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2023-12-31-accounts

THE CHURCH OF ENGLAND Diocese of Liverpool St Mary's Church, West Derby Annual Report of the Parochial Church Council 2023 The P(Tiochiul Church Counril of the Ecrle51J5tirol Puri5h of West Derby. St Mjry Chi7rity Commission Registr17tion No. 1128143 For rhe yeor ended31st December 2023 An Anglicon Church in the Diocest of Liverpoolond the Province of York

PCC ST MARYS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Page Report of the Trustees 1 tci 10 Independent Examiner's Report Statement of Financial Activities 12 Balance Sheet 13 Notes to the Financial Statements 14 10 19 Detailed Statement of Financial Activities 201021

PCC ST MARY'S REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their report with the financial statements of the charity for the year ended 31 De￿mber 2023. The trustees h8ve adopted the provisions of Accounting and Reporting by Charities.. Statement of Reoommended Practice applicable to ¢h8riti8s pr8p8ring their accounts in 8ccord8nce with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20151. OBJECTIVES AND ACTIVITIES Objectives and aims Th8 PCC airns to consult with the Rector on matters of general concern to the parish and to promote Ill the parish th8 whole mission of the Church, pastoral, social, evangelistic arid ecutnenical. The general functions of the PCC are stated within section 2 of thè Parochial Church Councils (Powers) Measure 1956. When planning activities for the year, thè PCC gave consideration to the Charity Commission's guidance on publie benefit and, in particular, the specific guidance to eharities concerned with the advancement of religion. ACHIEVEMENT AND PERFORMANCE The following section highlights areas ol activity and perfomance. Worship We were pleased that following the pandemic our acts ol worship reverted to a familiar pattem. The weekly Sung Eucharist on Sunday at 10.00 a.m. continued to be the prinapal locus of worship. St Mary's remains committed to continuing and developing this traditional expression of Church. The monthly parade service has not, as yet, been reinstated The Sunday 9..00 a.m. "All Age Service had a core number of attendees, equally split between adults and children. This less formal selv1￿, is aimed at young children and their parents. many of whom were either unfamiliar with the rnore formal parish Eucharist or preferred a more relaxed setting. This service remains well attended The Sunday 8.'OOa.m. Service of Holy Communion continued to be popularwith those who prefer a more reflective servi￿. The Sunday 6..00 p.m. Evensong service was held monthly. usually on the 1st Sunday of the month. There were 35 Baptisms at St Mary s in 2023. The electoral roll contained 279 members. There were 36 confirrnations in 2023 and St Mary s hosted 6 full weddings and 1 wedding blessing. There were 25 Funerals taken by the clergy in Church and 13 Burial of Ash85 Services. There were no funeral services held at the Crematorium or Cernetery. The Rector's weekly visit to St. Mary'5 School to lead a5sernbly continues. The Bible study group has rnet regulaily, as has the Mothers Union. The Rector's Re 0rt2023 This report looks back at the life of the Parish for the year 2023. The Parochlal Church Councll IPCC).. The Parochial Church Council has met regularly throughout the reporting year. The PCC has met all its statutory obligations dLJring this reporting year. The nature of the business discussed by the PCC has been regarding church finance, the church building and property owned by the PCC, safeguarding, mission and worship and any other matters which occur. PCC meetings always begin and conclude with prayer,. knowing always that what we discuss is to always further the Kingdom of God within our parish and to advance the mission of the Gospel. The Standing Committee ISCI: The PCC is supported by the officers of the Standing Committee ISCI. The SC meets regularly between PCC meetings to discuss and to set the agenda for the next PCC meeting. The SC is also able to meet on an ad hoc basis to discuss any item of urgent bLJsiness. Fit for Mission- The Parish of Christ our Hope: This year has seen further developments in the Deanerws vision to become one single parish. This is effectivelv made possible by creating a large team ministry across most of the churches in the West Derby deanery except for St John Tuebrook, St John Knotty Ash. and us.

A5 the team parish of Christ our Hope has moved foward this year, so ha5 the more technical questions and i55ues which surround the legal statu5 of creating a new single parish of which we are not part. However, the Rector hold5 historic rights to some of the churches involved and these are called 'patronages'. There has been some considerable work to attempt to resolve some of these technical issues but this remains an ongoing issue throughout this reporting period. This PCC has remained outside the Fit for Mission parish of Christ our Hope and this means that very little should change for St Marvs in terms of the parish and structure. The main aspect of change will be how we at St Mary's relate to the new parish of Christ our Hope. We have been learning more about this during this year. Worship: l am delighted with the steady numbers of attendees at our regular worship here at St Mary's. On the whole. numbers have remained consistent over the year. It is always great to see new faces as well as any returning faces. The structure of our worship has worked reasonably well this year. The 0800 Sunday Eucharist runs into the 0900 AII Age Service which, in turn, leads us on to the 1000 Parish Eucharist. The first Sunday of the month is busier because of any baptisms and Choral Evensong. This is where l am greatly indebted to my clergy colleagues, The Revd Barbara Smith and the Revd Robert Williams. Their contribution to the life and worship at St Mary's has been invaluable and l am so grateful for the support you have both given. There has been an average number of funerals, burial of ashes and bapt15ms during the year. However, I noted that there were fewer weddings on average which could possibly be due to the economic climate. I very much hope that our worship remains at a con51Stently high 5tandard- we all do our very bestl The standard is not just set my me, Robert or Barbara but by a dedicated team who come together to lead our prayer and praises week by week. Kathy and Gemma whose ministry is valued as the liturgical deacons at our Parish Eucharist; those who read the scriptLJres and who intercede., our chalice assistantS,' the All Age Team leaders, supporters and stamper5- our serving team, sacristan and those who wash the sacred linen,. our musicians- organists and choir and especially those who teach. play and sing and it was great to appoint our organ scholar. Helen Lunn (through the John Pilling Trust).. those who staff the back of the church and who tidy up- those who provide refreshments. Outside ofworship: However, we still needed to pay our bills and as we all know, the cost of fuel ha5 dramatically increased. Church heating during the cooler months was significantly higher compared to this time last year. The cost-of-living crisis has also influenced our church finances. There has been a sharp increase in almost all commodities 2nd there is less disposable income available to give to the church. Individuals and families, churches, other charities and businesse5 have all been afferted. Flnally: Over the past year, the Wardens, Standing Committee and PCC have worked incredibly hard to ensure that St Martys remains a beacon of God's love and presence in West Derby. I WOLJld like to thank all our church officers, colleagues and friend5 for their time, wisdom and dedication. This year has not been particularly easy for me on a personal level. We all have issues and concerns and believe me clergy are no differentl However, I do receive 3 vast amount of love and support frorn $0 many of you here are St Mary'5 whether in the Church, Centre or School. l enjoy the banter, the smiles and the laughs but a150 Share in the pain and the tears as together we walk making a difference to the kingdom of God here in West Derby. Finally, thank you for your love, prayers and support in my ministry. It's not always easy being a ¢lergyperson, but the support from St Mary's church, Millennium Centre, school, and people is immense and as your Rector, I remain your grateful servant in Christ. The Reverend Stephen Boyd. Dip. H.E., B.Th. (Oxonl.

Churchward8ns' R8 ort 2023 2023 continued the return of a feeling of normality. The Rector, Rev Barbara Smith and Rev Robert Williams were still on form. Services on SLJnday followed their usual pattern and the 10.00 Wednesday morning Eucharist service continued to be attended by a Small group. Attendance is still lower than it had been but the real casualty of covid has been evening and special services. Evensong. beautifully Sung by the choir, still has a very small congregation and special services to mark events in the church year are also very poorly attended. This is a matter for concern, especially Evensong because the ¢hoir prepare $0 well. The 8.00 service hovered round the 25-30 mark plus children. The 9.(K) consistently has around 100 adults and children in Church most Sundays in term time and is still well-led by Kelly and Vinnie. The 10.00 Eucharist maintain5 a loyal congregation but there is a definite lack of children at this service. We still don't have much crossover from the 9.00 to 10.00 services. The service is still enhanced by the choir singing beautiful music and many comment on how much the music uplifts them. Baptisms are steady and take place the first Sunday of each month. Confirmation took the form of a joint service with St Anne'5 and wa5 well supported by confirmees and their families. Outdoor Ecumenical Community services took place on Good Friday, Remembrance Sunday and Christmas Eve and were well attended. The building causes constant concern. Yet again we have had roof problems which have affected the interior of the church. and which have necessitated expensive repairs. Buckets are a frequent feature. The sudden universal fuel increases have also caused difficulties with the building being heated less often. The gardens are still well maintained, and we thank Dawn, Alan and others for their time. The Wardens thoroughly appreciate the support given by a loyal band of sidespeople and past wardens, especially at the 8.00 seNice which helps us immensely. We thank all those who have worked so hard to keep the seNices running smoothly and Barbara for her invaluable help with the rotas and as general communicator. We could still welcome a few more members. Thi5 year we said goodbye to Keith Rice after 20 years of service, lane Wheeler and Gerry Hughes. We thank them for their support. We also had to say farewell to Jean Ashton who was such a huge support in so many ways. We are continuing to try and make all feel welcome at St Mary's, especially families Wlth babies and toddler5. The children's corner is available, with quiet toys and books. Older worshippers appreciate the offer of pew communion if necessary. Both the High and side altars were used. St Ma￿$ couldn't function without its friendly, helpful congregation and we love to welcome you each Sunday at one or more of our services. Pat Goodrnan and Steph Ellison. Wardens. Secreta '5Re ort 2023 The Parochial Church Council met in full session on six occasions through the year. Meetings were well attended and conducted in a friendly atmosphere. As usual, much of the business of the council was of a routine nature and supported the smooth running of our normal business. Some item5 of bu5ine55 Stood out from the rest. The year began a5 2022 had finished, with the confirmation of our position regarding Wlthdrawal from the Fit for Mission pilot Scheme. The council met with Rev. Richard Gedge, the Fit for Mission dirertor/man3ger. We explained in some detail why we were Ljnhappy with the proposals, so that there was no ambiguity. There was no change of mind. We were pleased to have Confirmations on the agenda once more to rectify the backlog which had occurred in 2020121122. Timings proved to be a challenge, but we were able to secure the services of Bishops Geoff Pearson and Cyril Ashton who led a combined service with our friends from St. Anne Stanley in St. Mary's.

Lay participation in Services was revisited and new rotas were drawn up for assistants with the Chalice, Reading and leading the Intercessions. We were pleased to be able to recommend four members of St. Mary's to serve as Governors of St. Marvs School. All are now in post. We were sorry to lose our Organ Scholar, Matthew Breen, who had secured a post as assistant Director of Music at St. Fin Barre'5 Church of Ireland Cathedral in Cork. We were, however pleased to be able to replace him with Helen Lunn, who quickly settled into our music making at St. Mary's. We are grateful to the john Pilling Trust for their continued financial support for this venture. As ever, Safeguarding is never far from our thoughts. It is a regular agenda item for our meetings. Thankfully there were no issues to deal with during the year. The council had Struggled somewhat due to the lack of a treasurer, though a small group had continued to ensure that our financial obligations were met. There appeared to be some possibilities on the horizon, which we hope will come to fruition by the time we next have an annual report. A small programme of social events emerged as the year went on. A group of like-minded helpers set up a WhatsApp communication group to help with the smooth running of events. Our thanks go to them. We continue having to keep a careful eye on aspect5 of the fabric of the church building. This will feature in the buildings report. We also need to ensure that we are not wasteful in our use of utilities, given the c05t of the same. Alternatives are either too costly or just not feasible given the size and nature of our building. AlthoLJgh not without some concerns, the year passed in an encouraging way, with various former practices being reinstated, giving the church a more homely feeling of togetherness. Long may it continue. Reg Goodman- PCC Secretary Bulldln sRe ort 2023 The principal item of note dLJring the year was the QuinqLJennial Inspettion. The report did not reveal anything of which we were not aware. The report was discussed with Mr. Tom Beesley, the diocesan buildings advisor. MLJch of the phased proposals would depend on the availability of funds. A major item, however, was the state of the roof and timbers in the vicinity of the south transept / chapel / south side of the chancel. Investigations were set in motion in the latter months of the year. We await costings for the inevitable repairs. Grant aid will need to be sought once such c05tings are to hand. Thankfully, we received a healthy legacy from the estate of the late Geoff Peacock, which is to be used exclusively for the maintenance of the organ and the church building. That should give us some room for manoeuvre. It is hoped that we may be able to replace lighting units in the vestry and office with LED units, thus making the whole church lit by LEDS. An upgrade of the electrical sockets is also proposed. Some remedial work ha5 been carried out to the windows at No. 2 The Village. Further work would be desirable, but we have to bear in mind the circumstances of the current tenant, so we tread carefully. No.4 The Armoury, meanwhile, is generally in good order. On the initiative of the Millennium Centre, a planter has been built at the North West corner of the church, as a memorial to lean Ashton, former churchwarden, who along with her husband, Phil, looked after our grounds so admirably for many years. The PCC is happy to be associated with this fine gesture.

The Car Park continues to suffer from the depredations of heavy traffic use. Some pothole5 have been repaired thanks to the generosity of some members of the congregation, but this is an area of concern, since we do not have the funds constantly to repair damage caused by the public. A height barrier has been put in place to deter13rger vehicles, but we cannot close the grounds altogether. Far more parking provision is needed in the village given the pressure created by so many pubs, bars and eateries, not to mention the country park, in such a confined space. It is difficult. and not a little frustrating, to know where the answer lies. We continue to be grateful to the small group of volunteer5 who keep our grounds tidy and attractive. Thank you all. RegGoodman West Derb Deane nod Re Ort 2023 All meetings have been well attended by representatives of St Marvs. Due to the retirement of the previous postholder, the synod is without a lay-chair and despite requests at all meetings, nobody has come forward to fill the vacancy. The meetings have been challenging in respect of Fit for Mission. Firstly, some churches have great difficulty accepting that our Rector holds a nLJmber of patronages some of which are for churthes which have joined the Fit for Mission process, and there have been numerous attempts to remove him from these roles. The reasoning behind this appears to be the concern that Stephen's influence will be extended beyond his current scope of patronage. The principal comment has been that 'this is not personal towards Stephen, but the defence for Stephen's position has been robust from St John, Knotty Ash, St John Tuebrook and ourselves. A proposal that Stephen's influence is diluted to encompass only the appointment of the Team Rector, and he will not be involved in appointments of Team Vicars was proposed and carried by 21 votes to 10. Recently, a new vicar was installed at The Good Shepherd West Derby, where Stephen is patron. As was his right, Stephen presented the vicar to the Bishop, but when the Deanery clergy were invited to greet the new vicar, only the clergy who were in the Fit for Mission scheme were asked to offer their greetings. a move that was both extremelv disappointing and very divisive. There is very little else to report. We watched a presentation by our new Bishop about his vision for the future, and a decision was carried to close Holy Spirit Dovecot as the church hall used for worship had become unsafe. Kevin Mulcahv FINANCIAL REVIEW Tr•asur•r's Re ort 2023 Following two successive years in which St Mary's recorded deficits of £13.670120211 and £26,962120221, it was a hugely welcome development that in 2023 an overall surplus position of £57,258 was achieved. The main reason for this turnaround was due to a series of legacies, amounting to £66,000 in total. In accordance with the wishes of the deceased, the funds were assigned to the Building Fund1£40,0001, the Organ Fund1£20,0001 and the General Fund1£6.0001 and we would like to extend our thank5 to the families concerned for their generosity. With urgent building repairs required to the church roof in 2024, it is rea55uring to know that we now have the funds available in order to proceed with the works. It is also comforting to know that the Organ Fund is in a healthy position, after spending in excess of £17.000 on repairs during the previoLJS year. Whilst the financial situation is favourable, with regards to the Restricted Funds. unfortunately the same cannot be said of the General Fund, which recorded a deficit of £11,555 in 2023.

This is the sixth consecutive year in which the General Fund has incurred a deficit and cumulatively this amount5 to £51,587 worth of losses since 2018. Unfortunately, it is self-evident that St Mary's chLJrch has been consistently falling short, when it comes to raising sufficient funds to cover it5 day to day running expenses. The largest individual outgoing in 2023 was the Diocesan Share for £92,003, which increased by £2,674 compared to the previous year. Insurance was the second largest expense item, costing £5,770 in 2023,. compared to £5,793 in 2022. Rising energy costs also added additional pressure to St Marvs Finances, with electricity charges increasing by over 130% to £3,692 and g35 charges increasing by over 110% to £3,063. Revenues were also adversely affected due to the relative decrease in weddings and funeral services in 2023. There were 6 weddings held at St Mary's in 2023, as compared to 10 wedding services in 2022 and 38 funerals / burial of a5he5 services, as compared to 50 in the previous year. Overall, net wedding and funeral income was down on the previous year by approximately £2,100. Although the 'cost of living crisis" is clearly having a challenging impact on the local residents of West Derby, the Parish Giving Scheme continued to be a popular channel for regular giving,. yielding £34,787 in 2023. There were also a number of one-off donations and we are truly grateful for the generosity you have shown year after year, in support of St Marfs Church. In last year's Treasurer's Report it was announced that Nick Byrne had been appointed as Dave Hale's successor. Unfortunately, however, in November 2023 Nick notified the PCC that he was unable to take up the position of Treasurer, due to a change in circumstances at work. Dave continued to carry out his duties in a "caretaker capacity" until April 2024 when lenny Lake expressed an interest in taking on the role and was duly appointed by the PCC in july 2024. For 2023, Dave and Jenny worked together on the preparation of the financial Statements and the 'handover process" will continue on into 2024, when Jenny will take the lead role in the Finance Team, with Dave continuing to offer support, guidance land encouragement) in equal measure. Dave Hale and Jenny Lake- Finan￿ Team

FUTURE PLANS In 2024 the PCC intends lo oontinue to worship God. who is Father. Son and Holy Spirit and serve our neighbour. We shall ntinue to provide and develop regular public worship open to all. space for personal prayer and undertake parish based pastoral work including home communions. visiting the sick and be￿aved. collective worship in local schwls. and other matters pastoral. social, evangelical and ecurnenical. Additionally, we shall support and develop mission and stewardship in the parish. We shall teach Christianity through sermons. Courses and small groups. STRUCTURE, GOVERNANCE AND MANAGEMENT st Mary's, West Derby PCC is 8 body corporate and operates under thg Paroohi81 church Councils (Powers) Measure 1956 and the Church Representation Rules. The Parochial Church Council of th8 Ecclesiastical Parish of W85t Derby, St Mary is registered with the Charity Commission Registration No. 1128143. Th8 method of appointrnent of PCC members 15 set out in the Church Representation Rules. Al church rnembers ar8 encouraged to register on the Electoral Roll and stand for election to the PCC. The Annual Meeting has agreed that pcc members should be elected for a temi of up to 3 years, with equal number of places shared between tems of 1, 2 and 3 years. The PCC has a number of members with skills In financial and business management and good representats.on In tems of gender and ethnic background. Safeguarding procedures also continue to be implemented. The PCC has various sUb￿rnM1t1eeS established for particular issues. The Standing Committee deals with day to day matters and sets the agenda for each PCC meeting. There is also a Buildings Committee, a Finance Committee, a Social Committee and a Missionl Pastoral Committee. Mernbership in 2023 comprised.. Standing Committee.. Incumbent, PCC Vice-chair, Churchwardens, PCC Secretary, PCC Treasurer, and Richard Jones Finance Committee.. Incumbent, Churchwarden, Dave Hale, Jenny Lake, Oscar Ip (Payroll Officerl Buildings Committee.. Incumbent, Churchwarden, Reg Goodman, Richard Jones, Diane Thomas Social Cornmittee.. In abeyan￿ for 2023 Mission I Pastoral Comrnittee.. Incumbent, Brian Yates, Kathy Yates PCC members receive induction training including trustee responsibilities. basic health and safety. risk assessmenl and rnanagement. and child protection procedures. Related trusts.. St Mary's Millenniurn Centre ILiverpooll Ltd Charity Registration number 1071799 - 1 member of the PCC is a trustee of the Centre. The PCC rents faalities from the Centre. Risk management To identify their rn8jor risks, the PCG Carries out 8 progr8Tnme of risk assessments. Procedures arg then put in pl8¢e to manage those risks and rninimize their itnp8Ct on the life of the church. Action to covei the tllain areas of risk includes the following.. Financial Risk An annual budget based on historical and other anticipated expenditure is prepared to monitor viability. Actual results compared with budget are reported to the PCC quartedy. The investments held by the PCC are reviewed every three months by the Finance Sub-committee who report to the PCC in due course. Investments ale only made If they are of low risk and approved for charity use. All assets are insured. Reserve levels are reviewed annually and approved by the PCC. The PCC has approved intemal controls for annual accounts,. cash and cheque handling Implemented with Diotssan assistance. Health and Safety The Church has a PCC representativewith specific responsibility for Health and Safety issues The PCC is regularly advised ol the risks and the necessary compliants requirements and it is ensured that these are being complied with. Specific procedures for recording accidents are in place. These procedures are reviewed on an annual basis and lomially reported to the PCC. The PCC approved an updated Lone worker Policy in 2014. Ml fomial risk assessments are listed within the PCCS Risk Register and are reviewed annualty. All Wardens and Sidespeople are aware of Fire Safety prc￿￿dureS. Plans have been agreed with the Church School for services to be held in the school hall in event of the church becorning unusable for a lirnited period. Children and Vulnerable Adult Prote￿10n The PCC adopted revised pc)licies for the protection of Children and Vulnerable Adults in 2009. Subsequent revisions of the poliry have been noted 8nd irnplerngnted. It is the policy of the PCQ that all those who work with or alongside children or vulnerable adults make an application and declaration, and obtain 2 references and be subject lo the provisions of the Disclosur8 and Barring Servics.

Safeguarding Officers. Children and Young People Vulnerable Adults Lynn Chute Jan Morgan REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1128143 Principal address Parish Office clo St Mary's Millennium Centr Meadow Lane Liverpool L12 SEA Indèp•ndènt &xaminar Lennox Finance IUKI Ltd 44 Moorcroft Road Allerton Liverpool L189UQ Legal advlsor The Registry of the Dioceses of LiverFKJoI Architect Anthony Grimshaw Associates, 6 Bridgeman Terrace, Wigan, WN1 1 SX

REFERENCE AND ADMINISTRATIVE DETAILS Parish Office Clo St Mary's Millenniurn Centre Meadow Lane West Derby LIVERPOOL L12 SEA Phone IOffio91'. 0151 256 6600 Email.. westderbyp8rishchurch@gm8il.com Official correspondence to the Parish Office at the above address. During the period 1 January 2023 until the annual meeting on Sunday 19th May 2024 the following people setved as PCC members and trustees of the Charity (unless indicated otherwise).. Rector.. Revd. Stephen William Boyd Assistant Clergy.. Revd. Jennifer Bowen (Honorary Curate) Revd. Robert Williams IHonorary Curate) Churchwardens.. Stephanie Ellison and Pat Goodman Sidespeople.. Kathy Begley, Elizabeth Bull, Barbara Cain, Alastair Caird, Andrew Dawes, Julie Dickinson, Joanne Holmes, Peter Holmes, Elsie Logue, Lynne Metcalfe, Jan Morgan, Carolyn Parker, Keith Rice, Pat Rice. Maureen Stewart, Sue Sullivan, Diane Thornas. Gary Tully, Paula Tully, Jane Wheeler, Anne Willdridge. Readers Kathy Yales IPCC representative) Jane Ward D88n8ry Synod R&pres8ntativ85'. Gemm8 Bowdery Lyndsay Dowde5well Barbara Moo Jan Morgan Kevin Mulcahy Elected Members of PCC Kathy Begley 8arbara Cain Rosemary Critchley Andrew Dawes Reginald Goodman IPCC Secretary) Dave Hale (Honorary Treasurerl Richard Jones Adam Price Kerry Stewart Diane Thomas (Health & Safety Offi￿rI Cheryl Webster rian Yates IPCC Vice Chairl The Electoral Roll Officer is Cheryl Webster Bankers. Barclays ILeice5ter. LE87 2BBI and CBF Church of England Deposit Fund 180 Cheapside, London EC2V 6DZI. Day to day management control of the Church was exercised by the Standing Committee. This has comprised the Inoumbent, th8 VITr Chair ofthe PCC, the Churohwardens, the PCC Secretsry, and Sub-committee leaders. The Stsnding Committee is contactable via the church office 0151256 6600.

Volunteer stsff Keeper8 of the Clod( Director ol Music Organl$l Emerltus S8CThStan VeYJer lan Graham and Franas Lilley Kavln Mulcahy Peter Miller an Jones Dawn Bmngkill This report and financial stalernents were approv&Y by the Parochial Church CounThl on 20 October 2024 hlr B. Yats$ Vl¢g Chalr Mrs J. Lak• Honorary Treasurar 10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PCC ST MARY'S

Independent examiner's report to the trustees of PCC St Marys

I report to the charity trustees on my examination of the accounts of the above charity (‘’the Trust’’) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James McCarthy – Director Member of the ICAEW Lennox Finance (UK) Ltd 44 Moorcroft Road Allerton L18 9UQ

23 October 2024

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PCC ST MARY'S STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted fund Restricted funds Endowment fund Notes INCOME AND ENDOWMENTS FROM Donation5 and legacies Charitable activities oth8r incom8 86,310 68,933 155,243 95,514 16,950 16,950 22,341 Othei Income Investment in(x)me 2,756 10,544 10,724 152 10,876 Total 113,984 69,085 183,069 131,155 EXPENDITURE ON Raising fund5 haritable a¢tivities other expendtture 125,5391 5,8221 131,3611 152,0251 Total 111,5551 63.263 51,708 120,8701 Nel g8inslllossesl on investtnents 3,430 2,120 5,550 6,0921 NET INCOME 111,5551 66,693 2,120 57,258 126,9621 RECONCILIATION OF FUNDS Total funds brought fonward 261,636 41,765 22,537 325,938 352,900 TOTAL FUNDS CARRIED FORWARD 250.081 108.458 24,657 383,196 325,938 12

PCC ST MARY'S BALANCE SHEET AT 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted fund Restricted funds Endowment fund Notes FIXED ASSETS Tangible 3S5ets Inv8Sttn8nts 128,000 120,000 128,000 175,385 128,000 169,835 30,728 24,657 248.000 30.728 24.657 303.385 297.835 CURRENT ASSETS Debtors Cash at bank and in hand 8.802 13,741 8,802 91,471 8,973 41,191 77,730 22.543 77.730 100.273 50.164 CREDITORS Amounts falling due within one year 10 120,4621 120,4621 122,0611 NET CURRENT ASSETS 2,081 77.730 79,811 28,103 TOTAL ASSETS LESS CURRENT LIABILITIES 250,081 108,458 24,657 383,196 325,938 NET ASSETS 250,081 108,458 24,657 383,196 325,938 FUNDS Unrestricted funds Restricted funds Endowment funds 250,081 108,458 24,657 261,635 41,766 22,537 TOTAL FUNDS 383,196 325,938 Th• flnandal 81atWft￿tr vffii wo¥￿1 by th• Parcthal Chufth Cwil 20 ￿¢¢{)11 2024 arKI wwo 11gn•d ￿ Il• b•h8lfbr. Mr B. Yat VSCA Ch8ir Mrn J. Lakn Hcffjorary Tr••sLwr 13

PCC ST MARY'S NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES Ba515 of preparing the financial statements The financial staternents of the charity, which is a public benefit entity under FRS 102, h8ve been prepared in accordance with the Charities SORP IFRS 1021 'A¢wunting and Reporting by Ch8rities'. Statement of R8commended Pr8Qtice 8ppIic8ble to chariti85 preparing their acoounts in accordance wth the Fin8n¢ial R8porting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectiV8 1 January 20151,, Financial Reporting standard 102 Tr8 Financi81 Reporting Standard applic8bl8 in the UK and R8pLJblic of Ireland, and the Charities Act 2011. The financial st8t8rn8nt5 hav8 b88n pr8par8d und8r the historical cost conv&ntion with the 8xception of InV8Stm8nts which are includ8d at tnarket value, as Tnodilied by the r8valuabon of certain assets. Ineornè All income is reeognised in the Statement of Financial Activities once the eharity has entiuement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditur• Liabilities are reeognised as expenditure as soon as there is a legal or construetive obligation eommitting the Charity to that expenditure, it is probable that a transfer ol economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted lor on an accruals basis and has been classified under headings that aggregate all cost related tts the category. Where costs cannot be directly attributed to parbcular headings they have been allocated to activities on a basis consistent with the use ol resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold Property Church furnishings etc offi￿ equipment not provided 25°/o on cost 33°/o on cost Freehold Property - no value is included in the financial statements in respect of oonsecrated land and buildings and beneficed propety. Al expenditure incurred on these assets by the Council is written off in the Statement of Financial Activities 8s incurred. Other property, in which the Council holds the beneficial interest, is included in the finan¢ial statemenls. No depreciation is charged on this property as it is included in the finanoial statements at its open market Value. which is forrnally advised by professional advisers every three years and reviewed inforrnally in between. Chur¢h fumishings - rnoveable church fumishings held by the churchwardens on special trust for the Council and which requir8 a faculty for dispos81 are accounted for as in8lien8ble property. For in8lien3bl& propety acquired prior to 2000 there is insufficient cost information available and therefore such assets are not included in the accounts. Subsequent expenditure on Such a55ets is being capitalised and depreciated on a straight-line basis. Office equipment- other equiprnent 15 depreciated on a straight-line basis General- Individual items costing less than £500 are written off as acquired. Taxation The charrty is exempt from tax on its charitable activities. Fund aeeountlng Unrestricted funds- these consist of funds which are available lor use atthe discretion of the Council in furtherance of the general objectives ol the charity and which have not been designated lor other purposes. Designated funds- these comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds- these consist ol funds where the donors have imposed or implied usage reslriclions on the use of the funds which are legally binding. Where the funds have been invested in tangible fixed assets (capital funds), funds are reduced by an annual transfer ol an amount equivalent to the depreciation charged. Endowment fund the Council is legally prevented frorn spending this fund which must be retained intact as part of its capital. The endowment has been invested to provide income for its objective fabric maintenance. 14

PCC ST MARY'S NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES- continued Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Staternent of Financial Activf(ies on 8 Straight-line basis over the period of the le85e. OTHER INCOME 31.12.23 31.12.22 Insuranee claims 2,756 INVESTMENT INCOME 31.12.23 31.12.22 Rents received Dividends Deposit account interest 9,940 675 261 9,765 670 109 10,876 10,544 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 DeTrmber 2023 nor for the year ended 31 December 2022. Trustees. expenses There were no trustees. expenses paid for the year ended 310ecember2023 nor for the year ended 31 December 2022 STAFF COSTS The average monthly number of employees during the year was as follows.. 31.12.23 31.12.22 No grnployees reoeived emolurnents in exGess of £60,(X)O. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVIMES Unrestricted fund Restricted funds Endowment fund Total ILJnds INCOME AND ENDOWMENTS FROM Donations and legacies Charltable actlvltles Other income 85,061 10,453 95,514 22,341 22,341 Other trading activities Investment income 2,756 61 2,756 10,544 10.483 Total 117,885 13,270 131,155 EXPENDITURE ON Raising funds Charltable actlvltles Other expenditure 120,6291 31,3961 152,0251 Totsl 12,7441 118,1261 120,8701 N•t gainsllloss•sl on invèstmènts 13,0851 13,0071 16,0921 15

PCC ST MARY'S NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted fund Restricted funds Endowment fund Total funds NET INCOME 12,7441 121.2111 13.0071 126,9621 RECONCILIATION OF FUNDS Totsl funds brought forward 264.380 62,976 25.544 352.900 TOTAL FUNDS CARRIED FORWARD 261,636 41,765 22,537 325,938 TANGIBLE FIXED ASSETS Freehold Church property furnishings elc Office equipment Totals COST At 1 January 2023 Additions 128,000 8,331 4,615 140,946 At 310ecember 2023 128.000 8,331 4.615 140,946 DEPRECIATION At 1 January 2023 Charge for year 8,331 4,615 12,946 At 310ecember 2023 8,331 4,615 12,946 NET BOOK VALUE At 31 December 2023 128,000 128,000 At 310ecember 2022 128,000 128,000 FIXED ASSET INVESTMENTS Investments MARKET VALUE At 1 January 2023 Sale of investments Revaluations 169,835 5,550 At 310ecember 2023 175,385 NET BOOK VALUE At 31 December 2023 175,385 At 31 December 2022 169,835 There were no investment assets outside the UK. Investment property represents freehold residential propety slated at rts open market value as reported by the PCC'S advisers as at 31st D￿ember 2006. The Finarn￿ Team do not consider there to have been a material fluctuation in the propety value. since the last professional valuation. The PCC has reviewed this as at 31st December 2023 and is of the view there has been no substantial change to th8t value. Shar85 in the Common Inv8Stm8nt Fund hav8 b8en valu8d by reference to pric85 quoted by th8 fund managers. 16

PCC ST MARY'S NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 other debtors 8,802 8,973 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade ereditors Taxation and social security Other creditors 13,602 17,074 6,860 4,987 20,462 22,061 MOVEMENT IN FUNDS Net movement in funds At1.1.23 31.12.23 Unr8strlct8d funds General fund 261,636 111,5551 250,081 Restricted funds Organ restoration and maintenance CBF Fabric restricted Choir Women's fellowship Open the Book Pastoral Care Team Hymn Books 32,055 8.677 322 22,715 44,171 1801 54,770 52,848 242 686 25 573 25 41,765 66,693 108,458 Endowment funds Endowment fund 22,537 2,120 24.657 TOTAL FUNDS 325,938 57,258 383,196 17

PCC ST MARY'S NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued Net movement in funds. included in the 8bove ar8 as follows= Incoming resources Resources exp8nd9d Gains and Ios58S Movernent in funds Unrestricted funds General fund 113,984 1125,5391 111,5551 R85trlct8d funds Organ restoration and maintenanee CBF Fabrie restricted Choir Women's fellowship Open the Book Pastoral Care Team 20,309 48,776 11,0241 14,6051 1801 3,430 22,715 44,171 1801 69,085 15,8221 3,430 66,693 Endowm8nt funds Endowment fund 2,120 2,120 TOTAL FUNDS 183,069 131,3611 5,550 57,258 Comparativès for movèm•nt in funds Net movement in funds At1.1.22 At 31.12.22 Unrestrlcted Funds General fund 264,380 12,7441 261,636 Restrlcted Funds Organ restoration and maintenance CBF Fabric restricted Choir Women's fellowship Open the Book Pastoral Care Team Hymn Books 49,636 12,192 340 117,5811 13,5151 1181 32,055 8,677 322 783 25 1971 686 25 62,976 121,2111 41,765 Endowment funds Endowment fund 25,544 13,0071 22,537 TOTAL FUNDS 352,900 26,9621 325,938 18

PCC ST MARY'S NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued Comparative net rnovement in funds. included in the above are as follows= Incoming resources Resources exp8nd9d Gains and Ios58S Movernent in funds Unrestricted funds General fund 117,885 1120,6291 12,7441 R85trlct8d funds Organ rèstoration and maintenanee CBF Fabrie restricted Choir Women's fellowship Open the Book Pastoral Care Team 2,969 10,301 117,4651 113,8161 13,0851 117,5811 13,5151 1181 971 971 13,270 131,3961 13,0851 121,2111 Endowm8nt funds Endowment fund 13,0071 13,0071 TOTAL FUNDS 131,155 152,0251 6,0921 26,9621 12. CONNECTED CHARITY TRANSACTIONS The PCC has a very close relationship with The St Marys Millennium Centre Liverpool Limited, which is a charity, registered number 1071799. During the year, the PCC and its organisations rented rotsm space in The St Marys Millennium Centre Liverpool Limited at a cost of £59412022 £6411 under short tem agreements. At the year end, the PCC owed the Centre £1,68312022. £7891 The PCC received a ground rent of £148 from the Centre12022.' £1481. 19

PCC ST MARY'S DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 31.12.23 31.12.22 INCOME AND ENDOWMENTS Donations and lega¢i9s Gifts Gift aid st James Contribution 141,648 13,595 81,493 14,021 155,243 95,514 Other in¢ome Insur8nCg cl8ims 2,756 Investment income Rents rec8iV8d Dividend5 Deposit aocount interest 9,940 675 261 9,765 670 109 10,876 10,544 Charitable activities Fees 16,950 22.341 Totsl incoming resources 183,069 131,155 EXPENDITURE Raising donations and legacies Giving envelopes Plant and machinéry Fixtures and fittings Other trading activities Hire of plant and rnachinery Charitable activities Wag85 R8nt, rat85 and water Insuranc8 Light and heat Telephon8 Post8g8 and station8ry Sundries Wedding and fLJneral expenses Dioeesan share 1,268 3,643 5,770 6,755 800 2,207 7,685 10,156 92,003 1,268 3,583 5,793 3,022 651 1,045 33,477 13,453 89,329 130,287 151,621 Support cost$ Finance Bank charges Information t8chnology R8pairs and renewals 424 404 650 Totsl resources expended 131.361 152.025 Net lexpenditurellincome before gains and losses 51,708 120,8701 20

PCC ST MARY'S DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 31.12.23 31.12.22 Realised recognised gains and losses Re8lised gainslllossesl on fixed asset investments 5,550 16,0921 Net income 57,258 26,9621 21