2024-12-31-accounts

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CHILDWALL

in

The Diocese of Liverpool Annual Report

and

Financial Statements

for

the Year Ended

31st December 2024

Vicar

Reverend Andrew Colmer

42 Buttermere Road

Liverpool L16 2NN

Charity Registration No. 1128283

Annual Report

1. Introduction	Page 1
2. Reference and administrative information	Page 2
3. Structure, governance and management	Page 3
4. Objectives and activities	Page 3
5. Warden’s Report	Page 3
6. Achievements and Performance	Page 4
7. Financial review	Page6
8. Plans for future periods	Page 7
Independent Examiner’s Report	Page 9
Financial Statements
Statement of financial activity	Page 10
Balance sheet	Page11
Notes to the accounts	Page 12

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Annual report and introduction

All Saints Church Childwall 2024

I am pleased to introduce our Annual Report and Accounts for the year ended 31 December 2024. When I reflect on 2024 there is much to give thanks to God for.

Personally I am very grateful for the tremendous commitment of so many of our church members who serve God in so many different and varied ways in the life of His church. It truly is an example of the body of Christ with all its different parts working together for his Kingdom. It is really encouraging to see that we have church members of all ages and lots of young families with children who come to worship regularly.

I am enormously thankful to Barbara Critchley for her commitment and faithful ministry at All Saints Childwall as our Warden. I am grateful to God for the good working relationship that we have and the support and encouragement that she is to me. With the size of our church though we do need to have 2 Church Wardens.

Our Leadership team that preach and lead our services have been very committed and active during this last year, not just at All Saints but at other churches in our Deanery and beyond. I am very thankful for their commitment and support in ministry.

I am very thankful for the ministry of Adeyinka Olushonde our Curate at All Saints and his commitment to serving God with us. It is fantastic to have Bill Forster and Penny Maginn as Associate Ministers at All Saints. I am very grateful to them both for their preaching and teaching and ministry among us.

Our team of Readers are committed to the life of All Saints and their ministry enables us to sustain our 3 weekly services on Sundays and our midweek Communion service. They are also actively involved in taking Home Communions, pastoral visiting and small groups. I value their ministry enormously and over the years we have been really blessed at All Saints through our Reader ’ s ministry. The challenge for us as a church going forward is that all of our Readers are of retirement age or older and we need more people to come forward to serve God in this important area of service.

Due to the generosity and commitment of our congregation enough money was given and pledged to employ a full time Youth worker on an initial 3 year contract.

John McCreadie started as our full time Youth worker in May 2024. He is leading our church youth work and is going into our 3 Church of England Secondary schools in the city. He has also led our Deanery Youth Confirmation classes and has just started a Youth Alpha. John is doing a fantastic job and has a real vision for the youth work at All Saints.

We are very thankful as a PCC for a number of legacies of varying amounts that have been received over this last year. It has been so encouraging to receive these legacies from church members who have been committed to All Saints Childwall over many years. Legacies are always very welcome and enable us as a church to sustain and develop areas of ministry.

The challenge for us as a church is that our regular income from church members only just covers our current ministry costs.

We are blessed at All Saints with so many generous and loyal servants of Christ and I thank every single person who has played their part over this last year.

Rev. Andrew Colmer - Vicar 24[th] April 2025

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Reference and administrative information

All Saints ’ Church is located in the suburb of Childwall in the south of the city of Liverpool. It is part of the Diocese of Liverpool within the Church of England. The correspondence address is All Saints ’ Church, Childwall Abbey Road, Liverpool, L16 0JW.

PCC members who have served from 1 January 2024 until the date this report was approved are:

Incumbent:	Revd Andrew Colmer	Chairman
Curate:	Revd Adeyinka Olushonde
Wardens:	Barbara Critchley
Deputy Wardens	Mary Harrison	FromAPCM
	John McLoughin	From APCM
	Margaret Thwaite
Representatives on	Garry Critchley
The Deanery Synod	David Holland
	Aiden Holmes
	Viv Kerr
	Norman Mason
Elected member:	Mary Harrison	ToAPCM–re-elected
	Sarah Swensson	To APCM–re-elected
	Gary Vyse	To APCM
	Mike Creer	From APCM
	Julie Fadden
	Delia Owen
	Kathy Poole
	Francis Thyer	To APCM
	Pam Baines
	Adrian Carter
	Diane Deacon	To October 2024
	Debbie Green
	Carole Turner
	Thomas Carter	From APCM
	Ed Franklin	From APCM
	Alun Owen	From APCM
	Sarah Swensson	From APCM
	Tracey Dawson-SpenceFromAPCM

Bankers

Central Board of Finance of the Church of England

Barclays Leicester One Angel Lane London LE87 2BB EC4R 3AB

Independent Examiner Incumbent Claire Smith CA Reverend Andrew Colmer 9 Park Mount 42 Buttermere Road Woolton Liverpool Liverpool L16 2NN L25

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a registered charity. The Charity Registration number is quoted on the front cover of this report.

The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC, mindful of its need for expertise in areas such as health and safety, disability discrimination, and Protection for All legislation, actively encourages members with the required skills to stand for election.

The PCC organises induction and training for all new members and avails itself of the training and expertise provided by the Resources Department of the Diocese of Liverpool.

Standing Committee

This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. It comprises the Vicar, Wardens, PCC Secretary and PCC Treasurer. The Standing Committee facilitates the agendas for PCC meetings.

The PCC has established systems to identify and mitigate the risks to which the PCC is exposed. These systems are periodically reviewed to ensure they meet the ongoing needs of the Church.

The PCC has several subcommittees namely Publicity, Nurture and Evangelism, World Mission, Pastoral, Stewardship & Finance and Development and Fabric.

Objectives and activities

T he Primary objective of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC has the responsibility, with the support of the Incumbent, the Reverend Andrew Colmer, in promoting the whole mission of the Church, evangelistic, pastoral, social and ecumenical, especially, but not exclusively, in the ecclesiastical parish. The PCC takes seriously its responsibility to enable in the whole life of this church both our love of God and our love of neighbour to be expressed appropriately.

When planning our activities for the year, the PCC gave consideration to the Charity Commission ’ s guidance on public benefit and in particular, the specific guidance to charities concerned with the advancement of religion.

This was achieved in 2024 in ways described in the Vicar ’ s introduction and the Achievements and Performance section below.

T he PCC is extremely grateful to the large number of people who engage in mission and ministry in a variety of ways to enable the work of the church to proceed.

Wardens Report 2024

2024 was a year of great celebration within the Church. We welcomed John McCreadie as Youth Worker, working in the Church Secondary Schools and in the Parish. Our Curate Adeyinka Olushonde was ordained priest in All Saints by Bishop Geoff Pearson in October. Bishop Geoff also confirmed 10 adults and 14 young people from All Saints at a Deanery Confirmation Service in All Saints. Three great occasions for celebration, but as in any family we also mourned the loss of a number of our church family, who over the years had

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

devoted their time, talents and resources to the life of All Saints.

Following the grant of a faculty at the end of 2023 the War Memorial was moved into the Church. The Notice Boards in the porch made in the 1970 ’ s by a parishioner have been refurbished thanks to a donation from a member of the congregation. The interior church clock has also been restored at minimal cost to us thanks to the time and talents of a clock enthusiast who also helps with the Bells when we need extra ringers.

Once again, the generosity of the congregation has been in evidence with the fuel appeal, Easter Egg appeal, Harvest, toys at Christmas, Foodbank and donations to Shining Lights Baby Bank, Unfortunately, our week by week giving is not as generous and barely covers our outgoings.

The PCC decided in March not to join the Diocesan Fit for Mission initiative in our Deanery. We remain an active and supportive member of Liverpool South Deanery and continue to work with other churches, for example with Youth Confirmation preparation and sending Clergy and Readers to help out during periods of interregnum. Our significant Parish Share also supports the provision of Clergy in our deanery. The PCC also wrestled with the provision of refreshments between the Sunday morning services and the safeguarding of children in Rock club. Although a number of different ways were tried, none were satisfactory. The PCC decided to approach the Childwall Abbey Hotel as an alternative venue for refreshments. This has worked well and more people are staying for coffee than ever came over to the hall. We are grateful to the manager and his staff for their welcome (and the bacon rolls!) It is good to have a positive relationship with our nearest neighbour.

As with every year 2024 has raised challenges for us as a Church. How will we carry on the initiatives started by Adeyinka when he moves on? We may not be offered another curate.

John ’ s contract is only for three years. Who will carry on the good work he has already done with our young people? Will we be able to afford another Youth Worker or continue to employ John? A Church the size of All Saints needs an administrator. Where will the money come from to pay for this?

The faith, work, generosity and dedication of previous generations have given us what we have today, It is our Christian duty to preserve what has been passed down to us, our building and our Evangelical heritage, and to provide for the future with the same level of commitment as our predecessors. Above all, we are called to play our part in spreading the message of Jesus and His love for all people. What part will you play in this calling?

I would particularly like to thank Mary, Margaret and John, my deputy Wardens, they are a real encouragement and enable the Church services to function as well as they do.

All churches are encouraged to have two Wardens and until recently All Saints had two Wardens and two deputies. This is necessary for All Saints to function effectively. I would not have been able to carry on as the only warden at All Saints without the encouragement and prayerful support I have received from many members of the congregation and the good working relationship Andrew and I have. I cannot carry on indefinitely in this role and the church needs and deserves fresh input. Is this a role that you would be willing to fulfil?

Barbara Critchley

Achievements and Performance

Safeguarding

All Saints ’ Childwall takes its duty and obligation to protect all extremely seriously. We have adopted the national Church of England robust procedures and guidelines. Find our latest

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Safeguarding policy on our web page or displayed in the church and church hall. You can find out more about national policies at www.churchofengland.org/safeguarding.

If you have any safeguarding concerns on issues on a safeguarding matter then you can find useful contact information at https://liverpoolcofe.org/safeguarding-matters

Work among Young People

During my first year in post, I am delighted to talk about a few things that stick out. The first being the growth of our very own youth group ‘ Ignite ’ which started to run alongside the 6pm service in the church hall. From having an up and down start over summer with people being away etc. Ignite grew and grew until we outgrew our room and had to have the church service changed so that we could have use of the church hall.

I for one am very excited to see the shape of Ignite over the next season as we continue to grow and have the focus on sharing Jesus to young people. With our main mission to create a space that young people can call their own and look to build their own personal relationship with Jesus.

Also, growing just as fast as the Ignite Youth group is the schools work opportunities. Being granted access into schools, such as Childwall Primary School, and the three Church of England Schools in Liverpool South I am seeing so much amazing fruit for the Lord. From doing assemblies, drop-in lunch times, Christian Unions, films clubs and even leading RE lessons, it has been a great joy brining the Gospels into the school environment seeing young people with a faith go deeper and young people come to know Jesus for the first time.

Church Acre

Two new members of the Church joined the project during 2024 with the aim of further integrating the church community with the well-established group of volunteers. The Acre has continued to provide opportunities for pupils at Childwall Abbey School to learn skills on a weekly basis which enhances future employability. A Thanksgiving Service was held in the Acre in October and was very well attended. There have been several achievements over the year including the construction of fencing to reduce vandalism, growth and harvesting of large amounts of vegetables and fruits for distribution in the community, clearance of a section of the wooded area to allow the running of a Forest School for children at half term, planning and commencement of construction of a large wooden decked area to allow seating with view over the area.

Small Groups

There are already a number of groups that meet in people ’ s homes, in the evenings, during the week, to read the Bible and pray together. Different ways were used to encourage members of the congregation who were not in a group to join. Advertising in the newsletter, introducing café culture between the services, where people could discuss the sermon with others and leaders could explain more about small groups and display boards which included photographs of small group members. A church survey also created some responses. All these initiatives resulted in some people joining existing groups. There appeared to be a need for a women ’ s group, and we were pleased that several people came forward to run that group, which is growing in numbers.

The Parish Giving Scheme

Regular giving through The Parish Giving Scheme (PGS) continued to grow throughout the year and we now have 84 members. This is the main source of our income and the prompt receipt of Gift Aid tax refund aids ‘ ’ our cashflow. PGS is also being used for One off gifts with the same benefit of automatic Gift Aid recovery. The main benefit in using The Parish Giving scheme is the elimination of all our administration work.

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

MyFundAccounting Online

The use of this accounting package is now firmly established and from 6[th] April 2024, payroll was brought inhouse using this package, with considerable cost saving.

Publicity

Website updated; The Website had not been updated since before Covid. It is now up to date and is being maintained regularly. The main issue now is keeping track of organisation leaders ’ names when they change.

Facebook page renewed and used. The Facebook page is now being used by Church organisations publishing /and reporting on their events. The group now has 578 members so is a significant means of communicating with the congregation. The group is a closed group with all posts vetted before they appear. We keep receiving requests to advertise commercial services, events and people selling goods e.g.football tickets. We do not allow these to appear.

Pastoral Subcommittee

The aim of the pastoral sub-committee is to promote opportunities to care for the church family especially those in need, people with a disability and new church members.

To date the following actions have been undertaken:

Baptism cards are sent on the anniversary of the baptism date for 3 years

A new welcome booklet has been produced for newcomers to the church
A booklet had been produced for advice and support groups covering a wide range of topics
Training was organised for the church family on Domestic Abuse, Dementia Awareness and First Aid.
A talk was organised from Local Solutions for the Pastoral Visiting Team
Parents are supported with a meal service after the birth of a new baby
There is also a ‘ meals on wheels ’ service for any members of the church family facing a crisis.
Pastoral support is provided at the annual bereavement service
Pastoral care for those with young families was reviewed
An information sheet had been produced for parents with young children about church activities for children. This is on the notice boards and in the Quiet Room in church.
A annual successful Bake Off was organised and attended by all ages. The standard of cakes was excellent.
The group provided hospitality for the Tear Fund quiz.
A dementia friendly church audit had been conducted and recommendations made

Financial review

Our financial position throughout 2024 was stable and enabled us to meet all our commitments, including that of giving 10% of our Direct Giving to our Mission Partners.

Whilst our Direct Giving was insufficient to support our day-to-day expenditure, generous legacies from the estates of David Fryer (£2,000), Eileen Jones (£2,375) and Graham McCullock (£66,223) enabled us to do so.

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

The challenge for 2025 is to raise the level of our Direct Giving to support our day-to-day expenditure. As the lives of older members come to an end, we lose significant income which is not replaced by the same level of planned, proportionate giving from newer members. A Stewardship Campaign is planned for early 2025 to challenge everyone to review their giving in the light of God ’ s gifts to us.

In 1995, the PCC made pension provision for its employees via The Pension Trust which ensured that the PCC was not exposed to any financial liability. However, government legislation has since changed, and there is now an employer liability should the PCC no longer have any employees eligible to join the scheme. Advice from previous auditors is that this should be shown as a contingent liability in a note to the accounts. The contingent liability at 31st December 2022 was £6,782.

Surplus funds are invested in the Central Board of Finance of the Church of England Deposit Fund, and the historic endowment legacies are retained in the CBF Investment Fund.

The Charity Commission recommends that the PCC maintains a balance on unrestricted funds equal to between 3 and 6 months unrestricted expenditure, to cover emergency situations that may arise from time to time. The only free reserve is the General Fund, all other funds being either Designated for specific purposes or Restricted. The General Fund balance of £74,720 represents just over 4 months’ unrestricted expenditure.

The PCC considers that the balances held by all its Branches are reasonable for their day-to- day operation.

The donations made to our Mission Partners:-

Tear Fund	£5,211.75
Christians against Poverty	£3,908.81
Release International	£3,908.81
Total	£13,029.37

Events and donations for restricted purposes raised the following: -

Tear Fund	£394.00

Total	£394.00

Plans for future periods

Youth Targets

As my first year in post is coming to an end, I can honestly say we ’ re just getting started. We at All Saints Childwall have seen amazing young people growth over the past 12 months. And I am very excited to see what the Lord does in the year to come. Some of my main goals moving forward into the next phase will be running a Youth Alpha course for young people to establish more of what faith means to them. I will look to run the course with the basis of equipping young people to be able to take more of a leadership role on the next course.

Also, one of my goals is to build relations with other youth workers including youth churches to see about taking young people from All Saints to a Summer camp next year or the following year. But also, to take

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

young people to youth worship nights and other youth related events across the city.

Small Groups

An evening is planned for January 2025 to celebrate and give thanks to the leaders of small groups, some who have been in this role for many years.

We are now focusing on launching a daytime group and have several people happy to lead this. Outreaching more to the congregation and local community to finding fresh ways of attracting more people to see the benefit of belonging to a small group remains our main aim, where people can discern together about what God is saying to them, with the hope that we can grow the disciples of the future.

Publicity

Notice Boards: In 2025 it is planned to refurbish all the Notice Boards around the Church and at the Taggart Avenue triangle.

Pop Up Banner: It is hoped to design and produce a Pop-up Banner which can be used at events which we attend as a Church.

Church Acre

Over the next year we plan to complete the decking, bring in mains electricity to enable lighting and provide power for cameras to enhance security, construct new beds for planting, repair or replace picnic tables- all of which should allow us to hold social and other events for the community and church members.

Stewardship

Increase breadth and depth of our regular giving.

On Behalf of the PCC

Andrew Colmer

21[st] May 2025

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

INDEPENDENT EXAMINERS REPORT For the year ended 31 December 2024

I report on the accounts of the PCC for the year ended 31 December 2024 which are set out on pages 10 to 14.

Respective responsibilities of Trustees and Examiner

As the members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act) and you consider that the audit requirement of section 144(2) of the 2011 Act 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 Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering 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 I do not express an opinion 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

In connection with my examination, no matter has come to my attention:

(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 with the accounting 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.

Signed: 6 March 2025

Claire Smith CA

9 Mount Park Liverpool, L25 6JW

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Sofa Separate Designated

Sofa Separate Designated
	Unrestricted funds Designated funds Restricted funds Endowment funds Total funds Prior year total funds
Receipts Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Payments Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Represented by Unrestricted General Fund Designated Branch Funds Church Acre Fabric Fund Fixed Assets Project Fund Restricted Agency collection Churchyard Fund Organ Fund Pension Reserves Restoration And Development Endowment Churchyard Fund Fabric Fund Graves Fund	245,090 13,300 830 - 259,220 200,002 25,345 18,264 - - 43,609 53,503 - - - - - - 13,477 3,339 21,674 - 38,491 31,665 - - - - - -
	283,913 34,903 22,504 - 341,319 285,170 - - - - - - 213,767 39,024 13,080 - 265,871 239,214 - - - - - -
	213,767 39,024 13,080 - 265,871 239,214
	70,146 (4,122) 9,424 - 75,448 45,956 9,077 37,572 15,092 88,428 150,168 37,741 (50,092) (11,649) - (88,428) (150,168) (37,741) - - - 1,645 1,645 7,900 - - - - - -
	29,131 21,802 24,515 1,645 77,093 53,856
	45,596 595,293 364,591 88,428 1,093,907 1,040,051
	74,728 617,094 389,106 90,073 1,171,000 1,093,907 74,728 - - - 74,728 45,596 - 28,097 - - 28,097 33,827 - 2,602 - - 2,602 - - 38,261 - - 38,261 2,110 - 527,141 - - 527,141 527,141 - 20,994 - - 20,994 32,215 - - - - - - - - 23,694 - 23,694 11,846 - - 10,291 - 10,291 9,752 - - - - - - - - 355,121 - 355,121 342,993 - - - - - 88,428 - - - - - - - - - 90,073 90,073 -

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Balance Sheet (Separate funds)

Balance Sheet (Separate	funds)
	General Designated Restricted Endowment At 31/12/2024 £ At 31/12/2023 £
Fixed assets Tangible Assets - 527,141 - - 527,141 527,141 Investments - - - 89,670 89,670 88,025 - 527,141 - 89,670 616,811 615,166 Current assets Debtors 5,282 - - - 5,282 15,191 Cash At BankAndInHand 70,571 89,953 389,106 403 550,033 463,550 75,853 89,953 389,106 403 555,315 478,742 Liabilities Creditors: Amounts Falling DueIn One Year 1,125 - - - 1,125 - 1,125 - - - 1,125 - Net current assets less current liabilities 74,728 89,953 389,106 403 554,190 478,742 Total assets less current liabilities 74,728 617,094 389,106 90,073 1,171,000 1,093,907 Liabilities - - - - - - Total net assets less liabilities 74,728 617,094 389,106 90,073 1,171,000 1,093,907 Represented by Unrestricted Unrestricted - General Fund 74,728 - - - 74,728 45,596 Designated Designated - Church Acre - 2,602 - - 2,602 - Designated - Fabric Fund - 38,261 - - 38,261 2,110 Designated - Branch Funds - 28,097 - - 28,097 33,827 Designated - Project Fund - 20,994 - - 20,994 32,215 Designated - Fixed Assets - 527,141 - - 527,141 527,141 Restricted Restricted - Churchyard Fund - - 23,694 - 23,694 11,846 Restricted - Organ Fund - - 10,291 - 10,291 9,752 Restricted - RestorationAnd Development - - 355,121 - 355,121 342,993 Endowment Endowment - Churchyard Fund - - - - - 88,428 Endowment - Graves Fund - - - 90,073 90,073 - Fund Totals 74,728 617,094 389,106 90,073 1,171,000 1,093,907	- 527,141 - - 527,141 527,141 - - - 89,670 89,670 88,025
	- 527,141 - 89,670 616,811 615,166
	5,282 - - - 5,282 15,191 70,571 89,953 389,106 403 550,033 463,550
	75,853 89,953 389,106 403 555,315 478,742
	1,125 - - - 1,125 -
	1,125 - - - 1,125 -

	74,728 89,953 389,106 403 554,190 478,742

	74,728 617,094 389,106 90,073 1,171,000 1,093,907

	- - - - - -

	74,728 617,094 389,106 90,073 1,171,000 1,093,907
	74,728 617,094 389,106 90,073 1,171,000 1,093,907

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

NOTES TO THE FINACIAL STATEMENTS

ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Charities Act 2011, together with applicable accounting standards and the SORP. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Funds

Endowment funds are funds, the capital of which must be maintained; only income arising from the investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific objects for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Resources Expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and beneficed property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal, are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £5,000 so all expenditure has been written off when incurred.

Equipment used within the church premises is depreciated on a straight-line basis over four years. Individual items of equipment with a purchase price of £5,000 or less are written off when the asset is acquired.

Investments are valued at market value at 31 December.2024.

Creditors are £1,125 to HMRC for Oct to Dec 2024 and will be taken by Direct Debit in January 2025

Debtors are £5,282 from HMRC for 2024 Gift Aid tax refund and is expected in January 2025.

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

Analysis of income and expenditure

					Total
	Unrestricted	Designated	Restricted	Endowment	This year	Last year
RECEIPTS
Donations and legacies
0101 - Gift Aid - Parish Giving Scheme	100,405	-	-	-	100,405	86,696
0102 - Gift Aid - Bank (Standing Orders)	16,434	-	-	-	16,434	19,319
0110 - Gift Aid - Envelopes	829	-	-	-	829	2,269
0202 - Other planned giving - Bank (Standing Orders)	-	-	-	-	-	(115)
0301 - Loose plate collections (GASDS eligible)	12,631	-	-	-	12,631	14,154
0310 - Retiring collections	-	-	-	-	-	20
0320 - One-off Gift Aid donations (declaration on envelope)	2,224	3,000	335	-	5,559	1,187
0410 - Giving through church boxes	2,559	-	-	-	2,559	1,504
0415 - Ad-hoc donations:non GiftAid (not GASDS eligible)	2,741	250	445	-	3,435	5,379
0420 - One-off Gift Aid donations	3,000	(1,750)	50	-	1,300	1,486
0450 - Special or specific appeals etc.	-	11,300	-	-	11,300	30,190
0601 - Tax recoverable on Gift Aid	29,670	-	-	-	29,670	31,414
0610 - GASDS Tax relief	4,000	-	-	-	4,000	-
0701 - Legacies	70,597	-	-	-	70,597	5,000
08A1 - Non-recurring one-off grants	-	500	-	-	500	1,500
Donations and legacies Totals	245,090	13,300	830	-	259,220	200,002
Income from charitable activities
1101 - Parish fee for wedding or funeral	9,850	-	-	-	9,850	10,903
1230 - Church or Hall lettings - objectives	15,495	-	-	-	15,495	18,662
1290 - Branch organisations - receipts	-	18,264	-	-	18,264	23,938
Income from charitable activities Totals	25,345	18,264	-	-	43,609	53,503
Investments
1001 - Dividends from shares	-	890	1,544	-	2,433	2,396
1020 - Bank and building society interest	35	-	-	-	35	1,228
1025 - CBF Deposit account interest	3,627	2,449	20,131	-	26,206	16,766
1030 - Rent from leased lands or buildings	9,816	-	-	-	9,816	11,275
Investments Totals	13,477	3,339	21,674	-	38,491	31,665
Receipts Grand totals	283,913	34,903	22,504	-	341,319	285,170

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2024

PAYMENTS Expenditure on charitable activities 1801 - Giving to missionary societies 1830 - Giving to relief and development agencies 1910 - Deanery/Parish Share 2001 - Assistant staff costs (Lay/Youth Workers) 2055 - PAYE, NI & Pension - Parish Admin & Support 2101 - Clergy working expenses 2120 - Council tax (clergy housing) 2130 - Housing expenses (clergy) 2140 - Water rates (clergy housing) 2180 - Reader expenses and subscriptions 2185 - Assistant Staff costs (Ministry) 2201 - Parish mission and evangelism costs 2220 - Sunday School & Junior Church costs 2230 - Youth & Confirmation groups/organisations 2301 - Insurance premiums (church building) 2310 - Telephone (church building/parish office) 2320 - Organ / piano tuning and maintenance 2330 - Church building maintenance (routine) 2335 - Church equipment costs 2340 - Upkeep of services 2345 - Church consumable items 2350 - Upkeep of churchyard & grounds 2360 - Administration costs for parish 2362 - Banking charges 2401 - Church building - electric 2410 - Church building - gas 2420 - Church building - water 2530 - Hall/Other building - electricity 2540 - Hall/Other building - gas 2550 - Hall/Other building - insurance premiums 2560 - Hall/Other building - maintenance (routine) 2570 - Hall/Other building - telephone and broadband 2580 - Hall/Other building - water rates 2585 - Hall/Other building - consumables 2599 - Branch Organisation - payments 2820 - Hall/Other building major repairs - installation 2830 - Hall/Other building interior and exterior decoration 2840 - Other PCC property upkeep 2930 - New building Hall/Other SHP1 - Net salary payment SHP2 - Pension Payment SHP4 - Paye Payment Expenditure on charitable activities Totals Payments Grand totals	- - - - - 1,000 13,029 - - - 13,029 16,163 127,004 - - - 127,004 127,007 - 19,400 - - 19,400 - 7,042 - - - 7,042 25,904 1,618 - - - 1,618 1,128 4,631 - - - 4,631 3,139 4,302 - - - 4,302 210 1,834 - - - 1,834 1,175 - - - - - 150 - 688 - - 688 - - - - - - 29 726 - - - 726 - 663 (30) - - 633 5,703 4,621 - - - 4,621 4,490 323 - - - 323 323 426 - - - 426 426 2,432 - - - 2,432 1,201 - 289 - - 289 - 508 - - - 508 311 286 - - - 286 302 - - 6,445 - 6,445 9,121 2,274 - - - 2,274 2,163 33 - - - 33 105 3,970 - - - 3,970 2,047 3,568 - - - 3,568 1,830 127 - - - 127 (1,161) 4,108 - - - 4,108 1,628 3,000 - - - 3,000 1,932 2,902 - - - 2,902 2,400 2,226 - - - 2,226 1,615 1,483 - - - 1,483 1,438 488 - - - 488 430 676 - - - 676 - - 18,678 - - 18,678 16,487 - - 688 - 688 - - - - - - 10,518 425 - - - 425 - - - 5,947 - 5,947 - 13,579 - - - 13,579 - 2,677 - - - 2,677 - 2,784 - - - 2,784 -
	213,767 39,024 13,080 - 265,871 239,214
	213,767 39,024 13,080 - 265,871 239,214

PAYMENTS
Expenditure on charitable activities
1801 - Giving to missionary societies
1830 - Giving to relief and development agencies
1910 - Deanery/Parish Share
2001 - Assistant staff costs (Lay/Youth Workers)
2055 - PAYE, NI & Pension - Parish Admin & Support
2101 - Clergy working expenses
2120 - Council tax (clergy housing)
2130 - Housing expenses (clergy)
2140 - Water rates (clergy housing)
2180 - Reader expenses and subscriptions
2185 - Assistant Staff costs (Ministry)
2201 - Parish mission and evangelism costs
2220 - Sunday School & Junior Church costs
2230 - Youth & Confirmation groups/organisations
2301 - Insurance premiums (church building)
2310 - Telephone (church building/parish office)
2320 - Organ / piano tuning and maintenance
2330 - Church building maintenance (routine)
2335 - Church equipment costs
2340 - Upkeep of services
2345 - Church consumable items
2350 - Upkeep of churchyard & grounds
2360 - Administration costs for parish
2362 - Banking charges
2401 - Church building - electric
2410 - Church building - gas
2420 - Church building - water
2530 - Hall/Other building - electricity
2540 - Hall/Other building - gas
2550 - Hall/Other building - insurance premiums
2560 - Hall/Other building - maintenance (routine)
2570 - Hall/Other building - telephone and broadband
2580 - Hall/Other building - water rates
2585 - Hall/Other building - consumables
2599 - Branch Organisation - payments
2820 - Hall/Other building major repairs - installation
2830 - Hall/Other building interior and exterior decoration
2840 - Other PCC property upkeep
2930 - New building Hall/Other
SHP1 - Net salary payment
SHP2 - Pension Payment
SHP4 - Paye Payment
Expenditure on charitable activities Totals
Payments Grand totals

-
-
- -
-
1,000
13,029
-
- -
13,029
16,163
127,004
-
- -
127,004
127,007
-
19,400
- -
19,400
-
7,042
-
- -
7,042
25,904
1,618
-
- -
1,618
1,128
4,631
-
- -
4,631
3,139
4,302
-
- -
4,302
210
1,834
-
- -
1,834
1,175
-
-
- -
-
150
-
688
- -
688
-
-
-
- -
-
29
726
-
- -
726
-
663
(30)
- -
633
5,703
4,621
-
- -
4,621
4,490
323
-
- -
323
323
426
-
- -
426
426
2,432
-
- -
2,432
1,201
-
289
- -
289
-
508
-
- -
508
311
286
-
- -
286
302
-
-
6,445 -
6,445
9,121
2,274
-
- -
2,274
2,163
33
-
- -
33
105
3,970
-
- -
3,970
2,047
3,568
-
- -
3,568
1,830
127
-
- -
127
(1,161)
4,108
-
- -
4,108
1,628
3,000
-
- -
3,000
1,932
2,902
-
- -
2,902
2,400
2,226
-
- -
2,226
1,615
1,483
-
- -
1,483
1,438
488
-
- -
488
430
676
-
- -
676
-
-
18,678
- -
18,678
16,487
-
-
688 -
688
-
-
-
- -
-
10,518
425
-
- -
425
-
-
-
5,947 -
5,947
-
13,579
-
- -
13,579
-
2,677
-
- -
2,677
-
2,784
-
- -
2,784
-

213,767
39,024
13,080 -
265,871
239,214

CHILDWALL

in

and

Financial Statements

for

the Year Ended

31st December 2024

Vicar

Table of Contents

Annual Report

Annual report and introduction

All Saints Church Childwall 2024

Reference and administrative information

Bankers

Central Board of Finance of the Church of England

Structure, governance and management

Standing Committee

Objectives and activities

Wardens Report 2024

Barbara Critchley

Achievements and Performance

Safeguarding

Work among Young People

Church Acre

Small Groups

The Parish Giving Scheme

MyFundAccounting Online

Publicity

Pastoral Subcommittee

Financial review

Plans for future periods

Youth Targets

Small Groups

Publicity

Church Acre

Stewardship

Andrew Colmer

INDEPENDENT EXAMINERS REPORT For the year ended 31 December 2024

Respective responsibilities of Trustees and Examiner

Basis of Independent Examiner's Report

Independent Examiner's Statement

Sofa Separate Designated

Balance Sheet (Separate funds)

NOTES TO THE FINACIAL STATEMENTS

Analysis of income and expenditure