## **Charity no: 1128483** **The Parochial Church Council of the Ecclesiastical Parish of St. Anne, Aigburth, Liverpool ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31st DECEMBER 2022** 1 ## Contents |Legal and Administrative Information
Trustees’ Report
Independent Examiner’s Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements||3
4
12
13
14
15-20| |---|---|---| |||| 2 ## Charity Information |||| |---|---|---| |Charity Information
Charity Name
Registration
Number
Governing
Document
Principal
Business
Address
Trustees
Incumbent
The Parochial Church Council of the
Ecclesiastical Parish of St. Anne, Aigburth.
1128483
The Trustees are incorporated as a body
c/o St. Anne’s Vicarage,
389 Aigburth Road,
Liverpool L17 6BH
The trustees are listed on page 4
Revd. Ian Greenwood
St Anne’s Vicarage
389 Aigburth Road,
Liverpool L17 6BH||| ||Independent
Examiner
Architect
Bankers
Solicitors|Susan Buckley FCA BSc
SBA Accounting Limited
Gladstone House
2 Church Road
Liverpool , L15 9EG
R. Wolley B Arch RIBA AABC
St Andrews Business Centre
Queen’s Lane
Bromfield Industrial Estate
Mold
Flintshire
CH7 1HE
HSBC Bank plc
23 Allerton Road
Liverpool L18 2DA
Stephen Borton, Howard Dellar
St. James’s House
20 St. James’s Road
Liverpool L1 7BY| 3 ## Trustees’ Report for the year ended 31st December 2022 ## **Reference and administrative details** The details are set out on page 3. ## **Trustees** The trustees who served during the year are as stated below. ||Incumbent|Revd. Ian Greenwood (Chair)||||Treasurer|Mrs Caroline Blower|||| |---|---|---|---|---|---|---|---|---|---|---| |||||||Elected|Mr David Bruffell|to 2025||| ||Churchwardens|Mrs Jan Crane||||Members|Mrs. Ann Gerrard|to 2025||| |||Mr Paul Roberts|||||Mrs. Linda Mitchell|to 2025||| ||||||||Mrs. Nicola Simon|to 2025||| ||Deputy Warden on|Mr Martin Lovgreen||||||||| ||PCC||||||Mr John Brown|to 2024||| ||||||||Mrs Donna Branch|to 2024||| ||Readers|Mr Paul O’Brien||||||||| ||||||||Mr John Millington|to 2023||| |||Mr Ian Crowe (Vice Chair)|||||Miss Rosa Dover|to 2023||| ||Deanery Synod|Mrs Nikki Cunningham|||||Mrs Pam Knowles|to 2023||| ||Representatives|Mr Rob Wallace|||||Mrs Margaret Parry|to 2023||| |||Mr Mark Simon||||||||| ||||||||||4|| |||||||||||| ## Structure Governance and Mana ement , g - Governing The Parochial Church Council (PCC) is established under the Parochial Church Councils (Powers) Measure 1956 (as amended) and is a body corporate with perpetual document succession. The PCC is also regulated by, inter alia, the Church Representation Rules. Reference to all this legislation is essential for a full understanding of the PCC’s legal status and its members’ duties and responsibilities. The PCC is a charity registered with the Charity Commission with effect from 11th March 2009. - Appointment of The charity trustees are known as the PCC. Under the requirements of the Parochial Church Councils (Powers) Measure 1956 (as amended), the trustees are elected Trustees by the church members at the Annual General Meeting. - A third of the trustees must retire at each AGM, the longest in office retiring first. The trustees can co-opt any duly qualified person to be appointed as a trustee to fill a vacancy, but a co-opted trustee will hold office only until the next AGM. When considering the co-option of a trustee, the trustees have regard to the requirements of any specialist skills needed. All church members are encouraged to register on the Electoral Roll and to stand for election to the PCC. The incumbent acts as the Chair. The Vice Chair, Treasurer and other honorary officers will be appointed by the trustees from among their number at the next meeting after the AGM. - Trustee induction PCC members are informed of training events and have access to handbooks and other materials relating to trustee responsibilities, basic health and safety, risk assessment and management and child protection procedures. and training - Organisation The PCC administers the charity and meets at regular intervals throughout the year and the standing-committee meets if required. Standing Committee membership consists of: incumbent, churchwardens, PCC Secretary and PCC Treasurer. - Risk Management The trustees have a risk management strategy which comprises: An annual risk assessment (listed in the PCC’s Risk Register) the establishment of systems and procedures to mitigate those risks identified in the plan; and the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. - The PCC assessed their major risk and put in procedures to manage those risks and minimise their impact on the life of the church. Action in the main areas has been taken as follows: **Financial Risk** : An annual forecast is prepared to ensure short term viability. The financial position is reported to the PCC every two months. All assets are insured and levels reviewed annually and approved by the PCC. - **Health and Safety** : A review has been undertaken by a member of the church with specific experience in this field. The PCC has been apprised of the risks and the necessary compliance requirements and these have been complied with. Specific procedures for recording accidents have been put into place and all churchwardens and sidespeople have been trained in fire safety. These procedures are reviewed on an annual basis and formally reported to the PCC. - **Child and Vulnerable Adult Protection** : All those working with children, young people and vulnerable adults have been (or are in the process of being) formally checked under child protection legislation. And we currently working through filling in DBS forms for all those requiring new/up to date DBS forms. All formal risk assessments are listed within the PCC’s Risk Register and reviewed annually. 5 ## Objectives and activities The objects of The PCC is required by the PCC (Powers) Measure 1956 to co-operate with the Minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, the charity are: social and ecumenical. In addition, the PCC has responsibility for the maintenance of the church buildings, the churchyard and boundary walls, together with associated parish properties. At St Anne’s, we seek to promote and proclaim the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England through the ministry of Bible teaching and preaching and the administration of the Sacraments of Baptism and Holy Communion, and by word and deed to love God and our neighbours. We are a growing church in the South of Liverpool and we welcome those of any age who wish to worship in a friendly atmosphere. We believe that our Christian faith is what connects us with Jesus Christ and through our range of services and other activities we hope to give people the opportunity to become his disciples. We also believe it’s important to have plenty of fun along the way! Public Benefit When planning our activities for the year, the PCC gave consideration to the Charity Commission’s guidance on public benefit and the specific guidance to charities Statement concerned with the advancement of religion. Achievements The Electoral Roll now numbers 206 people with 89 non-residents in the parish compared with 2021 figures of 191 people 82 of whom were non-residents. It is difficult and to gain an accurate measure of numbers who have been attending services, as many members of the church are not signed onto the electoral role, and a large number of performance people watch our livestreamed services rather than attending in person. during the year: Worship: Average attendance at our Sunday services is encouraging, with around 100 adults and 80 children. Numbers are picking up and again (since the pandemic), we are not quite back to pre-covid numbers but the signs are encouraging. Our midweek communion service has seen growth and we average around 15 on a Wednesday morning. As part of our commitment to worship during the pandemic we installed a new suite of Live Streaming cameras and this has opened a new door to ministry. Our online presence has hugely improved which is exciting, however, the difficulty with online worship is gauging who is actually watching and interacting and developing ways to deepen and grow those relationships. Our recent statistical analysis shows around 200 views a week. We have been greatly encouraged by the numbers that have returned to worshipping in person, and by a number of new people that have joined us; however there are a number of people who for various reasons have not returned to church. Our newly re-ordered building has been a tremendous help in ensuring we can maintain a safe space for all users and offer a variety of styles of worship that mean more people can engage. Throughout the second half of the year, we have enjoyed the freedom and the flexibility that our newly re-ordered building brings and feel like we have now ‘grown’ into our new space. 6 ## Objectives and activities (continued) Achievements Pastoral Care and service to our community is important to us and during the last few years we have developed an effective pastoral visiting team. Throughout the and pandemic we were not able to visit people, either at home or in hospital. However, in recent months we have endeavoured to resume these ‘face to face’ visits. Obviously performance we need to be sensitive to individual peoples needs and therefore the pastoral visits are not happening at the frequency they were before the Covid pandemic. Under the during the umbrella of pastoral care, the Vicar leads an ecumenical service at Gorselands Court on a regular basis and leads their annual Carol service each year. year: As a church we continue to support various charities; many of our members are involved in a variety of ways with local charities and food banks, including MICAH food bank, the Whitechapel centre, Christian Aid and the Children’s Society. We also support Operation Christmas Child’s shoebox appeal. In previous years, we have built a strong ‘Mission/social/outreach programme’ where we have focussed on building friendship and fellowship across the church family. We aimed to vary the events so that there is something to appeal to everyone. Throughout the past couple of years this has been hard. However, things are returning to normal and we have enjoyed a number of social events throughout the year. Our men’s group held a number of breakfasts making use of our new facilities in church, these are attended by 15 men on average. The men’s group also took 15 men on a camping weekend to Rydall Hall in the Lake District, this was a fabulous weekend and we are booked to return in 2023. Throughout the year we have had 5 musical/organ recitals in church, these have been well attended with the aim of raising much needed funds for our church organ and for the first time in our recent history we were able to hold our Christmas Fair in our re-ordered church building. This was a great success and we are looking forward to building on this in the future. We have held various social/lunch events after large services such as Harvest and these lunches were well attended. Indeed, we managed to secure a grant from the Asda foundation towards the Queens jubilee that enabled us to hold a jubilee celebration. We are delighted that the Rainbows and Brownies who re-located their weekly meetings take place in St. Anne’s have settled in very well and are enjoying using the church and making great use of the space. This is very encouraging as lots of new families are coming into the building on a regular basis. We were so excited to launch our new Friday youth groups in 2022; Friday Night Club (for Key Stage 2 children) runs from 6pm-7.30pm and regularly sees 25 or more children attend. Friday Youth (for Key Stage 3 & 4 children) runs from 7.45pm -9.15pm and averages around 15 young people. Both these groups are growing well and mean that the building is now used in lots of different ways throughout the week. We are so encouraged by the numbers attending and by the wonderful team of leaders that are committed to growing these groups. We are already seeing so many positive links with new families through this new opportunity for mission. We hold a weekly baby and toddler group in church which is a tremendous success, over 40 babies/toddlers attend each week accompanied by their carers. The atmosphere at this group is wonderful and the majority of users do not attend church on Sundays, this is a tremendous outreach opportunity for us. The local Gospel choir uses the church for its weekly practice on a Monday evening and the AA group continue to use church for their weekly meetings. 7 ## Objectives and activities (continued) Achievements In September we took around 80 people on our parish weekend to Cloverley Hall in Shropshire. The weekend was led by Rev. Eileen Heaney and the teaching was very well and received. This was an amazing weekend which really helped to ‘kick start’ the church after the Covid restrictions began to ease. It fostered a real feeling of excitement and performance togetherness and we came away with a real hunger to see the church grow and reach out into our community. Since then we have managed to launch the new missional during the activities mentioned above with a few more still to come. We have booked for another weekend away in September 2024. year: We are very grateful to our cleaning team which is making a huge difference to the day to day maintenance and running of the church. As the church is now open every day and used by various different groups it is imperative that it is cleaned regularly setting the high professional standards that our beautiful building deserves. Our new lunch club was launched in February 2022 and this has gone well with small numbers attending. We are very grateful to our small team who have completed their food hygiene certificate and work hard to offer a varied menu. It has been a year of ‘finding our feet’ with regards to running the lunch club, however, with the launch of our Wednesday Welcome we are hoping to develop things further. Wednesday Welcome, is a missional activity that ‘welcomes’ anyone to church on Wednesdays. We offer a service of Holy Communion, followed by lunch, followed by an afternoon of friendship and fellowship, this incorporates various activities such as line dancing, bingo, board games, a film etc etc. It is a way of opening the church as a ‘Warm space’ and offering friendship for anyone who wants it. With the launch of ‘Lunch club’ and ‘Wednesday Welcome’ , we have been encouraged by the growth in numbers attending Wednesday Communion, which has seen the average attendance rise from 8 to 18. Our numbers at Sunday services are also encouraging and we are blessed to have over 80 children attend on average each week. To that end we completely re-structured our Sunday Childrens groups, with new leaders coming on board. The new groups are called Sparks, Flames, Blaze. We also introduced a new group for teenagers called ‘Inferno’ as per our plans set out in last years report. As part of our missional outreach and growth agenda, which came about through our Parish Weekend, we were delighted to launch our new ‘Focus Groups’ in December. These are small groups that meet in peoples homes with the intention of ‘Focussing’ on the Sunday teaching. Its an opportunity for people to go deeper with the teaching and with scripture and to share with others. Its also an opportunity to deepen fellowship across the church family. We launched 5 new groups with 30 people joining across those groups. Its very early days, but the feedback is very positive and we look forward to seeing how the groups will flourish. Our hope is that more groups and more leaders will start in throughout 2023. On that theme we are also looking forward to launching our new monthly Sunday evening service ‘Deeper’ in March 2023. More on this in next years report. 8 ## Objectives and activities (continued) Financial The results for the year are set out on slide 13 Review Unrestricted income for the year was £100.6k compared to expenditure of £105k, following transfers between funds, the overall deficit for the year is £6.5k. Unrestricted income increased by £34k in the year, this was primarily due to the delivery of a Giving in Grace campaign which saw donations from the congregation increase from £36k to £54.7k and tax reclaimed on gift aid increase from £9.2k to £14.9k. A one-off donation of £6k towards mission was received in the year. Unrestricted expenditure increased by £19.9k in the year, primarily due to quinquennial repair costs of £5.4k, gas and electricity costs increasing from £2k in 2021 to £11.5k and £4k of costs for the parish weekend. Restricted income in the year was £21.2k and included £17.3k for Space2Grow, primarily arising from a grant received towards the costs of the heating works, and £2.5k for the organ restoration fund. Restricted expenditure was £3k and related to architect fees for the next phase of the Space2Grow project. Investment Under the Trust Deed, the charity has the power to invest in any way the trustees wish. Powers and policy The trustees, having regard to the liquidity requirements of the church and to the reserves policy, have operated a policy of keeping available funds in an interest-bearing deposit account with the charity’s bankers. Reserves The trustees have established the level of general reserves (that is those funds that are freely available) that the charity ought to have, which is equal to six months’ Policy expenditure. Reserves are needed to provide for future contingencies, particularly in keeping the fabric of the church in good repair (bearing in mind the age of the building and fitments, essential repairs and renovations may occur at any time) and to even out any short-term funding gaps between spending and the related income. The trustees consider that the ideal level of reserves at 31st December 2022 would be £53k (2021: £54k); the actual free reserves at 31st December 2022 were £85k. 9 ## Objectives and activities (continued) **----- Start of picture text -----**
Plans for
future periods
**----- End of picture text -----**
Plans for Coming through COVID left its mark on St. Anne’s. We worked hard to ensure we kept in contact with our worshipping community and found new ways to do that. We are future periods thankful for all that God is doing and are excited about the future. We have a fantastic church and there is much to look forward to in the years ahead. At our Parish Weekend in 2022, we felt that God was giving us a portion of scripture that has become our motto verse for 2023 as we seek to move forward. Psalm 40:1-3 **1** I waited patiently for the LORD; he turned to me and heard my cry. > **2** He lifted me out of the slimy pit, out of the mud and mire; he set my feet on a rock and gave me a firm place to stand. **3** He put a new song in my mouth, a hymn of praise to our God. Many will see and fear the LORD and put their trust in him. These words have been a real encouragement to the church, and we feel that God is wanting to lift us and move us forward with a ‘new song’ – we read this as new mission/ new opportunities for growth/ new ways of worshipping. As we move forward, we are excited by all that God has in store for us. Our teaching programme for 2023 is designed around this portion of scripture and encourages the church to focus on Jesus, to focus on worship and to focus on going deeper with him in all things. We are currently running our ‘What if?’ course for the 12[th] time. We have our Parish Weekend booked for September 2024 We have a men’s camping weekend booked for June 2023 A new series of social events is planned to make use of the building and to grow fellowship across the church. We have the Liverpool Cathedral Choir performing in June 2023. We plan to consolidate our Wednesday Welcome throughout the coming year. We plan to launch our new evening service ‘Deeper’ in March 2023. We aim to have at least 2 more Focus groups. Space 2 Grow Re-ordering phase 2: Throughout 2023 we hope to begin the process of Phase 2 – West End Re-Development, which incorporates; Re-model gallery to provide a modern meeting space with toilet and kitchen facilities Install wheelchair lift to gallery Re-model west end porch including automatic doors Provide level access for wheelchairs to main entrance New lighting system to be installed across the whole church Re-decoration as appropriate. 10 ## Trustees Res onsibilities p Trustees’ Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its responsibilities surplus or deficit for that year. In preparing those financial statements, the trustees are required to: in relation to • Select suitable accounting policies and then apply them consistently; the financial • Make judgements and estimates that are reasonable and prudent; - statements • State whether applicable Accounting Standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the Board of Trustees on 29 March 2023 and signed on its behalf by: Rev Ian Greenwood Chairman 11 ## Independent Examiner’s Report Report to the Parochial Church Council (PCC) of St Anne, Aigburth on the accounts for the year ended 31[st] December 2022, as set out on pages 13 to 20 of your Annual Report. Respective The PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the responsibilities Charities Act) and that an independent examination is needed. of Trustees and Examiner It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and to state whether particular matters have come to my attention. ## Basis of independent Examiner’s statement - My examination was carried out in accordance with 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 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given 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. In connection with my examination, no matter has come to my attention: Independent In connection with my examination, no matter has come to my attention: Examiner’s 1) Which gives me reasonable cause to believe that in, any material respect, the requirements: statement • To keep accounting records in accordance with section 130 of the Charities Act; - To keep accounting records in accordance with section 130 of the Charities Act; - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. Susan Buckley FCA BSc SBA Accounting Limited Gladstone House 2 Church Road Liverpool L15 9EG 17 April 2023 12 ## **St Anne's Aigburth Statement of Financial Activities For the period from 01 January 2022 to 31 December 2022** ||**Unrestricted**|**Restricted**|**Total**|**Prior year**|**Prior year**| |---|---|---|---|---|---| ||**funds**|**funds**|**funds**|**Unrestricted**
**funds**|
**Restricted**
**fund**| |Income and endowments from:|||||| |Donations and legacies|90,582|17,943|108,525|62,511|320,717| |Income from charitable activities|7,699|-|7,699|272|38,752| |Other trading activities|2,296|3,247|5,544|3,790|410| |**Total income**|**100,577**|**21,190**|**121,767**|**66,573**|**359,879**| |Expenditure on:|||||| |Raising funds|170|-|170|363|0| |Expenditure on charitable activities|104,806|3,084|107,890|84,725|112,304| |**Total expenditure**|**104,976**|**3,084**|**108,060**|**85,088**|**112,304**| |**Net income / (expenditure) resources before transfer**|**(4,399)**|**18,106**|**13,707**|**(18,514)**|**247,574**| |Transfers:|||||| |Gross transfers between funds - in|4,732|639|5,370|2,695|| |Gross transfers between funds - out|(3,697)|(1,674)|(5,370)|-|(2,695)| |Other recognised gains / losses||||1,447|(1,191)| |Gains on revaluation, fixed assets, charity's own use|-|-|-|-|| |**Net movement in funds**|**(6,448)**|**20,154**|**13,707**|**(14,372)**|**243,688**| |Reconciliation of funds|||||| |**Total funds brought forward**|**91,825**|**248,301**|**340,126**|**106,197**|**4,613**| |**Total funds carried forward**|**85,378**|**268,455**|**353,833**|**91,825**|**248,301**| 13 ## **St Anne's Aigburth** ## **Balance Sheet detailed** |**As at**
**As at**
**31/12/2022**
**31/12/2021**|**As at**
**As at**
**31/12/2022**
**31/12/2021**|**As at**
**As at**
**31/12/2022**
**31/12/2021**|**As at**
**As at**
**31/12/2022**
**31/12/2021**| |---|---|---|---| |**Current assets**
6501: PCC St Anne Aigburth Bank Account
169,137
631,840
6521x: Space2Grow Bank Account
95,719
4,423
652x: Space2Grow Savings Account
85,000
-
Z05: Accounts Receivable
9,717
4,466
**Total Current assets**
**359,573**
**640,729**
**Liabilities**
6601: Loans received
-
-
6699: Agency collections
(14)
-
Z04: Accounts Payable
5,755
300,603
**Total Liabilities**
**5,741**
**300,603**
**Net Asset surplus (deficit)**
**353,833**
**340,126**
**Reserves**
Excess/(deficit) to date
13,707
-
Z01: Starting balances
340,126
340,126
**Total Reserves**
**353,833**
**340,126**
**Represented by Funds**|||| ||||| ||General(Unrestricted)|87,007|91,114| ||Designated|1,454|711| ||Restricted|265,371|248,301| ||**Total**|**353,833**|**340,126**| The notes on pages 15 -20 form part of these accounts. Approved by the Parochial Church Council on 29[th ] March 2023 and signed on its behalf by: Revd. I Greenwood Mr M Lovgreen 14 ## Notes to the Financial Statements for the year ended 31 December 2022 ## **1. Accounting Policies** The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Charities Act 2011, together with the applicable accounting standards and with the Statement of Recommended Practice – Accounting and Reporting by Charities (SORP 2015 FRS 102). ## **Funds** General funds represent the funds of the Parochial Church Council (“charity”) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity. Funds designated for a particular purpose by the trustees are also unrestricted. Restricted funds are funds subjected to specific conditions imposed by the donors or through the terms of the appeal. Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income. The accounts include all transactions, assets and liabilities for which the charity is held responsible in law. They do not include the accounts of groups that owe their main affiliation to another body. ## **Income from:** ## Donations, legacies and other voluntary income Voluntary income received by way of grants, donations and gifts is included in the Statement of Financial Activities in the year in which it is received by or on behalf of the charity. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Funds raised by the seasonal fairs, fundraising events and similar events are accounted for gross. Sales of books and magazines from the church bookstall are accounted for gross. The charity received substantial amounts of voluntary help from its supporters, but no attempt is made to place a financial value on these services and they have not been included. ## Grants receivable Grants are credited to the Statement of Financial Activities in the year in which they are receivable. ## Other income Rental income from the letting of the charity’s premises is recognised when the rental is due. ## Income from investments Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting period. ## Gains and losses on investments 15 Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31[st] December. ## Notes to the Financial Statements for the year ended 31 December 2022 ## **Expenditure on:** ## Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation to the charity. ## Raising funds All expenses relating to fundraising, publicity, public relations and investment management charges are charged to this heading. ## Charitable activities Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. The Diocesan Parish Share is accounted for when payable. Any Parish Share unpaid at 31[st] December is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet. ## Irrecoverable VAT All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. ## **Tangible fixed assets and depreciations** Consecrated property and movable church furnishings Consecrated and beneficed property of any kind is excluded from the accounts by which section 10(2)(a) of the Charities Act 2011. Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2000, there is insufficient cost information available and, therefore, such assets are not valued in the accounts. Items acquired since 1[st] January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 20 years) on a straight-line basis. All expenditure incurred during the year on consecrated or benefice buildings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. ## Other fixtures, fittings and office equipment All expenditure incurred during the year on individual items of equipment, fixtures and fittings with an original cost under £2,000 are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity’s activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Freehold leasehold land and buildings - 2% on cost (or valuation) - 2% on cost (or valuation) - Amortised over a maximum of 50 years - Amortised over the period of the lease - 33.33% on cost Long leasehold land and buildings Short leasehold land and buildings Fixture, fittings and equipment 16 ## Notes to the Financial Statements for the year ended 31 December 2022 ## **Investments** Investments are valued at market value at 31[st] December. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year. ## **Current Assets** Amounts owing to the charity at 31[st] December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank. ## **Contingent Liabilities and Provisions** In accordance with the SORP, a contingent liability is disclosed for those grants, which do not represent liabilities, where the possible obligation, which arises from past events, will only be confirmed by the occurrence of one or more uncertain future events not wholly within the trustees’ control. Provisions are recognised for those grants where there is uncertainty as to the timing or amount, and any uncertainty regarding the amount is more than one of the determining a basis for reasonable estimation of the liability arising from that constructive obligation. ## **Charitable status and taxation** As a registered charity. The charity benefits for rates’ relief and is generally exempt from income tax and corporation tax. The charity is not registered for value added tax. 17 ## **St Anne's Aigburth** ## **Analysis of Receipts and Payments Selected period: 01 January 2022 to 31 December 2022** ||**General**|**Restricted**|**Total this year**|**Last year**
**General**|**Last year**
**Restricted**| |---|---|---|---|---|---| |**Receipts**|||||| |**Donations and legacies**|||||| |0101 - Gift Aid - Parish Giving Scheme|35,017||35,017|33,221|2,344| |0102 - Gift Aid - Bank (Standing Orders)|9,650||9,650||| |0110 - Gift Aid - Envelopes|2,660||2,660||| |0201 - Other planned giving - Parish Giving Scheme|3,720||3,720|2,822|10,222| |0202 - Other planned giving - Bank (Standing Orders)|2,845||2,845||| |0210 - Other planned giving - Envelopes|840||840||| |0301 - Loose plate collections (GASDS eligible)|6,641||6,641|7,013|| |0320 - One-off Gift Aid donations (declaration on envelope)|1,360||1,360|10,266|2,144| |0405 - Ad-hoc donations: non Gift Aid (GASDS eligible)|1,836||1,836||| |0415 - Ad-hoc donations: non Gift Aid (not GASDS eligible)|7,412||7,412||| |0450 - Special or specific appeals etc.|1,060|2,458|3,518||695| |0601 - Tax recoverable on Gift Aid|14,881|1,086|15,967|9,190|| |08A1 - Non-recurring one-off grants|2,660|14,399|17,059|250|34,002| |**Donations and legacies Totals**|**90,582**|**17,943**|**108,525**|**62,761**|**49,407**| |**Income from charitable activities**|||||| |1101 - Parish fee for wedding or funeral|1,604||1,604|2,288|| |1230 - Church or Hall lettings - objectives|960||960|1,500|| |1280 - Church event income|5,135||5,135||4,055| |**Income from charitable activities Totals**|**7,699**||**7,699**|**3,788**|**4,055**| |**Other trading activities**|||||| |0910 - Fundraising (Attic, Car Boot, Table top, Jumble sales)|1,259||1,259|22|410| |1240 - Church or Hall lettings - fund raising|1,005||1,005||| |1270 - Other funds generated|33|3,247|3,280||306,007| |**Other trading activities Totals**|**2,296**|**3,247**|**5,544**|**385**|**306,417**| |**Investments**|||||| |1020 - Bank and building society interest|(0)||(0)|2|| |**Investments Totals**|**(0)**||**(0)**|**2**|| |Receipts Grand Totals|100,577|21,190|121,767|66,573|359,879| 18 ## **St Anne's Aigburth** ## **Analysis of Receipts and Payments Selected period: 01 January 2022 to 31 December 2022** ||||||**Total**||| |---|---|---|---|---|---|---|---| ||**General**|**Designated**|**Restricted**|**This year**||**Last year**
**General**|**Restricted**| |**Payments**|||||||| |**Raising funds**|||||||| |1730 - Costs of fundraising events|170|||170||363|| |**Raising funds Totals**|**170**|||**170**||**363**|| |**Expenditure on charitable activities**|||||||| |1830 - Giving to relief and development agencies|1,500|||1,500||750|| |1870 - Secular charities|30|||30||750|| |1910 - Deanery/Parish Share|53,956|||53,956||56,592|| |2001 - Assistant staff costs (Lay/Youth Workers)|145|||145|||| |2010 - Salary of organist/musicians|1,285|||1,285||1,175|1,175| |2101 - Clergy working expenses|1,054|||1,054||1,051|| |2120 - Council tax (clergy housing)|3,647|||3,647||4,143|583| |2140 - Water rates (clergy housing)|537|||537||306|| |2150 - Telephone and broadband (clergy housing)|846|||846|||| |2160 - Sermon preparation materials and resources|12|||12|||| |2180 - Reader expenses and subscriptions|75|||75||46|| |2201 - Parish mission and evangelism costs|10,035|||10,035||1,926|5,107| |2220 - Sunday School & Junior Church costs|||639|639||589|393| |2230 - Youth & Confirmation groups/organisations|||397|397|||| |2250 - General Mission/Support activities|134|50||184|||| |2301 - Insurance premiums (church building)|4,994|||4,994||4,852|| |2320 - Organ / piano tuning and maintenance|480|||480||688|| |2330 - Church building maintenance (routine)|8,006|||8,006||3,130|| |2331 - Cleaning materials & equipment (church building)|16|||16|||| |2335 - Church equipment costs|520|||520|||| |2340 - Upkeep of services|943|122||1,065||4,157|2,398| |2345 - Church consumable items|78|35||113|||| |2350 - Upkeep of churchyard & grounds|320|||320|||| |2360 - Administration costs for parish|2,311|||2,311||2,451|| |2361 - Governance costs & examination/audit fee|660|||660||126|| |2362 - Banking charges|187|||187|||| |2401 - Church building - electric|5,560|||5,560||1,992|| |2410 - Church building - gas|5,892|||5,892|||| |2420 - Church building - water|340|||340|||| |2701 - Church building major repairs - structure|||3,084|3,084|||104,990| |**Expenditure on charitable activities Totals**|**103,563**|**207**|**4,119**|**107,890**||**84,725**|19
**112,304**| |Payments Grand Totals|103,733|207|4,119|108,060||85,087|112,304| ## **St Anne's Aigburth** ## **Fund totals – Details** ## **Selected period: 01 January 2022 to 31 December 2022** |**Fund**|||**Opening balance**|**Closing balance**|**Movement**| |---|---|---|---|---|---| |**Children - Children's Work**|||||| ||Restricted||1,642|947|(695)| |**Flag - Flag**|||||| ||Restricted||150|150|0| |**Flower - Flower**|||||| ||Designated||711|504|(207)| |**General - General Fund**|||||| ||Unrestricted||91,114|87,007|(4,107)| |**Organ - Organ Restoration**|||||| ||Restricted||695|3,153|2,458| |**S2G - Space2Grow**|||||| ||Restricted||245,643|260,951|15,308| |**SAYU - SAYU Trip**|||||| ||Restricted||1,121|1,121|0| |**ZReval - Revaluation reserves**|||||| ||||**(950)**|**0**|950| |||**Overall totals**|**340,126**|**353,833**|13,707| 20