Parochial Church Council of the Ecclesiastical Parish of Nelson, Little Marsden 2022 Report and Accounts Registered Charity Number 1190972
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsncAL PARISH OF NESLON, urtLE MAR5DEN Contents Trustees Annual Report for the Parochial Church Council of Nelson Lrttle Marsden ................................................. Independent Examinerg Report....................... RECEIPTSAND PAYMENTSACCOUNT................................................................................................. ........................ STATEMENT OF ASSETS AND LIABILITIES.......................................... . NOTESTO THE FINANCIALSTATEMENTS............................................................. Accounting Policies........................................ . Movement in designated and restricted funds during the year...................... Further Analysis of Receipts............................................................................................................... Further Analysisof Payments................................................................................-....-.................................. 12 -11
THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASncAL PARISH OF NESLON, LtrrLE MARSDEN Trustees Annual Report for the Parochial Church Council of Nelson Little Marsden Aims and Purposes Nelson Little Marsden Parochial Church Council IPCCI is responsible for cooperating with the Incumbent, the Revd Guy Jamieson, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the maintenance and insurance of 5t Paul's Church and Little Mar5den Parish Centre and for the insurance of St Marfs Worship Centre. Objectives and Activities The PCC is committed to enabling as many people as possible to worship in our church and worship centre and to become part of the Little Marsden parish community- The PCC maintains an overview of worship throughout the parish and make5 suggestions on how our services can involve the many groups living in our parish. Our servi5 and worship put faith into practice through growing opportunities for service to the local population. When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In keeping with the Diocesan initiative, Wision 2026. our objectrves can be summarised as the growth of the Church and Parish Centre in the seNice of the kjcal community as V11 as those who share our life from further afield. Wicarf5 Report I"m proud to say that as of last year I have broken the record forthe longest-suNNing Incumbent since the retirement of Canon John Lee. Thank you for putting up wtth me111 but what a different world and parish we are living in today. l imagine he would have been sad to hear me say that the past year ha5 been anothervery difficult one due to the complextty and scale of bvildings-related issues; draining governance & administration; flnancial headaches: changes to the national way of resourcing the C of E. shrinking numbers and a scartity of volunteers...But, the year has confirnied that the reasons forthe above are quite easily identifiable- & the challenges they present to congregations and parishes are not insumiountable. Most priests knew that the pandemic would expose the health of the Church of England's Ilfe, and the death of Her Majesty Queen Elizabeth 11 again exposed the absence of cultural association between the C of E and the Monarch in times of national change and grief. Something of the above is seen in the decline of baptisms and confirmations. and Christian weddings have almost gone (none last year or booked for this). Our funerals ministry is regular but not large lapprox. l a monthl as more people choose secular alternattves. The summer mission was very badly supported but again tt helped to make clear other. underlying issues. For their support of the Mission, I must at this point mention the visiting priests- Frs Roger Parker. Aiden Edwards and David Craven. and Adam O"Neil. Also, at other times of the year. Frs rim Kaye, Richard Oakley, Paul Benfield, and Bishop Philip North. Despite the decline in ministry amongst youngsters and their families, and very small numbers involved in the supplementary times of prayer. worship and study, we have, nevertheless, been able to maintain the essentials. We have still managed to ensure regular"children s extras" Ishrove Tuesday, St Nicholas etcl and the decline o* the Trinity Club will lead to the beginning of a new chapter in youngster 5 work in God's time. It was a joyto be able to join a public pilgrimage from here to Walsingham again, and to be part of the wider Diocesan pilgrimage attivities. The Shrine of Our Lady of Walsingham has always been a deeply significant place in my own life and the tradition continues to help me discern the way ahead in the ministry of priest which has been entrusted to me. It has been a cause of thanksgivit)g to have been able to spend time over the past year composing music for St Paul's. I"m immensely thankful to Vanessa Collier our organist for giving so much of her time to arranging
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESLON, LIME MARSDEN harmonies and helping to teach the music to the congregation. The invitation to come and learn how to read music hasn't been taken up yet but we are going to continue wtth this as a unique feature of the parish s lrfe. Amongst the other causes of thanksgiwng is the work of the Mothers. Union, led by the extraordinary dedication of Maureen Walley. This helps to nurture fatth and encourage public seNice in the interests of family life. We often say the words, °now, more than everf, but with regards to the pSsure5 and threats to family life we are most certainly in an era which needs renewed dedication to the strengthening of the family. From within parts of the C of E and in wider English lrfe, there are moves to deconstwtt the family and especially marriage. We will need to be wise, resilient, and pa5toralty alert. On the subject of the famity. I can't overstate the thanks owed to Rachel for her support throughout another year. The sacrificial love given by the spouses of priests is what makes a substantial percentage o*the Church"s ministry possible. Please remember Rachel and all those married to priests in your prayers. Fr Guy Jamieson (Priest & Vicar of Nelson Little Marsdenl Financial Review The parish continues to face signwficant financial challenges. This has been caused by a significant increase in the Parish Share requested by the Diocese and the fart that attendance has not returned to pre-pandemic levels. However, whilst income has fallen, we have also been fortunate in that those people who use one of the orkline giving schemes or make donations directly to our bank account have continued to do so. Again, I would like to thank everyone who makes donations towards the running of our parish and for their continued support. We continue to pay £2.000 per month towards our Parish share. which left a deficit at the year end. However, following a meeting wfch Directors of the Diocesan Board of Finance in relation to Parish Share we were advised that we could use the Church Repairs Funds to meet the utilitycosts of the church as this was regarded as preventive maintenance. AlthoLEh use of these funds has helped. we are still struggling financially. Once again. I would like to thank everyone for their continued support for our parish. In summary, total receipts on unrestricted funds were £118,861 12021 £68.0681 but thls included legacles of £46,172 and proceeds of sale of investments of £20.086. Without these, the receipts would have been £52,603, considerably lower than the 2021 total of £68,068. Included within the receipts were Lsniestricted voluntary donations of £34,95712021 £38,760) including a tax refund of £6.67812021 £6,288). Our parish share for 2022 amounted was £55.551 but a5 8 lower income community we were eligible for a grant of £21,893 which reduced the request to £33.659. However, we were only able to pay £25.000 by the yearend. Parish Share is a voluntary payment to the Diocese and provides in the main for the stipend, housing and pension contributions of clergy and a150 training for both ordained and lay people. The net result for the year was a surplus Igeneral fijnd irbcome higher than expenditure) of £7,83412021 shortfall of £7,834). Without the legacies and sale of shares there would have been a shortfall in 2022 of £712. Reserves Policy It 15 PCC policy to maintain stjfficient funds in its current account to meet its regular commitments with the aim of maintaining around £5,(K)O in the current account. However, due to the reduction in income and the significant increase in the Parish Share requested by the Diocese. this has not been possible. The policy in relation to Parish Share is to pay £2.(K)O each month. with the intention of making up the shortfall on a quarterly basis. Following Diocesan advice, we will continue to use the Robinson Legacy to make up shortfall in Parish Share. There is a cash balance of £56.33112021 £49.3631 and investments valued at £225.14712021 £254,845) in the church repair funds, the income from which is restricted to maintaining and repairing the church.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASncAL PARISH OF NESLON, LrrrLE MARSDEN All of our funds are invested in eitherthe CCLAChurch of England Deposit Fund orthe Church of England Investment Fund with income from the latter being credited to a lated Deposit Fund Account. Volunteers We wish to thank everyone who volunteers to make ourchurch welcoming and accessible to all. In particular, thanks go to our wardens Barbara Mason and Jeniene MaEuire and Deputy Walden Jim Brown, who work tirelessly on our behalf, the PCC Secretary Margaret Taylor, and Treasurer Elaine Hargreaves. We also wish to thank those volunteers who have continued to run the Trintty Club in extremely difficult circumstances as well as the Flower Guild who always ensure that the church is k)oking at its best. Structurei governance, and management The PCC is a corporate body established by the (hurch of England and it operates under the Parochial Church Powers Measure. The method of appointment of PCC members is set out in the Church Representation Rules. Composition of Nelson Lsttle Marsden PCC: Ex officlo IncumbeTrt Temi of Offi expires at APCM in: Revd GuyJamieson Church Wardens Barbara Mason Jeniene Maguire 2023 2023 Deanery Synod Barbara Graham Margaret Taylor Elected rnember5 James Brown Lindsey Felters Rodney Marsden Patricia Oates James Lomax David Richardson Maureen Walley Stephanie Wilkinson 2023 2023 2023 2024 2025 2025 2025 2025 GxTrpted members Elaine 4arEreaves 2023 The electorate comprises those members of the congregation who are on the electoral roll and the ex officio officers. As part of our involvement in the life of the Diocese as a whole, we are committed to deanery activities in Pendle Deanery and have representation on both the Deanery and Diocesan Synods. Approved by the PCC on ..2023 and signed on their behalf by the Reverend Guy Jamison as PCC Chairman. Revd Gjamieson PCCChairman
THE PAROCHIAL CHURCH COUNaL OFTHE ECCLESIASTICAL PARISH OF NESLON, UME MARSDEN Independent Examiners. Report Independent Examiner's Reporttothe membersltrustees of the Parochial Church Council; of st Paul, Little Marsden. I report on the accounts for the year ended 31st December 2022 which are set out on pages 7 to 12. Respectlve responsibilitles of the Trustees and Independent Examiner As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audtt is not required forthis year under sertion 144121 of the Charities Act 2011 Ithe 2011 Attl and that an independent examination is needed. is my responsibiltty to: examine the accounts under seciion 145 of the 2011 Act- follow the procedures laid down in the General Directions given by the Charity Commissioners section 14515llbl of the 2011 Act; and state whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination was carried out in accordance with the General Directions given by the Charlty Commission. An examination includes a review of the accounting records kept by the charf(y 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 management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a 11 audit. and consequently no opinion is given as to whether the accounts present a "true and fair vievff and the report is limited to those matters set out in the statement below. Independent Examlnerfs Statement In tonnertion with my examination, no matters have come to my attention l. which give me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with s.130 of the 2011 Act,. or to prepare accounts which accord with these accounting records have not been met; or 2. to which, in my opinion. attention should be drawn in ordei to enable a proper understanding of the account5 to be reached. Stephanie Rankin FC4 Ribble Accounting SeNices Limtted 56 Broadgate Preston PRI 8DU 20 April 2023
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF NESION, LrrnE MARSDEN RECEIPTSAND PAYMENTS ACCOUNT Forthe yearended 31 December2022 Unreslrirted Restricted Funds Funds TOTAL 2022 TOTAL 2021 Recelpts from". Donations 34,957 46.172 30D 35.257 46.172 38,760 Legacies Ch3ritable artwitie5 2.915 2.915 4.363 Other trading activities Invesirnents 10.200 4.531 98.775 20.086 118.861 10.2 11.499 106.043 20.086 126.129 21.093 10.338 74,554 6.968 7.268 Receipts before share sale Proceed5 of Sale of 5hare5 Total receipts 7.268 74.554 Payments on: Church activities Ministry Costs Administlation Costs 31.427 5,257 14,864 3¢XI 31,727 5.257 14.864 37,987 8.647 13.377 15,447 469 Premises costs- Churches and grounds Premises costs- Parish Centre Group5 Raising fund5 Total payments 1.222 545 1.222 545 361 53.315 53.615 76,288 Net IncoMe/lexpetxlltuj 65.546 6.968 72.514 11.7341 Cash funds brought forward 18.766 49.363 68,129 69,863 Cash funds carrled f0Th4ard £84.312 £56.331 £140.643 £68.129
THE PAROCHIAL CHURCA COUNCIL OFTHE ECCLESIASncAL PARISH OF NESiON, LE MARSDEN STATEMENT OF ASSETS AND LIABILITIES A5 at 31 December2022 2022 2021 Unrestric Restrirt Endo¥ffli ent 2022 Total UnrertrKt Restrirt Endowme nt 2021 rotal Current assets- Cash at bank and In hand Bank current accounts Deposit funds 51.980 24,865 32,332 31,466 £84,312 £56.331 76.845 63.798 £140.643 (13.5661 17.897 32,332 31.466 £18,766 £49.363 4,331 63,798 £68,129 Total Investment Assets Shares at Market Value 112.981 225,147 338.128 £225.147 £338.128 150,687 £150,687 254,845 405,532 £254,845 £405,532 Total 2B £112.981 Liabilities PAYE owing atyearend 478 478 £478 £478 The notes on pages 9 to 12 fom) an integral part of these accounts.
THE PAROCHIAL CHURCH COUNCIL OFTHE ECCiESIASTICAL PARISH OF NESLON. LILE MARSDEN NOTES TO THE FINANCIAL STATEMEv¥rs For the year ended 31 December 2021 l. Accounting Policie5 Basis of preparation The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 usinE the Receipts and Payments basis. b. Fixed Asset Investments Fixed Asset investments are included at Market Value at the 31st of December 2022. Funds Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the gerberal purposes of the PCC. Funds designated for a particular purpose by the PCC are also not restricted. Restricted funds are income funds that must be spent on restricted purposes and details of the funds held and restrirtions provided are shown ill the notes to the accounts. The financial statements include all transactions. assets and liabilities for which the PCC is responsible in law. They do not include the accounts of the church groups that owe their main affiliation to another body northose that are infom)al gatherings of church member5. 2. Movement in designated and restricted funds durlngthe year The movements in the different funds can be summarised as follows: Gains on valuation of Receipts Payments TransFers investments ljan 2022 31 Dec 2022 CASH FUNDS Designated Funds Men's Group Magazine Flower Guild Groups now ceased Total designated funds Men's Group expendtture relates to 2020 that was not included in accounts for earlier years Balances related into groups that have now ceased were written off. 3b.4e 3c.4f 3b,4e 3b 1,061 2.758 587 17421 3.664 265 786 203 742 1,996 11.0201 {1191 (2021 306 3,425 588 11.3411 4.319 b General fund Total unrestrirted funds 15.102 18,766 96.779 98,775 151,9741 153.315) 20,086 20.086 79,993 84312 c RESTRicfED Fund Church Repoir Fund Agency Collections Restrirted Funds 49,363 6,968 300 7,268 56,331 {3001 {3001 49,363 56331 Cash Funds £68.129 £106.043 {£53,615) £20.086 £140,643 The transfer is the sale of shares so a transfer to cash IA) from investments IBI.
THE PAROCHIAL CHURCA COUNCIL OF THE ECCLESITlcAL PARISH OF NESLON, LITfLE MARSDEN NOTES TO THE FINANCIALsfATEMENrs For the year ended 31 December 2022 Gains/{lossèsl on val'n of Receipts Payments Transfers investments lja 2022 31 Dec 2022 INVESTMErs Unrestricted Nelson St Bede Halstead Nelson St Bede General Purposes Nelson St Bede Robinson 93.898 5,086 51,703 150.687 {10,9421 (5931 16,0851 117,6201 82,956 4,493 25,532 112.981 120,0861 {20.0861 Endowments Ire5trictedl St Paul's Church Repairs St Paul's Church Repairs 247.151 7,694 254,845 128,8011 18971 129,6981 218.350 6.797 225,147 Total investments £405,532 1£20,0861 1£47,3181 £338,128 Total Fund5 IA+BI £473,661 £106.043 1£53,6151 1£47,3181 £478,771 The funds of the charity Unrestricted Restricted Endowments Irestrictedl Total charity fvnds 169.453 49.363 254,845 £473,661 98,775 7,268 153,3151 13tK)I 117,6201 197,293 56,331 225,147 £478,771 129,6981 {£47.3181 £1.043 {£53,6151 The transfer is the sale of shares so a transfer from investments IBI to cash (AI- Desi nated Fund5 The funds treated as designated funds are srnall fun(Is operated by groups wwthin the church. Restrirted Funds The Restricted Fund is made up of investments and deposit5 that comprise the Church Repair Fund. These can be used for the repair and maintenance of the church. The investments comprising this fund are being treated as Endowments and the PCC is seeking clarification on their future use. Investments It has previously been established that the Nelson St Bede Halstead. Nelson St Bede Robinson. and Nelson St Bede GP funds are unrestricted are not required to be treated as Endowments. 975.06 shares from Nelson St Bede Robinson were sold during the year and the proceeds were £20.086. After sales and revaluations, the unrestritted investments were valued at £112,981 on 31 Dember 202212021 £150,6871- There are two investments described as St Paul's Church Repairs which are being treated as restricted to repairs. These appear to be Endowmellts and the PCC will consider whether the Endowments can be released. and the funds used for the benefit of the partsh. After revaluations In the year the restricted Erbdowment investments were valued at £225,147 on 31 December 202212021 £254,845). io
THE PAROCHIAL CHURCA COUNCIL OF THE ECCLESIAsllcAL PARISH OF NESLON, LirrLE MARSDEN NOTES TO THE FINANCIAL STATEMENTS Fortheyear ended 31 December2022 3. Further Analysis of Receipts Unrestricted Funds Re5triLted Funds TOTAL 2022 TOTAL 2021 3a Donations Committed gring Loose plate and contacuess collecbon5 Unplanned tax efficient gwing Donations 19.187 5.063 1,263 679 19,187 S,13 1,263 938 23.158 3,821 1,106 1,671 2.716 6,288 .259 Grants 2,087 6,678 34,957 2,087 6.719 Gift Aid reclaimed "41 35,257 38,760 3b Church activities Fees for weddings and funerals Flower fitnd income Men's Group Ineome Wrtte off balances on other groups 1,705 203 1.705 203 4,032 331 265 265 742 742 2.915 2.915 4.363 There were groups that held designated funds of the PCC which no k)nger meet and therefore the balances were written off at the end of the year. 3c Tradlng actlvities Beacon Centre lettings Parish Centre Lettings and Sundry income Parish Magazine sales FvndrJi5ing- 100 Club Fundraising and Évents 9,150 . 9.150 15.250 5,443 786 786 30 30 234 234 10.21x1 10.200 21.093 3d Investment income Dividends 3.959 572 6,696 272 10.655 844 10.305 33 Interest 4.531 6,968 11,499 10,338 3e Grants Furlough grant- HM Revenue and Custo Heating grant Vision Fund grant 2,716 1,787 31x1 1,787 300 2.087 2,087 2,716 li
THE PAROCHIAL CHURCH COUNCIL OFTHE ECCLESIASTICAL PARISH OF NESLON, LrrrLE MARSDEN NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022 4. Further Analysls of Payments Unrestricted Restritted Funds Funds TOTAL 2022 TOTAL 2021 4a Ministry costs Parish Share Vicar's and vicarage expenses Charitable donations Upkeep of services Mission and outreach Trinty Club 25,0 1.638 65 4.422 25.000 1,638 365 4,422 284 32,132 1,523 158 4,154 3¢KJ 18 31,427 18 31,727 20 37,987 4b Administration Administrator employment costs Administration Bank charges Governance- Independent Examination 4.102 905 4,102 905 5,975 2,094 28 550 8,647 250 5,257 250 5,257 4c Premises costs- church and grounds Insurance Utilities Repair5 and maintenan Organ repairs & ttjning Major/Structural repairs 4,680 7,566 1,536 892 4.680 7,566 1,536 892 5,612 6,787 978 190 14,864 190 14,864 13.377 4d Premises costs- Parlsh Centre 13,966 1,481 15,447 Maintenance and cleaning 4e Groups and activities Flower Guild Men's Group 202 1,020 1,222 202 1,020 1.222 469 4f Expendrture on raising funds Magazine expenses Stewardship envelopes/contactle5s charges 100 Club 119 119 152 420 420 545 545 361 12