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2022-12-31-accounts

PAGE E

REVIEW OF CHURCH ACTIVITIES IN 2022 (with updates to 15th March, 2023)

ACTIVITIES HAVE BEEN REDUCED IN THE FIRST HALF OF THIS YEAR DUE TO COVID-19

The Coronavirus pandemic has quite understandably played havoc with the lack of activities which have not taken place since 23[rd] March 2020 when the first lockdown took place. The Annual Report for 2022 includes the whole of that calendar year and activities up to 15[th] March, 2023 with the report being approved by the PCC on 21[st] March, 2023 and is being presented to the Annual Parochial Church Meeting (APCM) today.

CHURCH SCHOOLS:

As part of our on-going commitment to our Church Schools, we continued to purchase sufficient bibles to enable each child in year three, at both Howick and Cop Lane Schools , to have their own copy to use for the remaining four years at their primary school and then to take with them when they move onto secondary education. Presentation of bibles to each school took place during the Autumn term. This continues to be very much appreciated by pupils, their parents and staff alike.

Due to COVID and the various restrictions and lockdowns, children’s education has been adversely affected and the effects of COVID were still being felt up to the summer holiday in 2022.

Too much praise cannot be given to headteachers and staff at both schools for rising to these unprecedented challenges and going over and beyond to ensure that children continued to be taught. Foundation governors at both schools have ensured that their actions have been recorded at full Governing Board meetings held on Zoom. They had returned to face to face meetings in the second part of 2022.

At Howick Primary school, there was unanimous approval for the change of status from a community school to a voluntary aided status. In effect very little changed as the school which has been in effect been operating as church school for some time. Some funding changed with the Diocese supporting more but the main effect was that the Foundation (church) Governors on the Governing Board had to have a majority membership over all other governor’s status. Cop Lane school has been a voluntary aided school for some time.

Nationally, Government policy has been to make all schools in the Country an Academy. Previously, only schools, which when Ofsted Inspected were graded “Requiring Improvement”, had to become an academy, the Government are now moving to all schools becoming a member of a Multi Academy Trust (MAT). This will be an on-going process which will take some time but the Foundation Governors are taking an active role to ensure that each school maintains its’ standards as “a good school”.

VOLUNTEERS:

The Church Regulations require that any “ substantial voluntary help” must be recorded in their Annual Report. There is a small group of active parishioners who give of their services in financial management, general maintenance and administration. The Parish is very fortunate to have such people who are prepared to continue to give so much of their time and talents for the benefit of the Parish. Our Vicar continues to say this publicly on all occasions. We are required by the Church Regulations to state if any member of the PCC

has received any payment for their services during the course of the year. We report that David and Rachel Tuke are members of the bell-ringing team and their fees are in accordance with those approved by the PCC. Our organist Rhoda Martin is also paid in accordance with the approved RSCM rates for weddings, funerals and the 10.15am service on Sundays.

PAGE F

We do not have an appointed verger but when a wedding or funeral takes place, the Vicar asks if someone could act as a verger. David Thornton and Jill Howe (Churchwardens) perform these duties but only infrequently and are paid the statutory fee in each case. This is not really defined as “substantial voluntary help” because only a small fee is paid but with the other substantial voluntary work each undertakes, it was felt this should be recorded in this report to demonstrate transparency.

ECUMENICAL MATTERS:

All eight churches in Penwortham form the Ecumenical Group known as “Churches Together in Penwortham” :– two are Church of England (St. Leonard’s and ourselves), two are Methodist, two are Roman Catholic, one is the United Reform Church and the eighth is a free church which meets in Whitefield Road Primary School. Each church reports to South Ribble Borough Council’s (SRBC’s) Community Liaison Officer, the various events and services which happen during Advent and over Christmas who then produce and distribute a leaflet highlighting all these events in Penwortham.

The 2022 walk of witness and service on Good Friday was hosted by St Leonards Church. We provided an ecumenical service in Church later the same day on” the Way of the Cross - Good Friday reflective Worship” which was put together by Rhoda Martin, our organist. Also during Holy Week Rhoda produced a booklet to enable parishioners to pray with images reflecting the plight of the people of Ukraine.

Special Services of National importance:

Rhoda Martin also put together special orders of service;-

Camilla”

 A worship service in November for Advent.

An invitation was sent out to all the Churches Together in Penwortham to join the congregation of St Mary’s at these historic services.

Similarly, both Penwortham Live 22 and Penwortham Gala in 2022 took place in May and June, 2022 respectively with active involvement of St Mary’s in each event.

To mark the late Queen Elizabeth’s platinum Jubilee celebrations, the parish displayed an exhibition of more than 270 creatively decorated hobby horses entitled “All the Queen’s Horses. Both church schools took part and the instigator of this exhibition David Ryan, a worshipper at St Mary’s, judged the winning entry from each school and one of the Deputy Lord Lieutenants attended our church to announce and congratulate the winners.

The church was open to the public for the two weeks leading up to the Jubilee celebration weekend in June when members of the public came to see this spectacular exhibition - the culmination of which was the parish hosting a “Queen’s Tea Party”. The whole event created both public and press interest not least because we created a world record for the most numbers of Hobby Horses displayed in one place. We thank David Ryan, both Church schools and parishioners who took part as well as all those who helped in any way.

Lancashire Sings Christmas 2022, organized by BBC Radio Lancashire, was broadcast with gatherings at various venues up and down Lancashire including Penwortham Community Centre when a number of parishioners were present and enjoyed the singing of Christmas Carols with other churches in Penwortham which was followed by a hot pot supper.

PAGE G

PARISH FINANCES :

The Statement of Financial Practice (SOFP) 2015 and the subsequent changes to the Church Accounting Practices dictate how our accounts have to be prepared.

David Tuke is our treasurer, who has financial skills and he has prepared the accounts using specifically designed computer software for church accounting procedures and we have been able to show a true comparison with activity in 2021 alongside 2022.

The accounts, balance sheet and notes to the accounts forming part of the annual report are shown on pages 1 -10 including the Independent Examiners certificate giving us a clear bill of health (see page 11). These will be explained by our treasurer with a PowerPoint presentation at our Annual Parochial Church Meeting (APCM) scheduled to take place in church about 11.30am on Sunday 23[rd] April, 2023 after the 10.15am service.

The Church Regulations state that both the Annual Report and Accounts have to be approved by the PCC as they are the Trustees and this was done on Tuesday 21[st] March. They are later presented at the APCM with a treasurer’s power-point presentation for those present to receive and note. Details are then forwarded electronically to both the Church of England Statistics Branch and the Diocese before the deadline date.

CHILDREN / VULNERABLE ADULT PROTECTION & SAFE FROM HARM POLICY:

Gareth Allen, our Parish Safeguarding Officer updated our Policies and Appendices which were presented and re-affirmed by the PCC in July 2020. These documents continue to be displayed in Church and on our Church website. The forms in the appendices continue to be valid and there was also no change needed to the Vulnerable Adult Policy.

The Disclosure & Barring Service (DBS) has become much more rigorous as the Churches Child Protection Advisory Service (CCPAS), now called “Thirtyoneeight”, have had to comply with the latest changes to the Data Protection Policy. This is now giving greater security to our applicants moving forward as the information provided in highly sensitive.

The Church of England issued new instructions on what information about safeguarding had to be clearly displayed in church as well as on our church website. We can report that we are totally compliant.

We continue to be committed to providing a safe environment for all children and vulnerable adults. We are now at level 1 on the safeguarding hub and we will be looking at progressing to further levels by completing additional activities on the safeguarding hub home page.

THE EFFECT OF COVID IN PARISH LIFE IN 2022

COVID has during 2022 has significantly affected what we have been doing prior to 2020 primarily in two aspects.

  1. Almost every parishioner involved in young people’s ministry continued to show reluctance to return to the youth work they were doing pre COVID

  2. The issue of not taking/offered the wine element at Holy Communion was reviewed throughout the year. At the PCC meeting in February, 2023, it was agreed that from Easter Sunday both elements of bread and wine would be offered but there would be no requirement to take the wine if people were still concerned. The Vicar would make this clear adding that by taking the bread only, they were fulfilling the requirement of taking the sacrament.

PAGE H

THE CHURCH BUILDING:

QUINQUENNIAL (every 5 years) INSPECTION:

Every five years a full report (quinquennial report) on the condition and fabric of our Grade II* listed church has to be carried out by a diocesan approved qualified architect who for us is Stephen Fish. The latest Inspection took place in September 2017 and the report was sent to the PCC in January 2018. There were two urgent items requiring attention.

One was to address issues with the parapets which had resulted in some dampness coming through onto the walls in the Nave and the second was to address crumbling masonry around the West window. Specialists had given quotes for both jobs. The Chancellor of the Diocese (the planning authority) directed that the observations of the Society for the Preservation of Ancient Buildings (SPAB) had to be sought before anything further could be progressed. This delayed any work being started. In September 2020 the Chancellor gave authorization for the work to go ahead with the approved contractor giving a start date of February, 2021 but this was subsequently been put back due to COVID. The actual work started in September 2021 and was completed in January, 2022. The cost of these repairs was some £76,000 – the cost of maintaining a Grade 2* listed building to keep it waterproof and windtight. Interestingly this was just less than we paid in Parish Share in 2022. This resulted in a working deficit for the year of £40K which was taken from the building fund.

In 2022, the PCC unanimously approved the proposal that we were not in a financial position to fully pay the Parish Share of almost £76,000 but that we would pay the Vicars stipend part which amounted to £40,000. We communicated this to the Diocese but have yet to receive a response. This is the first time any of us can remember that St Mary’s have not paid the full Parish Share.

COVID – THE EFFECTS ON CHURCH SERVICES:

The government imposed a national lockdown on 23[rd] March, 2020 which included all churches. During this period, risk assessments were done and the church put in place all the requirements to be COVID compliant. Our monthly Parish Magazine, from the April 2020 edition onwards, has been compiled as usual but not printed as volunteer distributors to the 300 plus households and other premises in Penwortham were not allowed under COVID restrictions BUT the Magazine continued to be put on our church website and circulated by email to all 102 households who had authorised church matters to be sent by this method. This was the first occasion in over 150 years that the Church Magazine has not been printed and delivered by hand.

There was a nucleus of about eight or nine members of the congregation one or two of whom enhanced the Sunday service with their musical contribution particularly during and after the administration of the sacraments. Without the support of our organist Rhoda Martin this would not have happened. Singing by the congregation resumed in January, 2022.

COVID restrictions were gradually eased in 2022 with many of the legally requirements changed to advisory including the wearing of masks, the provision of hand sanitisers, social distancing and track and trace.

THE CHURCH GROUNDS SURROUNDING THE CHURCH ITSELF

– (covering the church yard and Castle Hill [the site of an ancient Monument].)

THE CHURCHYARD (covering all three graveyards and Crow Wood)

The maintenance of the churchyard is the responsibility of the South Ribble Borough Council (SRBC) as we are a ‘Closed Churchyard’ and subject of ‘an order of the Privy Council’ back in the year 2000 which has been documented in most of the previous annual reports over the last 19 years. Therefore, only what has happened during the last year will now be included. PAGE I

Mention has been made previously of the embankment on the eastern side of the front graveyard running from the Lynchgate to just past the end of the chancel. This embankment was examined and thought to be unstable and with a number of old graves near the edge of the embankment in the graveyard, they were liable to be exposed/ slide down the embankment. It was necessary that South Ribble Borough Council should take remedial action as it is legally their responsibility to maintain everything in the three graveyards around the church.

South Ribble had to obtain a faculty from the Diocese which would include estimates for the work to be completed and a plan for the work to be undertaken which would possibly involved in re-interring the old graves until the work was completed. This work was delayed by COVID and when estimates were obtained, the costs were far more expensive and the local Council had not budgeted such a large amount in the financial year 22/23 so the revised estimates will be included in the 23/24 financial year.

STATEMENT OF NEEDS:

The PCC approves a ‘statement of needs’ which in effect documents various projects some of which require no outside approval, some which require local authority approval, others which only require diocesan approval and the final category which requires both local authority and diocesan approval.

However, the costliest project is the building of a new annex to replace the 1956 extension. This would enhance the facilities up at church using the monies we received from the surrendering of the lease on the former church hall land on Cop Lane. The PCC had considerable discussions in late 2019 and into 2020 on how best we could achieve this. We had drawn up a list of requirements (statement of needs) we would wish to incorporate and professional advice was sort through our architect. The initial work was detailed in last year’s annual report.

The PCC had agreed with the professionals that the most cost-effective solution would be to demolish the whole of the 1956 extension and to build a state of the art two storey annex which would be larger than the footprint of the existing building. The shape, however, was defined by the location of graves which we would not disturb. Our Architect Stephen Fish, who is also on the Diocesan Advisory Committee, drew up plans which, together with an artist’s impression, were displayed at the back of church and on the whole were very warmly

received. The comments and observations of parishioners were incorporated into a revised ‘Statement of Needs’.

We had informally consulted with the Planning Department of SRBC who have not raised any objections in principle. The project has been significantly delayed due to COVID 19. Now finally costed, we find that we are financially unable to move forward with the proposed annex. In view of this, the Architect has been asked to draw up a less costly option which uses the existing 1956 extension and a staircase down to the lower level where the current boiler house and toilet are situated which are no longer required because we now have gas central heating. The project would then have to go out to tender. We are awaiting the architects’ drawings/costings before the plans will be formally submitted and approved by both the local authority and the Diocese.

THE FUTURE:

The effects of the Coronavirus pandemic will affect us for many months to come. The Government lifted all COVIDS restrictions from 25[th] February, 2022 but people are still reluctant to return to church and take part in parish life.

Parishioners are being kept fully up to date with a letter going out under the Vicar’s signature at each change.

The Revd Chris Nelson – Vicar & PCC Chair Secretary

David Thornton - PCC

DJT/PCCSec/15.03.23

Page 1

PAROCHIAL CHURCH COUNCIL OF ST. MARY’S PENWORTHAM STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31[st] December 2022

Unrestrict
edFunds		 Designat
edFunds		 Restrict
ed
Funds		 Endowme
nt Funds		 Total
2022		 Total
2021
Note £ £ £ £
Incoming Resources
From Donors 2(a) 48,072 0 0 - 48,07
2		 46,566
Other Voluntary 2(b) 19,187 0 320 - 19,50
7		 23,850
Activities:-
to further the Councils
Objects		 2(c) 8,904 0 1,140 - 10,04
4		 11,427
to generateFunds 2(d) 2,494 0 0 - 2,494 60
From Investments 2(e) 15 8,604 0 - 8,618 389
Other 2(f) 5,672 0 0 - 5,672 6,360
Total Incoming
Resources		 84,343 8,604 1,460 - 94,40
7		 88,65
1
Resources Expended
Grants 3(a) 763 0 0 - 763 866
Activities directly relating to
theworkof the church		 3(b) 73,103 0 2,708 - 75,81
0		 168,05
5
Church Management and
Admin		 3(c) 907 0 0 - 907 1,793
CostofGeneratingFunds 3(d) 231 0 0 - 231 0
SupportCosts 3(e) 84 0 0 - 84 84
Other ResourcesExpended 3(f) 3,884 0 0 - 3,884 361
Total Resources
Expended		 78,971 0 2,708 - 81,67
8		 171,1
59
Net Incoming (Outgoing)
Resources before
Transfers		 5,373 8,604 -1,248 - 12,72
9		 -
82,50
8
Transfers Between
Funds		 9(a)
TransfersBetween Fundsin 120 0 0 - 120 65,00
0
Transfers Between Funds
out		 0 -120 - -120 -
65,00
0
Net Incoming (Outgoing)
Resources		 5,493 8,604 -1,368 - 12,72
9		 -
82,50
8
Gains/(losses) on
Investment Assets:-
Realised
Unrealised
Net Movement in Funds 5,493 8,604 -1,368 - 12,72
9		 -
24,22
6
FundBalancesB/Fat 1Jan 187,319 660,280 5,248 215 853,0
62		 935,57
0
Fund Balances C/F at 31
Dec		 192,812 668,883 3,880 215 865,7
90		 853,0
62

Page2

PAROCHIAL CHURCH COUNCIL OF ST. MARY’S PENWORTHAM

BALANCE SHEET

YEAR ENDED 31[st] December 2022

2022 2021
NOTE £ £
FIXED ASSETS
Investment Assets 5(c) 215 215
House 5(b) 155,0
00		 155,0
00
TOTAL FIXED ASSETS 155,2
15		 155,2
15
CURRENT ASSETS
Stock 0 0
Debtors 7 0 524
Short Termdeposits
Current Account 19,00
1		 23,18
9
Deposit Account 29,83
7		 19,84
4
Development Account 39 18
New BuildingAccount 662,7
50		 654,1
46
Cash in Hand 100 100
AccountsReceivable 2,459 2,254
TOTALCURRENT ASSETS 714,1
86		 700,0
75
Liabilities (falling due within
1year)		 8 3,611 2,228
NETCURRENT ASSETS 710,5
75		 697,8
47
NET ASSETS 865,7
90		 853,0
62
FUNDS 6
UNRESTRICTED 192,8
11		 187,3
19
DESIGNATED 668,8
83		 660,2
80
RESTRICTED 3,880 5,248
ENDOWMENT 215 215
TOTAL FUNDS 865,7
90		 853,0
62

The statement of financial activities and balance sheet, together with the independent examiners report, were presented and unanimously approved by the members of the Parochial Church Council on Tuesday 21[st] March, 2003

PAGE 3

NOTES TO THE FINANCIAL STAEMENTS

1. PENWORTHAM ST MARY’S PARISH ACCOUNTING POLICIES:

The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2001 together with applicable accounting Standards and the Charities Statement of Recommended Practice (SORP).

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

FUNDS:

Explanations of the various funds are shown on earlier pages of the Annual Reports and Statement of Accounts. The relevant pagers are marked P and Q. The amounts and details of each fund are show on Pages 1 and 2 which are the statutory accounting requirements. The funds are also explained in further detail in Note6 on page7 and Note 9 on pages 8 and 9.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal gatherings of Church members.

INCOMING RESOURCES:

Voluntary income and capital sources

Other income

Income from Investments

Gains and losses on Investments

Page 4

NOTES TO THE FINANCIAL STATEMENTS (cont’d)

RESOURCES USED:

These are summarised on page 1 and explained in detail, where necessary, in note 3 on page 6.

Grants

Activities directly relating to the work of the Church

FIXED ASSETS:

These are summarised on page 2 and explained in detail, where necessary, in Note 5a and Note 5b on page 7.

Consecrated property and moveable church furnishings

depreciated in the accounts over their currently anticipated useful economic life (initially 10 years) on a straight line basis.

Other fxtures, fttings and ofce equipment

Investments

CURRENT ASSETS:

These are summarised on page 2 and explained in detail, where necessary in Note 7 on page 8.

Page 5

PAROCHIAL CHURCH COUNCIL OF ST. MARY’S PENWORTHAM NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31[st] December 2022

YEAR ENDED 31st December 2022 YEAR ENDED 31st December 2022
Unrestric
ted
Funds		 Designa
ted
Funds		 Restrict
ed
Funds		 Endowm
ent
Funds		 Total
2022		 Total
2021
£ £ £ £ £ £
2 INCOMING RESOURCES
2(a) Incoming resources from
donors
Plannedgiving:-
StewardshipEnvelopes 38,367 - - - 38,36
7		 35,115
Income Tax recoverable 4,809 - - - 4,809 8,726
Collections (Open Plate) all
services		 4,884 - - - 4,884 2,725
SundryDonations 12 - 0 - 12 0
48,072 0 0 0 48,07
2		 46,56
6
2(b) Other voluntary incoming
resources
Donations,appeals etc 18,187 - 320 - 18,50
7		 2,635
Legacies 1,000 - - - 1,000 21,215
19,187 0 320 0 19,50
7		 23,85
0
2(c) Income from operating
activities to further the
Council's objects
Magazines & Bookstall, etc
sales		 0 - - - 0 0
Fees- Weddings &Funerals 8,904 - 1,140 - 10,04
4		 11,427
8,904 0 1,140 0 10,04
4		 11,42
7
2(d) Income from operating
activities to generate
funds
Magazine Advertising 0 - - - 0 0
Fetes, Bazaars & other fund
raisingevents		 606 - - - 606 0
Bookstall sales - sundryitems 166 - - - 166 0
Miscellaneous - - - - 0 0
Vat Refunds - - - - 0 0
Church Letting 1,723 - - - 1,723 60
2,494 0 0 0 2,494 60
2(e) Income from investments
Dividends 0 - - - 0 6
Bank Interest 15 8,604 - - 8,618 383
15 8,604 0 0 8,618 389
2(f) Other ordinary incoming
resources
Miscellaneous 45 - - - 45 77
Insurance Claims - - - 0 0
House Income 5,627 - - - 5,627 6,283
5,672 0 0 0 5,672 6,360
TOTAL
INCOMI
NG		 84,343 8,604 1,460 0 94,40
7		 88,65
1

RESOUR CES Page 6

PAROCHIAL CHURCH COUNCIL OF ST. MARY’S PENWORTHAM NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31[st] December 2022

Unrestric
ted
Funds		 Designat
ed Funds		 Restrict
ed
Funds		 Endowm
ent
Funds		 Total
2022		 Total
2021
£ £ £ £ £ £
3 RESOURCES
EXPENDED
3(a) Grants
Missionary & charitable
giving
Churchoverseas:- - - - - 0 0
Missionary societies 0 - - - 0 120
Relief & development
agencies		 0 - - - 0 0
Home missions & other
ChurchSocieties		 12 - - - 12 12
SecularCharities 751 - - - 751 734
763 0 0 0 763 866
3(b) Activities directly
relating to the work
of the church
Ministry:-
Parish Share 40,000 0 - - 40,000 72,012
Assigned Fees/DBF 0 - - - 0 0
Clergyexpenses 1,010 - - - 1,010 725
Locum 0 - - - 0 0
Vicarage repairs 0 - - - 0 0
Vicarage - other costs 3,771 - - - 3,771 3,657
Church running
expenses		 10,846 - - - 10,846 7,904
Church Maintenance 173 - - - 173 1,431
Church Equipment 164 - 336 - 500 1,104
Upkeepof Services 1,381 - 194 - 1,575 1,271
Upkeepof churchyard 2,152 - - - 2,152 302
Parish Magazine &
bookstall		 227 - - - 227 0
Refurbishment of
Church Buildings		 9,206 1,448 - 10,654 76,730
Salaries, wages, fees -
organists		 4,172 - - - 4,172 2,869
Salaries, wages, fees -
bell ringers & choir		 0 - 730 - 730 50
Miscellaneous - - - - 0 0
73,103 0 2,708 0 75,810 168,05
5
3(c) Church management
& admin
Printing, stationery &
postage		 907 - - - 907 1,743
Miscellaneous 0 - - - 0 50
Parish Ofce:-
Equipment & fttings - - - - 0 0
907 0 0 0 907 1,793
3(d) Costs of generating
funds
Fetes, Bazaars & other
fund raisingevents		 231 - - - 231 0
Stewardship giving 0 - - - 0 0
envelopes
Miscellaneous 0 - - - 0 0
231 0 0 0 231 0
3(e) SupportCosts
JuniorChurch 0 - - - 0 0
Youth - - - - 0 0
ChildProtection - - - - 0 0
Miscellaneous - - - - 0 0
BankCharges 84 - - - 84 84
84 0 0 0 84 84
3(f) Other Resources
Expended
HouseExpenses 3,884 - - - 3,884 361
3,884 0 0 0 3,884 361
TOTAL
RESOUR
CES
EXPEND
ED		 78,971 0 2,708 0 81,678 171,15
9

4 Staff Costs

Salaries, wages and fees

During the year the PCC employed: 2022 2021 £ £ a) For the whole year – organists 4,172 2,869

No payments were made for out of the pocket expenses to any PCC member, persons closely connected with them or any other related parties. During the year PCC member(s) David Thornton and Jill Howe received fees for acting as a verger at services, David and Rachel Tuke received fees for ringing at weddings.

5 FIXED ASSETS FOR USE BY THE PCC

Tangible fixed assets:

a) 177 Cop Lane which belongs to the PCC is included at a fixed asset The value in Dec 2011 was £155,000

b) Central Board of Finance Shares £215

6 ANALYSYS OF NET ASSETS BY FUND

Investment Fixed
Assets
Current Assets
Current Liabilities		 Unrestricted
Funds
Designate
d Funds
Restricted
Funds
Endowment
Funds
Total
2022
£
£
£
£
£
155,000
-
-
215
155,21
5
41,422
668,883
3,880
-
714,18
6
-3,611
-
-
-
-3,611
192,811
668,883
3,880
215
865,7
90

Page 8

PAROCHIAL CHURCH COUNCIL OF ST. MARY’S PENWORTHAM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31[st] December 2022

7 Debtors

7
Debtors
2022 2021
£ £
Income Tax Recoverable on Gift Aid 0 0
Debtors for Goods & Services 0 524
Prepayment and accrued income 2,459 2,254
Other Debtors - -
2,459 2,778
8
Liabilities – amounts falling due within		 one year
Liabilities - Accounts falling due within
one year 2022 2021
£ £
Deferred income 1,756 1,500
Creditors for Utility and other costs - -
Accruals of utility and other costs 1,855 728
3611 2,228

9 Fund Details

UNRESTRICTED FUNDS

Unrestricted funds totalling £192811.06 are the unspent balance available for future use.

DESIGNATED FUNDS

Designated funds totalling£668,883.37comprise:-
i)
Unrestricted Legacies notifed/received for proposed future
spending on the general refurbishment of the church
buildings including the hall
ii)
Provision out of unrestricted funds towards proposed future
spending on the replacement Parish Ofce equipment
iii
)
Funds for upkeep of Church buildings and new extension
RESTRICTED FUNDS
Singleton Memorial Estate and other funds
Pastoral Care Team
Sundry amounts in respect of Easter Lilies, fowers, Memorial
Garden, Bell ropes, Disabled facilities, Church linen, Choir
and Fox Street community
Younity
Charitable donation
Church yard maintenance		 £
4,729
1,404
662,75
0
668,88
3
2,245
519
640
157
225
95
3,880

Page 9

PAROCHIAL CHURCH COUNCIL OF ST. MARY’S PENWORTHAM

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31[st] December 2022

ENDOWMENT FUND

The Endowment Fund of £215 is a permanent endowment of 132 Central Board of Finance shares and requires the income to be spent on the Chancel.

TRANSFER BETWEEN FUNDS

Designated to General Funds £0

Restricted to General Funds £120

10 CERTAIN INDIVIDUAL ACCOUNT PERFORMANCES

£

Magazine and Bookstall income exceeded costs by 0

11 QUINQUENNIAL INSPECTION

The last quinquennial report on the Church was in 2017.

INDEPENDENT EXAMINER'S REPORT TO THE PCC OF PENWORTHAM ST MARY'S PARISH CHURCH. This report on the accounts ofthe PCC for the year ended 31st December. 2022, which are set out on pages l and 2. Is Sn respect of an examlnation carried out under Regulation 3131 of the Church Accountlng Regulatlons, 1997 to 20011'the re8ulatlons'l and Section 43 of the Charitles Act 1993 {'the Act'l. Res ertlve res onslbllltles of the PCC and the examlner As members of the PCC, you are responsSble for the preparatlon of the accounts; you conslder that the audlt requSrement of Re8ulatlon 3131 and Sectlon 43{21 of the Act do not apply. It Is my responslblllty to155ue thls report on those accounts In accordance wlth the terms of Regulatlon 25. Basls of thls re My examlnatlon was carried out In accordance wlth the General Dlrectlons glven by the Charltv Commissioners under Section 4317llbl of the Act and to be found In the Church guidance, 2C(11 edition, Issued by the Finance Dlvlsion of the Archbishops, Councll. That examlnatlon include5 a review of the accountin8 records kept by the PCC and a comparison of the accounts with those records. It also Includes conslderlng any unusual items or disclosures In the accounts and seeking explanatlons from YOU a5 trustees concernln8 any such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt, and consequently I do not express an audlt oplnlon on the vlews given by the accounts. Inde endent examlnerfs statement In connectlon wlth my examlnatlon, no matter has come to my attentlon.. (11 whlch glves me reasonable cause to belleve that In any materlal respect the requlrements to keep accountlng records In accordance wlth Sectlon 41 of the Act: and to prepare accounts whlch accord wlth the accountlng records and comply wlth the requlrements of the Act, and Regulatlons have not been met,. or 121 to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper understanding of the accounts to be reached. Sl8ned dated.. | 31a¢>J3 Mrs Susan Walsh 79, Greencroft, Penwortham. Preston PRI 9LB