## # # ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||Page| |---|---|---|---|---|---| |General Information|||||I| |Statement of|PCC's responsibilities||||II| |Independent|Examiner's||Report||III| |Statement of|Financial||Activities
(SOFA)||IV| |Balance Sheet|||||V| |Notes to the Accounts|||||| |Note
1|||Accounting
Policies||VI| |Note 2|||Incoming
Resources||Vll| |Note 3|||Resources Expended||VI I I| |Note 4|||Clergy Costs||IX| |Note 5|||Church
Running
Expenses||Ix| |Note 6|||Church Repairs and Improvements||IX| |Note 7|||Upkeep of Churchyard||IX| |Note 8|||Community
Centre Income & Expenditure||X| |Note 9|||Church
Management
8 Adminstration||XI| |Note 10|||Grants Paid||XI| |Note 11|||Fund Raising Activities|& Events|XI| |Note 12|||Special Efforts||XI| |Note 13|||Tangible Assets and Depreciation||XII| |Note 14|||Debtors||XII| |Note 15|||Investments||XIII| |Note 16|||Cash at Bank||XIII| |Notes 17||and 18|Creditors||XIV| |Note 19|||Movements
in Restricted
Funds||XV| |The following||note is included
for clarity but does not||form part ofthe Annual|Accounts| |Note 20|||Continuing
Operations|Report|XVi| ## ## ## ## ## |Statement of Financial Activities|Statement of Financial Activities|Statement of Financial Activities|Statement of Financial Activities|Statement of Financial Activities|Statement of Financial Activities||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |For the year ended 31
'I'!6 «:.. u
e " ' I%+ '
. ' il
ca "xx' '"*": evoke!
*.M~xw|December 2020
6!:,'!Ir MIP-''
""'-~%'0' rsldux !**,**
'
ix":""i 'w@J!xxus '~' -'a'xc
'—
'||'4
~ " '
' "
" xr"' ":" '.',
~ssi|||wl
„',30~@A',',„',~kv~taw&at&RX~WC! "i6!8::;t'l~
/ I aA~
Unrestricted
Restricted
Total
ro/a/
Note
Funds
Funds
2020
20/9
Additional
information
ivÃ)"!«%ca iuMa'!xnxuMrwfcta'*
'!!&Utliiuss, "iuwv&imwxvxxvsus'""1o~&exxw|||||| |A Incoming Resources|||||||||||| |A1 incoming resources from generated||funds
A1a Voluntary
income
A1b Activities for generating
funds
A1cInvestment
income||||2a
2b
2c|166810|13494
3333
783|180304
3333
783|fSaasr
lasso
f258|| |A2 Incoming resources from charitable||activities||||2d|9733|11948|21681|42857|| |A3 Other incoming
resources||||||2e|6850|26447|33297|54SSS|| |||Total incoming
u:os ":!'.""' ' v. '!.
i,:.';"|resources
'"4"xi'"'.||'"".'|'": i|183393
xc4-".4m..i' .L|56005
"'"K'%'wxvKi|239398
sossas
i'vQ'"-'cioMM ""Era||| |BResources Expended
B1Costs ofgenerating
funds||81aCosts ofgenerating
voluntary
income
B1bFundraising
trading: cost of||||3a
3b|76
56|0
0|76
56|74
1357|| |||goods sold and other costs
B1cInvestment
management
costs||||3c|||0|o|| |B2Charitable
activities
B3Governance
costs
84 Other resources expended||||||3d
3e
3f|113118
0
0|108468
0
0|221586
0
0|432/79
0
9700|| |||Total resources|expended||||113250|108468|221718|4433fo|| |Net incomingloutgoing
resources before|||transfers||||70143|-52463|17680|-133954|| |C Transfers||Gross transfers
between funds
Net Incoming/outgoing
resources||||19|-16625|34305|0
17680|o
-133964|| |||before other recognised
gains and losses|||||||||| |D Other recognised
gains/losses
D1 Gains on revaluation
offixed assets||for|||||0||0|0|| |lhe charity's
own use|||||||||||| |D2 Gains/losses
on investment
assets||||||15|0|1245|1245|4054|| |D3Actuarial gains/losses
on defined|||||||0|0|0|0|| |benefit pension schemes|||||||||||| |||Total of recognised|gains/losses||||0|1245|1245|4054|| |||Net movement
in funds|||||-16625|35550|18925|-rrssao|| |EReconciliation
ofFunds||Total funds brought forward||||19|124012|903150|1027172||| |||Total funds carried|forward|||19|107387|938710|1046097||| ## ## ## ## |For the year ended 31 December 2020|| |---|---| |1 Accounting
Policies|| |1.1 Basis of Financial Statements
The financial statements
have been prepared
under ihe Church Accounting
Regulations
2008 in accordance
with applicable
accounting
standards
and the current Statement
ofRecommended
Practice, Accounling
and Reporting
by Chadities
and applicable
accounting
standard
FRS102.|| |The financial statements
have been prepared
under the historical cost convention
except for investment
assets, which are shown at market value.
The financial statements
include
all transactions,
assets and liabilities
for which the PCC is responsible
in law. They do not include the financial
statsmenis
ofchurch groups that owe their main affiliation to another
body or those that are informal
gatherings
of church members,|| |1.2 Fund Accounting|| |Endowment
Funds
Christ Church
Higher Bebington
PCC does not benefit from any endowment
funds and so there is no reference to such funds
in these accounts.|| |Restricted Funds|| |Restricted funds comprise revenue
donations
or grants for a specific PCC activity
intended
by the donor.|| |Unrestricted
Funds|| |Unrestricted
funds are income funds that are to be spent on the PCC's general purposes.|| |Designated
Funds
Christ Church
Higher Bebington
PCC has no funds which are designated
and thus no such information
will be found
in these accounts.|| |1.3Incoming Resources
Planned
giving, collections
and similar donations
are recognised
when received. Tax refunds ars recognised
when the incoming resource to
they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources,
their ultimate
receipt is
considered
reasonably
certain and the amounts
due are readily quantifiable.
Dividends
are accounted
for when declared receivable;
interest|which
as and| |when accrued
by the payer.
All incoming resources ars accounted
for gross.|| |1.4 Resources Expended
Grants and donations
ars accounted for when paid over or when awarded
ifthat award creates a binding
or constructive
obligation
on the PCC. The
diocesan parish share expected to be paid over is accounted
for when due. All other expenditure
is generally
recognised
when
it is incurred
and is|| |accounted for gross.|| |1.5 Fixed Assets
Consecrated
and benefice property
is not included
in the accounts
in accordance
with s.10(2)(a)and (c) ofthe Charities Act 2011,|| |Movable church furnishings
held by ths vicar and churchwardens
on special trust for the PCC and which require a Faculty for disposal are
inalienable
property
and are listed
in the church's
inventory
which can be inspected
at any reasonable
time, For anything
acquired
prior to2000
there is insufficient
cost information
available
and therefore
such assets are not valued
in the financial
staements.|| |Tangible fixed assets for use by the charity ars capitalised
if they can be used for more ihan ons year and cost at least ft,000.They ars valued at
cost or else, for gifts-in-kind,
at a reasonable
estimate of their open market value on receipt.|| |Depreciation
is calculated
to writs off the capitalised
cost of fixed assets less their currently
anticipated
residual
fair value over their estimated|useful| |lives as follows:|| |Land
Nil|| |Buildings
50years|| |Buildings
(wooden)
8years|| |Office equipment
4 years|| |Garden equipment
2 years|| |1.6 Investments
and short-term
deposits
Investments
quoted
on a recognised
stock exchange,
orwhose value derives
from them, are valued at market value at the year-end.|| ## |3Resources Expended
'rd-..:»(x n it
«~..;.:.1u str . . ML 4Ji nts»rir
ni«-": cr'n
' ' "~**.**. ':"4|~kE.'»«(':.. $l» ':-';."'''70-':/i':.*«u«i~'!;.,ex! «
2020
2020
2020
roars|~kE.'»«(':.. $l» ':-';."'''70-':/i':.*«u«i~'!;.,ex! «
2020
2020
2020
roars|~kE.'»«(':.. $l» ':-';."'''70-':/i':.*«u«i~'!;.,ex! «
2020
2020
2020
roars|**.**';!0»t«wki Ga
Iu&~ei
«iu3btjftLvi. "**.**..
2019
Additional|**.**';!0»t«wki Ga
Iu&~ei
«iu3btjftLvi. "**.**..
2019
Additional| |---|---|---|---|---|---| |Note
:«4»i
«:p«~Fl
";dvrui
seed .azar! !.4 win!rau ii:»i«i cKi 9':;.
'"".'.'||Unresiricted
Restricted
Total
Total
Information
«n r'«»iaicnf
' a«ne'«0 acc .iri t»w'«uKVB«rm wR~~»"
KJ. i«sr' .; " ' rxe&wAMUm|||| |a) Costs ofgenerating
voluntary
Income||75|75|74 Pledge Envelopes|| |b) Fundraislng
costs: cost ofgoods sold, prizes etc||57|57|1357|| |c) Investment
management
costs|||0|0|| |d) Charitable
activities|||||| |0 Act/vtges
d/recVy reletlng to the work olthe Church
Church - running
expenses
Churchyard
upkeep
Community
Centre running
costs
Church - repairs, maintenance
and improvements
Magazine
production
Ministry: clergy costs
Ministry:
Parish Share - Chester Diocese
Organist
and choir
Outreach/Young
people
sub-lola/|(i)
5
7
&b
6|15178
5305
0
45
17007
67624
1530
2792
109481|0
38403
42027
80430
15178
5305
38403
42027
45
17007
67624
1530
2792
189911|14869
7360
42616
235424
60
18007 includes
secretarial
support
65975 Paid to Chester Diocesan Board of Finance
4693
3992
392996|| |ll) Church menegement
6admlnlslratlon
supporting
the ehove
Office costs and miscellaneous
expenses||7422|0
7422|9427|| |Capital expendiiure
and depreciation
Depreciation
charge
sub-/alai|(ii)
13|7422|23048
23048
2304&
30470|24550
33977|| |Vl) Grants to chsr/tehle
orgenlsetlons|10|25|1180
1205|5206|| |Total Charitable
activities||116928|104658
2215&6|432179|| |e) Governance
costs (Audit charges)|||0|0|| |f) Other resources expended
Outings
Total Other Resources Expended||0
0|0
0
0
0|9700
9700|| |.ccis z«iasr Jurlz«eca ai«,,-:ri:"«;-ci"'.9,„'."4 «»z!«40', .'.,' "rcuxM
Total Resources Expended||aaz«'ew««
x'
117060|'i»si"; .«xt«nxr.""z«v«r' irz~~- 'JicaxKmeftxsaz
r«04sc zcrtm
104658 221718
443310||tar'a«»ca'a". :.r»su='" «rr!L'.:| |Transactions
with related
arties that re ulre disclosure
During 2020,the wife af a member ofthe PCC (Mark Gleave) was employed
as a part time Parish Secretary on ajob share basis. The contract ofemployment
has been in place for some years and allows for the PCC orthe employee to give one month's
notice. The total salary paid to Mrs Victoria
LGleave during 2019|||||| |was: 5&514.Employee benefits: nil.|||||| |Also during 2020, the wife of the chairman
ofthe PCC (Revd Michael G Loach) was employed
as the Community
allows for the PCC or the employee to give one month's
notice. The totalsalary
paid to Mrs Sarah
L Loach during||||Centre Supervisor. The contract ofemployment
2020was: 55300.Employee benefits: nil|| ## ## ## ## ||||||||2020|2020|2019||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Office costs|||||||2621||7059||||||| |Stationery
Miscellaneous|||||||356
4444||593
1775||||Includes 52020 for defibrilletor,||offset by erent 8I970;eee Note 2e| ||||||Total|7421|||9427||||||| |10Grants Paid|||||||||||||||| |||||||2020|||2020||2020|2019|||| |||||||Unrestricted|||Restricted||Total|tofe/|||| |a) Local charities
Friends of Chester|Cathedral|||||||25|||25|25|||| |Charles Thompson||Mission,||Birkenhead|||||0||0|10|||| |Forum Housing Association,||||Birkenhead|||||250||250|505|||| |Teams4u,
Wrexham|||||||||0||0|100|||| |Thomas
Robinson
Charity,|||Higher Bebington||||||0||0|450|||| |Therapy
Dogs|||||||||0||0|2300|||| |b) National
charities
Church of England|Children's|||Society (CECS)|||||300||300|375|Christingle||| |Mary's Meals|||||||||300||300|0|||| |Royal British Legion,||Higher||Bebington|||||230||230|250|||| |c) Overseas charities
Bamabas
Fund|||||||||0||0|200|||| |CMS|||||||||0||0|1540|||| |Christian
Aid|||||||||100||100|841|||| |||Total grants|||paid|||25|1180||1205|6596|||| |11 Fund-raising||activities|||&events||supporting||||the Community|||Centre and|Services provided| |||||||2020|||2020||2019||||| |||||||Unrestricted|||Restricted|Restricted|||||| |100Club|||||||||1173||1290||||| |Sales of.cakes, piss||and preserves|||||||240||658||||| |Summer
Fair|||||||||0||2802||||| |||Total Fund Raising|||||||1413||4750||||| |12Special Efforts Income
"u|||||||||1|'3|||||| ||||||||||2020||2019||||| ||||||||||Restricted|Restricted|||||| |Bamabas
Fund|||||||||0||88||||| |Charles Thompson
Mission,||||Birkenhead|||||0||181||||| |Christian
Aid|||||||||100||901||||| |Christingle
iCECS)
Forum Housing Association,||||Birkenhead|||||268
0||371
503||||| |Mary's Meals|||||||||278||0||||| |Rose Queen|||||||||1054||5555||||| |Royal British Legion, Higher Bebington
St John's Hospice, Clatterbridge|||||||||221
0||12
60||||| |i'../c'"':.~::**.**""-3''. -'.||Total
X'u:t|Special Efforts
r '':,.'.
" ft"|||""",'. :||1921
7671
.:.i'-';/:::.' ";,;-'..". '||||"; "|!'|',: . ,;:,"-'.:.' ='.".'.::i:...". .", " ';|| ## ## ## ## |5Investments|||||||| |---|---|---|---|---|---|---|---| |Movements
in the year:|||||||| |Market value at 1 January 2020
Add: Additions
to investments|at cost||||18106
0||| |Less: Disposals at carrying
value
Add: gains on revaluation|||||0
1245||| |Market value at 31 December|2020||||19351||| |Details ofholdings||||Price|Va/ue||Gain| |||Holding||per Share|Value
al||on| |31 Dec 2020
31 Dec 2020
31 Dec 2020
31Dec2019
n~" 6 "9'7x
7'..pas'&R
c~~
i'=""="pFvr ";:-RUs'2wa' =""'&'=""' """"-x~:-"'":"'~' 3~~'"".'"."'p''rr~~~v '. ~-
CBFChurch ofEngland
Investment
Fund - Income Shares|||||||Revaluation| |Fabric Fund
Ref609146001S|||844.52|2048.73|17302|18189|1113| |Churchyard
Fund
Ref609146002S|||100.00|2048.73|2049|1917|132| ||Total||||19351|fsfos|1245| ## |Cash at Bank||||||| |---|---|---|---|---|---|---| |||||Account Number|31 Dec 2020|31Dec 2018| |Current Accounts - HSBC||||||| |PCC General Account|||||31189|39819| |Community
Centre Operations
Planned
Giving Account
100Club Account|Account||||4239
860
318|9347
837
245| |||sub-total|||36606|soo48| |Capital Accounts
Fabric Reserve Account - HSBC||||51070916|60376|18331| |Fabric Reserve CBF||||60914001D|45987|45309| |sub-total:|Fabric||Fund||106363|81848| |Community
Centre Capital Account- HSBC
Community
Centre CBF||||71059998
60914002D|6373
7414|4587
7382| |sub-total:
Community||Centre|||13787|11988| ||||Total||156756|128887| |CBF = Church of England
Central Board of Finance||||||| ## ## |Movements|in r|estricted||funds durin|g 2020|||||| |---|---|---|---|---|---|---|---|---|---|---| ||||||Bal b/fwd|||Revaluation||Bal c/fwd| ||||||1 Jan 2020|Income|Expenditure|of Assets|Transfers|31 Dec 2020| |Fabric Fund|||||16189|6250|42027|1113|35527|17052| |Churchyard|||||8158|57|10653|132|15008|12702| |Community|Centre||||876211|41527|63991||45616|899363| |Fund for St|Paul's|Project||||6250||||6250| |Special charitable||efforts|||2602|1921|1180|||3343| ||Total|Restricted||Funds|903160|56005|117851|1245|96151|938710| ||Unrestricted||Funds||124012|177393|103867|0|-90151|107387| ||Total PCC||Funds||1027172|233398|221718|1245|0|1046097| ## ## ## ## |Deane|S nod —Parochial|re resentatives|re resentatives|re resentatives|ofthe lait|ofthe lait||2020 —2023|2020 —2023| |---|---|---|---|---|---|---|---|---|---| ||Ms Helen Byrne||||||||| ||Mrs Rhona Snelson||||||||| ||Mr John Theobald||||||||| |||||Sub-total: 8|||||| |Elected|re resentatives
ofthe lait||||||||| ||Terry Cunningham|(Co-opted on 4|||November||2020)||| ||Jane Dalziel —Secretary||(re-appointed|||on 4 November|||2020)| ||Nydia Gibson||||||||| ||Mark Gleave||||||||| ||Alan Jackson||||||||| ||Karen Lewis (Co-opted on 4 November|||||2020)|||| ||Kate Lewis (Co-opted on||4 November 2020)||||||| ||Barbara Mayers||||||||| ||Victoria Midg Icy (Co-opted on|||13January 2021)|||||| ||lan Millington —Lay|Vice-Chairman|||(re-appointed|||on 4|November 2020)| ||Tracy Evans||||||||| ||Paul Price||||||||| ||Charles Van Ingen|—Treasurer||(re-appointed|||on|4 November 2020)|| ||||Grand total: 21||||||| |De|u|Churchwardens|||||| |---|---|---|---|---|---|---|---| |At the||APCM held on 4 October 2020, the following||people were|appointed|Deputy|| |Churchwardens:|||||||| |||Alan Jackson|||||| |||Rhona Snelson|||||| |||Diane Shaw|||||| |Sides||eo le for 2020 —2021 a|ointed at the PCC meetin||held on 4|November|2020| |||Alan Abbott|||||| |||Liz Bird|||||| |||Gail Boisson|||||| |||John Boisson|||||| |||Terry Cunningham|||||| |||Rob Evans|||||| |||Tracy Evans|||||| |||Derek Fogg|||||| |||June Fogg|||||| |||Nye Gibson|||||| |||Graham
Loach|||||| |||Jill Loach|||||| |||Barbara Mayers|||||| |||Fiona Murphy|||||| |||Beverley Price|||||| |||Judith Renton|||||| |||Joan Rippon|||||| |||Diane Shaw|||||| |||Mike Thorne|||||| |||Janet Wallace|||||| |||Jim Wallace|||||| |||Linda White|||||| |||Helen Young|||||| ## ##