## **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:
- To maintain, develop and renew public acts of worship held regularly within our church buildings
- To provide pastorally-relevant religious ceremonies open to all parishioners for baptisms, weddings and funerals.
- To extend the knowledge of and education in Christian teaching to both church members and members of the parish, within our acts of worship and through specific teaching opportunities, such as, confirmation groups and Sunday schools
- To provide pastoral care to members of the church and any parishioners in need of spiritual, social or practical support.
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:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **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:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare financial statements which accord with the accounting records and comply with the requirements of the Charities Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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:
- in accordance with The Charities Act 2011, the PCC (2006) and the Charities SORP (Statement of Recommended Practices) 2015.
- under the historical cost convention except for the valuation of investment assets, which are shown at market value and the value of the freehold land and building, which is shown at estimated use value by the PCC (see Fixed Asset section).
Page 11
## **Funds**
- General Funds represent the funds of the PCC that are not subject to any restrictions or designations regarding their use and are available for application on the general purposes of the PCC.
- Funds designated for a particular purpose by the PCC are also unrestricted.
- The Endowment Funds came from the sale of the Jubilee Hall in Moor Row. They are invested in the CBF and managed through Carlisle Diocese. There are two elements. `o` A cash deposit of £2,750, interest from which goes to Bigrigg Designated Funds. `o` An element invested in 1,678 shares. Income from which also goes to Bigrigg Designated Funds.
- After discussion with the Diocese about the terms of the trust concerning St John's House, it was decided to account for rental income as a separate restricted fund. This enables the PCC to demonstrate that the income has been rightly used for the maintenance of St John's House itself and for the maintenance of the stipendiary ministry.
- The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
## **Income**
## _**Voluntary income and capital sources**_
- Collections are recognised when received by or on behalf of the PCC.
- Planned giving receivable under covenant is recognised only when receivable.
- Income tax recoverable on covenants or gift aid donations is recognised when receivable.
- Grants and legacies to the PCC are accounted for when notification is received of the payment due, i.e. when the PCC is aware it becomes probable it will receive a quantifiable sum of money.
- All fees income is accounted for gross through Income and all portions of fees passed on to vergers, organists and the Diocese are included in Expenditure.
- Funds raised by the fetes, coffee mornings and similar events are accounted for gross.
- Sales of books and magazines are accounted for gross.
## _**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:
- Realised gains or losses are recognised when investments are sold.
- Unrealised gains or losses are accounted for on revaluation of investments at 31st December
## _**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