PARISH OF MOTTRAM-IN-LONGDENDALE ST MICHAEL & ALL ANGELS
APCM 16 MAY 2021 - 2020 Accounts
The Accounts for 2020 show a deficit of £9643. This is due to the effect of coronavirus restrictions and income in general not meeting expenditure. The virus restrictions resulted in a fall in regular giving, mostly cash collections and envelope donations. Giving by Standing Order continued as normal and is a preferred way of donating.
Other ways in which the virus has affected our income include: no fund-raising event and a fall in hire income at the Magdalene Centre. On the other hand, electricity costs at the parish church are lower, and there was no Mission Giving (usually £5,000+).
It can also be seen (see “Donations” on the Income and Expenditure Account) that in 2019 we received significant sums through bequests and in 2020 we received none. These “one-off” receipts can make a real difference to our finances but, of course, are unforeseen and unforeseeable.
Goodwill Donations: Chester Diocese allocated £2,000 to each parish (not COVID-related) and we received £475 from the Mottram Organ Trust (which pays for the maintenance of the organ).
Parish Share: Many parishes have had difficulty in meeting with the Parish Share in full and we paid half the amount due In November and December. This helped our cash flow towards the end of the year. (Note: the 2020 arrears have now been paid).
Independent Examiner. Unfortunately, due to restrictions on travel and meeting, it has not been possible for our Independent Examiner to comment on the accounts.
Brian Seaborn PCC Treasurer
Note: The IE has since approved the 2020 Accounts and the report is attached.
| PARISH OF MOTTRAM IN LONGDENDALE | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| INCOME AND EXPENDITURE ACCOUNT | ||||||||||
| YEAR ENDED 31 DECEMBER 2020 | ||||||||||
| 2020 | 2019 | |||||||||
| INCOME | ||||||||||
| DIRECT GIVING | 45349 | 58469 | ||||||||
| GIFT AID REFUND | 7754 | 11955 | ||||||||
| GROSS BANK INTEREST | 85 | 9 | ||||||||
| CCLA INTEREST | 232 | 279 | ||||||||
| DONATIONS | 3974 | 12621 | ||||||||
| FUND RAISING | 584 | 6547 | ||||||||
| GOODWILL DONATIONS | 2475 | 955 | ||||||||
| MAGAZINE INCOME | 1186 | 2941 | ||||||||
| STATUTORY FEES NET | 4984 | 9305 | ||||||||
| MAGDALENE CENTRE INCOME | 7494 | 15472 | ||||||||
| ST MELLITUS COLLEGE | 0 | 15287 | ||||||||
| RENT RECEIVED ON PROPERTY | 4887 | 4845 | ||||||||
| OTHER ITEMS | 458 | 1976 | ||||||||
| GENERAL INCOME | 79460 | 140661 | ||||||||
| HISTORIC ENGLAND GRANT | 15812 | |||||||||
| LEGACIES | 0 | 19533 | ||||||||
| TOTAL INCOME | 95273 | 160194 | ||||||||
| EXPENDITURE | ||||||||||
| MISSION GIVING | 0 | 5575 | ||||||||
| PARISH SHARE | 61184 | 59692 | ||||||||
| CHURCH RUNNING EXPENSES | 5103 | 7420 | ||||||||
| VICARAGE EXPENSES | 4580 | 3996 | ||||||||
| CHURCH REPAIRS AND MAINTENANCE | 5004 | 1450 | ||||||||
| CURATE HOUSE EXPENSES | 917 | 1478 | ||||||||
| MAGAZINE EXPENSES | 48 | 4606 | ||||||||
| CHURCH ADMINSTRATION | 459 | 1192 | ||||||||
| ASSISTANT STAFF COSTS | 4604 | 24652 | ||||||||
| INSURANCE | 7116 | 6416 | ||||||||
| UPKEEP OF SERVICES AND CHURCHYARD | 136 | 700 | ||||||||
| PARISH TRAINING AND MISSION | 92 | 2441 | ||||||||
| MAGDALENE CENTRE EXPENDITURE | 13299 | 13588 | ||||||||
| OTHER ITEMS | 229 | 1050 | ||||||||
| GENERAL EXPENDITURE | 102771 | 134256 | ||||||||
| HISTORIC ENGLAND EPENDITURE | 2145 | 0 | ||||||||
| TOTAL EXPENDITURE | 104916 | 134256 | ||||||||
| DEFICIT/SURPLUS FOR THE YEAR | -9643 | 25938 | ||||||||
| PARISH 0F MOTTRAM IN LONGDENDALE | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| BALANCE SHEET AS AT 31 DECEMBER 2020 | ||||||||||
| 2020 | 2019 | |||||||||
| FIXED ASSET- CURATE'S HOUSE | 114793 | 114793 | ||||||||
| CURRENT ASSETS | ||||||||||
| BANK DEPOSIT ACCOUNT | 16823 | 26738 | ||||||||
| BANK CURRENT ACCOUNT | 30560 | 25466 | ||||||||
| CCLA ACCOUNT | 16470 | 16238 | ||||||||
| DEBTORS AND PREPAYMENTS | 7838 | 9331 | ||||||||
| 71691 | 77773 | |||||||||
| CURRENT LIABILITIES | ||||||||||
| CREDITORS AND ACCRUALS | 5772 | 2176 | ||||||||
| AGENCY COLLECTIONS | 0 | 36 | ||||||||
| 5772 | 2212 | |||||||||
| NET CURRENT ASSETS | 65919 | 75562 | ||||||||
| TOTAL ASSETS | 180712 | 190355 | ||||||||
| REPRESENTED BY | ||||||||||
| RESERVES | ||||||||||
| BALANCE AS AT 1ST JANUARY 2020 | 190355 | 164382 | ||||||||
| DEFICIT/SURPLUS FOR THE YEAR | -9643 | 25973 | ||||||||
| 180712 | 190355 |
Independent Examiner’s Report on the unaudited accounts of the Parish of St Michaels & All Angels, Mottram in Longdendale.
I report on the accounts of the Parish for the period from 1st January 2020 to the 31st December 2020. My report is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ("the Regulations") and the Charities Act 2011 ("the Act").
I am required to state to them in an independent examiners report and for no other responsibility to anyone other than the PCC and its members as a body, for my examination, for this report, or for the opinions I have formed.
Respective responsibilities of members of the PCC and the examiner
As PCC members you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”) i.e. that an independent examination is needed.
It is my responsibility to:
a) examine the accounts under section 145 of the 2011 Act
b) to follow procedures laid down in the general directions given b the Charity Commissioners under section 145 (5) (b) of the 2011 Act, and
c) to state whether particular matters have come to my attention.
Basis of Independent Examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners under the 2011 Act and to be found in the Church Guidance, 2006 edition. 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 a consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, apart from the matters referred to in the previous paragraph no matter has come to my attention.:
1) which gives me reasonable cause to believe that in any material respect the requirements:
a) to keep accounting records in accordance with section 130 of the Act, and
b) to prepare accounts which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations:
have not been met, or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
C. J. Parrack Hollingworth 27th June 2021