ST LEONARDS CHURCH, MIDDL￿oN
REPORT AND FINANCIAL STATEmETr￿s
FOR THE YEAR ENDED 31 DECEMBER 2020
WRIGLEY PARTINGTON
Chartered Accountants
Sterfing House
501 Middlelon Road
Chadderton
Oldham
OL9 9LY

ST LEONARD'S CHURCH, MIDDL￿oN
REPORT OF THE PAROCHIAL CHURCH COUNCIL . YEAR ENDED 31 DECEMBER 2020
Administrative InfornMtion
St Leonard's Church is situated in MKId￿. It is part of the DKwe of Manchester wilhin the chU￿h of
England and is within the Deanery of Heyth and m￿ld￿. The Parochial Church Council is a charity
registe￿ wrth the Charity Commiss#)n urthr reference 1147214.
PCC members who have served during the year are..
Incumbent The Reverend A M Bailie (ex tiff￿￿))
Curate.. The Reverend F Jackson (ex officiol
The Reverend D E Brcoks lex offioo}
The Reverend H A Bridle {ex offiuol
The Reve￿nd J C Powell (ex offK#o)
{from 23 September 2020)
{until 15 Mar¢h 2020)
Miss C J Swailes
Churchwarderts. Mr D Brennan
Elective Member5.'
Mrs H Bakht (from 27 Ocirtw 2020)
Mrs F Caine
(until 27 October 20201
Mr P Caine
(until 27 October 2020}
Mrs C Callan
Mr P Carr
Mrs K Hamnett
Mr P Hamnett
MTS S Jennings
(from 27 October 2020)
Mrs V Phillipson (Secretary)
Mr A Slim {Treasurer)
Mrs M Slim
Mrs D Tayh)r
Mr R Tayk)r
Mr J Wilson
(Deanery Synod)
(unbl 8 April 2020}
Structure
overnance mana
tlvltte5 and acttyities
The PCC'S duttes and Obl￿all0￿S are set out in the Parcchial Church coU￿11S (P￿rS) Measure 1956 las
amended). The method of appoinknent of PCC member5 is set out in the Church Representab"on Rules. All
church attendees are encouraged to registsr on the Electoral Roll and stafKI for election to the PCC.
st Leonard's PCC has the ￿ponsibl1ty of ctroperating wth the Rector and Assistant Ciergy in ￿￿OMo￿.ng in
the parish the whote mission of the Church. pastoral. evangelith. ￿la] and ecumenical.
In the opinion of the trustees the objects of promots.ng justre, equalty. peace and understsnding in the local
community and more widety in sow is consisknt with the Charity Commission definibon of'public
benefiy..
Achlevements and rformance
The Covid19 pandemic had a major inpad during the year, wilh k¢kdcTh¥ns preventsng ofworship being
held for several months. and sixial Oistsncing guKlelir￿5 lirnrting attendance when worship was p055ible.
Li￿nCe income from the Old Grammar ceased. and most PCG rneetings had to be held 'virtuall
using Zcom technok)gy
Ele¢tordl roll and church attendance
The Electoral Roll reported to the APCM in October 2020 (Apn"120191 was 851831 of whom 33 {33) lived in
the Parish and 52 {501 outside. The total attendance counted in October 2020 (2019) in accordance with
Church of England Diocesan requiremertts at all services (including Harvest Fesbval, Sthool Service and
Baptisms) was 124 1828} adults and 7 I￿1} Ghil(Jren under 16. The average weekty Sunday attendance
{excluding baptisms and school harvest) was not calculated {2019'. 124 adulls and 30 children under 161.
The total numter of 'attenders' was not recorded12019: 89 adulls and 23 children aged under 16 ￿gIStered
for the grovps in Ihe Contact Se￿1￿).

ST LEONARD'S CHURCH. MIDDLETON
REPORT OF THE PAROCHIAL CHURCH COUNCIL . YEAR ENDED 31 DECEMBER 2020 continued
Review of the ear
The full PCC had 17 {181 members in 20201201913nd met 516) tsmes dunng the year with an average level
of attendance of 10 {131. Commtttees met beiween meetings and reports of these meetings were received
by the full PCC. Reports of the mFssion. ministy and activthes of the ¢hur¢h and a ￿pOrt from the Rector are
given in a separate report at the APCM 2nd are eireulatÈd to 811 members on the Electoral Roll and other
church attenders.
Financial review
The total receipts on ordinary unrestn.cted ftjnds were £79.480 (2019 '. £95,479) whilst receipts on restricted
and endowment funds were £9.725 {2019 ." £231,769).
£91,81012019 .. £107,070) was spent to provide the Christian Ministry from St Leonard's Church including the
contribution to the dI0￿san parish share of £36.50012019 . £50,000) out of £36,500 (£50,000) requested,
representing 100%1100Y.} of the total_ The Parish Share is a voluntary ￿n￿bUtIOn and not a legal debt, and
largety provides for clergy stipends, housing and pensw)ns, a5 well as Diocesan and national Church of
England expenses. Under a new Diocesan scheme, the Parish Share requested for the next year has been
agreed as £38,000.
The net result for the year was an excvss of ordinary unresth.cted expendthjre over income of £12,330 {2019 ..
deficit of £11,591). The scheme of repairs commenced in 2018 was completed during the year with payment
of the final 'retentEOn' invol￿, and around £13,000 of restricted funds was used to meet the year's
expenditsjre. The overall resutt for the year was therefo￿ an excess of expenditure over income of £31,089
12019.. deficit £142,851) whilst there was an unrealised gain on investment assets of £9,909 12019 '. gain of
£22,630).
The balances I￿rried foThvard at 31 December 2020 were £18.926 on unrestricted funds, £137,641 on
restn.cted funds and £192.455 on endthvment fijnds.
ReseNes
It is PCC policy to endeavour to maintain a baL3nce on UnreStr￿ted funds equating to approximateW six
month5 payments to cover stbjations which may arise from ts.me to time. In addition it is felt appropriate to
build up a further sum to cover pro￿rty repairs, Maintenan￿ and security. The carried forvrdrd balance of
unrestricted funds equates to approximately and a half months of the yearfs unrestricted expenditure.
Approved by the PCC and signed on their behaff by
Rev Alison M Bailie
Chalrnian
Chairman of the Parochial Church Ccojncil
Middleton Parish GhurGh
St Leonard's Square
Middleton
Manchester

PAROCHIAL CHURCH COUNCIL OF ST LEONARiYS. AIIDDLETON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE Y&4R ENDED 31 DECEMBER 2020
Total Funds
2020
2019
Funds
Funds
Fun(ts
INCOMING RESOURCES
Voluntary income
2a
4.618
72,922 2￿j,653
Activities for generating funds
2b
2,752
Income from investments
2c
220
1.211
5.327
5,901
Income from thurch
2d
17.383
Olhei incoming resource5
2e
5.362
10,559
TOTAL INCOMING RESOURCES
3.8
89,205
327,248
RESOURCES USED
Fundraising costs
374
Grants
3b
4.780
6,185
2,340
Activities directly relating to the
WOTk of the Ghui
71.921
23.674
95,595
452.916
Church Man8gemenl and administrab.on
18.514
18.514
14.469
Transfers betsveen fvnds
130)
91.810
28.484
120,294 470.099
NET IOUTGOINGI INCOMING
RESOURCES
112,330)
{22.655)
{31,0891 1142,851)
GAINSI ILOSSESI ON INVESTMEKrs:
9,9)9 22,630
NET MOVEMENT IN FUNDS
{12,&￿)
121.129}
12.279
121.180) {120,2211
BALANCES BROUGHT FORWARD
31.256
158.770
180.176
370,21Y2
490,423
BALANCES CARRIED FORWARD
370 202

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLETON
BALANCE SHEET AT 31 DECEMBER 2020
2020
2019
FIXED ASSETS
Tangible Fixed Assets
5a
3,201
3,263
Investment Assets
153,398
156599
143,489
146 752
CURRENT ASSETS
Sundry Debtors
Short Term Deposits
Cash al Bank and in Hand
6.897
139.428
50,593
196,918
5,174
135,419
87,135
227,728
LIABILITIES
Creditors falling due hwthin one year
14,4951
14,2781
NET CURRENT ASSETS
192423
223 450
NET ASSETS
8 £ 349022
£ 370 202
FUNDS
Unrestrided
Restricted
Endovnnent
18,926
137,641
192.455
349 022
31,256
158,770
180,176
£ 370 202
Signed on behalf of the Parcchrdl Church
Council on 18 May 2021
Chalrnian
Churchwarden
Rev A M BAILIE
Ghurchwarden
C SWAILES

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDL￿oN
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2020
ACCOUNTING POLICIES
The financial slatements have ￿en prepared in accordance the Church Accounting Regulations
2006 together wrth the Ststemenl of Recommended Pracb"ce". Accounting and Rew)rting by Charities
preparing their accA)unts in awordance wrth the Financial Reportin9 Standard applicable in the UK and
Republic of Ireland IFRS 102) issued on 16 Juty 2014 and with the Chants"es Act, except that no
depreciation Ès provided on buildings (note 11_ The financial statements have been prepared under the
historical cost convention except for the valuation of buildings and investment assets, which are
shown at market value. The financial statements indude all transactions, assets and liabilitses for
which the PCC is responsible In law_ They do not include the accounts of other church groups that
owe their main affilIat￿n to another b￿ly, nor those that are inforynal gatherings of church members.
Goin
The acix)unts have been prepared on the going (x)n￿rn basi5.
concern
Funds
Endowment fvnds are fvnds, the caprtal of wh￿h must be maintained. onty income arising from
investments of the endowment may be used as unrestricted income.
Restricted funds are funds wh￿h may onty be expended on the spectfic object for which they were
given.
Unrestricted funds are general funds which 12n be used for PCC ordinary Pufposes.
Incomin
Resources
Voluntary income
Collections are recLgnised when receNed by or on behalf of the PCC.
Planned gwing receivab￿ under covenant is recc4Jnised only ￿en receN&J.
Income tax recoverable on covenants or gift aid donattons is recognised in the period in wh￿h the
donations giving rise to the claim are receNed.
Grants and legacies to the PCC are accwnted for as scrt)n as the PCC is notified of its legal
entillemenl and the amount due.
Other ordinary Income
Rental income from the leth.ng of church premises is re(wnised when r￿r￿ed.
Income from investments
Dwidends and interest are accounted for when r￿l¥able.

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. PAIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2020
ACCOUNTING POLICIES
confd
Incomin
Resourcas
convd
Gains and losses on investments
Realised gains or k)sses are reDJgnis&Y when investments are sold.
Unrealised gains or losses are wjunied for revaluation of investments at 31 December.
Resources used
Donatlons
Donat￿nS are ac(xJunbJ for when paid over.
Activities directly rnlatsng to the Wofk of the chU￿h
The diocesan parish share is ac￿nted for when payable. Any parish share unpaid at 31 December
is provided for in these aGcounts as an operab.onal (though not a ￿gaI} liability and is shown as a
¢reditor in the balan￿ sheet.
Fixod assets
Consecratedland andbuildings and movable church fumishings
Consecrated arKI beneffice Fwopety is exdLKled from the atmunts in ac¢))rdance wth s.*{2llal of the
charib.es Act 1993.
No value is placed on movable church furnishings hebJ by the churchwardens on s￿181 trust for the
PCC which require a fa￿lIty for disposal Sin￿ the PCC considers this to be inalienable property. Al
expenditure incurred during the year on consecrated or benefice buildings and movable church
furnishings, whether mairslenancE or improvement, is wrilten off as expenditure in the SOFA and
separately disclosed.
OtherfixtU￿$. ffttings and offte equipiiient
Equipment used within the church premises is depreciated on a straight line basis over 5 years.
Investments
Investments are valued at market value at 31 December.

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLEfoN
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2020 continued ..
INCOMING RESOURCES
unrestrict￿ Restricted
Funds
Funds
Total Funds
2020
2019
al Volunta Income
Planned giving .'
Gift donations (incl Gift Dayl
Tax recoverable
Other
Collections
Donatsons
Grants
Legacies
Subscriptions
Miscellaneous
26.998
7.499
7,655
2.004
27,502
7,749
7,655
2,004
12,210
13.000
32.487
11.175
8,441
5,761
12,537
208,842
9,100
250
13.000
2.802
68,304
2,802
72,922
2.310
290,653
4,618
b} Actlvities for
eneratin
funds
Fund raising
Churchyard stones
2.752
2,752
cl Income from Investments
Dividends and interest
220
5,107
5,327
5,901
dl Income from church activities
Hall Lettings
Fees
Organ and bell charges
Bookstall
Magazine
5,314
5,314
16,560
50
100
673
17,383
280
5.594
280
5,594
el Other incomin
Churchyard fees
Miscellaneous income
Insurance claim5
5,362
5.362
8,347
239
1,973
10,559
5.362
5,362
TOTAL INGOMING RESOURCES
327 248

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S.MIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 310ECEMBER 2020 continued ...
3. RESOURCES USED
Unrestridod Restricted
Funds
Furkds
Total Funds
2020
2019
al FundralsTn
Fundraising
costs
374
b) Grants
Charitable gI￿ng
1.405
4,780
6,185
2,340
cl Actlvities dl
relatin
the work oflhe Church
Ministy- Parish share
Clergy eynses
Rectory
Church runnirvJ costs
Education and Evangelism
Churchyaid
Miscellaneous
36,500
50,000
557
58
388,789
656
10,871
1.985
452,916
1.591
31.544
1,591
41,962
10.418
2.012
263
71.921
12
13,244
23,674
2.024
13.507
95,595
dl Admlntstration
Administration
Old Grammar School costs
Legal and professional
Depre¢tation
12,533
4,594
12.533
4.594
11,956
938
1,258
317
14,469
823
18.514
823
18,514
Totsl Resources Used
470 099
STAFF COSTS
Wages and salaries
12735 £ 11 307
Ible Fixed Assets
Freehold
Land &
Buildings Equipment Totsl
Costlvaluatlon
At 1 January 2020
Addition at Cost
Revaluabon
Distx)sal
At 31 December 2020
13.650
761
13,651
761
4,040
10,371
4,040
10.372
Depreciation
Al 1 January 2020
On disposals
Charge for the year
At 31 December 2020
10,388
{4.0401
823
7,171
10,388
{4.0401
823
7.171
Net Book Value 31 December 2020
31 December 201g

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2020 continued ..
ible Fixed Assets
cont'd
2020
2019
The Land and buildings comprises".
Old Grammar SchLW)I
li} The Old Grammar Schcmjl was let to the Trustees of the Okl Grammar School Trust for a
period of 25 years from 9 December 1997 at an annual rent of one peppercom and was
therefore included in ihe acGounls at £1 value untsl its reversion to the Church. Although
the lease has now been surrendered, it is feli that the restrictions placed UF)on the building
by tts liskn.ng limit ts market value and so the nominal valuatson is retained for the b.me
being.
{ii} The equipment vrds valued by the Offi￿[5 of the PCC as at 1 January 1997 and
depreciation has been provided at 20% Fer annum on this valuation and subsequent
additions.
b) Investments
7.50212019 .. 7.5021 shares in CBF Invesbnent Fund..
Market value 1 January 2020
Unrealised gainllloss) on revaluat
143,489
9,909
Market value 31 DecemtEr 2020
153 398
SUNDRY DEBTORS
2020
2019
Amounts due within one year
CREDITORS . AMOUNTS DUE WITHIN ONE YEAR
2020
2019
Accfuals and Deferred Income
Creditors for Goods and Levies
4,495
4,278
ANALYSIS OF NET ASSETS BY FUND
Fund5
Funds
FuDds
Total
Fixed Assets
Net Current Asset5
3,201
15,725
18.926
23,615
114,026
137.641
129.783 156,599
62.672 192,423
192,455 349 022

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, MIDDL￿oN
NOTES TO THE FINANCIAL STATEME1￿s TO 31 DECEMBER 2020 contlnued ..
FUND DETAILS
la) The Restricted Funds comprise the Friends of MKldleton Parish Church kniety, the Friends.
Restor2b'on Fund, the Flower Fund. the Charity Fund. the Muhindo Fund, the CUCMUK Fund, and
the Organ Fund.
At 31 December 2020 the trAlan￿ on the Restrtded Funds were. &s follows:
Friends Society
Flower Fund
Charity Fund
Muhindo Fun¢J
CUCMUK Fund
Organ Fund
2018 Scheme Fund
124,576
8.425
878
25
548
3,188
{bl The Endowment Funds consist of certain investments held under five separate trust funds
administered by the Diocesan Board of Finance on behalf of the PCC. At 31 December 2020 the
batances on these funds consisted ot.
6,347 shares in the CBF Investment Fund
Deposrt accounts
129.783
62.672
192 455
10. RELATED PAR￿ TRANSACTION
The Parish Administrator. Mrs M Brennan, is the wife of Churchwarden, D Brennan. Mr Brennan had
taken no part in the decision to apwint his wtfe to this positi.on, for %￿lch her remuneration in the year
amounted to £9.800 {2019: £8,621}.
10.

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, MIDDLETON
INDEPENDENT EXAMINER'S REPORT TO THE MEAIBERS OF THE PCC
I hereby report on the financial statemefts of the Par[￿la1 Church Council of St Leonard. Middleton for
the year ended 31 December 2020 which comprise the slatement of finanual acb"vrties, balance sheet
and related notes, which are set out on pages 3 to 10. This report is in respect of an examination carried
out in acC(￿d?n¢e wrth the Church Acc(wnb"ng Regulations 2016 lthe Regulations) and section 145 of the
chariti.es Act 2011 (the 2011 A¢XI.
Respective Yespon5ibilitles of the PCC and Examin
As the members of the PCC and as trustees y(yJ are responsib￿ tr the preparation of the financial
statements, you consider that an audit is nol required for this year undei s.144 of the 2011 Act and that
an independent examination is needed. It is my responsibilrty to examine the accounts under section 145
of the 2011 Act, to folk)w the pr(￿dureS laid down in the general Directsons g￿en by the Charity
Commission lunder section 14515)Ibl) of the 2011 Act and to state whether partKular matters have come
lo my attention.
Basi5 of independent examingrfs report
My examination wd5 Carried out in accordance wrth the General Directions gkven by the Charity
Commission and to be found in Churth Guidance 2016 edition_ This examination indudes a review of the
accountsng records kept by the PCC and a comparison of Ihe aw)unts vthh those records. It also
includes consideration of any unusual items or disdosures in the financial staternents and seeking
explanab.ons from you as tTUStees con(*ming any such matters. The pr(￿edUreS undertaken do not
provide 811 the evidence that would be requi￿ in an audit, and consequenty no opinion is given as lo
whether the financial sl*ements present a true ar￿ fair arKI the report is limited to those matters set
out in the ststement below.
Independont examinerfs statement
I have completed my examination I can confimi that no matsrial matters have come to my attenb.on in
connection wth the examination giving me csuse to believe that in any material ￿Spect.
the accounting records were not kept in accordan￿ with SerA1￿ 130 of the 2011 Act: or
the accounts did not a¢cord wrih the acccyjnting records,"
the accounts did not compty wrth the applicable iequirements conceming the form and content of
accounts sel out in the Charities (Accounts arKI Report51 Regu13b"ons 2008 othei than any
requirement that the accounts give a 'true and fairt view which is not a matter considerpd as part
of an independent eXaminat￿n.
I have Come across no other matters in connection wrth the examinab.on to which attwth.on should be
drawn in this report in order lo enable a proper Ur￿le￿￿ing of the finarnial statements to be
reac
vid Ducie Bsc F
Wrigley Partington
Chartered Accountants
Steding House
501 Middleton Road
Chadderton
Oldham
OL9 9LY
ay 2021