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: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination 

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 

11 



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