The Parochial Church Council of the Ecclesiastical Parish ...€¦ · The monthly Prayer Visiting...
Transcript of The Parochial Church Council of the Ecclesiastical Parish ...€¦ · The monthly Prayer Visiting...
AnnRpt13.docx3 Page 1 Annual Report
The Parochial Church Council of the Ecclesiastical Parish of St Thomas Norbury
Annual Report
Year ended 31st December 2013
Reference and administration details
Charity Name and Number The Parochial Church Council of the Ecclesiastical Parish of St Thomas Norbury
Registered Charity No 1130910
Church of England, Diocese of Chester, Stockport Deanery, Parish No. 1812
Public Address The Parish Office, c/o 75 Chester Road, Hazel Grove, Stockport SK7 5PE
Church premises: Norbury Parish Church, London Road, Hazel Grove, Stockport SK7 4RF
Incumbent Reverend Richard Lawry: 75 Chester Road, Hazel Grove, Stockport SK7 5PE
Bankers Barclays Bank plc, Hazel Grove Branch, 136 London Road, Hazel Grove, Stockport SK7 4DW
Independent Examiner Victoria Fryman, 12 The Hollies, off Mersey Road, Didsbury, Manchester, M20 2GD
Trustees (Parochial Church Council Membership) During the year 2013 the following served as trustees and members of the PCC:
Incumbent: Revd Richard Lawry * Chairman Associate Vicar: Revd Robert Green * Associate Minister: Revd Hugh Griffiths Curate: Revd Jenny Mayo-Lythall Readers: Dr Alan Brown Mr Richard Crocker Also as Deanery Synod representative Pastoral Worker: Mrs Margaret Darbyshire Wardens: Mr Lawrence Dark * Mrs Jill Elsby * Elected members: Mrs Winn Cameron
Mr Michael Cheslett Elected April 2013 Deanery Synod Representative
Mrs Faith Clarke Mrs Maureen Hughes * Secretary Mr Martin Johnson Mrs Susan Jones Mr David Kerr Resigned April 2013 Mrs Pru Kerr Resigned April 2013 Mr John Millington Mr Robert Moulton Resigned April 2013 Mr Josh Owens Mr Graeme Potts Mr Stuart Shawcross Mrs Ann Smith
Mrs E Snape Deanery Synod Representative Elected April 2013
Mrs Pamela Southcombe Mrs Brenda Thompson Deanery Synod Representative Mr Trevor Tinson* Treasurer Mrs Ann Whitehead * Standing Committee member
AnnRpt13.docx3 Page 2 Annual Report
Structure, governance and management
Type of governing document The Parochial Church Council is a corporate body established by the Church of England. It operates under the Parochial Church Powers Measure (effective from 2
nd January 1957).
Constitution The Parochial Church Council is responsible for all parish finance, its management and control, including the appointment of a treasurer. While it may delegate some of its duties this does not remove its legal responsibilities. These include:
keeping 'proper accounting records', which are sufficient to show and explain all the PCC's transactions and must include a record of all relevant assets and liabilities. The records, together with the annual financial statements, must be preserved for at least six years from the end of the financial year to which they relate. The records must:
o show and explain all the PCC's transactions; o disclose the PCC's financial position at any time; o enable the required accounts to be prepared; o show on a day-to-day basis all receipts and payments and what they were for; o include a record of all assets and liabilities.
ensuring that the finances of the PCC are under its control and only delegated if the PCC can ensure that its wishes will be followed.
preparing an annual account (financial statements) and report for presentation to the Annual Parochial Church Meeting in accordance with the requirements of the Church Representation Rules.
arranging for a suitable independent examination or audit of the financial statements.
Selection of trustees The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
Induction and training of trustees When new trustees are elected a training session may be held at which the responsibilities and duties of the PCC trustees are explained. Specific training is provided from time to time as needed either using local courses or courses arranged by the Diocese.
Organisation structure The full PCC met 9 times during the calendar year with an average attendance of 66% of the members. Committees met between meetings and, where necessary, matters were referred to the full PCC for discussion.
The PCC operates through a number of committees, which meet between full meetings of the PCC, and subcommittees that report through the main committees.
Standing Committee. This is the only committee required by law. It has power to transact the business of the PCC between its meetings subject to any directions given by the full Council.
Churchyard Committee Mission Contact Committee Property Management Committee Worship and Teaching Committee Youth Leaders Council One World Group Growth Action Planning (GAP) Group
Relationships with related parties The Norbury Development Trust (No.509905) is an associated registered charity that publishes its accounts separately.
The Norbury Church Parish Trust (No. 1105111) is an associated registered charity that manages the sports field land. The managing trustee is the Parochial Church Council. This trust has neither income nor expenditure and does not produce accounts. Any expenses are included in these PCC accounts.
Risk management The PCC looks at a particular aspect of risk management at each meeting and reviews all the identified risks over the course of a year.
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Objectives and activities
Objects of the charity (as set out in governing document) The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.
The PCC has the responsibility of co-operating with the incumbent in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical in the ecclesiastical parish of Norbury, St Thomas, Hazel Grove.
Church attendance There were 288 names on the Church Electoral Roll at the end of the year. The average attendance at the three services on Sunday was 168 adults and 22 children in the October 2013 survey. Messy Church averages around 45 adults and 85 children with 20 helpers each month.
Occasional Offices There were 48 baptisms, 1 thanksgivings for the birth of a child, 15 weddings, 25 funeral services in church and 21 at a crematorium during the year. There were also 47 burials of ashes and 11 full burials in existing graves in the churchyard.
Activities delivering Public Benefit
Ministry The clergy team has consisted of Richard Lawry (Vicar), Rob Green (Associate Vicar), Hugh Griffiths (Assistant Minister), Jenny Mayo-Lythall (Curate), who returned from maternity leave in November and John Knowles who assisted during the temporary absence of the Incumbent. Our 4 Readers (Alan Brown, Richard Crocker, Val Gilchrist and Lynn Smith) have continued provide important support, both in services and in the wider work of the church, along with our two Pastoral Workers (Margaret Darbyshire and Ann Smith - Emeritus). Our Children’s Worker (Cath Downs), Verger (Jimmy Downs), Assistant Verger (Maureen Allen) and Administrator (Julie Elkington) were our lay paid staff. Alongside these staff members have been our churchwardens – Jill Elsby and Lawrence Dark– our treasurer Trevor Tinson, and PCC Secretary (Maureen Hughes). All of these members play a vital role in the day to day life of the church, in terms of ministry, pastoral work and administration.
In Phase 3 of our GAP (Growth Action Planning) strategy, we have been focussing on developing our new website, our puppet ministry, and enhanced Marriage Preparation.
The monthly Prayer Visiting Team suspended its activities in 2013 and plan to resume in 2014.
We continue to support a range of outside charities and agencies, at home and abroad, both in the 12 we particularly support and promote links with, and through one-off collections, responding to particular needs. We are forging stronger links with the local Foodbank and Wellspring and have a new link with an orphanage Jeel al Amal in Palestine.
Development as an Eco-Church is now under the banner of our One World Group, which has continued to develop our successful, monthly Traidcraft stall, and our Fairtrade lunches.
Worship
We continue to offer three services each Sunday, plus Baptisms and other occasional services. The balance of services, and music and worship patterns, have been maintained, offering a breadth of services, Eucharistic or otherwise, traditional and contemporary, with a blend of organ/choir with piano/music group, using both idioms during most of the main 10.15 services, and the choir and music group combining forces at major festivals. We have maintained the pattern of the children and leaders of the Sunday Club and Pathfinders joining the adults in church for the start of services, before leaving to go to their own groups, and normally returning later.
Further new service booklets have been printed including a new Celtic Communion booklet and a Christmas
Carols booklet. We remain indebted to the church members who have donated these. Occasional services have included the twice-yearly Memorial Services, the monthly Quiet Space meditation, and visiting preachers and speakers.
We value our ecumenical collaborations, including services and study groups, and regular committee meetings and ministers’ fraternals.
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Spiritual learning and nurture is provided notably through our regular Fellowship Groups and annual Alpha Course.
A Confirmation Service for all churches in the Deanery was held at Norbury in June, with candidates from Norbury among those confirmed.
Our recently enhanced Baptism and wedding preparation sessions are providing a useful learning and fellowship bridge for newer couples.
Children’s and Youth Work
Cath Downs, our Children’s Worker, continues to provide a strong lead in our work with youngsters, supported by a large number of helpers for different events and groups.
‘Messy Church’ continues to be very popular. This monthly event welcomes large numbers of children and their parents to church on a Wednesday afternoon, for an extended period of games and crafts, food and friendship in the Legh Room, before going into church for a short, simple time of worship.
Provision for children on Sunday mornings continues with Sunday Club for younger children and Pathfinders Plus (re-shaped and re-named) for the 11 and upwards age-group. We are encouraged by the development of some new Sunday Club leaders and helpers.
A Holiday Club was held in August with simple Christian teaching and plenty of fun for all. Once again a huge team of helpers gathered to make this possible.
The Wednesday Toddler Group is thriving and has a waiting list.
Cath has continued to take Assemblies in the local schools maintaining good relations with them. We also welcome the pupils to church for services and visits through the year
Public Communications
As mentioned above under GAP, the new, more interactive website is fully functional. The magazine team organise the editing, printing and distributing of around 500 copies of the magazine monthly. A rota of editors prepares the weekly ‘Takeaway’ bulletin. Occasional announcements are also placed in the local ‘Inside Hazel Grove’ publication, for services or other information.
Outlook
Times continue to be tough for people and communities generally, with financial and social challenges abounding. Some very generous legacies have been a great encouragement on the financial front and have fully mitigated the underlying deficit. A new, colour “Giving and Stewardship” brochure was published in 2013 as a foundation for encouraging giving going forward. Norbury continues to be a place of welcome and support, and friendship, for many. We continue to be encouraged by new members, and new initiatives to keep things fresh. There are so many willing and dedicated members, and a great deal of work goes on quietly behind the scenes.
Our Parish Mission Statement is: “Committed to prayer; welcoming to all; transformed by worship; one in the love of Christ.” We try to put this into practice by being inclusive, prayerful, and living out our faith, trusting in God’s goodness, and grateful for all he is doing among us.
Premises
The oversight of matters concerning church buildings and churchyard is shared between our Verger and others (including Standing Committee members), all of whom are an important interface with the community. The church and rooms are regularly booked, with many outside groups using our facilities.
Curate’s house
There remain some issues with our tenant at 27 Davenport Road regarding maintenance and rent payment but this steady, long-term let continues.
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Churchyard The churchyard was closed in 2008. Stockport MBC is responsible for maintaining the churchyard although we have to pay one third of the cost because of the legal circumstances relating to part of the churchyard. In line with the process started in 2012, a further 25% of the original asset value of the lawned Gardens of Remembrance has been amortised. We are tremendously grateful to Fred Higginbottom who comes in each morning to help keep the churchyard tidy.
Norbury Church Parish Trust The NASC (Norbury Amalgamated Sports Club) continues to provide bowling, cricket and lacrosse games using the land held by this separate trust.
Financial review
Overview The general fund balance increased to £52,013 (2012: £23,029). The surplus of general income over expenditure for the year was £28,984 (2012: £13,369 deficit) but included £26,566 of legacies. The main lights in the church were replaced with energy efficient LED bulbs and new computers were purchased for the office.
The churchyard fund balance decreased to £42,242 (2012: £52,683). Grass cutting costs increased but the fund is still well placed to meet ongoing costs of churchyard gardening and maintenance.
The coming year, 2014, will continue to be financially challenging in the current economic climate.
Income Specific donations for the employment of our Children’s Worker reduced to £7,293 (2012: £9,337) because some donors chose not to distinguish their giving. With Gift Aid tax recovery of £1,565 (2012: £1,857) the total raised was £8,858. As this does not cover the full costs of employing a Children’s Worker, the shortfall is covered from the General Fund. From 2014, Children and Youth work will be accounted for within the General Fund.
Donors who had signed Gift Aid declarations enabled the church to reclaim tax on identified gifts. The total tax claimed for all funds was £21,396 (2012: £23,171 which included £1,875 for the church clock) and included £937 from the new Gift Aid for Small Donations Scheme (GASDS) introduced in April by HMRC for collection plate donations.
The Messy Church services were supported by specific collections of £835 (2012: £734). The total direct expenditure was £905 (2012: £1,185) and the short-fall was covered by the General Fund.
Legacies totalled £36,566 (2012: £11,000). Designated donations totalled £2,265 (2012: £2,727).
Total fees for occasional offices (weddings, baptisms, funerals and burials) fell to £20,898 (2012: £26,003). The decrease relates to the national change to what fees can be charged.
Total receipts from room hire charges of £10,692 (2012: £12,438) were added to the General Fund to help defray the premises costs. The organisation booking most regularly folded during the year.
Magazine income from advertisements and sales was £6,927 (2012: £6,258). Production costs were £5,288 (2012: £5,508). A balance of £1,652 (2012: £737) was transferred to the General Fund at the end of the year.
A CBF Church of England deposit account is used to hold both the reserves and cash in excess of that required as a working balance. The interest rate remained just above 0.5% averaged during 2013.
Expenditure Parish Share increased to £82,866 (2012: £80,407).
Staff costs amounted to £48,464 (2012: £48,781). Note 7 to these accounts provides more information.
Total energy costs (gas and electricity) decreased to £6,489 (2012: £6,990). The supplier was changed part way through the year via the Parish Buying Energy Basket
Grants by the PCC to other Christian charities from the General Fund were £10,193 (2012: £9,440). In addition, special designated charity collections raised a further £2,265 (2012: £2,727) bringing the total grants to other charities to £12,458 (2012: £12,167).
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Independent Examination of Accounts The Council express their gratitude to Mrs Victoria Fryman for examining these accounts and reporting on the PCC’s financial affairs.
Declaration
The trustees declare that they approved this trustees’ report on 17th March 2014.
Signed on behalf of the charity’s trustees:
Jill Elsby (Chair)
Lawrence Dark (Churchwarden)
Unrestricted Restricted Total Total
Incoming resources (Note 3) funds funds this year last year
Incoming resources from generated funds £ £ £ £
Voluntary income 159,277 25,216 184,493 170,501
Activities for generating funds 13,881 6,902 20,783 15,865
Investment income 8,379 261 8,639 8,395
Incoming resources from charitable activities 24,057 9,573 33,630 37,888
Other incoming resources 320 0 320 1,374
Total incoming resources 205,913 41,952 247,865 234,023
Resources expended (Notes 4-8)Costs of generating funds
Costs of generating voluntary income 598 1,266 1,864 309
Fundraising trading costs 0 2,861 2,861 1,327
Investment management costs 0 0 0 0
Charitable activities 168,507 52,578 221,085 225,891
Governance costs 278 0 278 534
Other resources expended 0 0 0 0
Total resources expended 169,384 56,704 226,088 228,062
Net incoming/(outgoing) resources
before transfers 36,530 -14,752 21,777 5,961
Gross transfers between funds 12,551 7,915 20,466
-20,097 -369 -20,466
Net incoming/(outgoing) resources
before other recognised gains and losses 28,984 -7,207 21,777 5,961
Other recognised gains/lossesGains and losses on revaluation of
fixed assets for the charity's own use 0 0 0 0
Gains and losses on investment assets 0 0 0 0
Net movement in funds 28,984 -7,207 21,777 5,961
Reconciliation of fundsTotal funds brought forward 23,029 189,994 213,023 207,062
Total funds carried forward 52,013 182,787 234,800 213,023
Accounts for the year from
1st January 2013 to 31st December 2013
The Parochial Church Council of the Ecclesiastical Parish of St Thomas, Norbury
Statement of Financial Activities
FinRpt2013 Page 7 Statement of Financial Activities
Unrestricted Restricted Total Total
funds funds this year last year
Fixed Assets £ £ £ £
Tangible assets (Note 9) 0 116,507 116,507 120,081
Investment assets (Note 10) 0 0 0 0
Total fixed assets 0 116,507 116,507 120,081
Current Assets Stock (Churchyard tablets and vases) (Note 9) 0 2,550 2,550 3,530
Debtors (Note 11) 9,876 563 10,439 16,337
Short term deposits 51,000 44,000 95,000 69,000
Cash at bank and in hand -3,510 22,649 19,140 17,117
Total current assets 57,367 69,762 127,129 105,984
Creditors Amounts falling due within one year (Note 12) 5,354 3,482 8,836 13,042
52,013 66,280 118,293 92,942
Total assets less current liabilities 52,013 182,787 234,800 213,023
Creditors Amounts falling due after one year 0 0 0 0 Provision for liabilities or charges 0 0 0 0
Net assets 52,013 182,787 234,800 213,023
Unrestricted Restricted Total Total
funds funds this year last year
Funds of the charity (Note 13) £ £ £ £
Unrestricted funds 52,013 0 52,013 23,029
Restricted income funds 0 182,787 182,787 189,994
Endowment funds 0 0 0 0
Total funds 52,013 182,787 234,800 213,023
Notes 1 to 13 on the following pages form part of these accounts.
Approved by the Parochial Church Council on 17 March 2014 and signed on its behalf by:
Jill Elsby (Chair)
Lawrence Dark (Churchwarden)
Balance sheet
Net current assets/liabilities
FinRpt2013.xlsx Page 8 Balance Sheet
AnnRpt2013 Page 9 Notes 1 & 2 to accounts
Notes to the accounts Note 1. Basis of preparation
1.1 Basis of accounting
These accounts have been prepared on the basis of historic cost (except that investments are shown at
market value) in accordance with:
Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005)
and with ‘The Charities Act 1993 and the PCC’ 3rd
edition, 2006 - A guide to the SORP of 2005
revisions
and with The Charities Act 1993
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law except for:
Consecrated and beneficed property which is excluded from these accounts by section 96 (2)(a) of
the Charities Act 1993. (The value of the Narthex and church extensions have also been excluded
from these accounts as they form part of the church building). And
The accounts of the sports clubs and church groups that owe their main affiliation to another body or
those that are informal gatherings of church members.
1.2 Change in basis of accounting
There have been no changes to the accounting policies (valuation rules and methods of accounting) since last
year.
1.3 Changes to previous accounts
No changes have been made to accounts for previous years.
Note 2. Accounting policies
The list of standard accounting policies has been applied by the charity. Where a different or additional policy
has been adopted, this is detailed below.
Incoming resources
Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources
the trustees are realistically certain they will receive the resources
the monetary value can be measured with sufficient reliability.
Incoming resources with related expenditure
Where incoming resources have related expenditure (as with fundraising or contract income), the incoming
resources and related expenditure are reported gross in the SoFA.
Grants and donations
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the
resources.
Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SoFA for the same period in which the gift or
donation was made.
Contractual income and performance related grants
They are only included in SoFA once the goods or services have been delivered.
AnnRpt2013 Page 10 Notes 1 & 2 to accounts
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually
realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the
charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the
benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these
resources is the estimated value to the charity of the service or facility received.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees’
annual report.
Investment income
This is included in the accounts when receivable.
Investment gains and losses
These include any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
Expenditure and Liabilities
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay
out resources.
Governance costs
These include the costs of the preparation and examination of statutory accounts, the costs of trustee
meetings and the cost of any professional advice to trustees on governance or constitutional matters.
Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be
provided, such grants are recognised in the SoFA once the recipient of the grant has provide the specified
service or output.
Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to
be met relating to the grant which remain in the control of the charity.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources e.g. staff costs by time spent, other costs by their usage.
Assets
Tangible fixed assets for use by the charity
These are capitalised if they can be used for more than one year and cost at least £500. They are valued at
cost or, if gifted, at the value to the charity on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investments and assets are included at trustees’ best estimate of market value.
Stock and work in progress
These are valued at the lower of cost or market value.
AnnRpt2013 Page 11 Notes 1 & 2 to accounts
Policies additional to or different from those above.
Funds
Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use
and are available for application to the general purposes of the PCC. Funds designated for a particular
purpose by the PCC are also unrestricted.
Note 13 lists the individual funds, both restricted and unrestricted. The Vicar’s Aid Fund is an emergency fund
for the personal disbursement of aid by the incumbent. The other funds are defined by their titles.
Reserves policy
Between one and two months’ expenditure is normally held as balances in the current bank accounts. The
remaining reserves are held in an interest bearing deposit account with the CBF Church of England Deposit
Fund.
Fixed assets
The fixed asset 27 Davenport Road, Hazel Grove, has been shown at market value based on the estimate of
the letting agent in 2001. The lawned Garden of Remembrance is shown at historic cost less amortisation.
The recreational land is shown at a nominal sum as the market value is unknown.
Consecrated land and buildings
The PCC is responsible for maintenance and insurance. Costs associated with maintenance and
improvement are written off in the year in which they are incurred.
Church furnishings
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which
require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in
the church’s inventory, which can be inspected by appointment.
Other fixture, fittings and office equipment.
Equipment used within the church premises is normally depreciated on a straight-line basis over four years.
Current assets
Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors
less provision for any amounts that may prove to be uncollectable. Short-term deposits are cash held on
deposit with the CBF Church of England Deposit Fund.
Stock
Current stocks of churchyard supplies (unused tablets and vases) are included at historic cost.
Cash handling
Cash received in collections and envelopes is counted and verified by at least two independent persons and is
stored in a safe until taken to the bank. Donors are encouraged to make donations by standing order to
minimise the amount of cash to be handled.
Payments
Payments are made by direct debit, standing order, internet banking transfer and increasingly less by cheque.
These require signatures from any two of the following: treasurer and churchwardens. Payments may not be
authorised by a beneficiary of the payment.
Note 3. Analysis of incoming resources
Unrestricted Restricted This year Last year
Voluntary Income
Planned giving – Standing orders/cheques 53,887 0 53,887 45,818
Planned giving – Envelopes 42,018 0 42,018 41,737
Planned giving – Youth Worker inc tax refund 0 8,858 8,858 10,222
Planned giving – Tax refund 19,566 0 19,566 18,660
General collections, all services 14,924 0 14,924 15,360
General donations 1,934 376 2,311 1,577
Flower donations inc tax refund 0 2,063 2,063 1,763
Churchyard donations inc tax refund 0 282 282 4,020
Window appeal donations inc tax refund 0 0 0 7,334
Church Clock donations inc tax refund 0 0 0 9,375
Designated donations 382 1,884 2,265 2,727
Grants 0 1,752 1,752 908
Legacies 26,566 10,000 36,566 11,000
Total 159,277 25,216 184,493 170,501
Activities for generating funds
Narthex external lettings 9,165 0 9,165 10,526
Fund raising events 936 3,481 4,417 1,152
Magazine advertisements 3,780 0 3,780 3,195
Traidcraft stall 0 3,421 3,421 992
Total 13,881 6,902 20,783 15,865
Investment Income
Interest received 134 261 394 495
Rent (27 Davenport Road) 8,245 0 8,245 7,900
Total 8,379 261 8,639 8,395
Incoming resources from charitable activities
Narthex internal lettings 1,527 0 1,527 1,898
Event income (Note 13) 0 4,696 4,696 3,375
Magazine sales 3,147 0 3,147 3,063
Social events 1,143 0 1,143 1,773
Toddler Group income 0 1,569 1,569 1,626
Occasional office fees and deposits 18,240 735 18,975 16,330
Organ use fees 0 1,178 1,178 1,560
Churchyard fees 0 1,395 1,395 8,264
Total 24,057 9,573 33,630 37,888
Other incoming resources
Norbury Story sales 94 0 94 63
Miscellaneous 226 0 226 1,311
Total 320 0 320 1,374
Total Incoming Resources 205,913 41,952 247,865 234,023
FinRpt2013.xlsx Page 12 Note 3: Incoming Resources
Note 4. Analysis of resources expendedUnrestricted Restricted This year Last year
Cost of generating funds
Envelope system and appeal costs 78 0 78 86
Fundraising event costs 0 1,266 1,266 88
Social event costs 520 0 520 135
Total 598 1,266 1,864 309
Trading costs
Traidcraft stall stock purchases 0 2,725 2,725 1,327
Traidcraft profit paid over 0 135 135 0
Total 0 2,861 2,861 1,327
Investment management costs
None 0 0 0
Total 0 0 0 0
Charitable activities
Grants: (Note 8)
Church mission overseas 3,400 0 3,400 3,350
Overseas relief and development 2,700 0 2,700 1,945
Home church mission 2,850 0 2,850 2,500
Home relief and development 900 0 900 700
Parachurch organisations 240 0 240 965
Designated collections 382 1,884 2,265 2,691
Subtotal 10,472 1,884 12,355 12,151
Ministry:
Parish Share 82,969 0 82,969 80,507
Vicar's expenses 730 0 730 819
Vicarage expenses 2,718 0 2,718 3,006
Associate vicar's expenses 841 0 841 512
Associate vicar's house expenses 2,422 0 2,422 2,312
Curate's expenses 164 0 164 1,125
Curate's accomodation 2,702 0 2,702 4,614
Lay Worker and speaker's expenses 196 0 196 112
Subtotal 92,742 0 92,742 93,007
Worship:
Service costs 617 0 617 786
Service resources and gifts 1,433 0 1,433 2,060
Flower costs 6 1,405 1,411 1,771
Musical instruments 60 523 583 399
Audio and visual equipment 0 0 0 2
Adult training, education and mission 344 969 1,313 908
Adult event costs 14 0 14 171
Musicians fees and expenses 3,308 0 3,308 3,493
Allocated wages 10,810 0 10,810 12,620
Allocated NI costs 1,335 0 1,335 1,295
Allocated pension costs 768 0 768 1,018
Allocated admin costs 969 0 969 1,671
Recognition gifts 50 0 50 357
Hospitality supplies 2,565 52 2,617 2,902
Subtotal 22,278 2,949 25,227 29,452
FinRpt2013.xlsx Page 13 Note 4: Resources expended
Childrens and youth work:
Children's worker wages, NI, pension 0 14,940 14,940 14,750
Children's worker expenses 0 277 277 427
Allocated admin costs 0 682 682 679
Youth worker wages, NI 0 0 0 0
Youth worker expenses 0 0 0 0
Education resources 0 448 448 2,668
Event costs (Note 13) 0 4,858 4,858 4,310
Training of staff and helpers 0 143 143 173
Toddler Group expenses 0 1,588 1,588 1,614
Recognition gifts 0 0 0 0
Hospitality and miscellaneous 0 176 176 75
Subtotal 0 23,111 23,111 24,695
Church premises: Unrestricted Restricted This year Last year
Allocated wages 12,987 0 12,987 13,545
Allocated NI costs 1,788 0 1,788 1,920
Allocated pension costs 1,004 0 1,004 1,051
Allocated admin costs 441 0 441 544
Heat, light, power 6,489 0 6,489 6,990
Insurance 5,051 0 5,051 1,294
Cleaning materials 1,041 0 1,041 1,212
Maintenance contracts 1,577 0 1,577 1,312
Security system contracts 574 0 574 142
Repairs and renewals 2,967 480 3,447 1,409
Vandalism repairs 0 0 0 0
Car park repairs 470 0 470 286
Major works 292 10,793 11,085 17,855
Equipment 515 1,328 1,843 91
Subtotal 35,194 12,601 47,795 47,649
Curate's house/land
Rates, water 0 0 0 0
Insurance 88 0 88 345
Repairs, security, maintenance 537 0 537 2,606
Letting agents fees 999 0 999 966
Admin. wages, NI, pension, expenses 58 0 58 253
Miscellaneous 0 0 0 0
Subtotal 1,682 0 1,682 4,170
Churchyard:
Gardening 0 3,578 3,578 2,220
Equipment 0 0 0 0
Maintenance 0 0 0 0
Memorial repairs 0 0 0 0
Churchyard asset depreciation 0 3,574 3,574 3,574
Tablets and vases stock sold 0 979 979 1,089
Allocated wages 0 2,884 2,884 1,274
Allocated NI costs 0 300 300 133
Allocated pension costs 0 197 197 105
Allocated admin costs 0 441 441 167
Miscellanous 0 81 81 20
Subtotal 0 12,034 12,034 8,582
FinRpt2013.xlsx Page 14 Note 4: Resources expended
Public communications:
Magazine production 5,288 0 5,288 5,508
Chester Diocesan News 113 0 113 113
Admin. wages, NI, pension, expenses 679 0 679 427
Notice board and public announcements 0 0 0 77
Web site 60 0 60 60
Subtotal 6,140 0 6,140 6,184
Total charitable activities 168,507 52,578 221,085 225,891
Governance costs
Governance expenses 191 0 191 203
Employment expenses 0 0 0 0
Admin. wages, NI, pension, expenses 87 0 87 331
Professional fees 0 0 0 0
Total 278 0 278 534
Other resources expended
Total 0 0 0 0
Total resources expended 169,384 56,704 226,088 228,062
FinRpt2013.xlsx Page 15 Note 4: Resources expended
Note 5. Support costs
The support costs of the church are mainly provided by volunteers. These include management,
finance, information technology and human resources. As a result the support costs are not
analysed in these accounts.
Note 6. Details of certain items of expenditure
6.1. Trustee expenses This year Last year
No trustees were paid expenses 0 0
6.2 Fees for examination or audit of the accounts This year Last year
Independent examiner's fees 0 0
Note 7. Paid employees
7.1 Staff costs
This year Last year
Gross wages and benefits in kind 44,217 44,368
Employer's National Insurance costs 2,658 2,588
Employer's pension scheme contributions 1,589 1,825
Total amount paid 48,464 48,780
7.2 Average number of full-time equivalent employees in the year
This year Last year
Fundraising 0.0 0.0
Charitable activities 1.9 2.0
Governance 0.0 0.0
Total full-time equivalent employees 1.9 2.0
7.3 Allocation of wages and expenses
Administrator Hours/month £ Hours/month £
Churchyard 9 1,067 4 470
Governance 0 0 2 269
Curate's house (27 Davenport Road) 0 0 2 201
Premises 13 1,600 7 940
Public Communications 4 533 2 336
Worship 18 2,134 35 4,499Total 44 5,334 52 6,714
Verger and Assistant vergers
Churchyard 13 2,386 9 1,091
Premises 108 14,479 123 15,545
Worship 83 11,048 84 10,636Total 204 27,913 216 27,272
Note that the allocations above are based on an assessment of the average hours spent on each activity
Child and Youth workers
Child worker 105 15,217 105 15,242
Youth worker 0 0 0 0Total 105 15,217 105 15,242
Last yearThis year
FinRpt2013.xlsx Page 16 Notes 5 - 13
Note 8. Grantmaking
8.1 Grants made from PCC general funds
Church mission overseas: This year Last year
Bible Society 900 350
Church Mission Society 2,500 3,000
Overseas relief and development
Christian Aid 675 500
Jeel al Amal Orphanage Palestine 450 0
Tearfund 675 650
The Leprosy Mission 450 500
Home mission
Christians in Schools Trust 1,500 1,800
Church Pastoral Aid Society 450 500
Mission to Seafarers 450 175
Scripture Union 450 200
Home relief and development
Adoption Matters Northwest 450 350
Churches Together Sunday Lunches 40 40
The Children’s Society 450 700
The Wellspring (Stockport) 450 175
Parachurch Organisations
CARE 0 200
Churches Together in Hazel Grove 200 200
Deanery Synod 103 100
Total grants 10,193 9,440
8.2 Designated special charity collections passed through the PCC accounts
This year Last year
Children's Society (Christingle service) 920 711
CMS (Christmas card 2013) 121 320
Christian Aid (Syria & Phillipnes) 468 103
Leprosy Mission (Deputation visit) 0 454
Mathieson Music School, India (Concert) 0 648
Rainbow Family Trust (Junior Schools carols) 374 454
Shoe box appeal 0 874
Tear Fund (Christmas Card 2013) 59 0
The Wellspring (Stockport) 323 0
Total special collections 2,265 3,565
8.3 Other designated collections passed through the PCC accounts
Farewell collection for Elizabeth Olsson 0 250
Total other designated collections 0 250
Administrator
Homeless support
Christmas gifts for poor children
Church education and mission
support
Church mission to seafarers
Purpose
Stockport Christian schools
workers
Church mission worldwide
Medical aid to leprosy sufferers
worldwide
Production and distribution of
the Bible worldwide
Expenses for running the local
deanery synod
Relief / aid to the third world
Relief / aid to the third world
Christian lobbying of govt.
Aid to the third world
Support for orphaned children
Christian music school for
deprived children, Calcutta
Youth work support
Purpose
Expenses for running the local
Churches Together activities
Christmas lunches for lonely
people
Support for homeless and
abused children
Child adoption services
Feeding and support for
homeless people in Stockport
Child special needs care
Support for homeless and
abused children
Aid to the third world
Medical aid to leprosy sufferers
worldwide
Support to link missioners
FinRpt2013.xlsx Page 17 Notes 5 to 13
Note 9. Assets
9.1 Tangible fixed assets (Restricted) (Restricted) (Restricted)
Freehold land and buildings Recreational Curates Gardens of Total
land house remembrance
Balance brought forward 1 110,000 10,080 120,081
Additions 0 0 0 0
Revaluation 0 0 0 0
Amortisation 0 0 3,574 3,574
Balance carried forward 1 110,000 6,506 116,507
The value of the Gardens of Remembrance is based on the original cost less the value of plots already used.
9.2 Current assets (Restricted) (Restricted)
Churchyard stock Tablets Vases Total
Balance brought forward 1,628 1,902 3,530
Additions 0 0 0
Revaluations 0 0 0
Disposals 638 341 979
Balance carried forward 990 1,560 2,550
Note 10. Investment Assets
The charity does not have any investment assets.
Note 11. Debtors and Debtor Prepayments
Amounts falling due within one year Unrestricted Restricted This year Last year
Late banking of envelopes from 30.12.12 0 0 0 904
Toddler income due 0 0 0 84
Gift Aid tax due for repayment 6,080 413 6,493 7,895
Rent 27 Davenport Rd 170 0 170 675
Narthex hire: invoices raised but not paid 750 0 750 634
Occasional office fees due 160 0 160 1,081
Gas charges credit 1,077 0 1,077 0
Annual contracts prepaid into 2013 1,640 0 1,640 4,762
Event booking fees prepaid for following year 150 150 300
Total 9,876 563 10,439 16,337
FinRpt2013.xlsx Page 18 Notes 5 to 13
Note 12. Creditors and Creditor Prepayments
Amounts falling due within one year Unrestricted Restricted This year Last year
Pension deducted but not paid 150 17 167 159
Charitable Grants 450 0 450 3,650
Uncleared cheques 0 0 0 2,627
Diocesan Fees due 340 0 340 912
Baptism / Wedding fees deposits 956 0 956 0
Fee refund due to Gaulters 0 0 0 3
Vicarage water charges 69 0 69 0
Letting Agents fees due 22 0 22 83
Churchyard garden maintenance due (SMBC) 0 1,854 1,854 1,260
Junior Schools Carols collection 0 374 374 454
Christmas collections collected but not paid 59 1,041 1,100 1,009
Vergers wages due but not paid 0 0 0 643
Personal expenses incurred 222 0 222 0
Minister and Digger fees due but not paid 312 0 312 0
Musician fees due but not paid 70 0 70 0
Flower expenses 6 110 116 0
Gas consumed but not paid 604 0 604 1,118
Electricity consumed but not paid 419 0 419 86
Repairs and maintenance costs 607 0 607 0
Accrued telephone and copier costs 160 86 247 208
Accrual for coach Chets concert 0 0 0 135
Accrual milk supplies Toddlers December 0 0 0 39
Prepaid children's event income 0 0 0 30
Magazine 2013 adverts/subscriptions prepaid 907 0 907 626
Total 5,354 3,482 8,836 13,042
Note 13. Analysis of Net Current Assets by Fund
Current assets Unrestricted Restricted This year Last year
General fund 50,513 0 50,513 21,529
Vicars Aid Reserve Fund 1,500 0 1,500 1,500
Church Clock 0 597 597 9,375
Traidcraft fund 0 225 225 -336
Churchyard fund 0 34,186 34,186 39,074
Flower fund 0 2,788 2,788 2,130
Organ fund 0 17,550 17,550 16,815
Shoebox Fund 0 742 742 641
Toddler Fund 0 57 57 75
Children and Youth 0 0 0 200
Maintenance Fund 0 7,666 7,666 0
Puppet Ministry 0 -81 -81 0
Window Fund 0 0 0 -1,591
Total net current assets 52,013 63,730 115,743 89,412
Stock assets (Note 9)
Churchyard tablets and vases 2,550 2,550 3,530
Total net current assets and stock 52,013 66,280 118,293 92,942
Fixed Assets for Church use (Note 9)
Curate's House 110,000 110,000 110,000
Churchyard Gardens of Remembrance 6,506 6,506 10,080
Recreational land 1 1 1
Net Assets total 52,013 182,787 234,800 213,023
FinRpt2013.xlsx Page 19 Notes 5 to 13
Analysis of General Fund components Income Expenditure Gain/Loss(-) Balance c/f
Ministry, Premises, Grants, Wages, etc. 188,236 164,036 24,200 47,057
Magazine (expenditure is production cost) 6,926 5,288 1,638 0
Narthex letting income 10,691 0 10,691 0
Verger's fund (float and deposits only) 1,956 1,736 220 1,956
Vicars aid fund 0 0 0 1,500
General Fund Total 207,809 171,060 36,749 50,513
Analysis of Events Income Expenditure Gain/Loss(-) Balance c/f
Christmas Fair 936 0 936 0
Holiday Club week 3,010 3,002 8 0
Savio House childrens event 1,686 1,856 -170 0
Events Total 5,632 4,858 774 0
Analysis of Appeals Income Expenditure Gain/Loss(-) Balance c/f
East Window appeal b/fwd -1,591 0
In year 1,752 0
Appeals Total 161 0 161 0
*Surpluses/losses are transferred to/from the appropriate fund at the conclusion of the year/event/collection
See also Note 8.2 for analysis of Special collections
FinRpt2013.xlsx Page 20 Notes 5 to 13
ExamRpt13.docx 27/04/2014 Page 21 Independent Examiner’s Report
Report to the Parochial Church Council of St Thomas, Norbury, Hazel Grove
on the accounts for the year ended 31st December 2013 set out on pages 7 to 19
Diocese of Chester - Parish No: 1812 Registered Charity 1130910
Respective responsibilities of the trustees and the examiner
The members of the PCC, the trustees of the charity, consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act)) and that an independent examination is needed.
It is my responsibility to:
examine the accounts (under section 43 of the Act); to follow the procedures laid down in the General Directions given by the Charity Commission (under
section 43(7)(b) of the Act); and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 considering any unusual items or disclosures in the accounts, and seeking explanations from the 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 accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
a. proper accounting records are kept (in accordance with section 41 of the Act); and
b. accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date: 12th March 2014
Mrs Victoria Fryman 12 The Hollies, off Mersey Road Didsbury Manchester M20 2GD