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2023-12-31-accounts

St Luke, Great Crosby, Liverpool

Annual Report of the Parochial Church Council

For the year ended 31 December 2023

ADMINISTRATIVE INFORMATION

St Luke's Church, 71 Liverpool Road, Crosby, Liverpool L23 5SE

Telephone Number: 0151 931 3119

Office correspondence to Parish Administrator (Gaynor Robertson), Parish Centre, at the above address.

Bankers: The Co-operative Bank, PO Box 250, Skelmersdale, Lancashire WN8 6WT Independent Examiner: Tony Deegan, Community Accountant Sefton CVS, 3rd Floor, North Wing, Burlington House Crosby Road North, Waterloo, L22 0LG Legal Advisers: Black Norman, 67-71 Coronation Road, Crosby, Liverpool, L23 5RE Quinquennial Architect: Bill Schafer, 56 Belvidere Road, Ashton in Makerfield, WN14 8RU

PCC

For the period 1 January 2021 until the date of approval for this report, the following people served as PCC members:

Vicar: Rev Amanda Bruce (Chair) Assistant Minister: Rev Jackie Parry Church Wardens: John Turner (from APCM 2021) Debbie Burke (from APCM 2023) Vice Chair: Lesley Deninson (from APCM 2021) Treasurer: Caroline Ramsey (from Dec 2017) Secretary: Keith Cawdron (from APCM 2023) Deanery Synod Representatives: Zorina Jones (from APCM 2020) Caroline Ramsey (from APCM 2019) Keith Cawdron (from APCM 2020) Lucy Wilton (from APCM 2023) Colin Stephens (from APCM 2023)

Lay Reader rep: Keith Cawdron

Elected Members: Lesley Deninson (from APCM 2022)
Colin Gill (from APCM 2021)
Irene Curwen (from APCM 2021)
Agnes Law (from APCM 2021)
Vaughan Thompson (from APCM 2021)
Emma Turner-Bone (from APCM 2021)
Lyn Newsham (from APCM 2021)
Jessica Dent (from APCM 2022)
Stephanie Scaife (from APCM 2022)
Lucy Wilton (from APCM 2022)
Chris Parsons (from APCM 2022)
Michelle Heaps (from APCM 2023)
Steve Matthews (from APCM 2023)
Kirsten Sothmann (from APCM 2023)
Rosemary Turner (from APCM 2023)
Co-opted Member Barry Fell

Day to day management control of the Church is exercised by the Vicar and Church Wardens.

STRUCTURE, MANAGEMENT AND GOVERNANCE

St Luke's Church PCC is a body corporate and operates under the Parochial Church Council Powers Measure 1956 and the Church Representation Rules.

The PCC is a charity registered with the Charity Commission, number 1128698 the method of appointment of PCC members is set out in the Church Representation Rules.

All church members are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC operates three sub committees: The Standing Committee, World Mission Group and the eco-church Group.

The Standing Committee prepares the agenda for the Parochial Church Council meetings and transacts any business that it has been empowered to do so. It also acts as a finance committee. Membership comprises: Vicar, vice-chair, Churchwardens, PCC Secretary, PCC Treasurer and can include one person elected by the PCC.

The World Mission Group, on behalf of the PCC, encourages support for annually agreed people and projects.

The Eco Group continue to promote Eco church and sustainable activities within the community.

PCC members have all been made aware of their responsibilities as trustees and understand basic health and safety, risk assessment and management, safeguarding of vulnerable adults and child protection procedures.

RISK ASSESSMENTS:

The PCC are mindful of their responsibilities in making their decisions.

FINANCIAL RISK:

The treasurer reports to each PCC meeting on the income and expenditure. The standing committee acts as a finance committee to support and advise. Investments are only made in approved low risk funds for charity use or where funds might support the Archbishop of Canterbury’s initiative to create a fairer financial system for the whole community.

HEALTH AND SAFETY

The PCC have appointed Barry Fell a member of the church with specific experience in this field. to ensure that they are compliant with procedures and are made aware of changes. The Health and Safety policy is reviewed annually.

CHILD AND VULNERABLE ADULT PROTECTION

The PCC has complied with the duty to have due regard to House of Bishops Safeguarding Policy and Practise Guidance and the PCC has an appointed Parish Safeguarding Officer. The Archdeacon Safeguarding checklist completed in Sept 2022 demonstrated that the Parish is compliant with good Safeguarding practice and policy. Our policies are in line with those of the Diocese of Liverpool.

Over the year Rosemary has undergone Parish Safeguarding Officer (PSO) training. Long term records have been updated in line with guidance. New volunteers with the Warm Rooms project were recruited in line with the Safer Recruitment Policy.

GDPR

The PCC appointed Colin Gill as GDPR officer. The PCC offers thanks him for all he has done in ensuring our systems and practices are GDPR compliant.

OPERATIONAL RISK

If the church building could not be used for any reason, the church hall would be used.

FUNCTIONS AND ACTIVITIES

The PCC (Powers) Measure 1956 states the PCC functions are:

(a) co-operation with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical;

(b) the consideration and discussions of matters concerning the Church of England or any other matters of religious or public interest, but not the declaration of the doctrine of the Church on any question;

(c) making known and putting into effect any provision made by the diocesan synod or the deanery synod, but without prejudice to the powers of the council on any particular matter;

(d) giving advice to the diocesan synod and the deanery synod on any matter referred to the council;

(e) raising such matters as the council consider appropriate with the diocesan synod or deanery synod

(f) appointing sidesmen (who are also known as assistants to the churchwardens). When planning 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.

PCC ACTIVITIES

The PCC met 5 times in 2023. The PCC regularly discuss a number of issues, such as Finance, Buildings and Grounds, Health and Safety, World Mission, School, Eco activities, Safeguarding and Worship.

SUMMARY OF REVIEW OF OBJECTIVES…

Many church members were involved in both the online services and in church services, with rotas managed by the office and the IT team.

Our IT database system, ‘ChurchSuite’, has proved its value in resourcing online events and ensuring that church members received information as required. All information is treated as per GDPR requirements, and monitored by our GDPR officer.

In the grounds, work has continued through a mix of employee and volunteers.

The Pastoral Care team continued to provide care for those in our church and community via phone calls and doorstep visits.

Links with the Church school have been maintained through visits.

The membership of any Anglican church is often signified by the Electoral Roll.

In 2023 there were ??? members.

WORSHIP

As we recovered from Covid and the shutdown of all our services our worship pattern and attendance has changed:

message in it, and some interactive prayers which are often out in our big Prayer box for Jesus. This sees anything between 50-70 people attending, with 3/5ths being adults and 2/5ths children. Many of these are families with whom we had no engagement with prior to the pandemic and so this is a new worshipping community of families. We are exploring ways to disciple the parents of these families beyond the content of the service itself.

In terms of personnel we have also received a retired priest into the church, Rev. Mark Waters, as he moved into this area with his wife. This has eased some of the pressure of staffing Communion services in particular and has proved a blessing as new people bring new ways and experiences into our midst. Suffice it to say worship in St Luke’s is alive and well and serving the congregation and church members well. Our ministry team for preaching and taking services is Canon Amanda Bruce, Rev Jackie Parry, Rev Mark Waters, Keith Cawdron (Reader) Graham Wood (Reader) and Caroline Ramsey. We thank them for all they bring to our worship and thank them and a number of local clergy for all they did to sustain our services while Amanda was absent on long-term sick leave. We are delighted that she has recovered so well. The year has also seen the retirement of Rev Margaret Quayle from (almost all!) active ministry in preaching and leading services, after a tremendous period of distinguished service. We are looking forward to one of our members, Christina Parsons, being ordained in June and joining our team as a curate.

PASTORAL CARE AND SERVICE TO OUR COMMUNITY

A report from those organising our cell groups, pastoral visiting team, home communion visiting, Living with Loss, Keystone (for carers of people with dementia) and prayer ministry can be found in our organisations’ report.

YOUTH AND CHILDREN'S WORK

A report from those organising our work with those aged 0-18, uniformed organisations, toddler group (Stepping Stones/Pram Club), and The Way can be found in our organisations’ report.

CHURCH SCHOOL

We are proud and privileged to have St Lukes Halsall C of E primary school in our church family.

We enjoy ever strengthening links with our school. A number of dedicated church members serve on the Governing Body, supporting Richard and his staff in leading the school. Others volunteer in a wide variety of ways. This year the school welcomed our congregation and PCC members into school for cake, coffee and pupil led tours.

Supporting the spiritual growth of the school is at the heart of all the church members involved do. A team of clergy, led by Amanda, and lay people lead Collective Worship each week. School services are held in church to which all are welcome. The PCC has this year been part of the process of creating a new Vision statement for our school. In October, with the help of some generous members of our congregation we ran interactive prayer and reflection sessions for ‘Experience Harvest’. This was so successful that we are currently planning, ‘Experience Pentecost’ to take place in May.

We thank God for our school church family.

OTHER CHURCHES

We are full members of Churches Together in Great Crosby and play an active part in North Sefton Deanery (Church of England) of which we are a member.

CHURCH BUILDINGS

John Turner took over the role of overseeing the maintenance of church buildings in April 2022.

We were pleased to welcome Pam Cain as the church site cleaner, replacing Renee Orme. Agnes Law and Jan Wilson covered a short period between Renee Orme’s retirement and Pam Cain starting.

The Parish Centre is the office of the Church Administrator, Gaynor Robertson, and her team of volunteers.

CHURCH GROUNDS

John Turner worked in the graveyard as part of a dedicated team of volunteers to maintain it. As part of our mission in the local community, we continue to make our church grounds look very attractive and have developed many garden areas open to all. Volunteers have attended throughout the year to work in the grounds.

FACTORS RELEVANT TO THE ACHIEVEMENT OF OUR OBJECTIVES

We were very fortunate to have many members of the church who were able to volunteer their services where and when required during the year. We have recognised over 70 members of our church as having an active ministry role.

FINANCE, GIVING AND FUNDRAISING

This continues to be a witness as to how God is providing for his work in this place even with our forever increasing commitments. Our main source of income was again the direct giving by our members and reclaimed Gift Aid tax. The financial outlook for the future continues to pose questions for the PCC. . It is the PCC’s wish to maintain a balance on unrestricted funds that equates to three months expenditure, to cover emergency situations that may arise from time to time. The projected costs of the repairs will challenge this.

WORLD MISSION SUPPORT

We have a wide range of mission partners whom we support in a variety of different ways. Reports from them are included in our booklet of organisational reports which is presented to the APCM. Mention should be made of the annual quiz night run by the Fell family to raise money to support Alejandro Mesco, our long-standing mission partner in Peru

STRATEGIC OBJECTIVES:

As we transition out of the Covid lockdowns and into more face-to-face meetings and social activity again, with community work once again allowed, we are reviewing our objectives. For the present we are still working with the objectives we agreed last year and these are set out below:

2024 MISSION PLANS:

  1. To further the development of new ‘Fountains’ by:

  2. Praying & discerning God’s leading into his plans for our community through regular prayer meetings/workshops/exploratory action.

  3. Furthering new Stepping Stone ideas, including…

  4. Appointing a Volunteer Families Worker to further the gathering and discipling of the new young families.

  5. Continuing the start-up work on the new Fountains being discussed

  6. Embedding the new Fountains just started

  7. To review current Fountains and the sense of mission and purpose they hold following the return of meetings after Covid:

  8. Are any ‘Stop Now’ criteria flagged up in conversation?

  9. Are these still active and effective Fountains?

  10. As the development of Fountains and the supporting of Stepping Stones is dependent on church members, an essential part of the mission plan is to:

  11. Enable the spiritual and personal development of church members as disciples through teaching, pastoral care, coaching and mentoring, supporting the ministers/leaders, etc. as appropriate.

  12. Develop a culture of mission, service and generosity.

  13. New ideas/initiatives can draw on any of the operational support roles listed above. So an essential part of the mission plan is to:

  14. Review and develop, as appropriate, the support structures, roles and resources to enable the development of Fountains.

  15. Ensure our legal, financial and operational structures and buildings are up-todate, functionally safe and missionally fit.

INDEPENDENT EXAMINER’S REPORT

to the trustees of St. Luke’s PCC Great Crosby (PCC)

I report to the charity trustees on my examination of the accounts of PCC for the year ended 31[st] December 2023 which are set out on pages 2 to 12.

Responsibilities and basis of report

As the charity trustees of PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). You are satisfied that the accounts of the charity are not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the accounts. I have carried out my examination under section 145 of the 2011 Act. In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records, with respect to the Charity, were not kept as required by section 130 of the 2011 Act or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Ian Wright FCA Community Accountant Sefton Council for Voluntary Service 3[rd] Floor, Suite 3b, Burlington House, Crosby Road North, Waterloo, Liverpool. L22 0LG

1

St. Luke’s PCC, Great Crosby

STATEMENT OF FINANCIAL ACTIVITIES

For the Year Ended 31[st] December 2023

Unrestricted Restricted Totals Totals
Income and expenditure Notes Funds Funds 2023 2022
£ £ £
£
Income and endowments from:
Donations and legacies 2 151,083 8,253 159,336 153,462
Income from charitable activities 2 5,096 - 5,096 11,218
Other trading activities 2 2,638 5,878 8,516 5,361
Investments
2 47,800 - 47,800 34,421
Other income 2 3,762 6 3,768 4,667
------------- ------------- ------------ ------------
Total income £210,379 £14,137 £224,516 £209,129
------------- ------------- ------------ ------------
Expenditure on:
Costs of generating voluntary income 3 - 947 947 446
Church Activities 4 202,321 13,947 216,268 201,274
------------ ------------ ------------ ------------
Total expenditure £202,321 £14,894 £217,215 £201,720
------------ ------------ ------------ ------------
Net income/(expenditure) before transfers 8,058 (757) **7,301 ** 7,409
Transfer between funds 3,037 (3,037) - -
Net unrealised/realised gains/(losses) on 8 1,111
-		 1,111 (1,575)
investments
----------- ----------- ----------- -----------
Net movement in funds 12,206 (3,794) 8,412 5,834
Fund balances b/fwd 487,093 21,481 508,574 502,740
----------- ----------- ----------- -----------
Fund balances c/fwd 12, 13 & £499,299 £17,687 £516,986 £508,574
14
======= ======= ======= =======

The notes on pages 4 to 12 form part of these accounts.

2

St. Luke’s PCC, Great Crosby Balance Sheet For the Year Ended 31[st] December 2023

2023 2022
k
 £ £ £ £
Fixed assets
Tangible fixed assets 7 430,558 441,160
Investments 8 12,917 11,806
Current assets
Debtors 9 - -
Cash at bank and in hand 73,516 55,608
------------ ------------
73,516 55,608
Creditors: amounts falling due (5) -
within one year 10
------------ ------------
Net current assets / (liabilities) 73,511 55,608
Creditors:amounts falling due
after one year		 11 - -
-------------- -------------
Total assets less current
liabilities		 £516,986 £508,5
74
======== =======
Church Funds: £ £
Unrestricted funds 12 499,299 487,093
Restricted funds 13 17,687 21,481
-------------- -------------
-
TOTAL FUNDS £516,986 £508,574
======== =======

These financial statements were approved by the Parochial Church Council and signed on their behalf by:-

Rev Amanda Bruce Mr John Turner Chair of PCC Churchwarden

Mrs Debbie Burke

Churchwarden

3

St. Luke’s PCC, Great Crosby Notes to the Accounts

For the Year Ended 31[st] December 2023

1. Accounting Policies

1a. Basis of Accounting

The accounts have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value, and in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities Statement of Recommended Practice “Accounting and Reporting by Charities” (SORP 2005).

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal gatherings of church members.

1b. Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the charity for particular purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.

1c. Income

All incoming resources are included in the Statement of Financial Activities when the charity becomes legally entitles to the income and the amount can be quantified with reasonable accuracy.

Donated facilities are included at the value to the charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

Income from donations and grants, including capital grants are included in incoming resources when these are receivable, except as follows:

4

St. Luke’s PCC, Great Crosby Notes to the Accounts

For the Year Ended 31[st] December 2023

1. ACCOUNTING POLICIES (CONT..)

1c. Income (cont..)

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Rent receivable is taken to income when receivable.

Investment income and gains are allocated to the fund generating the income or gain.

1d. Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Costs of generating funds are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Governance costs are those costs incurred in connection with the compliance with constitutional and statutory requirements.

1e. Transfers between Funds

Transfers between funds are agreed transfers to cover restricted fund deficits, or where other transfers have been agreed by the trustees or with donors.

1f. Tangible Fixed Assets

Fixed assets are shown at historical cost less depreciation. Consecrated and beneficed property of any kind is excluded from the accounts by section 96(2)(a) of the Charities Act 1993. Moveable church furnishing held by the Rector and Churchwardens on special trust for the Parochial Church Council, 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 freehold property acquired there was insufficient cost information available and therefore such assets were valued at insurance valuation in the accounts. Items costing more than £150 are capitalized and depreciated in the accounts over their currently anticipated useful economic lives.

All expenditure incurred in the year in consecrated or beneficed buildings is written off in the year to which it relates.

Depreciation is provided at the following annual rates in order to write off each asset over its anticipated useful economic life. A full year’s depreciation charge is charged in the year of acquisition and no depreciation is charged in the year of disposal.

Freehold Property – 2% per annum on straight line basis Equipment – 20% per annum on reducing balance basis

5

St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2023

9. ACCOUNTING POLICIES (CONT..)

1g. Cash Flow Statements

The Charity has taken advantage of the available exemption in Financial Reporting Standard No.1 from producing a cash flow statement on the grounds that it is a small entity.

1h. Operating Leases

Rentals under operating leases are charged to the Statement of Financial Activities in the period to which they relate.

1i. Taxation

The Charity has charitable status and is thus exempt from taxation of its income and gains falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that they are applied to its charitable objectives.

1j. Investments

Investments are stated at market value.

2. Income and endowments

Donations and legacies

Unrestricted
Funds		 Restricted
Funds		 2023 2022
£ £ £ £
Planned Giving 84,402 - 84,402 80,819
Gift Aid Recovered 23,986 15 24,001 22,280
Other Planned Giving 7,087 - 7,087 7,297
Collection Plate 711 560 1,271 931
Donations 20,421 5,678 26,099 28,583
Legacies 10,618 - 10,618 10,650
Grants 3,858 2,000 5,858 2,902
----------- ----------- ----------- -----------
£151,083 £8,253 £159,336 £153,462
======= ======= ======= =======

6

St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2023

2. Income & endowments (Cont…) Income from Charitable Activities

Unrestricted Restricted
Funds Funds 2023 2022
£ £ £ £
Parochial Fees 4,536 - 4,536 11,168
Room Hire - - - -
Bookstall 560 - 560 50
----------- ----------- ----------- -----------
£5,096 £- £5,096 £11,218
======= ======= ======= =======
Other trading activities
Unrestricted Restricted
Funds Funds 2023 2022
£ £ £ £
Fundraising Sales 2,558 5,630 8,188 5,017
Membership Subscriptions - 248 248 224
Photocopying & Printing 80 - 80 120
----------- ----------- ----------- -----------
£2,638 £5,878 £8,516 £5,361
======= ======= ======= =======
Investments:-
Unrestricted Restricted
Funds Funds 2023 2022
£ £ £ £
Rent Receivable 47,390 - 47,390 33,975
Dividends 4 - 4 138
Interest Receivable 406 - 406 308
----------- ----------- ----------- -----------
£47,800 £- £47,800 £34,421
======= ======= ======= =======

7

St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2023

2. Income & endowments (Cont…)

Other income

Other income
Unrestricted
Funds
£		 Restricted
Funds
£		 2023
£		 2022
£
Sundry Receipt 2 - 2 667
Diocesan grant 3.760 6 3,766 4,000
----------- ----------- ----------- -----------
£3,762 £6 £3,768 £4,667
======= ======= ======= =======
3. Costs of generating voluntary income
Unrestricted Restricted
Funds Funds 2023 2022
£ £ £ £
Other Fundraising Events - 947 947 446
----------- ----------- ----------- -----------
£- £947 £947 £446
======= ======= ======= =======
4. Church Activities
Unrestricted Restricted
Funds Funds 2023 2022
£ £ £ £
Grants Payable 1,304 8,384 9,688 7,638
Ministry : diocesan parish share 81,079 - 81,079 90,639
other ministry costs 4,183 - 4,183 4,630
Church running expenses 20,853 468 21,321 20,679
Church maintenance 8,906 - 8.906 12,896
Upkeep of Churchyard 3,519 2,305 5,824 2,545
Hall Expenses 18,149 100 18,249 17,246
Parish Centre Expenses - - - 204
Major repairs 17,440 - 17,440 -
Mission & Outreach 2,569 1,483 4,052 2,368
Social & Fellowship 1,939 1,207 3,146 1,526
Parish Administration 30,226 - 30,226 26,092
Youth & Children’s Work 1,298 - 1,298 751
Bookstall 108 - 108 -
Sundries 146 - 146 3,345
Depreciation 10,602 - 10,602 10,715
-------------- -------------- -------------- --------------
£202,321 £13,947 £216,268 £201,274

======== ======== ======== ========

8

St. Luke’s PCC, Great Crosby Notes to the Accounts

For the Year Ended 31[st] December 2023

5. Employees and Staff Costs

2023 2022
£ £
Staff Costs
Wages and Salaries 47,050 45,028
Social Security Costs - -
Pension Costs - -
------------ ------------
£47,050 £45,028
======= =======
The average number of employees during the year was:- 4 4
There were no employees with emoluments above the rate of £60,000 per annum.

6. Taxation

There is no Corporation Tax payable in respect of the result for the Year.

9

St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2023

7. Tangible Fixed Assets

Freehold
Property
Equipment
Cost
£
£
As at 1stJanuary 2023
507,588
8,204
--------------
----------
As at 31stDecember 2023
£507,588
£8,204
-------------
----------
Depreciation
As at 1stJanuary 2023
68,681
5,951
Charge for the year
10,151
451
-------------
----------
As at 31stDecember 2023
£78,832
£6,402
------------
----------
Net Book Value at 31stDecember 2022
£438,907
£2,253
========
======
Net Book Value at 31st December 2023
£428,756
£1,802
========
======
8. Investments
Quoted Investments:
Market value at 31stDecember 2022
Net unrealised/realised gains on investment assets
Market value at 31st December 2023
No. of
shares
2023
Market
Value
No. of
shares
CBF Investment Fund
571.41
12,917
571.41
----------
£12,917
======		 Total
£
515,792
--------------
£515,792
-------------
74,632
10,602
------------
£74,632
£441,160
£430,558
========
£
11,806
1,111
-------------
£12,917
========
2022
Market
Value
11,806
----------
£11,806
======

The historical cost of the above investments at 31[st] December 2023 was £913 (2022: £913)

10

St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2023

9. Debtors

9. Debtors
2023 2022
£ £
Income Tax Recoverable - -
Other Debtors - -
----------- -----------
£- £-
======= =======
10. Creditors:amounts due within 1 year
2022 2022
£ £
Loans - -
Other Creditors 5 -
------------- -------------
£5 £-
======== ========
11. Creditors:amounts due in more than 1 year
2022 2022
£ £
Loan Due in Year 2 - -
------------- -------------
- -
======== ========
12. Unrestricted Funds
Balance Balance
as at 31st Transfers as at 31st
December between Gains & December
2022 Income
 Expenditure Funds Losses 2023
£ £ £ £ £ £
General Fund 26,169 191,541 (180,648) (17,548) 1,111 20,625
Designated
Funds
Fixed Assets 441,160 - - (10,602) - 430,558
Other funds 19,764 18,837 (21,672) 31,187 - 48,116
------------- ------------- ------------- ------------- ------------- -------------
Total Funds £487,093 £210,378 £(202,320) £3,037 £1,111 £499,299
======== ======== ======== ======== ======== ========

11

St. Luke’s PCC, Great Crosby Notes to the Accounts For the Year Ended 31[st] December 2023

13. Restricted Funds

Balance Balance Balance Balance
as at 31st Transfers as at 31st
December between Gains & December
2022 Income Expenditure Funds Losses 2023
£ £ £ £ £ £
Christian Aid 166 80 (246) - - -
MANSHED 74 - - - - 74
Toybox - 194 (194) - - -
Malawi 50 4,410 (4,150) 50 - 360
Sam PRS - 800 (800) - - -
Ukraine 8 - - 8
Childsoc 351 949 (1,191) - - 109
CMSLA 1,253 1,015 (1,253) - - 1,015
Bell-Ringers 2,473 - - - - 2,473
Breathing Places 3,865 2,000 (2,305) - - 3,560
Golf Society 350 - - - - 350
St. Luke’s
Players		 750 - - - - 750
Pram Club 544 - - - - 544
The Way Youth
Club		 936 1,026 (1,046) (114) - 802
Women’s
Fellowship 720 - (160) (560) - 0
Mission & Giving 1,322 529 (250) (866) - 735
Café Church - 315 (300) - - 15
(StoryHouse)
Tearfund 10 - - - - 10
Keystone 8,356 2,627 (2,999) (1,547) - 6,437
Sierra Leone 50 167 - - 217
Arocha 133 25 - - - 158
Agency 70 - - - - 70
collections
------------- ------------- ------------- ------------- ------------- -------------
Total Funds £21,481 £14,137 £(14,894) £(3,037) £-
£17,687
======== ======== ======== ======== ======= ========

12

14. Analysis of Net Assets between funds

Tangible Net Current Net Assets
Fixed Assets / Long Term £
Assets Investments (Liabilities) Liabilities
£ £ £ £
Unrestricted 430,558 12,917 55,824 - 499,299
Restricted - - 17,687 - 17,687
---------- -------------- ----------- --------------- --------------
£430,558 £12,917 £73,511 - £516,986
====== ======== ====== ======== ========

13

INDEPENDENT EXAMINER’S REPORT

to the trustees of St. Luke’s PCC Great Crosby (PCC)

I report to the charity trustees on my examination of the accounts of PCC for the year ended 31[st] December 2023 which are set out on pages 2 to 12.

Responsibilities and basis of report

As the charity trustees of PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). You are satisfied that the accounts of the charity are not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the accounts. I have carried out my examination under section 145 of the 2011 Act. In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the consolidated accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records, with respect to the Charity, were not kept as required by section 130 of the 2011 Act or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Ian Wright FCA Community Accountant

Sefton Council for Voluntary Service 3[rd] Floor, Suite 3b, Burlington House, Crosby Road North, Waterloo, Liverpool. L22 0LG