REGISTERED CHARITY NUMBER: 1142699
The Parochial Church Council of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough Annual Report and
Financial Statements for the Year Ended 31 December 2020
The Parochial Church Council of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |||
|---|---|---|---|
| PCC Report | 1 | to | 5 |
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Balance Sheet | 8 | ||
| Notes to the Financial Statements | 9 | to | 21 |
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Annual Report for the Year Ended 31 December 2020
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Charities Act 2011.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The object of the PCC of St. Cuthbert's Church, Marton-in-Cleveland is to further the work of the Church of England in the parish of Marton. The PCC is responsible for the financial management of the church; the care and maintenance of the church fabric; the acquisition, management, and administration of church property for ecclesiastical purposes affecting the parish; formulation and approval of an annual budget for the maintenance of the church work; and making representations to the bishop with regard to matters affecting the welfare of the parish.
Public benefit
The PCC's aims and achievements are set out within this report. The activities set out in this report have been undertaken to further the PCC's charitable purposes for the public benefit. The PCC has complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission and PCC has paid due regard to this guidance in deciding what activities the PCC should undertake.
ACHIEVEMENT AND PERFORMANCE Charitable activities Church Warden's Report
2020 has been another busy year with significant changes, challenges and joys within the life of our Church community, Covid-19 having a devastating effect upon the life of this church.
Our regular Sunday services continued to be well attended up to lockdown on 23rd March at which point the church was closed for public worship but remained open for private prayer. Our verger Derek Lythe opened the church for this purpose every Friday and Monday during lockdown. This was poorly attended and discontinued when it was realised that it was not being utilised. Whilst the Church was closed for worship services continued by live streaming on Facebook and these services were well attended with upwards of 40 of our regular parishioners tuning in every Sunday. A communion service was provided at 10.00am and night prayer (Compline) at 6.30pm every Sunday, previously night prayer was only provided on the second Sunday of the month so this represented an increase in services. A service of Morning Prayer lead by our reader Sylvia Swan was provided at 10.00am on Wednesdays and this has continued to the present day.
The PCC had been informed by our vicar Rev'd Andy Grant that he had been approached by the army to join their chaplaincy service and that he was considering his position whilst beginning fitness training. In September 2020 Andy resigned as vicar of Marton to take up a position with the army chaplaincy service based at Catterick and left the Parish on 6th September. Rev'd Claire Todd, our Curate continued in post until October 2020 when she was appointed Vicar in Charge of the Parish of St Margaret's, Brookfield, with Stainton and Hilton. Since 6th September the Parish has been in vacancy.
During the first lockdown period the Parish Centre was closed for business and all lettings cancelled, this together with the closure of the Church severely reduced income. Only regular direct credits and some cheques from a few regular worshipers were received during this period.
It was decided at an early stage of the pandemic to cease publishing the monthly newsletter in favour of a weekly newsletter which at first was sent out to subscribers to the monthly newsletter and all those on the electoral roll with email with about twelve hard copies being hand delivered to those isolated with no internet connection. This has been highly successful and now reaches over one hundred by email with over forty copies posted out second class each week. Once this pandemic is over a decision will need to be taken regarding the newsletter.
Page 1
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Annual Report for the Year Ended 31 December 2020
At the lifting of lockdown in July both Church and Parish Centre were made Covid safe and reopened. Unfortunately due to the layout of the Church it was realised that no more than thirty people could be accommodated at any one time so the decision was taken to hold services in the James Cook Hall of the Parish Centre. Only Night Prayer, baptisms, funerals and weddings to take place in church. The James Cook Hall has the capacity to seat over sixty people safely and generally around forty five attended every Sunday.
Once Rev'd Andy and Rev'd Claire left the parish we were left with our Associate (20-40's) minister Rev'd Sam Tyndall who will report separately on his role in Coulby Newham. Rev'd Sam agreed to conduct one Sunday service per month in the Parish Centre. Visiting clergy mostly from St Barnabas, Middlesbrough and St Mary's Nunthorpe, the Bishop of Whitby and Archdeacon of Cleveland have maintained Sunday morning services, Night prayer being conducted by the Churchwardens and Wednesday Morning Prayer by our Reader. Celtic style worship and The Ark service have been suspended.
Most of our regular groups, Mothers Union, Ladies Fellowship, Lunch Club, Toddlers and Men's Group were suspended during lockdown, Men's Group resumed in November with meetings on Zoom.
All fundraising activities have been suspended, the Smartie tube challenge to raise funds for the new boiler was started prior to lockdown and continued until all monies were collected, our Christmas Fayre was cancelled, another serious blow to income.
Our prayer ministry team led by Mrs Sylvia Murray has been active in keeping touch with the Church family but communication remains largely by newsletter and Facebook.
All weddings and baptisms booked for 2020 after the start of lockdown were either cancelled or postponed.
During 2020 proposals were made to close St Agnes' Church Easterside, the neighbouring Parish to St Cuthbert's Marton. The proposal is for St Agnes to be merged with St Cuthbert's. Due to the unsafe condition of St Agnes' Church the building was closed for worship and many of the congregation began worshiping at St Cuthbert's. The merging of the Parishes will be concluded on 1st March 2021 when a new parish of Marton in Cleveland with Easterside will be formed resulting in a new PCC being elected as soon as possible after that date.
To conclude, I want to express my thanks again to everyone at St Cuthbert's because of all the hard work that has taken place, and the genuine mutual care expressed for each other. Particularly to our treasurer, Linda Proudler whose hard work and dedication have ensured that bills are paid and essential services maintained. Her prudent management of the accounts has ensured that the church remains viable and able to recover once the pandemic is over. Also my thanks to Gordon Mallory my fellow churchwarden, reader Sylvia Swan, PCC, verger Derek Lythe, and volunteers, you have all played your part in supporting the life of the church which remains the key platform for the proclamation of the Gospel and worship of God in this parish.
Hopes for 2021 - we all grow ever closer to God, recover from this pandemic and continue to be changed by his transforming love.
Alan Proudler - Churchwarden
Page 2
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Annual Report for the Year Ended 31 December 2020
St Cuthberts' in Coulby Newham
Church in a Bag
We had planned to hold an Easter Family Fun Day in April 2020 and subsequently launch a 4pm Church Service in Coulby Newham. However, the Covid lockdown meant this wasn't possible. So we delivered Easter Story Craft Packs to families around Coulby. Following the good response to the Easter Story Craft Packs we began delivering 'Church in a Bag' each week from May. This continued throughout the rest of 2020, delivering to between 20 and 25.
Each bag is based on a bible story, which we post on social media. Then there is a 'think' (reflection) activity, some 'play' games suggestions, 1 or 2 'make' activities, and a simple prayer activity. We created online community with the families in a Facebook group, and also attempted a weekly Zoom meeting at 4pm on Sunday, although this was poorly attended.
We are grateful to St Cuthbert's members Karen Mitchel and Kevin & Susan Pratt for their involvement in preparing the Church in a Bag packs, which take a considerable amount of time to make up.
Feast of Fun
St Cuthbert's in Coulby Newham worked with Together Middlesbrough & Cleveland (TMC) and the South Middlesbrough Feast of Fun Cluster (St Mary's Cathedral, CN Baptists, and All Nations Church) to deliver Food and Activity packs families in Coulby Newham, Hemlington and the surrounding area, in the summer holidays, October half term and Christmas holidays.
St Cuthbert's in Coulby Newham also provided summer activity packs for 28 refugee and asylum seeker households in partnership with Open Door NE.
Christmas 2020
We had an encouraging end to 2020 and were able to hold 2 Christingle services on Sunday 20th December. We invited all the families we had been serving throughout the year with Church in a Bag, and were encouraged by the response we got. Like all Covid-safe services it felt odd, but nevertheless, it was lovely to be able to gather together and get a snapshot of what gathered worship could be like for the new Worshipping Community in Coulby.
Sam Tyndall
Page 3
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Annual Report for the Year Ended 31 December 2020
FINANCIAL REVIEW
Reserves policy
We have managed our finances successfully in 2020 and our accounts are maintained by Linda Proudler (Treasurer) and Alan Proudler (Deputy Treasurer).
It is the policy of the PCC to maintain a balance on unrestricted funds to provide sufficient liquidity and to cover emergency situations that may arise from time to time. As of 31 December2020 St Cuthbert's had the following cash reserves:
Current Account as of 31 December 2020 was £5,732 of which £4,386 was restricted. CCLA deposit £56,860 of which £51,060 was restricted.
Total unrestricted funds as at 31 December 2020 were £535,034 (2019: £536,785) and restricted funds were £55,446 (2019: £22,635). Endowment funds of £44,140 (2019£41,843) were also held.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The PCC of St. Cuthbert's is a body corporate. The composition of the PCC is regulated by the Church Representation Rules as contained in Schedule 3 of the Synodical Government Measure 1969 (as amended). The functions and powers of the PCC are contained in the Parochial Church Councils (Powers) Measure 1956, as amended by the 1969 Measure. One third of the PCC is elected each year to stand for three years; all members of the church electoral roll are eligible to vote and stand for election. Retiring members who have served a full three-year term to wait one year before standing for re-election to PCC. There is provision for the co-option of members of the PCC.
Committees
The PCC operates through a number of committees that meet between full meetings of the PCC. The Standing Committee is the only committee required by canon law. It has powers to transact the business of the PCC between meetings, subject to any directions given by the PCC. Other sub-committees, teams and individuals that oversee other aspects of Church life and all main activity is regularly reported back to the full PCC. These are: The Parish Centre Office (Alan Proudler, Gordon Mallory and Carole Paylor) Sunday School 'Explorers' (Team Leader Elaine Curry) Buildings and Churchyard (Team Leader Alan Proudler) Prayer/Pastoral Ministry (Team Leader Sylvia Murray) Events and Charities (Team Leader Barbara Lythe) Safeguarding Representative (Sue Neal)
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1142699
Principal address Stokesley Road Marton Middlesbrough Cleveland TS7 8JU
Page 4
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Annual Report for the Year Ended 31 December 2020
Trustees
Name Position Held Revd. Andrew Grant (resigned September 2020) Ex-Officio Revd, Claire Todd (finished Curacy October 2020) Curate David Hall Elected Lindsay Gibson (resigned September 20) Parish Secretary Barbara Lythe Elected Gordon Mallory (resigned as Churchwarden 8 March 2021) Ex-officio Churchwarden and Deanery Synod Sue Neal Safeguarding Officer Alan Proudler Ex officio Churchwarden Linda Proudler Elected and Treasurer Sylvia Swan Ex officio Reader George Martin (resigned September 2020) Elected Pamela Martin (resigned September 2020) Elected Derek Lythe (resigned September 2020) Verger (appointed 8 March 2021) Pauline Murray Elected Darren Lingard (resigned September 2020) Elected Claire Lingard (resigned September 2020) Elected Jackie Simmonds (appointed September 2020) Elected Carole Paylor (appointed September 2020) Parish Secretary until 8 March 2021 Michael Neal (appointed September 2020) Ex-officio Deanery Synod Anne Pybus (appointed September 2020) Elected Dennis Jacobs (appointed September 2020) Ex-officio Deanery Synod Dennis Ford (appointed September 2020) Churchwarden from 8 March 2021 Freda Ford (appointed September 2020) Parish secretary from 8 March 2021
Independent Examiner
A W Luckett BCom BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road DARLINGTON Co Durham DL3 7RT
Bankers
Lloyds Bank Linthorpe Road PO Box 1000
Approved by order of the board of trustees on 8 March 2021 and signed on its behalf by:
Linda Proudler - Treasurer
Page 5
Independent Examiner's Report to the Trustees of The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Independent examiner's report to the PCC members of St. Cuthberts Church
I report to the PCC members on my examination of the accounts of St. Cuthberts Church (the Trust) for the year ended 31 December 2020.
Responsibilities and basis of report
As PCC members and as charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A W Luckett BCom BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road DARLINGTON Co Durham DL3 7RT
Date: 8 March 2021
Page 6
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Statement of Financial Activities for the Year Ended 31 December 2020
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 53,035 Charitable activities 5 17,212 Grants and donations - Other trading activities 3 3,253 Investment income 4 154 Total 73,654 EXPENDITURE ON Raising funds - Charitable activities 6 75,405 Net gains/(losses) on investments - NET INCOME/(EXPENDITURE) (1,751) RECONCILIATION OF FUNDS Total funds brought forward 536,785 TOTAL FUNDS CARRIED FORWARD 535,034 |
Restricted Endowment funds fund £ £ 39,523 - - - 697 - - - - - 40,220 - - - 7,409 - - 2,297 32,811 2,297 22,635 41,843 55,446 44,140 |
2020 Total funds £ 92,558 17,212 697 3,253 154 113,874 - 82,814 2,297 33,357 601,263 634,620 |
2019 Total funds £ 70,655 44,203 13,180 15,708 128 143,874 245 132,433 6,859 18,055 583,208 601,263 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Balance Sheet
31 December 2020
| Notes FIXED ASSETS Tangible assets 9 Heritage assets 10 Investments 11 CURRENT ASSETS Cash at bank and in hand CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 13 Unrestricted funds Restricted funds Endowment funds TOTAL FUNDS |
Unrestricted funds £ 530,528 5,100 - 535,628 946 (1,540) (594) 535,034 535,034 |
Restricted funds £ - - - - 55,446 - 55,446 55,446 55,446 |
Endowment fund £ - - 37,560 37,560 6,580 - 6,580 44,140 44,140 |
2020 Total funds £ 530,528 5,100 37,560 573,188 62,972 (1,540) 61,432 635,020 634,620 535,034 55,446 44,140 634,620 |
2019 Total funds £ 531,528 5,100 35,263 571,891 31,812 (2,440) 29,372 601,263 601,263 536,785 22,635 41,843 601,263 |
|---|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 March 2021 and were signed on its behalf by:
Linda Proudler - Treasurer
The notes form part of these financial statements
Page 8
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Going Concern
The PCC considers that the charity is a going concern and it has prepared what it considers to be a viable budget that shows the current level of unrestricted reserves is appropriate to support the activities planned for 2021 and the foreseeable future. Therefore, the accounts are prepared based on the charity being a going concern.
Financial reporting standard 102 - reduced disclosure exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
All income is recognised in the Statement of Financial Activities once the PCC charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Freehold property not provided Enhancement expenditure - 25% on cost Fixtures and fittings - 25% on cost
Consecrated and benefitted property is excluded from the financial statements in accordance with S96(2)(a) of the Charities Act 2011. No value is placed on movable church furnishings held by the church wardens 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 movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
Heritage assets
Heritage assets comprise of first edition books of Captain James Cook and are included in the financial statements at a valuation obtained in 1990 which the PCC consider to be a fair estimate of current value.
Taxation
The charity is exempt from tax on its charitable activities.
continued...
Page 9
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES - continued
Fund accounting
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 general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
Restricted funds can only be used for particular restricted purposes within the objects of the PCC. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include those of church groups that owe their main affiliation to another body nor those that that are informal gatherings of church members.
Incoming endowments and legacies of a material nature are held in separate reserves until such time as they are permanently transferred to general reserves having been expended upon fixed assets or other purposes of general benefit to the church.
Investments
Investments are valued at market value as of 31 December.
Significant judgements and estimates
In the application of the charity's accounting policies the PCC are required to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Significant judgements
The judgements (apart from those involving estimations) that the PCC has made in the process of applying the charity's accounting policies and the have the most significant effect on the amounts recognised in the financial statements are as follows:
Valuation of heritage assets - the valuation of heritage assets is detailed in the heritage assets accounting policy.
Key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the actual outcome. There are no key assumptions or sources of estimation uncertainty that have a significant risk of causing a material adjustment to the current amounts of assets and liabilities within the next financial year.
Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.
2. DONATIONS AND LEGACIES
| Planned giving Collections Donations Legacies |
2020 £ 44,080 5,260 12,718 30,500 92,558 |
2019 £ 48,926 8,728 8,001 5,000 |
|---|---|---|
| 70,655 |
Income from donations and legacies was £92,558 (2019: £70,655) of which £39,523 (2019: £13,716) was attributable to restricted and £53,035 (2019: £56,939) was attributable to unrestricted funds.
continued...
Page 10
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
3. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| Summer, autumn & craft fayres Missions and appeals Miscellaneous Magazines Book stall & postcards Tea, coffee, lunch club & bar |
2020 £ 203 - - 401 116 2,533 3,253 |
2019 £ 4,963 989 25 604 410 8,717 |
| 15,708 |
All income from other trading activities was attributable to unrestricted funds in the current and prior year.
4. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2020 | 2019 | |
| £ | £ | |
| Deposit account interest | 154 | 128 |
Income from investment of £154 (2019: £128) was attributable to unrestricted funds.in the current and prior year.
5. INCOME FROM CHARITABLE ACTIVITIES
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Grants | |||||
| Charitable | and | Total | Total | ||
| activities | donations | activities | activities | ||
| £ | £ | £ | £ | ||
| Fees | 5,689 | - | 5,689 | 9,656 | |
| Parish centre lettings | 10,945 | - | 10,945 | 32,063 | |
| Toddler Group | 578 | - | 578 | 2,484 | |
| Starz Community Kids Club | - | - | - | 11,615 | |
| Starz Feast of Fun | - | 697 | 697 | 1,565 | |
| 17,212 | 697 | 17,909 | 57,383 |
Income from charitable activities was £17,909 (2019: £57,383) of which £697 (2019: £13,180) was attributable to restricted and £17,212 (2019: £44,203) was attributable to unrestricted funds.
Grants received, included in the above, are as follows:
| Ballinger Trust Trusthouse 13 Association Together Middlesbrough |
2020 £ - - - 697 697 |
2019 £ 5,000 4,560 1,500 1,565 |
|---|---|---|
| 12,525 |
continued...
Page 11
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
6. DIRECT COSTS OF CHARITABLE ACTIVITIES
| Church activities Diocesan quota Locum's expenses Vicar's expenses Vicarage Curate's expenses Associate Minister Fees to York Lay training fund Churches together Church expenses Resource materials Security Starz kids club Repairs and cleaning Heat, light and water Insurance Sacristy Music, organ and choir Lunch club Office expenses Leasing Tea and coffee Licenced expenditure Flowers Hospitality Magazine expenses Baptisms Grants and donations Toddlers Centre expenses Cleaning Repairs Heat and light Licences Insurance Office expense Leasing expenses Miscellaneous Depreciation Bank charges Governance Independent examination fee |
2020 £ 30,000 148 406 500 884 2,745 2,161 - 60 121 873 4,098 2,745 892 2,385 482 1,649 938 3,133 1,867 387 257 114 243 403 - 1,469 102 3,637 2,217 8,745 1,817 2,385 348 207 1,526 1,000 412 1,458 82,814 |
2019 £ 60,660 181 881 635 1,532 832 3,306 100 160 342 1,006 10,492 4,817 1,081 2,401 796 2,802 3,327 3,042 1,867 317 259 91 750 880 174 3,551 358 6,391 2,020 10,446 991 2,453 338 207 687 167 621 1,472 132,433 |
|---|---|---|
£7,409 (2019: £15,307) of the above costs were attributable to restricted funds and £75,405 (2019: £117,126) were attributable to unrestricted funds.
continued...
Page 12
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
8.
| COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Endowment funds funds fund £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 56,939 13,716 - Charitable activities Charitable activities 44,203 - - Grants and donations - 13,180 - Other trading activities 15,708 - - Investment income 128 - - Total 116,978 26,896 - EXPENDITURE ON Charitable activities Raising funds 245 - - Charitable activities 117,126 15,307 - Net gains on investments - - 6,859 NET INCOME/(EXPENDITURE) (393) 11,589 6,859 Transfers between funds 4,000 (4,000) - Net movement in funds 3,607 7,589 6,859 RECONCILIATION OF FUNDS Total funds brought forward 533,178 15,046 34,984 TOTAL FUNDS CARRIED FORWARD 536,785 22,635 41,843 |
Total funds £ 70,655 44,203 13,180 15,708 128 |
|---|---|
| 143,874 245 132,433 6,859 |
|
| 18,055 - |
|
| 18,055 583,208 |
|
| 601,263 |
continued...
Page 13
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
9. TANGIBLE FIXED ASSETS
| COST At 1 January 2020 and 31 December 2020 DEPRECIATION At 1 January 2020 Charge for year At 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019 10. HERITAGE ASSETS MARKET VALUE At 1 January 2020 and 31 December 2020 NET BOOK VALUE At 31 December 2020 At 31 December 2019 |
Freehold Enhancement property expenditure £ £ 527,695 33,851 - 33,851 - - - 33,851 527,695 - 527,695 - |
Fixtures and fittings £ 4,000 167 1,000 1,167 2,833 3,833 |
Totals £ 565,546 |
Totals £ 565,546 |
|---|---|---|---|---|
| 34,018 1,000 |
||||
| 35,018 | ||||
| 530,528 | ||||
| 531,528 | ||||
| Total £ 5,100 |
||||
| 5,100 | ||||
| 5,100 |
Heritage assets comprise first edition books of Captain James Cook and are included in the financial statements at a valuation obtained in 1990 which the PCC consider to be a fair estimate of current value.
11. FIXED ASSET INVESTMENTS
| Unlisted | |
|---|---|
| investments | |
| £ | |
| MARKET VALUE | |
| At 1 January 2020 | 35,263 |
| Revaluations | 2,297 |
| At 31 December 2020 | 37,560 |
| NET BOOK VALUE | |
| At 31 December 2020 | 37,560 |
| At 31 December 2019 | 35,263 |
There were no investment assets outside the UK.
continued...
Page 14
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors | 2020 £ 1,540 1,540 |
2019 £ 2,440 |
|---|---|---|
| 2,440 |
13. MOVEMENT IN FUNDS
| Unrestricted funds General Fund Fabric Fund Restricted funds Dr Barnardo's Organ Appeal Ordination British Legion Hymn Book Appeal Church Outings PC Church Improvements Toddlers Charity Collection from funerals Middlesbrough Foodbank Fresh Expressions Zoe's Place Starz Feast of Fun Starz Community Kids Club Fellowship Crafts Families in Need Coulby Mission Fund Church Boiler Fund Lych Gate & Buildings Renovation Endowment funds Endowment Fund TOTAL FUNDS |
At 1.1.20 £ 533,979 2,806 536,785 72 7,400 4 - 581 109 2,935 50 1 56 88 219 468 10,633 12 7 - - - 22,635 41,843 601,263 |
Net movement in funds £ (1,905) 154 (1,751) - - - 23 - - 50 (50) - (36) (88) (199) (222) (3,486) 17 - 2,106 4,696 30,000 32,811 2,297 33,357 |
At 31.12.20 £ 532,074 2,960 |
|---|---|---|---|
| 535,034 72 7,400 4 23 581 109 2,985 - 1 20 - 20 246 7,147 29 7 2,106 4,696 30,000 |
|||
| 55,446 44,140 |
|||
| 634,620 |
Page 15
continued...
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General Fund Fabric Fund Restricted funds British Legion Alzheimers Society PC Church Improvements Toddlers Middlesbrough Foodbank Fresh Expressions Zoe's Place Starz Feast of Fun Starz Community Kids Club Fellowship Crafts Come and See Harvest Appeal Coulby Mission Fund Church Boiler Fund Clergy Collection Lych Gate & Buildings Renovation Endowment funds Endowment Fund TOTAL FUNDS |
Incoming resources £ 73,500 154 73,654 23 80 50 19 478 - 50 88 500 17 20 175 3,147 4,696 877 30,000 40,220 - 113,874 |
Resources expended £ (75,405) - (75,405) - (80) - (69) (514) (88) (249) (310) (3,986) - (20) (175) (1,041) - (877) - (7,409) - (82,814) |
Gains and Movement losses in funds £ £ - (1,905) - 154 - (1,751) - 23 - - - 50 - (50) - (36) - (88) - (199) - (222) - (3,486) - 17 - - - - - 2,106 - 4,696 - - - 30,000 - 32,811 2,297 2,297 2,297 33,357 |
|---|---|---|---|
Page 16
continued...
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
The Parochial Church Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General Fund Fabric Fund Restricted funds Flower Fund Dr Barnardo's Organ Appeal Ordination Hymn Book Appeal Church Outings Alzheimers Society Teesside Hospice PC Church Improvements Toddlers Charity Collection from funerals Middlesbrough Foodbank Fresh Expressions Zoe's Place Starz Feast of Fun Starz Community Kids Club Fellowship Crafts Wide Screen Fund Families in Need Endowment funds Endowment Fund TOTAL FUNDS |
At 1.1.19 £ 530,500 2,678 533,178 49 - 2,400 4 581 109 49 115 2,202 50 1 61 88 46 - 8,514 10 760 7 15,046 34,984 583,208 |
Net movement in funds £ (521) 128 (393) (49) 72 5,000 - - - (49) (115) 4,733 - - (5) - 173 468 2,119 2 (760) - 11,589 6,859 18,055 |
Transfers between funds £ 4,000 - 4,000 - - - - - - - - (4,000) - - - - - - - - - - (4,000) - - |
At 31.12.19 £ 533,979 2,806 536,785 - 72 7,400 4 581 109 - - 2,935 50 1 56 88 219 468 10,633 12 - 7 22,635 41,843 601,263 |
|---|---|---|---|---|
continued...
Page 17
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
The Parochial Church Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General Fund Fabric Fund Restricted funds Christian Aid Flower Fund Dr Barnardo's Organ Appeal Lent Alzheimers Society Teesside Hospice PC Church Improvements Middlesbrough Foodbank Zoe's Place 10__% Bazaar Donation Stage Curtain Curate's Collection Starz Feast of Fun Starz Community Kids Club Fellowship Crafts Wide Screen Fund Resource materials Endowment funds Endowment Fund TOTAL FUNDS |
Incoming resources £ 116,850 128 116,978 535 - 303 5,000 129 192 - 4,997 1,161 219 330 100 131 1,565 11,615 79 20 520 26,896 - 143,874 |
Resources expended £ (117,371) - (117,371) (535) (49) (231) - (129) (241) (115) (264) (1,166) (46) (330) (100) (131) (1,097) (9,496) (77) (780) (520) (15,307) - (132,678) |
Gains and Movement losses in funds £ £ - (521) - 128 - (393) - - - (49) - 72 - 5,000 - - - (49) - (115) - 4,733 - (5) - 173 - - - - - - - 468 - 2,119 - 2 - (760) - - - 11,589 6,859 6,859 6,859 18,055 |
|---|---|---|---|
continued...
Page 18
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
The Parochial Church Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General Fund Fabric Fund Restricted funds Flower Fund Dr Barnardo's Organ Appeal Ordination British Legion Hymn Book Appeal Church Outings Alzheimers Society Teesside Hospice PC Church Improvements Toddlers Charity Collection from funerals Middlesbrough Foodbank Fresh Expressions Zoe's Place Starz Feast of Fun Starz Community Kids Club Fellowship Crafts Wide Screen Fund Families in Need Coulby Mission Fund Church Boiler Fund Lych Gate & Buildings Renovation Endowment funds Endowment Fund TOTAL FUNDS |
At 1.1.19 £ 530,500 2,678 533,178 49 - 2,400 4 - 581 109 49 115 2,202 50 1 61 88 46 - 8,514 10 760 7 - - - 15,046 34,984 583,208 |
Net movement in funds £ (2,426) 282 (2,144) (49) 72 5,000 - 23 - - (49) (115) 4,783 (50) - (41) (88) (26) 246 (1,367) 19 (760) - 2,106 4,696 30,000 44,400 9,156 51,412 |
Transfers between funds £ 4,000 - 4,000 - - - - - - - - - (4,000) - - - - - - - - - - - - - (4,000) - - |
At 31.12.20 £ 532,074 2,960 535,034 - 72 7,400 4 23 581 109 - - 2,985 - 1 20 - 20 246 7,147 29 - 7 2,106 4,696 30,000 55,446 44,140 634,620 |
|---|---|---|---|---|
continued...
Page 19
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
The Parochial Church Council
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General Fund Fabric Fund Restricted funds Christian Aid Flower Fund Dr Barnardo's Organ Appeal Lent British Legion Alzheimers Society Teesside Hospice PC Church Improvements Toddlers Middlesbrough Foodbank Fresh Expressions Zoe's Place 10__% Bazaar Donation Stage Curtain Curate's Collection Starz Feast of Fun Starz Community Kids Club Fellowship Crafts Wide Screen Fund Resource materials Come and See Harvest Appeal Coulby Mission Fund Church Boiler Fund Clergy Collection Lych Gate & Buildings Renovation Endowment funds Endowment Fund TOTAL FUNDS |
Incoming resources £ 190,350 282 190,632 535 - 303 5,000 129 23 272 - 5,047 19 1,639 - 269 330 100 131 1,653 12,115 96 20 520 20 175 3,147 4,696 877 30,000 67,116 - 257,748 |
Resources expended £ (192,776) - (192,776) (535) (49) (231) - (129) - (321) (115) (264) (69) (1,680) (88) (295) (330) (100) (131) (1,407) (13,482) (77) (780) (520) (20) (175) (1,041) - (877) - (22,716) - (215,492) |
Gains and Movement losses in funds £ £ - (2,426) - 282 3,461 (2,144) - - - (49) - 72 - 5,000 - - - 23 - (49) - (115) - 4,783 - (50) - (41) - (88) - (26) - - - - - - - 246 - (1,367) - 19 - (760) - - - - - - - 2,106 - 4,696 - - - 30,000 - 44,400 9,156 9,156 9,156 51,412 |
|---|---|---|---|
Restricted funds represent funds raised or donated for purposes specified by the donor and include church collections for particular charities.
continued...
Page 20
The Parochial Church Council
of the Ecclesiastical Parish of St Cuthbert’s Church, Marton, Middlesbrough
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
14. RELATED PARTY DISCLOSURES
During the year donations amounting to £8,742 (2019: £7,911) were received from trustees.
Donations of £478 (2019: £1,161) were received during the year for Middlesbrough Foodbank, a charity in which Alan Proudler is a trustee. As at 31 December 2020, an amount of £20 (2019: £61) was held in restricted funds in relation to this.
Page 21