CHARITY REGISTRATION NUMBER: 1131968 The Parochial Church Council of the Eeclesiastical Parish of All Saints, Hoole Unaudited Financial Statements 31 December 2023 NICOLAUS JENKINS MA FCA Chartered accountants UHY Hacker Young Si Johns Cknbers Chester CHI IQN
The Paroch1¥41 Church Council of the Ecclesiastical Parlsh of All Salnts, Hoole FlnADclal Statements Year ended 31 December 2023 Page Independent examinefs report to the tnjsltts Statement of fmancial activities Ststcment of fmancial position Notes to the fmancial 8tatements
The Parochial Church Council of the Ecclesiastical Parish of All Saints, Hoole Trllstees. AnDual Report {con4inMed) Year ended 31 D¢cember 2023 The trustee5 PT&sent their report and the UDaudited financial statements of the cbaTity for th¢ y¢ar ended 31 December 2023. Rtglstered eharlty name The Parochial Church Council of thc Ecclesiastical Parish of All Saints, Hoole Charlty reglstrydtton number 1131968 Prlnclpal offlee All Saints Chwch C¢ntre Vicardge Road Hoole Chester CH2 3HZ The trusteei Rev C S G8udion Rev S DurdaDI-Hollamby COn J Tumbull Mr S Tyne8ate MrKL Wood MrWBHoli Mr8 A J Lewis Dr S N Batchelor Ms V D Bulgin Mr P L Bamfather Dr P L D Johnson Dr A M Smith Dr A M Creeth Mrs C Trevett Mr S Willetts MrCGCaTr Mrs J E Tynegatc Mr B Short Mrs S R Short Mrs R C Collier Mrs C Willets MrASCole resi8ned 19th April 2023 appointed 19th ApTiI 2023 Independent EIaminer Mr Nioulaus Jenkins FCA Cbartered Accountant UHY Hacker Young ST John's Chambers, Love StrccL Chester. CHI I QN
The Parochlal Church Council of the Ecclesiastical Parlsh of All Saints, Hoole Trustees, Annull Report (conlin¥ed) Year ended 31 December 2023 Stru¢tur4 governance and management Public Benefit All Saints Church fr11S and improve5 its Public Benefit aims as required by the chlty Commission and detsils can be seeD in the Rqyotts of the various PCC SulFCommittees and reporTS on the work of various activities which gre nm either under the auspices of the churth or which use the Church facilities. The Leadersbip Team guide5 us on our spiritual journey and plays a vitsl rol¢ in defining and supporting the agreed direction of our services and teaching a5 our ConegatIon grows and defines the scop¢ of our work with those in need in Hoole. Committres The PCC operates Il)rough a number of conunitiees. which meet bettveen full mcetings of the PCC although rLOt necessarily between each onc. Standing Committee This is the only statutory committee. It h&$ power to transact the bsInesS of the PCC betwccn meetings. subject to any directsons 8ivcn by th¢ PCC. Finance Committee Oversees the generdl and other fuwices ofthc Chwch. Monitors income and expenditure. prepar¢s bud¥ets and implemcnls fmancial controls. Builditig8 Committe¢ This Committee is ttsponsible for the stewdShip of the plonl includin8 the Church and the Church Centre. Wider Church Committee Seeks to support the worldwide aspect of All S#ints mission by encoutagÉng prayer for our missionary partner5 and ailocallng a given fijnd on bebaif of the PCC to overseas and home charitie8. Saf¢Buarthng Conullittee Nornially meets ternily to consider matters relating to th¢ safcguarding of Children and vulnerable adults. Personnel Con]mittee Covers all dspccts of recNitment. development and sUPPOrt ofstaff ensuring All Saints is seen a5 a tsId Chrislian employer where issues are 8d(tre&8ed and resolved for the greater good of all. Objecdves and actlvltles Promoling in Ihe parish the wbole rn110n of the Cburth under to banner "Live lik¢ J¢5Us, Live with Jesus, Live for Jasus".
The Parochial Church Council of the Eccleslastfic21 Parish of All Saints, Hoole Tru$tses' Annual Report fcontsnued) Year eDded 31 D¢¢ember 2023 Achlev¢ment# and perfornianee The pattern of Sunday Worsbip continue4 with Holy Communion ar 9.(Ki am followed by a more infornial 10.45 service with Kids Church and a monthly All Age Worship and Holy Communion. Kids Cburcty with groups ¢overin8 the ages 3-1 I saw growth duTiTh8 the y¢ar. The year saw the (pamC of Rev Sarn Durdant-Hollamby. after maoy years worshipping at All Saints w tske up the st of priest at St Barnabas, Hatlerslcy. We prdy for Sam and his family as th¢y lak¢ on this new challeng¢. Gemma Gaudion w&$ appointed as the new Children and Families Worker. She has reinvigorated links with schools following the pandemic including activities with: Hoolc Primary ftcr sch1 club called B¢acons and school assemblies. Supporting ¢hildr¢D and familiei*,' Summer Fesiival. Summer picnic, Light Paty. Christin8le Services for families, distribuiion of Christmas presents to needy local people. The Littlc Lights for babies and toddlers and their parents or carers meets wcekly. There has be¢D much activiry among the younger section of the cburch. During the year Emma Smith movcd to pastures and Sam Johnson was appointed as the new youth worker. After many yCdTh, the Narrative Theatre company, much appreciated across the community, presented irs final production. Many of the young people attended the New Witie gath¢rin¥ in Maidstonc Along with rnany of the congregation. The church continues to encourage the -communities" (fornully House 8roup8) to encourage and enrich the members of thc chu. Heart and Soul café grew in aticndance and hosted Christsms in thc Café with carols and craft $tail8, Thc annual Costa holiday in Aug1 was Yorkshire themed this year with 3 days of hospitality, activities and outings for older residents. The Cheerful Givers meal was provided once a month for those who appreciated & Sunday lunch and comp8ny. The Craft Club mcl weekly on Fridays and Gardell Gate Community maintained their allotment during the growing season. The Westminster Road pmpety was flY sold during the year to the Chester-bascd Mariorie Boddy Charitsble TrusL enabling the fonner school buildmg to continue in use as a community centre. The sale released nds to enable the Churcb to undertake vaTiO$ projects that will bencfit the church in its wwth plans for the future and enabling li to expand its service to the Hi)ol¢ ¢ouununity through work with adul¢s, those with CRllen8e8 of all types, young people and children. The chUb rooms ar¢ again being well ed and bringing in v8luabl¢ incorne. There were additional organisational changes in the stsff tcam and new appointments made. including Caretaker and Opcr8tioLs MaDageT.
The Parochial Church Cowicll of the Ecclesiastieal Parish of All Saints, Hoole Trustees. Allllu Report (ronlinmed) ye ended 31 December 2023 The Church As cxtremely 8rol¢ful to the members of stsff for their dedication and to the many vohmteers who give of their time so frcety to help with the mission of the church. Flnanel%l revlew Restricted funds bave been set up for: . a) SuPrt for charitable work ovcrscas b) Home projects which are fanCed frotn donations for a specific purpose. The Designated Fund Cor the Groves Church has been amalgamated back into the General Fun 8nd with the completion of property sales Hoole the Stsbilisalion Fund has been sup¢eded with a tkvclopment Furkd which will support our growth by covering OCs1Onal revenue shottfuils. supporting relevant community projects and providing for a number of improvement projects. The Tnjstces Conf that thcrc are 8ufficient funds to meet the costs of our mi85ion. Regervei Poucy The PCC has Agreed thc following Resew Policy. "To maintain 8 balance on unrestrictcd funds (excluding fix¢d assets) which equates to approximately one-month unrestricted YMents to cover emergency sitUAtions that may arise from time to time.
The Parochlal Church Council of the Ecclesiastical Parish of All Saints, Hoole Tru8lee8' AnDual Report {contin4ed) Year ended 31 December 2023 Trustees, responslblllllcx $tstemen¢ The trustees are responsible foT preparin8 the trustces, report and the fuwicial statements in accordance with applicable law and United KgdOM Accounting Standards (Unifrd Kingdom enerally Accepted A¢¢ounting Prn¢tic¢). The law applicable to charities in England and Wales requircs thc charity tn¢¢¢$ to prepare rinancial statements for each year whi¢h give 8 and fairview olthc slate of affairs ofihe cknty and of the incomin8 resourccb and applicats'on of rcsources. of the charity for that perio In p)rcparing these financial statcments. thc trustees ar¢ wuired to: select 8Uitable accountinB potici¢s And then apply them wnsistcntly. obswve the methods and principles in th¢ applicable Charities SORJI. make judgments and accounting ¢stillt¢S that are •S0able and prudent" state whether applicable UK A¢¢ounting StandaT(Is have been followed, subject to any material departures disclosed and explained in th¢ fall¢la1 Stslements. prepare thc financial statemenls on the going concern basis unless it 18 inappwriale to presume that the Charity will continue in business. The truste&8 are responsible for keeping adequ8re aUnting rordS that arc sufficient to show and explain the clwiws transa¢ti(Ins and disclose with reasonable aecurncy at any IAme the financial position of the charity and enable thcrn to ensurc that th¢ fUnCIaL statements wmply with the Charities Act 2011, th¢ applicable ChariU¢s (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also restx)nsible for safeguarding the assets of the charity and hen¢e for tsking reasonable steps for the prevcntion and dcicction of fraud and othcr irregularities. The trnstees, annual report vlas approved on 18 March 2024 and signed on behalf of the trustees by: Rev C S Gaudion Chair of TTUStees Dr A M Creeth Churchwarden
The Parochlal Cburch Council of the Eeele5Aastical Parish of All Salnts, Hoole Imdependent ExAmitter'J Report to the Trnjttts of The Parochlal Church CouD¢iI olthe Eccleslasilcal Parl$h of All Swints, Hoole (continued) Year ended 31 December 2023 I reNJrt to the trustees on my exami1(lOn of the fmancial 51atcmcnts of The Pan)cbial Church Council of the Eccle8i8sti¢al Parisb of Atl Saints, H(yole (Ihe cbarity) for the year ended 31 Deccmbet 2023. Respollslbllldes 2nd b*sls of report As the trustees of the charity, you are responsiSle for the preparation of the financial statements iti accordanc¢ wilh the requirements of th¢ Charities Act 2011 ('th¢ Act,). I report in resp¢cl of my examination of the charity's financial statements carried out undcr scction 145 of the 2011 Act and in Latrying Out my examination I have followed all the applicable Directio] given by the Charity Comznission under sectii)n 145(5)(b) of tbe ACL Independent eximkner's Jtstement Since the charity's 8ross in¢ome exceeded £250.IYK) your examiner must be a member of a body listed in seciion 145 of th¢ 2011 Act. I confirm that I am qualified to undertake the examination because l am a rn¢mbcr of the Institute of Chart¢Tcd Accountsnts in England And Wales (tCAEW), which is one of the li8ted bodies. I havc cornplcted my exarnination. I confim that no rnatcrial rnattcrs havc wm¢ to my att¢ntion in conntion with the examination giving me cause to believe that in any m8tcrial respecl: accounting rordS were noi kept in ffsp¢d of the charity as required by section 130 of the Act. or the financial ststements do not accord with those records. or the financial statements do not comply with thc applicable requirements con¢¢rning thc form and conient of 8ccounls set out in the Charilies (Accounts and Reports) Regulations 2008 other ihan any requirement that the a¢¢ounts Bive a 'tru¢ and fail view which is not a matter consided as part of an xnd¢p¢ndcnt examination. I have no concern8 and ha which aitention should b accounts ober ¢om across no other matter5 in connection with the examination to in this report in order lo enablc a proper und¢T5tanding of the Nic Ind FCA endent Examiner UHY Hacker Youn8 St Johns Chambers Love street Chester CHI IQN 14 March 2024
The Parochial Church Councll of the Ecclesiastical Parbb of AU Saints, Hoole Statement of Fin#n¢ial Acdvlties Year ended 31 December 2023 2023 Unrestricted Designated Restricted funds funds funds Tot*1 funds Totat funds 2022 Note Inrome Donalions Other tradiD¥ activities 263,897 37.933 23.536 10.916 274,813 37,933 37,376 249.537 47.540 25,894 l3,840 13,840 TotAI Income 325.366 10,916 350,122 322,971 Expendlture EXpendiN on ¢haritable activities 71 331.183 331,183 10.901 10,901 6,319 6.319 348.403 303,934 303.934 Total expendlture 348,403 Net gAill8 on investhicnts (1,924) (1,924) (248,Ix)o) Net Income (3.893) 2.939 4,597 3,643 267,037 Transfers between fund8 (862,500) 875,(M)O (12,500) Net movement In fundi (866,393) 877,939 (7,913) 3,643 267,037 RttonclliAtion of fundi Total fund5 broughi forward Totil funds carrled forward 985,426 12.865 998.291 731.254 119,033 877.939 4,962 1.001,934 998,291 The statemeni of fllwirial activitie8 includes all gains and losses recognised in the year. All income and expenditure derive from continuing activitics. The notes on pages 9 to 20 forni part of these flnancfial ststement&
The Parochlal Church Council of the EcclesiastlcAI Parlsh of All Saints, Hoole Statement of Flnanclal Poslifon 31 December 21Its 2023 2022 Note FlJed assets Tmgible fed assets Inve5tm¢nt properties 15 16 ioi ioi 728,000 ioi 728,101 Current assets Dcbtors Cuh at bank and in hand 17 11.942 I,(M)2,834 1,014,776 12.899 267,380 280.279 Credltors: amounti falllng due wlthln one year Net current i$iets 18 12,943 1.001.833 1,001,934 1,001.934 10.089 270,190 Total assel8 IMS enrreDi UAbllltles 998291 Net 998291 Funds of the ¢hArfty Designated fun(ts Restricted funds Unrestricted Sjnds 877.939 4,962 119,033 20 1,001,934 12.865 985.426 998.291 Total chArlty fundi These financial statements wcrc approvcd by the b08rd of trusttts and authorised for issue on 18 March 2024. and are si8ned on behalf of the trustL%S by: Rev C S Gaudion Chair of Tru3tces DrAmCth Cburchwarden The notes on page8 9 to 20 forni part of these ffftADcial ststement&
The Parochlal Churckn Councll of the Ecclesiastical Parish of All Saints, Hoole Notss to the FIDAneial St*t¢meuts Year ended 31 December 2023 Generat Informadon Th¢ chlty is a public benefit entity and a registered cljarity in England and Wales and is unin¢orporntrd. The address of the principal offi¢¢ is All Saints Church Centre. Vicarage Roa& Hoole. Che8ter. CH2 3HZ. Statement of Compl1¢¢ These financial ststcmcnts have been prepared in compliance wtth FRS 102, Thc Financial Reporting Standard applicable in thc UK and the Republic Df Ireland,, the Statement of Recommended Practicc applic<ible to charities prepanng their accounts in ac¢ordance with thc Financial Reporting Standard applic&blc in the UK and Repubh'c of Ircland (FRS 102) (Charities SORP IFRS 102)) and th¢ Clwitics Act 2011. Accounthig pollcl Bail$ of preparadon The financial ststemenls have been preparcd on the historical cost basis, as modificd by Ihe revaluation of Certain fllwicial a&sets and liabslitics and inv¢s¢m¢nt properties measured at fair value through income or expendiuwc. Th¢ fllLan¢ial 51alements are pr¢paTcd ID 8tcrlin& which is the fictiOnal curnncy of the entity. Golng concern There a no material Uncertainti about the charity's ability to ntInue. DtKlosure exemptloni The entity 8&tisfi¢s the criteri& of being a qualifyin8 entity as defined in FRS 102. No cash flow statement has been presented for the Charity. Fund aeeountln8 Unre5trÈcted fi]nd$ 8r¢ available for se at the discretion of the ttwtees to fiher any of the chttrity's purposes. Designmted funds are wirestrictcd fiwd3 ¢ked by the tru8tees for particular future proje or commitment. Restrithd fidS are subjected to restrictions on their expenditse declared by the donor or through the tem of an appeal. and fall into one of two sub-classes.. r¢8trict¢d income funds or endowmcnl fimd8.
The Parochlal Church Council of the Etclesiastical Parlsh of All Salnts, Hoole Notes to the FIDanclal Statements (conlinued) Year eDded 31 Deeember 2023 3. Accountlng pouclei (conlinued) Incomlng rtsoureel All incoming resourccs arc iticluded in the statement of financial activities when entitlemcnt has passed to the charity. il is probable thac the economic benefits assvci&t¢d with the transaction will flow to the chariry and the amount can bc reliably mcasur. The following ¢ific lIcIeS are applied to particulat calegoric5 of Incon.. income from donations or ants 15 recognised when there is cvidenc¢ of cntitlement to the gill receipt is probable and its amount can be mwured reliably. Icgacy income is ff¢ogni8ed when receipt is probable and entidcment is established. income from donated goods is measurcd at the fair v&lue of the goods unless this is impractical lo measure reliably. in which case the value is deTived from th¢ cost lo the donor or the estimated resale value. Donated facilities and Services arc recowJi5¢d in the am)unts when received if the value con be liablY measured. No amounts arc included for the contribution of general volunteers. income from contracts for the supply of 6crvice8 1$ recolsed with the delivery of the contractcd service. This is classified as unrestrictyj fund8 unless therc is 8 contractual requirement for it to be spent on a particular PUTP(x and returned if unspenL in which case 1¢ may Ix r¢¥ard¢d as r¢strictcd. ReJource5 expend¢d Expenditure is recognised on an 8rUalS basis as a liability is incurred. Expendirnre includes any VAT which cannot be fully recov¢& al is ¢l&ssAfAed under headings of the stsm¢nt of financial activitiu to wknicEL it relaleL' cxp¢nditure on raising fund5 includes the ciK8ts of 811 fundraising activiti, events, non- charitable trading activities. and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a chlty in undertaking activiU¢b that furth¢r its clwitable aims for the benefit of its Etneficiarie5. in¢ludittg those support costs and costs relating to the governancc of the ¢harity apportioned to charitable activities. other expenditure includes all expenditure that is neither related rai5in¥ fundq for the charity nor part of its expenditure on charitable activitie5. All costs are allocated to expenditure categories reflecting the use of thc r¢50UTCC. Direct costs attributsble to a single activity are allsx8ted directly to thal activity. Shared costs are apportioned between the activitic5 th¢y contribute to on a rca50Dable justifiable and con8iStcnt basis. io
The Parochial Church Council of the Eccleslastlcal Parish of All Saints, Hooje otes to the Fln8n¢i41 Ststemejjts (eoniinued) Year ended 31 December 2023 AccountAng polieles (eonlinued) Tanglble let8 Tangibl¢ asscLs are initially rccorded ai cost. and subsequently stared at cost less any 8ccumulatrd drpreciation and in]paimieni losses. Any tangible a&sets carti¢d at revalued amounts arc recorded at the fair value at the date of revaluation less any subscquent aulnu]ated depreciation and subscqucnt accumul8ied luwalent losses. An incrcase in the carrying amount of an asset a8 a Tawlt of a revaIuation, 1$ Trcognised in other recogniscd gains and losse8, unless it rcverscs a charge for impairn)cnt thut has previously been recognised as expenditure within the Sthi¢ment of fiy)anci&l activities. d¢Gre in the carrying thmounl of an asset as a result of revaluatio is recognised in other recognised gains and lOt9. excepl to whicb it offsets any previous revaluaiion gain. in which C8se th¢ Io&% is shown within other recognised gains and I0S on the statcment of financial activities. Invegtments Any fvnds th41 arc not immediately requircd are invested in deposit accounts in the CBF Church of England Deposit Fund InvestmeDt property Investment propety is initially r¢rordcd at cosi wbich includes purchase price and any directly attributable expenditure. Ittveslment property is revalucd io its fair value 8t each reporting date and any Change5 in fair value are reCOliSed in income or exp¢nditUTC. If a reliable me&sure of fair value is no longer available without )mdu¢ Lost OT effort for an item of investmenl propcty, it shall b¢ transferred to langible &ssets and trethd as such Until tt 18 expected that fair vu¢ will bc rcliably megsur8ble on an on-goillg basis. li
The Parochial Church Council of the Ecclesiastical Par15h of All Saints, Hoole Yoteg to the Flnnelal StstemeDts (conilnued) Year ended 31 December 2023 Accounting poll¢l¢i (COAdHued) Implrment of flxed as A review for indicalors of impairment is carried out at eachreporting date, with the recoverabl¢ amount being estimated where sh indicators exist. Ivhere the carying value exceed5 the recoverable amouni the et is impaired accordingly. Prior impatrn)ents arc also rcvicwed for possible reversal at eath reporting da. Defined contribution plans Contributions to defll1 ¢ontributionplans are recognised &5 an expense in the period in which the related servicc is providcd. Prepaid contributions are recogni5ed an asset to the extent that the prepayncnt Icad to a T¢du¢tion in fvture payments or a c&sh refund. When contribuiiotts are not expected to be sellled wholly within 12 months of the end of the reporting dute in which the employees render the relatcd service, th¢ liability is measured on a disc(iunt¢d prc5cnt vah]e basis. The unwinding of the discount is recognised &8 an expense in the period in whi¢h it arises Donatlons Unrestricted Restricted TotAI Funds Funds Funds 2023 Donatlons DottooS - Planncd giving Donations - tncome lax recoverable Donations- CAF and Charities Trust Donations- Opcn plate Donations- Memorial donations Donations - Support donations and Donations -The Grove5 Mission Cburch Donations - Overseas proj¢¢ts (includiD8 Gift Aid) Donations- Home (UK) pmje¢ts 170.209 37,398 9,659 4,245 35.540 6.846 170,209 37,398 9,659 4245 35,540 6,846 10,849 67 10,849 67 263.897 10,916 274,813 12
The Parochlal Church Council of the Eccle$Sastlcal Parlsh of All Saints, Hoole Notes to the Financfia] Statements (Continued) Year ended 31 D¢¢ember 2023 Donations {coRtsnHed) Unrestricted Restrt¢ted Totsl Funds FundB Funds 2022 Donatlons Donations- Planned giving DonalioD5- IDCOrn¢ Lqx recoverdble DonatlOll5 - CAF and Charities Trust Donations - Open plate Donations - Memorial donations Donations- Support donations and grants DonatiODS-The Ciroves Mission Church Donations- Overseas projects {including Gift Aid) Donation8- Home (UK) projects 157.636 36.832 8.266 2.522 157,636 36.832 8.266 2.522 4.000 10,275 8.798 8,202 13,(KJ6 249,537 10.275 8.798 8,202 13,006 21208 228,329 Other tr8dlng Acdvltles Unrestricted Tot Funds Unrestricted Tot Funds Funds 2023 Funds 2022 Hire of Church Hall Parochial fees received 37,243 690 37243 690 45.701 1,839 47,540 45.701 1,839 47.540 37,933 37,933 Investment Income Unrestricted Designaled Tot FuDds Funds Funds 2023 Wcstininster Road - Sch1 Westininster Road - Flats Bank interest receivable 8.000 7,406 21,970 37,376 7,406 8,130 23,536 13.840 13.840 13
The Parochlal Chureh Council of the Eccleslastlcal Parlsh of All Saints, Hoole Notes to the FlnAncll Statements (conlinued) YeAr ended 31 December 2023 Investment Income (conlinued) UJ)Testrieted Designatcd Totsl Fund5 Funds Ftmds 2022 Westinin5t¢r Road . Sch] Westminster Road - Flats Bank ititerest receivable 12.000 11,268 2.626 I2.0(1 11,268 2.626 25,894 25.894 7. Expendlture on charltsble actlvlties by fund type Unrestricted Designated Restricted TolMI Funds Funds Funds 2023 Charitable activity- UDf¢8tri¢d funds Charitable activity- Youth & children5 work Charrt8bl¢ artivity - Mi10n & Evwelism Charitsbl¢ activity- Overseas projects Charitable activity- Home(UK) projects 247,283 247,283 42.658 42,658 41242 41,242 6,319 6,319 10.901 6.319 10,901 348.403 331,183 10,901 Unrestricied Designated Restricted Totsl FuDds Funds Funds 2022 Charitsblc activity- Utirestricted fimds Charitable activity- Youth & childrens work Ch1t&ble a¢tivity- Mission & Evangelism Ch&ritable activity- Overseas projects Charitabl¢ activity- Home(UK) projects 211,177 211,177 31,739 31,739 52,210 52.210 8,459 8,459 349 349 295.126 8,808 303.934 14
The Parochial Church Councll of the Ecelesiastic81 Parish of All Saints, Hoole Notes to the Finaneigl StstemeDts (continued) Year ended 31 December 2023 Expenditure on eharitable Aedvlties by adivlty t¢ Acuvities undertaken funding of Totsl funds Tolal fund diffrtly activitics 2023 2022 ChariLqble activity- UnrestTiCted fimds Charitablc artivity- Youth & ¢hildrens work Charitable activity- Mission & Evangelism Charitable activity- Overseas projects Charitabl¢ activity- Homc(UK) projects 247283 247,283 211,177 42.658 42,658 31.739 20,112 21.130 41,242 52.210 6,319 6.3 19 8,459 10,901 10,901 349 310,053 38.350 344403 303,934 Analysij of ehArltable a¢tMty- unrejtrlcted fund TotAI Funth Totsl Funds 2023 2022 Diocesan parish share Secretarial and management Cler8y working cxpenses Electricity, gas, water and cleaning Adminisirntion Repairs and m8illt¢n8nce We8tminst¢r Road school tenancy 71,7S7 60,459 69,665 55,989 911 20.638 18,768 29,869 15,337 37.008 20,224 3,173 247283 211,177 15
The Parochial Church Councll of the Eccle5iastlcal Parish of All Saints, Hoole No¢eJ to the Finan¢il Ststemtnts (conrfnmed) Year ended 31 December 2023 10. Analysls of grants evangelism 2023 2022 Gr4UtS to In5dtutlon$ Overse&s Mission Local donddiions Natioll Support 9.560 10.570 1.000 9.465 10,770 1.4(K) 21,635 21.130 Expendlture on chUb Aettvlty The Groves Community Mission Heart & Soul Cafc Cosla D¢1 Holiday Support for Clergy L4)cai Mi&8ion and Services 208 4.201 (62) 10,274 5.491 20.112 41,242 2.867 5,667 {749) 17.351 5,439 30,575 52.210 Total grants I l. Net gatns on Investments Unrestricted TotAI Funds UnTCStrictrd Total Funds FLmd¥ 2023 Funds 2022 Gain{lOs8¢s) on iDv¢51m¢nt propety 1,924 1.924 248,0 248,0(K) 12. Independent ¢imlnAdon fees A fee of £1,2((1 (2022: £1,OCK)) fec has Ix¢n Charg for the Independent EMmin&tion. 13. Stlff costs Th¢ total slalTcosts and cmployec iKnefits for th¢ r¢rtIll8 period arr analysed as follows". 2023 2022 Wages and salaries Social secwity costs Employer contributions to pension plan8 126,314 4.687 5.859 136,860 108J75 I,963 5,034 115,372 16
Tbe Parochial Churcb Council of the Ecclesiastlcal Parish of All Saints, Hoole Note8 to the Flnanclpdl Ststements (conlinued) Year ended 31 December 2023 The average head count ofemployees duringthe yearwas Nil (2022.. Nil). The average numl*r of fidl-time eqUivcDt employees durin8 the year is analys¢d as follows: 2023 2022 Nutnbcr of stsff - Full time Numbcr of slaff - Part time No employee received employee benefits of more than £60,(KKI during thc yw (2022: Nil). 14. Trustee remDneratlon and tenseS No rcmuneration or any oiher benefit5 arising from employment was Teccived by any of the ttwtees (2022.. No Inl¢eS and £Nil) for their 8ervic¢s to the charity. IS. Tanglble Ilxed assets Church ccntr¢ Equipment Total Cxrrylnl xmount At l January 2023 gnd JI Deeember 2023 Deprecl#don At I January 2023 and 3] Dttember 2023 Carrylng amount At 31 December 2023 ioi l(K) ioi At 31 Decemb¢r 2022 The valuation of the Investmenl proF¢rties are based on the existing usc valucs as agreed by the Trustees. 17
The Paroehial Church Counell of the Eeclesi2stical Parish of Al] Salnts, Hoole Notes to the Financial Statements (continued) Year tndtd 31 Decemb 2023 16. Investment propertie8 Invethtnt properde5 Cojt or v•luAdon At l Janu 2023 Additions Disposals At 31 December 2023 728,0(K) (728,(X)O) ImpAlrment At l January 2023 and 31 December 2023 Carr)Ing Amount At 31 De¢ember 2023 At 31 DKember 2022 728.0 All invcstmcnts shown above are held at valuation. Investhien¢ propert Thc inveslment propertie8 have been brought ints thc accounts at their estimate existin8 u5C valuation. as calcUlad by the TnK8tres. 17. Debtorg 2023 2022 Prepayments and accrued incomc 11.942 12,899 18. Credltor8: amounts falllng due wlthlll one yegr 2023 2022 Accruals and deferred iticome 11943 10,089 19. Penslons and oth¢r ptttIr¢Wllt beneflts Defined conlrlbudon plaDS The amount recognised in income OT expendi¢we &8 an eXpee in Trlation to defined ontribution pla9 5 £5,859 (2022: £5,034). 18
The Parochial Church Council of the Eccleslastlcal Parish of All Saints, Hoole 'otes to the Flnancl21 Statrments (colmed) Year ended 31 December 2023 20. AnAlysts of charltabIe fund$ Unrestrlcted funds At31 Dttember 2023 At l January 2023 Income Expenditutt Tr¥nsfcrs General funds Stabili5tttion fimd Designated Developmcni fund 779.426 206.(KXI 327290 (331,183) (656,51K)) (206,000) 19,033 13.840 (lo.1) (342.084) 875,0 12.500 877,939 996,972 985,426 341.130 Restrleted funds oVee8$ proje5 J&R- Beesigowe, Botswana H&K . Turagyen Uganda P&M- Baka Male, Uganda Eccy-Lalo M¢kallth10pJd (335) 6,804 (4,IKM)) 2,469 {76) 557 (450) 31 (19) 3.488 (1.869) 1.600 278 278 Home (UK) projects Traidcraft Fmmilies Worker 517 L2.5(K) 67 584 (12.5(X)) (l2,5C) 12,865 10.916 (6,319) 4,962 19
The Parochfial Church Council of the Eccleslastical Parish of All Saints, Hoole Notes to the Flnane12] Statements (conlinued) Year ended 31 December 2011 21. Anal# of net agjets betwetn funds Unrestricted RestTiCtcd Total Funds Fun(ts 2023 Tangible fixed asscts Investments. cUent ass¢ts Creditors les5 than l year Net assets loi ioi 1.009.814 (12,943) 996.972 4,962 1,014.776 (12.943) 1,001,934 4,962 Unrestricted Restricted Totsl FunLs Funds Funds 2022 Tangl1¢ fixed as8cts Investsnents CuTTent wets Creditors Icss than l year Net assets ioi 728,( 267,414 (10,089) 985,426 728.0 280.279 {10,089) 998291 12.865 12,865 20