**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STOCKTON PARISH CHURCH** ## **ANNUAL REPORT & FINANCIAL STATEMENTS** **YEAR ENDED 31 DECEMBER 2023** ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STOCKTON PARISH CHURCH** ## **ANNUAL REPORT & FINANCIAL STATEMENTS** ## **YEAR ENDED 31 DECEMBER 2023** ## **CONTENTS** ||Page| |---|---| |Annual Report of the Parochial Church Council|3| |Independent Examiners Report|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Notes to the Financial Statement
|12| 2 The Parochial Church Council presents its report, together with the financial statements for the year ended 31[st] December 2023 ## **ADMINISTRATIVE INFORMATION** Church Office: Stockton Parish Church High Street Stockton on Tees TS18 1SP During the year the following served as members of the Parochial Church Council (PCC): Incumbent: Revd Mark Miller (Chairman) Curate: Revd Julia Bell (Until 30[th] September 2023) Revd Grace Aciro (From 3[rd] July 2023) Church Wardens: Peter Akers Rohan Hayle Elected Members: Steve Whitehouse Atainu Ernest Mbikan Alison Massey Kirsty McCathie Mathew Bains Sinenhlanhla Ndlovu Richard Donaldson (From 22[nd] May 2023) ## **STRUCTURE GOVERNANCE AND MANAGEMENT** Stockton Parish Church is a parish within the Church of England as defined by canon law. Individual parishes within the Church of England do not have a separate constitution. They work within the framework of Church of England ecclesiastical law, consisting of the Parochial Church Council Powers Measure (1956) and the Church Representation Rules. Parish Name: Stockton Parish Church Church Address: Stockton Parish Church, High Street, Stockton on Tees, TS18 1SP Membership of the PCC is either ex-officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. In addition, the PCC has the power to co-opt members. 3 The Church is led by the incumbent with the assistance of the senior leadership team and is governed by the PCC that meets bi-monthly. ## **Standing Committee** This is the only committee that is required by law and is made up of the incumbent, Church Wardens and Treasurer. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It has not met during the year. ## **OBJECTIVES AND ACTIVITIES** Stockton Parish Church Council (PCC) is responsible, along with the Vicar (Revd. Mark Miller), for good governance of the Church. In January 2023 Stockton Parish Church launched a new mission and vision statement: _Our mission is for everyone to know who they are, whose they are, and the difference they are called to make in the world._ _Our vison is to grow to a church of 500 disciples, and plant 3 new churches in the next 5 years._ The Leadership Team and PCC believe that this vision will have a positive missional impact on the town that we serve. Over the year this new mission and vision has informed our prayers, preaching, activities, and financial decisions. Each year, approximately 10% of our ‘Voluntary Giving’ income is donated as ‘Mission Giving’. Recipients are identified by the Mission Giving Team and approved by the PCC. The Mission Giving Team also considers requests for donations coming from other potential recipients. When considering the objectives of the charity, the trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. This report will highlight some of the public benefits of Stockton Parish Church. ## **ACHIEVEMENTS AND PERFORMANCE FOR THE PUBLIC BENEFIT** ## **General Review of the Year** Our main Sunday worship service throughout the year has been our regular 10:30am service which has an open invitation to all. This has been well attended with an average attendance of 96 adults and 25 under 18’s by the end of 2023. We have approximately 192 in our worshiping community. We have been able to provide a live stream of this service throughout the year with approximately 70 people engaging online each week. In February we launched a second Sunday service at 4pm providing a more relaxed an informal style of worship and teaching. However, in the 3 months which this service ran it was not well attended and the decision to stop this service was made in May. This is allowing the PCC and Leadership Team to reassess the needs of the community and the best use of resources available for Sunday services. Our special services throughout the year were particularly well attended and provided a place for the town to celebrate key points in the church calendar. In particular, services held over the 4 Christmas period where of great benefit to many. Our Candlelit Memorial service, attend by just over 100 people, provided space to pause and remember loved ones lost. Our Christmas Eve Carols by Candlelight Service was once again a highlight to the town, attended by approximately 550 people, as we celebrated the birth of Jesus. ## Courses Our primary aim is to introduce individuals to Jesus and provide them with a supportive environment to nurture their relationship with Him. In 2023, the church conducted two Alpha courses, offering approximately 25 individuals the opportunity to explore the Christian faith. Additionally, at the beginning of the year, we offered a Bereavement Journey course, providing support to 12 individuals navigating through loss and grief. These courses welcomed participants of all faith backgrounds or none. ## Under 18’s Ministry In June, we enhanced our ministry for under 18’s, introducing a more tailored approach for this age group. This involved restructuring our Sunday morning provision, segmenting it into three distinct age categories: 3-8 years olds, 9-12 year olds, and 13-18 year olds. This deliberate partition ensures more precise, age-specific teaching and discipleship. There was a positive response to this decision as our Under 18’s ministry saw a surge in voluntary team members. Following a strict safer recruitment process, the PCC welcomed 7 new team members dedicated to serving the under 18’s. This strategic change has strengthened this ministry and expanded the capacity to provide enhanced discipleship and teaching to a greater number of children and young people. This year, we have sustained our Youth Socials provision, hosting events most Sunday evenings throughout the year. This initiative not only provides young people in our community with a dedicated space to meet peers and socialise but also offers opportunities for enriching experiences such as cinema trips and bowling. In addition to this, we are grateful for the support received from the Tees Valley Community Foundation, which granted us £5000. This funding played a crucial role in enabling a group of young people to attend the summer festival New Wine United. Without this funding, many of these young people would have missed out on this transformative experience, highlighting the profound impact that such opportunities can have on their personal and spiritual development. After attending New Wine United 4 young people made a decision to be baptised. ## Engaging with local schools The PCC is committed to engaging with children and young people within the community. This commitment is evident through the active involvement of supporting local schools in assemblies and chaplaincy initiatives, creating meaningful opportunities for spiritual growth and exploration. It is of note that Ian Ramsey now fund our Youth Missional Pastor one day a week to provide chaplaincy services. A significant achievement in school outreach occurred during the Christmas season, where more than 1000 school children attended church-hosted carol services. This provided an inclusive space for children of diverse backgrounds to explore the significance of Christmas and an opportunity to reflect on their individual beliefs and faith. ## Accessibility Navigating our grade 1 listed building provides significant challenges when it comes to accessibility. Despite these obstacles, the PCC has taken a meaningful step in accessibility with the support of a £8000 donation from The Teesside Family Foundation. This generous contribution, alongside PCC’s decision to allocate a further £6800 from general funds, enabled the installation 5 of a new accessible stage complete with ramp for wheelchair access. This improvement is beneficial all year round but was received particularly positively at the popular Mayor’s Carol Service this Christmas where all students, including those using wheelchairs, could confidently perform on stage. ## Summer Cinema and Warm Spaces 2023 has been another year where the impact of the cost-of-living crisis has been evident in our community. To support people through this time we have opened the church as a warm and welcoming space. Throughout the 6 weeks summer school holidays we ran a Summer Cinema event where families could attend a viewing of a film and free lunch in the church. This was well attended with approximately 15 families accessing this service. Throughout the year we have continued to run our Wednesday afternoon lunch group, Agape. Through this we provided a warm soup lunch and refreshments, as well as a space for the community to gather and connect. This has been a vital space for many people especially in the winter months with around 20 attending each week. Throughout December we extended our warm space provision with our Christmas Cinema showing classic Christmas films in the afternoon targeted at those who may be experiencing social isolation, and family films in the early evening providing children and families with a warm and free activity through the festive period. ## Community Grocery The PCC and leadership team had envisioned the establishment of a Community Grocery at SPC in 2023, aiming to provide affordable groceries to individuals facing financial challenges. The plan included offering various wellbeing and life skill courses to support individuals and families in navigating their current circumstances. However, we were unable to secure funding for this comprehensive project and therefore the PCC and Leadership Team are developing plans to introduce a scaled-back version of the project, prioritising the implementation of wellbeing and life skills courses initially. Despite the limitations, this approach will facilitate the start of impactful activities while creating room for reassessment and potential future development. ## Pastoral Care Throughout 2023 the leadership team has had a specific focus on developing pastoral care within the church predominately in the form of the development and growth of _Small Groups._ Throughout the year 7 new small groups were established taking the total number of small groups to 9. These groups give space for people to develop community and friendships, exploring faith together and providing support for spiritual and emotional wellbeing. ## Safeguarding Safeguarding is a standard agenda item at each PCC and Leadership Team meeting. The church places a high value on safeguarding and is dedicated to building a culture of safe practices. Throughout the year we have recruited 7 new team members to the Under 18’s team using following the Church of England’s practice of Safer Recruitment. We continue to ensure that safeguarding training is up to date for all staff and volunteers working with children, young people and vulnerable adults. This year, Steve Whitehouse the Parish Safeguarding Officer stepped down from this role after several years of serving in this post. Sinenhlanhla Ndlovu has taken on the role of Parish Safeguarding Officer and will have responsibility of overseeing good safeguarding practices within the church. As of the end of 2023 the church is not involved in any ongoing safeguarding cases and has no serious incidents of safeguarding to report. 6 ## Church Plant - The Way In late 2022 the PCC commissioned John and Dawn Cottey to lead a new church plant called ‘The Way’. This was commissioned as a church with a vision to establish a network of house churches across the area planted from The Way. The Way began to meet in October 2022 with 12 people meeting weekly together in a home around a meal for prayer, worship and bible reading. One week every month, The Way have been joining with the wider SPC community for our Sunday morning service. The Way gives financially together into a restricted fund used for the mission and community life of The Way. Throughout the year, The Way have seen some spiritual growth in their members but have not had any numerical growth. Some of the original 12 members have left and now 9 people attend regularly. The Way have lead several missional outreach activities within the community, including social events such as a murder mystery evening, Christmas party, and street snow party. In April 2023, The Way started to explore the possibility of planting their next house church into the Port Clarence area. To begin with this showed potential, connecting with other Christians on the estate, and beginning a weekly meeting with 6-7 people. Unfortunately, the host for this meeting was no longer able to offer the space to meet and these meetings therefore came to an end. The Way are taking time to prayerfully consider if they should pursue Port Clarence as their next area for church planting. ## Church Plant - Overseas In 2022 we established a church overseas. For reasons of safety this report is brief as the church meets in an Asian country where Christian expressions of faith are illegal. This underground church is lead by local lay leaders, supported through SPC. Throughout 2023 the church continued to grow in number and there were baptisms with new leaders emerging. 7 ## **FINANCIAL REVIEW** Total receipts on unrestricted funds were £160,925 (2022: £129,423) of which £135,068 (2022: £81,463) was unrestricted voluntary donations (including gift aid recovered), and a further £13,180 (2022: £13,893) was grant income. In addition, £89,219 (2022: £91,865) was received for restricted purposes. £148,204 (2022: £132,370) was spent from unrestricted funds to provide Christian ministry, including a contribution to the Diocese of Durham of £50,000 (2022: £45,000). Before fund transfers, there was a net expenditure on unrestricted funds of £12,272 (2022: £2,898) and a net income on restricted funds of £454 (2022: £5,448). As a result, total reserves increased by £13,176 (2022: £2,550). ## **Reserves Policy** It is PCC policy to maintain a balance on unrestricted funds that equates to at least six months' unrestricted payments (as opposed to the Charity Commission guidance of three months’ unrestricted payments). This is because so many of our salary obligations are funded by restricted donations. The policy gives an unrestricted reserve requirement of equivalent to £74,102 (one half of £148,204). The year ended with unrestricted funds of £73,111 (2022: £55,423). On behalf of the Parochial Church Council: Revd Mark Miller Chair Date: 9th[th] May 2024 Peter Akers Church Warden Date: 9th[th] May 2024 8 ## **Independent Examiner's Report to the Trustees of** ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF STOCKTON PARISH CHURCH** I report to the charity trustees on my examination of the accounts of the church for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the church’s trustees you are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (‘the 2011 Act’) and that an independent examination is needed. ## **Basis of independent examiner’s report** Since the church’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an 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. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. that accounting records were not kept as required by section 130 of the Act; or 2. that the accounts do not accord with those records; or 3. that the accounts do not comply with the accounting requirements of the Act; or 4. that there is further information needed for a proper understanding of the accounts. ## **Independent examiner’s statement** I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention. Signed: For and on behalf of Gillian Duffy & Co Ltd, 1 The Beeches, Stokesley, Middlesbrough [DATE] 9 Stockton Par15h thurch Statefflent of Nnanclal Acthfltles forthe Y&ir Ended 31 December 2021 Unrestrlrted funds Re5trlcted funds Total fvnd5 Total fvnd5 Notes INCOMING RESOURQS Incoffllnz re50urcesfrom £enerJted funds Vduntary income tivitie5 for generatirK¥ fur Investment iDcorne Incoffllnz re50urcesfrom charttab￿ Kllvltle5 tharitable Activitses al 21bl 2¢cl 149.248 1.228 8.255 89,219 2J7A67 1.228 8.255 193.455 1.667 19.114 21dl 3.194 3.194 7.102 Total Incom1￿ resourr25 160.925 89219 221JJ8 RESOURCES EXPENDED Cost5 of iener4tln¥funds 31al 148.204 88.765 236.969 218.787 Tot•1 resou1￿ expethded 148204 218.787 NET INCOMINGIIOUTGOINGI RESOURCES JEFORE TRANSFERS 11.176 2.SSO Grosstransfers ￿tweeTh fut￿$ 74 Not 1ncomln8llout8oln81 resourcosbeforo othor recognlsed 8alThsand losses 518 13.176 l550 REC014CIUATION OF BJN05 Tcrtal funds brou8htforward Prior year adjustment Iheatin8 loan) 55,423 26.879 82.302 79.752 TOTAL FUNDS CARRIED FORWARD 73.111 27.407 ICII.51B 8Z.30Z io Approved by the Parochial Church Council on 20[th] May 2024 and signed on its behalf: Revd Mark Miller PCC Chair Date: 9th[th] May 2024 11 ## **1. Accounting Policies** ## **Basis of financial statements** The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102. The financial statements have been prepared under the historical cost convention. 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 their main affiliation to another body, nor those that are informal gatherings of church members. This is the first year that the accounts have been prepared using the accrual accounting method and this has resulted in the adjustment to the opening reserves. There was insufficient information to prepare comparatives for all balances, however comparatives are available on the Statement of Financial Activities. ## **Fund accounting** Restricted Funds comprise revenue donations or grants for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. Unrestricted Funds are income funds which are to be spent on the PCC’s general purposes. Designated funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Designated funds remain unrestricted and the PCC will move any surplus to other general funds. ## **Incoming resources** Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are readily quantifiable. All incoming resources are accounted for gross. ## **Resources expended** Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Fixed assets** Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011. 12 Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2021 there is insufficient cost information available and therefore such assets are not valued in the financial statements. In future years any individual item with a cost more than £2,000 will be treated as a fixed asset and depreciated on a straight line basis over four years, and items with costs below this amount will be written off when incurred. 13 Unre￿1￿¢1ed Restrfded luhds fuhts Tota12021 Told 2022 L¥PENDNUPE so 45.MO B4lrnainienance 392 944 657 3.307 8,627 4,693 12,710 B30 649 1.018 1.611 5.500 14,495 5,740 3,388 913 651 1.018 1.611 aeankniand 5undr E*ttrkty 14,495 5.740 18,883 913 651 In5UTantE kl3intenante Refuseand Pe5tControl Water Con5uh?nts 15,495 480 120 Tots1(hu￿rn￿nIn1**STAFF COSTS**||| |---|---|---| ||**2023**|**2022**| |Wages and salaries|73,061|86,583| |Pension contributions|1,257|1,859| |Employer NIC|1,243|2,554| |Average number of employees|2.6|3.4| There were no employee benefits to key management personnel in the current or previous year. ## TRUSTEES’ EXPENSES PCC members were paid expenses throughout the year for cost incurred on behalf of the PCC. None of these costs related to their services as members of the PCC. ## **RELATED PARTIES** Unrestricted donations of £19,173 (2022: £21,673) were received from related parties (PCC members). ## **6 FIXED ASSETS** Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2021 there is insufficient cost information available and therefore such assets are not valued in the financial statements. In future years any individual item with a cost more than £2,000 will be treated as a fixed asset and depreciated on a straight line basis over four years, and items with costs below this amount will be written off when incurred. During 2023, a total of £15,100 (including £7,100 from the restricted SDF fund) was spent on repairing the ceiling of the church hall, and this was categorised as maintenance. A further £19,252 (including £4,743 from the restricted John Priestman fund) was spent on replacing the staging, and this was categorised as worship equipment. These items were not treated as fixed assets as they replaced or repaired parts of the church building. 15 ANALY￿SoFNE[A5SE￿S BUWWI FUNDS 2023 Totslfunds 2022 Totslfund5 Unrestli￿ fund5 Cutrenta55ets 73,111 73,111 27,407 27,407 100,518 100,518 82,302 82,302 MOVEMENTIN FVNDS Net Ttan5for5 bettveen lunds At31 D￿￿ffib￿r At ljanuary Z023 movem 2023 UnrE5trxtedfund5 fjeneTalfund G￿1n¥ 59.919 20.084 54.375 8.735 73,111 15.553 60A63 12,722 Re5rr*red fund5 4.743 14.7431 18,0001 Hall refutbi5hmÈnt CRF SDF Eden ThEWby TheW3yHub Conferen Newwlne DDukn5 68 244 74 12.867 1,145 12A67 6,027 3,584 55Z 3.224 1,085 27,4lQ8 4,882 a,2ll 552 3.224 1,085 454 26,874 74 82.302 13.176 100.51B The ￿e￿il¢le￿Iund5t0￿s15tOl.' CRF.'gtantreceivEd frDMtheN5t￿n3ILQtt￿ry Cuknral RecoveryFund forC0v￿ r￿Openin8￿D5ts Eden.. 8rientow3rd5tll devebptnentand workof theMillLaneEdentearn. TheWayHub.' mon*sloriheadrnlni51ratbDandceniralnerwortof'TheWaW thurth pknL Thewèy l.. moh￿SfortheuseofThÈWty I housechuth. Conferenty. fUnds£ole￿dtO3ttend thi%event Newwlne. fund5£01ectedtoattend Ihi%e¥ent [￿U￿s.. to ￿nab￿¥￿u￿￿pEop￿tOatte￿d a ￿dE[shipL￿Utse. TheVnrests1(tedfuTrdstM￿stOf'. mis5￿￿ GMll4'.fDrthedOnat￿ntoOther mES￿n￿1[hatlt Ge￿￿Talf￿nd 16