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2022-12-31-accounts

The Revd. Paul Lock, Rector,
The Rectory, College Road, Up Holland,
WN8 OPY
01695 622936
The Revd. Jack Shepherd,
Missional
Priest,
The Vicarage, 158Back Lane, Skelmersdale,
WN8
9BX 07415 122370
Address for official corres
ondence:
The Rectory, College Road, Up Holland,
WN8 OPY
01695 622936
Churchwardens
StThomas the Mart
r Parish Church
U
Holland
Dennis Roughley
29, Delphside
Road, Orrell, Wigan WN5 8TR
Brenda Entwistle
23, Hallbridge
Gardens,
Up Holland,
WN8 OEP
07740 164447
07534623544
Christ the Servant Church
Di moor
Denise Givens
1 Heatherlea
Close, Up Holland,
WN8 ONX
07904 364347
Steve Holmes
143Eskdale, Skelmersdale
WN8 6ED
07752 580982
St Michael &All An els Parish Church
Dalton
Steph
Ellis
Mount Farm, Higher Lane, Dalton WN8 7RA (resigned 11'"Ju/y 2022)
Neil Girvin
34, Ambleside
Close, Skelmersdale
WN8 9NX
07369236125
Elisabeth
Heyes
9, Tontine Road, Up Holland,
WN8 ONF
01695622238
The PCC Treasurer:
Barbara Roughley
29, Delphside
Road, Orrell, WN5 8TR
01695624431

Weekl Services Times at StThomas the Ma
r Church
Times at StThomas the Ma
r Church
in 2022:
~Sunda 9.00am Eucharist
10.30am Sung Eucharist
4.30pm Cafe Church (once a month)
~Tuesda 7.00pm Eucharist
~Thursda 1D.00am Eucharist
Weekl Services Times at Christ the Servant Church
in
2022:
~Sunda 4.00pm Eucharist
or Cafe Church
/All Age Worship
V~Vednesda 10.0Dam Eucharist
Weekl Services Times at St Michael &All An els Church Dalton in 2022:
~Sunda 9.30am Eucharist
with hymns
10.30am Fun
in Faith

ttendance
2022
ttendance
2022
4-'Tsi'i)(77'1'':-"jt'Rf"t"=ZQ ' 4'gs'"W'g"- jji'~~.gr'r~tftstrp*' cd ~a .s&"ATM dr rItj
Average attendance
for Sunday Services
51 26 30
+2 (u16) +7 (u16) 0 (u16)
Total communicants
on
Easter day 19 48
Total number
attending
special services run by
the church during advent (from Advent Sunday 387 463 244
until 23' December 2022), which were held for
the congregation and local community
The total number attending
Christmas
Eve
Services (including communicants) 232 74 144
(Christingle
and Midnight
Eucharist)
The total number ofcommunicants for 72 35 37
Christmas
Midnight
and
Christmas morning (88 attending) (35attending) (43 attending)
Christmas at the Hub 59
Cafe Church 33
Family Friday 64
(40 adults
24 children)
Fun in Faith Approx. 19
10
Average attendance for Sunday Services for Sunday Services 47 16 28
0 (u16) +1(u16) 0(u16)
Total communicants on Easter day 70 18 54
Total number
attending
special services
run by
the church
during advent
(from Advent
Sunday 235 468 323
until 23" December 2021),which were held for
the congregation
a
nd local community
The total number
attending
Christmas
Eve
Services (including communicants) 70 43 133
(Christingle
and Midnight
Eucharist)
The total number
ofcommunicants
for
63 35 9
Christmas
Midnight
and Christmas
morning
(70attending) (35attending) (37attending)
Cafe Church Approx. 30 35
Family Friday Approx. 50
Fun in Faith Approx. 25

The Parish of Up Holland and The Parish of Up Holland and Dalton Accounts for the Dalton Accounts for the Year Ended 31stDecember 2022 Year Ended 31stDecember 2022
General Designated Restricted Endowment TOTAL
INCOMING
RESOURCES
Note Funds Funds Funds Funds 2022
Voluntary
Income
2(a) 211,713 88,471 300,184
Activities for generating
funds
2(b) 15,104 15,104
Income from investments 2(c) 16,553 16,553
Church activities 2(d) 42,557 42,557
Other incoming
resources
285,927 88,471 374,398
RESOURCES USED
Church Activites 3(a) 177,017 27,430 204,447
Costs ofgenerating
voluntary
income 3(b) 89 2,700 2,789
Fund-raising
trading costs
3(c) 5,543 1,594 7,137
Governance
costs
3(d) 10,732 1,525 12,257
193,381 33,249 226,630
TOTAL RESOURCES EXPENDED
NET INCOMING(OUTGOING) RESOURCES 92,546 55,222 147,768
BEFORE OTHER RECOGNISED GAINS
LOSSES 92,546 55,222 147,768
Transfers between
funds
NET MOVEMENT
IN FUNDS
363,223 10,000 48,440 44,129 465,792
Balance b/fwd at 1stJanuary 2022
Balance c/fwd at 31st December 2022 The notes on p 455,769 10000 103,662 44129 613,560
pages 3-7form part ofthese accounts
The Parish of Up Holland and Dalton Accounts The Parish of Up Holland and Dalton Accounts for the Year Ended 31st December for the Year Ended 31st December for the Year Ended 31st December for the Year Ended 31st December 2022 2022
FIXEDASSETS Note 2,022 2021
Tangible 5(a) 284,500 284,500
Investment 5(b) 44,129 44,129
328,629 328,629
CURRENT ASSETS
Debtors
Short Term Deposits 168,276 66,338
Cash at bank and In hand 121,607 84,853
289,882 151,191
CURRENT LIABILTIES
NET CURRENT ASSETS 284,931 141,170
TOTAL ASSETSLESSCURRENT UABIUTIES 613,560 469,799
Creditors
—amounts
falling due after one year
7 4,007
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted 455,769 363,223
Designated 10,000 10,000
Restricted 103,662 48,440
Endowment 44,129 44,129
613,560 465,792
Creditors - amounts
falling due within one year
7 4,951 10,021
Approved
by the Parochial
Church Council
on .........../..... ).j~...And signed on its behalf by:
~,ID.~~
Revd. Paul Lock- Rector Miss E Hayes - PCC Secretary
The parish ofUp Holland
and Dalton Notes to
the Financial Statements for the Year Ended 31st December 2022
Accounting Pogdes
The financial statements
have been prepared
in accordance with the Church Accounting
Regulations
2006together
with applicable
counting standards
and the SORP 2005.
The financial statements
have been prepared
under the historical cost convention except for the valuation ofassets which are shown at market
value.
Include
all transactions,
assets and liabilities for whkh
the PCC is responsible in law. They do not include accounts ofthe church groups that
owe their main affiliatio to another
body, nor
those that are Informal gatherings of church members.
Funds
Endowment
funds are funds, the capital ofwhkh
must be maintained;
only income
arising from investment ofthe endowment may be used either
as restricted
or unrestricted
funds depending
upon the purpose for which the endowment was established.
Restricted
funds represent
(a) income from trusts or endowments
which may
be expended only on those restricted objects provided fn the terms
ofthe trust or bequest and (b) donations
or grants received for a specific object or
invited by the PCC for a soecific object for which they were
given. Any balance
remaining
unspent atthe end ofeach year
must be carried forward as a balance on that fund. The PCC does not usually
invest separately
for each fund.
Where there
is no separate investment,
interest
is apportioned to individual funds on an average balance basis.
Incaming Resources
Planned
giving, collections
and donations
are
recognised
when received. Tax
refunds are recognised
when the Incoming
resource
to which they
relate
Is received. Grants and legacies are accounted for when the PCC fs legally
entitled to the amounts
due. Dividends
are accounted for when
receivable,
Interest
isaccrued.
All other income is recognised
when it is received.
Resources Expanded
Grants and donations are accounted
for when
paid over, or when awarded,
Ifthat
award creates a binding or constructive
obligation
on the PCC.
The diocesan
parish share isaccounted
for when due. Amounts
received specifically
for mission are dealt with as restricted
funds.
All other
expenditure
is generally
recognised
when
It is
Incurred
and it
is accounted for gross
Fixed Assets
Consecrated
and benefice property
is not induded
in the accounts
In accordance
with s.96(2)(a) ofthe Charities Act 1993.
Movable 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,
which can be inspected (at any reasonable
time). For anything
aquired
prior to 2000there is sufficient
cost mformation
and therefore
such assets are not valued
in
the financial statements. subsequently
no individual
item has cost more than E1,000
so all such expenditure
has been written off when Incurred.
Equipment
used within the church premises
Is
depredated
on a straight-line
basis over four years. Individual items ofequipment with a purchase
price ofE1,000or less be written offwhen the asset is aquired.
The house on Beacon View Drive was revalued in 2017.
The Parish Rooms are valued at Nett Building costs.
Investments
are valued at market value as at
31stDecember 2022.
CBF
Unrestricted Unrestriced Funds Designated Funds Restricted Endowment TOTAL
code Funds Funds Funds 2022
2(a) Voluntary Income
101Planned Giving Gift Aid Donations 73,657 73,657
102 Tax Recoverable 10,465 10,465
103ab Other 2,782 2,782
Collections
(Open Plate)
6,144 6,144
105a Gift Days
105b Donations 17,795 38,048 55,843
201 Grants 45,871 423 46,294
202 Legacies 55,000 50,000 105,000
211,714 88,471 300,185
Bispham Charity
Fund
203b
2(b) Activities for
Generating
Funds
401b Bookstall for fundraising
402b Hall Lettings for non-
church purposes
Rummage
sales, fetes, etc.
Net Income from Beckets
Cafe
7,804 7,804
203a Net Income from STM Post
Office
7,300 7,300
15,104 15,104
2(c)Income from
Investments
301 Dividends
and Interest
including tax recoverable
1,245 1,245
Rent from land or
buildings
as an investment
15,308 15,308
302 16,553 16,553
2(d) Income from Church
Activities
402a Church
Hall lettings
401a Bookstall
for
promoting
church objectives
220 220
403a Magazine
income
—sales
PCC Fees 42,337 42,337
404 42,557 42,557
2(e) Other Incoming
Resources
601 Insurance
claims
602 Surplus on sale offixed
assets
TOTAL INCOMING RESOURCES 285,927 88,471 374,398
3- RESOURCES EXPENDED 3- RESOURCES EXPENDED
CBF Unrestricted Designated Restricted Endowment TOTAL
code Funds Funds Funds Funds 2022
3(a)Church Activities
Missionary
and charitable
giving:
1001 Overseas
Missionary
Societies
1002 Overseas Relief &Dev. Agencies 493 527 1020
1003 Home Missions &Other Church 1,691 2,361 4,052
1004 Secular Organisations 54 1,817 1871
Ministry
2001 Parish Share 94,260 94,260
2002 Working
Exp of Clergy
3,322 3,322
2003 Parsonage
House
1,353 1,353
Sermon &Speaker Costs 1,589 1,321 2,910
Church
running
expenses
2005a Heating &Lighting 25,893 25,893
2005b Utilities 4,792 4,792
2005b Insurance 11,944 11,944
2005b Other costs 3,022 3,022
Depreciation
2006 Church maintenance 13,050 11,849 24,899
2006a Repair grants repaid
2007 Upkeep ofServices 7,772 9,555 17,327
2008 Upkeep of Church grounds 4,780 4,780
2009 Printing
&Other costs of
magazine
Book stall costs 821 821
2016 Salaries, wages &Honoraria
Loan Interest 350 350
2010 Hall Running
Costs
130 130
Hall Maintenance
2011 Other PCC Property 1,700 1,700
2012a Major repairs to Church building
2013/14 Major repairs to other Church property
2015 Proposed new building work
177,017 27430 204,447
3(b) Generation
ofvoluntary
income
3000a cost ofappeals
Cost ofStewardship/ Envelopes 89 2,700 2789
89 2,700 2789
3c Fundraising
trading Costs
3000b Bookstall costs
costs offetes &other events 5,543 5,543
5,543 5,543
3(d)Governance
costs
4000 Independent
Examiners
fee 948 948
Administration
costs
9,784 1,525 11,309
10732 1525 12,257
Total Resources Expended 193,381 33,249 226,630
4(a) STAFF COSTS STAFF COSTS 2022 2022
Gross Wages 28,432
28,432
4(b)
PAYMENTS TO RELATED PARTIES
No payments or expenses have been made to any related parties to PCC members.
5. FIXEDASSETS
5(a) TANGIBLE FIXEDASSETS (all unrestricted)
Freehold
Land 84
Buildings
284,500
Actual / Deemed Cost B/Fwd
Additions
Disposals
C/Fwd 284,500
Depreciation 8/Fwd
Charge for Year
Disposals
C/Fwd
Net Book Value C/Fwd
B/Fwd
5(b) INVESTMENTS
Purchases at cost 44, 129
Disposals at carrying value
Revaluation
Market value
gain/loss
as at 31st December
2022 ~4129
The market value represents
investments
for:
Unrestricted funds
Restricted funds
Endowment funds 44 129
4 12
The Parish of Up Holland and Dalton Page 7
Accounts for the Year Ended 31stDecember 2022 Notes
to the Financial Statements
DEBTORS 2022
Prepayments and Accrued Income
Other Debtors
LIABILITIES
Amounts
falling due within
one year (unrestricted)
STM Loan 3,402
Accruals 1559
8(a)
UNRESTRICTED FUNDS
The closing balance of Unrestricted Funds comprise the following:
General
Fund b/Fwd
Surplus
in year
8(b) DESIGNATED FUNDS
The closing balance Of Designated Funds comprise the following:
Administrative
Assistant
Fund
8(c) RESTRICTED FUNDS
The closing balance ofrestricted funds comprise the following:
Deposit Fund for Church &Schools
Parish Rooms Account
Ellen Moss Memorial
Fund
STM Bells
STM FROST
Charity
Fund (Was STM
Charity Fund)
STM CD Leather
Fund
STM Building
Fund
CTS Legacy - J Marsh
SMD Flower Fund
STM Community
Works
Fund
Fun in Faith
Digmoor Disciples
Created Cafe Peaced Together

UpHollandCTrwfordTN5t F￿d 44.J29

Unrestricted/
Note Designated Restricted Designated TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2022 2021
INCOMING
RESOURCES
Incoming resources
from donors
2(a) 11,851 622 12,473 17,173
Income from charitable trading 2(b)
Income from activities forgenerating funds 2(c)
Income from Investments 2(d) 67 34
Other Income 2(e)
TOTAL INCOMING RESOURCES 11,919 622 12,541 17,207
RESOURCES EXPENDED
Fund raising 4publicity 3(a)
Grants 3(b) 1,576 185 1,761 10,058
Activities directly relating to the work ofOaks 3(c) 146 146 719
Support costs 3(d) 1,713 1,713 1,847
Church Management
8 Administration
3(e) 1,744 1,744 1,860
TOTAL RESOURCES USED 5,179 185 5,365 14,484
NET INCOMING
(OUTGOING)
RESOURCES 6,740 437 7,176 2,723
GAINS AND LOSSES ON INVESTMENTS
—realised
- unrealised
NET MOVEMENT
IN FUNDS
6,740 437 7,176 2,723
BALANCES 8/fwd at 1st JANUARY 2022 37,064 49,020 86,084 77,102
BALANCES C/fwd at 31stDECEMBER 2022 43,804 49,457 93,260 79,
5

AS AT 31 DECEINBE R 2022
Note 2022 2021
FiXEDASSETS
Tangible fixed assets 63,500 63,500
Investment
assets
CURRENT ASSETS
Stock
Debtors 8, Prepayments 295 325
Short term deposits
Cash at bank and in hand 29,465 22,259
LIABILITIES: AMOUNTS FALLING DUE 29,760 22,584
WITHIN ONE YEAR
NET CURRENT ASSETS 29,760 22,584
LIABILITIES:AMOUNTS FALLING DUE
AFTER ONE YEAR
NET ASSETS 93,260 86,084
FUNDS
Unrestricted 43,804 34,827
Restricted 49,457 48,567
Endowment
93,260 83,394

Unrestricted Restricted Designated TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2022 2021
f f
3(a) Fund raising
tt publicity
Web-site Costs
Fairtrade Purchases
3(b) Grants
General Donations 1,576 185 1,761 2,425
Liverpool Diocese Quota 7,633
Financial Assistance for Individuais
1,576 185 1,761 10,058
3(c) Activities
directly
relating to the work ofOaks
Cost ofEvents 35 35
Forest Church
Work ofthe Church 80 80
Church Resources
Rent 31 31 374
Staff Salaries
Staff Expenses
Youth &Children's Work
Leaving Collections
146 146 719
3(d) Support costs
Clergy House Expenses
Costs of6 Elrnridge 1,7'l3 1,713 1,847
Training Costs
Depreciation
1,713 1,713 1,847
3(e) Church Management 8,Administration
Liability Insurance 1,206 1,206 1,205
CCLI Licence 368 368 352
Printing, Postage 8 Stationery
Technical Costs 170 170 303
1,744 1,744 1,860
TOTAL RESOURCES EXPENDED 5,179 185 5,365 14,484

THE YEAR ENDED 31 DECEMBER 20 22
TANGIBLE FIXEDASSETS Freehold
Land &
Buildings
Fixtures 8
Fittings
Total
E
GROSS BOOK VALUE
At 1 January 2022 63,500 63,500
Additions
Disposals
At 31 December 2022 63,500 63,500
DEPRECIATION
At 1 January 2022
Charge for the Year
Depreciation
on Disposals
At 31 December 2022
NET BOOK VALUE
At 31 December 2022 63,500 63,500
At 31 December 2022 63,500 63,500
ANALYSIS OF NET ASSETS BYFUND General/
Designated
Funds
Restricted
Funds
Designated
Funds
Total
Fixed Assets 23,462 40,036 63,500
Curret Assets
Current
Liabilities
Long-Term
Liabilities
Fund Balance 23,462 40,038 63,500
DEBTORS 8 PREPAYMENTS 2022 2021
f
Prepayments
8 Accrued Income
295 325
295 325
INANCIAL INSTRUMENTS 2022 2021
f f
Cash at bank and in hand 29,465 22,259
29,465 22,259
REDITORS &ACCRUALS 2022 2021
Accruals f

GROSS BOOK VALUE
At 1 January 2022
Additions
Disposals
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for the Year
Depreciation on Disposals
At 31 December 2022

Restricted funds
are funds which have been given
for particular purposes and projects.
2022 2021
The closing balance ofRestricted Funds comprised the following:- Z
Fund re purchase
of6 Elmridge
Fund re Youth/Childrens
Work
Fund re Forest Church
Fund re Mens Group
40,038
4,009
5,410
40,038
3,409
5,410
163
49,457 49,020