St Anne’s Aigburth **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 2025** 1 ## St Anne’s Aigburth ## Contents 1. Legal and Administrative Information .............................................................................................. 3 1.1 Charity Information ................................................................................................................... 3 2. Trustees’ Report for the year ended 31st December 2025 ................................................................. 4 2.1 Reference and administrative details ........................................................................................ 4 2.2 Trustees ................................................................................................................................... 4 2.3 Structure, Governance and Management .................................................................................. 4 2.4 Objectives and activities ........................................................................................................... 5 3. Independent Examiner’s Report .................................................................................................... 11 4. Financial Statements ................................................................................................................... 12 4.1 Statement of Financial Activities ............................................................................................. 12 4.2 Balance Sheet ........................................................................................................................ 13 4.3 Notes to the Financial Statements for the year ended 31 December 2025 ................................. 14 4.4 Analysis of Receipts and Payments ......................................................................................... 16 4.5 Fund movement summary ...................................................................................................... 18 2 St Anne’s Aigburth ## 1. Legal and Administrative Information ## 1.1 Charity Information |Charity Name|The Parochial Church Council of the Ecclesiastical Parish of St. Anne, Aigburth| |---|---| |Registration Number|1128483| |Governing Document|The Trustees are incorporated as a body| |Principal Business
Address|c/o St. Anne’s Vicarage,
389 Aigburth Road,
Liverpool L17 6BH| |Trustees|The trustees are listed on page 4| |Incumbent|Revd. Ian Greenwood (until 7/9/25)
St Anne’s Vicarage
389 Aigburth Road,
Liverpool L17 6BH| |Independent Examiner|Susan Buckley FCA BSc
SBA Accounting Limited
Gladstone House
2 Church Road
Liverpool, L15 9EG| |Architect|Dan Thorpe
Cassidy and Ashton
10 Hunters Walk
Canal Street
Chester
CH1 4EB| |Bankers|HSBC Bank plc
99-101 Lord Street
Liverpool L2 6PG| |Solicitors|Stephen Borton, Howard Dellar
St. James’s House
20 St. James’s Road
Liverpool L1 7BY| 3 St Anne’s Aigburth ## 2. Trustees’ Report for the year ended 31st December 2025 ## 2.1 Reference and administrative details The details are set out on page 3. ## 2.2 Trustees The trustees who served during the year are as stated below: |Incumbent|Revd. Ian Greenwood(Chair) (until 7/9/25)| |---|---| |Churchwardens|Mrs Janice Crane
Mrs Nikki Cunningham| |DeputyWarden on PCC|Mr Martin Lovgreen| |Reader (until 21/6/25)
Curate(from 22/6/25)|Rev Anne Campbell| |Deanery Synod
Representatives|Mr Ian Crowe (PCC Vice Chair)
Mrs Ann Gerrard
Mr Paul Roberts
Mr Rob Wallace (until 24/9/25)
Mr John Millington| |Co-opted Member|Mrs Caroline Blower(PCC Treasurer)| |Elected Members|Mrs Adrienne Fawcett to 2027
Mrs Pam Knowles to 2027
Miss Jane Parker (until 12/11/25)
Mr Clemens Wangerin to 2027
Mr Stewart Crowe to 2026
Mr Paul Freeman Powell to 2026
Mrs Val Rushton to 2026
Mr Mark Simon to 2026
Mr David Brufell to 2028
Mr. Pelumi Ojuri to 2028
Mrs. Linda Mitchell (until 11/5/25)
Mrs. Nicola Simon (until 11/5/25)
Mr Ian Reid from 11/5/25
Mr Ian Devine. from 11/5/25| ## 2.3 Structure, Governance and Management ## **Governing document** The Parochial Church Council (PCC) is established under the Parochial Church Councils (Powers) Measure 1956 (as amended) and is a body corporate with perpetual 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 Trustees** 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 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 4 St Anne’s Aigburth 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 and training** 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 and vulnerable adult protection procedures. ## **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, PCC vice chair, churchwardens, PCC Secretary and PCC Treasurer. During the period of interregnum, the building manager has been appointed to the Standing Committee. ## **Risk Management** ## The trustees have a risk management strategy which comprises: An annual risk assessment (listed in the PCC’s Risk Register to be developed in 2026) 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. 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 and vulnerable adult protection legislation. We are currently working through filling in DBS forms for all those requiring new/up to date DBS forms. ## 2.4 Objectives and activities The objects of the charity are: 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, 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 Statement** 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 concerned with the advancement of religion. 5 ## St Anne’s Aigburth ## **Achievements and performance during the year:** The Electoral Roll now numbers 107 people with 55 non-residents in the parish compared with 2024 figures of 222 people 98 of whom were non-residents. After a drop in figures during the Covid Pandemic our average attendance at our Sunday services has increased and we continue to see an upward trend in figures. Across both our morning services we average about 65 adults and 30 children. Our Christmas and Easter Services saw significant increase over previous years, Harvest and Remembrance Sunday figures were also up on previous years. As a church we are actively looking at our service provision and continually seek to ensure that what we offer is responding to our community and focussed on growth. Pastoral Care to our community is important to us, over the years we have conducted many pastoral visits to people’s homes, care homes and hospitals. Over the course of this year, we have held a training session for our pastoral team members and have reviewed our policy. We take safeguarding very seriously and ensure our pastoral visiting team members have all undertaken safeguarding training. Following a hiatus due to Covid and availability of pastoral team members, visits have resumed with more regularity, and we look forward to developing this ministry further. Under the umbrella of pastoral care, the Vicar leads an ecumenical service at Gorselands Court sheltered accommodation on a regular basis. 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, Water Aid, Christian Aid and the Children’s Society. We also support Operation Christmas Child’s Shoebox Appeal. This year we are delighted to be deepening our missional work through linking with the International Needs Charity. Throughout 2025, we have enjoyed a number of social events, including a large number of musical/organ recitals. These are primarily to raise funds for the Organ Restoration Project; the events have been hugely entertaining and very varied with some events attracting up to 200 people. We held an Easter ‘Eggstravaganza’ alongside a church fun day, this was very well attended. The Christmas Fair in Church was again a tremendous success raising just under £1,700. There were varied stalls and a special visit from Father Christmas. As in previous years, our men’s group held a number of social events, with an average of 15 men attending. These included games nights, walks, pub trips and breakfasts. The men’s group also took a group of men on a camping weekend to Rydall Hall in the Lake District, this was a fabulous weekend, and we were blessed with amazing weather. There were also a number of ladies events throughout the year which were well attended and included meals out and breakfasts in church. This was the seventh year that we held the Deanery wide International Women's Day celebrations in church, this grows every year and now brings about 100 ladies together for worship, food and fellowship. There is also a charitable collection each year. The Brownies continue to use the Church for their weekly meeting which is very encouraging as lots of new families are coming into the building on a regular basis. 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, the majority of users do not attend church on Sundays; this is a tremendous outreach opportunity for us and a number of families attended our special Christmas Services as a result. 6 ## St Anne’s Aigburth 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. We continue to build relationships with both our local schools. After the success of their 2024 Christmas Nativity performance, Sudley Primary School returned with over 300 people attending. On an ongoing basis throughout the year, the infant school continue to visit church as part of its RE curriculum. We have a very strong relationship with St. Margaret's Academy who use the church regularly for Collective Worship, start and end of term services and celebration events. The Vicar is a Governor at the Academy and holds Whole Staff Communion services at the beginning of each term. This year we were thrilled to hold a Special School and Remembrance Day Service. The school also use the Church for welcome events and Guest Speaker assemblies. We are very grateful to our cleaning team who are making a huge difference to the day-to-day maintenance and running of the church. As the church is now open much more regularly, when it is used by various different groups, it is imperative that it is cleaned regularly setting the high professional standards that our beautiful building deserves. Our lunch club, launched in February 2022, continues to run on the first Wednesday of the month. This is a wonderful ministry that provides an opportunity for people to come for Holy Communion (if they wish) and then enjoy friendship and fellowship over a hot lunch in a warm space. Attendance is fairly static and we are looking at ways in which we can grow this really important ministry. We are very grateful to our small team who have completed their food hygiene certificate and work hard to offer a varied menu. Our Wednesday Holy Communion service is continuing to offer a service for many people who cannot, for various reasons, attend church on a Sunday. We have been encouraged by the growth in numbers attending Wednesday Communion, which has seen the average attendance rise from 8 to 15+ in the past couple of years. Our small home-based Focus Groups meet each month with the intention of developing more deeply the teaching and scripture through shared thoughts and ideas with others. It's also an opportunity to deepen fellowship across the church family and at present we have two groups, totalling 10 people, who meet on a regular basis. Those attending do really value the ministry they offer and we are looking to increase the number of groups to reach more people. Our weekly prayer meetings take place every Tuesday and more recently at 10.45am on Sundays, though small in number we have a committed group who pray for the church and the world. We have seen some real answers to prayer and continue to seek God’s blessing on all that is taking place at St. Anne’s. As a whole church, we went through the 24-7 Prayer course to deepen and develop our personal and congregational prayer. We hope to launch a new Prayer meeting that will give scope for more people to engage with prayer. The Liverpool Diocese “Fit for Mission” initiative is a strategic initiative to widen and develop God’s mission throughout the Liverpool Diocese through the creation of Single Larger parishes created by combining a number of existing worship centres into one single more efficient whole. Following a year of discernment, in March 2025 the PCC voted not to continue on the Fit for Mission journey and withdrew from the initiative. In June, three of our congregation travelled to Uganda with International Needs as part of a missional visit supported by the PCC. They spent around a week getting to know people in a village, attending church services, running classes for children and learning about projects to improve the school in the village. Upon their return, a number of the congregation agreed to sponsor children in the village to ensure they are able to attend school, have access to regular meals and healthcare. 7 ## St Anne’s Aigburth During 2024, Rev. Anne Campbell joined us an Ordinand in Training. She was already licensed as a Lay Reader and throughout the past year has been actively involved in leading and preaching, Anne was Ordained on 21/06/25 and continues excellent work here at St. Anne’s whilst being supported during her training by the incumbent at All Saints, Childwall. Anne has been an important leader for the church in the year; the activities she has led on include: ## **Community Lunch** This is an open-door lunch welcome to all and has a "meeting place" for various people across the parish. There is no charge for the meals, but a donation is welcome if people have the means. Attendance numbers vary from between 40 - 50 with attendance peaking at Christmas. Since August, 2 people have joined the Sunday and Wednesday church services. ## **Christmas Community Event** This took place on a Friday evening with children as its focus. An outdoor Christmas Tree welcomed over 30 church and non-church children, ranging from tots to teens, and their families. We welcomed "walk ins" attracted by the lights and excitement. There were various crafts such as, decorating biscuits, making Christmas Tree decorations and creating an individual Nativity Set. Each child received a knitted model of baby Jesus and a lamb for their own Nativity. We had jacket potatoes for tea, (thank you Asda) and we then gathered outside the church for the story of the Nativity and the Crib to be lit up. We sang carols which concluded the evening. The Christmas tree, donated by the local council, and the Crib scene, remained lit up outside the church each evening, drawing people to come closer. At least 5 new families came to Christingle simply because they enjoyed the Christmas Event. Integral to and a follow on from this event, was the **Sheep Trail,** 10 local shops/businesses accepted a sheep to display in their window, and children were tasked with locating as many sheep as possible and to bring their completed forms to the Christingle event. Anne has helped to develop our link with ‘Everyone's Aigburth’, a community run project that seeks to help those in need with basics such as food, toiletries, sanitary wear and baby products. As a church, we are now actively receiving donations which we take to the hub on a weekly basis. As part of this, we also launched our ‘Pre- Loved Uniform’. This is a way of helping parents with the cost of buying new school uniform for their children. This was really well received and created good links with our toddler group parents and therefore the wider community. It involves a team of people receiving donated uniforms, laundering, displaying and labelling. We open the church for anyone to access the uniform which is free of charge. Following Rev. Ian Greenwood moving to Christ Church Aughton in September of 2025, the church entered a period of Interregnum. During this time our Churchwardens and the ministry team who have worked hard to ensure the smooth running of St. Anne’s. A huge debt of thanks goes to them for all their continued efforts on our behalf. By the time this report is published it is hoped that the appointment of our new vicar will have been announced and a start date agreed. ## **Financial Review** Unrestricted and designated income for the year was £102k compared to unrestricted expenditure of £91k, the overall surplus for the year is £11k. Whilst unrestricted income remained fairly static in the year overall, the underlying giving increased by £3k compared to the previous year in response to a Giving in Grace campaign early in the year. The vast majority of regular givers now give through the Parish Giving Scheme with many people choosing to increase in line with inflation every year. Unrestricted expenditure decreased by £28k in the year, due to a lower Parish Share (£8.5k), no parish weekend costs (£11k) and lower building maintenance costs (£7k). Restricted income in the year was £23k and included £13k for the organ restoration fund, £4k for Space2Grow and £4.6k from a legacy. Restricted expenditure was £27k and related primarily to organ restoration costs of £12k, the legacy income was spent on a new font and lectern in remembrance of Robina Crowe, Space2Grow costs of £3k and organ scholarship payments of £2k. 8 ## St Anne’s Aigburth ## **Investment Powers and Policy** Under the Trust Deed, the charity has the power to invest in any way the trustees wish. 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 a deposit account with the charity’s bankers. ## **Reserves Policy** 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’ 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 2025 would be £45k (2024: £59k); the actual free reserves at 31st December 2025 were £72k. ## **Plans for future periods** During 2025 the PCC held a morning of prayer and reflection to consider its strategy for the future. A mission statement was agreed: ‘ GROWING TOGETHER AS A COMMUNITY IN JESUS’ The PCC endorsed the following key Diocesan priorities: - Introducing people to Jesus - Deepening Discipleship - Developing Christian leaders - Working for Justice The PCC identified the following key areas that needed to be addressed to deliver its strategy and formed individual teams from the PCC membership to drive them forward: 1. Youth 2. Prayer 3. Community 4. Finance 5. Mission 6. Space 2 Grow 7. Marketing & Visibility In addition, we continue to pray and explore the solution to supporting our youth work at St Anne’s. Prayer groups continue to meet on a Tuesday and Sunday, with focus groups meeting on a fortnightly basis. Community engagement is growing in strength, and we continue to support this work, community lunches are planned throughout the year and special events are being developed at key times of the year. Finance for the mission and outreach is a priority for the church, with work to identify funds for a youth worker, funds for the restoration of the organ and the Space2Grow project, Following the visit of three members of our church to Uganda, we continue to support the work of International Needs and hope to build on our work in this area of wider ministry. Our hope is that as a church, Uganda will become a focus of our missional giving, building links and potentially sending more people on subsequent missional trips. Plans are in place for the PCC to hold further discussions during 2026. A review of Sunday services is underway and from January for three months, it has been agreed that the first Sunday of the month will have one joint communion service, allowing time after the service for refreshments and mission engagement. We have a packed Easter Programme and hope everyone will join us for our services and the Easter Egg hunt, walk and picnic. We have a series of men’s, women’s and family events lined up for the year and continue to use our flexible church space for more social events, the Christmas fair and a number of musical evenings. 9 ## St Anne’s Aigburth 2025 proved to be a frustrating year for our Space2Grow Re-Ordering Phase 2. Our architect is working closely with us on the Re-Ordering phase and in early 2026/7 will be furthering these plans through consultation with the DAC before applying for a faculty. The plans involve a complete redevelopment to the rear of the Nave, which incorporates: - Re-model the entrance to give a light open feel. - Re-model entrance porch to create a more modern, warm, bright and welcoming space with additional space for meeting/socialising. - Provide level access for wheelchairs to main entrance. - New lighting system to be installed across the whole church. - Re-decoration as appropriate. - Storage We are also focussing on marketing and visibility which includes continuing with the monthly newsletter, improvements to the website, updates to the outside notice board, increased use of Instagram, increasing the use of community notice boards, developing communication with Everyone’s Aigburth and across the Parish. ## **Trustees Responsibilities** ## **Trustees’ responsibilities in relation to the financial statements** 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 surplus or deficit for that year. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Make judgements and estimates that are reasonable and prudent; - 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 11th March 2026 and signed on its behalf by: Ian Crowe PCC Vice Chair 10 St Anne’s Aigburth ## 3. Independent Examiner’s Report ## **Respective responsibilities of Trustees and Examiner** Report to the Parochial Church Council (PCC) of St Anne, Aigburth on the accounts for the year ended 31[st] December 2025, as set out on pages 12 to 19 of your Annual Report. 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 Charities Act) and that an independent examination is needed. 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. ## **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 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 11 St Anne’s Aigburth ## 4. Financial Statements ## 4.1 Statement of Financial Activities ## **For the period from 01 January 2025 to 31 December 2025** ||**Current Year**|**Prior Year**| |---|---|---| ||**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**| |Income and endowments from:
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income|91,837
19,604
111,441
2,139
0
2,139
1,440
36
1,476
3
3,679
3,682
6,364
0
6,364|91,351
10,614
101,965
8,530
0
8,530
2,900
0
2,900
3
4,002
4,005
0
0
0| |Total income|101,783
23,320
125,103|102,784
14,616
117,400| |Expenditure on:
Raising funds
Expenditure on charitable activities
Other expenditure|42
0
42
90,831
27,327
118,158
90
0
90|0
0
0
118,749
8,828
127,577
0
0
0| |Total expenditure|90,964
27,327
118,291|118,749
8,828
127,577| |Net income / (expenditure) resources before transfer
Gross transfers between funds – in
Gross transfers between funds – out
Gains/losses on investment assets
Gains on revaluation, fixed assets, charity's own use
Net movement in funds
Reconciliation of funds|10,819
(4,007)
6,812
0
0
0
0
0
0
0
0
0
0
0
0
10,819
(4,007)
6,812|(15,965)
5,787
(10,177)
0
0
0
0
0
0
0
0
0
0
0
0
(15,965)
5,787
(10,178)| |Total funds brought forward|62,165
263,110
325,275|78,131
257,322
335,453| |Total funds carried forward|72,984
259,103
332,087|62,165
263,110
325,275| 12 St Anne’s Aigburth ## 4.2 Balance Sheet ## **Balance Sheet detailed** ||**As at**|**As at**| |---|---|---| ||**31/12/2025**|**31/12/2024**| |**Current assets**
6501: PCC St Anne Aigburth Bank
Account
6521x: Space2Grow Bank Account
652x: Space2Grow Savings Account
Z05: Accounts Receivable|144,289
87,768
96,351
5,037|141,122
87,708
92,672
4,978| |Total Current assets|333,445|326,480| |**Liabilities**
6601: Loans received
6699: Agency collections
Z04: Accounts Payable
Total Liabilities|0
2
1,356
1,358|0
2
1,203
1,205| |Net Asset surplus (deficit)|332,087|325,275| |**Reserves**
Excess/(deficit) to date
Z01: Starting balances|6,812
325,275|(10,178)
335,453| |Total Reserves|332,087|325,275| |**Represented by Funds**||| |General (Unrestricted funds)
Designated (Unrestricted funds)
Restricted|72,602
382
259,103|61,783
382
263,110| |Total|332,087|325,275| The notes on pages 14 -18 form part of these accounts. Approved by the Parochial Church Council on 11 March 2026 and signed on its behalf by: Ian Crowe. Martin Lovgreen 13 ## St Anne’s Aigburth ## 4.3 Notes to the Financial Statements for the year ended 31 December 2025 ## **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 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. ## **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. 14 St Anne’s Aigburth ## 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 fxtures, fttings and ofice 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) Long leasehold land and buildings: Amortised over a maximum of 50 years Short leasehold land and buildings: Amortised over the period of the lease Fixture, fittings and equipment: 33.33% on cost. ## **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. 15 St Anne’s Aigburth ## 4.4 Analysis of Receipts and Payments ## **01 January 2025 to 31 December 2025** ||**Current Year**|**Last Year**| |---|---|---| |**Receipts**|**General**
**Restricted**
**Total**|**General**
**Restricted**
**Total**| |0101 - Gift Aid - Parish Giving Scheme
0102 - Gift Aid - Bank (Standing Orders)
0110 - Gift Aid – Envelopes
0201 - Other planned giving - Parish Giving Scheme
0202 - Other planned giving - Bank (Standing Orders)
0210 - Other planned giving - Envelopes
0301 - Loose plate collections (GASDS eligible)
0305 - Loose plate collections (not GASDS eligible)
0310 - Retiring collections
0320 - One-off Gift Aid donations (declaration on
envelope)
0405 - Ad-hoc donations: non Gift Aid (GASDS eligible)
0415 - Ad-hoc donations: non Gift Aid (not GASDS
eligible)
0420 - One-off Gift Aid donations
0450 - Special or specific appeals etc.
0601 - Tax recoverable on Gift Aid
0610 - GASDS Tax relief
0701 – Legacies
0801 - Recurring grants
08A1 - Non-recurring one-off grants
0901 - Fundraising (general)|42,388
0
42,388
2,620
240
2,860
2,351
0
2,351
2,389
0
2,389
3,168
350
3,518
1,018
0
1,018
5,955
0
5,955
0
0
0
498
0
498
7,236
0
7,236
10
0
10
5,082
0
5,082
1,090
59
1,149
1,179
13,854
15,033
12,935
46
12,981
1,760
0
1,760
0
4,600
4,600
500
0
500
0
0
0
1,657
455
2,112|34,251
0
34,251
7,760
240
8,000
1,865
0
1,865
3,230
0
3,230
3,032
385
3,417
795
35
830
7,815
0
7,815
282
0
282
110
0
110
730
0
730
1,881
0
1,881
447
0
447
250
40
290
1,023
6,951
7,974
11,448
213
11,661
5,357
0
5,357
8,500
2,750
11,250
2,575
0
2,575| |Donations and legacies Totals|91,837
19,604
111,441|91,351
10,614
101,965| |1101 - Parish fee for wedding or funeral
1230 - Church or Hall lettings - objectives
1280 - Church event income|1,459
0
1,459
680
0
680
0
0
0|1,145
0
1,145
440
0
440
6,945
0
6,945| |Income from charitable activities Totals|2,139
0
2,139|8,530
0
8,530| |0910 - Fundraising (Attic, Car Boot, Table top, Jumble
sales)
1240 - Church or Hall lettings - fund raising|0
36
36
1,440
0
1,440|0
0
0
2,900
0
2,900| |Other trading activities Totals|1,440
36
1,476|2,900
0
2,900| |1020 - Bank and building society interest|3
3,679
3,682|3
4,002
4,005| |Investments Totals|3
3,679
3,682|3
4,002
4,005| |1310 - Insurance claims|6,364
0
6,364|0
0
0| |Other income Totals|6,364
0
6,364|0| |Receipts Grand Totals|101,783
23,320
125,103|102,784
14,616
117,400| 16 ## St Anne’s Aigburth ||**Current Year**|**Last Year**| |---|---|---| |**Payments**|**General**
**Restricted**
**Total**|**General**
**Restricted**
**Total**| |1720 - Costs of giving envelopes and
stewardship|42
0
42|0
0
0| |Raising funds Totals|42
0
42|0
0
0| |1830 - Giving to relief and development
agencies
1850 - Home mission
1870 - Secular charities
1910 - Deanery/Parish Share
2001 - Assistant staff costs (Lay/Youth
Workers)
2010 - Salary of organist/musicians
2101 - Clergy working expenses
2120 - Council tax (clergy housing)
2130 - Housing expenses (clergy)
2140 - Water rates (clergy housing)
2150 - Telephone and broadband (clergy
housing)
2160 - Sermon preparation materials and
resources
2180 - Reader expenses and subscriptions
2190 - Visiting speakers / locums
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)
2320 - Organ / piano tuning and maintenance
2330 - Church building maintenance (routine)
2331 - Cleaning materials & equipment (church
building)
2335 - Church equipment costs
2340 - Upkeep of services
2345 - Church consumable items
2350 - Upkeep of churchyard & grounds
2360 - Administration costs for parish
2361 - Governance costs & examination/audit
fee
2362 - Banking charges
2401 - Church building – electric
2410 - Church building – gas
2420 - Church building – water
2701 - Church building major repairs –
structure|57
0
57
394
0
394
160
0
160
51,035
0
51,035
0
0
0
1,175
2,040
3,215
378
0
378
3,795
0
3,795
0
0
0
422
0
422
616
0
616
13
0
13
50
0
50
64
0
64
65
0
65
0
0
0
0
43
43
694
4,500
5,194
6,079
0
6,079
561
12,280
12,841
10,032
150
10,182
57
0
57
1,793
0
1,793
1,832
5,314
7,145
13
0
13
250
0
250
1,124
0
1,124
678
0
678
165
0
165
3,425
0
3,425
5,324
0
5,324
582
0
582
0
3,000
3,000|0
0
0
520
0
520
40
0
40
59,588
0
59,588
50
0
50
1,225
1,800
3,025
642
0
642
4,016
0
4,016
50
0
50
643
0
643
968
0
968
15
0
15
0
0
0
0
0
0
11,687
0
11,687
60
0
60
99
238
337
634
0
634
5,889
0
5,889
880
6,140
7,020
17,065
0
17,065
0
0
0
924
0
924
1,406
0
1,406
125
0
125
450
0
450
777
0
777
678
0
678
183
0
183
3,380
0
3,380
6,267
0
6,267
488
0
488
0
650
650| |Expenditure on charitable activities Totals|90,831
27,327
118,158|118,749
8,829
127,578| |2185 - Assistant Staff costs (Ministry)|90
0
90|0
0
0| |Other expenditure Totals|90
0
90|0
0
0| |Payments Grand Totals|90,964
27,327
118,291|118,749
8,829
127,578| 17 St Anne’s Aigburth ## 4.5 Fund movement summary ## **01 January 2025 to 31 December 2025** |Fund|Fund balances|Incoming|Outgoing|Fund balances| |---|---|---|---|---| ||brought forward|Resources|
Resources|
Carried forward| |**Children**||||| |Restricted|406|0|43|363| |Sub-totals|406|0|43|363| |**Flag**||||| |Restricted|150|0|150|0| |Sub-totals|150|0|150|0| |**Flower**||||| |Designated|382|0|0|382| |Sub-totals|382|0|0|382| |**General**||||| |Unrestricted|61,783|101,783|90,964|72,602| |Sub-totals|61,783|101,783|90,964|72,602| |**Organ**||||| |Restricted|4,919|13,453|12,280|6,091| |Sub-totals|4,919|13,453|12,280|6,091| |**R Crowe**||||| |Restricted|0|4,600|5,314|(714)| |Sub-totals|0|4,600|5,314|(714)| |**S2G**||||| |Restricted|247,828|4,351|3,000|249,178| |Sub-totals|247,828|4,351|3,000|249,178| |**SAYU**||||| |Restricted|2,621|0|0|2,621| |Sub-totals|2,621|0|0|2,621| |**Scholarship**||||| |Restricted|2,626|0|2,040|586| |Sub-totals|2,626|0|2,040|586| |**Uganda**||||| |Restricted|4,560|916|4,500|976| |Sub-totals|4,560|916|4,500|976| |Totals|325,275|125,103|118,291|332,087| 18