## **APCM Address 2022 – St. Andrew’s.**
I want to begin with thanking those who have helped and supported the ministry of this church over the last year, those unseen hours of work carried out quietly behind the scenes in order that this church is able to function and offer ministry and worship to this parish and community, those who do the readings and assist with setting up and tidying away after services, those who help to keep our finances and admin in order, those who help to maintain this building and keep it clean and tidy, those who assist in leading services when I’m on leave and those who work with me to ensure that good church governance is embedded, and essential decisions and activities are carried out properly and according to Charity Commission and Church law.
So, thank you to all those to whom this applies. You know who you are.
**
And secondly, I’d like to thank all those who have served as Church Officers or PCC members in these voluntary roles, which bring with them additional areas of responsibility and without whom this church just wouldn’t be able to continue.
Thank you also to all those who have agreed today to serve as elected representatives of this church. I look forward to working with you over this next year.
**
As you are aware, we are continuing to face huge changes in the Church of England, and our Diocese is already well along the journey of exploring hopefully positive ways of ensuring
Page **1** of **4**
that the Church’s mission and ministry continues effectively to the people of our communities.
The new Archdeacon of Stow & Lindsey – The Revd Alyson Buxton, currently Vicar of St. Botolh’s In Boston and lead for Resourcing Sustainable Church – will be appointed very soon and she will hopefully be able to provide leadership and focus for our part of the Diocese as we move forward together.
There will also be Deanery Partnership Area Deans appointed including for our North Lincolnshire deaneries of the Isle of Axholme, Yarborough and Manlake, a role which will run alongside a vicar’s current role in their parishes, so won’t be an additional expense, and who will be able to work strategically with the Archdeacon, clergy and parishes.
This new role will be a hugely responsible and time-consuming role and having been Area Dean myself twice, I understand the workload required. However, appointments haven’t yet been made.
The role of Rural Dean will remain in each Deanery.
**
In this Benefice, following consultation with the PCCs of St. Mary’s and St. Pancras, we have decided to return to a consistent weekly, predominantly clergy-led pattern of worship, rather than the current alternate Sunday pattern, until discussions and decisions about clergy responsibility for the parishes and benefices are completed in this Deanery and in the proposed Deanery Mission Partnership sometime later this year. These decisions will determine where the clergy will have responsibility throughout the Isle.
**
Page **2** of **4**
Although the current workload is keeping me busy in this Benefice along with supporting and covering services elsewhere in the Deanery, especially the many additional baptisms, weddings and funerals, I continue to give thanks for your understanding and support during these challenging times.
**
As you know, my practice in previous parishes has always been to encourage and build teams and to facilitate and empower others to exercise their own God-given ministry, whether that’s in assisting with services, or in administrative or other more practical ways.
In normal times, that process of discernment and encouraging conversations would have been well under way by now. However, it’s always a good time to continue sowing seeds and I hope that some of you will be open to responding in a positive way in offering your God-given ministry in some way.
## **
Prior to the pandemic you may remember me encouraging you all to ‘bring one friend’ with you to church. Thankfully, this was bearing fruit as some of you responded to that invitation.
Please don’t forget that crucially important task that we are all called to be involved in, of drawing others into God’s love and making disciples.
I encourage you all again to ‘bring one friend’ and to begin growing our church once again. There will always be room around the table.
**
Page **3** of **4**
It is clear that the world and the Church has changed and that is disorientating and causing anxiety for many.
We will have important decisions to make, as individuals, as PCCs and as a Church.
However, let us never forget that with God leading us we will have no need to fear.
I do hope that you will choose to join with me in this challenging yet exciting adventure together. Thank you.
Page **4** of **4**
## St Andrew's Parochial Church Council (Epworth)
Registered Charity No: 252324
Financial Accounts for the 31 December 2021 year ending
1 | P a g e
ST **ANDREW'S CHURCH, EPWORTH Annual Report** for **the** year ended 31 **December 202** 1
## Administrative Information
Trustees Reverend Paul Wilson (Rector) Mrs P Birks (Churchwarden & Treasurer) Miss S Storey (Churchwarden) Mrs J B rewster (Lay Chairperson) Mrs L Burnham Mr D Cooper Mrs J Cozens Mr D Higginson Mrs P Higginson Mrs W Kitson Mrs K Liddell Mrs J Matthews Mr J Oliver Mr M Rose Mrs fi Usztan (appointed 04/05/2021) **Address** Church Street Epworth Doncaster South Yorkshire DN9 1ER **Registered** Charity Number 252324 Independent Examiner Mrs Katie Sausage FCCA Voluntary Action North Lincolnshire 4-6 Robert Street Scunthorpe North Lincolnshire DNIS 6NG **Bankers** HSBC Market Place Epworth Doncaster South Yorkshire DN9 1EU
2 |
## **ST ANDREW'S CHURCH, EPWORTH**
## **Aizns and purposes**
St Andrew's Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Paul Wilson, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
## **Objectives and Activities**
The PCC is committed to enabling as many people as possible to worship at our church and to become or remain part of parish community at St Andrew's Epworth. When planning our activities, we try to enable people to live out their faith as part of our community: in worship and prayer, provision of pastoral care and in missionary and outreach work.
To enable us to more fully undertake this work, over the last 3 or so years a major scheme of restoration and improvements to the Church of St Andrew's, with the substantial help from grant funding, has taken place.
## **Achievements and Performance**
We offer a range of services each week and in the course of the year. Following an 18 months period in which due to the substantial building works, in which we could not worship in our Church, it has been pleasing to return, in May 2013, to our restored Church and to welcome growing numbers into our services and other activities. We continue to be grateful to all those who have played their part in ensuring St Andrew's and its' worship and other activities have continued elsewhere and in our restored Church. We also assist many to mark the milestones of their lives, in haptism, marriage and funerals.
Members of our PPC sit on the deanery synod and this provides us with an important link between the parish and the wider structures of the church. We continue to provide opportunities for social activities and visit and care for members of our parish whom are sick, frail, in hospital or housebound.
Our parish magazine keeps parishioners and the wider community of Epworth and District informed of important matters affecting our Church, with details of our services, contact details of our clergy and others and articles of interest about our activities and faith.
## **Financial Review** - **year end 31 December 202** 1
## **Volunteers**
We wish to put on record all the volunteers who have worked so hard to make our Church the welcoming, beautiful, historic place of worship and community life it is. In particular, our churchwardens, Mrs Birks and Miss Storey, all other members of our PCC and the many others who help in so many ways to keep our parish active, welcoming and witnesses of their faith.
## **Structure, governance and management**
The method of appointment of our PCC members is as set out in the Church Representation Rules. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC. The membership consists of the incumbent, churchwardens, the reader and members elected by those on the electoral roll of the Church.
The PCC members are responsible for making decisions on how all matters of general concern and importance to the parish including deciding on how the funds of the PCC are spent. The Trustees consider the Public Benefit when making decisions.
3 I a g e
## **ST ANDREW'S CHURCH, EPWORTH**
Independent Examiner's report to the PCC for St Andrew's Church, Epworth Parish,
I report on the annual report and accounts of the PCC for the year ended 31 December 2021, which are set out on pages 1 to 11, in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and section 144(2) of the Charities Act 2011 (’the 2011 Act’).
## **Respective responsibilities of** PCC **and examiner**
As members of the PCC you are responsible for the preparation of the accounts, and you consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and the Regulations) and that an independent examination is needed. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations, that is to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission in the 2011 Act, and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC 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 I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Whilst there is no concerns and I am happy to sign off the independent examination, I would recommend that the separation of restricted and unrestricted accounting recording is made clearer to allow easier analysis of the organisations accounts.
**Mrs Katie Sauvage FCCA Voluntary Action North Lincolnshire Limited 4-6 Robert Street Scunthorpe North Lincolnshire, DN15 6NG**
**Date:**
4 | P a g e
## ST ANDREW'S CHURCH, **EPWORTH** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 **DECEMBER** 2021
The attached notes form part of these financial statements,
|**INCOME &**ENDOWNMENTS
IncomingResources fromgeneratedfunds
Donations&legacies
Othertradingactivities
Incomefrom investments
1ncomefrom Church activities
2(a]
2(b)
Other incoming resources
2(e)
Totalincomingresources
EXPENDITUREON
Churchactivities
3(a)
Totalexpenditure
NetMovementsinfunds
Unrealisedgain/(loss)onrevaluation
TotalFundsbroughforward
At1January2021
**TotalFundscarriedforward**
At31December202I
2(d)|**Unrestricted**
**Restoration**
-unds
Appeal
Total
Unrestricte
Restoration
2021
d£unds
Appeal
3B,747
11,060
38,747
**`11,060`**
33,B06
7,149
1,370
106
`106`
56
B34
890
57
818
3,783
3,7B3
**`2,885`**|**`Tota`**
**`20Z0`**
3S,176
7,449
**`875`**
**`2,885`**|
|---|---|---|
||S3,752
034
**`54,586`**
44,197
`2,188`|46,385|
||(53,6721
(564)
(54,236)
(47,694)|(47,694}|
||(53,672]
(564)
(54,236)
(45,694)|(47,694]|
||`80`
2ZO
350
(3,497)
`Z,188`|(1,309)|
||4,333
4,333
1,969|1,969|
||**`4413`**
270
4,683
(1,528)
**`2,188`**|660|
||1z,778
31,0S1
43,8Z9
14,306
Z8,863|43,169|
||**17,191**
31,8Z1
48,512
12,778
3t,051|43,829|
5
## ST ANDREW'S CHURCH, EPWORTH
## Balance Sheet
As at 3t December 2021
||Note|`20]1`|2020|
|---|---|---|---|
|TangibleAssetsforChurchuse||Notvalued|Notvalued|
|Investment Assets|5|34,946|30,613|
|CURRENTASSETS||||
|Debtors||||
|ShortTermDeposits|`6`|4,669|3,835|
|Cashatbankandinhand|7|9,177|9,781|
|||13,846|13,616|
|LIABILITIES||||
|Creditors— amountsfallingdueinoneyear||(280]|(400)|
|||||
|NET CURRENT ASSETS||13,566|13,216|
|NETASSETS||48,512|43,829|
|FUNDS||||
|GeneralFunds(unrestricted)|9/t0|17,191|12,778|
|RestorationAppeal(restricted)|9/10|31,321|31,051|
|Totalfunds||`48,512`|43,829|
The atmched notes form part of these financial statements.
6 I a g e
**ST ANDREW'S CHURCH, EPWORTH**
**Notes to tbe fina».cial statezaeots**
**for the year ended 31 December 2021**
**1. Accounting policies**
## **1.1 Accounting Convention**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP FRS102.
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102, (effective January 2016) and other applicable accounting standards. The financial statements include all transactions, assets and liabilities for which the Parochial Church Council 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.
## **1.2 Funds**
Restricted funds represent donations or grants received for a specific object or invited by the Parochial Church Council for a specific objecc The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. However substantial funds have been transferred last year and this year from unremicted to restricted funds for the purposes of the Church restoration.
Unrestricted funds are general funds which can be used for Parochial Church Council ordinary purposes. Funds designated for a particular purpose by the Parochial Church Council are also unrestricted.
## **1.3 Incoming resources**
Planned giving, collections and 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 Parochial Church Council is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. Amounts received specifically for mission are dealt with as restricted funds. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **1.4 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 Parochial Church Council. The Diocesan Parish Share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **1.5 Fixed Assets**
Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011. For anything acquired prior to 31 December 2011 there is insuficient cost information available and such assets are not valued in the financial statements. The church is currently undergoing significant restoration work. Such costs are ongoing and have been expensed through the statement of financial activities and have not been capitalised, last year and in the current period. The bulk of these are fixed additions to the Church which is not owned by the PCC. A small amount of the expenditure is portable, but has been funded with grants and so if capitalised a designated reserve with a release equal and opposite to the depreciation would be needed. Amounts are not material and would be complex in accounting terms.
Investments are valued at market value at 31 December 2021.
7 | P a g e
**ST ANDREW'S CHURCH, EPWORTH** Notes **to tbe fioaacial statezuents for the year ended 31 December 2021**
## **Z. IhiCOME & ENDOWMENS**
|**Z.**
**IhiCOME & ENDOWMENS**||
|---|---|
|2(a)
**Donations&**
**legacies**
Gift Aid
Envelopes
Collections
Tourism/Donations
Heritage Lottery
Donations
Grants
2(b)
Othertrading
**activities**
Magazines (Sales&
Adverts)
Rents(Land&
Wayleave)
ShopSales
Events
WB/Wrootre
Expenses
FeedInTariff
Quickline
Communications
Sundries
VATrefund
SaleofAssets
Stewardship
2(c)
**Incomefrom**
**investments**
Investment income
Bankinterest
2(d)
Incomefrom
church**activities**
Fees
2(e)
**Otherincoming**
resources
Refunds and other
income
Transfers|Unrestricted
Restoration
Total
Unrestricted Restoration
Total
Funds
Funds
**202**1
Funds
Funds
**2020**
6,405
-
6,405
6,323
6,323
22,663
- 22,663
19,011
-
19,011
6,353
-
6,353
2,962
2,962
3,326
3,326
5,510
1,370
6,880|
||38,747
38,747
33,806
1,370
35,176
1,381
-
1,381
3,084
3,084
7,650
-
7,650
2,116
2,116
650
650
600
600
`1,039`
1,039
1,049
1,049
600
`-`
**`600`**
340
340|
||11,060
- 11,060
7,449
7,449
832
832
54
804
858
56
2
58
3
14
17|
||S6
834
890
S7
818
875
3,783
3,783
2,885
-
2,885|
||3,783
3,783
2,885
-
2,885
106
-
106|
||106
-
106|
||53,752
834 54,586
44,197
2,188 46,385|
## **ST ANDREW'S CHUCCH, EPWORTH**
## **Notes to the financial smteinents for the year ended 31 December 2021**
|`3(a]`
Examiner'sfees
TOTALEXPENDITURE
**EXPEhiDITURE**
ON
ParishShare
Clergyexpenses
Organist
Maintenance
Insurance
Gas& Electric
Magazine
FeesreFunerals
Sundries
AltarCosts
Donations
WebsiteCosts
BankCharges
HireofHall
Professionalfees
BuildingWork
Churchrestoration
costs
Independent|Unrestricted
Restricted
**Total**
Unrestricted
Restricted
**Total**
Funds
Funds
**2021**
Funds
Funds
**2020**
34,649
- 34,649
29,649
29,649
1,628
**1,628**
1,710 -
**1,710**
400
**400**
1,200 -
**1,200**
3,993
**3,993**
3,628 -
**3,628**
4,606
-
**4,606**
4,734 -
**4,734**
4,670
**4,670**
4,896 -
**4,896**
276
**276**
515 -
**515**
998
-
998
432 -
**432**
67
-
67
60 -
60
153
153
171 .
**171**
1,310
16
-
-
1,31O
-
16
-
7S
-
-
75
394
-
394
232
**232**
204
204
-
564
564
30
280
**280**
390 -
390|
|---|---|
||S3,672
564 **54,236**
47,694
-
**47,694**|
||53,672
564 **54,236 **
47,694 —
**47,694**|
4. Staff costs
|Salaries,wagesand honoraria|202*
2OZO
400
1,200|
|---|---|
During the year the Church Council remunerated the services of the organist, but no payments were large enough to attract social security costs. This equates to less than one full-time employee. No payments or expenses were paid to any other Church Council member, persons closely connected to them or related parties.
## **S. Investment Assets**
|Market value at1January 2021
Revaluationgain/(loss)
Marketvalueat 31December2021|**2021**
30,613
**2020**
28,644
4,333
1,969|
|---|---|
||34,946
30,613|
The holding at 31 December 2021 was 1,494 shares in the Central Board of Finance of the Church of England's Investment Fund (2020: 1,494 shares). The market value at 31 December 2021 represents investments for unrestricted funds.
9 | P a g e
## ST AND REW'S CHURCH, EPWORTH
## Notes to the financial statements
for the year ended 31 December 2021
## 6. Short Term Deposits
|CBSDepositFund|**Unrestricted**
**Restricted**
**Total**
Funds
Funds
2021
Total
2020
4,669
4,669
3,835
-
4,669
4,669
3,835|
|---|---|
||-
|
## 7. Cash at Bank and in Hand
|HSBC PCC
Account
Restoration
AppealAccount
MoneyManager
Acctiunt
MoneyManager
Restoration
Account|Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
Funds
Funds
2021
Funds
Funds
2020
8,327
—
8,327
6,327
—
6,327
622
622
1,186
1,186
97
97
2,137
—
2,137
130
130
130
130|
|---|---|
||8,424
752
9,176
8,464
I,316
9,780|
## 8. Liabilities
Amounts falling in one year
|8. Liabilities
Amounts fallinginoneyear|||
|---|---|---|
|Loan advancedreRestorationCosts
Trade Creditors
Accruals
Independent Examinationfee|2021
`280`
`Z80`
2020
400
400||
|||400|
## 9. Analysis of net assets between funds
|TangibleAssetsforChurchUse
Current Assets
Current Liabilities
Total|Unrestricted
Restricted
Total
`2021`
9,046
ZS,900
34,946
8,425
5,421
13,846
(280)
(280)|Unrestricted
Restricted
Total
`2021`
9,046
ZS,900
34,946
8,425
5,421
13,846
(280)
(280)|Unrestricted
Restricted
Total
`2021`
9,046
ZS,900
34,946
8,425
5,421
13,846
(280)
(280)|
|---|---|---|---|
||**`17,191`**|31,321
|48,512|
10
ST ANDREW'S CHURCH, E woRTH
## Notes to the financial statements
for the year ended 31 December 2021
## 10. Fund movements
|RestrictedFunds
RestorationAppeal
Unrestricted
Funds
GeneralFund
TotalFunds|B/fwdat
Incoming
Resources
Transfers
Investment
C/fwdat
01.01.21
resources
expended
Gain/(Loss)
31.12.21
31,051
834
(564)
31,321
12,778
53,752
(53,672)
4,333
17,191|
|---|---|
|||
||43,829
54,586
(54,236)
4,333
48,512|
The restricted fund comprises of funding received for the restoration of the Church together with substantial funds moved from unrestricted funds.
11
St Andrew's Parochial Church Council (Epworth) Registered Charity No: 252324
Financial Accounts for the 31 year ending December 2021
1 | P a
E Volllntar Actio
.r Noytb Lincolns6iYe
ST **ANDREW'S CHURCH, EPWORTH Annual Report** for **the** year ended 31 **December**
**202** 1 Administrative Information
Reverend Paul Wilson (Rector) Mrs P Birks (Churchwarden & Treasurer) Miss S Storey (Churchwarden) Mrs J B rewster Mr D Cooper Mrs J Cozens Mr D Higginson Mrs P Higginson Mrs W Kitson Mrs K Liddell Mrs J Matthews Mr J Oliver Mr M Rose Mrs S Usztan
## Trustees
**Address** Mrs S Usztan Church Street Epworth **Registered** Charity Doncaster South Number Independent Yorkshire DN9 1ER Examiner 252324 Mrs Katie Sausage FCCA Voluntary Action North Lincolnshire 4-6 Robert Street **Bankers** Scunthorpe North Lincolnshire DNIS 6NG HSBC Market Place Epworth Doncaster South Yorkshire DN9 1EU
2
## **ST ANDREW'S CHURCH, EPWORTH**
## **Aizns and purposes**
St Andrew's Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Paul Wilson, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
## **Objectives and Activities**
The PCC is committed to enabling as many people as possible to worship at our church and to become or remain part of parish community at St Andrew's Epworth. When planning our activities, we try to enable people to live out their faith as part of our community: in worship and prayer, provision of pastoral care and in missionary and outreach work.
To enable us to more fully undertake this work, over the last 3 or so years a major scheme of restoration and improvements to the Church of St Andrew's, with the substantial help from grant funding, has taken place.
## **Achievements and Performance**
We offer a range of services each week and in the course of the year. Following an 18 months period in which due to the substantial building works, in which we could not worship in our Church, it has been pleasing to return, in May 2013, to our restored Church and to welcome growing numbers into our services and other activities. We continue to be grateful to all those who have played their part in ensuring St Andrew's and its' worship and other activities have continued elsewhere and in our restored Church. We also assist many to mark the milestones of their lives, in haptism, marriage and funerals.
Members of our PPC sit on the deanery synod and this provides us with an important link between the parish and the wider structures of the church. We continue to provide opportunities for social activities and visit and care for members of our parish whom are sick, frail, in hospital or housebound.
Our parish magazine keeps parishioners and the wider community of Epworth and District informed of important matters affecting our Church, with details of our services, contact details of our clergy and others and articles of interest about our activities and faith.
## **Financial Review** - **year end 31 December 202** 1
## **Volunteers**
We wish to put on record all the volunteers who have worked so hard to make our Church the welcoming, beautiful, historic place of worship and community life it is. In particular, our churchwardens, Mrs Birks and Miss Storey, all other members of our PCC and the many others who help in so many ways to keep our parish active, welcoming and witnesses of their faith.
## **Structure, governance and management**
The method of appointment of our PCC members is as set out in the Church Representation Rules. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC. The
3 a g
membership consists of the incumbent, churchwardens, the reader and members elected by those on the electoral roll of the Church.
The PCC members are responsible for making decisions on how all matters of general concern and importance to the parish including deciding on how the funds of the PCC are spent. The Trustees consider the Public Benefit when making decisions.
3 a g
## **ST ANDREW'S CHURCH, EPWORTH**
Independent Examiner's report to the PCC for St Andrew's Church, Epworth Parish,
I report on the annual report and accounts of the PCC for the year ended 31 December 2021, which are set out on pages 1 to 11, in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and section 144(2) of the Charities Act 2011 (’the 2011 Act’).
## **Respective responsibilities of** PCC **and examiner**
As members of the PCC you are responsible for the preparation of the accounts, and you consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and the Regulations) and that an independent examination is needed. It is my responsibility to issue this report on those accounts in accordance with the terms of the Regulations, that is to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- To state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission in the 2011 Act, and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC 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 I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2)to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Whilst there is no concerns and I am happy to sign off the independent examination, I would recommend that the separation of restricted and unrestricted accounting recording is made clearer to allow easier analysis of the organisations accounts.
**Mrs Katie Sauvage FCCA Voluntary Action North Lincolnshire Limited 4-6 Robert Street Scunthorpe North Lincolnshire, DN15 6NG**
**Date:**
4 | P a g e
## ST ANDREW'S CHURCH, **EPWORTH** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 **DECEMBER** 2021
these financial statements, Total UnrestricteRestoration 2021 **Tota20Z0** d £unds **Unrestricted Restoration INC** f **OM** r -unds Appeal Appeal **E &** 1 7 END , O 1 WN 4 56 B3 890 57 818 ME **875** 9 NTS 4 Inc 2(d) 3,783 3,7 B 3 **2,885 2,885** omi ng Res our ces fro m gen erat ed fun ds Do n atio ns & leg acie s Oth er trad ing acti vitie s
The attached notes form part of these financial statements,
I n co me
1 7 3S,1 76 , 0 3 7,449 Tangible Assets for Church Other i n co ming resources 2 (e) 106 Investment Assets Total incoming resources S3,752 034 CURRENT ASSETS EXPENDITURE ON Debtors Church activities 3(a) (53,6721 (564) Short Term Deposits Cash at bank and in hand Total expenditure (53,672] (564) Net Movements in funds 80 2 ZO LIABILITIES Unrealised gain/(loss) on 4,333 Creditors — amounts falling revaluation year **4413** 270 Total Funds brough forward NET CURRENT ASSETS At 1 January 2021 1z,778 31,0 S1 ~~NET A~~ SSETS **Total Funds carried forward** At 31 December 202 I **17,191** 31,8 Z1 ~~FUND~~ S
General Funds (unrestricted) Restoration Appeal (restricted) Total funds
ST ANDREW'S CHURCH, EPWORTH
Balance Sheet As at 3t December 2021
The atmched notes form part of these financial statements.
20]1
**ST ANDREW'S CHURCH, EPWORTH**
## **Notes to tbe fna».cial statezaeots for the year ended 31 December 2021**
## **1. Accounting policies**
## **1.1Accounting Convention**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP FRS102.
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102, (effective January 2016) and other applicable accounting standards. The financial statements include all transactions, assets and liabilities for which the Parochial Church Council 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.
## **1.2Funds**
Restricted funds represent donations or grants received for a specific object or invited by the Parochial Church Council for a specific objecc The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. However substantial funds have been transferred last year and this year from unremicted to restricted funds for the purposes of the Church restoration. Unrestricted funds are general funds which can be used for Parochial Church Council ordinary purposes. Funds designated for a particular purpose by the Parochial Church Council are also unrestricted.
## **1.3Incoming resources**
Planned giving, collections and 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 Parochial Church Council is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. Amounts received specifically for mission are dealt with as restricted funds. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **1.4Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the Parochial Church Council. The Diocesan Parish Share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **1.5Fixed Assets**
Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011. For anything acquired prior to 31 December 2011 there is insuficient cost information available and such assets are not valued in the financial statements. The church is currently undergoing significant restoration work. Such costs are
7 | P a g
ongoing and have been expensed through the statement of financial activities and have not been capitalised, last year and in the current period. The bulk of these are fixed additions to the Church which is not owned by the PCC. A small amount of the expenditure is portable, but has been funded with grants and so if capitalised a designated reserve with a release equal and opposite to the depreciation would be needed. Amounts are not material and would be complex in accounting terms.
Investments are valued at market value at 31 December 2021.
7 | P a g
## **ST ANDREW'S CHURCH, EPWORTH** Notes **to tbe fioaacial statezuents for the year ended 31 December 2021**
|**Z.**
**IhiCOME & **
**ENDOWMENS**
2(a
)
**Donations&**
**legacies**
Gift Aid
Envelopes
Collections
Tourism/Donations
Heritage Lottery
Donations
Grants
2(b) Othertrading
**activities**
Magazines (Sales&
Adverts)
Rents(Land&
Wayleave)
ShopSales
Events
WB/Wroot
re
Expenses
FeedInTarif
Quickline
Communications
Sundries
VATrefund
Saleof
Assets
Stewardship
2(c)
**Incomefrom**
**investments**
Investment income
Bankinterest
2(d) Incomefrom
church**activities**
Fees
2(e) **Otherincoming**
resources
Refunds and other
income
Transfers|Unrestric
ted
Restorati
on
Total
Unrestrict
ed
Restorati
on
Total
Funds
Funds
**202**1
Funds
Funds
**2020**
6,405
-
6,405
6,323
6,323
22,663
-
22,66
3
19,011
-
19,01
1
6,353
-
6,353
2,962
2,962
3,326
3,326
5,510
1,370
6,880|
|---|---|
||38,747
38,74
7
33,806
1,370 35,176
1,381
- 1,381
3,084
3,084
7,650
-
7,650
2,116
2,116
650
650
600
600
1,039
1,039
1,049
1,049
600
-
**600**
340
340|
||11,060
- 11,06
0
7,449
7,449
832
832
54
804
858
56
2
58
3
14
17|
||S6
834
890
S7
818
875
3,783
3,783
2,885
-
2,885|
||3,783
3,783
2,885
-
2,885
106
-
106|
106
106
53.752
834 54.58
44,197
2,188 46,385
81Page
## **ST ANDREW'S CHUCCH, EPWORTH**
## **Notes to the financial smteinents for the year ended 31 December 2021**
|3(a]
Examiner'sfees
**EXPEhiDITURE**
ON
ParishShare
Clergyexpenses
Organist
Maintenance
Insurance
Gas& Electric
Magazine
Feesre
Funerals
Sundries
AltarCosts
Donations|
Unrestrict
ed
Restricte
d
**Total**Unrestrict
ed
Restricte
d
**Total**
Funds
Funds
**2021**
Funds
Fund
s
**2020**
34,649
-
34,64
9
29,649
29,64
9
1,628
**1,62**
**8**
1,710
-
**1,710**
400
**40**
**0**
1,200
-
**1,200**
3,993
**3,99**
**3**
3,628
-
**3,628**
4,606
-
**4,60**
**6**
4,734
-
**4,734**
4,670
**4,67**
**0**
4,896
-
**4,896**
276
**27**
**6**
515
-
**515**
998
-
998
432
-
**432**
67
-
67
60
-
60
153
153
171 .
**171**
1,310
-
1,31O
-
-|
|---|---|
||S3,672
564
47,694
-
**47,6**
**94**|
## **54,236**
TOTAL 53,67 564 47,694 **47,694** EXPENDITURE 2 — **54,236** 202 2OZO *
## 4. Staff costs
Salaries, wages and honoraria
400 1,200
During the year the Church Council remunerated the services of the organist, but no payments were large enough to attract social security costs. This equates to less than one full-time employee.
No payments or expenses were paid to any other Church Council member, persons closely connected to them or related parties.
|**mentAssets**|**2021**|**2020**|
|---|---|---|
||30,61|28,64|
|Market value at1|3|4|
|January 2021|||
## **S. Investment Assets**
Revaluation gain/(loss)
Market value at 31 December 2021
9 | P a
4,333 1,969 34,946 30,613
The holding at 31 December 2021 was 1,494 shares in the Central Board of Finance of the Church of England's Investment Fund (2020: 1,494 shares). The market value at 31 December 2021 represents investments for unrestricted funds.
9 | P a
ST AND REW'S CHURCH, EPWORTH
Notes to the financial statements for the year ended 31 December 2021
## 6. Short Term Deposits
|**Unrestricted**
**Restricted**
**Total**
Funds
Funds
2021
Total
2020
CBSDepositFund
Cashat BankandinHand
4,669
4,669
3,835
-
4,669
4,669
3,835
8. Liabilities
Amounts falli
nginoneyear
Loan advancedreRestoration
CostsTrade Creditors
Accruals
Independent Examinationfee
9.Analysisofnetassets
between funds
2021
280
Z80
Unrestricted
Restricted
2020
400
400
Total
2021
TangibleAssetsforChurchUse
9,04
6
ZS,900
34,946
Current Assets
8,42
5
5,421
13,846
Current Liabilities
(280
)
(280)
Unrestricte
d
Restricte
d
Total
Unrestricte
d
Restricte
d
Total
Funds
Funds
2021
Funds
Funds
2020
HSBC PCC
8,327
— 8,327
6,327
— 6,327
Account
Restoration
622
622
1,186 1,186
Appeal
Account
Money
Manager
97
97
2,137
— 2,137
Acctiunt
Money
Manager
130
130
130
130||**Unrestricted**
**Restricted**
**Total**
Funds
Funds
2021
Total
2020
4,669
4,669
3,835|**Unrestricted**
**Restricted**
**Total**
Funds
Funds
2021
Total
2020
4,669
4,669
3,835|
|---|---|---|---|
|||-|4,669
4,669
3,835|
## CBS Deposit Fund 7. Cash at Bank and in Hand
10
Total
**17,191** 31,321 48,512
11
## ST ANDREW'S CHURCH, E woRTH
Notes to the financial statements for the year ended 31 December 2021
## 10. Fund movements
|Restricted
Funds
Restoration
Appeal
Unrestricted
Funds
GeneralFund
TotalFunds|B/fwd
at
Incomin
g
Resourc
es
Transfe
rs
Investme
nt
C/fwd
at
01.01.2
1
resourc
es
expende
d
Gain/
(Loss)
31.12.2
1
31,051
834
(564)
31,321
12,778
53,752
(53,672)
4,333
17,191|
|---|---|
|||
||43,829
54,586
(54,236)
4,333
48,512|
The restricted fund comprises of funding received for the restoration of the Church together with substantial funds moved from unrestricted funds.