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2025-12-31-accounts

Toxteth Park St Michael in the Hamlet

with

St Andrew

Trustees’ Annual Report for the year ended 31[st] December 2025

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

Mr David Patmore –Church Warden

Mr Ben Pritchard – Assistant Warden Mrs Carol Cragg – Treasurer

Mr Robert Smith – Health & Safety Representative Ms 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[[1129099 ]] Church correspondence address Vicarage, 1b St Michael’s Church Road, Aigburth Liverpool Postcode L17 7BD Telephone

Registered charity number (required if gross income is £100,000 and above)[[1129099 ]]

Church correspondence address

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 Until 08/04/25 Ex-officio
Mr Robert Johnson Warden & Deanery Synod
Rep		 Until 21/05/25 Ex-officio
Mr David Patmore Assistant Warden &
Deanery Synod Rep		 Elected Warden as from 08/04/25 Ex-officio
Mrs Carol Cragg Treasurer Ex-officio
Mrs Anne Bush PCC Secretary & Electoral
Roll Officer
Mr Edward
Giddings
Mr Robert Smith Health & Safety Officer
Mrs Valerie
Jackson		 Until 08/04/25 Cathedral Rep & Safeguarding link
from PCC to Safeguarding Officer
Mr David McCall Stewardship Secretary
Mrs Christina
Barrett-Yuen		 Until 08/04/25
Mrs Emma Baines Until 21/01/25
Ms Emma Pulford
Mr Ben Pritchard Assistant Warden from 20/05/25
Mr Stephen Green
Mrs Denise
Pendleton Snape		 Co-opted from 02/09/25
Mr Matt Snape Co-opted from 02/09/25
Mrs Sharon Luther Co-opted from 02/09/25
In addition:
Mr Gareth Weedall 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

St Michael-in-the-Hamlet Church

Annual Parochial Church Meeting (APCM) 2025

Vicar’s Report

St Michael-in-the-Hamlet with St Andrew Church

Vicar’s Annual Report (2025–2026)

Revd Keith Hitchman

“Unless the Lord builds the house, those who build it labour in vain…” (Psalm 127:1)

It is with real gratitude and a sense of hope that I present this year’s Annual Report for St Michael-in-the-Hamlet with St Andrew.

After what has been a difficult and, at times, unsettling period - particularly as we worked through the implications of the diocesan Fit for Mission proposals - this past year has felt like a turning point. We have begun to see signs of reconciliation, stronger relationships, and a clearer sense of our calling as a Church for all the community.

We continue to serve a diverse and changing parish here in Aigburth, holding together our identity as a worshipping community, a historic building, and a place where people can encounter God, one another, and the wider community.

Worship and Spiritual Life

Worship remains at the heart of who we are. Sunday services and the midweek Eucharist continue to shape the rhythm of our shared life and prayer.

Over the past year we have seen:

Our worship continues to reflect who we are: rooted in the Anglican tradition, but open, accessible, and genuinely welcoming - especially to those exploring faith for the first time.

Children, Young People and Families

One of the real joys this year has been the continued growth of our work with children and families.

Highlights include:

We remain committed to the belief that children are not just the Church of tomorrow - they are very much part of the Church today.

Community Engagement

St Michael’s continues to play an important role in the life of the local community. Over the past year:

Being a church for people of all ages, backgrounds, and identities remains at the very heart of our mission.

Heritage and Buildings

Our remarkable building continues to shape both our ministry and our mission. As a Grade I listed church dating from 1815, it is both a gift and a responsibility.

This year we have:

Our commitment remains clear: not simply to preserve this unique cast-iron church, but to ensure it is fully alive - used for worship, community life, and learning.

Environmental Responsibility

We give thanks for achieving the Eco Church Silver Award , recognising our commitment to caring for creation.

This has involved:

Safeguarding

Safeguarding continues to be a central priority in all that we do. We remain committed to:

Challenges and Opportunities

Like many churches, we continue to face a number of ongoing challenges:

At the same time, there are real opportunities ahead:

Looking Ahead

“On this rock I will build my church…” (Matthew 16:18)

In response to Peter’s declaration of faith, Jesus promises to build his Church - even in the face of challenge and opposition. That remains a deep encouragement to us.

At St Michael’s, we are always about the work of building Christ’s Church here in this place and parish.

As we look ahead, we are focusing on three key areas:

We have been engaged in restoring St Michael-in-the-Hamlet for over 15 years. The roof, tower, and north aisle exterior are now complete, and our focus has turned to the south aisle and interior.

We are seeking to raise over £2 million through grants, alongside match funding of around 20% - a significant challenge, but one we are committed to.

This building has served both church and community for over 200 years, and we remain determined to sustain its ministry for generations to come.

We are committed not only to growth in numbers, but to growth in depth of faith and discipleship.

We have begun exploring links with resource church networks and the diocesan revitalisation strategy - looking at how a small team from another church might join us in the coming years, helping us grow younger and more diverse, while deepening our spiritual life.

St Michael’s already has a strong reputation for serving the local area, and we want to build on this.

We hope to:

Jesus is the master builder - the cornerstone on which everything rests (including ourselves). As the psalm reminds us, unless the Lord builds the house, our efforts come to nothing. We can choose to build with him, or risk getting in the way.

So this remains our present and future calling: to build together—restoring, revitalising, and reaching out.

I am deeply grateful for the commitment, generosity, and faithfulness of everyone who makes up the life of St Michael’s - our congregation, volunteers, PCC, and the wider community.

Together, we are building something far more than an institution - we are becoming a living expression of God’s love in this place.

With many thanks & every blessing,

Revd Keith Hitchman

Vicar, St Michael-in-the-Hamlet with St Andrew Church

St Michael in the Hamlet PCC Report for 2025:

During 2025 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. 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, we have seen an increase in the external hiring of our Church Hall to local groups and members of the community, initially under the expert guidance of Christina Barrett-Yuen and latterly under Mathew Snape. 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 continues to aid our financial planning.

Our “Open Saturdays”, normally held weekly between March and October, where we welcome visitors to our beautiful 210 year old building from within and out of the area, restarted in March and 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.

An Easter egg hunt within the church grounds following our Easter day service in April proved an enjoyable event for children and families alike.

A community barbeque in September welcomed members of the community into the Church building and grounds and our annual Christmas “Big Sing” event attracted over 275 attendees.

During September we were once again part of the national Heritage Open Days scheme organised by English Heritage attracting visitors from the local area as well as from around the United Kingdom. During the event visitors were able to enjoy talks given about Thomas Rickman, the original architect of the building as well as cultural talks of the local area and its previous resident’s links to the church.

As always, we are very grateful to the “St Michaels 1815 Heritage” group and to the “Friends of St Michaels”, both of whom give support to the church and help raise funds for the ongoing restoration of the building.

“St Michaels 1815” organised several events over the year which were very well received and were a further opportunity to bring members of the community into the church to enjoy a range of entertainment including heritage talks about the history of the church; talks on the local St Michael in the Hamlet and Sefton Park areas as well as several music events. Whilst bringing members of the community into church such events also widen the reach and impact of this worthy organisation.

We also thank the Friends of St Michael’s for their financial support during the course of the year towards remedial works that were undertaken on the church clock and for contributing towards our architect’s feasibility study in preparation for further restoration works on the south aspect of the church.

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.

Our ‘St Michael’s Live’ music events continue to grow. We are now seen as the third most popular

acoustic venue in the North West region. Since its conception, 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 organisation (Boys Brigade). The Girls Friendly Society (GFS) is no longer a church-based organisation but continues to meet weekly in our Church Hall.

We continue to work regularly with 100 children, chiefly through our uniformed organisation and Children’s Church and give thanks for the faithful support of over 30 volunteers who give their time and energy to these groups.

Our Sunday Children’s Church is blossoming with increased numbers of attendance and is attracting many families. Our intention is to resource Children’s Church and its leadership accordingly.

Our average weekly attendance at Sunday morning services averages at 66 adults and 30 children, with 15 regular worshippers at our mid-week traditional service. Our worshipping community numbers 150 with 70 on the Electoral Roll. From the electoral roll, 48 live within the parish with 22 living outside the parish.

Our goal in 2025 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).

During 2025 we continued to see an increase in the number of families attending our Sunday services. At Easter we welcomed 120 people to our Easter services and once again at Christmas, we saw over 700 people attending services during the month of December, with almost 600 attending Christingle services hosted separately for our local county primary school.

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, the Sunflower Centre and our local men’s and women’s hostels.

Anne Bush PCC Secretary

2025/2026 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 residents. Comments from visitors remain positive, both about the building and the welcome received.

Our 210-year-old building does, however, present its challenges. Of the overwhelmingly positive words used in our survey of local people, the one that stood out was ‘tired’. This is no doubt due to the state of the décor inside and out, but structural issues with the building such as rooves and walls need to be addressed first.

Our quinquennial follow-up visit was undertaken in January which highlighted some issues.

The main (three) rooves have not presented a problem since repair and renovation. The north side roof has remained good, but some of the new paint on the outside wall and on one skylight is peeling. At the rear of the north side of church some 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 but temporary tie-ins have been constructed which should hold. The cast iron pinnacles on the south side are also in need of major repair. Bespoke scaffolding has been fixed into place to temporarily secure them until full restoration can be completed.

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, as it is desirable to retain the original structure.

Our architect estimates the cost of restoration to be in the region of £400,000. We will be seeking the main bulk of the funding from Historic England, who have been generous supporters of our building in the past. Our architect assures us that the building remains safe despite the renovation works needed.

The St Michaels Heritage 1815 Association was set up to raise funds towards the anticipated contribution we will need to make towards any successful Heritage Lottery Fund (HLF) bid. We are grateful to Steve Green for his leadership and to Geoff Bush, Denise Pendleton-Snape, Jackie Champion, Val Jackson, Rob Johnson and Johnny Radford as trustees. Fundraising for the match funds for the ‘Development’ phase is ongoing.

A bid to the HLF was submitted in May 2025. Initial positive feedback received in September showed HLF support for the project in principle, but we were requested to provide additional information due to the size and scope of the proposed project. It is hoped that a decision will be made in due course and permission granted to commence the Development Phase of the project.

The church clock is over 100 years old and was installed as a memorial to those local parishioners lost in the First World War. The clock has been serviced, regulated and reset. Minor repairs to the pendulum were undertaken.

The church boiler has been serviced and is in good condition. Fire extinguishers have also been serviced.

The Makin church organ no longer functions and is beyond repair. Replacing such an instrument would cost in the region of £50,000, which is currently beyond us. The use videos and keyboard generally serve our purposes for services.

A visit from Ecclesiastical Insurance was undertaken who were generally satisfied with the building. The lightning conductor on the tower is the correct one. We are in possession of an Asbestos Survey and Rob Smith informs us that there is one in the safe.

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. Structural defects will need to take precedence.

On the outside, the north side path has been prone to flooding. A pump has been to deal with any back fill of drain water and we are looking into finding suitable contractors to deal with the drainage issue.

A newly refurbished notice board is now in place outside church thanks to monies received from our Deanery Mission Grant Fund together with temporary removable boards to be used when required. The Grade 2 listed railings are also in need of repair and painting.

During 2025 the church was awarded a Silver Eco Church award in recognition of our ongoing Eco initiatives such as local litter picking, recycling, and support for our resident beehives.

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 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 Matt Snape for managing the booking system for the hall and the volunteers who open and close up after usage. During the year we have seen increased usage of the hall as a community asset.

A fire alarm and emergency lighting system have been installed in the hall bringing it up to current safety standards. The fire extinguishers have been serviced.

Some patches of damp have started to appear and the building needs to be made watertight. Once this work has been completed it is intended to re-paint and freshen up the hall.

We are looking to replace the heating system in the hall. The current fan system is effective but very noisy. The current boiler is nearing the end of its working life and the PCC are considering alternative proposals for a more cost-effective and eco-friendly solution.

Dave Patmore Church Warden

2025 Deanery Synod Report:

“A synod is simply an assembly of clergy and laity”.

2025 saw the Deanery Synod meetings reduce from 6 to 3 meetings during the year, this being due to lack of agenda items for discussion and subsequent meetings being cancelled including meetings of the Deanery Pastoral Committee.

Meetings that were held were devoted to the following:

  1. Deanery Grant Monies – it was decided that the remaining grant monies would be shared equally between the churches within the Deanery, amounting to £3,800 each church.

  2. The Very Reverend Canon Sue Jones gave a talk on her role in the Cathedral, covering her spiritual leadership and management roles together with her day to day responsibilities.

She advised Deanery Synod that an area of concern is the large deficit within the Cathedral finances. The Cathedral receives no financial help from the central Church of England. It was a very interesting talk.

  1. Report from the General Synod given.

  2. Church outreach initiatives and occasionally Fit for Mission were also discussed at our meetings.

Throughout the year there continued to be lively debate at the meetings, the Advancement of Christ’s Kingdom amongst all people being first & foremost in our minds.

This concludes the deanery synod report for 2025.

Dave Patmore Deanery Synod Representative

Safeguarding Report for 2025

At St Michael in the Hamlet, our main safeguarding objectives continue to be to embed safeguarding seamlessly into our culture of openness, trust, honesty and transparency, and to take all concerns seriously and act on them promptly and appropriately.

As Safeguarding Lead for St Michael in the Hamlet Church, my primary objective has been to ensure that all our members (PCC and Children's Church volunteers) are compliant with the safeguarding requirements as outlined by the Diocese of Liverpool, including completing a DBS check and passing the required safeguarding training courses when they are due.

During 2025, new Children's Church volunteers completed their DBS checks and online safeguarding training. New PCC members completed their required safeguarding training.

Gareth Weedall Safeguarding Lead

Electoral Roll Report for 2025:

A full review of the Electoral Roll was undertaken in March 2025.

As of 31[st] December 2025 there were 70 on the roll. This is a fall from the previous roll.

Of the 70 enrolled, 48 live in the parish and 22 live outside the parish.

Anyone wishing to join the church electoral roll needs to show commitment to their regular church attendance.

Anne Bush Electoral Roll Officer

Financial review

See 2025 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

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

2025

Name of signature 1 on accounts: The Revd Keith Hitchman Name of signature 2 on accounts Mrs Carol Cragg Name of Independent Examiner Ms Denise Roberts Professional Qualifications of Independent Examiner (if any) Address of Independent Examiner 21 Kings Close Liverpool L17 9QS

Date of Accounts approval by PCC Date of Independent Examiner's Report

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 2025

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 2025

Page 1

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2025 General (Unrestricted) Fund Receipts & Payments Account

2025
Receipts
£
£
Income and endownments
Donations and legacies
Tax efficient planned giving
19,580
Income tax recovered
9,452
Other Planned Giving (non gift aid)
2,488
Collections and other giving
9,045
40,565
Donations
2,321
2,321
Other trading activities
Hall Lettings
13,215
Summer Fete
Church Events
6,320
19,535
Charitable activities
PCC Fees
1,468
1,468
Receipts from investments
Bank & CBF interest
477
477
Other receipts
Reimbursements
3,100
3,100
Total Receipts
67,466
Expenditure
fund raising activities
Charitable activities
Diocesan parish share
28,593
Clergy expenses
1,576
Mission & Evangelism Costs
Training Course
Church running expenses
2,745
Utilities
7,931
Insurance
4,435
Housing Costs
1,894
Cost of services
1,100
Admin
106
Repairs
Cost of Trading
Hall Running Costs
9,956
Other
PCC Fees Refund
Hall Hire Refunds
600
Total Payments
58,937
Excess of Receipts over payments
8,529
Total transfers
0
Bank current and deposit accounts at 1 January 2025
6,719
Bank current and deposit accounts at 31 December 2025
15,248		 2024
£
£
23,980
5,599
3,192
8,411
41,182
3,543
3,543
7,160
2,705
9,865
1,697
1,697
1,031
1,031
3,205
3,205
60,523
46,409
1,460
450
2,905
7,024
4,274
1,830
745
15
7,757
87
72,956
(12,433)
0
19,152
6,719		 2024
£
£
23,980
5,599
3,192
8,411
41,182
3,543
3,543
7,160
2,705
9,865
1,697
1,697
1,031
1,031
3,205
3,205
60,523
46,409
1,460
450
2,905
7,024
4,274
1,830
745
15
7,757
87
72,956
(12,433)
0
19,152
6,719
3,543
9,865
1,697
1,031
3,205
60,523
72,956
(12,433)
0
19,152
6,719

Page 2

2025

2024

£ £

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2025

£

£

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 buildings.

Receipts

Release of funds from sale of Langham Hall
Restoration Fund
Donation from Friends of SMH towards Drain repairs
Donation from Friends of SMH towards clock repairs
Payments
Repairs to church hall roof &gutters
Church Clock repairs
Church Drains repairs
Professional Fees-Building Development
Ladders
Website
Cherry picker
Architects Fees -Feasibility Study
Knotweed treatment -churchyard
1815 Heritage assoc
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025		 9,690
996
528
5,050
738
15,522		 6,258
270
5,620
9,690
5,310
6,744
2,040
270
245
750
3,600
738
22,834
-13,144
14,095
951		 12,148
19,697
-7,549
21,644
14,095

Mission - Restricted Fund

The mission fund is restricted to expenditure on Youth work & Childrens Church.

Receipts

Deanery Grant - Childrens worker

Payments
Childrens Church
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025		 0
0
0
6,496
6,496		 0
0
0
6,496
6,496

Screen,Projector,PA system Fund Receipts and Payments Account - Restricted Fund

The fund is restricted to expenditure for the purchase & installation of a screen, projector & sound equipment.

Receipts

Deanery Grant
Payments
Purchase & installation of equipment
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025
Clergy Fund - Restricted Fund
The fund is restricted to clergy expenses and housing costs
Receipts
Donations for the upkeep of clergy
DDBF Grant towards vicarage fence repairs
Payments
SMH Clergy housing costs
SMH Clergy Expenses
Vicaragae fence repairs
Excess of Receipts over Payments
Transfers
Transfer from General Fund
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025
Mission Fund - Restricred Fund
This fund is restricted to church mission costs
Receipts
Deanery Mission & Growth Fund
Legacy -For the day to day activities of the church
'& church groups
Payments
Purchase of children's books
Excess of Receipts over Payments
Transfers
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025		 524
3,940
420
1,894
1,576
448
3,800
10,000
171		 750
0
524
-524
826
302
3,565
4,360
1,830
1,460
3,919
441
2,659
3,100
13,800
171
13,629
0
13,629		 750
0
750
76
826
3,565
3,290
275
2,384
2,659
0
0
0
0

Page 3

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW STATEMENT OF ASSETS AND LIABILITIES at 31 December 2025

Cash Funds
Bank current & deposit accounts
Total bank current and deposit accounts		 2025
£
41,450
41,450		 2024
£
30,795
30,795

(£ unrestricted, £ restricted Restoration & Fabric Fund, £ Mission Fund £ Screen & Projector Fund )

Other Monetary Assets Other Monetary Assets
CBF Deposit Funds
Irvine Memorial Fund 31 31
Cox Memorial Fund 58 58
Sale of Langham Hall
89 89
Investment Assets
197.91 CBF Church of England Investment Fund - Income Shares (m 4,393 4,576
4,393 4,576
Assets retained for the use of the Church (unrestricted funds)
0 0
Liabilities
0 0
Other Tangible Assets
TOTAL ASSETS 45,932 35,461
NOTES:

  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 and signed on their behalf

The Revd Keith HitchmMrs 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 2025, 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 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent Examiner’s statement

My examination was carried out in accordance with general Directions giv Charity Commission. An examination includes a review of the accounting by the PCC and a comparison of the accounts presented with those recor includes consideration of any unusual items or disclosures in the accounts explanations from the PCC concerning any such matters. The procedures do not provide all the evidence that would be required in an audit, and con opinion is given as to whether the accounts present a ‘true and fair’ view a 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 which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the C

or the accounts do not accord with the accounting records

I have come across no other matters in connection with the examination to attention should be drawn in order to enable a proper understanding of the be reached.

Signed Date: Ms D Roberts

IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17

of the Charities Act 2011

Parish Details

ST MICHAEL IN THE HAMLET WITH ST ANDREW

2025

Name of signature 1 on accounts: The Revd Keith Hitchman Name of signature 2 on accounts Mrs Carol Cragg Name of Independent Examiner Ms Denise Roberts Professional Qualifications of Independent Examiner (if any) Address of Independent Examiner 21 Kings Close Liverpool L17 9QS

Date of Accounts approval by PCC Date of Independent Examiner's Report

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 2025

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 2025

Page 1

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2025 General (Unrestricted) Fund Receipts & Payments Account

2025
Receipts
£
£
Income and endownments
Donations and legacies
Tax efficient planned giving
19,580
Income tax recovered
9,452
Other Planned Giving (non gift aid)
2,488
Collections and other giving
9,045
40,565
Donations
2,321
2,321
Other trading activities
Hall Lettings
13,215
Summer Fete
Church Events
6,320
19,535
Charitable activities
PCC Fees
1,468
1,468
Receipts from investments
Bank & CBF interest
477
477
Other receipts
Reimbursements
3,100
3,100
Total Receipts
67,466
Expenditure
fund raising activities
Charitable activities
Diocesan parish share
28,593
Clergy expenses
1,576
Mission & Evangelism Costs
Training Course
Church running expenses
2,745
Utilities
7,931
Insurance
4,435
Housing Costs
1,894
Cost of services
1,100
Admin
106
Repairs
Cost of Trading
Hall Running Costs
9,956
Other
PCC Fees Refund
Hall Hire Refunds
600
Total Payments
58,937
Excess of Receipts over payments
8,529
Total transfers
0
Bank current and deposit accounts at 1 January 2025
6,719
Bank current and deposit accounts at 31 December 2025
15,248		 2024
£
£
23,980
5,599
3,192
8,411
41,182
3,543
3,543
7,160
2,705
9,865
1,697
1,697
1,031
1,031
3,205
3,205
60,523
46,409
1,460
450
2,905
7,024
4,274
1,830
745
15
7,757
87
72,956
(12,433)
0
19,152
6,719		 2024
£
£
23,980
5,599
3,192
8,411
41,182
3,543
3,543
7,160
2,705
9,865
1,697
1,697
1,031
1,031
3,205
3,205
60,523
46,409
1,460
450
2,905
7,024
4,274
1,830
745
15
7,757
87
72,956
(12,433)
0
19,152
6,719
3,543
9,865
1,697
1,031
3,205
60,523
72,956
(12,433)
0
19,152
6,719

Page 2

2025

2024

£ £

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW FINANCIAL STATEMENT For the year ended 31 December 2025

£

£

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 buildings.

Receipts

Release of funds from sale of Langham Hall
Restoration Fund
Donation from Friends of SMH towards Drain repairs
Donation from Friends of SMH towards clock repairs
Payments
Repairs to church hall roof &gutters
Church Clock repairs
Church Drains repairs
Professional Fees-Building Development
Ladders
Website
Cherry picker
Architects Fees -Feasibility Study
Knotweed treatment -churchyard
1815 Heritage assoc
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025		 9,690
996
528
5,050
738
15,522		 6,258
270
5,620
9,690
5,310
6,744
2,040
270
245
750
3,600
738
22,834
-13,144
14,095
951		 12,148
19,697
-7,549
21,644
14,095

Mission - Restricted Fund

The mission fund is restricted to expenditure on Youth work & Childrens Church.

Receipts

Deanery Grant - Childrens worker

Payments
Childrens Church
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025		 0
0
0
6,496
6,496		 0
0
0
6,496
6,496

Screen,Projector,PA system Fund Receipts and Payments Account - Restricted Fund

The fund is restricted to expenditure for the purchase & installation of a screen, projector & sound equipment.

Receipts

Deanery Grant
Payments
Purchase & installation of equipment
Excess of Receipts over Payments
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025
Clergy Fund - Restricted Fund
The fund is restricted to clergy expenses and housing costs
Receipts
Donations for the upkeep of clergy
DDBF Grant towards vicarage fence repairs
Payments
SMH Clergy housing costs
SMH Clergy Expenses
Vicaragae fence repairs
Excess of Receipts over Payments
Transfers
Transfer from General Fund
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025
Mission Fund - Restricred Fund
This fund is restricted to church mission costs
Receipts
Deanery Mission & Growth Fund
Legacy -For the day to day activities of the church
'& church groups
Payments
Purchase of children's books
Excess of Receipts over Payments
Transfers
Bank current and deposit accounts at 1 January 2025
Bank current and deposit accounts at 31 December 2025		 524
3,940
420
1,894
1,576
448
3,800
10,000
171		 750
0
524
-524
826
302
3,565
4,360
1,830
1,460
3,919
441
2,659
3,100
13,800
171
13,629
0
13,629		 750
0
750
76
826
3,565
3,290
275
2,384
2,659
0
0
0
0

Page 3

PAROCHIAL CHURCH COUNCIL OF ST MICHAEL IN THE HAMLET WITH ST ANDREW STATEMENT OF ASSETS AND LIABILITIES at 31 December 2025

Cash Funds
Bank current & deposit accounts
Total bank current and deposit accounts		 2025
£
41,450
41,450		 2024
£
30,795
30,795

(£ unrestricted, £ restricted Restoration & Fabric Fund, £ Mission Fund £ Screen & Projector Fund )

Other Monetary Assets Other Monetary Assets
CBF Deposit Funds
Irvine Memorial Fund 31 31
Cox Memorial Fund 58 58
Sale of Langham Hall
89 89
Investment Assets
197.91 CBF Church of England Investment Fund - Income Shares (m 4,393 4,576
4,393 4,576
Assets retained for the use of the Church (unrestricted funds)
0 0
Liabilities
0 0
Other Tangible Assets
TOTAL ASSETS 45,932 35,461
NOTES:

  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 and signed on their behalf

The Revd Keith HitchmMrs 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 2025, 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 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent Examiner’s statement

My examination was carried out in accordance with general Directions giv Charity Commission. An examination includes a review of the accounting by the PCC and a comparison of the accounts presented with those recor includes consideration of any unusual items or disclosures in the accounts explanations from the PCC concerning any such matters. The procedures do not provide all the evidence that would be required in an audit, and con opinion is given as to whether the accounts present a ‘true and fair’ view a 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 which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the C

or the accounts do not accord with the accounting records

I have come across no other matters in connection with the examination to attention should be drawn in order to enable a proper understanding of the be reached.

Signed Date: Ms D Roberts

IE’s Name and address Ms Denise Roberts 21 Kings Close Liverpool L17

of the Charities Act 2011