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2021-12-31-accounts

St Mary & St Michael's Church, Egremont with St John's Church, Bigrigg and Thornhill Mission Church

Annual Report for the Year to 31[st] December 2021

Table of Contents

1

Annual Report for the Year to 31[st] December 2021

A. Reference and administrative details of the charity, its trustees and advisors 2
B. Structure, governance and management 3
C. Objectives and activities 3
D. Achievements and performance 4
E. Financial Review 7
F. Declaration 9
G. Independent Examiner’s Report 10
H. Statement of Financial Activities 11
I. Balance Sheet 12
J. Notes to the Financial Statements 12
1) Accounting Policies 12
2) Income and Endowments 15
3) Expenditure 16
4) Staff, Trustees and Related Parties 17
5) Fixed Assets used by the PCC 17
6) Analysis of Net Assets by Fund 18
7) Debtors 18
8) Accounts Receivable 18
9) Liabilities 18
10) a)
Unrestricted Funds		 19
b)
Restricted Funds		 19
c)
Endowment Funds		 19
Appendix - Detailed Income & Expenditure Breakdown 21

Page 1

Section A. Reference and administrative details of the charity, its trustees and advisors

Charity name: Parochial Church Council of the Ecclesiastical Parish of St Mary & St Michael's, Egremont

Also known as: St Mary & St Michael's, Egremont Registered charity number: 1136966 Principal address: The Rectory, Grove Road, Egremont, Cumbria, CA22 2LU

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for Name of person whole year (or body) entitled to appoint trustee (if any) Rev Melanie Appleby Team Rector Carlisle Diocese Rev Timothy Taylor Self-Supporting Minister Retired 12[th] September Carlisle Diocese (SSM) - Assistant Priest 2021 Rev Dr Duncan Jackson SSM Curate Carlisle Diocese Mr Andrew Holland Church Warden APCM Mrs Carol Smith Church Warden APCM Mrs Gerry Christmass APCM Mrs Jill Hale To 11[th] May 2021 APCM Mrs Doris Downton APCM Mrs Barbara Gates APCM Mr Richard Hardiman To 16[th] December 2021 APCM Mrs Judith Holdsworth PCC Secretary APCM Mrs Jane Holland Treasurer APCM Mrs Ann Mawson APCM Mrs Vivien Postlethwaite APCM Mrs Helen Taylor APCM Mr Don Woodend To 31[st] July 2021 APCM Mr Christopher Reay Deanery Synod Rep From 11[th] May 2021 APCM Mrs Margaret Rogers From 11[th] May 2021 APCM

APCM = Annual Parochial Church Meeting

Bankers: The Cumberland, Cumberland House, Cooper Way, Parkhouse, Carlisle, CA3 0JF. Independent Examiner: Derek Knowles, 32 Lakeland View, Nethertown, Egremont, CA22 2FH.

Page 2

Section B

Structure, governance and management

Type of governing Act of Parliament document: Parochial Church Councils (Powers) Measure 1956 as amended and Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended) How the charity is Parish Church Council constituted: Trustee selection methods: Members of the PCC are either ex-officio due to an office or appointment they hold from Carlisle Diocese or are elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. Organisational Structure: The parish consists of three churches: St Mary & St Michael's, Egremont, St John's, Bigrigg and Thornhill Mission Church. The PCC comprises representatives from all three churches and structures its meeting to ensure attention is given to the needs and issues of each church. Public Benefit The Trustees confirm that they have complied with the duty outlined in Section 17(5) of the Charities Act 2011 with regard to the Charity Commission’s general guidance on public benefit, and also specifically the advancement of religion, when going about the business of running the Parish. Employees and The Employed Trustees are contracted to the Church of England Remuneration Diocese of Carlisle who administer the details of their employment. The Parish does not operate employment contracts, although some volunteers do receive some remuneration for Verging (funded from the fees set for Life Events in Church) or Caretaking duties (funded from Hall letting fees). Relationships between the The Parish is part of the Church of England Diocese of Carlisle, Charity and Related Parties whose policies the Trustees adopt and to whom the PCC is accountable.

Section C Objectives and activities

Aims and purposes

The PCC of St Mary & St Michael's, Egremont has the responsibility of co-operating with the incumbent in promoting, in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for St Mary & St Michael's Church and hall at Egremont, St John's Church and St John's House at Bigrigg and Thornhill Mission Church.

Objectives and activities

When planning our activities for the year, the incumbent and the PCC have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We aim to enable ordinary people to live out their faith as part of our parish community. We have adopted the overall objectives of being: “A church for the town and a town for the church”.

Page 3

Our activities comprise 4 main areas:

The PCC acts to underpin all these activities by provision of well-maintained buildings.

Section D Achievements and performance

Ministry Team.

The way the Benefice Ministry Team is financed and supported changed at the beginning of 2021, so it is an independent entity answerable to its own auditor. Therefore, from 2021 the financial account will no longer be included within this group relating to the Parish of Egremont.

The area covered by the Ministry Team formally expanded on 1[st] January 2021 as the Mission Church at Thornhill officially became part of Egremont Parish. Although Egremont had been providing service takers, all other aspects of the life of Thornhill Mission had been administered from St John, Beckermet.

Rev Melanie Appleby, as Rector of Egremont, continued to lead the Ministry Team throughout the year. However, our SSM, Rev Tim Taylor decided over the summer that the time had come for him to retire from his Ministerial role in the Egremont Benefice. Rev Dr Duncan Jackson continued to complete some outstanding sections of training whilst fulfilling his calling in the Ordained Ministry.

Local retired clergy assisted from time to time when the Team were stretched to provide Communion Services throughout the Parish. Alistair Norwood, a Reader from St Brigit’s Moresby, has assisted at services throughout the year and on occasion led Morning Worship. David Rudd has stepped in when requested to help with Funerals.

None of our work would have been possible without generous and substantial efforts from our volunteer clergy, lay-readers, retired clergy and other stipended ministers living within the West Cumbria area, supported of lay members of the parish.

Public Worship Services.

2021 began with disruption, as the COVID-19 pandemic resulted in all the churches being closed just after the New Year. Eventually it was deemed safe to open for Private Prayer on Palm Sunday and then Holy Communion on Easter Day. Thereafter a phased return to normal services was undertaken.

As the clocks changed in the autumn, the Tuesday morning Communion moved from being in church into the Supper Room at the Hall. The attendance has subsequently improved as those going prefer the more comfortable surroundings during the cold months and appreciate the informality the room imposes.

Page 4

Fifth Sunday Benefice Services, which moved around the churches in the Benefice including Haile, did take place but the COVID-19 pandemic meant not all churches have been able to provide the social distancing required so were unable to honour their ‘turn’.

During the January closure, our Ministry Team led some service using the social media platform of Zoom. Edited recordings were uploaded onto a web-site for people to watch.

Life Event Services.

Once churches were able to restart baptism services, normally as separate services after the main services, bookings took off. Baptism services provide an important life ritual event for parishioners who probably hardly ever attend a normal service. Egremont baptized 29 people from small babies through to an adult and St John’s Bigrigg, 8 children.

Only one wedding couple decided to continue with their nuptials this year, as the pandemic legal restrictions wrought havoc with the numbers of guests allowed at events.

Funerals have continued as a contact with the wider community in the Parish, albeit in a much-reduced format to comply with Government legislation. During 2021 we were responsible for 45 funeral services, all of which included some measure of pastoral contact with people who may not be regular church goers.

Community interaction.

Although we have not reduced our commitment to work formally and informally with other denominations and local churches to develop our local expression of Christian witness, we have been unable due to the pandemic restrictions to convert intent into action. The Churches Together event for Pentecost was cancelled but the Egremont Town Crib blessing did happen. Wreath laying took place at the War Memorial on Remembrance Sunday, followed by a Churches Together Civic Service at St Mary & St Michael.

Unfortunately, Mothering Sunday was again impacted by church closures, but cards were distributed through letterboxes.

We installed a couple of leaflet dispensers beside the Main West Door at St Mary & St Michael so that people could come on Palm Sunday and collect a Palm Cross and a news-sheet with the readings for the day. They remain in place for the distribution of news-sheets.

During the year more attempts were made to communicate with the local people thorough the medium of Facebook. Both the Benefice and St John’s run pages and links have been made to a local news site.

June 2[nd] 2021 was the eleventh anniversary of the shootings’ incident in West Cumbria. Plans had been in place for a Flower Festival in 2020, which was cancelled due to COVID-19. However, the organizer decided that in 2021 a Flowers of Remembrance event should take place. St Mary and St Michaels was open for several days so people could come in to ponder amongst the flowers. A special service was held on the evening of 2[nd] June and the preacher on the following Sunday morning was the Rector from 2010.

All of our churches were able to hold Harvest Festival services during the September, with differing levels of engagement by the local community. Bigrigg was the largest with Cleator Moor Brass Band providing the music.

Continuing with music, as hymn singing had been missed by all, a Big Sing was organized at the end of September which was supported by the Church of England Mission Community to which we belong. Egremont Town Band provided the music for the event which was run on a Songs of Praise type format.

Page 5

Over forty people attended the service held for All Souls in St Mary and St Michael at the beginning of November. This provided an opportunity for those who had lost loved ones during the previous two years to pause and remember.

At Christmas we held an outdoor Carols ‘n’ Brass event. Egremont Town Band accompanied the carol singing. At least 40 people, including children, attended. Once again, some of our host of angels were in the south windows shining out in the evenings to those passing by.

Thornhill Mission Church held a successful Carol Service for which the local youth Ignite band played.

This year a Christingle Service was held at both Bigrigg and Egremont, both of which were well supported in the COVID-19 circumstances.

The pandemic has continued to wreak havoc with school work but this year has been the first year since her collation that the Rector has been able to work with and in the schools. Strong relationships have been made with the teaching staff and children of both schools.

The Rector was able to welcome Bookwell School (Reception -Year 6) into St Mary and St Michael for their Harvest and Christmas celebrations. Due to Covid restrictions families were not able to attend but the events were filmed and put on the school website.

The Rector went into Bookwell to explain to Year 4 pupils the meaning behind a Christingle by engaging the children in the Christmas story through the use of a Bethlehem bought Nativity set. At Thornhill, Rev Melanie Appleby led a whole school Christingle service with a similar explanation.

During the autumn term, as part of his work with the Northern Inter Schools Christian Union (NISCU), Rev Dr Duncan Jackson, along with others, was able to resume assisting the craft group in West Lakes Academy and leading some RE lessons.

Bigrigg held a couple Coffee Mornings in the second half of the year. These brought in people who only have irregular contact with the church. Other events, whether church based, such as the Christmas Fayre, or in the wider community, for example Crab Fair, have been cancelled. The pandemic has severely hit our casual contact with the people of Egremont.

We are a 'Fairtrade' church and promote the aims of Fairtrade within our church life. The monthly stalls after the service at Egremont have not restarted but members have been ordering directly from the local representative, who has been operating a delivery service and has a stall at the local Farmers’ Market whenever they have been able to operate.

When legally allowed, the Egremont church hall has continued to provide a meeting place for a wide variety of groups from the local community ranging from craft sessions and music makers, through exercise groups to social support gathering. However, the restrictions on numbers of people meeting greatly impacted its use. Many groups have continued regularly over many years, others hiring for short periods or one-off events.

The Mothers’ Union resumed meeting during the autumn.

St. Mary and Michaels's Toddler group rebranded and restarted during the autumn as "St. M&M's Baby Sprouts" under the coordination of Mrs Anne Mawson. This has proved to be excellent in community outreach and filling a need for families of young children.

Some special editions of the magazine were produced and delivered by a couple of selected volunteers to a wider group of people than might normally receive a copy. The list included those known to attend for whom we had addresses and those on the Electoral Roll and giving lists.

Page 6

Pastoral Care.

As with most our regular activities, our regular ministry offered to people unable to attend services, i.e. home communions, a monthly worship service at a local care home and sheltered accommodation complex, were all suspended with the pandemic. Some home visiting has now resumed for those who are part of a life event service.

Some doorstep visiting continued. Whilst staying at home people, including members of the laity, have undertaken regular telephone calls to those living on their own, in need of support or to those who they would have been meeting up with in normal times.

Building Management.

As the Quinquennial Report for Bigrigg church was due, the architect came and did the report in a COVID compliant way. He inspected the back wall of St John Bigrigg which had had all of the plaster and rendering removed after suffering a fall of plaster during the first lockdown period. Observations are to continue over the next five years to determine the source of the water ingress.

Neither Egremont nor Thornhill required major building works during 2021.

Towards the end of the year the hall had water ingress into the roof space of the storage areas, so is awaiting a roof replacement.

Planning for the Future.

Forward planning remains difficult due to the pandemic but, as the parish enters 2022 it is clear that further adjustments will be needed to develop new expressions of worship and nurture our role in the community.

In particular, we hope that the Parent and Toddler Group, Baby Sprouts, will become well established and lead to an offshoot Sunday School and/or regular toddler service.

The Platinum Jubilee, marking a unique point in the reign of HM Queen Elizabeth, will provide the Parish with an opportunity to interact with the local inhabitants.

Section E Financial review

The trustees' policy on reserves:

The PCC has a policy of maintaining reserves in its general funds (i.e. Non-designated funds) only sufficient to ensure it can maintain positive cash flows throughout the year. This policy will assist with the PCC's aim of contributing the maximum possible to the costs of full-time ministry within Carlisle Diocese.

For the Egremont Hall, the policy is to operate as a self-funding activity, so that it does not place a burden on the general funds. To this end it will accumulate reserves (annually by about 5% of its turnover) against the inevitable need to maintain and renew the building and facilities.

Designated funds have been established as means to fund the repair, maintenance and renewal of church buildings where the demands greatly exceed any provision that could be made from the general funds. These designated funds will build substantial reserves, over many years, but targeted against planned projects.

Page 7

Breakdown of Reserves at 31st December 2021

Egremont
Hall
St John's
Bigrigg
Magazine
Team
Thornhill
Egremont
Building
Bigrigg Building
St John’s House
Bigrigg: Jubilee
cash
Bigrigg: Jubilee
Shares
Reserved for:		 Unrestricted
Designated Restricted Endowment
£
£
£
£
26,284
-
-
-
24,467
129,883
-
-
17,502
-
-
-
7,981
-
-
-
0
-
-
-
4,078
-
-
-
-
92,976
-
-
-
11,797
-
-
-
-
1,500
-
-
-
-
2,750
-
-
-
39,296		 2021
2020
£
£
26,284
17,677
154,351
150,911
17,502
15,738
7,981
7,471
0
6,108
4,078
0
92,976
93,896
11,797
13,495
1,500
500
2,750
2,750
39,296
34,378
80,313
234,656
1,500
42,046		 358,515
342,923
LESS
Tangible Fixed Assets
Free Reserves
Egremont General
Egremont Hall
Bigrigg General
Magazine Publishing
Thornhill General
Egremont Building
Bigrigg Building
St John's House
Jubilee Endowment
Unassigned Egremont General
Unassigned Hall
Unassigned Bigrigg General
Unassigned Magazine		 -129,883
228,631
17,000
3,100
5,700
1,680
4,078
92,976
11,797
1,500
42,046
9,284
21,367
11,802
6,301
228,631

Page 8

Statement of Going Concern.

No funds are in deficit although the Egremont General Funds over-spent during 2020, to a level below the recommended level of four months’ worth of income. The financial commitment to the Carlisle Diocese for 2020 was honoured, albeit at a reduced figure to 2019. However, the Covid-19 pandemic severely impacted both the casual income from the Offertory plate and fundraising, as events were unable to take place.

The Trustees are satisfied that there are sufficient reserves and the probable income to ensure that the charity is a going concern for at least the next 12 months.

Page 9

Independent examlner'8 report to the trustses of the Parochial Church Council of the Ecclesiastical Parl8h of St Mary & St Michael'8 Egremont I report to the trustees on my examination of the accounts of Parochial Church Council of the Ecclesiastical Parish of St Mary & St Michael's Egremont (the Trust) for the year ended 315t December 2021. Respon8lbi1Stie8 and basis of report As the charity trustees of the Tnjst you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 {'the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5){b) of theAct. 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 re or s were not kept in respect of the Trust as required by section 130 of the Act., 2. the accoun o not accord with those records., or 3. the accounts do not compl the applicable requirements concerning the form and content of accounts se In the Charities (Accounts and Reports) Regulations 2008 other than any requir t that the accounts give a 'true and fair view which is not a matter consider part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to b reached. Signed.. Date: Relevant professional qualification or membership of professional bodies (if any): JK Address.. 32 Lakeland View, Netherti)wn, Egremont. CA22 2FH. Page 10

Statement of Financial Activities for the year ended 31st December 2021

Notes
Income & Endowments
from:
Donations & legacies
2a
Charitable Activities
2b
Other Trading Activities
2c
Investments
2d
Other
2e
Total Income &
Endowments
Expenditure on:
Fund raising and publicity
3a
Grants
3b
Activities directly relating to
the work of the church
3c
Church management and
administration
3d
Total Expenditure
Net gains/losses on
Investments
Net Income before
Transfers
Removal of Team Account
Net movement in Funds
Total funds brought forward
Total funds carried
forward		 Unrestricted
Restricted
Endowment
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
53,142
53,142
42,024
13,451
13,451
11,432
19,928
6,150
26,078
22,145
1,074
1,074
1,536
10,640
10,640
2,013
98,235
6,150
104,385
79,149
284
284
329
209
209
869
81,082
5,150
86,232
84,014
878
878
2,003
82,454
5,150
87,604
87,214
4,918
4,918
2,212
15,781
1,000
16,781
-8,066
-6,108
9,673
1,000
4,918
21,699
-5,854
305,296
500
37,128
342,923
348,776
314,969
1,500
42,046
358,515
342,923

Comparative information at a Fund level can be found in the Notes to the Financial Statements, sections 2 and 3 (pages 14 & 15).

Page 11

BALANCE SHEET AT 31st DECEMBER 2021

Note
FIXED ASSETS
Tangible assets
5
Investment assets
5
CURRENT ASSETS
Debtors
7
Accounts Receivable
8
Short term deposits
Cash at bank and in hand
TOTAL CURRENT ASSETS
LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
9
NET CURRENT ASSETS
NET ASSETS
FUNDS
6
Unrestricted
10a
Restricted
10b
Endowment
10c		 2021
2020
£
£
129,883134,197
39,296
34,378
169,179168,574
2,052
2,296
149
121,759121,705
67,477
54,112
191,438178,113
-2,103
-3,764
189,336174,349
358,515342,923
314,969305,295
1,500
500
42,046
37,128
358,515342,923

Notes to the Financial Statements for the year ended 31st December 2021

1. ACCOUNTING POLICIES

The financial statements have been prepared:

Page 12

Funds

Income

Voluntary income and capital sources

Other income

Rental income from the letting of church property is recognised when the rental is receivable.

Income from investments

Dividends and interest are accounted for when receivable.

Gains and losses on investments

Although not accounted for separately:

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Page 13

Activities directly relating to the work of the Church

Under the current system of parish offering, the committees for St Mary & St Michael's and for St John's separately agree their individual offers, which are then combined for presentation to the Calder Deanery area of the Carlisle Diocese.

Fixed assets

Freehold land and buildings

Freehold land and buildings represented historically in the accounts consist of Egremont Church Hall and a house at Bigrigg.

Egremont Church Hall is valued at the cost of the property improvements completed in 2002 adjusted by depreciation on a straight-line basis at 2% per annum, on the grounds that it is on a difficult site to sell, should the need arise, and is deteriorating with use. Eventually it will require replacement.

There has been discussion with the Diocese over the status of St John's House and it has been recognised that it is legally the property of the Diocese. However, agreement has been reached for St John's Church to manage the property and to receive the letting income.

Investments

Investments are valued at market value at 31st December.

Current assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit either with the CBF Church of England funds or at the bank.

Page 14

2
Income & Endowments from:
2(a)Donations & legacies
Planned giving:
Envelope giving with gift aid
Income tax recoverable thro' gift
aid
Envelope giving without gift aid
Collections (Open Plate)
Contactless Device
QR Code
Appeals & special collections
Donations
Legacies
Towards specific Costs
2(b)Charitable activities
Fetes & other fund-raising events
PCC fees
2(c)Other trading activities
Church hall lettings
Rent St Johns House
Magazines
Sales (Fund Raising)
Orange mobile phone transmitter
Services Rendered
2(d)Investments
Dividends and interest
2(e)Other
Land & buildings for PCC's
functional use (valuation)
Grants
Refund of Electricity over-
payments
Utility Compensation Payments
Wayleave payments
200 Club
TOTAL INCOME		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
2021
Total
2020
£
£
£
£
£
18,948
18,948
17,746
9,266
9,266
5,651
3,806
3,806
2,689
6,568
6,568
4,716
72
72
-
25
25
-
139
139
565
9,788
9,788
10,654
4,500
4,500
-
30
30
4
53,142
53,142
42,024
874
874
669
12,577
12,577
10,763
13,451
13,451
11,432
4,852
4,852
3,188
6,150
6,150
4,848
874
874
529
230
230
10
13,973
13,973
13,570
19,928
6,150
26,078
22,145
1,074
1,074
1,536
1,074
1,074
1,536
8,486
8,486
2,000
51
51
20
20
13
13
13
2070
2,070
10,640
10,640
2,013
98,235
6,150
104,385
79,149

Page 15

3
Expenditure on:
3(a)Raising funds
Charitable Activities
3(b)Grants
Mission and charitable giving
3(c)Activities directly relating to the
work of the church
Ministry: parish offering: Bigrigg
parish offering: Bigrigg
parish offering: Egremont
parish offering: Thornhill
clergy expenses
Contributions to Team Costs
Building running expenses
Building running expenses
Building repairs
Building maintenance
Improvements
Depreciation on freehold land,
buildings & church equipment
Upkeep of services
Disbursement of PCC Fees
Trading costs: Egremont Hall
: St John’s House
3(d)Management and administration:
Office expenses etc
Printing & stationery
Subscriptions
Accountancy charges
Presentations & Gifts
Miscellaneous
Sub-Total Charitable Activities
TOTAL EXPENDITURE		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
2021
Total
2020
£
£
£
£
£
284
284
329
284
284
329
209
209
869
209
209
869
5,248
5,248
4,824
3,152
3,152
4,476
30,000
30,000
36,000
2,400
2,400
-
333
1,800
1,800
-
19,949
19,949
19,395
135
135
141
605
469
1,074
654
5,500
397
5,898
4,688
966
966
105
4,313
4,313
4,313
94
94
732
8,858
8,858
7,507
1,349
1,349
846
996
996
-
81,082
5,150
86,232
84,014
475
446
446
778
50
432
432
340
160
200
878
878
2,003
82,170
5,150
87,320
86,886
82,454
5,150
87,604
87,214

Page 16

4 STAFF, TRUSTEES AND RELATED PARTIES

The Church did not have any employees in 2021. (2020: None)

One Trustees earnt a small remuneration for cleaning Egremont Hall:

Doris Downton, together with her husband Fred Downton, earned a small remuneration of £48 (2020: £249 which also included caretaking).

None of the Trustees received remuneration for their role as trustees.

The Rev Melanie Appleby was paid a Stipend by the Carlisle Diocese in her employment.

Trustees and close family relations donated £8,124 (2020: £5,665) to the Church.

Carlisle Diocese is a Related Party because it provides the Clergy and guidance on policy and doctrine. The Parish Offering to the Diocese was £40,800 (2020: £42,600)

The Independent Examiner was paid £0. (2020: £0)

5

FIXED ASSETS USED BY THE PCC
Tangible fixed assets
Actual/deemed cost
At 1st January
Additions
At 31st December
Depreciation
At 1st January
Charge for the year
At 31st December
Nett book value
Brought Forward
Carried Forward
Investment assets
Market value 1st Jan
Gain/loss on revaluation
Market value 31st Dec		 Freehold land
& buildings
215,660		 2021
2020
Church
equipment
Total
Total
9,376
225,036
225,036
215,660 9,376
225,036
225,036
81,463
4,313		 9,376
90,839
86,526
4,313
4,313
85,777 9,376
95,153
90,839
134,197
134,197
138,510
129,883
129,883
134,197
Market Value
2021
2020
34,378
32,166
4,918
2,212
39,296
34,378

Investments held throughout the period were 1678 units in a CBF Investment Fund operated through Carlisle Diocese as an Endowment Fund.

Page 17

6 ANALYSIS OF NET ASSETS BY FUND

2021
Fixed assets for PCC use
Investment fixed assets
Current assets
Accounts Receivable
Current liabilities
2020
Fixed assets for PCC use
Investment fixed assets
Current assets
Current liabilities
Total		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
£
£
£
£
129,883
129,883
39,296
39,296
188,039
500
2,750
191,289
149
149
-2,103
-2,103
315,969
500
42,046
358,515
Unrestricted
funds
Restricted
funds
Endowment
funds
Total
£
£
£
£
134,197
134,197
34,378
34,378
174,863
500
2,750
178,113
-3,764
-3,764
305,296
500
37,128
342,923
7
DEBTORS
Debtors
8
ACCOUNTS RECEIVABLE
Amounts due
9
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors
Accruals		 Total
Total
2021
2020
£
£
2,052
2,296
2,052
2,296
Total
Total
2021
2020
£
£
149
149
Total
Total
2021
2020
£
£
1,376
3,173
619
591
1,995
3,764

Page 18

10aUNRESTRICTED FUNDS
Egremont Church
Egremont Hall
St John's Church
Thornhill Mission Church
Magazine fund
Team Fund
Egremont Building Fund
St John's Building Fund
RESTRICTED FUNDS
Bigrigg Ministry & Housing
10cENDOWMENT FUNDS
Jubilee: Shares
Jubilee: Cash
Total		 Transfers,
Investment
Gains/Losses
Balance 1st
Jan 2021
Income
Expenditure
Balance 31st
Dec 2021
£
£
£
£
£
17,677
61,774
-53,167
26,284
150,911
13,459
-5,707
-4,313
154,351
15,738
12,868
-11,104
17,502
8,167
-4,089
4,078
7,471
909
-400
7,981
6,108
-6,108

93,896
46
-966
92,976
13,495
1,011
-2,708
11,797
305,296
98,235
-84,249
-4,313
314,969
Transfers,
Investment
Gains/Losses
Balance 1st
Jan 2021
Income
Expenditure
Balance 31st
Dec 2021
£
£
£
£
£
500
6,150
-5,150
1,500
500
6,150
-5,150
1,500
Transfers,
Investment
Gains/Losses
Balance 1st
Jan 2021
Income
Expenditure
Balance 31st
Dec 2021
£
£
£
£
£
34,378

4,918
39,296
2,750

2,750
37,128
4,918
42,046
342,923
104,385
-89,399
605
358,515

Page 19

Comparative for previous year

9(a) UNRESTRICTED FUNDS

FUNDS
Egremont Church
Egremont Hall
St John's Church
Magazine fund
Team Funds
Egremont Building Fund
St John's Building Fund		 Transfers,
Investment
Gains/Losses
Balance 1st
Jan 2020
Income
Expenditure
Balance 31st
Dec 2020
£
£
£
£
£
18,688
58,148
-59,534
373
17,676
154,892
5,387
-5,054
-4,313
150,911
17,457
8,017
-9,376
-360
15,738
7,079
533
-140
7,471
7,069
547
-1,635
127
6,108
93,280
616
93,896
14,896
1,053
-2,455
13,495
313,360
74,301
-78,053
-4,313
305,295

9(b) RESTRICTED FUNDS


Bigrigg Ministry & Housing
9(c)ENDOWMENT FUNDS
Jubilee: Shares
Jubilee: Cash
Total		 Transfers,
Investment
Gains/Losses
Balance 1st
Jan 2020
Income
Expenditure
Balance 31st
Dec 2020
£
£
£
£
£
500
4,848
-4,848
500
500
4,848
-4,848
500
Transfers,
Investment
Gains/Losses
Balance 1st
Jan 2020
Income
Expenditure
Balance 31st
Dec 2020
£
£
£
£
£
32,166
2,212
34,378
2,750
2,750
34,916
2,212
37,128
348,776
79,149
-82,901
-2,102
342,923

Page 20

Appendix: Detailed Income and Expenditure breakdown for the Year to 31[st] December 2021

Income &
Endowments from:
Donations &
Legacies
Planned Giving (Gift-
Aided)
Income Tax - Gift Aid
Planned Giving (not
Gift Aided)
Collections (Open
Plate)
Contactless Device
QR Code
Special Collection
Donations (inc Gift
days)
Millennium Boxes
Legacies
Towards specific
costs
Flowers
Total · Donations &
Legacies		 St M&M
Church
£
13,830
6,299
2,203
5,004
72
25
118
8,872
15
36,439		 Hall
£
60
60		 General Funds
St
John's
Church
Magazine
£
£
3,533
2,967
496
1,541
21
366
35
2,000
30
10,954
35		 Team
£		 Thornhill
£
1,585
1,107
22
440
2,500
5,654		 Egremont
Building
£		 Designated
Egremont
Hall
Tangible
Asset
£		 Funds
Jubilee
£		 St
John's
Building
£		 Restricted
Funds
Bigrigg
Housing
& Ministry
£		 TOTAL
£
18,948
9,266
3,806
6,568
72
25
139
9,773
15
4,500
30
53,142

Page 21

Charitable
Activities
Fetes, Bazaars, etc
PCC Fees
PCC Fees:
Funerals
PCC Fees:
Weddings
PCC Fees: Banns
of Marriage
PCC Fees:
Duplicate Certificates
Total PCC Fees
Total · Charitable
Activities
Other Trading
Activities
Church Hall Lettings,
Rent
Rent St J House
Magazine
Advertisements
placed
Magazine Sales
Total Magazine
Sales
Bookstall
Orange mobile
phone transmitter:
Rent
Orange mobile
phone transmitter:
Electricity
Total: Orange mobile
phone transmitter
Total · Other
Trading Activities		 St M&M
Church
10,567
550
87
15
11,219
11,219
121
7,998
5,975
13,973
14,094		 Hall
4,852
4
4,856		 St
John's
Church
874
1,040
1,040
1,914		 Magazine
874
874
874		 Team Thornhill
318
318
318
105
105		 Egremont
Building		 Egremont
Hall
Tangible
Asset		 Jubilee St
John's
Building		 Bigrigg
Housing
& Ministry
6,150
6,150		 TOTAL
874
11,925
550
87
15
12,577
13,451
4,852
6,150
874
874
226
4
7,998
5,975
13,973
26,078

Page 22

Investment
Other
Grants
Refund of Electricity
overpayments
Utility Compensation
Wayleave Payment
200 Club
Total - Other
Total Income &
Endowments
Expenditure on:
Raising Funds
Event costs
Stewardship costs
Contactless Device
Fees
Publicity costs
Total Raising
Funds
Charitable
Activities
Grants to Mission
Missionary Societies
Relief & Dev.
Agencies
Secular Charities
Total Grants to
Mission		 St M&M
Church
10
13
13
61,774
10
131
2
143
20
98
118		 Hall
7
8,486
51
8,537
13,459		 St
John's
Church
12,868
50
62
112
50
41
91		 Magazine
0
909		 Team Thornhill
20
2,070
2,090
8,167
10
20
30		 Egremont
Building
46
46		 Egremont
Hall
Tangible
Asset		 Jubilee St
John's
Building
1,010.66
1,011		 Bigrigg
Housing
& Ministry
6,150		 TOTAL
1,074
8,486
51
20
13
2,070
10,640
104,385
70
213
2
284
70
139
209

Page 23

Activities relating
directly to the work
of the church
Ministry Costs
Parish Offering
Contributions to
Team Costs
Total Ministry
Costs
Building Running
Expenses
Utilities
Gas
Electricity
Water
Total Utilities
Insurance
Consumables &
Cleaning materials
Total · Building
Running Expenses
Building
Improvements &
Additions
Building Repairs
Exterior repair work
Repairs to heating
system
Total Building
Repairs		 St M&M
Church
30,000
1,080
31,080
790
6,041
306
7,137
5,029
12,165
63
63		 Hall
1,091
987
306
2,383
1,349
170
3,902
125
125		 St
John's
Church
5,248
540
5,788
283
954
61
1,298
1,711
3,008
22
22		 Magazine Team Thornhill
2,400
180
2,580
152
179
331
542
873
50
50		 Egremont
Building		 Egremont
Hall
Tangible
Asset		 Jubilee St
John's
Building
346
346		 Bigrigg
Housing
& Ministry
3,152
3,152
135
135
108
361
469		 TOTAL
40,800
1,800
42,600
2,163
8,134
851
11,148
8,766
170
20,084
663
361
1,074

Page 24

Building
Maintenance		 St M&M
Church		 Hall St
John's
Church		 Magazine Team Thornhill Egremont
Building		 Egremont
Hall
Tangible
Asset		 Jubilee St
John's
Building		 Bigrigg
Housing
& Ministry		 TOTAL
Upkeep of tower
clock		 180 180
Boiler servicing 284 120 120 150 674
Electrical work 93 92 150 335
General
Maintenance		 174 75 175 97 520
Fire Prevention 144 256 120 521
Gutter clearing 200 200
Church grounds 240 2,362 2,602
Quinquennial Report 866 866
Total · Building
Maintenance		 1,075 331 1,372 360 2,362 397 5,898
Total - Building
Repairs & 1,138 455 1,394 410 2,708 866 6,972
Maintenance
Improvements
Upgrade lightening
conductor		 966 966
Depreciation on
fixed assets		 4313 4,313
Upkeep of Services
Altar costs 64 64
Flowers 30 30
Total · Upkeep of
Services		 94 94
Disbursement of
PCC fees
Wedding: verger 30 30
Funeral: clergy 315 315
Funeral: travel 585 60 15 660
Funeral: verger 600 90 30 720
Carlisle Diocese
Fees		 6,529 467 137 7,133
Total ·
Disbursement of 8,059 617 182 8,858
PCC fees
Page 25
Trading Costs
Caretaking &
Cleaning Wages
Grisdale's
Management Fee
Total · Trading
Costs
Total - Directly
relating to work of
the Church
Church
Management &
Administration
Printing Statn. &
Postage
Photocopier
Subscriptions
Churches Together
Accountancy
charges
Total Subscriptions
Total · Church
Management &
Administration
Total - Charitable
Activities
Total Expenses		 St M&M
Church
52,442
62
-30
432
432
464
53,024
53,167		 Hall
1,349
1,349
5,707
5,707
5,707		 St
John's
Church
10,902
10,993
11,104		 Magazine
400
400
400
400		 Team Thornhill
4,045
14
14
4,059
4,089		 Egremont
Building
966
966
966		 Egremont
Hall
Tangible
Asset
4,313
4,313
4,313		 Jubilee St
John's
Building
2,708
2,708
2,708		 Bigrigg
Housing
& Ministry
996
996
5,150
5,150
5,150		 TOTAL
1,349
996
2,345
86,232
476
-30
432
432
878
87,320
87,604

Page 26

St M&M
Church
Net gains/losses on
Investments
Net
Income/expenditure
8,607
Other expense
Team Account transfer out of
group
Total funds brought
forward
17,677
Total funds carried
forward
26,284		 Hall
7,753
16,715
24,467		 St
John's
Church
1,764
15,738
17,502		 Magazine
509
7,471
7,981		 Team
6108
6,108		 Thornhill
4,078
4,078		 Egremont
Building
-920
93,896
92,976		 Egremont
Hall
Tangible
Asset
-4,313
134,197
129,883		 Jubilee
4,918
4,918
37,128
42,046		 St
John's
Building
-1,697
13,495
11,797		 Bigrigg
Housing
& Ministry
1,000
500
1,500		 TOTAL
4,918
21,699
6,108
342,923
358,515

Page 27