## **Toxteth Park St Michael in the Hamlet**
**with**
**St Andrew**
**Trustees’ Annual Report for the year ended 31[st] December 2022**
**Aims and Purpose & Objectives and Activities**
**The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956.**
**Toxteth Park St Michael in the Hamlet with St Andrew Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the maintenance of its Church Hall building.**
**When planning our objectives 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, working in partnership as a united benefice, with the Parochial Church Council of Toxteth Park, Christ Church.**
**Trustees have had regard to the guidance issued by the Charity Commission on public benefit.**
**The Trustees maintain a Grade 1 listed Georgian cast iron church building for public access and divine worship.**
**From this base, and a Victorian church hall, a wide range of activities and groups are provided for children and adults – including uniformed organisations, a Children’s Church, and up until September of 2019, a community communion and lunch club, together with various social groups. There is also work in local schools and Nursing Homes.**
**With regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults (section 5 of the Safeguarding and Clergy Discipline Measure), the Trustees strive to comply with their duty to protect all those who fall under their care.**
**The Trustees have a particular concern for the poorest and most vulnerable members of the community which they serve, providing chaplaincy to homeless persons and Probation Service institutions and various hostels locally.**
**The ministry provided to people in bereavement or ill health, which includes home visits, also makes a valuable contribution to those in need.**
**The Trustees are keen to work in partnership with the whole community and other charitable bodies. They co-operate with local residents’ associations to stage public events and celebrations. Practical and financial assistance is given to world mission charities.**
**Structure, Governance and Management**
**Description of the charity’s trusts**
> **[The Parochial Church Council (PCC) operates under the Parochial Church Councils (Powers) ] Measure 1956 and the Church Representation Rules.**
**The PCC is a corporate body established by the Church of England.**
**The PCC operates under the Parochial Church Council Powers Measure and is a charity registered with the Charity Commission.**
**PCC members are appointed in accordance with the Church of England Representation Rules 2006 and are elected at the Annual Parochial Church Meeting. All those who attend are encouraged to register on the Electoral Roll and stand for election to the PCC. Individual members of the PCC receive external training as and when deemed appropriate by the PCC.**
**Day to Day management of the church was exercised by the standing committee, the only committee required by law. It has the power to transact PCC Business between PCC meetings and considers strategic issues which may affect the church.**
**Members of the Standing Committee are:-**
Rev Keith Hitchman – Vicar
Mrs Karen White – Church Warden
Mr Robert Johnson – Church Warden Mr David Patmore – Assistant Warden Mrs Carol Cragg – Treasurer
Mr Robert Smith – Health & Safety Representative Miss Emma Pulford – Children’s Church Representative
## **Reference and Administration Information**
Toxteth Park, St Michael in the Hamlet with St Andrew
**Church name and location**
> **[The church is part of the Diocese of Liverpool within the ] Church of England**
**Registered charity number (required if gross income is £100,000 and above)**[1129099 ]
**Church correspondence address**
Vicarage, 1b St Michael’s Church Road, Aigburth Liverpool **Postcode** L17 7BD **Telephone**
**Charity trustees on the PCC from start of financial year until approval of financial statements.**
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|**Name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Ex Officio members**|
|---|---|---|---|---|
||Rev Keith
Hitchman|**Incumbent**|||
||Mrs Karen White|**Warden**|||
||Mr Robert Johnson|**Warden & Deanery Synod**
**Rep**|Elected to Deanery Synod
17thMay 2022||
||Mr David Patmore|**Assistant Warden &**
**Deanery Synod Rep**|||
||Miss Cath Park|**Deanery Synod Rep**|||
||Miss Carla
Langhorn|**Deanery Synod Rep**|Up to 3rdAugust 2022||
||Mrs Carol Cragg|**Treasurer**|||
||Mrs Anne Bush|**PCC Secretary & Electoral**
**Roll Officer**|||
||Mr Edward
Giddings||||
||Mr Robert Smith|**Health & Safety Officer**|||
||Mrs Valerie
Jackson|||Cathedral Rep & Safeguarding link from
PCC to Safeguarding Officer|
||Miss Pam
Fitzsimon||Up to 15thNovember 2022||
||Mrs Karen Grace||||
||Mr David McCall|**Stewardship Secretary**|||
||Mrs Christina
Barrett-Yuen||||
||Mrs Emma Baines||||
||Ms Emma Pulford||From 17thMay 2022||
||Mr Will Blanksby||Up to 19thJuly 2022||
||||||
||**In addition:**||||
||Mr David Yau|||Safeguarding Officer|
## **Type of Advisor Name Address**
|**_Architect_**|Mr Alex Finlason|Finlason Partnership Ltd,
Beech House,
1 Cambridge Road, Hale, Cheshire WA15 9SY|
|---|---|---|
|**_Independent Examiner_**|Ms Denise Roberts|21 King’s Close, Aigburth, Liverpool L17 9QS|
## **Achievements and Performance**
**Vicar’s Report 2022-23 – St Michael-in-the-Hamlet Church**
**Kairos Time**
If lockdown has taught us anything, it is the value of relationship and human contact. As we look back on the church year 2022-23, we are thankful for the ‘new normal’, in which we are able once again to share fully in the shalom of one another’s company, not simply as part of our liturgy, but as a way of everyday life.
As a church, there is so much for us to give thanks for. Not least the sustained and growing life of our fellowship. We are delighted to have been able to welcome new friends, families and fellow travellers.
This year we have seen record attendances at our Christmas services. Our Sunday and midweek services are well attended, and we have launched a new monthly evening worship celebration service, with support from our friends at St James-in-the-City Church. With £5k funding granted by the Deanery Mission & Pastoral Fund, we are working together with St James’s to look at the possibility of transitioning the evening congregation into a congregational plant.
Our Sunday Children’s Church and uniformed organisations continue to flourish.
Earlier this year we received a Bronze Eco-church award. Led by Children’s Church, we are working towards a Silver award. Occasional Offices (baptisms, weddings and funerals) have all risen in number this year.
The ‘St Michael’s Live’ concerts, “Friends” and film screening events have been a phenomenal success, with literally thousands of additional people coming through our doors.
However, we are part of a national church and a Diocese that has been hard hit by the covid crisis and its consequences. In March 2023 Diocesan Synod reported an ongoing £1m structural deficit in Diocesan finances. Church attendance across the Diocese has fallen significantly, due mainly to people not returning to Sunday worship in the numbers expected before the pandemic.
Yet, for the Jesus-follower, each and every crisis is a missional opportunity.
Jesus launches his earthly ministry with the words, “The time is fulfilled, and the kingdom of God is at hand. Repent, and believe in the gospel.” (Mark 1:15 NKJV). The Greek word for time used here is ‘Kairos’, meaning in this context, ‘God’s opportune moment for action’. We live in such a time as this. Kairos time.
To this end the Diocese of Liverpool has come up with a plan for action, Fit for Mission, through which our parish churches, leaders and people will be ‘released to fulfil God’s mission and to make new disciples where they are’ (Bishop Beverley).
Fit for Mission involves a phased process, and Toxteth & Wavertree clergy have voted to enter the ‘Engage’ phase, in which we, as a church, will begin to ‘explore the new Fit for Mission team culture, wrestle with the enormous challenges and opportunities of the journey ahead and form a
renewed sense of faith, hope and expectation’, before taking a vote to continue with the process (or not) later in the Autumn of this year.
So, in light of this, as your Vicar I invite you to join me on this exciting journey into a new and bright future. Available with our Annual Report this year is the Fit for Mission at a Glance introductory document. This has now been made widely available to those attending the APCM and the wider church membership. Please take a look at this as well as the Fit for Mission pages on the Diocese of Liverpool website. If you have any questions, please do not hesitate to ask me.
With every blessing and thank you all for your contribution to the life and ministry of St Michaelin-the-Hamlet Church.
Revd. Keith Hitchman, Vicar
## **St Michael in the Hamlet PCC Report:**
From April 2022 we were once again able to commence our bi-weekly services, putting in place effective social distancing and infection control measures allowing us to open safely for our services.
Our “Open Saturdays”, normally held weekly between March and October, where we welcome visitors to our beautiful 200 year old building from within and out of the area, tentatively restarted in March and during the summer months ran in conjunction with our gardening Saturdays where young, old, families and friends helped keep our garden and churchyard in order, sharing fellowship and laughter at the same time.
Our Summer Fayre welcomed members of the community into Church building and grounds, and our annual Christmas “Big Sing” attracted 266 attendees.
We are very grateful to Geoff Bush and Steph Pritchard for their continued roles of Chair and Secretary of the Friends of St Michael’s, together with Cath Park (Membership Secretary) and Margaret Daley (Treasurer) and for leading the drive towards widening the reach and impact of this worthy organisation, financially and otherwise.
One of the exciting things about 2021-22 was the launch of ‘St Michael’s Live’. Since that time, hundreds of new people have been welcomed into the church through the various musical performances that have taken place as part of this initiative.
As a Church we are committed to supporting families through a number of means, including our young people’s activities – Children’s Church and uniformed organisations.
Our goal in 2022 and beyond was to continue to enhance our long-established ministry among local families and young people, working closely with local schools and community groups to outreach to our local community and to grow as a Church family in knowing God personally and more deeply (discipleship).
In this way we continued to reach our Church members and the wider community, particularly those most vulnerable members who may have been affected by the pandemic.
Going forward we will continue to work with the Diocese to continue our ongoing restoration plans to improve the church building both as a worshipping space and heritage centre.
During 2022 the PCC met six times throughout the year to discuss the day to day running of the church, our building projects and our future plans for Mission in the parish. Two members of PCC resigned this year – one due to work commitments and the other due to advancing age, after serving faithfully on PCC for many years. The Standing Committee (core management group) met as and when necessary and their deliberations were received by the full PCC and fully discussed when appropriate.
Despite a tough financial climate, post-pandemic we saw an increase in the external hiring of our Church Hall to local groups and members of the community, under the expert guidance of Christina Barrett-Yuen. The hall is now booked out most weekends and during the week, hosting a variety community activities and events and it is our aim to continue to increase the hire value of the Church Hall.
Despite the cost of living crisis our finances remain stable. Our Parish Share commitment which contributes towards the cost of ministry both in our own parish and other churches less fortunate than ourselves, continues to be our main expenditure. However the introduction of the Parish Giving Scheme in 2016 continues to gain participation and has aided our financial planning, particularly during the pandemic.
Post pandemic we resumed all face to face services and have seen our average weekly attendance increase at Sunday morning services to 66 adults and 38 children, with 25 regular Worshippers at our mid-week service. Our worshipping community numbers 150 with 89 on the Electoral Roll. We have continued to see an increase in the number of families attending our Sunday services and at Christmas time once again saw over 670 people attending services during the month of December.
We continue to work regularly with 150 children, chiefly through our uniformed organisations and Children’s Church and give thanks for the faithful support of over 30 volunteers who give their time and energy to these groups.
During the pandemic our face to face work and usual activities with our children’s’ groups was much reduced. However with “normal service” resumed, our Sunday Children’s Church is blossoming with increased numbers of attendance and is attracting families. Our intention is to resource Children’s Church and its leadership accordingly.
Our uniformed organisation (Boys Brigade) meets weekly on the Hall. GFS is no longer a churchbased organisation but continues to meet in our Church Hall.
Further afield, the Church continues to regularly support the mission work of Father Moses Banungwiiri in Ghana together with support for Christian Aid, the Children’s Society, the Micah Food Bank and our local men’s’ and women’s’ hostels.
Anne Bush PCC Secretary
## **2022 Fabric Report:**
## **St Michael-in-the-Hamlet Church**
Our Grade One Listed Building is a beautiful heritage asset, much loved by the Congregation and local people alike. On the many occasions we have had planned or spontaneous visits from passersby or people with fond memories of past times in the church and their comments have all been positive, both about the building and the welcome.
Our nearly 208-year-old building does, however, present its challenges. Of the overwhelmingly positive words used about our survey of local people, the one that stood out to me was ‘tired’. This was no doubt due to the state of the décor inside and out, but, of course, structural things like the rooves and walls have to be attended to first.
The main (three) rooves have not presented a problem since repair and renovation. The north side roof has also been good since renovation but some of the new paint on the outside wall and on one skylight is peeling. At the very back of the church on the north side of the render has come off and the brickwork has been exposed and is need of pointing.
The south side of the church is in need of major restoration. Unlike the north side, the windows have the original cast iron frames, some of which are splitting or coming adrift. These present a health and safety hazard. Rob Smith has constructed temporary tie-ins, which should hold but it is inadvisable to venture near them unless essential.
The walls are damp and in need of drying and pointing. The ceiling and roof on the south side are the original work of the builder Cragg. The exception being the stainless-steel roof, which the architect suggests we retain. Because it is desirable to retain the original structure, the Architect’s estimate of the cost of restoration to be in the region of £400,000.
The Conservation Architect’s feasibility study was in the main funded by the ‘Friends of St Michael’s, the Cast Iron Church. Our thanks go to them. We will be seeking the main bulk of the funding from Historic England, who have been generous supporters of our building.
The process, led by Ian Simpson, involves an expression of interest which includes a survey of visitors, local people, and members of the congregation regarding their views on the building. This has been completed and circulated and Ian is now in the process of submitting the expression of interest. Once submitted to historic England, they will decide whether to invite us to make an application for funding. If they do invite us to apply, Ian, will lead the application.
It must be stressed that Historic England do not support religious buildings but heritage buildings; the main criterion being increasing public interest in heritage. This will involve a serious look at the ‘Visitor Experience”. Nothing less than a professional presentation will do.
This will include video and interactive experiences and perhaps audio/video guides. Those who greet visitors will need to have a reasonable and common understanding of the church and training in how to properly greet visitors.
The church clock has been serviced and regulated. It can go fast or slow but it must be remembered that it is mechanical and over 100 years old. Rob Smith kindly regulates it on a regular basis but we must keep it reasonably within time as it is a public facility.
The church boiler gas been serviced and is in good condition. The church heating has been functioning well. It must be borne in mind that the boiler water pressure will need to be checked regularly otherwise the heating will not come on properly.
The Makin church organ has been serviced and is in working order.
Fire extinguishers in the church have been serviced. The extinguisher by the organ has been replaced. All the powder extinguishers will need to be replaced next year.
We have had a visit from Ecclesiastical Insurance who were generally satisfied with the building but did enquire whether the lightening conductor on the tower had been serviced. Rob Smith arranged a visit from a contractor to check it and it is now up to current standards.
There are obvious defects in the stained and painted glass windows but restoration of these will be very costly and we will need to apply for funding. Sadly, however, structural defects need attention first.
The Chancel is a sacred space and Rob Smith has spent some time getting it tidy and in good order. I would encourage everyone to keep it tidy as baptism and funeral families are invited up into the chancel for the christening or commendation. The Chapel is also a consecrated space and should be ordered appropriately. However, there is not much point in restoring it properly until the north side has been restored. Perhaps, following restoration, we should consider a re-consecration service at the appropriate time.
On the outside, the north side path continues to flood and sometimes water backs into the toilet at the back of church. Rob Smith has installed a pump to deal with any back fill of drain water and is looking into finding suitable contractors to deal with the drainage issue.
Our Grade 2 listed railings are in need of repair and painting. The ‘Friends’ are looking at this.
We must give special thanks to Rob Smith, who acts as our Health and Safety Officer, Site Manager and Technical Expert. He also spends much time re-ordering the building before and after St Michael’s Live performances. We owe him a deep debt of gratitude.
Despite all these issues the church remains a serviceable and beautiful place of worship, which is our duty to preserve and restore for future generations.
## **The Church Hall Belgrave Road**
Once again, we are very grateful to Rob Smith who is de facto the site manager and Health and Safety Officer for the church hall. He is involved in much unseen work keeping things safe and in order. We are also grateful to Christina for managing the booking system for the hall and the volunteers who open up and close up for and after usage.
A fire alarm and emergency lighting systems have been installed in the hall since covid to get the hall up to current safety standards. The fire extinguishers have been serviced.
We are in the process of looking into getting the hall 100% water tight as some patches of damp have started to appear. Once this work has been completed it is intended to re-paint and freshen up the hall.
We are taking a look at the heating system in the hall. The current fan system is very effective but
very noisy. The current boiler is nearing the end of its working life. Ni-Pi, the suppliers of the church boiler, have attended and will provide a quote for a replacement boiler and re-instatement of two radiators on the Belgrave Road side. Rob Smith has alternative proposals more cost-effective and eco-friendly solutions which will be for the PCC to discuss.
A very sincere thank you to all who contribute to the running and maintenance of the church and hall.
Rob Johnson Churchwarden
## **2022 Deanery Synod Report:**
_A synod is simply an assembly of clergy and laity._
The Church of England has synodical governance – this means that elected members of the church and clergy represent the wider church and meet to agree policy and strategy.
There is a General Synod (for England) a diocesan synod (for a region) and locally several smaller deanery synods. St Michaels is part of Toxteth and Wavertree deanery. Currently have three representatives from St Michaels, Cath Park, Dave Patmore and Rob Johnson. Members do not have to be a member of PCC but must be on the Church electoral roll.
During 2022 our local synod has met on four occasions, where we received updates from General and Diocesan synod. The majority of meetings were spent in discussion around “Fit For Mission” and the Parish Share scheme.
A presentation was given regarding proposed changes to the parish giving scheme as clearly it is not a fair system, with many churches struggling with payments. There is still much work to be done regarding Christian Giving and to this aim Sir Mark Hedley spoke to Deanery Synod about a new model of payment from another Deanery on how they pay their parish share.
Fit for Mission was a major point of discussion at Deanery Synod with contributions from both sides regarding the positives and negatives of the proposed organisational changes in the Diocese, the aims being to:
- Introduce more people to Jesus
- Deepen Discipleship
- Develop Christian Leaders
- Work for Justice
As a Synod, we agreed to maintain nine clergy posts within the Toxteth and Wavertree Deanery.
Dave Patmore Deanery Synod Rep
## **Safeguarding Report:**
As Safeguarding Lead for St Michael in the Hamlet Church, my update since I started the role 18 months ago follows:
- Set up a dedicated email address sg.smithchurch17@gmail.com
- Registered successfully with ThirtyOneEight (the church's Disclosure Service)
Being a complete novice in Safeguarding, I've completed 2 online courses:
1. Safeguarding Basic Awareness
2. Safeguarding Foundations
Over the next 12 months, my goals are to:
- Continue to fulfil the criteria set out by the diocese to be compliant with safeguarding regulations
- Ensure the right people have been background checked, including all PCC members and Children's Church volunteers
- Maintain contact details in the church are up to date for any safeguarding concerns arising
- Provide a safeguarding update at every PCC meeting
- Organise online and face to face (if possible) Safeguarding courses
- Work closely with Children's Church to ensure that all new volunteers have the relevant checks in place
At St Michael in the Hamlet, our main Safeguarding objectives are to:
- Embed Safeguarding seamlessly into our culture of openness, trust, honesty and transparency
- Take all concerns seriously and act on them promptly and appropriately.
David Yau, Safeguarding Officer
## **Electoral Roll Report:**
There are currently 89 on the Roll with the welcome addition of one new member since last year.
Of the 89 enrolled, 70 live in the parish and 19 live outside the parish.
Anyone wishing to join the church electoral roll needs to show commitment to their regular church attendance.
The next full review of the Roll is due in March/April 2025.
Anne Bush Electoral Roll Officer
**Financial review**
## **See 2022 Financial Statement of Accounts**
## **Investment Policy**
The Church’s funds were held as cash and deposits at Barclays Bank plc. The Church does not invest in equity funds.
## **Reserves**
The PCC aims to hold unrestricted cash of no less than £50,000, which equates to approximately three month’s expenditure, so that it could continue to operate should income and/or expenditure vary adversely.
Carol Cragg Treasurer
## **Plans for the future (optional information)**
## **St Michael-in-the-Hamlet with St Andrew – Vision & Plans 2022/23**
## **Building Back:**
We continue to ‘build back’ after the worst of the pandemic has passed.
## **Worship:**
Over the last year we have been blessed to have had Ben Prichard join us in leading sung worship, and we are thankful to Val Jackson for helping to organise our Sunday worship and for playing.
We have made great strides forward over recent years as to our Sunday worship offer. Screens, projectors, and audio equipment have been installed. We use a range of media, including video. We are now at the stage where we might enter a new phase in our church worshipping life.
It is important that whilst retaining the benefits of our church tradition and history, we also embrace contemporary worship styles and hymnody, so that we can better provide for our newer membership and reach out to our local community.
## **Discipleship:**
Some consideration has been given to starting Discipleship Groups. Currently we do not have the leaders for these. We shall continue to pray for new leaders to join us.
## **Children & Young People:**
Our Sunday Children’s Church is blossoming and is attracting families. Our intention is to resource Children’s Church and its leadership accordingly. Our uniformed organisations have also begun meeting again. GFS is no longer a church-based organisation but continues to meet in our Church Hall.
We are looking at ways in which we might provide for our older children and young people. One possibility would be to run a group alongside our Sunday morning service. St James also run a midweek group for Year 6+, which our young people have been invited to join.
Again, we are praying for potential youth leaders to join us.
## **Ecumenism & Partnership:**
One of the things we are exploring is a closer partnership between St Michael’s and other churches in the Deanery, including St James-in-the-City Church.
## **The Church Building:**
Over the next year we move on to the next phase of the St Michael’s Church Restoration Project. Rob Johnson is taking the lead, and will be working closely with our church architects, Finlayson Partnership. Our hope is that, over the next few years, we will be able to raise sufficient funds to restore the south wall of the church.
## **Friends of St Michael’s:**
Geoff Bush (Chair) and Steph Pritchard (Secretary) have taken on the leadership of The Friends and are currently working on modernising this organisation and increasing its membership, with the full support of the PCC.
## **The Church Hall:**
In terms of usage and hire value, under the expert guidance of Christina Barrett-Yuen, it is our aim to increase the hire value of the Church Hall.
## **‘St Michael’s Live’:**
One of the great successes of the last year has been the continued events organised by ‘St Michael’s Live’ - an initiative aimed at bringing live music and arts into the heart of St Michael-in-the-Hamlet Church. Keith and Rob Smith are working on this together with local musician and promoter, Steve Pilgrim. Such has been the rate of success, that we are looking at forming an arts charity or community interest company, to attract further funding and to avoid complications with the Church’s charitable trust status.
## **Looking Ahead:**
Looking ahead to autumn 2023 we envisage massive change with the introduction of Fit For Mission (FFM) across the Deanery. However we look to its positive purpose of enabling mission within our parishes which we will explore further at our PCC away day in July.
**Declaration**
**The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees (PCC) by clergy and laity (laity optional)**
**Signature(s)** Anne Bush **Full name(s)** Rev Keith Hitchman **Position (eg Secretary, Chair,** Chair PCC Secretary **etc) Date**
Parish Details
## **ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**2022**
**Name of signature 1 on accounts: Name of signature 2 on accounts Name of Independent Examiner Professional Qualifications of Independent Examiner (if any) Address of Independent Examiner**
**Date of Accounts approval by PCC Date of Independent Examiner's Report**
**The Revd Keith Hitchman Mrs Carol Cragg Ms Denise Roberts 21 Kings Close**
**Liverpool L17 9QS 21st March 2023 6th March 2023**
Page 1
## **PAROCHIAL CHURCH COUNCIL OF St Michael-in-the-Hamlet with St Andrew NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022**
## **1 Accounting policies**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuation of assets which are shown at market value. The financial statements include all transactions assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
## **Funds**
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forwards as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **Fixed assets**
Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets arte not valued in the financial statements. Subsequently no individual item has cost more than £1000 so all such expenditure has been written off when incurred.
Investments are valued at market value at 31 December 2022
Page 1
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2022 General (Unrestricted) Fund Receipts & Payments Account**
|**Receipts**
**Income and endownments**
**Donations and legacies**
Tax efficient planned giving
Income tax recovered
Other Planned Giving (non gift aid)
Collections and other giving
Donations
**Other trading activities**
Hall Lettings
Summer Fete
Church Events
**Charitable activities**
PCC Fees
**Receipts from investments**
Bank & CBF interest
**Other receipts**
Reimbursements
**Total Receipts**
**Expenditure**
**fund raising activities**
**Charitable activities**
Diocesan parish share
Clergy expenses
**Mission & Evangelism Costs**
Training Course
**Church running expenses**
Utilities
Insurance
Housing Costs
Cost of services
Admin
Repairs
**Cost of Trading**
Hall Running Costs
**Other**
Hall Hire Refunds
**Total Payments**
**Excess of Receipts over payments**
**Total transfers**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022|**2022**
**£**
**£**
**25,265**
**8,145**
**4,348**
**7,072**
**44,830**
**1,877**
**1,877**
**9,284**
**578**
**2,275**
**12,137**
**976**
**976**
**183**
**183**
**2,035**
**2,035**
**62,038**
**40,324**
**1,738**
**2,043**
**1,826**
**3,149**
**1,545**
**343**
**4,831**
**185**
**55,984**
**6,054**
0
17,040
**23,094**|**2021**
**£**
**£**
27,450
6,517
2,500
5,378
**41,845**
3,026
**3,026**
6,206
0
630
**6,836**
595
**595**
130
**130**
2,837
**2,837**
**55,270**
30,641
1,235
1,645
3,696
3,270
1,512
102
4,258
**46,358**
**8,911**
0
8,129
**17,040**|**2021**
**£**
**£**
27,450
6,517
2,500
5,378
**41,845**
3,026
**3,026**
6,206
0
630
**6,836**
595
**595**
130
**130**
2,837
**2,837**
**55,270**
30,641
1,235
1,645
3,696
3,270
1,512
102
4,258
**46,358**
**8,911**
0
8,129
**17,040**|
|---|---|---|---|
||||**3,026**|
||||**6,836**|
||||**595**|
||||**130**|
||||**2,837**|
|||||
||||**55,270**|
|||||
||||**46,358**|
|||||
||||**8,911**|
|||||
||||0|
||||8,129|
||||**17,040**|
Page 2
**£ £**
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2022**
**2022 2021**
**£**
**£**
## **Church Restoration & Fabric (including Tower) Receipts and Payments Account - Restricted Fund**
The Church restoration & fabric fund is restricted to expenditure for the restoration & maintenance of the church building.
|**Receipts**
Donation from Friends of SMH towards Feasibility Study
Restoration Fund
Gardens
DCMS Scheme
Sale of Langham Hall Investment Shares
**Payments**
Architects Fees & repairs to Baptistry roof
Boiler/Clock & Tree work
Hall Improvements
Professional Fees-Building Development
Architects Fees -Feasibility Study
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022|2,000
400
40
1,308
962
3,000|**3,748**
**3,962**
-214
11,654
**11,440**|6,750
7,847
540
6,750|**6,750**|
|---|---|---|---|---|
|||||**15,137**|
|||||-8,387
20,041|
|||||**11,654**|
## **Mission - Restricted Fund**
The mission fund is restricted to expenditure on youth work & Childrens Church.
## **Receipts**
Restricted Donations
|**Payments**
Purchase of craft materials for
Childrens Church
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022||0
54
**0**
0
2,103
**2,103**|0|
|---|---|---|---|
||||54|
||||-54
2,156|
||||**2,103**|
## **Screen & Projector Fund Receipts and Payments Account - Restricted Fund**
The fund is restricted to expenditure for the purchase & installation of a screen & projector.
|**Receipts**
Diocesan Grant
Donations from Church events
**Payments**
Purchase & installation of equipment
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022
**Clergy Fund - Restricted Fund**
The fund is restricted to clergy expenses and housing costs
**Receipts**
Donations for the upkeep of clergy
**Payments**
SMH Clergy housing costs
SMH Clergy Expenses
**Excess of Receipts over Payments**
**Transfers**
Transfer from General Fund
Bank current and deposit accounts at 1 January
Bank current and deposit accounts at 31 December
**Heating Fund - Restricted Fund**
The fund is restricted to church heating & energy costs
**Receipts**
Deanery Grant towards heating costs
**Payments**
Part payment of 2022 church heating costs
**Excess of Receipts over Payments**
**Transfers**
Bank current and deposit accounts at 1 January
Bank current and deposit accounts at 31 December|4,120
1,545
1,738
1,500
1,500|**0**
**0**
0
76
**76**
**4,120**
**3,283**
837
1,433
**2,269**
**1,500**
**1,500**
0
0
**0**|4,180
1,512
1,235|0|
|---|---|---|---|---|
|||||0|
|||||0
76|
|||||76|
|||||4,180|
|||||2,747|
|||||1,433|
|||||1,433|
|||||0|
|||||0|
|||||0|
|||||0|
|**PAROCHIAL CHURCH COUNCIL OF**
**ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**STATEMENT OF ASSETS AND LIABILITIES**
**at 31 December 2022**
**2022**
**£**
**Cash Funds**
Bank current & deposit accounts
38,982
Total bank current and deposit accounts
38,982
(£ unrestricted, £ restricted Restoration & Fabric Fund, £ Mission Fund £ Screen & Projector Fund )
**Other Monetary Assets**
**CBF Deposit Funds**
Irvine Memorial Fund
31
Cox Memorial Fund
58
Sale of Langham Hall
6,258
6,347
**Investment Assets**
197.91 CBF Church of England Investment Fund - Income Shares (market value)
4,089
4,089
**Assets retained for the use of the Church (unrestricted funds)**
0
**Liabilities**
0
**Other Tangible Assets**
**TOTAL ASSETS**
**49,418**
**NOTES:**|Page 3
**2021**
**£**
32,234|
|---|---|
||32,234|
||31
58
6,258|
||6,347|
||4,635|
||4,635|
|||
||0|
|||
||0|
|||
||**43,216**|
|||
1. The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
2. The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities: Moveable church furnishings held by the church-wardens on special trust for the PCC and which require a faculty for their disposal.
3. The expenses paid to clergy may include a small, immaterial proportion which relates to their function as PCC members. No other payments were made to PCC members.
## **Approved by the PCC on 21st March 2023 and signed on their behalf**
**The Revd Keith Hitchman Mrs Carol Cragg PCC Chairman PCC Treasurer**
## **Independent Examiner’s Report (SORP 2015)**
Report to the Parochial Church Council (PCC) of: St Michael in the Hamlet with St Andrew on the accounts for the year ended 31st December 2022, as set out on pages _____ to ____ of your Annual Report.
## **Respective responsibilities of Trustees and Examiner**
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 material matters have come to my attention which gives me cause to believe that in, any material respect:
accounting records were not kept in accordance with section 130 of the Charities Act
or the accounts do not accord with the accounting records
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
Date: Ms D Roberts 6th March 2023
IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17 9QS
Parish Details
## **ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**2022**
**Name of signature 1 on accounts: Name of signature 2 on accounts Name of Independent Examiner Professional Qualifications of Independent Examiner (if any) Address of Independent Examiner**
**Date of Accounts approval by PCC Date of Independent Examiner's Report**
**The Revd Keith Hitchman Mrs Carol Cragg Ms Denise Roberts 21 Kings Close**
**Liverpool L17 9QS 21st March 2023 6th March 2023**
Page 1
## **PAROCHIAL CHURCH COUNCIL OF St Michael-in-the-Hamlet with St Andrew NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022**
## **1 Accounting policies**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuation of assets which are shown at market value. The financial statements include all transactions assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
## **Funds**
Endowment funds are funds, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.
Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forwards as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **Fixed assets**
Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets arte not valued in the financial statements. Subsequently no individual item has cost more than £1000 so all such expenditure has been written off when incurred.
Investments are valued at market value at 31 December 2022
Page 1
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2022 General (Unrestricted) Fund Receipts & Payments Account**
|**Receipts**
**Income and endownments**
**Donations and legacies**
Tax efficient planned giving
Income tax recovered
Other Planned Giving (non gift aid)
Collections and other giving
Donations
**Other trading activities**
Hall Lettings
Summer Fete
Church Events
**Charitable activities**
PCC Fees
**Receipts from investments**
Bank & CBF interest
**Other receipts**
Reimbursements
**Total Receipts**
**Expenditure**
**fund raising activities**
**Charitable activities**
Diocesan parish share
Clergy expenses
**Mission & Evangelism Costs**
Training Course
**Church running expenses**
Utilities
Insurance
Housing Costs
Cost of services
Admin
Repairs
**Cost of Trading**
Hall Running Costs
**Other**
Hall Hire Refunds
**Total Payments**
**Excess of Receipts over payments**
**Total transfers**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022|**2022**
**£**
**£**
**25,265**
**8,145**
**4,348**
**7,072**
**44,830**
**1,877**
**1,877**
**9,284**
**578**
**2,275**
**12,137**
**976**
**976**
**183**
**183**
**2,035**
**2,035**
**62,038**
**40,324**
**1,738**
**2,043**
**1,826**
**3,149**
**1,545**
**343**
**4,831**
**185**
**55,984**
**6,054**
0
17,040
**23,094**|**2021**
**£**
**£**
27,450
6,517
2,500
5,378
**41,845**
3,026
**3,026**
6,206
0
630
**6,836**
595
**595**
130
**130**
2,837
**2,837**
**55,270**
30,641
1,235
1,645
3,696
3,270
1,512
102
4,258
**46,358**
**8,911**
0
8,129
**17,040**|**2021**
**£**
**£**
27,450
6,517
2,500
5,378
**41,845**
3,026
**3,026**
6,206
0
630
**6,836**
595
**595**
130
**130**
2,837
**2,837**
**55,270**
30,641
1,235
1,645
3,696
3,270
1,512
102
4,258
**46,358**
**8,911**
0
8,129
**17,040**|
|---|---|---|---|
||||**3,026**|
||||**6,836**|
||||**595**|
||||**130**|
||||**2,837**|
|||||
||||**55,270**|
|||||
||||**46,358**|
|||||
||||**8,911**|
|||||
||||0|
||||8,129|
||||**17,040**|
Page 2
**£ £**
## **PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2022**
**2022 2021**
**£**
**£**
## **Church Restoration & Fabric (including Tower) Receipts and Payments Account - Restricted Fund**
The Church restoration & fabric fund is restricted to expenditure for the restoration & maintenance of the church building.
|**Receipts**
Donation from Friends of SMH towards Feasibility Study
Restoration Fund
Gardens
DCMS Scheme
Sale of Langham Hall Investment Shares
**Payments**
Architects Fees & repairs to Baptistry roof
Boiler/Clock & Tree work
Hall Improvements
Professional Fees-Building Development
Architects Fees -Feasibility Study
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022|2,000
400
40
1,308
962
3,000|**3,748**
**3,962**
-214
11,654
**11,440**|6,750
7,847
540
6,750|**6,750**|
|---|---|---|---|---|
|||||**15,137**|
|||||-8,387
20,041|
|||||**11,654**|
## **Mission - Restricted Fund**
The mission fund is restricted to expenditure on youth work & Childrens Church.
## **Receipts**
Restricted Donations
|**Payments**
Purchase of craft materials for
Childrens Church
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022||0
54
**0**
0
2,103
**2,103**|0|
|---|---|---|---|
||||54|
||||-54
2,156|
||||**2,103**|
## **Screen & Projector Fund Receipts and Payments Account - Restricted Fund**
The fund is restricted to expenditure for the purchase & installation of a screen & projector.
|**Receipts**
Diocesan Grant
Donations from Church events
**Payments**
Purchase & installation of equipment
**Excess of Receipts over Payments**
Bank current and deposit accounts at 1 January 2022
Bank current and deposit accounts at 31 December 2022
**Clergy Fund - Restricted Fund**
The fund is restricted to clergy expenses and housing costs
**Receipts**
Donations for the upkeep of clergy
**Payments**
SMH Clergy housing costs
SMH Clergy Expenses
**Excess of Receipts over Payments**
**Transfers**
Transfer from General Fund
Bank current and deposit accounts at 1 January
Bank current and deposit accounts at 31 December
**Heating Fund - Restricted Fund**
The fund is restricted to church heating & energy costs
**Receipts**
Deanery Grant towards heating costs
**Payments**
Part payment of 2022 church heating costs
**Excess of Receipts over Payments**
**Transfers**
Bank current and deposit accounts at 1 January
Bank current and deposit accounts at 31 December|4,120
1,545
1,738
1,500
1,500|**0**
**0**
0
76
**76**
**4,120**
**3,283**
837
1,433
**2,269**
**1,500**
**1,500**
0
0
**0**|4,180
1,512
1,235|0|
|---|---|---|---|---|
|||||0|
|||||0
76|
|||||76|
|||||4,180|
|||||2,747|
|||||1,433|
|||||1,433|
|||||0|
|||||0|
|||||0|
|||||0|
|**PAROCHIAL CHURCH COUNCIL OF**
**ST MICHAEL IN THE HAMLET WITH ST ANDREW**
**STATEMENT OF ASSETS AND LIABILITIES**
**at 31 December 2022**
**2022**
**£**
**Cash Funds**
Bank current & deposit accounts
38,982
Total bank current and deposit accounts
38,982
(£ unrestricted, £ restricted Restoration & Fabric Fund, £ Mission Fund £ Screen & Projector Fund )
**Other Monetary Assets**
**CBF Deposit Funds**
Irvine Memorial Fund
31
Cox Memorial Fund
58
Sale of Langham Hall
6,258
6,347
**Investment Assets**
197.91 CBF Church of England Investment Fund - Income Shares (market value)
4,089
4,089
**Assets retained for the use of the Church (unrestricted funds)**
0
**Liabilities**
0
**Other Tangible Assets**
**TOTAL ASSETS**
**49,418**
**NOTES:**|Page 3
**2021**
**£**
32,234|
|---|---|
||32,234|
||31
58
6,258|
||6,347|
||4,635|
||4,635|
|||
||0|
|||
||0|
|||
||**43,216**|
|||
1. The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
2. The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities: Moveable church furnishings held by the church-wardens on special trust for the PCC and which require a faculty for their disposal.
3. The expenses paid to clergy may include a small, immaterial proportion which relates to their function as PCC members. No other payments were made to PCC members.
## **Approved by the PCC on 21st March 2023 and signed on their behalf**
**The Revd Keith Hitchman Mrs Carol Cragg PCC Chairman PCC Treasurer**
## **Independent Examiner’s Report (SORP 2015)**
Report to the Parochial Church Council (PCC) of: St Michael in the Hamlet with St Andrew on the accounts for the year ended 31st December 2022, as set out on pages _____ to ____ of your Annual Report.
## **Respective responsibilities of Trustees and Examiner**
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 material matters have come to my attention which gives me cause to believe that in, any material respect:
accounting records were not kept in accordance with section 130 of the Charities Act
or the accounts do not accord with the accounting records
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
Date: Ms D Roberts 6th March 2023
IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17 9QS