2024-12-31-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 2025

Ex officio Members

Vicar

Wardens Jane Chesters Olive Kielty

Deputy Wardens Jane Casey Steph Williams

Deanery Synod Members Olive Kielty

Barbara Brassey Lauren Campbell Derick Kielty Andy Vernon Emma Craig Ray Hutton Steph Williams Tony Bassett Sue Beattie Jane Casey Louise Gilmartin

Helen Nile – Secretary (co-opted)

Will Dickinson – Treasurer (co-opted)

Becky Moore – Safeguarding Office (co-opted)

The PCC meets on a regular basis with additional meetings arranged as and when needed. The chair of the meetings is the Vicar or, if he is unavailable, our two Wardens are both lay co-chairs of the PCC.

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
Safeguarding
Any other issues which require discussion

The following meetings have taken place since the APCM in 2024:

20 May 2024

Scheduled meeting which included discussions about works to be undertaken at St Nicholas’ Church.

11 June 2024

Additional meeting convened to discuss the quotations received for work to be carried out at St Nicholas’.

9 July 2024

Scheduled meeting which included a discussion about the new Little Lights children’s group and further discussions about the work to be carried out at St Nicholas’.

29 July 2024

Additional meeting to discuss further the quotations and work in relation to St Nicholas’.

9 September 2024

Scheduled meeting which included discussions about the Church Hall and the work to be carried out at St Nicholas’.

22 September 2024

Additional meeting to discuss further information and quotations in relation to the work at St Nicholas’.

12 November 2024

Scheduled meeting which included discussions about livestreaming services and the use of YouTube and works to be carried out at St Nicholas’.

11 January 2025

PCC Away Day held at Hillbark Hotel. The morning included a review of the past year, looking at who we are as a PCC and where we are heading in 2025.

27 January 2025

Scheduled meeting which included discussions about work to be carried out on the roof at St Nicholas’, issues at the Church Hall and the upcoming APCM.

9 February 2025

Additional meeting called to approve the submission of the amended church accounts for audit prior to the APCM.

11 March 2025

Scheduled meeting which included discussions about recruitment of a church administrator and work to be carried out at St Nicholas’

Helen Nile PCC Secretary April 2025

Frankby PCC

Financial Statements

Year Ended 31/12/2024

Independent Examiners Report to the Trustees of Frankby with Greasby PCC

I report on the accounts of the PCC for the year ended 31/12/2024 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			Charity No
				(if any)		1131951
Annualaccountsforthe period								CC17a
Period start date 1st Jan 24 To 31st Dec 24 Recommended categories by activity Details of own analysis Note Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Incoming resources from generated funds - - - - - Voluntary income S01 106,158 509 - 106,667 104,082 Activities for generating funds S02 - 4,726 - 4,726 3,886 Investment income S03 3,629 - - 3,629 3,270 Incoming resources from charitable activities S04 22,574 2,406 - 24,981 27,026 Other incoming resources S05 - - - - - S06 132,361 7,641 - 140,002 138,264 *Total incoming resources* Section A Statement of financial activities ~~ia~~
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 133,825 2,249 - 136,074 221,835 Charitable activities S11 - 3,427 - 3,427 6,472 Staff costs/Youth workers S12 - - - - - S13 133,825 5,676 - 139,501 228,307 S14 1,464 - 1,966 - 502 90,044 - S15 - - - S16 1,464 - 1,966 - 502 90,044 - *Total resources expended* *Net incoming/(outgoing) resources before* *transfers* *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds ~~ae~~
Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets
for the charity’s own use	S17	-	-	15,183 - -	-	15,183 -	-	15,183 -
Gains and losses on investment assets	S18	-		-		-		-
*Net movement in funds*	S19	1,464 -	-	13,218 - -	-	14,682 -	-	105,227 -
Total funds brought forward	S20	145,996		652,111		798,107		903,334
*Total funds carried forward*	S21	144,532		638,893 -		783,425		798,107

CC17a (Excel)

25/04/2025

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
-	628,881	-	628,881	644,064
-	-	-	-	-
-	-	-	-	-
-	628,881	-	628,881	644,064

-	-	-	-	-
	-	-	-	-
-	-	-	-	-
144,532	10,012	-	154,544	154,042
144,532	10,012	-	154,544	154,042

-	-	-	-	-

144,532	10,012	-	154,544	154,042

144,532	638,893	-	783,425	798,107

-	-	-	-	-
-	-	-	-	-

144,532	638,893	-	783,425	798,107

144,532			144,532	145,996
-			-	-
	638,893		638,893	652,111
		-	-	-

144,532	638,893	-	783,425	798,107

Signature		Print	Date of approval Name

CC17a (Excel)

25/04/2025

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)

25/04/2025

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.

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.*	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.
by charity	They 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)

25/04/2025

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.

Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted
Planned Giving	71,224	465	70,689	22,664
Collections (open plate)+sundries	11,211		9,328
Gift Days	-	-	-	-
Grants	-	-	-	-
Donations	2,698	44	1,400	-
Legacies	21,025		-
Total	106,158	509	81,417	22,664

Coffee Morning
Special Events	-	4,683	-	3,636
Magazine
Post Box		42		250
	-		-
Total	-	4,726	-	3,886

Interest	3,629	-	3,270	-

	-		-
	-		-
	-		-
Total	3,629	-	3,270	-

Church Hall Rent	20,325		20,185
PCC Fees	2,249	2,406	3,181	3,659
	-		-
	-		-
	-		-
Total	22,574	2,406	23,366	3,659
Page Total	132,361 7,641 108,053 30,210 140,002 138,264

CC17a (Excel)

25/04/2025

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	75,344		71,757
Buildingmaintenance Costs	32,881		86,985	34,578
Church Hall	5,957		3,224	-
Curate's Rental			3,172	3,529
Utilities	6,860		4,453
CBF Fees		2,077	23	3,660
Churchyard & Church Cleaning
Youth & Children		42
ClergyExpenses	1,205	87	2,145
Insurance & Rates	9,917		7,154
Post Box		43		250
Stationery	1,661		907
Organist	-		-
TuesdayGroup/Choir	-		-
Magazine costs	-		-
Total	133,825	2,249	179,818	42,017

Overseas Charities		2,016	774	2,000
Home Charities		1,410	-	3,698
provision for tithe			-
			-
			-
Total	-	3,427	774	5,698

	-	-	-	-
	-		-
	-		-
Total	-	-	-	-
Total Total from 2024 accounts Total from above	133,825 5,676 180,592 47,715 139,501 139,501 Tot from 2023 accounts 108,587 228,307

CC17a (Excel)

25/04/2025

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)

25/04/2025

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)

25/04/2025

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)

25/04/2025

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

9.2 Accumulated depreciation and impairment provisions

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB
2.00%	20.00%
115,096		-	-	-	115,096
15,183		-	-	-	15,183
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
130,279	-	-	-	-	130,279

644,064	-	-	-	-	644,064
628,881	-	-	-	-	628,881

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)

25/04/2025

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.

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 Analysis of investments	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)

25/04/2025

Section C Notes to the accounts (cont) 280.65 280.65

Note 11 Debtors and prepayments

Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear
Amounts falling due within 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

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 £
		-	-
-	-	-	-
-	-	-	-
	-	-
-	-	-	-
-	-	-	-

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)

25/04/2025

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					-	-
FABRICS FUND	893	44			-	937
YOUTH AND CHILDREN	6,483	-			-	6,483
CHILDREN'S ACCOUNT BUDGET	635	482	- 128		-	988
POST BOX	-	42	- 43			- 1
GIFT DAYS	- 0		-			- 0
HALL WINDOWS	-					-
SPECIAL EVENTS	36	4,202	- 3,427			811
CHESTER	0 -	2,406	- 2,077			329
Ministry Fund*	0 -	465	-			465
Advent Appeal	- 0	-	-			- 0
LAND & PROPERTY FUNDS	644,065	-			- 15,183	628,882
Total Funds	652,111	7,641	- 5,676	-	- 15,183	638,893

13.3 Transfers between funds

Please give details of any transfers between funds.

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

CC17a (Excel)

25/04/2025

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)

25/04/2025

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)

25/04/2025

Frankby PCC

Financial Statements

Year Ended 31/12/2024

Independent Examiners Report to the Trustees of Frankby with Greasby PCC

I report on the accounts of the PCC for the year ended 31/12/2024 which are set out on the following pages.

Respective responsibilities of Trustees and Examiner

It is my responsibility to:

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			Charity No
				(if any)		1131951
Annualaccountsforthe period								CC17a
Period start date 1st Jan 24 To 31st Dec 24 Recommended categories by activity Details of own analysis Note Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ Incoming resources (Note 3) F01 F02 F03 F04 F05 Incoming resources from generated funds - - - - - Voluntary income S01 106,158 509 - 106,667 104,082 Activities for generating funds S02 - 4,726 - 4,726 3,886 Investment income S03 3,629 - - 3,629 3,270 Incoming resources from charitable activities S04 22,574 2,406 - 24,981 27,026 Other incoming resources S05 - - - - - S06 132,361 7,641 - 140,002 138,264 *Total incoming resources* Section A Statement of financial activities ~~ia~~
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 133,825 2,249 - 136,074 221,835 Charitable activities S11 - 3,427 - 3,427 6,472 Staff costs/Youth workers S12 - - - - - S13 133,825 5,676 - 139,501 228,307 S14 1,464 - 1,966 - 502 90,044 - S15 - - - S16 1,464 - 1,966 - 502 90,044 - *Total resources expended* *Net incoming/(outgoing) resources before* *transfers* *Net incoming/(outgoing) resources before* *other recognised gains/(losses)* Gross transfers between funds ~~ae~~
Other recognised gains/(losses)
Gains and losses on revaluation of fixed assets
for the charity’s own use	S17	-	-	15,183 - -	-	15,183 -	-	15,183 -
Gains and losses on investment assets	S18	-		-		-		-
*Net movement in funds*	S19	1,464 -	-	13,218 - -	-	14,682 -	-	105,227 -
Total funds brought forward	S20	145,996		652,111		798,107		903,334
*Total funds carried forward*	S21	144,532		638,893 -		783,425		798,107

CC17a (Excel)

25/04/2025

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
-	628,881	-	628,881	644,064
-	-	-	-	-
-	-	-	-	-
-	628,881	-	628,881	644,064

-	-	-	-	-
	-	-	-	-
-	-	-	-	-
144,532	10,012	-	154,544	154,042
144,532	10,012	-	154,544	154,042

-	-	-	-	-

144,532	10,012	-	154,544	154,042

144,532	638,893	-	783,425	798,107

-	-	-	-	-
-	-	-	-	-

144,532	638,893	-	783,425	798,107

144,532			144,532	145,996
-			-	-
	638,893		638,893	652,111
		-	-	-

144,532	638,893	-	783,425	798,107

Signature		Print	Date of approval Name

CC17a (Excel)

25/04/2025

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)

25/04/2025

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.*	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.
by charity	They 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)

25/04/2025

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.

Analysis	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted	This year Last year Unrestriced£ Restricted Unrestricted £ Restricted
Planned Giving	71,224	465	70,689	22,664
Collections (open plate)+sundries	11,211		9,328
Gift Days	-	-	-	-
Grants	-	-	-	-
Donations	2,698	44	1,400	-
Legacies	21,025		-
Total	106,158	509	81,417	22,664

Coffee Morning
Special Events	-	4,683	-	3,636
Magazine
Post Box		42		250
	-		-
Total	-	4,726	-	3,886

Interest	3,629	-	3,270	-

	-		-
	-		-
	-		-
Total	3,629	-	3,270	-

Church Hall Rent	20,325		20,185
PCC Fees	2,249	2,406	3,181	3,659
	-		-
	-		-
	-		-
Total	22,574	2,406	23,366	3,659
Page Total	132,361 7,641 108,053 30,210 140,002 138,264

CC17a (Excel)

25/04/2025

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	75,344		71,757
Buildingmaintenance Costs	32,881		86,985	34,578
Church Hall	5,957		3,224	-
Curate's Rental			3,172	3,529
Utilities	6,860		4,453
CBF Fees		2,077	23	3,660
Churchyard & Church Cleaning
Youth & Children		42
ClergyExpenses	1,205	87	2,145
Insurance & Rates	9,917		7,154
Post Box		43		250
Stationery	1,661		907
Organist	-		-
TuesdayGroup/Choir	-		-
Magazine costs	-		-
Total	133,825	2,249	179,818	42,017

Overseas Charities		2,016	774	2,000
Home Charities		1,410	-	3,698
provision for tithe			-
			-
			-
Total	-	3,427	774	5,698

	-	-	-	-
	-		-
	-		-
Total	-	-	-	-
Total Total from 2024 accounts Total from above	133,825 5,676 180,592 47,715 139,501 139,501 Tot from 2023 accounts 108,587 228,307

CC17a (Excel)

25/04/2025

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)

25/04/2025

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)

25/04/2025

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)

25/04/2025

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

9.2 Accumulated depreciation and impairment provisions

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB
2.00%	20.00%
115,096		-	-	-	115,096
15,183		-	-	-	15,183
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
130,279	-	-	-	-	130,279

644,064	-	-	-	-	644,064
628,881	-	-	-	-	628,881

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)

25/04/2025

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.

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 Analysis of investments	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)

25/04/2025

Section C Notes to the accounts (cont) 280.65 280.65

Note 11 Debtors and prepayments

Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - Amounts due from subsidiary and associated undertakings - - - - Other debtors 0 0 - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear
Amounts falling due within 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

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 £
		-	-
-	-	-	-
-	-	-	-
	-	-
-	-	-	-
-	-	-	-

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)

25/04/2025

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					-	-
FABRICS FUND	893	44			-	937
YOUTH AND CHILDREN	6,483	-			-	6,483
CHILDREN'S ACCOUNT BUDGET	635	482	- 128		-	988
POST BOX	-	42	- 43			- 1
GIFT DAYS	- 0		-			- 0
HALL WINDOWS	-					-
SPECIAL EVENTS	36	4,202	- 3,427			811
CHESTER	0 -	2,406	- 2,077			329
Ministry Fund*	0 -	465	-			465
Advent Appeal	- 0	-	-			- 0
LAND & PROPERTY FUNDS	644,065	-			- 15,183	628,882
Total Funds	652,111	7,641	- 5,676	-	- 15,183	638,893

13.3 Transfers between funds

Please give details of any transfers between funds.

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

CC17a (Excel)

25/04/2025

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)

25/04/2025

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

CC17a (Excel)

25/04/2025