Parochial Church Council of St Bees Priory
Annual Report and Accounts for the year ending 31 December 2022
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 - 12
13
14
15
16 - 23|
|---|---|
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 2022 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 Canon R Lee
Wardens Mrs W Mellor (until Apr 2022) Mr T Kelly Mrs R McAndrew (until Apr 2022) Mr M Lightfoot
Secretary Mrs R Rendell
Treasurer Mr N Killip
Lay Vice Chair Mrs D Lee (from Apr 22)
Deanery Synod Representative Mrs R McAndrew
Elected PCC members To serve until APCM 2025: Mr G Gilmour Mrs D Lee Mr J Kennedy Mr N Killip
Co-opted to serve until 2023: 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 Tom Kelly Deb Lee Malcolm Lightfoot Rosalie McAndrew (until May 22) Wendy Mellor (until May 22)
## 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 Reverend Becky Gibbs (Chair) Mr F Bowler Mr P Barratt Mrs R McAndrew
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 2022**
The members present their report and the financial statements for the year ended 31 December 2022. 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 2022 (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.
## Safeguarding
Over the last year the PCC and Parish has continued to develop its safeguarding practices. We have adopted all relevant policies and guidelines of the Church of England and Diocese of Carlisle with respect to the safeguarding of both children and young people and of vulnerable adults. We have complied with the duty to have due regard to the House of Bishop’s guidance on safeguarding children and vulnerable adults under Section 5 of the Safeguarding and Clergy Discipline Measure 2016.
Page | 7
**Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2022 (continued)**
## **Achievements and performance**
Worship returned to normality in 2022 with 3 services held every Sunday – Holy Communion, Family Communion and Evening Prayer. Morning service continued to be livestreamed to 25 - 30 people who preferred to worship from home – for convenience or due to lack of mobility. More worshippers attended festivals such as Easter and events such as Lent Lunches. The monthly Story service for young families continued through the year.
A new programme of Lay leaders for Morning Worship has been introduced, with a team of 4 lay leaders who share leading or assisting the non-eucharistic services.
Christmas services were well-attended with numbers doubled from last year. The Christmas Tree Festival was held again in December with a Christmas Fayre and brought in over 400 visitors. The Village School restarted their festival services at Easter, Remembrance and Christmas; and for the first time since the school reopened, St Bees School held their Carol service at the Priory.
Special services were celebrated – the Diocesan Mothers Union Triennium service in February; Choral Evensong in March in Thanksgiving for the Emergency & Rescue Services; for the Platinum Jubilee in June the Priory with village societies organised a week’s History Exhibition featuring seven decades of the late Queen’s reign, with a televised filming of the Thanksgiving service from St Paul’s.
The Friends of the Priory programme was revived with lectures, concerts and fundraisers through the year – also a Priory tour with Belfry visit & demo attracted a new audience. Concerts and organ recitals resumed with performances from West Cumberland Choral Society, Whitehaven Music Festival Group, a student organ recitalist and the June Choral Evensong with the Priory Choir and Buffet organised by Friends of the Priory – were all well-attended.
As visitor numbers increased in the summer, history tours and weekly talks were held with ‘Fridays at Five’ tour on Priory history by Chris Robson followed by a short organ recital by Frank Bowler. The Priory hosted history tours by the Viking Congress and other tour groups; a C-to-C walking group visit by the Sierra Club from USA, and an influx of national and international visitors was noted in the Visitors’ Book. Filming by BBC for the TV programme Antiques Road Trip took place at the Priory in March, focussing on the St Bees Man story, and televised later in September.
Also staff at Westlakes College who are Priory members created a virtual reality tour of the Priory, available on the website.
Average Sunday – 10.30 am 50 adults 2 children 9.00 am Holy Communion 12; Evening Prayer 8 Easter attendance – 127 total
Christmas Eve – Christingle & Crib service 90 adults, 120 children Christmas Eve - Midnight Communion 72 adults Christmas Day – Communion 62 adults 6 children Baptisms – 12 Marriages – 5 Funerals – 13 Electoral Roll 150 Residents 145; non-residents 15
It’s noticeable that congregation numbers have generally doubled for services since the Covid years but apart from festivals, numbers of children and families remain low. The monthly Story Service has encouraged the attendance of younger families.
Page | 8
**Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2022 (continued)**
## **Review of the year**
Throughout 2022 we sought to embed the God4All vision more deeply in church life. The four areas; Care Deeply, Follow Daily, Speak Boldly and Tread Gently appeared regularly on PCC agendas and in our standing committee meetings. Overall, having this vision has widened our ministry and deepened our existing ministries.
## **Care Deeply**
Aim: We will listen to our local communities, and respond in loving service, seeking to transform injustice, challenge oppression and pursue peace & reconciliation
## Outcomes:
- To help churches to listen to their local communities.
- To develop effective partnerships with other groups and organisations.
- To help Christians to be a prophetic voice, challenging unjust structures and systems.
- To equip Christians to be peace-makers and reconcilers in all spheres of life.
## Examples:
Emergency Services Choral Evensong, Healing Hubs training course, Warm spot, Pastoral visiting, Home Communions, Care home visits, Pop-In Café, refreshments after church, food at gatherings, Lent lunches, fundraising for various charities, flowers on Mothering Sunday, gifts at Harvest and Christmas, making Christingles, support for Ukraine, engaged with the “Welcome Churches” network
## **Follow Daily**
Aim: We will help each other to follow Jesus more closely, seeking to grow as his disciples in all aspects of life, both corporately and as individuals
## Outcomes:
- To encourage growing Christian faith.
- To embed a culture of ‘whole-life discipleship’ (Monday-Saturday as well as Sunday).
- To enable people to encounter and study the Bible, and to explore its application for everyday life.
- To encourage a culture of prayer in different contexts.
## Examples:
Advent Course and Advent Meal “Welcoming the stranger”, started a PCC conversation about “Living in love and faith”, ran special services for all ages such as Mothering Sunday and Harvest, Remembrance, Christingle, the Christmas tree service, school services at end of year, Harvest, Remembrance and Christmas. Weddings and Marriage preparation, Baptisms and baptism visits, Funerals and care for the bereaved. Planned non-eucharistic services in a small team. Hosted various events and services, musical, cultural and educational
## **Speak Boldly**
Aim: We will share our faith in Jesus Christ in everyday ways, seeking to connect with everyone, especially those currently unrepresented in our churches. We’ll do this in both time-honoured & pioneering ways.
Page | 9
**Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2022 (continued)**
## Outcomes:
- To facilitate giving everyone the opportunity to hear and respond to the good news of Christ.
- To equip Christians to speak naturally about their faith.
- To help Christians speak about Christian viewpoints on the important issues of today.
· To enable more connections with under-represented groups in our churches, and to plant new churches and worshipping communities.
## Examples:
Story Service 9am Fourth Sunday of the month. New parishioners welcome lunch at the vicarage. Strengthened our social media and online presence and investigated how we might improve the website. Compiled a booklet containing the financial report and reports from all the other Priory organisations for parishioners to read before the APCM. Strengthened the Priory Governance through effectively linking and improving communication between the Standing Committee, Finance, Building and Works, PCC, Worship and Pastoral teams. Christmas tree festival & Christmas tree Fayre. Added a God4All section the centre of the Parish magazine. Built teams on the fringes of the church i.e. Holy Mowers. Invited volunteers to vicarage for thank you at Christmas.
## **Tread Gently**
Aim: We will strive to safeguard the integrity of God’s creation, seeking to sustain and renew the life of the earth
Outcomes:
- To develop a biblical understanding of the place of the natural world in God’s plans.
· To enable more sustainable ways of using our resources in our churches (including their buildings).
· To equip Christians with practical, everyday ways of living more sustainably.
· To help Christians in expressing a Christian viewpoint on environmental issues.
## Examples:
Applied for and was awarded Eco Church Bronze award. Replaced all bulbs in the Priory with LEDs. Supported “St Bees Green Future” (local organisation) Ran an Eco Church Open Afternoon. Continued to forge links with the local community through the vicarage walled garden project.
## **Next steps**
We plan to repeat many of these activities in 2023 whilst exploring new and innovative ways to reach out to our local community, know Christ and make him known.
Page | 10
**Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2022 (continued)**
## **Financial review**
The PCC's total funds at 31 December 2022 were approximately £16,000 (including liabilities) lower than at the start of the financial year. (2021: increase of approx. £27,600) The reduction during 2022 principally reflects a £18,790 (unrealised) loss in value of invested funds. (2021: gain £20,000)
Total receipts on unrestricted funds were £104,162, of which £45,712 received from planned giving, £19,853 from other voluntary giving and donations, and a further £14,249 from Gift Aid. Restricted donations received amounted to £2,691.
Overall income in 2022 increased by 7%. (excluding insurance claims) Although planned giving through regular bank standing order decreased slightly by 1.5% from 2021, income increased particularly from collections, (£5,421 from 2021) and Fees (£2,876 from 2021) and also from hire of the New College Hall, ‘Pop In’ café and the social committee.
Voluntary giving, which represents 61% of overall income (excluding insurance claims) remains the principle source of funding and when combined with associated gift aid increases to 74% of income.
PCC funds have also benefitted from successful insurance claims for the repair to walls within the Priory grounds.
Overall payments in 2022 increased by 24%. £95,556 was spent from unrestricted funds to provide Christian ministry from St Bees Priory, including the contribution to the diocesan parish share that increased by 6% in the year and largely provides the stipend and housing for the local clergy.
Utility costs increased by 33% (£1,818) in 2022. Maintenance and repair of the Priory increased by £13,400 as work held in abeyance from previous years has now been undertaken and completed.
The net result for the year was an excess of receipts over payments of £8,606 on unrestricted funds. The combine balance of unrestricted bank and deposit balances carried forward is £69,068.
The PCC was notified in August 2022 by Scott Duff & Co a firm of solicitors acting in the administration of a will that the PCC is bequeathed an amount from the residual estate which is estimated at £400,000. Entitlement having been proved though monies not yet received.
## **Reserves policy**
The PCC does not currently have a reserves policy.
## **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 £46,242, service collections £8,598, and general donations/other giving £13,293 which together gift aid represents 74% of income.
Page | 11
**Parochial Church Council of St Bees Priory Annual Report for the year ended 31 December 2022 (continued)**
## **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. Principle risks going forward are escalating utility costs, potential major and significant costs (£400,000 over 5 years) associated with the quinquennial inspection and a further £50,000 to £100,000 estimated to address rainwater ingress to the South Transept.
## **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 the Reverend Becky Gibbs Priest in Charge (PCC Chair)
Reverend Becky Gibbs
Page | 12
## **Independent examiner's report to the members on the unaudited financial statements of the Parochial Church Council of St Bees Priory.**
I report on the accounts of the Parochial Church Council of St Bees Priory for the year ended 31 December 2022 set out on pages 14 to 23.
## **Respective responsibilities of members and independent examiner**
As the charity's members you are responsible for the preparation of the accounts. The charity's members consider that an Audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention.
## **Basis of independent examiner'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 accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from 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 is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(i) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been met; or
(ii) to which, in my opinion, attention should be dr ~~awn in orde~~ r ~~to enable a~~ p ~~roper unde~~ rs ~~tanding of t~~ h ~~e accounts~~ to be reached.
...........................................................
**J Spires FCA DChA**
## **Independent examiner**
## **robinson+co**
**Chartered Accountants 72 Lowther Street Whitehaven CA28 7AH**
Page | 13
## **Parochial Church Council of St Bees Priory**
## **Financial Statements for the Year Ending 31st December 2022**
## **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
**Other receipts**
Insurance Claims
**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
TransfersfromTSB to CCLA Deposit Account
TransfersfromTSB to CCLA Investment Account
Pass Through funds (net)
Cash at bank and in hand at 31st December|**Unrestricted**
**Restricted**
**Endowment**
**2022**
**2021**
**Funds**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
**£**
45,712
530
-
46,242
46,935
8,598
-
-
8,598
3,177
4,860
1,020
-
5,880
5,655
6,395
1,019
-
7,414
16,300
14,249
123
-
14,371
13,771|
|---|---|
||79,814
2,691
-
82,505
85,838
15,406
-
-
15,406
7,033
2,358
1,838
-
4,196
4,062
4,479
4,384
-
8,863
6,622
2,106
7,576
-
9,682
-|
||**104,162**
**16,489**
**-**
**120,652**
**103,555**|
||40,280
-
-
40,280
38,000
4,641
-
-
4,641
1,768
46,565
9,206
-
55,771
39,457
1,275
752
-
2,027
2,800
2,795
-
-
2,795
3,405
-
-
-
-
-|
||**95,556**
**9,958**
**-**
**105,514**
**85,430**|
||**8,606**
**6,532**
**-**
**15,138**
**18,125**
(1,342)
1,342
-
-
-|
||**7,264**
**7,874**
**-**
**15,138**
**18,125**
55,149
12,722
-
67,871
50,205
(30,000)
-
-
(30,000)
-
(33)
-
(33)
(347)
(347)|
||32,066
20,563
-
52,629
67,871|
Page | 14
## **Parochial Church Council of St Bees Priory**
Statement of Assets and Liabilities
For the year ending 31 December 2022
|**Notes**
**Cash funds:**
TSB Bank current account[& cash in hand]
CCLA Deposit funds
**Investment assets**
CCLA Investment fund[shares at market value]
**Total cash and investments**
**Other monetary assets**
Endowment fund.(Reference note below)
**Assets retained for church use:**
New College Hall(Reference note below)
**Liabilities**
**5**|**Unrestricted**
**Funds**
**£**
32,058
37,010
69,068
77,628
146,696
-
-
13,335|**Restricted**
**Funds**
**£**
20,571
1,808
22,379
57,340
79,720
-
432,950
-|**Endowment**
**Funds**
**£**
-
-
-
6,116
6,116
400,000
-
-|**2022**
**Total**
**£**
52,629
38,818
91,447
141,084
232,531
400,000
432,950
13,335|**2021**
**Total**
**£**
67,871
8,401|
|---|---|---|---|---|---|
||||||76,272|
||||||159,873|
||||||236,144|
||||||-
443,019|
||||||950|
## New College Hall - additional note
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.
## Endowment fund - additional note
The PCC was notified in August 2022 by Scott Duff & Co a firm of solicitors acting in the administration of a will that the PCC is bequeathed a two thirds share of the residual estate estimated at £400,000. Entitlement having been proved though monies not yet received.
Approved by the PCC and signed on their behalf by the Reverend Becky Gibbs Priest in Charge (PCC Chair)
Reverend Becky Gibbs Priest in Charge and PCC Chair
Page | 15
## **Parochial Church Council of St Bees Priory**
Notes to Financial Statements
For the year ending 31 December 2022
## 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 £. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## 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 | 16
## **Parochial Church Council of St Bees Priory**
## Notes to Financial Statements
For the year ending 31 December 2022 (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 | 17
## **Parochial Church Council of St Bees Priory**
## Notes to Financial Statements
For the year ending 31 December 2022
|**Analysis of Receipts**
**Notes**
**2a All other giving/Voluntary receipts**
Pillar Box donations
6
Contactless Giving
Grants
6
Lenten Lunches
Legacy
**2b Activities for generating funds**
Hire of priory
Sales
Special events
Social Committee
Magazine Advertising
Old College Hall (Hire)
New College Hall (Hire)
Pop-in Café
**2c Investment Income**
Bank Interest(CCLA Deposit Account)
Income from Listed Investments
**2d Church Activities:**
Fees
Magazine Donations
**Fees Restricted Funds:**
Graveyard & Priory Grounds
Choir
Bell ringers|**Unrestricted**
**Funds**
**£**
2,754
1,818
1,823
-
-
**6,395**
509
1,211
-
406
3,593
538
4,222
4,927
**15,406**
394
2,358
**2,751**
2,874
1,605
**4,479**|**Restricted**
**Funds**
**£**
-
-
266
752
-
**1,019**
-
-
-
-
-
-
-
-
**-**
23
1,838
**1,862**
4,384
-
**4,384**
3,644
260
480
4,384|**2022**
**2021**
**Total**
**Total**
**£**
**£**
2,754
1,834
1,818
1,328
2,089
13,138
752
-
-
-
**7,414**
**16,300**
509
238
1,211
922
-
-
406
83
3,593
3,198
538
482
4,222
423
4,927
1,688
**15,406**
**7,033**
417
4
4,196
4,057
**4,613**
**4,062**
7,258
4,382
1,605
2,240
**8,863**
**6,622**|
|---|---|---|---|
Page | 18
## **Parochial Church Council of St Bees Priory**
## Notes to Financial Statements
For the year ending 31 December 2022
|**Unrestricted**
**Notes**
**Funds**
**Analysis of Payments**
**£**
**3a**
**Activities undertaken directly**
Priory utilities(inc. OCH & NCH)
7
7,408
Priory Cleaning and Caretaker(excl. OCH & NCH)
5,045
Training
762
Priory & NCH Insurance
6,786
Maintenance: Priory(excl. OCH & NCH)
12,561
Maintenance: Graveyard & Priory grounds
-
Organist payments
3,520
Organ Maintenance & Repair
-
Leaflets and sundry printing
445
Magazine expenses
4,130
Social Committee Expenses
440
Miscellaneous Expenses
7
1,727
Music and Choir
7
85
New College Hall expenses
7
2,705
Old College Hall expenses
7
950
**46,565**
**3b**
**Giving and Donations:**
Overseas Mission and Relief Agencies
225
UK Agencies
-
PCC - Christmas donations
1,050
Other donations
-
**1,275**
Overseas Mission and Relief Agencies
Ukraine Appeal(March 2022)
225
UK Agencies:
Save the Children Charity(Lent Lunches)
376
NSPCC - St Bees Branch(Lent Lunches)
376
PCC - Christmas donations:
300
West Cumbria Domestic Violence Support(Freedom Project)
300
Christian Aid
300
SIM - Mukinge Hospital (Zambia)
150
2,027
**3c**
**Support costs**
Secretarial
-
Administration
1,036
Photocopying
814
Professional support - Accountancy
672
Subscriptions
237
Bank Charges
-
Sundry Expenses
36
**2,795**
Cumbria Community Foundation(Winter Warmth Fund)|**Restricted**
**Funds**
**£**
-
-
-
-
3,000
3,754
-
1,059
-
_-_
_-_
160
1,233
-
-
**9,206**
-
752
-
-
**752**
-
-
-
-
-
-
-
**-**|**2022**
**2021**
**Total**
**Total**
**£**
**£**
7,408
5,590
5,045
8,030
762
-
6,786
6,390
15,561
2,154
3,754
4,546
3,520
3,509
1,059
1,079
445
511
4,130
3,207
440
163
1,887
2,865
1,318
629
2,705
784
950
-
**55,771**
**39,457**
225
-
752
-
1,050
2,550
-
250
**2,027**
**2,800**
-
505
1,036
1,268
814
531
672
960
237
-
-
-
36
141
**2,795**
**3,405**|
|---|---|---|
Page | 19
## **Parochial Church Council of St Bees Priory**
## Note 4 to Statement of Financial Activities
## Movements in Funds
For the year ending 31 December 2022
|**Unrestricted Funds**||||||||||
|---|---|---|---|---|---|---|---|---|---|
||**At**|||||||**At**||
||**1 January**|**Incoming**|**Outgoing**|||**Gains**|**and**|**31 December**|**Change in year**|
||**2022**|**Resources**|**Resources**|**Transfers**||**Losses**||**2022**||
||**£**|**£**|**£**|**£**||**£**||**£**||
|General Fund|148,792|104,556|(95,556)|(1,342)||(10,357)||146,092|(2,699)|
|**Restricted Funds**||||||||||
||**At**|||||||**At**||
||**1 January**|||||**Gains**|**and**|**31 December**|**Change in year**|
||**2022**|**Receipts**|**Payments**|**Transfers**||**Losses**||**2022**||
||**£**|**£**|**£**|**£**||**£**||**£**||
|Fabric Fund|2,612|653|(3,000)||-||-|264|(2,348)|
|Graveyard & Priory grounds Fund|7,420|12,081|(3,754)||-||(685)|15,062|7,642|
|Organ Fund|34,069|1,397|(1,059)||-|(3,578)||30,828|(3,240)|
|Sunday School Fund|2,090|166|-||-||(129)|2,127|37|
|Furnishing Fund|5,256|126|-||-||(580)|4,802|(453)|
|Bellringers Fund|7,116|606|-||-||(572)|7,150|34|
|_Shepherds Trust_|_7,518_|_191_|_(160)_||-||_(855)_|_6,694_|(824)|
|_Whitehead Charity_|_726_|_15_|_-_||-||_(66)_|_675_|(51)|
|Livesey Trust|8,528|202|-||-||(897)|7,833|(695)|
|Choir Fund|2,105|316|(1,233)||1,351||(252)|2,287|182|
|Webster Fund|393|7|-||-||(33)|367|(26)|
|New College Hall building|443,019|-|(10,069)||-||-|432,950|(10,069)|
|New College Hall Appeal|1,638|-|-||(8)||-|1,630|(8)|
|Lenten Lunches|-|752|(752)||-||-|(0)|(0)|
||522,490|16,513|(20,027)||1,342|(7,648)||512,670||
The sum of £1,351 [£1350.50 rounded] transfer to the Choir Fund represents the memorial collection of the late Dr Geoff Burgess Reference - May 2022 PCC Meeting
## **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, 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 | 20
## **Endowment Funds**
|Mossop Fund
Postlethwaite Fund
Chancel Fund
Sunday School Fund|**At**
**At**
**1 January**
**Gains and**
**31 December**
**Change in year**
**2022**
**Receipts**
**Payments**
**Transfers**
**Losses**
**2022**
**£**
**£**
**£**
**£**
**£**
**£**
258
-
-
-
(30)
227
(30)
281
-
-
-
(33)
248
(33)
1,030
-
-
-
(121)
909
(121)
5,363
-
-
-
(631)
4,731
(631)
6,932
-
-
-
(816)
6,116|
|---|---|
## **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 | 21
**Parochial Church Council of St Bees Priory**
Note 5 and 6 to Statement of Financial Activities
For the year ending 31 December 2022
|**5**
**Liabilities**
Parish Council loan
Uncashed cheques(No. 818)
'Carpark' wall repair
NCH Roof repair
Church heating (Pump replacement)
Administrator (Nov & Dec hours)
'Graveyard' wall repair|**2022**
**2021**
**£**
**£**
-
950
100
-
3,250
-
1,630
2,630
650
5,075
-
13,335
950|
|---|---|
## **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' (Mrs Emma Mason) on a self-employed basis.
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 13 individuals, associated costs for postage and cards being £30, giving a total £160 payment for 2022.
## **Other giving** (PCC acted as agent)
|**Other giving** (PCC acted as agent)||
|---|---|
|Other giving during 2022 totalled|2,426.52|
|RNLI (St Bees) from Xmas tree festival|168.50|
|Mothers Union - Collection from triennial service|312.00|
|Cockermouth Christian Centre Trust North Lakes Foodbank|125.00|
|Christian Aid - Ukraine Appeal envelope collection|225.05|
|Christian Aid - East Africa Famine Relief Appeal|287.60|
|Bishops Harvest Appeal|392.70|
|DEC Pakistan Floods Appeal|83.00|
|Royal British Legion - Remembrance Sunday service|279.16|
|West Cumbria Hospic at Home(Xmas Fayre)|21.00|
|The Church of England Childrens Society(Christingle)|232.50|
|The Church of England Childrens Society(Xmas Mag greetings)|300.01|
## **Grants**
|**Grants**||
|---|---|
|The PCC received grants totalling|2,089|
|Educational grant from the EE & W|300|
|G Mills Memorial Trust||
|Listed Places of Worship(Vat)|1,789|
## **Pillar Box donations**
Restricted - Organ and 'sleeping child garden' collection boxes Unrestricted - Wooden box mounted on the stone pillar.
Page | 22
## **Parochial Church Council of St Bees Priory**
## Note 7 Payment Analysis Detail
For the year ending 31 December 2022
|Priory Utilities
Priory
NCH
Gas
4,224
2,048
1,024
Electric
2,134
1,623
511
Phone
498
498
-
Water
551
340
211
7,408
4,510
1,746
Old College Hall
Receipts
538
Payments
Hire
538
Maint. & Repair
Cleaning
Caretaking
New College Hall
Receipts
4,222
Payments
Hire
4,222
Maint. & Repair
Cleaning
Caretaking
Music and Choir
Piano tuning (Unrestricted)
Cushions for Choir stalls
Music & Expenses
Loan repayment (Parish Council)
Christmas Cards
IT Equipment
Cost of 2022 Calendars
Shepherds Charity (Restricted fund)
A Rocha UK - Eco Church Bronze award
'Other'
Miscellaneous Expenses|OCH
1,152
-
-
-
1,152
950
520
115
315
2,705|
|---|---|
||1,517
768
420
1,318|
||85
846
387
1,887|
||950
250
226
222
160
50
29|
Page | 23