## **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 2023**
Table of Contents
1
## **Annual Report for the Year to 31[st] December 2023**
|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|12|
|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) Accounts Payable|17|
|11) 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 Dr Duncan Jackson|Co-ordinating Minister|Resigned 11thDecember
2023|Carlisle Diocese|
|Rev Rebecca A Gibbs|Priest-in-Charge|From 10thSeptember|Carlisle Diocese|
|||2023||
|Mrs Gerry Christmass||Up to 22nd May 2023|APCM|
|Mrs Valerie Coleman|||APCM|
|Mrs Doris Downton|||APCM|
|Mrs Barbara Gates|Church Warden from 22nd May 2023||APCM|
|Mr Colin Gates|||APCM|
|Mrs Judith Holdsworth|PCC Secretary||APCM|
|Mr Andrew Holland|Deanery Synod Representative||APCM|
|Mrs Jane Holland|PCC Treasurer||APCM|
|Mrs Anne Mawson|Church Warden from 22nd May 2023||APCM|
|Mrs Vivien Postlethwaite|Church Warden from 22ndMay 2023||APCM|
|Mr Christopher Reay|Deanery Synod Representative||APCM|
|Mrs Margaret Rogers||Up to 6th April 2023|APCM|
|Mrs Valerie Rudd||Up to 22nd May 2023|APCM|
|Dr David Rudd||Up to 22ndMay 2023|APCM|
|Mr Lionel Simpson|||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.
Following Rev Melanie Appleby resignation during 2022 the Arch-Deacons covering our area, initially Ven Richard Pratt followed by Ven Stewart Fyfe, alongside the Rural Dean, Canon Richard Lee, and his assistant, Rev Allen Banks, took active roles in overseeing the management of the Parish.
In September Rev Becky Gibbs, half-time Priest-in-Charge of St Bees was licensed as half-time Priestin-Charge of the Benefice.
Rev Dr Duncan Jackson ministered to the Benefice as a Non-Stipendiary Associate Priest until his resignation for personal reasons in December.
Alistair Norwood, a Reader from St Bridget’s Moresby, David Rudd, Rev John Woolcock, Rev Malcolm Cowan and a local minister in training, David Flitcroft, have all stepped in when requested to help with various services, including funerals. A Lay Service Takers Team is also being established to support the clergy.
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.**
The Parish continues to receive communion in two kinds by using two chalices: one for intinction of the wafer, the other for communal sharing.
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. Wednesday evening Communions also restarted and have continued into the winter months.
Fifth Sunday Benefice Services, move around the churches of the Benefice, including Haile, in rotation.
Page 4
## **Life Event Services.**
Baptism services provide an important life ritual event for parishioners, who probably hardly ever attend a normal service. Altogether 31 babies or children were baptized in our churches and welcomed as members of the Christian Church.
During 2023, three couples were married in our churches.
Funerals continued as a contact with the wider community in the Parish. During 2023 we were responsible for 45 funeral services, either at one of our three 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, 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 we had a stall at the Egremont Town Winter Wonderland event in the Market Hall, partly to introduce Rev Becky to the townspeople and partly to advertise our Christmas events. We handed out a brief magazine with an introduction from Rev Becky alongside details of the main Christmas services in all of the Egremont churches.
Returning to pre-covid tradition, Crab Fair lunches were served in the Parish Hall, with help from the Haile congregation.
All of our churches held Harvest Festival services during the autumn, with Cleator Moor Brass Band providing the music at Bigrigg.
Nearly fifty 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.
The traditional Carols ‘n Brass event at Egremont took a different form this year with craft activities and refreshments being available for an hour and then Egremont Town Band arriving to play a selection of carols for people to sing to. Christingle Services at both Bigrigg and Egremont were well supported.
School work continued initially through the work of Rev Dr Duncan Jackson and then subsequently Rev Becky Gibbs, with termly visits into Thornhill, Bookwell and contact with West Lakes Academy through lesson delivery and a craft group. We were able to welcome both Bookwell and Orgill Schools (Reception - Year 6) into St Mary and St Michael for their Christmas celebrations and also the former to make Harvest. Children from Bookwell entered a competition to supply the picture for the front of the Benefice Christmas Cards, based on the Church of England theme of Following the Star. There were six winners who had their work printed on either the front or the back of a card. The cards were given out the people attending events and to those on our contact lists.
Throughout the year various Coffee Mornings and Fairs were held by either the Bigrigg or Egremont 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 Slimming World. Several groups have continued to meet regularly over many years, others hire for short periods or one-off events.
Page 5
The Mothers’ Union met occasionally during the year, but without a leader the group has been suspended and members keep in touch through the wider local group.
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.
## **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, but the shortage of clergy and trained laity hinders complete re-establishment to levels pre-covid.
## **Building Management.**
Observations of the rear wall at Bigrigg 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 2023, although gutters have required clearing and a valley gutter at Egremont needed some attention.
The main Hall item has been the replacement of the outer kitchen door which was deteriorating with the weather.
## **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.
Work had started on forming the New Start Team planned for 2023, but the appointment of Rev Becky Gibbs, with the promise of advertising for a new Team Vicar to work alongside her this year, changed the path being taken by the Parish and wider Benefice.
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 31[st ] December 2023**
|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**
£
£
£
£
50,793
-
-
-
21,292
121,257
-
-
23,354
-
-
-
7,764
-
-
-
4,591
-
-
-
**-**
116,418
-
-
-
96,004
-
-
-
14,881
-
-
-
-
1,500
-
-
-
-
2,750
-
-
-
35,182|**2023**
**2022**
£
£
50,793
42,799
142,549
141,737
23,354
22,259
7,764
8,054
4,591
4,245
116,418
111,310
96,004
94,141
14,881
13,043
1,500
1,500
2,750
2,750
35,182
34,670|
|---|---|---|
||107,794
348,560
1,500
37,932|495,786
476,508|
||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|-121,257
**374,529**
17,000
116,418
3,100
5,700
1,680
4,591
96,004
14,881
1,500
37,932
33,794
18,192
17,653
6,084
**374,529**|
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 2023 was honoured. Open Plate Offertories have increased with more funeral and baptism services being held in our churches. Social events resumed during 2023, 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 31[st ] December 2023 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
Date 27[th] March 2024
Page 9
## **Statement of Financial Activities for the year ended 31[st] December 2023**
|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**
**Net movement in Funds**
Realised
Unrealised
Total funds brought forward
**Total funds carried**
**forward**|**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**funds**
**funds**
**funds**
**2023**
**2022**
**£**
**£**
**£**
**£**
**£**
52,440
52,440
163,769
19,101
19,101
18,965
30,792
6,180
36,972
29,971
11,782
11,782
3,784
811
811
2,113|
|---|---|
||114,926
6,180
121,106
218,602|
||261
261
637
516
516
490
98,226
6,180
104,406
89,956
1,470
1,470
586|
||100,473
6,180
106,653
91,669|
||512
512
-4,626
14,453
14,453
126,932|
||14,453
512
14,965
122,306|
||441,901
1,500
37,420
480,821
358,515|
|||
||456,354
1,500
37,932
495,786
480,821|
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 31[st] DECEMBER 2023**
|**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
Accounts Payable
10
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
6
Unrestricted
10a
Restricted
10b
Endowment
10c|**2023**
**2022**
**£**
**£**
121,257
125,570
35,182
34,670|
|---|---|
||156,439
160,240
6,631
4,056
1
241,385
234,441
99,414
88,463|
||347,430
326,961
-4,583
-6,380
-3,500|
||339,347
320,581|
|||
||495,786
480,821|
||456,354
441,901
1,500
1,500
37,932
37,420
495,786
480,821|
Page 11
## **Notes to the Financial Statements for the year ended 31[st] December 2023**
## **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).
## **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.
Page 12
## _**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.
## _**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 through our local Coast to Fells Mission Community.
## **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 31[st] December.
## **Current assets**
Amounts owing to the PCC at 31[st] 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
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_
Grants
Utility Compensation
Payments
Wayleave payments
200 Club
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
16,125
16,125
17,316
9,514
9,514
8,758
2,795
2,795
2,981
11,169
11,169
12,577
5
250
250
292
10,537
10,537
11,629
2,000
2,000
110,161
50
50
50|
|---|---|
||52,440
52,440
163,769|
||2,389
2,389
4,551
16,712
16,712
14,414|
||19,101
19,101
18,965|
||8,951
8,951
7,333
6,180
6,180
6,180
60
241
241
167
21,600
21,600
16,218
12|
||30,792
6,180
36,972
29,970|
||11,782
11,782
3,784|
||11,782
11,782
3,784|
||568
568
30
30
30
13
13
13
200
200
2,070|
||811
811
2,113|
|||
||**114,926**
**6,180**
**121,106**
**218,601**|
Page 14
|**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
Contributions to Team Costs
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
Training
Catering
Resources costs for non-fund-
raising events
Gifts & Presentations
Miscellaneous
**_Sub-Total Charitable_**
**_Activities_**
**TOTAL EXPENDITURE**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total 2023**
**Total 2022**
**£**
**£**
**£**
**£**
**£**
261
261
637|
|---|---|
||261
261
637|
||516
516
490|
||516
516
490|
||8,653
8,653
4,377
875
875
4,527
27,240
27,240
25,440
2,724
2,724
2,544
1,800
1,800
1,800
33,167
163
33,330
25,843
161
3,500
3,661
4,182
5,303
620
5,923
4,383
547
547
4,313
4,313
4,313
1,303
1,303
358
10,049
10,049
8,474
2,966
2,966
2,714
1,022
1,022
1,001|
||98,226
6,180
104,406
89,956|
||360
360
19
75
75
75
487
487
458
34
144
144
97
97
30
30
277
277|
||1,470
1,470
586|
||100,211
6,180
106,391
91,032
100,473
6,180
106,653
91,669|
Page 15
## **4 STAFF, TRUSTEES AND RELATED PARTIES**
The Church did not have any employees in 2023. (2022: None)
Two Trustees received a small remuneration of £5.25 each for caretaking at Egremont Hall. (2022: Nil).
None of the Trustees received remuneration for their role as trustees.
The Rev Becky Gibbs was paid a Stipend by the Carlisle Diocese whilst in her employment.
Trustees and close family relations donated £7,740 (2022: £7,131) 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 £39,492 (2022: £36.448)
The Independent Examiner was paid £0. (2021: £0)
## **5**
|**FIXED ASSETS USED BY THE PCC**
**_Tangible fixed assets_**
**Actual/deemed cost**
At 1stJanuary
Additions
At 31stDecember
**Depreciation**
At 1stJanuary
Charge for the year
At 31stDecember
**Nett book value**
Brought Forward
Carried Forward|**2023**
**2022**
Freehold
land &
buildings
Church
equipment
**Total**
**Total**
215,660
9,376
225,036
225,036|
|---|---|
||215,660
9,376
225,036
225,036|
||90,090
9,376
99,466
95,153
4,313
4,313
4,313|
||94,403
9,376
103,779
99,466|
|||
||125,570
125,570
129,883|
|||
||121,257
121,257
125,570|
|**_Investment assets_**
Market value 1stJan
Gain/loss on revaluation
Market value 31stDec|**Market Value**
**2023**
**2022**
34,670
39,296
512
-4,626|
|---|---|
||35,182
34,670|
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**
|**6**
**ANALYSIS OF NET ASSETS BY FUND**|**UND**||
|---|---|---|
|**2023**
**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Fixed assets for PCC use
121,257
Investment fixed assets
Current assets
343,180
1,500
Accounts Payable
-3,500
Current liabilities
-4,583
**Total**
459,854
-2,000
**2022**
**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Fixed assets for PCC use
125,570
Investment fixed assets
Current assets
322,710
1500
Accounts Receivable
1
Current liabilities
-6,380
**Total**
441,901
1,500
**7**
**DEBTORS**
Debtors
**8**
**ACCOUNTS RECEIVABLE**
Amounts due
**9**
**LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Creditors
Accruals
**10**
**ACCOUNTS PAYABLE**
Provision for payments due later in 2024|**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
121,257
343,180
1,500
-3,500
-4,583|**Endowment**
**funds**
**Total**
**£**
**£**
121,257
35,182
35,182
2,750
347,430
-3,500
-4,583|
||459,854
-2,000|37,932
495,786|
||**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
125,570
322,710
1500
1
-6,380|**Endowment**
**funds**
**Total**
**£**
**£**
125,570
34,670
34,670
2,750
326,960
1
-6,380|
||441,901
1,500|37,420
480,821|
|||**Total**
**Total**
**2023**
**2022**
**£**
**£**
6,631
4,056
6,631
4,056
**Total**
**Total**
**2023**
**2022**
**£**
**£**
1
1
**Total**
**Total**
**2023**
**2022**
**£**
**£**
3,929
5,683
654
698
4,583
6,380
**Total**
**Total**
**2023**
**2022**
**£**
**£**
3,500
3,500|
Page 17
|**11a**
**UNRESTRICTED FUNDS**
Egremont Church
Egremont Hall
Egremont Legacy
St John's Church
Thornhill Mission Church
Magazine fund
Egremont Building Fund
St John's Building Fund
**11b**
**RESTRICTED FUNDS**
Bigrigg Ministry & Housing
**11c**
**ENDOWMENT FUNDS**
Jubilee: Shares
Jubilee: Cash
**Total**|**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2023**
**Income**
**Expenditure**
**Balance**
**31stDec**
**2023**
**£**
**£**
**£**
**£**
**£**
42,799
70,610
-62,616
50,793
146,050
10,587
-9,776
-4,313
142,548
111,310
5,108
116,418
22,259
16,798
-15,703
23,354
4,245
5,837
-5,491
4,591
8,054
40
-330
7,764
94,140
4,108
-2,244
96,004
13,043
1,838
14,881|
|---|---|
||**441,901**
**114,926**
**-96,159**
**-4,313**
**456,354**|
||**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2023**
**Income**
**Expenditure**
**Balance**
**31stDec**
**2023**
**£**
**£**
**£**
**£**
**£**
1,500
6,180
-6,180
1,500|
||**1,500**
**6,180**
**-6,180**
**1,500**|
||**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2023**
**Income**
**Expenditure**
**Balance**
**31stDec**
**2023**
**£**
**£**
**£**
**£**
**£**
34,670
512
35,182
2,750
2,750|
||**37,420**
**512**
**37,932**|
||**480,821**
**121,106**
**-102,346**
**-3,801**
**495,786**|
Page 18
## _Comparative for previous year_
## 10(a) **UNRESTRICTED FUNDS**
|10(a)**UNRESTRICTED FUND**
Egremont Church
Egremont Hall
Egremont Legacy
St John's Church
Thornhill Mission Church
Team Funds
Egremont Building Fund
St John's Building Fund
10(b)**RESTRICTED FUNDS**
Bigrigg Ministry & Housing
10(c)**ENDOWMENT FUNDS**
Jubilee: Shares
Jubilee: Cash|
**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2022**
**Income**
**Expenditure**
**Balance 31st**
**Dec 2022**
**£**
**£**
**£**
**£**
**£**
26,284
67,378
-50,863
42,799
154,351
8,472
-12,459
-4,313
146,050
111,310
111,310
17,502
16,058
-11,301
22,259
4,078
6,719
-6,552
4,245
7,981
73
8,054
92,976
1,165
94,141
11,797
1,246
13,043
**314,969**
**212,421**
**-81,175**
**-4,313**
**441,901**
**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2022**
**Income**
**Expenditure**
**Balance 31st**
**Dec 2022**
**£**
**£**
**£**
**£**
**£**
1,500
6,180
-6,180
1,500
1,500
6,180
-6,180
1,500
**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2022**
**Income**
**Expenditure**
**Balance 31st**
**Dec 2022**
**£**
**£**
**£**
**£**
**£**
39,296
-4,626
34,670
2,750
2,750
42,046
-4,626
37,420
**Total**
358,515
218,601
-87,355
-8,939
480,821|**Transfers,**
**Investment**
**Gains/Losses**
**Balance 1st**
**Jan 2022**
**Income**
**Expenditure**
**Balance 31st**
**Dec 2022**
**£**
**£**
**£**
**£**
**£**
26,284
67,378
-50,863
42,799
154,351
8,472
-12,459
-4,313
146,050
111,310
111,310
17,502
16,058
-11,301
22,259
4,078
6,719
-6,552
4,245
7,981
73
8,054
92,976
1,165
94,141
11,797
1,246
13,043|
|---|---|---|
|||**314,969**
**212,421**
**-81,175**
**-4,313**
**441,901**|
Page 19
## **Appendix: Detailed Income and Expenditure breakdown for the Year to 31[st] December 2023**
**----- Start of picture text -----**
Restricted
General Funds Designated Funds Funds
Income & St Egremont Bigrigg
Endowments St M&M Church Hall John's azine Mag- Thornhill Egremont Legacy Egremont Building Tangible Hall Jubilee St John's Building Housing & TOTAL
from: Church Asset Ministry
Donations &
£ £ £ £ £ £ £ £ £ £ £ £
Legacies
Planned
Giving (Gift- 7826 6407 1892 16125
Aided)
Income Tax -
6662 2117 735 9514
Gift Aid
Planned
Giving (not 2216 320 260 2796
Gift Aided)
Collections
8549 1984 637 11169
(Open Plate)
Special
231 19 250
Collection
Donations (inc 8441 1112 460 502 10515
Gift days)
Millennium
16 5 21
Boxes
Legacies 2000 2000
Flowers 50 50
Total ·
Donations & 33941 1112 13363 4025 52441
Legacies
Charitable
Activities
Fetes,
1093 1296 2389
Bazaars, etc
PCC Fees
Funerals 11558 2088 1044 14690
Weddings 1869 1869
Banns of
102 51 153
Marriage
Total PCC 13529 2139 1044 16712
Fees
Total ·
Charitable 14622 3435 1044 19101
Activities
**----- End of picture text -----**
Page 20
**----- Start of picture text -----**
St Egremont Bigrigg
Other Trading Activities St M&M Church Hall John's azineMag- Thornhill Egremont Legacy Egremont Building Tangible Hall Jubilee St John's Building Housing & TOTAL
Church Asset Ministry
Church Hall
8952 8952
Lettings, Rent
Rent St J
6180 6180
House
Magazine
Sales
Sales 217 217
Bookstall 25 25
Orange
mobile phone
8590 8590
transmitter:
Rent
Orange
mobile phone
13008 13008
transmitter:
Electricity
Total: Orange 21599 21599
mobile phone
transmitter
Services
Rendered
Total · Other
Trading 21816 8976 6180 36972
Activities
Investment 219 469 40 5108 4108 1838 11782
Other
Grants 568 568
Utility
30 30
Compensation
Wayleave
13 13
Payment
200 Club 200 200
Total - Other 13 30 768 811
Total Income
& 70610 10587 16798 40 5837 5108 4108 1838 6180 121106
Endowments
**----- End of picture text -----**
Page 21
**----- Start of picture text -----**
St St Egremont Bigrigg
Expenditure on: M&M Hall John's azineMag- Thornhill Egremont Legacy Egremont Building Tangible Hall Jubilee St John's Building Housing TOTAL
Church Church Asset & Ministry
Raising Funds
Event costs 90 90
Stewardship 91 57 23 171
costs
Total Raising 91 147 23 261
Funds
Charitable
Activities
Grants to
Mission
Relief & Dev.
33 33
Agencies
Home Missions 146 146
Secular Charities 201 136 337
Total Grants to
347 169 516
Mission
Activities
relating directly
to the work of
the church
Ministry Costs
Parish Offering 27240 8653 2724 875 39492
Contributions to
1080 540 180 1800
Team Costs
Total Ministry 28320 9193 2904 875 41292
Costs
Building
Running
Expenses
Utilities
Gas 2635 1550 646 4831
Electricity 13779 1857 1001 214 16850
Water 448 448 36 193 1124
Oil 488 488
Total Utilities 16862 3855 1682 896 23301
Insurance 5761 1294 1858 601 163 9678
Consumables &
Cleaning 156 202 358
materials
Total · Building
Running 22779 5351 3540 1497 163 33330
Expenses
Page 22
**----- End of picture text -----**
**----- Start of picture text -----**
Building St St Mag- Egremont Egremont Egremont Hall St John's Bigrigg
Improvements & Additions Church M&M Hall Church John's azine Thornhill Legacy Building Tangible Jubilee Building & MinistryHousing TOTAL
Asset
Improvements & 14 532 547
Additions
Building Repairs
Exterior repair
30 3500 3530
work
Repairs to
51 80 131
heating system
Total Building 51 110 3500 3661
Repairs
Building
Maintenance
Boiler servicing 162 126 150 438
Electrical work 604 604
General
28 906 86 1019
Maintenance
Fire Prevention 83 377 173 632
Gutter clearing 2244 470 2714
Church grounds 26 175 315 516
Total · Building 741 1445 559 315 2244 620 5923
Maintenance
Total - Building
Repairs & 792 1445 559 425 2244 4120 9584
Maintenance
Depreciation on
4313 4,313
fixed assets
Upkeep of
Services
Altar costs 25 25
Choir costs 1203 1203
Flowers 50 25 75
Total · Upkeep of
1203 75 25 1303
Services
**----- End of picture text -----**
Page 23
**----- Start of picture text -----**
St Egremont Bigrigg
Disbursement of PCC fees St M&M Church Hall John's azineMag- Thornhill Egremont Legacy Egremont Building Tangible Hall Jubilee St John's Building Housing & TOTAL
Church Asset Ministry
Wedding: verger 105 105
Funeral: clergy 1864 399 100 2363
Funeral: travel 490 60 30 580
Funeral: verger 980 210 105 1295
Carlisle Diocese
4819 530 357 5706
Fees
Total ·
Disbursement 8258 1199 592 10049
of PCC fees
Trading Costs
Caretaking & 2966 2966
Cleaning Wages
Grisdale's
Management 1022 1022
Fee
Total · Trading 2966 1022 3988
Costs
Total - Directly
relating to 61351 9776 15099 5443 2244 4313 6180 104406
work of the
Church
Church
Management &
Administration
Printing Statn. & 30 330 360
Postage
Subscriptions
Churches
25 25 25 75
Together
Accountancy 487 487
charges
Total 512 25 25
Subscriptions 562
Catering 17 127 144
Resources costs
for non-fund 97 97
raising events
Gifts &
30 30
Presentations
Miscellaneous 238 39 277
Total · Church
Management & 827 288 330 25 1470
Administration
**----- End of picture text -----**
Page 24
**----- Start of picture text -----**
St Egremont Bigrigg
Disbursement of PCC fees St M&M Church Hall John's azineMag- Thornhill Egremont Legacy Egremont Building Tangible Hall Jubilee St John's Building Housing & TOTAL
Church Asset Ministry
Total - Charitable
62531 9776 15556 330 5468 2244 4313 6180 106391
Activities
Total Expenses 62616 9776 15703 330 5491 2244 4313 6180 106652
Net gains/losses 512 512
on Investments
Net
Income/expendit 7994 812 1095 -290 346 5108 1864 -4313 512 1838 14965
ure
Total funds
42799 20480 22259 8054 4245 111310 94140 125570 37420 13043 1500 480821
brought forward
Total funds
50793 21291 23354 7764 4591 116418 96004 121257 37932 14881 1500 495786
carried forward
**----- End of picture text -----**
Page 25