Mitford & Hebron JPCC
Annual Report & Financial Reports
DIOCESE OF NEWCASTLE
Deanery of Morpeth
The Benefice of St Mary Magdalene Mitford and St Cuthbert Hebron Annual Reports of the Joint Parochial Church Council and Financial Reports 16 May 2024
This report is made in accordance with the Church Representation Rules (2020) and is separate from any statement or address that the incumbent may wish to make or any reports that any individual or parish group may present at the Annual Parochial Church Meeting (APCM).
It is the means by which the Joint Parochial Church Council (JPCC) gives an account of how it has fulfilled its responsibilities during the year in question and of its future plans.
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Priest-in-Charge: Rev Elaine Jones
Independent Examiner: Father A A Clements, 15 Carleton Rd, Gt. Knowley, Chorley. PR6 8TQ
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Mitford & Hebron JPCC
Annual Report & Financial Reports
Contents
Contents Description of the JPCC, constitution, location and details of the parish and trustees ......................... 3 Details of the meetings of the Standing Committee .............................................................................. 3 ‘Fit and proper’ persons statement ........................................................................................................ 3 Public benefit statement......................................................................................................................... 3 Trustees – induction and ongoing training details ................................................................................. 4 Financial review ...................................................................................................................................... 4 Children and vulnerable adults protection ............................................................................................. 4 Risk assessment statement ..................................................................................................................... 5 Reserves policy ........................................................................................................................................ 5 Future plans ............................................................................................................................................ 6 The financial statements and Independent Examiner’s report .............................................................. 7
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Mitford & Hebron JPCC
Annual Report & Financial Reports
Description of the JPCC, constitution, location and details of the parish and trustees
Authorised by Bishops Council in July 2021, the Joint Parochial Church Council (JPCC) of St Mary Magdalene Mitford, Morpeth, Northumberland and St Cuthbert Hebron, Morpeth, Northumberland was established in August 2021. The JPCC is constituted and acts in accordance with Parish Governance Model Rules of the Church Representation Rules 2020. All groups now report through and are overseen by the JPCC, providing a clear common identity and an ability to apply the time and energy saved from administrative duplications to better serve one another and our local community.
The JPCC meets on alternate months and has the following membership:-
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Rev Elaine Jones, Priest in Charge
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Beverly Morris, Secretary
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Carol Thompson, Treasurer
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Sean Fugill, Mi�ord Warden and Lay Vice Chair
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Janet Robinson, Mi�ord Warden
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Richard Addison, Mi�ord Warden
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Ian Craigs, Hebron Warden
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Ann A�wood, Deanery Synod member
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Nigel Jobson, Deanery Synod member
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Richard Quinby
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Sarah Mills
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Janice Robinson
All JPCC members are trustees of this Charity
Details of the meetings of the Standing Committee
The Standing Committee is constituted and acts in accordance with Rule M31 of the Church Representation Rules 2020. It meets by exception for items that require progressing urgently, with any decisions taken being notified to the full JPCC at their next meeting. During the past year the Standing Committee has only progressed matters on two occasions. Membership of the Standing Committee is as follows:
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Priest in Charge,
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JPCC Treasurer,
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JPCC Secretary,
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Warden from Hebron Parish (currently Ian Craigs),
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Warden from Mi�ord Parish (currently Sean Fugill)
‘Fit and proper’ persons statement
All JPCC members are required to meet the election qualifications defined in Rule M8 of the Church Representation Rules 2020. In making appointments, the JPCC has given proper consideration to the suitability of officers to act in such capacity and that consequently they are fit and proper persons.
Public benefit statement
The JPCC’s charitable objects (‘Promoting in the ecclesiastical parish the whole mission of the Church’) are primarily focused on the advancement of religion, which is recognised as a charitable
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Mitford & Hebron JPCC
Annual Report & Financial Reports
purpose having public benefit. All regular public worship is provided free of charge and open to all. In addition, the PCC’s activities as listed above have further public benefits; for example, teaching and taking assemblies offer advancement of education which is recognised as a charitable purpose having public benefit. Donations to other charities and our own projects provide public benefits in the relief of poverty and need, whether within or outside the ecclesiastical parish, often for minority groups with particular needs such as the elderly.
Trustees – induction and ongoing training details
Initial briefing will be given at the first meeting of new JPCC to remind members of their responsibilities as trustees of the charity. The Priest in Charge will have discussions with newly appointed officers to ascertain and arrange for any specific training that they require to fulfil their roles effectively. In addition JPCC members are required to undertake ongoing safeguarding training attended by all
Financial review
Receipts were slightly higher than 2022, largely due to the receipt of grants to cover building work. Planned giving was down by 6% on the previous year. Gift Aid recovered during the year is lower than 2022 due to a reduction in tax efficient planned giving, particularly in the second half of the year. As in previous years gift aid on donations received in the last quarter will be claimed in the following year.
Grants received during the year included £2,002 from the Mitford Foundation Trust (Administrator costs), £600 from the Mitford Plot Trust (relating to Mitford Plot expenditure the previous year), £24,687 from the Mitford Family Trust (Steeplejack and architect fees). All grants were fully expended during the year.
The JPCC met its parish share in full.
As in previous years the children and youth work has been funded without requiring funding from the General Fund. As well as our usual charity partners the Charity Partner Support Fund was able to make donations to a number of other causes thanks to regular and special support throughout the year. These include donations to New Hope for Children, West End Refugee Service, Wansbeck Valley Food Bank and The Roost. Additionally, the Fund was able to send additional money to the DEC (in support of Turkey and Syria) following dedicated collections being taken in Church. The collection from the Christingle service at St Cuthbert’s Hebron was donated to the Children’s Society.
Balances carried forward at 31 December on unrestricted funds totalled £119,934 for funding the activities and needs of the church. Approximately half of this amount is held in reserve representing approximately 6 months of anticipated running costs for 2024. Also included in this total is £58,065 held in designated funds. A further £47,291 is held in restricted funds. Following a review of funds which had been depleted through the year, some of the restricted funds have been redesignated as Designated funds.
Children and vulnerable adults protection
The JPCC has shown it’s commitment to ensuring best practice in terms of safeguarding children and vulnerable adults and has fully complied with the requirements of the House of Bishops guidance.
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Mitford & Hebron JPCC
Annual Report & Financial Reports
Risk assessment statement
The JPCC maintains a register of quantified risk assessments relating to its activities. This register also indicates controls applied to mitigate these risks
Reserves policy
It is JPCC policy to try to maintain a balance on unrestricted funds which equates to at least 6 months of unrestricted payments. This is equivalent to approximately £50,863 for 2024.
PCC Accounting Policy
The financial statements of the JPCC have been prepared in accordance with the Church Accounting Regulations on the Receipts & Payments basis.
Funds
General funds represent the JPCC’s monetary assets that are not subject to any special restrictions regarding their use, and are available for application to the general purpose of the JPCC. These monies can include funds designated for a particular purpose by the JPCC, and which did not have their use restricted by the donor. Restrictions within these funds are noted in the financial statements.
These accounts include monetary transactions, assets and liabilities for which the JPCC can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members, nor those in respect of assets for which the JPCC has no control.
Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.
Statement of Assets & Liabilities
The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities:
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Moveable church furnishings held by the Churchwardens on special trust for the JPCC and which require a faculty for disposal
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Land and buildings held on behalf of the JPCC
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Other fixtures, fittings and office equipment where the JPCC is free to dispose of such assets without faculty and where the original cost exceeded £1,000
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Investments held beneficially by the JPCC
The following assets are recognised and a monetary value given as part of the description in the Statement of Assets and Liabilities:
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Any other amounts owing to the JPCC including Church hall lettings and insurance claims
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Legacies where formal notification of entitlement and amount has been received by 31 December by the PCC
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Closing bank balances as shown in the receipts and payments account
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Mitford & Hebron JPCC
Annual Report & Financial Reports
The following liabilities are recognised in the Statement of Assets and Liabilities:
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Any loans or overdrafts advanced to the JPCC
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Any arrears of the Diocesan Parish Share
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Creditors for goods or services where the supply has been received and invoiced by 31 December
Future plans
During the year the JPCC joined the Parish Giving Scheme (PGS). Take up has been slow and there is a generosity campaign planned early in quarter two in 2024. The PGS offers people more flexibility and control over their giving. It also has the added benefit of Gift Aid being claimed monthly rather than quarterly. It is hoped that by the end of 2024 all current givers will have moved over to the PGS and we will have encouraged people to start giving or review their existing giving. It will then be possible to close the Barclays accounts, leaving the CAF bank the only transactional bank account for the JPCC.
As part of the generosity campaign a couple of significant projects that will be undertaken during 2024 will be highlighted. Additional finance will be required for these projects:
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Refurbishment of the Stable Room kitchen and associate works. The cost of these works are expected to be circa £5000
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Replacement of exis�ng mul� media system in St Mary Magdalene, Mi�ord (ini�al es�mate is c£16,500 but addi�onal quotes will be sought once the spec has been agreed)
2023 saw the JPCC take on a part-time administrator to assist the Priest in Charge. In addition to St Mary Magdalene, Mitford and St Cuthbert’s, Hebron this includes the following Upper Wansbeck Churches:
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Hartburn with Meldon and Netherwi�on
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St Andrew’s Hartburn
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St John the Bap�st, Meldon
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St Giles, Netherwi�on
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Bolam with Whalton
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St Andrew’s, Bolam
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St Mary Magdalene, Whalton
The Upper Wansbeck churches have agreed to finance 50% of vicar expenses and administrator costs. This arrangement is expected to continue into the foreseeable future.
Approved by the JPCC and signed on their behalf
Rev Elaine Jones (Priest in Charge) Bev Morris (Secretary to the JPCC)
21 March 2024 21 March 2024
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Mitford & Hebron JPCC
Annual Report & Financial Reports
The financial statements and Independent Examiner’s report
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Mitford & Hebron JPCC Annual Report & Financial Reports St•trfflent of Asstts•Thl U•blllt Funds 2023 Ttstal 2022 BarcL4ys Bwk CwTeThtkcowrt CAF Bank Currert .£3.399 E3.465 £9,755 £10.494 0.316 £14.190 E23.133 £29.134 -£1366 £39.926 E25.232 £9,79S É17.437 É92.350 £49.653 £19.$03 £9.3 £14.89) E9J.436 CBF Dtyosit Fufid {Htbr) C8F Depoyt su Imrtlordl £4.081 £41.404 £2.861 £30.630 In1Me Fund Shus ai mathet vae £58.214 £78,529 £16.661 £47.291 E74.874 £68.3B4 £167,224 £161,821 £41.4)4 Note5 to th •¢CnIs l The linancl 5taieffnts olthe PCC been prep¥ed knauordance theclwjrth Arcowtfjry W¢Aèticffis 21Th uslrythe Re(elpts & Paents ba 2 £JOk5urplit5 Iroffl Unre5tlKted Fwx15 In¥e5ted in CaAOwJrtho1 Eryl•nd knNY5trrtntFL¥KI th¥t5221W2CI)l. Furtl e5tsbk5hed 2014 trtrs1wtt surPs•n the investment. 3 The MO15 in ts8naied and restritted duriw thear ie'. B1 blf '. Genera Fund £11.633 £41.826 £S3.458 £110.376 2.548 £112,924 £82.495 -£28.5( £ii.( ÉSO.863 É61.869 £6.4) £6.49) £82.495 -£28. eu1lIf4% Fund Hell( Fuftd Churthyar¢ Youth Furyl WLYld MIS Partnefs Fd knC4Prt•l Fw £19.226 £7.225 £4,892 £14.3L £2,2C6 £26.758 £74.615 £413 £24.687 £5.019 £0 £7.125 £0 £14.283 Eo É25.783 f47.291 f3.177 £25 <L715 £1,792 £1.112 £3.317 .£3. £29.97? HRISlaifiry Fund Stsble Rwm AefvrtYsl¥nent FuTrJ Churctrryaid Fwd euik1 Fund Heatm8 Fund WLYld Misyon partr Fw (orttinprKy& Capit•l Assd Rrf4¥•wit Fthd 511 É6.446 .£510 £2.C(12 £7.805 £2.315 É19,638 £ts.co) £1.645 É11,659 ÉS8.CS £iJ59 £2.31S É19.638 £13.ChXI £6.(Q4 £1 £6.214 £7.729 £11,789 £33.747 £1.359 E29.172 Al Fur*J5Yotal £161.821 £117.(1) £118.686 £6.49J £167.224 Page 8 of 12
Mitford & Hebron JPCC Annual Report & Financial Reports iklin8 Fund Fu)d Irostrktedl mahor bulthry wohtttsand al( non4tyJMe k to thethurch and Stat Room. The rtstri£tod mormes A)thJde'. . hi5tOVK4ty Wt to retsted proie¢t. As ihe ld$ redep1ed ttrmsyeai the fufyj hèsbeen rtdossfjfd as a Ownaied Fund. ¥t1 Fund heatin8 system. and has betn used lry simdai PLry>Ses yrte. Ir1£ the upkeep ol the existlry ([ch 5v5tem.ht tl we5ent time thi5 fvnd doe5 not seek new thwchyard Fund The Churchyard Fund Irestrittedl was oriiM)aty estat4sshed with $3¢eS dedicated loi thÈupkeepola number ol sptcifd famity yabs, at the present tirnethislul doe5 rbot seek rew incon. More iecentty. thisfvrbd h•s betn wtdlty the 011 thLYthy¥d In As lhelO$re17rtuaNydePrQd tPAsiwr lurd has beon redeSatedaS Yvtsth 0 For identified rnih work IE2k tOWardsth wothrl. I1deS the r¥.lenced remthsolthe JaneaTr Wy (Esk tofund a workerl Snteres11 Nssion P¥inets knd Used to receive dethcated to the PCChriithr¥ io specffic and ieMral txltmil ¢au5t5. R¢¢•pts for spets•l thertts/<olertiMs•fiJ •$ drfhltd tyth (¢mmitt•. This h•5 tert r0d*si 4$ •Oe51wo Fwbj. T•tsi 2022 Furnts Furn1$ 1023 11 other li1¥14ry1e.' DthS Cxants (all eXpded byend 20231 . Mrtloid FourKl4tiw Trust (Admin costs 20231 - Mitfofd Pknl Trusi ICP•Jrchyarf 2022 . Mitlord FnihfTNst1Ouldifi# 20231 . Nerastle D8F IParth pE Grants) Ei.193 El193 É914 £2.1? £iQ)2 650 £24.687 £24.687 £3.370 £4.934 £28,482 £28,482 bl Irwesthnt kncome (BF Cw't Fund Intertsi IHbrcffil CBF Depogt Furyl Inttrest Imitfordl £364 £61 £2.548 £2.219 £2.912 £2.281 É61.35 added to this year s £2.548 £2.912 Nott HbrLb C8F Closln¢ O•lwK rtptyted a5 £9390.17 In Dec 2022 instead o £9151.82. 0 ence o Fees try weLhJinp and lunert15 Room Booirt £1.876 £1 £1,976 £1.876 £1 £1,976 £6.60S £2XI £6.835 Interest on CAF bank account I Xnow Clwr¢h lrfund of dup&¢•te payml Uppu WansbKk to E¥n5es £51 £156 £1.176 £51 £156 £L176 Page 9 of 12
Mitford & Hebron JPCC Annual Report & Financial Reports UtAitywarttsÈ Refund NCCCwncl Tax relund £S66 £857 £2.8( £566 £8S7 £2. ) Misslon Gk•kn¢ & I>oMflorts Wansbeck V•1 Foc#1 Gtoup West ErKI RefvKeeServKe NEW Hcvt lor ChihJ¥tn The Hub The Rst OEC IUkraiMI DÈC IPakis¢•nl DEC (TufkeylSyr41 £1.725 £1.725 £1.725 £L725 £L725 £L72S £2.454 £1,954 £2.454 £5LK) £474 £6 £267 £592 £6.084 £267 £592 £6,084 £8.440 Ver¢er lani AdmwTri5trator' £1.835 £yo £3.217 £5.992 £L835 É940 £3,217 £5,992 OerRy HouyrYA Costs. cler Exper. Admin15trator Setup C05tslEypefise5' £5.846 £2.729 £792 £9.367 £5,846 £1729 £792 £9.367 hl Chjrth ewgensos £644 £25 nn¢ Youih P•sity•l, Te4ctrir¥ & Wtythip Mirstry line Ser¥Kes U5 £25 £L2XI £383 £1.068 £LZ £168 £542 £9.C85 £11,423 £168 £S42 £39.176 £41.530 £547 £12.179 £14.484 Chwch lkI$ nNirl expe £30.082 £30,107 urch util- vtdbty Wafehouse Aelund £8.102 -£566 £7.536 £&102 .£566 £7,S36 £7.169 £7,169 nn aean8 Utility bilts P•pair & Maknter4n¢• £305 £4.064 £248 £4.617 £23.576 É30S £4,064 £248 £4.617 E53.683 £819 £986 79 £1.884 £21.653 £30.132 S The folb)w#i¢•Mttsarn rec4rised but not nec•%arfy¥•lI in the St•t•rnit ofAss•ts and L&•bi%Ms: m?bItCh fvrraOthry h&d by the Chwthw•rdeM special trust fty PCC •id iewwe a facty10r Page 10 of 12
Mitford & Hebron JPCC
Annual Report & Financial Reports
Approved by the JPCC and signed on their behalf
Rev Elaine Jones (Priest in Charge) Bev Morris (Secretary to the JPCC)
21 March 2024 21 March 2024
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Mitford & Hebron JPCC Annual Report & Financial Reports 12 Independent Examiner's unqualified report to the C. of E. P.C.C.'s 2018. members of the P.C.C. of the Parish of SL Mary Magdalcn. Mitford and St. Cuthbert's Hebron in respect of the b'inancial Ststements of the Parish for the year ending 31¥. December 2023 as set out OD the pages of this RtporL Rup¢¢¢ive r(8poll8ibilities of the P.C.C. 2nd the examiner. The P.C.C. mernr5 acting as the charity's trustees a responsible for the preporntion of the accounts. ThL charity's InLStees consider that an audit is not required for thc ycar under section 144 of the Chariiies Aci 2011(the Chariiies Aci) and that an indCpndcnl examination is Deeded. It is my responsibility to: examine the accounts under section 145 of the Chariiies Act to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5Kb) of the Charities ACL and to state whether parti¢ular rnatte have come lo my attenlio Blls of the Jodependtni Exminer' statement. My examination carried out in accordance with the general Direclions given by the Charily Commission and the guidance published in PCC Accounlability (Th¢ Charities Aci 2011 and the P.C.C.), 5 edition). An cxamination }lud¢S a TeN'iew of the a¢wunting rccords kept by the charity and a comparison of the accounts presenied Thith these records. It also includcs Considerntion of any unusual items or disclosures in ihe accounts, a1 seeking explanatian8 from the tn]slets Coeming such matlers. The prCdll% undertaken do not provide all the evidence that would be required for an audiL and consequcnily no opinion is given as lo whether the accounts present a 'true and fair. view and the rew>rt is limited io tknse malters set out in the siatemenl lOW. Independent examiner'$ statemen¢. In connection with my cxaminaiion. nomaterial matter has come to my attention which gives me Ca to klieve that any maittial rcspect.. a¢untIng records were not kept in accordance with scction 130 of the Charities ACL or thc accounts do not accord io the accountin8 records. I have Come acro&s no olr mattcr5 in ConnlI0n with the examinalion to which attention should be drawn in order to enabl¢ a pIDr understanding of ihc accounts is reached. Signd. Name Date IO.. April 2024. Revd. A. A. Clements Fellow AsxKiation of Charity Independent Examinets. Addrw 15 Carl¢knn Ro&L Greai Knowley. Chorley PR6 8TQ ACIE PCC CC32 Page 12 of 12