All Saints Parish Church
Cheadle Hulme
Registered Charity 1131779
Annual Report and Accounts
for the year ended 31st December 2024
Report of the Parochial Church Council of the activities, life and finances of All Saints Parish Church, Cheadle Hulme and its associated organisations.
This report was presented to and adopted by the Parochial Church Council of the ecclesiastical parish of All Saints, Cheadle Hulme
Rev’d Sarah Hancock
PCC Chair
Section One: Background
Introduction
Consecrated in 1863, All Saints is the original parish church of Cheadle Hulme, a suburban area ten miles south of Manchester and three miles south-west of the centre of Stockport. It is now one of two parishes with three Anglican churches in Cheadle Hulme, the others being St Andrews and Emmanuel, now both in one parish. All Saints is situated on Church Road in Cheadle Hulme.
The Parish of All Saints is situated in the southern half of Cheadle Hulme, a mainly residential suburb in the Borough of Stockport, Greater Manchester.
It is in the Province of York, Diocese of Chester, Archdeaconry of Macclesfield and Deanery of Cheadle.
The PCC is responsible for co-operating with the incumbent in promoting within the ecclesiastical parish the whole mission of the Church: pastoral, evangelical, social and ecumenical. It is also responsible for the maintenance and upkeep of the Church building, other Church property and assets, management and reporting of the Church’s finances and its outward giving.
The Annual Report and Accounts 2024
This document is the twenty fifth report from the Parochial Church Council (PCC) of All Saints, Cheadle Hulme and its associated organisations.
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Section One : Background introduces the report, with the Vicar’s Letter and an introduction to our Mission Statement, around which the report is based.
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Sections Two to Four : Life of the Church sets out a review of the activities of each of the groups and organisations of the Church, in three separate sections to reflect how they contribute to the Mission of our Church and the life of the Parish.
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Section Five : The PCC sets out the membership, administration and activities of the PCC in 2024.
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Section Six: Finance sets out our approach to finance and the key accounting policies adopted by the PCC.
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Section Seven: Financial Accounts for the Year Ending 31 December 2024 and the Independent Examiner’s Report on those accounts.
All Saints PCC Annual Report and Accounts 2024
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Vicar’s Report
2024 has been a busy year for our church. As well as the usual services on Sundays and Wednesdays, and special seasonal services of worship, we had many other activities that have built friendships and truly made our church a place where All Are Welcome.
We began early in the year with a pancake party on Shrove Tuesday with around 150 people coming along from church and the community.
In the summer we had a ‘Work Day’ at the church which sorted out our cellar and many other jobs around the churchyard and the church – we filled an entire skip!
In October we again shared free hot chocolate with the trick or treaters who visit Hill Top Avenue with over 200 cups given away – thank you to the Friendship Café team who came and helped.
In November we held our annual Makers’ Market in our Parish Rooms and raised over £1,500 for the church.
The Vicarage also held two events with Tea at the Vicarage in the summer and Mulled Wine and Mince Pies at Christmas, a great chance to mingle and chat outside coffee time after church.
Throughout the year All Saints has hosted Greenbank Preparatory School and Thorn Grove Primary School who came and learned about church buildings and tried on the vicar’s vestments. At Advent I went into Thorn Grove, Greenbank and Hursthead Primary Schools to talk about how we celebrate Advent at church. I now go regularly into Thorn Grove to offer a Christian aspect to their values at school.
It has been a brilliant year for meeting people from our community at our door and beyond it. As part of helping people to understand more about the Christian faith, we ran an Alpha course in January of 2024, and continued with our Discovery Group on Tuesday evenings. The Disovery Group has had a combination of bible study on Ephesians, watching the TV series The Chosen and discussing it as we watch.
We continue in our vision of All Are Welcome at our door, to our building, and beyond our building and look forward to seeing who we will meet and welcome in 2025. Below are a few photos from 2024.
Rev’d Sarah Hancock
Pet Service
All Saints PCC Annual Report and Accounts 2024
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Hot Chocolates on Hill Top Avenue
Messy Church – can you guess the theme? Sheep were involved.
All Saints PCC Annual Report and Accounts 2024
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Pancake Party at church.
Carol Service
All Saints PCC Annual Report and Accounts 2024
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All Saints Mission Statement
We welcome all because God first welcomes us.
We seek to be an inclusive church where “All are Welcome”. Where everyone is celebrated and where all are affirmed no matter where they are on their journey of faith.
From whether you want to come and ask questions and explore, to whether you are looking to deepen your faith and to encourage and equip others, you’ll find a place with us.
To make sure we are welcoming in all areas of our church we have divided up this vision in to three areas: welcome at the door; welcome to our building; welcome beyond our door.
Welcome at our door focuses on our worship; welcome to our building focuses on the work needed for the upkeep of our building; welcome beyond our front door is our mission and outward focus to our community.
Section Two: Welcome at our Door
Welcome at our door focuses on the weekly pattern of worship at All Saints Church with the addition of special services throughout the year that punctuate big celebrations of Christmas and Easter with those quieter festivals, such as Ash Wednesday and Ascension Day. The Worship is to deepen our journey of faith. Worship is the key aspect of All Saints church. Many things help us to sustain a worshipping community at church, from the people involved to the furnishings around us.
To cultivate our faith, and to learn more about it, we have a variety of different groups that help people of all ages learn more about God and the Christian faith.
Worship Services
Our Sunday and Wednesday Communion services have regular congregations with the occasional visitor. This past year we have seen people come and join our congregations and remain with us. Our Evensong numbers have dropped in number but moving our time to 3:30pm has meant that our regulars have been able to come. We continue to stream our Sunday service which has even helped All Saints to go on holiday – Maderia is the furthest I have had reported to me.
Our Christmas Carol and Crib services yet again grew in number with many coming who we have invited throughout the year.
Messy Church has continued to grow and some of our young people have come to help on team. We did say goodbye to Anne Lee who after many years of serving on the Messy Team deservedly retired – you can still see her serving a brew at many other events.
All Saints PCC Annual Report and Accounts 2024
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This year we had another successful Pet Service with many canine friends and a feline one celebrated. For the first time, I conducted the Remembrance Service at the War Memorial in Cheadle Hulme with support from two of our choir.
One highlight of the year was presenting Euan from Messy Church for confirmation at St Michaels and All Angels church in Bramhall.
Throughout the year I have conducted many baptisms and funerals, and 1 wedding, it is always a privilege to welcome and support people at the most joyful and most sorrowful moments in their lives.
Here at All Saints, we also said goodbye to some of our long-standing members of our church, they will be missed, and we remember them fondly.
Rev’d Sarah at the wedding of Ruth and William.
Confirmation Service for Euan with Bishop Mark.
All Saints PCC Annual Report and Accounts 2024
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Rev’d Sarah with Jenny and Paula from All Saints Choir at the Remembrance service in Cheadle Hulme.
Messy Church hosted our Christingle Service 2024
Rev’d Sarah Hancock, PCC Chair
All Saints PCC Annual Report and Accounts 2024
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Choir Report
The worship at All Saints continues to be enhanced by the commitment of the members of its Choir. Indeed, All Saints is one of the few churches in the area which has a regular, robed choir leading the music for Sung Eucharist on a Sunday morning.
Another, equally large part of the choir's role is to sing Evensong on the second Sunday of the month, currently at 3.30pm. This involves singing music which is slightly different from the morning service. As well hymns there are Responses, the Psalm set for the day and, for most of the year, the Magnificat and Nunc Dimitis. All these parts of the service are chanted: the choir also sings an Anthem.
In addition to these regular Services the choir provides appropriate music for Ash Wednesday and Maundy Thursday, and for the Advent Reflective Service and the Carol Service. We would like to thank all those who have expressed their appreciation of the contribution our singers have made to the worship of the Church both Sunday by Sunday and in the special Services.
Several members of the choir had never sung in a choir before they came to sing with us. If you enjoy singing and are willing to learn, why not speak to one of the choir members or to me. We do work hard but we also have fun and enjoy the great pleasure of making music together. Choir practice is at 2.30pm on a Wednesday afternoon.
Trevlyn Thomas, Organist
Church Flower Group
The Flower Group has continued to run smoothly over the last twelve months. We continue to work with reduced numbers and attempts to recruit have produced little response over recent years. However, we have been joined recently by Steph Harris who has proved to be invaluable – a very willing, talented arranger with a welcome sense of humour. We are so happy she has joined our team.
Once again, the highlight of our year was the Christmas Coffee Morning when we raise funds to pay for the flowers, equipment and materials used to decorate the church throughout the year. It’s always a jolly morning and, despite the foul weather, people turned out to support us and we managed to raise £517.00.
Frances Pickett, Flower Group Coordinator
All Saints PCC Annual Report and Accounts 2024
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Cheadle Deanery Synod
The purpose of the Synod is to provide a link between local churches and the Diocese, so that every church member has the opportunity to make their views on matters of importance to the Church of England more widely known.
Rev’d Sarah Hancock continues in the role of Assistant Rural Dean.
Cheadle Deanery Synod met three times in 2024.
The first meeting of the year, in March, was held at All Hallows, Cheadle Hulme. Jon Pocock, the Diocesan Strategic Programme Director, gave a presentation on the new Diocesan Vision and Strategy.
In June, we met at the Upper Room in Cheadle. Fiona Bond told us about the work of Papyrus – the Parents’ Association for the Prevention of Young Suicide.
The final meeting of the year, in October, was held at St Michael & All Angels, Bramhall. We were delighted to welcome Bishop Sam, the Bishop of Stockport, who gave a most interesting talk and answered questions from members of Synod.
Meetings began with Worship and included financial and Diocesan Synod reports and any notices from the Rural Dean and the parishes.
Julia Ball, PCC Deanery Synod Representative
The James Group
The James Group chose its name inspired by the Epistle of St James, where the writer urges us to pray for the sick and assures us that “the prayer of the righteous is powerful and effective.”
The James Group meets on the first Thursday of each month at 2.00pm in the church meeting room. The group updates on those whom we have been asked to pray for. A short service is held; we say out loud the names of those people we have been asked to pray for. Prayer is offered on behalf of those in need of prayer for sickness, any other adversity, or cause for concern.
The members of the James Group pray daily for those whom they have committed to pray; the James Group prayer list is mentioned in intercessions at our church services.
Many requests were made to the James Group, from our church family and from members of our local community during the past year.
We thank our loving God for the commitment and devotion of the James Group members.
We gratefully acknowledge, with thanks, the prayers of those who remain part of our prayer group but are now unable to attend meetings. These members are remembered with love.
The James Group is keen to welcome new members; all are welcome to join us.
We thank our loving Father for the many answered prayers and pray for the continued power of our prayers through Jesus Christ our Lord.
All Saints PCC Annual Report and Accounts 2024
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The James Prayer
Almighty and ever-loving God, we ask you to bless the James Group as they seek to promote the Ministry of Healing within our church of All Saints.
May your power be at work among us all, building us into a healing community which will bring glory to your name. Amen.
Linda Ackerley, Pastoral Worker
Afternoon Bible Discussion Group
Yet again this group has been made most welcome in the home of Constance and David Jones, for whose warm and generous hospitality we continue to be most grateful.
Between January and March, we continued our 2023-24 study of St. Paul’s letter to the Romans as we turned our attention to more practical concerns by considering what Paul has to teach us regarding living as a Christian people.
Our choice of study for our 2024-25 Season has proved even meatier than the letter to the Romans as we are now considering some aspects of the Letter to the Hebrews. This has involved much reflection on the impact of Christianity on the Jews of the time and on their ways of interpreting scripture.
All our discussions are conducted with good humour and respect for one another’s contributions.
Pat Yates & Michael Aiers eat All Saints PCC Annual Report and Accounts 2024
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Section Three: Welcome to our Building
Welcome to our building continues to be a focus as substantial building work needs to take place to the external and internal walls of our main worship area.
Our building is used most days for worship, children’s groups and the Friendship Café, as well as a dedicated group of volunteers who make sure the building is clean and is appropriately dressed for worship.
As the PCC, we have included this section to remind us that we are custodians of the building which has been part of the village of Cheadle Hulme for a long time, and we want to be able to pass it on to future generations in good working order.
Section Four: Welcome beyond our Front Door
Welcome beyond our front door is all the things that we are doing to connect with our community with the good news of Jesus through our words and actions. Through our connections we hope to transform the community around us. We develop these connections through the groups that are held in our buildings and by raising money for local and national charities. Through our online presence we hope to continue to cultivate more connections with our local community.
Friendship Café
The All Saints Friendship Café was launched in April 2023 and it has become an essential and integral part of church life and the life of the wider Cheadle Hulme community.
The Friendship Café is now successfully established and operates on a weekly basis each Wednesday in term-time, offering light refreshments of soup, sandwiches, cakes, treats and an endless supply of tea and coffee. The café not only offers refreshment, it also gives the opportunity for friendship, a listening ear, with a welcome of kindness and care.
The Friendship Café is attended by church members and members of our local community who have been directed to us or seen the sign outside and come in. We have had many new attendees this year and our café now serves between 20 – 30 people each week, sometimes more.
We have a team of the most giving, generous, committed volunteers. They bake, make soup and most importantly willingly give their time and compassion. It is this remarkable team that have made the Friendship Café the success it is.
Christmas is marked with a party, as are other significant dates in the church calendar. The volunteers source the little touches that make all the difference. This ensures there are always smiling faces and happy voices.
We look forward to a beautiful future for the Friendship Café. What was born out of the somewhat dismal days of COVID-19 and warm spaces, has flourished into a wonderful, heartwarming coming together of friendship and companionship, tended lovingly by the volunteers who give their all.
Linda Ackerley, Pastoral Worker
All Saints PCC Annual Report and Accounts 2024
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Senior Fellowship
During the past year, sadly members of our senior fellowship have passed away. We are grateful for their treasured friendship and for the happy times we were able to spend together.
Offers of help have continued throughout the year; phone calls to check on well-being and to enquire if shopping or other help is required. Home visits have taken place and been enjoyed. Home Communion visits for those unable to attend our church services continue. It is a privilege and an honour to visit members of our congregation in friendship and fellowship in their own homes.
Hillbrook Grange, a local care home in the community is visited every four weeks, offering the opportunity for residents to be involved in a Home Communion Service.
Special themed services are held at significant dates in the church calendar, for example Christmas, Easter and Remembrance Sunday. The services follow the Home Communion service format, and a well-known hymn or carol encourages the residents to join together and sing.
Many memories are shared after the services over coffee, and we give grateful thanks for the opportunity and privilege of being invited into the care home.
Linda Ackerley, Pastoral Worker
Craft Group
The Craft Group has not really recovered since the COVID-19 pandemic lockdown. We are all several years older and time has taken its toll. Before we reconvened some of our members died, others do not feel secure going out on their own or cannot find transport and some prefer the comfort of their own firesides.
I took an executive decision at the outset to reduce the number of meetings to 1 a month, each second Thursday, 2-4 pm, with everyone working on their own projects. However, as an existing member said “We like being told what do” I've attempted to come up with new ideas, but we haven't increased our numbers, at best eight, sometimes only two.
We look forward to the better weather and hope the muse will inspire.
Frances Pickett
Parish Rooms
In 2024 our Parish Rooms are still popular with our community for holding a variety of groups from pilates to dance clubs, guitar lessons and well-being sessions. We have a new business at the front of the Parish Rooms which started towards the end of 2024.
The rooms still have lots of work needed and the committee is looking for new members to join who will help the development of a vision and the next steps for our Parish Rooms.
The Parish Rooms hosted a bingo night, harvest lunch and the Makers’ Market on behalf of church. These are always well attended and enjoyed by all the community. We look forward to the Makers’ Market coming back in 2025!
All Saints PCC Annual Report and Accounts 2024
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Makers’ Market 2024.
Rev’d Sarah Hancock, Parish Rooms Committee Chair
Charities Committee
We have been able to stage four events during 2024. The first was held in the Parish Rooms on Saturday 9 March and consisted of a Bingo session followed, after refreshments, by a General Knowledge Quiz. The consensus was that it had been an enjoyable event and made a profit of £369.87.
On Saturday 11 May we held a Coffee Morning in the Meeting Room. Although the attendance was less than hoped for, it was a good social get together and raised £171.
Our third event was a repeat, on Saturday 29 June, of the always enjoyable Beetle Drive hosted by Lily Mitchelhill with the same format as 2023; two Beetle sessions separated by a refreshment interval. It is intended to have the Beetle Drive as our annual summer event. £249 was raised.
The major fundraising event was the Harvest Lunch on Sunday 6 October which was highly successful and made a profit of £424.26 – nearly £50 more than in 2023.
With the monies raised, we were able to make donations of £425 to each of our charities – ARC Centre Stockport, The Wellspring and Greater Manchester Blood Bikes.
We would like to make an especial mention of the amounts raised due to the efforts of Jenny Rothwell who undertakes the running of our raffles with such dedication and enthusiasm. Few people are able to resist buying raffle tickets and long may this continue!
David Pickett, Charities Committee
All Saints PCC Annual Report and Accounts 2024
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Christian Aid & Churches Together in Cheadle Hulme
A collection at the Churches Together in Cheadle Hulme evensong at All Saints in January 2024 raised £17.50.
In March, the total donated at the Lent Lunch at All Saints was £263.50.
During Christian Aid Week in May, volunteers from All Saints delivered envelopes to 1,963 houses in Cheadle Hulme. As in previous years, we did not go back to collect the envelopes. Some people brought their envelopes to church, giving a total of £452.25. Some envelopes were taken to other churches and there were also on-line donations to our Just Giving web page. The total for all the churches in CTCH was over £2,680. Our distribution of the envelopes may also have resulted in further on-line giving made directly to the main Christian Aid site.
In the summer, Kate and Andrew Hughes went on a June Jaunt which raised a wonderful £610 and in November we held our Sponsored Swim which raised £580 from All Saints. The total for CTCH was over £1,900.
The total raised directly by All Saints for Christian Aid in 2024 was £1,923.25. These fundraising events and the money raised did not form part of the PCC’s accounts.
Julia Ball
Churches Together in Cheadle Hulme
Churches together in Cheadle Hulme: this body is formed from members of the churches of Cheadle Hulme who meet to organize various events through the year for us all.
The Christmas Carol Service at Oak Meadow is one of these, as is the triumphant Easter Service also at Oak Meadow. Often, to add to the enjoyment, the Salvation Army will play at these services in the open air, and members of the public also join us. Some of the nearby churches kindly provide refreshments at the services. Chocolate, tea, coffee with mince pies near Christmas, and hot cross buns instead of mince pies at Easter.
During Lent each church hosts a Lent Lunch, on a Saturday morning, of soup, bread and cheese.
On the last Sunday of any month with five Sundays in it, the churches take it in turn host a service. Representatives of each church meet together regularly as do the clergy.
Finally, on the first Friday of March either in the afternoon or the evening the churches come together to present a service for World Day of Prayer, produced by the ladies of a different country each year. Each church takes it in turn to host the service.
Representative for All Saints, Lily Mitchelhill
All Saints PCC Annual Report and Accounts 2024
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Chelwood Foodbank Plus
The Foodbank at Chelwood continues to serve the people of Stockport who are in need.
They are supported in many ways by organisations, companies, Churches, schools and many individuals. At All Saints we have had 3 collections during the year though many in our congregation also support the Foodbank personally. Donations are always welcome!
Constance Jones
Mainly Music Pre-school Children’s Group
Mainly Music is a pre-school group held in the church. We have held weekly Mainly Music sessions on a Monday morning throughout term-time in 2024. The sessions are full of songs and rhymes, actions and movement designed to engage the children with their carers.
We have welcomed new families this year including mums, dads, grandparents and carers. It has been a wonderful opportunity to connect with people and welcome them into All Saints Church. The music session lasts for approximately 30 minutes and is followed by 45 minutes of eat/ play/ chat. Snacks are served followed by a play time in the meeting room with toys and puzzles. The charge per family was raised to £3 per session in September 2024.
Singing with our rainbow shakers
All Saints PCC Annual Report and Accounts 2024
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Snack time
Playtime
We are very grateful to our team of volunteers who help run the session – setting up the space, providing refreshments and clearing away afterwards.
Clare Russell, Pastoral Worker
All Saints PCC Annual Report and Accounts 2024
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7[TH] Cheadle Hulme (All Saints) Scout Group
Happy New Year to everyone, wishing you all the best for 2025.
As always, 2024 was busy and we are back to normal after the damage COVID-19 did to us all. We are still building up numbers so that we have 17 or so in the Beaver Section and hopefully a minimum 24 Cubs in that section.
We have offers from parents who may wish to get more involved, and we now have a fantastic group of young leaders who help out at Friday meetings.
We managed two camps last year and events throughout with loads of our Beavers and Cubs getting top awards, Bronze or Silvers. We have a regular badge programme with events through the year, canoeing down the Mersey, Alderley Edge mines and we have just booked Rainbow88 in the village to celebrate the Chinese New Year.
We are fortunate enough to now have an accountant analysing what we do and how to make the group stronger, so with the already established Leaders we are now in a great place. We are always grateful for any support and ways to generate funding to grow 7th Cheadle Hulme.
So once again, we hope you all have a happy, healthy and prosperous New Year.
Andy Thompson, GSL
Digital Communications
All Saints digital channels continue to be vital ways to show ‘All are Welcome’ at our church.
Livestreaming services
We continue to livestream the majority of Sunday 10am services, but also special services and funerals (where requested).
The purchase of the WiFi-connected camera allowed us to remove the cables which had been ‘temporarily’ taped to the floor. This removed a possible trip hazard for our congregation and allowed the operator to sit more comfortably at the sound desk.
The live ‘audience’ on YouTube can be up to eight computers (which may be viewed by more than 1 person at a time). The number of views increases to an average of around 35 by the end of the week.
Livestreaming makes our services accessible to those who cannot join onsite. Viewers have shared how much it means to them to be able to join worship in their ‘home’ church. It also allows those who are looking for a local church to get a sense of our worship.
Thank you to Andrew Hughes and Roger Owens for their Tech Team help. We continue to look for volunteers to expand our numbers. Contact Contact Sarah Ball if you are interested.
YouTube channel
The All Saints YouTube channel is the ‘home’ for our videos. It is the place to find livestreams and recordings of past services. It also hosts reflections.
All Saints PCC Annual Report and Accounts 2024
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Subscriber numbers, although still small, grew by 18% to 69 by December 2024. These are people who have asked to be notified about our videos and broadcasts.
We post to our Facebook page several times a week – a combination of photos, video and links to our weekly streamed services. We regularly share our news in local groups, which helps our reach into the community. Posts about Christmas, the Makers’ Market, Pancake Day, Halloween hot chocolate and Rev’d Sarah’s visits to local schools got great engagement (reactions, sharing, comments). Estimated reach of All Saints related content grew 92% in 2024.
Many people who are not members of our ‘established’ weekly congregations engage with us online. Please continue to SHARE (and like) All Saints posts when you can!
Website: www.allsaintscheadlehulme.org.uk
Our website continues to give us an online ‘shop window’ into the life of the church. In 2025 it is hoped that we can refresh more of the content and look at a more contemporary design.
Email newsletters
Weekly emails are sent to a list of subscribers. These contain a message from the Vicar, news of church events and activities and a link to our livestreamed service. We have steadily grown our email subscriber list over the last twelve months. Thank you to Julia Ball for her considerable help with the emails.
Sarah Ball
Men’s Society
In January, we had an evening at Andrew Mather's house. It was a nice get together and chat. In February, we had a talk from Ken Clarke about his life part 2, it was very interesting. Sadly, Ken has since passed away. He will be missed greatly.
In March, we had a talk by Mr Towse on bee keeping, a very interesting topic, which was well attended. In April, Michael Aiers did a talk about Yellowstone and Beyond, this also was very interesting.
In May, we had our AGM before the summer break.
We came back in September, when we had a return visit from John Hooley about boats, trains and channel crossings, with some lovely slides.
In October, Mr Ed Tarry came and talked about Styal prison. It was really interesting to know what goes on inside.
In November, Michael came back for part 2 of his talk on Yellowstone and Beyond, which was very good too.
To finish our programme for December, we had Geoff Higginbottom to talk and sing to us with jokes. It was really good and gave us many a laugh.
Brad Torbitt
All Saints PCC Annual Report and Accounts 2024
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Friday Club
Friday Club has been running for over sixty years and is a group of ladies who meet fortnightly on Friday, hence our name. For many years we met in the evening but now as we are getting older we meet in the afternoon at 2 o'clock . We have one founder member, Ann Hewitt.
Members at the beginning met in each other’s homes, these days we meet in the Meeting Room at All Saints Church. The aims of our society are summed up in Friday Club's Prayer:
"Heavenly Father, who taught us through your Son that all our deeds without love are nothing worth. We ask you to bless all members of our Friday Club. We thank you for the gift of friendship and pray that we may grow in love and fellowship. Bless our homes and all whom we love and help us always to be mindful of the needs of others, through Jesus Christ our Lord. Amen." Written by Joan Attfield.
We listen to speakers, go out for meals, play games and enjoy various activities. All ladies are welcome and sometimes we have meetings that are open to all.
Lily Mitchelhill
Section Five: The Parochial Church Council
Charitable Objectives and Principal Activities
The primary objective of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.
The main activities of the church include regular public worship open to all, pastoral work, teaching of Christianity through sermons and small groups, the provision of activities for all groups including parents, toddlers and young people, and support for charities in the UK and overseas.
The PCC has been committed to making worship at All Saints accessible to as many people as possible, and to encouraging them to become part of our Parish community.
In planning the activities for the year, the incumbent and the PCC have considered the Charity Commission’s direction on Public Benefit, giving special attention to the guidance to charities engaged in the advancement of religion.
In particular, we have sought to equip people to live out their faith as part of the parish community through: worship and prayer; learning about the Gospel and developing their true knowledge and trust in Jesus; provision of pastoral care for people living in the Parish; missionary and outreach work.
We have set out our approach to developing faith in the Parish in our Mission Statement.
All Saints PCC Annual Report and Accounts 2024
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ECO Church - an A Rocha UK project
At All Saints we continue on our Eco Church journey, with small changes being made throughout the year. We were pleased to be able to ‘Twin’ our ladies’ toilet with one in the Democratic Republic of Congo.
Many things we are required to do to achieve our Eco Church Bronze Award are not possible just now, because of the financial situation of our church, but we are aware of the many changes that need to be made to improve our carbon footprint.
Eco Church is an award scheme designed to equip a church to express its care for God’s world in its worship and teaching, in looking after buildings and land, in engaging with our local community and in global campaigns, and in the personal lifestyles of our congregation.
Constance Jones
All Saints PCC Annual Report and Accounts 2024
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Governing Document
Parochial Church Councils (PCCs) are charities, which are governed by two pieces of Church of England Legislation called Measures. These are the Parochial Church Powers Measure (1956) as amended and the Church Representation Rules. Members of the PCC are elected or appointed in accordance with these rules.
Membership and Terms of Office 2024
The PCC is an independent charity, registered with the Charity Commission as charity number 1131779. It is part of the Diocese of Chester within the Church of England.
Members of the PCC are either ex-officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During 2024 the following served as members of the PCC:
Ex-officio Members
Vicar Rev’d Sarah Hancock Ex-Officio Rev’d Janet Owens Churchwardens Mrs Janet Ashman Mr John Ackerley, up to APCM Pastoral Workers Mrs Linda Ackerley Mrs Clare Russell Representatives on the Deanery Synod Mrs Julia Ball Mrs Clare Russell Mrs Lily Mitchelhill
The following PCC members were re-elected at the APCM 2024 to serve further terms of 3 years to the APCM 2027: Jeremy Valentine, Frances Pickett, John Ackerley, Lily Mitchelhill.
Resignation – David Gibbens resigned from PCC in January 2024
PCC Secretary role - Linda Ackerley stood down from her role as Secretary after 9 years, after the APCM. Chris Spencer was subsequently voted in as new PCC Secretary for a period of 3 years.
All Saints PCC Annual Report and Accounts 2024
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Review of the PCC during 2024
The PCC has met on 6 occasions during 2024. The membership has been quorate at each PCC meeting. The PCC membership at the end of 2024, including ex-Officio, stood at 19 members.
The PCC has discussed and dealt with:
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The election of PCC Officers.
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The reception of reports from Deanery Synod, Charities and other church committees, and also various correspondence.
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Adoption and implementation of Safeguarding Policy, including management of DBS checks and appropriate training
-
Development of our Eco Church status
-
Ongoing development and growth of young persons’ groups (Messy Church, Mainly Music); Senior Fellowship, and outreach in the form of Friendship Café
-
Potential implementation of services incorporating Prayers for Love and Faith
-
The Churchwardens have undertaken the care and management of the church, its fabric, and its utilities.
-
The Churchwardens have kept members informed at each meeting about all the church’s various activities.
-
The Treasurer has continued to produce carefully prepared detailed computerised reports of our income/expenditure, balance sheet and funding, and has given comprehensive explanations at each PCC meeting.
-
Facebook and other digital channels continue to be populated by Sarah Ball and team. 11. The Parish Rooms and its associated business; the supervision and management of the Parish Rooms Supervisor.
Chris Spencer, PCC Secretary
All Saints PCC Annual Report and Accounts 2024
Page 22
Churchwarden’s Report
We started the year with the clear up of the cellar, after it had flooded in December. It was quite a mess, with the loss of many memorable items and, as the Flower Group stored a lot of their materials down there, a great loss to them. Tables and shelving were purchased by the Flower Group and most of the remaining items were stored off the ground in case of future flooding.
In the summer, we hired a skip and finally cleared the cellar of all the remaining debris. A lot of our regular congregation turned up to help, as well as some new people from within the parish, and the cellar and parts of the church grounds were tidied up. Light refreshments were served, and it turned out to be an unexpectedly joyous occasion.
Unfortunately, the pump under the meeting room floor continues to be a problem. If the pump fails, it can cause the cellar to flood and it takes two people to remove the heavy concrete cover to check it. As a result, we have had electrical faults and have replaced the pump. We are planning to have a sensor fitted to give advance warning of any flooding in the future.
All the annual checks were completed with no insurmountable problems revealed. The church had a leak in one of its radiators and the meeting room boiler was being very temperamental. It was discovered that small bits of gravel were getting into it. A small filter has been fitted and we are hoping this will solve the problem. The gardener has kept the church grounds tidy.
Due to a generous legacy from one of our congregation, we have been able to have the roof at the west end repaired. This was causing damp, hence the plaster peeling off in this area of church. The coping stones were removed, the flashing extend and the coping stones reset. The next major phase will be the removal and re-plastering of the inside area, which cannot be started until the walls have dried out. This is not the only area of peeling plaster and damp in our church. The chancel and north wall are also showing signs.
Money also needs spending on a new side door which at present jams in wet weather. The door expands and, due to be being planed so many times, is now showing signs of splitting. Our external noticeboard is also coming to the end of its life.
Thankfully, 2024 has been a year of no major problems. My favourite events have been our Pancake Lunchtime, open to all, and the hot chocolate given to all those who walked up Hill Top Avenue on All Hallows Eve.
Janet Ashman, Churchwarden
All Saints PCC Annual Report and Accounts 2024
Page 23
Section Six: Finance and Governance
Financial Review
General/Unrestricted Funds
2024 donations and giving income to the General Fund was £73,581. This is higher than last year (£66,788) due to an increase of around £3,000 in pledged giving. The PCC encourage a continuation of this trend within our community as pledged giving enables them to plan responsibly for the mission and maintenance of All Saints.
Expenditure from the General Fund was £112,730, a reduction on last year (£129,934) due mainly to the reduction in our Parish Share payments. The PCC voted to pay the standard 1.05 Parish Share in 2024, instead of the 1.35 Parish Share allotted to us for 2024. This was a difficult decision because it reduces the support that we are providing to poorer Parishes unable to afford their own incumbent, but means that we have covered the cost of our own incumbent and contributed a small amount towards the costs of the Diocese. The Parish Share remains our largest item of expenditure at £75,344 (£92,259 in 2023).
We enjoyed a gain on investments of £135 (2023 – gain of £509).
The net deficit for the year in our General Fund was £10,227, against last year’s deficit of £32,635.
The largest item in the Debtors figure on the balance sheet for 2024 is the HMRC debtor for Gift Aid not yet claimed for 2023 & 2024 of £25,371, which also explains the shortfall in the bank and cash figure compared with the previous year. This will be claimed during 2025.
Designated Fund
During 2024 we received a large legacy of £42,136 from Irene Walton, who was a very active member of All Saints. The PCC voted to transfer this legacy to an Unrestricted Designated Fund to cover the costs of the repairs to the fabric of our building. As a designated fund, any residue following the completion of the repairs will be transferred back into the General Fund and, should the funds be required elsewhere at any point, the PCC can decide to reallocate those funds.
Donations to the General Fund enable the PCC to act responsibly in this way and allocate funds where they are needed most at that time.
Restricted Funds
There were 4 restricted funds (2023 - 8), restricted funds can only be used for the purpose for which they are given:
A grant of £30 to cover Commonwealth War Graves maintenance was received and spent during the year.
£100 was received for the Friendship Café during 2024 towards their Christmas Party and was spent in full. In addition, a grant of £1,000 was received from Stockport MBC and
All Saints PCC Annual Report and Accounts 2024
Page 24
£700 of this remains towards Friendship Café costs during 2025. All balances brought forward at the beginning of the year for this fund were spent during the year.
The PCC voted to allocate the donations received via the Pennies Bottle at the back of church to a Spend a Penny fund until such time as all three toilets are twinned. This is a restricted fund because it was announced to our congregation that any money they put in the bottle would be used for this purpose. However, once all three toilets are twinned, the closure of this fund will be announced and any funds donated thereafter via the Pennies Bottle will be allocated to the General Fund once more. £38 is being carried forward towards the next toilet.
The Charities Committee income in 2024 was £1,791 (2023 £1,069), expenditure being £524 (2023 £389) enabling £425 to be donated to each of GM Blood Bikes, The Wellspring and ARC.
Reserves
Notes 19, 20, 21 & 22 to the Accounts show the value and movement of our funds.
The PCC recognises the need for the Charity to establish and maintain sufficient reserves to enable it to continue to carry out its charitable objectives in the event of unforeseeable matters arising. It is the policy of the Church that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between 3 and 6 months’ expenditure, that is up to 50% of its annual expenditure.
As already stated, the PCC has reduced our Parish Share payments to ensure that the large reductions in our reserves are slowed, providing time for All Saints to reverse the deficit trend and encourage generosity within our congregation and community. The PCC continue to discuss the annual General Fund deficits and consider ways to encourage a reversal of this trend.
All Saints PCC Annual Report and Accounts 2024
Page 25
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks during 2025. Policies and procedures are in place covering relevant requirements such as Health and Safety, employment law, Charities Act and Safeguarding.
The buildings are generally in good repair and work related to repairs required is in progress at the time of writing. The most significant risk to the Charity at time of writing is the continued use of reserves to fund day to day running costs, despite the reduction in our Parish Share payments.
Statement of Members’ Responsibilities
As trustees of All Saints Church, the PCC are responsible for: maintaining proper accounting records and an appropriate system of internal control; preparing an annual report and accounts which give a true and fair view, and have been prepared in accordance with United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), the Charities Act 2011 and regulations thereunder, with regard to the Statement of Recommended Practice (SORP) ‘accounting and reporting by charities’ issued October 2019 and subsequent amendments or variations.
In preparing the financial statements, the PCC are required to:
-
select suitable accounting policies and then apply them consistently
-
make judgements and estimates that are reasonable and prudent and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Church will continue in its charitable activities.
The annual report should comply in form and content with regulations made under the Charities Act 2011, and with regard to the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued October 2019 and any subsequent amendments and variations. In compliance with the SORP, the PCC are under a duty to consider and review the major risks to which All Saints is exposed and the systems designed to mitigate those risks.
The PCC are required to present all the accounting records and related financial information to the Independent Examiner, including minutes of management and trustee meetings necessary for the compilation of the financial statements and make full disclosure to them of all relevant information.
The PCC are responsible for safeguarding the assets of the Church and for the prevention and detection of fraud, error and non-compliance with laws or regulations. In particular they are responsible for investing charitable funds wisely, to maximise the return in a manner conducive to its charitable needs and demands.
The PCC acknowledge their responsibilities in relation to these requirements as set out above.
The PCC’s annual report has been approved by the PCC and on was signed on their behalf by
Rev’d Sarah Hancock, Chair of the PCC
All Saints PCC Annual Report and Accounts 2024
Page 26
Section Seven: Appendix
Safeguarding Policy
PROMOTING A SAFER CHURCH
The following policy was agreed at the Parochial Church Council (PCC) meeting held on 5 May 2024
In accordance with the Church of England Safeguarding Policy our church is committed to:
-
Promoting a safer environment and culture.
-
Safely recruiting and supporting all those with any responsibility related to children, young people and vulnerable adults within the church.
-
Responding promptly to every safeguarding concern or allegation.
-
Caring pastorally for victims/survivors of abuse and other affected persons.
-
Caring pastorally for those who are the subject of concerns or allegations of abuse and other affected persons.
-
Responding to those that may pose a present risk to others.
The Parish will:
-
Create a safe and caring place for all.
-
Have a named Parish Safeguarding Officer (PSO) to work with the incumbent and the PCC to implement policy and procedures.
-
Safely recruit, train and support all those with any responsibility for children, young people and adults to have the confidence and skills to recognise and respond to abuse.
-
Ensure that there is appropriate insurance cover for all activities involving children and adults undertaken in the name of the parish.
-
Display in church premises and on the Parish website the details of who to contact if there are safeguarding concerns or support needs.
-
Listen to and take seriously all those who disclose abuse.
-
Take steps to protect children and adults when a safeguarding concern of any kind arises, following House of Bishops guidance, including notifying the Diocesan Safeguarding Adviser (DSA) and statutory agencies immediately.
Page 27
-
Offer support to victims/survivors of abuse regardless of the type of abuse, when or where it occurred.
-
Care for and monitor any member of the church community who may pose a risk to children and adults whilst maintaining appropriate confidentiality and the safety of all parties.
-
Ensure that health and safety policy, procedures and risk assessments are in place and that these are reviewed annually.
-
Review the implementation of the Safeguarding Policy, Procedures and Practices at least annually.
Each person who works within this church community will agree to abide by this policy and the guidelines established by this church.
This church appoints Clare Russell as the Parish Safeguarding Officer.
CONTACTS:
All Saints’ Parish Safeguarding Officer Clare Russell 07515 699272
Stockport Metropolitan Borough Council
Children's Services: 0161 217 6028
Adult Services: 0161 217 6029 or (out of hours) 0161 718 2118
Additional support is available from Sean Augustin, Acting Diocesan Safeguarding Advisor Email: sean.augustin@chester.anglican.org Telephone: 07704 338885
The Diocesan website also provides links to other safeguarding organisations and charities .
Page 28
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
INDEPENDENT EXAMINER'S REPORT
TO THE PCC OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
I report to the PCC on my examination of the financial statements of The Parochial Church Council of the Ecclesiastical Parish of All Saints, Cheadle Hulme (the church) for the year ended 31 December 2024, which are set out on pages 30 to 45.
Responsibilities and basis of report
The PCC are responsible for the preparation of the accounts. The PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2022 (the 2022 Act) and that an independent examination is needed,
I report in respect of my examination of the PCC’s financial statements carried out under section 145 of the 2022 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2022 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the PCC as required by section 130 of the 2022 Act; or
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form 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 report in order to enable a proper understanding of the financial statements to be reached.
Alison Buckley For and on behalf of Mitchell Charlesworth (Audit) Limited
3rd Floor 44 Peter Street Manchester M2 5GP
Dated: .........................
Page 29
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Unrestricted Restricted funds funds funds General Designated 2024 2024 2024 Notes £ £ £ Income from: Donations and legacies 3 73,581 42,176 1,283 Charitable activities 4 23,554 - - Other trading activities 5 3,925 - 1,791 Investments 6 1,535 - - Total income 102,595 42,176 3,074 Expenditure on: Raising funds 7 - - 1,864 Charitable activities 8 110,484 10,824 1,506 Other expenditure 11 2,246 - - Total expenditure 112,730 10,824 3,370 Net gains/(losses) on investments 12 135 - - Net income/(expenditure) (10,000) 31,352 (296) Transfers between funds (227) - 227 |
Total Unrestricted Restricted funds funds General 2024 2023 as restated 2023 as restated £ £ £ 117,040 66,788 3,337 23,554 22,437 - 5,716 5,754 1,169 1,535 1,811 - 147,845 96,790 4,506 1,864 869 1,664 122,814 127,407 7,003 2,246 1,658 - 126,924 129,934 8,667 135 509 - 21,056 (32,635) (4,161) - - - |
Total 2023 as restated £ 70,125 22,437 6,923 1,811 101,296 2,533 134,410 1,658 138,601 509 (36,796) - |
|---|---|---|
Page 30
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Unrestricted Restricted funds funds funds General Designated 2024 2024 2024 Notes £ £ £ Net movement in funds (10,227) 31,352 (69) Reconciliation of funds: Fund balances at 1 January 2024 90,331 - 922 Fund balances at 31 December 2024 80,104 31,352 853 |
Total Unrestricted Restricted funds funds General 2024 2023 as restated 2023 as restated £ £ £ 21,056 (32,635) (4,161) 91,253 122,966 5,083 112,309 90,331 922 |
Total 2023 as restated £ (36,796) 128,049 91,253 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Page 31
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
BALANCE SHEET
AS AT 31 DECEMBER 2024
| Notes Fixed assets Tangible assets 14 Investments 15 Current assets Debtors 16 Cash at bank and in hand Creditors: amounts falling due within one year 17 Net current assets Total assets less current liabilities Income funds Restricted funds 20 Unrestricted funds - Designated 19 Unrestricted funds - General |
2024 £ 27,510 71,505 99,015 (5,160) |
£ 12,442 6,012 18,454 93,855 112,309 853 31,352 80,104 112,309 |
2023 as £ 14,885 61,856 76,741 (5,635) |
restated £ 14,270 5,877 |
|---|---|---|---|---|
| 20,147 71,106 |
||||
| 91,253 | ||||
| 922 - 90,331 |
||||
| 91,253 |
The financial statements were approved by the PCC on .........................
..............................
Rev'd S Hancock
Page 32
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Charity information
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Cheadle Hulme is a registered unincorporated charity.
1.1 Accounting convention
The financial statements have been prepared in accordance with the church Accounting Regulations 2006 governing the individual accounts of PCC's, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016). The church is a Public Benefit Entity as defined by FRS 102.
The church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the church. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the PCC took into account the increased cash position. As a result of this and in light of continued pledged giving and increased community activity, and the investment asset, they continue to adopt the going concern basis of accounting in preparing this set of financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the PCC in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the church.
1.4 Incoming resources
Income is recognised when the church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Page 33
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC.
Other expenditure is generally recognised on an accrual basis as a liability is incurred and is accounted for gross.
Expenditure on raising funds includes all expenditure incurred to raise funds for charitable purposes.
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Other costs include all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Office equipment 20% straight line Organ and fixtures 10% straight line Central heating 5% straight line
Freehold land is not depreciated.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the church reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Page 34
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.10 Financial instruments
The church has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the church's balance sheet when the church becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the church’s contractual obligations expire or are discharged or cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the church is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Page 35
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
2 Critical accounting estimates and judgements
In the application of the church’s accounting policies, the PCC are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Page 36
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
3 Donations and legacies
| Unrestricted Unrestricted Restricted funds funds funds General Designated 2024 2024 2024 £ £ £ Donations and gifts 7,153 42,176 233 Pledged giving 42,528 - - Grants - - 1,000 Collections at services 10,661 - 50 Gift aid 13,239 - - 73,581 42,176 1,283 |
Total Unrestricted Restricted funds funds General 2024 2023 2023 £ £ £ 49,562 6,081 337 42,528 39,416 - 1,000 - 3,000 10,711 8,968 - 13,239 12,323 - 117,040 66,788 3,337 |
Total 2023 £ 6,418 39,416 3,000 8,968 12,323 |
|---|---|---|
| 70,125 |
Page 37
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
4 Charitable activities
| Fees paid to the | Hulme Hall | Total | Fees paid to the | Hulme Hall | Total | |
|---|---|---|---|---|---|---|
| PCC | Crescent rental | 2024 | PCC | Crescent rental | 2023 | |
| income | income | |||||
| 2024 | 2024 | 2023 | 2023 | |||
| £ | £ | £ | £ | £ | £ | |
| Other income | 3,754 | 19,800 | 23,554 | 2,637 | 19,800 | 22,437 |
5 Income from other trading activities
| Unrestricted Restricted funds funds 2024 2024 £ £ Meeting room 1,320 - Charity Committee events - 1,791 Fundraising events 2,605 - Other trading activities 3,925 1,791 |
Total Unrestricted Restricted funds funds 2024 2023 2023 £ £ £ 1,320 1,500 - 1,791 - 1,069 2,605 4,254 100 5,716 5,754 1,169 |
Total 2023 £ 1,500 1,069 4,354 |
|---|---|---|
| 6,923 |
6 Investment income
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| General | General | |
| 2024 | 2023 | |
| £ | £ | |
| Dividends receivable | 163 | 161 |
| Interest receivable | 1,372 | 1,650 |
| 1,535 | 1,811 |
Page 38
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
7 Raising funds
| Restricted funds 2024 £ Fundraising and publicity Fundraising events - Charities Committee costs 1,864 Fundraising and publicity 1,864 1,864 |
Total Unrestricted Restricted funds funds General 2024 2023 2023 £ £ £ - 869 - 1,864 - 1,664 1,864 869 1,664 1,864 869 1,664 |
Total 2023 £ 869 1,664 |
|---|---|---|
| 2,533 | ||
| 2,533 |
8 Expenditure on charitable activities
| Staff costs Depreciation and impairment Parish share Vicarage Church insurance and utilities Church maintenance Church organ maintenance Upkeep of churchyard Upkeep of services Curate house Management & administration Friendship Cafe Analysis by fund Unrestricted funds - General Unrestricted funds - Designated Restricted funds |
2024 £ 4,503 1,828 75,344 2,658 13,510 12,333 - 4,794 3,934 1,648 1,102 1,160 122,814 110,484 10,824 1,506 122,814 |
2023 £ 4,330 2,628 92,259 2,039 15,714 3,890 295 4,516 4,950 2,037 963 789 |
|---|---|---|
| 134,410 | ||
| 127,407 - 7,003 |
||
| 134,410 |
Page 39
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
9 PCC
None of the PCC (or any persons connected with them) received any remuneration or benefits from the church during the year.
10 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| 2 | 2 | |
| Employment costs | 2024 | 2023 |
| £ | £ | |
| Wages and salaries | 4,503 | 4,330 |
There were no employees whose annual remuneration was more than £60,000.
11 Other
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| General | General | |
| 2024 | 2023 | |
| £ | £ | |
| Independent examiners fees | 900 | 658 |
| Accountancy fees | 1,346 | 1,000 |
| 2,246 | 1,658 |
12 Gains and losses on investments
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2024 | 2023 | |
| Gains/(losses) arising on: | £ | £ |
| Revaluation of investments | 135 | 509 |
Page 40
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
14 Tangible fixed assets
| Tangible fixed assets | |
|---|---|
| Land and buildings Organ and fixtures £ £ Cost At 1 January 2024 as restated 2,386 85,093 At 31 December 2024 2,386 85,093 Depreciation and impairment At 1 January 2024 - 73,209 Depreciation charged in the year - 1,828 At 31 December 2024 - 75,037 Carrying amount At 31 December 2024 2,386 10,056 At 31 December 2023 as restated 2,386 11,884 |
Total £ 87,479 |
| 87,479 | |
| 73,209 1,828 |
|
| 75,037 | |
| 12,442 | |
| 14,270 |
15 Fixed asset investments
| Listed | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 January 2024 | 5,877 |
| Valuation changes | 135 |
| At 31 December 2024 | 6,012 |
| Carrying amount | |
| At 31 December 2024 | 6,012 |
| At 31 December 2023 | 5,877 |
Page 41
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
| 16 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income 17 Creditors: amounts falling due within one year |
2024 £ 25,371 2,139 27,510 |
2023 £ 13,132 1,753 |
|---|---|---|
| 14,885 | ||
| Notes Deferred income 18 Other creditors Accruals 18 Deferred income Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities There were no movements in the year. |
2024 £ 1,650 114 3,396 5,160 2024 £ 1,650 2024 £ 1,650 |
2023 £ 1,650 340 3,645 |
|---|---|---|
| 5,635 | ||
| 2023 £ 1,650 |
||
| 2023 £ 1,650 |
||
19 Unrestricted funds - Designated
These are unrestricted which are material to the church's activities.
| At | 1 | January | Incoming | Resources | At |
31 | December | |
|---|---|---|---|---|---|---|---|---|
| 2024 | resources | expended | 2024 | |||||
| £ | £ | £ | £ | |||||
| Fabric Designated | - | 42,176 | (10,824) | 31,352 |
Page 42
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| Movement in funds | Movement in funds | Movement in funds | Movement in funds | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | Incoming | Resources | Transfers | Balance at | ||
| 1 January 2023 | resources | expended | 1 January 2024 | resources | expended | 31 December | |||
| 2024 | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | ||
| Mainly Music Fund | - | 100 | (100) | - | - | - | - | - | |
| Charities committee | 719 | 1,069 | (1,664) | 124 | 1,791 | (1,800) | - | 115 | |
| War graves | - | 12 | (12) | - | - | - | - | - | |
| Cushions | 9 | - | (9) | - | - | - | - | - | |
| Streaming | 275 | - | (275) | - | - | - | - | - | |
| Church maintenance | 4,080 | 200 | (3,825) | 455 | - | (562) | 107 | - | |
| Messy church | - | 25 | (25) | - | - | - | - | - | |
| Warm spaces and friendship cafe | - | 3,100 | (2,757) | 343 | 1,100 | (863) | 120 | 700 | |
| CWGC | - | - | - | - | 30 | (30) | - | - | |
| Lectern Light | - | - | - | - | 50 | (50) | - | - | |
| Spend A Penny | - | - | - | - | 103 | (65) | - | 38 | |
| 5,083 | 4,506 | (8,667) | 922 | 3,074 | (3,370) | 227 | 853 |
Page 43
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 January | Incoming | Resources | TransfersGains and losses | TransfersGains and losses | At 31 December | |
|---|---|---|---|---|---|---|
| 2024 | resources | expended | 2024 | |||
| £ | £ | £ | £ | £ | £ | |
| General funds | 90,331 | 102,595 | (112,730) | (227) | 135 | 80,104 |
| Previous year: | At 1 January | Incoming | Resources | TransfersGains and losses | At 31 December | |
| 2023 | resources | expended | 2023 as restated | |||
| £ | £ | £ | £ | £ | £ | |
| General funds | 122,966 | 96,790 | (129,934) | - | 509 | 90,331 |
22 Analysis of net assets between funds
| Unrestricted Unrestricted Restricted funds funds funds General Designated 2024 2024 2024 £ £ £ At 31 December 2024: Tangible assets 12,442 - - Investments 6,012 - - Current assets/(liabilities) 61,650 31,352 853 80,104 31,352 853 Unrestricted Unrestricted Restricted funds funds funds General Designated 2023 2023 2023 £ £ £ At 31 December 2023: Tangible assets 14,270 - - Investments 5,877 - - Current assets/(liabilities) 70,184 - 922 90,331 - 922 |
Total 2024 £ 12,442 6,012 93,855 |
|---|---|
| 112,309 | |
| Total 2023 £ 14,270 5,877 71,106 |
|
| 91,253 |
Page 44
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS, CHEADLE HULME
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
23 Prior period adjustment
Changes to the balance sheet
| Changes to the balance sheet | ||||
|---|---|---|---|---|
| At 31 December 2023 | ||||
| As previously | Adjustment | As restated | ||
| reported | ||||
| £ | £ | £ | ||
| Fixed assets | ||||
| Tangible assets | 829,248 | (814,978) | 14,270 | |
| Capital funds | ||||
| Income funds | ||||
| Restricted funds | 922 | - | 922 | |
| Unrestricted funds | 905,309 | (814,978) | 90,331 | |
| Total equity | 906,231 | (814,978) | 91,253 |
During the review of 2023 financial statements, it was discovered that the freehold improvement previously capitalised should have been included as a repair. To correct this error, a prior year adjustment was made to decrease the unrestricted funds and the cost of the property brought forward, reflecting the accurate financial position of the church in the prior year.
Page 45