ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 315f DECEMBER 2024 IDcumbent: Vacant Bank: Lloyds Horsemarket Stree¢ warringtO WAI ITP Independent Examiner: Philip Urmstoll &S¢ FCA Voisey & Co LLP Chartered Accountants 8 Winmarleigb Street Warrington Cheshire WAI IJW Architect= Graham Holland A&sociates Winnington Hall Winninglon tAne Northwich
WARRINGTONPARISH CHURCH PAROCHIAL CHURCH COUIVCIL Financial statentsIDTYellr ended 31" Decenther 2024 ANNUAL REPORT FOR THE YEAR ENDED 31- DECEMBER 2024 The trustees present their report with the financial statements of the Charity for the year ended 31° Decetnber 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (Accounting and Reporting by Charities) (SORP FRS102). Reference and Administralivc Details istered Chari 1130867 Number Princi al Address The Rectory WatTington Cheshire WAI 2TL St Elphin's Parochial Church Council is resw)nsible for ctroperating with the Incumbent in the Promotion in the Town of the Pastornl. Evangelistic Social and Ecumenical Mission of the Church. Membershi Members of the Parochial Church Council are either ex-officio or elected annually by the Annual Church Meeting The following served as rnembers during 2023 Incumbenl Wardens Rev. Canon J Steventon (until July 2024) Mrs J M Cliffe EX-01Clo (Acting Chair) knistanl Curate Rev. Deborah Anne Lovatt Dean Miss K.J. Hayes Mrs J M Cliffe Miss D. Rothwell Ex-officio Ex-officio Ex-oificio (&ssistant warden) (assistant warden) Elected Menther Mrs S.W. Bail¢y Mrs M Dolan Ms M. Livingston McPhail Miss D. Rothwell (Electoral Roll Officer) Mrs M. Sefton Miss S.M. Wright Mrs S Freeman Mrs S Jeffrey Mr K Jeffrey Day to day management control ofthe Church is exercised by the Standing Committee appointed at the Annual Meeting and can be contacted via the Secretary Telephone 01925 821048
WARRINGTOIVPARISH CHURCH PAROCHL4L CHURCH COUNCIL Flnancial Statementsforyear ended 31" Decettther 2024 ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 CONT'D... Structur4 Management and Governance St Elphin's PCC 15 a body corporate and operdtrs under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules. The PCC is a Charity regisfrred with the Charity Commissioners. Charity number 1130867 The method of appointjnent of PCC members is set out in the ChUh Representation Rules. All church members are encouraged to register on the Electordl Roll and stand for election to the PCC. The Standing Committee consists of the Rector, both Churchwarden4 the PCC Treasurer, PCC Secretary and one other member of the PCC. RISK ASSESSMENTS: Health and Safety A comprehensive Health and Safety Policy has been written by the late Mr Edward Blanchar(L the Health and Safety Officer (appointed July 2021). It was approved by the PCC and is now in place. Procedures for recording accidents are available and Wardens and Sidespersons trained in fire safety. Two members of the congregation are qualified in First Aid. Child Prote¢tionlSafeguarding A policy for Child Protect2onlSafeguarding has also been approved by the PCC. The PCC membeT5 are fully cognisant of its contents. It is a complex and serious area. Mrs J. Cliffe is the verifying olTicer. Miss K.J. Hayes is the Safeguarding Co-ordinator. All members of the PCC have DBS certificates aDd most have undertaken the necessary safeguarding training. Vulnerable Adult Protection The Diocesan Policy been adopted by the PCC and is consulted as and when necessary. Operational Risk Arrangements have been agreed with the St Elpbin's Community Centre Association for services to be held in the Centre in the event of the ChUh beIng unusable for a limited perio(L 0ECTIVEs AND ACTIVITIES When planning our activities for the year. the PCC gave considerntion to the Charity Commission's guidance on public benefit an(t in particular, the guidance lo charities concerned with the advancement 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 church and to ClH)perate with other churches in our Cluster Group and in the Warrington Deanery and other organisations in the town Our Plans and objeetives for 2024 were To promote the Bishop of Liverpool's Rule of Life in our parish....... Tell. Serve Give. To support Deanery events for the Northern Bishop's Mission to the Diocese including the Fit for Mission Project To encourage our parishioners to tske part in the Deanery discipleship courses To sUPPOrt Wedding couples and Baptism families To continue our links with OUT Church Sch(x)Is To encourage increased giving by paTishioDers and promote our Dew Parish Giving Scheme To encourdge and support a]1 groups who wish to use the church for Special services and Awards evenings. To continue to support our Clergy and Readers To make known all Parish Events by means of the P]sh Web Site and other social rnedia
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL FinanciqISlalenntsf0rYeOr ended 31" December 2024 ANNUAL REPORT FOR THE YEAR ENDED 31sf DECEMBER 2023 CONT'D... OKFECTIVES AND AcfiviTIES Continued Our Plans and objeelives for 2024 were The church h&s remained open throughout 2024, and from FAster have offered communion in both fornis. Most special services have resumed and the church has once again been in for college award ceremonies and concetts, including the town remembrance service. Electoral Roll The New Electoral Roll presented at the Annual General Meeting in 2024 contained 63 names 230/0 live within the parish and 770/0 outside the parish. Worship: Attendance The attendance at services has picked up a little in 2024. Two services continue on Sunday 8.30am and l 0 30am although numbers are still down on pre-pandemic levels and the number of children attending continues to be small. The Wednesday morning service continues although rnoming prdyer via Facebook has ceased for the present. The average attendance at Sunday morning 10.30am service is 35 adults aDd 4 children, an avernge of 15 adults at the 8.30am service. The Wednesday morning Eucharist attracts an average of10 Throughout the year many special services were held for organisations in the town and parish. In December some 1.124 adults and young people attended special services Occasional Serviees Baptisms Weddings There were 65 during the year. 63 children between l and 4. and 2 adults. Th¢re were 3 weddings held in church. (6/0 reduction on 2023) There were also 2 renewals of vows / thanksgiving for marriage A total of18 fimerdls were conducted by the Clergy in Church and l Conducted at Walton Crematorium. Funerals Confmnation 13 number of Under 12 Age 12-15 Age16-18 Adults le were confwmed in 2024. io Pastoral Care Monthly visits to nuT5ing homes and sheltered accommodation Continues as does visits to the housebound to take Holy Communion and regular pastordl communion visits. Youth and Children's Work Junior church has not re-started due to low numbeTS of children attending church and on a regular basis. Children from St Elphin's school attend Wethiesday 10am service a year group at a time. The church and St Elphin's school worked together to enable the children to take part in 'Experience Pentecost,. There were several prayer/activity stations throughout the church building to enable the children to explore the theme of the Holy Spirit and Pentecost. Members of the congregation, clergy and the goveming body staffed the stations, and the children came over from the school throughout the day. Clergy and F.oundation Governors maintain strong links wilh St Elphin's school. Clergy are regularly invited to visit year groups and the school h&s re-commenced holding ChrisDnas. Easter and Harvest services in church, which a good number of parents attend. St. Elphin's Brownie Pack is nm by members of the Church. Brownies are now meeting in St Elphin's Park Pavilion but with low numbers, St Elphin's guides clos¢d in 2022 and rninbows n¢ver re-commenced after the pandemic
WARRINGTONPARISH CHURCH PAROCHIAL CHURCH COUNCIL Fln4ncialSlalementsforyear ended 31" December 2024 ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 CONT'D... Church Building During 2024 routine annual maintenance work has continued and a number of faculties applied for improvements to the interior of the church. Repairs were Undertaken to the clergy vesty r(K)f with more work to be undertaken in 2025. The fre extinguishers were checked. Giving and Fundraising The number of weddings and funerals in church and special services continues to be down on pre pandemic levels. The PaTish Share for 2024 w&$ paid in full, as was the Insurance which is a heavy burden. Although regular giving made up a substantial amount of the incorne in 2024 this is again slightty down on 2023. the majority of income is now via the Parish Giving scheme which continues to increase. Income from Weddings and Funerals is again down from 2023. Members of the congregation are regularly asked to Teview their giving and wherever possible Gift Aid their collections. More parishioners this year have arranged lo join the Parish Giving Scheme which continues to be promoted as the preferred method of giving. Also. a machine to accept debit and credit card payments was installed in September 2022 giving furlher options. and continues as a popular method of giving for one off payments The church has received a few generous legacies which accounted for 450/0 of our income in 2024 A few fimdraising efforts took place this year and were well attended. Investments Our Endowments and Restricted fun(Ls are invested with the Central Board of Finance Funds administered by the CCLA Management Ltd. As interest rates have increased income from this source has increased from 2023. the interest provides useful funds for the Fabric Fund and Generdl Fund. Financial review 2024 was an Èmproving year in ternis of numbers but planned giving and covenanted collections from all sources was slightly down. as were PCC fees, ahhough fundraising was up slightly on 2023. The biggest rise this year is from bank interest and investments in line with the increase in interest rates. plus the legacies received Reserves Policy Our Stewardship and Reserves Policy reflects our priniary respo]b]lItIeS as a PCC to ensure that we maintain our financial viability to carry out our mission to discern and convey God's purpose in Mission and Ministry within our Ecclesiastical Parish and its wider TOWD Centre Ministy, the church being the Predominant building for Christian worship in the area. Funds derived from offerings made during the various weekly services are placed in the General Account and are used for the day to day running expense4 upkeep and payment of the Parish Share to Diocesan Authorities. It is deemed pnent to retain a modest reserve on the General Account to pay for one quarter of the anticipated atmual outgoings. Fabric Fund The Fabric Fund is a designated Fund where endowments and donations are specifically destgnated for the upkeep of the Fabric of the Church building. The Rector. Churchwardens and PCC take seriously their responsibilities &q stewards and custodians of the Heritage of a Grade II* Listed buildin8 with its origins in the 7 Century and the current structure dating back to the 141h Cenlury Designated Funds The Rector and Churchwardens may exercise their discretion to set aside part of an unrestricted fund for designated purposes. Designated funds may be used where donoTS have expressed a preference without imposing a tSt. The funds so designated remain unrestricted since the Rector and Churchwardens can remove the designation at any time. Restricted Funds A number of Accounts are restricted for the purpose stated.
wARRINGTONPASH CHURCH PAROCHJAL CHURCH COUNCIL Flnanci41 Stalentrentsforyear ended 31S December 2024 ANNUAL REPORT FOR THE YEAR ENDED 31Sf DECEMBER 2024 CONT'D... PLANS FOR THE FUTURE Objectives for 2025 To continue to promote the Bishop of LiveTFK)ol's Rule of Life in our Parish...Tell. Serve. Give To encourdge our Parishioners to return to worship in Church. To encourage our Parishioners, take part in DeanerylParish Discipleship Courses To continue to support Wedding couples and Baptism families To continue links with our Church SChIs To commence repair WOTk in accordance with the Quinquennial Report for 2024 To publicise all Parish events on Parish Website. "A church near you" and other social media To participate in the planning with other churches in the Warrington Deanery to take forward the Fit for Mission pr()ject Clergy and ReaderslParisb Rectoi Sadly the Rev. Canon June Steventon passed away in July 2024 and the parish is currently in vacancy, although we have been very fortunate that the Rev Deborah Anne Lovatt's licence was extended to allow her to continue in the parish following June's death Assistant Curate Reader Emeritus Rev. DetM)rah Anne Lovatt Sadly Mr IL Whitticombe w&s ill for most of 2024 and p&ssed away in December 2024 As Rev June Steventon was ill for a go1 part of 2024 and sadly passed away in July 2024, Rev Deborah Lovatt continued with th¢ two Sunday and one weekday service in church although w&s unable to offer the morning prnyer services online. No Evensong service took place in 2024. Rev Deborah Lovatt was licenced in June 2022 and has sUPrted Rev June with services and twk on all parish duties during Rev June's illness and death. The Churchwarden gives over and above her designated role. with help from 3 assistant wardens We are blessed to have such reliable IAY people. In 2024 we continued to sllprt National and Local Charities including: . Charities The Children's Society Warrington Food Bank The Y Project Mothers, Union Charities Parish Gro The Mothers. Union The Ladies Group Junior Church Unifornied Organisations meets monthly for a prayer service and speaker meets twice a month for Social activities and fund rdising. not yet re-started due to low numbers of childr¢n in church St Elphin's Brownies Also BeaveTS. Cubs and Scouts Approved by order of the members of the PCC on ..... . . and signed on its bchalf by..
lYARRINGTOIVPASH CHURCH PAROCHIAL CHURCH COUNCIL Fin4ncialShtten*ntsforyear ended 31" Decenther 2024 INDEPENDENT EXAMINER'S REPORT I report on the accounts of the PCC for the year ended 31" December 2024 which are set out on pages 8 to 16. Respeetive responsibilitles of Trustee5 and Examiner As the members of the PCC you are responsible for the preparation of the accounts. you consider that the 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: examine the accounts under sectiOD 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Comtni5sion (under section 145(5)(b) of the 201 l Act)- and to state whether particular matters have come to my attention. Basi5 of Independent Examiner's Report My exarnination w&s carried out in accordance with the General Directions given by the Charity Commissioners. An exatnination 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 conceTning any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audiL 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 h&s come to my attention: Which gives me reasonable cause to believe that in any material respect the requirements: to keep proper accounting records are kept in accordance with Section 130 of the 2011 ACL and to prepare accounts are prepared which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met. or 2. To which, in my opinion. attention should be thawn in order to enable a proper understanding of the accounts to be reached. Philip Urniston Bsc FCA Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrtngton Cheshire WAI IJW Ilk M .2025
WARRINGTOIVPARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Slalementsforyear ended 31° December 2024 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31- DECEMBER 2024 Unre51ricled D18nled Restricled EndOWnnI Nolc Funds Fun Fun Tolal 2024 Tolal 2023 INCOME AND ENDOWMENTS Voluntary income 2{a) 116,895 20 116.915 82,587 Income from investhients 2(b) 1.018 17219 5277 14.519 38,033 23.461 Activities for generating funds 2(c) 7,448 7.448 7,763 Church activÈties 2{d) 5,565 1,114 6.679 7,254 Other income 2(e) 1,033 TOTAL INCOME 130.926 18,333 5.297 J4.519 169,075 122.098 EXPENDITURE Funth7i5ing Church activities 3(a) 57 3(b) 92.461 57 112.645 136 108,844 20,084 TOTAL EXPENDITURE 92.518 20,084 112,702 108,980 NET INCOMEI(EXPENDITURE) BEFORE INVESTMENT GAINS 38.408 (1,751) 5,197 14,519 56,373 13,118 GAINSI{LOSSES) ON INVESTMENTS Investsnents 138 1,81M 78 2,020 7.070 NET INCOMEI(£XPENDITURE) 38.546 (1.751) 7.IK>I 14.597 58,383 20,188 TIL4NSFERS BF.TWEEN FUNDS 423 (654) (1.168) 1.399 IYET MOVEMENT IN FUNDS 38,969 23,279 (2,405} 5.833 15,996 349,296 J.175,973 1,155,785 58.393 20,188 FUND BAIANCES BIF 670,275 133.123 FUND BALANCES CIF 62248 667.870 138.956 365,292 1.234.366 1,175,973
WARRINGTONPARISHCHURCH PAROCHIAL CHURCH COUNCIL manelal Slalementsforyear ended 31" Deeettther 2024 BALANCE SHEET Unre5trieled Deslgna¢ed Ratrictsd Endowmenl Noles Funds Funds Fun Total 2024 Toiol 2023 FIXED ASSETS Tangible assets Investsnents 5(a} 5(b) 149,174 149.174 85.646 152,812 83,626 6,251 76,754 2,641 6251 149,174 76,754 2.641 234.820 236,438 CURREIYT ASSETS Debtors Cash at bank and in hand 200 58,201 948 61,254 1.148 513 362,651 1,000,802 941.856 518,696 58.401 518,696 62202 362.651 1.001.950 942,369 CREDITORS ATnounts due in less than one year 2.404 2,404 2,834 Nel CurreDI Assets 55.997 518,696 62202 362.651 999.546 939.535 Net Assets 62.248 667,870 138.956 365.292 1.234.366 1.175,973 Parish Funds: Unrestricted Designated Restricted Endowment 62248 62.248 667.870 138.956 365.292 23,279 670,275 133,123 349,296 667,870 138,956 365.292 Total Funds 62248 667.870 138,956 365.292 1234,366 1,175,973 Approved by the Parochial Church Council on ..... . 2025 and were signed on its behalf by.. . Tntee The notes pages 9 15 forni part of these accounts.
WARRINGTONPARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Stalementsforyear ended 31° Decenther 2024 NOTES ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 I) ACCOUNTING POLICIES The PCC is a public benefit entity within the rncdning 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 accouDts of PCCS, and with the Regulations true and fair view" provisions, it is also the rst year that they have been prepared under FRS 102 {2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Prdctice, Accounting and Reporting by Charities (SORP (FRS 102)). The fmancial statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value. The fmancial statements include all transactions. assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another bimjy, nor those that are infonnal gatherings of church members. Funds Endowment Funds are funds. the capitsl of which must be maintained" only income arising from investment may be used either as restricted or unrestricted fimds depending upon the pUry for which the endowment was established. The PCC maintains separate investments and bank accounts for each nd. The Purpose and use of the endowment funds is set out in note 8 to the accounts. Reslricted Funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terrns of the hust or bequesL and (b) donations or grants received for a specific purpose or invited by the PCC for a specific purpose. The funds may only be expended on the specific purpose for which they were given. Any balance remaining unspent at the end of the year is carried forward &8 a balance on that fund. The PCC maintains separnte investments and bank accounts for each fund. The purpjse and use of the restricted fun(ts is set out in note 8 to the accounts. Designated Funds are fimds which are not restricted by the donor but which the PCC has agreed to designate to be used in the future for a specific purpose. They remain underthe Control of the PCC as part of unrestricted funds and could be re-designated at any time in the future at the discretion of the PCC. Unrestricled Funds are general fun(Ls which ar¢ available for PCC ordinary purposes and are not subject to any restriction regarding their use. They include designated funds and free reserves. Free reserves are those funds available to be used at the discretion of the PCC which have not been designated for any particular pury)ose. Incoming resources Planned giving, collections and donations are recognised when received. T&x refunds are ognISed when the incoming resource to which they relate is received. Grants, legacies and rent are accounted for when the PCC is legalty entitled to the amounts. All other income is recognised when il is received. All income is accounted for gross. Resources expended Grants and donations are acc(Kmted for when paid over, or when awarde4L if a binding obligation on the PCC exists. Amounts received and subsequentty expended specifically for mission are dealt with as restricted funds. Outstsnding utility costs are estimated based on recent bills. All other expendire is generally recognised when it is incurred and is accounted for gross. Jnvestments Investments are stated at market value at 31* December.
WARRINGTONPARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial StementsfOrYear ended 3151 December 2024 NOTES ON THE ACCOUNTS CONT'D.... ASSETS Consecrated aDd Benefice Property In so far as consecrated and benefice property of any kind is excluded from the statutory defmition of'charity" by Section l 0{2Ka) and (c) of the Charities Act 2011 such assets are not capitalised in tbe fmancial statements. Other Property 38 Bretton Avenue is considered a functional asset and is included in th¢ balance sheet at cost less depreciation to write off the asset over its estimated useful life of 50 years. Expenditure on the property is capitalised where it represents physical improvement that enhances the value of the propety. The trustees are aware that the property has a market value in excess of net tK)ok value but no valuations have been undertaken. Moveable Churcb Furnishings These are capitalised at cost and depreciated over their economic life other than where insufficient cost infomation is available. In this case these items were not capita]ised. No value is placed on movable church furnishings held by the Church Wardens on special trnst for the PCC and which require a faculty for disN)sal since the PCC considers this to be inalienable property. All expenditure inCued during the year on consecrated and beneficed buildings and moveable church fimlishings, whether maintenance or improvements is written off. Tangible fixed assets for use by eharity These are capitalised if they can be used for more than one year and cost at least £250. Depreciation is provided on the cost of tangible fixed assets in order to write off the cost after taking account of residual values over the eXCted useful lives as follows:. Buildings pairnient reviews are carried out when there is any indicatiOD that the carrying amount of a functional fixed asset is below its net book value. io
WARRI]VGTONPARISH CHURCH PAROCHJAL CHURCH COUNCIL Finaneialsiolementsforyear ended 31" December 2024 NOTES ON THE ACCOUNTS CONT'D.- 2) INCOMING RESOURCES Unrestrirted Designated Reslricled Endowmenl Fmndf Funds Funds Fund Totsl 2024 Total 2023 2{9) Doll4tions Ind i•cl¢S Planned Giving Parish Giving Collections= 'r&x r¢coverablc Charities LDBF energy sUPPOrt grant Donations and legacies 4.802 17,022 5.(M)7 6.429 4.802 17,022 5,007 6,429 6.997 12.677 7,320 5,027 4,700 4.500 41,366 4,5(M) 79.135 4,500 79,155 20 116.895 20 116,915 82.587 2(b) IDtome from Investments Bank intcresi Invesnnent income C¢ntrdl Board of Financc 272 14.881 285 635 4.357 15,440 635 21,958 6,058 622 16.781 746 2,338 14,517 1.018 17,219 5277 14.519 38.033 23.461 2(c) Activities for Generating FuDd$ Autumn Fayre and fundrdiSTng Magazines Sundry Church and Hall letting inwme 5,480 167 1,101 7(M) 5.480 167 i.ioi 700 4,038 327 2.138 .260 7.448 7.448 7.763 2(d) Income from Chur¢h Aetivities Fees paid to PCC 5.565 6,679 7,254 5.565 1.114 6.679 7,254 2(e) Other Ineome: Insurance claims 1.033 1,033 Total Incoming Resources 130,926 18.333 5297 14,519 169,075 122.098 li
WARRtNGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Fln(m¢ialSlolenwntsforyear ended 31" Decemther 2024 NOTES ON THE ACCOUNTS CONT'D... 3) RESOURCES EXPENDED Unresln¢led DeNgnaled Reslncled EndOWnMI Funds Funds Funds F4n¢ts Tolal 2024 Total 2023 3(a) Fundraising costs Cost of giving envelopes Cost of fundraising events 78 58 57 57 57 57 136 3(b) Cburch activities Charity giving Ministy.. Liverpool Diocesan Parish Share Other Ministry Costs: Expenses Heating Ltghting Water Rates Generdl Rates Telephone and Broadband Insurdllcc Organist and Choir Fees TrainirRg Course5 Altar Requisiies Repairs & Service of Equipm1 Printing & Stationery Sundrics Prop¢ty Maintenance Propcrty Depreciation Independent Examiner Fee 405 49.030 49,030 49,078 3.222 &727 2.047 673 4.807 569 10.939 1.39Y) 3.222 8,727 2,047 673 4.807 569 10,939 1.514 211 1.938 8,284 1,882 1,269 4.270 1,367 10.315 124 27 6,573 304 4,569 304 1.867 18,252 3.638 720 1,016 16295 3.638 17,311 3,638 .080 1.080 92,461 20,084 112,645 108.844 Total Expenditure 92,518 20,084 112,702 108,980 4) STAFF COSTS It is the cusiom of the PCC to pay for the seryi of organist& verger& sexton& choir members a bookkeeper and a ¢hur¢h Cleaner. Costs re1ing to the provision of services of direa benefit to the ChurcK including payments to the organist for Church services. arc detsiled in note 3. No payments were large enough to attract SOCi21 security ¢osl& 12
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUJVCJL FInanclalSlalennts/0rYeaT ended 31" December 2024 NOTES ON THE ACCOUNIS CONT'D... 5) FIXED ASSETS Brelton Avenue Total 5(a) T¥ngible fixed assets Cost At start of year 181,916 181,916 At end of year 181.916 181.916 Depreci8tion At start of the year Charge for the ycar 29,104 3.638 29,104 3.638 At end of year 32.742 32.742 Net Book V*lue At 31" D¢cembcr 2024 149.174 149.174 Ai 31 St December 2023 152.812 152.812 5(b) Investmtllts Unrestricted Rutricled Endowmenl Fun(ts Funds Funets Total 2024 Tolal 2023 Valuation Market value at the start of the year Addition- legacy Net gainl{loss) on annual revaluation 6.113 74.950 1563 83,626 64,613 11.942 7.071 138 1.804 78 2.020 Market value at the end of the year 6251 76.754 2,641 85,646 83.626 Analysis of investments hcld at the year end date 40 of Units CCLA COIF Ch•rities 22100 Joseph Daintrth's Bwuest 87.00 T May Charity lttvtttment Fnd- 10¢0Obt U•its St Georg¢s Mission Trnst Robert Ireland Bladtbum Charity Parish Church Fund 4.485 1.766 4.485 1.766 4J86 ,727 2284.77 1.142.01 350.1)0 46.476 23.175 7.103 46.476 23.175 7.103 45.341 6,945 No of Units CBF Fixed Interest Investment Fund l J(K).97 Lily Gibson Beq$1 470. Fabric Furyl 1.883 680 701 701 6251 76.754 2.641 85.646 83.626 6) Debtors Unrestri¢led Reried Fund Fund Total 2024 Tolol 2023 Other debtors 2 948 1.148 513 2iXI 948 1.148 513 13
WARRINGTON PARISH CHURCH PAROCHL4L CHURCH COUNCIL Financial Sialenwntsforyeor ended 31" December 2024 NOTES ON THE ACCOUNTS CONT'D... 7) CASH AT BANK AND IN HAND Unralncted Designaled RlrICted Endowmenl Funds Funds Funds F4nds Tolal 2043 Tolal 2023 CBF Church of England Dcposit Fund balances National Saving5 Investsnent A¢Unt Lloyds TSB Other Dewsil And- Current AoUnts 42.484 10,618 21,011 338286 391.388 21,011 389.444 20,230 58.201 476.212 29.625 24.365 588.403 532,182 58201 51&696 61254 361651 1.(KIO.802 941,856 8) CREDtTORS falling dut within One yt*r Wedding deposits and other accruals 2.404 2,834 2,404 2,404 2,834 9) STATEMENT OF FUNDS Balance Incoming Resources IAveslTrYni Transfe Balance l Jan 2024 Re$4wr¢es Ewended Jn/(olll) 31 Dec 2024 Endowment Fmnds.. Fabric Fund Lily Gibson Bequest 347,414 1,882 14.519 20 58 1,399 363,352 1,940 Total Endowmeni Funds: 349,296 14,519 78 1,399 365,292 Resiricted Funds." St Georg¢'s Mission Tt Robert [land Blackburn Charity St Ann's Chapel Sick and Poor Fund Moral Welfarc Wo 73.791 35,534 3.927 702 .135 512 232 79,085 36.748 (1.41M)) IIM) 9,208 (IIK)) 420 9,628 Parish Church Organ FuThJ 13.0 157 13.495 Total Restricted Funds: 133.123 5.297 {1) 1,804 (1,168) 138,956 Bolonce Ineomrng Jiuourcu Invatme Transfers Balance l J4h 2024 RLfoMrccs Ewe#ded Galns In/(out) 31 Dec 2024 unresln.cted Funds.. tieneral 23279 130.926 (92.518) 138 423 62.248 Designed.. General F4thric Fund Clergy Propety Sequesiration 42.484 474.979 151812 141 17.078 (27) (16.295) (3,638) (124) 42,598 475,108 149.174 990 (654) Total Unrestricted Funds: 693.554 149.259 (112.602) 138 {231} 730.118 Total Funds: 1,175.973 169,075 (112,702) 2,020 1,234,366 14
WARRINGTON PARISH CHURCH PAROCHIAL CHURCH COUNCIL Financial Stalementsforyear ended 31" December 2024 NOTES ON THE ACCOUNTS CONT'D... 9) STATEMENT OF FUNDS Cont'd Endowment Funds Fabr Fund 'rhi.s is a permanenl cndowYn¢nt held on behalf of the PCC by the Diocesan Board of Finance. Capital cannot bc accc5sed. Income from donations is paid dir¢¢tly to the PCC and is availablc ts) be spcnt on building maintenance and tmprovem¢nts. Clergv and Assisloni Clerzv Jt-und Thi5 is a p¢rnianeni endowment hcld on behalf of the PCC by th¢ Dio¢¢san Board of Finance. Capital cannoi be accessed. Income 15 available to be spent on clergy expcnses. Lily Gibson Bequesl This is a PCTmanent endowmeni held on behalf of the PCC by the Diocesan Board of Finance. Capital cannot be accessed. Income is available to be spent in sUPlXTrrt of the general purposes of th¢ Church. Restricted Funds St Georges Mtssion Trus127 The fund relates io the procceds on the sale of land originally gifted by th¢ trust in 1891 for the building of St Georges Missio In a¢¢oTdance with the trust deed the income and witsl are available for maintenance of clergy housing. Roberi Ireland Blackburn Charity The fund arose following thc gift inlo the tru# in 1908 of land in Beresford StrccL Warrington. The land h&s been sold and th¢ PToceeds are invested and income arising is available for maintenance of the fabri¢ of the Parish Church. Si Ann s Chapel Small amount of funds left in thc account from when this fund was originally set up. It was dccidcd by the PCC that any further work on this chapel would be incorporated in any general fabric repairs and such this remaining funds transfeed to the fabric fund and thc old bank accouni closed. Sick and Poor Fund A separate fund held for donations which hav¢ bccn received for the specific Pur$¢ of support of sick and poor in the Parish. Mordl Welfare Work A separatc fund h¢ld for donations which have be¢D received for the specific purp of suppN)rt of moral welfare work in the Parish. Orgon Resioralion Fund Funds from this old bank acwint ttanrferred to the ncw fabric fund accouni bui rn81 restricd for use for any repairs to the organ. Genergl Funds Gcncral funds repre5cni the amounts available to thc PCC to meet its on-going obligations based on the assumption thal reserves designated for specific pUrSeS and thosc invested in land and buildings are not availablc for genernl us¢. The PCC aims to hold 3 months, opcrating costs in frcc eS and at 31# Decembcr 2020 the balance represents approxitnatcly two month's osts. Designated Fund$ DesignaledFunds- GeneralAccow The PCC maintains funds which have been dc5ignated in SUPFrf)rt of the promotion of Parish ministry work within the Parish and town. DesEgnaied Funds- School ProTty Thc fund was originally set up prior to the new school being IlIt and should have been closed once il was delerniined that the funds wcre nol r¢quired. Any funds not nceded should have been returned to the church accounts atthat point. The PCC decided that the account should be closed and any remaining funds transferred to Warringti)n Parish Church General accounl Designated Fupth- Clew Propety Th¢ PCC owns one property. 38 Brellon Avenue. which had been intended to be used to hous¢ stipendiary Curntes. 15