OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

St Nicholas’ and St Mary’s Halewood Anglicans and Methodists Together in Halewood

Annual Report of the Halewood Church Council (Halewood Local Ecumenical Partnership) for the year ended 31 December 2021

Halewood Local Ecumenical Partnership is a charity registered with the Charity Commission for England and Wales. Charity registration number: 1151632

1

Administrative information

St Nicholas’ church is located on Church Road, Halewood L26 6LA and St Mary’s church is on Leathers Lane Halewood L26 9TS. The parish is part of the Diocese of Liverpool within the Church of England and its official correspondence address is:

The Parish Office St Nicholas' Centre 70 Church Road Halewood LIVERPOOL L26 6LA 0151 487 9965 The Parish email is: halewoodparish@btconnect.com The Parish Website is https://www.halewoodparish.org/

Official correspondence should be sent to the Parish Administrator at the above address.

The Treasurer is Lee Burton and the Independent Examiner is Roger Craine, both of whom can be contacted via the Parish Office.

Halewood Church Council

For the period covered by this report the following people served as members of Halewood Church Council:

Rector (ex officio): Rev Martyn Woodsford Chair HCC members: Sandra Thomas Graham Elliott Alison Shacklady Mark Harrison Pam Boffey Kathryn Griffin Elisabeth Simon Tom Harrison Joe Barlow Gillian Dover Jean Critchley (until 20 April 2021) Ken Allen (until 23 March 2021) Heather Holmes (until 2 May 2021) Katherine Cooper Vanessa Bevan Emma Walsh Lesley Webb (from 2 May 2021) Matthew Hargreaves (from 2 May 2021) Andrew Radford

2

Lee Burton Colin Critchley Aileen Best (from 20 May 2021) Electoral roll officers: Clare Baker and Angela Milne HCC Secretary Kathryn Griffin Safeguarding officer Colin Critchley (until May 2021) Mark Harrison (from May 2021) Deanery Synod Officers Linda West (until 2 May 2021), Geoff Bullen Circuit Representatives Gill Dover, Mark Harrison Churchwardens Sandra Thomas (St Nicholas’) Graham Elliott (St Nicholas’) Pam Boffey (St Mary’s until 2 May 2021) Aileen Best (St Mary’s from 2 May 2021) Deputy Wardens Lesley Webb Andy Reynolds Alison Shacklady (from July 2021) Methodist Steward Gill Dover (St Mary’s) Additional members of Halewood Andrew Radford (Team Vicar) and Hunts Cross Ministry team: Colin Critchley(Retired NSM) ) Alison Shacklady (Reader until July 2021. Reader Emeritus from November 2021) Matthew Hargreaves (Reader) Jen Radford (Reader) Natasia Bullock Methodist Circuit Children’s Worker Andrew Parsons Methodist Circuit Youth Worker Adam Grey (Licensed as Reader November 2021) Independent Examiner Roger Craine Treasurer Lee Burton Bursar Janet Fleming

The Liverpool Diocesan Board of Finance act as Custodian Trustee for the inalienable property of the parish. Parish Bankers: Barclays Bank (St Nicholas’) and Natwest Bank (St Mary’s).

Structure, Management and Governance

3

Halewood Local Ecumenical Partnership Trustees exercise the functions of the Methodist Church Council and are also the members of the Parochial Church Council. They operate as each body as appropriate according to the LEP constitution, Methodist Standing Orders, the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules.

The method of appointment of LEP trustees is set out in its constitution and is compliant with the Church Representation Rules and Methodist standing orders. All church members are encouraged to register on the unified Electoral Roll and stand for election to the LEP trustee body.

Related Trusts:

Halewood Church of England Primary School: the parish has representatives on the school board of governors.

St Mary’s Care Centre (registered charity 1000849): 2 members of the parish sit on the board of directors.

The HCC operates one subcommittee: St Nicholas’ Centre management committee: Martyn Woodsford (chair), Tom Harrison (vice chair), Pat Hatchard (Secretary), Joe Barlow, Sandra Thomas, Lesley Webb, Pam Boffey, Gill Dover, Barbara Harrington (Parish Administrator), Jan Fleming (Bursar), Lee Burton (Treasurer),Debbie Kenwell

Individual LEP trustees receive external training as and when deemed appropriate by the trustee body. Training may include trustee responsibility training, basic health and safety, risk assessment and management, child protection procedures.

The LEP and St Hilda’s Hunts Cross form the Halewood and Hunts Cross Ministry Team.

Objectives and Activities

Halewood Church Council is the overall decision-making body for the Parish. Halewood Church Council is an ecumenical body – Anglican and Methodist – which acts as the Parochial Church Council (PCC) and Methodist Church Council. The members of Halewood Church Council are the Trustees of the Halewood Local Ecumenical Partnership and operate under a constitution, based on a model document produced by Churches Together in England, adopted on 23 April 2012 and amended on 29 April 2017.

On 12 April 2013, the Halewood Local Ecumenical Partnership was granted registered charity status by the Charity Commission (Registered Charity Number 1151632).

When planning our activities for the year, the Halewood Church Council gives consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

The purpose of Halewood Local Ecumenical Partnership, as set out in clause 2 of the constitution, is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the participating churches.

The two churches, St Mary’s and St Nicholas’, are part of the Anglican Diocese of Liverpool and the Liverpool District of the Methodist Church; and the Anglican Deanery and Methodist Circuit which cover the South of Liverpool. (St Mary's church was, from the beginning, a shared Anglican/Methodist building. St Nicholas’ remains an Anglican building.) Worship and Ministry in both churches reflect both Anglican and Methodist traditions.

4

In achieving its purpose, as stated in its constitution, Halewood Church Council engages in a range of activities, either on its own or with others, including (but not restricted to):

Activities for 2021

For much of 2021 we were still operating within Government restrictions and guidelines relating to the Covid pandemic. Our churches had closed for a second time in November 2020 but were finally able to reopen on 15 April 2021 just after Easter. Throughout the year have gradually been able to welcome more people back to attend ‘live’ services on Sundays at 10.30am at St Mary’s and 11.00 am and 6.30pm at St Nicholas’ as well as our Thursday morning service at 9.15 am at St Nicholas’. Recognising that some of our more vulnerable members did not yet feel confident to return to church, we also continued to hold a Wednesday night service on Zoom each week.

Our Annual Parochial Church Meeting was held on Zoom on 2 May 2021 The electoral roll number reported at the 2021 Annual Meeting stood at 208 (St Nicholas’ 152; St Mary’s 56).

During the year ministers conducted 13 funerals at St Nicholas’ of which 2 were also burials in the churchyard. In addition there was one burial following a service at another church (RC) There were two funerals at St Mary’s church. There were also 13 services of interment of ashes. Ministers took 8 services at the local crematoria. 3 weddings took place and one renewal of marriage vows service.

We started Baptism services again in October 2020 and from then until the end of the year there were 9 baptisms at St Nicholas and 2 at St Mary’s.

As restrictions began to ease throughout the year a number of our regular activities began to open up again.

Our children’s and youth groups led by Natasia Bullock and Andrew Parsons started meeting again on 20[th] April 2021, firstly with solely outdoor sessions in the sunshine, then with limited group numbers and masks indoors, and responding to changing government guidance throughout the year. These weekly clubs have been a real blessing, as we have seen youth members grow and been a part of their lives as they tackle personal issues head on.

Our annual holiday club – God’s Superheroes - took place at St Mary’s from 26[th] -30[th] July with our maximum 30 children attending throughout the week.

On 11[th] August, 18 of our teens and tweens went on a trip to the Crocky Trail.

On 19[th] September, we had our first District Youth Gathering (DYG365) at Penketh Methodist Church, bringing together youth members from around our circuit and district as far as Warrington, Widnes and

5

West Derby – the younger age group having a crafting and pizza afternoon, and the older group heading out bowling and to McDonalds.

On 30[th] October, 34 group members attended 3Generate at the NEC in Birmingham, with the theme being ‘Making Covenants with God.’

We tended still to err on the side of caution and whilst our Annual Remembrance services took place in church, we took steps to limit the numbers attending to keep people safe. Similarly, our annual Carol Service took the form of a walking event from St Mary’s to St Nicholas’ stopping off at various points to sing carols accompanied by a brass ensemble coordinated by Nicola Hutton.

The Halewood Foodbank moved back to St Mary’s, opening each Saturday morning from 10.30-12.00 St Mary’s also hosted a plant swap/giveaway in June which proved very popular and during the summer months a group of volunteers met regularly each Saturday morning to carry out some urgently needed restoration work on the memorial garden next to the car park.

Also on Saturday mornings during July and August, the Halewood Uniwise project which recycles good quality items of uniform from all our local schools operated from St Mary’s

Sadly after many years the Nursery which had run from St Mary’s finally closed its doors, having been unable to reopen after the impact of the various Lockdowns. Interest was expressed by another early years provider and in November 2021, Shining Lights began offering Stay and Play sessions three times a week, pending full Ofsted inspection and approval to open as a nursery provision on the premises.

During 2021 when the numbers allowed to attend funerals were restricted a number of families arranged for the service to be live streamed using a local provider. In October 2021 we obtained a grant from the Community Foundation for Lancashire and Merseyside to install live streaming equipment in St Nicholas’ Church. A faculty for this work was applied for and we hope to have the system up and running early in 2022.

In June 2021, both St Nicholas’ and St Mary’s were awarded the Bronze Ecochurch award.

Wherever possible we have continued with our charitable giving.

Charities which we support/give donations to include:

FairTrade with people still being able to place orders for items even though the regular stalls were not able to run

Plan International (St Nicholas’) Junior Mission for All (JMA- St Mary’s) Christian Aid

We have also responded to a number of local appeals for families who have found themselves in difficulties.

Our Christmas appeal this year supported the Phoenix project for the Homeless.

In Feb 2021 we were approached with the offer of a grant from Knowsley Council to provide food items for families and individuals who had been adversely affected by the pandemic. A small group of volunteers was pulled together to buy and deliver items for food parcels and other small ‘treats’ for those who had

6

been isolating, as well as for children who were members of our various children’s groups who had struggled with not being able to meet together. We also worked with Dave Critchley, a member of St Mary’s, to provide ‘Well Fed boxes’ to families identified by our local schools enabling them to cook meals together as a family using the ingredients and recipe supplied. We received a second grant, in September, to continue this work and a third amount was made available in November 2021.

Financial review

Over recent years our regular giving across the parish has failed to keep pace with our expenditure. Maintaining regular giving has been a particular challenge during this year partly because there have been few opportunities for weekly collections during services and partly because some people’s personal financial positions have been affected by the pandemic which has in turn affected their ability to maintain their previous level of giving.

Thanks to fundraising and one-off donations, as well as careful monitoring and management of our scarce financial resources, we have just about managed to cover our costs but we have also had to eat into our reserves which are now seriously depleted and this is something we need to address at the earliest opportunity.

We are continuing to promote the Parish Giving Scheme which is showing positive results and streamlines the reclaim of Gift Aid.

Despite the situation we have still been able to carry out a number of fundraising activities that have contributed significantly to our parish funds. These included online card making workshops, and afternoon teas delivered to people’s homes.

Team Changes

In July 2021 Alison Shacklady retired as a Reader after 25 years service. In November 2021 she was created Reader Emeritus at the annual Reader licensing service at the Cathedral.

Adam Grey was licensed as a Reader in the Halewood Hunts Cross Team at the Annual Reader licensing service.

Natasia Bullock, our children’s worker began a period of maternity leave in December 2021(earlier than planned because of medical advice in relation to Covid.)

In November 2021 our Rector Martyn Woodsford announced that he would be leaving to take up a new post back in Adelaide, from where he had joined us just three years previously. So we shall be once again entering a period of vacancy from January 2022.

Plans for the future

Our plans for the immediate future centre around managing to keep our worship services running following Martyn’s departure, as well as working with the Deanery and Diocese to understand what options may be open to us in terms of finding a replacement, given possible changes to structures currently being explored.

We will also continue to look at our financial position and explore ways of ensuring that our finances are robust enough to enable us to move forwards.

We plan to continue to develop our work with children and young people, particularly older teens. We are working to involve more of the younger adults (20-40+) in our congregations, encouraging them to take on leadership roles both in worship and support roles, particularly at St Mary’s.

7

Halewood Local Ecumenical Partnership (registered charity 1151632)

Halewood Church Council St. Nicholas' and St Mary's Churches Halewood

Report and Financial Statements for the year 2021

1

Report and Financial Statements 2021

Contents
Parochial Church Council Officials
Independent Examiners’ Report
Statement of Financial Activities
Balance Sheet
Accounting Policies
Notes on the Financial Statements
Page
3
4
5
6
7
9

2

Halewood Church Council Officials

See annual report

Report and Financial Statements 2021

St Nicholas Church & Centre St Mary's Church Barclays Bank plc Nat West Bank plc South Liverpool Branch South Liverpool Branch Hunts Cross Hunts Cross Liverpool Liverpool

Examiner

Mr Roger Craine

Architect (St Nicholas Church)

Architect (St Mary's Church)

Edmund Kirby Robert Bell India Buildings Saunders Bell Water Street Studio 56 Liverpool Sherwood Road Crosby Liverpool

3

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD INDEPENDENT EXAMINERS REPORT Report and Financial Statements 2021

I report on the accounts for the year ended 31 December 2021 which are set out on pages 5 to 15.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently, I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matters have come to my attention:

Mr Roger Craine

4

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31st December 2021

Note
INCOMING RESOURCES
Incoming resources from donors
2a,3a
Other voluntary incoming resources
2b,3b
Income from operating activities:
- to further the Council's objects
2c,3c
- to generate funds
2d,3d
Income from investments
2e,3e
Other incoming resources
2f,3f
TOTAL INCOMING RESOURCES
RESOURCES USED
Costs of generating funds
4a,5a
Grants
4b,5b
Activities directly relating to the work
4c,5c
of the church
Management and administration of the Council
4d,5d
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING) RESOURCES
TRANSFERS
13
TOTAL AFTER TRANSFERS
GAINS & LOSSES ON INVESTMENTS
NET MOVEMENT IN FUNDS
BALANCES B / FWD AT 1 JANUARY
BALANCES CARRIED FORWARD
AT 31 DECEMBER
Unrestricted
Funds
£
71,372
6,161
14,989
58,585
867
465
152,439
0
356
113,565
24,314
138,235
14,204
3,228
17,432
0
17,432
277,358
294,790
Restricted
Funds
£
4,858
8,384
0
0
2
0
13,244
0
0
15,408
16,258
31,667
(18,423)
(3,228)
(21,651)
0
(21,651)
48,153
26,502
Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,627
1,627
28,169
29,796
TOTAL FUNDS
2021
2020
£
£
76,230
75,057
14,545
7,715
14,989
13,597
58,585
54,392
869
860
465
1,062
165,683
152,683
0
0
356
356
128,973
116,868
40,573
46,159
169,902
163,382
(4,219)
(10,699)
0
0
(4,219)
(10,699)
1,627
1,724
(2,592)
(8,975)
353,680
362,655
351,088
353,680
TOTAL FUNDS
2021
2020
£
£
76,230
75,057
14,545
7,715
14,989
13,597
58,585
54,392
869
860
465
1,062
165,683
152,683
0
0
356
356
128,973
116,868
40,573
46,159
169,902
163,382
(4,219)
(10,699)
0
0
(4,219)
(10,699)
1,627
1,724
(2,592)
(8,975)
353,680
362,655
351,088
353,680
152,683
0
356
116,868
46,159
163,382
(10,699)
0
(10,699)
1,724
(8,975)
362,655
353,680

5

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD BALANCE SHEET

Report and Financial Statements 2021

Note
FIXED ASSETS
Tangible fixed assets
6
Investment assets
7
CURRENT ASSETS
Debtors & Prepayments
9
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR
10
NET CURRENT ASSETS
LIABILITIES: AMOUNTS FALLING
11
DUE AFTER MORE THAN ONE YEAR
NET ASSETS
FUNDS
8,12
Unrestricted
Restricted
Endowment
2021
£
275,863
29,796
305,659
10,235
69,479
79,715
(29,672)
50,043
(4,614)
351,088
294,790
26,502
29,796
351,088
2020
£
299,138
28,170
327,307
11,461
55,926
67,388
(27,767)
39,621
(13,247)
353,680
277,358
48,153
28,169
353,680

Approved by the Parochial Church Council on and signed on its behalf by:

The notes on pages 7 to 15 form part of these accounts

6

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

Funds

General funds represent the funds of Halewood Church Council (HCC) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the HCC.

The accounts include transactions, assets and liabilities for which the HCC is held responsible in law. They do not include the accounts of Church groups that owe an affiliation to another body nor those that are informal gatherings of Church members.

Incoming Resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the HCC.

Planned givings receivable under covenant are recognised only when received.

Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised.

Grants and legacies to the HCC are accounted for as soon as the HCC is notified of its legal entitlement and the likely amount due.

Funds raised by the fetes and similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Income from investment

Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Income from property rentals

Rental income is recognised when the rent is due.

7

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated land and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the HCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable 'church furnishings, relating to maintenance is written off as expenditure in the Statement of Financial Activities and separately disclosed.

During 2007 extensive works were carried out on phase one of the development to the inside of St Nicholas Church. It was agreed by HCC that the costs of the works would be capitalised and depreciated over a fifteen year period. This will also coincide with finance taken out in 2008 which will help to complete phase two of the reordering of the church

Land & Buildings- St Nicholas Centre

Land and buildings are valued at historic cost. It is the HCC's practice to maintain the Centre in a continual state of sound repair. Accordingly, the HCC considers that the economic life of the Centre and its residual value are such that any depreciation is insignificant and is thus not provided.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.

Investments

Investments are valued at market value at 31 December. The valuation has been undertaken by the Central Board of Finance of the Church of England.

Current Assets

Amounts owing to the HCC at 31 December in respect of fees, rent or other income are shown as debtors less any provision for amounts that may prove uncollectable.

8

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS Report and Financial Statements 2021

2 INCOMING RESOURCES

2a
Regular Planned Giving:
Tax Efficient Planned Giving
All income Tax recovered
Other planned giving
Loose Plate Collections
Occasional Giving
Donations
2b
Fund Raising
Bequests
Appeals & Donations & Grants
Hardship grant
2c
Church Fees
2d
Fete & other fund raising events
Sales
Subscriptions
Use of facilities
Lettings
Assigned fees
2e
Dividends and Interest including
any reclaimed tax
2f
Photocopier
Insurance Claims
Other
TOTAL INCOMING RESOURCES
Income from investment
Other ordinary income
Income from operating activities:
Other voluntary incoming resources
to generate funds
to further the Council's objects
Income from operating activities:
Incoming resources from donors
Unrestricted
Funds
£
42,653
13,473
5,622
5,069
4,555
71,372
4,977
1,000
184
0
6,161
14,989
14,989
759
370
0
1,819
55,638
0
58,585
867
867
0
0
465
465
152,439
Restricted
Funds
£
2,301
285
0
0
2,272
4,858
0
0
0
8,384
8,384
0
0
0
0
0
0
0
0
0
2
2
0
0
0
0
13,244
Endowed
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL FUNDS
2021
2020
£
£
44,954
46,179
13,758
13,996
5,622
5,396
5,069
2,928
6,827
6,559
76,230
75,057
4,977
5,951
1,000
1,661
184
103
8,384
0
14,545
7,715
14,989
13,597
14,989
13,597
759
437
370
516
0
0
1,819
1,717
55,638
51,723
0
0
58,585
54,392
869
860
869
860
0
0
0
0
465
1,062
465
1,062
TOTAL FUNDS
2021
2020
£
£
44,954
46,179
13,758
13,996
5,622
5,396
5,069
2,928
6,827
6,559
76,230
75,057
4,977
5,951
1,000
1,661
184
103
8,384
0
14,545
7,715
14,989
13,597
14,989
13,597
759
437
370
516
0
0
1,819
1,717
55,638
51,723
0
0
58,585
54,392
869
860
869
860
0
0
0
0
465
1,062
465
1,062
75,057
5,951
1,661
103
0
7,715
13,597
13,597
437
516
0
1,717
51,723
0
54,392
860
860
0
0
1,062
1,062
165,683 152,683

9

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS

Report and Financial Statements 2021

3 INCOMING RESOURCES
3a
St Nicholas Church
St Mary's Church
St Nicholas Centre
3b
St Nicholas Church
St Mary's Church
St Nicholas Centre
3c
St Nicholas Church
St Mary's Church
3d
St Nicholas Church
St Mary's Church
St Nicholas Centre
3e
St Nicholas Church
St Mary's Church
St Nicholas Centre
3f
St Nicholas Church
St Mary's Church
St Nicholas Centre
Total Incoming Resources
St Nicholas Church
St Mary's Church
St Nicholas Centre
TOTAL INCOMING RESOURCES
Incoming resources from donors
Other voluntary incoming resources
Income from operating activities:
Other ordinary income
to further the Council's objects
Income from operating activities:
to generate funds
Income from investment
Unrestricted
Funds
£
47,414
23,884
74
71,372
4,695
1,466
0
6,161
14,989
0
14,989
370
8,671
49,544
58,585
867
0
0
867
0
297
167
465
68,335
34,318
49,786
152,439
Restricted
Funds
£
4,858
0
0
4,858
8,384
0
0
8,384
0
0
0
0
0
0
0
2
0
0
2
0
0
0
0
13,244
0
0
13,244
Endowed

Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL FUNDS
2021
2020
£
£
52,272
52,582
23,884
22,321
74
154
76,230
75,057
13,080
6,224
1,466
1,491
0
0
14,545
7,715
14,989
13,597
0
0
14,989
13,597
370
516
8,671
10,739
49,544
43,138
58,585
54,392
869
858
0
0
0
1
869
860
0
0
297
300
167
762
465
1,062
81,579
73,777
34,318
34,851
49,786
44,056
165,683
152,683
TOTAL FUNDS
2021
2020
£
£
52,272
52,582
23,884
22,321
74
154
76,230
75,057
13,080
6,224
1,466
1,491
0
0
14,545
7,715
14,989
13,597
0
0
14,989
13,597
370
516
8,671
10,739
49,544
43,138
58,585
54,392
869
858
0
0
0
1
869
860
0
0
297
300
167
762
465
1,062
81,579
73,777
34,318
34,851
49,786
44,056
165,683
152,683
75,057
6,224
1,491
0
7,715
13,597
0
13,597
516
10,739
43,138
54,392
858
0
1
860
0
300
762
1,062
73,777
34,851
44,056
152,683

10

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS (Continued) Report and Financial Statements 2021

4 RESOURCES EXPENDED

Unrestricted
Funds
£
4a
Gross costs of fund raising
0
4b
Other
356
356
4c
Diocesan Quota & Stipend
29,091
Methodist Assessment
27,240
Parish Fees
5,527
Clergy Expenses
Vicar's Expenses
5,650
Telephone
1,007
Assistant staff costs
0
Church & Centre Running Expense
Utilities
18,647
Insurance
941
Upkeep of services
2,039
Routine repairs to building
11,413
Major fabric repairs
0
Grounds & Security
1,050
Costs related to trading
Garden Fete
0
Provision for doubtful debts
5,276
Cost of sales
106
Junior Church & Youth Groups
0
Support and training costs
Verger
2,411
Organist's fees
320
Bellringers
190
Other
2,656
113,565
4d
Management and administration of the Council
Office Expenditure
10,366
Wages & Secretarial assistance
9,746
Depreciation
2,890
Amortisation of Grant
0
Bank charges and Loan Interest
568
Other
745
24,314
TOTAL RESOURCES USED
138,235
Activities directly relating to the work
of the Church
Costs of generating funds
Grants
Restricted
Endowment
Funds
Funds
£
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,270
0
4,012
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,126
0
15,408
0
0
0
0
0
20,805
0
(4,881)
0
335
0
0
0
16,258
0
31,667
0
TOTAL FUNDS
2021
2020
£
£
0
0
356
356
356
356
29,091
43,108
27,240
20,430
5,527
4,586
5,650
3,458
1,007
1,139
0
0
18,647
26,868
941
679
3,309
3,941
15,425
9,068
0
0
1,050
220
0
0
5,276
0
106
149
0
0
2,411
1,575
320
320
190
0
12,782
1,327
128,973
116,868
10,366
7,224
9,746
18,114
23,695
23,660
(4,881)
(4,881)
903
1,064
745
978
40,573
46,159
TOTAL FUNDS
2021
2020
£
£
0
0
356
356
356
356
29,091
43,108
27,240
20,430
5,527
4,586
5,650
3,458
1,007
1,139
0
0
18,647
26,868
941
679
3,309
3,941
15,425
9,068
0
0
1,050
220
0
0
5,276
0
106
149
0
0
2,411
1,575
320
320
190
0
12,782
1,327
128,973
116,868
10,366
7,224
9,746
18,114
23,695
23,660
(4,881)
(4,881)
903
1,064
745
978
40,573
46,159
356
356
43,108
20,430
4,586
3,458
1,139
0
26,868
679
3,941
9,068
0
220
0
0
149
0
1,575
320
0
1,327
116,868
7,224
18,114
23,660
(4,881)
1,064
978
46,159
169,902 163,382

11

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS (Continued) Report and Financial Statements 2021

5 RESOURCES EXPENDED
Unrestricted
Funds
£
5a
Gross costs of fund raising
0
5b
St Nicholas Church
356
St Mary's Church
0
St Nicholas Centre
0
356
5c
St Nicholas Church
54,884
St Mary's Church
34,861
St Nicholas Centre
23,820
113,565
5d
Management and administration of the Council
St Nicholas Church
7,539
St Mary's Church
2,858
St Nicholas Centre
13,918
24,314
Total Resources Used
St Nicholas Church
62,779
St Mary's Church
37,719
St Nicholas Centre
37,738
TOTAL RESOURCES USED
138,235
Costs of generating funds
Grants
Activities directly relating to the work
of the Church
Restricted
Endowment
Funds
Funds
£
£
0
0
0
0
0
0
0
0
0
0
13,910
0
1,498
0
0
0
15,408
0
16,258
0
0
0
0
0
16,258
0
30,169
0
1,498
0
0
0
31,667
0
TOTAL
2021
£
0
356
0
0
356
68,794
36,359
23,820
128,973
23,797
2,858
13,918
40,573
92,947
39,217
37,738
169,902
FUNDS
2020
£
0
356
0
0
356
59,846
35,869
21,152
116,868
21,806
2,858
21,494
46,159
82,009
38,727
42,646
163,382

12

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

6 FIXED ASSETS

Tangible fixed assets
GROSS BOOK VALUE
At 1 January 2021
Additions
At 31 December 2021
DEPRECIATION
At 1 January 2021
Charge for the year
Depreciation on disposals
At 31 December 2021
NET BOOK VALUE
At 1 January 2021
At 31 December 2021
St Nicholas Church
St Mary's Church
St Nicholas Centre
7
INVESTMENTS
Market Value
Land &
Buildings
£
252,089
0
252,089
0
0
0
0
252,089
252,089
0
0
252,089
252,089
2021
£
29,796
Other
£
389,280
420
389,700
342,232
23,695
0
365,926
47,049
23,774
19,386
0
4,388
23,774
Total
£
641,369
420
641,789
342,232
23,695
0
365,926
299,138
275,863
19,386
0
256,477
275,863
2020
£
28,170

The investments are various holdings in the Investment and Fixed Interest Funds of the Central Board of Finance. All investments are held by St Nicholas Church. The movement in market value is reflected in the statement of financial activities.

13

HALEWOOD CHURCH COUNCIL

ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

8 ANALYSIS OF NET ASSETS BY FUND

ANALYSIS OF NET ASSETS BY FUND
Fixed Assets
Investments
Debtors
Bank & cash in hand
Current Liabilities
Liabilities greater than one year
Fund balance
St Nicholas Church
St Mary's Church
St Nicholas Centre
Unrestricted
Funds
£
256,477
0
9,950
40,213
(11,850)
0
294,790
24,797
12,845
257,148
294,790
Restricted
Funds
£
19,386
0
285
29,267
(17,822)
(4,614)
26,502
26,502
0
0
26,502
Endowment
Funds
£
0
29,796
0
0
0
0
29,796
29,796
0
0
29,796
Total
£
275,863
29,796
10,235
69,479
(29,672)
(4,614)
351,088
81,095
12,845
257,148
351,088

9 DEBTORS & PREPAYMENTS

Prepaid Expenses
Rentals due, less bad debt provision
Income Tax Recoverable
Other Debtors
St Nicholas Church
St Mary's Church
St Nicholas Centre
LIABILITIES: amounts falling due within one year
Bank Loan Repayments
Deferred Grant income
Other Creditors
St Nicholas Church
St Mary's Church
St Nicholas Centre
2021
£
1,702
0
5,114
3,420
10,235
3,928
4,088
2,220
10,235
2021
£
9,104
12,998
7,570
29,672
20,646
1,262
7,763
29,672
2020
£
3,700
1,277
5,967
518
11,461
5,077
1,925
4,460
11,461
2020
£
12,261
8,664
6,842
27,767
16,272
977
10,518
27,767

10 LIABILITIES: amounts falling due within one year

14

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

11 LIABILITIES: amounts falling after more than one year

Bank Loan Repayments
Amounts falling due between one and two years
Amounts falling due between two and five years
Amounts falling due in over five years
St Nicholas Church
St Mary's Church
St Nicholas Centre
12
RESTRICTED FUNDS
The closing balance of Restricted Funds comprised the following:
St Nicholas Church;
Building Fund
Churchyard Fund
St Mary's Church;
Junior Missions for All Fund
Partners in Mission Fund
Youth Fellowship
Other
Total Restricted Funds
2021
£
4,614
4,614
0
0
4,614
4,614
0
0
4,614
2021
£
23,666
2,836
26,502
0
0
0
0
0
26,502
2020
£
13,247
8,981
4,267
0
13,247
9,139
0
4,108
13,247
2020
£
40,936
2,491
43,427
315
816
368
3,228
4,726
48,153

13 Transfers

Following a review of costs recognised in the St Mary's Church unrestricted fund in recent periods amounts totalling £3,228 were identified as having ought to have been recognised against restricted funds. As such, these amounts have now been transferred between the funds.

14 COVID-19 impact

In connection with the COVID-19 pandemnic, and its effect on the macroeconomic landscape, the Trustees continue to monitor the impact on the LEP's resources and available funds, particularly in light of Churches being closed and the consequent impact on loose plate giving. The Trustees are taking actions to ensure the financial postion of the LEP can be maintained, including, but not limited to, the deferrment of certain items of expenditure, and encouraging use of the Parish Giving Scheme to maintain regular giving.

15

Halewood Local Ecumenical Partnership (registered charity 1151632)

Halewood Church Council St. Nicholas' and St Mary's Churches Halewood

Report and Financial Statements for the year 2021

1

Report and Financial Statements 2021

Contents
Parochial Church Council Officials
Independent Examiners’ Report
Statement of Financial Activities
Balance Sheet
Accounting Policies
Notes on the Financial Statements
Page
3
4
5
6
7
9

2

Halewood Church Council Officials

See annual report

Report and Financial Statements 2021

St Nicholas Church & Centre St Mary's Church Barclays Bank plc Nat West Bank plc South Liverpool Branch South Liverpool Branch Hunts Cross Hunts Cross Liverpool Liverpool

Examiner

Mr Roger Craine

Architect (St Nicholas Church)

Architect (St Mary's Church)

Edmund Kirby Robert Bell India Buildings Saunders Bell Water Street Studio 56 Liverpool Sherwood Road Crosby Liverpool

3

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD INDEPENDENT EXAMINERS REPORT Report and Financial Statements 2021

I report on the accounts for the year ended 31 December 2021 which are set out on pages 5 to 15.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently, I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matters have come to my attention:

Mr Roger Craine

4

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31st December 2021

Note
INCOMING RESOURCES
Incoming resources from donors
2a,3a
Other voluntary incoming resources
2b,3b
Income from operating activities:
- to further the Council's objects
2c,3c
- to generate funds
2d,3d
Income from investments
2e,3e
Other incoming resources
2f,3f
TOTAL INCOMING RESOURCES
RESOURCES USED
Costs of generating funds
4a,5a
Grants
4b,5b
Activities directly relating to the work
4c,5c
of the church
Management and administration of the Council
4d,5d
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING) RESOURCES
TRANSFERS
13
TOTAL AFTER TRANSFERS
GAINS & LOSSES ON INVESTMENTS
NET MOVEMENT IN FUNDS
BALANCES B / FWD AT 1 JANUARY
BALANCES CARRIED FORWARD
AT 31 DECEMBER
Unrestricted
Funds
£
71,372
6,161
14,989
58,585
867
465
152,439
0
356
113,565
24,314
138,235
14,204
3,228
17,432
0
17,432
277,358
294,790
Restricted
Funds
£
4,858
8,384
0
0
2
0
13,244
0
0
15,408
16,258
31,667
(18,423)
(3,228)
(21,651)
0
(21,651)
48,153
26,502
Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,627
1,627
28,169
29,796
TOTAL FUNDS
2021
2020
£
£
76,230
75,057
14,545
7,715
14,989
13,597
58,585
54,392
869
860
465
1,062
165,683
152,683
0
0
356
356
128,973
116,868
40,573
46,159
169,902
163,382
(4,219)
(10,699)
0
0
(4,219)
(10,699)
1,627
1,724
(2,592)
(8,975)
353,680
362,655
351,088
353,680
TOTAL FUNDS
2021
2020
£
£
76,230
75,057
14,545
7,715
14,989
13,597
58,585
54,392
869
860
465
1,062
165,683
152,683
0
0
356
356
128,973
116,868
40,573
46,159
169,902
163,382
(4,219)
(10,699)
0
0
(4,219)
(10,699)
1,627
1,724
(2,592)
(8,975)
353,680
362,655
351,088
353,680
152,683
0
356
116,868
46,159
163,382
(10,699)
0
(10,699)
1,724
(8,975)
362,655
353,680

5

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD BALANCE SHEET

Report and Financial Statements 2021

Note
FIXED ASSETS
Tangible fixed assets
6
Investment assets
7
CURRENT ASSETS
Debtors & Prepayments
9
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR
10
NET CURRENT ASSETS
LIABILITIES: AMOUNTS FALLING
11
DUE AFTER MORE THAN ONE YEAR
NET ASSETS
FUNDS
8,12
Unrestricted
Restricted
Endowment
2021
£
275,863
29,796
305,659
10,235
69,479
79,715
(29,672)
50,043
(4,614)
351,088
294,790
26,502
29,796
351,088
2020
£
299,138
28,170
327,307
11,461
55,926
67,388
(27,767)
39,621
(13,247)
353,680
277,358
48,153
28,169
353,680

Approved by the Parochial Church Council on and signed on its behalf by:

The notes on pages 7 to 15 form part of these accounts

6

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

Funds

General funds represent the funds of Halewood Church Council (HCC) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the HCC.

The accounts include transactions, assets and liabilities for which the HCC is held responsible in law. They do not include the accounts of Church groups that owe an affiliation to another body nor those that are informal gatherings of Church members.

Incoming Resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the HCC.

Planned givings receivable under covenant are recognised only when received.

Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised.

Grants and legacies to the HCC are accounted for as soon as the HCC is notified of its legal entitlement and the likely amount due.

Funds raised by the fetes and similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Income from investment

Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Income from property rentals

Rental income is recognised when the rent is due.

7

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated land and beneficed property is excluded from the accounts by section 10 of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the HCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable 'church furnishings, relating to maintenance is written off as expenditure in the Statement of Financial Activities and separately disclosed.

During 2007 extensive works were carried out on phase one of the development to the inside of St Nicholas Church. It was agreed by HCC that the costs of the works would be capitalised and depreciated over a fifteen year period. This will also coincide with finance taken out in 2008 which will help to complete phase two of the reordering of the church

Land & Buildings- St Nicholas Centre

Land and buildings are valued at historic cost. It is the HCC's practice to maintain the Centre in a continual state of sound repair. Accordingly, the HCC considers that the economic life of the Centre and its residual value are such that any depreciation is insignificant and is thus not provided.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.

Investments

Investments are valued at market value at 31 December. The valuation has been undertaken by the Central Board of Finance of the Church of England.

Current Assets

Amounts owing to the HCC at 31 December in respect of fees, rent or other income are shown as debtors less any provision for amounts that may prove uncollectable.

8

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS Report and Financial Statements 2021

2 INCOMING RESOURCES

2a
Regular Planned Giving:
Tax Efficient Planned Giving
All income Tax recovered
Other planned giving
Loose Plate Collections
Occasional Giving
Donations
2b
Fund Raising
Bequests
Appeals & Donations & Grants
Hardship grant
2c
Church Fees
2d
Fete & other fund raising events
Sales
Subscriptions
Use of facilities
Lettings
Assigned fees
2e
Dividends and Interest including
any reclaimed tax
2f
Photocopier
Insurance Claims
Other
TOTAL INCOMING RESOURCES
Income from investment
Other ordinary income
Income from operating activities:
Other voluntary incoming resources
to generate funds
to further the Council's objects
Income from operating activities:
Incoming resources from donors
Unrestricted
Funds
£
42,653
13,473
5,622
5,069
4,555
71,372
4,977
1,000
184
0
6,161
14,989
14,989
759
370
0
1,819
55,638
0
58,585
867
867
0
0
465
465
152,439
Restricted
Funds
£
2,301
285
0
0
2,272
4,858
0
0
0
8,384
8,384
0
0
0
0
0
0
0
0
0
2
2
0
0
0
0
13,244
Endowed
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL FUNDS
2021
2020
£
£
44,954
46,179
13,758
13,996
5,622
5,396
5,069
2,928
6,827
6,559
76,230
75,057
4,977
5,951
1,000
1,661
184
103
8,384
0
14,545
7,715
14,989
13,597
14,989
13,597
759
437
370
516
0
0
1,819
1,717
55,638
51,723
0
0
58,585
54,392
869
860
869
860
0
0
0
0
465
1,062
465
1,062
TOTAL FUNDS
2021
2020
£
£
44,954
46,179
13,758
13,996
5,622
5,396
5,069
2,928
6,827
6,559
76,230
75,057
4,977
5,951
1,000
1,661
184
103
8,384
0
14,545
7,715
14,989
13,597
14,989
13,597
759
437
370
516
0
0
1,819
1,717
55,638
51,723
0
0
58,585
54,392
869
860
869
860
0
0
0
0
465
1,062
465
1,062
75,057
5,951
1,661
103
0
7,715
13,597
13,597
437
516
0
1,717
51,723
0
54,392
860
860
0
0
1,062
1,062
165,683 152,683

9

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS

Report and Financial Statements 2021

3 INCOMING RESOURCES
3a
St Nicholas Church
St Mary's Church
St Nicholas Centre
3b
St Nicholas Church
St Mary's Church
St Nicholas Centre
3c
St Nicholas Church
St Mary's Church
3d
St Nicholas Church
St Mary's Church
St Nicholas Centre
3e
St Nicholas Church
St Mary's Church
St Nicholas Centre
3f
St Nicholas Church
St Mary's Church
St Nicholas Centre
Total Incoming Resources
St Nicholas Church
St Mary's Church
St Nicholas Centre
TOTAL INCOMING RESOURCES
Incoming resources from donors
Other voluntary incoming resources
Income from operating activities:
Other ordinary income
to further the Council's objects
Income from operating activities:
to generate funds
Income from investment
Unrestricted
Funds
£
47,414
23,884
74
71,372
4,695
1,466
0
6,161
14,989
0
14,989
370
8,671
49,544
58,585
867
0
0
867
0
297
167
465
68,335
34,318
49,786
152,439
Restricted
Funds
£
4,858
0
0
4,858
8,384
0
0
8,384
0
0
0
0
0
0
0
2
0
0
2
0
0
0
0
13,244
0
0
13,244
Endowed

Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL FUNDS
2021
2020
£
£
52,272
52,582
23,884
22,321
74
154
76,230
75,057
13,080
6,224
1,466
1,491
0
0
14,545
7,715
14,989
13,597
0
0
14,989
13,597
370
516
8,671
10,739
49,544
43,138
58,585
54,392
869
858
0
0
0
1
869
860
0
0
297
300
167
762
465
1,062
81,579
73,777
34,318
34,851
49,786
44,056
165,683
152,683
TOTAL FUNDS
2021
2020
£
£
52,272
52,582
23,884
22,321
74
154
76,230
75,057
13,080
6,224
1,466
1,491
0
0
14,545
7,715
14,989
13,597
0
0
14,989
13,597
370
516
8,671
10,739
49,544
43,138
58,585
54,392
869
858
0
0
0
1
869
860
0
0
297
300
167
762
465
1,062
81,579
73,777
34,318
34,851
49,786
44,056
165,683
152,683
75,057
6,224
1,491
0
7,715
13,597
0
13,597
516
10,739
43,138
54,392
858
0
1
860
0
300
762
1,062
73,777
34,851
44,056
152,683

10

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS (Continued) Report and Financial Statements 2021

4 RESOURCES EXPENDED

Unrestricted
Funds
£
4a
Gross costs of fund raising
0
4b
Other
356
356
4c
Diocesan Quota & Stipend
29,091
Methodist Assessment
27,240
Parish Fees
5,527
Clergy Expenses
Vicar's Expenses
5,650
Telephone
1,007
Assistant staff costs
0
Church & Centre Running Expense
Utilities
18,647
Insurance
941
Upkeep of services
2,039
Routine repairs to building
11,413
Major fabric repairs
0
Grounds & Security
1,050
Costs related to trading
Garden Fete
0
Provision for doubtful debts
5,276
Cost of sales
106
Junior Church & Youth Groups
0
Support and training costs
Verger
2,411
Organist's fees
320
Bellringers
190
Other
2,656
113,565
4d
Management and administration of the Council
Office Expenditure
10,366
Wages & Secretarial assistance
9,746
Depreciation
2,890
Amortisation of Grant
0
Bank charges and Loan Interest
568
Other
745
24,314
TOTAL RESOURCES USED
138,235
Activities directly relating to the work
of the Church
Costs of generating funds
Grants
Restricted
Endowment
Funds
Funds
£
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1,270
0
4,012
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
10,126
0
15,408
0
0
0
0
0
20,805
0
(4,881)
0
335
0
0
0
16,258
0
31,667
0
TOTAL FUNDS
2021
2020
£
£
0
0
356
356
356
356
29,091
43,108
27,240
20,430
5,527
4,586
5,650
3,458
1,007
1,139
0
0
18,647
26,868
941
679
3,309
3,941
15,425
9,068
0
0
1,050
220
0
0
5,276
0
106
149
0
0
2,411
1,575
320
320
190
0
12,782
1,327
128,973
116,868
10,366
7,224
9,746
18,114
23,695
23,660
(4,881)
(4,881)
903
1,064
745
978
40,573
46,159
TOTAL FUNDS
2021
2020
£
£
0
0
356
356
356
356
29,091
43,108
27,240
20,430
5,527
4,586
5,650
3,458
1,007
1,139
0
0
18,647
26,868
941
679
3,309
3,941
15,425
9,068
0
0
1,050
220
0
0
5,276
0
106
149
0
0
2,411
1,575
320
320
190
0
12,782
1,327
128,973
116,868
10,366
7,224
9,746
18,114
23,695
23,660
(4,881)
(4,881)
903
1,064
745
978
40,573
46,159
356
356
43,108
20,430
4,586
3,458
1,139
0
26,868
679
3,941
9,068
0
220
0
0
149
0
1,575
320
0
1,327
116,868
7,224
18,114
23,660
(4,881)
1,064
978
46,159
169,902 163,382

11

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD NOTES TO THE FINANCIAL STATEMENTS (Continued) Report and Financial Statements 2021

5 RESOURCES EXPENDED
Unrestricted
Funds
£
5a
Gross costs of fund raising
0
5b
St Nicholas Church
356
St Mary's Church
0
St Nicholas Centre
0
356
5c
St Nicholas Church
54,884
St Mary's Church
34,861
St Nicholas Centre
23,820
113,565
5d
Management and administration of the Council
St Nicholas Church
7,539
St Mary's Church
2,858
St Nicholas Centre
13,918
24,314
Total Resources Used
St Nicholas Church
62,779
St Mary's Church
37,719
St Nicholas Centre
37,738
TOTAL RESOURCES USED
138,235
Costs of generating funds
Grants
Activities directly relating to the work
of the Church
Restricted
Endowment
Funds
Funds
£
£
0
0
0
0
0
0
0
0
0
0
13,910
0
1,498
0
0
0
15,408
0
16,258
0
0
0
0
0
16,258
0
30,169
0
1,498
0
0
0
31,667
0
TOTAL
2021
£
0
356
0
0
356
68,794
36,359
23,820
128,973
23,797
2,858
13,918
40,573
92,947
39,217
37,738
169,902
FUNDS
2020
£
0
356
0
0
356
59,846
35,869
21,152
116,868
21,806
2,858
21,494
46,159
82,009
38,727
42,646
163,382

12

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

6 FIXED ASSETS

Tangible fixed assets
GROSS BOOK VALUE
At 1 January 2021
Additions
At 31 December 2021
DEPRECIATION
At 1 January 2021
Charge for the year
Depreciation on disposals
At 31 December 2021
NET BOOK VALUE
At 1 January 2021
At 31 December 2021
St Nicholas Church
St Mary's Church
St Nicholas Centre
7
INVESTMENTS
Market Value
Land &
Buildings
£
252,089
0
252,089
0
0
0
0
252,089
252,089
0
0
252,089
252,089
2021
£
29,796
Other
£
389,280
420
389,700
342,232
23,695
0
365,926
47,049
23,774
19,386
0
4,388
23,774
Total
£
641,369
420
641,789
342,232
23,695
0
365,926
299,138
275,863
19,386
0
256,477
275,863
2020
£
28,170

The investments are various holdings in the Investment and Fixed Interest Funds of the Central Board of Finance. All investments are held by St Nicholas Church. The movement in market value is reflected in the statement of financial activities.

13

HALEWOOD CHURCH COUNCIL

ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

8 ANALYSIS OF NET ASSETS BY FUND

ANALYSIS OF NET ASSETS BY FUND
Fixed Assets
Investments
Debtors
Bank & cash in hand
Current Liabilities
Liabilities greater than one year
Fund balance
St Nicholas Church
St Mary's Church
St Nicholas Centre
Unrestricted
Funds
£
256,477
0
9,950
40,213
(11,850)
0
294,790
24,797
12,845
257,148
294,790
Restricted
Funds
£
19,386
0
285
29,267
(17,822)
(4,614)
26,502
26,502
0
0
26,502
Endowment
Funds
£
0
29,796
0
0
0
0
29,796
29,796
0
0
29,796
Total
£
275,863
29,796
10,235
69,479
(29,672)
(4,614)
351,088
81,095
12,845
257,148
351,088

9 DEBTORS & PREPAYMENTS

Prepaid Expenses
Rentals due, less bad debt provision
Income Tax Recoverable
Other Debtors
St Nicholas Church
St Mary's Church
St Nicholas Centre
LIABILITIES: amounts falling due within one year
Bank Loan Repayments
Deferred Grant income
Other Creditors
St Nicholas Church
St Mary's Church
St Nicholas Centre
2021
£
1,702
0
5,114
3,420
10,235
3,928
4,088
2,220
10,235
2021
£
9,104
12,998
7,570
29,672
20,646
1,262
7,763
29,672
2020
£
3,700
1,277
5,967
518
11,461
5,077
1,925
4,460
11,461
2020
£
12,261
8,664
6,842
27,767
16,272
977
10,518
27,767

10 LIABILITIES: amounts falling due within one year

14

HALEWOOD CHURCH COUNCIL ST NICHOLAS & ST MARY'S CHURCHES, HALEWOOD Report and Financial Statements For the year ended 31st December 2021

11 LIABILITIES: amounts falling after more than one year

Bank Loan Repayments
Amounts falling due between one and two years
Amounts falling due between two and five years
Amounts falling due in over five years
St Nicholas Church
St Mary's Church
St Nicholas Centre
12
RESTRICTED FUNDS
The closing balance of Restricted Funds comprised the following:
St Nicholas Church;
Building Fund
Churchyard Fund
St Mary's Church;
Junior Missions for All Fund
Partners in Mission Fund
Youth Fellowship
Other
Total Restricted Funds
2021
£
4,614
4,614
0
0
4,614
4,614
0
0
4,614
2021
£
23,666
2,836
26,502
0
0
0
0
0
26,502
2020
£
13,247
8,981
4,267
0
13,247
9,139
0
4,108
13,247
2020
£
40,936
2,491
43,427
315
816
368
3,228
4,726
48,153

13 Transfers

Following a review of costs recognised in the St Mary's Church unrestricted fund in recent periods amounts totalling £3,228 were identified as having ought to have been recognised against restricted funds. As such, these amounts have now been transferred between the funds.

14 COVID-19 impact

In connection with the COVID-19 pandemnic, and its effect on the macroeconomic landscape, the Trustees continue to monitor the impact on the LEP's resources and available funds, particularly in light of Churches being closed and the consequent impact on loose plate giving. The Trustees are taking actions to ensure the financial postion of the LEP can be maintained, including, but not limited to, the deferrment of certain items of expenditure, and encouraging use of the Parish Giving Scheme to maintain regular giving.

15