## **The Parish of St Bede with St Clement Toxteth**
## **Annual Report and Financial Statement of the Parochial Church Council Year ended 31[st] December 2022**
_**The church of St Bede is situated on the corner of Hartington Road and Fern Grove and Church of St Clement is situated on the corner of Beaumont Street and Dove Street, in the Church of England Diocese of Liverpool**_
**The Parish of St Bede with St Clement Toxteth Annual Report and Financial Statement of the Parochial Church Council Year ended 31[st] December 2022**
|**Index**|||
|---|---|---|
|Administration|1||
|Report of the Parochial Church Council|2-8||
|Independent Examiners Report||9|
|Statement of Financial Activities|10||
|Balance Sheet|11||
|Accounting Policies|12||
|Notes to the Accounts|13 –|14|
## **The Parish of St Bede with St Clement Toxteth Annual Report and Financial Statement of the Parochial Church Council Year ended 31[st] December 2022 Administrative Information**
## **Address for all correspondence**
Church office Fern Grove
## **Parochial Church Council**
**Chair** Vacant **Vice Chair** David Thomas **Church Warden** David Thomas **Secretary** Doreen Lewis **Treasurer** David Roughley FCCA Treasurer **Elected Members** Helen Strickland Doreen Lewis) Sue Arnold Eileen Roughley David Roughley Anna Bishop **Deanery Synod Reps** Dr Paul Strickland Helen Strickand **Readers** Dr Paul Strickland David Roughley (PTO) **Health and Safety** Neil Bishop **Electoral Role Officer** Doreen Lewis **Organist** Dr David Pope **Bankers** Barclays Bank plc **Independent Examiner** Richard Fraser ACA
**Architects** Robin Wolley B Arch RIBA ( St Clements building ) Anthony Grimshaw Associates ( St Bedes building )
## **Charity Registration number 1127447**
**1**
## **The Parish of St Bede with St Clement Toxteth Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
The Parochial Church Council present their annual report for the year ended 31[st] December 2022. The accounts have been prepared in accordance with the Church Accounting Regulations 2006 and the Charities SORP 2005.
## **Structure, Management and Governance**
The PCC operates under the Parochial Church Powers Measure 1956. The Parishes of St Bede and St Clement became a united benefice and on 28[th] June 2012 under a pastoral reorganisation scheme became a united parish and is now known as the Ecclesiastical Parish of St Bede with St Clement Toxteth.
St Clements was a registered charity and St Bedes an Excepted charity, It was agreed with the Charity Commission to change the name of the registered charity to St Bede with St Clement and retain the same charity number held by St Clements.
The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC. No member of the PCC received any remuneration and no staff are employed, a verger fee is paid to church officials to cover funerals on a casual basis.
## **Agency**
The PCC acts as agent for the following:-
- The Liverpool Diocesan Board of Finance in respect of statutory fees, fees collected in the year are paid over on a regular basis.
- The Toxteth and Wavertree Deanery in respect of the Deanery Mission and Growth Fund, monies received from the LDBF are distributed to the churches in the Deanery by way of grant.
## **Objectives and Activities**
The PCC (Powers) measure 1956 states that the PCC ‘is to co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical’
Our key objective as a church is to love God, one another and ourselves and to love and serve our local community. We aim to live out our faith and to deepen our relationships with other Christian’s who both worship and minister in our parish.
As a church we work to proclaim the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. We have two worship centres which provide us with good opportunity to engage with the local community as the buildings each offer different and complementary ways to carry out worship and community activities. At present both buildings are financially viable.
Our commitment to building ecumenical relationships is reflected through our regular contact with other Christians, both ecumenically and within the Deanery and the relationship we have with the two congregations (the Iranian church and Apostolic Church Liverpool, worshipping in our church buildings) learning together and sharing our talents and our spaces. Additionally, as the parish has a large proportion of residents who are Muslim, we continue to develop the interfaith contacts which are so important in this context.
We will respond to local, national and international disasters. We continue to offer food, clothing and donated household items to those in need and other charities including the Whitechapel centre and shop,
.
**2**
## **The Parish of St Bede with St Clement Toxteth**
## **Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Achievements and Performance**
## **Worship and Discipleship**
The church warden, in an interregnum, takes on even more duties, and we are fortunate that our warden, David Thomas is very experienced and we give thanks for his commitment to the task .Along with Paul Strickland and David Roughley they have ensured that our services have been maintained and we also give thanks for the visiting clergy and readers who have supported us during the year.
We give thanks that Helen Strickland and Neil Bishop have ensured that the young people’s ministry has always been available despite fluctuating numbers.
The PCC has an important role in supporting the church warden, ,Anna Bishop as secretary ,Doreen Lewis as Electoral roll officer and for greeting people on a Sunday, Eileen Roughley for caring for the elderly and catering and Sue Arnold for her support at the Food Market. Linda Thomas, although not a member of the PCC supports David Thomas, the church warden stepping in to fill the gaps and arranging the cleaning of the buildings.
Our numbers worshipping fluctuate but we are encouraged by new members and the friendly fellowship and support for one another which exists and which is commented on by visiting clergy and readers.
## **Parochial Church Council**
## **The Parish of St Bede with St Clement Toxteth**
## **Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Electoral Roll:**
There are 45 (2020 50) names on the Electoral
## **Financial Review**
The surplus for the year on the unrestricted funds was £3,227 before a transfer to the St Clements building reserve of £2,397 in respect of donations for the replacement of the cooker and Kitchen improvements not spent and a transfer from the St Bede’s building amortization of £2,135 leaving a surplus of £427 (2021 deficit £7,573). Our finances have been greatly helped by Central Church and Diocesan grants of £1k and 2.2k (2021£5.6k) for heating and parish share support respectively. In 2023 we have received a heating grant of £3.5k from the Central Church. Our parish share £9.8k is one of the lowest in the deanery bearing in mind the cost of a vicar is circ £60k pa. We are fortunate that we have been able to hire our buildings to other Christian fellowships and community groups bring in £17.3k (2021 £6.4k). It is clear that we would not exist on our giving. Our Harvest collection, £896 went to Water Aid, (2021 £544) went to support the work of TEAR Fund, Our Thanksgiving day collection £841 was for internal improvement (2021 £1,250) went to MOWLL a local charity supporting social; inclusion for people with learning difficulties and brain injuries. Our Christmas day collection £269 went to the Whitechapel Center, a local charity for the homeless, (2021 £161). Our charitable giving from our own income represented 6.88% (2021 8.60%)
In summing up, we are financially viable because of our hire income from our buildings and the generous giving. The overall giving needs to improve and be regular, the funding of the mission of the church is all our responsibility.
## **Buildings**
## St Bede
We had two repairs to the floor in the hall as the floor was sinking in places, one near entrance and the other in the kitchen, both believed to have occurred because of a small leak in a pipe, that caused the floor and joist to rot, the pipe and joist replaced.
The annual service to the main central heating system found the water pressure was going down and a leak was found in a pipe high up in the room with the boiler in, that is behind the old organ area. The annual fire extinguish check was done
## St Clement
The main job was floor down the aisle, when the floor was raised to level the floor years ago, joist not put in the correct place so floor started to collapse in places. It was decided to take up the in both aisles and put new joist in the correct places and a better wooden floor down.
When the old hall was taken down and the new toilet was built the schools 1[st] world war memorial was taken down, the PCC decided it should be put up again for people to see. It is now in entrance near the vestry and toilet.
## Annual central heating and fire extinguish checks carried out.
The church had a Quinquennial Inspection in 2022 and a number of jobs will have to be carried out in the next 5 years.
## David Thomas churchwarden
4
## **The Parish of St Bede with St Clement Toxteth**
**Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Children and young people’s work**
At the beginning of 2021 we were still in lockdown, and even when we were in church, we didn’t have Sunday school due to the problems around social distancing. In September we felt able to start face to face Sunday School again Neil Bishop and Helen Strickland led this on alternate weeks, with the other person helping. Attendance was a bit sporadic at first, but has settled down over time. Often there are only one or two children, though on occasion there have been more. The children enjoy themselves, and some have been attending regularly. We use the Roots on the Web materials, which gives ideas for different ages and is based on the lectionary readings, so is usually on the same theme as the main church service.
## **The Ladies Fellowship**
Sadly the ladies fellowship no longer meets, age and long term illness has taken its toll on members. Some keep in touch by regular telephone conversation, and some are able to attend church on the odd occasion.
**Food Market** In 2021, after opening the Food market on 4 January, we had to close the market again till 22 March due to the pandemic. However, since we came back in March, the Food Market ran all through the rest of the year and was able to continue achieving the purpose of alleviating food poverty in the local area.
## **Basic Stats**
- In 2021, we served an average of 19 people weekly and 67 people monthly
- ● We had an average of 5 volunteers weekly.
- 65% of market users are BAME.
- 25.2% are males and 74.8% are females
- On the attendance register, we had 34 males, 101 females; 88 ethnic minority people and 47 caucasians.
- We recruited 2 new volunteers, and they continue to serve at the Food Market as per their availability.
## Below is a brief **SWOT analysis** of the Food Market in 2021.
## **Strengths**
- We have at least 5 volunteers who are committed to serving at the Food Market on a weekly basis and a few others who show up only when their availability allows.
- **●** Though the number of volunteers reduced either due to taking up new employment or because of underlying health conditions, we were able to recruit new volunteers one of whom had proven to be a really good addition to the team leading to increased patronage.
- ● During the January-February lockdown of 2021, we used the opportunity to invest in the personal development of volunteers through training sessions held virtually. Topics covered include:
- How to use Zoom
- ○ Introduction to Account Management ○ Introduction to ICT (Information and Communications Technology) ○ Customer Service Tips ○ Confidence Building ○ Diversity
**5**
## **The Parish of St Bede with St Clement Toxteth Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Food Market con’t**
**Weaknesses** ● The fact that we only receive food items from Fareshare is a notable weakness. The initial lockdown in 2020 meant that we had to be taken off the list of those who were able to collect food items from Tesco and we’ve been on the waiting list ever since. ● Our attempts to apply to receive free food from other organisations that offer such a service have always been aborted due to their request for documents like a Food Safety rating certificate. ● The number of volunteers reduced due to either taking up new employment underlying health conditions which made them more vulnerable to COVID. **Opportunities** ● We’ve had occasional donations from passers-by while the market is ongoing. ● We have also received some clothing donations which are now being put up for those who need them in exchange for a small donation. ● The Apostolic Church congregation has shown interest in making occasional donations to the market. (They began with a donation of £100 at the beginning of 2022.) ● We are in an ongoing partnership with Granby Toxteth Development Trust (GTDT) which sometimes leads to the provision of free hygiene packs for market users. **Threats** ● Since the initial lockdown, weekly attendance at the Food Market has gone down, leading to less income (but this is now being reversed with the intake of a new volunteer, Lee, who has been instrumental in driving in more market users whenever the market is open). ● The Fareshare membership price is going up beginning in April 2022—at a time when we are looking to possibly increase our weekly delivery kg from 120kg to 160kg. A Volunteer Appreciation Lunch was held in December and a survey was conducted via one-onone interviews and chats with some of the market users to assess how the market has helped them in 2021 and to receive their feedback on what could be improved upon. Those interviewed expressed their appreciation of the project. Some expressed their desire to see more variety in
the products available to the market users however, Fareshare has been clear that they could not guarantee this.
In summary, the Food Market continues to run with a good potential for sustainability.
## **Deanery Synod**
There were several synod meetings in 2022. Below is a summary of what was discussed.
## Fit for Mission
This is the proposed restructuring of deaneries, so that ideally the deanery works as one unit, rather than many separate parishes. This has been trialled in Wigan, and the process is taking place in West Derby and Huyton. Toxteth and Wavertree Deanery is lined up to be in the next cohort to take place in the process.
The idea is that the deanery will become one big parish, sharing resources and jobs like treasurer and administrator. The aim of this is to have a bigger church making a bigger difference. This, and the pros and cons have been discussed at length at Deanery synod. Some churches and clergy are in favour whereas others have more doubts about whether it will work. It has affected our church in that as the future structure of the Deanery is unclear, our place in it, and whether we will be able to have a vicar, half a post or will need to join with other churches in the Deanery has been uncertain. We have not therefore been able to start the process of looking for a new vicar. We are also under pressure to join with another church or group of churches in the lead up to fit for mission. It is possible as an individual parish to opt out of Fit for Mission, but this would leave a church very isolated.
Living in Love and Faith
It was hoped that the Deanery could run a “Living in Love and Faith” course, but for various reasons, this sadly hasn’t happened.
## **The Parish of St Bede with St Clement Toxteth**
## **Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Deanery Synod (Cont’d)**
## Parish Share.
Parish share, which is the money each church pays to the diocese every year to pay for clergy salaries and the other costs that the diocese has, has also been discussed at length at Deanery Synod. The Diocese used to determine the amount paid by each church, depending on the area and size of each church. Now the
deaneries are told how much they have to find for the whole deanery, and are expected to decide for themselves how to share the costs. This is a fraught subject as most churches would like to pay less, and many churches are not in a good financial state.
Helen and Paul Strickland are our reps on Deanery Synod. If you have any questions or suggestions, please talk to them.
Helen Strickland Paul Strickland
**Safeguarding Report**
During 2022, we have appointed Paul Strickland as the Lead Recruiter to sign Sections W, X and Y on DBS applications submitted via THIRTYONE Eight, the Church of England’s contracted Umbrella Body. Paul was appointed following the departure of the Incumbent, who had previously held the role.
Neil Bishop remains the Additional Recruiter, able to sign Sections W and X. Clergy and Lay Readers receive safeguarding training and DBS checks via recruiters appointed directly by the Diocese.
Sunday School continued during 2022, following its post-covid restart in Oct 2021. A register has been kept at both St Bede and St Clement. The Sunday School, has been run by 2 persons alternating the lead. Both have been DBS checked.
The Parish Safeguarding Officer reported one incident to the Diocesan Safeguarding Adviser during 2022. While the details of the incident must remain confidential, it should be stressed that the incident did not involve any activity supervised by the PCC of St Bede with St Clement. St Bede with St Clement is aware of and endorses:
a. Promoting a Safer Church. b. Parish Safeguarding Handbook.
c. Safer Environment and Activities.
Neil Bishop **Parish Safeguarding Officer**
## **Reserves Policy**
It is desirable to have reserves available to meet unforeseen expenditure, a minimum reserve of at least £20k to meet such events is unreasonable. Further reserves of at least three months expenditure is required to maintain the weekly church activity, this amounts to circ £9k, we currently have sufficient cover
## **Parish Development and Mission Plan**
We are currently in interregnum and are endeavouring to maintain a weekly service and pastoral care to the members of the church and making sure we service the needs of the parish as and when required.
We are also engaging with the diocese through the deanery in exploring how we can be active within the FIT FOR MISSION agenda.
We are currently going through the process of seeing which church within the deanery best fits us partnering with especially recognising the diversity of our congregation, this is ongoing.
Although in recent years we have lost ten members though age, illness and death more recently we have gained six new members and two have returned to worship with us.
Which is encouraging.
We are also thankful for the encouragement given by the visiting clergy.
**7**
## **The Parish of St Bede with St Clement Toxteth**
**Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Plans for the future**
Due to a number of issues affecting the Church of England, finance, aging congregations a lack of clergy and in particular clergy not wanting to come north has impacted on our Diocese. The Bishops and .and the leadership team have adopted policies to address these issue, one being the FIT FOR MISSION agenda, this calls for smaller deaneries, parishes joining together to make larger parishes with reduced clergy. This is proving a painful exercise for many and we have been faced with exploring who we, as a parish, would like to partner with as a n
incumbent will not be appointed to . our parish. This is ongoing and the PCC is endeavouring to secure a partnership that will recognise our diverse congregation. Until this is achieved our church services will be maintained by Paul Strickland, a lay minister and David Roughley, a lay minister with permission to officiate plus the support of retired clergy, clergy in the deanery and lay ministers from other deaneries and we are thankful for their support.
'The Lord will fight for you, and you have only to keep still.’ (Exodus 14.14)
## **David Thomas**
## **Church Warden & Vice-Chairman**
## **21[st] May 2023**
**8**
## **The Parish of St Bede with St Clement Toxteth**
**Annual Report and Financial Statement of the Parochial Church Council for the**
**Year ended 31[st] December 2022**
## **Independent Examiners Report to the Parochial Church Council**
This report on the accounts of the PCC for the year ended 31[st] December 2022 which are set out on the annexed pages is in respect of an examination carried out in accordance with the Church Accounting Regulations 2007 (‘the Regulations‘) and S.143 of the Charities Act 2011.
## **Respective responsibilities of Trustees and Examiner**
As Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of S144(2) of the Charities Act 2011 does not apply and that an independent examination is needed.
It is my responsibility 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 Commissioners. 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 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. .
## **Independent Examiner’s Statement**
(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 to comply with
- 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.
## _**Richard Fraser**_ A C A
## _10 April 2023_
9
**The Parish of St Bede with St Clement Toxteth Annual Report and Financial Statement of the Parochial Church Council for the Year ended 31[st] December 2022**
## **Accounting Policies**
- **1.1** The Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice and General Church Accounting Requirements so far as they are meaningfully applicable and under the historical cost convention.
## **1.2 Restricted Funds**
Restricted Funds can only be applied for the purposes originally given.
## **St Clements building**
The fund arose from the proceeds of the Insurance Money received when the Longfellow Street Mission Hall was destroyed by fire. The balance represents the value of the land. The capital of the fund can only be used to build a new hall or such project that would improve the main church building. The interest can be used by the P.C.C. for general purposes.
**Food Store** The fund represents the financial funds of the food store account.
## **1.3 Unrestricted Funds**
**General** Unrestricted funds are the free reserves at the disposal of the Parochial Church Council
## **1.4 Designated Funds**
Funds which are set aside for specific purposes decided by the PCC are classed as designated funds. Their purpose can be changed to meet the requirements of the church.
**St Bedes building** – Represents monies set aside for the heating system now being amortized.
**St Bede & St Clements Reserves** represents historic monies calculated on the creation of the single parish to cover potential major repairs. Transferred £11,000 to general reserve to cover major repair
## **1.5 Incoming Resources**
Income is recognised as and when receivable. Income due but not received is treated as a debtor.
## **1.6**
## **Resources Expended**
Expenditure is recognised as and when it is incurred and grants and donations when awarded.
## **1.7 Fixed Assets**
Consecrated land & buildings, movable church furnishings and consecrated and beneficed property is exempt from the accounts by S.96 (2) (c) of the Charities Act 1993.
No value is placed on movable church furnishings held by the churchwardens on special trust for the P.C.C. and which require a faculty for disposal since the P.C.C. considers this to be an inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furniture or improvement is written off. The land is not being depreciated.
Fixtures and fittings in the St Clement’s building are being depreciated at the rate of 10% straight line.
The Central heating system in the St Bede’s building is being depreciated at a rate of 5% straight line
Equipment costing in excess of £1K and not funded by a grant is capitalized.
12
## Thank you to Our partners & supporters
## Liverpool Citizens advocacy
Toxteth & Granby Development Trust
St Bede with St Clement Toxteth Notes to the Finacial Statements Year ended 31st December 2022
|**2022**
**2,021**
6 **Charitable Grants**
**Designated Restricted Unrestricted**
£
Harvest & Thanksgiving
896
896
1,784
Christmas homeless
269
269
161
Other
56
100
156
0
Grants
0
1,829
1,221
0
100
1,321
3,774
**Total Resources Expended**
1,221
3,072
40,297
44,590
63,994
7 **Fixed Assets**
Cost
**Kitchen**
**Central Heating**
**Land**
**Total**
**System**
As at 1 January
7,536
42,684
3,604
53,824
Additions during year
-
-
-
7,536
42,684
3,604
53,824
Aggregate Depreciation
As At 1 January
5,280
10,675
0
15,955
Charge in year
754
2,135
0
2,889
6,034
12,810
0
18,844
**NBV 31.12.2022**
1,502
29,874
3,604
34,980
**NBV 31.12.2021**
2,256
32,009
3,604
37,869
8 **Funds**
**Unrestricted**
**Designated**
**Unrestricted**
**Total**
**St Bedes**
**St Clements**
£
**Reserve**
**Building**
**Reserve**
**Donations**
**General**
Opening balance 1st January
1,821
32,009
3,146
-
25,521
62,497
Incoming resources
-
-
-
2,062
43,121
45,183
1,821
32,009
3,146
2,062
68,642
107,680
Resources expended
-
-
-
(1221)
(40297)
(41518)
1,821
32,009
3,146
841
28,345
66,162
Transfer between funds
-
(2135)
2397
(841)
579
-
Balance 31st December
1,821
29,874
5,543
0
28,924
66,162
**Restricted**
**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
Opening balance 1st January
805
3,604
4,409
Incoming resources
2,896
2,896
3,701
3,604
7,305
Resources expended
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
Transfer between funds
-
-
Balance 31st December
629
3,604
4,233
**2022**
70,395
**Total Funds**
**2021**
66,906
**Analysis of Funds**
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
Fixed Assets
1,502
29,874
3,604
34,980
37,869
Debtors
4,820
4,820
4,660
Cash & Bank
35,139
8,204
629
43,972
44,789
41,461
38,078
4,233
83,772
87,318
Creditors
(13377)
0
0
(13377)
(20412)
28,084
38,078
4,233
70,395
66,906
**Transfer between funds**|**2022**
**2,021**
6 **Charitable Grants**
**Designated Restricted Unrestricted**
£
Harvest & Thanksgiving
896
896
1,784
Christmas homeless
269
269
161
Other
56
100
156
0
Grants
0
1,829
1,221
0
100
1,321
3,774
**Total Resources Expended**
1,221
3,072
40,297
44,590
63,994
7 **Fixed Assets**
Cost
**Kitchen**
**Central Heating**
**Land**
**Total**
**System**
As at 1 January
7,536
42,684
3,604
53,824
Additions during year
-
-
-
7,536
42,684
3,604
53,824
Aggregate Depreciation
As At 1 January
5,280
10,675
0
15,955
Charge in year
754
2,135
0
2,889
6,034
12,810
0
18,844
**NBV 31.12.2022**
1,502
29,874
3,604
34,980
**NBV 31.12.2021**
2,256
32,009
3,604
37,869
8 **Funds**
**Unrestricted**
**Designated**
**Unrestricted**
**Total**
**St Bedes**
**St Clements**
£
**Reserve**
**Building**
**Reserve**
**Donations**
**General**
Opening balance 1st January
1,821
32,009
3,146
-
25,521
62,497
Incoming resources
-
-
-
2,062
43,121
45,183
1,821
32,009
3,146
2,062
68,642
107,680
Resources expended
-
-
-
(1221)
(40297)
(41518)
1,821
32,009
3,146
841
28,345
66,162
Transfer between funds
-
(2135)
2397
(841)
579
-
Balance 31st December
1,821
29,874
5,543
0
28,924
66,162
**Restricted**
**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
Opening balance 1st January
805
3,604
4,409
Incoming resources
2,896
2,896
3,701
3,604
7,305
Resources expended
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
Transfer between funds
-
-
Balance 31st December
629
3,604
4,233
**2022**
70,395
**Total Funds**
**2021**
66,906
**Analysis of Funds**
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
Fixed Assets
1,502
29,874
3,604
34,980
37,869
Debtors
4,820
4,820
4,660
Cash & Bank
35,139
8,204
629
43,972
44,789
41,461
38,078
4,233
83,772
87,318
Creditors
(13377)
0
0
(13377)
(20412)
28,084
38,078
4,233
70,395
66,906
**Transfer between funds**|**2022**
**2,021**
6 **Charitable Grants**
**Designated Restricted Unrestricted**
£
Harvest & Thanksgiving
896
896
1,784
Christmas homeless
269
269
161
Other
56
100
156
0
Grants
0
1,829
1,221
0
100
1,321
3,774
**Total Resources Expended**
1,221
3,072
40,297
44,590
63,994
7 **Fixed Assets**
Cost
**Kitchen**
**Central Heating**
**Land**
**Total**
**System**
As at 1 January
7,536
42,684
3,604
53,824
Additions during year
-
-
-
7,536
42,684
3,604
53,824
Aggregate Depreciation
As At 1 January
5,280
10,675
0
15,955
Charge in year
754
2,135
0
2,889
6,034
12,810
0
18,844
**NBV 31.12.2022**
1,502
29,874
3,604
34,980
**NBV 31.12.2021**
2,256
32,009
3,604
37,869
8 **Funds**
**Unrestricted**
**Designated**
**Unrestricted**
**Total**
**St Bedes**
**St Clements**
£
**Reserve**
**Building**
**Reserve**
**Donations**
**General**
Opening balance 1st January
1,821
32,009
3,146
-
25,521
62,497
Incoming resources
-
-
-
2,062
43,121
45,183
1,821
32,009
3,146
2,062
68,642
107,680
Resources expended
-
-
-
(1221)
(40297)
(41518)
1,821
32,009
3,146
841
28,345
66,162
Transfer between funds
-
(2135)
2397
(841)
579
-
Balance 31st December
1,821
29,874
5,543
0
28,924
66,162
**Restricted**
**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
Opening balance 1st January
805
3,604
4,409
Incoming resources
2,896
2,896
3,701
3,604
7,305
Resources expended
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
Transfer between funds
-
-
Balance 31st December
629
3,604
4,233
**2022**
70,395
**Total Funds**
**2021**
66,906
**Analysis of Funds**
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
Fixed Assets
1,502
29,874
3,604
34,980
37,869
Debtors
4,820
4,820
4,660
Cash & Bank
35,139
8,204
629
43,972
44,789
41,461
38,078
4,233
83,772
87,318
Creditors
(13377)
0
0
(13377)
(20412)
28,084
38,078
4,233
70,395
66,906
**Transfer between funds**|**2022**
**2,021**
6 **Charitable Grants**
**Designated Restricted Unrestricted**
£
Harvest & Thanksgiving
896
896
1,784
Christmas homeless
269
269
161
Other
56
100
156
0
Grants
0
1,829
1,221
0
100
1,321
3,774
**Total Resources Expended**
1,221
3,072
40,297
44,590
63,994
7 **Fixed Assets**
Cost
**Kitchen**
**Central Heating**
**Land**
**Total**
**System**
As at 1 January
7,536
42,684
3,604
53,824
Additions during year
-
-
-
7,536
42,684
3,604
53,824
Aggregate Depreciation
As At 1 January
5,280
10,675
0
15,955
Charge in year
754
2,135
0
2,889
6,034
12,810
0
18,844
**NBV 31.12.2022**
1,502
29,874
3,604
34,980
**NBV 31.12.2021**
2,256
32,009
3,604
37,869
8 **Funds**
**Unrestricted**
**Designated**
**Unrestricted**
**Total**
**St Bedes**
**St Clements**
£
**Reserve**
**Building**
**Reserve**
**Donations**
**General**
Opening balance 1st January
1,821
32,009
3,146
-
25,521
62,497
Incoming resources
-
-
-
2,062
43,121
45,183
1,821
32,009
3,146
2,062
68,642
107,680
Resources expended
-
-
-
(1221)
(40297)
(41518)
1,821
32,009
3,146
841
28,345
66,162
Transfer between funds
-
(2135)
2397
(841)
579
-
Balance 31st December
1,821
29,874
5,543
0
28,924
66,162
**Restricted**
**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
Opening balance 1st January
805
3,604
4,409
Incoming resources
2,896
2,896
3,701
3,604
7,305
Resources expended
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
Transfer between funds
-
-
Balance 31st December
629
3,604
4,233
**2022**
70,395
**Total Funds**
**2021**
66,906
**Analysis of Funds**
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
Fixed Assets
1,502
29,874
3,604
34,980
37,869
Debtors
4,820
4,820
4,660
Cash & Bank
35,139
8,204
629
43,972
44,789
41,461
38,078
4,233
83,772
87,318
Creditors
(13377)
0
0
(13377)
(20412)
28,084
38,078
4,233
70,395
66,906
**Transfer between funds**|**2022**
**2,021**
6 **Charitable Grants**
**Designated Restricted Unrestricted**
£
Harvest & Thanksgiving
896
896
1,784
Christmas homeless
269
269
161
Other
56
100
156
0
Grants
0
1,829
1,221
0
100
1,321
3,774
**Total Resources Expended**
1,221
3,072
40,297
44,590
63,994
7 **Fixed Assets**
Cost
**Kitchen**
**Central Heating**
**Land**
**Total**
**System**
As at 1 January
7,536
42,684
3,604
53,824
Additions during year
-
-
-
7,536
42,684
3,604
53,824
Aggregate Depreciation
As At 1 January
5,280
10,675
0
15,955
Charge in year
754
2,135
0
2,889
6,034
12,810
0
18,844
**NBV 31.12.2022**
1,502
29,874
3,604
34,980
**NBV 31.12.2021**
2,256
32,009
3,604
37,869
8 **Funds**
**Unrestricted**
**Designated**
**Unrestricted**
**Total**
**St Bedes**
**St Clements**
£
**Reserve**
**Building**
**Reserve**
**Donations**
**General**
Opening balance 1st January
1,821
32,009
3,146
-
25,521
62,497
Incoming resources
-
-
-
2,062
43,121
45,183
1,821
32,009
3,146
2,062
68,642
107,680
Resources expended
-
-
-
(1221)
(40297)
(41518)
1,821
32,009
3,146
841
28,345
66,162
Transfer between funds
-
(2135)
2397
(841)
579
-
Balance 31st December
1,821
29,874
5,543
0
28,924
66,162
**Restricted**
**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
Opening balance 1st January
805
3,604
4,409
Incoming resources
2,896
2,896
3,701
3,604
7,305
Resources expended
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
Transfer between funds
-
-
Balance 31st December
629
3,604
4,233
**2022**
70,395
**Total Funds**
**2021**
66,906
**Analysis of Funds**
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
Fixed Assets
1,502
29,874
3,604
34,980
37,869
Debtors
4,820
4,820
4,660
Cash & Bank
35,139
8,204
629
43,972
44,789
41,461
38,078
4,233
83,772
87,318
Creditors
(13377)
0
0
(13377)
(20412)
28,084
38,078
4,233
70,395
66,906
**Transfer between funds**|**2022**
**2,021**
6 **Charitable Grants**
**Designated Restricted Unrestricted**
£
Harvest & Thanksgiving
896
896
1,784
Christmas homeless
269
269
161
Other
56
100
156
0
Grants
0
1,829
1,221
0
100
1,321
3,774
**Total Resources Expended**
1,221
3,072
40,297
44,590
63,994
7 **Fixed Assets**
Cost
**Kitchen**
**Central Heating**
**Land**
**Total**
**System**
As at 1 January
7,536
42,684
3,604
53,824
Additions during year
-
-
-
7,536
42,684
3,604
53,824
Aggregate Depreciation
As At 1 January
5,280
10,675
0
15,955
Charge in year
754
2,135
0
2,889
6,034
12,810
0
18,844
**NBV 31.12.2022**
1,502
29,874
3,604
34,980
**NBV 31.12.2021**
2,256
32,009
3,604
37,869
8 **Funds**
**Unrestricted**
**Designated**
**Unrestricted**
**Total**
**St Bedes**
**St Clements**
£
**Reserve**
**Building**
**Reserve**
**Donations**
**General**
Opening balance 1st January
1,821
32,009
3,146
-
25,521
62,497
Incoming resources
-
-
-
2,062
43,121
45,183
1,821
32,009
3,146
2,062
68,642
107,680
Resources expended
-
-
-
(1221)
(40297)
(41518)
1,821
32,009
3,146
841
28,345
66,162
Transfer between funds
-
(2135)
2397
(841)
579
-
Balance 31st December
1,821
29,874
5,543
0
28,924
66,162
**Restricted**
**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
Opening balance 1st January
805
3,604
4,409
Incoming resources
2,896
2,896
3,701
3,604
7,305
Resources expended
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
Transfer between funds
-
-
Balance 31st December
629
3,604
4,233
**2022**
70,395
**Total Funds**
**2021**
66,906
**Analysis of Funds**
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
Fixed Assets
1,502
29,874
3,604
34,980
37,869
Debtors
4,820
4,820
4,660
Cash & Bank
35,139
8,204
629
43,972
44,789
41,461
38,078
4,233
83,772
87,318
Creditors
(13377)
0
0
(13377)
(20412)
28,084
38,078
4,233
70,395
66,906
**Transfer between funds**|
|---|---|---|---|---|---|
||1,821
32,009
3,146
2,062
68,642
107,680
-
-
-
(1221)
(40297)
(41518)|||||
||1,821
32,009
3,146
841
28,345
66,162
-
(2135)
2397
(841)
579
-|||||
||1,821
29,874
5,543
0
28,924
66,162|||||
|||**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
805
3,604
4,409
2,896
2,896
3,701
3,604
7,305
(3072)
-
(3072)
~~629~~
~~3,604~~
~~4,233~~
-
-
629
3,604
4,233
70,395
66,906
**Unrestricted Designated**
**Restricted**
**2022**
**2021**
£
£
1,502
29,874
3,604
34,980
37,869
4,820
4,820
4,660
35,139
8,204
629
43,972
44,789|**Food**
**Buildings**
**Total**
**Store**
**St Clements**
**£**
805
3,604
4,409
2,896
2,896|||
||||3,701
3,604
7,305
(3072)
-
(3072)
|||
||||~~629~~
~~3,604~~
~~4,233~~
-
-|||
||||629
3,604
4,233|||
|||||||
||||||70,395|
|||||||
||||||66,906|
|||41,461
38,078
4,233
83,772
87,318
(13377)
0
0
(13377)
(20412)||||
|||28,084
38,078
4,233
70,395
66,906||||
|||||||
2135 Building reserve Amortization to match depreciation charge
(1556) Transfer to building reserve collections re kitchen 579 General reserve
841 Donations re Kitchen to Building Fund
14
**St Bede with St Clement Toxteth Statement of Financial Activities Year Ended 3st December 2022**
||||**Funds**||**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**DesignatedRestrictedUnrestricted**|||||
||||||**2022**|**2021**|
||||||£|£|
|**Incoming Resources**|**Notes**||||||
|Voluntary income|2|2,062|2,896|25,419|30,377|39,078|
|Investment Income|3|||167|167|153|
|Income from church activities|4|||17,535|17,535|7,937|
|||2,062|2,896|43,121|48,079|47,168|
|**Resources Expended**|||||||
|Charitable Activities|5||3,072|40,197|43,269|60,220|
|Charitable Grants|6|1,221|0|100|1,321|3,784|
|||1,221|3,072|40,297|44,590|64,004|
|Net incoming resources||841|(176)|2824|3489|(16836)|
|Balance brought forward||36,976|4,409|25,521|66,906|83,742|
|||37,817|4,233|28,345|70,395|66,906|
|Transfers between funds|8|(579)||579|0|0|
|Balance 31st December|8|37,238|4,233|28,924|70,395|66,906|
10
St Bede with St Clement Toxteth Balance Sheet As at 31st December 2022
|Notes
7 &1.7
**Tangible Fixed Assets**
**Current Assets**
Debtors - Income Tax
Other Debtors
Bank Current Account & Cash
Bank Deposit account
**Creditors**
General
LDBF GRANT
As Agent DMGF
MOWLL
**Net Current Assets**
8
**Funds**
1.3/1.4
**Unrestricted**
1.2
**Restricted**|**2022**
£
34,980
1,438
3,382
20,492
23,480
48,792
4,431
3,000
5946
0
13,377
35,415
70,395
66,162
4,233
70,395|**2021**
£
37,869
2400
2260
4,166
40,623
49,449
2,012
17150
1250
20,412
29,037
66,906
62,497
4,409
66,906|**2021**
£
37,869
2400
2260
4,166
40,623
49,449
2,012
17150
1250
20,412
29,037
66,906
62,497
4,409
66,906|
|---|---|---|---|
|||||
||||66,906|
||||62,497
4,409|
||||66,906|
Approved by the Parochial Church Council on the 8th March 2023 and signed on their behalf
**D Thomas** ( Church Warden )
**D.G.Roughley** (Treasurer)
11
St Bede with St Clement Notes to the Financial Statements Year ended 31st December 2022
|s
2 **Voluntary Income**
Church collections plate GASDS
Church Collections Gift Aid
Church Collections Parish Giving
Income Tax recoverable
Church collections inc GASDS
Church collections parish giving
Special collections
Contributions
Donations Gift Aid inc Tax
None Gift Aid
LDBF Area Dean Support
LDBF Housing Grant Curate
DMFG Area Dean support
LDBF Parish share credit
LBDF Heating grant
3 **Investment Income**
Woodward Memorial Trust
Interest
4 **Income from church activities**
Hire of buildings
Fees
Leaving gift vicar/curate
**Total Incoming Resources**
5 **Charitable Activities**
**The Ministry**
Parish Share
Housing
Vicar
Housing
Curate
Old balance write of
Leaving gift vicar/curate/archdeacon
Area Deans administration support
Readers subscription
Food Store
**Outreach**
**Church Services**
Light & heat
Water Rates
Repairs
Insurance
Sundry
I T Support
Church Ofce
Depreciation
Fees paid
**Cost of Raising Funds**
**Total Charitable Expenditure**|**2022**
**2021**
**Designated Restricted Unrestricted**
**£**
**£**
1,108
1,108
1,189
1,920
1,920
1,920
12,033
12,033
13,500
763
763
777
3,008
3,008
3375
2,062
2,062
1,955
2,696
2,696
1,584
1,594
1,594
973
200
1,314
1,514
606
0
1,000
437
437
3,499
0
3,120
2,242
2,242
5,580
1,000
1,000
0|
|---|---|
||2,062
2,896
25,419
30,377
39,078|
||-
-
154
154
149
-
-
13
13
4|
||0
0
167
167
153|
||-
17,315
17,315
6,393
-
220
220
470
0
0
1,074|
||0
0
17,535
17,535
7,937|
|||
||2,062
2,896
43,121
48,079
47,168|
||-
9,823
9,823
9,822
-
0
0
2,099
-
0
0
4,853
-
1,382
1,382
0
50
50
1,316
-
0
0
2,120
100
100
0
-
3,072
3,072
9,018|
||0
3,072
11,355
14,427
29,228|
||-
-
667
667
290|
||0
0
667
667
290|
||-
12,444
12,444
7,334
-
-
632
632
540
-
-
6,118
6,118
13,503
-
-
3,985
3,985
3,891
-
-
942
942
584
-
-
0
0
1,020
-
-
673
673
645
-
-
2,889
2,889
2,889
-
-
492
492
296|
||0
0
28,175
28,175
30,702|
||-
-
0
0
0|
||0
3,072
40,197
43,269
60,220|
## Notes
13
## **The Parish of St Bede with St Clement Toxteth**
**Annual Report and Financial Statement of the Parochial Church Council for the**
## **Year ended 31st December 2022**
## **Independent Examiners Report to the Parochial Church Council**
This report on the accounts of the PCC for the year ended 31 st December 2022 which are set out on the annexed pages is in respect of an examination carried out in accordance with the Church Accounting Regulations 2007 (‘the Regulations‘) and S.143 of the Charities Act 2011.
## **Respective responsibilities of Trustees and Examiner**
As Trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of S144(2) of the Charities Act 2011 does not apply and that an independent examination is needed.
It is my responsibility 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 Commissioners. 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 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. .
## **Independent Examiner’s Statement**
(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 to comply with
- 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.
_**Richard Fraser**_ A C A _26 May2023_