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 30 March 2025** 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. . Priest-in-Charge: Rev Elaine Jones Independent Examiner: Father A A Clements, 15 Carleton Rd, Gt. Knowley, Chorley. PR6 8TQ Page **1** of **11** 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 ............................................................................................ 5 Risk assessment statement ..................................................................................................................... 5 Reserves policy ........................................................................................................................................ 5 Future plans ............................................................................................................................................ 6 The financial statements and Independent Examiner’s report .............................................................. 7 Page **2** of **11** 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:- - Rev Elaine Jones, Priest in Charge - Beverley Morris, Secretary - Carol Thompson, Treasurer - Richard Addison, Mi�ord Warden - Ian Craigs, Hebron Warden - - Ann A�wood, Deanery Synod member - Nigel Jobson, Deanery Synod member - Richard Quinby - Sarah Mills - Janice Robinson, Mi�ord Warden - 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: - Priest in Charge, - JPCC Treasurer, - JPCC Secretary, - Warden from Hebron Parish (currently Ian Craigs), - Warden from Mi�ord Parish (currently Janice Robinson) ## **‘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 Page **3** of **11** 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** Overall Receipts were slightly higher than 2023, largely due to an increase in donations. Over 50% of the donations were from two anonymous givers, the balance being made up of funeral donations and the card reader which generated £1,418. Planned giving was down 3% on the previous year and the impact of the generosity campaign held in September will be reviewed early in 2025. Gift Aid recovered during the year was slightly higher than 2023 (up 11%) due to the take up of the Parish Giving Scheme through which Gift Aid is recovered on a monthly, rather than quarterly, basis. However, as 60% of givers are yet to transfer over the Parish Giving Scheme gift aid on donations received in the last quarter will be claimed in the following year. Both Barclays accounts (Mitford and Hebron) were closed during the year leaving the CAF account as the only transactional account for the JPCC. Grants received during the year included £10,839 from the Upper Wansbeck Churches (contribution towards administrator costs and vicar expenses), £350 from Hebron Community Association (contribution towards heating of St Cuthberts, Hebron) and £17,792 from the Mitford Family Trust (architect fees, repair of stained glass window and masonry conservation repairs). All grants were fully expended during the year. The JPCC met its parish share in full. The significant increase in salaries, wages and honoraria is due to a full year of costs for the Administrator. Utility bills are down on the previous year due to both Churches joining the Church of England Energy Basket. Stable Room costs were significantly higher than 2023 due to the refurbishment of the kitchen and redecoration throughout. The Mitford Foundation Trust has agreed to fund some of these works. As in previous years the children and youth work has been funded without requiring funding from the General Fund. The Charity Partner Support Fund made donations to New Hope for Children, West End Refugee Service, Wansbeck Valley Food Bank and The Hub. Additionally, money collected during coffee after the Sunday services was donated to Royal British Legion. Balances carried forward at 31 December on unrestricted funds totalled £83,816 for funding the activities and needs of the church. Included in this figure is approximately six months of the Page **4** of **11** Mitford & Hebron JPCC Annual Report & Financial Reports anticipated running costs for 2025 held in reserve. In addition, a total of £40,8245 held in designated funds. A further £44,734 is held in restricted funds. One of the designated funds (Stable Room Refurbishment) currently has a negative balance but as mentioned above Mitford Foundation Trust has agreed to provide a grant towards these costs. ## **Children and vulnerable adults’ protection** The JPCC has shown its 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. ## **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 £52,500 for 2025. ## **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: - Moveable church furnishings held by the Churchwardens on special trust for the JPCC and which require a faculty for disposal - Land and buildings held on behalf of the JPCC - 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 - Investments held beneficially by the JPCC Page **5** of **11** Mitford & Hebron JPCC Annual Report & Financial Reports The following assets are recognised and a monetary value given as part of the description in the Statement of Assets and Liabilities: - Any other amounts owing to the JPCC including Church hall lettings and insurance claims - Legacies where formal notification of entitlement and amount has been received by 31 December by the PCC - Closing bank balances as shown in the receipts and payments account - The following liabilities are recognised in the Statement of Assets and Liabilities: - Any loans or overdrafts advanced to the JPCC - Any arrears of the Diocesan Parish Share - Creditors for goods or services where the supply has been received and invoiced by 31 December ## **Future plans** A review of the Generosity Campaign held in September 2024 will be held early in 2025. Current givers who haven’t yet transferred to the Parish Giving Scheme will be encouraged to do so early in the year. Anticipated projects for 2025, subject to funding being raised or sourced, include: - Replacement chairs for the Stable Room - 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) - Inves�gate damp in St Mary Magdalene, Mi�ord with the possibility of replacing the Nave flooring and removing the pews - Redecora�on of St Cuthbert’s, Hebron Approved by the JPCC and signed on their behalf Rev Elaine Jones (Priest in Charge) Bev Morris (Secretary to the JPCC) 23 January 2025 23 January 2025 Page **6** of **11** Mitford & Hebron JPCC Annual Report & Financial Reports ## **The financial statements and Independent Examiner’s report** **The Joint Parochial Church Council of the Ecclesiastical Parishes of St Mary Magdalene, Mitford & St Cuthbert, Hebron (Charity No 1196182)** ## **Receipts and Payments Accounts** |Notes
**Receipts**
**Voluntary giving**
- Planned giving
- Collections at services
- All other giving/voluntary receipt
4a
- Gift Aid recovered
- Legacies received (capital value)
- Grants
4a
**Activities for generating funds**
4b
**Income from investments**
4c
**Church activities**
4d
**Other incoming resources**
4e
**Total Receipts**
**Payments**
**Church activities**
- Mission giving and donations
4f
- Diocesan parish share contribution
- Salaries, wages and honoraria
4g
- Clergy and staff expenses
4h
**Church expenses**
4i
- Mission and evangelism costs
- Church running expenses (including
governance)
- Church utility bills
- Stable Room Running Costs
**Costs of generating funds**
**Major capital expenditure**
**Other expenditure**
**Total Payments**
**Excess of receipts over payments**
Transfers between funds
3
Cash at bank and in hand at 1 Jan
Cash at bank and in hand at 31 Dec|**Unrestricted**
**Fund**
**Unrestricted**
**Designated**
**Fund**
**Restricted**
**Fund**
**Endowment**
**Fund**
**Total**
**2024**
**Total 2023**
£59,767
£300
£60,067
£61,737
£4,128
£4,128
£3,089
£7,820
£7,820
£1,193
£15,613
£15,613
£14,113
£952
£11,189
£17,792
£28,981
£27,289| |---|---| ||£98,517
£17,792
£300
£116,609
£108,372| ||£1,850
£1,850
£1,533
£3,544
£3,544
£2,912
£2,729
£2,729
£1,976
£82
£2,168
£2,250
£2,806| ||£106,722
£19,960
£300
£126,982
£117,600| ||£5,767
£5,767
£6,084
£42,700
£42,700
£42,700
£12,242
£2,002
£14,244
£5,992
£6,930
£6,930
£9,367
£426
£426
£11,428
£23,420
£2,857
£37,705
£41,530
£5,385
£5,385
£8,102
£2,565
£10,625
£13,190
£4,617| ||£81,676
£41,815
£2,857
£126,347
£118,391| ||£169
£169
£295| ||£81,844
£41,815
£2,857
£126,516
£118,686| ||£24,878
-£21,855
-£2,557
£466
-£1,086
-£4,614
£4,614
£0| ||£20,264
-£17,241
-£2,557
£466
-£1,086| ||£20,316
£41,404
£30,630
£92,350
£93,436
£40,579
£24,164
£28,073
£92,816
£92,350| Page **7** of **11** Mitford & Hebron JPCC Annual Report & Financial Reports St•tement of Auets •nd Lbikwkmi R•strfrted Endowm•nt Tot41 Fwids Funds 2024 Totsl ZOZS F¥nd¥ C•th Fund• Barclays Bank Current Account CAF eank Current Account. CBF Oeposlt Fund (Hebronl C8F Lkp051t Fund Imltfordl £39,926 £62.OKI £25.232 £10.273 E9.755 f 20.463 £17.437 £92.816 £92.350 É16.787 £10.273 13.520 E40.579 'aftertJkln8 Intoatcount £792.61 paymenis not C￿ared the ￿nk Oth•vMvn•t•ry Au•ts £20X62 £25212 2￿61 £28J)73 E24.164 Inv•itm•thtAM•ts Investment Fund Shares at marketvJlue É43.237 C83.816 É16.661 f 40A24 £16.661 £44.734 176.558 É74.B74 eJ69,374 f 167.224 Notes to the Kcounts l The Ilnanclal s¢atementsof the PCC h•ve t*•) pwewed 4) #cowdan￿*11h lhe(￿l￿¢￿Jfi1l￿ft*BU1olk)fiS 2C¢6 u$ln8 the Recelpts & Paymenis 2 E3C* surplu51rom Unreslrkted Fund51nvestsdln CCLA Clwrth ol En￿and IrNe5tment share$ 221C*121))4. Oep051t Fund esiabllshed 2014 toshow ihesviplus the InveSt￿nI. 3 The mcwementsin (k•ted and re5ti*ted lund5dwI￿th2ye•r were.. Inv••tm• I bft R•¢•lpl¥ P*ymqnl¥ Tr¥nrf•r e41 ¢ft Ufir•itrfet•d General Fund - Oeposlt Fund Ireseryesl £103.178 É3.544 EICfj.722 £81 4.614 £27.726 £1,684 É56.091 £1,684 £83￿16 ÉS0.B63 £61￿69 £81￿44 4.614 A•itd¢¢•d Heatln8 Fund Youth Fund Hebron Capltal Fund E7.225 E14.283 É25.781 E47.291 £7,22S E12,643 É24.865 E44,734 E1ffj39 É1.218 E2M57 £￿) in•t•d HR1518ffing Fund E2.(Q2 Siable RL￿ RefUrbl5hm￿t Fw É7A)5 Churchyard Fund E2,315 8ulldln8 Fund £19.638 Heating Fund E13,IMK) World M5551on Partners Fund É1.645 CDntin8enry & Ca￿tal Asset Replxement Fund £11,659 É5&065 E2KO2 £10￿2$ El￿23 £22398 -£2.820 El.292 £17.201 13,IXX) £492 £19.960 £5.767 £4.611 £11,659 É40A24 É19.9 £41￿15 £4.614 All FundsTotal 167,224 £126.982 £126.516 £1,684 £169,374 Re¥tri¢tod Heatin8 Fund The Heaiirrf Fund Irestrirtedl wasoriwnbltyestablished ioflnèntt a new thurth heati￿System. and ha5 been used for sSmik]r purpose5 sin￿. induding the upkeep of the ￿511￿6 thurth heating 5Y5tem. At the present Ilme ihis lund does fiDi seek nevi ificcrfne. Page 8 of 11 Mitford & Hebron JPCC Annual Report & Financial Reports ## Youth Fund For identified youth work (£2k towards youth worker). Includes the ringfenced remains of the Janice Quinby legacy (£5k to fund a youth worker) (with interest) |||interest)|||||| |---|---|---|---|---|---|---|---| ||||**Unrestricted**||||| |4|**Further Analysis of Receipts and Payments**|**Unrestricted**
**Funds**|
**Designated**
**Fund**|**Restricted**
**Funds**|**Endowment**
**Funds**|**Total**
**2024**|**Total 2023**| ||**a) Receipts**||||||| ||All other giving/voluntary receipts:||||||| ||Donations|£7,820||||£7,820|£1,193| ||Grants (all expended by end 2024)||||||| ||- Mitford Foundation Trust||||||£2,002| ||- Mitford Plot Trust||||||£600| ||- Mitford Family Trust (Building Fund 2024)||£17,792|||£17,792|£24,687| ||- Upper Wansbeck contribution to Vicar Expense|£10,839||||£10,839|£1,176| ||- Hebron Community Association|£350||||£350|| |||£19,010|£17,792|||£36,802|£29,658| ||**b) Activities for generating funds**||||||| ||Church Open Day|£950||||£950|| ||Craft Fair||£900|||£900|| |||£950|£900|||£1,850|| ||**c) Investment Income**||||||| ||CBF Deposit Fund Interest (Hebron)|£518||||£518|£364| ||CBF Deposit Fund Interest (Mitford)|£3,026||||£3,026|£2,548| |||£3,544||||£3,544|£2,912| ||**d) Church activities**||||||| ||Fees for weddings and funerals|£2,624||||£2,624|£1,876| ||Stable Room Bookings|£105||||£105|£100| |||£2,729||||£2,729|£1,976| ||**e) Other incoming resources**||||||| ||Interest on CAF bank account|£82||||£82|£51| ||I Know Church (refund of duplicate payment)||||||£156| ||Utility Warehouse Refund||||||£566| ||NCC Council Tax refund||||||£857| ||Insurance Claim||£2,168|||£2,168|| |||£82|£2,168|||£2,250|£1,630| ||**Payments**||||||| ||**f) Mission Giving & Donations**||||||| ||Wansbeck Valley Food Group||£1,800|||£1,800|£1,725| ||West End Refugee Service||£1,800|||£1,800|£1,725| ||New Hope for Children||£1,800|||£1,800|£1,725| ||The Hub||£300|||£300|| ||The Roost||||||£50| ||DEC (Turkey/Syria)||||||£267| ||WERS expenses||£67|||£67|£592| ||||£5,767|||£5,767|£6,084| ||**g) Salaries, wages and honoraria**||||||| ||Vergers|£2,572||||£2,572|£1,835| ||Organist|£800||||£800|£940| ||Administrator*|£8,869|£2,002|||£10,872|£3,217| |||£12,242|£2,002|||£14,244|£5,992| Page **9** of **11** Mitford & Hebron JPCC Annual Report & Financial Reports |**h) Clergy and staff expenses**
Clergy Housing Costs*
Clergy Expenses*
Administrator Costs/Expenses*
*The Upper Wansbeck churches have agreed to contri
**i) Church running expenses**
Mission and evangelism costs
Church running expenses (including
governance)
Youth
Pastoral, Teaching & Worship Ministry
Cost of Services
Music
Governance, Licensing, Copyright etc
Church building running expenses
Church utility bills
Utility Warehouse Refund
Stable Room Running Costs
Cleaning
Utility bills
Repair & Maintenance
Refurbishment Costs|£4,409
£4,409
£5,846
£2,305
£2,305
£2,729
£216
£216
£792| |---|---| ||£6,930
£6,930
£9,367| ||bute 50% of these costs
£426
£426| ||£426
£426| ||£1,639
£1,639
£25
£389
£389
£1,230
£1,512
£1,512
£388
£235
£235
£168
£750
£750
£542
£8,542
£23,420
£1,218
£33,180
£39,176| ||£11,428
£23,420
£2,857
£37,705
£41,530| ||£5,385
£5,385
£8,102
-£566| ||£5,385
£5,385
£7,536| ||£788
£788
£305
£1,731
£1,731
£4,064
£46
£46
£248
£10,625
£10,625| ||£2,565
£10,625
£13,190
£4,617| ||£19,804
£34,045
£2,857
£56,706
£49,066| - 5 Both Barclays Accounts (Mitford PCC and Hebron PCC) were closed during the year and the money transferred to the CAF Bank Current Account - 6 The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities: moveable church furnishings held by the Churchwardens on special trust for the PCC and which require a faculty for disposal. - 7 The expenses paid to the incumbent may include a small immaterial portion, which relates to their function as a PCC member. No other payments were made to PCC members for being members of the PCC. - 8 These financial statements exclude three trust funds (the Mitford Church Foundation Trust, the Mitford Family Trust and the Mitford Plot Trust) which are administered by the Incumbent and other trustees, and over which the PCC has no control. Approved by the JPCC and signed on their behalf Rev Elaine Jones (Priest in Charge) 23 January 2025 Bev Morris (Secretary to the JPCC) 23 January 2025 Page **10** of **11** Mitford & Hebron JPCC Annual Report & Financial Reports Independent Examiner's unqualified report to tbe C. of E. P.C.C.'s 2018. members of th¢ P.C.C. of the Parish of St. Mary Magdalen. Mirford and St. Cuthbert's Hebron in respect of the Financial Statements of the Parish for the year ending 31°. December 2024 &9 set out on PAges $¢ven to ten of of this Report. Respective responsibilities of the P.C.C. *nd the ¢xamintr. Th¢ P.C.C. membvTS acting as the chariiy's tnLStccs are resEx)tLsibl¢ for the PTepaTation of the accounts. 'lThe charity's tru5ttts consider that an audit is not required for th¢ ycar section 144 of th¢ Chwitics Act 2011(th¢ Charities Act) and that an iwnt eXami￿10n is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities A io follow the pr￿edur¢S laid dowm in the general Directions given by the Cljarity Commission (under section 14515Kb) of the Charities ACL and lo ststc whets particular matters hve come to my attentio B*skn of the Independ¢Dt Ex#niDer's st•temenL My ¢xamination carried out in accordance with the general Directions given by the Chan'ty Commission and the guida￿ publish¢d in PCC Accountability (The Chariiies Act 20118nd the P.C.C.). 5 edition). An fiumination includes a review of the wiuniing records kept by ihe harity and a comkwi50n of the xcounts pr¢scnted with thtse records. li a]so inclL consideration of any unusual items or disclosures in th¢ w¥unt& aTMI seeking explanaiion5 from the trustees ¢onc¢rning such matters. The procedures undertaken do noi provide all ihe evidence that would be required for an A￿1( aThJ conscquently no opinion is given as to whether the 4¢coiini.4 present a 'true 4nd f4ir' view and th¢ rewrt is limited to those matteTS yet out in the stst¢m¢ni below. 1ts41ependent ￿*￿IDer,$ ilatemeML In ¢onncction wilh my examinalioTL material matter has C4)me to my attention which gives me use to believe that ItL any material resrKcL accounting records were noi kepi in accordance with se¢tion 130 of the Charities Ad. or I h&v¢ ¢omc acro&8 no other matkTS in c4)nne¢tion with thc ¢xamination to which alieniion Should Signed. Name Revd. A. A. cIen￿lts Da* 28 . January 2025. Fellow A$￿¢latIOn of Clwity knderthkni Ex8mi Addr¢ss 15 Carletrm Rorf Gre* Knowley. Chorl¢y PR6 8TQ ACIE PCC CC32 Page 11 of 11