2020-12-31-accounts

ParochialB Church Councils of St Peter, Parr

----- Start of picture text -----
ak =. ee £ %
----- End of picture text -----

Financiala a Statements

for the year ended 31 December 2020

:

.

.

.

P

Parochial Church Council of St Peter, Parr |

Financial Statements .

for the year ended 31 December 2020

Parochial Church Council of St Peter, Parr Financial Statements for the year ended31 December 2020.

Contents

----- Start of picture text -----
:
----- End of picture text -----

:

:

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |_| |Page| |.| |Legal|and|Administrative|Information|:|1| |Trustees|Report|12-7| |Independent|Examiner's|Report|8| |Independent|Examiner's|Report|-|Refurbishment|Account|9| |Statement|of|Financial|Activities|||10| |Balance|Sheet|14| |.| |.|Notes|to|the|Financial|Statements|12-17|;| |Refurbishment Account|-|Income|and|Expenditure|18|

----- End of picture text -----

Parochial Church Council of St Peter, Parr

Charity Information

Charity Name Parochial Church Council of St Peter, Parr Charity Registration Number 1168352 (awarded July 2016) Governing Document The Trustees are incorporated as a body c/o PCC St Peter's Vicarage Broad Oak Road Parr St Helens Merseyside Trustees The Trustees who served the year are detailed on page 2 Team Vicar Revd Pauline Rowe St Peter's Vicarage Broad Oak Road Parr St Helens Merseyside independent Examiner Michael Nelson ACA Colin Tunstall & Associates Chartered Management Accountants 296 Clipsley Lane Haydock St Helens WA11 0JQ Bankers Santander UK plc Bridle Road Bootle Merseyside L30 4GB Central Board of Finance of the Church of England Senator House 85 Queen Victoria Street London EC4V 4ET Architects Quinquennial Fiona Wroot Wroot Design Limited Refurbishment MrW Schafer. DipArch, RIBA Schafer Associates 56 Belvedere Road Ashton in Makerfield, Wigan WN4 8RU

1

The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2020

Trustees

The Trustees who served during the year are as stated below:

Team Vicar	Revd Pauline Rowe
Reader	Mr Chris Pye
Church Warden	Mr Dennis Morgan
	MrJimFinney

Deanery Synod Representatives Mr Dennis Morgan Mr Chris Pye Mrs Carol Taylor Elected Members Mrs Brenda Dean (elected April 2017) Mr William Roberts (elected April 2017) (Treasurer) Miss Catherine Rowlands (elected April 2018) Mrs Sue Pye (elected April 2018) Mrs Carol Littler (elected April 2019)

Structure, Management and Governance

The Parochial Church Council is established under the Parochial Church Councils (Powers) Measure 1956 and is a body corporate with perpetual succession. The Parochial Church Council is also regulated by, inter alia, the Church Representation Rules. Reference to all this legislation is essential for a full understanding of the Parochial Church Council's legal status and its members' duties and responsibilities.

The Parochial Church Council was awarded charity status in July 2016 by the Charity Commission. The method of appointment of Parochial Church Council 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 Parochial Church Council.

Appointment of Trustees

The Charity Trustees are known as the Parochial Church Council. Under the requirements of the Parochial Church Council (Powers) Measure 1956 (as amended), the Trustees are elected by the church members at the Annual Parochial Church Meeting.

The Trustees can co-opt any duly qualified person to be appointed as a Trustee to fill a vacancy, but a co-opted Trustee will hold office only until the next Annual Parochial Church Meeting. When considering co-option of a Trustee, the Trustees have regard to the requirements of any specialist skills needed.

2

The Team Vicar with responsibility for St Peters will act as Chair. The Treasurer and other honorary officers will be appointed by the Trustees from among their own number at the next meeting after the Annual Parochial Church Meeting.

Trustees’ Induction and Training

New Trustees are given a copy of the previous year's accounts and are given a brief outline of Trustees' responsibilities. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation

The Parochial Church Council meets regularly throughout the year. In addition there is a Standing Committee (a sub-committee) which consists of the Team Vicar with responsibility for St Peters, Church Warden, and three others (currently the PCC Secretary, the PCC Treasurer and the Health and Safety Officer). This committee meets as and when required between normal Parochial Church Council meetings. As from 2020, as revised Church Representation Rules have been accepted the number on the Standing Committee will be reviewed.

Risk Management

An annual budget is prepared to ensure short-term viability. Actual results compared with the budget are reported to the Parochial Church Council monthly. The investments held by the Parochial Church Council are reviewed every three months. Investments are only made in low-risk funds approved for charity use. All assets are insured, and levels reviewed annually and approved by the Parochial Church Council. The Parochial Church Council has approved internal controls for annual accounts, cash and cheques handling implements with diocesan assistance.

Health and Safety

There is an appointed Health and Safety Officer, and the Parochial Church Council continues to monitor its health and safety responsibilities.

Statement of Safequarding Principles

This statement has been formally agreed by the PCC:

The Church of England and the Methodist Church work in partnership with other Christian Churches and other agencies in delivering safeguarding. The following statement of principles appears at the head of each safeguarding policy:

We are committed to:

• The care, nurture of, and respectful pastoral ministry with, all children, young people and all adults;

• • The safeguarding and protection of all children, young people and all adults: * The establishing of safe, caring communities which provide a loving environment where victims of abuse can report or disclose abuse and where they can find support and best practice that contributes to the prevention of abuse.

To this end:

• ¢ We will carefully select, support and train all those with any responsibility within the Church, in line with the principles of Safer Recruitment. We will respond without delay to every complaint made, that any adult, child or young person may have been harmed, cooperating with the police and local authority in any investigation.

]

• ° We will seek to offer informed pastoral care and support to anyone who has suffered abuse, developing with them an appropriate ministry that recognises the importance of understanding the needs of those who have been abused, including their feelings of alienation and/ or isolation.

• ° We will seek to protect survivors of abuse from the possibility of further harm and abuse.

• ° We will seek to challenge any abuse of power, especially by anyone in a position of respect and responsibility, where they are trusted by others.

• ° We will seek to offer pastoral care and support, including supervision, and referral to the appropriate authorities, to any member of our Church community known to have offended against a child, young person or adult who is vulnerable.

In all these principles we will follow legislation, guidance and recognised good practice.

Objectives and Activities

The objectives of the charity are:

The Parochial Church Council are required by the Parochial Church Councils (Powers) Measure 1956 to co-operate with the minister in promoting in the parish the whole mission of the church - pastoral, evangelistic, social and ecumenical. In addition, the Parochial Church Council has responsibility for the maintenance of the church buildings, the churchyard and boundary walls, together with associated parish properties.

At St Peter's we have a mission statement, ‘to know Christ better and to make Him better known ', which confirms our mission to proclaim the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England, both through the Word and our deeds to love the Lord our God and to love His children — our neighbours — and love each other in fellowship.

When planning activities for the year, the Parochial Church Council gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

• To love the Lord our God and be open to Him through - ° regular worship open to all,

• the provision of sacred space for personal prayer and contemplation and helping people who have asked for assistance with prayer,

• to review our services in order to enhance the beauty of our worship, and make our occasional offices more accessible to those with no experience of church.

• To love our neighbours and to be open to them through

• pastoral work, including visiting the sick and bereaved,

• ° provision of activities for children and families with a Christian ethos,

• promotion of Christianity through regular services and activities, both as a church and in collaboration with the Parr Team and the Deanery.

• ° promoting the whole mission of the church through provision of activities for senior citizens, particularly with communion services at local care homes.

To love each other through fellowship

• teaching of Christianity through sermons

4

Achievements and Performance

including review of charitable achievements against objectives

Electoral Roll - the number of parishioners on the Electoral Roll reported to the APCM 2019 was 56

Worship

Sunday Worship services during 2020 were suspended frequently due to the Covid pandemic. It has been a difficult year with many changes, in particular how we come together to worship God. This was made possible through the delivery of worship on Zoom, through Whatsapp worship and telephone calls.

No services took place over Easter though thankfully we were able to come together to celebrate Christmas, though not in the usual manner. We were unable to hold the annual Carol Service with Parr Brass Band in attendance and this was a great loss to many.

Summary of events of the year

All the events planned for 2020 were stopped due to the pandemic and sadly this impacted on requests for Baptisms and the ability to hold funerals in church.

Yet during the periods of lockdown the team was able to offer at one of the 3 churches:

Space for private prayer on a Monday and a Thursday.

A commitment to a weekly telephone support network.

Aweekly Zoom quiz and occasional online socials,

A pattern of regular prayer and worship with one another online, telephone, Whatsapp & Facebook platforms

Outside of lockdown time the church was able to offer:

On-line during the autumn 'Deepening our Discipleship’ course. A practical taster of Celtic Christian disciplines (weekly by Zoom)

On-line ‘Devotional Poetry for Advent’. Pondering the themes of Advent by creative writing (weekly by Zoom)

During Christmas weeka socially distanced recital of Carols and Poetry (with invited musical guests, pared down Gladness choir & showcasing some of the work of the weekly sessions) ending with Open Air Carol Singing round the Derbyshire Hill Christmas Tree.

Community Carol singing in Haydock and Blackbrook

Team

The team has now become a team of three churches with a pastoral re organisation that took place when Holy Trinity left the team. With three clergy and the constraints of the lockdown each church has benefited from the guidance and leadership of a member of clergy. It was not possible for the three churches to come together for worship in the church buildings but the ability to use other forms of media has greatly enabled many from each church to come together.

2

Church Buildings

It was with great sadness that not long after we celebrated the long awaited re opening of the church following the completion of the refurbishment the church had to close on

government instruction because of the world wide pandemic. However, though there are a few snags still to be sorted, the lay out of the building enabled the church to open its doors to funerals. This we are thankful for and we can forsee that the future use of the church building will be a benefit to the surrounding community.

Memorial Hall

This building remains in a good state and during the pandemic has been used by the Community Payback team for their lunch and tea breaks. This was agreed after consultation and the completion of a risk assessment by the Probation Service. There is a problem with the outside door which needs to be replaced or repaired.

Graveyard

We have been very fortunate in 2020 to have the assistance of Community Payback who have maintained and tended both graveyards. This group have been a committed team attending to the graveyards on most days of the week. They have not only ensured the upkeep of the grassed areas but also been attending to graves that have needed extra maintenance.

Finance, giving and fundraising — The Gift Aid tax reclaim continues to be used by those who are legally able to do so. The Gift Aid amount collectable has yet to be submitted for 2019.

Our finances for the refurbishment had been placed in an account with CCLA and through good stewardship and fairly level financial market we were able to see these funds cover all the costs of refurbishment.

The financial details for the working account and reserve funds of the church can be found in the review of accounts which form part of this report.

Performance of investments remained low during the year due to low interest rates in the economy. The monies from the sale of the hall that were placed with CCLA have been used to finance the work on the building and as such have been reducing over the last twelve months. There will be a capital sum remaining at completion and this will remain in the CCLA account to fund further work on the building as required.

Financial Review — results for the year are set out on pages 8 to 18

Reserves policy

It is the PCC policy to maintain balances in reserves, ie Parish Share Fund, Buildings and Grounds Fund and General Reserve Fund, to cover emergencies and to be good stewards for any repairs needed to the building in emergency situations.

6

Objectives for 2020 are:

~

Once the pandemic becomes relatively small and lockdown eases

• e To offer public worship that is open and welcoming to all.

• e To offer courses for wedding couples, baptism families and young families

• e To open the church to welcome the bereaved and those visiting the graveyards

• e To introduce and maintain outreach to the vulnerable in the community

• e To continue to grow and develop relationships in the Parr Team with a number of team worship services and social events throughout the year.

• ¢ To develop better communication skills across the team and in the community.

• e To continue to build on and develop the relationships with schools.

• e To focus on expanding the use of the church building by opening the doors regularly to welcome the community

• e To review and develop pastoral ministry

Trustees Responsibilities in Relation to the Financial Statements

Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that year. In preparing those financial statements the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• • make judgements and estimates that are reasonable and prudent; * State whether applicable Accounting Standards and Statements of Recommended Practice have been followed subject to any departures disclosed and explained in the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for prevention and detection of fraud and other irregularities.

This report was approved by the Board of Trustees on 24 wT and signed on its behalf by:thefew? fof

Revd Pauline Rowe (Chairman)

7

=| CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts

Section A

Independent Examiner’s Report

• Report to the trustees/ ty Net ; members of Parochial Church Council of St. Peter, Parr On accounts for the year | 31 December 2020 Charity no | 1168352 ended (if any)

• Set out on pages | 12 - 17 | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2020.

• Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act’). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, ! have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

• Independent | am qualified to undertake the examination by being a qualified member of

• examiner's statement theMembershipInstitute ofNo. Chartered1307113).Accountants in England and Wales (ICAEW— | have completed my examination. | confirm that no material matters have come to my attention in connection with the which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or

• e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

• | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

• Please delete the words in the brackets if they do not apply.

Name: | Michael Nelson

Relevant professional | ICAEW - FCA qualification(s) or body (if any):

----- Start of picture text -----
Address: | 296 Clipsley Lane
----- End of picture text -----

IER

8

.

.

: Haydock

|

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of |None identified. any items that the examiner wishes to disclose.

IER

8

Z| CHARITY COMMISSION | Independent examiner's report on the (sh) FOR ENGLAND AND WALES accounts

SectionA

Independent Examiner’s Report

Report to the trustees/ alin members of Parochial Church Council of St. Peter, Parr — Refurbishment Account On accounts for the year | 31 December 2020 Charity no | 1168352 ended (if any)

• | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2020.

• Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

• | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

• Independent | am qualified to undertake the examination by being a qualified member of

• examiner's statement theMembershipInstitute ofNo. Chartered1307113).Accountants in England and Wales (ICAEW— | have completed my examination. | confirm that no material matters have come to my attention in connection with the which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or

• e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts givea ‘true and fair’ view which is not a matter considered as part of an independent examination.

• | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

• • Please delete the words in the brackets if they do not apply. i

Name: | Michael Nelson Relevant professional | ICAEW - FCA qualification(s) or body (if any):

----- Start of picture text -----
Address: | 296 Clipsley Lane
----- End of picture text -----

IER

2)

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of |None identified. any items that the examiner wishes to disclose.

IER

9

Parochial Church Council of St Peter, Parr Statement of Financial Actvites

for the year ended 31 December 2020

		Unrestriced	Restricted	Endowment	TOTAL	FUNDS
		Funds	Funds	Funds	2020	2019
	Note	£	£	£	£	£
INCOMING RESOURCES
Incomingresorces from
generatedfunds
Voluntaryincome	2	22,490	0	0	22,490	17,802
Activities forgenerating funds	3	7,789	0	0	7,789	6,618
Investmentincome	4	165	4,929	0	5,094	69,425
Otherincoming resouces	5	0	5,849	0	5,849	84,375
TOTALINCOMING RESORCES		30,444	10,778	0	41,222	178,220
RESOURCES EXPENDED
Costs ofgeneratingfunds
Investmentmanagement
costs		0	0	0	0	0
Charitable activities	6	43,098	0	0	43,098	38,084
Governance costs	7	720	420	0	1,140	720
Otherresourcesexpended	10	2,412	0	0	2,412	0
TOTALRESOURCESEXPENDED		46,230	420	0	46,650	38,804
NETINCOMING/(OUTGOING)
RESOURCES BEFORE
TRANSFERS		-15,786	10,358	0	-5,428	139,416
GROSS TRANSFERS
BETWEEN FUNDS		40,549	-40,549	0	0	0
GAINS AND LOSSES ON
INVESTMENTASSETS		0	0	0	0	0
NETMOVEMENT IN FUNDS		24,763	-30,191	0	-5,428	139,416
Total funds brought forward at 1stJanuary
2020		637,024	156,213	0	793,237	653,821
Total funds carried forward at 31st
December2020		661,787	126,022	0	787,809	793,237

10

Parochial Church Council of St Peter, Parr Balance Sheet as at 31 December 2020

----- Start of picture text -----
Notes 2020 2019
£ £
FIXED ASSETS
Tangible fixed assets 10 637,024 566,190
CURRENT ASSETS
Investment Assets 11 56,469 72,020
Cash in hand 99,078 159,789
155,547 231,809
Current liabilities
Other liabilities and accruals 12 4,762 — 4,762
4,762 ____ 4,762_
Net current assets 150,785 227 ,047
NET ASSETS 787,809 793,237,
FUNDS 43
Unrestricted funds 661,787 637,024
Restricted 126,022 156,213
787,809 793,237
----- End of picture text -----

Approved by the Parochial Church Council on LAX weed. 2001 and signed onit's behalf by:-

Revd Clive Doran W Roberts Parr Team Parish Rector PCC Treasurer

The notes on Pages 12 - 17 form part of these accounts

11

Parochial Church Council of St Peter, Parr Notes to the Accounts for the year ended 31 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 Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2001 together with applicable accounting standards and with the Statement of Recommended Practice in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Funds

General funds represent the funds of the Parochial Church Council (“charity”) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity. Funds designated for 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.

Endowment funds are funds subject to the restriction that the capital may not be spent, but must be invested — the income from which is to be spent in accordance with the donors’ restrictions.

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income. The accounts include all transactions, assets and liabilities for which the charity is held responsible in law. They do not include the accounts of groups that owe their main affiliation to another body.

Turnover

Turnover comprises the amounts receivable in respect of grants, donations, subscription and the sale of goods to customers, net of Value Added Tax and trade discounts.

Incoming Resources

Donations, legacies and other voluntary income

Voluntary income received by ways 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 income is recognised. Funds raised by the seasonal fairs, fundraising events and similar events are accounted for gross. Sale of books and magazines from the church bookstall are accounted for gross.

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

Grants receivable

Grants are credited to the Statement of Financial Activities in the year in which they are receivable.

Other 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. Tax recoverable on such income is recognised in the same accounting period.

42

Parochial Church Council of St Peter, Parr Notes to the Accounts for the year ended 31 December 2020

1 Accounting policies (cont.)

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° December.

Resources Expended

Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the charity.

Costs of generating voluntary income

All expenses relating to fundraising, publicity, public relations and investment management charges are charged to this heading.

Charitable activities

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

The Diocesan Parish Share is accounted for when payable. Any Parish Share unpaid at 31*t December is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet.

Governance costs

These costs relate to the governance of the charity itself, as opposed to the management of the charitable activities or fundraising and publicity, and are primarily associated with constitutional, statutory and legal requirements.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Tangible fixed assets and depreciation

Consecrated property and movable church furnishings Consecrated and beneficed property of any kind is excluded from the accounts by section 10(2)(a) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as a inalienable property unless consecrated. They are listed in the church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2000 there is insufficient cost information available and, therefore, such assets are not valued in the accounts. Items acquired since 1* January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 20 years) on a straight line basis. All expenditure incurred during the year on consecrated or benefice buildings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

13

Parochial Church Council of St Peter, Parr Notes to the Accounts : for the year ended 31 December 2020

1 Accounting policies (cont.) Other fixtures, fittings and office equipment All expenditure incurred during the year on individual items of equipment, fixtures and fittings with an original cost under £500, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity's activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

----- Start of picture text -----
||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Freehold|leasehold|land|and|building|-|2%|on|cost|(or valuation)| |Long|leasehold land|and|buildings|-|Amortised|over|a maximum|of 50 years| |Short leasehold|land|and|buildings|-|-|Amortised|over the|period|of the|lease| |Fixture|&|fittings|-|15%|reducing|balance| |ICT|equipment,|including|computers|-|33%|on|cost| |Investments| |Investments|are valued|at market value|at 31S' December. The statement|of financial|activities|includes|the|net gains|or| |losses|arising|on|revaluation|and|disposals|throughout the|year.| |Current Assets| |Amounts|owing|to the charity|at|31°' December|in|respect of fees,|rents|or other income|are shown|as debtors|less|provision| |for amounts|that may|prove|uncollectible.| |Short-term|deposits|include|cash|held|on|deposit|either with|the CBF Church|of England|Funds|or|at the|bank.|

----- End of picture text -----

Contingent Liabilities and Provisions

In accordance with the SORP (FRS 102), a contingent liability is disclosed for those grants, which do not represent liabilities, where the possible obligation, which arises from past events, will only be confirmed by the occurrence of one or more uncertain future events not wholly within the trustees’ control. Provisions are recognised for those grants where there is uncertainty as to the timing or amount, and any uncertainty regarding the amount is more than one of determining a basis for reasonable estimation for the liability arising from constructive obligation.

Charitable status and taxation As registered charity, the charity benefits from rates relief and is generally exempt from income tax and corporation tax. The charity is not registered for value added tax.

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment|TOTAL|FUNDS| |2|Voluntary Income|Funds|Funds|Funds|2020|2019| |Planned|Giving|9,780|0|0|9,780|7,386| |Gift Aid donations|9,552|0|}|9,552|6,090| |Collections|(open|plate)|at|all|services|1,866|0|0|1,866|2,722| |Memorial|Fund|donations|322|0|0|322|488| |Gift Days|970|0|0|970|1,116| |Legacies|0|0|0|0|)| |22,490|0|0|22,490|17,802| |Unrestricted|Restricted|Endowment|TOTAL|FUNDS| |Funds|Funds|Funds|2020|2019| |3|Activities|for Generating|funds| |Donations|1,033|0|0|4,033|1,253| |Rent receivable from|hall & field|110|0|0|4110|2,615| |Churchyard|2,962|0|0|2,962|1,571| |Wedding & funeral|fees|3,684|0|0|3,684|1,179| |7,789|0|0|7,789|6,618|

----- End of picture text -----

14

Parochial Church Council of St Peter, Parr Notes to the Accounts

for the year ended 31 December 2020

		Unrestricted	Restricted	Endowment	TOTALFUNDS	FUNDS
4	InvestmentIncome Dividends and interest (including any reclaimed	Funds	Funds	Funds	2020	2019
	tax)	165	4,929	0	5,094	69,425
		165	4,929	0	5,094	69,425
5	Building Fund Donations VAT reclaimed Sale ofland	0 0 0	1,947 3,902 0	0 0 0	1,947 3,902 0	260 78,115 6,000
		0	5,849	0	5,849	84,375
6	Charitable activities
	Willowbrook Hospice Leprosy Mission Food Bank CMS MacMillian CancerSupport	0 153 110 0 0	0 0 0 0 0	0 0 0 0 0	0 153 110 0 0	190 125 0 30 180
		263	0	0	263	525
	Ministry:
	Diocesan parish share Clergyexpenses Church Costs:	26,267 3,000	0 0	0 0	26,267 3,000	24,199 3,002
	Water rates Insurance Heatand light Repairs and maintenance Insurance Repairs and maintenance Costs ofservices Legal and professional fees Licences and subscriptions Printing, postageandstationary Telephone and internet Sundries	302 5,024 §,319 325 0 680 170 145 604 464 466 69	0 0 0 0 0 0 0 0 0 0 0 0	0 0 0 0 0 0 0 0 0 0 0 0	302 5,024 5,319 325 0 680 170 145 604 464 466 69	220 4,694 2,188 578 0 602 781 666 0 629 0 0
	CHARITABLEACTIVITIESTOTAL	43,098	0	0	43,098	38,084
		Unrestricted	Restricted	Endowment	TOTAL FUNDS
7	Governance costs	Funds	Funds	Funds	2020	2019
	Independentexamination	720	420	0	1,140	720
		720	420	0}	1,140	720
8	Netincoming resources
	Net incoming resources is stated aftercharging :
	Accountancy/Independentexamination				1,140	720

9 Staff costs During the year the charity did not employ any member of staff. In the previous year no employees earned more than £60,000 p.a. No part-time employees have been used since 5th April 2015. The trustees received £Nil remuneration (2019:£Nil) during the year. Trustees were reimbursed travelling expenses and subsistence expenses of E£Nil (2019: Enil) for the year. There were no other disclosable transactions in respect of the trustees, persons closely connected with them or other related parties.

15

Parochial Church Council of St Peter, Parr Notes to the Accounts for the year ended 31 December 2020

10 Tangible Fixed Assets

		Freehold	Freehold		Fixtures	Fixtures		Total
		land	&		fittings &
		Buildings £			equipment £			£
	COST
	At 1 January2020 Additions At 31 December2020	551,217 72,134 623,351			48,151 1,112 19,263			569,368 __73,246_ 642,614
	DEPRECIATION
	At 1 January2020 Additions	- ee			3,178 2,412_	_		3,178 2,412_
	At 31 December2020		-		5,590			5,590
	NET BOOKVALUE
	At31 December2020	__623,351			___13,673__	__		__637,024_
	At31 December 2019	§51,217			14,973			566,190
11	Investments
							2020	2019
	Marketvalue at 1 January2020 Additions at cost						72,020 30,000	434,174 0
	Proceeds from disposals Netgains/(losses) on disposals and annual revaluations Marketvalue at 31 December2020						-48,500 2,949 56,469	-425,000 62,846 72,020
	Historical Cost						48,664	66,351
12	Liabilities:Amounts fallingdue within	oneyear					2020	2019
	Accruals and deferred income						4,762	4,762
13	Analysis ofNetAssets byFund
				Unrestricted	Restricted		Endowment
				Funds	Funds		Funds	Total
				£	£		£	£
	Fixed assets			637,024		0	0	637,024
	Current Assets			29,525	126,022		0	155,547
	Current Liabilities			-4,762		0	0	-4,762
	Liabilities aftermore than oneyear			0)		0)	0	0
	FundBalance			661,787	126,022		0	787,809

16

Parochial Church Council of St Peter, Parr Notes to the Accounts

for the year ended 31 December 2020

14 Movement on funds

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |As|at|Incoming|As|at| |01i-Jan|Resources|Outgoing|31-Dec| |2020|(inc.|gains)|Resources|Transfers|2020| |£|£|£|£|£| |Unrestricted|Funds| |General|fund|637,024|30,444|46,230|40,549|661,787| |Total|unrestricted|funds|637,024|30,444|46,230|40,549|661,787| |Restricted|Funds| |Building|fund|6,670|30|0|0|6,700| |Flowers|fund|15|0|0|0|15| |Bookstall|fund|339|0|0|0|339| |Catering|Fund|17|0|0|0|17| |Womens|Fellowc|13|0|0|0|13| |Parish|Share|fund|5,034|9|0|-5,043|0| |Refurbishment Fund|144,125|10,739|420|-35,506|118,938| |Total|restricted funds|156,213|10,778|420|-40,549|126,022| |Total funds|793,237|41,222|46,650|0|787,809|

----- End of picture text -----

15 Fund Details

Details of the various funds held by the charity are as follows:

Name of fund Description, nature and purposes of the fund Unrestricted funds General fund Any monies not included in any other fund. Restricted funds Building fund This fund was set up many years ago to collect monies for the upkeep of the building. Flowers fund This fund was set up several years ago to collect monies for the purchase of flowers to decorate the church for services. Refurbishment fund This fund was generated from the sale of land and buildings on Delta Road to be used to cover the church refurbishment, creating additional space for worship and community initiatives.

16 Taxation As a charity, the Parochial Church Council of St. Peter, Parr is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 of the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity

17 Contingent liabilities The charity had no contingent liabilities at 31st December 2020 (2019: None).

18 Capital commitments The charity had no capital commitments at 31°' December 2020 (2019:None) either contracted for or authorised by the trustees but not contracted for.

17

Parochial Church Council of St Peter, Parr Parr St. Peter Refurbishment Account - 87363848 Income and Expenditure Account

for the year ended 31 December 2020

Balance Brought Forward at 1 January 2020

£24,360.83

		Per Month	TOTAL FUNDS
		2020	2020
	Income:	£	£
January		£77.00
February		£52,550.00
March		£7,932.41
April		£0.00
May		£65.00
June		£40.00
July		£400.50
August		£92.00
September		£101.00
October		£330.00
November		£441.00
December		£905.00
OtherIncome		£0.00
Total income			£62,933.97
	Expenses
January		£11,408.23
February		£59,265.86
March		£3,500.01
April		£3,211.98
May		£64.56
June		£174.89
July		£683.07
August		£500.65
September		£92.63
October		£975.66
November		£585.51
December		£1,054.71
OtherExpenses
Total Expenses			£81,517.76
ClosingBalanceat 31	at 31December2020		£5,776.98

Closing Balance at 31 December 2020

18