Trustees Annual report for the year ended 31 December 2023. As a registered charity the Trustees have to report each year to the Charity Commission on the activities of the charity.
The trustees for the purpose of the Charity Commission of the Ecclesiastical Parish of Swinton and Pendlebury (charity registration number 1131913) are the members of the Parochial Church Council.
The parish of Swinton and Pendlebury is a large urban parish in the north-west district of the area covered by Salford City Council (and the city council’s Civic Centre lies within the parish, centred on Swinton Town Hall). It lies astride the A6, the M60/M62, and the ManchesterAtherton-Wigan railway line. The population of the parish is about 25,000. The population of Salford is currently expected to grow steadily over the next ten years and there are plans for significant housing development within the parish and when we know whether some or all of these will go forward we will have to consider our response in terms of mission and ministry. The parish is served by three churches, the parish church of Saint Peter, and the district churches of All Saints and Saint Augustine. The church of Saint Augustine is a Grade One listed building and the church of Saint Peter is Grade Two *. There is a parish hall, the Fletcher Hall, and the parish owns three units of housing, the curate’s house at 46 Townsend Road, a property left to the parish at 86 Eccles Road, and The Gatehouse at Saint Augustine’s (also listed). All three are rented at present. The work of three Church of England primary schools : one aided, one maintained school, and one which is part of a multi-academy trust is part of the parish’s ministry and mission.
Numbers at worship continued to recover from the effects of the pandemic during 2023, with strong attendance both at Easter and also at Christmas, where the current closure of the main building at Salford Cathedral led to us being asked to host some extra carol services, which were well-attended.
Financially, 2023 saw us able to pay our parochial apportionment for 2023 in full. Summer and Christmas Fairs were more or less back to normal and made a significant contribution to our financial stability (the Christmas Fairs alone took over £7k.) We also saw other fund-raising activity, Our fee income from marriages and funerals dropped and we think the Church of England may have raised statutory fees beyond what the market will stand. We did end the year with a slight deficit (as in 2022), which however we were able to cover from funds in hand. However, we obviously do not want to continue to see deficits, however small, each year. We held our last stewardship campaign in 2016 and before COVID we noted that we would soon need to be thinking about our next campaign. Obviously it would not have been appropriate to hold such a campaign in 2020, 2021, or 2022. But we are now beginning to plan for such a campaign, probably in 2025. We are very grateful to all who support our parish financially, especially those who do so regularly by forms of planned giving. We endeavour to make full use of Gift Aid, making regular claims, and with Gift Aid envelopes available in each church. Each church has its own Gift Aid secretary and makes its own Gift Aid claims and our churches have
also been benefiting from the Gift Aid on Small Donations scheme (GASD). We are also interested in exploring the possibility for card and contactless donations and payment of parochial fees.
An initial listing and counting of our volunteers would start with the 292 people whose names are on the parochial church electoral roll. Very many people volunteer to aid our activities each year in a variety of ways, including help with fund-raising, with visiting and pastoral care, with a variety of ministries in our prayer and worship, with hospitality, with the maintenance of the fabric of our churches, with our children’s activities, as foundation governors at the schools, and with publicity. Our participation in Heritage Open Days each year is dependent on volunteers assisting our limited stipendiary team. And, of course, those who come and participate in our prayer and worship are overwhelmingly there as volunteers.
The trustees believe that by promoting the work of this parish they help to promote the whole mission of the church and that in so doing they provide a public benefit by providing facilities for public worship, prayer, pastoral care and spiritual, moral, and intellectual development, both for its regular worshippers and for anyone who wishes to benefit from what the church offers, and by promoting Christian values and service (such as emergency food support and literacy support) in the community to the benefit of individuals and society as a whole. More information on these benefits is clear, we think, throughout this report.
The trustees consider the following to be connected charities:
-
Saint Augustine’s Restoration and Development Trust, for “the restoration, repair, renewal, improvement and maintenance of the fabric of the Church of Saint Augustine Pendlebury” (regd charity no. 1011150)
-
Church of Saint Peter, Swinton, Restoration and Development Trust, for the restoration, repair or renewal, maintenance and improvement” of Saint Peter’s Church, Swinton (regd charity no. 514938).
Grants are, on occasion, paid to these connected charities and other charitable projects which appear to the Parochial Church Council to support the furtherance of the parish’s charitable objects.
The trustees confirm that the major risks to which the operation of the parish is exposed have been reviewed and that systems and procedures have been established to manage those risks. We endeavour to continue to examine major strategic, financial, and operational risks which the charity faces and confirm that systems have been and will be implemented to enable the necessary steps to be taken to lessen these risks.
Parish of Swinton and Pendlebury
Registered Charity Number 1131913
End of Year Financial Statements
Year ending 2023
Approved by the Parochial Church Council at its…………………………….……..meeting 2024. and signed on behalf by
Fr J P Sheehy PCC Chairman
Mr J Walk PCC Secretary
Page 1
Statement of Financial Activities
| Unrestricted Restricted Endowment Total Prior year funds funds funds funds total funds |
|
|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Total expenditure Gains / losses on investment assets Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated AS Fabric Fund All Saints Fletcher Hall Fletcher Hall Bar SA Graveyard SP DCC Missions St Augustines St Peters Young Communicants Restricted Agency collection CBF Educ1 Educational CCLA 71803 PCC Investment Fund 1012F CCLA 72004 St Augustines Investment Fund 1093D CCLA 83002 St Peters Investment Fund 1255S CCLA 83010 Parish Hall 1299F SA Maintenance Reserve SP Maintenance Reserve Young Communicants Reserve |
80,919.80 300.00 — 81,219.80 82,812.14 3,931.00 — — 3,931.00 6,022.75 37,923.53 — — 37,923.53 42,614.33 26,690.71 455.33 — 27,146.04 25,061.67 — — — — — |
| 149,465.04 755.33 — 150,220.37 156,510.89 306.50 — — 306.50 621.06 159,740.66 — — 159,740.66 162,466.56 |
|
| 160,047.16 — — 160,047.16 163,087.62 (79.35) 1,689.02 — 1,609.67 (2,884.69) |
|
| (10,661.47) 2,444.35 — (8,217.12) (9,461.42) 16,988.63 — — 16,988.63 16,178.72 (15,528.63) (1,460.00) — (16,988.63) (16,178.72) — — — — — |
|
| (9,201.47) 984.35 — (8,217.12) (9,461.42) |
|
| 875,153.07 46,638.02 — 921,791.09 931,252.51 |
|
| 865,951.60 47,622.37 — 913,573.97 921,791.09 790,071.87 — — 790,071.87 790,211.14 25,005.41 — — 25,005.41 22,590.31 17,065.23 — — 17,065.23 16,329.78 (25,327.47) — — (25,327.47) (21,160.71) 626.08 — — 626.08 759.37 1,450.03 — — 1,450.03 1,418.00 13,507.74 — — 13,507.74 11,673.42 (34,441.07) — — (34,441.07) (24,773.38) 77,993.78 — — 77,993.78 78,105.14 — — — — — — (955.88) — (955.88) (955.88) — 9,925.94 — 9,925.94 11,052.38 — 10,214.05 — 10,214.05 9,639.67 — 11,022.32 — 11,022.32 11,022.32 — 12,675.47 — 12,675.47 11,576.78 — 283.71 — 283.71 267.76 — 1,077.78 — 1,077.78 1,046.22 — 1,684.94 — 1,684.94 1,344.35 — 1,694.04 — 1,694.04 1,644.42 |
Page 2
Balance sheet
| Total funds Prior year funds |
|
|---|---|
| Fixed assets Tangible assets Investments Current assets Stocks and work in progress Cash at bank and in hand Liabilities Creditors: Amounts falling due in one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund Designated Fletcher Hall Bar St Peters All Saints St Augustines Fletcher Hall AS Fabric Fund SP DCC Missions SA Graveyard Young Communicants Restricted CCLA 71803 PCC Investment Fund 1012F CCLA 83010 Parish Hall 1299F CCLA 72004 St Augustines Investment Fund 1093D CCLA 83002 St Peters Investment Fund 1255S SA Maintenance Reserve SP Maintenance Reserve Young Communicants Reserve CBF Educ1 Educational Agency collection Funds of the church |
785,860.78 786,075.97 34,195.55 32,506.53 |
| 820,056.33 818,582.50 307.40 386.75 94,029.79 103,135.88 |
|
| 94,337.19 103,522.63 819.55 314.04 |
|
| 819.55 314.04 |
|
| 93,517.64 103,208.59 |
|
| 913,573.97 921,791.09 |
|
| 913,573.97 921,791.09 790,071.87 790,211.14 626.08 759.37 77,993.78 78,105.14 17,065.23 16,329.78 (34,441.07) (24,773.38) (25,327.47) (21,160.71) 25,005.41 22,590.31 13,507.74 11,673.42 1,450.03 1,418.00 — — 10,214.05 9,639.67 283.71 267.76 11,022.32 11,022.32 12,675.47 11,576.78 1,077.78 1,046.22 1,684.94 1,344.35 1,694.04 1,644.42 9,925.94 11,052.38 (955.88) (955.88) |
|
| 913,573.97 921,791.09 |
Statement of assets and liabilities
| General Designated Restricted Endowment This year Last year |
|
|---|---|
| Fixed assets - Investments CBF Investments - Totals Fixed assets - Tangible assets Office Computers - 46 Townsend Road - St Augustines Gatehouse - 86 Eccles Road - Fletcher Hall - Totals |
— — 34,195.55 — 34,195.55 32,506.53 |
| — — 34,195.55 — 34,195.55 32,506.53 860.78 — — — 860.78 1,075.97 170,000.00 — — — 170,000.00 170,000.00 100,000.00 — — — 100,000.00 100,000.00 140,000.00 — — — 140,000.00 140,000.00 375,000.00 — — — 375,000.00 375,000.00 |
|
| 785,860.78 — — — 785,860.78 786,075.97 |
Current assets - Cash at bank and in hand
Page 3
| PCC Bank current account - Bank holding account - AS DCC Account - AS Fabric Fund - St Augustines DCC - Fletcher Hall - Fletcher Hall Bar - SP Wedding Account - CCLA (CBF) Educ1 deposit account - Cash in hand - Totals Current assets - Stocks and work in progress Fletcher Hall Bar Stock - Totals Liabilities - Agency accounts Agency collections - Totals Grand total |
(95,894.36) 115,716.01 604.03 — 20,425.68 15,822.22 93,101.77 (83,601.17) 102.95 — 9,603.55 22,368.35 — (450.00) 450.00 — — (450.00) — 24,365.10 — — 24,365.10 22,590.31 — 34.00 44.00 — 78.00 442.00 — 17,649.55 — — 17,649.55 20,065.48 — 772.96 — — 772.96 337.42 — 955.88 (656.33) — 299.55 314.04 7,003.68 — 13,701.72 — 20,705.40 21,516.06 — 130.00 — — 130.00 130.00 |
|---|---|
| 4,211.09 75,572.33 14,246.37 — 94,029.79 103,135.88 — 307.40 — — 307.40 386.75 |
|
| — 307.40 — — 307.40 386.75 — — 819.55 — 819.55 314.04 |
|
| — — 819.55 — 819.55 314.04 |
|
| 790,071.87 75,879.73 47,622.37 — 913,573.97 921,791.09 |
Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses Journals Closing |
|
|---|---|
| CCLA-PCC - CCLA 71803 PCC Inves Restricted Sub-total for CCLA-PCC CCLA-PH - CCLA 83010 Parish Ha Restricted Sub-total for CCLA-PH CCLA-SA - CCLA 72004 St August Restricted Sub-total for CCLA-SA CCLA-SP - CCLA 83002 St Peters Restricted Sub-total for CCLA-SP Ge-FHBar - Fletcher Hall Bar Designated Sub-total for Ge-FHBar General - General fund Unrestricted Sub-total for General Ga-SP - St Peters Designated Sub-total for Ga-SP Gb-AS - All Saints Designated Sub-total for Gb-AS Gc-SA - St Augustines Designated Sub-total for Gc-SA Gd-FH - Fletcher Hall Designated Sub-total for Gd-FH |
9,639.67 — — — 574.38 — 10,214.05 |
| 9,639.67 — — — 574.38 — 10,214.05 267.76 — — — 15.95 — 283.71 |
|
| 267.76 — — — 15.95 — 283.71 11,022.32 — — — — — 11,022.32 |
|
| 11,022.32 — — — — — 11,022.32 11,576.78 — — — 1,098.69 — 12,675.47 |
|
| 11,576.78 — — — 1,098.69 — 12,675.47 759.37 451.58 505.52 — — (79.35) 626.08 |
|
| 759.37 451.58 505.52 — — (79.35) 626.08 790,211.1 4 25,760.18 24,161.92 (1,737.53) — — 790,071.8 7 |
|
| 790,211.1 4 25,760.18 24,161.92 (1,737.53) — — 790,071.8 7 78,105.14 67,162.00 66,522.38 (750.98) — — 77,993.78 |
|
| 78,105.14 67,162.00 66,522.38 (750.98) — — 77,993.78 16,329.78 22,241.64 21,912.42 406.23 — — 17,065.23 |
|
| 16,329.78 22,241.64 21,912.42 406.23 — — 17,065.23 (24,773.38 ) 10,898.22 20,813.87 247.96 — — (34,441.07 ) |
|
| (24,773.38 ) 10,898.22 20,813.87 247.96 — — (34,441.07 ) (21,160.71 ) 20,136.32 25,763.08 1,460.00 — — (25,327.47 ) |
|
| (21,160.71 ) 20,136.32 25,763.08 1,460.00 — — (25,327.47 ) |
Page 4
| ASFF - AS Fabric Fund Designated Sub-total for ASFF SPMiss - SP DCC Missions Designated Sub-total for SPMiss SAGrave - SA Graveyard Designated Sub-total for SAGrave YComm - Young Communicants Designated Sub-total for YComm SAMainRes - SA Maintenance Reser Restricted Sub-total for SAMainRes SPMainRes - SP Maintenance Reser Restricted Sub-total for SPMainRes YCRes - Young Communicants R Restricted Sub-total for YCRes Education - CBF Educ1 Educationa Restricted Sub-total for Education Grand total |
22,590.31 2,735.10 320.00 — — — 25,005.41 |
|---|---|
| 22,590.31 2,735.10 320.00 — — — 25,005.41 11,673.42 — — 1,834.32 — — 13,507.74 |
|
| 11,673.42 — — 1,834.32 — — 13,507.74 1,418.00 80.00 47.97 — — — 1,450.03 |
|
| 1,418.00 80.00 47.97 — — — 1,450.03 — — — — — — — |
|
| — — — — — — — 1,046.22 31.56 — — — — 1,077.78 |
|
| 1,046.22 31.56 — — — — 1,077.78 1,344.35 340.59 — — — — 1,684.94 |
|
| 1,344.35 340.59 — — — — 1,684.94 1,644.42 49.62 — — — — 1,694.04 |
|
| 1,644.42 49.62 — — — — 1,694.04 11,052.38 333.56 — (1,460.00) — — 9,925.94 |
|
| 11,052.38 333.56 — (1,460.00) — — 9,925.94 |
|
| 922,746.9 7 150,220.3 7 160,047.1 6 — 1,689.02 (79.35) 914,529.8 5 |
Analysis of income and expenditure
Total Unrestricted Designated Restricted Endowment This year Last year
INCOME AND ENDOWMENTS
Donations and legacies
| onations and legacies | ||||||
|---|---|---|---|---|---|---|
| 0101 - Monthly standing orders | — | 27,479.00 | — | — | 27,479.00 | 27,796.00 |
| 0102 - S/O Non Gift Aid Bank | — | 504.00 | — | — | 504.00 | 584.00 |
| 0110 - Gift Aid - Planned Giving | — | 16,197.10 | — | — | 16,197.10 | 18,039.50 |
| Envelopes | ||||||
| 0201 - Other planned giving - non gift | — | 30.00 | — | — | 30.00 | — |
| aided | ||||||
| 0250 - One Off Gift Aid Envelopes | — | 6,463.66 | — | — | 6,463.66 | 7,415.51 |
| 0301 - Loose plate collections | — | 7,502.62 | — | — | 7,502.62 | 7,652.44 |
| 0401 - Regular gift days | — | — | — | — | — | — |
| 0410 - Candle Box | — | 1,547.04 | — | — | 1,547.04 | 1,229.99 |
| 0411 - Lamps - GASDS | — | 280.00 | — | — | 280.00 | 110.00 |
| 0413 - Tea/Coffee Donations | — | 711.29 | — | — | 711.29 | 539.54 |
| 0414 - Flower donations | — | 350.00 | — | — | 350.00 | 395.00 |
| 0415 - Grid Project/Graveyard | — | — | — | — | — | — |
| 0416 - Designated Donations | — | 52.00 | — | — | 52.00 | 29.83 |
| 0417 - War Graves Commission | — | 80.00 | — | — | 80.00 | 98.00 |
| 0418 - Misc. Donations GASDS | — | 2,141.18 | — | — | 2,141.18 | 2,340.58 |
| 0501 - One-off Gift Aid gifts | — | — | — | — | — | 64.00 |
| 0510 - Gifts of quoted securities | — | — | — | — | — | — |
| 0550 - Sundry Donations - GASDS | — | — | — | — | — | — |
| 0555 - Sundry Donations Non- | — | 479.25 | — | — | 479.25 | 814.50 |
Page 5
| GASDS 0601 - Tax recoverable on Gift Aid 0611 - Furlough claim 0701 - Legacies 0801 - Recurring grants 08A1 - Non-recurring one-off grants 0901 - Other funds generated Total Income from charitable activities 0450 - Fees due to Parish- Weddings/Baptisms 0451 - Fees due to Parish- Funerals 1210 - Bookstall sales to promote objectives 1230 - Church hall lettings - objectives Total Other trading activities 0410A - Candles/Lamps Non-GASDS 0412 - Parish magazine sales 0419 - Misc. Donations Non-GASDS 0420 - 100 club subscriptions 0421 - Summer Fair 0422 - Christmass Fair 0423 - Quiz 0424 - Harvest Social 0425 - Fetes, Bazaars, other fund raising 0426 - Coffee Days 1220 - Bookstall sales - fund raising 1240 - Fletcher Hall casual lettings - fund rai 1241 - F/Hall lettings- Zumba 1242 - F/Hall lettings- Red Tiger 1243 - F/Hall lettings- Swinton History 1244 - F/Hall lettings- Weight Watchers 1245 - F/Hall lettings- Swinton Quilting 1246 - F/Hall lettings- Swinton Crafting 1247 - F/Hall lettings- Taekwando 1248 - F/Hall lettings- Slimming World 1249 - F/Hall lettings- Salix Homes 1250 - F/Hall lettings- Salford Foundation 1251 - F/Hall lettings- St Peters School 1252 - F/H lettings-Under5's Sp,Little Legends 1253 - F/Hall Lettings - Cheerleaders 1254 - F/H Lettings- Young Active Parents 1255 - Fletcher Hall - Office Rent 1256 - F/H Lettings - Swinton Dog Training 1257 - F/H Lettings - Jason Banbury Photos 1258 - F/H Lettings - NHS Dementia Cafe 1260 - Bar Sales |
— 14,794.56 — — 14,794.56 15,703.25 — — — — — — — 2,200.00 300.00 — 2,500.00 — — — — — — — — — — — — — — 108.10 — — 108.10 — |
|---|---|
| — 80,919.80 300.00 — 81,219.80 82,812.14 — 775.00 — — 775.00 1,128.00 — 1,571.00 — — 1,571.00 2,857.00 — — — — — 72.75 — 1,585.00 — — 1,585.00 1,965.00 |
|
| — 3,931.00 — — 3,931.00 6,022.75 — 190.00 — — 190.00 250.00 — — — — — — 126.02 2,423.02 — — 2,549.04 4,663.14 — 1,783.00 — — 1,783.00 1,033.00 — 3,255.69 — — 3,255.69 606.19 — 7,022.02 — — 7,022.02 6,418.61 — — — — — — — — — — — — — 3,024.15 — — 3,024.15 2,944.69 — — — — — — — — — — — — — 9,693.04 — — 9,693.04 13,862.00 — 1,480.50 — — 1,480.50 1,575.00 — 1,029.00 — — 1,029.00 966.00 — 180.00 — — 180.00 110.00 — — — — — — — 380.00 — — 380.00 460.00 — 285.00 — — 285.00 390.00 — 1,806.00 — — 1,806.00 1,848.00 — — — — — — — — — — — — — — — — — — — 750.00 — — 750.00 1,500.00 — — — — — — — — — — — — — — — — — — — 3,600.00 — — 3,600.00 3,600.00 — 615.00 — — 615.00 750.00 — — — — — 562.50 — 30.00 — — 30.00 595.00 — 251.09 — — 251.09 480.20 |
Page 6
| 1300 - Magazine income - advertising Total Investments 1001 - Dividends 1020 - Bank and building society interest 1030 - Rent from lands or buildings Total Other income 1310 - Insurance claims 1320 - Surplus - sales of fixed assets Total |
— — — — — — |
|---|---|
| 126.02 37,797.51 — — 37,923.53 42,614.33 — — — — — — 414.16 1,056.55 455.33 — 1,926.04 1,031.67 25,220.00 — — — 25,220.00 24,030.00 |
|
| 25,634.16 1,056.55 455.33 — 27,146.04 25,061.67 — — — — — — — — — — — — |
|
| — — — — — — |
|
| INCOME TOTAL | 25,760.18 123,704.86 755.33 — 150,220.37 156,510.89 |
| EXPENDITURE Raising funds 1710 - Costs of applying for grants — — — — — — 1720 - Costs of stewardship campaign — — — — — — 1730 - Costs of fetes & other events 20.00 286.50 — — 306.50 621.06 1740 - Investment management costs — — — — — — Total 20.00 286.50 — — 306.50 621.06 Expenditure on charitable activities 1735 - Parish Office Rental 3,600.00 — — — 3,600.00 5,060.00 1801 - Overseas Missions — — — — — — 1850 - Home missions — — — — — — 1870 - Secular charities — 20.00 — — 20.00 1,020.00 1910 - Parish Share — 69,653.65 — — 69,653.65 66,150.00 2001 - Ministry - Clergy Expenses 2,460.15 — — — 2,460.15 2,725.65 2002 - Ministry - Clergy Houses 1,553.93 — — — 1,553.93 647.02 2003 - Ministry - Clergy Council Tax 2,385.98 — — — 2,385.98 2,270.42 2050 - Caretaker salary — 5,901.42 — — 5,901.42 13,728.50 2051 - Clerk salary 1,500.11 — — — 1,500.11 1,376.80 2052 - Secretary salary 633.66 — — — 633.66 4,484.79 2053 - Organist salary — 2,440.00 — — 2,440.00 1,140.00 2054 - HMRC 510.60 1,275.80 — — 1,786.40 2,929.40 2055 - Pension contributions — 738.17 — — 738.17 1,485.06 2056 - Payroll Expenses 216.00 — — — 216.00 216.00 2201 - Parish training — — — — — — 2301 - Church insurance — 9,806.54 — — 9,806.54 8,714.96 2302 - Church electric — 3,430.99 — — 3,430.99 2,285.36 2303 - Church gas — 10,882.61 — — 10,882.61 8,096.18 2304 - Church water rates — 578.07 — — 578.07 572.36 2305 - Church running expenses — 886.40 — — 886.40 96.16 2306 - Church Cleaning Materials — 390.11 — — 390.11 221.56 2307 - Church maintenance — 3,711.60 — — 3,711.60 4,015.52 2308 - Church Minor Repairs — 393.14 — — 393.14 — 2315 - Materials for services 24.75 92.68 — — 117.43 409.50 2316 - Sacristy Supplies 65.50 2,218.21 — — 2,283.71 2,427.60 2317 - Church flowers — 1,116.18 — — 1,116.18 1,263.17 2340 - Relating to work of Church 292.50 689.27 — — 981.77 495.69 |
— — — — — — — — — — — — 20.00 286.50 — — 306.50 621.06 — — — — — — |
Page 7
| 2350 - Upkeep of churchyards 2360 - Hospitality 2375 - Fees due to Parish - organist/clerk 2530 - Fletcher Hall - electricity 2540 - Fletcher Hall - gas 2550 - Fletcher Hall - insurance 2551 - Fletcher hall - Boiler Insurance 2560 - Fletcher Hall - maintenance 2570 - Fletcher Hall - cleaning 2580 - Fletcher Hall - water 2590 - Fletcher hall Misc. 2595 - Fletcher Hall - Bar Supplies 2601 - Examination/audit fee 2610 - Sum Up Charges 2650 - 100 club prizes 2651 - Fair expenses 2652 - Stewardship Envelopes 2653 - Office Equipment non-capital 2654 - Printing/Stationery 2655 - Office Telephones 2656 - Miscellaneous Office expenses 2657 - Presentation of flowers/gifts 2658 - Publications purchased 2659 - Parish Trip Expenses 2701 - Church major repairs - structure 2710 - Church major repairs - installation 2720 - Church interior and exterior decorating 2750 - Advertising 2801 - Fletcher Hall + major repairs - structur 2820 - Fletcher Hall + major repairs - installa 2830 - Fletcher Hall + interior and exterior de 2840 - Rental property upkeep 2850 - Cost of Revaluations 3000 - Loan Repayment Total |
— 397.97 — — 397.97 — — 329.79 — — 329.79 454.68 — — — — — — — 2,697.05 — — 2,697.05 2,181.96 — 3,780.40 — — 3,780.40 2,931.39 — 553.32 — — 553.32 483.72 — — — — — — — 3,475.28 — — 3,475.28 1,959.95 — 490.81 — — 490.81 883.78 — 730.71 — — 730.71 457.44 — 663.11 — — 663.11 122.80 — 259.33 — — 259.33 492.41 — — — — — — — — — — — 3.70 — 430.00 — — 430.00 555.00 — 80.22 — — 80.22 — 307.76 — — — 307.76 295.77 215.19 — — — 215.19 2,067.04 1,884.63 238.93 — — 2,123.56 460.83 673.71 — — — 673.71 1,145.05 534.40 — — — 534.40 129.99 — 46.98 — — 46.98 32.99 — — — — — — — — — — — — — — — — — 1,175.00 — — — — — 8,613.60 — — — — — — 369.00 — — — 369.00 126.00 — — — — — — — 7,200.00 — — 7,200.00 — — — — — — — 6,914.05 — — — 6,914.05 6,061.76 — — — — — — — — — — — — |
|---|---|
| 24,141.92 135,598.74 — — 159,740.66 162,466.56 |
|
| EXPENDITURE TOTAL | 24,161.92 135,885.24 — — 160,047.16 163,087.62 |
| GRAND TOTAL | 1,598.26 (12,180.38) 755.33 — (9,826.79) (6,576.73) |
Page 8
Independent Reviewer's Notes Notes on 2023 Accounts I would like to thank all those concerned with the prepai ation OT these accounts and the co- operation given to me during their examination. The comments that follow are an attempt to provide a way forward ar7d not a criticism. Property All properties were revalued in 2017. St Peter's Wedding Account All outstanding monies should be transferred into the PCC account in 2024, when appropriate. All Saints Fabric Fund This is being managed by the All Saints committee. St Augustine's DCC St Augustine's account5 are managed in line with all other accounts. Parish Share It is once again encouraging to note that the Parish Share was pald in full. Accounts Package It would be useful for training to be given to others so that there would be a number of individuals able to utilise the Parish finance package and assist the Parish treasurer. Paperwork Control There 3re some collection/vestry sheets made out in 2023 which do not come up to the expected standard, For example: a sheet had multiple payments in to the bank under one paying in slip number, however, multiple payments were made in to the bank in different W2yS and on different days. In future, each payment in should be easily identified as sep3 rate entitie5 that tally with the bank statement. Another example that is unacceptable is 2 weekly sheet which the amount shown as banked did not tally with the bank statement. It has been explained to me how thi5 had happened but, rnoving forward the paperwork must match tkie bank statement. When the bank reconcili3tion are completed at each month end. The reconciliation must be in the same order'as the entries on the bank statement. As this cannot be resolved retrospectively for 2023, it must be correct moving into 2024. Jean Kateera 8Sc 19 Rydal Crescer.t Swinton Manche<ter M27 Jlvs
Section 2: Swinton & Pendlebury Parishes Independent Examlnerfs Report tothe member5 of the Parochial Church Council I report on the financial statements ofthe PCC forthe period ended 31 December 2023 Respectlve respottsibllltles of Trustees and Examlner. The charit¢5 trustees are responsible for the preparation of the accounls. The charit¢s trusteès consider that an audit Is noi required for this year under section 144121 of the Charities Act 2011 (the 2011 act}, and that an independent examiner 15 needed. It is my responsibility to: Examine the accounts under settion 145 of the 2011 act: To follow procedures laid down in the Eeneral directions given by the Charity Commission under section 14515llbl of the 2011 act: and To state whether particular matters have come to my attention. Basis of Independent Examinerfs Report My exainination was carried out in accordance with the General Directions given by the Charity Commission. An examination Include.s a revlew of the acco.unting records kept by the charity and 2 comparison of the accounts presented with these records. It also includes consideration of any unusual items or discIosLFres in the accounts and seeking explanaLions from you as Trustees concern ins any such matters.. Tlie procedures undertaken do not provide all the evidence that would be requlred in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and th.e report is limited to th05e rriatters set out in the statement below. Independent Examinerfs Statement In connection with my examination: l. Whlch gives me reasonable cause to believe that in any material respect, the reouirements.. To keep accounting records in accordance with section 130 of the 2011 Att; and to prepare 3ccount.s which accord ivith the accounting records and comply with the accounting requirements of the 2011 Act: have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Jean Kateera Bsc 19 Rydal Crescent Swinton Mancliester M27 5WS
CFIECKS AND REVIEWS COMPLETED YEAR 2023 Agreelng Treasury Balances All ban k and cash balances, both opening and closing agree to their respective statements. Agreelng the arithmetical accuracy of the prepared accounts All the financial detalls to be presented to the PCC and the Annual Parish Church Meeting agree arithmeticallv. Agreeing the arithmetical accuracy of the books of original entry Sampling of entries back to source documents and vice versa Sample checks were carried out to ensure that the sample entries agreed back to The original books There was supporting documents to each transaction sampled. Agreeing the comparative figures against 2022 These all agreed wlth the previous statement Comparison of Certain accounts to previous year figures All the followlng accounts were compared to the previous year with no major dlfferences notlceable: Regular giving Cash Glvlng Tax reclalmed Treasury accounts Investment accounts Fetes and Fund raising Donatlons Jean Kateera B5c 19 Rydal Crescent Swinton Manchester M27 5WS
Appendix11: Independent Examlners Letter of EnSent The5¢tyétaryofthe SvAntryJ Pendlebury Pamthklcfrurth work as kndopeDd¢oi ex•tnlNer lll be a le orberlxasfomi tsf %(rutuiyth•n an olthe actounts In a(rnrd1o wrth hdItIng S•nd•rds. Ntrexarnin•tlDnII tkHle 4 oftho aecountlDB records kt bythe PCC and a ¢Mwthc4th• a¢wnts presentèd th tlwe records. •Jso tlUdJ rvrf•fOtthE •ccoufyts •nd u>nskleMknr¢ ol 4ryunu#Jal items ordlsdDSUWES fOeTrtrfled. In 5u¢h c4¥esther¥ I bleTrtJfyn unuwal Iiem, l 5eeke¥pkn&tloAsfrom the PLC •nd may cèryvut¥¥lftLlon •#d {SPr¢tdUreywhere I requlr•tLtrthwdailfk8tlw. S¥nllrty, I1 make Issessmen ottheéstj Ind made by you In yout prtyar•tkn ofthe acthints ¥¥thor•they•re mate1 ¢othè Dearrn¢mbers of the KC. The ofthhlettwL5 tosd rArt M umlknTratkn(rfour rew¢diSSkffis. th•bSblbkth lam wopw•d toaa Indtpwd¢)fji wamJn¥to prtpre afepxtkn Twl&le KCsFinaodal stsrementsf( ih•yearended 31 De(be1 2Qt71ft vAth seckn 43 cha¢ 1993 I theAdl #nd sectlong 2410 26of IheOuKds ReSutIONS 1997. Rspww&l¢sdmoMb¢rs•lth• PCC As rnernben ofthÈ ar? f10T1•[ta1ftIn% ropef tr£$8 recorrfsand f¢v tyAft¥s My wthclnnot be reRtd trnio hlqmrfythe Dt¢sional 4ni5skn cKWiftr4rtt%rr(¥r, nor todbilcse brtathes rftrust or 5tatst¢netsi Qrfral hkh m¥havetakerk pheewhkh il Is theTe5poNknty ottho PCCttsard a8alrtst. WItthe ChtrrthAeLXNRTltsPA 1997. You are also responbkfOrprffv1&M¢ wkth Infrntp and eWI3nOrkS rtqu#Edfor my tAamlitsikns. Shtsukl IbeLrrne aWiT,forany re#soTr.tht the Ir¢tsMayb¢ MI%1d141ffidvI¢ unnot ts8ree appropriate lmeridmenrs 8nd I th&ft ¢dndudethar the mattercannot adequ•tetybe deatt ¥thh In myreport, I wl# notlsstte 8nyTeport
r ¥lll iihdra¥t frrrtn The th8agement ind I11 notfyygu Eft
R•spot1bl[lIs•¢Of th¥ ithpoA&ntewnknet I khau plèi mywork orb the bosir that exarniDerfs repvrt tsre4ulred forthet. UDlessrn me 7WFit8 fo thethntrary. AS h5dependefjt•xarn&, I ha 5tatutwdutytOa3to tr. rnyreptytbetheranymztt¢rhas tome to My in ¢ODfEtdb)n w(th theexarnknaUL) whkh Ei¥es me leasonle c4u5tt¢ btl¥ethat L(L any •r(lI As pirtcl my n¥rffi41 procedutss, I may requem you to & wrrtiefi ofany4nftrfm¥tknn elp[an01 gfveh bywu w41tydoThTrtthe cour%e tsfmywofk.. record5 havejwtbeen propethktptlTr ac£wdarscewith s¢ttltx 41othe# of Asayeed rffl ofaudrL. The acrounEsd• xo¥d 7th tht 4ttovntln8 rec¢rds do 0t c00)ptyvth•r¢sUkntks rthtrthar¢ rospttt of the reqDir&w£afa tnJearytfaff ¥t¢w. Orttha$ b¢ffi gpee4 thi5 ktiw 4411 Ftmaln effetthe until it Is repla wuntu I cease iohold th posthon of lrnd2penétsit trntryer. iaL%p have • stattrtorydutyt¢dtsO)seJn my rewt IA •uiYunts •nd the anThu•l re •rKI matte cttmlA8to 4tr¢nli¥fi tn crknne¢tioB ththe exarnryth to vthlth, in Myop110n. at¢entleth shoubj bedrn¥n ro ¥ proptrundetwThJ4r4 d the aitountstobe Ishau be te1L tf ytsu let me kn4w rfthgt¢tm$ trf letter ire In¥t¢ordtK8 with youlundorstsnthngotmy t•rms gf aA)okntment. Yw5faitb&J ghouw mil work lead Inetth ¢ond¥dethatthe Pccts TrsentAled to trA•nptfpn an 4udit.¥fthe a(£trInts$IWl I be Uiièble:u ièa(h a conduskn thls matter. not aryreptsrt and notfy)wlft ¥rtin8OtthÈ reasc•s. kn thtse (iruJmsrmn. Kappwrtaie, l ldiscUsSv1 the need to appolrt on auditor. Jean Kateera Bse 19 Rydal Crescen( Swnton Manchester M27 5WS M¥ work urtll be ourin acwr&nte wlth genèral rtlieaions settirig otyt the of an N1dePdeNt examiner ts¥ued bythe tharirycommisslon and Osrontaknd h tb.e CfvutthAtcotsotlftg Rwtatjons. 14