THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, BRUNSWICK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Registered Charity No.1131529
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, BRUNSWICK INDEX TRUSTEES ANNUAL REPORT 6a INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS 10-20 NOTES TO THE ACCOUNTS (For Management Purposes only) INCOME & EXPENDtruRE: POSITIVE STEPS BARNABAS HOUSE CHURCH REFURBISHMENT FUND 21 22 23 24
Report of the trustees (or the "PCC") for the year ended 31 December 2024 The PCC present their annual report and financlal statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charivs trust deed, the Charities Act 2011 and Accounting and Reportin8 by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) (effective l January 2019). Objectives and activities The object of the charity is to 'promote in the ecclesiastical parish the whole mission of the Church,. The charity provides servlces and activities within the context of a Church of England Parish Church. Through these, its members seek to live the 'life in all its fullness" in whlch Christ Invltes us all to participate. This is reflected in the Church's dNerse congregation and activities- a congregation which embraces young and old (and all in between) and people from many different ethnic and national backgrounds; and a wide range of activities, which seek to enhance the spiritual, physical and social well-being of all those living in our community. The PCC confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the charivs aims and objectives, in planning future activities, and setting the policies for the year. The charity furthers Its charitable purposes for the public benefit through: the provision of Church ser4ices, prayer meetings, fellowshlp groups and pastoral care for the benefit of members of the congregation and the parish. the financial support and management of a weekday Positive Steps Project held in the Church buildin& which offers services and activities to members of the community. All benefit the community in which the Church is located. the hiring out of rooms within the Church building at a less than commercial rate to community groups who provide activities that accord with the charitys aim of enhancing the spirltual, physlcal, mental, and social well-being of those who attend e.g.. exercise classes. youth clubs, toddlers, over 50's and women's groups, community café, Chinese Church; and the management of a shared community house, rooms in which are available for rent to congregation members, local Christians and a local community project at a less than commercial rate. A revlew of our achievements and performance: How our activltles dellvered publlc benefft The main achievements during the year were: 80 parishioners on the electoral roll. The highest congregation attendance at a Sunday Morning Service in person was 102 adults and 36 children. The service was also offered via Zoom every week and an average of 5 screens also "attended" each service. Sunday school was offered as part of the Sunday morning services on three Sundays a month (the first Sunday being an All-Together Seniice}. A lent group, Ash Wednesday service, Passover Meal and community carol Servi also took place. Prayer meetings took place on Wednesday mornings and occasional Sunday evening prayer meetlngs were also held. These were supplemented by a dally prayer list which encompassed both individuals in the congregation and all the streets and activities taking place in the parish.
Several baptism/thanksgiving and funeral services were held as well as the wedding of two congregation members. Members of the Church congregation ran an 'Experience Easterf morning in March for sixty Year 5 children and an 'Experience Christmas, morning in December for sixty Year 2 children from the local primary school, at which they learned about the Easter and Christmas stories respectivelv. During 2024 we marked 50 years of the church building being open. A weekend of celebrations took place in June and various ex Curates were invited back to preach. The Church's community project. pltIVe Steps, supported by a 3-year grant from Our Manchester, continued to provide a warm space and services and activities for local people throughout the year: The Brunswlck Beestro provided free hot drinks and snacks three days a week with a £1 meal on Tuesdays and a community Christmas meal was seNed to 80 local people. A Brunswick Food Pantry was established, stocked with donated store cupboard and frozen foods for local people who don't qualify for food banks. The Women's Group and Toddler Group met regularly, and Zumba and yoga sesslons also ran throughout the year. The weekly advlce and guldance droplns contlnued with referrals belng made to foodbank5, charities and other organlsations or people belng signposted to relevant agencles for help. The weekly community singing group 'Joyfvl Nolse, and gultar group met throughout the year and Joyful Nolse performed at the Golden Jubilee weekend and carol service. The Homework Support Club, continued to be attended by a small number of local children and thelr parents, and a Conversatlonal Engllsh group started In October. The Positive Steps staff and volunteers held an International Women's Day Conference, a Tabletop Sale, a Macmillan Coffee Mornin& an afternoon tea and music quiz and a Women's Health and Wellbeing Day. During the year, the Church held a family games nights, a communlty Pancake Party, the annual Qulz in aid of Tearfund and in December. It once agaln hosted a travelling theatre company who performed two shows of the pantomirne, Sleeping Beauty, for the local community. ricket prices were kept to a mlnlmum so that as many people as possible could attend. The Church also celebrated 50 years of its building being open, with a weekend of actNitles for the community. More successful applications were made by local people to the Church's Keep Warm and Well Fund (established In 2022 from donatlons) for items to keep thern and their families warm over the winter and to reduce energy costs. The Church's Cllmate Group implemented various actions to improve the Church's 'green' credentlals and undertook a survey of the congregation to assess thelr next steps. Eco Matters continued to be part of the Church's monthty rycle with °Just one thln¢ (encouraglng the congregation to do just one thing to help the environment each month). The PCC began an application to become a Church of England Demonstrator Church. Barnabas, the communlty house owned by the Church, was fully occupied for most of the year. Various works were undertaken to the building to improve its state of repalr. Local and overseas mission partners were supported both financially and in prayer. The PCC implemented the changes to its mission partners agreed in 2023. The PCC 5UPPOrted three church members in their successful applicatlons for Authorlsed Lay Ministry trainlng.
As a mandatory agenda item for every PCC meeting, various safeguarding actions were progressed throughout the year and by the end of the year had completed the mandatory standard for safeguarding. The PCC complied with the Church's duty under section 5 of the safeguarding and clergy discipline measure 2016. FlnancSal review Total income for the year was £172,007 {2023 £238,371). The decrease was primarily due to specific donations received for the Lounge Refurbishment Project in the last quarter of 2023. General giving and donations totalled £49,010, slightly higher than in 20231£42,6291. Room hire and EV charging income remained stable and brought in £49,565 in 2023 compared with £50,376 in 2023. Barnabas house room rental income was £20,292, slightly lower than in 2023 as two residents moved out during the year. Overall, these resources contributed income of £69,85712023 £75,000). The Church received £31,667 from Our Manchester representing % of the first year {January to March 2024) and Y4 of the second year (April - December 2024) of its 3-year grant towards the costs of its community project, Positive Steps. Other grants and activity income from participants amounted to £5,012. The Positive Steps Project also received its Usual annual contribution of £3,000 from the Church congregation. Total expenditure for the year, including capital spend but excluding depreciation, was £135,242 (2023 £236,370). The decrease on the previous year due mainly to expenditure on the lounge refurbishment. Salary costs were slightly hlgher in 2024, part funded by the Our Manchester grant. Utility costs dropped slightly, from £14,038 in 2023 to £13,867 in 2024, (while income from the charging point increased from £4,973 in 2023 to £5,617 in 2024). The Church also held lots of community events throughout the year and continued to provide household items for local people in need from its Keep Warm Fund. The Church was again able to pay its Parish Share in full {2024 £26,461, 2023 £24.043) and to support its various mission partners. The Church ended the year with net current assets of £159,733 (2023 £122,968) of which £115,715 are general reserves excluding fixed assets. As usual, IO% of giving. and tax relief received on Gift Aided giving, during the year will be set aside for mission support during 2025. Investment powers and policy The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in interest bearing deposit accounts. Reserves policy and golng concern The balance held in unrestricted reserves at 31 December 2024 was £389,178 of which £115,715 is considered to be free reserves, after allowing for funds tied up in tangible fixed assets (£238,625) and Property Refurbishment Reserve and other deslgnated reserves1£34,838). The trustees aim to maintain free reserves in unrestricted funds at a level that equates to approximately six months of normal unrestricted charitable expenditure. The trustees consider that this level will provide
sufficient funds to ensure that support and governance costs are covered for Church activities and its Positive Steps Project. Risk management The trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Plans for Future Perlods Church Weekend Away: The Church is planning a weekend away in May 2025 at Scargill Christian Community in North Yorkshire, a weekend of teaching and fellowship and walks In the Yorkshire countryside. The whole Church congregation wlll be invited to attend regardless of ability to pay. Community Events: Continuing with its aim of having'more people in the mix more of the time, the Church Is planning more community events throughout the year, including a Caribbean evening in April, at which the head of the Operation Restoration Chrlstian School in Jamaica, one of the Church's mission partners, will speak. The Positive Steps Project: The PCC intends to contlnue to support the work of the project, both financially and through the provision of volunteers. in consolidating its core artlvltles, whllst looking to add new services and actlvltles based on communlty needs. As current 8rant funding will flnlsh In March 2026, the treasurer will. durlng 2025, begin to look at organisations that may fund the project beyond that date. Climate Crisi5: The Church intends to build on the work that its Climate Group has been doing to make the Church 'greenerf. This will include further development of the church garden as well as continuing to review energy consumption and purchasing policies and setting up an 'Eco shop. whereby the church buys 'green' products in bulk then sells to the congregatlon at a lower price than the supermarkets to encourage the use of such products. Refurblshment of the Church Buildlng: The PCC will progress its application to become a Church of England demonstrator church with a view to successfully receiving grant funding to assess how best to make the worship room carbon neutral. Alongside this it will look to apply for fundin8 for the next phase of the building refurbishment- the entrance and toilets. Structure. governance and management The Charity is a registered charity but, as it is a PCC of a Church of England Church, does not have its own constitution. Instead, 35 With all such PCCS, it is constituted by The Parochial Church Council (Powers) Measuer 1956 (as amended) and The Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended). Appointment of trustees New trustees are appointed by existing trustees at each AGM and serve for one year after which they may put themselves forward for re-appointment. At the monthly trustee meetings, the trustees agree the broad strategy and areas of actNity for the Charity, including investment, reserves and risk management policies and performance. The day-to-day administration of the Charity is delegated to Revd Canon Simon Gatenby IRector), Sallyjones (Treasurer) and Church wardens and, in relation to the Positive Steps Project. Maureen Blue (Community Programme Manager).
Trustee induction and trainlng On appointment trustee5 are given copies of the Charlty Commission's Guide for Trustees "What you Need to Know, What you Need to Do" and the Church's Safeguarding Policies. Reference and admlnistratlve informat5on Charity Name: PCC Chrlst Church Brunswick Charity Number: 1131529 Trustees Rev. Canon Simon Gatenby Chalr of Trustees Rev. Kathreen Shahbaz (until October 2024) Curate Dr Tim Craft Warden Mr Dilu Varughese Warden Dr Andrew Crome Vice Chalr Mrs Sally Jones Treasurer Mr Gordon Flear Secretary and Deanery Synod Representative Mrs Judith Keeble Mrs Jenny Ferneyhou8h Mrs Agnes Ablakwa Mrs Alex Ellls (from 21 April 2024) Prln¢lpal Offlce Brunswlck Parlsh Church Brunswlck Street Manchester M13 95X Independent Examlners Communlty Accountancy Service Llmited The Grange, Pilgrlm Drlve Beswlck, Manchester MII 3TQ Bankers The Royal Bank of Scotland Drummond House 175 Glasgow Road Edlnbur8h EH12 IHQ The Co-operatlve Bank plc 18alloon St Manchester M60 4EP Triodos Bank NV Deanery Road Bristol BSI SAS Trustees responslbllltles In relatlon to the flnanclal statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial Statements for each year which give a true and falr vlew of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financlal statements, the trustees are required to: Select suitable accounting prlnclples and then apply thern conslstently; Observe the methods and principles In the applicable Charities SORP. Make judgments and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations. and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on 25 March 2025 and signed on thelr behalf by: Rev. Canon Simon Gatenby Chair of Trustees
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH BRUNSWICK I have examined the accounts for the PCC. for the year ended 31 December 2024 on pages 7 to 20 that have been prepared on the basis of the accounting policies set out on page J O. Respective Responsibilities of Trustees and Examiner As the church trustees you are responsible for the preparation of accounts. you consider that the audit requirement under section 144{2) of the Charities Act 2011 (the 2011 Act) does not apply. The charity is preparing accrued accounts and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. It is my responsibility to: Examine the accounts under section 145 of the 201 l Act. follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5Kb) of the 2011 Act: and To state whether particular matters have come to my attention. Basis of Examiners Report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting OrdS kept by the charity 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 concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and cons¢qu¢ntly I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement In connection with my examination. no matter has come to my attention: ( l ) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records have in accordance with section 130 of the 201 l Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 201 I Aci. 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 be reached. Signed: EL Anderson MA FCA CTA Date: 25th March 2025 Community Accountancy Service Limited The Grange, Pilgrim Drive Beswick, Manchester M113TQ
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF CHRisf CHURCH, BRUNSWICK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 202 Totsl Funds Total Funds Unre8trict8d Re8tricted Year Ended Year Ended Funds Funds 31.12.24 31.12.23 Further Details Income from: Donalions and legacies Charitable Activities Investment Income - bank interest Totsl (3) <4) $5,689 71,178 41.572 97,261 71,178 3.568 172.007 159,947 78.217 2.207 238,371 130,435 41,572 Expendlture on: Charitsble Activities Total (8) 113.671 113,671 97,438 97,438 211.109 211,109 218,274 218,274 Net galnsl(108ses) on investrnents Net Incofflel(expendltur•) 16.764 {55,866) {39,102) 20,097 Transfer8 between lunds Not movement In fvnd8 16,764 (55,866) (39,102) 20,097 Recon¢lllatlon of fund8 Tolal funds brought fop•rnrd Total funds carrled loard (13y(14) (15) 372,414 389,178 424,281 368.415 796,695 757,593 776,598 796,695 The ststemenl of financial activities includes all gains and losses In the year. All incoming re8our¢e$ and iesources expended derive from continuing arAivFlies. The notes M pages 10 10 20 form part of these account8.
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASllCAL PARISH OF CHRIST CHURCH, BRUNSWICK BALANCE SHEET AS AT 31ST DECEMBER 2024 2024 2023 Notes Flxed assets: Tangible assets Total fixed assets (9) 597,860 597.860 873.727 673,727 Current assets: Debtors Cash at Bank & in Hand Total current ass81s {10) 13,531 184,013 197.544 25,803 151.539 177.142 Llabllltle•: Credltors.. Amounls falling due wilhln one year (11) (37,811) (54,174) Net (rent assels or liabilltle8 159.733 122,968 Tolal assets less current Ilabillties 757.593 796,695 Total n•t 4180ts or Ilablllti 757,593 796,695 Tho fund8 of the charfty.. Restrlcted Income funds Unrestricted Income funds (14) (13) 368.415 389.178 424,281 372,414 Total ¢harlty funds 757.593 796,695 Approved on behalf of the Truslees Managemenl Committee Rev. Canon Simon Gatenby Mrs. Sally Jones Date.. 25th March 2025 The notes on pages 10 to 20 fomi part of these accounts.
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIAsncAL PARISH OF CHRIST CHURCH, BRUNSWICK STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST DECEMBER 2024 Year Ended Year Ended 31.12.24 31.12.23 Notes Reconclllatlon of net movement in funds to net cash flow from operating activities Net movement In funds Add back depreciation Add back loss on dlsposal of a55ets Deduct investment income Decreaselllncrease} in debtors Increaselldecreasel in creditors Net cash used In operatln8 actlvltles (39.102) 79.199 20,097 78,824 1,350 (2,207) (8,444) 18.184 107.804 (3.568) 12,072 (16,363) 32,238 Cash fl¢)ws from Investment actfvltles: Interest Purchase of fixed assets Di5P05al of fixed assets Net cash provlded by Investln8 a¢tlvftles 3.568 (3.332) 2,207 (98.570} 236 (96.063) Increaselldecreasel In cash and cash equlvalents durin8 the year 32.474 11.741 Cash and ¢a5h equlvalents brought forward 151.539 139,798 Cash and cash equlvalents carrfed forward 184,013 151,539
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIA¥llcAL PARISH OF CHRIST CHURCH. BRUNSWICK 10 Notes to the acc4yunts l. Accountlng policles la) Basis of preparatlon and a55e55ment of 8olng concern The accounts (financial statements) have been prepared under the historical cost convention wth items recognised at C05t or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practlce: Accounting and Reportin8 by Charities. preparin8 their accounts in accordance wlth the Flnancial Reporting Standard applicable In the UK arKI Republlc of Ireland (FRS102) effective from 1st January 2019 and the Flnancial Reporting Standard applicable in the Unlted Kingdom and Republlc of Ireland IFRS 1021 and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charlty's ability to ntInue as a goin8 concern. (b) Fund8 8tru¢ture Restrirted funds are fvnds which are to be used in accordance wlth specffic restrictlons Imposed by the donor or trust deed. The restricted fund5 are set In note 14. Unrestrlcted Income fund5 ¢0mprise those funds which the trustees are free to use for any purpose In furtherance of the charitable objects. Unrestrirted funds include desi8nated funds where the trustees, at their discretion have created a fund for a specific purpose. Further detalls of each fund are dlsclosed in note 13. (c) Income recognltlon All Income Is recognised once the charity has entitlement to the income, it Is probable that the Income wlll be recelved and the amount of Income receivable can be measured reliablv. Donations are recoBnised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation Is subject to conditions that require a level of performance before the charltyls entltled to the funds, the incomels deferred and not reco8nised until elther those conditlons are fully met, or the fulfilment of those conditlons is wholty within the control of the charity and It Is probable that those condltlons wlll be fulfilled In the reportin8 period. Interest on funds held on deposlt Is Included when receivable and the amount can be measured reliably by the charity; this is normally upon notlflcatlon of the interest pald or payable by the bank. Id) Expendlture Reco8nltlon Liabilities are reco8nSsed as expenditure as soon as there Is a legal or constructive obligation committing the charity to that expendlture, it Is probable that settlement will be requlred and the amount of the obll8atlon can be rneasured reliably. All expenditure is accounted for on an accrua15 basis. All expenses includlng support costs and governance cost5 are allocated or apportioned to the applicable expenditure headin8s. For more information on thls attribution refer to note (fj below. (el Irrecoverable VAT Irrecoverable VAT is charged against the expenditure headlng for whith it was incurred.
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH. BRUNSWICK li Notes to the accounts (fj Allocation of support and goveman¢e ¢osts Support costs have been allocated between govemance costs and other support cost& Governance costs comprise all costs involving the public accountability of the charity and its Compliance with regulation and good prartice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs where appropriate. Governance costs and support costs relating to charitable artivities have been apportioned based on the use of church facilities. The allocation of support and governance costs is analysed in note 5. Igl Costs of ralsln8 funds The costs of raisin8 funds is £nil as it is undertaken by volunteers. {h) Charltable Actlvltles Cost5 of charitable artivities include 8ovemance costs and an apportionment of support costs 35 shown in note 8. (l) Tanglble fixed assets and depredatlon All assets or groups of similar assets purchased at the same time, costing more than £500 are capitallsed and valued at historical cost. Depreciation is charged on the following Buildin8S Building Improvements Office Equipment Fixtures & Fitting5 2% on cost on cost on cost 20% on cost U) Penslons The charity currently makes contributions to a defined contribution pension scheme on behalf of Indlviduals. The charity has no liability beyond making its contributions and paying across the deductions for the employees contributions. {k) Realised gains and1055es All Bains and1055es are taken to the Ststement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales prooeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unreali5ed gains and losses are calculated as the difference between the fair value at the year end and their carying value. Realised and unrealised investment gain5 and losses are combined in the Statement of Financial Artivities. 2. Related party trdrAactions and tru8tee8' expenses and remuneration The trustees all give freely their time and expertise without any form of reffluneration or other benefft in cash or kind12023: £nill. Except as disclosed below expenses paid to the trustees in the year totslled £nil {2023 £nil) Simon Gatenby- Rertory and rector expenses are shown in Note 8, £2,478 {2023 £2,607). Monies due from Simon Gatenby at 31st December 2024 £nil {2023 £295). Monies due from Gordon Flear at 31st December 2024 £266.40. Donations to church from trustees (council members) in 2024 £12,885 (2023 £11,240).
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsllcAL PARISH OF CHRisf CHURCH, BRUNSWICK 12 Notes to the accounts 3. Donallons and Lega¢ies Unrestrfcted Regtricted Total Funds Year Ended Year Ended Year Ended 31.12.24 31.12.24 31.12.24 Church Glvlng." Regular Gift AKIS Gift Aided Directed GNing One Off Gift Aid Income Tax Recoverable Collections Other Giving Donations Directed Gifts General grants.. Manchester Dioc8se Stewardship - energy costs Manchester Cty Council - NIF Manchesler Settlemenl Onwards Housing Our Manchester Royal Natlonal College of Music 24.51x1 24.500 3,425 2.250 8,182 2.435 12.140 1,193 57 3.425 2.250 7,325 2,435 12.140 360 857 833 57 5,400 1,000 2,705 200 11x1 31.687 soo 2,705 200 31,867 Acllvlty In¢¢yne 1,428 41,572 1,507 97,261 55.689 Prevlous Year Unrn•trlcted Re8trlctod Totsl Fund• Yo•r Ended Year Ended Year Ended 31.3.23 31.3.23 31.3.23 Church Glvlng.. Regular Gift Ald8 Gift Aided Directed Glving One Off Glft Aid Income Tax Recoverable Collections Other Giving Donations Directed Glfts General grants." Manchester Diocese M8nche8ter Diocesan Board of Finance Council for Social Aid (£2,500 deferred) University of Manchester- dean air Manchester City Council - NIF Forever Manchester We Love Mcr Women's Footprints WWF Mobilising Community Climate Artlon (National Lottery) GMMH- Sports Wellbeing Fund S48- Pantomime National Lottery Reaching Cofflmunities1£8,333 deferred) NHS Greater Manchester 25,820 25,820 46.604 250 19.232 2,099 4.383 5,270 1,197 48,804 250 11.777 4.363 2.892 2.378 1.197 5.400 2.830 2,830 2.500 1.000 7C loo 2,000 5,000 23,750 8,333 2.899 159,947 5.000 23,750 8.333 2,843 103,032 56 56,915
THE PAROCHIAL CHURCH COUNaL OF THE ECCLE51A5llcAL PARISH OF CHRIST CHURCH, BRUNSWICK 13 Plotes to the accounts 4. Income from charitable actlvitle8 Unrestricted Restricted Total Funds Year Ended Year Endod Year Ended 31.12.24 31.12.24 31.12.24 Communiiy Use of building & EV Charging Point Barnabas House Other (inc. fees) 49,565 20.292 1.321 71.178 49,565 20.292 1.321 71,178 Prevlou8 Year Unfestrlcted Restrlctsd Total Fundg Year Ended Year Ended Year Ended 31.12.23 31.12.23 31.12.23 Community Use of building & EV Charging Point Minibus Donations Bamabas House Other (inc. fees) 50.376 24 24.600 767 75,767 50,378 24 24,600 1.217 76,217 450 450 S. AIIocotlon ol govemanc• and 8UPPOrt CO8t8 Basls of General apportionmenl Support Use ofbuilding Use ol buildlng Use olbuildlng Use olbw7dlng Use of building Use of building Use of building Govorn•nc• Total 2024 Tot•1 2023 Bulldlng Expens8S.' Heat, Light, Water & Telephone Office Expenses Insurance Repairs & Mainl8n8nce Cleaning Accountancy Fees Bank Charges Software Cost8 13.867 13,867 1,499 2,195 3,199 3.632 735 320 518 25.965 14,038 1,207 2,166 4,791 4,326 728 2,195 3,199 3,832 735 320 518 25,230 291 27.545 735 Year Ended Year Ended 31.12.24 31.12.23 6. Analysls of staff costs Wages and Salarles Social Securlty Costs Penslon Costs (inc Bamabas Hse & events) 34.596 33.230 2,458 37,054 2,327 35.557 Some wages are Included In the Bamabas House expenses in Note 8. The average number of employees during the yearwas 3 (l on a full time equivalent basis12023: 31. The charity considers its key management personnel comprlses the trustees. The total employment benefits, including employer pension contributions of the key management personnel were £nil (previou5 year: £nill, No employee has benefrts in excess of £60,(M)O (previous year: none). 7. Independent Examlner Fees Year Ended Ye•r Ended 31.12.24 31.12.23 Independent examination fees 735 735 726 726
THE PAROCHIAL CHURCH COUNaLOFTHE ECCLESIASllcAL PARISH OF CHRIST CHURCH. BRUNSWICK 14 Notesto the Accounts Bam•bas House Church A¢tivlths PMltlve Stsp8 8. Expendlture R•furblshm¢nt Tolal 2024 Expendlturn on charItsb actlvllie8: Diocesan Quota staff & Voluntw Costs.. Wages Rector & Rectory Expenses Church OulreKh Aellvltl•s.' Community Events & Catering Church Outreach Adivibes". Church llOWSh A¢tfvlty.' Church Communication Church Fdlo*8hip Athlty.. & Events Volunt88r Exp8n888 Sunday Sarvica Sunday School l Educ•tion Sub8crlpllon8 & Lkenc48 Mlsslon ExpendIrn.. Home Mi10n$ Overneas Missior 26.461 26,461 35,616 35,616 2.478 2,478 1.797 1,987 3.784 832 491 491 385 474 136 474 136 1.674 1.674 Barnabas house expen608 Positive Steps Proj¢d'. Building Expgn8es Deprodotlon Govemon¢• Costs (nole 5) SupM Costs (nole 5) 16,251 16,251 13,846 321 79,197 735 25.230 69,484 211,109 13.846 321 69,163 10,034 245 245 245 18.021 70.100 16.496 55.029
THE PAROCHIAL CHURCH COUNaL OFTHE ÉCCLESIASTICAL PARISH OF CHRIST CHURCH. BRUNSWICK 15 Notss to the Accounts 8. Expondlture conL.- Prèvlou8 Year Barnabas Housè Church Acllvltles Poghlvo steps Refurblshmgnt Totsl 2023 Expendlture on charitable actlvltlos: Dlocesan Quota Staff & Volunteercosts." Wages Training & Other Staff Costs Roctor & Rectory Expenses Church Outreach A¢tlvltles." C¢Ynmunity Events & Catering Church Outreach Activilles: Churth F8111)wship Aciivity: Church Communication Church Fellowshlp A¢tivlty.' & Events Volunteer Expenses Sunday Service Sunday School l Education Subscriptions & Licences Mlsslon Expondltur&.' Home Missions Overseas Missions Oirected Gifts Paid Out 24,043 24,043 33,649 72 33.649 72 2,607 2,607 1,962 4,266 2,900 2,900 115 424 115 405 1.109 532 158 1,185 119) 1,109 532 158 1,159 1,625 1,672 1.625 1,672 63 Minibus Exp8nsÈs Barnabas house exper5 Positive Steps Project Buitding Expenses Sundry Professional Fees Depreciation Loss on Disposal of Assets Governan Costs {note 5J Support Costs (note 5J 522 522 18.025 13.741 18.025 13,741 22 3,460 68,951 3,460 78.824 1,350 726 26,819 218,274 9,735 138 1,350 247 19,156 71.953 242 237 7.663 55,259 18.267 72,795
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH. BRUNSWICK 16 Notes to the accounts 9. Tanglble Flxed Assets Freehold House Bulldlng Improvements Equipment Totsl Cost or valuatlon At 1st January 2024 Additions Disposa15 At 31st December 2024 275,(N)O 774,695 2.133 22,168 1,199 1,071,863 3,332 275,OCKI 776.828 23,367 1,075,195 Depredation At 1st January 2024 Charge for Year Eliminated on dlsposals At 31st December 2024 iio,oTh) 5,500 269,574 71,596 18,562 2,103 398,136 79,199 iis, 341,170 20,665 477,335 NET BOOK VALUE At 31st December 2024 At 31st December 2023 159,500 165.000 435,658 505,121 2,702 3,606 597,860 673,727 10. Analysis of debtors 2024 2023 Debtors Accrued Income Prepayments 10,730 779 2,022 13,531 22,506 614 2.483 25.603 All debtors related to unrestricted funds in 2024 (2023 £nil). 11. Credltors: amounts falllng due wtthin one year 2024 2023 Other creditors and accruals Third Party Grants Held Deferred Income Taxation and social secuiity costs 4,063 24.690 7.917 1.141 37.811 18,379 26,690 7,917 1,188 54,174 Creditors relating to restrirted funds total £33.26512023:£46.354}. and unrestricted funds £4,546, (2023 £7,820}. 12. Deferred In¢¢)me Deferred income comprises grants paid in advan. and is restricted income both in 2024 and 2023. 2024 2023 Balance as at l January Amount released to income earned from charitable artivities Amount deferred in year Balance at 31st December 7,917 (7.917) 7.917 7.917 3,832 (3,832) 7,917 7.917
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIA5llcAL PARISH OF CHRisf CHURCH, BRUNSWICK 17 Notes to the ac£ounts 13. Analysis of charltable funds AnalysSs of movements in unrestrirted funds Balance at 1.1.2024 Incoming Resources Resour¢es Expended Trdnsfers Balance at 31.12.2024 General Fund Designated.. Capital re Building Property Refurbishment Reserve Posltive Steps Project Church Missions Barnabas House 82,111 81.695 (40.998) (6,537) 116,271 168.822 92,259 {22) 461 28,783 372.414 (6.740) (17,829) (27.984) {3,624) (16.496) (113,671) 162.082 74.430 3.442 374 32.579 389,178 28.448 3.IXIO 3.537 20.292 130.435 Balance at 1.1.2023 Incoming Re80urces Resources Expended Transfer8 Balan at 31.12.2023 Previous Year General Fund De5iqnoted.' Capital re Buildlng Property Refurbishment Reserve Positive Steps Project Church Missions Minibus Barnabas House Manchester Diocese (We5tcott) 46.326 75.072 (32.700) (6,587) 82.111 175.263 96,685 (2.286) {6.441) (9.905) (31.623) (3,360) 168,822 92.259 (22) 479 29.314 4.573 3.587 (880) (5.000) 836 27.450 24 24.600 (18.26n (5,400) 28.783 134.889 {107,696) 713 372,414 Name of unrestrfcted fund: General Fund Desl8nated Descripti¢>n, nature and purpose of the fund The 'free reserves" after allowing for all designated funds The capital fvnd re the building reflect5 the carrying value of the property in the accounts. These funds are fully spent. The property refurbishment reserve is monies set aside by the church for a major refurbishment to the building in order to facilitate better use of the space and facilities for the congregation and wider community. Manthester Diocese IWestcott)- this is a contribution to the churth in reco8nition of Simon Gatenbvs time spent training We5tcott students.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsllcAL PARISH OF CHRIST CHURCH, BRUNSWICK 18 Notes to the Accounts 14. Analysls of movements In restrfcted funds Balance at 1.1.2024 Incomlng Resources Resources Expended Transfers Balance at 31.12.2024 Church- Keep Warm Fund Church- Garden Project Dlrected Gifts- Mission 1.314 {39n 917 175 125 10 135 {10) (407) 1.364 1,092 Posltlve Steps.. MCC NIF Community Christmas Lunch MCC NIF Pantomime MCC NIF Intemational Womens Day Forever Mcr- Dance & Self Defence Buzz Mcr Health & Wellbeing Royal Natlonal College of Music Church Urban Fd-wlndrush Project GMMH- Book Club Our Manchester National Lottery Music Project Clnnamon Network- Peaced To8ether Exercise & Wellbeing Fund Brunswick Beestro Pantomlme Young at Heart Women's Footprlnts.. Other General (1,200) (250} (1.255) 250 1.255 400 983 (517) (500) (760) 2.081 547 2,786 1,692 1.321 547 2,248 31.667 (32.205) (1,692) (782) (547) (1,611) (718) {58> 1.218 547 925 718 234 410 37.233 (21) (42.116) 1,137 8,088 12.971 Copltal.. Refurbishment Project EV Charging Point Arls FUr- sports equlpment Solar Panel Fund 404.890 1.177 403 3.476 409.946 424,281 4.204 (51.655) {1.17n {34n (1.736> (54.915) (97,438) 357,439 1,740 359,235 368,415 4.204 41,572 Total
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsficAL PARISH OF CHRIST CHURCH, BRUNSWICK 19 Notes to the Accounts 14. Analysls of movements In restrlcted fun(ts cont.. Previous Year Balance at 1.1.23 Incomlng Resources Resources Expended Balance at 31.12.23 Transfern Church- pantomlme Church- Keep Warm Fund Church- Garden Project Dlrerted Glfts, Donatlons & Grants -Refurb.IRevenue} 1,410 313 105 60.229 (1,410) (2,598) (55) (80,229) 3.599 1,314 so 3,599 62,057 (e4,292> Posltive Steps: Counc51 for Soclal Aid MCC NIF Communlty Christmas Lunch Forever Mcr- Dance & Self Defence Buzz Mcr Health & Wellbein8 Forever Mcr- Christmas Lunch Donotlon- Chrlstmos Lunch Church Urban Fd-wlndrush Projert GMMH- Book Club Our Manchester National Lottery Music Project Clnnamon Network - Peaced Together Exercise & Wellbeln8 Fund S4B Internatlonal Womens Day 8runswlck Beestro Dlrected Glft-Toddler Fund MCC NIF-Photo Projert iY@Heartl Young at Heart Women's Footprlnts: Weekend Away Other General Tabletop Sale Banner Forever Mcr WF Retreat 2.500 700 (2.500) (700) 400 1,500 400 1.500 100 100 {100) (100) 2,081 547 2,081 547 2,786 1,692 2,000 23.750 8,333 2,000 1.173 150 597 (20,964} {6,983} 342 1.706 (2,879> (150) (828) (1.005) (138) (56) 1,158 1,005 138 348 925 292 960 462 {980) (306) 283 309 <309) 748 600 16001 11891 {38,4581 189 10,004 41,425 12,971 Capltal: New Mlnlbus Fund- Theodore of Tarsi Refurbishment Project EV Char8in8 Point Arls Fund - sports equlpment Solar Panel Fund 2,585 407,551 2,389 750 5,212 418,487 432,090 {1,8721 {2,661} {1,2121 (347} 11,736) 17,828) 1110,578) 1713) 404,890 1,177 403 3,476 409,946 424,281 17131 {7131 Total 103,482 Name of Restrfcted Fund: Capital Funds Descrfptlon, Nature and Purpose of the Fund these funds represent the book value of assets stlll to be depreciated and any remalnlng monles to be spent on ¢apltal Items
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH. BRUNSWICK 20 Notes to the Accounts 15. Analysis of net assets between funds Unrestricted Deslgnated Restrlcted funds funds funds Total 2024 Tangible fixed assets Cash at bank and In hand Other net current a55et5111iabilities) Total 556 1(.730 8.985 116,271 238.1 34.838 359,235 42,445 (33.265) 368.415 597,860 184,013 (24.280) 757,593 272.907 Unrnstrlctod Deslgnated Restrl¢ted fvnds funds fund8 Prevlous Year Total 2023 Tanglble fixed assets Cash at bank and In hand Other net current assets/(liabllltlesl Total 1.112 63.216 17,783 82,111 224,440 65,863 448.175 22,460 (46,354) 424,281 673.727 151,539 (28,571) 796,695 290.303 16. Post balance sheet events The trustees conslder that there are no matters that are materlally sl8nlflcant to the figure5 a5 presented and havlng regard to the planned expendlture In 2025 are confident that the Church Is a 80in8 concern. 17. Flnan¢lal Instruments The charlty only ha5 financlal assets and financial Ilabilltles of a klnd that qualify as basic financlal Instruments. Bas1¢ finan¢lal Instruments are Inltially reco8nised at transactlon value and subsequently measured at thelr settlement value.
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIA5llcAL PARISH OF CHRIST CHURCH. BRUNSWICK 21 (For M8r)agemenl Purposes onty) SNCOME Grnnts.. YIE 3tst December 2024 YIE 31st December 2023 Council for Social Aid 2.500 National Lottery Reaching Communilies- Music Project Orwrdrds Housing - Women's Footprints Forever Mcr Christmas Lunch MCC NIF Communsty Lunch & Pantomime MCC NIF IWO Our Manthester Cinnamon Network Fund Royal Northern College of Musi Manchester Settlement Arawak Walton 8anner Ir Oirected Giving Christmas Lunch Use of Buildings Minibus Donations Donations Other Income 8.333 loo loo 700 1,450 1,255 31,667 23,750 2,000 5,000 27,968 22,608 24 2,412 2,636 70,763 1.033 1,508 65,681 EXPENDITURE Wages Staff Training Toddlers Group Young Heart Activities Community Events & Catering Minibus Expenses Volunteer Expenses Depreciation l Loss on disposal of assets Women's Footprints - project costs Activity Costs Sundry Bad Debts Govemance Costs Support Costs 35,616 33.649 72 1.250 418 1.962 522 1.109 1.488 1,674 10,399 2.708 1.987 385 328 10.279 473 245 18,021 70,100 (4,419) (note 8) (note 8) 247 19,156 71,953 11,190) Surplus (Dert) In the Year Funds brought foThYard.' Planned Contribulion from Church Funds Funds carried foThvaftl." Positive Steps Restricted Funds Funds carried foThYdTd: 12.949 11,139 3,000 3.442 12,971 li,S30 12,949
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLE51ASTICAL PARISH OF CHRisf CHURCH, BRUNSWICK Bamabas House (For Marwment Purposes onty) Year Ended 31st December 2024 Year Ended 3tst December 2023 INCOME Rental Income 20,292 20,292 24,600 24.600 EXPENDITURE Council Tax Insurance Maintenance (ind wages) 1.816 424 1.729 629 3,295 12.372 242 18,267 6,333 6.467 245 16,496 3.796 Govemance Costs (Note 8) Surplus (Deficit) in the Year Funds bmught fonvard.. Designated Funds Contrlbutlon to Refurbi8hmenl Funds carried lo81.. Designated Funds 28.783 27,450 {5,0001 32.579 28.783 32,579 28,783
THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIAsncAL PARISH OF CHRIST CHURCH, BRUNSWICK Churth (For Management Purposes only) 23 Year Ended 315t December 2024 Year Ended 31st December 2023 INCOME Church Giving.. Regular Gfft Aids One Off Gift Aided Income Tax Recoverable Collections Other GNing Donations Directed Gifts Bank Interest Use of 8uildings EV Charging Point Incorne Grants- other Other Income 24,500 2,250 7,350 2.435 12,140 160 iio 3,568 16,IJ02 5,617 25.820 250 7,533 1.619 4.363 1,939 2,207 22,782 4.973 9,230 1,494 82,300 1.298 81.830 EXPENDITURE Diocesan Quota Rector & Rectory Expenses Community Events & Catering Youih & Children's Work Church Outreach Church Communication Sunday Service Sunday SchooVEducation Subscripts'ons & Licences Churth Fellowship Activity Home Missions Overseas Missions Directed Gifts Paid Out Other Costs DepreciatKJn Govemance Costs Support Costs 26.461 2.478 1.797 24.043 2.607 832 182 474 136 2,900 115 532 158 1,159 424 1.625 1.672 491 1.674 22 9,735 237 10.034 245 7.209 55.029 26,801 (Note 8) (Note 8) 55,259 27,041 Surplus (Deficit) in the Year Funds brought fonvany.. Unrestricted Genwal Fund Capital (spent) Designated Restricled Revenue Restricted Capital (Spenl) Transfer to Posbtive Steps Project 82.111 168,822 461 1,364 5,056 {3.000) 46,326 17S,263 234 3,599 8,351 13,(#)O) Funds canied ft)nvard.' Unrestricted General Fund Capital {spent) Designated Restricted Revenue Restricted Capital (spent) 116.271 162.082 374 82.111 168.822 461 1.796 5,056 281,615 257,814
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, BRUNSWICK 24 Refurblshment Fund (For Management Purposes ontry) Year Ended 31st Year Ended 31st December 2023 INCOME 2024 01Cted Gifts (NGA) Gift Aided Direded Gifts Tax Reclalm Collection8 Oonations 47 3,325 832 1,077 46,534 11,699 479 919 60,708 4,204 EXPENDITURE Professional Fees Depreciation Building Expense8 69.163 321 69,484 165,2801 68,951 384 72.795 112,0871 Surplus (Detlclt) In the Year Funds brought fonvard.. Designated Funds - unspent Directed Gifts Designated Funds - Capltal Spent Contribulion from Barnabas Funds (2.4081 404,890 94,667 34,298 407,551 62,387 5.000 Funds c8ni8d fonvard.. Designated Fund8- {Sh(fall) Restricted Gifts & Grants - Spent Designated Funds- Capital Spenl (656) 357.439 75.086 (2,408) 404,890 94,867 431,869 497,149