Registered Charity INumber: 1131530 ST. GEORGE'S PAIUSH CHURCH ALTRINCHAM ANIYUAL REPORT AND ACCOUNTS of the PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2024 Bankers: National Westminster Bank plc. 23 Stamford New Road Altrincham Chcshire WA14 IDB Inde endent Examiner: Titnothy A R Elston BA FCA Percy Westhead & Cou]pany Chartered Accountants Hanover House 30-32 Charlotte Street Mallchester MI 4FD
ST. GEORGE'S PARISH CHURCH ALTRINCHAM ANNUAL REPORT OF THE PAROCHTAL CHURCH COUNCIL for the YEAR ENDED 31" DECEMBER 2024 Administrative Information St. George's Parish ChuT¢h Townfield Road Altrin¢ham Cheshire WA144DS The Church is part of the Diocese of Chester. The correspondence address is as above. The Parochial Church Council (PCC) is a charity registered with the Charity Commission (Charity number 1131530). PCC members who have served between I ' January 2024 and the date thig Teport was approved are'.- Vicar The Reverend Claire Corley (Chair) Assistant Priest Wardens Dr Robert Moscrop (Deputy Chair and Electoral Roll Officcr) Kevin Davis Deanery Synod Representativos Elected Lay Members Michael Littlewood Simon Balme (Treasurer) David Benson Martin Granger Brown MBE Kirsty Chrysler Joanna Denton Sue Carter Alan Lloyd Catherine MacNeil (appointed l O, September 2024) Alex De Martiis Maureen Moors Mark Stant (Secretary) Ginny Sherbourne (appointed l O, September 2024)
ST. GEORGE'S PARISH CHURCH ALTRIIYCHAM ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL for the YEAR ENDED 31" DECEMBER 2024 Structure overnance and mana ement The PCC is a cory)orate body established by the Church of England. The PCC operate8 under the Parochial Church Council Powers Measure. The PCC is registered with the ChaTity Commission under charity number 1131530. The method of appointrnent of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC is responsible for ensuring that all PCC members receive adequate training and guidance to enable them to carry out their duties. Regular meetings of the PCC were held during 2024. The PCC operates through a number of committees that meet between full meetings of the PCC. The committee structure consists of a set of sub-committees embracing the following area. Standing Committee (strategic overview) Parish Centre Manageinent Committcc Social Committee Estates Committee The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. This committee also acts as the Finance Cotninittee in drawing up thc budget and making recommendations of a financial nature to the PCC. The major risks to which thc PCC is expo£ed. as identified by the PCC members, have been reviewed and systems and procedures have been established to managc these risks. 2024 PCC Attendance Feb-24 Apr-24 May-24 Jul-24 Sep-24 Nov-24 Total Rcv ClaiTe Corley David Benson Robert Moscrop Michael Liltlewood Simon Balme Kevin Davies Martin Granger-Brown Joanne Denton Alan Lloyd Sue Carter Maureen MOOTS Mark Stant Alex De Martiis Kirsty Chrysler Catherine MacNeil Ginn Sherbourne loo% 83010 loo% I OOO/D oo/, 50/ 831, 83/, 6710 50/, loo% 67% loo% loo% n/a
ST. GEORGE'S PARISH CHURCH ALTRINCHAM ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL for the YEAR ENDED 31" DECEMBER 2024 Ob'ectives and activities St George's PCC, Altrincham has the responsibility of promoting, in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic and ecumenical. It also has the responsibility for the maintenance of St George's Church, Altrincham and related estate. When planning activities and considering their responsibilities, the incumbent and the PCC have considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advanccmcnt of religion. Achievements and erformance The Parish Centre Hall continues to be widely used by local community groups and further eTthances our stewardship. Financial revieiv The Total Incoming Rcsources during the year were £203,662 (2023.. £188,946). The Parish Centre Buildings are continuing to be uscd by local organisations and the incoinc during 2024 from Parish Hall lettings and car parking increased to £36,843 (2023= £30,068). The Icvcl of grants paid thi8 year was £6.700 (2023= £5,706) as dctailed in note 9. Planned giving, including incomc tax recovered, ha% incre(Ised from £70,203 to £79,595. The PCC has net outgoing resources for the ycar of £38,314 which has decreased total funds Caled fonvard to £815.249. Reserves olic It is the PCC'S policy to maintain a balance on general fund, sufficient to ensiire that the ChuTch is adequately maintained and all running costs can be met as and when they fall due. A designated fund has been established to sct monics aside to be used towards the cost of church maintcnance and Tepairs. It is our policy to invest our fund balances with the CBF Church of England Deposit Fund.
ST. GEORGE'S PARISH CHURCH ALTRIINCHAM ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL for the YEAR ENDED 31" DECEMBER 2024 Statement of Members of the PCC'S res onsibilities The members are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. The members are required to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are rcquired by law to give a true and fair vicw of the state of affairs of the PCC and of its incoming rcsources and application of resources of the PCC for that period. In preparing these financial statcments, the members should follow best practice and.. select suitable accounting policies and then apply them consistently. make judgments and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards hiive been followed, subject to any material departures disclosed explained in thc financial statements, and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue to operate. The members arc rcsponsible for keeping proper accounting rccords that disclose with reasonable accuracy at any time the financial position of the PCC and enable thcm to ensure that the financial statements comply with the applicablc law, regulations and the trust dccd. Thcy are also responsible for safeguarding the assets of the PCC and hence foT taking Teasonable steps for the prevention and detection of fraud and othcr irrcgularities. Approved by the PCC on 8 April 2025 and signed on their behalf by: Rev. Claire Corley (Chair)
ST. GEORGE'S PARISH CHURCH ALTRINCHèiM Inde endent Examiner's Re ort to the members of St. Geor e's Altrineham Parochial Church Coullcil I report to the members on my examination of the accounts of St. George's, Altrincham, Parochial Church Council (the PCC) for the year ended 31 ' December 2024, which aTe set out on pages 6 to 17. Res onsibilities and basis of re ort As the charity mcmber8 of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the member's account% C(ried out under section 145 of the 201 l Act and in carrying out my examination I have followed all the applicable Directions given by the ChaTity Commission under section 145(5)(b) of the 2011 Act. Inde endent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any matcrial respect.. accounting records were not kept in respect of the PCC as required by section 130 of the Act. or the accounts do not accord with tho.se records. or the accounts do not comply with the applicable requiTements concerning the fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this rcport in order to eiiable a proper Lindcrstanding of the accounts to bl Teached. Timothy A R Elston BA FCA Percy Westhead & Company Chartered Accountants Greg's Buildings l Booth Street Manchester M2 4AD Date April 2025
ST. GEORGE'S PARISH CHURCH ALTRIIYCHAM STATEMENT OF FINANCIAL ACTIVITIES for the YEAR ENDED 31" DECEMBER 2024 NOTE 2024 2024 2024 2023 Unrestricted Restricted Fund Funds Total Funds Total Funds INCOME Donations and legacies Income from charitable activities Investment income Other income TOTAL INCOME 90,915 79,559 31,599 1,569 20 92,484 79,579 31,599 83,781 71,497 28,761 2b 2d £202 073 EXPENDITURE Church activities Costs of raising funds TOTAL EXPENDITURE 195,967 10,720 206,687 163,966 3b £231256 £241976 £1 NET INCOME I EXPENDITURE (29,183) (9,131) 789,906 63,657 (38,314) 859,563 (5,669) 859,232 BALANCES BROUGHT FORWARD AT I" JANUARY 2024 TRANSFERS BETWEEN FUNDS (177) 177 BALANCES CARRIED FORWARD AT 31" DECEMBER 2024 The statement of financial activities includes all gains and losses recognised in the year. All incosne and expenditure derive from continuing activities.
ST. GEORGE'S PARISH CHURCH ALTRINCHAM BALANCE SHEET AT 31" DECEMBER 2024 Note 2024 2023 FIXED ASSETS Tangible fixed assets 190 305 198 194 CURRENT ASSETS Debtors Cash at bank and in hand 17,089 614 700 19,758 641104 631,789 660.862 CURRENT LIABILITIES Sundry creditors Accrued costs (1,901) (1,493) (6,345) (4,993) NET CURRENT ASSETS 625 444 655 869 LOING I'LRM LIABILITES 500 500 NET ASSETS £.8_15 24 FUNDS Unrestricted funds - designated and general Restricted funds 5, 13 5, 11 760,546 789,906 The accounts on pages 6 to 17 were approved by the Parochial Church Council on 8 April 2025 and signed on their behalf. Rev. Claire Corley (ChaiTper Simon Balme (Treasurer)
ST. GEORGE'S PARISH CHURCH ALTRINCEL NOTES TO THE ACCOUNTS for the YEAR ENDED 31" DECEMBER 2024 ACCOUNTING POLICIES Basis of Accountin The financial statements have been prepared in accordance with Accounting and reporting by Charites.. 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 (FRS 102) (effective l January 2015) - (Charities SORP {FRS 102)). St. George's Parish Church, Altrincham meets the definition of a public benefit entity under FRS 102. Assets and liabilities are therefore recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy note(s)- The trne and fair override has been used to apply the Charities SORP (FRS 102) under the Charities (Accounts and Reports) Regulations 2008. Pre aration of the aeeounts on a oin concern basis The PCC members arc of thc view that the immediate futurc of St. GeoTge'g Parish Chiirch, Altrinchani for at least tbe next 12 to 18 months is securc and that on thig b£tgis the accounts have been prepaTcd on a going Loncern b£iSiS. Fixed Assets Fixed assets are recorded at cost. Depreciation is calculated to write down the cost less estimated Tesidual value of all tangible fixed assets over their expected useful lives. The rates and periods generally applicable are: PaTish Centre Fixturcs, Fittings and Equipment 20/0 peT annum straight line 25 % per annum straight line Debtors Debtors are recognised at the settlement arnount due after any discounts offered. Cash at bank and in hand Cash at bank and cash in hand includes cash and short tern] highly liquid investmentg with a short maturity of three months or less from date of acquisition or opening of the deposit or similar account. Creditors and rovisions Creditors and provisions are recognised where the charity hag a present obligation Tegulting from a past event that will probably result in the transfer of funds to a third party and the amouTht due to settle the obligation can be Tneasured OT estimated reliably.
ST. GEORGE'S PARISH CHURCH ALTRINCHAM NOTES TO THE ACCOUNTS for the YEAR ENDED 31" DECEMBER 2024 Funds Restricted funds represent donations or grants received for a spccific object or invited by the PCC for a specific object. The funds may only be expended on the %pe¢ific object for which they were given. Any balance renthining unspent at the end of the year must be carried fonvard as a balance on that fund. Unrestricted funds comprise general funds and are available to spend on activities that furtheT any of the puryoses ofthe PCC. Designated funds are unrestricted funds ofthe PCC which the PCC Members have decided at theiT discretion to set aside for a specific PUTPOSe. Income Planned givtng incon]e, collections and donations are recognised when received. Tax refunds are recognised when the incomc to which they relate i.£ Teceived. All other income is recognised when it is receivable. All income is accounted for gross. enditure Grants and donations are recognised when paid over. The diocesan parish share is accoLinted for when due. All other expendire is generally recognised whcn it is incurrcd and is accountcd for gross. Expcnditurc is classificd under the following activity headings- Church activities includes the costs of services, missionary work and other activities iindertaken to further the purposes of the Church and dieir (ISSOCl£ited support costs. Costs of raising funds comprise the costs of commercial trading comprising the Parish Hall and its support cost5. Allocation of su ort costs Support costs are thosc functions that assist the Work of the Church but do not directly undertake charitable activities. Support costs include Secretarial and governance costs which support the PCC, s activities. Thcsc costs have been allocated to church activities.
ST. CEORCE'S PARISH CHURCH ALTRINCHAM NOTES TO THE ACCOUIYTS for the YEAR ENDED 31" DECEMBER 2024 INCOME 2024 2024 Unrestricted Restricted Fund Funds 2024 Total Funds 2023 Total (a) Donations and le acies Planned giving- covenants and income tax recovered Collections Legacies and grants ChristTnas appeal and sundry donations Friends of St. George's 79,595 3,745 1,896 5,679 79,595 3,745 1,896 7,248 70.203 3,958 2,671 6,949 1,569 £9 fj9 £837 (b) Income from charitiible activities Parish hall lettings and car parking Rent Ld insur£Le Photocopying Fees Flower Guild Youth and Children Groups Sunday coffee 36,843 36,831 28 2,788 36,843 36,831 28 2,788 20 2,184 885 30,068 36,687 42 3,556 75 20 2,184 885 £79 51.9. (c) Invesl]nent income Deposit account interest £31599 1599 (d) Other income Refunds Insurance claim proceeds 291 TOTAL INCOME £203 662 £18 io
ST. GEORGE'S PARISH CHURCH ALTRINCHAM NOTES TO THE ACCOUNTS for the YEAR ENDED 31"DECEMBER 2024 2.(cont.)INCOME 2023 For eom arative 2023 2023 Unrestricted Restricted Fund Funds ur oses 2023 Total Funds 2022 Total Funds (a) Donations and le acies Planned giving- covenants and income tax recovered Collections Legacies and grants Christtnas appeal and sundry donalions Friends of St. George's 70,203 3,958 2,478 4,859 70.203 3,958 2,671 6,949 65,158 2,231 250 3,881 193 2,090 £81498 £2283 1 £ (a) Income from charitable activities PiSh hall lettings and car parking Rent and insurance Photocopying Fces Flower Guild Sunday coffee 30,068 36,687 42 3.556 30,068 36,687 42 3,556 75 24,802 36,362 114 2,257 60 665 75 £7 £7.1491 (b) Invesl]nent income Deposit account interest £28 761 335 (c) Other income Refunds Insurance claim proceeds Contributions to maintenance VAT Rebate 291 291 4,616 4,616 3,538 TOTAL INCOME 946 £149 599
ST. GEORGE'S PARISH CHURCH ALTRINCHAM NOTES TO THE ACCOUNTS for the YEAR EIS'DED 31" DECEMBER 2024 EXPENDITURE 2024 2024 Unrestricted Restricted Fund Funds 2024 Total Funds 2023 Total Funds (a) Church activities Missionary and charitable giving Church overseas- missionary societies Home Missions and Otlier Church Societies (note 9) 6 500 6,500 200 200 6,700 5,706 Ministry parish shaTe vicar's housing vicar, g expenses - youth worker support Church - running expenses and insurance Church inaintenance Upkeep of services Flower guild Social Fund Upkeep of churchyard and memorial garden Org(miSt, choir fees and support Staff Expenditiire on publications and books Day school, Junior Church and youth club expenses Leaving and Priestillg gifts Printing and stationcry Stcwardship expcnses Parish sccretary and caretaker expenses Bank charges and intercsl Sundry expcnses 82,520 2,299 1,736 25,985 35,195 2,258 3,903 82,520 2,299 1,736 25,985 35,195 12,027 3,903 197 554 2,710 10,230 1,802 2,225 78,591 5,652 1,505 8,061 18,492 6,783 6,290 425 1,348 5,050 4,315 1,483 1,581 820 4,377 1,386 9,166 297 9,769 197 554 2,710 10,230 1,802 2,225 5,335 1,777 9,721 336 5,335 1,777 9,721 336 £1 6 £LO LQ £206 68 (b) Costs of raisin funds Parish hall running costs Depreciation of parish centre 27,400 27,400 22,760 TOTAL EXPETrJDITURE 12
ST. GEORGE'S PARISH CHURCH ALTRINCHAM NOTES TO THE ACCOUNTS for the YEAR ENDED 31" DECEMBER 2024 3.(cont.)EXPENDITURE 2023 For eom arative 2023 2023 Unrestricted Restricted Fund Funds ur oses 2023 Total Funds 2022 Total Funds (a) Church activities Mi££ ionary and charitable giving Church overseas - missionary gocieties Home Missions and Other Church Societies (note 9) 5 500 5,500 206 206 5,706 5,500 Ministy - parish share - vicarage vicar's expenses youth worker SUPPOrt Church running expenses and insurance Church maintenance Upkeep of serviccs Flower guild Social Fund Upkeep of churchyard and memorial Ldell Organist, choir fees and support staff Expenditure on publications and books Day schooE, Junior Church and youth club expenses Lcaving and Priesting gifts Printing and stationcry Stewardship expenses Parish secretary and caretaker expenses Bank charges and intercst Sundry expenses 78,591 5,652 1,505 8,061 18,492 1,827 6,290 78,591 5,652 1,505 8,061 18,492 6,783 6,290 425 1,348 5,050 4,315 1,483 1,581 820 4,377 1,386 9,166 297 76,302 1,270 4,579 13,917 6,234 2,338 625 974 8,520 2,100 175 212 4,956 425 1,348 5,050 4,315 1.483 1,581 820 4,377 1,386 9,166 297 3,659 869 8,649 276 755 £1.63 96fj £13&JL9 (c) Costs of raisin funds Pariqh hall rnnning costs Depreciation of parish centre 22,760 22,760 20,928 £3 TOTAL EXPENDITURE 13
ST. GEORGE'S PARISH CHURCH ALTRI'CHAm NOTES TO THE ACCOUNTS for the YEAR ENDED 31" DECEMBER 2024 NET INCOME/ EXPENDITURE FOR THE YEAR 2024 2023 This is stated after charging.. Depreciation Independent examineTS fees 7,889 7.889 ANALYSIS OF NET ASSETS BY FUND 2024 2024 Unrestricted Restricted Fund Funds 2024 Total Funds Fixed assets 190,305 576,586 190,305 631,789 (6,345) 500 Current assets 55,203 Current liabilities (6,345) Long term liabilities 24 TANGIBLE FIXED ASSETS Fixtures Fittin sand ui ment Parish Centre Builih'n Total Cost At I" January 2024 Additions 394,439 6,104 400,543 at 31" December 2024 £394 439 £400 543 reciation At I" January 2024 Charge for the year At 31" December 2024 196.245 6,104 202,349 £21 23 Net Book Value At 31" December 2024 £190 305 £190 At 31" December 2023 £19 14
ST. GEORGE'S PAIUSH CHURCH ALTRINCHAM NOTES TO THE ACCOUNTS for the YEAR EINDED 31"DECEMBER 2024 DEBTORS 2024 2023 Accrued income 7,337 8,551 Gift aid reclaimed CASH AT BANK AND IN HAND 2024 2023 Current account balances 6,050 15,265 CBF Fabri¢ Fund 608 650 625 839 HOME MISSIONS AND OTHER CHURCH SOCIETIES 2024 Unrestricted Fund 2024 Rcstrieted Fund GTassTOOts Trafford Soutli Foodbank Samaritans Walton Trust Altrincham C of E School 2,000 750 750 200 10. ANALYSIS OF STAFF NUMBERS COSTS AND PAYMENTS TO PCC MEMBERS The average monthly numbeT of employees throughout the year was 4 (2023.. 2). 2024 2023 SalaTies and Wages No employees had employee benefits in excess of £60,000 (2022.. Nil). The expenses paid to clergy may contain a small immaterial proportion, which relates to their function as PCC members. No other pa)qnents were made to PCC members. The key management personnel of the PCC comprise the members as listed on page l. 15
ST. GEORGE'S PARISH CHURCH ALTRINCHAM NOTES TO THE ACCOUNTS for the YEAR ENDED 31"DECEMBER 2024 12. RELATED PARTY TRANSACTIONS During the year ended 31 ' December 2024 the trustees made aggregate donations to the PCC totalling £27.193 (2023.. £19,722). There have been no other relaled party transactions in the reporting period. 13. UNRESTRICTED FUNDS: MOVEMENTS IN THE YEAR Balance 1st Janua 2024 Balance 31 ' December 2024 Income enditure Transfers Designated fund: Fabric fund General fund 195,895 594011 20,000 215,895 544651 £760 202 073 231256 The PCC are setting aside, in the Fabric Fund, monies towards the costs of church maintenance as identified by the quinquennial inspection reports and emergency repaiTS. The general fund is available for PCC ordinary purposcs. 17