## **Accounts 2022 (and general comments)**
1. The accounts for the financial year 2022 are attached for consideration and approval. Note that the church’s Financial Year is the Calendar Year.The accounts are to be checked by the Independent Examiner aand any comments/issues will be reported to the PCC.
## 2. Key points
- Mission Giving was nil in 2022 (none since 2019).
- The deficit (£1846) appears modest but the £25,000 donation by The Friends of MPC masks the true picture. Also, we received one-off legacies (£7,000) which reduced the deficit. If these amounts are taken out the deficit is in the region of £33,000.A large part of thisis the Parish Share arrears (£28,640). When the current account balance reached an all-time low of £4,100 in August an agreement to pay only a nominal amount each month (£50)had to be made with the diocese with a commitment to make further payments when finances allowed. No additional payments have been made. (The parish is still paying only £50 p.m. against a requirement to pay £5,410.22 and so the deficit is increasing each month by over £5,000).
- Cash collections. This is a fairly small income source but worth noting that cash and the payments via the Card Reader are higher than cash only last year.(£3685:£2278).
- Magdalene Centre did not cover its costs in 2022 and has been a financial liability rather than an asset over the past few years.
- 59 Market Street. Rent is £545 p.m. We pay £65.40 p.m. commission to the agent plus any routine maintenance costs. There was no rent in July and August (property empty) and we became liable for a small amount of electricity and Council Tax for two months.
- Direct Giving (by the congregation fell again. Some of this is the aftermath of the closure during the COVID lockdown, but the downward trend over many years is significant– see chart. The congregation does not generate enough income to meet our commitments (in particular the Parish Share).Few people increase their regular giving.
**----- Start of picture text -----**
Direct Giving 2014-2022
£70,000
£60,000
£50,000
£40,000
£30,000
£20,000
£10,000
£0
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
**----- End of picture text -----**
- Overall income (adjusted for legacies, gifts etc)Income fell again in 2022 – it has fallen significantly since the 2020 lockdown and hasn’t recovered.
**----- Start of picture text -----**
Income 2014-2022
adjusted for significant legacies/gifts
180000
160000
140000
120000
100000
80000
60000
40000
20000
0
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
**----- End of picture text -----**
- Statutory fees. Now increasing. Note: the amounts we receive for weddings and funerals are not wholly income for the church; an element must be paid to Chester diocese.
- Magazine. It is difficult to say precisely how much the magazine costs to produce as an element of the cost of the copier is attributable to magazine costs (paper, ink).
3. Additional information is given on the attached sheets.
4. Works funded by Friends of MPC and legacy of Rev Dr R L Hills: it is anticipated that the VAT charged on these works will be reclaimed from the Listed Places of Worship Scheme (to be made).
Juliet Edwards (Treasurer) Brian Seaborn (Assisting)
||**PARISH OF MOTTRAM IN LONGDENDALE**|||||||||
|---|---|---|---|---|---|---|---|---|---|
||**INCOME AND EXPENDITURE ACCOUNT**|||||||||
||**YEAR ENDED 31 DECEMBER 2022**|||||||||
|||||||||||
||**INCOME**||||**2022**||||**2021**|
||DIRECT GIVING||43910|||||48216||
||GIFT AID REFUND||9769|||||9960||
||GROSS BANK INTEREST||704|||||34||
||CCLA INTEREST||395|||||177||
||DONATIONS||1993|||||2405||
||FUND RAISING||2816|||||3356||
||GOODWILL DONATIONS||500|||||500||
||MAGAZINE INCOME||2120|||||177||
||STATUTORY FEES NET||8996|||||7980||
||MAGDALENE CENTRE INCOME||9682|||||6944||
||RENT RECEIVED ON PROPERTY||4985|||||5755||
||OTHER ITEMS||3604|||||1993||
||HISTORIC ENGLAND||0|||||9715||
||BELL RINGER DONATIONS||1565|||||1725||
|||||||||0||
||**TOTAL INCOME**||**91039**|||||**98937**||
||**LEGACIES**||**7000**|||||**225735**||
||**FRIENDS OF MOTTRAM PARISH CHURCH GIFT**||**25000**|||||**0**||
||||**123039**|||||**324672**||
|||||||||||
||**EXPENDITURE**|||||||||
||MISSION GIVING||0|||||0||
||PARISH SHARE||63031|||||59067||
||CHURCH RUNNING EXPENSES||7700|||||4703||
||VICARAGE EXPENSES||4288|||||4283||
||CHURCH REPAIRS AND MAINTENANCE||17912|||||25784||
||CURATE HOUSE EXPENSES||1937|||||490||
||CLERGY EXPENSES||375|||||0||
||MAGAZINE EXPENSES||434|||||0||
||CHURCH ADMINSTRATION||371|||||309||
||ASSISTANT STAFF COSTS||6626|||||4209||
||INSURANCE||6193|||||6562||
||UPKEEP OF SERVICES AND CHURCHYARD||401|||||70||
||PARISH TRAINING AND MISSION||865|||||739||
||MAGDALENE CENTRE EXPENDITURE||13125|||||11925||
||OTHER ITEMS||1113|||||2422||
||REAL LIVES||514|||||0||
||**TOTAL EXPENDITURE**||**124885**|||||**120562**||
|||||||||||
||**DEFICIT/SURPLUS FOR THE YEAR**|||**-1846**||||**204109**||
||**PARISH 0F MOTTRAM IN LONGDENDALE**||||||||
|---|---|---|---|---|---|---|---|---|
||**BALANCE SHEET AS AT 31 DECEMBER**
**2022**||||||||
||||||**2022**|||**2021**|
||||||||||
||**FIXED ASSET- CURATE'S HOUSE**||114793||||114793||
||||||||||
||**CURRENT ASSETS**||||||||
||BANK DEPOSIT ACCOUNT||175111||||242092||
||BANK CURRENT ACCOUNT||103014||||10525||
||CCLA ACCOUNT||17042||||16647||
||DEBTORS AND PREPAYMENTS||2572||||2709||
||||**297739**||||**271974**||
||**CURRENT LIABILITIES**||||||||
||CREDITORS AND ACCRUALS|||794||||1946|
||PARISH SHARE ARREARS|||28640||||0|
||AGENCY COLLECTIONS|||124|||||
|||||**29558**||||**1946**|
||||||||||
||**NET CURRENT ASSETS**||**268181**||||**270028**||
||||||||||
||**TOTAL ASSETS**||**382975**||||**384821**||
||||||||||
||**REPRESENTED BY**||||||||
||**RESERVES**||||||||
||BALANCE AS AT 1ST JANUARY 2021||384821||||180712||
||GAINS ON INVESTMENT ASSETS||0||||0||
||**DEFICIT/SURPLUS FOR THE YEAR**||**-1846**||||**204109**||
||||**382975**||||**384821**||
||**INCOME**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||||
||**Direct Giving**||||||**Gift Aid**|||
||Gift Aided|||36375|||Main Scheme||8721|
||Non GA|||3850|||Small Donations Scheme||1048|
||Cash|||1963|||||**9769**|
||Card Reader|||1722||||||
|||||**43910**|||**Fees(NET)**|||
||||||||Gross income|15320||
||||||||Chester Diocese|-6324||
||**Goodwill Donation**||||||PCC income||**8996**|
||Mottram Organ Fund||||**500**|||||
||||||||**Magdalene Centre**|||
||||||||Appleton Childcare||5696|
||||||||Scouts||172|
||**Fund Raising**||||||Hive Youth Theatre||1613|
||Flag||||275||Pilates||1118|
||Jam Jars||||355||Allsop- circuit training||566|
||Xmas Fair||||1037||Other hire||517|
||Coffee/tea||||359||||**9682**|
||Barn Dance||||198|||||
||Wall box||||145||**Other items**|||
||Various||||437||VAT refund||100|
||||||**2806**||Refund byAlarm Company||300|
||||||||EnergysubsidybyCofE||1090|
||||||||Various/other||2114|
||||||||||**3604**|
||**EXPENDITURE**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
||**Maintenance - St Michael's**|||||**Magdalene Centre**|||||
||Pathway - Noticeboard||3662||FOMPC|Caretaker||2962|||
||Pathway- bench||615||FOMPC|Gas||3877|||
||Pathway- lighting||2264||FOMPC|Electricity||1880|||
||RH funds - tower||8832||RH legacy|Water||262|||
||RH funds - heatingsurvey||700||RH legacy|Insurance||2228|||
||Other/general||1839|||Grounds||250|||
||||**17912**|||Fire/Alarm/maintenance||1666|||
|||||||||**13125**|||
||||||||||||
||**Running - St Michael's**||||||||||
||Gas|||1322||**59 Market Street**|||||
||Electric|||1492||Council tax|||203||
||Water|||163||Agencycommission|||1208||
||Copier|||1997||Insurance|||473||
||Alarm|||1217||Electric|||53||
||Organ|||420|||||**1937**||
||Music licences|||760|||||||
||Other/general|||329||**Staff costs - St Michael's**|||||
|||||**7700**||Administrator|||3360||
|||||||Organists|||900||
||**Vicarage **|||||Verger|||695||
||Council tax|||2855||Parish DW|||970|RH Legacy|
||Water|||574||Other|||701||
||Phone|||859|||||**6626**||
|||||**4288**|||||||
7 ClowJh Fold Road,
Hyde,
Cheshire
SK14 5AQ
31*1 March 2023
The Rev Cait Walker
PCC Members
St Michael & All Angels,
Warhill
Via Church Brow,
Mottram,
SK14 6JL
Dear Rev and PCC Mefnbers.
Durlng the past two weeks I have gbven an in depth look at your church Accounts and subject to the
lirnited information available I have no reservations about recommendire acceptance of these
accounts to your PCC
Yours SIncelY
Rob8rt Taylor
Treasurer St George's Churth Hyde