2023-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St John & St Nicholas

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

– PCC Report April 2024

Ex officio Members Vicar

Wardens Jane Chesters

Olive Kielty

Deputy Wardens Jane Casey

Steph Williams

Deanery Synod Members Olive Kielty

Linda Wilde

Tony Bassett Evan Humphreys Barbara Brassey Derick Kielty Emma Craig

Sue Beattie Louise Gilmartin Lauren Campbell Andy Vernon Ray Hutton

Helen Nile – Secretary (co-opted)

Will Dickinson – Treasurer (co-opted)

Electoral Roll Officer – our Electoral Roll Officer David Williams passed away during his term of office and Janet Toy (our previous Electoral Roll Officer) took on the role temporarily until the APCM.

The PCC meets on a regular basis with additional meetings arranged as and when needed. Our new Vicar chaired his first PCC meeting in August of 2023.

In addition to any issues arising, each PCC meeting also deals with the following:

Consideration of fabrics, finance, mission and charitable giving, safeguarding and pastoral matters
Any issues arising in relation to the Church Hall
A report from Deanery Synod meetings
Any other issues which require discussion

The following meetings have taken place:

15 May 2023 – PCC meeting

14 August 2023 – PCC meeting

19 September 2023 – PCC meeting

15 October 2023 – extraordinary meeting called to deal with the installation of wi-fi and the setting up of a website for the church.

20 November 2023 – PCC meeting

13 January 2024 – Away Day held at Willaston Grange: our discussions centred around the vision for the church and how we think our aims can be achieved.

23 January 2024 – PCC meeting

4 February 2024 – extraordinary meeting called to approve the submission of the accounts to the independent examiner for audit.

11 March 2024 – PCC meeting

Helen Nile PCC Secretary April 2024

Frankby PCC

Financial Statements

Year Ended 31/12/2022

Independent Examiners Report to the Trustees of Frankby with Greasby PCC

I report on the accounts of the PCC for the year ended 31/12/2022 which are set out on the following pages.

Respective responsibilities of Trustees and Examiner

The PCC's Trustees are responsible for the preparation of the accounts. The PCC's Trustees consider that an audit is not required this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;

To follow the procedures laid down in the General Directions given by the Charity Commission under section 144 (5) (b) of the 2011 Act; AND To state whether particular matters have come to my attention.

Basis of Independent Examiners Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is formally given as to whether the accounts represent a 'true and fair' view and the report is limited to those matters listed below.

Independent Examiners Statement

In connection with my examination, no matter has come to my attention;

1) Which gives me reasonable cause to believe that in any material respect the requirements to;

a) Keep accounting records in accordance with section 130 of the 2011 Act; and b) Prepare accounts which accord 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.

SIGNED:	DATE:
EXAMINER:	Mrs Jayne Stirrup ACMA
QUALIFICATION:	Associate of the Chartered Institute of Management Accountants
	Contact ID 1-KRMP
ADDRESS:	24 Miles Lane, Greasby, Wirral CH49 3PA

	Frankby PCC Accounts	Frankby PCC Accounts	Frankby PCC Accounts	Charity No (if any) 1131951	Charity No (if any) 1131951	CC17a
	Annual accounts for theperiod
	Period start date	1st Jan 22	To	31st Dec 22

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Church Activities S10 Charitable activities S11 Staff costs/Youth workers S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04				Total last year £ F05
		-	-	-	-	-
		289,818	3,094	-	292,912	92,152
		1,522	5,541	-	7,063	3,850
		238	-	-	238	27
		20,850	4,905	-	25,755	19,097
		-	-	-	-	-
		312,428	13,540	-	325,968	115,126

		-	-	-	-	-
		-		-	-	-
		-		-	-	-
				-	-	-
		104,485	18,402	-	122,886	102,636
		-	3,497	-	3,497	5,900
		-	-	-	-	-
		104,485	21,899	-	126,383	108,536
		207,944	8,359 -	-	199,585	6,589
				-	-	-
		207,944	8,359 -	-	199,585	6,589

		-	15,183 -	-	15,183 -	15,183 -
		-		-	-	-
		207,944	23,542 -	-	184,402	8,594 -
		10,591	708,341		718,932	727,526
		218,535	684,799	-	903,334	727,527

CC17a (Excel)

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Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
-	659,247	-	659,247	674,431
-	-	-	-	-
-	-	-	-	-
-	659,247	-	659,247	674,431

-	-	-	-	-
	-	-	-	-
-	-	-	-	-
218,535	25,551	-	244,086	44,502
218,535	25,551	-	244,086	44,502

-	-	-	-	-

218,535	25,551	-	244,086	44,502

218,535	684,798	-	903,334	718,932

-	-	-	-	-
-	-	-	-	-

218,535	684,798	-	903,334	718,932

218,535			218,535	10,591
-			-	-
	684,798		684,798	708,341
		-	-	-

218,535	684,798	-	903,334	718,932

Signature		Date of approval Print Name

CC17a (Excel)

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

• if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis
Planned Giving	70,103	2,367	74,708	5,247
Collections (open plate)+sundries	7,482		4,955
Gift Days	-	-	-	-
Grants	-	-	-	-
Donations	132,233	727	1,234	6,007
Legacies	80,000		-
Total	289,818	3,094	80,897	11,254

Coffee Morning
Special Events	-	4,019	-	3,800
Magazine
Post Box	1,522	1,522	-	50
	-		-
Total	1,522	5,541	-	3,850

Interest	238	-	27	-

	-		-
	-		-
	-		-
Total	238	-	27	-

Church Hall Rent	17,479		9,585
PCC Fees	3,371	4,905	4,214	5,298
	-		-
	-		-
	-		-
Total	20,850	4,905	13,799	5,298
Page Total	312,428 13,540 94,723 20,402 325,968 115,126

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £
Events Costs	-		-	-
	-		-
	-		-
	-		-
	-		-
Total	-		-	-

Coffee Morning	-		-
	-		-
	-		-
	-		-
	-		-
Total	-		-

Parish Share	69,667		68,132
Buildingmaintenance Costs	9,039	4,719	1,485	106
Church Hall	3,767	-	1,190	-
Curate's Rental		8,525		9,300
Utilities	9,256		5,625
CBF Fees		4,450		4,705
Churchyard & Church Cleaning
Youth & Children			-
ClergyExpenses	1,466	395	1,966	44
Insurance & Rates	10,400		9,048
Post Box		312		50
Stationery	890		985
Organist	-		-
TuesdayGroup/Choir	-		-
Magazine costs	-		-
Total	104,485	18,402	88,431	14,205

Overseas Charities	-	1,930	-	3,598
Home Charities		1,567		2,302
provision for tithe	-		-
	-		-
	-		-
Total	-	3,497	-	5,900

	-	-	-	-
	-		-
	-		-
Total	-	-	-	-
Total Total from 2022 accounts Total from above	104,485 21,899 88,431 20,105 125,064 126,383 Tot from 2021 accounts 108,587 108,536

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This year	Last year


	£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year £	Last year £

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Fundraising Charitable Activities Governance Youth Work Total Gross wages, salaries and benefits in kind The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

nt employees in the year	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Youth Work	0.00	0.00
Total	-	-

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

*part of the charitable activities undertaken.* 8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
759,160		-	-	-	759,160
	-	-	-		-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
759,160	-	-	-	-	759,160
84,729		-	-	-	84,729
15,183		-	-	-	15,183
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
99,913	-	-	-	-	99,913

674,431	-	-	-	-	674,431
659,247	-	-	-	-	659,247

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

CC17a (Excel)

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Section C Notes to the accounts (cont) 280.65 280.65

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
		-	-
-	-	-	-
0	0	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
			-	-
	-	-	-	-
	-	-	-	-
		-	-
	-	-	-	-
	-	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).
Fund Name Type PE, EE or R Purpose and Restrictions
ST JOHNS APPEAL		For building & general St John's costs
FABRICS FUND		All building costs
YOUTH AND CHILDREN		To assist with youth work
Children's Account Budget		from legacy specially for children
CHILDREN'S WORK		For work associated with Children's worker
St Nicholas Donation		donation in 2009 for work on St Nicholas
Church Hall Fund		For the replacement of the Church Hall
Curate's Fund		Fund for house rental / now renamed ministry fund

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
ST JOHNS APPEAL	21,226	673	4,719 -	- 2,551	-	14,629
FABRICS FUND	988			- 94	-	894
YOUTH AND CHILDREN	6,483	-		-	-	6,483
CHILDREN'S ACCOUNT BUDGET	635	-	-	-	-	635
POST BOX	20	1,522	- 312	- 1,230		-
GIFT DAYS	87		-	- 87		- 0
HALL WINDOWS	-	1,000				1,000
SPECIAL EVENTS	162	1,179		- 1,280		60
CHESTER	884	4,905	- 4,450	- 1,339		0
Ministry Fund*	2,568	1,757	- 8,920	4,595		- 0
Advent Appeal	858	2,503	- 3,497	1,986		1,850
LAND & PROPERTY FUNDS	674,431	-			- 15,183	659,248
Total Funds	708,342	13,539	- 21,899	-	- 15,183	684,799

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

05/03/2023

Frankby PCC

Financial Statements

Year Ended 31/12/2022

Independent Examiners Report to the Trustees of Frankby with Greasby PCC

I report on the accounts of the PCC for the year ended 31/12/2022 which are set out on the following pages.

Respective responsibilities of Trustees and Examiner

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;

Basis of Independent Examiners Report

Independent Examiners Statement

In connection with my examination, no matter has come to my attention;

1) Which gives me reasonable cause to believe that in any material respect the requirements to;

a) Keep accounting records in accordance with section 130 of the 2011 Act; and b) Prepare accounts which accord 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.

SIGNED:	DATE:
EXAMINER:	Mrs Jayne Stirrup ACMA
QUALIFICATION:	Associate of the Chartered Institute of Management Accountants
	Contact ID 1-KRMP
ADDRESS:	24 Miles Lane, Greasby, Wirral CH49 3PA

	Frankby PCC Accounts	Frankby PCC Accounts	Frankby PCC Accounts	Charity No (if any) 1131951	Charity No (if any) 1131951	CC17a
	Annual accounts for theperiod
	Period start date	1st Jan 22	To	31st Dec 22

Section A	Statement of financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income S01 Activities for generating funds S02 Investment income S03 Incoming resources from charitable activities S04 Other incoming resources S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs S08 Investment management costs S09 Church Activities S10 Charitable activities S11 Staff costs/Youth workers S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year £ £ £ £ F01 F02 F03 F04				Total last year £ F05
		-	-	-	-	-
		289,818	3,094	-	292,912	92,152
		1,522	5,541	-	7,063	3,850
		238	-	-	238	27
		20,850	4,905	-	25,755	19,097
		-	-	-	-	-
		312,428	13,540	-	325,968	115,126

		-	-	-	-	-
		-		-	-	-
		-		-	-	-
				-	-	-
		104,485	18,402	-	122,886	102,636
		-	3,497	-	3,497	5,900
		-	-	-	-	-
		104,485	21,899	-	126,383	108,536
		207,944	8,359 -	-	199,585	6,589
				-	-	-
		207,944	8,359 -	-	199,585	6,589

		-	15,183 -	-	15,183 -	15,183 -
		-		-	-	-
		207,944	23,542 -	-	184,402	8,594 -
		10,591	708,341		718,932	727,526
		218,535	684,799	-	903,334	727,527

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Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
-	659,247	-	659,247	674,431
-	-	-	-	-
-	-	-	-	-
-	659,247	-	659,247	674,431

-	-	-	-	-
	-	-	-	-
-	-	-	-	-
218,535	25,551	-	244,086	44,502
218,535	25,551	-	244,086	44,502

-	-	-	-	-

218,535	25,551	-	244,086	44,502

218,535	684,798	-	903,334	718,932

-	-	-	-	-
-	-	-	-	-

218,535	684,798	-	903,334	718,932

218,535			218,535	10,591
-			-	-
	684,798		684,798	708,341
		-	-	-

218,535	684,798	-	903,334	718,932

Signature		Date of approval Print Name

CC17a (Excel)

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND	LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted Analysis
Planned Giving	70,103	2,367	74,708	5,247
Collections (open plate)+sundries	7,482		4,955
Gift Days	-	-	-	-
Grants	-	-	-	-
Donations	132,233	727	1,234	6,007
Legacies	80,000		-
Total	289,818	3,094	80,897	11,254

Coffee Morning
Special Events	-	4,019	-	3,800
Magazine
Post Box	1,522	1,522	-	50
	-		-
Total	1,522	5,541	-	3,850

Interest	238	-	27	-

	-		-
	-		-
	-		-
Total	238	-	27	-

Church Hall Rent	17,479		9,585
PCC Fees	3,371	4,905	4,214	5,298
	-		-
	-		-
	-		-
Total	20,850	4,905	13,799	5,298
Page Total	312,428 13,540 94,723 20,402 325,968 115,126

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £	This year Last year Unrestricted Funds £ Restricted Funds £ Unrestricted Funds £ Restricted Funds £
Events Costs	-		-	-
	-		-
	-		-
	-		-
	-		-
Total	-		-	-

Coffee Morning	-		-
	-		-
	-		-
	-		-
	-		-
Total	-		-

Parish Share	69,667		68,132
Buildingmaintenance Costs	9,039	4,719	1,485	106
Church Hall	3,767	-	1,190	-
Curate's Rental		8,525		9,300
Utilities	9,256		5,625
CBF Fees		4,450		4,705
Churchyard & Church Cleaning
Youth & Children			-
ClergyExpenses	1,466	395	1,966	44
Insurance & Rates	10,400		9,048
Post Box		312		50
Stationery	890		985
Organist	-		-
TuesdayGroup/Choir	-		-
Magazine costs	-		-
Total	104,485	18,402	88,431	14,205

Overseas Charities	-	1,930	-	3,598
Home Charities		1,567		2,302
provision for tithe	-		-
	-		-
	-		-
Total	-	3,497	-	5,900

	-	-	-	-
	-		-
	-		-
Total	-	-	-	-
Total Total from 2022 accounts Total from above	104,485 21,899 88,431 20,105 125,064 126,383 Tot from 2021 accounts 108,587 108,536

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

*support costs.*
Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This year	Last year


	£	£

6.2 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year £	Last year £

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

Fundraising Charitable Activities Governance Youth Work Total Gross wages, salaries and benefits in kind The parts of the charity in which the employees work 7.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

nt employees in the year	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Youth Work	0.00	0.00
Total	-	-

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

*part of the charitable activities undertaken.* 8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions Total amount £	Grants to individuals Total amount £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

8.1 Grantmaking costs

Support costs of grantmaking

8.3 Grants made to institutions

*institutions supported.*
Names of institutions	Purpose	Total amount of grantspaid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
759,160		-	-	-	759,160
	-	-	-		-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
759,160	-	-	-	-	759,160
84,729		-	-	-	84,729
15,183		-	-	-	15,183
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
99,913	-	-	-	-	99,913

674,431	-	-	-	-	674,431
659,247	-	-	-	-	659,247

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

CC17a (Excel)

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Section C Notes to the accounts (cont) 280.65 280.65

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
		-	-
-	-	-	-
0	0	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
			-	-
	-	-	-	-
	-	-	-	-
		-	-
	-	-	-	-
	-	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).	• restricted income funds, including special trusts, of the charity (R).
Fund Name Type PE, EE or R Purpose and Restrictions
ST JOHNS APPEAL		For building & general St John's costs
FABRICS FUND		All building costs
YOUTH AND CHILDREN		To assist with youth work
Children's Account Budget		from legacy specially for children
CHILDREN'S WORK		For work associated with Children's worker
St Nicholas Donation		donation in 2009 for work on St Nicholas
Church Hall Fund		For the replacement of the Church Hall
Curate's Fund		Fund for house rental / now renamed ministry fund

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
ST JOHNS APPEAL	21,226	673	4,719 -	- 2,551	-	14,629
FABRICS FUND	988			- 94	-	894
YOUTH AND CHILDREN	6,483	-		-	-	6,483
CHILDREN'S ACCOUNT BUDGET	635	-	-	-	-	635
POST BOX	20	1,522	- 312	- 1,230		-
GIFT DAYS	87		-	- 87		- 0
HALL WINDOWS	-	1,000				1,000
SPECIAL EVENTS	162	1,179		- 1,280		60
CHESTER	884	4,905	- 4,450	- 1,339		0
Ministry Fund*	2,568	1,757	- 8,920	4,595		- 0
Advent Appeal	858	2,503	- 3,497	1,986		1,850
LAND & PROPERTY FUNDS	674,431	-			- 15,183	659,248
Total Funds	708,342	13,539	- 21,899	-	- 15,183	684,799

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

05/03/2023

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

CC17a (Excel)

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