ANNUAL REPORT
and
FINANCIAL STA TEMENTS
of the
PAROCHIAI. CIIURCH COUNCIL
FOR THE YFAR F.Nl)EID 31. DFCTrMBER 2023
Ineumbent".
Rev. Canun J Steventon
Bank:
l.loyds
Horsemarket Street, Warrlngton. WAI ITP
Independent Examlner:
Phlllp Urmston BS¢ FCA
VDlsey & Co I.l.P
Chartered Aecounl#nts
8 Wlnmarlelgh Street
Warrfngton
C'heshire
WAI IJW
Architect:
Graham Holland A&goclates
Wlnnink>ton Elall
Wlnnlnglon Lane
Northwich

WARRINGTON PARISH CHURCH
PARC)CJIIAL CHURCH COUNCIL
Financial Stotementsforyear ended
31" December2023
ST
ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The trusie¢s present their report with the financial statements of the ChRrity for the year ended 31 December, 2023.
The misi¢es have adopted the provisions of ihe Statement of Recommended Practice (Accounting and Reporting by
Charities) ISORP FRS102).
Reference and Admini.$trative DelaiLs
Re
Istered Charit Number
IlJ(>15fi7
Princi
IAd
'I'he Rc¢ii)ry
Warrington
Cheshire
WAI 2TL
St Elphin's Parochial Church Council is responsible for co-operating with the Incumbeni in the promotiott in the
Town of ihe Pastoral, Evangelisiic Social and Ecumenical Mission of the Church,
Membershi
M¢mber5 of the Parochial Church Council are either eX-0￿1clO or elecied annually by the Annual Church Meeiing
The following served as members during 2023
Rev. Canon J Sievencon
Mis& K.J. 11(tyes
F,x-Officio
Mrs J M C'.liffe
.x-OffJcio
(Vice Chairl
Rev. D¢￿rah Anne Lovatt
Miss K.J. I layes
Mr& J M Cliffe
Mi5.4 D. Ruthwell
F,x-Ol'fi¢iO
Ex-OffiLio
F.x-Officio
Elecled M
Mrs S.W. Halley
Mrs M Dolan
Ms Mara Livingston McPhail
Miss D. Rothwell
(Electoral Roll Officer)
Mrs M. Seftnn
Miss 8.M. Wright
Mrs C Dickenson
Mrs B Molyneaux
MrASRowe
Mrs S Freeman
Mrs S Jeffrey
Mr K Jeffrey
Ico-opied from May 2023}
lfrom May 2023}
(from May2023}
Day t(F day management control of the Church is exercised by the Standing Comrnittee appointed ar (he Annual
Meeting and can be Coniacted via the Secretary Telephone 01925 821048

WARRINGTON PARISH CHURCH
PAROCHJAL CHURCH COUNCIL
Finaneial s￿eMentsAOrYefjr ended
31" December 2023
ANNUAL REPORT FOR THE YEAR ENDED 31. DECEMBER 2023 CONT'D...
Structure, Management and Governance
St Elphin's PLC is a body corporate and operate5 under the Parochitil Church Countils {Powers} Measure 1956 and
(he ChurLh Representdtiull Rules.
The PCC is a Chariiy registered with the Charity ConunissioThers. Charity number 1130867
The method of appointment of PCC members is sci oui in ihe Church Representation Rules. All church members are
encouraged to r¢gister on the ElecioTal Roll and stand for eleciion to (he PCC.
The Standing Committee consists of the Reetor, both ChU￿hwarderts. (he PCC Treasurer. PCC Secretary and one
ther member of thc PCC.
RISK A.SSF,SSMENTS:
Ile8lth and %afety
A cumprehensive Health and Safety PoliLy ha5 been wrillen by Mr PAwdrd Illanchard, Ihe Health and Safety OffJ¢¢r
l&ppoinird July 20211. li wds dpprov¥d by the PCC and is nuw in place.
Procedures for recording accidenis are avuilable and Wttrdens and Sidesperson.s trained in fire Sdfety. Two membcrs
of the congregation are qualified in First Aid.
Chlld Protectlonlsafeguarding
A pDliLy for Child Protectionlsafeguarding has alsi) been approved by the PCC. The PCC mLmbers are hjlly
cognisani of its conlcnrs. IE 1% a complex and sgrious 4Lre4L. MTS J. C.liffe is the vcrifyllig officer. Mi4s K.J. Haye.% is Ihc
.%afe8uarding Co-ordinaior.
All members of the PCC have DBS eertificate.5 Jnd rTK)St h&v¢ undertaken the neeessary safeguarding (raining.
Vulnerahl¢ Adull Pro¢e¢llon
I'he Diocesan Policy has been adopted by the PCC and is consulted as and when neces.%ary.
Operatlonsl Rlsk
ArrangLmenls have been agreed with the St Elphin's Community Centre Association for services to be held in the
Ccntrc in the event of ihe church becoming unusable for a limited period.
OBJF.LTJvfiS ANI) ACI'IVITIES
When planning our aciivitiL5 for the ycar, the PCC gave consider&iion to the Charity Commission's guidance on
public benefii and, in parriculdr. Ihe guiddnLe to charities Loncerned with the udvancemeni of religion.
The Mission of our Parish Church of St Elphin endorsed by the PCC, is to continue to further God's message in the
Parish and the Town of Warrington by having a commitment to all people in the parish and to hold Civic and
Ecumenical events in the churLh and to Lo-opcrate with othcr chuTches in our Cluster Group and in rhe W￿ing[On
Deanery and other organisations in the town
Our PIAns objecllves for 2023 were
To promote the Bishop of Liverpool'5 Rule of Life in our parish....... Tell, Serve Give.
To support Deanery event5 for the Northem Bishop's Mission to the Diocese including the Fil for Mission
Project
To encourage our pari%hioners to take part in the Deanery discipleship ¢our5e
To support Wedding couples and Bapti%m familie5
To continuc aur links with our Church Schools
To encour<ige increa&td giving by pati5hione15 and prvmoie our new Parish Giving Scheme
To encouiab7e and %upport all gioupE whu wi%h to Use the Lhllrch for Special service5 and Awards cY¢nings.
To continue to supporE our Clergy and Readers
To n￿e known all Parish Events by means of the Parssh Web Site and other Socidl media

WARRtNGTON PARI,gH CHURCH
PAROCHIAL CHURCII C'OUNC.'II.
Finonctal.giatemenlsforyear ended
31" December 2023
The church has remailled open ihroughoui 2023, and from E&ster have offered LUTnmuniot] in both farms.
Most special serviLes have re￿Umed and the church has once again been in use for Lollege awdrd ceremonies
and concert%, including the town retnembranee service.
sy
ANNUAL REPORT FOR THE YBAR ENDED 31 DECEMBER 2023 CONT'D...
OBJECI'IVES AND AC'TIVITIES Continued
Uur Plans and objectives for 2023 were
The churLh ha5 iemdined upen Ihrvu¥hour 2023. tlnd from E￿Ier have offeTed communion both forms. Most
%pe¢ial services hav¢ resumed ￿nd the LhurLh hd5 onL¢ again been ITL usc for colleg¢ award cerenK)nie.s itnd Loncerls,
including the town rernembrdnLe ￿t￿l¢e.
Elec¢orul Roll
The New Electorul Roll PTesented ai the Annual Generdl Meeting in 2023 Lonlained 101 naEnes reduced lo 63 at a
review in Ociober 2023.
Wor5hlp: Attendance
The cfleLt.s of Ihc Covid pandemic has conrinued to affect th¢ atlcndancc ai scrvices. Two services eontinue on
Sunday 8.3(Jam and 10 loani but numbers are down on pre-pdndemic levels and the numhcr of children aitendin¥
continues to bc sniall. The Wcdnesday tnornirtg serviee conlinues lllihuiigh morning prayer VIA l.accbook has cea8Ld
for the prefent. Thc avcrag¢ attendance ai Sunday morning 10.30um service is 35 adults and 4 children. an avcrage
of 15 adults ai the 8.30am %erviLe. The Wedncbday m()niin8 kuchurist atlracls an average of 10
Throughuut the year many spccial service% were held foT orgunisations in ihe town and parish. In Deeember some
l.11]O adulis dnd young pLoplL aiiendcd %pecial scrvi¢cs
Occaslongl Servlces
Bapiisms
dnd
There wcre 36 during the yeur. 18 Lhildren under l yeJr'.153 children between l and 4.,
I was bctwcen5 und 12.. 1 ddult.
Weddings
Funeral.
There were 10 weddings held in church.
A total of 25 funerals were conducied by the Clergy in ChuTch and 4 Londueted at Walton
Crematorium.
conf￿M￿lI￿n
Confirmation did not take place a8ain in 2023. although one is planned in 2024.
Pastoral Care
Monthly visits to nur￿1n8 home% and sheliereLI aLcommodaiion coniinue as do visits to the housebound to take Holy
Communion and reglllar pastoral communion visits.
Youth and Chtldr¢n'5 Work
Junior rhurch hus not ie-slarte£l due io low numbers of children atiending Lhurch and non on a regular basis. Plan5
have been put in place for Key Srage 2 from school to attend Wcdnesday l Oam service a year group at a time.
The church and Si Elphin'5 school workcd together to enable the children to take part in 'Experience Pentec05t'.
There wer¢ several pray¢rlactivily Stations thioughoui the church building to cnable the children to explore the therne
of the Holy Spirit and Pcnteco%t. MernbErs of the congregaiion, clergy and the governing Ix)dy %taffed the station5,
and the Lhildren CdTne over from the school rhr()ughnui Ihc day.
Clergy and Foundation Governors maintain strong links with St Elphin's school and the school has re-commenced
holding chri%1m￿S, E&8ter and Harvesi scrviccs in church, which a good number uf paren15 allend.
St. Elphin's Browni¢ Pack is run by members of the church. Brownies aTe now meeting in St F.Iphin's Park
Pavilion but with low nutnbers, St Elphin's guides closed in 2022 and rainbows never re-convnenced after ihe
pandemic
Church Building
During 2023 routine annllal llvdilltenance work has recommenced.

WARRINGTON PARISH CHURCH
PAROCHIAL CHURCH COUNCIL
Financml Sts¢ementsforye&r ertded
31" December 2023
A repair ro the heating pipes down the central isle has improved the heating posiiion.
The choir vesiry windows were repaired following a break-in and the Clergy vestry window which were bowing,
hLtve been taken out cleaned and r¢fiiied.
ANNUAL REPORT FOR THE YEAR F.NDED 31 DECEMBF.R 2023 CONT'D...
bT
Church Bulldlng
Sadly the exierior of ihe building was subjeeted to black paint writings and symknls which W¢T¢ ren￿)VEd by the
c.ouncil
The Fire extinguishers were checkcd.
Unauthorised tents were pui up in ihe church grvunds and the occupant left numerou5 bag5 of rubbish against the
builditjg. rhe Police and Council eventually dealt with the matter.
Further work is planned on the wipdows dnd interior ￿ the church in 2024.
Glving and FundraL$lng
The numb¥r of weddings atld funerals in church and special services Luniinues io be down on pre pandemic levels.
The P￿]Sh Share fur 2023 was paid in full, as was the Insurancc which 1.% a hcdvy burden.
Alihough regular giving rnade up a 8ub.8tantial amouni of the income in 2023 this i.s again down on 2022: the nujority
of income 1.% now Vid ihc Pdri.%h (yiving scheme. Income frum Wcddings Funeruls is down from 2022. McmbeTS
I. the congregdlion are regularly ti%ked to review their giving and whcrcv¢r pus5ible Gifi Aid their LulleLlion.%. More
pari%hionci'.% thi% year have arranged to join ihe P￿]Sh Giving SLheme which continues io be promoiLd as ihe
prLfLrred method of giving. Al%u, a maLhine to aceept dttbit and crLdii card pttymellls was installed in September
2022 giving funher opiions, and is a popular method of giving for one off paymenis
A few ￿ndraising cffurts took place Ihis year and were well attended.
Investments
Our I,ndiiwmenls and Restricted funds are inve%ied with the C.'cntral B(Idrd ol I,inanLe Pund.% ddministLrLd by ihtt
CCLA Mandgement l.Id. As interesi raies have incrLUSLd incomc fvL)m this source has increased from 2022, the
interest provide% useful fund.s for (he Fdbric Fund dnd Gcncrdl bund.
Flnanclal review
21127 w&% an improving'year in ter￿$ of numbers but planrtcd giving and covenanted collections from all sourLes wa5
slightly down. as were PC'L feel, although cash on plate and tundraising w¢rc up .%lightly on 2022. The biggest rise
tliis year is from bank inter￿[ and investments in line with the incredse in inreresi rates
Reserves Polley
Our Sieward%hip and Re5erY¢s Policy reflects our primary responsibilities a5 a PCC to ensure that we mainiain our
f￿ancial viability to carry oui our mission io di.sLem dnd convey (iod's purp05¢ in Mission and Ministry within our
F.Lclebias1iLal Pdri%h and its wi(ler Town Centre Ministry. the church bein8 the piedominant building for Chrisiian
wvrbhip in the area. Funds derived from offering5 made during the Variou￿ weekly seiviLe5 dre pldced in ihe Generdl
Accouni an<5 dre ubed for ihe day to day running expenses, upkeep and paymeni of the Parish Share to Diocesan
Au(horities. It is deemed prudent to retain a modest reserve on the Gener4LI ALLOUlit to pay for tsne quarter of ihe
ancicipaied iinnudl ouigoings.
Fabrfc Fund
The Fabric Fund is a designaied Fund where enifuwmentb and donaiions are specifically designated for the upkeep of
the Fabric of the Church building. I'he Rector, Churchwardens and PCC take seriously the￿ responsibilities as
stewards and ¢usrodians of ihe Heriiage of a Grade Il* Listed building with its origin% in the 7, Century and the
C￿￿ent Strll¢ture dating back to the 14 Ceniury
Deslgnated Funds

WARRINGTONPARISH CHURCH
PAROCHIAL CHURCH COUNCIL
Fitrwncffjl,¥iu¢ementsforyeor ended
31" December 2023
The Rectur and Churcliwardens ￿￿Y exercistt th¢it discretion io sei aside pati of an unrestricied fund for designated
PUry>Ose&. Designlited funds may be used wheit donors hdve expressed a preference withoui imposing J tru.st. The
funds SLI de52gnaied remain unrestricted Since the ReLtoi and Churchward¢Th% can re￿ve the designaiioll at any time.
Restricted Trknnds
A nuFnber of ALcourtis are restricted for the PUTwse stated.
5T
ANNUAL RLPORT FOR THF. YEAR ENDF.D 31 DF.CF.MBF.R 2023 CONT'D...
PI,AliS Tr'OR TIIE FUTURF.
ObJectlve$ for 2024
I'O continue to promoie Ihe Bishop of Liverpool's Rule ofLife in our Parish...Tell. Serve, Give
To encourage our Parishian¢r% to return to worship in Church.
To LncouraBe our Parishioners, lake purt in DeanerylParish DisLipleship Courses
To continue to.%upport Wedding cauplc% at)d Baptism faTnilies
To ¢onlinue links with our Church Schools
Tu ¢omtn¢n¢e repAir work in accordance with Ihe Quinquent)ial R¢port for 2019
'ro piiblicisc all Parish events on Parish Websi1¢, 'A ¢huT¢h near you" and other social media
To participaie in th¢ planning Wlth othcr churches in the WarrinÉion Dcanery io lake fonvard the Fit for
Mi%&ion project
Clergy And ReadtrslPArlsh
Rector
Rev. Canon J Steventon
Assistani Curate
Reader F.meTi(u.
R¢v. Deborah Anne Luvatt
Mr R. Whitlicomtr
As Rev June Steventoll was ill for u sood pan of 2023. Rev Deborah 13)vatt coniinued with the iwo Sunday and one
weekday service in church althnugh wa5 unable 10 offer the morning pr#ycr.scrvices vn line. Onc L.vcn song service
¢uok place bul was su.5pended whLn Rev June beLamc ill Jnd th¢re wa% litile interesi in this evening 4ervice.
Rcv Deborah Lovalt licenLed in June 2Q22 h95 SilPPOrtcd Rev June with services and iuok on dll parish
dutics during Rcv June's illness
The Churchwardens give over and above thcir desi8naled roles.
We are blessed 10 have su¢h rcliable Lay people.
In 2023 we continued to 5uppoM NaiK)nal and Local Charities including..
Charflie8
'rhe Children's Society
WatTington Food Bank
The Y Project
Mother5, Union Charities
Parlsh Cirou
The Moth¢Ys' Union
The Ladies Group
Junior Chllrch
Uniformed org￿I￿at1O￿s
meets monthly for a prayer service and speaker
meets twi¢¢ a month for social activities and fund raising.
not yei re-started dlle to low numbers of children in church
St Elphin's Brownies
Also Beaver5. Cubs and SLuuts

WARRINGTON PARISH CHURCH
PAROCHIAL CHURCH COUNCIL
Financ￿1 StatemeR15foryear ended
31" December2023
Approved by order of the members of th¢ PCC on .
nd signed on ils b¢half by..
Revd. Canon J Sieventon

WARRINGTON PARI,SH CHURCH
PAROCHIAL CHURCH COUNCII.
Finon¢iol.Siatementsforyear ended
31" December 2023
INDEPENDENT FXAMINER'S REPORT
I retK)rt on the accounts of Ihe PCC for the year ended 31" December 2023 which are set out on page5 8 to 16.
Respective responslbllllles of Trnstee5 and Examiner
A5 the Tnemb¢is ot.the PLC you are responsible fur the preparation of the accounts., you consider that the audit is not
required for thi% year under section 144121 of ihe Chariiies Acr 2011 Irhe 2011 Aci} and thai an independent
examiniltloll L5 needed.
Ir is my rcspon%ibiliiy io..
exaTnine the accounts under section 145 of the 2011 Act
to fullow the procedures Idid dawn in ihe General Directions given by the Charity Commission (under
section 14S(.Sllhl of tho 2011 Act)., and
to state whether P£lrtlLulur mailers have Con￿ to my aiieniion.
Basls of Independent ExAminer's Report
My examInat￿On was cdrried Dul in ULLurdllnce with Ihe (ieneral Directions given by the Chariiy Commissioners. An
examinatiun inLlude5 a review of rhe accountinbF recDrds kcpi by ihe PCC And a Lompari50n of ihc occuunls pre%eiiied
wilh those records. It also includ&4 consideraiion of dny unusual ilcm% or disclosure% in ihe accounts and seeking
explllnations from you as Irustees ci)nceming any such mailers, The procedures undLrtuken do not provide all the
evidcncL (hyt would be required in an audit. and con.sequently no opinion is giv¢n as to whether the accounts preseni
a'tnje and fair view" and the report is limiied to ihosc matters sel oui in the Staiemeni below.
Independent F.%Arnlrter'$ Statement
In c()nncLtiun wilh my examindiion. no matter hds cume lo my aiiention..
Which gives me reasonable cause w believe ihai in any material respect the requirements..
tu keep proper dLcountiny records dre kept in accordance wilh Seeiion 110 of the 2UI l Act.. and
to prepare a¢couni% are prepared whiLh dccord with ihe &couniin8 records und comply wiih Ihe accuuniing
requirements ol'the 2011 Act have noi been mei., or
2. To which. in my opinion, attention should be drawn in order io enable a proper understanding of the accounts to
be reached.
Philip Urmston Bsc FCA
Voisey & C.0 l.l.P
Chartered Accounlanis
8 Winmarlcigh 8trcct
Warrington
Cheshire
WAI IJW
2Srg'.......... ........2024

WARRINGTON PARISH CHURCH
PAROCHIAI. CHURCH COUNCIL
Financial SiatÉmÉrtl.fforyear ended
31" December 2Q23
STA TEMENT OF FINANCIAL ACTIVII'IES
si.
FOR THE YEAR ENDED 31 DECEMBER 2023
Unresffteted Designated Restricted Lndowment
Noles
'unds
Funds
Fund5
Fund5
Total
2023
To¢&1
2022
INCOME AND ENDOWMENTS
Volllniary income
2(al
76.235
82,587
52,378
Incume from investmenis
21bl
3,119
5.289
2.095
12.958
23,461
5,275
Activities ft>r gen¢rating fvnds
21c)
7,763
7,763
5,576
Church activities
21d)
7,254
7,254
12,420
Other income
2{e)
1,033
TOTAI. INCOME
95.404
5.289
8.447
12.958
122.098
75.649
EXPTr.NDITURE
Fundroising
Church activitics
31al
136
31bl 88,166
136
108.844
20,678
100.221
TOTAL EXPENDITURE
88.302
20,678
108,980
100,221
NET INC.nMF.IIF.XPF.NDITIJREI
Bb.Fl)RF. INVTr-S'1'MTr:N'f (:AJNS
7,102
115,3891
8.447
12.958
13.118 124.5721
GAINSIILOSSESI ON INVLSTMTr:NTS
Investrnents
522
6,41)4
144
7,070
18.6681
NET INCOMEJIEXPENDITUREI
7.624
115,3891
13.102
20,188 133,2401
TRANSFERS BEfwEEN FUNDS
17501
13.890
NF,T MOVF.MF.NT FN FUNDS
6.874
128,5291
698,804
28,741
13,102
20,188 (33,240)
336,194 1,155.785 1,189,025
FUND BAJ.ANCF,S BIF
16,405
104.382
FUND BALANCES CIF
23.279
670,275
133,123
349,296 1,175.973 1,155,785

WARRINGTON PARISH CHURCH
PAROCIJIAL CIJURCIJ COUNCIL
Ftnanciai Stoiemenlsforyear ended
31" December 2023
BALANC'E SHEET
Unreslricled Designaled Reslricled Endowmenl
Noles
unds
'unds
lunds
unds
Téjlal
2023
Tothl
2022
VIXED ASSETS
Tangible a5se15
Inve.%ttnents
51al
-5(b)
152,812
152,812
8.3,626
156.450
64.613
6,113
74.950
2,563
6,113
152,812
74,950
2.563
236.438
221,063
CURRENT ASSET
Debtors
Cash ai bank and in hand
200
19,800
313
57,860
513
Y41,856 936.797
517.463
346,733
20,OIM)
517.463
58,173
346.733
942,369
936.797
CREDITORS
Amount.% due in le%$ Ihan OD¢ year
2.834
2.834
2.075
Net Current Assets
17.166
517.463
58,173
346.733
939,535 934,722
Ncl Assets
2.1,279
67U,275
133,123
349,296 1,175,973 1.155.785
Pthrlsh Funds:
Unrebiricied
Dcsignaicd
Reslriclcd
EndowrrKnt
23,279
23,279
16,405
670,275 698.X(
13.3.123
104.382
349.296
336.194
670.275
133,123
349,296
Total Funds
23,279
670,275
133,123
349,296 1,175,973 1.155,785
Approved by the Paro¢hial Church Council on
2024 and were signed on its khalf by..
Trustee
fftevd. Canon J Stevento
The notes on pages 9 10 15 form part of these accollntf.

WARRINGTON PARISH CHURCH
PAROCHIAL CHURCII COUNCIL
Financi41 Statementsforyear ended
31" December 2023
NOTES ON THE ACCOUNTS
bT
FOR THE YEAR ENDED 31 DECEMIIER 2023
I) ACCOUNTING POLICIES
The PCC is a public benefil eniily Within the meaning of FRS 102. The financial statemcnts have been
prepared under (he Charities ALL 2011 and in accordance wilh the Church Accounting Regulations 2006
goveniing the individual accounis of PCC5, and with the Re&yulations'
'trlle and fair view" provisions. it is
also ihe first yeiir thdt they have been prepared under FRS 10212016) as the applicable accounting .standards
and ihe 2016 version of the Statement of Recommended Prdctice. Accounting and Reporting by Charities
(SORP (FRS 1021).
The financial staternenlb hitve beetl prepared under the historical cost Lunvenlion exLept fur the valudlion of
inveslmeni asset%, which are shown ai market Vdlue. The financial siaiemenis include all IransaLtions. assets
and lidbililies for whiLh ihe PCC 15 responsible in law. They do nut include (he accounts uf Lhurch gruups
that owe their main affiliation 10 another IK)dy. nor thuse that are informal gatherings of church members.
Funds
Lrtdf2wnenr *und.i are funds, Ihe ¢apii(tl of whiLh mubt b¥ mliintaiiied; only incoinc arising from invcsiment
Inay be u.%ed either a% r¢slricted or unresiricted fund% depending upon the purpu5e for whiLh the endowmeni
was establi.%hed. The PCC. maintains .scparatc invcstmenl% dnd bank account% f()r eaLh ￿nd. The purpose
and use of the endowmeni fi]nd% is set Qui in not¢ 8 to the accounts.
ReJfririvd Tr'unds represent la) income from (rusts or endowmenis which may be expended only on those
re%lricicd objects pruvided in the term5 uf rhe Irusi or hcquest, and Ibl dondtions or granrs T￿e1ved for
speLific purpose ()r inviied by ihe PCC lor a NpcLific purpose. 1'he funds mdy f)nly be expcndcd on Ihe
spccific PUTpose for which thcy were given. Any bal(LncL rLmaining unspeni at Ihc end of rhe ycar i% ¢Jrricd
forward a.s d balance on Ihat fund. The PCC maintains scparaiL investment.% 4Lnd bank aLeount.% for each
fund. The purpose and use of the resiriLied fund.% is set out in note 8 1() Ihc a¢coun¢s.
Designaied Fund.1 arc ￿ndS which are noi r¢siri¢t¢d by the donor but which the PCC hds agreed to designate
to ￿ u.%ed in the fviure for a specific purpoge. I'hey remain undLr Ihe c(Trnrrol of the PCC as part of
unr¢stri¢tcd funds and could bc rc-de%ign4Ltcd at 4Lny timc in thc futurc ui the disLrLiion vf ihe PCC.
lJnre.%trirled *und.f artt gcncral fi]nd5 which arc availablc for PCC ordinary purposes und dr¢ not 5ubjcct to
any rc%triction rcg8rding their use. They snLlude de%i8ndlLd funds and free re%Lrves. Frc£ rcEcrves are those
funds availahlc to hc u%ed at the discretion of Lhc PCC whiLh hdve not been designated for any particular
purpose.
Incoming resources
l)lanncd giving. collcctions and donation% are rceognised when received. Tax refi]nds arc recognised when
thc inLoming resourcc to which (hey relale is received. Grdnis, legacies and T¢nr are accounted for when the
PCC is legally entiiled to the amount5. All other in¢ome 15 reco8nised when it is received. All incotne is
accounted for gros5.
ResoU￿e5 expended
Grants and donation5 are accounted for when paid over, or when awarded, if a binding obligation on the
PCC exists. An¥Juntb received and subsequenily expended specifically for mission are deali with as
iestricted funds. Ouibtdnding utility Losls are e%iimated b&sed on recent bill&. All f)iher expendiiure
generally recognised when it is incurred and is accounted foi gross.
Investments
Investments are stated at tnarket value at 31, December.
io

WARRINGTON PARI.gH CHURCH
PAROCHIAL CHURCH COUNCIL
Financial St41ementsforyear ended
31" December2023
NOTES ON THE ACCOUNTS CONT'D....
ASSETS
Consecrated and Benefice Property
In %0 far as conseLiated and benefic¢ property of any kind is excluded from the siaruiory definition of
'charity" by S¢ction 1012llal 4ind Icl of ihe Chariiie8 Aci 2011 such assets are noi capiialised in the financial
stateTnentS.
Other Property
38 Brellon Avenue is considered a fi]nctional asset and is included in the balance sheet ai cost less
depreciaiion 10 writc off th¢ as%ei over its c5titnated useful life of 50 year.%. Expenditure on the property is
capilali5ed where il represents physical improvement that enhancts ihe vdlue of rhc propcny. The irusiees
are awarc ihar the property has a markei vulue in exLes& of nei book value bul no valuations hav¢ bee
underiaken.
Moveable Lhurch Trurnishin%s
These ale capitali.sed at cosi and deprecialed over their eLunomic life ocher ihan where insufficieni cosi
information is available. In (his c&se these items were noi capiiali8ed.
No value 18 placed on movable ¢huTch furni8hin¥s held by ¢h¢ church W¥4rdens on special tN.$t for (he PCC
and which r¢quirc a faculty for di5po&uI 8incL thc PCC con%iders this to be indlienablc prop¢ny. All
cxpenditure incurr¢d during Ihe year on Lun%eLTuied and benefiLed buildings And moveable church
fiLrnishin¥s. wheiher mainiertance or improvcmcnts i% wriiicn off.
T8n%lble flxed 85sets for use by eharlty
ThLsc CdPitalisLd if Ihey cdn ￿ u%¢d for m(Fre than one year and cosi at least £250.
Depreciation is Provid￿ un the ¢osl of tangible fixed assets in order io write off the cost after taking Jccount
of Tesidual values over the expected useful lives follows'.-
Buildin¥s
2Yo
Impairment review.% are carried out when ihere is any indiclliion that the ¢arrying ￿￿K)Unt of a functionlll
rixcd as.set IE bclow it8 tlet book value.
li

WARRINGTON PARISH CHURCH
PAROCHIAI. CHURCH COUNCIL
Fiwincial Swementsforyear ended
31" December 2023
NOTES ON THE ACCOUNTS CONT'D...
21 INCOMING RESOURCES
Unresti7¢ted Designaled Res¢ricled Endowment
Funds
Fund
'unds
'unds
T(Jlal
2023
Total
2022
21al Dongtlons and L¢￿tI
Planned Giving
Parish Giving
Cull¢ction%'.
General
Cov¢nani$
Tax recoverable
ChaTilies
LDBF energy support grBnl
Dondt2ons and leg4tics
6.997
12.677
6.997
12,677
5,518
5.244
2.076
5.027
4,7(M)
4,-500
35,014
5,244
2.076
5,027
4.7UO
4..500
41,J66
4.6(A
3.680
5,322
1.290
6.352
20.711
76,235
6,352
82.587
52.378
21bl Income from Inveslmtnts
Bdnk interest
InvcyltnL'nl incorn¢
CLntrdl Buard of Fin2n¢¢
859
5,19)
6,058
622
16,781
410
3.717
1.148
622
1,473
2,260
90
12.958
5,289
2.095
12.958
23,461
5.275
21cl Actlvltles for C¥eneratln% Trunds
Autumn I,uyre and fundrdibing
ma8d7.incs
Sundry
Church and Hall Ictling income
4,038
.127
2,138
1,260
4,038
327
2.138
1.260
5,318
208
50
7.763
7.763
5,576
21dl Income from Church Atilvliles
Fccs paid to PCC
7.254
7,254
12.420
7,254
7.254
12,420
2{el Other Income:
Insurance claims
1,033
,033
1,033
Tot81 Incoming Re50ur¢es
95,404
5,289
8,447
12.958 122,098
75.649
12

WARRINCTONPARISH CHURCH
PAROCHJAL CHURCH COUNCJL
Finan¢ial Siatemenlsforyear ended
31" December 2023
NOTES ON THE ACCOUNTS CONT'D...
3) RF.SOURCES EXPENDF.D
Unrestricted Designoted Restricled Endowmenl
Funds
Funds
Funds
Funds
Tothl
2023
Tot&1
2022
31al Fundraising tosts
Cusl uf giving envelopes
Cost of fundraising evcnis
78
58
78
58
136
Ilbl Church acilvltles
Charity giving
Minisiry.. l.iverpool Dioce%an
Parish ShaTC
Other Mini%try Cog1s'.
405
405
1,290
49,078
49,078
45.479
1.9.38
8.284
1,882
1.269
4,270
1,367
1,938
8,284
1,882
1,269
4,270
1,367
3.509
7.707
1.377
.450
4.597
Hcdlin¥
Li8hiing
Wdier Ratcs
Generdl Rates
Tclcphonc and Broadband
Inlurance
Organi%1 and Choir Fee5
Liccnccs
Aliar Rv4Ji%ilCS
Rcpair4 & Scrvicc of Equiprnenl
Printing & Siaiioncry
SundriL4
Property M4LinienunLe
Prop¢rly I)epreciation
IndepcndcDI P.xaniineT Fcc
9.447
2,890
360
990
990
4,569
4.569
155
,054
1,867
1,867
18,252
3.638
720
17,040
53,586
3.638
720
88,166
20,678
108.844
100.221
Tot81 Expenditure
88,302
20,678
108.980
100,221
41 STAFF COST5
It is the custorn of the PCC lo pxy fi)r the service% of organists. ver8ers, sextons, choir members. J bookkeeper and a Church
¢I￿n￿r. Co%t% rclaiing io the provision of services of direci bcncfjt io IhL Church. including paymen15 10 Ihe OT8anisi for
Church service8, are dctailcd in note 3.
No payments were largc enough to atiracl social sccwity ￿$t5.
13

WARRINGTON PARISH CHURCH
PAROCHIAL CHURCH COUNCIL
Financial Statementsforyear ended
31" December 2023
r40TES ON THE ACCOUNTS CONT'D...
5) FIXED ASSETS
Breiion Avtrtue
Toil71
51#1 Tingiblt r]xed R55ets
Cost
Al slan of year
Ai end of ytar
181,916
181.916
D¢precialio
Ai start of Ihe year
Charge for the ycar
25,466
3,638
25.466
3,638
At end of year
29.104
29.104
Net Book Value
At I I, Decetnb¢r 2023
152.812
152.812
At Il. December 2022
156,450
156.450
51bl Investments
Urtre%tricted Res¢ric¢ed b.'ndowmen¢
'und5
Fund5
Funds
Tolal
2022
21123
Valua¢lon
Market value ai lhe.￿tart
of Ihe year
Addiiion- legacy
Net gAinlllos81 on ￿nnUal rcvaluuiion
62,194
6.352
6,4(M
2,419
64,613
11,942
7,071
73.281
5,5SY)
523
144
18.6681
Market vulue ai the ejjd
of the year
74.950
2,563
83,626
64,613
Analys15 01 invcsimLni% hcld ui the ye4r end daic
No of lI￿l¥ C'Ci.A C'.OIF Ch*AVe¥
221.00
87.QY)
4.386
,727
4.386
1,727
T Muy Lhariiy
Inv¢$imtni Tr'und- ¥n¢ome UThlts
Si Georges Mission'l'rusi
Robert IrelAnd Blaikbum Choriiy
Parish Church Or8all Fund
2,284.77
41,467
20,727
22.664
6.945
22.6fv1
6.945
350.
No of Unlt$ CBTr bixed Inlere$t Investment Fund
1,30U.97
Lily (Jibsort BEquasl
470.(M)
Fabrie Fund
1,883
680
1.883
680
1.777
612
74,950
2.563
83.626
64.613
61
Deblor5
Unreslricled Restricted
Furtd
Total
2023
Total
2022
her d¢blors
2(K)
313
513
200
313
513
14

WARRINGTON PARISH CHURCH
PAROCHIAL CHURCH COUNCIL
Financtal Siatementsfuryeor ended
31" December 2023
NOTES ON THE ACCOUNTS CONT'D...
71 CASH AT BANK AND JN HAND
UnTe5tricled De5ignts¢ed Restricted Endowmen¢
Funds
Funds
Funds
Funds
Tolal
2023
Tot41
2022
CBF Church of England
Deposii Fund balance5
National Savings Envestment Account
Lloyds TSB Oih¢r Deposit And-
Current Accounts
42,484
10,547
20,230
336,413
389.444
20.23a
388,285
19.298
19.800
488.969
13,(N)3
10.320
532.182
529.214
19.8
531.453
43,870
346,733
941,856
936,797
81 CREDITORS falling due within One year
Wedding deposits and oiher ac¢n￿lS
2,834
2.834
2,075
2.834
2,834
2,075
91 STATEMENT OF FUNDS
Incomin
Resotsr¢es
Restpurces
Expended
Jnvestmenl Trnnsfers
Boknnee
Garns
Inl(oul) 31 D¢¢ 2023
l 2023
Endowment FundF.'
Fabric Fund
Clergy #ssisiani Clergy Fund
Lily Gibson Bqu&sl
331.688
2,729
1,777
12.958
38
347,413
2,729
1.882
106
Toia] Endowrncni Funds..
336,194
12,958
144
349.296
Restricied Fundl..
St Gwrg¢'s Mission Trust
Roben Ir¢land BlackbuTll Ch3TiIy
St Ann's Chapel
Sick and Pool Fund
Moral Welfare Work
Parish Church Organ Fund
60.765
32.909
1.400
100
9,208
1,407
688
3.874
1.937
7.745
73.791
35.534
1.4(K)
9,208
13,090
6.352
593
6,145
Total Rastricted Funds..
104,382
8,447
6.4
13.890
133.123
Bolunce
l Jan 2023
Resources
Expended
Inv¢slmen¢ TransAers
B414n¢e
eyains
Inl(tsu¢) JI Dec 2023
Resotsrees
UnresÉricied Funth.-
General
16.405
95,404
88.302
522
17501
23.279
Designated..
GeDetal
Fabric Fund
School Propcrty
Clergy Property
42,395
499.849
89
42,484
474.979
5.2
I?,IMo
113.030)
156,450
3.638
152,812
Totsl Unrestricted Funds..
715.209
l(K>,693
108.980
522 113,8901
693,554
Totsl Funds..
1,155,785
122.098
108,980
7,070
1,175.973
15

WARRINGfoN PARISH CHURCH
PAROCHIAL CHURCH COUNCIL
FinunciLTI Stoiementsforyear ended
31" December 2023
NOTES ON THE ACCOUNTS CONT'D...
9) STATLMENT OF FUNDS Cont'd
Endowment Funds
Fubric Fund
Thi% 1% a permaneni endowment held on behalf of the PCC by Ihe Diocesan Board ol financ¢. Capital unnot be Bccess¢d.
Incoine from donaiions is paid directly io tht PCC and is avdildble 10 be spent on building maillienancc and improvcm¢nis.
lergy andAs,fiSiani Clergy Fund
This 15 B pLYtnanenl endowm¢nl held on behglf of ihc PCC by ihe Dioc¢s(In BoaTd of fin4n¢e. Cupilal cannot be aLcesscd.
In¢omc is uvailHble to be spent on clergy expen%¢s.
Lily Gibsoii Beqyesi
This d pern￿lert1 endowment held un behalf of the PCC by the DiorttAn BoaTd of Finance. Capiial cannot be accessed.
In¢ume is 4vdil4bl¢ lo be speni in 4uppon of the geneTuI purposc% of ihe ChuT¢h.
Re51rltted Fund5
Sr Geor%es mis.vion Trwi27
The fund rcluies 10 the pr(xLedb on the sale of land LTrriLiinully gifted by (he Iru81 in 1891 for the building L)f Si Georgc5
Mi%Eion. In accordancc with Ihc trust dccd the inconic and capiial arc available for mainienanLe of clergy hou%ing.
Roben Irelaid Blackbmrpi Charirv
The lund uro%c following the gilt inio the trust in 1908 of land in Bcre%tord Sireci. Warringion. The land ha% been Sold und the
proLced5 are invLSted dnd incomL JLrising is availablL for mainienartcc of thc fdbric of ihc Parihh Church.
,%1 Ann's Chapel
Smull arnouni of funds left in ihe accouni from when thi5 fund wa& origin411y sd up. li w4% decidcd by the PCC thai any
further work on Ihis chapel would bc incorpDratcd in any 8encral fabric repairs and a% such this reTDdjnln8 fund$ tran$ferrcd 10
thc fabric fund and ihc uld b4mk accouni closed.
SiLk iJnd Puvr Funij
A %epdrdie fund held for donJtionb which hove b¢¢n reccivcd for the Specific purpose of %uppon of sick and puor in Ihc Par2sh.
Mc)rdl Welfure W()rk
A %cparaic fund hcld for donaiion.¥ which have been received for the $pe£ific purp05t of sUPPQrt of moral welfllre work in the
Parish.
Or8dn Resiuraii¢in Fund
rund% Iroill Ihis old bank account Iran%fcrred io Ihc ncw fabric fund account but re￿ill re51ricied for use for any repairs io Ihc
organ.
General Fund5
General funds iepiuenl th¢ atnounl¥ availRbl¢ lo the PCC 10 meei il% on-going obligaiions, bascd on Ihe a4%umplion that
re%erve% de%i8naied for %pecific purposos and Iho%e inve%ted in land and buildings urc noi availabl¢ lor general w5e. The PCC
Iiims to hold 3 rnonth5' OPVatin8 ws15 in fr¢e rt5¢rves and ai 31 December 2020 the balancc represenis approxifflately two
month'5 Costs.
Designated Fund5
DL'sighoied Fi¢nd,s- Geiier(tlAc'c'ouiii
Thc PCC mainiajns funds which have been designated in support of the promotion of Parish mirtistry work wiihin Ihe Parish
and town.
Designaied Funds School Properfy
The fund was originally sel up prior 10 Ihe Dew school being built and should have been elose4J once it was deiermincd that the
fund5 w¢r¢ r¢yauir¢d. Any funds noi needed should hdve been returned to the church account4 at Ihal tK>int. The PCC
decided that the attouni 5hDuld be c105ed and any remaining funds Iransferred to Warrington Parish Church General account
Desigiiaied F'unds- Clergy Prop8ny
I'he PCC own5 Qnc pioperty, 38 Bietlon Avenue, which had been irtiendcd to be used to house siipendiary Cwale5.
16