St Andrews and Emmanuel Churches, Cheadle Hulme Annual Report and Financial Statements of the Parochial Church Council For the year ended December 31°'2024 Registered Charity Name: The Parochial Church Council of the Ecclesiastical Parish of St Andrew Cheadle Hulme (Charity Number 1130324) Principal Address: St Andrew's Church, Cheadle Road, Cheadle Hulme, Cheadle. Cheshire SK8 SET Incumbent: Rev Mark Pickles. The Vicarage. 2 Orrishmere Road, Cheadle Hulme, Cheadle, Cheshire SK8 5HP Bank: National Westminster Bank, 699 Wilmslow Road. Didsbury, Manchester M20 6NW PCC Treasurer: Alma Budd. ID Granby Road, Cheadle Hulme SK8 6LS (until 31.12.241 Independent Examiner: Philip Wells, 6 Hulme Hall Avenue, Cheadle Hulme, Cheadle, Cheshire SK8 6LN St Andrews 2nd Emmanuel Churches, Cheadle Hulme Annual Report and Financialstatements ofthe Parochial Church Council For the year ended December 31.2024 PCC 2024-25 Ex Officio Rev Mark Pickles {Vicarl Rev Aled Seago (Minister Emmanuel Church) Rev Peter Selby (Self-supporting Minister) Jane Holland (Pastoral Visitor) Hazel Boustany {Church warden) Paul Clifford (Church warden) Deanery Synod Representatives until APCM 2026 Arthurjackson Ruth Drury Jane Holland Lesley Selby PCC Members Until 2025 Lisa Irvine (Em) Adrienne Staines (Em} Jean Davies (St AI Lesley Selby (St AI Joan Shaw 1st AI Hon Treasurer Alma Budd was co-opted to the PCC and resigned 31.12.24 Until 2026 Muriel Burrows {Eml Jenny Wildsmith (Em) Josh Baxter 1st AI Sarah Brown (St A} Frances Kimm (St AI Helen Price (St Al Ruth Drury (St A} Felicity Tucker l Em I Ruth Keogh {Em) The Parochial Church Council IPCCI of the Parish of St Andrew, Cheadle Hulme presents its reports and financial statements for the year ended 31 December 2024. The Parish is a part of the Church of England, in the Diocese of Chester. located in the Deanery of Cheadle. The financial statements that are part of thi5 report comply with the current statutory requirements, Church Accounting Regulations and the FRS102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charitiesl 2016 las amended by the Bulletin issued in February 20161 published by the Charity Commission in England & Wales, effective Jar)uary 2016. Note is also made of the recommendations of "The Charities Act 2011 and the PCC" 4th edition published by Church House in 2013. St Andrews and Emmanuel Churches, Cheadle Hulme Annual Report and Financial Statements ofthe Parochi81 Church Council For the year ended December 31.2024 STRucfuRE GOVERNANCE AND MANAGEMENT CONSTITUTION The Parochial Church Council {PCCI is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC was registered as a charity in England & Wales in June 2009 under the name"The Parochial Church Council of the Ecclesiastical Parish of St Andrew. Cheadle Hulme" Charity Number 1130324. The appointment of PCC members is governed by and set out in the Church Representation Rules. The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. Under the PCC (Powers) Measure 1956, the PCC is to co-operate with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. There are a number of committees. Standing Committee This is the only sub-committee required by the Church Representation Rules. It has power to transact the business of the PCC between its meetings, subject to any direction given by the PCC and consists of the vicar of St Andrews, minister at Emmanuel. both wardens, treasurers and PCC secretary. In 2024 the other committees that reported to the PCC were Emmanuel Church Committee: which oversees the work at Emmanuel Church St Andre￿S Church Committee.. which oversees the work of St Andrew's Church The council has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to House of Bishops. guidance on safeguarding children and vulnerable adults. Lisa Irvine at Emmanuel and Helen Price at St Andrew's were appointed Parish Church Safeguarding Officers. The PCC met 5 times in 2024. There were two big issues that featured in the discussions at all the meetings.. The future for St Andrews and Emmanuel to explore development as two separate churches over the next 5 years b. The question of Living in Love and Fellowship {LLFI currently being debated at General Synod. Mark led 3 Sunday evening sessions in the spring of 2024 looking at Marriage. gender and the C of E to inform discussion and made his position clear- welcoming all to the church to share the good news that Jesus is saviour but not intending to bless same sex relationships as this is contrary to biblical teaching. Other issues raised during the year were Re-sizing the PCC in line electoral role changes: at the APCM it was proposed and accepted to reduce the size of the elected representatives from 15 to 12, and in September the PCC decided this should be 7 representatives from St Andrews and 5 from Emmanuel. d. Re-licensing of Jane Holland as pastoral visitor, Peter Budd and Geoff Cooke as lay readers and Peter Selby as minister in secular employment. e. To explore possibility of appointing a curate to St Andrews: in September a candidate was identified, and his appointment is likely in Summer 2025 St Andrews and Emmanuel Churches, Cheadle Hulme Annual Report and Financial Statements of the Parochial Church Council For the year ended December 31.2024 St Andrews and Emmanuel in 2024 2024 was Rev Mark Pickles second full year in the parish and Rev Aled Seago's first full year. For cla rity details of both churches are recorded separately= At St Andrews Morning worship in 2024 had a series of sermons focusing on John's gospel "in the shadow of the cross" in the lead up to Easter. After Easter a short series on 'The invitations of Jesus, and then we completed the second half of a series on Paul's letter to the Galatians which we had begun the previous autumn in which Paul expounds the freedom of the Christian in the light of the gospel. Over the summer we resumed our series in the Psalms 34-37. and in the autumn we looked at Nehemiah "The master builder" who pointed us to Jesus the true 'Master Builder. who has promised that He will build his Church. Evening services covered topics including "A scientist looks at the Bible" 39 Articles, A compassionate look at end-of-life care, and Paul's letter to the Romans. Prayer meetings occurred fortnightly both morning and evening. The Prayer Meeting is the vital 'engine room, for the life and ministry of the church and we would love to see many more joining us to pray for the needs of the church and the world. The urgent work of evangelism must be undergirded by faithful and persistent prayer. Currently we have 5 House groups, meeting alternate weeks to the prayer meeting. This year the groups have been studying the passages that we have been looking at in our Sunday morning services. This provides further opportunity for discussion and exploration of passages that have been preached on. The Ladies Bible Study continues to grow- meeting fortnightly. on Wednesday mornings. This year we have studied Colossians Esther and Women of Faith. We always finish the study series with a social of some form. including lunches together. card-making. afternoon tea. Its wonderful to be able to gather together around the Word of God and seek to apply it to our lives together. all ladies welcome. At the APCM in May 24 Mark made a presentation challenging us to look to Jesus and the Holy Spirit to trust and be wholly committed to the great commission. and to make changes to enable us to be faithful to this. We would need to commit to prayer and to embrace deep change, deepening our understanding and discipleship. To help us in this journey, in addition to the biblical teaching on Sundays. Mark arranged: a missionary weekend lead by Patrick Johnstone in March "Equipped to Share" a Saturday event lead by John MacKinnon. who introduced the word one-to-one, practical help in sharing faith with others in May. Digging deeper: monthly meetings to look at a book Concise Theology JI Packer. We read 5 short chapters and then go through them in discussion. They provide an opportunity to deepen our understanding of foundational Christian doctrines. An evening series on what the Bible teaches about the Church, leading up to a vision evening in July. St Andrews and Emmanuel Churches. Cheadle Hulme Annual Report and Financial Statements ofthe Parochial Church Council For the year ended December 31,2024 In September house groups were suspended to give five Wednesday evenings to central meetings to look at the vision of the church.. the place of prayer, the why, the how, the what and re-set. We looked at our three core values= God-glorifying Gospel-centred Bible-Believing The glory of God is the ultimate purpose and reason why we do what we do as a church, the means to accomplish that is the gospel of the Lord Jesus Christ. The gospel is good news for the lost and found, it is the means by which we are saved and through we grow and are transformed as Christians. The Bible as God's Word is to be our ultimate authority in all things. The Way In café was in action most Mondays through the year, and Warm Space providing a social space with free soup and cake on Thursdays from January to May and restarting for the wintertrme in November. Men's breakfast was hosted monthly on Saturday mornings- we continued to study the book "Like Father Like Son" and have then begun to look at the Apostles Creed. It is a great opportunity to have fellowship together as men and to encourage one another, along with a wonderful cooked breakfast thanks to Trevor and Joshl There is much to give thanks for in the life and ministry of St Andrews and the many people who serve faithf ully in lots of different ways. The great challenge before us is the need to share the gospel of the Lord Jesus Christ with the 15000+ people who live in our parish. This is the mission of the church, which must be undergirded by prayer and the equipping of God's people to be faithful, expectant witnesses to Christ wherever he calls us to be. St Andrews Church committee met 4 times in 2024, and at the start of 2024 sub-committees were disbanded to discover the best way of coordinating issues. It was quickly realised that the fi-nance and employment committee was crucial and was re-instated. and later in the year a buildings committee was reconvened. but the others were not restarted. Meetings included discussions on discipleship. reading and feedback on extracts from the Gospel is not everything, the church vision and LLF. There were also practicalities of road safety, staffing, missionary support and safeguarding in discussions. St Andrews continues to employ Gill Pennells as church administrator and Fiona Beck as families and children's worker, and their diligent work is greatly appreciated. The church building continues to be valued by other local organisations to host their events, meetings and rehearsals. In November members of the church hosted the annual model railways event. All A e Service5 10 March- Mother's Day 29 March- Good Friday 31 March - Easter Sunday St Andrews and Emmanuel Churches. Cheadle Hulme Annual Report and Financial Statements of the Parochial Church Council For the year ended December 31.2024 15 December- Christingle 22 December- All-age Service 24 December- Crib Service 25 December- Christmas Day Service Children's work at St Andrews 2024 Little Rews- Thursda 9am to 10.30am - Preschool Little Rews has 50 children on the register which means the average weekly attendance is 25 to 35 children per week plus their adult/s. There is a reduced the number of childminders who come to I childminder x 3 children which equates to 5Yo of children are childmindees. There is a waiting list at Little Rews which Fiona checks every half term and is usually able to clear each half term. On 31 December 2024 there were O children on the Little Rews waiting list. For most of 2024 there was a team of 615 volunteers + Fiona) but that has reduced to 514 volunteers + Fiona) from November 2024. They work on a rota so each week there are 2 or 3 volunteers + Fiona each week at Little Rews Teaching.. From January to April we taught Old Testament stories. From April to July we taught New Testament stories. From September to December we started through the Bible from A to Z. STA - Fridu 5.30 mto7 e5toll Prima K@STA has 50 children on the register which means the average weekly attendance is 30 to 45 children. There is a waiting list for K@STA which had to close in October 2024 due to the number of people on it. On 31 December 2024 there were 25 children on the K@STA waiting list. The aim is to have at least 7 leaders + Fiona on duty each week, out of a pool of 23 volunteers. Teaching. From January to July we continued to walk through the Old Testament. From July to December our theme was "Let's LOOK at Luke" with New Testament Teaching. 3.'6TEEN- Tuesdo 6 m to 7.30 ellto16 Seconda 3:6TEEN has 22 young people on the register with an average weekly attendance of 16 to 22 young people. 3:6TEEN is now full and is operating a waiting list. On 31 December 2024 there were O people on the 3:6TEEN waiting list. 3 volunteers + Fiona run this on a weekly basis. Mark also helped between January and July. Teaching. We have covered Jonah & God's Big Picture. Junior Church 15 different children have attended Junior Church during 2024 although the average weekly attendance is 2 to 5 children. Junior Church caters for all school aged children from age 5 to 16. 2 volunteers + Fiona run Junior Church on a rota basis. Teaching: CLICK teaching material is used and covered 10 weeks in Exodus looking at the life of Moses, 10 weeks in Kings looking at Elijah and Elisha. and 10 weeks in Luke looking at the life of Jesus. Events 13 February- Pancake Party August- the Baxters took 2 Young people to CCYC camp in Cumbria August- Fiona took 7 children to a Scripture Union Camp at Edale St Andrews and Emmanuel Churches. Cheadle Hulme Annual Report and Financial Statements of the Parochial Church Council For the year ended December 31°'2024 At Emmanuel Rev Aled Seago, Minister of Emmanuel, writes: 2024 was my first full year as minister of Emmanuel, and we continue in a spirit of encouragement and growth. Our Bible teaching on Sunday mornings in 2024 covered a wide variety of subjects: with series in Isaiah, John's gospel, Hebrews, Luke's gospel. Job. Genesis and Romans. As a church family, we value the Bible being opened, read and preached. As well as continuing the in-person prayer meetings we begun in 2023, we begun an evening home group. which has just over half a dozen in attendance. We spent most of 2024 doing a Bible overview together. We resumed our monthly 'coffee shop, (now renamed 'coffee. cake. and chat'l on the third Saturday of every month as a way to reach people in our community. The biggest thing for Emmanuel in 2024 was the launch of our new vision and logo. Our vision is as follows: Emmanuel Church Cheadle Hulme.. God with us. for the good of oll Seeking to make the truth of 'God with us, real in the hearts of our church and community by being= Faithful to Jesus. truth Sharing Jesus, hope Showing Jesus, love We hope and pray that this vision will enable us to keep being the church for the glory of God in our part of the parish. New faces have joined our church in 2024. We were particularly delighted to baptise Scarlett, a teenager who came to us seeking to know more about Jesus, over the summer of 2024. Her request to invite a hundred guests was received very gratefully. As well as welcoming some new faces. we have had to say goodbye to some too, through moving house, and of course sadly some going to their eternal home in Jesus Christ. Christmas and Easter were good seasons for us. At Easter we begun a new service, sharing food together before a short informal communion service in the Church Hall. At Christmas, in lieu of leaflet dropping we did some intentionally concentrated flyering whilst going carol singing in the parish, which went down very well. Financially our church continues to grow. of which we give thanks to the Lord. Emmanuel continues to be a precious fellowship of believers who love Jesus and love each other. As a minister. one cannot ask for more than that, and so, with grateful thanks to the whole church family, I look back on 2024 with encouragement. The Emmanuel committee have particularly been supportive throughout 2024, but I must also pass on particular gratitude to Hazel our warden. and Jane our pastoral worker. for their particular support this past year. Warden's report Sunday Services 2024 has been another year of good Bible teaching and building on our core values. We have seen a number of new people joining our Sunday morning service. many of whom are now regular St Andrews and Emmanuel Churches, Che8dle Hulme Annual Report and Financialstatements ofthe Parochial Church Council For the year ended December 31.2024 attendees. We distributed a Times and Talents Questionnaire for the many tasks which need doing in Church and found that most people were happy with what they were doing and only a few willing to try something new. We have a new banner outside and time of Sunday morning service. Aled introduced a credit card machine and this is slowly being used more often. We welcomed Geoff and Lucille Cooke who transferred from St Andrew's so that we could have our own Reader and much needed help for Aled. This has been very successful. We had a visit from Ed Burrows lex minister's sor)} and his wife Kathy who are our new Mission Partners for MAF. They shared a little of what they are hoping to do in Liberia, in the service and later over lunch. Bishop Sam joined us for a communion service in December and his sense of humour was on full view. Junior Church Jane Holland continues to co-ordinate Junior Church. Her small team of helpers ensure that teaching is available every week with the exception of Family Services where age-appropriate 'play bags are on hand if needed. We have up to 10 children throughout the year but unfortunately none attend regularly. Midweek The 2 prayer groups and 2 Bible study groups continue to meet on alternate weeks during term time. All the groups joined together for a Christmas lunch at a local pub. Hall Hire We continue to let out our Church Hall to regular hirers and for one off parties. In the autumn a NHS group became regular hirers and we are in consultation with Tom Morrison to hold MP surgeries. The Church was again used as a Polling Station in May. Occasion Qffices Sadly, we had a couple of funerals for members of our congregation during the year. In December it was wonderful to celebrate Diane and Duncan's wedding with a Service of Blessing followed by tea and cake and so ending the year on a happy note. Emmanuel Committee The committee met 5 times during the year including a Morning Away at St Martin's, Higher Poynton. We also found time for an enjoyable social get together at Christmas. Little Fishes Report 2024 We meet every Friday morning in term time only and continue to go from strength to strength. Although we lost about 14 of the regular children in July as a result of them leaving to go to nursery or reception in September, we still have many regulars, with new families joining most weeks. We no longer have a booking system, with people now coming on a first come first served basis, and this seems to be working extremely well with us being full virtually every week.lt has been lovely to welcome so many new families and we are gradually building strong relationships with them. One of the most encouraging things to have happened is that. of September, Aled has become a regular member of our team. leading the story and song time. He has developed a wonderful ra pport with the ch ildren as well as the adults. The kids absolutely love him I Our small group of faithful helpers remain so valued by both myself and all the families that attend week after week. And finally, our thanks and praise must go to our Loving Lord Jesus, without whose constant guidance we would not be able to share the wonders of His Precious Love. Ruth Keogh Little Fishes Leader. St Andrews and Emmanuel Churches. Cheadle Hulme Annual Report and Financial Statements of the Parochial Church Council For the year ended December 31°'2024 Emmanuel Finance Report We give thanks to our gracious Lord for his love and care of Emmanuel over the years and 2024 proved another financially good year. Our expenses were slightly below our budgeted figure due to the Gas account being lower than expected and the Church Centre repair5 included a figure to paint the outside of the main Church building but due to bad weather in 2024 this was not done. Our income was also higher than expected, plate collections and Gift Aided gifts were up and the hire of the hall also exceeded the budgeted figure. Last year, 2024, Emmanuel ended their financial year with a surplus of £5468.00 {including £3000.00 carried forward for the painting of the Church}. This was achieved with good housekeeping and the support of our congregation through prayer and sacrificial giving all under the caring leadership of our minister Aled Seago. Parish finances overview Expenditure in both churches was overall very similar to last year- whilst many ongoing costs lincluding utilities) increased, neither church had major one-off expenses in 2024, and some areas of expenditure lincluding buildings maintenance) were below budget. Income. however, was significantly higher than in 2023, mainly thanks to a legacy from Doreen Eldridge to 5t Andrew's and to a gift to Emmanuel to enable the extension of Aled's appointment beyond the original 3 years. We were also pleased to see increased revenue from hall lettings at both churches, and no major drop in overall regular giving despite the cost-of-living pressures on individuals. As a result, both churches more-than covered costs in 2024, and Emmanuel carries significant restricted funds forward for future expenditure. Looking forward. the appointment of a new curate at St Andrew's in 2025 will mean a loss of rental income on the house which is currently let out. but we are excited by the opportunities for growth, and trust that these will lead to increased giving and make us more sustainable. As always, we are dependent on, and hugely grateful for, both God's provision and the generosity of individuals. ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 STATEMENT OF FINANCIAL AcTIV￿lEs St Andrews Emmanuel 2024 2024 Unre5trirted Re5trirted Unrestritted Restrirted Total 2024 Totol 2023 Note INCOMING RESOURCES Voluntary income Artivitie5 for generating fund5 Investmertt income IncomFng resources frorn charitable activities 2a 2b 2c 2d 112.263 16.753 12,536 4,107 2.SC 39.949 17.135 1,414 237 30,278 184,990 33,888 14,009 4,344 145.955 24,743 12,263 4,543 59 TOTAL INCOMING RESOURCES 145.659 2.5(M) 58.735 30.337 237,231 187,504 RESOURCES EXPENDED Fund-raising tradin8 Charitable activities 3a 3b 509 125.952 509 194.525 769 196,294 13.155 53,266 2,152 TOTAL RESOURCES EXPENDED 126.461 13.155 53,266 2,152 195,034 197,063 NET CHANGE IN RESOURCES 19.198 -10.655 S.469 28.185 42.197 -9,559 NET MOVEMENT IN FUNDS 19.198 -10.655 5.469 28.185 42.197 -9,559 BALANCES BIFWD I JANUARY 713.394 13.354 72.043 6,108 804.899 814.458 Transfer of Restricted fund5 in the year 8a 329 -329 BALANCES CIFWD 31 OECEMBER 732.921 2.370 77.512 34.293 847,096 804.899 Notes I to 13 on pages 13 to 20 form part of these accounts Page 10 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Ftnancial Statements of the Parochial Church Council for the year ended 31 December 2024 STA TEMENT OF FINANCIAL ACTIVITIES- COMPARA TIVE FIGURES FOR PREVIOUS YEAR StAndrews Emmonuel 2023 2023 Unrestrirted Restricted Unrestricted Restritted Total 2023 Totol 2022 Note INCOMING RESOURCE5 Voluntary income Activitieslor genertstingfvrtds Investment income Incoming resourcesfrom chorittsble uctivities 92.721 11,583 11.507 3.849 8.500 39,451 13.160 718 694 5.283 145,955 24,743 12,263 4,543 144,490 44,5Ql 102 2,708 2b 2c 2d 38 TOTAL INCOMING RESOURCES 119,660 8.500 54.023 5,321 187,504 191,801 RESOURCES EXPENDED Fund-roising troding Charitoble activities 3a 3b 769 121,317 769 196,294 372 160,102 12.417 50,110 12,450 TOTAL RESOURCES EXPENDED 122.086 12.417 50.110 12.450 197.063 160,474 NET CHANGE IN RESOURCES -2.426 -3.917 3.913 -7.129 -9,559 31,327 NET MOVEMENTIN FUNDS -2,426 -3,917 3,913 -7.129 -9.559 31,327 BALANCES 8/FWD I JANUAR Y 715,820 17,271 68.130 13.237 814,458 783,131 BALANCE5 C/FWD 31 DECEMBER 713.394 13.354 72.043 6.108 804,899 814,458 Page 11 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 BALANCE SHEET St Andrews Emmanuel 2024 2024 Total 2024 StAndrew5 Ernrnonutl 2023 Totol 2023 2023 Note TANGIBLE FIXED ASSET5 615.703 615.703 616.258 616,258 CURRENT AssErs Debtors Short term deposits Cash at bank and in hand 18.116 21.304 63,798 154.497 3,308 62,364 47.518 13,035 16,343 62,364 132,210 6b 6c 63.798 55.187 99.310 84.692 122.173 117.426 239.599 113,190 97,727 210,917 less LIABILITIES Creditors amounts falling due in one year 2.585 5.621 8,206 2,700 19,576 22.276 NETCURRENT ASSETS 119.588 111.805 231.393 110,490 78,151 188.641 TOTAL NET ASSETS 735.291 111.805 847,096 726,748 78.151 804.899 PARISH FUNDS Restricted Unrestricted 2,370 732.921 34,293 77.512 36.663 810.433 13,354 713,394 6.108 72,043 19.462 785,437 735.291 111.805 847.096 726,748 78.151 804,899 Approved by the Parochial Church Council on 07 04 2025 and 5i8ned on its behalf by: Mark Pickles- Vicar Paul Clifford - Churchwarden Hazel Boustany- Churchwarden Notes I to 13 on pages 14 to 20 form part of these accounts Page 12 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS I ACCOUNTING POUCIES Basis of preparation The PCC is a public benefit entity within the meaning of FRS102. The tinancial statement5 have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCS, and with the Regulations. "true and fair view- provi5ion5, together with FRS102120161 as the applitable accounting standards and the 2016 version of the Statement of Recommended Practice. Accounting and Reporting by Charities ISORPIFRS10211. The financia5 5tatement5 have been prepared under the historical cost convention except for the valuation of investment assets. whirh lif anvl arp %hnwn at fair valug. The accounts 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 General Fund5 represent the funds of the PCC that are not subject to any restrictions regarding thesr 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. Re5tritted Funds are donations received with restrictions as to their use. Incoming Resources Voluntory Income and Cupit(yl Sources Collections and 8iving are recognised when received by or on behalf of the PCC. Planned giving Feceived under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donation5 is recognised when the incorne is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legèl entitlement and thè amount due is Quantifiable and its ultimate receipt by the PCC is reasonably certain. Vouchers received from other charitable intemiediaries are accounted for when received, not when funds are remitted. Incomefrom Events & ACtiv￿tIeS Funds iaised by special events are accounted for gross. All income from events and activities is recognised when due. lrtcomefrom Investments Dividends and interest are accounted for when recetvable. Tax recoverable on such income is recognised in the same accounting year. Resources Expended Grants Grant5 and donation5 are accounted for when paid over. or when awarded. if that award creates a binding obligation on the PCC. Activities dffrectly reloting to the work of the church The diocesan parish share 15 accounted for when payable. Assets FixedAssets Conse¢r3ted and beneficed property is excluded from the accounts by sectbon 961211al of the Charitie5 Act 1993. All expenditure incurred in the year on consecrated or benefice building5 and moveable church fiJrni5hings. whether maintenance or imDrovement. 15 written off as exDenditure in the Statement of Financial Activities. Equipment & Furniture used within the church premises is depreciated on a straight line basis over 10 years. Office & Electronic Equipment used within the church premises is depreciated on a straight line basis over 2 years. Individual fixed assets with a purchase price of £1.0￿ or less are not capitalised. CurrentAssets Amounts owing to the PCC at 31 December in respert of fees. rents or other income are shown 35 debtors less provision for amounts that may prove uncollectable. Short term deposits are the amount of Cash held on deposit at Building Societies and banks. Reserves The PCC reseNes policy is to hold sufficient cash balances to ensure that in an unforeseen emergency situation it can mèèt all its financial obligations as and when thev fall due. As a going con¢&rn the PCC undertakes a de12iled annual budget review and a regular review of the level of reserves required to maintain cash flow. The PCC aims to keep at least 3 months committed running costs in general reserves. The PCC feels that this sum is adequate to m8intain Cash flow and would cover any Li8biltties that would fall due if the church was to cease activities with immediate effect. In all likelihood any cessaiion of church activities would most likely be foreseen and planned well in advance so that all of the church's oblioations were met. Pa8e 13 ST. ANDREW'S AND EMMANUEL CHURCHES. CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 310ecember 2024 NOTES TO THE FINANCIAL STATEMENTS Icontiftuedl INCOMING RESOURCES St Andrews Emmanuel 2024 2024 Unre5trirted Restrirted Unrestrirted Restrirted Total 2024 Totol 2023 Note 2a VOLUNTARY INCOME Planned givin8'. Gift Aided donations Tax recoverable Other giving Grants Collections (open platel Thanksgiving day Mission envelopes General Donations Café Restricted Donations 51.728 15.443 29.745 24.470 7.297 76.198 27.740 49.745 68,354 21,544 27,707 1,000 9,500 2,824 1,877 4,851 235 7,963 S,0(M) 20,0 5.038 6.575 11.613 3.146 1.787 11.607 309 2.845 3.146 1.787 io.(M]o 309 1.607 2.5(KJ 345 112.263 2.500 39.949 30.278 184.990 145,955 Ib A￿1VITIEs FOR GENERATING FUNDS Bookstall Church & hall income 629 16,124 629 33,259 687 24,056 17.135 16.753 17.135 33.888 24,743 2c INVESTMENT INCOME Bank interest House Rental Income 1.436 11.100 12.536 1.414 59 2.909 11.100 14.009 1,193 11,070 12,263 1.414 59 2d INCOMING RESOURCE5 FROM CHARITABLE AcfiviTIES Fees retained by the PCC Youth activities Printing and literature 938 3.169 237 1.175 3.169 1,489 2,924 130 4.107 237 4.344 4,543 TOTAL INCOMING RESOURCES 145,659 2.500 58.735 30.337 237,231 187,504 Following a review of the categorisation of income received in the year. there have been some reallocation5 made in the year of incorne th3t had previously been included under'Activitie5 for Generating Fund5. a5 follow5.. Donations from Café now included in Voluntary Income; House Rental now included in Investment income- Income from Youth Activities now included in 1ncorning Re50urce5 from Charitable Attivities. The cornparative figures for 2023 have a150 been re categori5ed for con515tency. but the total incoming resources for the year ha5 not changed. Page 14 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTE5TO THE FINANCIALsTATEMEP￿s Icontinuedl RESOURCES EXPENDED St Andrews Emmanuel 2024 2024 Unrestricted Restrirted Unrestricted Restricted Total 2024 Tc>tol 2023 Note 3a FuN[￿RAIsING TRADING Bookstall cost of goods sold Other costs of fundraising 332 177 332 177 528 241 509 509 769 3b CHARITABLE A￿1VITIEs Mi55i0nary and charitable giving Ministry- Parish Share Working expenses of Clergy Vicarage runnin8 Costs Staff Costs Church & Hall Running expenses Church & Hall Insurance Church & Hall Utilities Church & Hall maintenance Upkeep of grounds Administration expenses Independent examination fee Bank charges Books, Training and Youth Work Henley Ave and Bruntwood Road houses Special events Depreciation of equipment 10,3(Kl 75.344 1.223 4.135 8.621 5,195 2.878 5.573 2,341 1,680 3.037 2.152 12.452 95.344 1.626 9.770 21.491 6,933 6,201 14.550 8,852 4.075 6.856 750 303 3.148 1.960 -341 555 14,016 86,757 1,405 3,705 19,606 17,097 5,960 13,105 14,062 4,185 3,272 750 302 2,939 7,496 -316 1,953 20,0 403 5.635 3c 12.870 285 1.453 3,323 8.977 6.511 2,395 3.819 750 303 3,148 1.960 -341 555 125.952 13.155 53.266 2,152 194.525 196,294 TOTAL RESOURCES EXPENDED 126.461 13.155 53.266 2.152 195,034 197,063 3c STAFF COSTS St Andrews 2024 2023 Wages and Salaries National Insurance c05tS Pension contributions 20,865 19.035 626 21,491 571 19,606 There are no Ernployer National Insurance costs as the amounts due are recovered under the Employment Allowance scheme. The Church operates a Nest Pension Scheme. to which both employer and employee contribute in accordance with Auto-Enrolmefflt legislation. Page 15 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS Icontinuedl RELATED PARTIES No expenses were paid to any trustees 12023.. £nill J Seago, the wife of the associate minister at Emmanuel Church lan experienced parish administrator). was paid £2,344 in the year 12023.. £nill for providin8 administrative support at Emmanuel. FIXED ASSETS lall St Andrews) Freehold land and buildings Church equipment Tangible Total (all unrestrirtedl Note Cost Brought Forward at l January 2024 615.703 33.916 649,619 Disposals in the Year Additions in the Year Cost Carried Fon¥ard at 31 December 2024 615.703 33.916 649.619 Depreciation at I january 2024 33.361 33,361 Disposals in the Year Charge for the Year 555 555 Depreciation Carried Fwd at 31 December 2024 33,916 33.916 NET BOOK VALUE at l January 2024 615,703 555 616,258 NET BOOKVALUE at 31 December 2024 615.703 615.703 The freehold land & buildings are two residential properties originally acquired for vse by the clergv. 68 Henley Avenue is accounted for at purchase value.. the purchase was completed on 27th FebrLJary 2015. Prior to 2020, 198 Bruntwood Lane IEmmanvel House) w3$ shown only as a note in the accounts. In 2020 it was brought into the accounts at an estimated value based on the insured cost. The PCC h35 Other assets, in particular rnoveable church furnishings which are ￿cord￿d in the Inventory. Replacement insurance values as of 2023 are £237.785. which is 100% of the value. Page 16 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEME￿￿5 Icontinuedl CURRENT ASSETS St Andrew5 2024 Emmanuel 2024 Total 2024 Total 2023 6a DEBTOR5 Tax refunds and other Debtors due Prepayments Bookstall 2.528 14.599 3,517 17.127 3,517 660 8,658 7,075 609 660 3.188 18.116 21.304 16,343 6b SHORT TERM DEPOSITS Vernon 8uildin8 Society 63.798 63,798 62.354 63.798 63.798 62,364 6c CASH AT BANK AND IN HAND Bank Current Account Cash 55.187 99.310 154,497 132,210 55,187 99,310 154.497 132,210 LIABILITIE5 CREDITOR5- AMOUNTS FALLING DUE IN ONE YEAR St Andrews 2024 Emmanuel 2024 Total 1024 Total 2023 Accruals Creditors Missionary Colle¢b"ons not yet paid 2,351 234 750 4871 3.101 5.105 22,042 234 2,585 5.621 8,206 22,276 Pa8e 17 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FUND DEfAILS 8a FUNDS 2024 Restrirted 2023 Restricted St Andrews Church General Total General Tutol Balance at 1st January 713.394 13.354 726.748 715.820 17.271 733.091 Restricted Donations Received Expenditure against Restricted Fursd5 Transfers between Funds 2.51M) -13,155 8.500 -12,417 8,500 -12.417 -13.155 -329 329 Net Increasel-Reduction in General Funds 19.198 19.198 -2,426 -2,426 Balance at 31st December 732.921 2.370 735.291 713,394 13,354 726, 748 Restricted funds have been being received since 2018 in order to fund Youth and Outreach work. In 2024, £2,500 wa5 received for this purpose 12023.. £7,500), and £12.870 was spent12023.' £11,863J on the Children's & Families, Worker, leaving £1,588 in this fund. No further grant5 have been received to support the Warm Space initiative.. the remaining balance of £782 (2023.. £1,3961 is being run down gradually. The parish aim5 to retain funds to rnaintain the vicarage and the residential propertie5 that are owned. The amount provided at the end of the vear is £22.000 (2023 E22.OOOJ. As a designated fund this is part of the General Fund. 2024 Restrirted 2023 Restricted Emmanuel Churth General Total Generol Totol Balance at 1st January 72.043 6.108 78.151 68.130 13,237 81.367 Restricted Donation5 Received Utilised/ paid to 3rd partie5 in the year 30.337 -2.152 30.337 -2.152 5.321 -12,450 5,321 -12,450 Net Increasel-Reduction in General Funds 5.469 5.469 3.913 3.913 B31ance at 31st December 77,512 34.293 111.805 72.043 6,108 78.151 Movements in the Year for restricted funds relate to Mission collections and to a one-off donation of £20.000 (plus associated gift aid) to extend the minister's initial 3-yaer appointment for a further year. The Mini5ter'5 Pay fund stand5 at £25,000 at the end of the year. 12023 included donations received for and spent on the Sound System and Bibles. with the purchase of the Sound System in 2023 also using balances from earlier donations.} The other Restricted balante is a Maintenance fund (originally arising from new Church build in 20011, used for repairs to the Bruntwood Road house and the church buildings. In 2024 this fund benefited from £3.146 in donations (including associated gift aidl from the Thanksgiving Day, and the balance at the end of the year was £9.313. TOTAL FUNDS 810.433 36,663 847.096 785,437 19,462 804,899 8b ANALYSIS OF NET ASSETS BY FUND 2024 Restricted 2023 Restricted General Total Generol Total Fixed A55ets Current Assets Current Liabilities 615.703 202.936 -8.206 615.703 239,599 -8.206 616,258 191,455 -22,276 616,258 210,917 -22,276 36.663 19,462 Fund Balance 810.433 36.663 847.096 785,437 19.462 804,899 Pège 18 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS l¢ontinuedl FEES St Andrews 2024 Emmanuel 2024 Total 2024 Totol 2023 Parochial fees Received Parochial fees Paid to Diocese 2.703 -1.765 237 2,940 -1,765 4,204 -2,715 938 237 1,175 1,489 10 MISSIONARY & CHARITABLE GIVING St Andrews 2024 Emmanuel 2024 Total 2024 Total 2023 CHURCH OVERSEAS Crosslinks MAF OMF Wycliffe CMS Barnabas CRU 1.200 1.2CM) 1.2(MJ 1.200 1,200 1.200 1.200 1.200 1,200 1.796 595 596 1,200 1,200 1,200 1,200 1,825 626 626 596 595 596 1.787 7.787 7,877 RELIEF AGENCY Tearfund SL 5(Kl 500 51)0 500 HOME MISSIONS Barn3bu5 Christians In schools Trust Message Trust lincl. Festival Mcr 20221 True Freedorn Trust UCCF North West Gospel Partnership Chelwood Food Bank Teenage Cancer Trust Small Steps Foundation Children's Society 500 500 500 500 1.700 100 500 500 500 500 1,700 loo 1,443 202 511) 5CMJ 1.700 100 20 255 90 20 255 90 194 3.8(K) 365 4.165 5,639 TOTAL MISSIONARY GIVING 10.3(Kl 2.152 12.452 14,016 Other Missionary and charitable giving is set out in Notes 12 and 13 Page 19 ST. ANDREW'S AND EMMANUEL CHURCHES, CHEADLE HULME Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS Icontinuedl 11 SPECIAL EVENTS St Andrews Expenditure Emmanuel Expenditure Income Net Income Net 2024 EVENTS Pancake party Model Railway dav 616 231 385 616 275 341 2023 EVENTS Portcoke porty Meol + Tolk.. Love in u world 30 30 167 649 174 378 17 671 Model Roilwoy doy Fumily Fun Night Wreoth-moking 271 -17 69 1,586 1.270 316 12 MISSIONARY COLLEcfioNS As well a5 donations from the General Fund and Special Collections the PCC also acts as a collection agency for members of the congregation who wish to direct their missionary giving through the church. Det3Tls for St Andrew's are given below. Other members of the congregation send their missionary giving directly to the societies they wish to support. These amounts are not included in the PCC accounts. St Andrews Emmanuel 2024 2023 Chelwood Foodbank Tearfund 63 57 79 Emmanuel Church Missionary Envelope giving is included in note 10 induding associated gsft aid 63 136 13 SPECIAL COLLECTIONS 2024 2023 2024 2023 Levi & Mayu wedding gift Michael Browne retirement gift Small Steps Foundation Children'5 Society Teenage Cancer Trust Children's Society-. ChrTStingle 200 526 255 77 202 117 90 726 345 396 • These collertion5 wefe treated as agency collertions on behalf of the recipients, and so a￿ not included in the income figures for St Andrew's Page 20 ST. ANOREW'S AND EMMANUEL CHURCHES. CHEADLE HULME Annual Report and Flnancial Slatements of the Parochlal Church CouncII foT the yeaf ended 31 December 2024 Ind*p•nd*nt •XimIn￿.5 i*port io Ihe mem)wi l iiust*•i ol ihe Chuich CounK.8 61 21 kpr,1 201s-