Parochial Church Council of St Bees Priory Annual Report and Accounts for the year ending 31 December 2021 Charity Number 1143193 ## Parochial Church Council of St Bees Priory |Contents
Administrative Information
Annual report
Independent examiner’s report
Receipts and Payments Account
Statement of Assets and Liabilities
Notes to the financial statements|Page
3 - 5
6 - 10
11
12
13
14 - 20| |---|---| Page | 2 **Parochial Church Council of St Bees Priory Administrative information** St Bees Priory Church is situated in St Bees, Cumbria. It is part of the Diocese of Carlisle within the Church of England. The correspondence address is St Bees Priory Church, St Bees, CA27 0DR. The Parochial Church Council (PCC) was registered with the Charity Commission on 1 August 2011. ## **Charity number 1143193** PCC members who have served from 1 January 2021 until the date this report was approved are: Incumbent Revd R Gibbs Ministry Team Retired Clergy with the Bishop's Permission to Officiate Revd Canon J Baker Revd A Baker Revd D Cox Revd J Marshall Revd Canon T Park Revd R Lee Wardens Mrs W Mellor Mr D McGee (until May 2021) Mr Tom Kelly (from May 2021) Mrs R McAndrew Mr M Lightfoot Secretary Mr J Mellor (until May 2021) Mrs R Rendell (from May 2021) Treasurer Mr N Killip Lay Vice Chair Dr P Bearman (until October 2021) Deanery Synod Representative Mrs R McAndrew Elected PCC members _To serve until APCM 2022:_ Mr G Gilmour Mrs D Lee Mr J Kennedy Mr N Killip _Co-opted to serve until 2022:_ Mr C Robson (ex-officio) Mr J Haile (Patron) _To serve until APCM 2024:_ Mr F Bowler Mrs A Ross Mrs H Hemm Page | 3 **Parochial Church Council of St Bees Priory Administrative information (continued)** ## Committees The PCC meets approximately 10 times a year. It operates through a number of committees, which meet as required between full meetings of the PCC. The Incumbent is an ex-officio member of all of the committees. ## Full Committee This committee is the only committee required by law. In this parish it consists of the Incumbent, the Lay Vice Chair, the Wardens and Deputies, the Officers and Members of the PCC. ## Standing Committee This committee meets and transacts the business of the PCC between its meetings and also sets the agenda for full meeting of Council. It is chaired by the Incumbent, and comprises the Church Wardens, treasurer and two nominated lay members of the PCC. Members Reverend Becky Gibbs (Chair) Grant Gilmour (from November 2021) Tom Kelly (from May 2021) Deb Lee (from November 2021) Malcolm Lightfoot Rosalie McAndrew Wendy Mellor ## Building and Works Committee The function of this committee is to arrange for the maintenance of the fabric of the church and ancillary buildings and grounds and to advise on proposals for action which ultimately require ratification by the PCC. The committee meets on a regular basis, several times a year but can meet more often if extraordinary action is necessary. Members Mr J Kennedy (Chair) Mr G Gilmour Mr M Lightfoot Dr I McAndrew Mrs R McAndrew Dr J Hale Mr F Bowler Mr D Hope Mr T Kelly Churches Together Representative Representatives from all the Egremont group of churches meet regularly to discuss aspects of mutual interest. Representatives: Mrs S Davidson ## Worship Committee The function of this committee is to advise/recommend to the incumbent on matters of worship in the Priory. Members Mr F Bowler Mr P Barratt Mrs R McAndrew Mrs W Mellor Page | 4 **Parochial Church Council of St Bees Priory Administrative information (continued)** Accountants robinson+co Chartered Accountants 72 Lowther Street Whitehaven CA28 7AH Bankers TSB plc 59 Lowther Street Whitehaven CA28 7DT The CBF Church of England Funds Senator House 85 Queen Victoria Street London EC4V 4ET Page | 5 **Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2021** The members present their report and the financial statements for the year ended 31 December 2021. The members who served during the year and up to the date of this report are set out on pages 3 & 4. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and 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 published on 16 July 2014. ## **Background** The Priory Church of St Mary and St Bega is the church of the Parish of St Bees. The Priory, originally an outpost of St Mary's York, was founded in the early 12th century for a Benedictine order. The present building, begun around 1120, probably replaced a pre-Norman church. Today, it is a Grade 1 listed building and is one of five monastic building in Cumbria still in use as a parish church. In the 19th century, it housed a theological college, the first outside Oxford and Cambridge. The Chancel, which had been derelict from the Reformation, was brought back into use as a college lecture hall. In 1855 there was a major reordering of the building interior by William Butterfield. The tower houses a ring of eight bells. There has been Christian worship at the site of the Priory for over one thousand years. On site are two cross shafts, one firmly dated from the 10th Century, showing Viking influence, and the other also from the pre-Norman era. The St Bees place-name is derived from "Kirkeby Becok" - the "Church town of Bega", which was used in the 12th Century. St Bega is something of a mystery. She is said to have been an Irish princess who fled across the sea to St Bees to avoid an enforced marriage. This was most likely in the thirty years after 850, when the Vikings were settling Ireland, and legend has it that she then lived a life of piety at St Bees. The Priory seats 300+ and consists of the original nave, transepts and part of the chancel. The North transept is the Lady Chapel, seating 20-30 people. The Lady Chapel has two statues by Josefina de Vasconcellos. Her work is displayed in many cathedrals, in the Peace Park at Hiroshima and outside Stormont. Josefina donated further statues for a 'Sleeping Child Garden' in the Priory grounds, a place of remembrance for anyone who has lost a child before or after birth. The garden is open for visitors. The South transept is occupied by one of the last Father Willis organs, completed in 1899, and is used for recitals as well as for worship. There are many requests from visiting organists from all over the world to play the organ. The Victorian stained-glass windows depict Old and New Testament scenes in the North and South aisles, respectively. In 1981 a mediaeval body in a lead coffin was found during an archaeological dig in the monastic south transept area of the Lady Chapel. The 'St Bees Man', dating from mediaeval times, is considered to be one of the best-preserved bodies found in Europe. Details can be found in the history exhibition in the church. Because of its age and historical importance, the Priory holds a number of similar 'treasures' amongst which are the Fox Screen and, from more recent times, the beautiful embroidered wall hanging at the East End, which was made as part of our Millennium celebrations. For these and many other reasons, the Priory features in Simon Jenkins' book '1000 Best Churches.' Page | 6 **Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2021 (continued)** ## **Structure, governance and management** The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules. The PCC became an Official Charity registered with the Charity Commission on 1 August 2011, Charity Number 1143193. ## Recruitment and appointment of members Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. The Priory is led by a ministry team and the church council, who are responsible to the Bishop of Carlisle. The ministry team is as noted on page 3. The Priory has a rich musical heritage, which is led today by our organist/choirmaster. He leads the choir and plays our famous organ as well as the grand piano as appropriate for the occasion. For a hundred and fifty years, bell-ringers have summoned people to worship. It's not just a time prompt, but a spiritual reminder in a world of secular values that a religious service is about to take place in the midst of the community. The ringers are led by the Tower Captain. ## Key management personnel The members of the PCC consider that they themselves comprise the key management personnel of the charity, in charge of directing and controlling the charity and running the operation of the charity on a day to day basis. Subject to remuneration paid for specific roles as shown in note 6 to the accounts, all members give of their time freely. Details of members’ expenses and related party transactions are given in note 6 to the accounts ~~.~~ ## Related parties The Friends of the Priory support the Priory through social and cultural events and encourage interest in its history, architecture and heritage. There are other dedicated groups of volunteers who are generous with their time in organising the cleaning and gardening at the Priory, and in arranging social events. ## Objectives and activities The PCC's objects are promoting in the ecclesiastical parish the whole mission of the church. Our vision is to know Jesus Christ better and make Him better known. ## Public benefit The members have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities, and how these planned activities will contribute to the aims and objectives they have set. Page | 7 **Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2021 (continued)** ## **Achievements and performance** The Priory was closed for public worship from January until Easter, with services being livestreamed. Holy week services were held on Zoom (as was Evening Prayer from February) ; the Mothering Sunday service was online, but daffodils were delivered to the door of senior worshippers. On Easter Day services resumed in church, with Livestream being continued throughout the year. Evening Prayer restarted in April; Ascension Day service was held outdoors in the church grounds; 2 morning services resumed in September with an alternate pattern of services. An All-Age service was zoomed monthly on Sunday afternoons. Sunday refreshments and Pop-In Centre restarted in September. A Story Service started in September at 9.00 am – held monthly. Festivals were held as usual but with restrictions of distancing, mask-wearing and sanitising :- Harvest festival held in October; all Christmas services were held; and the new Christmas Tree Festival throughout December attracting over 300 visitors. Christmas services were well-attended – the Carol service; Christingle; the Crib service; and the Communion services. Average Sunday 10.30 am 40 Adults 2 Children 9.00 am service 12 Evening Prayer 8 Easter attendance 58 Adults 5 children Christmas attendance Eve – Crib service 50 Adults 20 children; Communion 52 Adults 0 children Christmas Day Communion – 55 Adults 12 Children Baptisms 8 (1 adult) Marriages 6 Funerals 9 (1 Burial) The 10.30 morning service and festival services have been strongly supported by the Priory choir and organist, numbers increasing over Christmas to 20 choristers (average of 15). Note:- In 2021 it is noticeable that worshipping congregation has halved in number, but many more plus newcomers are viewing on Livestream ( via youtube or facebook). Electoral Roll for 2021 149 134 Residents 15 non-resident ## **Review of the year** At the end of last year’s report I wrote that I hoped that in 2021 we would continue to reach out and bless our congregation, community and the wider world. Looking back over the past twelve months I can see that we have, despite many challenges, been the blessing we hoped to be. The year started rather depressingly with another lockdown. But by now we were amateur experts in all things digital and we again moved online broadcasting our services on facebook and youtube. Reverend Nicki Pennington and I shared “Baking through Lent” videos and ideas and reflections for families called “A Crafty Lent”. Our Good Friday “Hour at the Cross” service was in the form of a video including musical contributions on the Father Willis organ from Frank Bowler. It was wonderful to be back together for in person worship again at Easter, and a joy to hold weddings and baptisms in the Priory again, despite the restrictions, and to meet for our APCM and worship in May. At this service we thanked outgoing warden Derek McGee and welcomed a new warden to the team, Tom Kelly. Several PCC members did not stand for re-election and we were sad to see them go but grateful for their contribution. A faithful supporter of the Priory for many years, Mary Branford, retired from leading the flower arranging rota this year. We are pleased that several parishioners are continuing her good work, albeit on a smaller scale. In the summer, inspired by Carlisle Diocese’s refreshed “God for all” vision we began to embed the four themes of “Tread Gently”, “Care Deeply”, “Follow Daily” and “Speak Boldly” into our worship. Page | 8 **Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2021 (continued)** This would not have been possible without the participation and support of the retired ministry team and our Rural Dean. ## _Tread Gently_ This year’s COP 26 conference in Glasgow in September was a defining moment in our efforts to combat climate change. In 2021 we responded to our need to reduce our carbon footprint by exploring becoming an Eco Church. We set up a working party to look at what needs to be done to achieve a bronze award. From September to December our worship was focused on the theme of “tread gently”. ## _Care Deeply_ In December we began to explore what it means to “care deeply” for one another and our worship explored this theme. The PCC heard a presentation on the work of the “Welcome Churches Network” and we signed up to be a church that welcomes Afghan refugees. In November we hosted a service for groups supporting 16 Days of Activism Against Gender-Based Violence. At the end of the year we hosted our first ever Christmas tree festival and it was resounding success. We were so pleased to welcome charities, voluntary groups, schools and businesses into the Priory and to enjoy their innovative and even profound Christmas tree creations. 2021 was a busy year for our ministers, wardens, PCC, cleaner and caretaker as together we tried to find our way through the Covid 19 crisis; enabling people to worship whilst keeping them safe. We look forward to 2022 with hope as we begin to explore further the themes of “follow daily” and “speak boldly” continuing to look for ways to be a blessing whatever may befall. ## **Financial review** The PCC's total funds at 31 December 2021 were approximately £27,600 (including liabilities) higher than at the start of the financial year (2020: increase of approx. £11,178). The surplus for 2021 reflects the £20,000 growth in value of the invested funds (2020: gain £9,000) while also charging £10,100 depreciation on the New College Hall. The PCC remains in a satisfactory position with free reserves being sufficient to cover four months' recurring expenditure even should all income streams fail. This buffer is in line with the position at the beginning of the year, which was four months’ worth of recurring expenditure. This year has again been a year in which actual spends were less than predicted when setting the 2021 budget. Availability of suitable contractors to undertake the Building and Works planned schedule of work to the Priory and grounds together with reduced cost for a Parish administrator being the principal contributors. ## **Reserves policy** The PCC does not currently have a reserves policy. Page | 9 **Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2021 (continued)** ## **Principal funding sources** Aside from the income generated by church hall lettings and other activities for generating funds, the principal funding continues to be voluntary income through planned giving £46,935, service collections £3,170, gift aid on donations £13,770 and general donations £8,800, which together represents 70% of incoming resources; additionally, three grants totalling £13,138 supplemented 2021 income increasing the overall percentage of income to 82% from these sources. ## **Risk management** The members have examined the major strategic, business and operational risks which the PCC faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. ## **Future plans** This year has seen the introduction to the Priory of ‘digital giving’, principally via a contactless giving device located in the Priory and also via the Priory Web site, our aim is to further promote digital giving routes to generate income. Increasing income by; additional hiring of the Priory and the New and Old Collage halls, considering broader commercial activities and, continuing to support the stewardship campaign are all themes for the near and medium term future. Work to maintain in good order the fabric of the Priory, associated buildings and grounds deferred from recent years still needs completed. Of particular note is addressing rainwater ingress to the South Transept for which a cost in the region of £15,000 is anticipated for 2022. ## **Statement of members' responsibilities** The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Law applicable to charities in England and Wales requires the members to prepare financial statements for each financial year which give a true and fair view of charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the members are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the PCC and signed on their behalf by Reverend Becky Gibbs Priest in Charge and PCC Chair Page | 10 Independent examlner's report to the mernber5 on the unaudtted financlal ststements of the Parochial Church Councll of St Bees Priory. I report on the accounts of the Parochial Church Council of St Bees Priory for the year ended 31 December 2021 set out on pages 12 to 20. Respective reSpo￿lbilItieS of members and Independent examlner As the charity's members you are responsible for the preparation of the accounts. The charity's members consider that an Audit 15 not required for this year under section 144 of the Charities Act 2011 (the Charities ' Act) and that an independent examination is needed. It is my responsibility to examine the accounts under Section 145 of the Charities Act. to follow the procedures laid down in the General Directions given by the Charity Commission under section 14515){bl of the Charities Act. and to State whether particular matters have come to my attention. Basls of Independent examlner's statement My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the attounting records kept by the charity and a comparison of the accounts p￿Sented with those records. It a150 includes consideration of any unusual items or disc105ure5 in the accounts, and seeking explanation5 from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report 15 limited to those matters set out in the statement bebw. Independent examiner's ststement In connection with my examination, no matter has come to my attention: lil which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with sedion 130 of the Charities Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been Met; or lill to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. J Spires FCA DChA Independent examiner robinson+co Chartered Accountants 72 Lowther Street Whltehaven CA28 7AH 3111 2bL Page | 11 ## **Parochial Church Council of St Bees Priory** ## **Financial Statements for the Year Ending 31st December 2021** ## **Receipts and Payments Accounts** |**Notes**
**Receipts**
**Voluntary receipts:**
Planned giving
Collections at services
Donations
All other giving/voluntary receipts
2a
Gift Aid recovered
**Activities for generating funds**
2b
**Investment Income**
2c
**Church Activities**
2d
**Total Receipts**
**PAYMENTS**
**Church Activities:**
Diocesan parish contribution
Clergy and staffing costs
Activities undertaken directly
3a
Mission giving and donations
3b
Support costs
3c
**Costs of generating funds**
**Total Payments**
**Excess of receipts over payments**
Transfers between funds
4
Cash at bank and in hand at 1st January
Cash at bank and in hand at 31st December|**Unrestricted**
**Restricted**
**Endowment**
**2021**
**2020**
**Funds**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
**£**
46,205
730
-
46,935
43,135
3,177
-
-
3,177
3,712
5,327
328
-
5,655
13,019
16,211
90
-
16,300
4,764
13,771
-
-
13,771
13,087| |---|---| ||84,690
1,148
-
85,838
77,717
7,033
-
-
7,033
6,445
2,284
1,778
-
4,062
3,954
4,159
2,463
-
6,622
4,322| ||**98,166**
**5,389**
**-**
**103,554**
**92,438**| ||38,000
-
-
38,000
37,600
1,768
-
-
1,768
2,327
33,988
5,470
-
39,457
31,738
2,650
150
-
2,800
2,629
3,405
-
-
3,405
3,279
-
-
-
-
125| ||**79,810**
**5,620**
**-**
**85,430**
**77,697**| ||**18,355**
**(231)**
**-**
**18,125**
**14,741**
-
-
-
-
-| ||**18,355**
**(231)**
**-**
**18,125**
**14,741**| ||37,252
12,953
-
50,205
33,433| ||55,149
12,722
-
67,871
50,205| Page | 12 ## **Parochial Church Council of St Bees Priory** Statement of Assets and Liabilities For the year ending 31 December 2021 |**Notes**
**Cash funds:**
TSB Bank current account and 'cash in hand'
CCLA Deposit funds
**Investment assets**
CCLA Investment fund[shares at market value]
**Total cash and investments**
**Other monetary assets**
**Assets retained for church use:**
New College Hall
**Liabilities**
**5**
New College Hall - additional note|**Unrestricted**
**Funds**
**£**
55,149
6,608
61,757
87,985
149,742
-
-
950|**Restricted**
**Funds**
**£**
12,722
1,793
14,515
64,956
79,471
-
443,019
-|**Endowment**
**Funds**
**£**
-
-
-
6,932
6,932
-
-
-|**2021**
**Total**
**£**
67,871
8,401
76,272
159,873
236,144
-
443,019
950|**2020**
**Total**
**£**
50,205
8,396| |---|---|---|---|---|---| ||||||58,602| ||||||139,864| ||||||198,466| ||||||-
453,088| ||||||1,405| Freehold land and buildings retained by the Priory comprise the New College Hall which is included in the financial statements at its insurance valuation of £556,944 less accumulated depreciation thereon. The New College Hall was built by the Theological College and donated to the church when the Theological College closed in 1895. No historical cost information is held for this asset, and the members consider that the cost of obtaining such information will outweigh any benefits arising. These accounts were approved by members on and signed on their behalf by: Reverend Becky Gibbs Priest in Charge and PCC Chair Page | 13 ## **Parochial Church Council of St Bees Priory** Notes to Financial Statements For the year ending 31 December 2021 ## 1. Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are summarised below. ## 1.1. Basis of accounting The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis. The PCC constitutes a public benefit entity as defined by FRS 102. The presentational currency is UK Sterling, with amounts rounded to the nearest £. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. In particular, consideration has been given to the recent COVID-19 pandemic in this assessment. ## 1.2. Fund accounting General 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 are those funds which must be spent on restricted purposes and details of the funds held and restrictions are provided in note 4. Endowment funds, where the capital must be retained, are also explained in note 4. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. ## 1.3. Income All income is included in the Receipts and Payments Account when received. Care has been taken to ensure no income has been duplicated or omitted. Unrealised gains or losses are accounted for on revaluation of investments at 31 December. Whilst they are not shown within the Receipts and Payments account, details are shown in the notes to the accounts. ## 1.4. Expenditure Expenditure is recognised on a payments. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Grants and donations are accounted for when paid over. Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Expenditure on church activities comprises those costs incurred by the PCC in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. The diocesan parish share is accounted for when paid. Any parish share unpaid at 31 December is not provided for in these accounts. Support costs, including governance costs, are those costs incurred directly in support of expenditure on the objects of the charity and include project management. Page | 14 ## **Parochial Church Council of St Bees Priory** ## Notes to Financial Statements For the year ending 31 December 2021 (continued) ## 1. Accounting policies (continued) ## 1.5. Tangible fixed assets and depreciation ## _Consecrated land and buildings and movable church furnishings_ Consecrated and beneficed property is excluded from the accounts by s.10 (2)(a) of the Charities Act 2011. No value is placed on movable 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 movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Receipts and Payments Account and separately disclosed. ## _Other fixtures, fittings and office equipment_ Equipment used within the church premises (if any) is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. Freehold land and buildings are depreciated on a straight line basis at 2% per annum. ## 1.6. Investments Investments held as fixed assets are revalued at mid-market value at year ending 31[st] December. Any purchases or sales of investments are shown separately within the Receipts and Payments Account. The gain or loss is shown in the notes to the accounts. ## 1.7. Current assets Amounts owing to the PCC at 31 December in respect of fees, grants or other income are shown as debtors less provision for amounts that may prove uncollectable. Short term deposits include cash held on deposit with the CBF Church of England Funds. Page | 15 ## **Parochial Church Council of St Bees Priory** ## Notes to Financial Statements ## For the year ending 31 December 2021 |**Analysis of Receipts**
**2a All other giving/Voluntary receipts**
Pillar Box donations
Contactless Giving
Grants
Lenten Lunches
Special Collections
Legacy
**2b Activities for generating funds**
Hire of priory
Sales
Special events (900 Years)
Social Committee
Magazine Advertising
Old College Hall (Hire)
New College Hall (Hire)
Pop-in Café
**2c Investment Income**
Bank Interest
Income from Listed Investments
**2d Church Activities:**
Fees
Magazine Donations|**Unrestricted**
**Funds**
**£**
1,834
1,328
13,048
-
-
-
**16,211**
238
922
-
83
3,198
482
423
1,688
**7,033**
3
2,280
**2,284**
1,919
2,240
**4,159**|**Restricted**
**Funds**
**£**
-
-
90
-
-
-
**90**
-
-
-
-
-
-
-
-
**-**
1
1,777
**1,778**
2,463
-
**2,463**|**2021**
**2020**
**Total**
**Total**
**£**
**£**
1,834
1,080
1,328
-
13,138
2,398
-
177
-
609
-
500
**16,300**
**4,764**
238
-
922
242
-
1,480
83
112
3,198
3,106
482
322
423
243
1,688
940
**7,033**
**6,445**
4
36
4,057
3,918
**4,062**
**3,954**
4,382
3,347
2,240
975
**6,622**
**4,322**| |---|---|---|---| Page | 16 ## **Parochial Church Council of St Bees Priory** ## Notes to Financial Statements For the year ending 31 December 2021 |**Analysis of Payments**
**3a**
**Activities undertaken directly**
Priory utilities
Priory Cleaning and Caretaker
Insurance (inc. NCH)
Maintenance: Priory & OCH
Maintenance: Graveyard & Priory grounds
Organist and Organ expenses
Leaflets and sundry printing
Magazine expenses
Social Committee Expenses
Miscellaneous Expenses
Music and Choir
New College Hall expenses
Old College Hall expenses
**3b**
**Giving and Donations:**
Overseas Mission and Relief Agencies
UK Agencies
PCC - Christmas donations
Other donations
PCC - Christmas donations:
World Vision - Childhood rescue
Church Homeless Trust (National)
Hospice at Home - West Cumbria
Network Youth Church (Local area)
SIM - Mukinge Hospital (Zambia)
Other donations:
Shepherd's Charity
Rhode Bryan memorial
**3c**
**Support costs**
Grass Cutting
Secretarial
Administration
Photocopying
Professional support - Accountancy
Subscriptions
Bank Charges
Sundry Expenses|**Unrestricted**
**Funds**
**£**
5,590
8,030
6,390
2,120
988
3,509
511
3,207
163
2,695
-
784
-
**33,988**
-
-
2,550
100
**2,650**
800
800
400
400
150
150
100
2,800
-
505
1,268
531
960
-
-
141
**3,405**|**Restricted**
**Funds**
**£**
-
-
-
33
3,558
1,079
-
_-_
_-_
170
629
-
-
**5,470**
-
-
-
150
**150**
-
-
-
-
-
-
-
-
**-**|**2021**
**2020**
**Total**
**Total**
**£**
**£**
5,590
4,530
8,030
4,251
6,390
10,793
2,154
2,381
4,546
1,675
4,588
3,411
511
179
3,207
2,215
163
63
2,865
514
629
436
784
1,254
-
35
**39,457**
**31,738**
-
457
-
220
2,550
1,000
250
952
**2,800**
**2,629**
-
101
505
-
1,268
1,401
531
704
960
286
-
789
-
-
141
(1)
**3,405**
**3,279**| |---|---|---|---| Page | 17 **Parochial Church Council of St Bees Priory** Note 4 to Statement of Financial Activities For the year ending 31 December 2021 ## **Unrestricted Funds** The movements in Unrestricted funds during the year were: |||**At**|||||**At**|| |---|---|---|---|---|---|---|---|---| ||**1**|**January**|**Incoming**|**Outgoing**||**Gains and**|**31 December**|**Change in year**| |||**2021**|**Resources**|**Resources**|**Transfers**|**Losses**|**2021**|| |||**£**|**£**|**£**|**£**|**£**|**£**|| |**Unrestricted General Fund**||119,425|98,166|(80,600)|-|11,011|148,002|28,577| ## **Purpose of unrestricted funds** General 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** The movements in restricted funds during the year were: |Fabric Fund
Graveyard Fund
Organ Fund
Sunday School Fund
Furnishing Fund
Bellringers Fund
_Shepherds Trust_
_Whitehead Charity_
Livesey Trust
Choir Fund
Webster Fund
New College Hall building
New College Hall Appeal|**At**
**At**
**1 January**
**Incoming**
**Outgoing**
**Gains and**
**31 December**
**Change in year**
**2021**
**Resources**
**Resources**
**Transfers**
**Losses**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**
2,040
605
(33)
-
-
2,612
572
8,280
1,969
(3,558)
-
729
7,420
(860)
30,357
987
(1,079)
-
3,804
34,069
3,712
1,792
161
-
-
138
2,090
298
4,637
122
(120)
-
616
5,256
619
5,715
842
(50)
-
609
7,116
1,401
_6,578_
_183_
_(150)_
_-_
_907_
_7,518_
940
_642_
_14_
_-_
_-_
_70_
_726_
85
7,380
194
-
-
954
8,528
1,148
2,163
304
(629)
-
268
2,105
(58)
351
7
-
-
35
393
42
453,088
-
(10,069)
-
-
443,019
(10,069)
1,638
-
-
-
-
1,638
-
524,660
5,389
(15,689)
-
8,129
522,490| |---|---| ## **Purposes of restricted funds** Restricted funds are those funds which must be spent on restricted purposes in accordance with the donors' wishes. The following funds represent accumulated donations and investment income for the stated purpose: Fabric Fund, Graveyard Fund (including the David Watson Memorial Fund), Organ Fund, Sunday School Fund, Furnishing Fund, Bellringers Fund and Choir Fund. The Shepherds Trust Fund is expended on Christmas donations as directed by the Trustees of the Shepherds Trust. The Whitehead Trust fund is similarly directed by the Trustees of the Shepherds Trust. The PCC acts as custodian of these two funds, hence though included in the annual PCC reporting of accounts do not contribute to the overall assets of the PCC. The Livesey Trust Fund is expended on junior choir members' gratuities. The Webster Trust - Gifted (in the 1940s) by Mrs Webster of Wimbledon a sum of £100 to the churchwardens under Trust to maintain & keep insured, the West Door of the church. The New College Hall Fund consists of the insurance valuation of the building less accumulated depreciation thereon. No historical data is available to ascertain how the building was originally funded, however the members have chosen to allocate this to restricted funds on the assumption that the building costs would have been funded from specific donations and appeals. The New College Appeal fund was created in 2017 to raise funds for essential maintenance work on the grade 2 listed building, which was substantially completed in that year. Fundraising continued throughout 2018 towards the cost of installing a new heating system in the building, and to carry out internal restoration works. The balance remaining in the fund will be used to provide funds for further improvements to the building. Page | 18 ## **Endowment Funds** The movements in endowment funds during the year were: |Mossop Fund
Postlethwaite Fund
Chancel Fund
Sunday School Fund|**At**
**At**
**1 January**
**Incoming**
**Outgoing**
**Gains and**
**31 December**
**Change in year**
**2021**
**Resources**
**Resources**
**Transfers**
**Losses**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**
225
-
-
-
32
258
32
246
-
-
-
35
281
35
901
-
-
-
129
1,030
129
4,692
-
-
-
671
5,363
671
6,064
-
-
-
868
6,932| |---|---| ## **Purposes of endowment funds** The Mossop, Postlethwaite, Chancel and Sunday School Funds are all held on permanent endowment. The income arising from the capital of the Mossop, Postlethwaite and Chancel Funds may be used for general purposes and is credited to unrestricted funds. The income arising from the capital of the Sunday School Fund may only be used for expenditure associated with the Sunday School and is therefore credited to restricted funds. Page | 19 **Parochial Church Council of St Bees Priory** Note 5 and Suplementary Notes to Statement of Financial Activities For the year ending 31 December 2021 ## **Liabilities** |**5**
Parish Council loan
Uncashed cheques
other payments|**2021**
**2020**
**£**
**£**
950
950
-
435
-
20
950
1,405| |---|---| ## **6 Supplementary Notes:** ## **Employment** No employee received emoluments of more than £60,000 During the year the PCC employed an organist, Mr F Bowler who was also employed as caretaker, and Mrs D Bowler as cleaner (both part-time) though no payments were large enough to attract social security costs. Mr F Bowler is a member of the PCC The PCC also employs a 'Parish Administrator' (on a self-employed basis). Mrs Vicky Bearman undertook this position from January to March followed by Mrs Emma Mason from September and December. There are no other staff costs relating to the trustees (key management personnel). ## **Shepherds Trust** The PCC acts as custodian to the Shepherds and Whitehead Trusts on behalf of the Shepherds Trust Trustees. The Trustees distributed 'Christmas gifts' of £10 each to 12 individuals, associated costs for postage and cards being £30, giving a total of £150 payment during 2021. ## **Other giving** |**Other giving**|| |---|---| |Other giving during 2021 totalled|1,179| |Christian Aid|302| |Toilet Twinning|60| |Royal British Legion|265| |Bishops Harvest Appeal|326| |Children's Society|227| ## **Grants** |**Grants**|| |---|---| |The PCC received grants totalling|13,138| |Culture Recover Fund|8,900| |Additional Restrictions Grant|4,002| |Listed Places of Worship(Vat)|236| Page | 20