Parochial Church Council of the Ecclesiastical Parish of St Alban and St Patrick Highgate, Birmingham B12 0YH
Registered Charity Number 1169941
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ANNUAL REPORT & STATEMENT OF FINANCIAL ACTIVITIES
For the Year Ended 31[st] December 2023
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Annual Report for 2023 of the Parochial Church Council of the Ecclesiastical Parish of St. Alban & St. Patrick, Registered Charity Number 1169941
Introduction – Responsibilities of the PCC
The Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent (vicar) in promoting the whole mission of the Church of England, pastoral, evangelistic, social and ecumenical in the ecclesiastical parish of St. Alban and St. Patrick. Highgate, Birmingham. The parish boundary runs clockwise from the junction of Alcester Street and High Street Deritend along High Street Bordesley, Camp Hill, Old Camp Hill, Stratford Place, Highgate Middleway, Belgrave Middleway, Sherlock Street, Macdonald Street, Rea Street South, Moseley Street and Alcester Street back to High Street Deritend.
The PCC is also responsible for proper maintenance of the Parish Church of St. Alban the Martyr, a Grade II* listed building (ID 1290539) situated on the corner of Conybere Street and Stanhope Street, and of the adjoining St. Patrick’s Room church hall.
The PCC is governed by the Parochial Church Councils (Powers) Measure 1956 as amended, the Church Representation Rules in Schedule 3 to the Synodical Government Measure 1969 as amended and the Charity Commission’s guidance on public benefit for charities for the advancement of religion.
Membership of the PCC
Membership of the PCC may be ex officio, through election by the Annual Parochial Church Meeting (APCM) or through co-option by the PCC.
The incumbent or priest-in-charge is a member and chairman ex officio. Other clergy, lay workers or readers licensed to the parish would also be members ex officio; but there were none in 2023.
Two churchwardens, who are elected annually at the Vestry Meeting that precedes the APCM, but do not take office until formally admitted by the Archdeacon), are ex officio members of the PCC.
Deanery Synod members, elected every third year at the APCM to serve for three years, are ex officio members of the PCC. Any lay members of Diocesan or General Synod on the Electoral Roll of the parish would also be ex officio PCC members of the PCC. By a resolution of the 2013 APCM, up to three PCC members are elected each year to serve for three years. This is the default number under the Church Representation Rules for an electoral roll between 51 and 100. The roll was 42 at the 2023 APCM, for which the default number elected annually is two.
As well as these elected lay members, a PCC with six or nine elected members is entitled to co-opt up to two members to serve until the next APCM.
The Vestry and APCM for 2023 were held on Sunday 23[rd] April in the church hall, St Patrick’s Room at 12:00 noon.
Members serving on the PCC at any time from 1[st] January 2023 until the date of this report:
Members serving ex officio: Incumbent: Fr Dr Gerald Sykes
Churchwardens: Christopher Smith (re-elected at APCM 2023) Amanda Cadman (re-elected at APCM 2023)
Deanery Synod members Elected at 2020 APCM to serve until 2023 APCM and at the 2023 APCM to serve until 2026 APCM: Amanda Cadman Andrew Harvey
Directly elected members:
Elected at 2020 APCM to serve to 2023 APCM:
Edward Fellows
(Peter Marsh, elected in 2020, died 4[th] January 2022 and there was no third candidate for office.)
Elected at 2021 APCM to serve to 2024 APCM: Maureen Fellows
Dianne Wainwright (resigned 22[nd] March 2023) (There was no third candidate for office.)
Elected at 2022 APCM to serve to 2025 APCM: Bryce Somerville Rachel Smith Fay Wilson
Elected at 2023 APCM to serve to 2026 APCM: Edward Fellows,
Andrew Harvey Aled Liddington
Co-opted member:
Aled Liddington from 30[th] June 2022 to APCM 2023
Officers 1[st] January 2023 to the date of this report:
Chair: Fr Dr Gerald Sykes
Deputy Chair: Edward Fellows
PCC Secretary: Andrew Harvey Minuting Secretary: Fay Wilson (from 9[th] November 2023)
Electoral Roll Officer: Rachel Smith
Treasurer: Christopher Smith
Parish Safeguarding Officer: Fay Wilson until 14[th] June 2023 Amanda Cadman from 14[th] June 2023.
Children's Advocate: Amanda Cadman
Vulnerable Adults' Advocate: Dianne Wainwright DBS Administrator/Identity Verifier: Rachel Smith Music Secretary: Bryce Somerville
Sidesmen : Christopher Smith, Fay Wilson, Amanda Cadman, Andrew Harvey and Bryce Somerville
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PCC Meetings
The PCC held six meetings in 2023, numbered 501 to 506. These were held in the church hall, some with provision for online participation, apart from the 505[th] meeting which was opened in the hall after Mass on 8[th] October, adjourned because the Chairman was unable to attend for unforeseen reasons, and completed at Badger House, 121 Glover St, Birmingham B9 4EY, on 11[th] October. There was an average attendance of 84%. In 2024 the PCC held one meeting to the date of this report.
PCC Committees:
Standing Committee
The PCC is required to have a standing committee of at least five members. The members in 2023 and until the date of this report were: Fr Gerry Sykes, Amanda Cadman, Christopher Smith, Andrew Harvey, and Edward Fellows. This committee can transact PCC business between full meetings, subject to directions from the PCC. However, during 2023 controversy arose over the extent to which the Standing Committee was permitted to authorise expenditure for building work to which the PCC had agreed in general terms without bringing the final costings, specifications and funding plans to the full PCC. In future all PCC members will be asked to explicitly authorise all major items of expenditure.
Restoration and Maintenance Task Group
This Group had a remit to supervise the work of restoration and maintenance of the church building, apply for grants for restoration of the church, plan for regular maintenance and apply for diocesan faculties for the work. This related particularly to the renewal of the church roof, completed in 2020. Since 2021 its functions have reverted to the churchwardens and the standing committee.
Children and Young People Committee
This group addressed issues to do with the Family Multimedia Mass and appropriate participation of the children in the liturgy. Chaired by Fay Wilson, participants included the Vicar, and local parent Negash Mebrahtu. Since 2021 its functions have reverted to ad hoc consultations by the Vicar.
Music Development Committee
Prior to the date of this report, Aled Liddington announced his resignation as Director of Music from Easter 2024, due to his moving away from the West Midlands. A committee consisting of the Vicar, Music Secretary, the Churchwardens and Aled Liddington considered the job description and funding for a replacement Director of Music, shortlisted two candidates, conducted interviews and advised the Vicar on the appointment of Angela Sones B. Mus., who is due to take up the post in May 2024.
Other Parochial Bodies:
Although not committees formally appointed by the PCC, the following include members of the PCC and deliver reports to the PCC when appropriate.
Church Printing Unit
Operated by Edward and Maureen Fellows, the Printing Unit (also known as the Litho Unit, from its former use of offset lithography) prints our parish magazine and other items for the PCC. In 2023 it also printed magazines for two other churches and a quarterly magazine for an amateur radio society. In 2021, the Unit purchased a new machine to print, fold and staple magazines at a cost of £9,310, to replace an obsolete machine bought in 2015. The cost is being spread over four years by linear depreciation. Despite the £2,327 annual cost of depreciating the new machine, the Unit contributed £2,000 to the General Fund from the profits of external work.
Friends of St. Alban's and St. Patrick's
Formed both to keep in touch with old friends and to raise funds to support the activities and fabric of the church, the Friends had 40 members with various connections to the parish at the end of 2023; 9 were members of the congregation on the electoral roll.
The Friends held no meetings in 2023. The Friends’ Committee, chaired by Amanda Cadman, is seeking new volunteers and hopes to place a new emphasis on events enabling wider participation from the congregation and beyond.
PCC Social Responsibilities:
Safeguarding Children and Vulnerable Adults
The PCC is committed to promoting a safer church for everyone. In 2015 the PCC adopted an updated policy for the protection of vulnerable adults, in Protecting All God's Children: The Child Protection Policy of the Church of England and in January 2019 the PCC adopted the Church of England House of Bishops’ Promoting a Safer Church safeguarding policy statement, the Church of England – Birmingham’s procedures for their implementation and The Church of England – Birmingham Policy Statement on Domestic Abuse. In June 2023 the PCC adopted an updated Promoting a Safer Church Parish Policy Statement, a Policy Statement on the Recruitment of Ex-Offenders, as well as a Parish Safeguarding Complaints Procedure, which covers complaints over the application of safeguarding procedures, rather than safeguarding issues.
General Data Protection Regulation (GDPR)
Under the UK Data Protection Act 2018, the PCC is a Data Controller, holding and processing personal information about individuals including church members, donors, members of the Friends of St Alban’s & St Patrick’s, users of the premises, visitors and customers of the Printing Unit.
A Data Protection Notice explaining the kinds of data held, how and why they are processed and for how long some data must be kept is available on the parish website or on application. A consent register of those who have given explicit permission to the PCC to contact them in particular ways for various purposes has been compiled.
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The PCC does not disclose personal data to third parties except when required to do so by law.
The churchwardens act as Data Protection Officers in the absence of a specific appointment.
Both the Diocese of Birmingham and the Vicar are separate Data Controllers from the PCC and responsible for any personal data that they hold.
Accessibility
Because the church is built on land rising from west to east, there are flights of steps at both the west entrance from Stanhope Street and the south entrance from Conybere Street. Step-free access is available through the ‘cloister’ entrance to the north transept, reached by a path from Stanhope Street north of the church. There is an adapted toilet suitable for wheelchair users. The church has an inductive loop for users of hearing aids.
Insurance
The PCC has a ParishCare policy with Trinitas Church Insurance Services, underwritten by Aviva, which provides public liability insurance of £10m and buildings cover of £30m. In 2023 £8,620 was received for damage to the kitchen and hall by water ingress following hitherto exceptional rainfall.
Risk Management
Charities required to have a full audit of their accounts are also required to include a Risk Management Statement in their annual report confirming that “the charity trustees have given consideration the major risks to which the charity is exposed and satisfy themselves that systems or procedures are established in order to manage those risks”. The PCC did not fall into this category for 2023 and has yet to adopt a formal risk management strategy with a regular review of risks.
Parish Statistics
Estimates from the 2011 census show a parish population of 4,924 of whom 32% said they were Christian, 38% Muslim and 5% declared other religions. 70% were of Minority Ethnic Background; 40% were born outside the UK; 28% had a main language other than English. (At the date of this report figures at parish level from the 2021 census are still not available; with additional housing, it is expected to show a substantial rise in population.) The parish is within the most deprived percentile of parishes in England (115[th] out of 12,239).
At the 2023 APCM the electoral roll was 42, 11 of whom lived in the parish. There had been 6 additions and 3 deaths since the 2022 APCM, when it had 39 members, 8 living in the parish. At the date of this report it is 40, following 1 death, 1 addition and the removal of 2 people who have moved.
The Worshipping Community – those attending at least monthly or who would have done so if not prevented by illness – was assessed as 45 in December 2023, with 2 under 10, 2 age 11–17, 24 age 18–69 and 17 age 70 or over. Totals for previous years were:2022, 46; 2021, 42; 2020, 51; 2019, 58; 2018, 71; 2017, 74; 2016, 69; 2015, 68; 2014, 64; 2013, 57; 2012, 49.
Church Services
The pattern of regular weekly services is now:
-
Sunday 10:00 a.m. sung Mass with choir.
-
Saturday 5:00 p.m. during term times, a simple Mass for families and children in the church hall using video, sound, and light as a vigil Mass for Sunday.
From September 2023 a service of Choral Evensong and Benediction has been introduced at 6:00 p.m. on the fourth Sunday of the Month. Following gradual relaxation in precautions against the spread of Covid-19 in 2022, sharing the chalice at communion was reintroduced in January 2023. In 2023 one funeral was held in the church and two at a crematorium. No baptisms, confirmations, weddings, blessings after a civil ceremony or services of thanksgiving after the birth of a child were held. In 2024 to the date of this report there has been one funeral and one baptism in the church.
An Anglo-Catholic Missioner
The parish has joined with the parishes of St George's, Edgbaston; St John's, Perry Barr; St Matthew's, Perry Beeches; and St Mark's, Kingstanding, in a five-year project to grow new disciples in each parish and pilot new ways that could be transferrable to other Anglo-Catholic settings. The project will be facilitated by a full-time Missioner funded centrally by a grant from the Church Commissioners. At the date of this report Mother Charlotte Gibson has been appointed as Missioner and will be licensed on 11[th] April 2024.
Church Building and Contents
Quinquennial Inspection
A quinquennial inspection was carried out in November 2019. Some of the defects identified in the quinquennial inspection were addressed by adding to the work carried out in 2020 and 2021 to renew the church roof and provide improved accessibility. A new inspection is due during 2024.
The Building No Longer Formally at Risk
In 2016 the church was put on Historic England’s Heritage at Risk Register, with the note: “The terracotta tiled roof has passed the point of repair and needs to be replaced urgently. The C20 extensions are also in poor condition and in need of repair. Rainwater goods need attention and there is work to be done to the perimeter of the apse because the external ground level is higher than the internal level.” The main issues have been addressed and the church was removed from Heritage at Risk Register in 2021.
The Church Roof Renewed
In 2016, the roofs of St Patrick's Chapel, the South Transept, the Ambulatory and the Organ Loft were renewed aided by a Heritage Lottery Fund Listed Places of Worship: Roof Repair Fund grant and VAT reclaim under the Listed Places of Worship Grant Scheme. During 2020, the roofs of the Nave, Chancel, North Transept and the North and South Aisles were renewed, and their rainwater goods
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refurbished or renewed as needed. At the same time the windows were repaired, and other highlevel repairs were carried out while access from the scaffolding was available with the aid of a project delivery phase grant of £222,000 from the National Lottery Heritage Fund.
With the title Revealing St Alban’s Hidden Heritage, the National Lottery Heritage Fund project also included improving step-free access to the church, developing a range of new interpretive materials about the church and its history and providing more frequent open days. The National Lottery Heritage Fund grant covered 43% of the cost of this work, again assisted by VAT reclaim under the Listed Places of Worship Grant Scheme, with the balance funded by the PCC’s restricted church restoration fund and designated funds, mainly from past unrestricted bequests set aside for this purpose.
Ground Level Lowered
The ground level at the east end of the church was lowered in 2016/17 and a French Drain created around the apse and St Patrick’s Chapel, funded by part of the bequest of John Taylor (and VAT reclaim under the Listed Places of Worship Grant Scheme).
Floodlights Remain Defective
Floodlights were installed in 2001, part-funded by a grant from the Millennium Floodlighting Trust. In 2017 contractors damaged a buried floodlight. Compensation was received for this damage, but investigation revealed much of the underground cabling and many of the lamps need replacing. These were disconnected and in 2023 only some floodlights at the west end were functional. The system needs complete renewal using low-energy LED lamps; but the PCC currently has more urgent issues to address with the funds available.
Church Heating and Lighting
At the start of 2023 the church was heated by eleven gas heaters around the walls: 8 balancedflue convection heaters (of which 3 were renewed like-for-like during 2022) and 3 fan-assisted heaters. A fourth fan-assisted heater had failed several years ago and cannot not be repaired or replaced like-for-like. Due to the size of the building and the large area of single-glazed windows, these heaters are unable to achieve a comfortable temperature for the congregation in cold weather. Servicing in December 2023 revealed a convector heater had failed irreparably and one of the fanassisted heaters was about to fail. The vestries and hall are heated by a separate gas-fired heating/hot water system, with another system for the choir vestry, allowing it to be heated independently.
The Church of England has committed to reaching net zero carbon emissions by 2030 and in August 2021 the PCC moved from British Gas Business as gas and electricity supplier to a three-year “Green Gas” tariff from Crown Gas & Power and a threeyear “100% renewable” electricity tariff from SSE/SWALEC (now SSE Energy Solutions). The PCC has replaced the most accessible incandescent filament lamps with low-energy LED lamps, but
most of the church lighting system is inaccessible without specialist equipment.
The Church of England Energy Footprint Tool has changed several times. The current version does not report emissions/person hour of occupation, so no allowance is made for increases in use of the building. The gross and net figures for CO2 emissions are 12.6 and 1.6 metric tonnes for 2022, increased to 13.6 and 1.8 tonnes for 2023.
Church Floor
Over the last few years areas of heave/settlement in the church floor have become a problem, resulting in potential trip hazards. The PCC has added investigation and remedial work to the list of essential future work for which funding is needed.
Removal of Asbestos beneath the North Transept
In 2021, a small area of flooring collapsed in the north transept, revealing asbestos insulation board covering a chamber connected to old heating ducts. In 2022 specialist contractors dismantled the floor above the chamber, removed the asbestos and decontaminated the chamber and the recovered wooden floor blocks. In 2023 plans to reinstate the floor were prepared. However, at the date of this report, this work is on hold due to the more urgent need to complete work to the choir vestry floor and alter the kitchen roof with available funds.
Pigeons in the Roof. At the end of September 2022, a high-level door into the roof space, invisible from the ground, was found open with pigeons in the roof space. Specialists in humane bird control installed a one-way gate allowing birds to leave but not enter. The gate was removed in January 2023 and a new hasp and padlock fitted to the door.
Church Hall and Vestries
During 2023 the toilets were renovated and redecorated at a cost of £6,428, funded by donors. High-level power points were installed in the hall for the projector, theatre lights and WiFi repeater. The leaking overflow of a header tank in the hardto-access roof space above the sacristy was fixed.
In 2022 asbestos-containing vinyl tiles and the flue of a former gas heater, believed to contain asbestos, were removed from the choir vestry, revealing the poor condition of the floor beneath. Plans have been prepared and a faculty and tenders obtained for renewal of the vestry floor and lighting. Work is due to start in May 2024, at a cost of £37,272 + VAT.
On 8[th] /9[th] July 2023 (hitherto) extreme rainfall dislodged moss on the hall roof, washing it onto the flat roof of the kitchen and adjacent lobby. This roof has a parapet at its outer edge and slopes inwards towards the south gable of the hall, where there are two internal drains. The moss blocked the drains, resulting in pooling and water entry, bringing down part of the kitchen ceiling and soaking half of the carpet-tiled floor of the hall. Insurance provided £8,620 towards reinstatement of the ceiling and replacement of the carpet. To prevent repetition of this problem the roof must be altered to slope away from the hall and discharge through chutes in the
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parapet and external down pipes. Plans and quotes were obtained for this work, including improved roof insulation, renewing the ceiling and updating the kitchen lighting and ventilation. A faculty for this work was received in March 2024. The work is estimated to cost £31,274 + VAT. At the date of this report a start date had not yet been confirmed.
Parking in Highgate
In 2019 Birmingham City Council proposed a controlled parking scheme for Highgate, in which parking on the frontages of the church would be reserved for residents, with limited pay-anddisplay parking on the opposite side of Stanhope Street. Following representations from the church, Councillor Brigid Jones, then Deputy Leader of the City Council, wrote to one of the churchwardens that the scheme would not operate on Sundays and Bank Holidays and that suggestions for paid parking on the frontages of the church, a waiting area for hearses outside the main doors and bluebadge holder bays would be incorporated in a revised plan. Covid-19 intervened, and the revised plan was not circulated. In 2024 the PCC received notice that it was now planned for the scheme to operate every day. New plans again showed that the frontages of the church and adjacent vicarage would be for residents’ parking, with “no waiting at any time” in front of the main entrance and limited paid parking on the other side of Stanhope Street. At the date of this report the Vicar, churchwardens, PCC and other members of the congregation, as well as members of other religious groups affected by the scheme, are making representations to councillors and council officers requesting changes.
Use of the Church Hall – St Patrick's Room
During 2023 the hall was used for six PCC meetings; for the 5:00 p.m. Saturday afternoon Family Mass; and for refreshments after Festival Masses for St Patrick and St Alban. It was hired for three days a week by Highgate Community Support Ltd, (in 2024 reduced to one day a week) for the meetings of a Women’s Group and for other purposes; by Birmingham Anglo-French Society for 16 evening meetings; and, from November, on Saturdays by Friction Arts to deliver their young peoples’ Art Club while their premises in Digbeth are renovated.
Church Open Days and Heritage Visitors
A programme of regular open days begun in 2020 was suspended due to Covid-19. In 2022 we opened the church again for the national Heritage Open Days and Birmingham Heritage Week with 90 visitors over ten days. In 2023 we opened the church for one day in association with a local street event with 11 visitors and for nine days during the Heritage Open Days and Birmingham Heritage Week with 63 visitors. We also hosted visits by the Friends of Birmingham Museum and Art Gallery and the University of the Third Age with 39 and 25 visitors, and 4 “heritage” visitors attended while the church was open after services. We were unable to restart a programme of regular open days, for lack of suitable volunteer stewards.
Concerts, Recitals and Music Visits
In 2019, before Covid-19, the church hosted 11 free concerts, 7 by members of the Royal Birmingham Conservatoire, with a total attendance of 244, a ticketed performance of Messiah given by the Birmingham Festival Chorus with an audience of 215 and 97 performers, and the annual Service of Nine Lessons and Carols of the Birmingham Bach Choir with a congregation of 190. After disruption of such activities by Covid-19, in 2022 we hosted 2 free concerts (combined attendance 37), a ticketed organ recital (attendance 43), and the Birmingham Bach Choir’s Service of Nine Lessons and Carols, attended by 143. In 2023 the church hosted 3 free concerts (combined attendance 53) and a visit by 35 members of the Organ Club during their tour.
Food Bank
Operated by Amanda Cadman, assisted by Akole Sykes and young people especially Christina, Samuel and Simon Mebrahtu, the United Highgate Food Bank stores in the South Porch food donated or purchased from grants and donations. It provides weekly food parcels to those in need in the parish.
Music, Choir and Organ
Prior to the date of this report Aled Liddington gave notice that he would resign as Director of Music from the end of March 2024, due to a move away from the West Midlands. Angela Sones has been appointed as his successor, but because of prior commitments will not take up the post until May. The PCC is grateful to John Jenkin for filling part of the gap until then. At the end of 2023 the regular Sunday morning choir had eight members, with visitors assisting for Choral Evensong and other special services. Thanks are due to Bryce Somerville for organising additional singers and organists. At the date of this report, the organ’s choir slider machine needs refurbishment; money is available from the Organ Fund and donations.
Servers
During 2023 Harry Daniels, Simon Wainwright and Kevin Blakey kept up the standard of serving at Sunday Mass, assisted when available by Samuel and Simon Mebrahtu and Andrew Harvey.
Eco Church Bronze Award
In November 2023 the church gained the Bronze Eco Church award. Our Environmental Lead is Rachel Smith. We hope to work towards a Silver Award. As part of our commitment, we will continue to leave the grass unmown from spring until late June to encourage wildflowers and pollinating insects.
Financial Review
The PCC considers it proper to make grants from general income to charities and other external bodies in furtherance of the mission of the Church if funds are available to do so.
Deposits and Investments
The PCC considers it proper to accumulate and retain reserves to provide for future repairs and maintenance of the church and ancillary buildings. It deposits short-term reserves in the Central Board
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of Finance (CBF) Church of England Deposit Fund and invests long-term reserves in CBF investment funds. The investments are revalued yearly on the 31[st] of December, usually at the “net asset” or “midmarket” value, which lies between the “bid market value” at which shares may be sold and the “offer price” at which they may be bought. From 2019 the CBF Property Fund shares of Joyce Madeley’s bequest have been valued instead at the lower “bid market value” because the PCC may need to sell them to pay for building restoration work.
Major Income and Expenditure for Building Work
Major expenditure on renewing the church roof, associated repairs and improvements to the stepfree entrance completed in 2021 depleted the PCC’s unrestricted reserves in matching funding for the National Lottery Heritage Fund grant that allowed the work to take place. In late 2021 the PCC received an unrestricted legacy of £50,000 from the late Mary Goodman (died 1[st] February 2001), which will used for further work to the building.
In 2022, £7,762 (including VAT) was spent removing asbestos from beneath the floor of the north transept and the old boiler room and removing asbestos-containing flooring from the choir vestry and £816 on repairs to high-level tiles following the failure of a single tile on the south transept roof, which was renewed in 2016 causing damage to the south chapel roof. The VAT component of each was recovered through grants from the Listed Places of Worship Grant Scheme.
In 2023, £5,264 was spent on fees for plans for the reinstatement of the floor in the north transept, the renewal of the floor and associated work in the choir vestry and alteration of the kitchen roof to prevent future flooding. Refurbishment of the toilets cost £6,140 and was covered by donations.
In 2024 major expenditure on the building is again expected: £37,272 + VAT on the renewal of the floor in the choir vestry and associated work and £31,274 + VAT for alteration of the kitchen roof. VAT will be recovered through the Grants for Listed Places of Worship Scheme and the work funded mainly from Mary Goodman’s bequest, together with contributions from our Restoration, Building and Friends’ Funds and grants of £3,100 from the Aspinall Trust and £4,633 from the St Patrick’s Fund for alterations to the kitchen roof.
Financial Statements
The financial statements and notes on pages 7 to 18 follow Financial Reporting Standard 102 and give details of the movement and balances of PCC funds. In 2023 the PCC’s gross income did not exceed £250,000, requiring examination of the accounts for the year by a qualified accountant, and the PCC’s gross assets did not exceed £3,260,000 (the inalienable buildings and land are not capitalised), which would have required a full audit.
In 2023 the PCC received donations and grants of £31,668 for unrestricted purposes and £35,669 for restricted. It met its financial obligations, including paying £27,359 to the Diocesan Common Fund.
6.5% of the expenditure of the PCC was classed as expenditure for fundraising. This was mainly the costs of the printing unit for external work (costs £4,896; income £7,760; a profit of 37% on turnover; net transfer of profit to the General Fund £1,788).
The General Fund had an annual surplus of £1,209, following a deficit of £2,063 in 2022, surpluses of £542 for 2021 and £1,672 for 2020. and deficits of £5,395 for 2019 and £6,351 for 2018) resulting in a year-end balance of just £2,349. This represents a reserve of only 22 days average expenditure; a balance of about £6,500 would be required for a reserve of two months’ expenditure. General Fund income for 2023 was £128 less than for 2022, while expenditure was £3,406 less than for 2022, due largely to increased restricted grants from the Aspinall Trust covering expenditure that would otherwise have come from the General Fund.
The annual contribution to the Diocesan Common Fund was held at £27,359 from 2020 to 2023 following the effects of Covid-19, but for 2024 the PCC is contributing £31,008, £3,091 more than the minimum ask of £27,917, working towards the figure of £35,451 expected to be the minimum ask for 2025, representing half the average cost of a full-time clergy post in line with the half post assigned to the parish from Fr Gerry’s position as Incumbent and Chaplain to Ark St Alban’s Academy. Three-year contracts for green Gas and renewable Electricity begun in summer 2021 protected the PCC from the price spike following the Russian invasion of Ukraine in 2022 but are due for renewal in summer 2024. Little of the expenditure from the General Fund is discretionary, so in 2024 the PCC will need to increase its income to make ends meet. While acknowledging its dependence on voluntary contributions and the need to seek more or increased contributions as unavoidable costs rise, it is the view of the PCC that at the date of this report it remains financially viable as a going concern because it has Unrestricted reserves in the form of Designated Funds, which the PCC could redesignate to general purposes if needed.
Volunteers
The PCC depends on volunteers, many of whom are elderly, for the running and administration of the church as well as donors.
Deaths in the Congregation
The PCC records with sorrow the deaths of these members and former members of the congregation: Dennis Clark – 11[th] March 2023 John Pomphrett – 13[th] January 2024;
Adopted by the Standing Committee on behalf of the PCC on 11 April 2024 and signed on behalf of the PCC by:
Fr Gerald Sykes Amanda Cadman Christopher Smith Vicar Churchwarden Churchwarden
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PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ALBAN & ST PATRICK HIGHGATE BIRMINGHAM
Registered Charity 1169941
Financial Statements for the Year Ended 31[st] December 2023
Statement of Financial Activities
| Income & Endowments from: Donations 2a Charitable Activities 2b Other Trading Activities 2c Investments 2d Total Expenditure on: Raising Funds 3a,4 Charitable Activities 3b,4 Total Net income/(expenditure) before Investment Revaluation Unrealized Gains/(Losses) on Investment Assets 6 Net Income/(Expenditure) Transfers between Funds - in 5 Transfers between Funds - out 5 Net Transfers between Funds Net Movement in Funds 9 Published Balance for 2022 Total Funds at 31 December 9 Note |
General Fund £ Designated Funds £ 31,668 420 35,669 - 67,758 6,574 352 8,751 - 15,677 2 7,461 321 - 7,784 94 2,711 2,686 - 5,491 Restricted Funds £ Endowment Funds £ Unrestricted Funds Total 2023 £ |
62,433 2,084 7,797 4,797 Total 2022 £ |
|---|---|---|
| 38,338 10,944 47,428 - 96,709 |
77,111 | |
| 153 4,977 - - 5,130 38,763 6,282 28,523 - 73,569 |
5,049 79,182 |
|
| 38,916 11,260 28,523 - 78,699 |
84,231 | |
| (578) (316) 18,904 - 18,010 - (4,167) 2,112 6,213 4,158 |
(7,120) (16,496) |
|
| (578) (4,482) 21,016 6,213 22,168 |
(23,616) | |
| 2,000 213 - - 2,213 (213) (2,000) - - (2,213) |
2,181 (2,181) |
|
| 1,788 (1,788) - - - |
- | |
| 1,209 (6,270) 21,016 6,213 22,168 1,139 111,660 58,158 66,034 236,991 |
(23,616) 260,607 |
|
| 2,349 105,390 79,174 72,247 259,159 |
236,991 |
Page 8
PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST ALBAN & ST PATRICK HIGHGATE BIRMINGHAM
Registered Charity 1169941
Financial Statements for the Year Ended 31[st] December 2023
Balance Sheet at 31[st] December 2023
| Note Fixed Assets Tangible 6 Investments 6 Current Assets Debtors 7a Cash 7b Current Liabilities Creditors 8 Current Assets less Current Liabilities Total Net Assets 10 Represented by Parish Funds: 9 Unrestricted - General Fund Unrestricted - Designated Funds Restricted Funds Endowment Funds Total Reserves |
2023 £ 2,328 127,930 130,258 8,459 123,882 132,341 (3,440) 128,901 259,159 - 2,349 105,390 79,174 72,247 259,159 |
2022 £ 4,655 123,772 |
|---|---|---|
| 128,427 | ||
| 10,106 104,435 |
||
| 114,540 (5,977) |
||
| 108,564 | ||
| 236,991 | ||
| 1,139 111,660 58,158 66,034 |
||
| 236,991 |
The notes on pages 9 to 18 form part of these financial statements. Rounding to the nearest £ sterling for presentation has been carried out after calculation.
The Financial Statements were approved by the Parochial Church Council on the 22[nd] of March 2023.
Signed by the Vicar and Church Wardens on behalf of the PCC:
==> picture [419 x 25] intentionally omitted <==
==> picture [419 x 24] intentionally omitted <==
Fr Gerald Sykes Amanda Cadman Vicar Churchwarden
Christopher A Smith Churchwarden
NOTES
Page 9
Note 1: Principal Accounting Policies
Basis of Accounting
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with the current Statement of Recommended Practice (SORP 2015), Accounting and Reporting by Charities and applicable standard FRS 102.
The financial stements have been prepared under the historic cost convention except for investment assets which are included at fair valuation. The financial statements 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 the main affiliation to another body (there are currently none), nor those that are informal gatherings of church members, nor those of Connected Charities.
The monetary unit of these financial statements is £ Sterling. All calculations have been performed before rounding pence.
Funds
Unrestricted Funds represent funds of the PCC that are not subject to any restrictions regarding their use and are available for the general purposes of the PCC. The Unrestricted Funds have been divided into the General Fund, representing the ordinary income and expenditure of the PCC, and a number of Designated Funds that have been set aside by the PCC for particular purposes. Designated Funds could in the future be re-designated by the PCC for any other purpose. Restricted Funds have been given to the PCC to be used for particular purposes. Endowment Funds have been given to the PCC with the condition that the capital is retained and that only the income from the capital is expended. Such income may be either Unrestricted or Restricted depending on the donor's stipulations. Under church regulations the capital of Endowment hunds is held by the Diocese on behalf of the PCC.
Connected Charities
Charities connected to the PCC are independent trusts that are outside the control of the PCC (although their Trustees may include individual members of the PCC) but which have charitable objects substantially overlapping those of the PCC. They are registered separately with the Charity Commission and are responsible for the publication of their own accounts.
The PCC regularly receives monetary grants from two Connected Charities: the Trustees of St Alban's School (a charitable company limited by guarantee; Company Number 7287734, Charity Number 1139434, which also administers the St Patrick's Fund, previously a separate connected charity) and the Aspinall Trust (Charity Number 1061909). The monetary grants received from these Connected Charities are shown as income in the PCC's accounts.
Income
All income is included in the Statement of Financial Activities when (i) the PCC is legally entitled to it, (ii) ultimate receipt is probable, and (iii) the amount to be recognised can be quantified with reasonable accuracy. Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the income to which they relate is received. Legacies to the PCC are recognised when the PCC is notified of its legal entitlement and the amount due. Grants are recognised when any precondition to their use by the PCC has been met. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All income is accounted for gross.
Expenditure
Expenditure is accounted for gross. Liabilities are recognised as soon as there is a legal or constructive obligation committing the PCC to expend resources. Expenditure is included on an accruals basis and allocated to a specific category under two headings:
Costs of Raising Funds:
These are the costs associated with the PCC's fundraising actvities such as the work of the Printing Unit for external organisations, fundraising events, and planned giving costs; the church hall St Patrick's Room is used mainly for parish purposes and is not separately metered, but an estimate of the cost of heating and lighting for hire use is included here.
Charitable Expenditure: Charitable expenditure is analysed between Ministry and Mission expenditure. Ministry expenditure includes the direct costs of running the church such as the Diocesan Common Fund, church building and running costs. Mission expenditure includes mission giving and outreach activities in the community.
Page 10
Support costs consist of central management, administration, and goverance costs such as office costs, examination and publication of accounts, and bank charges. The costs are allocated to the Fundraising, Resourcing Ministry and Resourcing Mission expenditure headings. Grants and donations made by the PCC are accounted for when awarded by a resolution of the PCC. In 2023 the Diocesan Common Fund was, as usual, paid in full. However, if any part remained unpaid at 31 December then it would be provided for in the accounts as an operational (although not legal) liability.
Assets
Consecrated or Benefice Land, Buildings and Moveable Church Furnishings
Valuation of Benefice property and consecrated property is excluded from the accounts in accordance with the Charities Act 2011. St Patrick's Room (the Church Hall) and the associated ancillary rooms are situated on beneficed land and are structurally integrated with the church building. The PCC therefore considers them inalienable property and they are not capiltalised in the accounts. Moveable church furnishings held by the churchwardens on special trust of the PCC, which are recorded in the inventory and require a Faculty for disposal, are considered inalienable property and are not capitalised. All expenditure on consecrated and benefice buildings, St Patrick's Rooms and associated ancillary rooms, and church furnishings are written off as expenditure in the Statement of Financial Activities.
Other Fixtures, Fittings, and Equipment
In 2021 a new Canon laser printer system that prints, folds and staples booklets directly from the layout computer was purchased by the Printing Unit at a cost of £9,310. It was capitalised and is being depreciated linearly over four years. It is kept and operated at the home of PCC members Edward and Maureen Fellows, the volunteers who run the Printing Unit. Individual items of equipment with a purchase price of £5,000 or less are written off when acquired.
Investments
Shares in the CBF Investment Funds and Property Funds are valued yearly at 31st December. Normally the Mid Market Value also known as Net Asset Value quoted by the CBF is used, which as the mid value between the bid and offer prices is a fair valuation of shares held for the long term. However, it is possible that the PCC will need to sell some or all of the CBF shares belonging to the Joyce Madeley Fund (an unrestricted, designated fund) to provide funding for work to the church building. Because of the possibile liquidation of this fixed asset within the next year it has instead been valued at the lower CBF Bid Market Value at 31st December 2023, which is the value that would have been achieved if the shares had been sold at that date. However, when and if these shares are sold the value will depend on the bid price at that time, which may be lower.
Current Assets
Debtors from which payment is receivable within one year, and Creditors which are payable within one year, and which do not constitute a financing transaction are measured at the transaction price. All stocks of consumable materials, such as wine, wafers, candles, printing unit materials, guidebooks, souvenirs, and foodbank stock are written off at the time of purchase.
Financial Instruments
The PCC has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments" of FRS 102 in full to all of its financial instruments.
| Note 2: Income 2a Donations Planned Giving[1] Gift Days[2] Collections[3] Friends' Subscriptions Sundry Donations Gift Aid Tax Recoverable Grants Received by the PCC[4] 2b Charitable Activities Fees Received by the PCC Magazine Sales Shrine Candle Boxes Refreshments after Services Church Meals and Outings Church & Hall Lettings Insurance, Compensation etc.[5] 2c Other Trading Activities Fundraising Events Sale of Souvenirs, Guides etc. St Alban's Printing Unit 2d Investments CBF Investment Fund Dividends CBF Property Fund Dividends Deposit Fund Interest Other Interest Received Total Income |
Page 11 | |
|---|---|---|
| 2023 | 2022 | |
| Restricted Total General Designated Funds 2023 8,810 - 760 9,570 9,585 - - 9,585 2,968 - 960 3,928 - - 57 57 330 420 8,271 9,021 4,976 - 1,864 6,840 5,000 - 23,757 28,757 Unrestricted Funds |
Restricted Total General Designated Funds 2022 14,995 - 700 15,695 7,430 - - 7,430 1,788 - 413 2,201 - - 57 57 103 - 7,141 7,244 5,561 - 1,760 7,321 7,072 - 15,414 22,485 Unrestricted Funds |
|
| 31,668 420 35,669 67,758 |
36,948 - 25,484 62,433 |
|
| 99 - - 99 267 - - 267 - - 131 131 - 352 - 352 - - - - 6,208 - - 6,208 - - 8,620 8,620 |
518 - 50 568 211 - - 211 - - 119 119 - 255 - 255 - - 152 152 750 - - 750 30 - - 30 |
|
| 6,574 352 8,751 15,677 |
1,509 255 321 2,084 |
|
| - 338 287 625 2 - 34 36 - 7,123 - 7,123 |
- - - - - - 409 409 - 7,388 - 7,388 |
|
| 2 7,461 321 7,784 |
- 7,388 409 7,797 |
|
| - 499 2,147 2,646 - 1,357 - 1,357 - 855 524 1,379 94 - 15 109 |
- 497 2,135 2,632 - 1,788 - 1,788 - 258 110 368 8 - 1 9 |
|
| 94 2,711 2,686 5,491 |
8 2,543 2,246 4,797 |
|
| 38,338 10,944 47,428 96,709 |
38,466 10,186 28,460 77,111 |
-
[1] Restricted Planned Giving income relates to donations for the Foodbank.
-
[2] Restricted Lammas offering Gift Day (for the Sanctuary Fund) suspended in 2021 & 2022 due to Covid-19 and not reinstated in 2023.
-
[3] Collections includes both general and special collections, both gift-aided through envelopes or the Small Donations Scheme and otherwise.
-
[4] Grants received from Trustees of St Albans School : 2022 & 2023 £2,500 for "Maintenance of Public Worship" (General Purposes); and from the St Patrick's Fund : General purposes: 2022 & 2023 £2,500 for "Maintenance of Public Worship"; Restricted Purposes: 2022: £500 for Food Bank;
2023: £1,500 for the Food Bank Fund and £4,633 towards Kitchen Roof alteration - Miscellaneous Restricted Fund.
Grants from the Aspinall Trust : 2022: £7,000 Insurance, £5,000 towaeds replacing 3 Gas Heaters (both Miscellaneous Restricted), Messy Church
project £1,500 (Youth Work Fund); 2023: £7,000 Insurance, £4,000 Director of Music, £2,000 Monitored Alarm System, £400 Sound System,
- £3,100 for Kitchen renewal (roof renewal or internal refurbishment) - all Miscellaneous Restricted Fund.
Listed Places of Worship Grant Scheme contra VAT on work to the fabric of the listed building 2022: £1,414; 2023 £705.
Diocesan Grant from central church funds towards heating/lighting costs 2022: £2,072 - General Fund.
Diocesan return of balance on wind up of Parsonages Fund : 2023: £247 - Miscellaneous Restricted Fund.
- [5] 2022: Compensation by HSBC for requiring a long phone call to confirm a standing order; 2023 Trinitas (AVIVA) insurance settlement for water damage to kitchen ceiling and hall carpet - Insurance Fund.
| Page 12 | ||
|---|---|---|
| Note 3: Expenditure 3a Raising Funds Printing Unit Costs (External Work) Hall Hire Costs (Gas, Electricity) Fundraising Event Costs Support Costs for Fundraising[1] |
2023 | 2022 |
| Restricted Total General Designated Funds 2023 - 4,691 - 4,691 153 - - 153 - 223 - 223 - 63 - 63 Unrestricted Funds |
Restricted Total General Designated Funds 2022 - 4,892 - 4,892 92 - - 92 - - - - - 65 - 65 Unrestricted Funds |
|
| Total RaisingFunds | 153 4,977 - 5,130 |
92 4,957 - 5,049 |
| 3b Charitable Expenditure Resourcing Ministry Diocesan Common Fund Parish Priest Expenses Visiting Clergy Expenses Church Running Expenses[2] Church Maintenance Upkeep of Services Upkeep of Church Garden Magazine & Bookstall Costs Printing Unit Costs (PCC work) Foodbank Church Heritage Projects Church Hall Costs[3] Verger Building Repairs & Improvements[4] Provision of Liturgical Music[5] Church Meals & Outings[6] Support Costs for Ministry[1] Total Resourcing Ministry Resourcing Mission Overseas Missions & Church Soc Home Church Societies[7] Home Relief: St Anne's Hostel Home Secular Relief Support Costs for Mission[1] Total Resourcing Mission Total Charitable Expenditure Total Expenditure |
27,359 - - 27,359 2,411 - - 2,411 161 - - 161 5,329 1,436 9,000 15,764 - 1,473 372 1,845 1,222 - 982 2,204 - - 1,000 1,000 64 - - 64 - 140 - 140 - - 1,467 1,467 50 - - 50 300 582 6,435 7,316 - - - - - 2,386 3,464 5,851 694 - 4,898 5,592 - 264 162 426 1,127 2 61 1,189 |
27,359 - - 27,359 1,890 - - 1,890 17 - - 17 9,378 1,660 12,116 23,153 120 965 1,794 2,880 552 (0) 2,529 3,080 - - 7 7 59 - - 59 - 120 - 120 - - 1,683 1,683 - - - - - 361 99 460 480 - - 480 - 5,602 2,976 8,578 1,312 - 4,620 5,933 - 1,060 1,128 2,188 1,052 2 60 1,113 |
| 38,716 6,282 27,840 72,839 |
42,219 9,769 27,012 78,999 |
|
| 46 - 373 419 - - - - - - 310 310 - - - - 1 - - 1 |
- - - - 10 - - 10 - - - - - - 173 173 0 - - 0 |
|
| 48 - 683 731 |
10 - 173 183 |
|
| 38,763 6,282 28,523 73,569 |
42,229 9,769 27,184 79,182 |
|
| 38,916 11,260 28,523 78,699 |
42,322 14,725 27,184 84,231 |
-
[1] Support costs allocated to Fundraising, Resourcing Ministry and Resourcing Mission (see Note 4: Analysis of Expenditure).
-
[2] 2023: Insurance £7,887; Alarm System £2,147; Heating System £1,073; Fire Extinguishers £363; Gas £2,235; Electricity £1,659; Water £400.
2022: Insurance £9,357; Alarm System £2,255; Heating System £6,262; Fire Extinguishers £398; Gas £2,112; Electricity £1,840; Water £911.
[3] Includes £6,140 refurbishment of toilets paid for by restricted donations.
- [4] 2023: Architects' plans for: North Transept Floor £1,032, Choir Vestry £1,832, Kitchen Roof £2,400; New lamps for Choir Vestry £587.
2022: Removal of asbestos from North Transept floor, choir vestry floor and old boiler room: £7,762; tile repairs to south roof: £816.
[5] 2023: Fees: Director of Music £5,160, Other organists £100, Choir £125, Trumpeter (Remembrance Sunday) £80; RSCM subs. £127.
2022: Fees: Director of Music £4,300, Other organists £550, Choir £150,Trumpeter (Remembrance Sunday) £80; Piano dollies £300; Library trolley for music £80; Hymn numbers £167; Piano cover repair £16; Music £180; RSCM subscription £110.
[6] 2023: Patronal Fest. £264, Walsingham pilgrimage £162. 2022: J Bright mem. service £997, Pat. Fest. £488, E Hall funeral £354; Walsingham £34
[7] 2023: Regular payment to Ecumenical Society of the Blessed Virgin Mary rejected as account closed; last return to Charity Commission 2020.
Page 13
Note 4: Analysis of Expenditure
| Raising Funds Charitable Activities Resourcing Ministry Resourcing Mission Total 2023 |
4a: Analysis of Expenditure: 2023 |
|---|---|
| 71,649 729 1,189 Activities Directly Undertaken Grant/Donation Funding of Activities Support Costs[1] TOTAL 2023 5,130 72,839 731 1 63 - - - 5,067 |
|
| 1,254 78,699 - 77,445 |
[1] Support Costs (as set out in 4c below) have been allocated to Fundraising, Resourcing Ministry and Resourcing Mission expenditures in proportion to their expenditure values
4b: Analysis of Expenditure: 2022
| Resourcing Ministry Resourcing Mission Total 2023 |
[1] Support Costs (as set out in 4c below) have been allocated to Fundraising, Resourcing Ministry and Resourcing Mission expenditures in proportion to their expenditure values 1,254 78,699 4b: Analysis of Expenditure: 2022 71,649 729 - 1,189 77,445 72,839 731 1 - - |
|---|---|
| Raising Funds Charitable Activities Resourcing Ministry Resourcing Mission Total 2022 |
0 183 4,985 - 65 5,049 77,886 - 1,113 78,999 10 173 Activities Directly Undertaken Grant/Donation Funding of Activities Support Costs[1] TOTAL 2022 |
| 82,880 173 1,178 84,231 |
[1] Support Costs allocated to Resourcing Ministry and Mission in proportion to expenditure
4c: Analysis of Support Costs
| Restricted Total Restricted Total General Designated Funds 2023 General Designated Funds 2022 Office Costs (Post, Phone, Software) 678 - - 678 597 - - 597 Examination & Publication of Accounts 360 - - 360 360 - - 360 Bank Charges 90 65 61 215 95 66 60 221 1,128 65 61 1,254 1,053 66 60 1,178 Note 5: Transfers Between Funds General Fund Designated Funds Restricted Funds Endowm't Funds Total 2023 2,000 (2,000) - - - (213) 213 - - - Total Transfers into Funds 2,000 213 - - 2,213 Total Transfers out of Funds (213) (2,000) - - (2,213) Net Transfer In/(Out) 1,788 (1,788) - - - Printing Fund surplus to General Fund General Fund to Printing Fund for PCC printing Unrestricted Funds 2023 2022 Unrestricted Funds |
2023 | 2022 |
|---|---|---|
| Restricted Total Restricted Total General Designated Funds 2023 General Designated Funds 2022 678 - - 678 597 - - 597 360 - - 360 360 - - 360 90 65 61 215 95 66 60 221 Unrestricted Funds Unrestricted Funds |
||
| 1,128 65 61 1,254 1,053 66 60 1,178 |
Page 14
Note 6: Fixed Assets
| Tangible Fixed Assets[1] Printing Unit Canon Printer System[2] Investment Assets Unrealized Gains and Losses J Madeley Bequest (Designated Fund) W Box Music Fund (Restricted) M Goodman Memorial Fund (Endm't) Henry Lee Sanctuary Fund (Endm't) |
Net Book Value 01/01/22 4,655 Value Value 01/01/23 35,289 22,449 16,694 49,339 123,772 |
Additions Charge for the Year - (2,328) Change in Change in Market Val (4,167) 2,112 1,571 4,642 4,158 |
Net Book Value 31/12/23 2,328 Value Value 31/12/23 31,122 [3] 24,562 [4] 18,265 [4] 53,981 [4] 127,930 |
|---|---|---|---|
[1] The PCC has no freehold land or buildings; the St Patrick's Room building is on inalienable Benefice Land and is not capitalised.
- [2] The printing/stapling/folding system purchased in 2021 for £9,310.14 is being depreciated linearly over four years.
[3] Based on bid value of 120.61 pence per CBF Property Fund Income Share at 31/12/2023 - asset may be sold for restoration work.
[4] Based on mid ("net asset") value of 2,260.53 pence per CBF Investment Fund Income Share at 31/12/2023 - long-term and endowment assets.
Note 7: Current Assets
| Note 7: Current Assets | |
|---|---|
| 7a Debtors at 31/12/2023 Gift Aid Income Tax Reclaimable[1] Pre-Payments for Services[2] GPOW Grant to claim against VAT Unpresented Lodgements Printing Invoiced Q4 CBF Deposit Fund Interest Due 7b Cash in Bank at 31/12/2023 Cash in Hand Current Bank Accounts CBF Deposit Accounts |
4,229 - 1,132 5,362 1,716 - - 1,716 - - 877 877 - - - - 82 - 82 8 266 148 422 General Fund Designated Funds Restricted Funds Total 2023 |
| 5,953 348 2,158 8,459 |
|
| - 109 169 278 (2,647) 52,367 43,157 92,878 - 19,674 11,052 30,726 Total 2023 Designated Funds Restricted Funds General Fund |
|
| (2,647) 72,151 54,377 123,882 |
[1] Income Tax to be reclaimed on donations from 06/04/2023 to 31/12/2023 covered by Gift Aid and Gift Aid Small Donations Schemes.
[2] Prepayment for monitored alarm system to 30/09/2024
| Note 8: Creditors Fees Collected for Diocese Accruals for Goods & Services[1] Owed to Volunteers[2] Due to External Charities[3] |
- - 312 312 958 242 5 1,205 - 316 758 1,075 - - 847 847 Total 2023 General Fund Designated Funds Restricted Funds |
|---|---|
| 958 559 1,923 3,440 |
[1] Costs for 2023 not paid until 2024: Gas £276; Electricity £148; Printing Unit materials £191; Printing Unit postage £46; Vicar's Expenses etc. £95; Director of Music's Fees December £430; Bank Charges £19.
[2] Treasurer, £1,025 (Walsingham Fund £511, Printing Fund £316, Sanctuary Fund £198); Food Bank Organiser, £50. Paid in 2024.
[3] St Anne's Hostel £310 paid 2024; Nagaland Hospital £522, transfer blocked by current Indian regulations; St Thomas College Karachi £15, below cost of transfer.
Page 15
Note 9: Movement of Funds
| Note 9: Movement of Funds Endowment Funds M Goodman Memorial Fund H Lee Sanctuary Reserve Fund Total Endowments Restricted Funds Birthday Book Fund Charities Fund Choir Fund Church Urban Fund Digital Media Fund Foodbank Flower Fund Floodlight Fund Friends Fund Garden Fund GPOW VAT Refund Grant Fund Insurance Claim Fund Lecture Fund Music Development Fund Organ Fund Organists Fund Restoration Appeal Fund Sanctuary Fund Vicar's Discretionary Fund Walsingham Pilgrimage Fund W Box Choral Music Income W Box Choral Music Reserve Youth Work Fund Miscellaneous Restricted Funds [1] Total Restricted Funds Designated Funds Building Fund Miscellaneous Bequests Fund J Madeley Bequest Fund Maintenance Fund [2] Printing Fund Refreshment Fund Total Designated Funds General Fund TOTAL FUNDS |
Balance at Income Expenditure Transfers Capital Balance at 01/01/23 (net) Movement 31/12/23 16,694 - - - 1,571 18,265 49,339 - - - 4,642 53,981 |
| 66,034 - - - 6,213 72,247 |
|
| 4,616 100 - - - 4,716 - 683 683 - - - 640 - - - - 640 200 - - - - 200 367 - 185 - - 182 1,936 2,614 1,467 - - 3,084 153 213 244 - - 121 250 - - - - 250 3,521 183 - - - 3,704 - - - - - - - 877 877 - - - - 8,620 2,000 - - 6,620 67 - - - - 67 597 1,125 227 - - 1,495 5,932 301 - - - 6,233 - - - - - - 125 727 - - 852 11,889 1,839 402 - - 13,326 53 - - - - 53 238 - 162 - - 76 - 671 671 - - - 22,449 - - - 2,112 24,562 1,913 - - - - 1,913 3,210 29,474 21,604 - - 11,080 |
|
| 58,158 47,428 28,523 - 2,112 79,174 |
|
| 3,935 265 2,674 - 1,525 49,579 - - - - 49,579 35,289 - - - (4,167) 31,122 1,875 2,008 2,909 - - 974 19,184 7,760 4,896 (1,788) - 20,260 1,799 912 781 - - 1,930 |
|
| 111,660 10,944 11,260 (1,788) (4,167) 105,390 |
|
| 1,139 38,338 38,916 1,788 - 2,349 |
|
| 236,991 96,709 78,699 - 4,158 259,159 |
[1] See Note 13 for details of Miscellaneous Restricted Funds
- [2] Income from M Goodman Memorial Fund Endowment and invested Designated reserve J Madeley Bequest.
Page 16
Note 10: Analysis of Net Assets by Fund Type
| Fixed Assets - Tangible Fixed Assets - Investment Current Assets - Debtors Current Assets - (Cash, Bank & CBF deposit) Current Liabilities Assets less Current Liabilities Long-Term Liabilities Net Assets |
Restricted Endowment General Designated Funds Funds - 2,328 - - - 31,122 24,562 72,247 5,953 348 2,158 - (2,647) 72,151 54,377 - (958) (559) (1,923) - 2,349 105,390 79,174 72,247 - - - - 2,349 105,390 79,174 72,247 Unrestricted |
Total Total 2023 2022 2,328 4,655 127,930 123,772 8,459 10,106 123,882 104,435 (3,440) (5,977) |
|---|---|---|
| 259,159 236,991 - - |
||
| 259,159 236,991 |
Note 11: Payments to PCC Members
Aled Liddington, a member of the PCC, received fees of £5,160 for musical services as Director of Music. No other member of the PCC received remuneration or expenses other than the re-imbursement of expenditure on behalf of the PCC.
| In 2022 the P.C.C. employed a part-time Verger, who | |||||
|---|---|---|---|---|---|
| Note | 12: | Staff Costs | 2023 | 2022 | resigned from the end of February 2022, receiving an |
| extra month's payment in lieu of holiday. | |||||
| Wages & Salaries | - | 480 | The Director of Music, appointed from March 2022 (and | ||
| Social Security Costs | - | - | subsequently first co-opted and then elected to the | ||
| Pension Contributions | - | - | P.C.C.) charged fees for the Musical services he | ||
| - | 480 | provided and was not an employee of the P.C.C. | |||
Note 13: Miscellaneous Restricted Fund
At start of year: £56 towards a new green frontal for St Alban's Altar; £500 from Aspinall Trust for Garden Improvement; £750 from Aspinall Trust for improving the West Entrance; £33 surplus from a donation for a large Christmas tree in 2019 (no tree since); £125 given for heating and lighting at a proposed Army Benevolent Fund Carol Service in 2022 that was cancelled; £1,562 for choir vestry refurbishment; £159 restoration of piano etc.; £25 parish lamp at Walsingham.
Income: Grant from St Patrick's Fund for kitchen roof renewal: £4,633. Grants from the Aspinall Trust of £7,000 for insurance; £4,000 for Director of Music's fees; £2,000 for Monitored Alarm System, £400 for Sound system and £3,100 for kitchen roof renewal or refit. Donations (with any Gift Aid) £5,000 for toilet refurbishment; £1,250 for Cloister welcome sign and fixing overflowing vestry header tank; £313 for sound system (new speakers); £125 for extra wine glasses; £50 for the parish lamp at Walsingham. Received from the winding up of the diocesan parsonages scheme £247 for the Vicarage.
Donations in kind: (These appear as simultaneous restricted income and expenditure) Total recorded £1,356: Keys cut for cloister & hall locks to facilitate lettings £177; Making tree on path to vicarage safe after storm damage £1,000; Three gold maniples £40; Incense & Charcoal £60; Webhosting £38; Oil for locks etc. £13; Easter Eggs £28.
Expenditure: Insurance £7,000; Director of Music's fees £4,000; Alarm system £2,000; Lamps for Choir Vestry £587; Sound system £359; Wine glasses £118; Lamp at Walsingham £44; Toilet refurbishment £6,140 (includes £975 originally for Choir vestry, £33 for Christmas tree, £125 for Carol Service and £7 surplus for wine glasses - repurposed with donor's permission).
At end of year: £56 towards a new green frontal for St Alban's Altar; £500 from the Aspinall Trust for Garden Improvement; £750 from the Aspinall Trust towards improving the West Entrance; £159 piano repair etc.; £31 parish lamp at Walsingham; £354 for Sound system; £1,250 for Cloister welcome sign and fixing overflowing vestry header tank (tank fixed but not yet invoiced); £4,633 doeKitchen Roof; £3,100 for Kitchen Roof/Refit; £247 for Vicarage.
Note 14: Purposes of Funds
Page 17
General Fund : unrestricted and undesignated monies which may use for any purpose
Designated Funds
Building : monies designated (or redesignated) to be used for building maintenance, renewal or improvement
Miscellaneous Bequests : balance of unrestricted bequests set aside to be used at a future date (e.g. as for Building Fund) Joyce Madeley Bequest : unrestricted bequest retained as capital; income used for maintenance
Maintenance : monies set aside for maintenance and minor repairs; receives income from Mary Goodman Memorial Fund and Joyce Madeley Bequest Fund
Printing : monies retained by the St Albans Printing Unit from its income to provide for the renewal of equipment Refreshment : retained surplus from providing tea, coffee etc. after services
Restricted Funds
Birthday Book : birthday donations to be used for purchase of sanctuary items etc. Charities : monies collected (on an annual basis) to give to external charitable causes
Choir : monies given for the purchase of choir vestments etc.
Church Urban : monies given by the Church Urban Fund for the Near Neighbours project
Digital Media : monies given to provide equipment or software or pay running costs of digital media
Flower : monies given to provide flowers for the church
Floodlight : money for replacement of church floodlights
Foodbank : monies given to provide for a foodbank run from the church
Friends : monies raised by the Friends of St Alban's & St Patrick's used to support projects in or associated with the church GPOW VAT Refund Grant : grant monies due/received contra VAT on work to fabric of listed church building
Lecture : monies raised to provide public lectures on theology and church history etc.
Music Development : monies given to support the development of music within the church
Organ : monies given for the restoration, maintenance and enhancement of the church organ
Organists Fund : Monies given to pay organists' fees
Restoration : monies raised, and grants received, for the restoration and enhancement of the church building
Sanctuary : monies raised for the purchase of Sanctuary items; income from the H Lee Sanctuary Reserve Fund Vicar's Discretionary : Monies used at the sole discretion of the Vicar for charitable purposes within the parish
Walsingham : monies used to fund the annual Parish Pilgrimage to the Shrine of Our Lady at Walsingham
W Box Choral Music Income : Income from the W Box Choral Music Reserve, used towards fees of Director of Music
W Box Choral Music Reserve : monies left by Wilfred Box and others to maintain choral services in the church; currently retained as capital to provide continuing income towards fees of Director of Music
Youth Work : monies for Youth Ministry
Miscellaneous Restricted : miscellaneous funds donated for restricted purposes (See Note 13 for details)
Endowment Funds
Mary Goodman Memorial Fund : a Permanent Endowment made in 1950 by John Goodman in memory of his mother; held by the Diocesan Trustees "upon trust to pay the income to the Vicar and Churchwardens to be applied by them for all or any of the following purposes or such of them as shall be legally charitable namely: (a) as a maintenance fund for the general maintenance and upkeep of the church; (b) for any other church purpose (but not including the augmentation of the Vicar's stipend)''. The income is considered to be unrestricted because of (b) and is paid to the Maintenance Fund because of (a).
Henry Lee Sanctuary Reserve : Considered to be an Endowment and is held by the Diocesan Trusteees. In accordance with the will of Henry Lee 'the monies to be placed on reserve to pay for the costs of replacing Cassocks, Cottas, and Slippers for Servers or any other Sanctuary requirements as and when required'. The income is restricted and is paid into the Sanctuary Fund.
Page 18
Independent Examiner's Report to the Parochial Church Council of the Ecclesiastical Parish of St Alban and St Patrick, Highgate, Birmingham, Charity No. 1169941 on the accounts for the year ended 31 December 2023 which are set out on pages 7 to 17
Respective Responsibilities of Trustees and Independent Examiner
The charity's trustees are responsible for the preparation of the accounts.
The charity's Trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under Section 145 of the Charities Act;
follow the procedure laid down in the General Directions given by the Charity Commission Section 145(5)(b) of the Charities Act; and
- state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Direction given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required for a full 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 give me reasonable cause to believe that in any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
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.
I 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.
Signed: 3 April 2024
Professional Qualifications or Body: Associate of Chartered Institute of Bankers (U. K.)
Address: 70 Overbury Close, Birmingham B31 2HD