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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


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.


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.


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.


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).


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


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


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.


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.


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


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


Miscellanous 0 81 81 20

Subtotal 0 12,034 12,034 8,582


Public communications:

Magazine production 5,288 0 5,288 5,508

Chester Diocesan News 113 0 113 113


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


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


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


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


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


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

Documents

The Parochial Church Council of the Ecclesiastical Parish ...€¦ · The monthly Prayer Visiting Team suspended its activities in 2013 and plan to resume in 2014. We continue to