## 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**
## **Table of Contents**
## **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
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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
2
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
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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
4
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.
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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.
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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
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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**
8
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
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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
-|
10
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|
11
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.
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
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.
12
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|
13
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|
14