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2023-12-31-accounts

Parochial Church Council of Kirkby

Financial Statements

for the year ended 31st December, 2023

Charity Number 1130754

Page 1

Parochial Church Council of Kirkby

Charity Information

Charity Name: The Parochial Church Council of the Ecclesiastical Parish of Kirkby The Parochial Church Council of the Ecclesiastical Parish of Kirkby The Parochial Church Council of the Ecclesiastical Parish of Kirkby
Charity Registration Number: 1130754
Governing Document: The Parochial Church Council (PCC) is established under the Parochial
Church Councils (Powers) Measure 1956 (as amended) and is a body
corporate with perpetual succession.
Team Rector: Rev'd J Fagan
27 Shakespeare Avenue
Kirkby
L32 9SH
Team Vicars: Rev'd A Lawlor Rev'd P Lea
The Rectory
Old Hall Lane
Kirkby
L32 5TH
Bankers: TSB plc Lloyds plc NatWest Bank plc
9 Derby Street 145 Cherryfield Drive 24 New Town Gardens
Ormskirk Kirkby Kirkby
L39 2BN L32 8SE L32 8RU
Independent Examiner: Mr C S Hughes.
106 Stanley Park
Litherland
Liverpool
L21 9JU

Page 2

Parochial Church Council of Kirkby

Annual Report for the year ended 31st December, 2023

The trustees present their annual report and the financial statements for the year ended 31st December, 2023.

Governing instrument

The Parochial Church Council (PCC) is established under the Parochial Church Councils (Powers) Measure 1956 (as amended) and is a body corporate with perpetual succession. The PCC is also regulated by, inter alia, the Church Representation Rules. Reference to all this legislation is essential for a full understanding of the PCC's legal status and its members' duties and responsibilities.

Objects

The PCC is required by the PCC (Powers) Measure 1956 to co-operate with the Minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. In addition, the PCC has responsibility for the maintenance of the church buildings, the churchyard and boundary walls, together with associated parish properties.

The PCC has delegated much of its day to day responsibilities to the respective District Church Councils (DCCs) of St. Chad, St. Martin and St. Andrew, who have responsibilities with the Team clergy, the Reverend Jeremy Fagan at St Chad's (Team Rector), the Reverend Anne Lawlor at St Andrew's and Reverend Phillipa Lea at St Martin's.

These DCCs meet at regular intervals between bi-monthly PCC meetings.

Results for the year

The results for the year are set out on page 7.

Review of the year

KIRKBY TEAM MINISTRY

There have been plenty of events. The summer fun day went well community wise but not financially. The Christmas Fair went well including the Teddy Bear Zip Wire. The work with the consultant highlighted capacity issues within the parish.

A purpose statement was agreed “Our purpose is to create a diverse community living and sharing God’s story in Kirkby”.

Asylum Seekers – Iranians – Informal support is being given to them.

Finally, a huge thank you to everyone who contributes to the life of the parish, whether through volunteering their time, financial giving, or by supporting those around them who need it the most.

ST MARTINS

Building work is being done. Congregation numbers are increasing. There is more lay leadership on Sundays. Outreach work is to be developed following the successful "warm hub" work to assist the community with heating costs. New tenants have moved into the hall and overall people are feeling positive. In 2024, the flat roof was fixed.

A huge thank you to everyone who supports St Martin's as a volunteer, through their time and energy, and through their financial support of the church.

Page 3

Parochial Church Council of

Kirkby

Annual Report for the year ended 31st December, 2023 (Continued)

YOUTH AND CHILDREN'S REPORT

All churches continue to offer a warm welcome to children as part of our Sunday worship. Churches had all age worship service as well as equipment for children during regular worship services.

The work with children is going well and we will contnue to try to attract more to engage with us.

There are approximately 15-20 children attending the "JAM" group run by the parish in the Kirkby Church of England Primary School and we still have links to other schools within the Parish.

Muddy Church – This was launched in 2023 and is going well – 45mins sessions in the Kirkby C of E School woodland.

CENTRE 63

Centre 63 has been able to grow the services that it has offered to the young people that it works with. Good relations with funders have meant that projects have continued. A big thank you to the staff and volunteers for the time and energy that they commit to the work of the Centre.

Jackie Croft, the centre manager, continues to do a good job, however, there are still the usual building and grant funding issues.

There are good working relationships, good volunteers and staff.

KIRKBY CHURCH OF ENGLAND SCHOOL

Kirkby C of E school have had a good year, carrying on with the important work of the school. A lot of learning was curtailed with the children in school due to the pandemic and the aftermath has been that there are lots of issues arising from the lack of engagement and availability of pre school groups.

It is doing well and recently had a good Ofsted inspection with outstanding in Early Years. The headteacher Mair Hindmarsh does an excellent job but is leaving in 2024

DEANERY

The synod continues with the "Fit 4 Mission" agenda from the Diocese including the appointment of consultants from National Church who are offering financial support to the Liverpool Diocese, following the non payment of parish share by some PCC's.

The Deanery Academy is providing free training events for people within the Deanery and these are going well and are well attended by many from our parish.

Page 4

Parochial Church Council of

Kirkby

Annual Report for the year ended 31st December, 2023 (Continued)

ST CHADS

St Chads was very fortunate to be selected by Knowsley Council to host their music festival with people visting the church from many parts of the region.

The newly formed Children's Chapel is now a good space in church but needs expanding in order define separate "age related" areas,

St Chads is in need of major repairs, however, costs are prohibiting immediate attention to that work and funding bids are having to be prepared and submitted.

ST ANDREWS

A big thank you from Anne for all the work done in her absence. There are new people in church and worship is going well. Financially they are in a deficit situation but there are urgent repairs needed and funds need raising. In 2024 there is a new tenancy of the meeting room.

THE FUTURE

The pandemic brought a lot of change and we are still working out how we will be different in the future. We know, however, that things will be different and this goes for church too. The PCC has been working with a consultant funded by the Deanery to help the clergy team and the PCC look through how we work together and how to prioritise the limited "people" resource that we have.

Membership Details

Membership of the Parochial Church Council (PCC) during the year was as set out below :

ST CHADS ST MARTINS ST ANDREWS Rev J Fagan Rev P Lea Rev A Lawlor D Patterson P Cummins D Ridgeway P Collins (Treasurer) M Myles D Hayden J Williams A Collinson V Hudson K Collins. A Wilson (from May 23) J Ridgeway (ex-officio) C Collins (ex-officio) Rose Wilson (from May 2024)

Page 5

Parochial Church Council of Kirkby

Annual Report for the year ended (Continued)

Electoral Roll Details

The number of members on the Parish Electoral Roll was as set out below:

St Chads
St Martins
St Andrews		 May-23
36
22
29
87		 May-22
36
22
29
87

Trustee Induction

All new trustees are provided with a copy of the Charity Commission guidance relating to the roles and responsibilities of trustees, a copy of the last year's charity accounts, past trustee minutes and other trustees provide help and assistance throughout the induction process, no matter how long that takes.

Public Interest Statement

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

Safeguarding

We current follow the Church of England policy for the Liverpool Diocese and we have an under 18's co-ordinator,

Risk Statement

The charity has reviewed and systems have been established to mitigate those major risks to which the charity is exposed. In particular with regard to Health and Safety, suitable people have been identified in each church to become Health and Safety Officers. A Health & Safety policy has been approved and reviewed. Also, with regard to SafeGuarding, a suitable person has been identified to become the SafeGuarding Officer in conjunction with the Under 18's co-ordinator.

Statement of Trustees Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity for that year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

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

On behalf of the PCC Rev'd J Fagan 2nd October 2024

Page 6

Parochial Church Council of Kirkby

Independent Examiner's Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Kirkby

This report on the accounts of the PCC for the year ended 31st December, 2023 which are set out on pages 7 to 15 is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the Act').

Respective Responsibilities of the PCC and Examiner

As the members of the PCC you are responsible for the preparation of the accounts; you 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 needed.

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 PCC 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 statement below.

Independent Examiner's Statement

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

(1) which gives me reasonable cause to believe that in any material respect the requirements

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.

Mr C S Hughes. 106 Stanley Park Litherland Liverpool L21 9JU

2nd October 2024

Page 7

Parochial Church Council of Kirkby

Statement of Financial Activities for the year ended 31st December, 2023

Unrestricted
Funds
Note
£
INCOME FROM:
Donations and Legacies
2
33,783
Charitable Activities
3
51,870
4
4,203
Investments
5
1,898
Other
6
0
TOTAL INCOME
91,754
EXPENDITURE ON:
7
86,803
8
2,476
TOTAL EXPENDITURE
89,279
2,475
TRANSFERS
0
NET MOVEMENT IN FUNDS
2,475
RECONCILIATION OF FUNDS
311,481
313,956
Funds carried forward at 31st December,
2023
Other Trading Activities
Charitable Activities
Raising Funds
NET INCOME/(EXPENDITURE)
Funds brought forward at 1st January, 2023		 Restricted
Funds
£
11,109
0
0
0
0
11,109
12,249
0
12,249
(1,140)
0
(1,140)
19,923
18,783		 2023
2022
£
£
44,892
55,011
51,870
30,680
4,203
8,028
1,898
685
0
0
102,863
94,404
99,052
80,692
2,476
3,556
101,528
84,248
1,335
10,156
0
0
1,335
10,156
331,404
321,248
332,739
331,404
TOTAL FUNDS

Page 8

Parochial Church Council of Kirkby

Balance Sheet at 31st December, 2023

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
CBF Deposit Funds
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
12
NET CURRENT ASSETS
LOANS DUE AFTER ONE YEAR
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Unrestricted
14
Restricted
15		 2023
£
190,000
14,054
53,405
79,152
146,611
3,872
142,739
0
332,739
313,956
18,783
332,739		 2022
£
190,000
5,000
51,747
87,971
144,718
3,314
141,404
0
331,404
311,481
19,923
331,404

Approved by the Parochial Church Council on 2nd October 2024 and signed on its behalf by:

……………………………………………………… ………………………………………………………
Rev'd J Fagan Mr P Collins

The notes on pages 9 to 15 form part of these accounts.

Page 9

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023

1 Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice (SORP 2015).

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

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Restricted funds are funds subject to specific conditions imposed by the donors.

Endowment funds are funds subject to the restriction that the capital may not be spent, but must be invested - the income from which is to be spent in accordance with the donors restrictions.

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

The accounts include all 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 main affiliation to another body nor those that are informal gatherings of church members.

Income From:

Donations and Legacies

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 recognised.

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.

Charitable Activities

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

Other Trading Activities

Funds raised by the fete, garden party and similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

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 year.

Gains and losses on investments

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

Page 10

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023 (continued)

1 Accounting policies (cont.)

Expenditure On:

Charitable Activities

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

The Diocesan Quota and Stipend are accounted for when payable. Any quota 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.

Tangible Fixed Assets and depreciation

Consecrated property and movable church furnishings

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

It is the practice of the PCC to maintain it's properties in a continual state of sound repair. Accordingly for such properties their lives are so long and the residual values are such that depreciation is insignificant. Any permanent diminution in value of such properties are charged to Income and Expenditure account.

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. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £5000 or on the repair of moveable church furnishings acquired before 1st January 2000 is written off.

Other fixtures, fittings and office equipment

Equipment and other fixtures are depreciated on a straight line basis over 4 years. Individual items of equipment and fixtures with a purchase price of £5000 or less are written off when the asset is acquired.

Reserves

It is the long term intention of the trustees to maintain sufficient unrestrictive reserves so that they represent the equivalent of 12 months worth of running expenses.

Current Assets

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

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

Page 11

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023 (continued)

2
3
4
5
6		 Unrestricted
INCOME FROM:
Funds
£
Donations and Legacies
Planned Giving:
Covenants/Gift Aid donations
9,146
Income Tax recoverable
3,290
Other planned giving
3,472
Collections (open plate) at all service
5,485
Sundry donations & appeals etc
3,419
Donation re Accountancy Charges
1,500
Heritage Lottery Fund
0
Grants
7,471
33,783
Charitable Activities
Wedding and funeral fees received
18,679
Church hall lettings
33,191
51,870
Other Trading Activities
Fetes and Other Fundraising
4,203
4,203
Investments
Dividends and interest
1,898
1,898
Other
Sale of assets
0
0		 Restricted
Funds
£
0
0
0
125
69
0
0
10,915
11,109
0
0
0
0
0
0
0
0
0		 TOTAL
Unrestricted
2023
Funds
£
£
9,146
9,127
3,290
2,379
3,472
2,070
5,610
6,557
3,488
5,514
1,500
1,200
0
0
18,386
5,892
44,892
32,739
18,679
10,593
33,191
20,087
51,870
30,680
4,203
8,028
4,203
8,028
1,898
685
1,898
685
0
0
0
0		 Restricted
Funds
£
0
0
0
0
0
0
15,122
7,150
22,272
0
0
0
0
0
0
0
0
0		 TOTAL
2022
£
9,127
2,379
2,070
6,557
5,514
1,200
15,122
13,042
55,011
10,593
20,087
30,680
8,028
8,028
685
685
0
0

Page 12

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023 (continued)

7
8		 Unrestricted
EXPENDITURE ON:
Funds
£
Charitable Activities
Missionary & charitable giving:
Sundry
600
Ministry:
Parish Share
34,937
Clergy expenses
239
Other clergy costs
7,681
Church/Hall costs (heat & light etc )
7,380
Church/Hall repairs
2,933
Roof/Emergency Replacement Work
0
Hall Boiler Repairs
9,360
Youth/Childrens Work
0
Courses & training
0
Parish Licences
242
Church Service Costs
3,202
Outreach Work
850
Insurance
6,903
Sundry Expenses
2,804
Telephone costs
90
Printing, postage & stationery
814
Legal & Professional fees
7,118
Independent examiner's fees
150
Accountancy charges
1,500
86,803
Raising Funds
Giving Envelopes
25
Costs of fetes and fundraising events
2,451
2,476		 Restricted
Funds
£
194
0
0
4,235
795
0
760
0
0
5,630
0
635
0
0
0
0
0
12,249
0
0
0		 TOTAL
Unrestricted
2023
Funds
£
£
794
600
34,937
31,767
239
761
7,681
7,808
11,615
6,399
3,728
6,170
0
0
9,360
0
760
130
0
0
242
225
3,202
1,749
6,480
0
6,903
6,202
3,439
2,889
90
213
814
1,362
7,118
216
150
150
1,500
1,200
99,052
67,841
25
34
2,451
3,311
2,476
3,345		 Restricted
Funds
£
0
1,000
0
0
6,000
0
4,713
0
358
0
0
150
0
0
630
0
0
0
0
0
12,851
0
211
211		 TOTAL
2022
£
600
32,767
761
7,808
12,399
6,170
4,713
0
488
0
225
1,899
0
6,202
3,519
213
1,362
216
150
1,200
80,692
34
3,522
3,556

Page 13

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023 (continued)

Staff Costs
Wages and Salaries
Employers NI		 2023
£
0
0
0		 2022
£
0
0
0

Number of employees

0 0

There were no discloseable transactions in respect of PCC members, persons closely connected with them or other related parties, apart from those included in note 16 and working expenses.

10 Tangible Fixed Assets

COST OR VALUATION
At 1st January, 2023
Additions
Disposals
At 31st December, 2023
DEPRECIATION
At 1st January, 2023
Charge for the year
Depreciation on disposals
At 31st December, 2023
NET BOOK VALUE
At 31st December, 2023
At 31st December , 2022		 £
190,000
0
0
190,000
0
0
0
0
190,000
190,000
Freehold
land &
buildings		 £
0
0
0
0
0
0
0
0
0
0
Fixtures,
fittings &
equipment		 Total
£
190,000
0
0
190,000
0
0
0
0
190,000
190,000

The freehold land and buildings comprise the Church Hall at St Martins, together with the Parish Hall.

11
Debtors
Income Tax recoverable
Other Debtors
12
Creditors: Amounts falling due within one year
Creditors for Goods and Services
Other Creditors
Accruals and Deferred Income		 2023
£
5,570
8,484
14,054
2023
£
1,382
0
2,490
0
3,872		 2022
£
4,450
550
5,000
2022
£
30
1,584
1,700
0
3,314

Page 14

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023 (continued)

13
Analysis of Net Assets by Fund
Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Fund Balance
14
Designated Funds
These comprised of the following:
General Funds
Parish Hall Capital Asset Fund
St Chads Insurance Claim Fund
St Martins Hall Capital Asset Fund
Building/Restoration Work
T Gibson Legacy Fund
Parish Worship and Music		 Unrestricted
Restricted
Funds
Funds
£
£
190,000
0
127,828
18,783
(3,872)
0
0
0
313,956
18,783
2022
Income
Expenditure
£
£
£
111,613
91,751
89,207
90,000
0
0
2,827
0
0
100,000
0
0
937
3
72
1,000
0
0
5,104
0
0
311,481
91,754
89,279		 Transfers
£
0
0
0
0
0
0
0
0		 Total
£
190,000
146,611
(3,872)
0
332,739
2023
£
114,157
90,000
2,827
100,000
868
1,000
5,104
313,956

The Unrestricted Funds are for the following purposes.

General Funds - These are funds for the general purposes of the charity. Parish Hall Capital Asset Fund - This relates to the property known as the parish hall.

St Chads Insurance claim Fund - this relates to insurance claims received towards work yet to be done. St Martin's Hall Capital Asset Fund - This relates to the property known as the St Martin's church hall. Building/Restoration Work - Funds specifically designated for the church buildings in the parish.

T Gibson Legacy Fund - This relates to a donation from an individual which the parish wish to allocate towards a specific project Parish Worship and Music - These are funds specifically designated for inivative worship and music in the parish.

15
Restricted Funds
These comprised of the following:
Parish Children's Work
St Andrews' Childrens Fund
St Andrews' Promotion Fund
St Andrews' Signage Fund
St Andrews' Bereavement Fund
St Chad's Maternity Cover Fund
St Chad's Accessibility Fund
St Chads Contactless Fund
St Chads Graveyard Fund
Deanery Mission Grants
Other Grants		 2022
Income
Expenditure
£
£
£
92
1,000
725
452
0
35
250
0
0
480
0
0
1,380
0
1,380
1,300
0
0
3,770
0
0
199
0
0
4,500
0
0
7,500
125
125
0
9,984
9,984
19,923
11,109
12,249		 Transfers
£
0
0
0
0
0
0
0
0
0
0
0
-		 2023
£
367
417
250
480
0
1,300
3,770
199
4,500
7,500
0
18,783

Page 15

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2023 (continued)

The Restricted Funds are for the following purposes.

Parish Children's Work This fund relates to monies for children's work in the parish as a whole. St Andrews' Childrens Fund This fund relates to monies for children's work in St Andrew's church. St Andrews Promotion Fund This fund relates to monies for the promotion of St Andrew's church. St Andrews' Signage Fund This fund relates to monies for a new sign for St Andrew's church. St Andrews' Bereavement Fu This fund relates to funding for bereavement work in the parish St Chad's Maternity Cover FuThis was a grant towards costs incurred for cover during Maternity Leave. St Chad's Accessibility Fund This was a grant towards works on improving accessibility to the church. St Chads Contactless Fund This fund relates to monies for contactless donations at St Chads church. St Chads Graveyard Fund This fund relates to monies recived towards work on the graveyard. Deanery Mission Grants This fund relates to monies from the Deanery towards parish mission. Other Grants This fund relates to other grants received towards parish expenditure.

16 Related parties

A number of trustees are also trustees of a related charity, Centre 63 (Kirkby) Limited (Registered Charity No. 700064).

Centre 63 currently occupies premises under the trusts provided for in a conveyance dated 28th November 1963 as amended by a scheme of the Charity Commission sealed 15th September 1992. The premises are held by the Diocesan Board of Finance for the Parochial Church Council of Kirkby on terms which allow use by Centre 63 on at least five nights a week and at other periods as may be required.