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2021-12-31-accounts

Example

Annual Report of the Parochial Church Council

For the year ended 31[st] December 2021

St Dunstan s Dramatic / Sensory / Renewing stdunstansliverpool.org.uk

Clergy Report

Welcome to our Parish report which covers the year 2021; a year that began in lockdown and ended with the government almost completely removing Pandemic restric=ons.

This year has seen us managing our way through those two extremes and balancing the safety of our congrega=ons with our desire to gather in person, and reach out to our local communi=es. There have been long periods of wai=ng and for some the sense that restric=ons have liCed too quickly puEng those most vulnerable at risk. As a PCC we aimed to maintain good links with those unable to come out and to also provide safe spaces as we cau=ously took steps to reopen. For Lent we sent to everyone on our mailing list a Lenten Advent Calendar which encouraged all to create a worship space at home. We aimed to ensure that we kept as many communica=on avenues open as possible and so con=nued with online worship throughout the year as well as three online course; an art Lent Course, an Open Table lenten book course and the Church of England’s Living in Love and Faith course.

Both St Michael’s and St Dunstan’s reopened on Easter Day with St Bride’s beginning a programme of roughly monthly open air services star=ng with an atmospheric Holy Saturday pilgrimage around the grounds with the ligh=ng of the Easter fire. St Bride’s reopened in September along with Open Table star=ng its monthly in person, evening gatherings. Also at St Brides, Lilly Nelson began an in person student bible study group which meets weekly at St Bride’s during term =me. Reopenings did see a natural end to St Michael’s telephone service with the return of congrega=on members in person to Sunday worship. In September Taste of God returned in person (and remained online too). It became a focus for the lunch =me Faiths4Change gardening group. Although St Dunstan’s gathered from Easter the style of worship gradually relaxed as the year moved on with the return of movement and singing in the Autumn. September also saw the launch of Lauda, a project designed to engage with the Romany community in the Edge Hill area. It began with a children’s aCer school club on Thursdays at St Dunstan’s and has already seen significant growth. St Bride’s indoor Sunday reopening resulted in a shiC from gathering on zoom to streaming the service live on Facebook which has con=nued although numbers online are in decline as people begin to return to the building. Morning Prayer on facebook live also con=nued throughout the year and gave our Parish a steady rhythm of worship in this ever-changing year. It was decided in September that on the last Sunday of the month we would hold a joint service. This would be hosted by one of the three churches and rotate each month. These services have been some of the most memorable and moving in recent months. All three congrega=ons have seen significant changes since 2020 and much of our regathering has been about taking stock of the fact that some members have moved on, some have passed away and also that some new members have joined us.

One of the joys of the Pandemic has been how all three churches have come together as a Parish. In 2021 as a Parish we offered the city a Service of Remembrance for the May Blitz at the Bombed Out church. Here we rededicated the site as a place to remember the civilian casual=es of WWII and became members of the Community of the Cross of Nails. The service was highly memorable not only for its notable a^endees (the Mayor, an MP, chief or police & fire service and Dean of Coventry Cathedral) but for the torren=al rain that showered upon us! Shortly aCer this we joined together to celebrate 5 Confirma=ons on the steps of St Bride’s with Bishop Beverly presiding. Later that year as a Parish we offered funeral families and all those who mourn a Service of Remembering. This moving and peaceful service was hosted by St Dunstan’s and will be repeat annually. The year closed with another Parish Christmas Tree Fes=val hosted by St Bride’s. Unlike last year we were blighted by atrocious weather with many trees being blown over. Despite this the opening celebra=on which featured two community choirs and prize giving went well and provided some much needed joy and mulled wine.

With the increase of building use and constant need for repairs or new work to be done at our sites the PCC took the decision in March to set up a Buildings Sub-commi^ee. The crea=on of this team has not only resulted in outstanding work being completed but it has also created systems, =melines and a budget to work with. This has freed up =me for clergy and the administrator and provides the Parish with a way to process jobs strategically rather than in a reac=onary way. Further, it ensures our sites meet safety standards and con=nue to be pleasant environments to gather at.

St Bride’s has con=nue to be a social jus=ce hub, with Micah foodbank con=nuing to run throughout the pandemic. Towards the end of the year we saw the return of others groups; Refugee Women Connect, the Bri=sh Red Cross, ichoir and the Socialist Singers. At St Michael’s Faiths4Change began group ac=vi=es in September with its partnership with Myerscough college mee=ng weekly again. A new group, Chinese Wellbeing began to meet weekly in St Michael’s hall to support older people from the local Chinese community.

Financially, we are con=nuing to be in good health. Buildings rentals have con=nued to build back up aCer the pandemic and we are grateful to our administrator Jackie Corcoran for the work she does here. We were also very grateful that the Diocese of Liverpool successfully bid for support from the na=onal Church Commissioners charity, and this has subsidised our Parish Share last year and this year. We are also hugely grateful that people’s generosity through planned giving con=nued, 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 shiC to online services, we also developed an online giving pladorm which has enabled those who have joined us online to give easily and securely.

Overall this year has been a challenging one. The resilience and strength of this community has been inspiring and it is par=cularly heartening that despite the challenges of mee=ng as congrega=ons this year has seen the culmina=on of our dream of a contextually appropriate social jus=ce project at the heart of each of our three church sites. The challenge for the coming year is for us to rebuild a deeper sense of community in our churches given the fragmenta=on that we have experienced over the past two years. We pray that we may more fully embody our vision to be people “living life in full colour from the s=ll centre of God.”

Miranda Threlfall-Holmes Laura Ferguson Team Clergy

Reference and Administra>ve Informa>on

The Parochial Church Council of the Team Parish of St Luke in the City is an excepted charity not requiring registra=on with the Charity Commission for England and Wales.

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 Pi^ Street. The parish is part of the Diocese of Liverpool and its official correspondence address is:

The following people served as members of the Parochial Church Council:

Team Rector Rev. Dr. Miranda Threlfall-Holmes
Team Vicar Rev. Laura Ferguson
Curate Rev. Louis Johnson
SSM Priest Rev. Sara Doyle
Reader Dr. Chris Bartley
Churchwardens Chris Bartley (as above)
James Fleming
Deanery Synod
representa=ves		 Kieran Bohan
Alan Fitzgerald
Chris Bartley
Elected members Rose Green
David Bradley
Sharon Ginley
Helen Stocker
Lilly Nelson
Karen McCaldon
Sue Say
Emma Watson
Gwyneth Evans
Treasurer Raymond Bissex
Electoral Roll Ofcer Jackie Corcoran
PCC Secretary Rose Green
Safeguarding Ofcers Rose Green
Sue Say
Recruitment Lead Laura Ferguson

of the PCC.

Bankers: The Coopera=ve Bank PLC
1 Balloon Street,Manchester,M60 4EP
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 Stre^on 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, St
Dunstan’s and St Michael’s)		 Maggie Mullen, 59A Roscoe St, Liverpool L1 9DW

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 Representa=on Rules.

The PCC business has a sub-commi^ee, the Building’s Sub- Commi^ee.

The func=on of the PCC is to enable and support mission, to foster communica=on and collabora=on between the individual churches as appropriate and to provide a 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 Representa=on Rules. All church members are encouraged to register on the Electoral Roll and stand for elec=on to the PCC.

Objec>ves and Ac>vi>es

The general func=ons of the PCC are stated within sec=on 2 of the Parochial Church Councils (Powers) Measure 1956.

Our statutory mission was impacted as li^le as possible. Our specific objec=ves in 2020 were therefore rolled over to 2021:

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

  2. Deepen our links with and mission in our local communi=es

  3. Develop links with local schools

progress with these objec=ves, as outlined in the Clergy Report at the start of this document. Our finances have stabilised and we have increased our numbers of hirers across all our sites enabling us to move into the black and thus be in a much be^er posi=on to pursue our mission. Our Parish links con=nue to develop, par=cularly at St Dunstan’s where Lauda, our outreach to the Romanian Roma community has lead to a flurry of ac=vity there. Our schools work remains steady with Pleasant Street having regular RE sessions throughout the year and with the Studio School and Life Sciences contribu=ng to the Christmas tree fes=val, along with Windsor Primary and LIPA Primary.

The Electoral Roll

(last checked this on 5th May 2022)

There are 101 people on the Electoral Roll of the parish:

Public Worship

pa^erns.

Daily morning prayer con=nued to live streamed at 9.15 Monday-Friday with between 10-15 regular commenters and between 50-100 views. In September with the reopening of St Bride’s, the decision was taken to stream that in person service for those who were unable to return to in person worship. Views for the facebook streamed Sunday services were at the start of the year around 200 and from September onwards were nearer to 100-150. Sunday worship con=nues to be uploaded to YouTube but no longer morning prayer.

highest number of funerals we have had in nine years. This may be because of the public’s reac=on to the funeral restric=ons imposed during the pandemic.

Pastoral care and service to our community

By the end of 2021 many of our community support groups started mee=ng back in the buildings. Refugee Women Connect, Narco=cs Anonymous, Roger Smalley’s Homeless Meals Project, the Bri=sh Red Cross, two community choirs and Jackie’s music group have returned at St Bride’s. At St Michael’s we have seen new groups making use of the site including Chinese Wellbeing which aims to provide social care and support for older Chinese people. Our partnership with Faiths4Change Roots in the City garden project has expanded its reach with a Tuesday group for local people and a Thursday evening gardening session for young people. Our Lauda project and Micah Foodbank reports are below.

We have had to limit socialising aCer services which has inevitably impacted our welcoming ethos. As restric=ons liC pastoral care is something that we aim to priori=se in the coming year.

Our Church Buildings

Reports and rou=ne maintenance but there con=nue to be challenges.

At St Dunstan’s, the organ sale was agreed, and a faculty applica=on submi^ed seeking permission for this to go ahead. This was agreed but there has been a hold up with buyer and we con=nue to wait.

Trees in the grounds have cause problems with neighbouring residen=al buildings and work con=nues to cut

to come out to do the work.

Preliminary inves=ga=ons were carried out into the drains issue at St Michael’s, but progress has been slowed by United U=li=es responding to us. The PCC approved up to £30,000 to replace the fencing around St Michael’s but this process has also slowed due to contractors being too busy to come out and quote for us. The car park next to the church is now vacant with the rental contract coming to an end. Discussions to hire the space to another renter are in progress.

Deanery, Diocese and the wider church and mission

Our Parish hosted the Living in Love and Faith course which was also a^ended by some members of other churches in the Deanery.

This year we received grants from the Deanery Mission and Growth Fund towards Open Table, for Lauda and for a Tsedaqah intern (Liverpool Diocese ministry experience scheme in partnership with the Diocese of Virginia). We also received diocesan funding for our University Chaplaincy Assistant, Lilly Nelson, as part of the Strategic Development Fund project in collabora=on with St James in the City.

Miranda Threlfall-Holmes serves on the Deanery Mission and Pastoral Commi^ee 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 which received charitable status in 2021. Miranda Threlfall-Holmes and Phil Bishop con=nue as Trustees of Micah Liverpool. Miranda is also a trustee of Mission in the Economy and this year became the Diocesan Representa=on on the Council of the Women’s Hospital.

FINANCE

The Performance of Investments

The PCC's funds are held in Current and Deposit Accounts with Co-opera=ve Bank and in deposit funds with the Church of England's Central Board of Finance Deposit Fund and the Church of England investment and property funds. Investments saw a net gain of £60,900 this year and generated income of £16,218.

Reserves Policy

The trustees have established the level of opera=ng 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 con=nued to invest the capital realized from the sale of St Stephen’s for income, holding this as an addi=onal 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 leMngs

LeEngs of the church premises were s=ll down this year due to pandemic closures, but by the end of the year had recovered. LeEngs income this year was a total of £ 45,143 (compared with £34, 135 in 2020).

Giving to the church

Our second largest source of income is giving by the congrega=on. Planned giving in 2021 was £25,667 (down slightly from 2020 which was £27,012), with an addi=onal £6700 given as dona=ons and in collec=ons. These giCs allowed us to reclaim £6389 tax from HMRC making the total giving-related income £38,756 . In addi=on we received £36,940 from grants from external bodies.

Financial Risk

receive quarterly management accounts comparing actual performance with agreed budgets. However, due to the ongoing uncertainty of this pandemic year this aim was only par=ally achieved with the planned

budget for the Buildings Sub-Commi^ee. Instead the Standing Commi^ee closely monitored the evolving financial situa=on. Having finally turned around years of deficit budgets, the PCC is commi^ed to sustaining balanced budgets in 2022 and beyond.

These years have shown that our income is very dependent on leEngs and in 2021 a focus has been diversifying the mix of leEngs income that we receive to increase our financial resilience. We con=nue to see the benefit of the investment for income of the sale of St Stephens, and the increase in the number of people giving through the Parish Giving Scheme. Further promo=ng the PGS will be an important part of con=nuing to manage financial risk.

All assets are insured and levels have been recently reviewed by our insurer Ecclesias=cal.

Employees

Vicky Clarke as cleaners at St Michael’s, Lilly Nelson (term =me only) as University Chaplaincy Assistant. In October Leah Daly was employed by Liverpool Parish Church to run Lauda our ecumenical project to connect with Roma people under the supervision and oversight of our Parish.

Wages were reviewed in May where the PCC agreed that St Luke in the City should use the UK Living Wage rate as our minimum wage. Our payroll is managed by LCVS.

Risk Assessments

The PCC regularly monitors risk. Risk assessments are undertaken for all new or extraordinary undertakings. Covid-19 risk assessments were carried out as Church of England guidance and na=onal legisla=on was updated.

Compliance with Law and Regula>on

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

Safeguarding

The policy for Safeguarding was substan=ally updated in 2019 following new na=onal advice, and is reviewed by the PCC annually. Towards the end of 2021 Laura Ferguson became Lead Recruiter and Sue Say was appointed as the second Safeguarding Officer. Safeguarding is a standing item on the PCC agenda. The Team Parish of St Luke in the City takes its duty and obliga=on to protect all extremely seriously. We have adopted the na=onal Church of England's robust procedures and guidelines. You can find out more about the na=onal policies and procedures at www.churchofengland.org/safeguarding

informa=on at www.liverpool.anglican.org/safeguarding

Looking forward: Objec>ves and Ac>vi>es

The general func=ons of the PCC are stated within sec=on 2 of the Parochial Church Councils (Powers) Measure 1956.

As a parish we aim to be ‘Living Life in Full Colour from the S=ll Centre of God’. Our three priori=es con=nue to be:

In addi=on, we aim to contribute to the Deanery Priori=es which are

Miranda Threlfall-Holmes Laura Ferguson Team Clergy

ADDITIONAL REPORTS

MICAH LIVERPOOL

As a parish, our rela=onship with Micah Liverpool con=nues to go from strength to strength. Micah runs an emergency food-aid pantry, or foodbank, from St Bride’s on Thursdays and, despite the difficul=es caused by the pandemic, and thanks in no small part to the ongoing generosity and support of so many individuals and organisa=ons, Micah Liverpool has been able to con=nue to provide immediate help and support to anyone who comes looking for it, and we have been able to offer our building, community, and volunteer resources to take part in this work of hospitality and welcome. As well as welcoming guests new and old, welcoming new volunteers, and welcoming back a number of long term volunteers, Micah Liverpool has also welcomed a new member of the leadership team in Nicher Awan. Nicher was, herself, once supported by emergency food-aid upon arriving in the city, and was also subsequently a Micah volunteer – and she is now the new Food-Aid Coordinator for Micah Liverpool. Nicher has been pivotal in a new development in our rela=onship with Micah Liverpool: a Community Market from St Dunstan’s on Wednesday mornings.

to pay £1.50 to buy 15 items of shopping, then to stay for tea, coffee, food and some social =me – as such, it is aimed at people whose need is slightly different than emergency food-aid, and who are also looking to engage with others, to connect with community – and having the Community Market up-and-running allows Micah Liverpool to refer people there whose circumstances have changed/ improved enough that they don’t require emergency food-aid, providing a much-needed link in the support chain that will also help to ensure that Micah can provide a sustainable model going forward to help enable this support to con=nue for years to come. It is fantas=c that, once again, thanks to the support of the Rector, our team, the PCC, and the wider church community, we can par=cipate in this work through offering the resources we have (such as a huge, well-placed building, volunteers, and prayerful support) and be a part of this ministry as it develops further in the future.

Louis Johnson

TASTE OF GOD

ACer three years, and several ups and downs, ‘A Taste of God’ is closing down as a group. The group was originally envisaged as a lay-led, discussion-based group located at the ‘other end’ of the parish of St Lukein-the-City and was expected to grow using a tried-and-tested formula. What was not expected was a pandemic that would move the group on-line, opening it up to a completely new audience.

It has lived up to its aim of providing opportuni=es for people to encounter God and has enabled at least three lives to be completely transformed, as well as personal development for myself. Challenges around venues and technology have been weathered successfully, on the whole, and the pandemic provided more opportuni=es than threats.

to lay leadership has =pped in favour of the former. New bonds that were beginning to form with the Roots in the City garden group were broken by the pre-Christmas lockdown and there seems more value in leEng that group develop its own worship offering.

a very interes=ng and important three years.

Rose Green

LAUDA

In the =me since the last report our work with the Romanian Roma community that lives near St Dunstan’s has been developing and gathering a real sense of momentum. We began simply with a sense that God was calling us, as individuals and as a church community, to engage with our Roma friends, but this has quickly grown and taken on a life of its own, in large part due to support and engagement from our deanery, the wider diocese, the na=onal C of E and Churches Network for Gypsies, Travellers and Roma, ecumenical partners, local community organisa=ons, and individual volunteers. The major turning point in the story so far was our connec=on with Leah Daly – Leah has the language skills, knowledge, experience but, most importantly, a heart for working with the Roma community, and she has been a genuine godsend – having secured some funding, we were able to employ Leah part-=me to lead our work.

We named our project ‘Lauda’, which means ‘praise’ in Romanian, but which sounds like the word ‘louder’ in English, and is a good descrip=on of our aCer-school club that runs at St Dunstan’s on Thursday aCernoons – the engagement with this from the community has been phenomenal, with anything from between thirty and fiCy children a^ending every week from when we began running it in early November 2021 – although the format has shiCed and adapted, we always share a Bible story, a short lesson, food, drink, games, craCs, singing and prayer with the children – and with their mums, who also a^end. A huge thanks must go to Revd Laura for her commitment to this work, and her approach to safeguarding and risk-assessment – and, thanks to Leah, our rela=onships with the different families has really blossomed, so much so that we now run a second Lauda session to prac=ce some basic literacy in Romanian and English on Wednesday mornings, alongside the new Micah Community Market. We are hugely grateful to all of the people and organisa=ons men=oned above, to the Rector, our PCC and you, our church community, for being so suppor=ve and

encouraging in helping enable this to happen – and, having recently secured more funding from the Joshua Centre, as well as from our deanery, we’re excited to see where this journey will take us all next.

Louis Johnson

SAFEGUARDING

There have been no new safeguarding issues this year.

We have established a safeguarding team Laura, Rose and Sue who have met regularly to discuss, explore and introduce new safeguarding systems. The team are commi^ed to embedding good safeguarding prac=se into all elements of church life. Our aim is to support the Team Parish of St Luke in the City in providing a caring, safe and welcoming space for all. We are con=nuing to ensure safer recruitment is adhered to and are par=cipa=ng in all required and available training.

All PCC members must have a DBS with us, so could any members who have not acquired a DBS with us in the last year, please let one of the team know, thank you.

Say Say

STATEMENT OF FINANCIAL ACTIVITIES FOR THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31STDECEMBER 2021 YEAR ENDED 31STDECEMBER 2021
General Restricted Total
 Total
Funds 2021
 2020
INCOME from:
Donations 2 56,857 18,839 75,696 88,952
Charitable activities 3 3,467 150 3,617 2,018
Fundraising activities 4 45,983 175 46,158 35,054
Investments 5 16,218 - 16,218 16,442
TOTAL INCOME 122,525 19,164 141,689 142,466
EXPENDITURE on:
Charitable activities 7 115,398 31,388 146,786 116,430
Other 8 1,685 1,685 1,985
TOTAL EXPENDENDITURE 117,083 31,388 148,471 118,415
Net income before gains and losses
on investments 5,442 (12,224) (6,782) 24,051
Net gains/(losses) on investments 60,900 - 60,900 15,499
Net income/(expenditure) 66,342 (12,224) 54,118 39,550
Transfers between funds 3,065 (3,065) - -
NET MOVEMENTS IN FUNDS 69,407 (15,289) 54,118 39,550
Total funds brought forward 464,227 23,578 487,805 448,255
Total funds carried forward 533,634 8,289 541,923 487,805

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

BALANCE SHEET AT 31[ST] DECEMBER 2021

Note
FIXED ASSETS
Tangible assets
9
Investments
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
12
CREDITORS: amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS OF THE CHARITY
14
Unrestricted
Designated
Restricted		 Total
2021
£
-
464,623
464,623
658
85,337
85,995
8,695
77,300
541,923
84,898
448,736
8,289
541,923		 Total
2020
£
-
403,723
403,723
159
90,393
90,552
6,470
84,082
487,805
76,192
388,035
23,578
487,805

Approved by the Parochial church Council on 29 May 2022 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 2021

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 2021

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
Gift aid donations
Income tax recovered
Other planned giving
Collections
Donations
Grants		 General
Fund
£
22,940
4,730
1,250
2,716
3,418
21,803
56,857		 Restricted
Funds
£
1,477
1,659
-
267
299
15,137
18,839		 Total
2021
£
24,417
6,389
1,250
2,983
3,717
36,940
75,696		 Total
2020
£
26,102
6,956
910
1,456
9,791
43,737
88,952

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
General
Restricted
Fund
Funds
£
£
3 Charitable activities
Fees
2,800
-
Events
667
150
3,467
150
4 Fund raising
Rent receivable
45,143
-
Other
840
175
45,983
175
5 Investments
Interest
24
-
Dividends
16,194
-
16,218
-
6 Charitable activities
Missionary and charitable
giving
8,212
Ministry
Diocesan parish share
34,026
Stipend and salaries
13,891
Clergy housing costs
5,276
Clergy expenses
3,678
Other expenses
15
46
Church costs
Council tax and water
550
Insurance
9,966
Heat and light
9,477
Maintenance
7,699
Survey costs, St Michael
7,908
Churchyard
1,868
2,616
Security
1,248
Cleaning
3,086
Music
339
150
Upkeep of services
1,441
Open Table
28,576
Events
1,554
Training
100
Carried forward
110,334
31,388		 31stDECEMBER 2021
Total
Total
2021
2020
£
£
2,800
1,851
817
167
3,617
2,018
45,143
34,175
1,015
879
46,158
35,054
24
104
16,194
16,338
16,218
16,442
8,212
3,400
34,026
40,506
13,891
18,598
5,276
3,393
3,678
2,876
61
84
550
422
9,966
10,224
9,477
8,377
7,699
3,780
7,908
-
4,484
1,576
1,248
1,248
3,086
2,877
489
145
1,441
288
28,576
14,032
1,554
699
100
100
141,722
112,625		 31stDECEMBER 2021
Total
Total
2021
2020
£
£
2,800
1,851
817
167
3,617
2,018
45,143
34,175
1,015
879
46,158
35,054
24
104
16,194
16,338
16,218
16,442
8,212
3,400
34,026
40,506
13,891
18,598
5,276
3,393
3,678
2,876
61
84
550
422
9,966
10,224
9,477
8,377
7,699
3,780
7,908
-
4,484
1,576
1,248
1,248
3,086
2,877
489
145
1,441
288
28,576
14,032
1,554
699
100
100
141,722
112,625
2,018
34,175
879
35,054
104
16,338
16,442
3,400
40,506
18,598
3,393
2,876
84
422
10,224
8,377
3,780
-
1,576
1,248
2,877
145
288
14,032
699
100
112,625

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 2021

General
Restricted
Total
Fund
Funds
2021
£
£
£
6 Note continued
Brought forward
110,334
31,388
141,722
Telephone and website
2,089
2,089
Publicity
200
200
Depreciation
-
-
Administration
2,775
2,775
115,398
31,388
146,786
7 Other
General
Restricted
Total
Fund
Funds
2021
£
£
£
Legal and professional fees
1,685
1,685
Included in the above expenditure are the following payments
Total
2021
£
Independent examiner’s fees
150
Other fees paid to the independent examiner
-
150
8
Paid employees
Staff costs
2021
£
Salaries and wages
13,891
Employer’s national insurance
-
13,891		 General
Restricted
Total
Fund
Funds
2021
£
£
£
6 Note continued
Brought forward
110,334
31,388
141,722
Telephone and website
2,089
2,089
Publicity
200
200
Depreciation
-
-
Administration
2,775
2,775
115,398
31,388
146,786
7 Other
General
Restricted
Total
Fund
Funds
2021
£
£
£
Legal and professional fees
1,685
1,685
Included in the above expenditure are the following payments
Total
2021
£
Independent examiner’s fees
150
Other fees paid to the independent examiner
-
150
8
Paid employees
Staff costs
2021
£
Salaries and wages
13,891
Employer’s national insurance
-
13,891






Total
2020
£
112,625
2,183
318
169
1,135
116,430

The average number of employees employed by the PCC during the year was 3 for 2021 and 4 for 2020.

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

There is no trustee indemnity insurance.

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 2021

9
Tangible assets
Cost at 1stJanuary 2021
Additions at cost
Cost at 31stDecember 2021
Depreciation at 1stJanuary 2021
Charge for the year
Depreciation at 31stDecember 2021
Net book value
10 Investments		 2021
£
17,638
-
17,638
17,638
-
17,638
-		 2019
£
17,638
-
17,638
17,469
169
17,638
-

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 2021
Additions
CBF Global Equity Fund Income Shares
CBF Church of England Property Fund
Gain/(loss) on revaluation
Market value at 31stDecember 2021
Historical cost
11 Debtors
Prepayments and accrued income
12
Cash at bank and in hand
Short term deposits
Cash at bank and in hand		 2021
£
403,723
-
-
60,900
464,623
393,000
2021
£
658
2021
£
47,073
38,264
85,337		 2020
£
388,224
15,499
403,723
393,000
2020
£
159
2020
£
46,488
43,905
90,393

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 2021

13 Creditors: amounts falling due within one year
2021 2020
£ £
Accruals and deferred income 8,695 6,470
14 Charity funds
Details of funds and movements during the CURRENT reporting period
At 1st
At 31st
January
Income
Expenditure Transfer December
2021
(inc.
gains)
(inc. losses)
of funds
2021
Unrestricted funds
£
£
£
£
General fund
76,192
117,525
(116,660)
7,841
84,898
Designated funds
388,035
65,900
(423)
(4,776)
448,736
464,227
183,425
(117,083)
3,065
533,634
At 1st
At 31st
January
Income
Expenditure
Transfer
December
2021 (inc. gains)
(inc. losses)
of funds
2021
Restricted funds
£
£
£
£
£
Open Table Network
13,326
14,181
(27,492)
15
Restoration
791
-
(791)
-
Notice Boards
4,800
(2,616)
(2,184)
-
That Music Thing
2,190
--
(2,190)
-
Lauda
3,000
(46)
2,190
5,144
Taste of God
476
-
-
476
Rushworths
150
-
(150)
-
-
Choir
1,090
-
-
(90)
1,000
Open Table Liverpool
755
1,983
(1,084)
-
1,654
23,578
19,164
(31,388)
(3,065)
8,289
Total funds
487,805
202,589
(148,471)
-
541,923		 14 Charity funds
Details of funds and movements during the CURRENT reporting period
At 1st
At 31st
January
Income
Expenditure Transfer December
2021
(inc.
gains)
(inc. losses)
of funds
2021
Unrestricted funds
£
£
£
£
General fund
76,192
117,525
(116,660)
7,841
84,898
Designated funds
388,035
65,900
(423)
(4,776)
448,736
464,227
183,425
(117,083)
3,065
533,634
At 1st
At 31st
January
Income
Expenditure
Transfer
December
2021 (inc. gains)
(inc. losses)
of funds
2021
Restricted funds
£
£
£
£
£
Open Table Network
13,326
14,181
(27,492)
15
Restoration
791
-
(791)
-
Notice Boards
4,800
(2,616)
(2,184)
-
That Music Thing
2,190
--
(2,190)
-
Lauda
3,000
(46)
2,190
5,144
Taste of God
476
-
-
476
Rushworths
150
-
(150)
-
-
Choir
1,090
-
-
(90)
1,000
Open Table Liverpool
755
1,983
(1,084)
-
1,654
23,578
19,164
(31,388)
(3,065)
8,289
Total funds
487,805
202,589
(148,471)
-
541,923		 14 Charity funds
Details of funds and movements during the CURRENT reporting period
At 1st
At 31st
January
Income
Expenditure Transfer December
2021
(inc.
gains)
(inc. losses)
of funds
2021
Unrestricted funds
£
£
£
£
General fund
76,192
117,525
(116,660)
7,841
84,898
Designated funds
388,035
65,900
(423)
(4,776)
448,736
464,227
183,425
(117,083)
3,065
533,634
At 1st
At 31st
January
Income
Expenditure
Transfer
December
2021 (inc. gains)
(inc. losses)
of funds
2021
Restricted funds
£
£
£
£
£
Open Table Network
13,326
14,181
(27,492)
15
Restoration
791
-
(791)
-
Notice Boards
4,800
(2,616)
(2,184)
-
That Music Thing
2,190
--
(2,190)
-
Lauda
3,000
(46)
2,190
5,144
Taste of God
476
-
-
476
Rushworths
150
-
(150)
-
-
Choir
1,090
-
-
(90)
1,000
Open Table Liverpool
755
1,983
(1,084)
-
1,654
23,578
19,164
(31,388)
(3,065)
8,289
Total funds
487,805
202,589
(148,471)
-
541,923
464,227
183,425
(117,083)
3,065
533,634
At 1st
At 31st
January
Income
Expenditure
Transfer
December
2021 (inc. gains)
(inc. losses)
of funds
2021
£
£
£
£
£
13,326
14,181
(27,492)
15
791
-
(791)
-
4,800
(2,616)
(2,184)
-
2,190
--
(2,190)
-
3,000
(46)
2,190
5,144
476
-
-
476
150
-
(150)
-
-
1,090
-
-
(90)
1,000
755
1,983
(1,084)
-
1,654
23,578
19,164
(31,388)
(3,065)
8,289
487,805
202,589
(148,471)
-
541,923

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 2021

15 Charity funds
Details of funds and movements during the PREVIOUS reporting period
At 1st At 31st
January Income Expenditure Transfer December
2020 (inc. gains) (inc. losses) of funds 2020
£ £ £ £ £
Unrestricted funds
St Luke in the City
General 83,065 86,898 (96,533) 2,762 76,192
Designated funds 358,236 29,999 (200) - 388,035
441,301 116,897 (96,733) 2,762 464,227
Restricted funds
Open Table Network 464 27,288 (14,426) - 13,326
University Chaplaincy 580 6,120 (3,930) (2,770) -
Restoration 787 4 - - 791
Notice Boards 4,800 - - 4,800
That Music Thing 3,140 - (950) 2,190
Taste of God 645 - (169) 476
Rushworths 150 - - 150
Choir 1,100 1,640 (1,650) 1,090
Open Table Liverpool 88 1,216 (557) 8 755
6,954 41,068 (21,682) (2,762) 23,578
Total funds 448,255 157,965 (118,415) - 487,805

16 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 £350,000 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

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 2021, 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:

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

11 May 2022