner
## Name MERVYN BONNETT
Address 43, NEWLANDS ROAD,
## LANCASTER,
LA1 4JE