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← The Parochial Church Council Of The Ecclesiastical Parish Of Mellor

2024-12-31-accounts

THE PARISH OF ST THOMAS, MELLOR

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 31 December 2024

The Parochial Church Council of the Ecclesiastical Parish of Mellor

REGISTERED CHARITY NUMBER 1130414

Page 1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

CONTENTS OF THE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees’ Annual Report 4-11
Independent Examiner’s Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to Financial Statements 15 – 22

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Pp MELLOR AND MARPLE BRIDGE

Administrative Information

PRINCIPAL OFFICE The Mellor Centre, Church Road, Mellor SK6 5LX
COUNCIL MEMBERS
Incumbent Rev Andrew Tawn
Reader David Shercliff (Until July 2024)
Churchwardens Alex Eggeman
Mary Heijbroek
Deputy Churchwarden Rachel Howling
Representative on Mary Heijbroek
the Diocesan Synod
Representatives on Judith Shiel
the Deanery Synod Mary Heijbroek
Julie Elliott
Elected PCC Members Ian Dayes
Alison Dowdeswell
Julie Elliott (Hon. Secretary)
Richard Elliott (Hon. Treasurer)
Kate Higgins
David Horsfall
Sylvia Knight
Kathryn Maxwell
Emma Wilson (Parish Safeguarding Officer)
Sian Yeowell
Co-Opted PCC Members Carol Langford (Co-opted October 2024)
Angie Stanton (Co-opted May 2024)
BANKERS NatWest, Hazel Grove (B) Branch, 180, London Road,
Hazel Grove, STOCKPORT SK7 4DH
INDEPENDENT EXAMINER Katherine Scott, BA(Hons) FCA
1, Landseer Drive, Marple Bridge, Stockport SK6 5BL

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Trustees’ Annual Report and Accounts for the Parochial Church Council of St Thomas’ Church, Mellor, for the year ending 31 December 2024

Principal Aims and Purposes

St.Thomas’ Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Thomas’ Church and of the Mellor Centre complex.

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Thomas. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

Objectives and Activities

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Church of St. Thomas and the Mellor Centre.

Achievements and Performance

2024 was a year of consolidation and renewed growth. Following the appointment of Rev’d Andrew Tawn as our new incumbent in July 2023 we were able to plan for the future with renewed confidence. During the year we were able to continue with our regular pattern of worship and hold the traditional pattern of social and community activities. We were also able to introduce a number new initiatives aimed at increasing our outreach into the local community.

We welcomed a number of new regular worshippers to our church while sadly also losing some long standing members of our regular congregation.

New initiatives that took place in 2024 included:

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Deanery Synod

Three members of the electoral roll sit on the Deanery Synod. This provides the parish with an important link between the parish and the wider structures of the church.

Churches together in Marple area

St Thomas’, Mellor continues as an active member of Churches Together in Marple and members of the congregation attend joint services and events throughout the Marple area.

In 2024 our churches were once again able to participate in a Good Friday pilgrimage walk to the cross on Cobden Edge and St. Thomas hosted the Easter morning ecumenical Dawn Service and breakfast in the Mellor Centre, attended by around 45 people.

Worship and Prayer

Our normal pattern of services continued throughout 2024. This included a said communion service at 8.30 and a sung Parish Communion service at 10am every Sunday and a said communion service on Wednesday mornings. An evening service also takes place every Sunday with this a service of Evening Prayer on three Sundays each month and a Choral Evensong once a month.

We were fortunate to have had the benefit of a ministry team during 2024 with Rev’d Angie Stanton and Rev’d Anne Hyde both working alongside Rev’d Andrew Tawn and providing additional support and different perspectives during our worship. The PCC are very grateful to both Angie and Anne for their input and commitment to the life of St Thomas’.

During the 10am service there are regular activities planned for the children in the congregation in the church vestry. These activities often link to the themes being explored by the adult members of the congregation and the children often share their work during the service. During 2024 there were a number of occasions when the children led services in what were termed “extraordinary time” services and preparation for these services took place in the previous weeks’ vestry groups.

We are grateful to the Live Streaming Team who have enabled our services to be made available online to those in our wider community who are unable to attend Church. We know that this service is particularly welcomed by those who are housebound and unable to visit St Thomas’. The online services have also been accessed by residents of Mellor Nook, our local care home. A dedicated team of people are working to continually improve the quality of the live streaming as we feel as a community that it is important to try to reach as many people as possible in their homes and to support people through daily prayer and also regular Sunday worship.

We held an All Souls’ service in church in November to remember the departed, which was well attended. We also held the traditional Advent and Nine Lessons and Carol services and two crib services on Christmas Eve aimed at children and young people. Our Easter and Christmas services were very well attended.

We have been keeping in regular contact with people we know have not been accessing services online via phone calls and cards. Our prayer team have been producing seasonal prayer resources which have been delivered to people around the parish and also Mellor Nook Care home.

Seasonal prayer resources have been available for people to take away to use at home. People have left messages of thanks that they are able to go into church and spend time in prayer. Many thanks to the

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team of volunteers who have decorated the Church with flowers and to the Flower Group who have made the church so especially beautiful for Easter, Harvest Festival, Remembrance and Christmas.

Our Monday morning Prayer Group has met regularly and offers a quiet space to hold us all in prayer. Also, since October 2021 we have also been developing, on the second Sunday evening of each month, a Contemplative Evening Prayer Service which meets in the Mellor Centre. Thanks go to all the team involved for their ideas and creativity and for offering a welcome breathing space.

It has been a pleasure to continue to welcome baptism families. Our thanks go to Catherine Starling who has been an invaluable support in contacting baptism families before and after baptism services.

We also had the pleasure of welcoming wedding couples and their families and friends into church to celebrate their weddings. Thank you to Margaret Lowe and the weddings team for helping to make each wedding day very special for couples.

Over the last year we have been supporting families who have experienced bereavement. Many thanks to Judith Shiel and Margaret Leng who are our Bereavement team and have been keeping in touch with families after the funeral service via phone calls and sending out cards.

We have continued as active members of Churches Together in Marple, an inter-denominational network of local churches. Members of St Thomas’ attend services and events promoted by the network and on Easter Day we host an annual daybreak Communion Service, followed by breakfast in the Mellor Centre.

Our active Toddler Group has continued to meet throughout the year. Thank you to Helen Kennedy for continuing the Toddlers Group and to all the members of the team for making Toddlers such an enjoyable experience for many young children and their carers.

Regular Messy Church sessions were held throughout the year which were very popular and attracted new people to St Thomas’ and the Mellor Centre.

Many thanks also go to Margaret Williams and Margaret Leng, editors of our Outlook Parish Magazine, which has been produced throughout the year. Thank you to the team of people who produce the booklet and who have distributed it around the parish. Many people who are unable to leave their homes for whatever reason have greatly appreciated receiving the magazine, seeing a friendly face and keeping in touch with the life of the church.

During 2024 our choir were invited to sing at Truro Cathedral. They were very well supported by family, friends and members of the congregation. They were all exceptionally enjoyable events. Many thanks to Dr Tom Howling, John LeGrove and all the choir for bringing this all together.

In 2022 we formally applied to become members of the Inclusive Church Network. Our application was accepted and during 2023 and 2024 we have been exploring what being an Inclusive Church means for us at St Thomas Church.

Pastoral Support

Many thanks to the members of our pastoral team who have been keeping in touch with people around the parish through visits and phone calls. Throughout the year prayer packs have been delivered to people who are unable to access online services and/or unable to leave their homes.

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At Christmas time our baptism families received a Christmas story book and a Christmas card and on Valentine’s Day our wedding couples received a card from St Thomas’ Church to let them know that they were all in our thoughts and prayers.

Many thanks to all who attend our growing Knit and Natter group on Thursday mornings and to Catherine Starling and Maggie Williams who organise this. This is a very popular group who offer friendship and kind advice to all would be knitters. Catherine et al have been busy knitting little angels to give out to baptism families to welcome them to Mellor Church.

On the second Monday of each month our Coffee and Chat group has continued, which welcomes all people.

Charitable Fundraising

Some members of the congregation have continued to support our nominated charities by planned regular giving to our restricted charity fund. The charities supported in 2024 were Mission for Seafarers, The Christie, Oxfam GB, Médecins sans Frontières (MSF) and Martin House. Other special collections for charities during the year were The Wellspring, Christian Aid, RNLI and The Bible Society. At Harvest 2024 gifts of tins and other non-perishable foods were donated to Wellspring and during Advent people donated toys to help support the work of Wood Street Mission in Manchester.

Other Fundraising Activities

In June 2024 we were able to hold a very successful Church Fête. This also coincided with the Mellor Well Dressing. The fête was very popular and on the same day an evening event was held with local bands performing. Many thanks to all the people involved in organising and bringing all these events together.

Church Buildings /Graveyard

Many thanks to the teams of people who help maintain our church buildings and the graveyards. The churchyard has needed extra care over the last year and thanks goes out to the graveyard maintenance team for all your help in trying to keep on top of the care of the graveyard.

Thanks go in particular to William Heijbroek, David Horsfall and the rest of the Church fabric team for the time and effort they have given to plan further improvements to the Church porch and work to improve fire safety and all the other often unseen jobs needed to keep the church building in good repair.

During 2023 the Church suffered a break in which damaged the “Whittam Window”. A temporary repair has been made and discussions continue regarding how best to effect a permanent replacement.

Health and Safety

The Health and Safety Officer, together with a churchwarden, undertake an annual inspection of the church, churchyard and Mellor Centre. Ian Dayes is our Health and Safety Officer and reports regularly to the PCC

Safeguarding Children and Vulnerable Adults

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). Emma Wilson is the Parish Safeguarding Officer (PSO) and has attended a Diocesan training course on good safeguarding procedure and practice. The PSO is a member of the PCC and reports to the PCC at each meeting. All office holders and PCC members are required to undertake the appropriate level of safeguarding training. A report on systems and procedures is given to the PCC annually. This includes ensuring that any organisation or group that uses our premises has in place proper policies and procedures.

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Financial Overview

The financial position of the PCC is set out in the financial report.

The PCC works to Financial Regulations which set out arrangements for the approval of expenditure and reporting arrangements. The systems of internal control, reviewed this year and set out in the Regulations, are designed to provide reasonable but not absolute assurance against material misstatement or loss.

The PCC set a budget for the year for the general fund with an expected surplus of £2,290. This reflected uncertainty regarding the extent to which regular giving might increase during the year as well as likely cost increases for oil, electricity and salaries.

The Parish Share that was requested by the diocese was £82,520 which was lower than in 2023. The reductions in the level of Parish Share paid over 2021, 2022 and 2023 means that, in common with many other parishes, St Thomas’ has a debt to the diocese.

The decisions regarding the level of parish share paid in the years following the Covid pandemic were taken to strike a balance between, on the one hand, making as full a contribution as possible to supporting the work of the Church across the diocese while on the other, also ensuring that its long term financial position is sustainable. During these years we continued to pay Parish Share at a level that meant that St Thomas’ continued to make a net contribution to the diocese.

Position at Year End

The statement of financial activities shows total funds held of £419,277, an increase of £9,513 from the previous year. Depreciation (on the cost of the work carried out on the Mellor Centre Building) in the notional value of the Mellor Centre building was compensated for by a surplus on the general fund and increased interest received (interest rate on CBF at 4.71%) and an increase in the value of shares. Before transfers, the statements show an overall deficit of £3,817 on unrestricted funds, which includes a surplus of £9,214 on the general fund and a deficit of £13,031 on the Mellor Centre designated fund.

A transfer was made from the Friends of Mellor Parish Centre to Parish Centre designated fund to meet the deficit and a transfer of £1,521, representing 30% of total funds raised, from the Rose Queen Fund increased the surplus of the general fund to £10,736 leaving £34,740 in unrestricted reserves. The PCC policy on reserves is to hold between three and six months of unrestricted expenditure (General Fund and Parish Centre Fund expenditure combined). On this basis reserves should be between £42,626 and £85,252, based levels of monthly expenditure in 2024.

It should be noted that following a successful appeal at the end of 2023 and a number of legacies and generous donations received during the year, the financial position at the end of 2024 is more optimistic than has been the case in recent years. Regular giving increased for the first time in some years and was over £8,000 higher in 2024 than in the previous year.

Unrestricted Funds

General Fund: Income

Income from regular giving via standing order stood at £53,024 compared to £44,975 in 2023. Open plate collections, including those at weddings funerals and baptisms were also higher at £5,480

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compared to £4,842 in 2023. Donations from individuals at £11,509 were £3,777 higher than in 2023, due in part to a generous donation in memory of Chris Mann. Regular donations to church continue to be received through the card reader situated in church.

The Church received legacies to the total value of £8,943 during the year.

Tax recoverable through Gift Aid on eligible giving represents a significant component of income and amounted to £16,190 in 2024.

The annual fête in June was very well attended and raised £16,466 on the day with a net profit, after expenses, of £10,671.

Income from fees at over £10,582, was over £2,400 higher than the previous year reflecting an increase in the number of weddings and funerals held in church.

General Fund : Expenditure

The Parish Share represents the largest single element of the PCC’s expenditure. The requested level of Parish Share stood at £82,520 which was less than was paid the previous year. Church running costs increased during the year partly due to the ending of a 3 year fixed electricity tariff.

The next phase of improvements to the church entrance was completed with the commission of an oak framed glass door, designed by Richard Leng and installed by Peter Lowe, the cost of which was met in total by a generous donation in memory of Chris Mann, who had spent so muh of his time and expertise in improving all aspects of accessibility to church services.

Designated Fund:

The Mellor Centre: The Centre’s lettings income rose during the year to a total of £26,373, some £6,000 higher than in 2023 and reflecting a long term let of office space. The Centre incurred significant costs as a result of a leak in the central heating system which required an emergency repair. Overall the Mellor Centre had an operating deficit of £13,031 which was met by a transfer from the Friends of Mellor Parish Centre of £12,731 and a £300 donation from Toddler Group, transferred at the year end.

Restricted Funds

The Friends of The Mellor Centre were able to hold a full programme of events. Profit from these and income from subscriptions, donations and gift aid amounted to £10,005. After the transfer to the Parish Centre designated fund, the fund ended the year at £26,555.

During the year the Friends made a grant of £171 to the NSPCC.

Charity Fund: Following a review of the scheme the PCC agreed to support the following charities in 2024: Mission to Seafarers, The Christie, Oxfam GB, Médecins sans Frontières (MSF) and Martin House . With tax recoverable on Gift Aid a total of £1,205 was shared between the charities.

Defibrillator Fund: A fund was established in 2022 to support the purchase, installation and maintenance of a defibrillator to serve the Mellor Centre and the Church. This was installed in 2022. At the end of 2024 the Fund has a balance of £757 to support the machine’s future maintenance costs.

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Organ Fund: The regular tuning and maintenance of the organ took place and £250 was spent on organ maintenance during 2024. Following the PCC’s decision in 2021 to allocate £15,000 from Margaret Myatt’s legacy, to a fund to support the upkeep of the organ in accordance her wishes, there is a balance of £16,630 in the fund.

Organ Scholar Fund: 2024 was the fourth year that a recurring grant was awarded by the John Pilling Trust to support our organ scholars. £3,600 was received in 2023 supporting Nathan Monk and Eleanor Rosser over a three year period. The PCC is very grateful for this contribution to the musical life of the Church. The Fund held £1,600 at year end.

Moor End Sunday School Fund: Funds were used for costs associated with children’s activities, education and mission. Contributions were made to support some costs of the choir visits. A proportion of the salary of the Director of Music, Tom Howling, is also funded by the Moor End Sunday School Fund. The value of the shares held in the fund increased by 2.3% to £99,890 during the year and the total fund value at year end was £103,318.

Choir Fund: The choir had a busy year and, as well as supporting the church’s worship every week they also presented concerts and toured to Truro Cathedral in August. Overall income exceeded expenditure during the year and the Choir fund had a closing balance of £5,667 at the end of the year.

Churchyard Fund: Income to the Churchyard Fund exceeded expenditure and the cash funds held ended at £11,325. This figure incorporates the donation in memory of Ann Hearle which is being used to improve safety and accessibility of the churchyard. Share value increased by 2.3% to £19,562 meaning the overall fund value is £30,887.

Church Building Fund : Regular donations and contributions from the Patrons including Gift Aid this year amounted to £2,707. Interest accrued amounted to £875. Therefore, overall the value of the church building fund increased by £3,582 to £21,150 during the year.

Women’s Evening Fellowship (WEF): The WEF held a full programme of well attended events during 2024. In total £5,531 was raised and £4,389 disbursed, including a grant of £1,100 to St. Anne’s Hospice. At the Year end the WEF fund held £4,298 which includes funds raised for the charity Francis House.

Toddlers: The Toddlers Group met regularly throughout the year and was well attended. Income from subs amounted to £1,465 during 2025 and expenditure was £1,065. A donation of £300 was made to the Parish Centre at the end of the year which contributed to reducing the centre’s operating cost deficit.

Investment Policy

It is the policy of the PCC to invest funds in ethical sources and to 10apitali investment risk. Accordingly, surplus funds are invested with the CBF Church of England Funds based in London.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The Parochial Church Council forms the Board of Trustees of St Thomas’ Church, Mellor and is responsible for the overall governance of the charity including the approval of any expenditure. The churchwardens, who are also trustees, have the

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legal ownership of all the moveable furniture and ornaments of the church.The Parochial Church Council is part of the Chadkirk Deanery in the Diocese of Chester and the Province of York.

The PCC is a Registered Charity, number 1130414. The elected trustees are appointed by the Annual Parochial Church Meeting (the APCM) to which all persons on the Electoral Roll are invited and are entitled to vote. The APCM also appoints representatives on Deanery Synod for 3 years; they also serve on the PCC as trustees. Deanery Synod appoints representatives on Diocesan Synod, who also serve on the PCC as trustees. An Annual Meeting to elect churchwardens is also held and the two churchwardens elected; the vicar and lay readers also serve on the PCC as trustees.

Churchwardens are elected annually and other trustees are normally appointed for three years except when filling vacancies for part-expired terms. Trustees can be re-elected for a second three-year term but may not serve more than two consecutive three-year terms. Up to two trustees may be co-opted for the period to the next Annual Parochial Church Meeting, or for part of that period.

The 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. All new trustees are inducted into the work of the Parochial Church Council by existing members.

During the year 2024 the PCC met on ten occasions. These meetings are held in the Mellor Centre with arrangements made for those members, who are unable to attend a particular meeting in person, to join by Zoom.

Statement of Trustees’ Responsibilities and Governance

The trustees are responsible for their Annual Report and the preparation of the financial statements in accordance with applicable law and generally accepted Accounting Practice. In preparing these financial statements the trustees should follow best practice and:

The trustees are responsible for keeping proper accounting records which are such as to disclose, with reasonable accuracy, the financial position of the charity at any time and enable them as trustees to ensure that the financial statements comply with charity law. The trustees are also responsible for safeguarding the charity’s assets and ensuring their proper application in accordance with Charity Law, and hence for taking reasonable steps for the prevention and detection of error, fraud and other irregularities.

This Annual Report was approved by the PCC on 28[th] April 2024.

Reverend Andrew Tawn Chair of Mellor PCC

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

I report on the accounts for the year ended 31 December 2024 set out on pages 13-22.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Katherine Scott BA (Hons) FCA

1 Landseer Drive

Marple Bridge Stockport Cheshire SK6 5BL

Date: …………………………

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

Sofa Separate Designated at 31 December 2024

Sofa Separate Designated at 31 De cember 2024
Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
funds
Prior
year
total
funds
Receipts
Donations and legacies
95,347
1,376
9,557
- 106,281
84,132
Other trading activities
26,821
1,414
17,069
-
45,304
38,642
Investments
1,236
-
7,292
-
8,528
7,483
Income from charitable activities
10,641
26,374
32,285
-
69,299
46,296
Other income
2,767
710
600
-
4,077
7,710
Total income
136,813
29,874
66,803
- 233,490
184,262
Payments
Raising funds
6,056
17,856
6,430
-
30,343
21,217
Expenditure on charitable activities
120,337
417
49,668
- 170,422
145,699
Other expenditure
1,206
24,632
47
-
25,885
25,438
Total expenditure
127,598
42,906
56,146
- 226,650
192,355
Net income / (expenditure) resources before
transfer
9,214
(13,031)
10,657
-
6,840
(8,093)
Transfers
Gross transfers between funds – in
1,521 13,031 -
- 14,553 15,746
Gross transfers between funds – out
- - (14,553)
- (14,553) (15,746
Other recognised gains / losses
Gains/losses on investment assets
-
-
2,673
-
2,673
10,042
Gains on revaluation, fixed assets, charity’s
own use
-
-
-
-
-
(7,259)
Net movement in funds
10,736
-
(1,223)
-
9,513
(5,310)
Reconciliation of funds
Total funds brought forward
24,004
-
385,760
- 409,764
415,074
Total funds carried forward
34,740
-
384,537
- 419,277
409,764
Represented by
Unrestricted
General fund
34,740
-
-
-
34,740
24,004
Designated
Parish Centre
-
-
-
-
-
-
Restricted
Church Building
-
-
21,150
-
21,150
17,567
Churchyard
-
-
30,887
-
30,887
29,524
Defibrilator Fund
-
-
757
-
757
1,193
Friends Of Mellor Parish Centre
-
-
26,555
-
26,555
29,281
Mellor Choir Fund
-
-
5,667
-
5,667
3,978
Women’s Evening Fellowship
-
-
4,298
-
4,298
3,156
Mellor Flower Group
-
-
553
-
553
459
Mellor PCC Charity Fund
-
-
-
-
-
-
Mellor Rose Queen
-
-
980
-
980
654
Mellor Toddler Group
-
-
854
-
854
758
Moor End Sunday School Fund
-
-
103,318
- 103,318
102,285
Organ Fund
-
-
16,630
-
16,630
16,056
Organ Scholar Fund
-
-
1,600
-
1,600
2,200
Parish Centre Building
-
-
171,287
- 171,287
178,647
Ukraine Appeal Fund
-
-
2
-
2
2		 95,347
1,376
9,557
- 106,281
84,132
26,821
1,414
17,069
-
45,304
38,642
1,236
-
7,292
-
8,528
7,483
10,641
26,374
32,285
-
69,299
46,296
2,767
710
600
-
4,077
7,710
136,813
29,874
66,803
- 233,490
184,262
6,056
17,856
6,430
-
30,343
21,217
120,337
417
49,668
- 170,422
145,699
1,206
24,632
47
-
25,885
25,438
127,598
42,906
56,146
- 226,650
192,355
10,736
-
(1,223)
-
9,513
(5,310)
24,004
-
385,760
- 409,764
415,074
34,740
-
384,537
- 419,277
409,764
34,740
-
-
-
34,740
24,004
-
-
-
-
-
-
-
-
21,150
-
21,150
17,567
-
-
30,887
-
30,887
29,524
-
-
757
-
757
1,193
-
-
26,555
-
26,555
29,281
-
-
5,667
-
5,667
3,978
-
-
4,298
-
4,298
3,156
-
-
553
-
553
459
-
-
-
-
-
-
-
-
980
-
980
654
-
-
854
-
854
758
-
-
103,318
- 103,318
102,285
-
-
16,630
-
16,630
16,056
-
-
1,600
-
1,600
2,200
-
-
171,287
- 171,287
178,647
-
-
2
-
2
2

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

BALANCE SHEET AT 31 DECEMBER 2024

Class and code
Description		 As at
31/12/2024
As at
31/12/2023
Fixed assets
6431
Parish Centre
Total Fixed assets
Current assets
6501
Nat West Current Account
6502
Nat West Fees Account
6503
Nat West Lettings Account
6504
Mellor Choir Account
6505
Friends of Mellor Parish Centre
6508
Mellor Church Women’s Evening Fellowship
6509
NatWest Charity Fund
6510
CCLA (CBF) deposit account
6513
Tea and Friendship
6515
Moor End Sunday School Fund Deposit
6516
Moor End Trust Income Shares
6526
Churchyard Income Shares
6590
Cash in hand
Z05
Accounts Receivable
Total Current assets
Liabilities
6601
Loans received
6699
Agency collections
Z04
Accounts Payable
Total Liabilities
Net Asset surplus (deficit)
Reserves
Excess/(deficit) to date
Z01
Starting balances
Z02
Other gains/(losses)
Z03
Gains/(losses) own use
Total Reserves
Represented by Funds
General (Unrestricted)
Designated
Restricted
Total		 171,287
178,647
171,287
178,647
8,650
3,438
3,398
1,739
2,202
2,575
5,645
3,606
556
244
4,286
3,079
(42)
(54)
101,302
90,684
-
-
3,519
3,609
99,890
97,655
19,562
19,124
1,290
869
6,431
5,380
256,690
231,948
6,960
(388)
1,352
831
388
388
8,700
831
419,277
409,764
6,840
(33,932)
409,764
440,914
2,673
10,042
-
(7,259)
419,277
409,764
34,740
24,004
-
-
384,537
385,760
419,277
409,764

Page 14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF MELLOR

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

ACCOUNTING POLICIES

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements 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’ provisions, prepared under FRS 102 (2015) as the applicable Accounting Standards and the 2015 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).

Accounting convention

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Incoming resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is capitalised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Sales of books and magazines

from the church bookstall are accounted for gross.

Other income

Rental income from the letting of church premises is recognised when rental is due.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

Gains and losses on investments

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

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Page 15

Activities directly relating to the work of the church

The diocesan parish share is accounted for when due. Any parish share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Consecrated property and moveable Church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.

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 1 January 2000 have been capitalized and depreciated in the accounts over their currently anticipated useful economic life (initially over fifty years) on a straight line basis. The 2009 improvements to the car park are being depreciated over their anticipated useful economic life of ten years.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 July 2000 is written off.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of £1,000 or less are written off when the asset is acquired.

Investments

Investments are included at cost or market value at 31 December.

Current Assets

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

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

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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 affiliation to another body or those that are informal gatherings of church members.

Page 16

Total

2. Analysis of income

Total
Unrestricted Designated Restricted Endowment
This
year
Last
year
RECEIPTS
Donations and legacies
IN100 – Regular Giving
IN120 – Plate collections
IN150 – Tax recoverable on Gift Aid
IN203 – Collections at weddings/funerals/baptism
IN220 – Donations individuals
IN221 – Patrons Scheme
IN222 – Donations Charity Fund
IN225 – Donations organisations
IN230 – Church box
IN700 – Legacies
IN925 – Subscriptions
Donations and legacies Totals
Other trading activities
IN300 – Fund-raising
IN320 – Fete
IN500 – Magazine – sales
IN510 – Magazine – advertising
IN550 – Publications – income from sales
IN910 – Parish Centre – fund raising
Other trading activities Totals
Investments
IN360 – Investment income – dividends
IN400 – Bank and building society interest
Investments Totals
Income from charitable activities
IN350 – Income from Parish Office activities
IN610 – Fees for weddings/funerals/burials
IN750 – Income from choir activities
IN900 – Parish Centre – regular letting income
IN901 – Parish Centre- occasional letting
IN902 – Parish Centre – wedding letting
IN903 – Parish Centre- conference letting
Income from charitable activities Totals
Other income
IN240 – Recurring grants
IN290 – Non-recurring one-off grants
IN740 – Children – Edale trip
IN745 – Children’s Work
IN800 – Insurance claims
IN801 – Re-imbursement of Vicarage Oil
Other income Totals
Receipts Grand totals		 53,024
-
600
-
53,624
45,475
4,765
-
-
-
4,765
2,905
16,190
299
1,514
-
18,004
15,171
696
-
20
-
716
1,937
11,509
1,078
2,289
-
14,875
12,619
-
-
1,490
-
1,490
1,230
-
-
1,008
-
1,008
1,076
200
-
80
-
280
943
19
-
-
-
19
46
8,943
-
-
-
8,943
-
-
-
2,556
-
2,556
2,730

95,347
1,376
9,557
-
106,281
84,132
1,365
306
16,920
-
18,591
16,508
16,467
-
-
-
16,467
12,991
4,874
-
-
-
4,874
4,892
3,995
-
-
-
3,995
3,625
121
-
-
-
121
101
-
1,108
149
-
1,257
525

26,821
1,414
17,069
-
45,304
38,642
-
-
3,242
-
3,242
3,192
1,236
-
4,050
-
5,286
4,291

1,236
-
7,292
-
8,528
7,483
59
-
-
-
59
71
10,582
-
-
-
10,582
8,157
-
-
32,285
-
32,285
18,838
-
20,434
-
-
20,434
12,794
-
4,239
-
-
4,239
3,983
-
1,700
-
-
1,700
2,350
-
-
-
-
-
102

10,641
26,374
32,285
-
69,299
46,296
-
-
600
-
600
600
-
-
-
-
-
3,030
1,185
-
-
-
1,185
1,490
-
-
-
-
-
928
-
710
-
-
710
999
1,582
-
-
-
1,582
663

2,767
710
600
-
4,077
7,710

136,813
29,874
66,803
-
233,490
184,262

Page 17

3. Analysis of expenditure

Raising funds
EF100 - Fundraising expenses
EF120 - Publications
EF200 - Fete expenses
PC100 - Parish Centre - oil
PC200 - Parish Centre - electricity
PC300 - Parish Centre - insurance
PC500 - Parish Centre - maintenance
PC700 - Parish Centre - water
Raising funds Totals
Expenditure on charitable activities
CM110 - Church - water
CM120 - Church - oil
CM130 - Church - electric
CM150 - Church - heating maintenance
CM160 - Church - electrical maintenance
CM170 - Church - other maintenance
CM200 - Church - churchyard maintenance
CM300 - Church - fire safety
CM410 - Church - window cleaning
CM600 - Church - insurance
CM700 - Church - sundry fees and expenses
EA100 - Office - Stationery
EA200 - Office - Postage
EA300 - Office - Photocopier
EA400 - Office - IT
EA450 - Office - Website
EA500 - Office - other support goods
EA600 - Office - telephone and broadband
EA700 - Salaries
EC100 - Giving to missionary societies
EC200 - Giving - relief and development
EC300 - Home mission
EC400 - Secular charities
ED100 - Clergy routine expenses (travel etc)
ED200 - Vicarage - Council Tax
ED201 - Vicarage - Water
ED203 - Vicarage - maintenance and other
EG100 - Governance costs
EG500 - Education and training - volunteers
EG800 - Depreciation
EH100 - Children - Vestry Venturers
EH200 - Messy Church
EH300 - Children - Edale
EH400 - Children - Children's work - other
EM105 - Guest organist
EM200 - Organ Maintenance and Repair
EM300 - Choir Fees
EM310 - Choir - Medals, Ribbons, Awards
EM400 - Choir Robes
EM500 - Choir Music
EM800 - Choir Expenditure
ES200 - Mission - goods and services
ES250 - Mission - Christmas Cards
ES400 - Churches Together and Deanery
EW100 - Worship - Service books and leaflets
EW110 - Worship - Candles, wine, wafers		 260
-
5,916
-
6,176
5,109
-
-
-
-
-
100
5,796
-
-
-
5,796
4,488
-
1,865
-
-
1,865
3,473
-
3,121
-
-
3,121
2,116
-
2,738
-
-
2,738
2,908
-
9,804
515
-
10,319
2,960
-
328
-
-
328
64

6,056
17,856
6,430
-
30,343
21,217
109
-
-
-
109
-
1,473
-
-
-
1,473
2,069
1,212
-
-
-
1,212
567
-
-
-
-
-
634
361
-
-
-
361
-
3,102
-
-
-
3,102
1,673
-
-
149
-
149
1,210
233
-
-
-
233
260
110
-
-
-
110
165
2,630
-
-
-
2,630
2,554
1,380
-
-
-
1,380
1,179
1,126
-
-
-
1,126
1,734
-
-
-
-
-
70
4,314
-
-
-
4,314
3,811
2,193
-
-
-
2,193
593
165
-
-
-
165
130
30
-
-
-
30
-
696
-
-
-
696
612
8,089
-
1,438
-
9,528
9,096
-
-
241
-
241
335
-
-
482
-
482
335
-
-
-
-
-
360
-
-
3,138
-
3,138
4,305
813
-
-
-
813
399
4,033
-
-
-
4,033
2,050
599
-
-
-
599
416
538
-
-
-
538
257
63
-
-
-
63
61
-
-
-
-
-
33
-
-
7,360
-
7,360
-
-
-
-
-
-
145
-
-
95
-
95
-
1,539
-
881
-
2,420
1,598
-
-
1,755
-
1,755
1,534
-
-
-
-
-
40
-
-
251
-
251
537
612
-
-
-
612
528
-
-
383
-
383
-
-
-
-
-
-
435
-
-
-
-
-
27
-
-
31,842
-
31,842
17,189
-
-
-
-
-
12
71
-
-
-
71
-
159
-
-
-
159
-
60
-
-
-
60
98
197
-
-
-
197
81

Page 18


EW120 - Worship - flowers, palms, etc
EW160 - Church Music Licences
EW170 - Worship - other expenses
EW200 - Worship - food and drink
EW300 - Worship - other consumables
EW400 - Payment to visiting priests
EX100 - Parish share
EZ100 - Magazine - production
OS100 - Organ Scholar
PC150 - Parish Centre - Licences
Expenditure on charitable activities Totals
Other expenditure
ED202 - Vicarage Oil (to be re- funded)
EG300 - Bank Charges
PC210 - Parish Centre - Electrical Maintenance
PC220 - Parish Centre - heating maintenance
PC400 - Parish Centre - salaries
PC450 - Parish Centre - cleaning
PC460 - Parish Centre - window cleaning
PC550 - Parish Centre- fire safety
PC650 - Parish Centre - IT
PC900 - Parish Centre - other support costs
Other expenditure Totals
Payments Grand totals		 Unrestricted Designated Restricted Endowment This year Last Year
95
-
453
-
548
525
780
-
-
-
780
610
522
-
-
-
522
80
159
-
-
-
159
291
55
-
-
-
55
-
298
-
-
-
298
-
82,520
-
-
-
82,520
85,425
-
-
-
-
-
66
-
-
1,200
-
1,200
1,200
-
417
-
-
417
370

120,337
417
49,668
-
170,422
145,699
1,135
-
-
-
1,135
663
71
5
47
-
123
40
-
111
-
-
111
498
-
9,112
-
-
9,112
8,828
-
13,725
-
-
13,725
13,033
-
648
-
-
648
625
-
220
-
-
220
165
-
811
-
-
811
591
-
-
-
-
-
928
-
-
-
-
-
69

1,206
24,632
47
-
25,885
25,438

127,598
42,906
56,146
-
226,650
192,355

Page 19

4. TANGIBLE FIXED ASSETS



Cost
At 1 January 2024 and 31 December 2024
Depreciation
At 1 January 2024
Charge for year
At 31 December 2024
Net Book Value
At 31 December 2024

At 31 December 2023		 Freehold
Property
£
327,065

148,418

7,360
155,778
171,287

178,647		 Fixtures and Totals
Fittings
£ £
46,068
373,133
46,068
194,484
-
7,360
46,068
201,846
-
171,287
-
178,647

5. CHARITABLE GIVING 2024

5(a) Charity Fund

Five charities were chosen for support during the year 2024. The total amount raised was as follows:


General donations

Tax recoverable on Gift Aid

 2024
£
1,008
197
1,205		 2023
£
1,076
328
1,341

These funds were distributed equally at the Year End to Mission to Seafarers; The Christie; Oxfam GB; MSF UK, and Martin House.

5(b) Grants to Charity from other restricted funds:

Mellor Rose Queen: Tiny Tickers £1,385 (plus GoFundMe Fundraising) Women’s Evening Fellowship: St Ann’s Hospice £1,100 Friends of the Mellor Centre: NSPCC £171

5 (c) Special Collections

Special Collections are agency collections and do not form part of the accounts.

Christmas Collections for The Wellspring: £670 Christian Aid: £63 RNLI: £371 Bible Society: £148

Page 20

6. Fund movement summary

Fund Opening
Incoming
Outgoing
Transfers
Gains/Losses
Journals
Closing
Defib Fund
Restricted
1,193
79
515
-
-
-
757
Sub-totals
1,193
79
515
-
-
-
757
FoMC
Restricted
29,281
11,082
1,077
(12,731)
-
-
26,555
Sub-totals
29,281
11,082
1,077
(12,731)
-
-
26,555
Mellor Flower Group
Restricted
459
546
453
-
-
-
553
Sub-totals
459
546
453
-
-
-
553
Organ
Restricted
16,056
825
251
-
-
-
16,630
Sub-totals
16,056
825
251
-
-
-
16,630
Organ Scholar
Restricted
2,200
600
1,800
-
-
-
1,600
Sub-totals
2,200
600
1,800
-
-
-
1,600
Ukraine Appeal
Restricted
2
-
-
-
-
-
2
Sub-totals
2
-
-
-
-
-
2
General
Unrestricted
24,004
136,813
127,598
1,521
-
-
34,740
Sub-totals
24,004
136,813
127,598
1,521
-
-
34,740
Church Building
Restricted
17,567
3,582
-
-
-
-
21,150
Sub-totals
17,567
3,582
-
-
-
-
21,150
ChurchYard
Restricted
29,524
1,075
149
-
-
438
30,887
Sub-totals
29,524
1,075
149
-
-
438
30,887
MoorEnd
Restricted
102,285
2,931
4,134
-
-
2,235
103,318
Sub-totals
102,285
2,931
4,134
-
-
2,235
103,318
Charity
Restricted
-
1,205
1,205
-
-
-
-
Sub-totals
-
1,205
1,205
-
-
-
-
Parish Centre
Designated
-
29,874
42,906
13,031
-
-
-
Sub-totals
-
29,874
42,906
13,031
-
-
-
PC Building
Restricted
178,647
-
7,360
-
-
-
171,287
Sub-totals
178,647
-
7,360
-
-
-
171,287
Rose Queen
Restricted
654
4,996
3,148
(1,521)
-
-
980
Sub-totals
654
4,996
3,148
(1,521)
-
-
980
Choir
Restricted
3,978
32,887
31,197
-
-
-
5,667
Sub-totals
3,978
32,887
31,197
-
-
-
5,667
Toddlers
Restricted
758
1,465
1,069
(300)
-
-
854
Sub-totals
758
1,465
1,069
(300)
-
-
854
WEF
Restricted
3,156
5,531
4,389
-
-
-
4,298
Sub-totals
3,156
5,531
4,389
-
-
-
4,298
Totals
409,764
233,490
226,650
-
-
2,673
419,277		 1,193
79
515
-
-
-
757

Page 21

7. FUND DETAILS

The PCC General Fund is unrestricted. Designated Funds are funds created by the PCC at its discretion.

Mellor Parish Centre (The Mellor Centre) is a designated fund.

The PCC has no endowment funds.

The restricted funds comprise:

Title of Fund

Purpose

Charity Fund Charity Donations Church Building Fund Maintenance of Church Churchyard Fund Maintenance of Churchyard Defibrillator Fund Funding a Defibrillator Friends of Mellor Parish Centre Fund Maintenance and Running of Centre Mellor Choir Fund Furtherance of choir activities Mellor Flower Group Provision of floral displays Mellor Rose Queen Fund Nominated Charity Mellor Toddler Group Parent and baby group activities Moor End Sunday School Income Fund Furtherance of Education Organ Fund Maintenance of Organ Organ Scholar Grant for organ scholar Parish Centre Building Fund Parish Centre building Ukraine Appeal Fund Donations to Ukraine Women’s Evening Fellowship General interest group

8. TRUSTEES REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 December 2024.

Trustees’ expenses

Trustees are reimbursed for expense items incurred.

Page 22