Christ Church Hlghor Bebington- Annual Rewt 2022 EGI6 VTE
Christ Churd) Higher Bebington- Annual Report 2022
Christ Church Higher Bebin9ton- Annual Rèport 2022 WA .*4¢
Christ Church Higher Betinglon- Annual Roport 2022
| Page | ||||
|---|---|---|---|---|
| General Information |
I | |||
| Statement of PCC's responsibilities | II | |||
| Independent Examiner's |
Report | III | ||
| Statement ofFinancial | Activities (SOFA) |
IV | ||
| Balance Sheet | V | |||
| Notes to the Accounts | ||||
| Note 1 |
Accounting Policies |
VI | ||
| Note 2 | Incoming Resources |
VII | ||
| Note 3 | Resources Expended | VIII | ||
| 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 | Grants Received | 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 |
| Curate The Reverend George Roach |
Curate The Reverend George Roach |
Curate The Reverend George Roach |
Curate The Reverend George Roach |
Curate The Reverend George Roach |
|||||
|---|---|---|---|---|---|---|---|---|---|
| Membership ofthe Parochial Church Council Details of the membership ofthe Parochial Church |
Council during 2022 are set out in Appendix | II ofthe | Annual | ||||||
| Report. | |||||||||
| Address for correspondence: |
|||||||||
| Parish Office | |||||||||
| Christ Church Community |
Centre | ||||||||
| Kings Road | |||||||||
| Higher Bebington | |||||||||
| Honorary Treasurer |
Independent Examiner |
||||||||
| Charles Van Ingen | Janet Wallace | ||||||||
| 1 Blakeley Brow | 11 Mount Avenue | ||||||||
| Raby Mere | Higher Bebington | ||||||||
| Wirral | Wirral | ||||||||
| Cheshire | Cheshire | ||||||||
| CH63 OPS | CH63 5NU | ||||||||
| Bankers | Accounts | ||||||||
| HSBC pic 58 Bromborough Village Bromborough Wirral |
Road | 01466909PCC General Account 01466917Community Centre Operating 61043358Planned Giving Account 61043374100Club Account |
Account | ||||||
| Cheshire | 71059998Community Centre Capital |
Account | |||||||
| CH62 7ET | 51070916Fabric Reserve Account | ||||||||
| Investment Managers CCLA Investment Management Ltd The CBFChurch ofEngland Funds |
Deposit Fund Accounts 609146001DFabric Reserve 609146002D New Community Centre |
||||||||
| Senator House | |||||||||
| 85Queen Victoria Street London EC4V4ET |
[All cheques require two signatures. signatories as approved by the PCC |
The authorised are: the Vicar, |
the | ||||||
| two Churchwardens and the Treasurer] |
|||||||||
| Insurers | Insurance Policy |
||||||||
| Ecclesiastical Insurance |
Office | pic | 04/XPG/0256401 ParishPlus (covering |
the | Church | and | |||
| Church Customer Services |
the Community Centre). |
| Forthe year ended | 31 | December 2022 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Tata( | |||||||||
| Note | Funds | Funds | 2022 | 2821 | Additional | information | ||||||
| A Incoming Resources | ||||||||||||
| A1 Incoming resources from generated | funds A1a Voluntary income A1b Activities for generating funds A1c investment income |
2a 2b 2c |
138441 6747 61 |
6946 10095 1314 |
145387 16842 1375 |
138/84 7/es 588 |
||||||
| A2 Incoming resources from charitable | activities | 2d | 9499 | 37175 | 46674 | 2/128 | ||||||
| A3 Giber incoming resources | 28 | 6637 | 57868 | 64505 | 28887 | |||||||
| Total incoming | resources | 161385 | 113398 | 274783 | /84rre | |||||||
| BResources Expended 81 Costs ofgenerating funds |
B1aCosts ofgenerating voluntary B1bFundraising trading: cost of |
income | 3a 3b |
77 453 |
0 0 |
77 453 |
77 o |
|||||
| goods sold and other costs B1cinvestment management costs |
3c | 0 | 0 | 0 | 0 | |||||||
| B2Charitable activities B3Governance costs B4Other resources expended |
3d 38 3f |
124340 0 2140 |
119504 0 0 |
243844 0 2140 |
fseeof 8 0 |
|||||||
| Total resources tx |
expended | 127010 | 119504 | 246514 | 198878 | |||||||
| Net incoming/outgoing resources before |
transfers | 34375 | -6106 | 28269 | -ssoo | |||||||
| C Transfers | Gross transfers between funds Net Incoming/outgoing resources before other recognised gains snd losses |
19 | -1905 | 1905 | 0 0 |
a -3900 |
||||||
| D Other recognised gains/losses D1 Gains on revaluation affixed assets |
for | 0 | o | |||||||||
| the charity's | own use | |||||||||||
| D2 Gains/losses on investment |
assets | 15 | 0 | -2575 | -2575 | 2738 | ||||||
| D3Actuarial gains/losses on defined |
0 | 0 | 0 | 0 | ||||||||
| benefit pension | schemes | |||||||||||
| Total ofrecognised | gains/losses | 0 | -2575 | -2575 | 2788 | |||||||
| Net movement in funds |
32470 | -6776 | -2575 | i»ez | ||||||||
| EReconciliation ofFunds | Total funds brought forward Total funds carried forward |
19 19 |
117401 149871 |
927534 920758 |
1044935 1070629 |
| As af, 31 | Dec | embe | r | 2022 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||||
| Notes | Funds | Funds | 2022 | 2021 | |||||
| A Fixed assets | |||||||||
| A1 Intangible assets A2 Tangible assets A3 Heritage assets A4 Investments |
13 15 |
0 0 0 |
877621 0 19514 |
0 877621 0 19514 |
0 889510 0 22089 |
||||
| Total fixed assets | 0 | 897135 | 897135 | 911599 | |||||
| BCurrent assets | |||||||||
| B1Stocks and | work-in-progress | 0 | 0 | 0 | 0 | ||||
| B2Debtors | 14 | 21924 | 3318 | 25242 | 4662 | ||||
| B3Investments | 0 | 0 | 0 | ||||||
| B4Cash at bank | 16 | 137795 | 55042 | 192837 | 166112 | ||||
| Total current assets | 159719 | 58360 | 218079 | 172774 | |||||
| C Liabilities | |||||||||
| Creditors: | Amounts | falling | due within one year | 17 | 9848 | 6387 | 16235 | 9066 | |
| Net current assets | 149871 | 51973 | 201844 | f63666 | |||||
| Creditors: | Amounts | falling | due 2 to 10years | 18 | 28350 | 28350 | 30350 | ||
| Total Net Assets | 149871 | 920758 | 1070629 | 1044936 | |||||
| Represented | by: | ||||||||
| PCC Funds | |||||||||
| Unrestricted | 19 | 149871 | 149871 | 117401 | |||||
| Restricted | 19 | 920758 | 920758 | 927534 | |||||
| Total | PCC | Funds | 149871 | 920758 | 1070629 | 1044935 |
| 1 Accounting Policies |
|---|
| 1.1 Basis of Financial Statements The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities 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 statements 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 Habington PCC doss 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 are recognised when the incoming resource to which they relate is received, User contributions to the running ofthe Community Centre are recognised as they become due. 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 ars readily quantifiable. Dividends are accounted for when declared receivable; interest as and when accrued by the payer. All incoming resources are |
| accounted for gross. |
| 1.4 Resources Expended Grants and donations are accounted for when paid over or when awarded if thai award creates a binding or constructive obligation on the PCC. The diocesan parish share expected lo 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 the vicar and churchwardens on special trust for the PCC and which require a Faculty for disposal are inalienable property and are lisied in the church's inventory which can be inspected at any reasonable time. For anylhing acquired prior to2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. |
| Tangible fixed assets for use by ihe charity are capitalised ifthey can be used for more than one year and cost at least E1,000.They are valued at cost orelse, for gifts-in-kind, at a reasonable estimate of their open market value on receipt. |
| Depreciation is calculated to write offthe capitalised cost offixed assets less their currently anticipated residual fair value over their estimaled useful |
| lives as follows: |
| Land Nil |
| Buildings 50years |
| Buildings (wooden) 8years |
| Office, kitchen equipment etc 4 years |
| Garden equipment 2 years |
| 1.6 Investments altd short-term deposits Investments quoted on a recognised slock exchange, or whose value derives from them, are valued at market value at the year-end. |
| Notes to the Accounts | Notes to the Accounts | Notes to the Accounts | ||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 8 Community Centre Report (includes INen "ms-"a»vs'cvtwau mcrmau. "usvrux»taossa naw':nau nxaxa":=~'awx» |
in Sheds) 2022 ." .u.usssww. |
2021 srrssrws. aac |
uua | stat»a". 'g- .rvaaw --;:,";—:.wsva er;"te | i sn»c-uwc. c.u. .c:, | |||||||||||||||||||||
| Account | ||||||||||||||||||||||||||
| Code | ||||||||||||||||||||||||||
| Ba Operating | Income - User Contributions | |||||||||||||||||||||||||
| 1230 | Adult Groups, professional Groups |
22730 | 9335 | |||||||||||||||||||||||
| 1234 | Men in Sheds | 1220 | 105 | |||||||||||||||||||||||
| 1232 1232 |
Voluntary Groups (Under 1es) Incame from social initiatives (except Lunch club) |
1669 4287 |
796 1677 |
Tuesday activities, | connect coffee, Film club, Tea Dance | etc | ||||||||||||||||||||
| 1235 | income from Lunch Club | 1312 | 0 | |||||||||||||||||||||||
| 1233 | One-off bookings | 5957 | 1388 | |||||||||||||||||||||||
| 37175 | foool | |||||||||||||||||||||||||
| Grant | Income | for operations | ||||||||||||||||||||||||
| 0892 | Raby church of England | schoal Trust | eee | 0 | ||||||||||||||||||||||
| 0802 | Wirrel Borough cauncil- | wirrel Togelher Fund | 1000 | 2660 | ||||||||||||||||||||||
| OSO2 | Winal Borough Council- | Miscellaneous | 2201 | 5000 | ||||||||||||||||||||||
| O8O2 | ASDA Foundation | 1000 | 0 | |||||||||||||||||||||||
| 0802 | Foodbenk | 100 | 0 | |||||||||||||||||||||||
| 0882 | Toy Appeal | 100 | 0 | |||||||||||||||||||||||
| Tatal | Grant Incame | for Operations | 5087 | 7660 | ||||||||||||||||||||||
| Total Operating | Income | 42262 | 20961 | |||||||||||||||||||||||
| Bb Operating | Expenditure | |||||||||||||||||||||||||
| 2562 2561 2530 2550 2552 |
Clasnirrg materials &consumsbles Cleaning Electricity Insurance Ucences |
779 10080 9915 1802 1186 |
840 9O6O 5529 1626 228 |
In practice, in the light ofCOVID, the Centre Supervisor re-allocated cleaning resource fram the Community Centre ta the church building to help ensure a safe environment for members ofthe cangregstian snd visitors. |
||||||||||||||||||||||
| 2001/2/2010 | Management** | 12241 | ross/ | |||||||||||||||||||||||
| 2055 | Community Engagement |
Worker | 10444 | 0 | ||||||||||||||||||||||
| 2540 | Community Engagement |
Projects | 7649 | 0 | ||||||||||||||||||||||
| 2595 | Men In Sheds | 44 | 2099 | |||||||||||||||||||||||
| 2565 | Milk etc | 622 | 0 | |||||||||||||||||||||||
| 2590 | Repairs, refurbishments and improvements |
3905 | 8470 | Sliding door, | electrical repairs | |||||||||||||||||||||
| 2560 | Servicing ofplant & equipment | 2928 | 2671 | |||||||||||||||||||||||
| 2563 | Stewarding | 275 | 50 | |||||||||||||||||||||||
| '2570 | Waste removal | 1932 | 1940 | |||||||||||||||||||||||
| 2580 | Water | 1172 | 300 | Credit from 2020 has worked | through | 2021 | ||||||||||||||||||||
| Total Operating | Expenditure | 649?4 | 41484 | |||||||||||||||||||||||
| -The PCC employed one |
person | in the | role of Community | Centre | Administrator | on a part-time | basis | |||||||||||||||||||
| This person also deputised for the |
Parish Secretary | during | holidays | |||||||||||||||||||||||
| '*The PCC employed one |
person | in the | role ofCammunity | Centre | Supervisor | on a part-time | basis | |||||||||||||||||||
| C F enewa ra t |
und | |||||||||||||||||||||||||
| Community Engagement Worker Cost of one-aff Community events Equipmenl for Community IT training/support Supplies for ongoing Community activities |
10444 5598 742 1606 |
We received a grant of 636,000from Wirrsl Borough Cauncil through CVF (Community, Voluntary &Faith) Renewal Grant Fund, The grant fully expended by 31March 2023. |
the ista be |
|||||||||||||||||||||||
| Use af rooms for Community actvitiss |
6540 | |||||||||||||||||||||||||
| Total expenditure to 31 December |
2022 | 24930 |
| 15Investments | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Movements in the |
year: | |||||||||||
| Market value at 1 January Add: Additions to |
2022 investments |
at cost | 22089 0 |
|||||||||
| Less: Disposals at carrying value Add: gains on revaluation |
0 -2575 |
|||||||||||
| Market value at 31 | December | 2022 | 19514 | |||||||||
| 'I | ||||||||||||
| Details ofholdings | ||||||||||||
| Price | Value | Gain | ||||||||||
| Holding | per Share | Value | at | on | ||||||||
| 31 Dec 2022 | 31 Dec 2022 | 31 Dec 2022 | 31Dec 2021 | Revaluation | ||||||||
| CBFChurch of England | Investment | Fund - | Income Shares | |||||||||
| Fabric Fund | ||||||||||||
| Ref609146001S | 844.52 | 2066.14 | 17449 | 19751 | -2302 | |||||||
| General Fund |
||||||||||||
| Ref609146002S | 100.00 | 2066.14 | 2065 | 2338 | -273 | |||||||
| Total | 19514 | 22o89 | -2575 | |||||||||
| 16Cash at Bank | ||||||||||||
| Account Number | 31 Dec 2022 | 31Dec 2021 | ||||||||||
| l | ||||||||||||
| Current Accounts - HSBC |
||||||||||||
| PCC General Account | 01466909 | 44958 | 27220 | |||||||||
| Community Centre Operations |
Account | 01466917 | 43925 | 7963 | ||||||||
| Planned Giving Account |
61043358 | 60 | 1055 | |||||||||
| 100Club Account | 61043374 | 1295 | 556 | |||||||||
| Cash in safe |
1100 | o | Men in Sheds | |||||||||
| sub-total | 91338 | 36794 | ||||||||||
| Capital Accounts | ||||||||||||
| Fabric Reserve Account | - | HSBC | 51070916 | 43284 | 72298 | |||||||
| Fabric Reserve CBF | 60914001 | D | 47648 | 46513 | ||||||||
| sub-total: | Fabric | Fund | 90932 | 118811 | ||||||||
| Community Centre Capital Community Centre CBF |
Account | - | HSBC | 71059998 60914002D |
3052 7515 |
5089 7418 |
||||||
| sub-total: | Community | Centre | 10567 | 12507 | ||||||||
| Total | 192837 | 168112 | ||||||||||
| CBF = Church of England | Central Board of Finance | |||||||||||
| Total cash investments | with CBF | 55163 | 53931 |
| ovements | in restricted funds | du | rin | g 2 |
022 | 022 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Bal b/fwd | Revaluation | Bal | c/fwd | |||||||||||
| 1Jan 2022 Income |
Expenditure | ofAssets | Transfers | 31 Dec 2022 | ||||||||||
| Fabric Fund | 19751 | 8593 | 6194 | -2302 | 0 | 19848 | ||||||||
| Churchyard | and Church Grounds |
2339 | 0 | 0 | -273 | 0 | 2066 | |||||||
| Community | Centre | 890101 | 98508 | 90790 | 1025 | 898844 | ||||||||
| Fund for St | Paul's Project | 12500 | 0 | 12500 | 0 | 0 | ||||||||
| Special charitable efforts |
2843 | 6297 | 10020 | 880 | 0 | |||||||||
| Total Restricted Funds |
927534 | 113398 | 119504 | -2575 | 1905 | 920758 | ||||||||
| Unrestricted Funds |
117401 | 161385 | 127010 | 0 '"'+l.,"rs,'I x |
-1905 ',r.',aw, |
I | s | 149871 | ||||||
| Total PCC Funds | 1044935 | 274783 | 246514 | -2575 | 0 | 1070629 | ||||||||
| NOTES | ||||||||||||||
| Fund | for St Paul's Pro'ect | |||||||||||||
| During | 2020, ES000was anonymously | given to support the St paul's project. | On this E1250 | Gift Aid was claimed, | A further ES000 | |||||||||
| plus E1250Gift Aid was given anonymously | during | 2021bringing | the total to | E12,500. | ||||||||||
| At the | time that these donations | were | made, there was a general | expectation | that a Pastoral | Scheme joining Christ Church | Higher | |||||||
| Bebington with St Paul's Tranmere |
would be implemented during |
2021.For various reasons, | this is not now | being | taken | forward | ||||||||
| and the donor asked that the funds | be | transferred | to St paul's Tranmere pCC |
to support their | building project. |