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2022-12-31-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 2022

Table of Contents

1

Annual Report for the Year to 31[st] December 2022

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 6
F. Declaration 8
G. Independent Examiner’s Report 9
H. Statement of Financial Activities 10
I. Balance Sheet 11
J. Notes to the Financial Statements 11
1) Accounting Policies 11
2) Income and Endowments 14
3) Expenditure 15
4) Staff, Trustees and Related Parties 16
5) Fixed Assets used by the PCC 16
6) Analysis of Net Assets by Fund 17
7) Debtors 17
8) Accounts Receivable 17
9) Liabilities 17
10) a)
Unrestricted Funds		 18
b)
Restricted Funds		 18
c)
Endowment Funds		 18
Appendix - Detailed Income & Expenditure Breakdown 20

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 (or
whole year body) entitled to
appoint trustee (if
any)
Rev Melanie Appleby Team Rector Retired 3rdMarch 2022 Carlisle Diocese
Rev Dr Duncan Jackson SSM Curate/Associate
Priest		 Carlisle Diocese
Mr Andrew Holland Church Warden to 18thMay 2022. Deanery Synod
Representative from 18thMay 2022		 APCM
Mrs Carol Smith Church Warden Deceased 26thApril 2022 APCM
Mrs Gerry Christmass APCM
Mrs Valerie Coleman From 18thMay 2022 APCM
Mrs Doris Downton APCM
Mrs Barbara Gates APCM
Mr Colin Gates From 18thMay 2022 APCM
Mrs Judith Holdsworth PCC Secretary APCM
Mrs Jane Holland PCC Treasurer APCM
Mrs Ann Mawson APCM
Mrs Vivien Postlethwaite APCM
Mr Christopher Reay Deanery Synod Representative APCM
Mrs Margaret Rogers APCM
Mrs Valerie Rudd From 18thMay 2022 APCM
Dr David Rudd From 18thMay 2022 APCM
Mr Lionel Simpson From 18thMay 2022 APCM
Mrs Helen Taylor Up to 3rd March 2022 APCM

APCM = Annual Parochial Church Meeting

Bankers: The Cumberland, Cumberland House, Cooper Way, Parkhouse, Carlisle, CA3 0JF.

Independent Examiner: Judith Clark ACA CTA TEP, 108 Lowry Hill Road, Carlisle, CA3 0DH.

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; 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 Benefice Ministry Team is financed and supported by the Churches in the Egremont Benefice. It is financially independent and reports in its own right.

Some Extra Parochial Land at Moor Row was absorbed into Egremont Parish during May, but this effectively formalized what locals had thought was the way the boundaries fell for some years.

Rev Melanie Appleby, Rector of Egremont, resigned on the grounds of ill health at the end of February. Consequently, the Arch-Deacon covering our area, Ven Richard Pratt and the Rural Dean, Canon Richard Lee, and his assistant Rev Allen Banks have all taken active roles in overseeing the management of the Parish.

Rev Dr Duncan Jackson continued to complete some outstanding sections of training whilst fulfilling his calling to the Ordained Ministry and became the sole resident ordained Team member, initially as Curate and from the beginning of November as Non-Stipendiary Associate Priest.

Alistair Norwood, a Reader from St Bridget’s Moresby, David Rudd and Rev John Woolcock have stepped in when requested to help with various services, including funerals.

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

Public Worship Services.

COVID-19 pandemic disruptions diminished as time went by and the Parish returned to receiving communion in two kinds during the Spring.

Tuesday morning Communion services have continued in the Hall Supper Room. Those attending preferring the more comfortable surroundings during the cold months, whilst appreciating the informality the room imposes.

Fifth Sunday Benefice Services, moving around the churches in the Benefice including Haile, continued and we made our first visit to Thornhill Mission at the end of October when Bishop James came to take part in the service to begin their 90[th] Anniversary celebrations.

Page 4

Life Event Services.

Baptism services provide an important life ritual event for parishioners, who probably hardly ever attend a normal service. Altogether 64 babies or children were baptized in our churches and welcomed as members of the Christian Church.

During 2022, five couples were married in our churches.

Funerals continued as a contact with the wider community in the Parish. During 2022 we were responsible for 41 funeral services, either at one of our churches or the local crematorium. All included some measure of pastoral contact with people who may not be regular church goers.

Community interaction.

Connections with other denominations and local churches in the aera continued. Members of our congregations participated in the series of Lent Lunches, the Walk with the Cross throughout the local area during Holy Week, a Pentecost Praise service in the Market Hall, the Egremont Town Crib blessing and carol singing, all organized by the Churches Together group. Wreath laying took place at the War Memorial on Remembrance Sunday, followed by a Civic Service organized by Egremont Veterans’ Club through Churches Together at St Mary & St Michael.

Our events throughout the year were advertised via posters, local Facebook pages and by a direct e- mailing list. In the run up to Christmas postcards with details of the main Christmas services in all of the Egremont churches were distributed across the Parish

St Mary & St Michaels hosted as concert in early June to mark the Platinum Jubilee of HM Queen Elizabeth II and in September a service was organized to mark her death, as Crab Fair had been cancelled. Both were open to the local community. Egremont Christmas Winter Wonderland event was held on the Main Street after a few years break and we were approached by the council to run a mulled wine stall, which was very successful.

All of our churches held Harvest Festival services during the autumn, with Cleator Moor Brass Band provided the music at Bigrigg.

Around thirty people attended the All Souls service in St Mary and St Michael at the beginning of November, which provided an opportunity for those who had lost loved ones during the previous year to pause and remember.

Thornhill Mission Church held a successful Carol Service which brought in some residents who wouldn’t normally attend, as did the Carols ‘n Brass at Egremont. Christingle Services at both Bigrigg and Egremont were well supported.

School work has resumed and Rev Dr Duncan Jackson has renewed contact with several of the local schools. We were able to welcome Bookwell School (Reception - Year 6) into St Mary and St Michael for both their Harvest and Christmas celebrations.

Throughout the year various Coffee Mornings and Fairs were held by all three congregations, all of which were attended by people with irregular contact with the churches.

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. Several groups have continued regularly over many years, others hiring for short periods or one-off events.

The Mothers’ Union met throughout the year, but are looking for a new leader to take them into 2023.

Page 5

St. Mary and Michaels's Toddler group continues under the leadership of Mrs Anne Mawson. This has proved to be excellent in community outreach and filling a need for families of young children.

A couple of editions of the magazine were produced but items for inclusion were thin on the ground, production was difficult and distribution a challenge, so publication has been suspended for now. Instead, our Parish Administrator runs an e-mail circulation list to advise people of events.

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. Home visiting has now resumed for those who are part of a life event service and others in need.

Whilst confined to home with covid restrictions some members of the laity, undertook 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.

Observations of the rear wall at Bigrigg to continue, in an attempt to determine the source of the water ingress which caused the plaster issues.

Neither Egremont nor Thornhill required major building works during 2022, although an external door at

the latter had begun to rot and was replaced.

Following the water ingress in the storage areas of the Church Hall towards the end of 2021, the roof of was replaced.

Planning for the Future.

With decreasing membership due to the aging population of the area, it is clear that adjustments are needed to develop new expressions of worship to connect with younger people and nurture our role in the community.

A New Start Team is to be formed, with the brief of growing the church and hopefully we will be in a position to advertise for a replacement Rector soon.

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 6

Breakdown of Reserves at 31st December 2022

Egremont
Hall
St John's Bigrigg
Magazine
Thornhill
Egremont Legacy
Egremont Building
Bigrigg Building
St John’s House
Bigrigg: Jubilee cash
Bigrigg: Jubilee
Shares		 Unrestricted Designated Restricted
Endowment
£
£
£
£
42,799
-
-
-
20,480
125,570
-
-
22,259
-
-
-
8,054
-
-
-
4,245
-
-
-
111,310
-
-
-
-
94,141
-
-
-
13,043
-
-
-
-
1,500
-
-
-
-
2,750
-
-
-
34,670		 2022
2021
£
£
42,799
26,284
146,050
154,351
22,259
17,502
8,054
7,981
4,245
4,078
111,310
0
94,141
92,976
13,043
11,797
1,500
1,500
2,750
2,750
34,670
39,296
209,147
232,754
1,500
37,420		 480,821
358,515
LESS
Tangible Fixed Assets
Free Reserves
Reserved for:
Egremont General
Egremont Legacy for Religious Purposes
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		 -125,570
355,251
17,000
111,310
3,100
5,700
1,680
4,245
94,141
13,043
1,500
37,420
25,799
17,380
16,559
6,374
355,251

Page 7

Statement of Going Concern.

No funds are in deficit to a level below the recommended level of four months’ worth of income. The financial commitment to the Carlisle Diocese for 2022 was honoured. Open Plate Offertories have increased with more funeral and baptism services being held in our churches. Social events resumed during 2022, which have also boosted the income.

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 8

Independent examiner’s report to the trustees of the Parochial Church Council of the Ecclesiastical Parish of St Mary & St Michael’s Egremont

This report on the financial statements of the PCC for the year ended 31st December 2022 is in respect of an examination carried out in accordance with the Church Accounting Regulation 2006 and section 144 of the Charities Act 2011.

Respective responsibilities of the PCC and the examiner

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

It is my responsibility to:

Basis of this report

My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

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:

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

Judith Clark ACA CTA TEP 108 Lowry Hill Road Carlisle CA3 0DH

Page 9

Statement of Financial Activities for the year ended 31st December 2022

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
Realised
Unrealised
Total funds brought forward
Total funds carried
forward		 Unrestricted
Restricted
Endowment
Total
Total
funds
funds
funds
2022
2021
£
£
£
£
£
163,769

163,769
53,142
18,965

18,965
13,451
23,790
6,180
29,970
26,078
3,784

3,784
1,074
2,113

2,113
10,640
212,421
6,180
218,601
104,385
637

637
284
490

490
209
83,776
6,180
89,956
86,232
586

586
878
85,489
6,180
91,669
87,604
-4,626
-4,626
4,918
126,932

126,932
16,781
-6,108
126,932
-4,626
122,306
15,591
314,969
1,500
42,046
358,515
342,923
441,901
1,500
37,420
480,821
358,515

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

Page 10

BALANCE SHEET AT 31st DECEMBER 2022

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
 2022
2021
£
£
125,570
129,883
34,670
39,296
160,240
169,179
4,056
2,052
1
149
234,441
121,759
88,463
67,477
326,961
191,438
-6,380
-2,103
320,581
189,336
480,821
358,515
441,901
314,969
1,500
1,500
37,420
42,046
480,821
358,515

Notes to the Financial Statements for the year ended 31st December 2022

1. ACCOUNTING POLICIES

The financial statements have been prepared:

Page 11

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 12

Activities directly relating to the work of the Church

Under the current system of parish offering, individual offers from St Mary & St Michael's, St John's and Thornhill Mission are 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 13

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
2022
Total
2021
£
£
£
£
£
17,316
17,316
18,948
8,758
8,758
9,266
2,981
2,981
3,806
12,577
12,577
6,568
5
5
72
25
292
292
139
11,629
11,629
9,788
110,161
110,161
4,500
50
50
30
163,769
163,769
53,142
4,551
4,551
874
14,414
14,414
12,577
18,965
18,965
13,451
7,333
7,333
4,852
6,180
6,180
6,150
60
60
874
167
167
229
16,218
16,218
13,973
12
12
23,790
6,180
29,970
26,078
3,784
3,784
1,074
3,784
3,784
1,074
8,486
51
30
30
20
13
13
13
2070
2,070
2,070
2,113
2,113
10,640
212,421
6,180
218,601
104,385

Page 14

3 Expenditure on: Unrestricted
funds		 Restricted
funds		 Endowment
funds		 Total
2022		 Total
2021
£ £ £ £ £
3(a) Raising funds 637 637 284
637 637 284
Charitable Activities
3(b) Grants
Mission and charitable giving 490 490 209
490 490 209
3(c) Activities directly relating to the
work of the church
Ministry: parish offering: Bigrigg 4,377 4,377 5,248
parish offering: Bigrigg 4,527 4,527 3,152
parish offering:
Egremont		 25,440 25,440 30,000
parish offering: Thornhill 2,544 2,544 2,400
clergy expenses
Contributions to Team Costs 1,800 1,800 1,800
Building running expenses 25,843 25,843 19,949
Building running expenses 135
Building repairs 4,182 4,182 1,074
Building maintenance 3,731 652 4,383 5,898
Improvements 966
Depreciation on freehold land,
buildings & church equipment		 4,313 4,313 4,313
Upkeep of services 358 358 94
Disbursement of PCC Fees 8,474 8,474 8,858
Trading costs: Egremont Hall 2,714 2,714 1,349
: St John’s House 1,001 1,001 996
83,776 6,180 89,956 86,232
3(d) Management and administration:
Office expenses etc
Printing & stationery 19 19 446
Subscriptions 75 75
Accountancy charges 458 458 432
Training 34 34
586 586 878
Sub-Total Charitable Activities 84,852 6,180 91,032 87,320
TOTAL EXPENDITURE 85,489 6,180 91,669 87,604

Page 15

4 STAFF, TRUSTEES AND RELATED PARTIES

The Church did not have any employees in 2022. (2021: None)

No Trustees were given a small remuneration for cleaning or caretaking Egremont Hall. (2021: Doris & Fred Downton received £48).

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

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

Trustees and close family relations donated £7,131 (2021: £8,124) 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 £36,448 (2021: £40,800)

The Independent Examiner was paid £0. (2021: £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		 2022
2021
Church
equipment
Total
Total
9,376
225,036
225,036
215,660 9,376
225,036
225,036
85,777
4,313		 9,376
95,153
90,376
4,313
4,313
90,090 9,376
99,466
95,153
129,883 129,883
134,197
125,570 125,570
129,883
Market Value
2022
2021
39,296
34,378
-4,626
4,918
34,670
39,296

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

Page 16

6 ANALYSIS OF NET ASSETS BY FUND

2022
Unrestricted
funds
Restricted
funds
Endowment
funds
Total
£
£
£
£
Fixed assets for PCC use
125,570
125,570
Investment fixed assets
34,670
34,670
Current assets
322,710
1,500
2,750
326,960
Accounts Receivable
1
1
Current liabilities
-6,380
-6,380
Total
441,901
1,500
37,420
480,821
2021
Unrestricted
funds
Restricted
funds
Endowment
funds
Total
£
£
£
£
Fixed assets for PCC use
129,883
129,883
Investment fixed assets
39,296
39,296
Current assets
188,039
500
2,750
191,289
Accounts Receivable
149
149
Current liabilities
-2,103
-2,103
Total
315,969
500
42,046
358,515
7
DEBTORS
Total
Total
2022
2021
£
£
Debtors
4,056
2,052
4,056
2,052
8
ACCOUNTS RECEIVABLE
Total
Total
2022
2021
£
£
Amounts due
1
149
1
149
9
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Total
Total
2022
2021
£
£
Creditors
5,683
1,584
Accruals
698
619
6,380
2,203		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
£
£
£
£
125,570
125,570
34,670
34,670
322,710
1,500
2,750
326,960
1
1
-6,380
-6,380		 Unrestricted
funds
Restricted
funds
Endowment
funds
Total
£
£
£
£
125,570
125,570
34,670
34,670
322,710
1,500
2,750
326,960
1
1
-6,380
-6,380
441,901
1,500
37,420
480,821
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
Total
Total
2022
2021
£
£
4,056
2,052
4,056
2,052
Total
Total
2022
2021
£
£
1
149
1
149
Total
Total
2022
2021
£
£
5,683
1,584
698
619
6,380
2,203

Page 17

10a UNRESTRICTED FUNDS Balance 1st
Jan 2022		 Income Expenditure Transfers,
Investment
Gains/Losses		 Balance
31st Dec
2022
£ £ £ £ £
Egremont Church 26,284 67,378 -50,863 42,799
Egremont Hall 154,351 8,472 -12,459 -4,313 146,050
Egremont Legacy 111,310 111,310
St John's Church 17,502 16,058 -11,301 22,259
Thornhill Mission Church 4,078 6,719 -6,552 4,245
Magazine fund 7,981 73 8,054
Egremont Building Fund 92,976 1,165 94,141
St John's Building Fund 11,797 1,246 13,043
314,969 212,421 -81,175 -4,313 441,901
10b RESTRICTED FUNDS Balance 1st
Jan 2022		 Income Expenditure Transfers,
Investment
Gains/Losses		 Balance
31st Dec
2022
£ £ £ £ £
Bigrigg Ministry & Housing 1,500 6,180 -6,180 1,500
1,500 6,180 -6,180 1,500
Transfers,
10c ENDOWMENT FUNDS Balance 1st
Jan 2022		 Income Expenditure Investment
Gains/Losses		 Balance
31st Dec
2022
£ £ £ £ £
Jubilee: Shares 39,296 -4,626 34,670
Jubilee: Cash 2,750 2,750
42,046 -4,626 37,420
Total 358,515 218,601 -87,355 -8,939 480,821

Page 18

Comparative for previous year

9(a) UNRESTRICTED FUNDS

9(a)UNRESTRICTED FUNDS
Egremont Church
Egremont Hall
St John's Church
Thornhill Mission Church
Magazine fund
Team Funds
Egremont Building Fund
St John's Building Fund
9(b)RESTRICTED FUNDS
Bigrigg Ministry & Housing
9(c)ENDOWMENT 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
7,980
6,108
-6,108
93,896
46
-966
92,976
13,495
1,011
-2,708
11,798
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
604
358,515

Page 19

Appendix: Detailed Income and Expenditure breakdown for the Year to 31[st] December 2022

Income &
Endowments
from:
Donations &
Legacies
Planned Giving
(Gift-Aided)
Income Tax - Gift
Aid
Planned Giving
(not Gift Aided)
Collections (Open
Plate)
Contactless
Device
Special Collection
Donations (inc Gift
days)
Millennium Boxes
Legacies
Towards specific
costs: Flowers
Total · Donations
& Legacies
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		 St M&M
Church
£
9,833
6,708
2,271
9,775
5
292
9,765
15
38,664
2,034
9,085
1,174
48
16
10,323
12,357		 General Funds
Hall
St
John's
Church
Mag-
azine
£
£
£
5,084
1,460
445
2,562
535
1,015
2
7
50
535
10,624
2
440
1,647
1,956
1,761
48

3,765

440
5,412		 Thornhill
£
2,399
590
265
240
290
3,784
430
326
326
756		 Egremont
Legacy
£
110,161
110,161
 Designated Funds
Egremont
Building
Egremont
Hall
Tangible
Asset
£
£



 Jubilee
£

 St
John's
Building
£

 Restricted
Funds
Bigrigg
Housing &
Ministry
£

 TOTAL
£
17,316
8,758
2,981
12,577
5
292
11,607
21
110,161
50
163,769
4,551
11,367
2,935
96
16
14,414
18,965

Page 20

Other Trading
Activities
Church Hall
Lettings, Rent
Rent St J House
Magazine Sales
Sales
Bookstall
Orange mobile
phone transmitter:
Rent
Orange mobile
phone transmitter:
Electricity
Total: Orange
mobile phone
transmitter
Services
Rendered
Total · Other
Trading Activities
Investment
Other
Utility
Compensation
Wayleave
Payment
200 Club
Total - Other
Total Income &
Endowments		 St M&M
Church
57
8,179
8,039
16,217
8
16,282
62
13
13
67,378		 Hall
7,333
31

7,364
133

8,472		 St
John's
Church

4
4
18

16,058		 Mag-
azine
60

60
11

73		 Thornhill
79

79
30
2,070
2,100
6,719		 Egremont
Legacy


1,150

111,310		 Egremont
Building


1,165

1,165		 Egremont
Hall
Tangible
Asset


 Jubilee


 St
John's
Building


1,245.69

1,246		 Bigrigg
Housing &
Ministry
6,180

6,180

6,180		 TOTAL
7,333
6,180
60
136
31
8,179
8,039
16,217
12
29,970
3,784
30
13
2,070
2,113
218,601

Page 21

Expenditure on: St M&M
Church		 Hall St
John's
Church		 Mag-
azine		 Thornhill Egremont
Legacy		 Egremont
Building		 Egremont
Hall
Tangible
Asset		 Jubilee St
John's
Building		 Bigrigg
Housing &
Ministry		 TOTAL
Raising Funds
Event costs 40 85 10 135
Stewardship costs 133 64 21 218
Contactless
Device Fees		 0 0
Publicity costs 284 284
Total Raising
Funds		 457 149 31 637
Charitable
Activities
Grants to Mission
Relief & Dev.
Agencies		 130 80 210
Secular Charities 160 120 280
Total Grants to
Mission		 290 200 490
Activities relating
directly to the
work of the
church
Ministry Costs
Parish Offering 25,440 4,377 2,544 4,527 36,888
Contributions to
Team Costs		 1,080 540 180 1,800
Total Ministry
Costs		 26,520 4,917 2,724 4,527 38,688
Building Running
Expenses
Utilities
Gas 1,573 1,817 669 4,059
Electricity 8,746 1,414 1,012 213 11,385
Water 340 340 78 142 900
Oil 294 294
Total Utilities 10,660 3,571 1,758 649 16,638
Insurance 5,341 1,433 1,753 567 9,094
Consumables &
Cleaning materials		 110 110
Total · Building
Running 16,001 5,114 3,511 1,216 25,842
Expenses
Page 22
Building
Improvements &
Additions
Building Repairs
Exterior repair
work
Repairs to heating
system
Total Building
Repairs
Building
Maintenance
Upkeep of tower
clock
Boiler servicing
Electrical work
General
Maintenance
Fire Prevention
Church grounds
Total · Building
Maintenance
Total - Building
Repairs &
Maintenance
Depreciation on
fixed assets
Upkeep of
Services
Altar costs
Flowers
Total · Upkeep of
Services		 St M&M
Church
47
47
180
99
52
186
517
564
82
82		 Hall
4,045
4,045
115
47
424
586
4,631
 St
John's
Church
90
90
126
132
258
348
226
50
276		 Mag-
azine


 Thornhill

140
1,915
315
2,370
2,370
 Egremont
Legacy


 Egremont
Building


 Egremont
Hall
Tangible
Asset


4313
 Jubilee


 St
John's
Building


 Bigrigg
Housing &
Ministry

150
86
273
143
652
652
 TOTAL
4,045
137
4,182
180
416
300
2,235
751
501
4,383
8,565
4,313
308
50
358

Page 23

Disbursement of
PCC fees
Wedding: clergy
Wedding: verger
Funeral: clergy
Funeral: travel
Funeral: verger
Carlisle Diocese
Fees
Total ·
Disbursement of
PCC fees
Trading Costs
Caretaking &
Cleaning Wages
Grisdale's
Management Fee
Total · Trading
Costs
Total - Directly
relating to work
of the Church
Church
Management &
Administration
Printing
Stationery. &
Postage
Training Costs
Subscriptions
Churches
Together
Accountancy
charges
Total
Subscriptions
Total · Church
Management &
Administration
Total - Charitable
Activities
Total Expenses		 St M&M
Church
30
1,488
415
630
3,858
6,421
49,588
10
34
25
458
483
527
50,405
50,863		 Hall

2,714
2,714
12,459


12,459
12,459		 St
John's
Church
140
90
90
180
1,366
1,866

10,918
9
25
25
34
11,152
11,301		 Mag-
azine




 Thornhill
95
15
30
47
187

6,497
25
25
25
6,522
6,552		 Egremont
Legacy




 Egremont
Building




 Egremont
Hall
Tangible
Asset


4,313


4,313
4,313		 Jubilee




 St
John's
Building




 Bigrigg
Housing &
Ministry

1,001
1,001
6,180


6,180
6,180		 TOTAL
140
120
1,673
520
840
5,271
8,474
2,714
1,001
3,716
89,956
19
34
75
458
533
586
91,032
91,669

Page 24

Net gains/losses
on Investments
Net Income/
expenditure
Total funds
brought forward
Total funds
carried forward		 St M&M
Church
16,516
26,284
42,799		 Hall
-3,988
24,467
20,480		 St
John's
Church
4,757
17,502
22,259		 Mag-
azine
73
7,981
8,054		 Thornhill
166
4,078
4,245		 Egremont
Legacy
111,310

111,310		 Egremont
Building
1,165
92,976
94,140		 Egremont
Hall
Tangible
Asset
-4,313
129,883
125,570		 Jubilee
-4,626
-4,626
42,046
37,420		 St
John's
Building
1,246
11,797
13,043		 Bigrigg
Housing &
Ministry
1,500
1,500		 TOTAL
-4,626
10,996
358,515
480,821

Page 25