## **PARISH CHURCH OF ST MARY MAGDALENE CLITHEROE** ## **Annual Vestry Meeting - 22nd April 2024 – 7.00pm in St Mary’s Church** ## **Number of attendees; 25** **Prayers; Judith** opened the meeting with a prayer **Apologies for absence;** Kath Rawlinson, Howard & Janet Blackburn, Diana Wilkins, Hannah Robinson. ## **Minutes of the last Parishioners’ Meeting – 17th April 2023** Proposed as a true record by Barry Lancaster, seconded by Chris Baker and carried. ## **Election of Churchwardens** Nomination received: _Howard Riley –_ proposed by Merle Allen, seconded byHoward Blackburn and duly elected with great thanks. Judith then went on to thank Howard Blackburn for his years as Churchwarden – and especially for his committment throughout the Interregnum. He has now stepped down. ## **Annual Parochial Church Meeting 22nd April 2024** ## **Welcome and introduction** ## **Minutes of last APCM – 17th April 2023** Proposed as a true record by Luke Lowry, seconded by Jo Robinson, and carried. ## **Annual Reports 2023** ## _**Vicar’s Report – Rev Dr. Judith Clark**_ As this APCM covers Church life and business between 1st January 2023 and 31st December 2023, I cannot talk into it very much, given that my installa�on and induc�on wasn't un�l 19th November 2023. S�ll what a six weeks! I moved house, area and started a new job just before Advent. This means that by the end of my second week, on behalf of St Mary Magdalene's alone, I had led the town's Crib Dedica�on Service, CCiP Advent Carol Service and par�cipated in the 'Carols at the Castle' event. All whilst s�ll trying to locate light switches and unpack boxes! However, it was wonderful to be able to meet so many people and make so many connec�ons during my first few weeks, and to celebrate with everyone as Clitheroe prepared for Christmas. Alongside our usual Sunday services, we welcomed Clitheroe Grammar School, Moorland and Pendle Schools for their Carol services. We also held a Church Carol Service, as well as A Na�vity/Chris�ngle service and a Midnight Service on Christmas Eve. Obviously, this is only a frac�on of the events undertaken in those six weeks, given that we are part of a wider benefice of four churches - a somewhat ac�ve start! As many of you know, it was a Christmas of mixed emo�ons for me, as my aunt died suddenly and unexpectedly on Christmas Day. I would like to personally thank all those who have supported me in my grief since then. I would also like to take this opportunity to thank everyone for their warm and kind welcome since I arrived in post. My thanks also go to all those who ensured the con�nua�on of services and ministry throughout the vacancy. I would like to par�cularly acknowledge The Rev'd Catherine Hale-Heighway for the extra help and support she gave St Mary Magdalene's during the vacancy and especially for all the Bap�sms, Weddings and Funerals which she covered alongside others across the benefice. In 2023 at St Mary Magdalene's alone, there were 21 Bap�sms, 9 weddings and 13 Funerals. Here's to 2024! Keith Robinson suggested that King Charles should be prayed for every week in the intercessions along with churches / schools in the ‘Diocesan Cycle of Prayer’. This does happen at the 9.30 service (when the intercessions are composed by a team of readers) - but not at the 8am. ## _**Churchwardens – Howard Blackburn & Howard Riley**_ To say that the year has been a challenge would be somewhat of an understatement. As we continued dealing with the interregnum, along with the work preparing for Rev. Judith’s Installation took a great amount of time, not just for the wardens but for everyone on the PCC. We succeeded in getting clergy cover for all Sunday services, except one 8am communion when HB lead Sunday Morning Prayer. Also, thanks to Patricia Duxbury for the daily morning prayers on You Tube, this is a massive commitment. There have throughout the year been the usual repair and maintenance issues to deal with, servicing of boilers, safety inspections etc. One major problem appeared when a serious ingress of rain directly above the organ keyboard caused an extensive survey of the roof, with several areas were identified as in need of attention. This work has commenced and will continue throughout the summer. During the Interregnum, the PCC made the decision not to pay the full Parish share (as we did not have an incumbent). This was challenged by the Diocese and following a meeting with the Archdeacon and Board of finance a compromise was reached. This meant whilst we paid something towards the shortfall, we were also granted a significant reduction in our Parish Share for 2024. In 2020 the National Church introduced the Safeguarding Dashboard, this was revised in 2023. Each Church in the country is asked to work through the three levels of the Dashboard to implement best practice. We, along with every other church in the country, are continuing to work our way through the Dashboard by implementing the necessary changes, modifications and adaptations.' There are still some issues from the last Quinquennial that still need attention, these are being dealt with and are, we hope not going to cost too much. Improvements, repairs, and redecoration have taken place, most notably to the entrance doors and railings. The church inventory and Terrier is up to date and correct. We would like to thank everyone who has helped over the last year, Katie in the office, Merle as Parish Secretary and all PCC members, and everyone who serve the church. Howard Blackburn resigned as Churchwarden on 2[nd] April 2024. ## _**Worship Report - Howard Blackburn**_ As from the last APCM, with the Interregnum still affecting our ability to provide the full ministry to our parish and beyond, we continued steadfast in our mission to provide the best we could. The availability of Clergy to cover all services proved difficult, especially Friday communion. This service, partly due to low attendance was suspended, however it started again as a monthly service with our Home Communion team officiating, proving a great success. Morning Prayer continued six days a week on You Tube. We are much indebted to our Home Communion team and Patricia Duxbury for their work in these services. For other regular services we continued to receive tremendous support from retired Clergy from the surrounding area. With a special mention for Rev. Catherine for her support for funerals and weddings. Throughout the period we continued to be lead in our worship by David Thornton and the choir for which we are grateful. We continued until the final day of the Interregnum and the organisation of the Induction and welcome for Rev. Judith. Thank you to everyone throughout the St Mary’s family for their work and support. ## _**CCP – Howard Riley**_ CCP has continues to meet each quarter. They continue to promote the monthly prayer theme for use across the fellowships and which St Mary’s has contributed to and published in the parish magazine. A number of us assisted on the setting up and delivery of this year’s Carols at the Castle which attracted over 2000 people. Revd Judith introduced herself to the town at the close of the service and gave the blessing. The CCP Advent Carol Service was held at St Mary’s and was well attended and they have asked if we will host the service for 2024. Part funded by the CCP, St Mary’s hosted the theatrical and musical Gospel outreach event ‘Salt and Light’ performed by the Lamps Theatre Company which attracted over 600 visitors. All comers were invited to a follow up ‘What Do You Think’ discussion evening to explore the validity and meaning of Christ’s miracles. It was noted that all churches involved with CCP (even though their forms of worship are radically different) are committed to the idea of partnership. Howard thanked everyone for supporting the work of CCP. We have continued to support the CCP in several ways; door to door delivery of HOPE magazine to most of the housing estates in the town. CCP continues to support the Ribble Valley Climate Action Network (RVCAN) although St Mary’s contribution has been minimal. CCP has facilitated the establishment of community warm spaces over the winter but St Mary’s was not considered a viable venue but volunteer support was offered. CCP have run holiday club style venues with activities and provision of refreshments over February half term at St James’s, Trinity and the Community Church and are planning to run some sessions over the summer holiday period. This will be published in the newsletter with an invitation for volunteer support. CCP have continued to work with Turret House on Edisford Road offering thematic organised prayer and fellowship sessions at this attractive venue throughout the year. Coming up there will be a CCP Easter service and Walk of Witness at Trinity Methodists plus an Easter play ‘The Seeker’ during Holy Week. The Summer Town BBQ is in the planning and is considering extending one part of arrangements to reach the many young people who routinely frequent the park. CCP will be overseeing Christian Aid week as usual. The organisation is closely linked with the activities of the Gateway Trust which includes the Foodbank and they need more trustees to sit above this valuable local charity and ministry. Please speak to a churchwarden if you feel you wish to get involved. ## _**PCC Secretary’s Report – Merle Allen**_ _The Parochial Church Council (PCC)_ consists of the Vicar, Rev Dr Judith Clark (Chairman), two Churchwardens - Howard Blackburn and Howard Riley (Team Howard), plus ten elected members – Linda Ainsworth, Merle Allen (Deputy Warden and Secretary), Christine Baker, Janet Blackburn, Patricia Duxbury, Keith Jackson, Ken Robison (Treasurer), Susan Robinson, Janet Thornton and Diana Wilkins. The PCC has been represented at Deanery Synod meetings by Colin Scott and Jo Robinson, who also attend PCC meetings. The PCC will have met for formal business, on nine occasions from May 2023 to March 2024, not including the APCM. _The Standing Committee_ – The Vicar, Churchwardens, Treasurer, Special Advisor during the Interregnum – Patricia Duxbury - and Secretary met for business on eleven occasions. Jo Robinson has recently volunteered to replace Patricia on the committee. _The work of the council is supported by nine committees_ – Finance, Building, Vision 2026 / Mission and Ministry Team, Magazine, Children, the (St Mary’s Centre) Hall Management Team, Social committee, and Clitheroe Christians in Partnership. _Other officials;_ Our ‘Vision 2026’ Vision Champion is Linda Ainsworth. Our Associate Champion is Patricia Duxbury. Our Safeguarding Officer is Howard Riley. Our Data Protection Officer is Katie Capstick. Our Archivist is Dorothy Jackson. Our Calligrapher is Stephanie Dugdale. I personally would like to thank all of the above and in fact everyone who is part of one or the other ‘teams’ which contribute in a very vital way to the running of the church. There are several such teams; _Church coffee rota Counting team The flower ladies The cleaning team The sides-men Chalice Bearers / People who deliver home communion Readers People who write and deliver intercessions Key-holders who close the church People on the ‘prayer network’ Holy washers Toddler Group helpers Sound system operators_ There is always room on any / all of the rotas for more volunteers! ## _**Electoral Roll Officer – Keith Robinson**_ Since the last revision there have been twelve people removed from the roll and six added. Number on Electoral Roll for 2024 = 208 For 2025 = 202 Keith expressed his thanks to Katie for her help with compiling the data. He also pointed out that there will be a full revision of the roll in 2025. Judith thanked Keith for his sterling work on keeping the roll up to date. ## _**Treasurer’s Report – Ken Robinson**_ We have experienced a year like no other since 2009, when the last interregnum came to an end. With no vicar for 10 ½ months, our incoming resources fell by nearly £20,000. As reported last year, the PCC decided to reduce our payments of the parish share by the amount identified as paying for local ministry [on the grounds that we were without local ministry]. This allowed our expenditure to stay well below our income for most of the year. The Diocese became aware of the situation in November when we reinstated the full parish share payments at the end of the interregnum. It was pointed out that local ministry is averaged across the Diocese and so is payable whether the Parish is in vacancy or not. At a meeting to discuss how our £36,000 shortfall could be managed and how the Parish could be supported in Rev Judith’s first year, the Diocese offered to reduce the parish share request by £15,000 in 2023 and by £10,000 in 2024. _Income_ The budget figure for income in the calendar year 2023 was set at £93,450. This budgeted amount was exceeded by £1,500. The total amount for our income, including items that had no set budget, was £106,011. We were below budget for planned giving, by 15% compared with the average of the previous three years. However, we were above budget on collections via white envelopes and loose plate, and on tax reclaimed from donations, by £10,000. Due to the enormous efforts by the PCC and congregation to maintain the spiritual life of the church during the interregnum, few resources were available for fund-raising events. No bequests or one-off windfalls occurred this year, compared to £9,000 received in 2022. Overall, therefore, our income was £19.674 down compared with the previous year. _Expenditure_ The budget figure for expenditure was set with the expectation that parish share would be roughly half that requested, but was revised upwards to £128,800. Due to Diocesan support and reclaimed costs of substitute clergy, the actual expenditure against budgeted headings was £98,500, with total actual expenditure of £109,400. Overall, expenditure exceeded income by £3,391. _Assets_ At the end of 2022, our assets in restricted funds amounted to £77,200 and in unrestricted funds £22,500. We did not sell any shares during 2023, and after various fluctuations, the share price finished the year strongly, resulting in our assets increasing in value by over £9,000. We also had £25,200 cash in our Reliance Bank current account. ## _The Future_ We will have another challenging year ahead. Our parish share after Diocesan support is set at £63,414 and our income is likely to fall short of our expenditure by £8,000. However, our mission to bring more people to know Jesus should have the secondary benefit of increasing the number of givers and the amount of giving. I would like to thank all who assist with the financial dealings of the Church, and to everyone in the congregation who have continued giving via envelopes and standing orders and loose plate collections. The pie chart below shows where our income comes from: We have 88 regular giving households who are known by name: 56 pay regular standing orders from their bank, 16 use the pledged envelope system and 16 use the white envelopes. Together with the income tax we can reclaim through Gift-Aid, these 88 households contribute 64% of all the income St Mary’s receives. Our anticipated expenditure next year is £120,000, 64% of which is £76,800 i.e. £73 a month for each regular giver if each could afford an equal share. It is not possible to identify donors using the loose plate collections at services, weddings, baptisms and funerals. Whilst holding fund-raising events generates extra income that is always welcome, what we need to do in the coming months is reflect on how we can increase the number of regular givers, make plans and put them into action. This is why it is so important to regularly and prayerfully review how much we each give to the work of the Church. There has been heavy inflation over the last three years. If you gave £10 a month three years ago, that bought £120-worth of goods in that year. Those goods now cost £150, therefore if you haven’t increased your giving for three years, the extra £30 has to come from somewhere or someone else, or we reduce what we can buy. Food for thought [and prayer]. Ken suggested that we should have a fundraising & stewardship campaign in the not too distant future. Patricia Duxbury added that the need to increase church income should be an item on the agenda for the PCC. ## _Statement Of The Responsibilities Of The Parochial Church Council_ The PCC is responsible for all parish finance, its management and control. These responsibilities include:- Keeping “proper accounting records” which are sufficient to show and explain all the PCC’s transactions and must include a record of all relevant assets and liabilities, Ensuring that the finances of the PCC are under its control and only delegated if the PCC can ensure its wishes will be followed, Preparing annual financial statements and reports which shall be presented to the Annual Parochial Church Meeting in accordance with the requirements of the Church Representation Rules, Arranging for a suitable independent examination of the financial statements. The financial statements and reports for the year ending 31[st] December 2023 have been produced and independently examined by Mr Stephen Higson. They have been approved by the Parochial Church Council and authorised for issue on 19[th] February 2024 and were signed by The Reverend Dr Judith Clark (PCC Chairman) and Kenneth John Robinson (PCC Treasurer) Judith proposed that we should have a ‘fundraising team’ (who would organise events and try to engage the wider community in support of the church) who would report to the PCC. Susan Robinson proposed a vote of thanks to Ken for his work throughout the year. ## _**Vision Champion’s Report – Linda Ainsworth & Patricia Duxbury**_ In 2023-24, the Vision Champion and Assistant Vision Champion: Updated the Mission Action Plan and presented it to the PCC; Renewed the subscription to the Parish Pump Church magazine website, providing text and image resources for use on the magazine and church website; Organized the display of the illuminated ‘Glory to God in the Highest’ sign over the church door at Christmas with Howard Riley’s help; Organized and participated in an expanded team of lockers – up so that the church can be open six days a week; Promoted and facilitated the distribution of the Diocesan devotional booklets for Advent and Lent; Encouraged the congregation to join in "Thy Kingdom Come" between Ascension and Pentecost 2023 by praying for others to come to know Jesus better; Maintained the Alleys Chapel prayer board, praying for those who left prayer requests, moving notes to the book when the board filled up and supplying fresh sticky notes as necessary; The Assistant Vision Champion maintained the church website and the benefice's ‘A Church Near You’ homepage; The Assistant Vision Champion again organized and set up with the Vision Champion and helpers the church garden QR code Easter experience. ## _**Safeguarding Officer – Howard Riley**_ There have not been any reported incidents during the year 2023 – 2024. DBS checks for PCC members, Home Communion Visitors, Tower Captains, Music Director and Toddler Group Leader were all renewed during 2023. All those individuals who are eligible for DBS certification have to undergo the mandatory online Foundation refresher training including the Domestic Violence package to increase our awareness. We have been granted permission from the diocese for some of us to do the training as a group where others are doing it online themselves. Dates of the group sessions are arranged. A key progression is our use of the Parish Safeguarding Dashboard which is an online comprehensive software package that covers every aspect of our safeguarding requirements. We have to identify the specific church activities that we routinely engage with looking at any risk associated with participation by children, young people or vulnerable adults. Matters such as risk assessment, insurance cover and related policy and procedural issues are all involved in populating the dashboard which is monitored from the Diocese. We have identified the following Church Activities to date: PCC members (Church based) Holy Communion Pastoral Visitors ( Home visits) Music director and Choir Master (Church based) Bell Tower Captain & Deputy (Church based) Visiting Bell Ringers (Church based) Toddler Playgroup (St Mary Community Centre based) ## Clitheroe Christians in Partnership (CCP) Events Role profiles have been compiled by the Parish Safeguarding Officer (PSO) to support the CofE Safer Recruitment Strategy and the role risk assessment process. The church safeguarding policy is featured on the St Mary’s website with a revised reporting procedures plan having been ratified at PCC on 18[th] March 2024. Judith thanked Howard for the immense amount of time he has spent on safeguarding issues. Hopefully once all the groundwork has been completed (the diocese is very happy with progress so far) it should just be a case of updating / monitoring the system. ## _**Health & Safety Officer – Howard Riley**_ There have not been any report H&S incidents in the church or churchyard nor any reported ‘near misses’. The existing risk documents have been reviewed by the H&S officer and remain fit for purpose. The documents are available for scrutiny at the west door entrance to the nave. Any issues then please contact a church warden. All the necessary inspections and surveys have been completed apart from the 5 yearly boiler electrical survey. The boiler system was installed in 2017 and arrangements are in progress for the electrical system to be inspected and certificated as soon as possible. There are some leakage and maintenance issues being addressed on the church roof with diocesan approval. The work is being done in stages by a local company and has commenced with the upgrading of lead flashing and pointing in the area above the organ console. The poor state of repair of the pathways and some lighting issues have been repeatedly reported to the Council and Highways Authority with little progress to date. It was noted that should anyone fall on the paths this would be referred to RVBC. Patricia Duxbury wanted to thank Howard on behalf of us all, for the amount of time and effort he has put in on the safeguarding / health and safety requirements laid down for all churches. **Election to Deanery Synod;** Current representatives – Colin Scott, Jo Robinson. Both will retire in 2026. Acceptance was proposed by Howard Riley and seconded by Diana Wilkins. The motion was carried. ## _**Deanery Synod Report – Jo Robinson**_ After a long break, due to Covid, the Deanery Synod met on July 23rd 2023 at St. Bartholomew’s Church in Chipping. The meeting opened with a Eucharistic service led by Bishop Philip. He outlined his aims for Vision 2026 in the Blackburn Diocese which centres on ‘Parish transformation’. The AGM followed led by the newly appointed Area Dean the Rev .Liz McLean. Ruth Haldene (St.James Clitheroe) was appointed as Lay Chair and Alex Dugdale(f) volunteered to be Deanery Secretary. The second meeting of the year was at St. John’s Old School, Hurst Green on October 10th, 2023. Ruth Haldene began chairing the meeting and the focus was on developing young people within the diocese, with examples of youth work being given throughout the areas different churches. Liz McLean reminded us of Bishop Philips three areas of Joy, Justice and Children and Young people. A presentation was made by Ben Green and Sarah Earnshaw, from the Diocese, entitled ’Reaching the Next Generation.’ Ruth Haldene introduced the idea of a Market Place board where any church in the Diocese could advertise events to all members. This will be used at all Deanery Synod meetings. ## **Election of PCC Members** New nominations; _Diana Wilkins; Luke Lowry both were duly elected._ ## **Appointment of Auditor for 2024 / 2025** It was proposed by Patricia, seconded by Jo, that Stephen Higson (Auditor and Accountant) be asked to perform this function in 2024 / 2025. The motion was carried. Our thanks go to Stephen for his help. ## **Signing of Terrier & Inventory** Carried out by team Howard ## _**St Mary’s Toddler Group – Sarah Dent**_ A hard act to follow Helen and the Roden family, who gave up their Sunday afternoons to ensure everything, was set up ready for Monday morning. Helen left Playgroup with a healthy cohort of children and a rota of volunteers who are brilliant and without them Play Group really wouldn’t function. Somehow or other after telling Helen I’d pop down one morning to help out I am now running the group. Early Years has been a big part of my life taking the lead really was a “no brainer” ensuring vital community groups such as St Mary’s continue to thrive. Jo, Dianne and Anne expertly prepare snack we continue to offer a selection of biscuits fruit and a drink for the children and a hot brew for the adults once the children have had theirs. One new addition to the volunteer team is Julie Ascroft. Julie has recently retired from Downham Pre School and has many years of experience of working with the under- fives. Her crafting skills are immense and somehow she manages to come up with amazing ideas for the children to recreate. We continue to use recycled resources and things that have been hidden in the craft cupboard for many years. We started back in September with an under the sea theme basing our activities around the book “Commotion in the ocean”. Allowing the children to use different mediums to recreate Fish Jellyfish etc. Autumn saw the children making hedgehogs using spaghetti and using apples to print with. The seasons and festivals within those seasons continue to give us inspiration for our craft activities. Father Christmas made another appearance this year (Thank You KEN ) the children and families loved their books and seeing Father Christmas. During the session the children have access to the “sit on toys” slide and tunnel. There is always a “baby walker “ or a pram to push and lots of room for the children to get mobile.. One activity, which is always busy, is the play dough table, the children love manipulating the dough using tools to cut slice and squish the dough. Providing opportunities for lots of fine motor skills practise. We also add numbers to the dough or things like pasta bows, twigs, pine, cones etc. Each week there are lots of small world toys , train sets a doll house, cars farm animals, and dinosaurs . Julie and I have made a bit of a start on sorting through some of the resources and going forward we plan to tidy the cupboards and boxes. We continue to have between 15 and 18 families per week with the age range 0 to 4 years. We now have our own Face book page, which is a useful tool to keep everyone up to date with holiday closures and to help promote the group. Going forward I will attempt to link this up to insta gram ! Sue plays an important role every week bringing her guitar and range of songs. It’s my job to keep up with the actions as she plays. These songs and actions play an important role in the development of early communication so we are very lucky to have Sue and her musical talents. Just before song time we do read a story and there are always books during the session for the children and their carer to share. I am keen to get other volunteer storytellers into the session. The group continues to offer a place for children to play and explore safely whilst their parents grandparent or carer get the chance to chat and form new friendships. ## _**Ladies Group – Chris Baker**_ In my first year as Chairman we said goodbye to our Vicar and President Andy. We are now so pleased to welcome our new President Rev’d Dr Judith Clarke, and look forward to working with her and helping her in any way we can. We managed to fill our meetings with either a speaker or some in house quizzes and games. We all thoroughly enjoyed our summer outing to Gibbon Bridge Hotel for a musical afternoon tea, we will look forward to another year of meeting together. Last year we voted to use the choir vestry rather than St Mary’s Centre, this was mainly down to the cost of hiring the room. Since then I have spoken to John Wilkinson and Lesley Haworth about us returning to the centre, I think we all find it difficult setting up the room and putting away in the choir vestry. In the past we paid the centre £400 per year, after negotiation and realising that we were overcharged I have now negotiated this down to £244 for meetings and £40 for the Christmas Fayre. We have more storage in the centre and also it makes it easier using kitchen facilities. I propose that we give money to the Church this year for the use of the choir vestry and to help towards the utility bills, and the sum I suggest is £250 to £300. I must give thanks to Jenny Hunter and Janet Blackburn for helping me to organise speakers. Also I need to thank Margaret Hogg for acting as Treasurer, Margaret does not want to continue with this and unfortunately I cannot do both the treasurer and chairman’s tasks. I think therefore that it would be best for me to do the task which I am better suited to and take over the treasurers role, therefore we will be looking for a new chairperson. Whoever takes over I will give them my utmost support, I have already set in motion the speakers for 2024. ## _**Magazine Report – Linda Ainsworth**_ The Parish Magazine for the church of St Mary Magdalene aims to provide information, seasonal resources, articles and material for reflection to build up our common life, and to reach out to those in the local community, that they may see in it something of the Lord’s glory reflected, and desire to know more of Him. It has a print run of 200 copies: 159 subscribers or complementary copies, 9 copies (3 each) for the other benefice churches, 20 copies for sale in church and a few to give away to newcomers. Tribute must be paid this year to Patricia Duxbury, who has been invaluable in her meticulous organization of the magazine’s distribution, the management of subscriber records, collection of subscriptions, printing, folding and stapling during the Parish Administrator’s absence and not least for her tireless encouragement to subscribers to remember to pick up their magazines in Church. She is now relinquishing this role: we offer her our grateful thanks, and the loss of her contribution will be felt by us all. Her decision also means that we are seeking someone or some people to take over this task. More information about this is in this month’s edition of the magazine, and if you are able to help, please let me know. The magazine continues to generate income from advertising, and is self-financing, even with the inclusion of the coloured cover pages. Advertising costs remain at £40 for a one-sixth page and £80 for a half-page advertisement for 10 insertions. The cost of a ten-copy magazine subscription remains at £5.00, although some subscribers now voluntarily pay more, and annual postal subscriptions are available for £15. If no-one can be found to distribute the magazine, the minimum cover price, which has remained very low, so that the magazine can be a tool of mission available to the widest audience, may have to increase. A growing number of new contributors have again submitted articles this year, and writing on any subject is always welcome, especially when accompanied by photographs: special thanks are due to Eva Kahan for her photography of productions and events last year. Contributors are asked to submit articles as Word files rather than PDFs and any accompanying pictures as separate files not integrated into the text. Those without word processing facilities may submit articles in longhand to the Parish Office. Especial thanks go also to the Parish Administrator Katie, who has taken over the invoicing of advertisers and also collected subscriptions in the Parish Office. Shaun Smith continues his invaluable work of proofreading the magazine from Devon, and thanks also go to everyone for all their contributions, encouragement and efforts on the publication’s behalf. ## **Dates for Your Diary PCC meeting – 9.30am 0n Monday 20[th] May 2025 in the Choir Vestry** ## **AOB** ## _**Muriel Ashcroft**_ Muriel has stepped down from her role with the pastoral care team. She has spent many years bringing comfort / communion to housebound parishioners. Our thanks and appreciation go to her. The meeting closed at 7.45pm with The Grace. ## **Next APCM – Date to be arranged - April 2025** PCC of St. Mary Magdalene Parish Church, Clitheroe End of Year Financial Statements Year Ending 31st December 2023 Page I ¥jrr}..JJ i- ',:% 74diiifjJfjfJ PCC of St Mary Magdalene, Clltheroe End Of Year Financial Statements Year Endin8 31" December 2023 Statement OfThe R $lbllltles Of The Parochial Church Councll The PCC is responsible for all parish finance, its management and control. These responsibilities include:_ al Keeping"proper accountin8 records" which are sufficient to Show and explain all the PCC'S transactions and must Include a record of all relevant assets and liabilities, bl Ensurin8 that the finances of the PCC are under its control and only dele8ated if the PCC can ensure its wishes will be followed, cl Preparing annual financial statements and reports which shall be presented to the Annual Parochial Church Meeting in accordance with the requirements of the Church Representation Rules. dl Arranging for a sultable independent examination of the financial 5t3tements, The financial statements and reports forthe year ending 31st December 2023 have been produced and independently examined. They have been approved by the Parochial Church Council and authorised for i55ue on Date..... loi* The Reverend Dr Judith Clark (Chairman) Kenneth John Robinson (Treasurer) '_), liil.'-i J I1￿J1￿r}IJt.eA v)r'V f J '¢n l 11, ,i.ri %. rll Tr in9.';: ,yAIl' I-91*￿-*I' * ylnri,Iiilli .411..1￿, Parochlal Church Council of St. Ma Ma dalene Clltheroe Inde ent Examlnerfs Re for Ihe Year Endl 31" December 2023 This report on the financial statements of the PCC for the year ending 31" December 2023 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 I'the Re8ulation5"1 and s14S of the Charities Act 20111"the Act"). Re5 Ibllltles of the Parochl I Church Councll and Examlner As members of the PCC, you are responsible for the preparation of the financial statements.. you consider that the audit requirement of the Regulations and $144121 of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations. e Inde nde Examlnerfs re My examination was carried out in accordance with the General Directions given by the Charity Commission and to be ft)und in the Church Guidance 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It a150 includes considering any unusual items or disclosures to the finantial statements and seekin8 explanations from you a5 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. In connection with myexamination, no matter has come to my attention.'_ which give5 me reasonable cause to believe that in any material respett the requirements: To keep accounting records in accordance with s130 of the Act, and b. To prepare financial Statements which accord wlth the accounting records and comply with the requirement5 Of the Act and the Regulations 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. Date..... 201 stephen Higson nJiV:lJ .'&iil., V.: Ihifi *rfl yl Yitsvi,,, . lslll*TI¥' PCC of St Mary Magdalene, Clitheroe st Year Ending 31 December 2023 I have examined the books, invoices and accounts of the Church and have obtained all the explanations which I have required. I hereby certify that the attached Receipts and Payments Accounts are in accordance with the books, vouchers and accounts produced to me for audit, and in my opinion present a true and correct view of the activities of the Church for the year ending 31st December 2023. Signature....... Qualif ication.. Address 2.. clo;.£..ffjo.qk... Ad£Qu" ci ,Nofo, 7 ITNJ .Jilsll))' ? firiE ifilll 1'.Ini ,i.)riiJ 1i.iij v'tij .)-. IIL J16 ljl-trU[. ILI'I .rl.yll 14. Jijij. fj J'r,L.. '* Jil.1 io. .Lis 1,4fJiii'_ Illt.Il'l:- l! -911 I.tL-,n.41 '.41l-1 ¥ We have eXperIen￿d a year like no other since 2009, when the last interregnum came to an end. With no vicar for 10 ½ months, our incoming resources fell by nearly £20,000. As reported last year. the PCC decided to reduce our payments ofthe parish share by the amount identified as paying for local ministry lon the grounds that we were wrthout local ministry]. This allowed our expenditure to stay well below our income for most of the year. The Diocese became aware of the situation in November when we reinstated the full parish share payments at the end of the interregnum. It was pointed out that local ministry is averaged across the Diocese and so is payable whether the Parish is in vacancy or not. At a meeting to discuss how our £36,000 shortfall could be managed and how the Parish could be supported in Rev Judith's first year, the Diocese offered to reduce the parish share request by £15,000 in 2023 and by £10,000 in 2024. Income The budget figure for income in the calendar year 2023 was set at £93,450. This budgeted amount was exceeded by £1,500. The total amount for our income, including items thal had no set budget, was £106.011. We were below budget for planned giving, by 15% compared with the average of the previous three years. However, we were above budget on collection5 via white envelopes and loose plate, and on tax reclaimed from donations, by £10,000. Due to the enomous efforts by the PCC and congregation to maintain the spiritual lifè of the church during the interregnum, few resources were available for fund-raising events. No bequests or one-off windfall8 occurrèd this year, compared to £9,000 received in 2022. Overall, therefore, our income was £19.674 down compared wrth the previous year. ndtture The budget figure for expendilure was set with the expectation that parish share would be raughly half that requested, but was revised upwards to £128,800. Due to Diocesan support and reclaimed costs of substitute clergy, the actual expenditure against budgeted headings was £98,500. with tolal actual expenditure of £109,400. Overall, expenditure exceeded income by £3,391. Assets At the end of 2022, our assets in restricted funds amounted lo £77,200 and in unrestricted funds £22.500. We did not sell any shares during 2023, and after various fluctuations, the share price finished the year strongly, resulting in our assets in¢￿asIng in value by ov8r £9,000. We also had £25.200 cash in our Reliance Bank current account. The Future We will have another challenging year ahead. Our parish share afler DI0￿San support is set at £63,414 and our income is likely to fall short of our expenditure by £8,000. However, our mission to bring more pèople to know Jesus should have the se¢ondary benefit of increasing the number of givers and the amounl of giving. I would like to thank all who assist with the financial dealings of the Church, and to everyone in thè congregation who have continued giving via envelopes and standing orders and loose plate collections. Ken Roblnson- Hon. Treasurer IJO. I L,-,U** IJVF f•.Yio4fFI F)r':vlP .LIch lirjl... Jlil fr. r ff.: i'L-.r' If). If.É- 161.-.) T lji'i.. O. 1¢. AEI ijts'i ￿￿1 ljiiil r% :f- J è StP•laryMagdaleneClitheroe - 1139479 Balance Sheet detailed Asat 3111212023 Asat 3111212022 Fixed as•ets 6435. General PufPOSO fund 60Q3S CB3020561 20,323 18,576 6440.. General Pufpose Funij 6001F 6445. Sunday School Fund 6002S 6450. Organ Malnlenance Fund 6005$ CB3020562 9.347 7,250 6455 Varfey Income Account 6(thS CB3Q20563 11,397 10,417 6460.. Varl&y Beoue&i 6001S CB3020560 63.676 58,201 Total Flx•d as8& 104.744 94,443 Current aB$ets 6503.. Reliance Bank Cuirenl Account 25.194 33,458 4,001 651g'. CGLA General Purpose lund 6W1D 6520." LCLA Organ Repair Fund 6004D 6530." CCLA Speak Bequgst 6(XJ3D 6540". CCLA Varley Income Account 6m7D 65S0 CCLA Sl Mary's JuniorChoir6￿SD 6560 CLLA spi￿ Fund 60￿D 6590 Cash in hand 331 278 Z05." AccA)un15 Receivable 2,501 1,425 Total Curr¢ntassets 32.017 39,162 Liabhlities 6699 Agency colledions Z04". Accounls Pgy&ble 975 1.620 1,848 4.330 Totsl LlablllUes 2,823 S,9eo 14et As8&t8uvplts8 (d￿4cl¢l 133,948 127.644 Re￿rVeS Excess I Ideficitl to 08te 201. Starting balances 02.. Other gainpjllossesl 13 9981 127,644 125,9381 169.fi72 10,301 116,0901 Total Reserves 133,948 127,844 Thore mèy be mrnordiscrepaiieiex 111 the totals if thep¢n¢e8re nol beinq shown 19 January 2024 Page 1 3111212023 3111212022 Rèpresèntèd by Funds Unrestdctéd 34.294 4.618 21,359 73.670 36,757 3,533 19,154 68,201 Designated Rest￿Cled Endtrwmenl Total 133.948 127,644 Th6r• rnay b• rnlnordlA¢r•p•ftclM lft lh• tsf*i* Mth•p•ne• •rn notb•lng•hown 19 January 2024 P8oe 2 StMaryMagdaleneClitheroe- 1139479 Analy•i8 of incom• and 8xp•nditur• Selected period: 01 January 2023 to 31 December 2023 Totsl Unrmlrtctsd O•signbt•d Reslri¢lBd Th16 y¢8r L••t y•ar Incoming resources lrt¢omlng r&sourt&s from g•n•r&t￿ funds 0101 Ple¢lged Gfft Aid- Bank 0110- Pl8dged Gift Aid- Envelopes 0201 - White Envelopp5 0301 Loose plate collections 0401 Regular gift days 0410- Collections fiorn Church wall sal& 0420- Well Court Communion 33.199 33,199 37,079 6,667 9.067 6,667 g,067 5,787 376 376 512 4W 400 394 0430 . Sum Up Donations 0501 One-oft Gfft gNts 0510- Gifts of Quoted 8ecuriti&s 0520- Special Donallons 0530. WBbsile Donations 0540- Redevelopment Donabons 055Q- Don8lions from appeals G560- Small Donalions 0601- Tax recoverable on Gift Aid 236 350 236 350 248 80 495 349 495 349 3,902 2,380 2.356 18.429 2,356 18,429 1,900 14,468 3,000 0701 Lè9acigs and Baouests 0801 Recurrin9 9rgnts 08A1 Non-recurring one-off gTanlS 1360- FRO￿r DonatlDns 0901 Olher hjnds genersled.. events 0902- Organ R6Cltal Recewls 1210 Calering 1220- Fair Trad8 Slall 1240- Hiré of Churc￿, Rooms 1250- ma9￿1￿8 iTrcome- adVert￿Ing 1260- Pansh magaziTre sale5 1001 - CCLA Investment Incorne 1,625 135 3,156 1,379 95 353 95 353 1,295 320 779 3,016 1,295 320 779 3,016 6.000 420 888 3,286 1015- Shori Term Deposits Inleiest Retained 1020- B3nk and building society Interest 1030- Rent from lands or buikjings Ineomlng ￿SoUrCeS from gèn•rat•d funds Totals 89.091 89,080 108,777 Incoming Trsources from charitsble activities 1101 PCC Fees forweddin9s and 4.122 18 4,140 3,210 1102- Assigned Fees fDf wgdding¥ and 99 1103- Clergy Tro¥?1 lo Funerals and Weddin9S 1230- Pansh Hall Reimbuf$ements 129 129 254 4,683 4,683 6,D49 Incoming resources from charitablè aetivitiés Totals 9,033 9.051 9,513 There m&ybo mlnot dlscrwncies In Ihe toials If th•pence are JlOtbeFn9 shown 19 January 2024 Pagt 1 Total Unre8tr4ctod DeslofiAt•d R•$trict•d Evdcwment Thl•yBAr Llgtytar Other ineomlng r•soure¢s 1110- Fees lor Bell iingeis al weddings 1270- Sam 8nd LwJht 1280- Sunday School and Education 1290- Organ M8inlenance receipts 1310- Insvranre Glgim5 1320. Suiplu¥- sales of fixed 8s8ets 1330- Piinling Services 1350- VAT Refunds rèce1V8d 1370- Livè Strèaming of Services 1400- Organist & Vergei Fees for wèddings & fu 1410- St L8onaTds RelmbuF5ernen 1420 Chalbuln Church Reimbursemèn15 1.400 t.1g6 1.400 1,196 32 254 254 296 913 3.624 3,624 3.760 143 129 143 129 428 23 1430- Sl Pauls Reimbursements 1500- Qiher Sundry Incomo 827 447 otherineoming resources Totsls 7.879 7.879 7.394 Incoming resourees Grand totals 1LI3.Q03 106,011 125.685 R8sourco8 used Cost olg•noraiing funds 2501 Ma9a2ine expenses 2510- Faif Trade Stall costs 1710- C0515 of applying for grBnts 1730- Costs of fele5 & other events 1735- Organ Recital costs 1740- Inv8slrn8nl mana9emeTrl wst8 745 745 694 191 770 Cost of g8n8rating funds Total 1,439 1.430 1.763 Charilable actlvltles 1g10- Parish Share 51,t89 S1.189 811 400 68,179 1920- Clergy Assigned Fees 2101 Vicars kxpenses 2106- Support st8ff Expen88S 2120- Vicaragt Courtcil tax 21JO- Vitarage other house Èxpense 2140 VIc8r8ge Water Rates 2150- Ollice Phone 2151 Vicarage Broadband & Lan¢llne Phone 2152- Church Inteméi, Websrte. Zoom elc 2170- Sunday School and Educat￿n 2175- Paym8nt$ lo Bell Ringer& foi Weddings 2180. Organists Honor3num ONLY 2190- Choii Fees and Expenses 2200- 5811 and Light 2301 Church runnin9- insuran 2320 Organ I piano tuning 2330- Chuich mginlen8nc¢ & rep8lr5 2331 C1È2lling 2335 auinquennial Survey 2340- Altar and GeD9ral 2350- Church Opening Group Exptrnses 41X) 55 1,605 55 15351 1,022 77 3,871 1,022 77 478 1.830 723 723 1,035 1,035 1,40CI 1,400 4,000 616 1,075 8,144 32 2,462 ?e 4.DOO 616 1.075 6.144 912 2,462 260 4.OOD 155 5.640 880 5,900 1.777 1,777 1,626 TheTr may be mlnordlscropancles In thp lolals Ilth&penco •re nol b•lnq shown 19 JAnUary 2024 P8g8 2 Total Unrestrtclqd D•&lgn• A••￿¢￿0 EnOowrn•nt Thls yg•r L&•t year 2360- Printing 3nd Slalionery 2370- P¥ymenl to Organigbverger lun&rollw8ddi 2401 Church iunning- e￿ctriC 2410- Church iunnin9- gos 2420- Church Funnin9- wal8r 2520- Caleiing cosls 2590- Palish Hall Rechargeable costs 2650- Church Eouipmenl for Church 2701 Church maioi ￿p81rS- structure 2710- Church maioi repHit5- 1.246 3.195 1,246 3.195 1,920 3,050 2.762 7.423 2.762 7.423 1,773 6.573 1,253 35 10 4.683 1.551 4.683 l.S51 6,049 25,974 2715- Churchy8rdlgarden mainlaininee 2720- Church inteiior and exter¥)r orating 1801 Glving lo missionary societies 18JO- Giving- relief and developrnent agencies 245 245 282 282 554 33 554 33 1850- Gwnl$ 749 749 ChaHtablo activities Totals 96,128 88L¥ 97,008 141.635 Govgrnanfjp costs 2601 Governance cu5ts ex8mln8lionI8udit fee 71 Governance costs Totsls Support Costs 2001 A55i$tAnl staff costs 2050. Salary tsf pgnsh administrator 2741 Finance System LI￿n* I M8intén8nce 1,248 7,346 1,248 7.346 5,721 Support Costs Tot818 8.594 8.594 5,721 Otherresourc•s us8d 2380. Other Sundry PayrnEnts 2390- Wirte Off 2560- Sl Pauls Low Mooi Rechargeabl8 costs 2570- Do%vnham St Leonaids Rechargeable Costs 2580- ChAibuin Chrtsl Church Recharge8ble Cost 2740- Bank Charges 340 43 589 340 43 569 513 827 138 423 158 155 f70 Otherresourc•s used Totals 1,792 1.792 2,433 Resources used Grand total 109,129 88D 110.009 151,622 There maybe mlnor dlscrepancles in the totsls If fhopence ér•not belng slJowN 19 January 2024 F29È 3 SIMaryMagdalgngClitheroe - 1139479 Statement of Assets ond Liabilities (by code} As at.. 31 Docemb8r 2023 Cla88 and nomlnal code Ggneral Doslgnatthj Rostrlctsd Endowmgnt Totsi La$t year Flxed a888ts- Inveslmonts 435.. General Purpose fund 6OD3S Ca3020561 19,238 1,085 20,323 18,576 6440.. G8neral Purpose Fund 6001F 11.7051 1.705 6445.. Sunday Sthool Fund 6002S (2.2701 2,270 6450. Organ Maintenance Fund 6005$ CB3020562 115.2681 1.061 23.554 9,347 7,250 6455 Varley Inr￿me Account 6006S C83020S63 110.6971 206 21.888 11,397 10.417 6460. Varley Bequest 6001S CB3020560 110,0001 73,676 63,676 58,201 Total 120.7011 4.057 4T.712 73,676 104,744 94,443 urrent tssets- Cash at bank and In hand 6501 . Bank current 3c£ounl Yothshire Bank 5.107 1,132 16,2391 6503 Reliance Bank Current A¢¢ounl 43.441 11001 118.1471 25,194 33,458 6590 Cash in hand Y2 100 331 278 Totsl 49.091 1.132 124,6981 25.525 33,736 Current 8s80ts- D&btors I￿ .. Accounts Raceivab 5,091 12,5901 2.501 1,425 Totsl 5.091 12.5901 2.501 1,425 Curr8nt aBBets- Invustments 6510 ' CCLA G8n8r81 Purpose fund 6001 D 5,062 11,0611 4,001 4,001 6520.. CCLA Orggn Repair Fund 6CN)4D 17 6530 .. CCLA Speak Bequest 6003D 1831 167 6540". CcLAvar￿Y Inceme A(￿U￿t 6007D 12.0181 2.018 6550." CCLA St Marf8 Junior Cholr 6005D 13201 320 6560." CCLA Spire Fund 6006D Totsl 2,656 1.916 4.001 4,001 Llabllltl86- Agency accounts 19 January 2024 Page 1 Clas8 and nomlnal code General Deylgnated Restrlctod Endowment Total Last year 6699 Agency collections 975 975 1.630 Total 975 975 1,630 Llabllltles- CredIto￿.. kniounts falllng due In onè ytrar 204 ." AKounts Payable 1.842 1.848 4,330 Total 1,842 1,848 4,330 Net totsl aÈse 34,294 4.618 21.359 73.676 133.948 127644 R¢prosontod by Unrestricl8d- Gèneral 34.?94 34.294 36,757 Designaiad Generall D Designated Genera11F 2,463 2,463 1,378 2,155 2,155 2,155 Resliicted Junchoir Restricted Organmain 2,953 2,953 1.735 Reslrlct&d- Oroanrep RgstriLl8d - Spe8kB3D 1841 1841 1841 Re5trKted- Sund8yScho 14,7071 14,7071 14,7071 Restrithetl- Varley16S 21,377 21.377 20.397 R8Stricted- VArley17D 2,145 2,145 2,145 Reslilcted- None 13071 13071 Endowment- V#ileyAcc 73,676 73,676 S8,201 Total 34,294 4.618 21.359 73.676 133,948 127.644 19 Janu¥ry 2024 Pag8 2 PRINCIPAL ACCOUNTING POLICIES The financial slalemenls have been prepared under the historical cost convention with items recognised al cost or transaction value unless otherwise slated in the relevant nolel51 lo these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice" Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 3nd the Charities Act 2011 The trust conslilules a public benefit enlily as delined by FRS 102. Funds Unreslricled funds represent the funds of the PCC which are not subiecl to any restrictions regarding their use and are available for application on the general purpose of the PCC. Designated funds are funds which the PCC decides lo sel aside for a particular purpose The PCC may. al a future dale, decide lo rescind that decision and use the money for a different purpose. Restricted funds are funds subject to specific conditions imposed by the donor or by specific terms of a trust deed or other legal measure. Endowment funds represent money which has been given with an Instruction by the donor that only the Income gained from the money can be spent. 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 which owe their main affiliation to another body nor those which are informal gatherings af Church members Inco Resources Voluntary Income and cgpltal soiirces Collections are recognised when received by or on behalf of the PCC Planned giving receivable under covenant Is recognised only when received. Income lax recoverable on covenants or gift aid donations is recognised when the Income Is recognised. Grarits and legacies lo the PCC are accounled for as soon as the PCC Is nolified of Ils legal entitlement and the amount due Activities for generating funds Income from activities for generating funds is recognised on an accruals basis Ir?come Ir()ni inveslments Dividends and Interest are accounted for when receivab5e. Tax recoverable on such income Is recognised in the same accounting year. liicoming resources from charilable 8clivilies Income from charitable activities Is recognised on an accruals basss. liicoming resources from charitable activities Income from charitable activities Is recognised on an accruals ba51S. Other incominq resources Other incomin9 resources are recognised on an accruals basis. Gains and losses on investments Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of Investments al 31 December Resources Ex nded Unless otherwise slated, resources expended are accounted for on an accruals basis. Costs of generalif)g funds Costs of generating funds are those Incurred In fund-raising, publicity and public relations Grants Grants 2nd donations are accounted for when paid over or when awarded, if that award creates a binding obligation on Ihe PCC. Aclivili8s direclly rel8lin9 to the Work of th& Church Activities directly relating lo the work of the Church include both direct expenditure and allocated support costs. The diocesan quota or parish share Is accounted for when payable. Any quota unpaid 3131 December Is provided for in these accounts as an operational (though not a legall liability and Is shown as a creditor in the Balance Sheet. Governance Governance costs are those costs relating lo the strategic management of the PCC. This includes the costs of examination or avdil of the financial slalemenls Support costs Support costs represent the Costs of managing and administering the PCC. Assetg and Liabilities Corisecrale(J land and building and moveable church lurnishing5 No valuation of the Church and associated land and buildings has been Included In these financia5 statements due to the cost of providing that valuation not deemed lo be In the best interests of the PCC. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or Improvement, is written off as expenditure In the Slalemenl of Financial Aclivilie5 and separately disclosed. Other fixtures ffftin Equipment Is depreciated on a straight line basis over four years. s and other ui ment Investments are shown at market value al 31 Decembef Realised and unreali5ed gains and losses are recognised in the Statement of Financial Aclivilies. Current assets Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncolleclable. PCC of St. Mary Magdalene Parish Church, Clitheroe End of Year Financial Statements Year Ending 31st December 2023 Page I ¥jrr}..JJ i- ',:% 74diiifjJfjfJ PCC of St Mary Magdalene, Clltheroe End Of Year Financial Statements Year Endin8 31" December 2023 Statement OfThe R $lbllltles Of The Parochial Church Councll The PCC is responsible for all parish finance, its management and control. These responsibilities include:_ al Keeping"proper accountin8 records" which are sufficient to Show and explain all the PCC'S transactions and must Include a record of all relevant assets and liabilities, bl Ensurin8 that the finances of the PCC are under its control and only dele8ated if the PCC can ensure its wishes will be followed, cl Preparing annual financial statements and reports which shall be presented to the Annual Parochial Church Meeting in accordance with the requirements of the Church Representation Rules. dl Arranging for a sultable independent examination of the financial 5t3tements, The financial statements and reports forthe year ending 31st December 2023 have been produced and independently examined. They have been approved by the Parochial Church Council and authorised for i55ue on Date..... loi* The Reverend Dr Judith Clark (Chairman) Kenneth John Robinson (Treasurer) '_), liil.'-i J I1￿J1￿r}IJt.eA v)r'V f J '¢n l 11, ,i.ri %. rll Tr in9.';: ,yAIl' I-91*￿-*I' * ylnri,Iiilli .411..1￿, Parochlal Church Council of St. Ma Ma dalene Clltheroe Inde ent Examlnerfs Re for Ihe Year Endl 31" December 2023 This report on the financial statements of the PCC for the year ending 31" December 2023 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 I'the Re8ulation5"1 and s14S of the Charities Act 20111"the Act"). Re5 Ibllltles of the Parochl I Church Councll and Examlner As members of the PCC, you are responsible for the preparation of the financial statements.. you consider that the audit requirement of the Regulations and $144121 of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations. e Inde nde Examlnerfs re My examination was carried out in accordance with the General Directions given by the Charity Commission and to be ft)und in the Church Guidance 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It a150 includes considering any unusual items or disclosures to the finantial statements and seekin8 explanations from you a5 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. In connection with myexamination, no matter has come to my attention.'_ which give5 me reasonable cause to believe that in any material respett the requirements: To keep accounting records in accordance with s130 of the Act, and b. To prepare financial Statements which accord wlth the accounting records and comply with the requirement5 Of the Act and the Regulations 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. Date..... 201 stephen Higson nJiV:lJ .'&iil., V.: Ihifi *rfl yl Yitsvi,,, . lslll*TI¥' PCC of St Mary Magdalene, Clitheroe st Year Ending 31 December 2023 I have examined the books, invoices and accounts of the Church and have obtained all the explanations which I have required. I hereby certify that the attached Receipts and Payments Accounts are in accordance with the books, vouchers and accounts produced to me for audit, and in my opinion present a true and correct view of the activities of the Church for the year ending 31st December 2023. Signature....... Qualif ication.. Address 2.. clo;.£..ffjo.qk... Ad£Qu" ci ,Nofo, 7 ITNJ .Jilsll))' ? firiE ifilll 1'.Ini ,i.)riiJ 1i.iij v'tij .)-. IIL J16 ljl-trU[. ILI'I .rl.yll 14. Jijij. fj J'r,L.. '* Jil.1 io. .Lis 1,4fJiii'_ Illt.Il'l:- l! -911 I.tL-,n.41 '.41l-1 ¥ We have eXperIen￿d a year like no other since 2009, when the last interregnum came to an end. With no vicar for 10 ½ months, our incoming resources fell by nearly £20,000. As reported last year. the PCC decided to reduce our payments ofthe parish share by the amount identified as paying for local ministry lon the grounds that we were wrthout local ministry]. This allowed our expenditure to stay well below our income for most of the year. The Diocese became aware of the situation in November when we reinstated the full parish share payments at the end of the interregnum. It was pointed out that local ministry is averaged across the Diocese and so is payable whether the Parish is in vacancy or not. At a meeting to discuss how our £36,000 shortfall could be managed and how the Parish could be supported in Rev Judith's first year, the Diocese offered to reduce the parish share request by £15,000 in 2023 and by £10,000 in 2024. Income The budget figure for income in the calendar year 2023 was set at £93,450. This budgeted amount was exceeded by £1,500. The total amount for our income, including items thal had no set budget, was £106.011. We were below budget for planned giving, by 15% compared with the average of the previous three years. However, we were above budget on collection5 via white envelopes and loose plate, and on tax reclaimed from donations, by £10,000. Due to the enomous efforts by the PCC and congregation to maintain the spiritual lifè of the church during the interregnum, few resources were available for fund-raising events. No bequests or one-off windfall8 occurrèd this year, compared to £9,000 received in 2022. Overall, therefore, our income was £19.674 down compared wrth the previous year. ndtture The budget figure for expendilure was set with the expectation that parish share would be raughly half that requested, but was revised upwards to £128,800. Due to Diocesan support and reclaimed costs of substitute clergy, the actual expenditure against budgeted headings was £98,500. with tolal actual expenditure of £109,400. Overall, expenditure exceeded income by £3,391. Assets At the end of 2022, our assets in restricted funds amounted lo £77,200 and in unrestricted funds £22.500. We did not sell any shares during 2023, and after various fluctuations, the share price finished the year strongly, resulting in our assets in¢￿asIng in value by ov8r £9,000. We also had £25.200 cash in our Reliance Bank current account. The Future We will have another challenging year ahead. Our parish share afler DI0￿San support is set at £63,414 and our income is likely to fall short of our expenditure by £8,000. However, our mission to bring more pèople to know Jesus should have the se¢ondary benefit of increasing the number of givers and the amounl of giving. I would like to thank all who assist with the financial dealings of the Church, and to everyone in thè congregation who have continued giving via envelopes and standing orders and loose plate collections. Ken Roblnson- Hon. Treasurer IJO. I L,-,U** IJVF f•.Yio4fFI F)r':vlP .LIch lirjl... Jlil fr. r ff.: i'L-.r' If). If.É- 161.-.) T lji'i.. O. 1¢. AEI ijts'i ￿￿1 ljiiil r% :f- J è StP•laryMagdaleneClitheroe - 1139479 Balance Sheet detailed Asat 3111212023 Asat 3111212022 Fixed as•ets 6435. General PufPOSO fund 60Q3S CB3020561 20,323 18,576 6440.. General Pufpose Funij 6001F 6445. Sunday School Fund 6002S 6450. Organ Malnlenance Fund 6005$ CB3020562 9.347 7,250 6455 Varfey Income Account 6(thS CB3Q20563 11,397 10,417 6460.. Varl&y Beoue&i 6001S CB3020560 63.676 58,201 Total Flx•d as8& 104.744 94,443 Current aB$ets 6503.. Reliance Bank Cuirenl Account 25.194 33,458 4,001 651g'. CGLA General Purpose lund 6W1D 6520." LCLA Organ Repair Fund 6004D 6530." CCLA Speak Bequgst 6(XJ3D 6540". CCLA Varley Income Account 6m7D 65S0 CCLA Sl Mary's JuniorChoir6￿SD 6560 CLLA spi￿ Fund 60￿D 6590 Cash in hand 331 278 Z05." AccA)un15 Receivable 2,501 1,425 Total Curr¢ntassets 32.017 39,162 Liabhlities 6699 Agency colledions Z04". Accounls Pgy&ble 975 1.620 1,848 4.330 Totsl LlablllUes 2,823 S,9eo 14et As8&t8uvplts8 (d￿4cl¢l 133,948 127.644 Re￿rVeS Excess I Ideficitl to 08te 201. Starting balances 02.. Other gainpjllossesl 13 9981 127,644 125,9381 169.fi72 10,301 116,0901 Total Reserves 133,948 127,844 Thore mèy be mrnordiscrepaiieiex 111 the totals if thep¢n¢e8re nol beinq shown 19 January 2024 Page 1 3111212023 3111212022 Rèpresèntèd by Funds Unrestdctéd 34.294 4.618 21,359 73.670 36,757 3,533 19,154 68,201 Designated Rest￿Cled Endtrwmenl Total 133.948 127,644 Th6r• rnay b• rnlnordlA¢r•p•ftclM lft lh• tsf*i* Mth•p•ne• •rn notb•lng•hown 19 January 2024 P8oe 2 StMaryMagdaleneClitheroe- 1139479 Analy•i8 of incom• and 8xp•nditur• Selected period: 01 January 2023 to 31 December 2023 Totsl Unrmlrtctsd O•signbt•d Reslri¢lBd Th16 y¢8r L••t y•ar Incoming resources lrt¢omlng r&sourt&s from g•n•r&t￿ funds 0101 Ple¢lged Gfft Aid- Bank 0110- Pl8dged Gift Aid- Envelopes 0201 - White Envelopp5 0301 Loose plate collections 0401 Regular gift days 0410- Collections fiorn Church wall sal& 0420- Well Court Communion 33.199 33,199 37,079 6,667 9.067 6,667 g,067 5,787 376 376 512 4W 400 394 0430 . Sum Up Donations 0501 One-oft Gfft gNts 0510- Gifts of Quoted 8ecuriti&s 0520- Special Donallons 0530. WBbsile Donations 0540- Redevelopment Donabons 055Q- Don8lions from appeals G560- Small Donalions 0601- Tax recoverable on Gift Aid 236 350 236 350 248 80 495 349 495 349 3,902 2,380 2.356 18.429 2,356 18,429 1,900 14,468 3,000 0701 Lè9acigs and Baouests 0801 Recurrin9 9rgnts 08A1 Non-recurring one-off gTanlS 1360- FRO￿r DonatlDns 0901 Olher hjnds genersled.. events 0902- Organ R6Cltal Recewls 1210 Calering 1220- Fair Trad8 Slall 1240- Hiré of Churc￿, Rooms 1250- ma9￿1￿8 iTrcome- adVert￿Ing 1260- Pansh magaziTre sale5 1001 - CCLA Investment Incorne 1,625 135 3,156 1,379 95 353 95 353 1,295 320 779 3,016 1,295 320 779 3,016 6.000 420 888 3,286 1015- Shori Term Deposits Inleiest Retained 1020- B3nk and building society Interest 1030- Rent from lands or buikjings Ineomlng ￿SoUrCeS from gèn•rat•d funds Totals 89.091 89,080 108,777 Incoming Trsources from charitsble activities 1101 PCC Fees forweddin9s and 4.122 18 4,140 3,210 1102- Assigned Fees fDf wgdding¥ and 99 1103- Clergy Tro¥?1 lo Funerals and Weddin9S 1230- Pansh Hall Reimbuf$ements 129 129 254 4,683 4,683 6,D49 Incoming resources from charitablè aetivitiés Totals 9,033 9.051 9,513 There m&ybo mlnot dlscrwncies In Ihe toials If th•pence are JlOtbeFn9 shown 19 January 2024 Pagt 1 Total Unre8tr4ctod DeslofiAt•d R•$trict•d Evdcwment Thl•yBAr Llgtytar Other ineomlng r•soure¢s 1110- Fees lor Bell iingeis al weddings 1270- Sam 8nd LwJht 1280- Sunday School and Education 1290- Organ M8inlenance receipts 1310- Insvranre Glgim5 1320. Suiplu¥- sales of fixed 8s8ets 1330- Piinling Services 1350- VAT Refunds rèce1V8d 1370- Livè Strèaming of Services 1400- Organist & Vergei Fees for wèddings & fu 1410- St L8onaTds RelmbuF5ernen 1420 Chalbuln Church Reimbursemèn15 1.400 t.1g6 1.400 1,196 32 254 254 296 913 3.624 3,624 3.760 143 129 143 129 428 23 1430- Sl Pauls Reimbursements 1500- Qiher Sundry Incomo 827 447 otherineoming resources Totsls 7.879 7.879 7.394 Incoming resourees Grand totals 1LI3.Q03 106,011 125.685 R8sourco8 used Cost olg•noraiing funds 2501 Ma9a2ine expenses 2510- Faif Trade Stall costs 1710- C0515 of applying for grBnts 1730- Costs of fele5 & other events 1735- Organ Recital costs 1740- Inv8slrn8nl mana9emeTrl wst8 745 745 694 191 770 Cost of g8n8rating funds Total 1,439 1.430 1.763 Charilable actlvltles 1g10- Parish Share 51,t89 S1.189 811 400 68,179 1920- Clergy Assigned Fees 2101 Vicars kxpenses 2106- Support st8ff Expen88S 2120- Vicaragt Courtcil tax 21JO- Vitarage other house Èxpense 2140 VIc8r8ge Water Rates 2150- Ollice Phone 2151 Vicarage Broadband & Lan¢llne Phone 2152- Church Inteméi, Websrte. Zoom elc 2170- Sunday School and Educat￿n 2175- Paym8nt$ lo Bell Ringer& foi Weddings 2180. Organists Honor3num ONLY 2190- Choii Fees and Expenses 2200- 5811 and Light 2301 Church runnin9- insuran 2320 Organ I piano tuning 2330- Chuich mginlen8nc¢ & rep8lr5 2331 C1È2lling 2335 auinquennial Survey 2340- Altar and GeD9ral 2350- Church Opening Group Exptrnses 41X) 55 1,605 55 15351 1,022 77 3,871 1,022 77 478 1.830 723 723 1,035 1,035 1,40CI 1,400 4,000 616 1,075 8,144 32 2,462 ?e 4.DOO 616 1.075 6.144 912 2,462 260 4.OOD 155 5.640 880 5,900 1.777 1,777 1,626 TheTr may be mlnordlscropancles In thp lolals Ilth&penco •re nol b•lnq shown 19 JAnUary 2024 P8g8 2 Total Unrestrtclqd D•&lgn• A••￿¢￿0 EnOowrn•nt Thls yg•r L&•t year 2360- Printing 3nd Slalionery 2370- P¥ymenl to Organigbverger lun&rollw8ddi 2401 Church iunning- e￿ctriC 2410- Church iunnin9- gos 2420- Church Funnin9- wal8r 2520- Caleiing cosls 2590- Palish Hall Rechargeable costs 2650- Church Eouipmenl for Church 2701 Church maioi ￿p81rS- structure 2710- Church maioi repHit5- 1.246 3.195 1,246 3.195 1,920 3,050 2.762 7.423 2.762 7.423 1,773 6.573 1,253 35 10 4.683 1.551 4.683 l.S51 6,049 25,974 2715- Churchy8rdlgarden mainlaininee 2720- Church inteiior and exter¥)r orating 1801 Glving lo missionary societies 18JO- Giving- relief and developrnent agencies 245 245 282 282 554 33 554 33 1850- Gwnl$ 749 749 ChaHtablo activities Totals 96,128 88L¥ 97,008 141.635 Govgrnanfjp costs 2601 Governance cu5ts ex8mln8lionI8udit fee 71 Governance costs Totsls Support Costs 2001 A55i$tAnl staff costs 2050. Salary tsf pgnsh administrator 2741 Finance System LI￿n* I M8intén8nce 1,248 7,346 1,248 7.346 5,721 Support Costs Tot818 8.594 8.594 5,721 Otherresourc•s us8d 2380. Other Sundry PayrnEnts 2390- Wirte Off 2560- Sl Pauls Low Mooi Rechargeabl8 costs 2570- Do%vnham St Leonaids Rechargeable Costs 2580- ChAibuin Chrtsl Church Recharge8ble Cost 2740- Bank Charges 340 43 589 340 43 569 513 827 138 423 158 155 f70 Otherresourc•s used Totals 1,792 1.792 2,433 Resources used Grand total 109,129 88D 110.009 151,622 There maybe mlnor dlscrepancles in the totsls If fhopence ér•not belng slJowN 19 January 2024 F29È 3 SIMaryMagdalgngClitheroe - 1139479 Statement of Assets ond Liabilities (by code} As at.. 31 Docemb8r 2023 Cla88 and nomlnal code Ggneral Doslgnatthj Rostrlctsd Endowmgnt Totsi La$t year Flxed a888ts- Inveslmonts 435.. General Purpose fund 6OD3S Ca3020561 19,238 1,085 20,323 18,576 6440.. G8neral Purpose Fund 6001F 11.7051 1.705 6445.. Sunday Sthool Fund 6002S (2.2701 2,270 6450. Organ Maintenance Fund 6005$ CB3020562 115.2681 1.061 23.554 9,347 7,250 6455 Varley Inr￿me Account 6006S C83020S63 110.6971 206 21.888 11,397 10.417 6460. Varley Bequest 6001S CB3020560 110,0001 73,676 63,676 58,201 Total 120.7011 4.057 4T.712 73,676 104,744 94,443 urrent tssets- Cash at bank and In hand 6501 . Bank current 3c£ounl Yothshire Bank 5.107 1,132 16,2391 6503 Reliance Bank Current A¢¢ounl 43.441 11001 118.1471 25,194 33,458 6590 Cash in hand Y2 100 331 278 Totsl 49.091 1.132 124,6981 25.525 33,736 Current 8s80ts- D&btors I￿ .. Accounts Raceivab 5,091 12,5901 2.501 1,425 Totsl 5.091 12.5901 2.501 1,425 Curr8nt aBBets- Invustments 6510 ' CCLA G8n8r81 Purpose fund 6001 D 5,062 11,0611 4,001 4,001 6520.. CCLA Orggn Repair Fund 6CN)4D 17 6530 .. CCLA Speak Bequest 6003D 1831 167 6540". CcLAvar￿Y Inceme A(￿U￿t 6007D 12.0181 2.018 6550." CCLA St Marf8 Junior Cholr 6005D 13201 320 6560." CCLA Spire Fund 6006D Totsl 2,656 1.916 4.001 4,001 Llabllltl86- Agency accounts 19 January 2024 Page 1 Clas8 and nomlnal code General Deylgnated Restrlctod Endowment Total Last year 6699 Agency collections 975 975 1.630 Total 975 975 1,630 Llabllltles- CredIto￿.. kniounts falllng due In onè ytrar 204 ." AKounts Payable 1.842 1.848 4,330 Total 1,842 1,848 4,330 Net totsl aÈse 34,294 4.618 21.359 73.676 133.948 127644 R¢prosontod by Unrestricl8d- Gèneral 34.?94 34.294 36,757 Designaiad Generall D Designated Genera11F 2,463 2,463 1,378 2,155 2,155 2,155 Resliicted Junchoir Restricted Organmain 2,953 2,953 1.735 Reslrlct&d- Oroanrep RgstriLl8d - Spe8kB3D 1841 1841 1841 Re5trKted- Sund8yScho 14,7071 14,7071 14,7071 Restrithetl- Varley16S 21,377 21.377 20.397 R8Stricted- VArley17D 2,145 2,145 2,145 Reslilcted- None 13071 13071 Endowment- V#ileyAcc 73,676 73,676 S8,201 Total 34,294 4.618 21.359 73.676 133,948 127.644 19 Janu¥ry 2024 Pag8 2 PRINCIPAL ACCOUNTING POLICIES The financial slalemenls have been prepared under the historical cost convention with items recognised al cost or transaction value unless otherwise slated in the relevant nolel51 lo these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice" Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 3nd the Charities Act 2011 The trust conslilules a public benefit enlily as delined by FRS 102. Funds Unreslricled funds represent the funds of the PCC which are not subiecl to any restrictions regarding their use and are available for application on the general purpose of the PCC. Designated funds are funds which the PCC decides lo sel aside for a particular purpose The PCC may. al a future dale, decide lo rescind that decision and use the money for a different purpose. Restricted funds are funds subject to specific conditions imposed by the donor or by specific terms of a trust deed or other legal measure. Endowment funds represent money which has been given with an Instruction by the donor that only the Income gained from the money can be spent. 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 which owe their main affiliation to another body nor those which are informal gatherings af Church members Inco Resources Voluntary Income and cgpltal soiirces Collections are recognised when received by or on behalf of the PCC Planned giving receivable under covenant Is recognised only when received. Income lax recoverable on covenants or gift aid donations is recognised when the Income Is recognised. Grarits and legacies lo the PCC are accounled for as soon as the PCC Is nolified of Ils legal entitlement and the amount due Activities for generating funds Income from activities for generating funds is recognised on an accruals basis Ir?come Ir()ni inveslments Dividends and Interest are accounted for when receivab5e. Tax recoverable on such income Is recognised in the same accounting year. liicoming resources from charilable 8clivilies Income from charitable activities Is recognised on an accruals basss. liicoming resources from charitable activities Income from charitable activities Is recognised on an accruals ba51S. Other incominq resources Other incomin9 resources are recognised on an accruals basis. Gains and losses on investments Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of Investments al 31 December Resources Ex nded Unless otherwise slated, resources expended are accounted for on an accruals basis. Costs of generalif)g funds Costs of generating funds are those Incurred In fund-raising, publicity and public relations Grants Grants 2nd donations are accounted for when paid over or when awarded, if that award creates a binding obligation on Ihe PCC. Aclivili8s direclly rel8lin9 to the Work of th& Church Activities directly relating lo the work of the Church include both direct expenditure and allocated support costs. The diocesan quota or parish share Is accounted for when payable. Any quota unpaid 3131 December Is provided for in these accounts as an operational (though not a legall liability and Is shown as a creditor in the Balance Sheet. Governance Governance costs are those costs relating lo the strategic management of the PCC. This includes the costs of examination or avdil of the financial slalemenls Support costs Support costs represent the Costs of managing and administering the PCC. Assetg and Liabilities Corisecrale(J land and building and moveable church lurnishing5 No valuation of the Church and associated land and buildings has been Included In these financia5 statements due to the cost of providing that valuation not deemed lo be In the best interests of the PCC. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or Improvement, is written off as expenditure In the Slalemenl of Financial Aclivilie5 and separately disclosed. Other fixtures ffftin Equipment Is depreciated on a straight line basis over four years. s and other ui ment Investments are shown at market value al 31 Decembef Realised and unreali5ed gains and losses are recognised in the Statement of Financial Aclivilies. Current assets Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncolleclable.