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2024-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF

SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM)

CHARITY NUMBER 1129296

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER, 2024

Page 1

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) CHARITY INFORMATION

Registered Charity Name:

The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul Ormskirk

Working Names:

Ormskirk Parish Church and Lathom Park Chapel

Charity Registration Number

The charity became registered with the charity commission on 24th April 2009 having been previously an excepted charity.

Governing Instrument

The Parochial Church Council (PCC) is established under the Parochial Church Councils (Powers) Measure 1956 (as amended) and is a body corporate with perpetual succession.

Bankers: HSBC plc Royal Bank of Scotland CO-OP Bank NatWest Bank Central Board of Finance of the Church of England

Independent Examiner: Mr P J Collins F.C.A. Collins & Co. Chartered Accountants Suite 13 Hattersley House 1 Hattersley Court Ormskirk L39 2AY

Other information

Ormskirk Parish Church is situated on Park Road, Ormskirk, L39 3RD Lathom Park Chapel is on Hall Lane, Lathom, L40 5UQ They are part of the Ormskirk Deanery in the Diocese of Liverpool. The correspondence address is New Church House, Church Street, Ormskirk, L39 3RD Telephone 01695-572143. Email ormekirkpc@outlook.com Websites www.ormskirkparishchurch.org.uk and www.lathomparkchapel.org The Parish Office is open Monday and Thursday, 9.30am – 12.30pm Parish Administrator - Mrs Susan Wilson

PCC Minutes Secretary - Mrs Margaret Priestley Ormskirk Parish Church Treasurer - Vacant

Page 2

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER, 2024

Aims and Purposes

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. The Parochial Church Council (PCC) of SS Peter & Paul (Ormskirk) with St John The Divine (Lathom) has the responsibility of cooperating with the Priest-in-Charge in promoting, in the ecclesiastical parish of SS Peter & Paul (Ormskirk) with St John (Lathom), the whole mission of the Church, pastoral, evangelistic, social and ecumenical. St John the Divine (Lathom), hereafter referred to as Lathom Park Chapel, seeks to do this by being the centre of worship in a rural community. The church of SS Peter & Paul (Ormskirk), hereafter referred to as Ormskirk Parish Church, seeks to do this by being the church at the centre of the town. The PCC is also responsible for the maintenance of New Church House, adjacent to Ormskirk Parish Church.

Objectives and Activities

The PCC is committed to being a Bigger Church making a Bigger Difference and to do this by having more people knowing Jesus and more justice in the world.

When planning our activities for the year, we have been mindful of this and considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through: • worship and prayer; learning about the Gospel, developing their knowledge and trust in Jesus

• provision of pastoral care for people living in the parish.

• missionary and outreach work To facilitate this work, it is important that we maintain the fabric of Ormskirk Parish Church, New Church House and Lathom Park Chapel.

Structure, Governance and Management including trustee induction.

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. At each Annual Parochial Church Meeting those on the Electoral Roll elect PCC members in addition to the ex-officio post-holders.

Given the wide responsibilities of the PCC it is more time efficient to have separate Committees for the two places of worship. Both Ormskirk Parish Church Committee and Lathom Park Chapel Committee have met regularly thoughout the year and reported back to the PCC.

The Wardens have day-to-day management control of the churches.

Trustees are aware of Trustee Responsibilities, basic health and safety, risk assessment and management and safeguarding procedures.

Both Ormskirk Parish Church and Lathom Park Chapel aim to create a welcoming and respectful environment which enables safeguarding concerns to be raised and responded to openly, promptly and consistently. We follow the House of Bishops' Guidance in relation to Safeguarding and have adopted their 'Safeguarding Policy' "Promoting a Safer Church". Safeguarding remains a high priority of the PCC and is a standard Agenda item at every PCC, OPC Committee and LPC Committee meeting.

The charity provides each new trustee with a copy of the Charity Commission guidance relating to the roles and responsibilities of trustees, a copy of the last year's charity accounts and past trustee minutes. Other trustees provide help and assistance throughout the induction process. During the year all the following served as members of the PCC: - Ex Officio member: Rev Canon Stuart Haynes (Associate Minister) Wardens:

Mr Jon Gladders (Now Chairman) (OPC) Mr. Mark Rawsthorn (representative on Deanery Synod) (OPC) Mrs Margaret Priestley - (From 24/04/23) (OPC) Mrs Lynn Smith (LPC) Mrs Elizabeth Beeston (LPC) Elected members: Ms Kate Arnold Mr. Andrew Beeston (representative on Deanery Synod) Mr Rodney Birchall Mrs Judith Bradshaw (LPC Treasurer; representative on Deanery Synod) Mr. Andrew Burke Mr. Robert Webster Mrs Margaret Hall Mrs Pauline Kenyon Mrs Winifred Pemberton

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PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Cont.)

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. Under normal circumstances, volunteers undertake a variety of roles including:

preparing and decorating Church and Chapel for services, leading worship there, in schools, nursing homes and elsewhere;

serving refreshments at various activities including Tiddlers, Soup Stop, Coffee Stop and various extra services associated with the agricultural year;

inspecting premises, and performing or arranging repairs, to ensure safety; raising funds and managing the charity’s finances. administration relating to church meetings.

Organisation

The PCC has a Standing Committee as required by law; these have the power to transact the day to day business of the charity between Council Meetings, subject to any directions by the council.

Electoral Roll

The number of names on the electoral roll as reported at the APCM in April 2024 was: - SS Peter and Paul (Ormskirk) 88 (2023 - 88).

St John (Lathom) 54 (2023 - 57)

Review of the Year including Achievements and Performance

This was a year of change as we continued to have discussions over the future shape of mission and ministry across the parish, These important conversations enabled us to discern the ministry our next priest would be called to. It has led to frank deliberations on whether we felt God was calling us to continue to be part of the Fit for Mission journey with other deanery churches. This led to Lathom Park Chapel deciding not to continue on that journey. Ormskirk Parish Church remained committed to the Fit For Mission conversation. The PCC agreed that Lathom would explore other relationships for the future. Both Chapel and Church were working on profiles to attract future ministers.

However, we have cooperated between Lathom Chapel and the parish church on our worship arrangements, drawing in particular on the chapel’s place in the agricultural year. We strengthened links with Ormskirk CofE School. We have made progress on tackling the graveyard, developing our vision for the Heritage Project and had a busy Christmas with switch on, a tree festival and our Christmas nativity being highlights. The Chapel had a service to celebrate 100 years of public worship.

Interregnum

We continued to be in interregnum with both Chapel and Parish Church being supported by lay members, retired ministers and our self-supporting minister. Local ministers both serving and retired helped with funerals at both the parish church and chapel.

Both were working on separate arrangements for future ministry with Ormskirk Parish Church looking at a threeyear interim post to enable them to consolidate their vision for the future. Lathom Park Chapel are co-operating with St Pauls Skelmersdale on a shared minister.

Ecumenical relations

We continue to be a partner in Churches Together in Ormskirk and the Parish Church led the Christian input into the town’s Christmas lights switch on. The church benefited from being lit up on this occasion and saw an increased number of visitors with music, a tree festival and other activities in and around church. Church leaders breakfasts continues.

Other Ecumenical activities include the Ormskirk Food Bank which operates from New Church House on Tuesday and Friday mornings. This continued throughout 2023 and face to face contact resumed once more. The Debt Advice Centre held at Emmanuel Church has continued to operate and the Ormskirk Street and School Pastors have continued to be a presence in the town centre on Saturday evenings, or at the school gate.

Deanery Synod

During 2024 the Deanery Synod met three times; February, June and September. The main focus of the meetings was discussion, sharing of information and trying to gain an understanding of Fit for Mission and the potential impact it may have on the parishes in the Deanery

Due to the very different contexts of the Church and the Chapel, we report separately on activities.

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PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Cont.)

Activities - Ormskirk Parish Church.

The Parish Church is an active place of worship aiming to live out its values and vision to be the church at the centre of the town.

We have established a pattern of worship where the first Sunday of the month sees Church for All in the Hall led by Local Missional Leader Rod Birchall. This informal café style worship has attracted all ages. It continues to thrive with 20 regulars from all ages and we want to explore more ways for it to grow. We have invested in technology to improve the quality of worship. The remaining Sundays are usually services of communion following an orthodox Common Worship pattern.

Congregation numbers have declined however they linger around an average of 40 . We have attracted a few new regulars to our worship. We continue with our Open Table community aimed at the LGBTQIA+ community but this congregation remains fragile. At the end of the year we started a Young Adults Group

The service of Holy Communion on Thursday (market day) continues but with small numbers. This is maintained through external clergy

Baptisms, weddings and funerals have continued in the church. In 2024 there were 18 funerals or burials of ashes, some of which had a service in church but others only at the Crematorium; 9 baptisms; 3 weddings. Both the traditional carol service and Christmas nativity were well attended with the nativity being extremely popular and successful with numbers back to pre-covid levels. Once again we did not hold a service on Christmas morning in the parish instead encouraging members to worship at Lathom

Tiddlers, our pre-school worship group that meets in NCH on Mondays has continued to flourish under its new leadership despite a period of time when NCH was out of action. Attracting around 50 children and parents this is a great congregation and outreach.

Mothers' Union meets on the first Thursday of every month, 1.30 - 3pm in New Church House We remain the place of worship for civic services. We saw large numbers at the town's annual Remembrance service in 2024 As in previous years, the Scouts held a carol service in early December.

Church services for Ormskirk C of E School were held for Easter, Harvest and Christmas as well as the July end of year service. Church-led worship in school returned and welcomed the SHINE Committee from the school to lead our annual toy service in advent. Our SSM has also established good links with Ormskirk West End and occasional visits to and from other local primary schools.

Pastoral care

Pastoral care continues on an informal basis but it is a challenge with fewer numbers available and we don’t currently have a pastoral care team.

The monthly Communion at The Fountains (a retirement housing complex of 68 flats which is within the parish) has continued on a regular basis.

Mission and evangelism

We made good progress with the Heritage Project starting to formulate plans for a major funding bid to support the redevelopment of the church creating a cultural and heritage venue as well as a place of worship. We have established a Community Interest Company to pursue this bid and bring professional expertise to the delivery of events at the parish church.

We continued a substantial programme of events during advent. Starting at Switch On, where we were lit up again and had a programme of events. We had a Christmas Tree Festival throughout advent. Unfortunately extreme weather prompted the cancelation of a major performance of the Christmas Carol with live band.

We maintain links with Edge Hill University and civic leaders. This is through a variety of activities including the Public Service Leaders breakfast. These are attended by key leaders from the University, the hospital, local schools, the emergency services and the Council.

Members of the congregation, and visitors, contribute to our work overseas by regular donations (in envelopes and by standing order) or occasional donations (in collecting boxes, a carboy at the west end of church, and a Christmas card). From these donations the church sends money to British-based charities working abroad. The graveyard

One issue that has been a concern to the PCC has been the condition of our large graveyard. This has created concern from members of the community so we have tried to work with a range of partners – the council, police, scouts, ATC and individuals – to clean up the graveyard. We have re-engaged with Community Payback who have been doing sterling work in managing the landscape around the church.

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PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Cont.)

Activities - Lathom Park Chapel.

Worship and prayer

Services are held every Sunday morning at the chapel and as the chapel is located in a farming community we hold special services throughout the year to embrace the rhythm of the farming cycles. The farming, Christmas, Easter and Remembrance services are well attended by our regular congregation and people from our wider community. Lathom Park school children attend the chapel for their end of term services and the chapel also hosts services for NSG, the Freemasons and the Women’s Institute

Pastoral care

The Chapel continues to provide pastoral support to farming families suffering difficult family circumstances and to others who are ill at home or in hospital The volunteer Street Carers scheme in Lathom has become less formal the chapel members offer a friendly face and a listening ear.

Mission and evangelism

The regular cycle of walks, history talks, visiting groups, Sunday afternoon openings and social events continued in 2024. We held a celebration weekend in July to commemorate 100 years of public worship at the chapel with a garden party on Saturday and a thanksgiving service on Sunday presided over by Bishop John followed by a lunch in the gardens of the chapel - with the Earl of Derby and Baron Skelmersdale in attendance with many from our congregation and the wider community. We had successful male voice choir concerts at Harvest and Christmas drawing in people from the wider community.

Links to Lathom Park church school continue to be excellent. Members of the congregation serve as School Governors and as a specific school contact working with the head teacher and staff. Bibles have been bought by the chapel for each of the juniors at the school to for their personal use during their lessons and to keep when they leave primary school.

During 2024 there was 1 funeral and one burial of ashes held at the chapel.

The chapel continues to support Farm Africa, a small charity that helps farmers in Africa grow their community out of hardship. We also support The Foodbank, The Children’s Society, RBL Poppy Appeal and Cancer Research.

Financial Review

Results for the year are set out on page 8.

New Church House

Lettings income at New Church House remains low and the PCC are looking at ways to increase lettings. This has included an investment of around £40k from the buildings fund to redecorate and invest in improved flooring. We have also invested in the AV system through kind donation of a parishioner. We are looking to further invest and market the building.

Ormskirk Parish Church

Income in 2024 was £92,204 with expenditure £131,788 giving a deficit of £39,584. This was partly offset by a gain on investments of £4,192. The total funds as at 31st December are £548,784, including restricted and endowment funds of £132,010 and a Capital Asset fund of £345,000.

Due to the major repairs that needed to be carried out on the church and the organ, the PCC have had to reduce the amount paid to the Diocese in respect of Parish Share from £42,000 in 2023 to only £27,000 in 2024. Lathom Park Chapel

Income in 2024 was £36,479 with expenditure £52,932 giving a deficit of £16,453. This was offset by a gain on investments of £3,743. The total funds as at 31st December are £100,950, including restricted and endowment funds of £31,003.

Phase 1 of the repairs identified in the Quinquennial report of 2023 were completed at a cost of nearly £10,000. Phase 2 the remaining repairs have been costed at £25,000 plus VAT for which grants are being sought.

Plans for the Future

During the interregnum period the wardens, retired ministers and lay readers ensure our regular, farming and other services continue.

After a number of discussions at the chapel committee and with the Archdeacon and Area Dean a proposal was put forward by the diocese for the chapel to become a parish in its own right with a minister who would also have chaplaincy responsibilities in the Skelmersdale area, for example in Lathom High School, West Lancs College, and the Concourse. It was agreed the proposal is worth pursuing. The details and job profile are to be developed in 2025. There are three weddings booked for 2025.

We will continue to reach out to the wider community to draw more people to the chapel: the chapel will be open for visitors on Sunday afternoons in the summer months and on Heritage Open Days; concerts are being arranged and the historical talks and walking groups with refreshments a regular feature; offering fellowship with tea and biscuits after every service and continue our tradition of lunches following the farming services

Page 6

PAROCHIAL CHURCH COUNCIL OF

SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Cont.)

Reserves policy

It is our policy to attempt to maintain unrestricted general funds, which are the free funds of the charity, at a level that equates to a minimum of four months’ unrestricted expenditure plus utility costs. At this level the trustees feel that the PCC would be able to continue its activities and cope with fluctuations in the level of income from donations, fund-raising and other sources. At 31[st] December 2024 the actual reserves stood at £78,768 (2023: £81,182) this is more than the overall target of about £40,000.

Risk Statement

The charity operates to a set of Financial Procedures; we review these from time to time, and amend them as needed to reflect any developments.

The Wardens of Church and Chapel regularly review the premises to identify any possible Health and Safety issues, and take remedial action. The Wardens also address any matters raised by the insurance company

The PCC regularly reviews the Safeguarding policy and ensures that it carries out formal checks on any person who may be working with children or vulnerable adults.Ormskirk Parish Church aims to create a welcoming and respectful environment which enables safeguarding concerns to be raised and responded to openly, promptly and consistently. We follow the House of Bishops' Guidance in relation to Safeguarding and have adopted their 'Safeguarding Policy' "Promoting a Safer Church". Safeguarding remains a high priority of the PCC and is a standard Agenda item at every PCC, OPC Committee and LPC Committee meeting.

Public Benefit Statement

When planning our activities for the year, the PCC gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

We try to enable ordinary people to live out their faith as part of our parish community through: Worship and prayer; learning about the Gospel and developing their knowledge and trust in Jesus. Provision of pastoral care for people living in the parish.

Missionary and outreach work.

To facilitate this work, it is important that we maintain the fabric of Ormskirk Parish Church, New Church House and Lathom Park Chapel.

Trustees' responsibilities in relation to the financial statements

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the PCC

……………………………………………………………… Mr Jon Gladders (Chairman) 13th October 2025

Page 7

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THE PCC OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM)

Report to the Parochial Church Council (PCC) of SS Peter and Paul (Ormskirk) with St John (Lathom) (the Trust) on my examination of the accounts for the year ended 31st December 2024 which are set out on pages 8 to 16 of your Annual Report.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act: or

  2. the accounts do not accord with those records.

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

I have no concerns and 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.

Mr P. J. Collins (F.C.A) Collins & Co. Chartered Accountants Suite 13 Hattersley House 1 Hattersley Court Ormskirk L39 2AY

13th October 2025

Page 8

PAROCHIAL CHURCH COUNCIL OF

SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER, 2024

Unrestricted
Funds
Note
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
81,405
Charitable activities
3
30,120
Other trading actvities
4
4,947
Investments
5
2,383
TOTAL INCOME
118,855
EXPENDITURE ON:
Charitable Actvities
6
99,028
Raising funds
7
3,533
TOTAL EXPENDITURE
102,561
16,294
Gains/(losses) on investments
3,355
NET INCOME/(EXPENDITURE)
19,649
TRANSFER BETWEEN FUNDS
8
27,308
NET MOVEMENT IN FUNDS
46,957
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY, 2024
439,764
(As previously stated)
PRIOR YEAR ADJUSTMENT
9
0
REVISED FUNDS BROUGHT FORWARD
439,764
(As restated)
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER, 2024
486,721		 Restricted
Endowment
Funds
Funds
£
£
4,211
136
0
681
0
4,800
0
9,828
0
82,159
0
0
82,159
0
(72,331)
0
4,266
314
(68,065)
314
(27,308)
0
(95,373)
314
246,307
11,765
0
0
246,307
11,765
150,934
12,079		 TOTAL FUNDS
2024
2023
£
£
85,616
91,116
30,256
24,265
5,628
7,092
7,183
6,868
128,683
129,341
181,187
155,520
3,533
4,511
184,720
160,031
(56,037)
(30,690)
7,935
25,768
(48,102)
(4,922)
0
0
(48,102)
(4,922)
697,836
658,451
0
44,307
697,836
702,758
649,734
697,836

Page 9

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) BALANCE SHEET AT 31ST DECEMBER, 2024

Endowment &
Note
Unrestricted
Restricted
2024
Funds
Funds
£
FIXED ASSETS
Tangible Assets
11
345,000
0
345,000
Investments
12
104,176
155,453
259,629
Total fixed assets
449,176
155,453
604,629
CURRENT ASSETS
Debtors
13
10,565
25
10,590
Cash at Bank and in Hand
37,581
7,535
45,116
Total current assets
48,146
7,560
55,706
LIABILITIES:
Creditors: Amounts falling due within one year
14
10,601
0
10,601
NET CURRENT ASSETS
37,545
7,560
45,105
Creditors: Amounts falling due after more than one year
0
0
0
TOTAL NET ASSETS
486,721
163,013
649,734
FUNDS OF THE CHARITY
15
Unrestricted funds
486,721
0
486,721
Restricted funds
0
150,934
150,934
Endowment funds
0
12,079
12,079
Total charity funds
486,721
163,013
649,734		 2023
£
345,000
270,286
615,286
12,011
77,632
89,643
7,093
82,550
0
697,836
439,764
246,307
11,765
697,836

Approved by the Parochial Church Council on 13th October 2025 and signed on its behalf by:

……………………………………………………… ……………………………………………………………… Mr Jon Gladders (Chairman) Mrs Judith Bradshaw

The notes on pages 10 to 16 form part of these accounts.

Page 10

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024

1 Accounting Policies

The financial statements have been prepared in accordance with applicable accounting standards and the Charities SORP 2015 FRS 102.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

The accounts include transactions, assets and liabilities for which the PCC is held responsible in law. They do not include the accounts of church groups that owe their 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 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 forward 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 represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Income and endowments

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 notified of its legal entitlement to the amount due. Dividends and all other income is accounted for when receivable.

All incoming resources are accounted for gross.

For investment purposes any surplus funds are usually of a short term nature and are kept in interest bearing accounts.

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31st December.

Expenditure

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 Parish Share is accounted for when paid. Any share unpaid at 31st December is not provided for in these accounts.

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.

The pension costs charged in the financial statements represent the contributions payable by the PCC during the year.

Page 11

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Cont.)

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated land and beneficed property is excluded from the accounts by section 10(2)(a) of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Freehold land and property is not being depreciated, as in the view of the PCC, they are maintained to a sufficiently high standard which ensures that the market value of the properties is not less than the carrying value shown in the accounts.

Fixtures, fittings and office equipment

Equipment used by the church is depreciated on a straight line basis over 4 years. Individual assets with a purchase price of £10,000 or less are written off when the asset is acquired.

Investments

Investments are valued at market value at 31st December.

Current Assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

Reserves

It is the intention of the trustees to maintain sufficient unrestricted reserves to meet the current level of running expenses of the organisation.

Page 12

PAROCHIAL CHURCH COUNCIL OF

SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Continued)

2
3
4
5		 Endowment &
Unrestricted
Restricted
Funds
Funds
£
£
Donations and legacies
Planned Giving:
Tax Efficient Giving
38,094
1,179
Income Tax Recoverable
8,786
209
Other planned giving
9,991
0
10,045
0
Sundry Donations & Appeals
6,888
1,077
Legacies
3,000
0
Grants
4,601
1,746
81,405
4,211
Charitable activities
Wedding and Funeral Fees
19,212
0
7,951
0
Miscellaneous Income
2,957
136
30,120
136
Other trading actvities
Fundraising and other events
4,577
681
Bookstall
370
0
4,947
681
Investments
2,383
4,800
2,383
4,800
Dividends and Interest (including any
reclaimed tax)
Collections (open plate) at all
Services
Rent from Church Hall/Church
Property		 Endowment &
TOTAL
Unrestricted
Restricted
2024
Funds
Funds
£
£
£
39,273
38,603
6,641
8,995
12,638
1,882
9,991
5,862
1,359
10,045
8,347
0
7,965
3,409
3,317
3,000
0
0
6,347
6,286
2,772
85,616
75,145
15,971
19,212
15,125
433
7,951
8,680
0
3,093
27
0
30,256
23,832
433
5,258
5,941
940
370
211
0
5,628
6,152
940
7,183
4,383
2,485
7,183
4,383
2,485		 TOTAL
2023
£
45,244
14,520
7,221
8,347
6,726
0
9,058
91,116
15,558
8,680
27
24,265
6,881
211
7,092
6,868
6,868

Page 13

PAROCHIAL CHURCH COUNCIL OF

SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Continued)

6
7		 Endowment &
Unrestricted Restricted
Funds
Funds
£
£
Charitable Actvities
Missionary Giving
CMS
0
0
Sick & Needy
0
1,500
Sundry Donations (<£1,001 each)
691
6,000
Ministry:
Parish Share
52,876
0
Clergy - Housing
650
0
Clergy - Expenses
460
15
Administrator - Salaries
6,047
0
Organist - Salary
4,503
0
Church - Heat, Light & Water
3,625
7,873
Church - Repairs & Maintenance
906
2,528
Major Repairs
10,873
8,904
Churchyard and Grounds
2,125
0
NCH - Heat, Light & Water
637
3,449
NCH - Repairs & Maintenance
0
786
NCH - Major Repairs & Decoration
0
33,796
Cleaning and Waste Disposal
1,838
0
Insurance
2,410
7,816
Service Expenses
2,918
0
Organ & Piano Maintenance
264
9,269
Postage, Printing & Stationery
873
0
Telephone
1,070
0
3,600
0
Sundy Expenses
2,662
223
99,028
82,159
Raising funds
Fundraising & Event Costs
3,533
0
Giving Envelopes & LDBF Fees
0
0
3,533
0
Accountancy & Independent
Examiner's Fees		 Endowment &
TOTAL
Unrestricted
Restricted
2024
Funds
Funds
£
£
£
0
0
2,000
1,500
0
1,240
6,691
505
349
52,876
67,617
0
650
1,405
0
475
1,505
9
6,047
12,994
0
4,503
4,923
0
11,498
12,296
450
3,434
5,316
672
19,777
966
3,890
2,125
6,408
0
4,086
8,167
0
786
2,306
0
33,796
0
0
1,838
4,229
0
10,226
9,502
0
2,918
1,002
732
9,533
1,263
0
873
981
(31)
1,070
976
0
3,600
3,309
0
2,885
539
0
181,187
146,209
9,311
3,533
3,114
840
0
557
0
3,533
3,671
840		 TOTAL
2023
£
2,000
1,240
854
67,617
1,405
1,514
12,994
4,923
12,746
5,988
4,856
6,408
8,167
2,306
0
4,229
9,502
1,734
1,263
950
976
3,309
539
155,520
3,954
557
4,511

8 Transfer of funds

£28,058 of this relates to costs incurred in 2023 in respect of the Ormskirk Parish church and New Church House for insurance, light & heat and routine maintenance which the PCC deem to be valid deductions from the restricted building fund.

Page 14

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Continued)

The prior year adjustment in 2023 related to a re-assessment by the PCC of it's financial responsibilities in regards to "Parish Share". The result of which is that Parish Share is now accounted for when paid which was a change in the accounting policy last year.

10

Staff Costs
Wages and Salaries
Social Security Costs
Pension Costs		 2024
£
10,550
0
0
10,550		 2023
£
17,917
0
0
17,917

The wages paid relate to various Church Worker. No employees (2023: None) received more than £60,000 remuneration during the year.

11
12		 Tangible Fixed Assets
COST OR VALUATION
At 1st January, 2024
Additions
Disposals
At 31st December, 2024
DEPRECIATION
At 1st January, 2024
Charge for the year
Disposals
At 31st December, 2024
NET BOOK VALUE
At 31st December, 2024
At 31st December, 2023
Investments
CCLA Investments - UnRestricted Funds -
Ormskirk
CCLA Investments - Endowment Funds -
Ormskirk
CCLA Investments - Restricted Funds -
Ormskirk
CCLA Investments - Restricted Funds -
Lathom
CCLA Investments - Unrestricted Funds -
Lathom		 Freehold
Land &
Buildings
£
345,000
0
0
345,000
0
0
0
0
345,000
345,000
2023
Market
Value
49,201
128,108
11,481
59,346
22,150
270,286		 Fixtures
and
Fittings
£
0
0
0
0
0
0
0
0
0
0
Additions
Net
(Disposals)
Gain/loss on
in year
Revaluation
6,077
945
(18,077)
2,933
0
314
(13,803)
2,410
7,210
1,334
(18,593)
7,936		 Total
£
345,000
0
0
345,000
0
0
0
0
345,000
345,000
2024
Market
Value
56,223
112,964
11,795
47,953
30,694
259,629

Page 15

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Continued)

13
14
15		 Debtors:
Amounts receivable within one year
Income Tax recoverable
Other Debtors
Creditors: Amounts falling due within one year
Accruals and Deferred Income
Trade Creditors
Other creditors
Analysis of Net Assets by Fund
Unrestricted
Funds
£
Fixed Assets
449,176
Current Assets
48,146
Current Liabilities
(10,601)
Long Term Liabilities
0
Fund Balance
486,721		 Restricted
Funds
£
143,658
7,276
0
0
150,934		 2024
£
6,916
3,674
10,590
2024
£
7,200
1,495
1,906
10,601
Endowment
Funds
£
11,795
284
0
0
12,079		 2023
£
10,540
1,471
12,011
2023
£
3,600
3,493
0
7,093
Total
£
604,629
55,706
(10,601)
0
649,734

Accruals and Deferred Income
Trade Creditors
Other creditors
Analysis of Net Assets by Fund
Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Fund Balance

16 Fund Details

The restricted funds comprise various funds as set out below including; building funds, grants and donations received for mission, the organ, the Youth worker and the Sick & Needy. The endowment funds represent permanent endowments from donors many years ago, which require the money to be spent on the sick and needy.

17 Designated Funds
2023
£
Unrestricted Funds are as follows:
Ormskirk Parish Church
General Funds
(4,210)
Capital Asset Fund - NCH
345,000
OPC Fabric Fund
13,582
Lathom Park Chapel
General Funds
85,392
439,764		 Transfers
Income
Expenditure
Gains/Losses
£
£
85,288
38,307
29,003
0
0
0
0
13,582
0
33,567
50,672
1,660
118,855
102,561
30,663		 2024
£
71,774
345,000
0
69,947
486,721

General Funds

This represents the resources available to the PCC to spend on the charitable objectives outlined in the Report.

Capital Asset Fund - NCH

This represents the cost or valuation of New Church House

OPC Fabric Fund

Proceeds from the sale of land in 2019 were set aside by the PCC for use on the church fabric. This represented the remainder which have now been re-designated for other purposes

Page 16

PAROCHIAL CHURCH COUNCIL OF SS PETER AND PAUL (ORMSKIRK) WITH ST JOHN (LATHOM) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2024 (Continued)

18 Restricted Funds
Restricted Funds are as follows:
Ormskirk Parish Church
Buildings Fund
Choir & Music Fund
Missionary Fund
Organ Fund
Gladders Fund
Sick & Needy Fund
Tiddlers Fund
Youth Worker Fund
Lathom Park Chapel
Buildings Fund		 2023
£
169,508
426
6,538
14,839
225
5,554
302
20,931
27,984
246,307		 Transfers
Income
Expenditure
Gains/Losses
£
£
£
4,381
62,907
(25,125)
0
45
0
1,995
6,000
0
0
9,269
0
0
0
0
404
1,500
0
136
178
0
0
0
0
2,897
2,245
2,083
9,813
82,144
(23,042)		 2024
£
85,857
381
2,533
5,570
225
4,458
260
20,931
30,719
150,934

Buildings Fund

This represents monies for the maintenance and substantial repairs to our buildings.

Choir & Music Fund

This represents monies to provide for robes, music, and other benefits for the choir.

Missionary Fund

This represents congregational donations which are passed on to six church-based charities working overseas.

Organ Fund

This derives from gifts and fundraising for major repairs to the organ.

Gladders Fund

Monies received to be passed to other charities.

Sick & Needy Fund

This represents grants from the Henry Smith Charity, plus interest from four historic charities. It is disbursed at the discretion of the incumbent or churchwardens to individuals and families in Ormskirk facing financial hardship.

Tiddlers Fund

This represents the balance of subscriptions over running costs for our Mums and Toddlers group.

Youth Worker Fund

This represents donations, primarily sought from the congregation many years ago, to employ a youth worker. The PCC continues to look for ways, short of direct employment, in which to further its aims and objectives among young people.

19 Endowment Funds
The Endowment Funds are as follows:
Ormskirk Parish Church
Sick & Needy Fund
Lathom Park Chapel
Clergy Expenses Fund		 Income/
Payments/
Realised
Transfers/
2023
Gains/Losses
Gains/Losses
£
£
£
11,481
0
314
284
15
(15)
11,765
15
299		 2024
£
11,795
284
12,079

20 Capital Commitments

The PCC has no Capital Commitments at the accounting date ( 2023 £Nil ).

21 Contingent Liabilities

The PCC had no contingent liabilities at 31st December 2024 (2023 £Nil):

SS PETER AND PAUL (ORMSKIRK) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER, 2024

Unrestricted
Funds
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
55,663
Charitable activities
28,002
Other trading actvities
256
Investments
1,367
TOTAL INCOME
85,288
EXPENDITURE ON:
Charitable Actvities
51,319
Raising funds
570
TOTAL EXPENDITURE
51,889
33,399
Gains/(losses) on investments
945
NET INCOME/(EXPENDITURE)
34,344
TRANSFER BETWEEN FUNDS
28,058
NET MOVEMENT IN FUNDS
62,402
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY, 2024
354,372
(As previously stated)
PRIOR YEAR ADJUSTMENT
0
REVISED FUNDS BROUGHT FORWARD
354,372
(As restated)
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER, 2024
416,774		 Restricted
Endowment
Funds
Funds
£
£
1,995
0
136
0
0
0
4,785
0
6,916
0
79,899
0
0
79,899
0
(72,983)
0
2,933
314
(70,050)
314
(28,058)
0
(98,108)
314
218,323
11,481
0
0
218,323
11,481
120,215
11,795		 TOTAL FUNDS
2024
2023
£
£
57,658
61,895
28,138
23,042
256
2,499
6,152
6,174
92,204
93,610
131,218
115,462
570
2,647
131,788
118,109
(39,584)
(24,499)
4,192
16,412
(35,392)
(8,087)
0
0
(35,392)
(8,087)
584,176
547,956
0
44,307
584,176
592,263
548,784
584,176

This page does not form part of the Statutory Accounts.

ST JOHN (LATHOM) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER, 2024

Unrestricted
Funds
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
25,742
Charitable activities
2,118
Other trading actvities
4,691
Investments
1,016
TOTAL INCOME
33,567
EXPENDITURE ON:
Charitable Actvities
47,709
Raising funds
2,963
TOTAL EXPENDITURE
50,672
(17,105)
Gains/(losses) on investments
2,410
NET INCOME/(EXPENDITURE)
(14,695)
TRANSFER BETWEEN FUNDS
(750)
NET MOVEMENT IN FUNDS
(15,445)
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY, 2024
85,392
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER, 2024
69,947		 Restricted
Endowment
Funds
Funds
£
£
2,216
0
0
0
681
0
0
15
2,897
15
2,245
15
0
0
2,245
15
652
0
1,333
0
1,985
0
750
0
2,735
0
27,984
284
30,719
284		 TOTAL FUNDS
2024
2023
£
£
27,958
29,221
2,118
1,223
5,372
4,593
1,031
694
36,479
35,731
49,969
40,058
2,963
1,864
52,932
41,922
(16,453)
(6,191)
3,743
9,356
(12,710)
3,165
0
0
(12,710)
3,165
113,660
110,495
100,950
113,660

This page does not form part of the Statutory Accounts.