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2024-12-31-accounts

THE PARISH CHURCH OF SAINT COLUMBA , ANFIELD

ANNUAL REPORTS AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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CONTENTS

Legal and administrative information

Aims and Purposes

Trustees Reports – Statutory and Non-Statutory

Financial Review

Independent Examiner’s Report

Statement of Financial Activities

Notes to the Financial Statements

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THE PARISH CHURCH OF SAINT COLUMBA, ANFIELD ‘MISSIONARY DISCIPLES: POINTING PEOPLE TO JESUS’

THE VICAR

Fr Daniel Howard SSC

St Columba’s Vicarage, Pinehurst Avenue, Liverpool, L4 7UQ 0151 474 7231 fr.danielhoward@gmail.com

Chairman’s Report for the year ended 2024

Easter 2025

‘Set your minds on things that are above.’

Dear Friends,

On Easter day we heard the words of Saint Paul to the Church at Colossae (3.2), ‘set your minds on the things that are above, not on things that are on earth. For you have died, and your life is hidden with Christ in God.’

As with all the scriptures, these words are addressed to us as much as they were addressed to the first Christians. As we look back over the course of the last year in this report, I would encourage you to have those words in your mind, for what is the Paschal mystery that we have celebrated? It is the opening up of new life in, through and with Christ.

In 2024 we were blessed with signs of this new life.

As a parish, we were able continue to foster the close links with our sister parishes in the Chapter of Transfiguration, those parishes under the extended episcopal care of the Bishop of Beverley, of which I serve as Dean of the Chapter. The relationships that have been formed over a number of years, but deepened in recent times, are bearing fruit as we work closely in the area of discipleship and mission. Key events that took place included ‘Saint Luke’s Mission Action Plan’ – a study day on Saint Luke’s gospel led by Fr Nicolas Stebbing a brother of the Community of the Resurrection. During this day we were encouraged to remember the focus of the Good News as recorded in Luke, namely, the mercy of God and the importance of the poor in the Kingdom of God. At another event we were engaged with the ‘brighter course’ in which we were encouraged to proclaim that gospel to all whom we meet.

A key point of collaboration amongst the chapter came in the summer months, as we took a group of children to the Youth Pilgrimage at the Shrine of Our Lady of Walsingham. This was the first trip since 2019 and was greatly enjoyed by all,

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and was made particularly special as we venerated the relic of Blessed (soon to be Saint) Carlo Acutis, the first millennial saint in the Church. His story of serving the poor and remaining faithful to Christ deeply touched the young pilgrims, and his young example spurred our own children on to return in 2025. Please do pray for our children that they may grow in faith.

Our work with children in this field and our family mass has led the Diocese to identify St Columba’s as a parish doing particularly well in this regard and bucking the national trends. As such, I was invited to be part of a regional programme, run by the national Church to further develop our work in this respect. Please do pray for me as I undertake this additional training, that it may bear fruit and open up further avenues to ‘new life’ for those missing from the life of the Church – in particular – please pray for the establishment of our toddler group, Columba’s Kids, and for some more volunteers to step forward in order to make this happen. Could that be you? Please have a chat with me if you think it could be.

Another glimpse of resurrection life that we have celebrated came at Easter last year, and that was the news that James Williams had been recommended for training for the priesthood. James had responded to the call of the Lord and that call was deemed to be genuine. +Stephen, our Bishop, has asked us all to pray earnestly that more men may respond to the call of God and offer themselves in the service of the Lord. We pray for James that his formation at the College of the Resurrection may prepare him for what lies ahead in the service of the people of God.

Whilst we have celebrated joys in the course of the year, there have been times of difficulty, and in in August, the PCC took the very difficult decision to close Columba’s Café. A lack of trade meant that the café had been struggling to cover its costs, exacerbated by the difficult economic climate. I would like to record again, my thanks to Sharon Oulton for her outstanding contribution to the life of the parish over many years of service as Parish Centre Manager.

In the Autumn, a number of candidates were confirmed by Bishop Stephen. It is a joy that after the difficult years of Covid, we now continue to see numerical growth in our parish. This has been achieved through hard work and much prayer. As the latest research indicates, those who provides lots of services and methods of outreach tend to see new people coming through doors. This has certainly been the case with Saint Columba’s.

At the close of the year, we received some good news for the future with the identification of a potential project manager to move forward the restoration of the church building.

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With the overall project needing over one million pounds of external funding, we are fortunate that John Williams has vast knowledge obtaining such funding and managing complex projects of this magnitude. Please pray that work will be successful in order that we can secure the future of the building for the years to come.

The year ended with very encouraging Christmas attendance at Mass, the best in seven years, with growth particularly at the Family Mass at 4.00 pm on Christmas Eve.

We have seen glimpses of new life, resurrection life, we have grown in faith and in number, we pray that 2025 may be another year of blessing.

Fr Daniel

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The Parish of Saint Columba’s is a well-established Christian community, located in the suburb of Anfield and Deanery of Liverpool North & Walton, within the Diocese of Liverpool.

Since the early incumbencies of Fr Norman Alcock and Fr James Howard Foy the parish has been firmly rooted in the Catholic tradition of the Church of England, and displays all its hallmarks both liturgically and doctrinally. The parish is led by Fr Daniel Howard, who was instituted as Vicar in February 2020. Fr Daniel is supported by two Churchwardens, Mr Jeff Brandwood and Mrs Irene Campbell, a retired priest, Fr Tom Allen, and a Reader, Mr Adrian Manson, who holds the Bishop’s License.

AIMS & PURPOSES

The Parochial Church Council (PCC) of the Parish of St Columba, Anfield has the responsibility of cooperating with the incumbent, Fr Daniel Howard, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social. The PCC is also specifically responsible for the maintenance of the Church of St Columba, Anfield.

OBJECTIVES & ACTIVITIES

The PCC is committed to enabling as many people as possible to worship in our church and to become part of our community. Our vision is detailed below (this is not an exhaustive list):

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ADMINISTRATIVE INFORMATION

The Parochial Church Council is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2020), and is registered with the Charity Commission, number: 1129512 under the name ‘The Parochial Church Council of the Ecclesiastical Parish of St. Columba, Anfield’.

CORRESPONDENCE ADDRESS:

St Columba’s Vicarage Pinehurst Avenue Anfield Liverpool L4 7UQ

BANK:

HSBC Lord Street Liverpool L2 6PG

INDEPENDENT EXAMINER:

Mr Stuart Gordon 1 Rowlands View Utkinton Tarporley Cheshire CW6 0LN

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INSURANCE PROVIDER:

Ecclesiastical Insurance Group Beaufort House Brunswick Road Gloucester GL1 1JZ

ARCHITECT:

Mr Andrew Kepczyk Kepczyk Pearce Sanderson 75 Wilmslow Road Handforth SK9 3EN

STRUCTURE GOVERNANCE & MANAGEMENT ,

The structure, governance and management of the parish is determined by the rules of the Church of England, in particular the Church Representation Rules 2020. This sets out the membership of the PCC, which consists of the incumbent (Vicar), other clergy licensed to the parish, and the reader (all ex-officio ), together with the two churchwardens (elected at the Annual Meeting of Parishioners) and members of the laity elected to serve on the Deanery Synod or Parochial Church Council (both of which are elected by the Annual Parochial Church Meeting).

Governance of the parish is provided by the Vicar, Churchwardens and PCC, whilst day-to-day management is the responsibility of the Vicar, Churchwardens and Officers of the Parochial Church Council. Whether ex-officio or elected, together, all PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent.

VICAR & CHAIRMAN:

Fr Daniel Howard SSC BA (Hons), M.St (Oxon)

HONORARY ASSISTANT PRIEST:

Fr Tom Allen

READER:

Mr Adrian Manson

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CHURCHWARDENS:

Mr Jeffery Brandwood & Mrs Irene Campbell

DEANERY SYNOD REPRESENTATIVES:

Mr Adrian Manson, Mr Malcolm Dorr & Mrs Jessica Howard

STANDING COMMITTEE:

Fr Daniel Howard, Jeff Brandwood (Warden), Irene Campbell (Warden), Adrian Manson (Secretary), Julie Holland (Treasurer).

The existence of the Standing Committee is required under the Church Representation Rules. It meets prior to PCC meetings to set the agenda for the meeting and transact delegated business.

The full membership list of the PCC is detailed below in the PCC report.

HEALTH & SAFETY OFFICER:

Mrs Jessica Howard

PARISH SAFEGUARDING OFFICERS:

Mrs Lynn Colgan & Mrs Jacqui Hale

ELECTORAL ROLL OFFICER:

Mrs Jacqui Hale

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STATUTORY REPORTS

REPORT ON THE ELECTORAL ROLL SINCE THE LAST APCM

This year a full revision of the electoral roll has taken place. The total number on the roll therefore stands at 59, of whom 30 live within the parish and 29 live outside our boundaries. In particular, we pray for the soul of Colleen Isaac who has died since last year’s roll. We pray too for those who have left the parish due to moving house: Ola Oyenuga and Barathi Goriparthi.

Jacqui Hale Electoral Roll Officer

Report on the Proceedings of the Parochial Church Council (2024)

  1. The membership of the PCC since the last APCM on Tuesday 28[th] May 2024 comprises of: Fr Daniel Howard (Vicar & PCC Chair); Mr Jeff Brandwood (Church Warden & PCC Vice Chair); Mrs Irene Campbell (Church Warden & Deanery Synod Representative); Miss Julie Holland (Treasurer); Fr Tommy Allen (Assistant Priest), Mr Adrian Manson (Reader, Secretary & Deanery Synod Representative); Mr James Williams (Deanery Synod Representative), Mrs Jessica Howard, Mrs Jacqui Hale; Mrs Joyce Jones, Mr Tony Oulton, Mrs Lynn Colgan, Mrs Lori Roberts, Mr Malcolm Dorr, Mrs Irene Taylor, Mrs Betty Doran and Mrs Sue Dowling. During the course of the year a number of changes took place to the PCC membership, Mrs Dowling and Mrs Doran resigned and Mr Williams left to begin his training for the priesthood. The casual vacancies were filled by Mrs Lorna Stanley, Mrs Jemma Johnstone and Mrs Marj Allen.

  2. The daily running of the parish was conducted by the Vicar. The PCC met on several occasions, including 21.03.24, 09.05.24, 04.08.24 and 15.10.24. In addition to this, it met, as is required by the PCC representation rules, immediately following the APCM for the year ended 2023 which took place on 28[th] May 2024. The standing committee was convened at multiple times between these meetings to consider urgent items during the course of the year.

  3. In addition to the regular reports received at each meeting including updates and deanery developments, discussion has also taken place on the following:

  4. Safeguarding: a safeguarding report can be seen below written jointly by the Vicar and the Parish Safeguarding Officers.

  5. Finance: a financial report can be seen below written jointly by the Vicar and the treasurer, Miss Julie Holland.

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At present, Mass is celebrated midweek on Tuesday at 7.00 pm, Wednesday at 10.00 am and Thursday at 12 noon. There are other seasonal services.

Adrian Manson PCC Secretary

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Safeguarding of Children and Vulnerable Adults

The safeguarding of children and vulnerable adults is a priority for St Columba’s. We are continuing to create a culture of safeguarding where responsibility for the protection of children and vulnerable adults is shared by all. Full safeguarding requirements are implemented, including confidential declarations, fit and proper persons forms, code of safer working practice and DBS checks are completed for elected PCC members and those who are eligible due to their work. The Safer Recruitment Process is followed for those working directly with vulnerable adults and children. At the last APCM the PCC has adopted the House of Bishops Safeguarding Policy, and this, as well as the contact details for diocesan and local safeguarding advisors feature on the ‘Promoting a Safer Church’ poster located around the building. The importance of training for those who undertake work with children, as well as for those in positions of leadership (PCC) was prioritised over the course of the last year and online training was facilitated in the hall over a number of afternoon sessions.

Fr Daniel Howard, Jacqui Hale & Lynn Colgan Safeguarding Team

Financial Report of the Parochial Church Council

For the last two years we noted the financial assessment of the parish was ‘stable’ rather than ‘secure’. We have seen a slight improvement in the finances of the parish due to changes in providers for essential utilities and also due to rent increases for user groups. However, operating costs remain higher than in previous years precisely because of these external factors which have not, overall, reduced to a substantial level. This year it will be necessary to undertake a stewardship campaign, in part to counter the costs experienced, but also, due to the fact that a small proportion of regular givers cover the majority of costs. If we wish to see the church flourish and be here in the immediate future – and if we wish to receive a new priest should a vacancy occur, then quite simply, giving must increase and be more evenly spread around the congregation, at present this is not the case. With the level of building work needed, as well as the professional costs that will be incurred, in addition to the increases in consumables and rates, it would be hugely beneficial if every worshipping member of the parish could consider their giving. If you give, could you make a slight increase? If you’ve stopped giving, could you re-start? If you don’t give, could you begin? I am ready to explain the multiple options for giving in complete confidence, so if you don’t give and would like to, please do be in touch. Generosity is key to our life as a parish – thank you to all who support the finances of the parish.

Julie Holland

The Accounts and Independent Examiner’s Report can be found in the pages following these reports, and are to be read in conjunction with these statements.

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Report on the Fabric, Goods and Ornaments of the Churches of the Parish Church & Community Centre

The overall stewardship of the ‘Fabric, Goods and Ornaments’ is an ongoing task undertaken year by year. This Fabric, Goods and Ornaments report is the process by which the Church of England oversees and ensures good management of all the Church physical assets. In 2024 the following works have been completed or undertaken:

Jeff Brandwood & Irene Campbell Churchwardens

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Report on the Proceedings of the Deanery Synod

The Liverpool North & Walton Deanery met several times over the course of the last year to transact business and hear reports from across the parishes. The deanery is still adjusting following the merger and is considering the pastoral reorganisation proposed by Fit for Mission. The decision, whether to opt into this new scheme or remain in our current position will be decided by every PCC and fed back to the Deanery. The Deanery kindly provided two grants for projects within the parish, namely, the Walsingham Youth Pilgrimage to help cover essential costs and a grant towards the establishment of a Toddler Group for the community.

Adrian Manson Deanery Synod Representative

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NON-STATUTORY REPORTS

Discipleship

To be a disciple of Jesus means to be close to him. Over the course of the year we have undertaken various discipleship courses all with the aim of deepening our relationship with Jesus. Over the Lenten season we thought carefully about how Jesus is the Bread of Life as we read the book with the same title produced by the Confraternity of the Blessed Sacrament. As Lent moved to Holy Week, which is perhaps the most important moment in our discipleship, we explored the theme of ‘Love Unknown’ each day, based on the words of Samuel Crossman’s famous passionate hymn, concentrating in a meditative way, on the things that Jesus did in order to reconcile us to the Father. We enjoyed a time of fellowship together through a meal on Good Friday and a devotional film intended to deepen our walk with Christ and anticipation of Easter. As the new liturgical year began with Advent, we embarked on a study of the essential components of the Nicene Creed, produced by the Society of St Wilfrid & St Hilda to mark 1,700[th] anniversary of the Council of Nicaea.

Food Pantry – Columba’s Kitchen

Columba’s Kitchen, our main act of service to the local community, saw exponential growth in the number of customers. Whilst we rejoice that people are able to access reasonably priced food through us, such a rise is cause for concern as clearly the cost of living crisis is seemingly pushing more people into complex situations which require assistance. A key moment came at Christmas as we were given a number of Christmas hampers (through Liverpool Football Club) to distribute to those who would benefit the most. It remains an honour and gospel imperative to serve in this way and the pantry is now embedded into our common life together. We rejoice that a steady stream of customers have filtered into our worshipping community and have encountered the Lord. Please pray that our desire to serve may be strengthened, and that we would find ways of proclaiming the Good News of Jesus Christ in this context.

Fr Daniel Howard

Family Mass

Columba’s Communion, better known as our family Mass was established to cater to the needs of families for whom Sunday morning worship was difficult. We continue to meet this need as often as possible, but this can be challenging at times given the huge amount of Liverpool FC fixtures that have fallen on a Sunday afternoon, making both travel and parking difficult.

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We have tried to reach out to new families, particularly those who have pledged to bring their children up in the Christian faith at baptism, but sadly with limited effect. All the research suggests that invitation remains the key way in which people join the life of the church. Could you invite your children or grandchildren – or better still – both? Remember, if we have been baptized, and have had our children/grandchildren baptized then we are required to share our faith with them – that was the promise made before God, it’s important for us to be reminded of this from time to time. Why not pray for your children/grandchildren and invite them to come along to Family Mass?

Fr Daniel Howard

Columba’s Crew

Columba’s Crew enjoyed having new children join across the course of the year. However, as children have joined, some have also left due to their families relocating out of Liverpool. Welcome is a key part of our mission and we are always eager for new people to join us and begin their journey of faith. We’re sure you will have relatives or friends with children, why not invite them along and encourage them to come! It is well known that children are described as the future of the church, that is true, but they are also the present – who can you bring along?

Jessica Howard

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The Parochial Church Council of the Ecclesiastical Parish of St Columba, Anfield

Independent Examiner’s Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of St Columba, Anfield

I report to the trustees on my examination of the accounts for the year ended 31[st] December 2024 which are set out on pages 19 to 28.

Responsibilities and basis of report.

As the charity trustees of the \trust 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 have followed all the applicable Directions given by the Charity Commission under section 145(5)b of the Act.

Independent Examiners Statement

In connection with my examination, I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  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 the accounting records: or

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

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.

Stuart Gordon Chartered Accountant, 1 Rowlands View, Utkinton, Cheshire, CW6 0LN 25[th] April 2025.

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Page 18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

INCOME FROM:
Note
Donations and Legacies
2
Other trading activities
3
Investments
4
Charitable Activities
5
Other Income
6
TOTAL INCOME
EXPENDITURE ON:
Raising funds
7
Charitable Activities
8
TOTAL EXPENDITURE
NET (EXPENDITURE)/INCOME
TRANSFERS BETWEEN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward at 1st January 2024
Total funds carried forward at 31st December 2024		 Unrestricted
Funds
£
25,567
66,273
650
101
0
92,591
6,164
96,596
102,760
(10,169)
0
(10,169)
589,248
579,079		 Restricted
Funds
£
648
0
0
5,625
0
6,273
12
6,949
6,961
(688)
0
(688)
2,327
1,639		 2024
2023
£
£
26,215
24,772
66,273
62,867
650
496
5,726
4,563
0
0
98,864
92,698
6,176
7,836
103,545
82,967
109,721
90,803
(10,857)
1,895
0
0
(10,857)
1,895
591,575
589,680
580,718
591,575
TOTAL FUNDS		 2024
2023
£
£
26,215
24,772
66,273
62,867
650
496
5,726
4,563
0
0
98,864
92,698
6,176
7,836
103,545
82,967
109,721
90,803
(10,857)
1,895
0
0
(10,857)
1,895
591,575
589,680
580,718
591,575
TOTAL FUNDS
92,698
7,836
82,967
90,803
1,895
0
1,895
589,680
591,575

The notes on pages 21 to 28 form part of these accounts.

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Page 19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

BALANCE SHEET AT 31ST DECEMBER 2024

Note
FIXED ASSETS
Tangible fixed assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
TOTAL NET ASSETS
THE FUNDS OF THE CHARITY
Unrestricted funds
15
Restricted funds		 2024
£
550,926
7,300
33,540
40,840
11,048
29,792
580,718
0
580,718
579,079
1,639
580,718		 2023
£
550,926
4,150
39,477
43,627
2,978
40,649
591,575
0
591,575
589,248
2,327
591,575

Approved by the Parochial Church Council on and signed on its behalf by:

….................................................................... …................................................................... Fr. Daniel Howard Miss Julie Holland The notes on pages 21 to 28 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1 Accounting policies

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 financial statement have been prepared in accordance with the Church Accounting Regulations together with applicable accounting standards and the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2015 FRS 102).

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

General funds represent the funds of the Parochial Church Council ("charity") that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity. Funds designated for a particular purpose by the trustees are also unrestricted.

Restricted funds are funds subject to specific conditions imposed by the donors or through the terms of an appeal.

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income.

Income

Donations, legacies and other voluntary income

Voluntary income received by way of grants, donations and gifts is included in the Statement of Financial Activities in the year in which it is received by or on behalf of the charity. Grant, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Funds raised by the seasonal fairs, fundraising events and similar events are accounted for gross. Sales of items from the church bookstall are accounted for gross.

The charity received substantial amounts of voluntary help from its supporters, but no attempt is made to place a financial value on these services and they have not been included.

Grants receivable

Grants are credited to the Statement of Financial Activities in the year in which they are receivable.

Other income

Rental income from the letting of the charity's premises is recognised when the rental is due.

Income from investments

Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting period.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1 Accounting policies (cont.)

for on revaluation of investments at 31st December.

Expenditure

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the charity.

Costs of raising funds

All expenses relating to fundraising, publicity, public relations and investment management charges are charged to this heading.

Charitable activities

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

The Diocesan Parish Share is accounted for when payable. Any Parish Share unpaid at 31st December is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the balance Sheet.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred

Tangible fixed assets and depreciation

Consecrated property and moveable church furnishings.

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

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. They are listed in the church's inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2000 there is insufficient cost information available and, therefore, such assets are not valued in the accounts. Items acquired since 1st January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 20 years) on a straight line basis. All expenditure incurred during the year on consecrated or benefice buildings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Freehold land and property is not 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.

Other fixtures, fittings and office equipment

All expenditure incurred during the year on individual items of equipment, fixtures and fittings with an original cost under £2000, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity's activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

1 Accounting policies (cont'd.)

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows:

Amortised over the period of the lease 20% on cost 33.33% on cost 25% reducing balance

Investments

Investments are valued at market value at 31st December. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

Current Assets

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

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

Contingent Liabilities and Provisions

In accordance with the SORP, a contingent liability is disclosed for those grants, which do not represent liabilities, where the possible obligation, which arises from past events, will only be confirmed by the occurrence of one or more uncertain future events not wholly within the trustees' control. Provisions are recognised for those grants where there is uncertainty as to the timing or amount and any uncertainty regarding the amount is more than one of determining a basis for reasonable estimation of the liability arising from that constructive obligation.

Charitable status and taxation

As a registered charity, the charity benefits from rates' relief and is generally exempt from income tax and corporation tax. The charity is not registered for value added tax.

2
Donations and legacies
Planned Giving:
Tax Efficient Giving
Income Tax recoverable
Other planned giving
Collections (open plate) at all
services
Donations
Legacies received		 Unrestricted
Funds
£
11,590
4,578
320
8,152
927
0
25,567		 Restricted
Funds
£
0
0
0
0
648
0
648		 TOTAL
2024
£
11,590
4,578
320
8,152
1,575
0
26,215		 Unrestricted
Funds
£
9,665
3,470
894
6,195
1,081
0
21,305		 Restricted
Funds
£
0
0
0
0
3,467
0
3,467		 TOTAL
2023
£
9,665
3,470
894
6,195
4,548
0
24,772

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

3
Other trading activities
Rent of premises
Café income
Fundraising income & activities
Wedding & funeral fees received
4
Investments
Dividends and interest
(including any reclaimed tax)
- on cash deposits
5
Charitable Activities
Bookstall
Grants
Chapter of the Transfiguration
Walsingham trip income
6
Other income
Sale of assets
7
Raising funds
Fundraising costs
Café and catering costs
8
Charitable Activities
Missionary & charitable giving:
Additional Curates' Society
Children's Society
Leprosy Mission
MacMillan Cancer Care
Walsingham Trust
World Vision
Sundry Donations
c/fwd		 Unrestricted
Funds
£
48,003
3,711
12,809
1,750
66,273
650
650
101
0
0
0
101
0
0
1,449
4,715
6,164
64
0
0
0
40
274
0
378		 Restricted
Funds
£
0
0
0
0
0
0
0
0
5,125
500
0
5,625
0
0
0
12
12
236
382
245
0
0
0
0
863		 TOTAL
2024
£
48,003
3,711
12,809
1,750
66,273
650
650
101
5,125
500
0
5,726
0
0
1,449
4,727
6,176
300
382
245
0
40
274
0
1,241		 Unrestricted
Funds
£
44,700
7,556
8,667
1,944
62,867
496
496
80
3,675
0
808
4,563
0
0
1,024
6,630
7,654
27
0
0
0
40
274
0
341		 Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
182
182
573
377
221
292
0
0
0
1,463		 TOTAL
2023
£
44,700
7,556
8,667
1,944
62,867
496
496
80
3,675
0
808
4,563
0
0
1,024
6,812
7,836
600
377
221
292
40
274
0
1,804

23

Page 24

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

8
Charitable activities(continued)
b/fwd
Ministry
Diocesan parish share
Vicarage housing costs
Vicarage telephone
Vicar's expenses
Chapter of the Transfiguration
Church costs:
Insurance
Heat and light
Rent and rates
Repairs and maintenance
Broadband
Community centre costs:
Rent and rates
Heat and light
Repairs, maintenance & cleaning
Wages - Centre manager
Pension - Centre manger
Food Pantry
Organist's salary
Costs of services
Printing, postage & stationery
Equipment hire
Payroll & pension costs
Walsingham trip costs
Licences & subscriptions
Legal fees
Accountancy fee
Bank charges
Sundries		 Unrestricted
Funds
£
378
24,638
3,022
630
284
0
3,339
1,686
478
5,244
530
5,159
10,886
5,982
25,422
715
0
2,250
2,234
984
729
626
301
154
0
600
167
158
96,596		 Restricted
Funds
£
863
0
0
0
0
385
0
0
0
0
0
0
0
0
1,000
0
0
0
0
0
0
0
3,701
0
1,000
0
0
0
6,949		 TOTAL
2024
£
1,241
24,638
3,022
630
284
385
3,339
1,686
478
5,244
530
5,159
10,886
5,982
26,422
715
0
2,250
2,234
984
729
626
4,002
154
1,000
600
167
158
103,545		 Unrestricted
Funds
£
341
24,576
2,883
742
13
0
3,449
946
421
719
686
(238)
8,897
5,131
14,209
281
0
2,050
1,651
822
1,344
953
960
292
0
1,488
157
339
73,112		 Restricted
Funds
£
1,463
0
0
0
0
0
0
875
0
0
0
0
2,500
890
2,015
0
1,455
0
357
0
0
0
0
0
0
0
0
300
9,855		 TOTAL
2023
£
1,804
24,576
2,883
742
13
0
3,449
1,821
421
719
686
(238)
11,397
6,021
16,224
281
1,455
2,050
2,008
822
1,344
953
960
292
0
1,488
157
639
82,967

9 Net incoming resources
Net incoming resources 2024 2023
£ £
Net incoming resources is stated after charging:
Staff costs (see note 10) 29,387 18,555

24

Page 25

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

10 Staff costs

ff costs
Wages and Salaries
Social Security Costs
Pension Costs		 2024
£
28,672
0
715
29,387		 2023
£
18,274
0
281
18,555

The average number of full-time equivalent employees (including casual and part-time staff) employed by the charity during the year was as follows:

Administration
Centre manager
Organist		 2024
0
1
1
2		 2023
0
1
1
2

During the year the charity employed members of staff as detailed above. None (2023: none) of whom earned more than £60,000 p.a. The trustees received £Nil remuneration (2023: £Nil) during the year. Trustees were reimbursed working expenses of £Nil (2023: £Nil) for the year. There were no other discloseable transactions in respect of trustees, persons closely connected with them or other related parties.

11 Tangible Fixed Assets
Freehold land
& buildings
£
COST OR VALUATION
At 1st January 2024
550,925
Additions
0
Disposals
0
At 31st December 2024
550,925
DEPRECIATION
At 1st January 2024
0
Additions
0
Disposals
0
At 31st December 2024
0
NET BOOK VALUE
At 31st December 2024
550,925
At 31st December 2023
550,925		 Fixtures,
fittings &
equipment
£
12,440
0
0
12,440
12,439
0
0
12,439
1
1		 Total
£
563,365
0
0
563,365
12,439
0
0
12,439
550,926
550,926

The freehold and leasehold buildings comprise the Community Centre located adjacent to the church. Equipment relates to various computers and a Flat Screen TV.

25

Page 26

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

12 Debtors
Income Tax recoverable
Prepayments and accrued income		 2024
£
7,075
225
7,300		 2023
£
4,150
0
4,150
13 Liabilities: Amounts falling due within one year
Trade creditors
Accruals and deferred income
Diocesan Loan		 2024
£
0
3,048
8,000
11,048		 2023
£
0
2,978
0
2,978

14 Analysis of Net Assets by Fund

Analysis of Net Assets by Fund
Fixed Assets
Current Assets
Current Liabilities
Liabilities after more than one year
Fund Balance		 Unrestricted
Funds
£
550,926
39,201
(11,048)
0
579,079		 Restricted
Funds
£
0
1,639
0
0
1,639		 Total
£
550,926
40,840
(11,048)
0
580,718

26

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

**15 ** Movement on funds
Unrestricted funds
Capital Asset Fund
General Fund
Total unrestricted funds
Restricted funds
Café Fund
Charity Funds
Loop Hearing System
Food Pantry Fund
Walsingham Youth Pilgrimage
Chapter of the Transfiguration
Mothers & Toddlers group
Total restricted funds
Total Funds		 At 1st
January
2024
£
550,926
38,322
589,248
2,012
215
100
0
0
0
0
2,327
591,575		 Incoming
Resources
(inc gains)
£
0
92,591
92,591
0
1,026
0
4,307
4,125
500
1,000
10,958
103,549		 Outgoing
Resources
£
0
102,760
102,760
2,012
1,241
0
4,307
3,701
385
0
11,646
114,406		 Transfers
£
0
0
0
0
0
0
0
0
0
0
0
0		 At 31st
December
2024
£
550,926
28,153
579,079
0
0
100
0
424
115
1,000
1,639
580,718

16 Fund Details

Details of the various funds held by the charity are as follows:

Name of fund

Description, nature and purposes of the fund

Unrestricted funds

Capital Asset Fund General Fund Restricted funds

Café Fund Charity Funds

Loop Hearing System Walsingham Youth Pilgrimage Chapter of the transfiguration

Mothers & Toddlers group

This fund represents the net book value of fixed assets. Any monies not included in any other fund.

This fund was for monies received towards the costs of running the café.

This fund was set up (as and when required) to collect monies to be given to other charities.

This fund was set up many years ago to provide for a new loop hearing system This grant was received towards funding the youth pilgrimage to Walsingham This fund is for monies received from the various churches within the Chapter towards costs incurred.

This grant was received towards funding the set-up costs of this group

27

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. COLUMBA, ANFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

17 Taxation

As a charity, the Parochial Church Council of the Ecclesiastical Parish of St. Columba, Anfield is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

18 Contingent liabilities

The charity had no contingent liabilities at 31st December 2024 (2023: None).

19 Capital commitments

The charity had no capital commitments at 31st December 2024 (2023: None) either contracted for or authorised by the trustees but not contracted for.

28