# _**Annual Report of the Parochial Church Council**_ 

_**For the year ended 31[st] December 2020**_ 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## **Vicar’s Report** 

Welcome to our Parish report covering this highly unusual year. Due to the Covid-19 pandemic, the 2020 annual meeting was delayed until October, but this report covers the whole of the calendar year 2020. 

The pandemic has of course been the predominant theme and driver of events this year. Church services in all our buildings stopped in late March 2020, and we had to rapidly re-invent ways of being church and worshipping together for this new situation that we found ourselves in. From 17[th] March we have been holding morning prayer online, live-streamed on Facebook, and this has developed into a committed congregation in its own right. Sunday services were also moved to online for most of the year, with only a few services in the autumn and some services in Christmas week taking places in our churches. Five mailings with prayer resources have gone to our entire address list over the year, and from June a weekly telephone service was set up for those who were unable to access online services, particularly aimed at enabling the elderly St Michael’s congregation to access worship. Open Table and A Taste of God quickly moved to meeting on Zoom, whilst sadly That Music Thing has had to be suspended altogether. 

The PCC took the decision in June that we would work together as a parish, focusing our three church buildings on different areas of ministry as and when we were able to re-open. St Dunstan’s, with the benefit of its large space, became our first church to re-open, initially for funerals only. Local funeral directors, and the diocesan Good Funeral Company, have been pleased to be able to offer families the option of a church space for their funeral that enables safe social distancing. St Michael’s, easy to heat and ventilate, was designated for Sunday services and was able to hold some in person services in the autumn before rising local infection rates caused us to close that down again. St Bride’s has been our designated social justice hub, and whilst it has remained closed for services due to the limitations of the building, it has remained open for the Micah foodbank throughout the pandemic. Our buildings administrator Jackie Corcoran, and churchwarden James Fleming who has taken the lead on Health & Safety, worked swiftly with Micah so that the foodbank never had to stop, and I want to pay tribute here to their hard work and dedication. The pandemic has meant a doubling of demand for the foodbank, with over 320 people being fed from St Bride’s in a typical week this year. The community garden run by Faiths4Change at St Michael’s also had to close its gates to the public, but the staff team have kept the development of the garden going over lockdown, and for some of the year the education courses run in partnership with Myerscough college were able to resume. 

Financially, we were very concerned at the beginning of the pandemic, as buildings rentals ceased and collections and fundraising activities had to stop. We were relieved that the government furlough scheme enabled us to support our various staff through the enforced closure period, and we took the decision to top this up so that our staff weren’t financially disadvantaged. We were also very grateful that the Diocese of Liverpool successfully bid for support from the national Church Commissioners charity, and this has subsidised our Parish Share this year and next year. Fortunately, the efforts that we have made over the past few years to diversify our income streams have paid off this year, as some rentals (the old churchyard at St Michael’s currently used by local builders as a site office; the flat at St Michael’s; car parking for James’ Place staff at St 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



Bride’s, and the studio at St Bride’s) continued, and our investment of the proceeds of the St Stephen’s sale continued to provide income. We are also hugely grateful that people’s generosity through planned giving continued, and this year has really demonstrated the stability that moving to most giving being done through direct debit or the Parish Giving Scheme can bring. With the shift to online services, we also developed an online giving platform which has enabled those who have joined us online to give easily and securely. To our great astonishment, all of our combined efforts have meant that we end the year in a better position than we started it, and I want to pay especial thanks to our treasurer, Ray Bissex, who has been a rock and whose generosity of time and spirit have been a huge support and gift to us in achieving this result. 

There were several changes in our staff team this year. In January, Lilly Nelson was appointed as our new Student Chaplaincy Assistant. In February, we appointed Revd Laura Ferguson to the post of Team Vicar. Laura was just about to begin her maternity leave at that point, and so she started her ministry with us in September. It was a challenge to arrange an online licensing service, but a great delight to welcome her to the parish in such a memorable and unusual way. In March we said a sad farewell to our associate priest Jonathan Clatworthy, as he and Marguerite moved to be nearer family. It was a strange experience, as it was our last service before lockdown and we had to be distanced, with no physical contact and no refreshments. In May, Cate Jacobs, our ordinand in training, moved her parish placement from here to another church in the diocese to give her a wider experience. In June, our curate Louis Johnson was appointed, licensed initially as a Parish Assistant as the cathedral was unable to open at that point for ordination services. Louis was ordained deacon in September at a small and socially distanced ordination service which was surprisingly moving. Long serving Church Warden Dave Bradley also stepped down, with our grateful thanks for all his service, in October. We look forward to being able to have some proper celebrations with and of all these people as circumstances allow. 

In the summer, we had to face the prospect of our usual Remembrance, All Souls and Christmas services not being possible. This made us think creatively about the outdoor space at our disposal. Laura co-ordinated a Remembrance Cairn, and we came up with the idea of the Christmas tree festival held outside in the grounds of St Bride’s. We invited local charities, organisations and businesses to sponsor a tree, and were delighted to end up with 28 trees decorated by local schools, restaurants, theatres, charities, choirs and our own church groups. The festival was featured in the Liverpool Echo and for the whole of December the grounds were visited throughout the day by local residents, walkers and visitors. We were delighted that even in this strange year we had been able to pursue our aim to become a church more connected with our local community, residents and businesses alike. 

Overall this year has been a totally unique and often very difficult experience for all of us. I have been so impressed with how positive and committed this whole church community has been, in the face of so many challenges. You have all gone to so much effort to maintain contact with each other, with those most in need, and with God, in so many different ways – some that have suited you well, some that have been very far from what you would have wanted.  I feel that what God wants me to say to you all this year is: Well done, good and faithful servants. 

## **Miranda Threlfall-Holmes, Team Rector** 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## **Reference and Administrative Information** 

The Parochial Church Council of the Team Parish of St Luke in the City is a charity registered with the Charity Commission for England and Wales under reference 1152031. 

The parish includes three churches: St Bride & St Saviour, located on Percy Street; St Dunstan on Earle Road, and St Michael in the City on Upper Pitt Street.  The parish is part of the Diocese of Liverpool and its official correspondence address is: 

St Luke in the City Parish Office, St Bride’s Church, Percy Street, Liverpool L8 7LT. 

For the period 1 January 2020, the following people served as members of the Parochial Church Council. The annual meeting was held on 11[th] October 2020 and some members changed then: 

|Team Rector|Rev. Dr. Miranda Threlfall-Holmes|Rev. Dr. Miranda Threlfall-Holmes|Rev. Dr. Miranda Threlfall-Holmes|
|---|---|---|---|
|Team Vicar|Rev. Laura Ferguson (from 13||Sept)|
|Curate|Rev. Louis Johnson (from 27|Sept)||
|SSM Priest|Rev. Sara Doyle|||
|Reader|Dr. Chris Bartley|||
|Churchwardens|Chris Bartley (as above)|Dave Bradley (to 11 Oct)||
|||James Fleming (fr 11 Oct)||
|Deanery Synod representatives|Kieran Bohan|Helen Parker-Jervis||
||Alan Fitzgerald|Gary Sawyer (to 11 Oct)||
|||Christ Bartley (fr 11 Oct)||
|Elected members|Rose Green|Katie Adams (to 11 Oct)||
||Sharon Ginley|Jackie Fitzgerald (to 11||
|||Oct)||
||Hannah Dawson|Pam Bishop (to 11 Oct)||
||Karen McCaldon|Emma Watson (fr 11 Oct)||
||Gwyneth Evans|Lilly Nelson (fr 11 Oct)||
||Sue Say (fr 11 Oct)|||
|Treasurer|Raymond Bissex|||
|Electoral Roll Officer|Jackie Corcoran|||
|PCC Secretary|Rose Green|||





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



|Safeguarding Officers|Rose Green|
|---|---|
||Kieran Bohan|



The licensed clergy and Reader are each ex-officio members of the PCC. The Team Rector is exofficio Chair of the PCC. 

Bankers: Co-Operative Bank p.l.c. P.O.Box 250, Skelmersdale, WN8 6WT HSBC plc 99-101 Lord St Liverpool L2 6PG Central Board of Finance of the Church of England 80 Cheapside London EC2V 6DZ Independent Examiner Mr. I Wright B.A. F.C.A. 15 Stretton Drive, Southport PR9 7DR Legal Advisors: Mr.  H. Dellar 1, The Sanctuary, Westminster, Liverpool SW1P 3JT Hill Dickinson LLP 1 St Paul's Square, Liverpool L3 9SJ Estate Management: PKPM Chartered Surveyors Suite 7, Church House, 1 Hanover Street, Liverpool, L1 3DN Architects: (St Bride's) Mark Pearce, Kepczyk Pearce Sanderson, 75 Wilmslow Rd, Handforth, Wilmslow SK9 3EN (St Michael's) Stephen Glenwright, Donald Insall Associates, Bridgegate House, 5 Bridge Place, Chester CH1 1SA (St Dunstan's) Finlason Partnership Ltd 1 Cambridge Road, Hale, Altrincham WA15 9SY 

## **Structure, Management and Governance** 

The St Luke in the City PCC is a body corporate and operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules. 

The PCC business has three sub-committees, known as District Church Councils (DCCs). The DCCs of St Michael in the City, St Bride with St Saviour, and St Dunstan each manage local issues of finance, ministry, fabric and mission issues relating to each church and the area which that Church serves within the Team Ministry. They report back decisions made to the PCC. This year the DCCs have not been meeting during the pandemic. 

The function of the PCC is to enable and support mission, to foster communication and collaboration between the individual churches as appropriate and to provide a 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



framework of accountability to the Diocese, Charity Commission and other legal bodies. 

The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC. 

## **Objectives and Activities** 

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. 

Our specific objectives in 2020 were to: 

1. Achieve a balanced budget by the end of this year 

2. Deepen our links with and mission in our local communities 

3. Develop links with local schools 

Given the constraints that we have been operating under this year, we are delighted with progress towards these objectives, as outlined in the Rector’s Report at the start of this report. Schools work has of course been most limited, but we were able to continue and develop new connections through the Christmas Tree Festival, and developing schools links is a key part of the our new Team Vicar’s role description for the future. 

## **The Electoral Roll** 

There are 93 people on the Electoral Roll of the parish: 58 at St Bride with St Saviour, 17 at St Dunstan and 18 at St Michael. 

## **Public Worship** 

This has been very different this year, with our usual pattern disrupted by the pandemic. 

Over this year, a new pattern has developed of daily morning prayer live streamed at 9.15 Monday-Friday, and a Sunday service live streamed at 10am. We created a new Facebook page for the whole Team Parish early in lockdown, in spring 2020, and these services have been for the whole parish rather than for individual church congregations. Typically around 12 (varying from 10 to 20) have attended morning prayer live each day, and around 35-40 attend Sunday worship live. However, one of the big differences with online services is that they have a considerable afterlife, and many people watch them later in the day or week. Services have been uploaded to YouTube and featured on the St Bride’s website each day for most of 2020. It is impossible to tell from Facebook/YouTube viewing figures how many individual people have engaged with these services, but the St Luke in the City Facebook Page has 385 followers and service videos typically receive 100-200 ‘engagements’ and ‘views’ over the week after they are uploaded. 

The St Bride’s FISH group for children and young people decided in the summer that they would like to meet monthly on Zoom, on a Sunday afternoon. 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



Occasional offices have also been affected. We have had no weddings this year, and only one baptism. We have held 9 funerals over the year – fewer than expected given the pandemic, but the pressures on funeral directors have meant that many more funerals have been taking place directly at the crematorium. We anticipate a demand for memorial services in future years when the limits on numbers at public events are lifted. 

## **Pastoral care and service to our community** 

As noted in the Rector’s Report, the foodbank, operated by our partner charity Micah Liverpool, has continued to run throughout the pandemic period and has served double the number of people this year. A typical ‘busy’ week in previous years might see 160 people fed from St Bride’s; now 320 a week is usual, and the busiest weeks have seen over 350 food parcels given out. This increase in demand has been driven by a variety of factors, which we hope to see change, but it is notable that local residents are increasingly aware that Micah foodbank is available to support them. Other foodbanks and food pantries are increasingly being opened in the local area to meet the increased demand, and several congregation members are involved in delivering these. 

Other services that usually run from or are facilitated through our churches have been paused due to the infection risk, but Red Cross, Asylum Link and Refugee Women Connect continue to offer some services via telephone or online, and Micah volunteers – as well as members of the staff team in the parish – are able to refer people to these services as appropriate. 

We were hugely grateful to our churchwardens for gathering together names and contact details in the last weeks before lockdown, and the extensive existing St Bride’s e-news list has been repurposed to keep everyone who wishes in touch with the parish. Pastoral care has continued to be offered by telephone and – when possible – by offering doorstep or outdoor visits. 

Bereavement and death have been major themes of the year for so many, and it has been a privilege to be able to offer St Dunstan’s both for Church of England funerals and for Good Funeral Company celebrant funerals taken by Rev. Juliet Stephenson. In addition, Jackie O’Carroll from St Bride’s was trained as a Death Doula in previous years, partially funded by a Deanery grant, and she has been able to develop this ministry in this year in a variety of creative ways. 

Our student chaplain, Lilly Nelson, has also begun to develop online Grief Cafes, as well as making contact to offer friendship, support and a listening ear with residents in several of the student accommodation blocks in the parish. 

## **Our Church Buildings** 

Our church buildings remain a challenge to us, and the lockdowns of 2020 meant that progress was slow on several ongoing issues. 

At St Dunstan’s, the organ sale was agreed, and a faculty application submitted seeking permission for this to go ahead. The Quinquennial Inspection is now seriously overdue but was delayed again 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



due to architects working only from home. Some emergency roof repairs were carried out due to leaks in severe winter weather. 

St Bride’s continues to need roofing work, and we await fresh energy to re-open funding bids in the future. It was frustrating that we have not been able to progress the heating plans due to company reps not being able to make site visits. Plans to increase the number of toilets began, and the boiler in the narthex area was replaced. 

Preliminary investigations were carried out into the drains issue at St Michael’s, but again difficulties in carrying out site visits have meant progress has been slow. This will need to be addressed in 2021. The St Michael’s Quinquennial Inspection was completed in early 2020. 

## **Deanery, Diocese and the wider church and mission** 

Deanery Synod met online towards the end of the year, and we were delighted to hear that the diocesan efforts to gain funding support for parishes had borne fruit. Parish Share grants have been allocated, and Parish Share will be frozen for next year, with the prospect of additional support. 

The diocesan strategy remains to ask God for a bigger church, making a bigger difference: more people knowing Jesus, more justice in the world. The Bishop of Liverpool launched his call to a Rule of Life: we are called to the inner journey, to Pray, Read and Learn, and to the outer journey, to Tell, Serve and Give. We are beginning to incorporate this into our parish plans, and in particular have been pleased this year to have developed a corporate rhythm of daily prayer online which focuses on the Pray, Read, Learn aspects. 

This year we received grants from the Deanery Mission and Growth Fund towards Open Table, the development of the St Michael’s site in partnership with Faiths4Change, and towards Choir/Pop Up Café development. The latter sadly ended up being impractical given the pandemic constraints, though fortunately we were able to allocate the grant towards the Christmas Tree Festival costs instead. We also received diocesan funding for our University Chaplaincy Assistant, Lilly Nelson, as part of the Strategic Development Fund project in collaboration with St James in the City. 

Miranda Threlfall-Holmes serves on the Deanery Mission and Pastoral Committee and on Diocesan Synod and Bishop’s Council, and is a Council Member of Modern Church. Kieran Bohan is Network Co-ordinator for the Open Table Network: over 2020, his main focus has been working towards establishing the Open Table Network as an independent charity, with registration approval expected in early 2021.  Miranda Threlfall-Holmes and Phil Bishop are Trustees of Micah Liverpool. 

St Michael in the City was awarded the Bronze Eco-Church Award, and we are working with Faiths4Change towards Eco-Church status for our other churches. 

The trustees have followed the Charity Commission’s guidance on public benefit. 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## **Finance** 

## **The Performance of Investments** 

The PCC's funds are held in current accounts with the Co-operative Bank and HSBC, in deposit accounts with the Church of England's Central Board of Finance Deposit Fund and the CBF Global Equity and CBF Church of England Property funds. The investments saw a net gain of £15,499 this year, which the PCC considered satisfactory given the prevailing economic conditions during the year. 

## **Reserves Policy** 

The trustees have established the level of operating reserves (that is those funds that are freely available) that the charity ought to have, which is roughly equal to six months general expenditure, £100,000. Reserves are needed to even out any short term funding gaps between spending and related income – something that has been very clear this year, when income streams have been so disrupted. We have also continued to invest the capital realized from the sale of St Stephen’s for income, holding this as an additional expendable reserve but with the aim of it providing a long term income stream. The PCC are content with the current level of reserves. 

## **Income from lettings** 

Lettings of the church premises were down this year due to pandemic closures, but some individual lets were able to continue, and the pandemic meant that Legacie contractors extended their lease of the old churchyard at St Michael’s, providing an unexpected boost to this income _._ Lettings income this year was a total of **£34,095** (compared with £41, 752 in 2019). 

## **Giving to the church** 

Our second largest source of income was giving by the congregation. Planned giving in 2020 was £20,740 (up from £18, 252 in 2019), with an additional £6,359 given as donations and in collections.  These gifts allowed us to reclaim £6,292 tax from HMRC making the total givingrelated income **£33,391** . In addition we received £14,647 from grants from external bodies. 

## **Financial Risk** 

The PCC aims in 2021 to agree budgets for our different streams of activity and expenditure, and to receive quarterly management accounts comparing actual performance with agreed budgets. Having finally turned around years of deficit budgets, the PCC is committed to sustaining balanced budgets in 2021 and beyond. 

This year has shown that our income is very dependent on lettings. However, the diversification of our income streams gave us considerable resilience in the face of the pandemic. Notably the investment for income of the sale of St Stephens, and the increase in the number of people giving through the Parish Giving Scheme, were crucial in giving us a sustainable income through this year. Further promoting the PGS will be an important part of continuing to manage financial risk. 

All assets are insured and levels are reviewed annually and approved by the PCC. 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## **Employees** 

The parish employed six part time staff: Jackie Corcoran as parish administrator and occasional organist/Director of Music (the latter post being a fixed term contract funded by a Deanery Mission and Growth Fund grant, ending in November 2020); Vicky Clarke, Gordon Kehoe and Daniel Fleming (to end March 2020) as cleaners/caretakers at St Michael’s, St Dunstan’s and St Brides’ respectively; Lilly Nelson (term time only) as University Chaplaincy Assistant (funded by a grant from the Strategic Development Fund) and Hannah Dawson as leader of That Music Thing (funded by a grant from the Joshua Centre, to end March 2020). 

The majority of these posts were furloughed or part furloughed for much of the year as many activities ceased. The PCC took the decision to top up the government 80% furlough grant so that our employees did not suffer financial hardship, noting that the sums involved would not damage the charity and that our long term relationships of trust with our staff are one of our most important assets. 

## **Risk Assessments** 

Risk assessments are undertaken for all new or extraordinary undertakings, and the PCC monitors risk. 

Covid-19 risk assessments were carried out following Church of England guidance in spring 2020, by a small group headed by James Fleming, and reviewed periodically when buildings opened and/or guidance changed. All other users of the buildings are being asked to submit their own Covid risk assessments for us to approve before any rentals can take place. 

## **Compliance with Law and Regulation** 

Our procedures are reviewed regularly and formally reported to the PCC. 

## **Safeguarding** 

The policy for Safeguarding was substantially updated in 2019 following new national advice, and is reviewed by the PCC annually. Safeguarding is a standing item on the PCC agenda. The Team Parish of St Luke in the City takes its duty and obligation to protect all extremely seriously. We have adopted the national Church of England's robust procedures and guidelines. You can find out more about the national policies and procedures at www.churchofengland.org/safeguarding 

If you have any safeguarding concerns or issues on a safeguarding matter then you can find useful contact information at www.liverpool.anglican.org/safeguarding 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## **Looking forward: Objectives and Activities** 

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. 

Our vision was renewed last year, and this vision continues to guide us. As a parish we aim to be 

‘Living Life in Full Colour from the Still Centre of God’. 

Our three priorities in 2021 are rolled over from 2020: 

- Sustainability: developing our financial resilience and developing as Eco-Churches 

- Locality: deepening our roots in our local parish communities 

- Growth: in numbers in our churches, in spiritual depth, and in service to our communities 

In addition, we aim to contribute to the Deanery Priorities which are 

- Developing Discipleship 

- Strengthening Churches 

- Developing Lay Leaders 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



**Independent Examiner’s Report** 

Report to the Parochial Church Council (PCC) of St Luke-in-the-City, Liverpool, charity number 1152031, on the accounts for the year ended 31[st] December 2020, as set out the following pages: Statement of Financial Activities, Balance Sheet and Notes. 

## **Respective responsibilities of Trustees and Examiner** 

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

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and 

- to state whether particular matters have come to my attention. 

## **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 PCC 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 PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report  is limited to those matters set out in the statement below. 

## **Independent Examiner’s statement** 

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: 

accounting records were not kept in accordance with section 130 of the Charities Act or the accounts do not accord with the accounting records 

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Ian Wright B.A. F.C.A. Chartered Accountant Southport 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



|STATEMENT OF FINANCIAL ACTIVITIES FOR THE|STATEMENT OF FINANCIAL ACTIVITIES FOR THE|STATEMENT OF FINANCIAL ACTIVITIES FOR THE|YEAR ENDED 31STDECEMBER 2020|YEAR ENDED 31STDECEMBER 2020||
|---|---|---|---|---|---|
|||General|Restricted|Total<br>|Total|
||||Funds|2020<br>|2019|
|**INCOME from:**||||||
|Donations|2|48,038|40,914|88,952|53,429|
|Charitable activities|3|1,897|121|2,018|18,227|
|Fundraising activities|4|35,025|29|35,054|42,646|
|Investments|5|16,438|4|16,442|6,106|
|Other|6|-|-|-|380,693|
|**TOTAL INCOME**||101,398|41,068|142,466|501,101|
|**EXPENDITURE on:**||||||
|Charitable activities|7|95,048|21,382|116,430|128,956|
|Refurbishment|8|-|-|-|1,842|
|Other|9|1,685|300|1,985|2,455|
|**TOTAL EXPENDENDITURE**||96,733|21,682|118,415|133,253|
|Net income before gains and losses||||||
|on investments||4,665|19,386|24,051|367,848|
|Net gains/(losses) on investments||15,499|-|15,499|(5,611)|
|**Net income/(expenditure)**||20,164|19,386|39,550|362,237|
|Transfers between funds||2,762|(2,762)|-|-|
|**NET MOVEMENTS IN FUNDS**||22,926|16,624|39,550|362,237|
|Total funds brought forward||441,301|6,954|448,255|86,018|
|Total funds carried forward||464,227|23,578|487,805|448,255|





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## BALANCE SHEET AT 31[ST] DECEMBER 2020 

|Note<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>Investments<br>12<br>**CURRENT ASSETS**<br>Debtors<br>13<br>Cash at bank and in hand<br>14<br>**CREDITORS**: amounts falling due within one year<br>15<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**FUNDS OF THE CHARITY**<br>16<br>Unrestricted<br>Designated<br>Restricted|Total<br>2020<br>£<br>-<br>403,723<br>403,723<br>159<br>90,393<br>90,552<br>6,470<br>84,082<br>487,805<br>76,192<br>388,035<br>23,578<br>487,805|Total<br>2019<br>£<br>169<br>388,224|
|---|---|---|
|||388,393|
|||1,401<br>65,760|
|||67,161<br>7,299|
|||59,862|
|||448,255|
|||83,065<br>358,236<br>6,954|
|||448,255|



Approved by the Parochial church Council on                      2021 and signed on its behalf by 

Rev Dr Miranda Threlfall-Holmes 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 

## _**1. Accounting policies**_ 

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

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and with the Church Accounting Regulations 2006. 

## **Funds** 

General funds represent the funds of the Parochial Church Council (PCC) that are not subject to any restrictions regarding their use and are available for application for the general purposes of the charity. Funds designated for a particular purpose by the trustees are also unrestricted. Restricted funds are funds subject to specific conditions imposed by the donors or through the terms of an appeal. 

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income. 

The financial statements include all transactions, assets and liabilities for which the charity is held responsible in law. They do not include the financial statements of groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. 

## **Income** 

## _Donations, legacies and other voluntary income_ 

Voluntary income received by way of grants, donations and gifts is included in the Statement of Financial Activities in the year in which it is received by or on behalf of the charity. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 

Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the repayment is received. Funds raised by seasonal fairs, fundraising events and similar events are accounted for gross. 

The charity received substantial amounts of voluntary help from its supporters, but no attempt is made to place a financial value on these services and they have not been included. 

## _Rental income_ 

Rental income from the letting of the charity’s premises is recognised when the rental is due. 

## _Income from investments_ 

Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 

## **Expenditure** 

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the PCC to pay out resources and the amount of the obligation can be measured with reasonable certainty. 

## **Tangible assets** 

Consecrated and benefice property is not included in the financial statements in accordance with the Charities Act 2011. 

Movable 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 churches inventories, which can be inspected (at any reasonable time). For anything acquired prior to 2010 there is insufficient cost information available and therefore such assets are not valued in the financial statements. 

Equipment is depreciated on a straight-line basis over four years. 

## **Investments** 

Investments are valued at initially at cost and subsequently at market value at the year end. 

## _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[st] December. 

## **Debtors** 

Amounts owed to the PCC at 31[st] December in respect of fees, rents, loans or other income are shown as debtors less provision for amounts that may prove uncollectable. 

## **Cash at bank and in hand** 

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank. 

|2 Donations<br>Gift aid donations<br>Income tax recovered<br>Other planned giving<br>Collections<br>Donations<br>Grants|General<br>Fund<br>£<br>19,870<br>6,292<br>870<br>1,315<br>5,044<br>14,647<br>48,038|Restricted<br>Funds<br>£<br>6,232<br>664<br>40<br>141<br>4,747<br>29,090<br>40,914|Total<br>2020<br>£<br>26,102<br>6,956<br>910<br>1,456<br>9,791<br>43,737<br>88,952|Total<br>2019<br>£<br>18,386<br>10,825<br>711<br>5,907<br>3,581<br>14,019|
|---|---|---|---|---|
|||||53,429|





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



|NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED<br>General<br>Restricted<br>Fund<br>Funds<br>£<br>£<br>3 Charitable activities<br>Fees<br>1,851<br>-<br>Pilgrimage<br>-<br>-<br>Events<br>46<br>121<br>1,897<br>121<br>4 Fund raising<br>Rent receivable<br>34,175<br>-<br>Other<br>850<br>29<br>35,025<br>29<br>5 Investments<br>Interest<br>100<br>4<br>Dividends<br>16,338<br>-<br>16,438<br>4<br>6 Other<br>Insurance claim<br>-<br>-<br>Sale of property<br>-<br>-<br>-<br>-<br>7 Charitable activities<br>Missionary and charitable<br>giving<br>3,300<br>100<br>Ministry<br>Diocesan parish share<br>40,506<br>Stipend and salaries<br>12,198<br>6,400<br>Clergy housing costs<br>3,393<br>Clergy expenses<br>2,876<br>Other expenses<br>84<br>Pilgrimage and retreat<br>-<br>Church costs<br>Council tax and water<br>422<br>Insurance<br>10,224<br>Heat and light<br>8,377<br>Maintenance<br>3,780<br>Churchyard<br>1,576<br>Security<br>1,248<br>Cleaning<br>2,877<br>Carried forward<br>90,861<br>6,500|31stDECEMBER 2020<br>Total<br>Total<br>2020<br>2019<br>£<br>£<br>1,851<br>4,216<br>-<br>3,707<br>167<br>10,304<br>2,018<br>18,227<br>34,175<br>41,752<br>879<br>894<br>35,054<br>42,646<br>104<br>225<br>16,338<br>5,881<br>16,442<br>6,106<br>-<br>3,232<br>-<br>377,461<br>-<br>380,693<br>3,400<br>1,532<br>40,506<br>38,579<br>18,598<br>19,795<br>3,393<br>4,290<br>2,876<br>6,349<br>84<br>822<br>-<br>4,700<br>422<br>1,809<br>10,224<br>10,343<br>8,377<br>12,920<br>3,780<br>5,443<br>1,576<br>-<br>1,248<br>1,248<br>2,877<br>3,152<br>97,361<br>110,982|31stDECEMBER 2020<br>Total<br>Total<br>2020<br>2019<br>£<br>£<br>1,851<br>4,216<br>-<br>3,707<br>167<br>10,304<br>2,018<br>18,227<br>34,175<br>41,752<br>879<br>894<br>35,054<br>42,646<br>104<br>225<br>16,338<br>5,881<br>16,442<br>6,106<br>-<br>3,232<br>-<br>377,461<br>-<br>380,693<br>3,400<br>1,532<br>40,506<br>38,579<br>18,598<br>19,795<br>3,393<br>4,290<br>2,876<br>6,349<br>84<br>822<br>-<br>4,700<br>422<br>1,809<br>10,224<br>10,343<br>8,377<br>12,920<br>3,780<br>5,443<br>1,576<br>-<br>1,248<br>1,248<br>2,877<br>3,152<br>97,361<br>110,982|
|---|---|---|
|||<br>18,227|
|||41,752<br>894|
|||42,646|
|||225<br>5,881|
|||6,106|
|||3,232<br>377,461|
|||380,693|
|||1,532<br>38,579<br>19,795<br>4,290<br>6,349<br>822<br>4,700<br>1,809<br>10,343<br>12,920<br>5,443<br>-<br>1,248<br>3,152|
|||110,982|





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 

|7 Note continued<br>Brought forward<br>Music<br>Costs of services<br>Open Table<br>Youth work<br>Events<br>Training<br>Telephone<br>Sundries<br>Publicity<br>Depreciation<br>Administration<br>8 Refurbishment<br>Refurbishment|General<br> <br>Fund<br>£<br>90,861<br>145<br>288<br>-<br>-<br>617<br>100<br>2,007<br>-<br>196<br>169<br>665<br>95,048<br>General<br>Fund<br>£<br>-|Restricted<br>Funds<br>£<br>6,500<br>14,032<br>82<br>176<br>-<br>122<br>470<br>21,382<br>Restricted<br>Funds<br>£<br>-|Total<br>2020<br>£<br>97,361<br>145<br>288<br>14,032<br>-<br>699<br>100<br>2,183<br>-<br>318<br>169<br>1,135<br>116,430<br>Total<br>2020<br>£<br>-|Total<br>2019<br>£<br>110,982<br>1,463<br>1,684<br>6,275<br>200<br>3,952<br>445<br>989<br>139<br>799<br>254<br>1,774|
|---|---|---|---|---|
|||||128,956|
|||||Total<br>2019<br>£<br>1,842|



No refurbishment work was undertaken during the year 

|9 Other<br>General<br>Restricted<br>Fund<br>Funds<br>£<br>£<br>Legal and professional fees<br>1,685<br>300<br>Included in the above expenditure are the following payments<br>Independent examiner’s fees<br>Other fees paid to the independent examiner|9 Other<br>General<br>Restricted<br>Fund<br>Funds<br>£<br>£<br>Legal and professional fees<br>1,685<br>300<br>Included in the above expenditure are the following payments<br>Independent examiner’s fees<br>Other fees paid to the independent examiner|<br>Total<br> <br>2020<br> <br>£<br> <br>1,985<br>Total<br>2020<br>£<br>150<br>-<br>150|<br>Total<br> <br>2020<br> <br>£<br> <br>1,985<br>Total<br>2020<br>£<br>150<br>-<br>150|Total<br>2019<br>£<br>2,455|
|---|---|---|---|---|
|||||Total<br>2019<br>£<br>150<br>-<br>150|
||||||





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 

|10 Paid employees<br>Staff costs<br>Salaries and wages<br>Employer’s national insurance|2020<br>£<br>18,598<br>-<br>18,598|2019<br>£<br>20,575<br>-|
|---|---|---|
|||20,575|



The average number of employees employed by the PCC during the year was 4 for 2020 and 5 for 2019. 

The trustees received no remuneration during the year, however expenses were reimbursed for services other than as trustees. 

There is no trustee indemnity insurance. 

|11 Tangible assets<br>Cost at 1stJanuary 2020<br>Additions at cost<br>Cost at 31stDecember 2020<br>Depreciation at 1stJanuary 2020<br>Charge for the year<br>Depreciation at 31stDecember 2020<br>Net book value|2020<br>£<br>17,638<br>-<br>17,638<br>17,469<br>169<br>17,638<br>-|2019<br>£<br>17,638<br>-|
|---|---|---|
|||17,638|
|||17,215<br>254|
|||17,469|
|||169|



## 12 Investments 

The investments held at the year-end are either investments listed on a recognised Stock Exchange or investments in authorised investment trusts. 

|Market value at 1stJanuary 2020<br>Additions<br>CBF Global Equity Fund Income Shares<br>CBF Church of England Property Fund<br>Gain/(loss) on revaluation<br>Market value at 31stDecember 2020<br>Historical cost|2020<br>£<br>388,224<br>-<br>-<br>15,499<br>403,723<br>393,000|2019<br>£<br>33,835<br>144,000<br>216,000<br>(5,611)|
|---|---|---|
|||388,224|
|||393,000|





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 13 Debtors 

|NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31stDECEMBER 2020<br>13 Debtors|NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31stDECEMBER 2020<br>13 Debtors|NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31stDECEMBER 2020<br>13 Debtors|
|---|---|---|
|2020<br>2019<br>£<br>£<br>Prepayments and accrued income<br>159<br>1,401<br>14<br>Cash at bank and in hand<br>2020<br>2019<br>£<br>£<br>Short term deposits<br>46,488<br>22,779<br>Cash at bank and in hand<br>43,905<br>42,981<br>90,393<br>65,760<br>15 Creditors: amounts falling due within one year<br>2020<br>2019<br>£<br>£<br>Accruals and deferred income<br>6,470<br>7,299<br>16 Charity funds<br>Details of funds and movements during the CURRENT reporting period<br>At 1st<br>At 31st<br>January<br>Income<br>Expenditure Transfer  December<br>2020<br>(inc.<br>gains)<br>(inc. losses)<br>of funds<br>2020<br>Unrestricted funds<br>£<br>£<br>£<br>£<br>General fund<br>83,065<br>86,898<br>(96,533)<br>2,762<br>76,192<br>Designated funds<br>358,236<br>29,999<br>(200)<br>-<br>388,035<br>441,301<br>116,897<br>(96,733)<br>2,762<br>464,227<br>At 1st<br>At 31st<br>January<br>Income<br>Expenditure<br>Transfer<br>December<br>2020 (inc. gains)<br>(inc. losses)<br>of funds<br>2020<br>Restricted funds<br>£<br>£<br>£<br>£<br>£<br>Open Table Network<br>464<br>27,288<br>(14,426)<br>13,326<br>University Chaplaincy<br>580<br>6,120<br>(3,930)<br>(2,770)<br>-<br>Restoration<br>787<br>4<br>-<br>791<br>Notice Boards<br>-<br>4,800<br>-<br>4,800<br>That Music Thing<br>3,140<br>-<br>(950)<br>2,190<br>Taste of God<br>645<br>-<br>(169)<br>476<br>Rushworths<br>150<br>-<br>-<br>150<br>Choir<br>1,100<br>1,640<br>(1,650)<br>1,090<br>Open Table Liverpool<br>88<br>1,216<br>(557)<br>8<br>755<br>6,954<br>41,068<br>(21,682)<br>(2,762)<br>23,578<br>Total funds<br>448,255<br>157,965<br>(118,415)<br>-<br>487,805|||
|||441,301<br>116,897<br>(96,733)<br>2,762<br>464,227|
|||At 1st<br>At 31st<br>January<br>Income<br>Expenditure<br>Transfer<br>December<br>2020 (inc. gains)<br>(inc. losses)<br>of funds<br>2020<br>£<br>£<br>£<br>£<br>£<br>464<br>27,288<br>(14,426)<br>13,326<br>580<br>6,120<br>(3,930)<br>(2,770)<br>-<br>787<br>4<br>-<br>791<br>-<br>4,800<br>-<br>4,800<br>3,140<br>-<br>(950)<br>2,190<br>645<br>-<br>(169)<br>476<br>150<br>-<br>-<br>150<br>1,100<br>1,640<br>(1,650)<br>1,090<br>88<br>1,216<br>(557)<br>8<br>755<br>6,954<br>41,068<br>(21,682)<br>(2,762)<br>23,578<br>448,255<br>157,965<br>(118,415)<br>-<br>487,805|





The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk 



## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2020 

|17|Charity funds||||||
|---|---|---|---|---|---|---|
||Details of funds and movements during the PREVIOUS reporting||||period||
|||At 1st||||At 31st|
|||January|Income|Expenditure|Transfer|December|
|||2019|(inc. gains)|(inc. losses)|of funds|2019|
|||£|£|£|£|£|
||Unrestricted funds||||||
||St Luke in the City||||||
||General|77,068|129,799|(118,024)|(5,778)|83,065|
||Designated funds|486|357,750|-|-|358,236|
|||77,554|487,549|(118,024)|(5,778)|441,301|
||Restricted funds||||||
||Open Table Network|1,945|4,200|(5,681)|-|464|
||University Chaplaincy|4,695|-|(4,115)|-|580|
||Restoration|609|178|-|-|787|
||Pilgrimage|1,215|3,707|(4,700)|(222)|-|
||That Music Thing|-|-|(2,860)|6,000|3,140|
||Taste of God|-|1,900|(1,255)||645|
||Rushworths|-|590|(440)||150|
||Choir|-|1,250|(150)||1,100|
||Open Table Liverpool|-|1,727|(1,639)||88|
|||8,464|13,552|(20,840)|5,778|6,954|
||||||||
||Total funds|86,018|501,101|(138,864)|-|448,255|



18      Fund details 

Details of the various funds held by the PCC are as follows: Name of fund Description, nature and purposes of the fund Unrestricted funds 

General fund From 1[st] January 2019 there is a one General Fund. Designated funds Included is an investment of £360,000 to provide income Restricted funds               Funds received for specific purposes. 



The Team Parish of St Luke in the City, Liverpool St Bride, St Dunstan, St Michael in the City Parish Office: St Bride’s Church, Percy Street, Liverpool L8 7LT Office@stlukeinthecity.org.uk