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2025-12-31-accounts

CHILDWALL

in

The Diocese of Liverpool Annual Report

and

Financial Statements

for

the Year Ended

31st December 2025

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 Page 6
8. Plans for future periods Page 7
Independent Examiner’s Report Page 10
Financial Statements
Statement of financial activity Page 11
Balance sheet Page 12
Notes to the accounts Page 13

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

Annual report and introduction

All Saints Church Childwall 2025

I am pleased to introduce our Annual Report and Accounts for the year ended 31 December 2025. There is much to give thanks to God for as I reflect on this past year. Please can I encourage you to read this report as it reminds us of the many blessings that we have experienced at All Saints.

I am very thankful for our committed and faithful Churchwarden Barbara Critchley along with our 3 faithful Deputy Churchwardens, Mary Harrison, Peter Kefford and Elizabeth Martin. We have an active PCC, meeting monthly and through sub-committees which enable many areas of ministry to flourish. We have a fantastic team of Sidepersons welcoming people weekly. We have many church members who give of their time freely to serve the church as musicians; on the sound desk; in the choir; making tea & coffee; leading children and youth work; running small groups; serving our older church members and parishoners; cleaning the church; arranging the flowers; maintaining the church grounds and so many other areas of church life. Our church of All Saints Childwall is very blessed with so many committed and faithful members.

We have a great team of Readers and Clergy who regularly preach, lead services and give pastoral care to our church members. Many of our team have led services at other churches over this last year. Our Curate Adeyinka Olushonde is in his final 6 months of his curacy with us and will be moving on in June 2026. Our thanks and prayers are with him during his remaining time with us, praying for God to lead him into the next chapter of his ministry. It is a real blessing to have our Associate Ministers Bill Forster and Penny McGinn at All Saints. Their preaching and teaching and presence with us is really valued.

I am very thankful to Norman Mason our Treasurer and Organist who looks after the finances of the church so efficiently. Peter Kefford our Sexton does an amazing job practically, maintaining and caring for the church, church hall and grounds. During this last year our PCC decided to make the position of our Youth Worker permanent. John McCreadie was initially appointed in May 2024 on a temporary 3 year contract and we are seeing growth now in our ministry amongst young people.

As the parish church of All Saints Childwall we have a responsibility to share the good news of Jesus Christ, to serve our parish and to care for each other within our church family.

Over this last year we have faithfully fulfilled this by the weekly preaching and teaching within our regular services. By taking funerals, baptisms and weddings. By the meeting and effective leading of our regular small groups. By taking weekly Collective Worship in Childwall CofE school. Through our children ’ s and youth work by the delivery of Storytime and Pram Club, Pebbles, Rocks, Boulders, Ignite and through the work of Girls Brigade and Boys Brigade. The annual delivery of an adult Alpha course, Youth Alpha and confirmation classes for young people and adults. The church pastoral visiting team has been active throughout the year. The provision of Chat, Tea@2 and Singalong on Wednesday afternoons have all served the older members of our parish by providing regular and varied opportunities to come together for fellowship and friendship and all have seen growth.

We are very thankful as a PCC for the faithful regular financial giving of so many of our church members. This regular income enables All Saints Childwall to continue to minister and grow and for the running costs of the church building and church hall to be met. We have received a number of legacies over this last year from church members which have been really encouraging as they can make such a difference to the life and ministry of All Saints.

Thank you for partnering with us in the sharing of the Gospel, and I hope and pray that as we continue working together for God ’ s kingdom we would see the church family of All Saints Childwall grow further in faith, love and service to each other and our parish.

31[st] January 2026

Rev. Andrew Colmer - Vicar

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

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 2025 until the date this report was approved are:

Incumbent: Revd Andrew Colmer Chairman
Curate: Revd Adeyinka Olushonde
Wardens: Barbara Critchley
Deputy Wardens Mary Harrison
Peter Kefford From APCM
Elizabeth Martin From APCM
John McLoughin To APCM
Margaret Thwaite To APCM
Representatives on Garry Critchley
The Deanery Synod David Holland
Aidan Holmes
Viv Kerr
Norman Mason
Elected member: Julie Fadden ToAPCM
Pam Baines
Adrian Carter
Mike Creer Re-elected
Debbie Green
Carole Turner
Thomas Carter
Ed Franklin
Alun Owen
Sarah Swensson
Tracey Dawson-Spence
Mary Harrison Re-elected
Delia Owen Re-elected
Kathy Poole Re-elected
Mark Turner From APCM

Bankers Barclays Central Board of Finance of the Church of England 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 6JW

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

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 Communications, 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 2025 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.

Warden ’ s Report 2025

I am writing this end of year report having just returned from the Carols by Candlelight service. It has been many years since the church was so full for this service. What a blessing to end the year on. This is partly due to hard work done by those leading the Wednesday afternoon activities reaching out to members of the community as well as to church members and offering a warm welcome, partly due to our increasing involvement in the community with our presence at Chilfest in the summer, our community remembrance service on the 11th November and our hosting of the lighting of the community Christmas Tree to name a few.

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

I also believe that God is moving in this place, we regularly welcome new families into our church family and opportunities for mission present themselves to us. A special thanks to our sidespeople for the welcome they offer to everyone week by week.

Being part of the church family brings sadness as well as joy and we feel the loss of those faithful members who served God in this place for many years. We give thanks for their lives.

2025 was a frustrating year for myself as Warden and the PCC as we still await the go ahead for the church lounge and the faculty application to replace the middle lychgate was refused. As we have now received our quinquennial report, the work we do on the church fabric is determined for the next five years and will begin in the New Year

.Looking forward to 2026 and my last five months in office I will be completing the inspection of the church documents (last done in 2010), making sure the church terrier and inventory are up to date (the responsibility of the church warden) and while Andrew is on study leave, along with the PCC and Adeyinka making sure all runs smoothly at All Saints.

I also want to collate the information I have gathered about the people whose names appear on our war memorials.

It has been very lonely and difficult being the only church warden and I thank those whose prayers, encouragement and help have carried me through.

All Saints needs and deserves two church wardens who can support the vicar, represent the congregation and fulfil the legal requirements of the post. I pray that two such people will feel the calling and come forward at our APCM in May.

Barbara Critchley

Achievements and Performance

Safeguarding

At All Saints Childwall we take Safeguarding seriously. Safeguarding has a permanent place on the agenda at PCC meetings. We are ready to support the Diocese in the upcoming INEQE safeguarding audit. This year we have started using the Diocese Safeguarding Dashboard to assist us and the Diocese in safeguarding matters and help to prepare for the Archdeacon ’ s Parish Safeguarding review.

It is hoped in the coming year to incorporate safeguarding into ‘ Church Suite ’ which we have started using at All Saints. This will make it easier to maintain records of training and renewing of DBS checks.

Nurture and Evangelism

A Celebration Evening took place in January 2025 to give thanks for the leaders of small groups, some of whom had been in this role for many years.

A Lent study was held over three sessions with a speaker at each, discussion groups based on the topics and the evenings further enhanced by the singing of the community Gospel Choir.

There was a ‘ Walk of Witness ’ on Good Friday from the Childwall Triangle to church.

All these events were advertised widely to the congregation and people were also encouraged to bring a friend with them.

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

A new daytime small group has been launched which has been widely advertised within the congregation and to other community groups that meet in the church hall.

In September there was an event called ‘ Between the Testaments ’ , for Small Group members and other interested people from the congregation. This event was also advertised in the Liverpool South Deanery.

Communication

1. Notice Boards. At the time of writing the three Notice Boards in the Church grounds and the Notice Board at Childwall Triangle are awaiting installation. They have been completely renewed and updated.

2. Leaflets designed by Graeme Forrest advertising Wednesdays at All Saints (Gardening; Chat; Tea @2; Singalong) and Pre School at All Saints (Pram Club and Storytime) were given outat ChilFest and are available in church

3. A pop- up banner has been designed and was used at ChilFest in the summer.

4. Christmas cards have been designed, ordered and delivered to every house in the parish.

5. Website, Facebook and A Church Near you are continually under review and being renewed.

World Mission

Tearfund, Christians Against Poverty (CAP) and Release for Persecuted Christians have been prayerfully and financially supported by All Saints for a number of years. The Children ’ s Society, Christian Aid and the Leprosy Mission are also supported prayerfully and financially by individual members of the congregation and by the congregation during Christian Aid Week in May, the Christingle Service in December & also Tearfund ’ s Big Nite Quiz in November for a family evening to further support their work.

Church Acre

Our Youth Worker, John McCreadie joined the project during 2025 which provides a huge boost to future developments with his ability to involve young people in projects and increase links between existing volunteers and the Church community. 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 large section of the wooded area was cleared and prepared so that a very well attended and successful Forest School for children could run during the school holidays. This area was also used when Grow WellBeing ( a not-for-profit organisation that delivers creative, personally affirmative opportunities for children, young people and adults to engage in activities in the natural environment ) completed a full day of sessions for the year seven students of Childwall Abbey School which was very successful.

Construction of a large wooden decked area was undertaken and the seating and views it provides are a – great asset. Mains electricity was installed to the storage container which replaces a generator a great advance for lighting, charging equipment and future security.

Planting of several beds once again produced large numbers of vegetables for distribution locally willows were planted as a screening on the Park side of the site to enhance security.

Youth Work

This year has been a very fruitful in terms of ‘ Spiritual Growth ’ with young people in All Saints and schools across South Liverpool.

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

Our Youth Leader designed and led the South Liverpool Deanery Confirmation 6-week course which resulted in 49 young people making a commitment to be Confirmed and follow Christ, of whom 12 came from ’ All Saints Childwall.

One of the goals achieved from last year was running the newly filmed and revamped Youth Alpha course. This was a great way to have the young people who attend Ignite explore what being a Christian means to them. Over the 8-week course, attendance was great and 4 young people came every week. The feedback about possibly helping lead a course next year for their friends seemed to go down well.

Our Youth Worker undertook training including a Counselling level 2 qualification & level 3 in Forest School instructor. Both courses were valuable in gaining the skills and knowledge to run smaller groups on the Church Acre.

Schools ’ work continued to be very promising, from working with young people in the Primary school year 6 and transitioning with them as they take the next stage in their education in high school. The continued presence of our Youth Worker in the High school has help deepen bonds of trust and accountability as young people know him form my link to their families in a church setting.

Pastoral Work

The Pastoral sub-Committee aims to promote opportunities to care for the church family especially those in need, people with a disability and new church members.

The following actions were undertaken during 2025:

Fabric

The fabric of both Church and Church Hall has been well maintained and all statutory certificates for gas and electricity are in place. The church grounds, especially the churchyard have been maintained to a high standard by a dedicated group of volunteers

Financial review

During 2025, we received two legacies, £5 ,024 from the estate of Mr Arulampalam Balasubramaniam and £ 15,000 from the estate of Mr Paul Shuttleworth. In addition, we received a generous donation of £8,000. This unplanned income, totaling £ 28,024 enabled us to meet all our commitments, including our planned donations to our Mission Partners, and return a small surplus.

During the year, several of our generous regular givers passed away, and since they are not being replaced by new regular givers of a similar generosity, regular giving has fallen throughout the year. This remains a

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

cause for concern and emphasizes our dependance on one-off gifts similar to those mentioned above.

Up until October, our Youth Worker was employed by St James in the City as part of the schools ’ chaplaincy team on a 3-year contract. From 1[st] October, he was brought onto All Saints ’ payroll, and a new permanent contract was issued. He has been enrolled into the government NEST pension scheme.

In April 2025, our Sexton withdrew from The Pension Trust scheme, thus triggering a penalty for closing The Pension Trust scheme. 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 and this has been the case for many years. The contingent liability was last calculated on 31st December 2022 to be £6,782. To be released from the scheme, a penalty of £5,171 has been paid.

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 £116, 578.93 represents just over 5 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 £4,995.25
Christians against Poverty £3,746.44
Release International £3,736.44
Total £12,488.13

Events and donations for restricted purposes raised the following: -

Tear Fund £801
Children’s Society £775
Total £1,576

Plans for future periods

Safeguarding

It is hoped in the coming year to incorporate safeguarding into ‘ Church Suite ’ which we have started using at All Saints. This will make it easier to maintain records of training and renewing of DBS checks.

Nurture and Evangelism

The focus will be on how to grow disciples of the future by looking at ways to engage with and retain the ’ ’ ‘ ’ 30 s-50 s age group. The title for this initiative is Small Groups - the Next Generation .

A Lent event is planned over three sessions. There will be a ‘ Walk of Witness ’ from the Childwall Triangle to All Saints ’ Church on Good Friday, which will be widely advertised within the church and local Community.

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

The whole church family will be invited to a planned church weekend away during the Summer Term.

Communication

  1. Seek to integrate all our online activities using Church Suite.

  2. In view of Rev Andrew Colmer ’ s sabbatical in early 2026 seek to integrate the production and distribution of the weekly Notice Sheet within Church Suite

  3. Explore the possibility of an All Saints Instagram page taking advice from those Churches which already use this facility and being aware of safeguarding advice.

  4. Liaise with the Pastoral sub-committee regarding a Notice Board in the Church Hall grounds.

World Mission

Continue informing the congregation about the work of the charities that are being supported by our church through Newsletter updates, using video clips to show during services & by inviting speakers from those main charities during a service or by informative sermons from our celebrants using information provided by the charities.

Church Acre

Over the next year we hope to continue to clear new areas of the Acre to provide more planting and useable space for seating which can allow people to enjoy the area and hopefully support new gatherings of groups. John McCreadie. our Youth Worker will be supporting the Church Acre sessions.

The Holiday Activity Fund (HAF) Forest School style play scheme continues to do well at the Church Acre and their sessions will continue until 29 August. Drop your children off for 4 hours of fun in nature! Suitable for kids aged 5-15 years. For 16 days during the Summer holidays we will be running Forest School Adventure Holiday Club sessions at The Childwall Church Acre site next to Childwall Woods. The Adventure Holiday Club sessions will follow the forest school ethos of child-led play and exploration, helping the young people to build resilience and confidence whilst exploring the outdoor environment. Children will learn to be custodians of the natural environment by spending time outdoors and through activities such as story telling, plant and tree ID and bug hunting. We will offer a range of games, stories and nature craft/bushcraft activities along with plenty of time for children to enjoy the woods with swings, hammocks and den making equipment. We will provide food throughout the session, including fruit on arrival, a healthy campfire lunch and campfire snacks e.g. popcorn or toasted apple. Children will be encouraged to assist with preparing food for lunch to help them learn about nutrition and healthy eating. Food may consist of a hearty vegetable soup and homemade bread baked on the fire, veggie sausages or homemade pizza!

Youth Work .

Following the positive feedback form this year ’ s course, we aim to repeat the Deanery Confirmation course in Liverpool South, this time partnering with Mossley Hill and their Youth Pastor to help lead the course and share Jesus to more young people. This course will follow the Alpha course with young people taking more of a lead on running the groups, sharing stories and growing together.

The extra training achieved in 2025 will enable our Youth Worker to run smaller groups on the Church Acre in what will be an ‘ Outdoor Chapel ’ feel. Taking Church out of the Church building and allowing young people to open share and grow in what it means to them over a campfire, making our own food, and hot drinks from scratch.

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

It is planned for our Youth Worker to take more of a school counsellor role within St Hilda ’ s helping the mental health team by mentoring students in either a one-to-one or group setting.

Fabric

Remedial work arising from the Quinquenial Inspection will be scheduled. The Church lighting will be progressively converted to LED fittings. The Church Hall Foyer, including the toilet areas will be refurbished.

On Behalf of the PCC

Barbara Critchley

20[th] May 2026

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

INDEPENDENT EXAMINERS REPORT For the year ended 31 December 2025

I report on the accounts of the PCC for the year ended 31 December 2025 which are set out on pages 11 to 15.

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:

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:

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 2025

.
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		 187,842
12,370
10
200,222
259,220
35,863
30,407
66,270
43,609
16,659
3,126
17,541
37,326
38,491
240,363
45,902
17,551
303,817
341,319
206,916
52,827
15,820
275,563
265,871
206,916
52,827
15,820
275,563
265,871
33,447
(6,925)
1,731
28,253
75,448
8,084
8,084
150,168
(8,084)
(8,084)
(150,168)
(3,585)
(3,585)
1,645
41,531
(15,009)
1,731
(3,585)
24,669
77,093
74,728
617,094
389,106
90,073 1,171,000
1,093,907
116,259
602,085
390,837
86,488 1,195,669
1,171,000
116,259
116,259
74,728
26,727
26,727
28,097
999
999
2,602
40,915
40,915
38,261
527,141
527,141
527,141
6,302
6,302
20,994
23,171
23,171
23,694
10,724
10,724
10,291
356,943
356,943
355,121
86,488
86,488
90,073

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All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

Balance Sheet (Separate funds)

Balance Sheet (Separate funds)
General Designated Restricted Endowment
At
31/12/2025
£
At
31/12/2024
£
Fixed assets
Tangible Assets
Investments
Current assets
Debtors
Cash At BankAndInHand
Liabilities
Creditors: Amounts Falling
DueIn One Year
Net current assets less
current liabilities
Total assets less current
liabilities
Liabilities
Total net assets less
liabilities
Represented by
Unrestricted
Unrestricted - General Fund
Designated
Designated - Branch Funds
Designated - Church Acre
Designated - Fabric Fund
Designated - Project Fund
Designated - Fixed Assets
Restricted
Restricted - Organ Fund
Restricted - Churchyard Fund
Restricted - RestorationAnd
Development
Endowment
Endowment - Graves Fund
Fund Totals		 527,141
527,141
527,141
86,085
86,085
89,670
527,141
86,085
613,226
616,811
4,840
312
5,152
5,282
113,997
74,944
390,525
403
579,869
550,033
118,837
74,944
390,837
403
585,021
555,315
2,578
2,578
1,125
2,578
2,578
1,125
116,259
74,944
390,837
403
582,443
554,190
116,259
602,085
390,837
86,488
1,195,669
1,171,000
116,259
602,085
390,837
86,488
1,195,669
1,171,000
116,259
116,259
74,728
26,727
26,727
28,097
999
999
2,602
40,915
40,911
38,261
6,302
6,302
20,994
527,141
527,141
527,141
10,724
10,724
10,291
23,171
23,171
23,694
356,943
356,943
355,121
86,488
86,488
90,073
116,259
602,085
390,837
86,488
1,195,669
1,171,000

12

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

NOTES TO THE FINANCIAL 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 2025.

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. However, Peter Kefford, our sexton and sole employee at 5[th] April 2025, left the Pension Trust and we became liable for this exit fee. The fee of £5,170.76 was paid.

Creditors are £2,258 PAYE to HMRC for Oct to Dec 2025, ( £319.92 has been added to HMRC creditor to account for the Employee NIC not posted by MyFundAccounting) and this will be taken by Direct Debit in January 2025.

Debtors are £2,607 from HMRC for 2025 Gift Aid tax refund, £554 for declined cheque, and £1,996 GA from Parish Giving for December 2025 Gift aid tax refund and are expected in January 2026.

13

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

Analysis of income and expenditure

Total
Unrestricted Designated Restricted Endowment This
year		 Last
year
RECEIPTS
Donations and legacies
0101 - Gift Aid - Parish Giving Scheme 100,752 100,752 100,405
0102 - Gift Aid - Bank (Standing Orders) 9,260 9,260 16,434
0110 - Gift Aid - Envelopes 780 780 829
0202 - Other planned giving - Bank
(Standing Orders)		 2,897 2,897
0301 - Loose plate collections (GASDS
eligible)		 11,332 11,332 12,631
0320 - One-off Gift Aid donations
(declaration on envelope)		 360 360 5,559
0410 - Giving throughContactless 2,856 2,856 2,559
0415 - Ad-hoc donations:non GiftAid
(not GASDS eligible)		 10,975 5,170 10 16,155 3,435
0420 - One-off Gift Aid donations 164 4,000 4,164 1,300
0450 - Special or specific appeals etc. 2,700 2,700 11,300
0601 - Tax recoverable on Gift Aid 28,225 28,225 29,670
0610 - GASDS Tax relief 4,000
0701 - Legacies 20,240 20,240 70,597
08A1 - Non-recurring one-off grants 500 500 500
Donations and legacies Totals 187,842 12,370 10 200,222 259,220
Income from charitable activities
1101 - Parish fee for wedding or funeral 13,298 60 13,358 9,850
1230 - Church or Hall lettings -
objectives		 22,565 22,565 15,495
1290 - Branch organisations - receipts 30,347 30,347 18,264
Income from charitable activities Totals 35,863 30,407 66,270 43,609
Investments
1001 - Dividends from shares 136 881 1,610 2,627 2,433
1020 - Bank and building society
interest		 35
1025 - CBF Deposit account interest 3,966 2,244 15,931 22,145 26,206
1030 - Rent from leased lands or
buildings		 12,557 12,557 9,816
Investments Totals 16,659 3,126 17,541 37,326 38,491
Receipts Grand totals 240,363 45,902 17,551 303,817 341,319

14

All Saints ’ Church Childwall – Annual Report of the Parochial Church Council for the Year Ended 31st December 2025

PAYMENTS
Expenditure on charitable activities
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)
2185 - Assistant Staff costs (Ministry)
2201 - Parish mission and evangelism costs
2220 - Sunday School & Junior Church costs
2230 - Youth & Confirmation groups/organisations
2250 - General Mission/Support activities
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
2590 - Hall/Other building - cleaning costs
2599 - Branch Organisation - payments
2820 - Hall/Other building major repairs - installation
2840 - Other PCC property upkeep
2930 - New building Hall/Other
SHP1 - Net salary payment
SHP2 - Pension Payment
SHP3– Employee National Insurance
SHP4 - Paye Payment
SHP7 - Employer Pension Contribution
Expenditure on charitable activities Totals
Payments Grand totals		 12,488
12,488
13,029
108,724
108,724
127,004
(2,396)
22,300
19,904
19,400
5,348
5,348
7,042
1,578
1,578
1,618
3,999
3,999
4,631
655
655
4,302
2,046
2,046
1,834
1,753
1,753
688
145
145
310
310
726
444
444
633
2,466
2,466
4,780
4,780
4,621
448
448
323
426
426
426
3,229
3,229
2,432
2,118
2,118
289
585
585
508
916
916
286
2,143
3,100
5,243
6,445
4,084
4,084
2,274
33
2,796
2,796
3,970
2,938
2,938
3,568
128
128
127
3,097
3,097
4,108
2,996
2,996
3,000
2,950
2,950
2,902
816
12,720
13,536
2,226
1,582
1,582
1,483
582
582
488
232
232
676
480
480
26,632
26,632
18,678
688
425
5,947
27,434
27,434
13,579
1,178
1,178
2,677
320
320
6,281
6,281
2,784
714
714
206,916
52,827
15,820
275,564
265,871
206,916
52,827
15,820
275,564
265,871

15