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2022-12-31-accounts

The Parish Church of All Saints, Stand Year Review for the

Year Ended 31 December 2022

Year Review

The year commenced in ‘vacancy’ with church being run by the Wardens and a number of volunteers with full support of ministers from St Andrew Hillock, St George Unsworth, St Mary Prestwich , the Revd Elizabeth Binns and ALM Mandi Davies which ensured a service every Sunday. Communion on Wednesdays continued once a month taken by Revd Elizabeth Binns. Breathing space with ALM Mandi Davies continued via zoom. In January ‘Anna Chaplaincy’ was added to the ministry at All Saints. Together with St Andrew Hillock and St George Unsworth we became the ‘Whitefield and Unsworth’ Anna Chaplaincy. Bishop Mark of Bolton commissioned Sue Orrell as an Anna Chaplain, Beverley Fraser and Ian Orrell were commissioned as Anna Friends, together with members of St Andrew Hillock and St George Unsworth. We are pleased to be the first Anna Chaplaincy in Manchester Diocese. Grateful thanks are extended to Sue Orrell who worked hard to get this initiative off the ground. Weekly meetings take place to include refreshments, chat and activities. On June 21[st] 2022, Revd Elizabeth Binns was inducted by Bishop Mark of Bolton as our Priest in Charge in a memorable service and welcome. Being a Non stipendiary minister Revd Elizabeth continues to live in her home in Bury.

The Rectory – The Revd Jeffrey Clawson, Priest in Charge St Mary and St Thomas Radcliffe continues to live in the Rectory.

The Church – The overdue quinquennial inspection report was received and shows some urgent work and significant restoration still to be done. Following Storm Arwen in November 2021 , a number of ridge tiles on the church roof were dislodged and made safe.

Towards the end of the year the ‘Holy Toast Café was trialled, it proved a success and plans are in place in 2023 to register with the Local Authority .

The Churchyard – The Boundry wall which had been dismantled by the tree following Storm Arwen was rebuilt. A full Arboriculturally inspection of all the trees in the churchyard was made and work done to fell trees identified as being urgent, with further work of unsafe branches to be dealt with. The churchyard continues to be looked after twice a week by the Whitefield Graveyard Group, a group of volunteers from the church and the community.

Without volunteers, church would not happen and thanks are due to everyone who plays a part, large or small into the daily life of All Saints. Thanks to our Authorised Lay Ministers, The Sacristan , Lay Assistants, the Organist, the Choir and the Augmented choir, Readers, Intercessors, IT and Sound persons, Welcomers, Cleaners, Flower arrangers, the care of the churchyard by the Whitefield Community Graveyard Group, the managing of church and Churchyard for funerals and Burial of Ashes, the Gravediggers and Vergers. The maintenance of the church hall and the administrative work required for the hiring. The administration of church including: - PCC Secretary, Safeguarding, the Electoral Roll, Accounts, Magazine Editor, Gift Aid, the counters and bankers, Rota makers, the archivist. Events and Pastoral Care. Like a jigsaw all these pieces are required to ensure that church is open, safe and available. Sincere thanks to everyone.

We look forward to the continued ministry of All Saints, Stand, Priest and people together making a difference both in church and in the community, within the Mission Community of the Deanery of Bury & Rossendale and Manchester Diocese .

Parochial Council of All Saints' Church, Stand Statement of Financial Activities For the Year Ending 31 December 2022

Notes
Incoming Resources
CR
Voluntary income
1
Activities for generating funds
2
Income from investments
3
Income from church activities
4
Other incoming resources
5
Total incoming resources
Check
Resources Expended
DR
Cost of generation voluntary income
6
Church Activities
7
Major Works
7a
Fund Raising Trading Costs
8
Staff Costs
9
Total resources expended
check
Net Incoming (Outgoing) Resources
Losses/Gains on Investments
Gross Transfers
Net Movement in Funds
Balances B/Fwd Jan 1st 2022
Balances C/Fwd December 31st 2021
Check
diff
Unrestricted
Restricted
Endowment
Funds
Funds
Funds
2022
2021
69902.54
1125.00
71027.54
79953.57
9886.41
0.00
9886.41
4180.18
7186.89
1.96
7188.85
6904.94
32915.00
0.00
32915.00
23404.65
0.00
0.00
0.00
0.00
119890.84
1126.96
0.00
121017.80
114443.34
119890.84
1126.96
231.95
0.00
231.95
204.25
84746.75
0.00
84746.75
124097.14
0.00
0.00
0.00
0.00
3043.53
0.00
3043.53
603.64
6545.00
0.00
6545.00
21594.00
94567.23
0.00
0.00
94567.23
146499.03
94567.23
0.00
25323.61
1126.96
0.00
26450.57
-32055.69
-31612.29
-31612.29
33389.21
-9.83
9.84
25313.78
1136.80
-31612.29
297400.29
36684.32
272820.59
322714.07
37821.12
241208.30
322714.07
37821.12
241208.30
0.00
0.00
0.00

Page 1

]

Parochial Council of All Saints' Church, Stand

Balance Sheet as at 31st December 2022

Notes
Fixed Assets
Church Hall
Investments
Current Assets
Debtors
Bank Accounts
Restoration A/c
COIF A/c
Gen A/c
General Bonus A/c
Church Hall
Designated A/c
HIBA
Holy Toast café
BPA Trust 1& 2
Liabilities
Creditors: amounts falling due in one year
Net Current Assets
Total Assets less current liabilities
Creditors - amounts falling due after one year
Total Net Assets
diff
Unrestricted
Restricted
Endowment
To
Funds
Funds
Funds
2022
2021
120000.00
120000.00
120000.00
241208.30
241208.30
272820.59
Unrestricted
Restricted
Endowment
To
Funds
Funds
Funds
2022
2021
120000.00
120000.00
120000.00
241208.30
241208.30
272820.59
Unrestricted
Restricted
Endowment
To
Funds
Funds
Funds
2022
2021
120000.00
120000.00
120000.00
241208.30
241208.30
272820.59
120000.00
0.00
241208.30
361208.30 392820.59
3777.50
3777.50
3443.84
37618.74
37618.74
36483.90
202.38
202.38
200.42
7977.40
7977.40
2619.89
173758.21
173758.21
154710.49
0.00
0.00
7904.97
253.39
253.39
253.14
469.92
469.92
469.83
831.46
831.46
0.00
16408.01
16408.01
14710.38
203475.89
37821.12
0.00
241297.01
220796.86
761.82
761.82
6712.25
761.82
37821.12
0.00
761.82
214084.61
322714.07
37821.12
241208.30
606905.20
0.00
0.00
0.00
0.00
322714.07
37821.12
241208.30
0.00
606905.20
322714.07
37821.12
241208.30
0.00
0.00
0.00

Page 2

chial Council of All Saints' Church, Stand

led Statement of Financial Activities - Incoming Resources ming Resources

Nominal Unrestricted Restricted

ing Resources
Nominal
Unrestricted
Restricted
A/c no
Voluntary Income
Planned Giving
26
Gift Aided Giving
27
Tax recovered
28
Collection from plate
30
Donations and appeals
32
Grants
33
Legacies
34
Activities for generating funds
Fund Raising
35
Holy Toast Café
35
Magazine Sales
36
Magazine Advertisments
37
Income from Investments
Dividends and interest
38
Income from Church activities
Fees Weddings/Funerals/Monuments
39
Fees Music/Heritage
40
Church Hall lettings
41
Church Hire
70
Other Incoming Resources
29
Incoming Resources
2022
2021

4823.61
4823.61
4797.65

46180.16
900.00
47080.16
47681.98

12751.89
225.00
12976.89
13520.60

3310.25
3310.25
1731.12

2836.63
2836.63
2919.20

0.00
0.00
250.00

0.00
0.00
9053.02
69902.54
1125.00
71027.54
79953.57

6050.77
6050.77
2619.28

2172.24
2172.24
0.00

768.40
768.40
1100.90

895.00
895.00
460.00
9886.41
0.00
9886.41
4180.18

7186.89
1.96
7188.85
6904.94
7186.89
1.96
7188.85
6904.94

13431.00
13431.00
13064.65

60.00
60.00
40.00

18759.00
18759.00
10100.00

665.00
665.00
200.00
32915.00
0.00
32915.00
23404.65

0.00
0.00
0.00
0.00
119890.84
1126.96 121017.80 114443.34
Check
121017.80
diff
0.00

Page 3

Resources Expended
Nominal
A/c No
Note 6
Generation of voluntary income
Weekly Envelopes
43
Note 7
Church activities
Parish Share
44
Clergy Expenses
45
Rectory Costs
47
Church running costs
48
Church Maintenance
49
Upkeep of Services
50
Upkeep of churchyard
51
Church Hall running Costs
52
Cost of Magazine
53
Administration
54
Support Costs
55
Bank Charges
56
Loan Interest
57
Donations
58
Restricted Costs
59
Charitable giving - home
60
Fixtures and Fittings
68
Note 7a
Major Works
65
Professional Fees Major Works
65
Note 8 Fund Raising Trading Costs
Fundraising Trading Costs
Fundraising Costs Holy Toast Café
61
Unrestricted
Restricted
2022
2021
231.95
231.95
204.25
231.95
0.00
231.95
204.25
50000.00
50000.00
74020.00
1608.38
1608.38
0.00
0.00
0.00
0.00
15975.43
15975.43
17648.52
1504.80
1504.80
10387.02
3417.20
3417.20
1573.05
-2671.44
-2671.44
5500.00
6553.18
6553.18
6899.02
2332.99
2332.99
1645.99
4513.29
4513.29
5465.38
226.36
226.36
143.16
0.00
0.00
0.00
0.00
0.00
0.00
75.00
75.00
75.00
0.00
0.00
0.00
1211.56
1211.56
740.00
0.00
0.00
0.00
84746.75
0.00
84746.75
124097.14
0.00
0.00
0.00
0
0.00
0.00
0.00
0.00
0.00
0.00
1702.75
1702.75
603.64
1340.78
1340.78
0.00
3043.53
0.00
3043.53
603.64

Appendix to Note 8

All Fund Raising has been received net of costs and is accounted for in the Fund Raising Account.

Note 9 Staff Costs

Organists
62
CYF Worker
72
6545.00
6545.00
3790.00
0.00
0.00
17804.00
6545.00
0.00
6545.00
21594.00

Note 10 Payments to PCC members

No other payments or expenses were paid to any other PCC member, persons closely connected to them or related parties

Total Resources Expended

94567.23 0.00 94567.23 146499.03

check 94567.23 diff 0.00

Page 4

Parochial Council of All Saints' Church, Stand Detailed Balance Sheet

Detailed Balance Sheet
Fixed Assets Nominal a/c No
(a) Tangible
Church Hall 1 120000.00
120000.00
(b) Investments
Investment Trusts CBF 25 195106.32
Investment TrustsCCLA 25 46101.98
241208.30
Debtors (Unrestricted Funds) 3
HMRC 3309.33
Radcliffe Parish Church 171.92
NHS Hall Hire 240.00
3721.25
Debtors (Restricted Funds) 3
HMRC 56.25
56.25
Total Debtors 3777.50

Liabilities

Amounts falling due in one year ( 2021) Unrestricted Funds

21
Copyrite
Water Plus Hall
Envelope Systems
Avanti Gas
Water Plus Church
alling Due in one year (2021) Restricted Funds
21
Total Creditors
358.01
37.07
231.95
15.31
119.48
761.82
0.00
0.00
761.82

Amounts falling Due in one year (2021) Restricted Funds

Funds

The restricted fund comprises the Restoration Fund and the COIF A\ The Restoration account contains funds raised and grants received for the Restoration of the Church Building

Fund movements
Balance at 1st January 2022
Incoming resources
Resources expended
Balance at 31st December 2022
Restoration A/c
36483.90
1134.84
0.00
37618.74
COIF A/c
200.42
0.00
0.00
200.42

Analysis of Net Assets

Tangible fixed assets
Investment Fixed assets
Current assets
Debtors
Liabilities
Amounts falling due in one year Unrestricted
Amounts falling due in one year Restricted
Unrestricted
Restricted
Trust
Funds
Funds
Funds
120000.00
241208.30
3721.25
56.25
-761.82
0.00
122959.43
56.25
241208.30

Page 5

Parish Funds

Parish Funds
Current Account
General Bonus A/c
Restoration Account
Designated Account ( Organ)
HIBA
COIF A/c
BPA Trust 1&2
Holy Toast café
Church Hall Account
Total Unrestricted
Total Resricted
Unrestricted
Restricted
Designated
2022
2021
7977.40
7977.40
2619.89
173758.21
173758.21
154710.49
37618.74
37618.74
36483.90
253.39
253.39
253.14
469.02
469.02
469.83
200.42
200.42
200.42
16408.01
16408.01
14710.38
831.46
831.46
0.00
0.00
0.00
7904.97
199444.10
37819.16
253.39
237516.65
217353.02
a
199697.49
37819.16
237516.65
237516.65

Page 6

ALL SAINTS - STAND - Charities 2022

The PCC wish to record their thanks for the generosity of the congregation over the year and would like to take the opportunity to report the following charitable giving made during the year. We would also like to thank the people who raised the money for their time and hard work.

*** = direct to Charities not through PCC account**

t through PCC account
Leprosy
Childrens Society
Christingle
417.00
Contributors
472.50
Via PCC Accounts**
The Pantry
Christians Against Poverty
Poor of Whitefield
491.00
889.50
1380.50
1170.00
301.92
500.00
1971.92

Page 9

ExtrottfvJ.' YheClToritse5Act1993ondthePCCI21￿Elts0￿J Independent examlnatlon planning (hecklist Name of PCC.. Yearend.. Isthere any why I shoukl notacceptlcominue wlth apptyintment NO C(myder.' am I IndepEndent7 do I have the requlslte abo￿8￿d wac1￿1 experience fora Pccof th15 has my appolntment been apk¥oved trrf the PCC and made by the APCM7 Isthe PC( aware ol myfesp0n￿bIltvk9-P0s51￿ b¥s￿r￿and retyrnin8 letter of ewa(effntP 00 the at¢ountsor accouThtfjw rec(vds tonfimi that the PCCsrfTOSS Or￿￿￿4￿d totsl expendbtwe Is less th4n £250,IXXlln rhe cuffeTrt and iwo precedln8 ￿1$? Are there any 5peafic requiremenis loran audft to becarrie(l OUL for example. In any speclal trusts associatÈdwth the Pccor as a c(ffidrtlofi of any8rants made to the PCC. that pre¥ent me cafrySn8OUt an IndepEndeThtexaminathJn? For ryftr5t examlnotlon of thL% PCC, I have Obt•lr￿ backgr￿nd Informatlon on the PCC, how it Is er8anlsed. the extent ol its acti¥itie5. the e￿$ten£t of parochialorganlsationsand trusts and the nature of tts SrKome. expenditure. a55ets. Ilablllllesand ￿n￿$. For5ybseweni Yea￿ I ha¥thecked •nd updated the detalls from pre￿(￿$ yeats. Theseare set tyrton a separ•te5heet. I have described in brief on 1 Separate Sheett￿ ituwntiry records malntsined bythe Ffc which I have examlned. amd the keyflnandèl controls opented. Narne of Independent examiner.. Date.. zL.z. L3 Independent eKJmlnallon work pnjgramme IAonyo]theonswers to questions 1-8ondlo-28is no.. orrftheanswer toqUestK￿ 9A5 SES.. Ivlldetollsofwoblem5 encountere41uftdhow thryhthr ken resolbdshouldbeinc1t￿o￿ 05epurote5heet. Completed satlsfactorlly financial Strtements YES NO reef¥uTe5 in the financial staternentstothe PCCS main accaunDn8 records le.¥. cash btK)kl CriM referenceaTrd th io ihts prLwdmme a refere￿e￿ set of finanllal stsiements and anysupwting an3￿515 rce5sary ro$￿the link bet*ren theac(ouTrting records and the Inancial statemeThts. Rezd the Pccannual report and ens￿re 6t ston￿stentwrth b(th ihe acLvunts andany Dthwlnfvrrn¥tion 8ahwd ￿￿￿08th+¢￿￿￿ vlth¢cKamrn4ti¢pn.

Complt•d satlsfactorify NO Accouniln8 Records supportln8 priffle bLththat le.& (ash bDoK 1￿caSh baoK pl•nned Te8lsterl. accountin8 r¢tord per and the pdme recordto which werttl¢ked orfonknfrryTh whKh thtyre s•lected shoukl be not￿. The tests mlrror eath othgrtwjtit i5impwtsn¢ thai dlffereni are foT ÈachtesL R•vl•w of ac<ounts Considerthe PCC5 Incomlni res￿r(e4 resources expended. •wts and liabl1￿leS35 shown In the ¢tOUAts In the lht of genwal knowlp obtalned 1b￿Jt the PCC•nd Its athltles Is well as budeets lorthtye•r4fid ¢OffesrKmdl￿l￿eS forthe prvlw5 ￿•r. Where thereare unexpEtted fl￿1￿•t￿$ or obtaln ey44anètk1r￿frryTh Ihe PCC Haveanyfjssues been Idenyfied whti.thllst faIlr4T￿￿Ideth￿ 5CQPt dependent •xamithatW SU88¢#that the finan￿ State￿ts •r¢ mater￿￿mI5- s￿ed1 (JYlntd In thÈ6ubJ￿. ii. Examtne theyearnd bank rec4yKJllaUon l•nd. tur rnore complex PCCS. anyother ntrolrecord51 toerwrethey do or Unusu￿ Tran￿c￿On testl theckthedetaibto supwrtine kn, ¥crtKkncr other SIM￿1rd￿jrntnlatb)n to ensure that the transac1k￿5 ate ¥alid underthe p￿er$ ofthe PCC Reportlng Prepare a rewl to the PCC which1s1rs￿Cowth￿oWffth CAR fte8uknl￿ 2S. An È¥amp pro¥ided withirsthe Guidante.

Auditllndependent examination comparison Procedure I princlple Audit Independent Examlnatlon Oplnlon required as to whetheraccounts show a IruE and falrvtew. Yes No level of assurance 8r¥en. HiBty Check accountlngrecord5 to establ￿ entwemefttto IndepeDdent exomination Instead of audrt. Tr/a Yes Obtaln under5tafidin8 of the Pces organ15ation. acc¢untlll8 SY5tern, a£tNltles and nature of its asset5, liabilit￿$. IiicominE fewurces and app5￿•t of resources Sn order to ￿an oppropriat• procedures. Yes Yes Record the procedures carried out and document rnatters that are Important to support concly5ions reached or statements provldpd in the reporL Yes Ye5 CoNsldertlon of •ccountlw rec( (compan￿$ArtI.. carry our edure5 ro enable formètH)n of oplftkn a5 to whetherthe accountlft8 Review with a view to identifyin¥ molorfailure to mairtain accounting records In accordance wlth 5.47 Charltles Art 1993 las amended by Ch•rfties Att 2LX)61. maifiialrd in att(Kdance with s.221 Anawcal rewew. Yes Yes Substantlve testSn& e.g. vouch5nB 50ur¢e dLKumtnt5. physical Sn5pertion of fixed asset¥ obtalnlryd bènk onfirrnation OF b¥larte¥ knspecthjn of Investment tertlfitates etc. Yes No- unles5 the anatyttcal rewew shows unusual item5 lorwhich the PCC cannot 8¢ve 5*Isf4ctury eyplanath?ns. Review financial 5ts1em¢nts f#r ton1om)ityw￿h appllcable rule5 0Th form and conlent. Yes Yes Cth)sidÈrin8 conform￿whh fvndamental atcountin8£oncepts. e.8. golngconcem. Considèr any ￿qn1ft¢3nI estlmate oflud8em¢nt made preparlng the accounts. Yes Yes- in ￿se of 3ccru•ls- based accounts. Fxjlities adopted by PCC shoukl conforrn to fvndamental accounting concepts and be appropriatE to the auhitles olthe PCC POSt.8alar￿e sheet events. Obtain 5UtrKipnt Enquiry of PCClaccrua15- based accountsl Identrfyand report on major Inconsistencies between anyfinanoal references in the annu report and finandal statemen Ye5 Obtaln all InforMar￿Tr and exFAanations needEd to (3rry outthe scnrtiny- report any failure. Yes

Comp￿ted satlslactorfty NO othwslmitsr probkrns. Sh￿￿1 be orefvlty COr￿dered. rfthry retwesent $￿TrIfIcant IrbtsrKesof dellberaleor reLle55 m￿m￿duct Inthe admlnlsiraiion of the KQ then a arthdeawn. Addltlonal work for accounts prnpared on the accn41s basls ￿￿e￿ thearcowllng athjpthd h the PCC and enswe thvl aye efjtherthÈ model polkles pr￿Ided In Chapter¥ 7 orare conststent71thtt Guidance. ENuire rfttr￿ hwe been ryewrt5 St￿* the yèaf end 4wkl bE dtsckwd thexcounts orwhlch Indltate th•t•mourttslnd¥ded kn the at¢ounts should be imended. 17. Shown Inthe a￿OUn￿. Not•.. In¢ludedln Chopterioaf thethurch's GuAIotKttodet¢rnthlfoddldondoro1ten￿Pr￿edu￿$lwy1d Page 10

Independent examiner's report to the PCC of All Saints.. Stand I report on the financial statwnents of the PCC for the year ended 31 December 2022, which are set out on pages 1 and 2, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2008 ('the Regulats'ons") and section 43 of the Charities Act 1993 1"the Act"). Respectlve responslbllltles of the PCC and the examiner As members of the PCC you are responsible for the preparation of the financial statements. You consider that the audf( requirement of the Regulations and section 43{2) of the Act do not apply. It is my responsibilty to issue this rep)rt on those financial statements in accordance with the temis of th8 Regulattons. Basis of th18 rnport My examination was carried out in accordance wtth the General Direciions giv8n by the Charity Commission under section 43(7){b) of the Act and to be found in the Churth Guidance, 2006 edfiion, issued by the Finance Division of the Archbishops, Council. That examination indudes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that woubj be required in an aud¢l, and consequently I do not express an audit opinion on the given by the accounts. Independent examine￿5 statement In conn8Ction with my examinats'on, rK) matter has come to my attention.. (1) which gives me reasonab￿ cause to believe that in any material resped the requirements to keep accounting records in accordance with section 41 of the 1993 Act., and to prepare financial statements, which accord with the accounling records and compty with the requirements of the Act and the Regulats'ons 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 reached. Signed... Name..... Address; 39, fflog IF Date '. Page 10