# # # 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.|||||| ## ## ## ## ## ## ## ##