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2023-12-31-accounts

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Emmanuel Parish Church Cambridge Road, Southport

Annual Report including Financial Report of the Parochial Church Council

For the year ended 31 December 2023

Registered Charity No. 1131223

© Diocese of Liverpool

EMMANUEL PARISH CHURCH PCC

INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Reference and Administrative Information 1
Report of the PCC 2 - 6
Independent Examiners' Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 13
Church Groups Accounts 14
Budget 15

EMMANUEL PARISH CHURCH PCC

REFERENCE AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023

Address: Emmanuel Church, Cambridge Road, Southport, PR9 9RP Official Correspondence to: The Secretary, 154 Carisbrooke Drive, Southport, PR9 9PR Registered Charity Number: 1131223

PCC Members include:

Incumbent: Rev Stewart McTaggart Rev Stewart McTaggart
Curate: Vacant
Treasurer: Mr Gordon Ross - until December 2023
Reader: Mrs Jean Lee
Churchwarden: Mrs Linda Dewing
Deanery Synod Representatives: Mrs Nikki Brydon
Mrs Linda Dewing
Mr Eric Wall
Elected Members: Mrs Nikki Brydon
Mr John Fell
Mrs Sue Gore
Miss Elaine Hiorns
Dr Suzanne Hodge
Mrs Elaine McLoughlin
Mr Gordon Ross
Mrs Karen Sacker
Mr Eric Wall
Mrs Kathleen Young
Electoral Role Officer: Mrs Irene Greenwood
Secretary: Mrs Helen Pitman
Safeguarding Officer: Mrs Jean Stocks
Bankers: Nat West Bank, 130 Lord Street, Southport, PR9 0AB
Independent Examiners: Lifestyles Accountancy, 39 Kirklees Road, Southport, PR8 4RB
Legal Advisers: Hill Dickinson, St Pauls Square, Liverpool, L3 9SJ
Architect: Mr Volland, NJSR, 57-59 Hoghton Street, Southport, PR9 0PG

Page 1 of 15

EMMANUEL PARISH CHURCH PCC

REPORT OF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2023

STRUCTURE, MANAGEMENT AND GOVERNANCE

Emmanuel Parish Church PCC operates under the Parochial Church Council Powers Measure 1956. We are a registered charity with charity number 1131223.

Appointment of PCC members is set out in the Church Representation Rules. All members of the Church are encouraged to register on the Electoral Roll and to stand for election to the PCC. The PCC has three subcommittees: the Standing Committee, which consists of the Incumbent, Reader, Churchwarden and Treasurer; Finance Committee; and Fabric Committee. Ad hoc committees are convened as and when required.

Day to day management of the Church is exercised by the vicar in conjunction with the standing committee of the PCC which includes the Churchwarden: Mrs Linda Dewing.

Risk Assessments

To identify the major risks the PCC undertake a risk assessment. Procedures are then put in place to manage those risks and minimise their impact on the life of the church. The main areas are set out below:

Financial Risk

An annual budget is prepared and monitored against actual performance. The Finance committee reviews the results on a regular basis and provides reports to each meeting of the PCC. The church’s investments are also reviewed annually, and whenever reports from the diocesan fund managers are received. A report is then provided by the Finance committee to the PCC. Investments are made only in funds approved by the diocese and managed by CCLA Investment Management Ltd specifically for charities. Buildings and tangible assets are insured and levels regularly reviewed. A system of internal control has been approved by the PCC to cover cash handling, payments and bank transfers, and this system is kept under regular review.

Health and Safety

Reviews are undertaken regularly by a member of the church. The PCC are informed of any risks and any action that has been taken. Procedures are in place for recording accidents. The procedures are reported annually to the PCC.

Safeguarding

PCC members and those working with children or vulnerable adults are checked, registered and trained in accordance with the Diocesan Safeguarding Policy. The policy was last reviewed in 2021 and put into place. Online training for volunteers has been completed. A copy of the most recent updated policy is available upon request.

Formal risk assessments are recorded in the PCC’s Risk Register and reviewed annually. The Risk Register is kept with the Accident Recording book in the Churchwardens’ office.

Page 2 of 15

EMMANUEL PARISH CHURCH PCC

REPORT OF THE PCC (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

OBJECTIVES AND AIMS

The PCC (Powers) measure 1956 states "the PCC is to co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelical, social and ecumenical."

Membership of the PCC also involves the acceptance of the responsibilities laid down in the Synodical Government Measure 1969 relating to PCCs and the other legal responsibilities involved.

The PCC has given consideration to the Charity Commission's guidance on public benefit and, in particular to he specific guidance to charities concerned with the advancement of religion. Our objectives in the year were to provide the following public benefits:

Our mission is to bring God into people's lives; our purpose here is to serve Jesus Christ.

Our objectives for 2023 included the following:

In 2023 we achieved:

Page 3 of 15

EMMANUEL PARISH CHURCH PCC

REPORT OF THE PCC (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENTS AND PERFORMANCE including review of charitable objectives

We aimed to achieve all the objectives set out, however some of these are ongoing and some will be addressed in the course of 2024.

The electoral roll

There were 73 (2022 - 90) names on the electoral roll for this year.

Worship

The average weekly attendance was 45. Midweek Communion average attendance was 7. Messy Church continued monthly with 6 children and 16 adults but stopped for a break in October. Easter saw 19 at the Maundy Thursday Service and 38 adults on Good Friday. 88 adults and 1 child attended on Easter Sunday. On Easter Saturday we had 21 adults and 18 children at the Easter extravaganza. There were 51 people in attendance at the Midnight Communion service on Christmas Eve. During the year Emmanuel held 16 Baptisms, 4 Weddings and 5 funerals in church. There were 4 funerals held at the Crematorium and 7 burial of ashes in the Garden of Remembrance.

Pastoral care and service to our community

Rev Stewart McTaggart has visited parishioners and provided Pastoral care and support this year, particularly as members of our congregation have found it necessary to enter nursing homes.

Holiday club did take place in 2023 with 46 children attending. Messy Church continued monthly with a short break of 3 months at the end of the year.

Once again, we hosted Larkfield annual Christmas Carol Service with over 1,400 children and adults attending.

The Mother’s Union has not yet resumed. However, the Prayer Group have been meeting every Thursday at 4pm and the Bowling Club are back to their regular meetings.

Youth and Children's Work

The Beavers, Cubs, Scouts, Rainbows, Brownies and Guides continue to meet. Rev Stewart McTaggart has visited the uniformed organisations, developing our links with them. The uniformed organisations have taken part in services and were involved with the Christmas Fair.

Other Activities

We hosted 3 events for Southport Orchestra during 2023. A successful Christmas Fair was held at the end of November.

Page 4 of 15

EMMANUEL PARISH CHURCH PCC

REPORT OF THE PCC (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

ACHIEVEMENTS AND PERFORMANCE including review of charitable objectives - continued

Church Buildings

General maintenance has been carried out to the church and halls as required including new boiler in the hall. The grounds have continued to be maintained by a willing group of volunteers and we are continuing to pay a gardener to help volunteers with this task.

The church is in general good order. The terrier and inventory have been maintained and all goods and chattels remain in place.

FINANCE, GIVING, FUNDRAISING, FINANCIAL REVIEW AND INVESTMENTS

The accounts for 2023 show income of £82,147 compared to £342,937 in 2023. The large increase last year was due to an unexpected one off legacy of £253,334. By removing this then underlying income has dropped by about £7,000 which represents a drop in over £11,000 from planned giving softened by an increse in other revenue streams in the year by about £4,000.

Total expenditure in the year was £192,068 compared to £190,709 in 2022. This remained higher than the income received in the year as we spent a further £75,000 on the new boiler from the money given as a legacy in the prior year.

The investments in the endowment funds continue to be managed by CCLA and showed an increase in 2023 of around £21,000 despite a decrease last year of around £31,000. The original legacy of £110,000 has now increased in value to £249,684 and produces a yield of around 3% per year for maintenance of the church activities.

Our budget for 2024 generally maintains the previous years levels and shows planned expenditure of £111,000 including £65,000 for parish share. Anticipated income of £78,000 is more optimistic given that the worst of the pandemic is behind us although the current economic climate is still uncertain and income has reduced from some regular givers in prior years for various reasons. We expect an operational deficit of £33,000 which will have to come from our reserves that have accumulated due to the legacies received in prior years.

Page 5 of 15

EMMANUEL PARISH CHURCH PCC

REPORT OF THE PCC (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

PLANS FOR THE FUTURE

Our objectives for the coming year include:

This report was approved by the PCC on …................. and signed on its behalf by:

….............................. Rev Stewart McTaggart Vicar

Page 6 of 15

EMMANUEL PARISH CHURCH PCC

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

This report on the financial statements of the PCC for the year ended 31 December 2023, which are set out on pages 8 to 15 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the 2011 Act').

Respective responsibilities of the PCC and the examiner

The members of the PCC are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) the 2011 Act and that an independent examination is needed. It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with 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 the PCC 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 the course of my examination, no matter has come to my attention:

….............................. ….............................. Signed Dated

Daniel Styles FCA Chartered Accountant Lifestyles Accountancy Limited 39 Kirklees Road Southport PR8 4RB

Page 7 of 15

EMMANUEL PARISH CHURCH PCC

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Note
INCOME AND ENDOWMENTS
Donations and Legacies
2a
Income from trading activities
2b
Investment Income
2c
Income from charitable activities
2d
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE
Charitable activities
3a
Fundraising costs
3b
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) before
gains and losses on investments
Gain/(loss) on investments - unrealised
NET INCOME/(EXPENDITURE)
BALANCES at 1 January 2023
BALANCES at 31 December 2023
Unrestricted
Restricted
Endowment
TOTAL
TOTAL
Funds
Funds
Funds
2023
2022
£
£
£
£
£
29,043
-
-
29,043
300,766
24,530
-
-
24,530
21,084
13,877
-
-
13,877
10,561
14,697
-
-
14,697
10,526
82,147
-
-
82,147
342,937
192,068
-
-
192,068
190,709
-
-
-
-
-
192,068
-
-
192,068
190,709
(109,921)
-
-
(109,921)
152,228
154
-
20,580
20,734
(31,336)
(109,767)
-
20,580
(89,187)
120,892
286,570
5,406
229,104
521,080
400,188
176,803
5,406
249,684
431,893
521,080

Page 8 of 15

EMMANUEL PARISH CHURCH PCC

BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
FIXED ASSETS
Tangible
5
Investments
5
CURRENT ASSETS
Debtors & prepaid expenses
Short term CCLA deposits
Bank balances
CURRENT LIABILITIES
Creditors-amounts falling due in one year
NET CURRENT ASSETS
TOTAL NET ASSETS
PCC FUNDS
Endowment
5
Restricted
6
Designated
6
Unrestricted
6
2023
£
1,000
251,478
3,713
159,482
18,571
181,766
2,351
2,351
179,415
431,893
249,684
5,406
142,348
34,455
431,893
2022
£
1,000
230,744
4,500
244,189
45,800
294,489
5,153
5,153
289,336
521,080
229,104
5,406
142,348
144,222
521,080

Approved by the PCC on …................ and signed on its behalf by:

…………………………………… Mrs Linda Dewing Churchwarden

…………………………………… Rev Stewart McTaggert Vicar

Page 9 of 15

EMMANUEL PARISH CHURCH PCC

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R of I (FRS 102) as amended.

The financial statements have been prepared under the Charities Act 2011 and the 2008 accounting and reporting regulations based on the current version of the Charities SORP (FRS102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated. The financial 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 affiliation to another body nor those that are informal gatherings of church members.

Funds

Endowment Funds are funds the capital of which cannot be used but the income can be used for general purposes.

Restricted Funds represent donations or grants received for a specific purpose and can only be used for that purpose. Any balance left is carried forward in that fund. The funds are not separately invested and interest received is apportioned to individual funds on an average balance basis.

Designated Funds represent grants or donations to general funds which have been subsequently designated by the PCC for specific purposes and can be undesignated back to general funds at a later date by the PCC.

Unrestricted Funds are general funds which can be used for the ordinary purposes of the church. Funds not immediately required are invested on short term deposit with CCLA deposit funds.

Income and endowments

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the income to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the specified amount and where appropriate treated as restricted funds. Dividends are accounted for when receivable and interest is accrued. All other income is recognised when it is receivable. All income is accounted for gross without deducting related expenditure. Donated professional services and facilities are recognised as income at open market value when the charity has control over the item. General volunteer time is not recognised.

Expenditure

Grants and donations are accounted for when paid or when awarded by the PCC. Parish share is accounted for when due. Donations for mission, wedding and funeral fees for occasional offices and expenditure out of restricted grants and donations are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross without deducting related income.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with s.10 (10)(a) of the Charities Act 2011. Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property listed in the church's inventory. Anything purchased or donated after 2005 costing or valued over £1,000 will be shown in the accounts as furnishings. Equipment used within the church premises and halls is depreciated over four years but items costing or valued at less than £1,000 are written off in the year of acquisition. Land at Radnor Drive has been included at an estimated value of £1,000 as no historic cost information is available. Investments are valued at market value at 31 December.

Page 10 of 15

EMMANUEL PARISH CHURCH PCC

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

1 ACCOUNTING POLICIES (continued) Reserves

The PCC is encouraged to hold reserves to meet regular anticipated expenses for three months which would amount to around £30,000. At present the free general reserves are in surplus by £34,455 (2022 - £144,222) excluding designated funds. The decrease in the year was due to the generous legacy received last year being spent on property repairs. Reserves are now back to expected levels but unless the ongoing deficit can be reversed it is likely that the designated funds would need to be reduced in the coming years to fund this.

2 INCOME AND ENDOWMENTS

a Donations and legacies:
Planned giving
Income tax and vat recoverable
Cash collections
Legacies
Sundry donations
Insurance claims and grants
b Income from trading activities:
Fetes,concerts and attic sales
Church halls income
Tower rental income
c Investment income:
Endowment bequest interest
CBF funds interest
Radnor Drive rent
d Income from charitable activities:
Wedding & funeral fees
TOTAL INCOME AND ENDOWMENTS
Unrestricted
Restricted
TOTAL
Funds
Funds
2023
£
£
£
13,976
-
13,976
3,384
-
3,384
5,077
-
5,077
-
-
-
73
-
73
6,533
-
6,533
29,043
-
29,043
1,239
-
1,239
4,747
-
4,747
18,544
-
18,544
24,530
-
24,530
6,730
-
6,730
6,297
-
6,297
850
-
850
13,877
-
13,877
14,697
-
14,697
14,697
-
14,697
82,147
-
82,147
TOTAL
2022
£
25,387
5,115
6,794
253,334
-
10,136
300,766
2,742
3,507
14,835
21,084
6,840
2,021
1,700
10,561
10,526
10,526
342,937

Page 11 of 15

EMMANUEL PARISH CHURCH PCC

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

3
EXPENDITURE
a Church activities and mission:
Messy church & equipment
Charity donations
Ministry activities:
Parish share
Wedding & funeral fees
Clergy housing
Clergy locums travel & phones
Church buildings & worship:
Heat, light, water & insurance
Repairs & maintenance
Church halls costs
Musicians & equipment repairs
Services, stationery & magazine
Independent examiners fees
Bank charges
a Total church activites and mission costs
b Fundraising costs:
Cost of generating funds
TOTAL EXPENDITURE
Unrestricted
Restricted
TOTAL
Funds
Funds
2023
£
£
£
1,755
-
1,755
4,000
-
4,000
5,755
-
5,755
62,346
-
62,346
2,871
-
2,871
417
-
417
1,955
-
1,955
67,589
-
67,589
16,722
-
16,722
84,532
-
84,532
7,869
-
7,869
3,137
-
3,137
6,082
-
6,082
100
-
100
282
-
282
118,724
-
118,724
192,068
-
192,068
-
-
-
-
-
-
192,068
-
192,068
TOTAL
2022
£
412
614
1,026
59,860
10,740
5,846
1,100
77,546
12,274
85,525
4,470
3,259
6,509
100
-
112,137
190,709
-
-
190,709

4 STAFF COSTS

During the year the PCC engaged an organist and verger for church and cleaners for the halls who received fees for performances under a contract for services not under a contract of employment. Gardening and cleaning services were provided for church buildings on a voluntary basis. No payments other than for minor expenses were paid to PCC members or their families. A small portion of the expenses paid to the incumbent may have related to their services as chair of the PCC.

Page 12 of 15

EMMANUEL PARISH CHURCH PCC

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

5 FIXED ASSETS

(a) Tangible

Land at Radnor Drive, Churchtown presently held on long lease from Sefton Council until 2041 at a rent of £20 per annum and currently used by Emmanuel Scout group has been valued on current use at £1,000 by the PCC.

(b) Investments
Units
Endowment Funds
CBF Investment growth shares
9,855.84
CBF Fixed interest funds
18,577.07
Unrestricted Funds
CBF Investment income shares
79.36
Cost
Market value
2023
£
£
97,171
222,794
32,380
26,890
129,551
249,684
953
1,794
130,504
251,478
Market value
2022
£
203,635
25,469
229,104
1,640
230,744

6 FUNDS

(a) Endowment Funds

The endowment fund is a permanent endowment of the Foinquinos bequest which requires that only the income can be spent on the general work and ministry of the church with the capital invested.

(b) Restricted Funds

Charities & Mission
Memorial Chapel
2023
Income
Expended
£
£
£
1,568
-
-
3,838
-
-
5,406
-
-
2022
£
1,568
3,838
5,406

The Memorial Chapel Fund is restricted to improvements to the Chapel in the South Transept. Other Restricted Funds are to be used in accordance with their restriction.

(c) Unrestricted Funds

(c) Unrestricted Funds
Mission Fund - Designated
Legacy Fund - Designated
Total Designated Funds
General Fund
2023
£
137,348
5,000
142,348
34,455
176,803
2022
£
137,348
5,000
142,348
144,222
286,570

The Mission Fund is designated for use in the wider mission of the church. The Legacy Fund is designated to improve church growth.

7 Analysis of net assets by fund:

Fixed assets
Net current assets
Fund balance
Unrestricted
Restricted
Endowment
TOTAL
TOTAL
Funds
Funds
Funds
2023
2022
£
£
£
£
£
2,794
-
249,684
252,478
231,744
174,009
5,406
-
179,415
289,336
176,803
5,406
249,684
431,893
521,080

Page 13 of 15

EMMANUEL PARISH CHURCH PCC

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

8 CHURCH GROUPS ACCOUNTS

Group
Purpose
Bank
Bowling Club
Britannia
Choir
Abbey
Events
To provide bowling facilities for
parishioners
To help with choral facilities &
membership in church from choir
fees received
To promote mission, fellowship &
fun with events funded by
Balance
Balance
31 12 22
Receipts
Payments
31 12 23
£
£
847
1,642
189
2,300
1,937
1,937
-
899
1,156
1,033
1,022
3,683
2,798
3,159
3,322

Scouts, Guides and Mothers Union groups are responsible to their own Charitable Bodies. Other Emmanuel groups not listed above do not maintain separate bank and cash funds but process their transactions through the Church's general funds.

Page 14 of 15

EMMANUEL PARISH CHURCH PCC

BUDGET INCOME AND EXPENSES FOR THE YEAR ENDED 31 DECEMBER 2023

Income
Cash collections
Planned giving
Sundry donations
Tax refunds
Fees and Mast Income
Events
Halls income
Magazines & other income
Investment Income
Insurance claims and grants
Gift Day excluding tax
Total Income
Expenditure
Parish share
Ministry and fees
Church heat, light, water, insurance
Halls heat, light, water, insurance & repairs
Worship services, mission & office
Total Expenditure
Operating (Deficit) for the year
Grants and Legacies
Church repairs
Loss on Investments
Adjusted (Deficit)/Surplus
Budget
2024
6,500
15,000
-
5,000
30,000
2,500
5,000
-
10,000
-
4,000
78,000
65,000
6,000
17,000
8,000
15,000
111,000
(33,000)
-
(70,000)
-
(103,000)
Actual
Budget
2023
2023
5,077
15,000
13,976
25,000
73
-
3,384
5,000
34,091
18,500
1,239
6,000
4,747
4,000
-
1,000
13,027
8,000
6,533
-
-
4,000
82,147
86,500
62,346
65,000
5,243
6,000
16,722
16,000
7,869
7,500
15,074
15,000
107,254
109,500
(25,107)
(23,000)
-
-
(84,532)
(75,000)
20,734
-
(88,905)
(98,000)

Page 15 of 15