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2020-12-31-accounts

Ormskirk Street United Reformed Church – Trustees Annual Report for 2019

Land and property

The Trust owns no property. The church building is vested in the Mersey Province Trust which holds the property for the benefit of Ormskirk Street United Reformed Church. The church’s share of the manse holds on trust most manses for the benefit of the churches within the Synod. Minor maintenance costs are borne by the three churches within the pastorate (See later) in proportion to their share of ministry. Large items of expenditure are borne mainly by the Province Trust.

Ministry

On 1[st] August 2019 the ministry vacancy came to an end when Catherine Atkinson was ordained and inducted to the newly expanded pastorate which now includes Ormskirk Street, Haresfinch and Rainford URCs. Ministry is shared in proportions 50% Ormskirk Street, 25% Haresfinch and 25% Rainford. Costs of ministry and manse are met in the same proportions; the Ormskirk Street treasurer responsible for payment and receiving repayment in the same proportions.

Services of Worship and Pastoral Care

Until the induction of Rev Catherine Atkinson, the arrangements continued as before. The church had Rev Peter Lyth as interim moderator, but his workload prevented him from regular attendance. However his main role was to assist with finding and making arrangements for the induction of a new minister. As a candidate, Mrs Atkinson received a large majority of members’ votes at Rainford and Ormskirk Street and a unanimous call to Haresfinch. We are grateful for the priority given by our Synod Moderator to finding a new minister and her inspiring ordination and induction service.

The three churches in the pastorate now share one minister and she leads worship in proportion to each church’s share but this is a flexible arrangement to allow for the requirement to attend training sessions for newly ordained ministers and annual leave which the churches attempt to share in proportion, again flexibly. Visiting ministers and the members of each church provide worship leaders as needed. This arrangement has worked well up to and including Christmas.

Each church holds midweek services and worship events and most are led by members with the minister leading occasionally. More work is needed on the future planning of these and other midweek services. More collaboration will ensue in the year to come to provide more worship and joint services particularly at festival times.

The minister provides pastoral care according to need. Each church provides most pastoral care through its Elders with the minister providing end of life and serious illness care. She also officiates at all funerals, weddings and baptisms.

The church hall at the Haresfinch church was destroyed in an arson attack and a complete rebuild, replacing a wooden building with a normally constructed building will begin in 2020 and that will take priority for the minister during rebuilding but particularly after commissioning. She will hopefully be freed to concentrate on the new mission opportunities.

Outreach

Our outreach to our Primary School has continued with our minister now joining the team to lead assemblies. Our outreach to those who use rooms within the church has continued to strengthen and our Local Church Leader is to lead encouraging more church members to get involved. In particular the church continues to give active support to St Helens Youth Brass Ban and that support is eagerly returned by the Band and its young members and their parents. Support of the St Helens Sinfonietta has also continued even after the death of their founder and musical director, Alan Free who was a church member. The new musical director is the same man as holds the same position with the Band so relationships should continue and shows signs of enhancement.

We still collect for St Helens Foodbank and two of our members are enthusiastic volunteers. Street Pastors continue to use our premises as a meeting point in late evenings without any charge.

Care of the Environment

We continue to build on our active implementation. The replacement heating system has bee installed and is working well. The church now has more control and it is possible through zoning to heat areas in use without heating the whole building but just maintaining background heating. Replacement lighting has been installed in more areas and savings are evident. Further replacements are planned for 2020.

Waste management has been improved and waste collection is better managed.

Finance

The accounts have been kept in accordance with Charity Commission requirements and independently examined by qualified accountant. Payments continue and now include ministerial expenses according to our share of 50%. They have been as expected but may vary as the new ministry progresses. We will be responsible additionally for payment of expenses in connection with further training for new ministers.

Spending is monitored monthly by Elders at their monthly meetings. Regular and detailed reports are given with clear explanations. Elders rarely need to seek clarification and find only evidence of good stewardship and adherence to financial guidelines.

The continuing improvements to the building are properly justified and managed. The special appeal for funds to replace the heating system has proved adequate, ending up with

a small surplus. Regular updates have been given to the church on the progress of the work and the payments made.

Data Protection

The church continues to follow guidance and participates in training. To the best of our knowledge and belief we follow all compulsory guidelines. Appropriate members participate in training and implement new advice. Appropriate insurance continues in force to insure against risk to the church and its Eldership and members.

The same information is given to users and updated. A church directory has not yet been produced due to failure of a number of members failing to respond to requests for agreement to publication and illness of the compiler. It is hoped to complete the task in early 2020. However no details will be published without consent.

Safeguarding

The church policy which complies with URC and Synod guidelines is communicated to all users of the building and the policy explained. All organisations dealing with young people (eg Guides) and all organisations for vulnerable people (incl Mental health, Dementia Etc) have their own policies with which we agree. DBS checks of all staff and any relevant volunteers are carried out. It is likely that more volunteers will require checks in 2020.

There have been no major incidents during the whole of 2019

ORMSKIRK STREET UNITED REFORMED CHURCH, STHELENS

INCOME & EXPENDITURE ACCOUNT YEAR ENDED 31 DECEMBER 2020

2020
INCOME
£
Direct Giving
44,164
Endowment and Investment
7,766
Capital Gift Fund
2,860
Internal Donations
300
Use of Rooms
28,178
Other Income - Coffee
1,048
Other Income - Other
2,476
Special Appeals :-
Income
1,111
Less Donations
(1,111)
-
86,792
EXPENDITURE
Ministry
28,606
Wider Work
899
Church Expenses - Wages and Utilities
33,035
Church Expenses - Other Items
13,836
Fabric Maintenance - Church
13,763
90,139
Net Surplus of (Expenditure) Over Income
(3,347)
GENERAL RESERVE
Balance at 1 January
42,994
Surplus of (Expenditure) Over Income
(3,347)
39,647
Realisation of 313 units held by United Reformed Church
(Mersey Provence) Trust Limited
11,074
Transfer from Heating Fund
550
Balance at 31 December
51,271
2020
ASSETS
£
Cash at Bank / Brokers
HSBC Deposit Account
24,315
Royal Bank of Scotland
6,098
Investec
4,176
HSBC
40,046
Petty Cash
150
74,785
REPRESENTING BALANCES ON THE FOLLOWING FUNDS
General Reserve
51,271
Music Festival Fund
1,427
Youth and Education Fund
7,249
Benevolent Fund
1,278
Capital Gift Fund
10,274
Organ Fund
3,286
Heating Fund
-
74,785
BALANCE SHEET AS AT DECEMBER 2020
2019
£
36,191
7,866
4,146
950
64,678
4,331
2,863
2,279
(2,279)
-
121,025
29,753
154
52,511
16,914
21,077
120,409
616
38,396
616
39,012
-
3,982
42,994
2019
£
15,891
5,501
16,233
42,844
150
80,619
42,994
1,724
7,478
2,100
21,734
2,888
1,701
80,619
2019
£
36,191
7,866
4,146
950
64,678
4,331
2,863
2,279
(2,279)
-
121,025
29,753
154
52,511
16,914
21,077
120,409
616
38,396
616
39,012
-
3,982
42,994
2019
£
15,891
5,501
16,233
42,844
150
80,619
42,994
1,724
7,478
2,100
21,734
2,888
1,701
80,619
121,025
29,753
154
52,511
16,914
21,077
120,409
616
38,396
616
39,012
-
3,982
42,994
2019
£
15,891
5,501
16,233
42,844
150
80,619
42,994
1,724
7,478
2,100
21,734
2,888
1,701
80,619

1

ORMSKIRK STREET UNITED REFORMED CHURCH, STHELENS

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020

1. Church premises at Ormskirk Street, St Helens

Valued for insurance during 2020 at £5,248,522

2. Stock held for general purposes and valued at

ock held for general purposes and valued at
Nominal
units
313
Investments held by United Reformed Church
(Mersey Provence) Trust Limited (Repaid during year)
ock held for capital and other purposes and valued at
Corporate Bonds
UK Equities
Property Bond
International Equities
Alternative Assets
2020
£
-
-
2020
£
16,138
39,936
13,215
25,182
7,188
101,659
2019
£
12,507
12,507
2019
£
6,103
37,392
13,722
28,568
6,271
92,056

3. Stock held for capital and other purposes and valued at

All of the above properties are vested in the United Reformed Church (Mersey Province) Trust Limited

4. Organ, furniture and equipment in the church premises

Valued for insurance during 2020 at £1,203,077130

5. Members and Adherents

Number of Members
Number of Adherents
6.
Special Appeals
Donations made from Income from Special Appeals were as follows
Willowbrook Hospice
Income to be distributed
69
11
80
2020
£
1,060
51
1,111
69
12
81
2019
£
-
-
2,279

These Accounts were agreed by the Elders on 8 April 2021

C Knight - Treasurer

R Newby - Church Secretary

2

ORMSKIRK STREET UNITED REFORMED CHURCH, STHELENS

Independent Examiner's Report

Report to the Trustees of Ormskirk Street United Reformed Church, St Helens (Charity Number 1145831) on the Accounts for the year ended 31 December 2020 set out on pages 1 to 7

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2020

Responsibilities and basis of report

As the 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 2011 Act and in carrying out my examination, I have followed the 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 which gives me cause to believe that in, any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act or;

  2. the accounts do not accord with the accounting records

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

Dated 8 April 2021

Geoffrey T. Johnson Chartered Accountant 33 Park Brook Lane Shevington Wigan WN6 8AF

3

ORMSKIRK STREET UNITED REFORMED CHURCH, ST HELENS

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020

INCOME

DIRECT GIVING
Freewill Offering
Loose Collections
Income Tax Refunds on Covenants
Subscriptions and Donations
ENDOWMENT AND INVESTMENT
Investments held by United Reformed Church
(Mersey Provence) Trust Limited
Allanson Charity
Cross Trust
Ravensdale Trust
CAPITAL GIFT FUND
Alternative Assets
UK Equities
International Equities
Property Bond
Corporate Bonds
INTERNAL DONATIONS
Luncheon Club
Mixed Fellowship
Mums & Tots
Ladies Guild
OTHER INCOME - OTHER
Funeral Fees
Phone & Photocopier
Fundraising Events
Sale of Cards/Books etc.
Sundry Income
Car Park
2020
£
34,527
1,115
7,212
1,310
44,164
201
965
600
6,000
7,766
84
1,101
807
510
358
2,860
250
-
-
50
300
199
165
2,000
112
-
-
2,476
2019
£
26,343
1,789
6,876
1,183
36,191
418
848
600
6,000
7,866
71
1,667
1,099
521
788
4,146
600
300
50
-
950
-
755
1,410
303
20
375
2,863

4

ORMSKIRK STREET UNITED REFORMED CHURCH, ST HELENS

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020

EXPENDITURE

MINISTRY
Ministry and Mission Contributions
Ministers Expenses
Manse Council Tax
Manse Water Charges
Manse Telephone
Manse Maintenance
Pulpit Supply
WIDER WORK OF THE CHURCH
Annual Donations to Charities
CHURCH EXPENSES
Wages
Insurance
Gas
Electricity
Water
CHURCH EXPENSES - OTHER ITEMS
Printing, Stationery and Postage
Organ and Choir
Telephone
Maintenance Office Machines etc.
Fees etc.
Cleaning Materials etc.
Worship
Contribution From Allansons Library Fund
Sundries
Contribution From Allansons Library Fund
FABRIC MAINTENANCE - CHURCH
Central Heating - Servicing & Repairs
Alarm Maintenance
Building Survey
Automatic Door Maintenance & Repairs
Lift Maintenance & Repairs
Miscellaneous
New Carpet For Gallery
Convert Lighting to LED
Sale of Gas Cookers
Removal of Gas Meter
Blinds
Drain Repairs & Cleaning
Health & Safety
Redecoration of Gallery
Painting of Entrance Hall & Coffee Bar
Roof Fund
Install New Ovens
Ground Maintenance
1,455
-
2020
£
21,698
2,202
3,354
491
574
-
287
28,606
899
22,593
3,104
4,110
3,061
167
33,035
1,098
1,618
1,143
3,731
400
3,697
1,455
694
694
-
13,836

5

ORMSKIRK STREET UNITED REFORMED CHURCH, ST HELENS

MUSIC FESTIVAL FUND FOR YEAR TO 31 DECEMBER 2020

Balance brought forward
Bank Interest
Income
Expenditure
Balance carried forward
2020
£
1,724
1
158
1,883
456
1,427
2019
£
1,544
1
942
2,487
763
1,724

YOUTH AND EDUCATION FUND FOR THE YEAR TO 31 DECEMBER 2020

Balance brought forward
Bank Interest
Income
Expenditure
Balance carried forward
2020
£
7,478
4
1,201
8,683
1,434
7,249
2019
£
7,241
4
1,338
8,583
1,105
7,478

BENEVOLENT FUND YEAR ENDED 31 DECEMBER 2020

Balance brought forward
Income
Bank Interest
Annual Distribution - Allansons Charity
Expenditure
Benevolent Payments
Balance carried forward
Balance brought forward
Add
Sale Of Investments
Purchase of Investments
31,949
Brokers Charges
711
Balance carried forward
THE BALANCE IS REPRESENTED BY THE FOLLOWING BANK ACCOUNTS
Royal Bank of Scotland
Investec
CAPITAL GIFT FUND
YEAR ENDED 31 DECEMBER 2020
2020
£
2,100
2
676
678
1,500
1,500
1,278
2020
£
21,734
21,200
42,934
243
32,660
779
2019
£
2,002
4
594
598
500.00
500.00
2,100
2019
£
6,178
16,578
22,756
1,022
10,274
6,098
4,176
10,274
21,734
5,501
16,233
21,734

6

ORMSKIRK STREET UNITED REFORMED CHURCH, ST HELENS

ORGAN FUND YEAR ENDED 31 DECEMBER 2020

2020
£
Balance Brought Forward
2,888
Add Donations Received
396
Bank Interest
2
398
3,286
2020
£
Balance Brought Forward
1,701
Transfer from General Reserve
-
1,701
Add
Donations Received
-
Income Tax Refund
-
Evans Trust
-
Congregational & General Trust
-
St Helens Trust
-
Bank Interest
-
1,701
Less
Consultants Fees
-
Replacement of Heating Equipment
1,701
1,701
Transfer to General Reserve
-
1,701
Balance Carried Forward
-
2020
£
Afternoon Fellowship
144
Flower Fund
204
Mixed Fellowship
161
Mother & Toddler
371
Catering Committee
76
Social Group
200
Ladies Guild
72
1,228
OUTSIDE OF THE CHURCH ACCOUNTS
CHURCH ORGANISATIONS HOLDING MONEY
HEATING REPLACEMENT FUND
YEAR ENDED 31 DECEMBER 2020
396
2
2020
£
2,888
398
1,631
2
2019
£
1,255
1,633
3,286 2,300
66,333
2,888
2020
£
1,701
-
2019
£
22,115
-
1,701
-
-
-
-
-
-
22,115
15,660
4,002
18,000
12,000
2,500
39
1,701
1,701
74,316
72,615
1,701
-
68,633
3,982
- 1,701
2019
£
144
154
145
390
232
1,957
119
1,228 3,141

7

Ormskirk Street United Reformed Church Finance Report for the year 2020

2020 has been an exceedingly difficult year with the onset of the Covid Pandemic. As a result of the closures over the year, this has had a detrimental effect on our finances. Unfortunately, this has continued into 2021, but hopefully, with the new vaccines, things will return to some form of normality soon.

General Fund had a deficit of £3,347, which taking into consideration the year we have had is not a bad result.

The General Fund is used for the day to day running of the church and excludes specialised funds such as Benevolent, Youth & Education, Music and Organ.

As mentioned, we had an overall deficit with our income being down by £34,233 which represented a fall of 28%. We started 2020 with a General Fund of £42,994. At the end of the year, we started 2021 with a General Fund of £40197, excluding the £11,074 in respect of the realisation of units from Mersey Provence Trust Fund which was closed.

In examining the different income accounts in the General Fund, we find: -

Direct Giving Increased by £7,973 (+22%)

This is due to the generosity of our members, who despite no Church services ensured their donations were forwarded.

NOTE: The different aspects of Direct Giving were: -

FWO +£8,184 (+31%) Loose Collection -£674 (-28%) Gift Aid Tax Refund +£373 (+5%) Donations +£127 (+11%)

Endowment and Investment income was: -

Capital Gift Fund Income reduced by 31% Internal Donations reduced by 68% Endowment and Investment decreased by 1%

Use of Rooms

Use of Rooms remains a large part of our income. In 2020, we had reduced income of £28,178 which was a reduction of £36,500 or 56% on the previous year. As you will be aware this was due to organisations who had vulnerable members having to close and the several lockdowns we experienced throughout the year. This unfortunately has continued into 2021.

-2-

Coffee Mornings income was down by £3,283 (-76%)

Other Income was down by £387 (-14%)

Fund raising contributed £2,000 and again we are indebted to the Social Group for achieving this. Most of this donation came from events which were held before March 2020 and there have not been any events since then, meaning there is a loss on income. The gifts from other Church organisations, in these difficult times, are also appreciated.

In turning to expenditure, this decreased by £30,270 (-25%).

Ministry & Mission Contributions -18%

Ministerial expenses +248%

Wages -37%

Electricity -37%

Water -91%

Printing, Stationery &Postage -60%
Maintenance Office Machines etc +21%
Cleaning etc -13%
Fabric Maintenance -35%

-3-

The balances in the other funds are: -

Music Fund £1,427 (-17%)

Benevolent Fund £1,278

Organ Fund £2,888

Investments

Mersey Provence Trust was closed by Synod and we received £11,074 on sale of units. Subject to approval, this could be used towards the roof repairs.

Other Stock value increased to £101,659 following the purchase of new investments, as mentioned in 2019 report.

At end of 2020 we were in a reasonable financial position, although as mentioned above, we did suffer considerable reductions in our income which were partly offset by reduced expenditure. It is difficult to predict 2021 trends, but we do have to be aware that we are faced once again with major expenditure on our roofs. It is therefore essential that we control our finances carefully, to ensure we do not end the year with a large deficit.

Following the decision of the Supreme Court, I am currently compiling a claim for loss of income under our insurance, but at this point cannot predict any figures.

On behalf of the elders, my thanks once again go to the congregation and users of our premises for their financial support in this exceedingly difficult year. This is very much a job for teamwork and my personal thanks go to Ian Thomas, Christine Hickman, David Hickman, Anne Greatorex, John Currie, Tony Whalley and those who assist with the weekly count. They all contribute towards the financial responsibility on behalf of the Church.

Copeland Knight Congregational Treasurer

April 2021