## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT** ## **AND** ## **UNAUDITED FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Registered Charity Number 1134833** **All Saints' Church Ravensdale Road Darlington DL3 8DT** **Incumbent:** **The Reverend Jennifer Croft The Vicarage 104 Blackwell Lane Darlington DL3 8QQ** **Bankers:** **Barclays Bank PLC 27/31 High Row Darlington DL3 7QS** **Independent Examiner:** **A W Luckett Bcom BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road Darlington DL3 7RT** **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ||**Page**| |---|---| |**PCC Report**|**1 - 7**| |**Independent Examiner's Report**|**8**| |**Statement of Financial Activities**|**9**| |**Balance Sheet**|**10**| |**Notes to the Financial Statements**|**11 - 22**| **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** The Parochial Church Council presents its report and the financial statements of the charity for the year ended 31 December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Charities Act 2011. ## **Objectives and activities** All Saints’ and Salutation PCC has the responsibility for co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. As well as that of All Saints’ Church and its grounds, the PCC has maintenance responsibilities for Salutation Hall and grounds, Salutation Road. ## **Public benefit** The charity’s aims and achievements are set out within this report. The PCC has complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission and the PCC have paid due regard to this guidance in deciding what activities the charity shall undertake. ## **Church services** Despite the challenges that Covid brought to our nation, our community and church, we have aimed at all times to provide full and accessible church services for those who live in the parish and to visitors. The incumbent, The Reverend Jennifer Croft, has worked alongside the PCC, the Ministry Team and with those who help to provide the services and resources of this parish. All the factors that we previously used to measure the development and progress of our church were, last year, replaced with new parameters. However, we believe that we have still engaged with the Mission Action Plan (MAP) priorities of the church which include: - Discipleship and Spiritual growth - Community connection/outreach - Ministry to young people - Pastoral care - Communication During the second year of the pandemic the church attendance, in line with national statistics, has seen, in a physical sense, a slow and sporadic return of parishioners. At our Sunday worship we have maintained the use of Zoom so that we can offer ‘hybrid church’. During the year there were times when a limited physical gathering was possible in church and we developed a way of live streaming our worship from church via Zoom. This meant that we could offer this hybrid church, i.e. physically or virtually attending worship. During the pandemic a new and increasing variant, Omicron, was present in Darlington and alongside all the other churches in the area we needed to close the church for social gatherings until it was safe to meet again. There is a genuine desire for the uniformed organisations to contribute more to our parade services. In late 2021 we witnessed a return of the uniformed organisations to our buildings. There is a willingness to work together and to strengthen these links. Until September there were no youth activities in the whole of the Darlington area. Happily these have just returned and a member of our church is gaining relevant experience and theological input into helping with these links. For those who don’t own computers or have a way to connect to online services we continue to distribute ‘service summaries’ on a Monday to those in need. These consist of the words of the service, prayers for the day and a copy of the weekly sermon. These are very warmly received and there has been a request for them to continue. In this year the church has upheld its commitment to the ministry in the occasional offices and we have seen a high number of funerals but, thankfully, very few deaths have been caused by Covid. There have been a handful of other occasional offices during 2021 and bookings are being made for 2022. 1 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** I would like to focus on: ## • Discipleship and Spiritual growth In 2021, we saw the development of a weekly group to study the Bible together. There is a group who meet in person once a week and another group which meets online via Zoom. By having both options available these sessions are well attended. A weekly Lent group is always popularly attended. Unfortunately Easter and Christmas services were affected by the restrictions that all churches were required to put in place. This year we received a new Curate and so there has been much training and she has contributed towards discipleship and spiritual growth. The Incumbent has also run a healing ministry course for the members of the pastoral care team so that the healing ministry can be offered on Sunday morning. This course, written by the Incumbent, was put in place in Chester Diocese and is still used there. There is a prayer group, which meets monthly and provides an ongoing prayer forum for private requests in the parish and for those for whom we regularly pray. There is also a mid-week prayer group to support the ministry of the church. There is a willingness to run a rolling programme throughout the year of courses that focus on discipleship and spiritual growth. We have learnt that using tools such as Zoom has enabled more people to engage with Christian discipleship, as there is no need to leave the home and thus shorten the time required. We have risen to the challenge that we set ourselves and there remains an opportunity to focus on regular tithing as part of our Christian faith. ## • Community connection/outreach We have continued to develop a greater presence in our community through our website and our Facebook page and we now also have a church WhatsApp group which enables communication, connection and friendship. Throughout the year the Community Connections Group, which works in parallel with the Partnership for Missional Church (PMC), took a joint lead with the Vicar to develop further connections in the community. Unfortunately this has not been fully possible during certain times during the pandemic. The group continued to meet during the year and is beginning to look at new ways of doing church that might help community outreach. There is a real desire to do Café Church on a Sunday afternoon every month or two initially and to use our Sunday evening worship slots to look at new ways of doing church. With the leadership from our Director of Music the use and development of music is on our agenda with a view to hosting a gospel music day and to develop a gospel choir. The Millennium Centre (managed through a separate limited company) and Salutation Hall continue to be an important way in which this Christian community serves the needs of the wider community in which it is set. We can be grateful to all the volunteers from the church that makes the offering of these facilities possible. Both the Centre and the Hall are well used and provide invaluable service to the community. The Centre has been used throughout the year by our pre-school. The effort of the Building and Grounds Committee to care for these buildings, as well as the church and its grounds, is appreciated hugely by the PCC. The Green Action Group has promoted our care of God’s Creation more effectively in recent years and has continued to be a strong presence during the lockdown. The Group continues to work towards achieving the status of Eco-Congregation for the church and we have been awarded the Silver award, which is a tremendous achievement. ## • Pastoral care This is an area of ministry that is growing. We set up the pastoral care group to work alongside the Vicar in the pastoral care of the flock. Within this group there are three ordained ministers (including the Vicar) and three newly qualified lay pastoral ministers (one of which is now a trainee-Reader for the Church of England). This group has worked to keep in touch with our parishioners via the telephone, the internet or doorstep visits and also we are now allowed to do visits in the home. As a result of this group we have developed: 2 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** - ‘Service summaries’ which have the Sunday services in written format for distribution. - Telephone groups using a free conference call facility for 3 or more people/friends to connect. - Completion of two successful runs of the ‘Bereavement journey’ which is a 5 week course and is part of a rolling programme in support of people who have experienced bereavement both pre- and during lockdown. Following the last course the group decided to continue as a monthly support group and this has continued to see 100% attendance. At the end of lockdown we have seen a tsunami of people requiring help for both mental health issues and bereavement especially. Research did show that in the first part of lockdown anxiety and depression increased by a third but these levels have since decreased. In this parish we have seen much hidden loneliness and isolation and this is present across all age groups – due to disability, illness, bereavement or mental health issues. Also, the Alzheimer’s Society has told us that in Darlington we have increasing early onset dementia in younger adults. Three members of the church are now doing ‘Singing for the Brain’ (SFTB) training with the Alzheimer’s Society and our local MP has asked the Vicar to lead on Dementia support provision in the Darlington faith groups. SFTB helps those who live with Dementia, but also aids anyone with cognitive difficulties. We offer fortnightly Holy Communion in Abbeyfield (an assisted living place) and the Vicar is a Trustee. We are also re-commencing a monthly provision of services in the Garden Care Home and we have just been invited to go into the home. The clergy and the pastoral care team do regular pastoral visiting and bereavement visits. ## • Communication The Parish Vision highlighted that we needed to improve on our communication as a church. The lead Churchwarden on communication has been working with the lay leader of PMC and has set up a communication-working group and, with the Vicar’s support, developed a communication policy for the church, which is a huge step forward. As a result of this we also have looked at what we share internally and externally and about how we might improve the presence and awareness of our church. For example, we know that the rolling programme of both Alpha and the Bereavement Journey will be dependent upon the right type of advertising and communication. To aid this, the Vicar has also attended training sessions run by the Diocese of Durham. We are planning for an ‘Away Day’, whether in person, online or hybrid to re-visit the Parish Vision and our mission statements. We are particularly pleased that this sub-group of the PCC has been called to look at this aspect of our Parish Vision, which consists of: ## **The Parish Vision:** To Grow God’s Kingdom through All Saints’ and Salutation, Blackwell. We believe God is calling us to do this by: Growing the Church Growing as Disciples Growing in Service to the parish and beyond. The Parish Vision was first developed in 2009, revisited in 2011 and refreshed as the Parish Profile was written in 2014. In May 2016, there was a Parish meeting to look at the Parish Vision and the current situation in the church and how this informs our plan for mission in the future. ## **Partnership for Missional Church (PMC)** During 2017 the previous incumbent attended Missional Leadership for Growth training provided by the Diocese over the course of a two-week long residential course. As a follow-up from this training a lay team worked with the incumbent on a missional initiative titled ‘Through the Glass Doors’. During 2018, the Parish was invited by the Bishop of Durham to take part in the Partnership for Missional Church programme. This is a natural progression of the ‘Through the Glass Doors’ project and so it was commended to the PCC who agreed that the church should participate. This is a three-year long project, accompanied by leaders from the Diocese, seeking to discern God’s ‘preferred and promised future for the parish’. 3 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** A steering group consisting of lay people who were chosen from within the different congregations leads the project. This project continues to be a major piece of work and commitment for the parish over these three years. During 2019 members of the steering group interviewed several parishioners, groups linked to the church and a number of businesses that operate within the parish boundaries. Many parishioners attended two very successful events and were presented with aspects of the project and asked for thoughts on certain topics. During 2020 and then 2021, some of the priorities of PMC have changed due to the C19 lockdown. We have completed year 2 of the project and a lay member of the church leads it. One of the priorities of the PMC was to establish a Missional Innovation Team (MIT) that consists of some members of the congregation to help take PMC into the church. As a new initiative, we have identified ‘people of peace’ in our community who help and support the work that we do and an example is our local Gideon representatives. During this year we have also initiated ‘Dwelling in the Word’ which has been encouraged by PMC as a regular activity of our church life and we now do Dwelling in the Word prior to each PCC meeting. Through this we have learnt to listen more closely to what the Bible is saying, via our regular reading and also our listening to one another. ## **Related Parties** All Saints Millennium Trust (Darlington) Limited is considered to be a related charity. ## **Financial Review** Total receipts on unrestricted funds were £133,302 (2020: £98,689) with total expenditure on unrestricted funds amounting to £114,424 (2020: £84,722) giving a surplus of £18,878 (2020: £13,967). However, during the year we were very fortunate to be the recipient of two legacies from former parishioners amounting to £35,000. Without these legacies we would have suffered a deficit of £16,122, a reduction of £30,089 on 2020’s result. Full details are provided in the financial statements. Unrestricted Planned Giving increased slightly to £61,926 (2020: £ 59,803), which is very encouraging. A total of £110,070 (2020: £79,920) was spent to provide the Christian Ministry, the main part of this being our payment of parish share to the diocese. Due to the restrictions caused in 2020 by Covid we reduced our parish share payment that year from the original intended amount of £75,000 to only £48,000. This helped significantly in us making the surplus in 2020. However, despite the continuing pandemic the diocese insisted that parishes should try and increase their contributions for 2021. Consequently we were asked to increase our payment to £77,345. Fortunately we were able to pay this £29,345 increase in full but doing so was the principal reason for our operating result reducing by £30,089 from that achieved in 2020. However, we were happy to pay this increase as the parish share largely provides the stipends and housing for the clergy within the diocese. The Restricted Funds surplus amounted to £4,466 (2020: £1,206). This reflected the result of our Pre-School, which continued to remain open during the pandemic. This is an increase over the surplus of £1,551 achieved in 2020 and is a very commendable result in the exceptional circumstances. The overall net surplus of £23,344 is a pleasing result in another difficult year. (2020: £15,173). Unrestricted reserves increased by £18,878 to £88,510 while restricted reserves increased by £4,466 to £53,705 giving overall reserves of £142,215. (2020: £118,871). ## **Reserves Policy** It is the policy of the PCC to maintain a balance on unrestricted funds, if possible, which equates to approximately six months’ unrestricted payments, excluding the parish share, to cover emergency situations that may arise from time to time. It is our policy to invest our long-term funds balances with the CBF Church of England Deposit Fund and Unit Trusts. 4 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** ## **Structure** , **governance and management** The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC. ## **Committees of the PCC** The PCC operates through a number of committees which meet between full meetings of the PCC and whose proposals must always be agreed by the PCC before being put into action (except in the case of the Standing Committee). It is usual for each of these committees to be chaired by a churchwarden, a pro-warden or the incumbent. ## **Standing Committee** This consists of the incumbent, churchwardens and pro-wardens, PCC Secretary, PCC Treasurer and Planned Giving Treasurer. It is the only committee that is required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council. ## **Finance Committee** Aims to support both treasurers to develop effective stewardship of all the church’s various financial resources including Planned Giving and to develop monitor and report on the annual budget. It also ensures that our insurance cover is adequate and it takes responsibility for any recommendations that are necessary with our insurers. This committee is responsible for pursuing ways of financing future enhancement of the church building. It also monitors the finances of the Pre-School Group. It ensures that the PCC complies with charity commission obligations, and ensures the church has relevant and workable policies for staff guidance. This committee advises the PCC on all required policies. ## **Buildings and Grounds Committee** Is responsible for the care and upkeep of the church and its grounds and Salutation Hall and its grounds. It is also responsible for ensuring that any recommendations of a quinquennial report are implemented. It also undertakes, on behalf of the All Saints’ Millennium Centre Trustees, the care of the day-to-day maintenance of the Centre. ## **Community Connections Committee** Helps the church to communicate the Christian message to the people of the parish and to minister to their needs. This outreach is expressed in: lay pastoral care, a ministry of welcome, written and electronic communication, evangelistic initiatives, charitable giving and educated concern. This committee is responsible for developing the church’s concern for the needs of the wider society and world and making connections with the wider community. ## **Worship and Education Committee** Includes the members of the Ministry Group and representatives of groups that facilitate worship (choir and vergers). It is asked to review and plan worship, particularly special services. It is also tasked with organising the Lent course material and in looking for opportunities for growth in and through learning through the year. ## **Social Committee** Organises and co-ordinates social occasions throughout the year that give church members an opportunity for fellowship. Some of these events will raise money for PCC funds. One event in each year may raise money for a special local charitable cause that is different from others supported by the parish and one event may be offered free of charge to the local community. ## **Pre** - **School Executive Committee** Chaired by the Incumbent, this committee manages and oversees the running of the Ofsted registered Pre-School Group. ## **Salutation Hall Management Committee** This committee manages the running of Salutation Hall. ## **Ministry Group** Chaired by the Incumbent and independent of the PCC structures, though working in partnership with them, this group acts as a support group for the clergy (including the retired clergy who exercise a 5 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** ministry in the Parish) and the Readers, Pastoral Assistant and ministers in training. It evaluates and monitors learning opportunities within the parish. ## **Green Action Group** This group helps the church to appreciate individual and shared responsibility for global warming and to relate this to the Christian faith. The group aims to encourage the church and wider community to move to a simpler, more sustainable lifestyle that will protect all God’s creation and ensure justice for all God’s people. ## **Risk management** The PCC has a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **PCC Meetings** The full PCC met six times in the year, three via Zoom, with an average attendance of 18, which represents approximately 67% of the full membership, including the co-opted members, secretary and treasurers. Sub-committees and groups met between meetings and their reports and proposals were discussed by the full PCC. ## **Administrative Information** All Saints’ Church is situated in Ravensdale Road, Darlington. It is part of the Diocese of Durham within the Church of England. The Parochial Church Council of the Ecclesiastical Parish of All Saints’ and Salutation Blackwell, Darlington (PCC) is registered as a charity. The Registered Charity Number is 1134833. ## **Membership** Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules, with the secretary, treasurer and members of the Reader team co-opted at the first meeting of the year. During the year the following served as members: |_Clergy:_|The Reverend Jennifer Croft|Incumbent and Chair| |---|---|---| ||The Reverend Sarah Jay|Associate Minister| ||The Reverend Kath Long|Curate-from July 2021| |_Wardens:_|Mr Nick Auty|| ||Mr Phil Elliott-Lyall|| |_Pro-Wardens:_|Mrs Sandra Whiston|| ||Mrs Dee Wastnedge|until APCM| ||Mr David Smith|from APCM| |_Diocesan Synod Members:_Mrs Pam Davison BSc FCA||| ||Dr Colin Price|| |_Deanery Synod Members:_Mrs Eileen Auty||| ||Mrs Clare Curran|| ||Mr Michael Shepherd|| ||Mrs Pat Williams|until May 2021| |_Readers:_|Mrs Debby Gill|Reader| ||Mrs Susan Leatherbarrow|Reader| ||Prof Keith Whiston|Reader| ||Mr Kevin Winkworth|Reader| |_Secretary:_|Mrs Sheila Walton|| |_Treasurer:_|Mr Peter Davison BA FCA|| |_Planned Giving Treasurer:_Mr Ellis Leatherbarrow||until 7 September 2021| ||Mrs Clare Curran|from 7 September 2021| 6 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS’ AND SALUTATION, BLACKWELL, DARLINGTON** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** _Electoral Roll Officer:_ Mr David Smith _Safeguarding Officer_ : Mrs Sandra Whiston Mr Michael Fryer _Elected Members:_ Mr David Curran until APCM Mrs Lona Martin until APCM Mrs Julie Denham Mr Andy Hopkins Mrs Pat Williams Mr Ian Groves Mrs Alison Barker from APCM Mr Jonathan Barker from APCM Mrs Alison Mannion from APCM Reverend Jennifer Croft Vicar and PCC Chair 6 April 2022 7 ## **INDEPENDENT EXAMINER'S REPORT TO MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON (PCC)** I report to the members of the PCC on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of All Saints' and Salutation Blackwell, Darlington (PCC) for the year ended 31 December 2021. ## **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 Act'). I report in respect of my examination of the PCC's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **INDEPENDENT EXAMINER'S STATEMENT** 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 respect of the PCC as required by section 130 of the 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. **A W Luckett Bcom BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road Darlington DL3 7RT 6 April 2022** 8 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** |||Unrestricted|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---|---| ||||Funds|Funds|Funds|Funds|Funds|Funds| ||||2021|2021|2021|2020|2020|2020| |**INCOME AND ENDOWMENTS FROM:**|Note||£|£|£|£|£|£| |Donations and legacies|2a||115,411|-|115,411|78,280|50|78,330| |Charitable activities|2b||5,063|64,054|69,117|8,887|56,364|65,251| |Grants receivable|2c||-|1,075|1,075|854|224|1,078| |Investments|2d||-|1|1|4|6|10| |Other trading activities|2e||12,828|-|12,828|10,664|-|10,664| ||||______|______|______|______|______|______| |**TOTAL INCOME AND ENDOWMENTS**|||133,302|65,130|198,432|98,689|56,644|155,333| ||||======|======|======|======|======|======| |**EXPENDITURE ON:**||||||||| |Raising funds|3a||4,354|-|4,354|4,802|-|4,802| |Charitable activities|3b||110,070|60,664|170,734|79,920|55,438|135,358| ||||______|______|______|______|______|______| |**TOTAL EXPENDITURE**|||114,424|60,664|175,088|84,722|55,438|140,160| ||||======|======|======|======|======|======| |**NET INCOME / (EXPENDITURE)**|||18,878|4,466|23,344|13,967|1,206|15,173| |**RECONCILIATION OF FUNDS:**||||||||| |**TOTAL FUNDS BROUGHT FORWARD**|||69,632|49,239|118,871|55,665|48,033|103,698| ||||______|______|______|______|______|______| |**TOTAL FUNDS CARRIED FORWARD**||£|88,510
|53,705|142,215|69,632|49,239|118,871| ||||======|======|======|======|======|======| The notes on pages 11 to 22 form part of these accounts 9 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** **BALANCE SHEET AS AT 31 DECEMBER 2021** ||||2021||2020| |---|---|---|---|---|---| ||Note||£||£| |**FIXED ASSETS**|||||| |Tangible assets|5||518||677| ||||______||______| |**CURRENT ASSETS**|||||| |Bank accounts|||148,138||132,030| |Cash in hand|||2,459||2,187| |Debtors|6||8,962||8,407| |Stocks|||182||-| ||||______||______| ||||159,741||142,624| |**Creditors**|||||| |Amounts falling due within one year|7||(18,044)||(24,430)| ||||______||______| |**NET CURRENT ASSETS**|||141,697||118,194| ||||______||______| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||142,215||118,871| ||||______||______| |**NET ASSETS**||£|142,215
|£|118,871
| ||||======||======| |**PARISH FUNDS**|||||| |Unrestricted|8||88,510||69,632| |Restricted|8||53,705||49,239| ||||______||______| |**TOTAL FUNDS**||£|142,215
|£|118,871
| ||||======||======| Approved by the Parochial Church Council on 6 April 2022 and signed on its behalf by:- Reverend Jennifer Croft Peter Davison Vicar and PCC Chair Treasurer The notes on pages 11 to 22 form part of these accounts 10 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of Accounting** The financial statements of the PCC, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Charities Act 2011. The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The financial statements have been prepared on the going concern basis under the historical cost convention. The trustees have reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future. The trustees believe that it is appropriate to continue to adopt the going concern basis of accounting in preparing the financial statements. The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. ## **Financial reporting standard 102 - reduced disclosure exemptions** The PCC has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Tangible Fixed Assets** Depreciation is calculated so as to write off the cost of the tangible fixed assets by equal annual instalments over their estimated useful life as follows:- Organ, Amplifier and Speakers 10% per annum Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011. Moveable 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 is available for inspection. All expenditure on play equipment and other fittings for the Pre-School is written off at the time the expenditure is incurred. ## **Stocks** Stocks are valued at the lower of cost and net realisable value. ## **Administration Costs** All administration costs are borne by the unrestricted fund. ## **Grants receivable** Revenue based grants are credited to income when the charity becomes entitled to the grant. 11 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. ACCOUNTING POLICIES** ## **Funds** Unrestricted funds are funds that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Restricted funds may only be expended on the specific object for which they were given. ## **Income** Planned giving, interest, collections and similar donations are recognised when received. Tax refunds are recognised when the income to which they relate is received. Grants, legacies and pledges are accounted for when the PCC has entitlement to the funds,it is probable that the income will be received and the amount can be measured reliably. All income is accounted for gross. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the PCC to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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 parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Financial instruments** Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities in expenditure. ## **Leasing commitments** Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. ## **Taxation** The charity is exempt from taxation on its charitable activities. ## **Significant judgements and estimates** In the application of the PCC's accounting policies the trustees are required to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Significant judgements** The judgements (apart from those involving estimations) that the trustees have made in the process of applying the PCC's accounting policies and have the most significant effect on the amounts recognised in the financial statements are as follows: Depreciation - Depreciation is calculated so as to write off the cost of an asset, less it's residual value, over the useful economic life of that asset. An estimate of the useful economic life of assets is detailed in the depreciation accounting policy. The value of depreciation charge in the year was £159. ## **Key sources of estimation uncertainty** Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the actual outcome. There are no key assumptions or sources of estimation uncertainty that have a significant risk of causing a material adjustment to the current amounts of assets and liabilities within the next financial year. 12 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **2 INCOME AND ENDOWMENTS FROM:** ## **2a Income from donations and legacies** |**2a**|**Income from donations and legacies**||||||| |---|---|---|---|---|---|---|---| |||Unrestricted||Restricted||Total|Total| ||||Funds||Funds|2021|2020| ||**Voluntary income**||£||£|£|£| ||Planned giving:-||||||| ||Envelopes, covenants and Gift Aid||61,926||-|61,926|59,803| ||Tax reclaim||15,385||-|15,385|15,070| ||Collections (loose plate)||3,100||-|3,100|2,343| ||Special Charity collections||-||-|-|439| ||Donations and Legacies (Designated)||35,000||-|35,000|675| ||||______||______|______|______| |||£|115,411
||-|115,411|78,330| ||||======||======|======|======| |**2b**|**Income from charitable activities**||||||| ||**Church activities**||||||| ||Occasional offices||5,063||-|5,063|8,887| ||All Saints Blackwell Pre-School||-||64,054|64,054|56,364| ||||______||______|______|______| |||£|5,063
||64,054|69,117|65,251| ||||======||======|======|======| |**2c**|**Grants receivable**||||||| ||Government grants|£|-
||1,075|1,075|1,078| ||||======||======|======|======| |**2d**|**Income from investments**||||||| ||Interest receivable|£|-
||1|1|10| ||||======||======|======|======| |**2e**|**Other trading activities**||||||| ||**Activities for generating funds**||||||| ||Fundraising (see note 12)||10,096||-|10,096|8,739| ||Salutation Hall lettings||1,888||-|1,888|1,014| ||Sundry income||844||-|844|911| ||||______||______|______|______| |||£|12,828
||-|12,828|10,664| ||||======||======|======|======| ||**Total Income and Endowments**|£|133,302
|£|65,130
|198,432|155,333| ||||======||======|======|======| Total income and endowments was £198,432 (2020: £155,333) of which £133,202 (2020: £98,689) was unrestricted and £65,130 (2020: £56,644) was restricted. 13 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **3 EXPENDITURE** ## **3a Raising funds** |**Raising funds**|Unrestricted|Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---| |||Funds|Funds|2021|2020| |||£|£|£|£| |Fundraising (see note 12)|£|4,354
|-|4,354|4,802| |||======|======|======|======| ## **3b Charitable activities** |**Church activites and expenses**|||||| |---|---|---|---|---|---| |Charitable and Mission giving (see note 13)||110|-|110|728| |Parish share||77,345|-|77,345|48,000| |Clergy expenses||726|-|726|160| |Church running expenses||4,703|-|4,703|4,686| |Cost of services||1,871|-|1,871|2,403| |Church maintenance||3,005|-|3,005|962| |Insurance||786|-|786|738| |Salutation Hall||1,941|-|1,941|1,974| |Salaries, wages and honoraria||13,140|-|13,140|15,097| |Sundry costs||2,292|-|2,292|1,201| |Administration costs||2,792|-|2,792|3,007| |Depreciation||159|-|159|159| |Independent Examination||1,200|-|1,200|1,200| |All Saints Blackwell Pre-School||-|60,664|60,664|55,043| |||______|______|______|______| ||£|110,070
|60,664|170,734|135,358| |||======|======|======|======| |**Total Expenditure**|£|114,424
|60,664|175,088|140,160| |||======|======|======|======| Total expenditure was £175,088 (2020: £140,160) of which £114,424 (2020: £84,722) was unrestricted and £60,664 (2020: £55,438) was restricted. ## **4a STAFF COSTS** |Wages and salaries||9,582|53,098|62,680|57,504| |---|---|---|---|---|---| |Pension costs||-|634|634|527| |||______|______|______|______| ||£|9,582
|53,732|63,314|58,031| |||======|======|======|======| Throughout the year the PCC employed a Parish Secretary, a Director of Music plus a caretaker at Salutation Hall until May. All the positions are part-time and no payments were large enough to attract Social Security costs. All Saints Pre-School employs 6 staff (2020: 6 staff). No employees received benefits of more than £60,000. 14 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **4b MEMBERS' REMUNERATION AND EXPENSES** The members neither received nor waived any remuneration during the year (2020: £Nil). The members did not have any expenses reimbursed during the year (2020: £Nil). ## **5 FIXED ASSETS** |**FIXED ASSETS**||||| |---|---|---|---|---| |||Organ,||| |**Tangible (all unrestricted)**|Amplifier|||| |||and||| ||Speakers|||Total| |||£||£| |COST||||| |At 1 January 2021||18,200||18,200| |Additions during year||-||-| |||______|______|| |At 31 December 2021||18,200||18,200| |||======|======|| |DEPRECIATION||||| |At 1 January 2021||17,523||17,523| |Charge for the year||159||159| |||______|______|| |At 31 December 2021||17,682||17,682| |||======|======|| |NET BOOK VALUE||||| |At 31 December 2021|£|518
|£|518
| |||======|======|| |At 31 December 2020|£|677
|£|677
| |||======|======|| 15 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** **NOTES TO THE FINANCIAL STATEMENTS (continued)** **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **6 DEBTORS** |||2021||2020| |---|---|---|---|---| |||£||£| |Tax recoverable||1,800||3,745| |Other debtors||7,162||4,662| |||______||______| ||£|8,962
|£|8,407
| |||======||======| |**CREDITORS - amounts falling due within one year**||||| |||2021||2020| |||£||£| |Accruals||7,369||7,234| |Deferred income||10,075||16,596| |Other creditors||600||600| |||______||______| ||£|18,044
|£|24,430
| |||======||======| ## **7 CREDITORS - amounts falling due within one year** 16 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **8 MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| ||1|At
January
2021|Incoming
resources||Resources
expended||Gains /
(losses)||31|At
December
2021| |||£||£||£|£|||£| |**Unrestricted funds**||||||||||| |General Fund||69,632||98,302||(114,424)||-||53,510| |Designated Fund||-||35,000||-||-||35,000| |||______||______||______|______|||______| |||69,632||133,302||(114,424)||-||88,510| |||______||______||______|______|||______| |**Restricted funds**||||||||||| |Clavinova Fund||950||-||-||-||950| |Choir Fund||1,351||-||-||-||1,351| |Bennett Memorial Fund||1,623||-||-||-||1,623| |Open the Book Diocesan Fund||70||-||-||-||70| |The Jane Tulip Memorial Fund||105||-||-||-||105| |Pre-School Fund||45,140||65,130||(60,664)||-||49,606| |||______||______||______|______|||______| |||49,239||65,130||(60,664)||-||53,705| |||______||______||______|______|||______| |**TOTAL FUNDS**|£|118,871
|£|198,432
|£|(175,088)
|£|-
|£|142,215
| |||======||======||======|======|||======| The Designated Fund was established by the PCC allocating the two legacies received during the year which at the request of the two families will be used for future projects when agreed by the PCC. The Clavinova Fund holds the money raised several years ago for the provision of a clavinova at Shepherds Dene. The Choir Fund was established to raise money to provide items for use by the Choir. The Bennett Memorial Fund was established in memory of one of our previous organists, Nick Bennett. In 2014 the Diocese of Durham provided £650 to the 'Open the Book' team to provide it with resources to carry out its work. The Jane Tulip Memorial Fund was established by her parents in memory of Jane who died in 2018 and had been a member of the congregation for many years. The Pre-School funds are restricted, as all monies received are either from the local authority as grants or are fees paid by the parents of the children at the Pre-School. 17 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **8 MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** ||1|At
January
2020|Incoming
resources|Incoming
resources|Resources
expended|Resources
expended|Gains /
(losses)|Gains /
(losses)|31|At
December
2020| |---|---|---|---|---|---|---|---|---|---|---| |||£||£||£|£|||£| |**Unrestricted funds**||||||||||| |General Fund||55,665||98,689||(84,722)||-||69,632| |Designated Fund||-||-||-||-||-| |||______||______||______|______|||______| |||55,665||98,689||(84,722)||-||69,632| |||______||______||______|______|||______| |**Restricted funds**||||||||||| |Clavinova Fund||950||-||-||-||950| |Choir Fund||1,301||50||-||-||1,351| |Bennett Memorial Fund||1,623||-||-||-||1,623| |Open the Book Diocesan Fund||70||-||-||-||70| |The Jane Tulip Memorial Fund||500||-||(395)||-||105| |Pre-School Fund||43,589||56,594||(55,043)||-||45,140| |||______||______||______|______|||______| |||48,033||56,644||(55,438)||-||49,239| |||______||______||______|______|||______| |**TOTAL FUNDS**|£|103,698
|£|155,333
|£|(140,160)
|£|-
|£|118,871
| |||======||======||======|======|||======| 18 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **8 MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined movement in funds is as follows: ||1|At
January
2020|Incoming
resources|Incoming
resources|Resources
expended|Resources
expended|Gains /
(losses)|Gains /
(losses)|31|At
December
2021| |---|---|---|---|---|---|---|---|---|---|---| |||£||£||£|£|||£| |**Unrestricted funds**||||||||||| |General Fund||55,665||196,991||(199,146)||-||53,510| |Designated Fund||-||35,000||-||-||35,000| |||______||______||______|______|||______| |||55,665||231,991||(199,146)||-||88,510| |||______||______||______|______|||______| |**Restricted funds**||||||||||| |Clavinova Fund||950||-||-||-||950| |Choir Fund||1,301||50||-||-||1,351| |Bennett Memorial Fund||1,623||-||-||-||1,623| |Open the Book Diocesan Fund||70||-||-||-||70| |The Jane Tulip Memorial Fund||500||-||(395)||-||105| |Pre-School Fund||43,589||121,724||(115,707)||-||49,606| |||______||______||______|______|||______| |||48,033||121,774||(116,102)||-||53,705| ||_______|||_______||_______|______|||______| |**TOTAL FUNDS**|£|103,698
|£|353,765
|£|(315,248)
|£|-
|£|142,215
| |||======||=======||=======|======|||=======| 19 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **9 ANALYSIS OF NET ASSETS** BY FUND |BY FUND||||| |---|---|---|---|---| ||Unrestricted||Restricted|Total| |||Funds|Funds|2021| |||£|£|£| |Tangible fixed assets||518|-|518| |Current assets||95,961|63,780|159,741| |Creditors||(7,969)|(10,075)|(18,044)| |||______|______|______| ||£|88,510
|53,705|142,215| |||======|======|======| ## **10 RELATED PARTY TRANSACTIONS** During the year, the charity made recharges for services of £4,894 (2020: £2,796) to a related charity, All Saints Millennium Trust (Darlington) Limited. ## **11 LEASING AGREEMENTS** Minimum lease payments under non-cancellable operating leases fall due as follows: |||2021||2020| |---|---|---|---|---| |||£||£| |Within one year||1,177||1,569| |Between one and five years||-||1,177| |||______|______|| ||£|1,177
|£|2,746
| |||=====||=====| 20 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ||||||||2021|2020| |---|---|---|---|---|---|---|---|---| ||Note|||||||| |||||||Donations|Surplus/|Surplus/| |**FUNDRAISING**|||Income|Expenses|Total|Paid Out|(Deficit)|(Deficit)| ||||£|£|£|£|£|£| |Christmas Fair|||4,004|(130)|3,874|-|3,874|-| |Parish Lunch Club|||-|-|-|-|-|(148)| |Magazine|||810|(1,000)|(190)|-|(190)|224| |Ladies Fellowship (excluding bank interest)|||471|(326)|145|-|145|(232)| |Tea and Coffee|||-|-|-|-|-|247| |Flower Fund|||324|(154)|170|-|170|115| |Parent and Toddler Group|||-|-|-|-|-|23| |Social Committee|||1,900|(927)|973|-|973|2,726| |Badminton|||46|(45)|1|-|1|(3)| |100 Club|||1,851|(1,217)|634|-|634|821| |Bell Ringers|||-|(62)|(62)|-|(62)|(63)| |Circle Dancing|||477|(280)|197|-|197|22| |Ladies Night|||-|-|-|-|-|5| |Men's Group|||213|(213)|-|-|-|-| ||||______|______|______|______|______|______| |||£|10,096
|(4,354)|5,742|-|5,742|3,737| ||||======|======|======|======|======|======| ## **12 FUNDRAISING** ## **Summary** |**Summary**||||| |---|---|---|---|---| |Income||10,096||8,739| |Costs||(4,354)||(4,802)| |||______||______| ||£|5,742
|£|3,937
| |||======||======| 21 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** ## **ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** |**13**
**CHARITABLE GIVING**
PCC : St. Teresa's Hospice
Cancer Research UK
Action for Pulmonary Fibrosis
Osteoperosis Society
RNID
Groups:
Ladies Fellowship: USPG
Ladies Fellowship:Cystic Fibrosis Care|£
£
110
-
-
-
-
______
110
-
-
-
______
110
£
======
2021|£
£
174
27
241
43
43
______
528
100
100
200
______
728
£
======
2020| |---|---|---| 22