## _**The Team Parish of Christ the King, Newcastle**_ ## **St Aidan’s Brunton Park District Church Council** **Accounts for the Year ended 31 December 2021** ## **Team Parish of Christ the King** ## **St Aidan’s Church, Brunton Park** ## **Treasurer’s Report on the Accounts for the Year ended 31 December 2021** The 2021 accounts are set out on the following pages: - Receipts and payments account for the year ended 31 December 2021 - Balance sheet at 31 December 2021 - Notes to the accounts – additional detail - Independent examiner’s report The accounts are split into three parts: Unrestricted Funds – general fund (net income £36, in effect break-even) Unrestricted Funds – special funds (net expenditure £1,420) Restricted Funds (net expenditure £124) The general fund covers all the day-to-day income and expenditure of the DCC. Our main source of income is planned giving, and, as in 2020, this held up extremely well. Inevitably, most other sources of income, including collections at services, fundraising (the only fundraising event was the Christmas market) and hall lettings, were again well below pre-pandemic levels. The loss of income from hall lettings was, however, in effect covered by two Covid grants from Newcastle City Council. The overall reduction in income was largely offset by reduction in expenditure, particularly on building maintenance, where very little was spent, and, with less use of the buildings, gas and electricity. One major item of expenditure during the year was the purchase of a replacement photocopier. The general fund balance at the end of the year was therefore more or less unchanged at £18,191, which is a reasonable level of working capital, broadly covering three months’ general expenditure. However, although a break-even in what was another exceptional year was undoubtedly a satisfactory outcome, the underlying position gives rise to considerable concern. The Covid grants will not recur, the level of hall lettings has not yet returned to its pre-Covid level, and the reductions in expenditure, to some extent associated with the vacancy, are unlikely to be repeated. This will need to be addressed during 2022. The special funds are funds from major unrestricted legacies and money given in memoriam, used for expenditure of a capital type or major repairs not covered within the day-to-day budget. These are formally part of unrestricted funds and can be used at the discretion of the DCC – they are only shown separately for presentational purposes. Expenditure approved by the DCC and charged to the in memoriam fund during the year was £940 for repolishing of the altar and font and refurbishment of the paschal candle holder, and £480 for work to the garden alongside the north wall of the church. The balances on these funds at the end of 2021 were: Legacy Fund £72,962 In memoriam fund £3,197. Restricted funds are funds that can only be spent on the specific purposes for which money has been given or raised. Expenditure charged to the restricted fund Parish Mission and Development fund, which derives from the collection at the 75th anniversary service in December 2019, was £124 associated with establishing the Youth Group. The balance at the end of 2021 was £239. I am most grateful to everyone who has continued to support St Aidan’s financially during 2021, as well as to the City Council for their grants. The accounts have again been independently examined by John Oswald of Stephenson Coates Audit Ltd. Thanks are due to him, and also again to Howard Cleeve for his meticulous work in maintaining the planned giving records and making the gift aid claims. The accounts will now be combined with the other DCC accounts into aggregated PCC accounts for approval by the PCC and submission to the Annual Parochial Church Meeting in April. Ken Newitt Treasurer March 2022 ## **Team Parish of Christ the King** ## **St Aidan's DCC** ## **Receipts and Payments from 1 January 2021 to 31 December 2021** |_2020_
_£_
_37,952_
_1,074_
_564_
_0_
_5,000_
_11,499_
_10,000_
_0_
_10,169_
_0_
_1,054_
_4,141_
_-2,297_
_2,715_
_2,131_
_735_
_-735_|**Receipts**
Receipts from Donations and Legacies
1
Planned giving
3
Service collections (Sundays)
3
Special services collections retained by DCC
4
Other giving and voluntary receipts (recurring)
5
Other giving and voluntary receipts (non-recurring)
6
Gift aid recovered
7
Legacies
8
Grants received (recurring)
8a Grants received (n/r)
9
Gross Receipts from Fundraising Activities
10
Receipts from Investments
Receipts from Church Activities:
11
Statutory fees (gross)
11
Less paid to DBF, retired clergy, organist etc
12
Gross Receipts from Trading
13 Other Receipts
Special Collections for other charities etc
Less special collections paid over
TOTAL RECEIPTS|**Restricted**
**General Fund**
**Special**
**Funds**
**TOTAL**
**2021**
**2021**
**2021**
**2021**
£
£
£
£
38,203
38,203
658
658
774
774
0
0
2,745
2,745
8,767
8,767
0
0
0
0
9,720
9,720
990
990
437
437
3,766
3,766
-2,181
-2,181
1,929
1,929
569
569
497
497
-497
-497
**Unrestricted Funds**| |---|---|---| |_83,999_||66,379
0
0
66,379| |_2020_
_£_
_61_
_1,405_
_42,022_
_6,760_
_1,715_
_2,993_
_14,110_
_2,722_
_0_
_0_
_0_
_5,128_
_4,505_|**Payments**
17
Fundraising activities costs and payments
Church Activities:
18
Mission giving and donations
19
Parish share
20
Salaries and wages
21
Clergy and staff expenses:
Church Expenses:
22
Mission and evangelism
23
Church running costs:
24
Church utility bills
25
Costs of Trading
Major Capital Expenditure:
27
Major repairs to church building
28
Major repairs to church hall/other property
29
Major new work/alterations/extensions
99
Other Payments
TOTAL PAYMENTS
**Overall Surplus/(Deficit)**
Transfers between funds
**Net Receipts/(Payments)**
Balance b/f at 1 January
**Balance c/f**|**Restricted**
**General Fund**
**Special**
**Funds**
**TOTAL**
**2021**
**2021**
**2021**
**2021**
£
£
£
£
52
52
1,253
1,253
42,022
42,022
6,482
6,482
1,211
1,211
54
124
177
12,988
1,420
14,408
2,211
2,211
0
0
0
0
0
0
0
0
70
70
**Unrestricted Funds**| |---|---|---| |_81,421_||66,343
1,420
124
67,887| |**_2,578_ **
**_2,578_ **
_93,518_||**36**
**-1,420**
**-124**
**-1,508**
0
0
0
0
**36**
**-1,420**
**-124**
**-1,508**
18,155
77,579
363
96,096| |**_96,096_**||**18,191**
**76,158**
**239**
**94,588**| ## ## _**St Aidan's DCC**_ ## **Notes to the Receipts and Payments Accounts, 2021** |_Line_
_No_
Receipts
_3_
Special services collections retained by DCC
Baptisms
Other
_5_
Donations and Other Giving
Flowers
Teas and coffees
Votive candles
Saturday café
Donations after baptisms/funerals
Christmas
Other donations
_9_
Receipts from Fundraising Activities
Christmas market
_12_
Gross income from trading activities
Hire of Hall
_Special Collections for other charities etc_
_Royal British Legion - Poppy Appeal_
_Christian Aid - Big Brekkie_
_Children's Society - Christingle_
_Salvation Arny - Carols on the Green_
_Other_
Payments
_17_
Fundraising activities costs and payments
Gift Aid/Stewardship scheme
_18_
Mission giving and donations
Saturday café
Christmas charities
Other (top-ups)
_21_
Clergy and staff expenses
Incumbent's working expenses
Vicarage expenses
_22_
Mission and evangelism
Sunday school/Informal service
Youth Group
_23_
Church running costs
Insurance
Building maintenance
Grounds maintenance
Cleaning
Flowers
Costs of services
Organist fees
Printing, stationery and office equipment
Telephone/broadband and postage
IT
Other church running costs
_24_
Church utility bills
Electricity
Gas
Water|General
Fund
Special
Funds
Restricted
Funds
£
£
£
759
15| |---|---| ||774
-
-| ||20
504
134
617
120
575
775| ||2,745
0
0| ||990
0
0| ||1,929
0
0| ||_68_
_59_
_77_
_283_
_10_| ||_497_
_-_
_-_| ||£
£
£
52
0
0| ||600
600
53| ||1,253
-
-| ||224
987| ||1,211
-
-| ||54
-
124| ||54
-
124| ||1,909
127
1,408
480
3,027
27
1,088
990
1,830
627
426
1,530
940| ||12,988
1,420
-| ||584
1,521
106| ||2,211
-
-| Independenl examiner's report to the member5 of the D18tri¢t Church Coun¢il of St AidAn'8 Church, Brnllton Park I rew)rt to the members on my examination of the accounts of the Churcty prepared on a receipts and payments basis. for the year ended 31 December 2021. ResponS7b￿lI1es and basis ofreport As ￿eMberS of tbe Distiict Church Council you ttre restM)nsible for the preparation of the aLYOUTts in accordance with the requirements of the ChaTiti¢s Act 2011 {'the 201 l Act.). You consider that th¢ audii requirements of section 144 of tbe 2011 Aet do not apply and that an Inde[￿dent ex8mitwtion is required. Having satisfied myself that the a¢counts are not rqui￿d to k audite¢ I rerK)rt in respect of my examination of the accouTtts as ￿Tled out under section 145 of the 201 l Act. In carrying out my examination I have followed the Directi¢)ns given by the Chatity Commission uttd¢r section 145(5)(b) ofthe2011 Ad. Independenl &wminer's report I Gonfirni that I am qualified to undertske the examination because I am a of th¢ Instituk of CharteJEd Accountsnts in England and Wates. I have completed my examitiation. I confm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material resp￿t. l) accoun¢ing ￿CordS were not kept ill accordance with section 130 of the 2011 kn,. or 2) the accounts do not with those accounting records. I have no concerns and bave come across no other ll￿tterS in connection with the examination to which attention should b¢ drnwn in thi8 rq)ort in onkn to enable a proper understanding of the a¢counts lo be reached. John 0sIV41d BA FCA Stephen$on Coates Audlt Llmited Chartered accountants Wcst 2 Asama Court Newcastle Business Park Newcastle urrt)n Tyne NE4 7YD IS March 2022