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2020-12-31-accounts

CHARITY COMMISSION NO. 1148805

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020

The members of the PCC have pleasure in presenting their annual report and financial statements for the year ended 31[st] December 2020.

Objectives and Activities

The Parochial Church Council of Walsall St Matthew (the PCC) has the responsibility of co-operating with the incumbent, the Reverend Jim Trood, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelical, social, and ecumenical. The PCC is also spiritually responsible for the maintenance of the church.

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Walsall St Matthew. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer, scripture, music, and sacrament. Also, through nonsacramental activities of hospitality and fellowship we aim to reach non churched members of the community.

Public Benefit

Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of Walsall St Matthew it helps to promote the whole mission of the Church (pastoral, evangelistic, social, and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by:

Achievements and Performance

unity, generosity, hospitality, and

growth. The Leadership Team has adopted a strategy more fitting to the church and its environment:

Worshipping God Equipping His people Growing the kingdom Serving Walsall

The PCC is responsible for St and transactions through the Centre are included within the financial statements.

The PCC has established sub-committees, small groups and teams with responsibility to bring recommendations to the PCC in the following areas: Personnel, Finance, Communications, Pastoral Care, and Church Centre Management Service. There is also a Standing Committee. A Leadership Team was established during 2016 .

1

During 2020 a church member was appointed on a voluntary basis as church building manager, with responsibility for maintenance, repairs, and insurance claims as necessary. A team of volunteers for routine grounds and building maintenance has since been recruited.

Church Membership

As of 20[th] October 2020, the number of members on the church Electoral Roll stood at 183. There were 162 in 2019.

Ecumenical

The PCC has representatives on the Walsall Town Centre Ministry partnership committee. The Rector worship.

Review of the year

six meetings during 2020 6th January, 2nd March, 11[th] May, 13th July, 28th September, and 9[th] November. Parochial Council Meeting took place on 20th October 2020. The Standing Committee met six times; its membership comprised the Rector, the Churchwardens, the Treasurer, the Administrator and one elected member from the PCC; Philip Hodgkinson. Following his arrival in the parish in June 2020, the Curate, Rev Joe Smith, also joined the meetings. After March 2020, all meetings were held online by Zoom due to pandemic restrictions.

In March 2020, a new group known as the Coronavirus Core Team was established, consisting of representatives to report on major areas of church life such as communications, finance, buildings matters, pastoral care, and civic links. The group met regularly online to ensure that the church continued to function and support the congregation and community.

During the pandemic, the pastoral care team undertook shopping for elderly and vulnerable people, and also collected and delivered prescriptions for people on request. Regular telephone calls were also made to members of the congregation.

From late March 2020, in-person services were ceased, and a weekly online Sunday service was frequent communication emails. The online service was found to attract worshippers from other parts of the UK and also from other countries. Additionally, one Sunday in-person service was reintroduced in July 2020 and continued when possible until December 2020.

Reverend Joe Smith joined us in June 2020 as Curate and was ordained Deacon in Lichfield Cathedral in September 2020.

Worker. During the pandemic, when not on furlough, out online, and he has also worked in liaison with Love Walsall and Love Black Country. Hannah s, but this was discontinued in August 2020 as a result of the pandemic and the fact that Hannah continued her studies elsewhere.

In addition to regular business the PCC received reports and discussed various issues important to the life of our church, including progress regarding the reordering of the west end of the church, known as the Legacy Project.

2

During 2020 the Leadership Team and PCC continued to review and develop St Action Plan. As aforementioned, a new church vision has been developed focusing on worshipping God, equipping His people, growing His kingdom, and serving Walsall. It was agreed in 2020 to begin g into 2021.

It was not possible this year to hold the Civic Sunday Service nor the annual Bluecoat Schools Exhibition and Bluecoat Sunday Service. The church did of course continue its close working with the local Bluecoat Academy and Blue Coat Federation schools, and with the Town Centre Ministry and Love Walsall.

The PCC has continued to support mission partners, overseas and in the UK. In 2020 supported our mission partners; supporting the church in South-East Asia, Mission Aviation Fellowship and Christian Aid. Home Missions we supported were Love Walsall, Ablewell Advice, H2HU and Welcome Churches (Walsall Area). Meetings were held to review mission giving and make future decisions in this respect.

A Heritage Open Day took place on two Saturdays in September 2020.

Building matters

During 2020 the Light of the World stained glass window was repaired. Two incidents of fire occurred to the West Doors and the boiler room door. These were repaired. The building manager with his team of volunteers were responsible for routine maintenance of the church and grounds. The Legacy Project working group met regularly to discuss the way forward for a reordering scheme and aspects of fundraising. Due to the pandemic the Expression of Interest previously approved by the Heritage Lottery Fund for the Legacy Project was withdrawn. A new application will need to be made when funds become available again.

Financial Review and Reserves Policy

It is PCC policy to try to maintain a balance on free reserves (net current assets) to equate to at least three months unrestricted payments. This is equivalent to £35,937 . It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at 31.12.2020 was £52,807, which is in excess of this target.

----- Start of picture text -----
£
Total reserves at 31.12.2020 989,846
Buildings reserves (834,234)
155,612
Restricted reserves (63,754)
91,858
Designated reserves (minus (39,051)
building reserve)
Unrestricted reserves 52,807
----- End of picture text -----

If necessary, the PCC have agreed to utilise designated cash reserves to ensure sufficient funds are available to meet current liabilities. As at the year-end, these reserves were £39,051.

Safeguarding

3

The PCC believe they have fulfilled their duty under section 5 of the Safeguarding and Clergy Discipline vulnerable adults).

Risk Management

The Church Wardens carry out regular Health and Safety Reviews and regularly inspect premises for potential hazards. We have safeguarding policies in place for child protection and for work with vulnerable adults, including rigorous DBS checking of staff and volunteers. Our insurances are reviewed annually to ensure adequate cover. An informal review of any new risks which may impact the work of the Church in the Parish is ongoing.

Structure, governance and management

The PCC is a Body Corporate established by the Church of England (PCC Powers Measure 1956, and the Church Representation Rules 2006) and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2nd January 1957, and the Church Representation Rules.

The method of appointment of trustees is set out in the Church Representation Rules. The Council comprises the Incumbent, the Curate, the Churchwardens, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. The PCC members receive training from courses run by the Diocese. All eligible Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

-operating with the Incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical, and in so doing to promote its mission statement.

Related Parties

Donations from related parties during the year totalled £14,616 (2019 £14,700). All these donations were received without conditions.

Reference and Administration Information

: Charity number 1148805. , Walsall, WS1

3DG.

The trustees, members of the PCC, who have served from 1[st] January 2020 until the date of this report was approved, were as follows:

Ex-Officio Members
The Revd. Jim Trood Rector (Chairman)
The Revd. Joe Smith Curate (from Sept 2020)
Judith Ridgway Church Warden (and Lay Chairman)
Patricia Lane Church Warden
Anna Tomkinson Church Warden
Diane Edlin Church Warden
Philip Hodgkinson Deanery Synod
Jimm Rennie Deanery Synod
Sue Webster Deanery Synod
Elected members

4

Names and addresses of advisers Bank Lloyds Bank The Brldge, Walsall CBF Deposlt Account CCLA Senator House, 85 Queen Vittorla Street, London EC4V 4ET Indèpendent Examiner Jnnathan Hill, For and on behalf of Llchfield Diocesan Board of Finance. The Close, Lichfield WS13 7LD The flnancial sraiements follow on pages 7 to 23 and are preceded by the independent examinerfs statement on page 6. Approved by the PCC on..........-.. LDLI 2020 and signed on its behalf by: Signature: .uJ.In)trJ Si8nature- Name: Name: P05Etlon- posizion:

Annual Report and Financial Statements of the Parochial Church Council of Walsall St Matthew

Registered Charity number 1148805 For the year ended 31st December 2020

Independent Examlnerf$ Rèport to the trustee$lmembers of the PCC of Walsall St Matthew Registered Charity number.. li48￿5 I report onthe accoys￿ for rheyearended 31st December 2Q20 whlth are set otkton the followinKpaÈEs. en Èxamlner The challty'5 trustees are respgnsible forthe preparation of the attounis. The ¢harity'Strustees conslderthat èn audit15 not requlrEd forthi5yeaf under secti(￿ 144 of the CharitiesArt 2011 Ithe Charlves Actl that an IndependÈnt examinatlon Is needed. It 15 myresponsibility to examlnethe accounts under5ection 145of the Chirliles Ait. to follow the wocedure5 laid down ifithÈ General DirethonsKiven b¥the Ch8Atyc￿￿￿ls$I0Q (Under$￿tIon 14515llbl ofthe CharitiesAcL and to state whether p3rticJlar matters have coffie to myattention. Basls of Inde endent EKamlnerf8 Stslement My e%amln31ion was outln atcordante with the General DlrecttQThS 8iven bythe Charity COTT￿ls5￿1L An examination Includes a revlew ofthe accountyng records kept bythe charityand a CDmparison of th2actounts wesethtedwith those records. It also Includes consideration oFany unusual items ordlsclosures inthe accoufits, ènd seekltheexplanations from the trustees cothcemlngany ststh matters. The procedures undertaken do not prowde all the evidellcethat would be rEqUiTed in an audlLand consequently no tspinlon Iggiven 0$ to whetherthe accounts presenta'twe and faT¥' vlew and the reportis limitedtothDse matters set out inthe statemenE below. Inde ndent Ex&mln8rf8 statement In conneclion wlth myexarnlnatèon, no material matters have iome to my attention whlth gl¥￿ me cause to belI￿e Ihèt In, anymaterial re5pect-. accourtlngiecords weie noi kept In accordance with section 130 ofthe CharitiesArtor the accounts do not accord With the èccouTrtlng records the account5 do not complywth the appllcable requirements concerointthe form and ¢onreni of accounts set out in thecharities (ACCO￿rtS and Report51 Regulation5 2008 Dtherthan any requirem£ntthatthe •cwunts glve a tfue 3nd fairvlewwhlch 15 fot a mattercon￿dered as Partof an indepeDdentexaminètsn. I h&ve come across no other matters Inco•rEctiw wlth the ex3minatyon towhlch 3ttentlDn thould bedrawn In orderto enablea proper understaDdinKof the accountsto be reathed. Si8n2d.. Oate.. 71ib17*ZI. Jonathan Hill FCMA CGMA thfield Dlocesan Board of Mn3nce St Marys House, The Close, IlchfieldWSI3 7LD

The PCC of Walsall St Matthew

Financial Statements for the Year Ended 31st December 2020

Statement of Financial Activities

Incoming Resources
Income and Endowments from:
Donations and Legacies
2a
Activities for Generating Funds
2b
Income from Investments
2c
Church Activities
2d
Other
2e
Total
Resources Expended
Expenditure on:
Raising Funds
3a
Church Activities
3b
Other
3c
Total
Net Income/(Expenditure)
before investment
Net gain/(losses) on investments
7(b) &
8(a)
Net Income/(Expenditure)
Transfer between Funds
6
Net Movement in Funds
Total Funds brought forward
11
Total Funds carried forward
Unrestricted
Funds
£
140,944
3,011
3
25,455
49,517
218,930
-
158,905
(627)
158,278
60,652

Designated
Funds
£
5,062
-
-
-
400
5,462
-
24,517
-
24,517
(19,055)


Restricted
Funds
£
Endowment
Funds
£
Total
Funds 2020
£
Total
Funds 2019
£
*see note 12 for full
comparatives
18,447
-
164,453
144,281
449
-
3,460
3,287
3
-
6
10
-
-
25,455
54,603
-
-
49,917
-
18,899
-
243,291
202,182
-
-
-
3,724
28,325
-
211,747
215,745
-
-
(627)
-
28,325
-
211,120
219,469
(9,426)
-
32,171
(17,287)
-
-
60,652 (19,055) (9,426)
-
32,171
(17,287)
(250) (2,500) 2,750
-
-
-
60,402
(7,595)
52,807
(21,555) (6,676)
-
32,171
(17,287)
70,430
-
957,675
974,962
63,754
-
989,846
957,675
894,840
873,285

7

The PCG of Walsall St Matthew Financial Statements for the Year Ended 31st December 2020 R•g15tortd Charlty No: 1148805 BalanGe 3heet Total 2020 Total 2019 Fixed Assets Tangible Assets Investment Assets 71al 71bl 834,234 834.234 Tvtdl FIAvd Ass¥1¥ 834,234 834,234 Current Assets Debtors and prepayThents Cash at bank and in han slal 81bl ,762 158.197 164.959 15.548 112,366 127,914 Total CurrentAgsets Current Liabilities - due withln 1 year Creditors and ac£ruals 91al 9,347 4.473 Uioosan Pansh Share Totsl Current Llabllltles 9,347 4.473 Net Current AssetsllLiablltie$l 155.612 123.441 Liabilities due after one year Creditors 91bl Total Llabllite8 duè aft•r on• year Total Net As$etsllLlablllts"esl 989,846 957,675 otsl 02 Total 2019 Funds of the PCC Unrestricted Funds General Fund 52,807 873.285 63.754 7,595 894.840 70.430 DÈsionated Funds Restricted Fund5 Endowment Funds Total Funds 989,846 957,675 Approved by the Pargchial Churth Counul on ......... Slgnawre.. Narne.. Position.. The notes on the followng pages lom part ofthese accounts

The PCC of Walsall St Matthew

Financial Statements for the Year Ended 31st December 2020

Accounting Policies

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. They have also been prepared in accordance with the Charities SORP (FRS 102).

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

There may be minor discrepancies in the totals as the pence are not being shown.

Cashflow Statement

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.

Going Concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern. The PCC are aware that they are reliant on the regular giving and have plans in place were this to reduce significantly.

Post-Balance Sheet Events

The ongoing worldwide outbreak of the COVID-19 virus still represents a significant event since the end of the financial year. The Charity has reviewed its cash flow forecasts and considered the impact on going concern, concluding that the going concern basis remains an appropriate basis of preparation for these financial statements given the likely cash flow impact of operations for 12 months from the date of signing this report.

Accounting Estimates and Prior Year Errors

No changes to accounting estimates have occurred in the reporting period.

No material prior year errors have been identified in the reporting period.

Description of Funds

Unrestricted funds are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report.

Restricted funds comprise of two elements :-

a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest

9

b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Endowment funds are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

Income

Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Expenditure

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Governance and Support Costs

Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.

Fixed Assets

Consecrated and benefice property is not included from the accounts by s.10(2)(a)&(C) of the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial. See note 7 for details.

10

Investments

Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at cash expected to be received.

Creditors and Accruals

Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.

11

The PCC of Walsall St Matthew

Financial Statements for the Year Ended 31st December 2020

INCOME AND ENDOWMENTS
2
Donations and Legacies
Voluntary Income
1
Tax efficient planned giving
2a
2
Other planned giving
3
Collections at services
4
All other giving and voluntary receipts
including special appeals
6
Gift Aid Recoverable
7
Legacies
8
Grants (recurring and one-off)
Charitable Activities
Activities for Generating Funds
2b
9
Easy Fundraising
9
Community Day
9
Church Weekend
9
Other Fundraising Activities
Finance Form
Box Number
Unrestricted
Funds
£
Designated
Funds
£
Restricted
Funds
£
Endowment
Funds
£
Total Funds
2020
£
Total Funds
2019
£
69,741
-
69,741
72,384
7,904
-
7,904
12,573
6,255
-
6,255
7,984
3,850
62
335
-
4,246
15,286
17,657
-
17,657
20,485
20,000
1,000
-
21,000
-
15,538
5,000
17,113
-
37,651
15,571
140,944
5,062
18,447
-
164,453
144,281
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,011
449
-
3,460
3,287
3,011
-
449
-
3,460
3,287

12

INCOME AND ENDOWMENTS continued

Income from Investments
2c
10
Dividends
10
Bank Interest
Income from Church Activities
2d
11
Statutory Fees (retained by PCC)
12
Centre Hire
12
Messy Mornings
12
Holiday Club
12
Other trading activites
Other Income
2e
13
Sale of St Michael Hall, Caldmore
13
Insurance claims
A
Total Income
Unrestricted
Funds
£
Designated
Funds
£
Restricted
Funds
£
Endowment
Funds
£
Total Funds
2020
£
Total Funds
2019
£
-
-
-
-
-
-
3
-
3
-
6
10
3
-
3
-
6
10
2,477
-
2,477
2,158
22,978
-
22,978
52,444
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
25,455
-
-
-
25,455
54,603
47,277
-
-
-
47,277
-
2,240
400
2,640
-
49,517
400
-
-
49,917
-
218,930
5,462
18,899
-
243,291
202,182

13

The PCC of Walsall St Matthew

Financial Statements for the Year Ended 31st December 2020

EXPENDITURE
3
Raising Funds
3a
Costs of Generating Funds
17
Church Weekend
17
Cost of fundraising events
Charitable Activities
3b
Church Activites
18
Mission Giving and Donations
19
Diocesan Parish Share
20
Salaries and Wages
21
Clergy and Staff Expenses
Church Expenses
22
Church Expenses(Mission and Evangelism)
23
Church Running Expenses(incl Governance)
24
Church Utility Bills
25
Cost of Trading (Magazine, bookstall etc)
25
Centre Running Costs
25
Centre Utility Bills
Major Capital Expenditure
27
Major Repairs to the Church
28
Major Repairs to Centre
29
New Building Work
99
Other Expenditure
3c
Other
C
Total Expenditure
Finance Form
Box Number
Unrestricted
Funds
£
Designated
Funds
£
Restricted
Funds
£
Endowment
Funds
£
Total Funds
2020
£
-
-
-
-
-
-
-
-
-
-
-


Total Funds
2019
£
3,169
555
3,724
100
-
100
66,304
-
66,304
43,488
25,660
-
69,148
2,557
2,380
-
4,938
15,905
65,084
66,961
7,756
30
-
-
-
30
18,008
225
285
-
18,518
4,623
-
-
-
4,623
-
-
-
-
-
11,920
-
11,920
3,814
-
-
-
3,814
1,139
24,599
8,276
-
10,575
4,154
8,061
24,292
-
-
32,352
-
-
-
-
-
-
-
-
-
-
158,905
24,517
28,325
-
211,747
(627)
-
-
-
(627)
(627)
-
-
-
(627)
11,297
-
-
215,745
-
-
158,278
24,517
28,325
-
211,120
219,469

14

The PCC of Walsall St Matthew

Financial Statements for the Year Ended 31st December 2020

4 Allocation of Support Costs

Support costs comprise Trustee Training and Governance Costs etc. Due to the nature of the financial activities of the PCC, these would be allocated across Charitable Expenditure which comprises the majority of its expenditure and as such are automatically charged there.

5 (a) Staff Costs

Wages & Salaries
Average number of employees
2020 2019
£69,148 £70,649
5 5

During the year the PCC employed a Centre Manager, Administrator, Organist, Family Worker and Youth Worker.

There were no employee benefits to key management personnel in the previous or current year.

The PCC use the National Employment Savings Trust (NEST), via the Diocesan Payroll Scheme, for its pension payments. The highest paid member of staff earned £26,344.

5 (b) Related Parties

1 trustee has been reimbursed £2,803 (2019 £1,642) for travel and phone expenses incurred during the year.

No other payments or expenses were paid to any other PCC member, persons closely connected to them or related parties.

Donations from related parties (PCC members) totalled £14,616 (2019: £14,700).

5 (c) Fees for the examination of the accounts

Independent Examiner's fees
Other fees (eg accountancy services)
paid to the Independent Examiner
2020 2019
£150 £150
- -

6 (a) Analysis of Transfer between Funds - 2020

Annual transfer to Interior Decorating Scheme
From M Gumbley Designated to Tower Restricted
Unrestricted
£

Restricted
£

Total
£
(250) 250 -
(2,500)
(2,750)
2,500 -
-
2,750

15

6 (b) Analysis of Transfer between Funds - 2019

Annual transfer to Interior Decorating Scheme

----- Start of picture text -----
Unrestricted Restricted Total
£ £ £
(250) 250 -
----- End of picture text -----

(a) Tangible Fixed Assets
At Cost or Valuation
As at 1st Jan
Additions in the Year
Revaluation (if any)
Value at 31st Dec
Accumulated Depreciation
As at 1st Jan
Charge for the Year
Value at 31st Dec
Net Book Value at 1st Jan 2020
33
Net Book Value at 31st Dec 2020
Unrestricted
Church
Equipment
£


Designated
Freehold
Buildings
£
Total
£

- 834,234 834,234
- - -
-
-
-
834,234
-
834,234
- - -
- - -
-
-
-
- 834,234 834,234
-
834,234
834,234

7 (a) Tangible Fixed Assets

The freehold building comprises the original Youth and Community Centre complex, which was originally valued by the PCC at 1st January 1997 at £60,000 based on approximate rebuild cost. Additions since 2003 have been the cost of refurbishing the original complex and converting it to the St Matthew's Centre. In the opinion of the PCC this should be valued at its approximate rebuild cost of £834,234.

7 (b) Fixed Asset Investments

None held

8 Current Assets

8 (a) Debtors

Debtors
Unrestricted
Gift Aid & GASDS recoverable
Centre Income
Outstanding lodgement at year end
Restricted
Building Restricted LPWGS Grant (VAT)
Youth Worker Grant
2020
£

2019
£
3,341 2,702
3,264 8,041
- 1,331
6,604 12,074
- 1,960
- 1,514

16

34

Agency
Other Debtors
146 -
12 -
6,762
15,548

8 (b) Cash at Bank and in hand - 2020

31

Current Accounts
Deposit Account
CBF Deposit Account
Interior Decorating Scheme
Unrestricted
£

Designated
£

Restricted
£

2020 Total
£

2019
£
53,207 22,484 14,778 90,469 25,561
(6,253) 26,658 44,729 65,134 84,530
796 608 1,403 1,397
1,191 1,191 878
47,750
49,142
61,305
158,197
112,366

8 (c) Cash at Bank and in hand - 2019

Current Accounts
Deposit Account
CBF Deposit Account
Interior Decorating Scheme
Liabilities
Amounts falling due in one year
Unrestricted
Accruals
Other Creditors
Centre Creditors
Designated
Collections due to be paid over (Agency)
Window work
Wedding Deposits
Unrestricted
£

Designated
£

Restricted
£

2019 Total
£

2018
£
(18,270) 16,670 27,161 25,561 15,709
234 43,935 40,360 84,530 110,431
792 - 605 1,397 1,387
- - 878 878 628
(17,244)
60,606
69,004
112,366
128,155
2020
£
2019
£
-
-
634
2,425
187
-
821
2,425
-
447
8,526
1,302
-
300
8,526
2,048
9,347
4,473
2020
£

2019
£
- -
634 2,425
187 -
821 2,425
- 447
8,526 1,302
- 300
8,526 2,048
9,347
4,473

31

9 Liabilities

9 (a) Amounts falling due in one year

35

17

35

F

9 (b) Amounts falling due after one year

Deferred Parish Share - - -

10 (a) Summary of Assets by Fund - 2020

F

Fixed Assets
Investment Assets
Current Assets
Current Liabilities
Unrestricted
Funds
£

Designated
Funds
£

Restricted
Funds
£
Endowment
Funds
£

Total 2020
£
- 834,234 - - 834,234
- - - - -
53,628 47,577 63,754 - 164,959
(821)
(8,526)
-
(9,347)
52,807
873,285
63,754
-
989,846

10 (a) Summary of Assets by Fund - 2019

Fixed Assets
Investment Assets
Current Assets
Current Liabilities
Unrestricted
Funds
£

Designated
Funds
£

Restricted
Funds
£
Endowment
Funds
£

Total 2019
£
- 834,234 - - 834,234
- - - - -
(5,170) 60,606 72,478 - 127,914
(2,425)
-
(2,048)
-
(4,473)
(7,595)
894,840
70,430
-
957,675

18

11 (a) Summary of Fund Movements - 2020

Unrestricted Fund
Designated Funds
Building & Fabric Designated
Centre Building
M Gumbley Fund
Hardship (Poor & Needy)
Restricted Funds
Building Restricted Fund
Children & Youth Worker
Church Weekend
Community Day
Disabled Toilet
Flower Fund
Interior Decorating Scheme
Legacy/Re-Ordering Project
OWLs
Organ
Tower Fund
Endowment Funds
Total Funds
Reserves at
1st Jan
£

Incoming
Resources
£

Resources
Expended
£

Investment
Gains/Losses
£

Transfers
£

Reserves at
31st Dec
£
(7,595)
218,930
(158,278)
-
(250)
52,807
17,507 5,462 (24,517) - - (1,548)
834,234 - - - - 834,234
41,943 - - - (2,500) 39,443
1,156 - - - - 1,156
894,840
5,462
(24,517)
-
(2,500)
873,285
56,695 - - - - 56,695
2,517 7,754 (16,855) - - (6,583)
169 - - - - 169
4,472 - - - - 4,472
605 3 - - - 608
(1,588) 40 (174) - - (1,722)
878 63 - - 250 1,191
3,388 168 - - 3,555
1,862 98 (1,890) - - 70
- 1,000 - - - 1,000
1,433 478 (111) - 2,500 4,300
70,430
9,603
(19,029)
-
2,750
63,754
-
-
-
-
-
-
957,675
233,995
(201,824)
-
-
989,846
`

Designated Funds

Building & Fabric Designated

Various historic legacies designated by the PCC towards the maintenance and upkeep of the church fabric

Centre Building The value of the Church Centre M Gumbley Fund Designated by the PCC for the upkeep and maintenance for the fabric of the church Hardship (Poor & Needy) To be used at the discretion of the incumbent for the needs of congregants

Restricted Funds

Building Restricted Fund

Children & Youth Work Church Weekend Community Day Disabled Toilet Flower Fund

For the maintenance and upkeep of the fabric of the church

To support Children and Youth work in the parish Donations and costs relating to the Church Weekends away

Funds received and paid out for the Church Community Day.

For the installation of a disabled toilet For Flowers in Church

Interior Decorating Scheme For the interior decoration of the vicarage Legacy/Re-Ordering Project For the Church Re-Ordering Project OWLs Fund OL der and W iser - Group for the over 65s Organ For the maintenance and upkeep of the organ

19

Tower Fund

For the maintenance and upkeep of the bells and all associated mechanisms and chambers, and for the support of any ringing associated activities.

11 (b) Summary of Fund Movements - 2019

Unrestricted Fund
Designated Funds
Building & Fabric Designated
Centre Building
M Gumbley Fund
Hardship (Poor & Needy)
Restricted Funds
Building Restricted Fund
Children & Youth Worker
Church Weekend
Community Day
Disabled Toilet
Flower Fund
Interior Decorating Scheme
Legacy/Re-Ordering Project
OWLs
Tower Fund
Endowment Funds
Total Funds
Reserves at
1st Jan
£

Incoming
Resources
£

Resources
Expended
£

Investment
Gains/Losses
£

Transfers
£

Reserves at
31st Dec
£
(7,969)
178,738
(178,114)
-
(250)
(7,595)
17,042 465 - - - 17,507
834,234 - - - - 834,234
41,958 - (15) - - 41,943
1,512 - (357) - - 1,156
894,746
465
(372)
-
-
894,840
64,297 2,485 (10,087) - - 56,695
13,335 11,826 (22,643) - - 2,517
920 2,418 (3,169) - - 169
4,472 - - - - 4,472
605 - - - - 605
(401) 10 (1,197) - - (1,588)
628 - - - 250 878
2,100 1,543 (256) - - 3,388
- 2,839 (977) - - 1,862
2,229 1,858 (2,654) - - 1,433
88,185
22,979
(40,984)
-
250
70,430
-
-
-
-
-
-
974,962
202,182
(219,469)
-
-
957,675

20

12 SOFA Comparatives - 2019

SOFA Comparatives - 2019
Income and Endowments
Donations and Legacies
Activities for Generating Funds
Income from Investments
Church Activities
Other
Total Income
Expenditure
Raising Funds
Church Activities
Other
Total Expenditure
Net income/(expenditure)
Net gain/(losses) on investment
Net Income/(Expenditure)
Transfer between Funds
Net Movement in Funds
Total Funds brought forward
Total Funds carried forward
Unrestricted
Funds
£

Designated
Funds
£

Restricted
Funds
£
Endowment
Funds
£

2019
Total Funds
£
123,587 - 20,694 - 144,281
657 465 2,165 - 3,287
10 - - - 10
54,483 - 120 - 54,603
-
178,738
- - - -
202,182
465 22,979 -
49 - 3,675 - 3,724
178,065 372 37,309 - 215,745
- - - - -
178,114 372 40,984 - 219,469
624 93 (18,005) - (17,287)
- - - - -
624 93 (18,005) - (17,287)
(250) 250 - -
374 93 (17,755) - (17,287)
(7,969) 894,746 88,185 - 974,962
(7,595) 894,840 70,430 - 957,675

21