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← The Parochial Church Council Of The Ecclesiastical Parish Of Plas Newton St. Michael

2023-12-31-accounts

The Charity Registration Number is :- 1131910

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Report and Accounts

31 December 2023

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Report and accounts for the year ended 31 December 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 10
Independent Examiner's Report 11
Funds Statements:-
Statement of Financial Activities 13
Statement of Financial Activities - Prior Year statement 14
Movements in funds 16
Balance sheet 17
Notes to the accounts 18

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

The Trustees present their Report and Accounts for the year ended 31 December 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL.

The charity is also known by its operating name, ST MICHAEL'S PCC, PLAS NEWTON.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1131910.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established under Parochial Church Councils (Powers) Measure 1956 and Church Representation Rules.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The principal operating address, telephone number, email and web addresses of the charity are:-

Devon Road Newton, Chester, CH2 2PX Telephone 01244315129

Email Address office@stmichaelschester.com Web address www.stmichaelschester.com

The Trustees in office on the date the report was approved were:-

John Stockdale Peter John Webster Philip Leslie Roberts ACMA Anne Gillian Stockdale Martin Smith Andrew David Thorne Alison Frances Gibbons Ruth Margaret McKew Anne Margaret de Reybekill Stephen Powell Andrew Evans Peter John Raglan Caldwell Alan Charles Gray Derek Armstrong Taylor - appointed 24 April 2023 Rebekah Joy Benson - appointed 24 April 2023 Dr Stephen McKew - appointed 24 April 2023 Rev Christopher James Jones

1

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

The following persons served as Trustees during the year ended 31 December 2023 :-

In addition to the above the trustee who served during the period but resigned/retired during the period were:

Dr David Richard Blackmore MA DPHIL - died 14 November 2023

John Alexander MacCoy Allan - resigned 24 April 2023

Sarah Louise Batchelor BVSc MRCVS - resigned 24 April 2023

Rev Peter Rugen - resigned 29 October 2023

Andrew William Harrison - resigned 4 January 2023

At the Annual General Meeting the following retire as trustees, but are eligible for reappointment:

Peter John Raglan Caldwell Martin Smith Alan Charles Gray

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

As a Parochial Church Council the charity's governing document is the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules of the Church of England. Our charitable purpose is "promoting in the ecclesiastical parish the whole mission of the Church."

Annual reports from the church groups

PCC Report

The PCC held eleven meetings in the year. The meeting in December was held on Zoom, the rest were held in person.

Below is a summary of the main decisions made in 2023.

A number of sub committees produce reports to the PCC regularly throughout the year. These are Finance, Fabric, World Mission, Children and Families, Youth, Kings Way Café, Safeguarding, and Health and Safety. Detailed reports from these committees are included later in the Review of the Year, together with reports from other groups.

Finance

The decisions below were made following proposals by Phil Roberts, the Treasurer:

2

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Staffing

Building Group

Fabric

World Mission Committee

Outreach and evangelism

Christmas charity

3

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Other discussions/decisions made in 2023

Safeguarding

2023 was a busy year, ensuring that all PCC members, preachers and others with responsibilities were up to date with all their training. There were a number of renewed or totally new Children and Youth DBS applications, references and trainings to be completed.

As we went into vacancy at the end of October there were additional pressures for both Ali, my deputy and myself. We consulted with the Diocesan Advisor when necessary.

An ‘in person’ Diocesan led Leadership training course has been arranged for a Saturday morning in January 2024, at St Michael’s. This will have the additional benefit of face-to-face discussion with those with leadership responsibilities within the church. Those not able to attend have signed up to Zoom courses with the Diocese.

The support of both the Diocesan Safeguarding team and 31:8 who support the Diocese, is invaluable.

Anne Stockdale

Pastoral Support

Pastoral Support The Pastoral Support Team is composed of the Vicar and 17 church members. The group aims to provide prayer and as required, practical support to members of the church who are in need. Judith Green continues to offer home communion and Anna Newton coordinates the provision of meals. Most matters are dealt with and kept confidential within the group, but sometimes, with the agreement of the person concerned, will be shared with the wider church on the weekly news-sheet. Communication within the group is normally by telephone or a dedicated WhatsApp group. We generally meet twice a year to review our activities and to seek how we can improve the service we provide. We should like to thank those church members outside of the group who offer prayer and support for us. Personally we consider it a privilege to be involved with Pastoral Support and the other members continue to encourage and inspire us.

4

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Youth and Children’s Work

CYSG

The group comprises Ali Gibbons, Andy Thorne, Matt Hilsden & Ruth McKew (Pete Rugen was part of the group until Oct 2023) and meets regularly to discuss:

Families, Children and Youth Groups

Developments in 2023

Prayer

Fabric Report

Church/Church centre:

The flat roof link covering between the church and the hall has been replaced, and some church roof tiles were replaced. Re-water proofing of the window sills at the back of church (above the link) was also successfully carried out to stop other rain ingress issues.

Discussions are ongoing about the left hand panel of the main church window above the alter table has started to fail, (lower frame rotting).

The development of the scramblers/garden room has started. The internal wall with two sets of double doors has been installed. This will hopefully be finished off in 2024.

The garden summer house project has also progressed with the installation of a concrete base pad.

5

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Houses:

At Mannings Lane and Devon Road a variety of maintenance and repair works have been carried out due to age and wear and tear. Some damp issues at Mannings Lane will need attention in 2024. At 5 Devon Road some redecoration work has been carried out and a new cooker has been installed.

Testing: All the annual testing has been carried out for the church centre, houses and café on gas equipment, portable electrical appliances and fire extinguishers.

Maintenance: Jobs continue to be done as and when needed and cover a range of issues some routine and some in response to breakage or wear.

Many thanks to all those who are involved with the ongoing repair, maintenance and development of our facilities, especially Peter Webster and Andy Thorne.

Following the flood at Christmas time and Pete Rugen’s retirement the vicarage has undergone extensive rework. Replastering, decoration and new floor covering in several rooms as well as the fitting of a new kitchen has happened during 2023. Work will be ongoing into 2024 with help from the Diocese.

Health and Safety Report

Health and Safety Policy was approved by Pete Rugen. Church fire risk assessment was reviewed. Inspection of portable fire extinguishers. Testing of fire alarm detectors and ‘Break Glass’ points in the Church Hall. Replacement of fire detector under the stairs in the boiler room. Evacuation procedure was updated. Briefing note for users of the Church by outside groups was reviewed. Congregation was reminded of the fire evacuation procedure. Willow tree was inspected. Finger guards were fitted to 3 doors in the Café. Portable appliance testing in the Church, Café and 5 Devon Road. Gas safety checks in the Church, Café, 5 Devon Road and 13 Mannings Lane. New CO detectors were fitted in 5 Devon Road and 13 Mannings Lane. Toilet seat was replaced in the disabled toilet. First aid boxes were inspected.

6

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Kingsway Café Report

We have had a good year at the café with new customers and regulars too.

We had a 20 year celebration inviting all those that have been involved at the café from the start, everyone that came enjoyed reminiscing .

For 2 weeks in August we made lunch bags for the local children and the Hub distributed them, great team work by all the café volunteers.

In August we where only open from Monday to Friday as Wendy Peto had knee surgery and it took her longer than she thought to get back on her feet.

We still have a group of St Michael’s men that come into the café every Wednesday 11-12 for a coffee and a catch up, along with a few ladies from the area meeting on a Thursday 11 - 12 to do the same. Why don’t you come along and join them!!!

A couple of times a week the local fitness group come in after training on Limewood for coffees.

We regularly have mums and children after St Michaels Little Tikes and also the Play & Stay at Kingsway Chapel.

A great success once again with the Christmas lights switch on in early December singing carols, with the help of Clive Jones, and craft for the children while waiting for Santa to arrive. Also having drinks & hot dogs available. We had a good turn out from the Church for Carol singing and lots of community around too.

World Mission Committee Report

We have continued to support our Mission Partners in their ministries overseas and with cross-cultural outreach in the UK. The news they send to us is distributed via the weekly mailing. Occasional videos and visits make their letters come alive, and feed our understanding and our prayers as we support these Partners. We’ve started a monthly gathering to pray together for the people we support. In January 2023 we were delighted to see Ella Cutting heading for Australia for a Discipleship Training School with YWAM (Youth With A Mission). She returned in June – and left again for two more years of training and outreach. We were glad to be able to support her with some of the needed finance. Jonathan and Helen Lee joined us for the houseparty. Hugo and Techi Vergara came in April on their last visit before retirement. Stephen came to preach in May and Matt Vaughan in September. These visitors have had good times with the older youth on Sunday evenings and we look forward to continued mission links for that group. Our links continue with Kanat Kalmakiev and Fountain of Life’s Director Azamat in Kyrgyzstan, hoping they may visit in 2024. As the Vergaras retired, we decided to find out more from Daniel and Flavia Lescano who are charged with care for the rural churches in Northern Argentina. Having heard of Daniel’s vision, the church has committed to support them for two years from 2024.

7

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

As a Parochial Church Council our procedures for appointing charity trustees are those set out in the charity's governing document - the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules of the Church of England.

Bankers CAF Bank Ltd, 25 Kings Hill, West Malling, Kent, ME19 4JQ Solicitors Cullimore Dutton Solicitors, White Friars, Chester, CH1 1XS Accountants KBH Accountants Ltd, 255 Poulton Road, Wallasey, CH44 4BT Financial review

The charity's financial position at the end of the year ended 31 December 2023

The financial position of the charity at 31 December 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2023
£
(11,769)
294,242
220
294,462		 2022
£
25,473
306,011
220
306,231

8

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Financial review of the position at the reporting date, 31 December 2023 .

Without the large one-off donation in 2022 the church returned to the normal level of on-going deficit seen in the last seven years with net income being a deficit of £11,769.

Donations to the church were 1% lower than 2022, offset by donations for one of our young people to attend Bible School. We lost our full time Children and Families worker in May, replacing her with two part time staff which reduced expenditure in this area by £15,000 compared to 2022.

We started a major project to remodel the room at the end of the church hall as well as make a start of the project to erect an all-weather shelter in the church garden. As the premises are owned by the Diocese then the expenditure in 2023 of almost £10,000 has been charged against revenue rather than capital. It is expected that a similar figure will be spent in 2024.

The Café saw a significant increase in revenue in the first half of the year and despite staff shortages curtailing opening hours after the summer, still saw a 5% increase in income. However, energy and food inflation was significant with cost of sales increasing to almost 40% (2022: 34%). As a result, the Café required a subsidy of £18,398 from the church. A price increase will come into effect from 1.1.2024 to reduce their deficit in 2024.

Our liquid reserves fell just under £12,000 to £98,967.

Policies on reserves.

ln line with guidance from the Church of England it is the policy of St Michael's to hold reserves and to disclose its reserves policy which is reviewed and approved by the PCC on a regular basis. For operational purposes we take these reserves to be net current assets, as these are realisable within one month.

Restricted funds and their reserves cannot be used to support the activities of other funds. ln contrast, General Fund reserves may be used to support any of the PCC's activities.

Our reserves policy is to hold sufficient reserves in the General Fund to cover the following costs, where they are not covered by the amounts in the relevant restricted fund:

-A minimum of 2 months employment costs of church staff.

-The quarterly rent payment plus 2 months employment costs of Kingsway Cafe.

-Any outstanding commitments made to Mission Partners at the end of the year.

-Any outstanding contracted financial commitments at the end of the year.

Any General Fund reserves over the maximum may be invested by the PCC for longer term strategic planning, growth and development such as, but not limited to:

a) Funding of building and fabric initiatives.

b) Funding of future staff to work in the paid ministries of St Michaels.

c) Funding the purchase of staff accommodation.

At the end of 2023 the minimum General Fund cash reserves required was £ 13,113.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Libby Higgins

Member of Chartered Certified Accountant 255 Poulton Road Wallasey Merseyside CH44 4BT

9

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Trustees' Annual Report for the year ended 31 December 2023

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 20th March 2024.

Steve Powell - Church Warden, on behalf of the PCC (in vacancy)

10

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2023

I report to the Trustees on my examination of the financial statements of the charity on pages 13 to 34 for the year ended 31 December 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 10, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

Since the charity's gross income exceeded £250,000, the charity's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Certified Accountant, which is one of the listed bodies.

I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

11

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The gross income of the charity in the year ended 31 December 2023 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Certified Accountant;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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.

Signed:-

Libby Higgins - Independent Examiner

Chartered Certified Accountant

255 Poulton Road Wallasey Merseyside CH44 4BT

This report was signed on ____ 2024

12

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2023

Statement of Financial Activities for the year ended 31 December 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
159,865
Charitable activities
A2
73,887
Investments
A4
22,864
Total income
A
256,616
Expenditure on:
Raising funds
B1
79
Charitable activities
B2
265,614
Total expenditure
B
265,693
Net income for the year
(9,077)
Transfers between funds
C
(2,692)
Net income after transfers
A-B-C
(11,769)
(11,769)
Reconciliation of funds:-
E
Total funds brought forward
306,011
Total funds carried forward
294,242
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2023
£
7,050
-
-
7,050
-
9,742
9,742
(2,692)
2,692
-
-
220
220		 Current year
Total Funds
2023
£
166,915
73,887
22,864
263,666
79
275,356
275,435
(11,769)
-
(11,769)
(11,769)
306,231
294,462		 Prior Year
Total Funds
2022
£
201,821
69,099
18,289
289,209
77
263,659
263,736
25,473
-
25,473
25,473
280,758
306,231

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 18 to 34 form an integral part of these accounts.

13

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2023

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2022
£
194,359
69,099
18,289
281,747
77
253,319
253,396
28,351
(3,093)
25,258
25,258
280,753
306,011
 Prior Year
Restricted
Funds
2022
£
7,462
-
-
7,462
-
10,340
10,340
(2,878)
3,093
215
215
5
220		 Prior Year
Total Funds
2022
£
201,821
69,099
18,289
289,209
77
263,659
263,736
25,473
-
25,473
25,473
280,758
306,231

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 18 to 34 form an integral part of these accounts.

14

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2023

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Resources applied in the year ended 31 December 2023 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2023
£
(11,769)
5,263
-
(6,506)		 2022
£
25,473
(3,240)
-
22,233

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 18 to 34 form an integral part of these accounts.

15

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL - Statement of Financial Activities for the year ended 31 December 2023

Movements in revenue and capital funds for the year ended 31 December 2023

Revenue accumulated funds

Unrestricted
Funds
2023
£
Accumulated funds brought forward
306,011
(9,077)
296,934
(From)/To unrestricted revenue funds
(2,692)
Closing revenue funds
294,242
Summary of funds
Unrestricted
and
Designated funds
2023
£
Revenue accumulated funds
294,242
Recognised gains and losses before
transfers		 Restricted
Funds
2023
£
220
(2,692)
(2,472)
2,692
220
Restricted
Funds
2023
£
220		 Total
Funds
2023
£
306,231
(11,769)
294,462
-
294,462
Total
Funds
2023
£
294,462		 Last year
Total Funds
2022
£
280,758
25,473
306,231
-
306,231
Last Year
Total Funds
2022
£
306,231

The notes attached on pages 18 to 34 form an integral part of these accounts.

16

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL -

SORP
Note Ref 2023 2022
£ £
Fixed assets A
Tangible assets 11 A2 195,497 197,682
Total fixed assets 195,497 197,682
Current assets B
Debtors 12 B2 4,738 6,760
Investments held as current assets 13 B3 41,512 19,843
Cash at bank and in hand B4 63,085 93,203
Total current assets 109,335 119,806
Creditors: amounts falling due within
one year 14 C1 (10,370) (11,257)
Net current assets 98,965 108,549
The total net assets of the charity 294,462 306,231
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds 18 D2 220 220
Unrestricted Funds 220 220
Unrestricted Revenue Funds 18 D3 294,242 294,242 306,011 306,011
Total charity funds 294,462 306,231

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Steve Powell, Church Warden

Approved by the board of trustees on 20th March 2024

The notes attached on pages 18 to 34 form an integral part of these accounts.

17

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent only on voluntary donations and rental trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2022, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

18

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy are disclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock. When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations'. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

19

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line Plant and machinery 25 % straight line

A regular annual review of the likelihood of asset impairment is undertaken.

No depreciation is provided on freehold property and improvements because it is the practice to maintain the property in a continual state of sound repair. Accordingly, the life is so long and the residual value so high that the Trustees consider that depreciation calculated in accordance with accepted accounting standards would be immaterial.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

20

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

5 Net surplus before tax in the financial year

es to the Accounts for the year ended 31 December 2023
Net surplus before tax in the financial year
2023 2022
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 2,185 5,754
Pension costs 1,021 1,866

6 The contribution of volunteers

The parish relies on the support of its volunteers, without which it could not operate. The individual reports detailed above highlight the work done in Sunday Services, Teaching youth and young people, Staffing the church café, Running midweeks groups and Maintaining the fabric and buildings. In addition volunteers are responsible for the administrative tasks such as Liaison with our mission partners, Safeguarding and Completing statutory requirements. The amount of time given by volunteers is impossible to value precisely in monetary terms and as such has not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

7 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's operating costs of defined
contribution pension schemes
Total salaries, wages and related costs
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was		 2023
£
63,895
120
1,021
65,036
5
1
3		 2022
£
87,924
1,555
1,866
91,345
4
2
4

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities
Engaged on management and administration
The estimated full time equivalent number of all staff employed as above
Remuneration and payments to Trustees and persons connected with them
Mrs J Davies - Hall rentings co-ordinator to
31.8.2022 & Church Secretary
from 1.9.2022 (wife of Mr S. Davies)
Mrs F Wynn-Evans - Chidrens Worker (from
1.9.2023) (Wife of Mr. A.Evans)
Total remuneration		 2
1
3
2023
£
-
2,920
2,920		 3
1
4
2022
£
998
-
998

21

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023
9
Trustees' expenses
The amount reimbursed to trustees
10 Deferred income - Unrestricted and Designated funds
Current Year
Opening
Released
Deferrals
from prior
years
£
£
Garden fund
2,520
1,600
Children and Families Work - Cinnamon Network
2,000
Creative Lives
588
Creative Arts
-
Grant for the recruitment of a young worker
-
-
Total
5,108
1,600
These deferrals are included in creditors
The nature of the trustees' expenses was :- Phone, travelling and professional development		 2023
£
-
-
Received
less released
in year
£
573
500
1,073
2023
£
4,582		 2022
£
1,965
1,965
Deferred
at year end
£
920
2,000
588
573
500
4,582
2022
£
5,108

The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of unrestricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively, where there are conditions which must be fulfilled prior to entitlement or use of the unrestricted funds by the charity.

22

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

11 Tangible fixed assets

Current Year
Cost
At 1 January 2023
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
On disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Prior Year
Cost
01 January 2022
Additions
Disposals
31 December 2022
Depreciation
01 January 2022
Charge for the year
On disposals
31 December 2022
Net book value
31 December 2022
31 December 2021
Debtors
Prepayments and accrued income		 Land and
Buildings
£
192,500
-
192,500
-
-
-
-
192,500
192,500
Land and
Buildings
£
192,500
-
-
192,500
-
-
-
-
192,500
192,500		 Equipment
£
79,712
(5,263)
74,449
74,530
2,185
(5,263)
71,452
2,997
5,182
Equipment
£
76,472
3,240
79,712
68,776
5,754
74,530
5,182
7,696		 Motor
Vehicles
£
-
-
-
-
-
-
-
-
-
Motor
Vehicles
£
-
-
-
-
-
-
-
-
-
-
2023
£
4,738		 Total
£
272,212
(5,263)
266,949
74,530
2,185
(5,263)
71,452
195,497
197,682
Total
£
268,972
3,240
-
272,212
68,776
5,754
-
74,530
197,682
200,196
2022
£
6,760

12 Debtors

23

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

13
Investments held as current assets at market value at 31 December 2023
Cash on deposit - more than 3 months notice
14 Creditors: amounts falling due within one year
Trade creditors
Accruals
Deferred Income - Unrestricted & designated funds
PAYE, NIC VAT and other taxes
Other creditors
15 Income and Expenditure account summary
At 1 January 2023
(Deficit)/Surplus after tax for the year
At 31 December 2023		 2023
£
41,512
41,512
2023
£
2,304
1,320
4,582
595
1,569
10,370
2023
£
306,231
(11,769)
294,462		 2022
£
19,843
19,843
2022
£
2,364
1,020
5,108
1,176
1,589
11,257
2022
£
280,758
25,473
306,231

16 Related party transactions

The son of Rev Chris Jones is an owner of SJ Groundscare to whom the Charity paid £3,700 in 2023 for work in the garden and for whom Rev Chris Jones works part time.

17 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 January 2023
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
195,497
109,115
(10,370)
294,242
Unrestricted
funds
£
197,682
119,586
(11,257)
306,011		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
220
-
220
Restricted
funds
£
-
220
-
220		 Total
Funds
£
195,497
109,335
(10,370)
294,462
Total
Funds
£
197,682
119,806
(11,257)
306,231

24

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

18 Change in total funds over the year as shown in Note 17 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Youth Camp Fund
Mission Fund
Total restricted funds
Total charity funds		 Funds brought
forward from
2022
£
306,011
306,011
220
-
220
306,231		 Movement in
funds in 2023
See Note 19
£
(9,077)
(9,077)
-
(2,692)
(2,692)
(11,769)		 £
(2,692)
(2,692)
-
2,692
2,692
-
Transfers
between
funds in 2023		 Funds carried
forward to
2024
£
294,242
294,242
220
-
220
294,462

19 Analysis of movements in funds over the year as shown in Note 18

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Youth Camp Fund
Mission Fund		 Income
2023
£
256,616
7,050
263,666		 Expenditure
2023
£
(265,693)
-
(9,742)
(275,435)		 Other
Gains &
Losses
2023
£
-
-
-
-		 Movement
in funds
2023
£
(9,077)
-
(2,692)
(11,769)

25

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Notes to the Accounts for the year ended 31 December 2023

20 The purposes for which the funds as

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use. The Curate's House fund is to provide a house for a curate. Any surplus funds will be transferred to to the general funds of the PCC. Garden Fund to provide an outdoor shelter for children’s work in the Church Garden. Designated Revenue Funds

Children and Youth Work Grants Fund - Grants received in 2021 and 2023 from Creative Lives, Cinnamon Network and CWaC for art projects with Children and Youth in the church and parish.

Restricted funds:-

The Youth Camp Fund was initiated in 2021 to provide funding to assist our young people to attend residential Christian Camps during the Youth Camp Fund summer. The Mission fund was set up to support mission activities and partners serving outside St. Michael's Church, either in this country or outside the U.K. In the event of having more funds than required to support any Mission Fund individual mission partner, any excess funds will be used to support the mission activities of St. Michael's. This will not be for the general use of the PCC

21 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity has unlimited joint and several liability for the debts of the charity.

26

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

22 Donations, Grants and Legacies

Donations and gifts from individuals
Anonymous donation
Open Plate donations
Stewardship/CAF
Gift Aided donations
Non Gift Aid donations
Total donations and gifts from
individuals
Refunds from HMRC on gift aided donations
Small donations individually less than £1000		 Current year
Unrestricted
Funds
2023
£
6,135
29,544
104,679
10,992
1,438
6,150
-
158,938		 Current year
Restricted
Funds
2023
£
-
1,290
5,160
-
-
600
-
7,050		 Current year
Total Funds
2023
£
6,135
30,834
109,839
10,992
1,438
6,750
-
165,988		 Prior Year
Total Funds
2022
£
2,311
27,809
108,343
12,707
1,433
6,870
40,000
199,473

All the donations and gifts in the prior year were unrestricted.

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year
Creative Lives
Chester DBF
Total private sector revenue grants
SAS - Building on Recovery
Revenue grants and donations from non
public bodies		 Prior Year
Unrestricted
Funds
2022
£
192,011
Current year
Unrestricted
Funds
2023
£
-
-
927
927		 Prior Year
Restricted
Funds
2022
£
7,462
Current year
Restricted
Funds
2023
£
-
-
-
-		 Prior Year
Total Funds
2022
£
199,473
Current year
Total Funds
2023
£
-
-
927
927		 Prior Year
Total Funds
2022
£
1,362
986
-
2,348

27

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

----- Start of picture text -----
Prior Year Prior Year Prior Year
Unrestricted Restricted
Total Funds
Funds Funds
2022 2022 2022
£ £ £
Prior Year 2,348 - 2,348
Total Donations, Grants and Legacies
Total Donations, Grants and
A1 159,865 7,050 166,915 201,821
Legacies
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2022 2022 2022
£ £ £
Total Donations, Grants and
A1 194,359 7,462 201,821
Legacies
23 Income from charitable activities - Trading Activities
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total funds
Funds Funds
2023 2023 2023 2022
£ £ £ £
Primary purpose and ancillary trading
Ancillary trading in support of charitable 64,801 - 64,801 61,737
objects
Other charitable activities 9,086 - 9,086 7,362
Total Primary purpose and ancillary 73,887 - 73,887 69,099
trading
24 Total Income from charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds
Current year Funds Funds Total Funds
2023 2023 2023 2022
£ £ £ £
Total income from charitable trading 73,887 - 73,887 69,099
Total from charitable activities A2 73,887 - 73,887 69,099
----- End of picture text -----

28

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

25 Investment income

Property Rental Income
Bank Interest Receivable
Total investment income
A4		 Current year
Unrestricted
Funds
2023
£
20,125
2,739
22,864		 Current year
Restricted
Funds
2023
£
-
-
-		 Current year
Total Funds
2023
£
20,125
2,739
22,864		 Prior Year
Total Funds
2022
£
17,360
929
18,289

26 Expenditure on charitable activities - Direct spending

Current Year
Defined contribution pension
costs - charitable activities
Total direct spending
B2a
Prior Year
Total direct spending
B2a
Vicar and vicarage costs
Services, midweek groups and local
Curate and curate's House costs
Curate and curate's House costs
Services, midweek groups and local
Vicar and vicarage costs
Employers' NI - prior years correction
Employers' NI - Charitable activities
Employers' NI - Charitable activities
Children & Youth resourses
Gross wages and salaries - charitable
activities
Diocesan parish share
House party costs
Gross wages and salaries - charitable
activities
Diocesan parish share
Defined contribution pension costs -
charitable activities
Children & Youth resourses
Contribution to Deanery Synod
House party costs
Employers' NI - prior years correction		 Current year
Unrestricted
Funds
2023
£
15,564
67
324
-
71,757
2,310
2,739
2,602
10,663
2,766
100
108,892
Prior Year
Unrestricted
Funds
2022
£
43,154
1,555
1,203
(9,612)
69,667
5,373
245
5,762
9,997
1,127
128,471		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
Prior Year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2023
£
15,564
67
324
-
71,757
2,310
2,739
2,602
10,663
2,766
100
108,892
Prior Year
Total Funds
2022
£
43,154
1,555
1,203
(9,612)
69,667
5,373
245
5,762
9,997
1,127
128,471		 Prior Year
Total Funds
2022
£
43,154
1,555
1,203
(9,612)
69,667
5,373
245
5,762
9,997
1,127
-
128,471

29

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

27 Expenditure on charitable activities - Charitable trading

Current Year
Total charitable trading costs
B2b
Costs of ancillary trading to benefit
beneficiaries - Including movement in
stock for ancillary trading
Rental management charges
Other trading costs incl.rent
Gross wages and salaries - charitable
trading activities
Defined contribution pension costs -
charitable trading activities
Employers' NI - charitable trading
activities		 Current year
Unrestricted
Funds
2023
£
23,087
27,781
53
697
24,995
1,660
78,273		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
23,087
18,658
27,781
27,263
53
-
697
663
24,995
21,900
1,660
-
78,273
68,484

28 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Prior Year
Total grantmaking costs
B2c
Local mission
Local mission
Travel expenses - mission
Mission in the UK
Mission overseas
Mission overseas
Mission in the UK
Travel expenses - mission		 Current year
Unrestricted
Funds
2023
£
13,143
-
10,500
167
23,810
Prior Year
Unrestricted
Funds
2022
£
3,035
-
12,500
131
15,666		 Current year
Restricted
Funds
2023
£
5,542
3,000
1,200
-
9,742
Prior Year
Restricted
Funds
2022
£
4,540
3,400
2,400
-
10,340		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
18,685
7,575
3,000
3,400
11,700
14,900
167
131
33,552
26,006
Prior Year
Total Funds
2022
£
7,575
3,400
14,900
131
26,006

30

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

29 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Employee costs not included in direct costs
15,552
-
4,998
-
Volunteer costs
-
-
Premises Expenses
710
-
7,030
-
321
-
71
-
16,120
-
1,240
-
Administrative overheads
388
-
124
-
222
-
1,231
-
1,339
-
-
-
89
-
974
-
Professional fees paid to advisors other than the auditor or examiner
360
-
238
-
Financial costs
67
-
2,185
-
Support costs before reallocation
53,259
-
Total support costs - Current Year
53,259
-
The basis of allocation of costs between activities is described under accounting policies
Sundry expenses
Depreciation & Amortisation in total for
Software licences and hardware
Other salaries
Membership, subscriptions
Licences & Permits
Telephone, fax and internet
Training and welfare - volunteers
Stationery and printing
Salaries - Administrative staff
Postage
Cleaning and waste management
Other Premises Costs
Property insurance
Light heat and power
Church sundries including flowers
Bank charges
Accountancy fees other than
examination or audit fees
Management charges
Rates and water charges
Equipment,repairs,expenses and maintenance		 Current year
Total Funds
2023
£
15,552
4,998
-
710
7,030
321
71
16,120
1,240
388
124
222
1,231
1,339
-
89
974
360
238
67
2,185
53,259
53,259		 Prior Year
Total Funds
2022
£
14,050
3,457
14
355
4,296
314
710
4,784
1,149
212
66
303
1,076
1,319
-
123
968
345
207
226
5,754
39,728
39,728
-
-

31

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

Employee costs not included in direct costs
Salaries - Administrative staff
Other salaries
Volunteer costs
Training and welfare - volunteers
Premises Expenses
Rates and water charges
Light heat and power
Cleaning and waste management
Property insurance
Administrative overheads
Telephone, fax and internet
Postage
Stationery and printing
Membership, subscriptions
Software licences and hardware expenses
Sundry expenses
Licences & Permits
Management charges
Professional fees paid to advisors
Accountancy fees other than
examination or audit fees
Bank charges
Church sundries including flowers
Other Premises Costs
Equipment,repairs,expenses and
maintenance
Support costs before reallocation
Total support costs - Prior Year
Financial costs
Depreciation & Amortisation in total for		 14,050
3,457
14
355
4,296
314
710
4,784
1,149
212
66
303
1,076
1,319
-
123
968
345
207
226
5,754
39,728
39,728		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 14,050
3,457
14
355
4,296
314
710
4,784
1,149
212
66
303
1,076
1,319
-
123
968
345
207
226
5,754
39,728
39,728

The basis of allocation of costs between activities is described under accounting policies

32

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

30 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2023
£
1,380
1,380		 Current year
Restricted
Funds
2023
£
-
-		 Current year
Total Funds
2023
£
1,380
1,380		 Prior Year
Total Funds
2022
£
970
970

All the expenditure in the prior year was unrestricted.

31 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
108,892
78,273
23,810
53,259
1,380
265,614		 Current year
Restricted
Funds
2023
£
-
-
9,742
-
-
9,742		 Current year
Total Funds
2023
£
108,892
78,273
33,552
53,259
1,380
275,356		 Prior Year
Total Funds
2022
£
128,471
68,484
26,006
39,728
970
263,659
Prior Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Prior Year
Unrestricted
Funds
2022
£
128,471
68,484
15,666
39,728
970
253,319		 Prior Year
Prior Year
Restricted
Funds
Total Funds
2022
2022
£
£
-
128,471
-
68,484
10,340
26,006
-
39,728
-
970
10,340
263,659

33

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEWTON ST. MICHAEL

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

32 Expenditure on raising funds and costs of investment management

Current Year
Cost of fundraising activities
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2023
£
79
79		 Current year
Restricted
Funds
2023
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
79
77
79
77

All the expenditure in the prior year was unrestricted.

34

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEV￿oN ST. MICHAEL Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December2023 I report lo the Trustees on my examination of the finan¢ial statements of the charity on pages 13 to 34 for the year ended 31 December 2023 vthich have been prepared in accordance with the charib.es Act 2011 (the Act) and wth the Financial R8PDrting Standard 102, 18ffective 1st January 20161 adapted to m88t the needs of unincorporat8d org8nis8tions, 8s modifi'ed by FRS 102 SORP IStst8ment of Recommended Practice for Accounting and Reporting by Chariliesl 2019, applicable to sll ac(x)unling periods b8ginning on or after 1st January 20191, (Th8 SORPI, published by the Charity Comrnission in England & Wales ICCEWI snd under the historical cost convention and the accounting policies set out on page 18. Respective rgsponsibilili85 of the Trust885 and the Indep8ndent Exzminer and th8 basis of th8 report As described on page 10, you, the ch8rity's Trustees, are responsible for the preparation of the financial statements in accordance wlh th8 Chariti88 Act 2011 and all oth8r applicable18w and with Unit8d Kingdom G8nerally Accept8d Accounting Practice, ap￿icable to sm8118r entities, and for being satisfied thal the financial statements give 8 true and fair view. The Trustees consider that the audit requirement of Section 144111 of the Charities Act 2011 (the Actl does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. A5 a consequence, the Trustees have elected that the financial statetnents be Subject lo independent exatnination. Having satisf1ed myself that the financial statements are not required to be audited under any I￿al provision, or otherwise. and are eligible for independent 8xamination, it is my responsibility to.'- al examine the financial staternents of the charity under Section 145 of the Act.. bl follow the applicable procedures in the Directions given by the Charity Comtnission under section 14515llbl of the Act. Basls of Independent Examlner's Statement and scope of work undertaken SinGe the GharitY5 gross incorne exceeded £250,000. the Gharity5 exatniner rnu51 be a tnember of a body listed in seGtion 145 of the Ad. l Gonfirm that l am qualified lo undertake the exarnination because l am an authorise member of Charte￿d Certifled Accountant, whlch is one ol the listed bodies. I report in r8SWCt of my examination of the charitrfs financial statements carried out under s145 of the Act. In carrying out my examination, I h8ve followed all th& applicable Directions given by the Charity Commission und8r 88ction 14515llbl of th8 Act $8tling out th8 duti8s of an indep8nd8nt 8xarNin8r in r81ation lo th8 conducting of an independent eX8mination. An independent examination includes a review of the accounting records kept by th8 charity and of the accounting systems employed by the charity and a comparison of the financial statements presented wth those records. It slso includes consideration of any unusual items or disclosure5 in the financial staletnents. and seeking explanations frotn you, as Trustees, con￿[￿1￿9 such tnatters. The purpose of the exatnination is to establish as far as possible that there have been no breathes of charity legislation and thal, on a test basis of ev1deTr￿ relevant to the amounts and di5¢105ures made. the finanual 5talernent5 com ￿Y with the SORP. The procedures undertaken do not provide all th8 8vid8nc8 that would b& r8quired in an audit, and information supplied by the Trust88s in th8 course of th8 8X8mination is not subj8Ct8d to audit tests or 8nquirie8 and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited 85surance that an independent examination can provide Consequendy, I do not express an audit opinion on the view given by the finanual statements, and in particular, I expr8ss no opinion 8S to whether the fin8nei81 statern8nts give 8 true and fair view of the affairs of the ch8rty, and my report is limited to the matters sel out in the slalern8nt below. I planned and performed rny examination so as to Satisfy rnYse￿ that th8 obj8ctiV85 of the independent 8xarnination are achieved and before finalising the report l obtsined written assurances from the Trustees of all materizl matters.

PCC OF THE ECCLESIASTICAL PARISH OF PLAS NEV￿oN ST. MICHAEL Independent Examinerfs Ststement, Report and Opinion Subject to the limitstions upon the Scope of my work as detailed above, I have completed my exarnination.. and can confirm that'.- The gross incotne of the Gharity in the year ended 31 De￿Inber 2023 appear5 to exceed the 5urn speGified in Sedion 145131 of the Ad. narnely £250000. and that l atn qualified to aGt as Independent Exatniner in accordan wSth that section by virtue of my being a qualified member of Charte￿d Certifled A¢¢oJntanl". This is a report in respect of an examination carried out under 145 of lh8 Act and in accordsnce wth Directions given by the Charity Cornmission under section 14515llbl of the Act which may be applicable., and Y)at no material matters have Come to my attention in connection with the examination giving me ¢au$e to believe that in 2ny material respect'.- accounting reGords wer& not kept in respect of the charity as rtquired by with Se¢b"on 130 of The Charities Act 2011-. the finan¢ial ststements do not a¢¢ord ￿th those ￿¢ords." or the financial ststements do not ¢omply wlth the applicable reqU1￿mentS con¢emlng the fom and ¢onlent of accounts sel out in the Charities (Accounts and Reports) R￿UlationS 2008 other than any requiremÈnl that thè accounts give 8'true and fairf view, which is not 8 matter considered as part of an independent examination,. have not been prepa￿￿ in a¢¢ordan¢e Kryth the methods and principles set out in the FRS 102 SORP (Slalement of Recommended Pffj¢ti¢e for Accounting and Reporting by Charities) 2019. appli¢able lo all a¢¢ounting periods beginning on or after 1st January 20191, (The SORPI I have no conc8rns and have ￿me across no other rn8tt8rs in connection with the examination to which att8ntion should be dra￿￿ in this report in order to enable a proper understsnding of th8 fi'nancial statem8nts to be r88ch8d. Slgnad:. Libby Higgins- Independent Examiner Chartered Certified AGCOUnt3nl 255 Poulton Road Wallasey Merseyside CH44 4BT Thi5 report was signed on 2024 12