**The United Benefice of St Oswald, Warton and St Mary, Borwick with St John, Yealand** 



## **The Parish of St Oswald, Warton and St Mary, Borwick** 



## **Annual Report and** 

## **Financial Statements** 

## **of the** 

**Parochial Church Council of the Ecclesiastical Parish of Warton for the year ended 31[st] December 2021** 

**Believing  | Living  | Sharing** 



2 

## **The Parochial Church Council of St Oswald, Warton and St Mary, Borwick Annual Report for the year ended 31[st] December 2021** 

## **Aim and Purposes** 

Warton Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Robin Figg, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. 

## **Objectives and Activities** 

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community.  The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the different groups that live within our parish.  Our services and worship put faith into practice through prayer and scripture, music and sacrament. 

When planning our activities for the year, we are mindful of the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion.  In particular, we try to enable people to live out their faith as part of our parish community through: 

- Worship and prayer; learning about the Gospel and developing their knowledge and trust in Jesus. 

- Provision of pastoral care for people living in the parish. 

- Outreach work. 

We seek to develop our life together as we affirm individual strengths; value diversity; nurture growth, vocations and leadership; work towards accessibility and respect and sustain our environment. 

To facilitate this work it is important that we maintain the fabric of St Oswald’s Church, the Church Hall and St Mary’s Church. Borwick, which has its own District Church Council (DCC) with delegated powers from the PCC. 

## **Achievements and Performance** 

The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.  Our worship is centred on the Eucharist; our usual pattern of services includes Sunday and midweek Eucharists across the Benefice.  We offer a range of environments from more formal, traditional and choral services to smaller and more intimate opportunities for prayer and worship. 

In 2021 the Covid-19 pandemic continued to mean a reduced pattern of public worship for the first half of the year; when public worship was permitted we continued to livestream a service without a congregation each Sunday from either St John’s or St Mary’s and hold a public service at St Oswald’s. 

In September we resumed a fuller pattern of services.  This included livestreaming a public Eucharist from St John’s every Sunday at 9.15am, with the public Eucharist at St Oswald’s every Sunday at 11.00am and a public Eucharist at St Mary’s twice a month at 9.15am. 

As in 2020, the Benefice Advisory Group continued to take the lead in reviewing the guidance from the government and the Church of England and proposing to the two PCCs in the Benefice what the next phase of the worship ‘unlock’ plan should look like. 

In September we welcomed the Venerable David Picken, Archdeacon of Lancaster, to the St Mary’s Patronal Festival Eucharist.  During the service Archdeacon David dedicated the new facilities at St Mary’s. 

Annual Report 2021 Warton and Borwick 



3 

The number of people attending the services has remained significantly below the pre-Covid-19 attendance levels. 

Midweek activities, such as Coffee Stop and Breaking Bread, only resumed in the autumn.  Numbers attending these activities have got back to the pre-pandemic levels which is very good. 

One concert by the Eversley Choir was held at St Oswald’s in autumn.  For a second year the Festival of Christmas Trees did not take place. 

A third national lockdown called at shortly before Christmas due to the omicron variant of the coronavirus meant that the Christmas Carol Service at St Oswald’s and the Crib Service at St John’s were cancelled.  A Carol Singing event at the Old Rectory in Warton was arranged at short notice which was extremely successful. 

The number of life events services of baptisms and weddings was again down on pre-pandemic levels. Only two baptisms took place during the autumn, one at St Mary’s and one at St Oswald’s; four weddings took place between July and November.  Seven funerals took place and three burials of cremated remains. 

## **Structure, Governance and Management** 

The method of appointment of PCC members is set out in the Church Representation Rules and the legal Scheme which established St Mary’s as a District Church with a DCC. 

The Warton PCC consists of the incumbent (the Vicar), the Parochial Churchwardens, the Deputy Churchwardens for St Mary’s, the Deanery Synod representatives, the Licensed Lay Ministers, 10 members elected by those members of the congregation who are on the St Oswald’s part of the electoral roll and 2 members elected by those members of the congregation who are on the St Mary’s part of the electoral roll.  All those who attend our services are encouraged to register on the electoral roll and stand for election to the PCC and DCC as appropriate. 

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including how the funds of the PCC are to be spent. 

The full PCC met four times during the year.  The first two meetings in February and June were conducted using the Zoom online platform; the latter two meetings in September and December were held in person.  One extraordinary meeting was conducted by email correspondence as permitted by the recently revised Church Representation Rules. 

Given its wide responsibilities the PCC has two committees which deal with aspects of parish life specific to St Oswald’s.  These are the St Oswald’s Mission and Ministry Committee and the St Oswald’s Fabric and Finance Committee.  The committees are responsible to the PCC and report back to it, with minutes of their decisions being received by the full PCC and discussed as necessary.  The Fabric and Finance Committee met in July and October.  The Mission and Ministry Committee met in November; at this meeting it was agreed to explore a new approach to exploring mission at St Oswald’s and beyond with a new ‘Looking Forward Group’ to meet in 2022. 

The St Mary’s DCC met five times during the year.  The first three meetings were conducted using the Zoom online platform; the last two meeting were held in person. 

At the Annual Parochial Church Meeting 2021, held in May, there were 131 names on the church electoral roll; 118 names in the St Oswald’s part and 13 names in the St Mary’s part. 

There is a Benefice Advisory Group (BAG) which consists of the Vicar and two members of each church. The BAG meets to consider diary planning and other matters that affect the whole benefice.  The BAG reports back to the two PCCs in the Benefice with minutes of its meetings for consideration and final decision making by the PCCs.   During 2021 the BAG met approximately monthly to consider the Covid19 guidance provided by the government and the Church of England. 

Annual Report 2021 Warton and Borwick 



4 

## **Administrative information** 

St Oswald’s Church (the Parish Church) is situated in Main Street, Warton and St Mary’s Church, Borwick (a District Church/Chapel of Ease) is situated between the villages of Borwick and Priest Hutton. The churches are part of the United Benefice of Warton and Borwick with Yealand, in the Deanery of Tunstall, in the Diocese of Blackburn, within the Church of England. 

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2020) and is registered with the Charity Commission (R.1146393). 

PCC members are either ex-officio, elected by the Annual Parochial Church Meeting (the APCM) holding office for three years, or co-opted by the PCC.  Members of the Deanery Synod are ex-officio members of the PCC, holding office for three years; they are also elected by the APCM.  All appointments and elections are done in accordance with the Church Representation Rules 2020. 

PCC members who have served at any time from 1[st] January 2021 until the date this report was approved are: 

_Incumbent:_ The Revd Robin Figg Chairperson _Churchwarden: 2 x vacancies Deputy Churchwarden_ Mrs Joyce Tombs St Mary’s Treasurer _for St Mary’s Licensed Lay_ Mrs Annette MacKenzie _Ministers_ Mrs Janet Thompson Secretary _Deanery Synod_ Mr Alan Thompson _Representatives: Elected Members:_ Mrs Marjorie Ashton Mr Harry Clarke St Mary’s representative (until ADCM 2021) Mr Keith Gaydon St Oswald’s Treasurer Miss Tracey Lawther Mrs Alison Semple Mrs Sandra Senior (until APCM 2021) Mr Charlie Vereker Mrs Carolyn Wolstenholme 

## **Approved by the PCC on 12[th] May 2022** 

**and signed on its behalf by the Reverend Robin Figg (Chairperson)** 

Annual Report 2021 Warton and Borwick 



5 

**Finance Report and Accounts for the Parish of Warton for the year ended 31 December 2021** 

_Keith Gaydon (St Oswald’s Treasurer) Joyce Tombs (St Mary’s Treasurer)_ 

## **Overall parish financial position** 

2021 was another atypical year due in part to the impact of the pandemic on the activities of the churches but also several other factors which combined to produce some odd and misleading results. The main headline that it appears can be taken away from this year’s statement is that overall the parish had a deficit of £602 for the year. Given that the deficits for 2020 and 2019 were £15,006 and £27,779 respectively this could be seen as something of a success. However, if we examine the figures more closely, we can see that it is not as straightforward as it seems. 

The Parish Share requested by the Diocese for 2021 was £59,984. The PCC decided that it would not be possible to pay this amount without reducing our reserves to an unacceptable level, possibly wiping them out entirely, and the amount paid was £36,000, the same as in 2020, meaning we ended the year owing the Diocese £23,984. 

The Gift Aid income for 2021 is nil (in 2020 it was £10,686). Although Gift Aid claims for a total of £8,818 were submitted to HMRC during the year no money was received in time to be included in the accounts. We have now received this money and it will be included in the 2022 accounts. 

St Oswald’s received a donation of £6,576 from an anonymous donor in the USA. 

As detailed in St Mary’s statement (below) they received a one-off payment of £4,000 when they transferred their bank account from NatWest to the Co-op bank. 

The Church Hall accounts showed a surplus of £7 415 but this included Covid grants of £2,435 and a one-off payment of £1,250 for transferring the Hall bank account from NatWest to the Co-op Bank. 

So, if we had paid the Parish Share in full, received the Gift Aid but none of the one-off receipts we would have had a deficit of just over £30,000, which is a sobering thought. 

## **Warton, St Oswald** 

## **St Oswald’s receipts** 

St Oswald’s receipts for 2021 was £74,281, an increase of £9,677 from the previous year. This figure includes the donation of £6,576 and the one-off payments and grants to the Church Hall account mentioned above but not the 2021 Gift Aid claim. 

Planned giving rose slightly as did collections at services. By the end of the year we had not seen the final outcome of the stewardship campaign on regular monthly giving as some of the standing orders had not started but one-off donations totalled £945. Regretfully, we did lose several regular givers during the year some sadly died but others moved on to pastures new. 

The only activities which generated finds during the year were the Parish News advertising (£1,682) and Coffee Stop and Breaking Bread (£360). 

The continuing very low interest rates means not only that the income from our investments totalled just £30 from a fund of £30,000, but also that the churchyard grant from the E and R Wilson Charitable Fund was less than half the previous year at £499. 

At this point I would like to register my thanks to Janet Mann and Jean Robinson, who are responsible for counting and banking all the cash and cheques that come in, and Malcolm Brown who processes and submits or Gift Aid claim each year.  These are invaluable services, and it would be much, much more difficult for me to do this job without their help. 

Annual Report 2021 Warton and Borwick 



6 

## **St Oswald’s expenditure** 

The overall financial position was helped by a reduction in expenditure of £4,038, although almost all this reduction was the result of no major work or repairs being necessary in 2021. All the other areas remained broadly the same as the previous year. 

## **Funds** 

The Flower fund (a designated fund) stood at £420, an increase of £141 over the year. The Verger fund (a designated fund) stood at £2,429. As we do not currently have a verger, the verger’s fees from weddings and funerals are paid into this fund and the PCC can use the money for specific purposes. The Junior Church fund (a new designated fund) stood at £500 as the result of a donation. 

The Churchyard fund (a restricted fund) was empty at the end of the year. It will continue to receive money each year from the E and R Wilson Charitable Fund, but this is unlikely to be enough to cover all the costs and therefore in future the additional costs will be met from general funds. 

The Restoration fund (a restricted fund) stood at £37,012 an increase of £1,026. There were no major works or repairs in 2021 and therefore nothing was spent from this fund. 

The end of the year the general account contained £20,811. 

## **Borwick, St Mary** 

## **Unrestricted funds** 

During 2021 the number of services, activities and fundraising events held at St Mary's were, for the second year running, adversely affected by the Covid-19 restrictions.  However, voluntary income received in 2021 totalled £4,411 which, excluding Gift Aid, was almost exactly the same as in 2020. This was in part due to the Giving in Grace stewardship campaign held in Autumn 2021 which led to receipts from one-off donations plus new and increased donations from regular givers totalling £520 in 2021.  This is pledged to rise to an additional £1,400 per annum from 2022. This extra giving offset a reduction from collections at services and the loss of planned giving from a number of long-standing donors who sadly have died.  Our grateful thanks go to all, whether longstanding or new, who give generously to support our mission. 

The 2020 Gift Aid reclaim from HMRC was not received until January 2022 and so is not included in the 2021 receipts and payments account. This amounted to £877 and will be reported in 2022. 

Except for £322 raised at the Open Garden event in August no other fundraising events were undertaken due to the uncertainties of the Covid-19 pandemic.  However, St Mary's benefitted from an exceptional one-off receipt of £4,000, by taking advantage of a government-backed incentive to switch its bank account away from NatWest Bank.  As a result, total unrestricted receipts rose from £6,445 in 2020 to £9,606 in 2021. 

Against this, general expenditure rose by £911, due mainly to an increase in utility costs of £897 and in other costs associated with the gradual resumption of services following closures and restrictions in 2020 and early 2021.  St Mary's paid £4,300 to St Oswald’s as its contribution towards the overall Parish Share.  It is planned to increase this in 2022. 

Overall receipts on the unrestricted (or general) fund exceeded payments by £40 (2020 £2,210 deficit). 

## **Restricted Funds** 

A new restricted fund was created with the receipt of a grant of £1,000 from the Elizabeth and Richard Wilson Charitable Fund for the provision of equipment needed to enable the live streaming of communal services of worship.  Of this £567 was spent on equipment in 2021 with the balance carried forward.  The existing restricted fund for the construction and reordering project reduced by £1,077 

Annual Report 2021 Warton and Borwick 



7 

with the payment of the retention on the heating contract and the purchase of additional equipment. The retention of £2,100 plus VAT on the main contract has not been released. 

Overall, payments on the restricted funds exceeded receipts by £644. 

## **Financial Position** 

The resultant cash balances at 31 December 2021 were £12,498 (2020: £13,102).  The market value of the investments held on behalf of St Mary's via the Diocese was £31,870, an increase of £4,007 over the year.  Taken together with the net cash reduction of £604 this resulted in an increase in reserves of £3,603 from £40,965 to £44,368. Of this £32,349 is unrestricted and £12,019 restricted. 

Annual Report 2021 Warton and Borwick 



8 

## **Independent Examiner’s Report to the Trustees/Members of the Parochial Church Council of the Ecclesiastical Parish of Warton** 

I report to the trustees on my examination of the accounts of the above for the year ended 31 December 2021. 

As the charity's trustees, 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

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

2. the accounts did 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. 

Mr Trevor Williams Address: 3 Kershaw Drive, Lancaster LA1 3FY Date: 26[th] April 2022 

Annual Report 2021 Warton and Borwick 



The Parochlal Churth CtyJncll of the Ec¢leslastlc•l Pwlsh of Warton
St•tements f(Y the yew ended 31 0¢￿Mber102I
Rttelpts •nd Payments A¢¢0￿15
COM81NED
l)nte5tr1rted Restrltted Total
Funds
Funds
2021
Total
2020
Not•s
RECEIPTS
Voluntary Recelpts
PlanThed givin
CollectK)ns at servltes
All other 81￿￿Voluntary recelpts
Glft Akl rec(Nefed
28.952
28,952
3.648
17,160
26.990
2,762
10.187
10.686
50,625
15.295
1,864
47/95
49,759
Attfv6tl•slor Genera￿￿ Fw)ds
17,256
17,256
9.257
Investm•nt Income
973
5.406
2.917
Other fleCe￿ts
5.752
6.752
27.517
Tot•1 Rttelpts
77,152
2,864
80,016
91.289
PAYMENTS
Church Actlvllle5
Diocesan Parish Share contribution
Cler8¥ and staFlin8 Costs
Church running expenses
Hall runni08 Costs
ajor church repalry and malntenance
Mission gr¥ing and donations
Other expenditufe
36.tX)O
9.%5
17.293
7,477
4,695
810
1,229
77,069
36,000
9,565
19,071
7,477
4,695
810
1.229
78.847
36,0(Y)
9.652
22.948
5.892
4,016
1.323
269
80.1￿?
1.778
1.778
Cort of yner•tlni lunds
no
120
125
Go¥ern•nce costs
Othèr Paymthts
Church bulk11￿ and teorderln8 project
Livestfearnrng Equipment
Totsl P•yTren15
1,077
567
3,422
1,077
567
80.617
25,466
77.196
106.295
Exctssl (Defitltl of Recèwts (p4ei Paym4n¢s
Tr•nsfer between fvnds
1441
47
15581
47
16021
115.¢))61
1911
1511
16021
74,271
115.0061
89.277
Cash at bank and In hand on l Janu•ry
Cash at bard¢ and In hand •131 D•c•mb•r
73,669
74.271
Annual Report 2021 Warton and Borwick

io
Paro¢hknl Churth Cwncll ofthe E<¢leslastlcal Parfsh of Warton
CombI￿d Ststement of A5set5 and Llabllotles x •t 31 Oe(ember 2021
Unrestrlcted Restrfcted
Fund5
Funds
Total
2021
Total
2020
IDbYstments
51 Marfs. In¥eMrneni a¢wJnts
Shjrp Le£acy Share Ac¢oun¢ at Valuatkin
bulldine Fund Shor* ActOLtnt al valuatb)n
6,642
15,228
21,870
6.642
25.228
31.870
5.807
22.056
27.863
io.(xx)
io,(xJo
Cash at Bank ané In Hand
St oswald's
Main currenr 4ccouni
C8F Churth of En8L7nd Depusit Fund
E & R Wllson Churchyard Trust accoltnt
Church Hall account
Sub ioial & oswald's
10.004
7.011
30,C(
17.015
30,IJOO
2.043
12.113
61,171
23.542
30.￿]0
2.929
4.698
61.169
2.043
12.113
24,160
37.011
st
Maln curreni account
txocesan I￿ld Oepjslt account
txocesan held Sharp account
Sub total St Mary's
3.503
4,433
2.543
10.479
2.019
5.522
4.433
2.543
12.498
6.939
3.790
2,373
13,102
2.019
Totsl (•sh at ban* and In h•nd
34.639
39.030
73,669
74.271
Tot41 C45h and Invtstmtnts
Nole 17
56.509
49,030
105.539
102,134
Gift Aid dalms In re5pert of the year 2020 were made In Aprll 2021 and September 2021 for
51 Oswald's and St Maty's rtsptctlvt￿I.
As at December 2021 nelther church had ￿CeIVed paymen¢.
Debtois at 31 Decembe* Z021 wefe=
fyft Aid reclaim- St Oswald's
rjft Ald re¢lèim- St Mary,
2021
7,940
877
8.817
2020
Approved ty the Parochial Church Councll on 12th May 2022
and 5qntd on its behalf ￿..
Yhe Re￿Tend Robbn A A F
Mr Ketth GO￿On
Annual Report 2021 Warton and Borwick

li
Tho ParochlalChur(h Coun¢M ol tl* Ec£lesla5tkal Partsh alwarton
Fln•nclal Statem•rts Iwthe ended 31 D•£effbbow 2021
Rete*s hyfflentsAcC￿Thts
Wartan. St Os¥Mld
ilmestrlrted Péstrlrted
F￿d$
F￿d$
Total
2021
Tot•1
RECEPT5
Voktrntary RKqlp¢s
anned 8ivin8
Collertions ai seryirv•
Atrl oiher K4¥4n81wluTrtaryrecelpts
Grfr re¢￿Ted
26,077
3,323
14.084
26M77
3.323
15.949
24,185
2.331
9.018
9,543
45,077
43,484
45348
Adlvlth forG•Mv•tly Fw*¢h
16.934
11934
9.2S7
30
30
167
(hurth A(IhThle5
5.346
%346
2326
thh•f R*t•lpts
6.623
6.S13
7377
Tr•nslw5 or r•r•lpts Irwi Other￿ndS
TotulRecel*s
72.417
PAYMEr
DiwÈsan Parlsh Sh¥e cwtrlbutlon
Uer8y and siaffithi costs
Chyi¢h RLrmlThg Expens
Hall runnlng costs
*lot chwth iepalrs and malnion*nt•
Mlsslon SI￿rI and donatlons
Other ÉYpÈfiditure
36AbX)
9,552
19.292
5A93
4.016
1323
269
76.445
9565
17,293
7.477
9,565
19,072
7.477
I,n8
Bio
1,229
72.374
1,229
74.152
1.778
c0rtoliener4t1ryf￿
120
125
G¢v•Yrnarb¢e r051J
Traftsfets th otherfvndslbr•tthes
1.143
Totql Pvpmenls
72,501
1.778
74.279
78.317
Ex(es*llDtfftitl ol fteulpti ovwPiymqfits
Trand•r hmds
113,n31
47
1471
6L169
74N2
Cashat ￿r￿and In h￿d •t Ji D*c•mtr*f
6L171
61,169
Annual Report 2021 Warton and Borwick

12
The Paro¢Nal Church COUMII ol the Ectlesiasti¢al Parlsh of Warton
FlnBncial 5t*tement5forthe ye*f ended 31 December 2021
Recelpts and P•yments Ac¢owts
BofwlcK St Mary
Unrestrkted Restrlcted Total
Funds
FwAds
2011
Total
X120
RECEIP75
Voluntary Recoipts
Pknned g1VIDK
Collecuons at services
All other giving / volurrtary receipts
Glft recovered
Notes
2.87S
325
1.211
2.875
325
1.211
2.805
31
1.169
1.143
5.548
io
4,411
4.411
Acii¥ltl*s for r￿n￿ratIn8 Funds
Fund rasslng
322
322
In¥estrn•nt In¢¢The
Churth ActlTltle5
Oth*r RetelptS
Totql Re(elpts
li
813
813
60
5,IXIO
10.606
91
26.383
32.828
13
9.￿6
PA YMENrs
Church ArtNities
Dlocesan Parish Share cont￿bU￿On
aer￿ and Staffl
Contnbutlon io 9e￿Ike Costs
4.300
571
571
thwth Runnlne Expènses
14
4.69S
4.695
3,655
9.566
9.566
8.655
Cost of Genernt1￿ Fufids
Oth•x P4yments
Church Bulldln¥ and ReorderSng Projeci
Llvestreèmln8 equipment
rotsl Payrntnts
15
I￿77
567
1,644
1.077
567
11.210
25.4166
9,566
34.121
Exce551 (Defkltl ol f¢eLpip15 over Payments
40
16041
11.2931
Cash at bank In hand on I january
IOA39
2.663
13,102
14.395
Cash at bank and In hand ai perlod end
Cth Is represented bv
Current account
Olocesèn Deposlt account
Diocesan sharp Legacy account
IOA79
2A19
12.498
13.102
5.522
4.433
1.543
6.939
2.373
Annual Report 2021 Warton and Borwick

13
The Parothlalclwch Ctyjrtllof the EcdesSasii(al Parlsh of Wartc
Fknan£h￿ Stat•rn•nts for thè y••r etthd 31 D&*mb•r 2021
I Pdlcles arrfl EMpl*natory Inforni•
1.18•5Lsot PrepaF•llon
The financydl statements have been prepwed in a¢cordano wrth Ihe Char6titsArt bjll
thÈ (I￿re￿1￿court1nB Re8ul3tlon$ 2CI)6, tsire the rtceiptsand payrn¢nt5 basiL
The PCC has legal L¥wnEf51wp of all 855ets. and ie5pon5ibilkty IDr all Il*litie5, Wtthin the
Ecdesiasital Padsh, whlth ccmpnse t￿)se ofthe Padsh Church Lrf 5105walds, W¥tc￿, the
District thjrth ofSI M￿,$. Borwicl and Churth Hall at war￿n. eniity mana8es,
peraies and aCCOLfftts for its fina￿eS separarety under ihe oversighi of thÈ PCC,
Howevw, fcw wrpcfjes ofthese Financi* Statements il* ￿CtIo$ atKI wments from
Il* C￿r¢h Hall are Included wlthln rKelp15 and payments ¥CgUnt ofst Oswald'5 ￿rth.
A separate rece6pts payment5 acC￿￿t Is yesented for Si Oswald'5 St Mary's. [￿ether
with eXpl￿Trat£￿ note5 on each. A combined receipt5 and pJymEnts accI￿nt Is pre5entedio show
oveTal receipts payrnents lorthe P￿sh a5 a whole.
Transa(tion5wl￿bY 51 Oswasd'srecerye monies which a￿ 9thbseq￿rrt￿ paid o¥erto
51 Mary's a￿ eliminated on con5didat￿n to prevent dout4e countirbB.
A iomblned ststement of asset$ and Ilabilltses ispresented to8ether a n￿e s￿?141￿4 the
rnoveft*nt on all thÈ Unthdyin8fu￿ts.
1.2 VAT
As PCC is NJI re8iStered forVAT. 411 fi8ures•re 8ross, that is InC￿l¥e of
VAT. w￿re applicable. Underthp Listed Place5 of W(nhip Grani kheme as operated
by Oepjrt￿nI Ll8ltal. Cuhwe. Medla a￿• SporL eli8lble VAT Is ￿￿ered
by way of a grant.
1.3 Grnnti
Grants aw*ded. Irxludine alx)¥e LPOW grant. art treated as Sr£ome when thawn
down and recdved. Am￿nIS tlaimed but not reohEd ai the year end *e I￿l￿ded as
debiors In the 51atementof assets •)d liabilli*s.
1,4 Fuf
Unresrrkt•d Furrf
These represent the knnds ol the PCC that are notsubiea to any resEna￿ll5 reKardiTr4
I￿1r use and We avali*le lorawkatth on the 8eneral purposes of the PCC
Rt5trkttd Funds
These are f￿d5 wh'ch are rewlred ¢0 be used 501ety lTraccorthrKe ￿th Spe￿￿( restrkiitJbS
Impts5ed iry ￿nOts or hsnders,er habt teen raised by the PCC lor particular purFoses.
DeS*￿ted Funds
These are fLThJs ¥*l(h.althcwh not leeally restrtted. we a￿(￿ated fof a partlcdar purpose
Annual Report 2021 Warton and Borwick

14
The ParochSal Church COWKII of kcleslastkal Parfsh of Warton
FIn•￿Ill Ststements for the ye•rended 31 December 2021
Notes to the Accounts IcontlnuEdl
Wxt0￿ St Oswald
Uf*estrlcted Restrlrted
Fund5
Fun
Total
2021
Total
2010
2 other lfvlnsl 5*￿nIary I￿lPts
General and other donation5
Call to Pray and G￿e •¥Jpeal
tlJnation5 toward5 Parish New5
5pecthc dOnAti￿5/ collections
VotNe stand
Grant lo E&R Wi159n Churchyard fvnd
Churchyaid ltsnd donèiions
Restoratbn lund donations
12.156
12.156
3.135
3,067
140
1,770
18
1,770
18
499
339
1.026
1,2Q3
128
1.160
30
itrj
499
339
1.026
J4.1
3 Ile(eyts fmm 4KIIth ft¥ ￿ne￿tIng fvryjs
Cottet slop
Prc(eed5 from &reakw¥ Bread
Parish News athlertisthg
Church hall intome
Bcok stsll, crafty lad*s
187
173
l682
14,891
362
173
1.682
J4.891
1,562
6,961
24
9.157
16334
.YJ4
4 Imiemmerf Income Ilknrestrkted)
C8F De￿>SEt Fund interest
30
167
167
5 IrKomt from thurthAttr%thi*s IUnre5tritted)
PCC lees IWeddin8s. ftsnerals. etc.)
e5 IC￿ c￿rSeS
Remerntr*ance S>xa entfies
5,296
2￿11
15
2.826
6 I￿her R•£e*ts Iunrestrlrtedl
Borwick. 5t Mary contribuiion to Parlsh Share
80￿ck, St Mary contdbution to benefke expenses
Yealand. St John conirlbution to benekeexpenses
General and other
HMRC Gfft ￿d-St Mary'5 dahn
571
1,752
SC
6.623
7.177
Annual Report 2021 Warton and Borwick

15
The Par(xhlal Church Councl ol the EcclEsiaslical Parish of W•rton
Fln•nthl St•temerrts lor the yearended 31 December 2021
ra)iÈs to A¢¢oynts l¢ontlnuedl
Warton, St Oswald
UnreArfrted Restrkted Totsl
Funds
Funds
20ZI
2020
7 aeryy•nd stsffiry
Incumbent's expenses
Organist. and musKal directw's fees
Councll tax- vicarage
Water rates- vicardge
Cler8V tdephone
1,406
4.620
3,216
395
15
9.652
4,620
3,344
392
218
9.565
4,620
392
218
9565
8 Churth runnlh8 t¥pens*s
Parlsh irainin8 and mission
Churth insurance
Organ tunlng
Church maintenance and clEanl
Upkeep of services
Juntor Ch￿￿h expenses
Printing and copier ¢05ts
Vpkeep of churchyard
Printing. postage and stationery
Computer tonsumatAe5 and repalrs
Church electrtcity aThl g¥
Church water
Sundry expenses
Books •rKI cards
213
4,198
4,205
1,080
1,558
1.022
341
2.027
4,205
1,558
1.022
341
2,980
1.538
518
2,518
8B7
1,038
2,027
1,778
1,7
1.778
1,756
4,937
4,937
5,174
216
261
261
li
19.292
17293
19,072
9 Churth repaSrs and m•lntenance
Re￿Wa¢S
Major repair5
4,016
Annual Report 2021 Warton and Borwick

16
Th•p￿•1 ol1h*Et<I•￿1l￿•I P¥hJhdW•rta
Fhwrylal 310o%ember ZQil
Unrtstrfa*d T•1¥
>121
10 AlTrgtl*r•ith￿¥l￿￿¥Y
General and¢thtt d￿￿ti¢￿$
Gfvir% ￿ GtscèCamp￿1ft
C￿110 Prryard G￿e *wEal
OtheroDlinE
710
350
710
350
$38
231
1.169
Isi
191
Llll
Diwdpnds teceivedon P¥Lsh
810
810
n2
24
12 th(omElrnm Chjrth Acdvbd
Hiitl ol thwthbJihSr4
fee5
91
91
r*Partn￿rt lor DIIff￿. CdEure. MEth• *￿s￿rt."
Lisitd W•¢es ol wors￿ Gwi S¢hEfi*IVAn
Elubeih afid ftKh•fd Wllsw Chariiab* Fur41
9.383
Ehiabefh and Wilson Charltabk fvr
oihv. b•nksMttthkni Ir*trtive
.3•3
14 ¢hwrhfunnkniexppnwlUMewlctedl
Churrh InyJrance
1662
1307
L662
1307
i.￿>
L472
67
152
-de¢trkrtv
church mainter4nceinttclew￿
OF8an M￿ntenanCe
iipke¢pof 5erylces
Ilpk*pd i￿rthy*d
eyrnhture
95
186
27
225
139
J.6SS
291
37
4695
37
69$
15 thLY¢h¢•igwth•nd ff¢tyththlResirtae41
M14ft consiiufiiOD conrra
Hel￿n1(aN￿•£I
LY.396
1.24$
758
ItaiiniCww4tani's Fees
LCCcorthikniéldschiryef•è
Tr*
Flmlivre￿d
875
319
319
3.550
Annual Report 2021 Warton and Borwick

17
ParryNal Churth ol the EcdoJl&ol Par4h ol Warton
Flharxknl lortht ywendpd 31 Decembw 2021
N¢rt•5 lots A¢owbts l¢thWh•ll
17 Fund5
Fwds Ztoi
Fund at l Janwry 2021
+J¥*ment In ￿1. Recdp
P&¥r￿1rt5
Translers
21,8J3
1458
14391
36,878
61,169
71.lzg
In.INI
1,288
139n
72,417
1.864
172,5011 11,7781
47
74281
174,2791
Mce551 IDeficitl c4
ower PaymÈn15
Fund Ba8￿*5 at 31 D*enknr 2021
133
37
St M•rVs
Ftsnd &aTranre5 at l January 2021
.>)2
28,102 12.E43
0th),965
hem￿1 In Recdpts
PBVr¢nt5
EM£essllDÈf4cltl clft¥dOS
#er Ptynents
Inireaselldecreasel in ￿rket
ofin¥esiTr*nts
Fund •alarres at JI Decerr4>er 2021
9,6C6 1,CQO
9,566
10.606
11,210
32.349
32
I1￿19
Fund &*ar£e5 at I 2021
50.IJ5
2.458
52,593 49,Yl
102.134
Vthement In wr".
IDcreaselld¢crea5el in mark
ofinve51ments
19821
(911
16021
Furtd B￿a￿e5 at 31 Decenthr 2021
53.160
3349
56518 49￿30
105.539
Tht mo¥omofits ￿ th* dÈs*natod and rtstritieé funds durm8 year wo¢e.'
01-J•F2A
31-Dw21
Flower Fund
VefBer Fund
or Chwch
St Oswald's
St 05waltt%
sl￿wIld's
179
1178
53B
250
500
1,288
397
420
2.419
2.458
397
3.349
Restrkted Funds
Sr 05wu14t%.
R &F w51s￿ CP￿r￿Vartt Trtrsl
Churctryard Fund (dosed 2D201
Re5tNatw and Fythd
è roi¢JT5t 0$¥￿Id,$
17n
47
35.986
36.879
1.026
1.864
37M12
37A112
1,778
47
¥tstyearDiry
Pr4ett 123
ioiolsl
433
11,586
I2X119
U.663
12.&S3
I,on
49,542
2,864
3,422
47
49A131
Annual Report 2021 Warton and Borwick