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← The Parochial Church Council Of The Ecclesiastical Parish Of St. Mary Upton (Overchurch)

2023-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

Church Road Upton Wirral CH49 6JZ www.stm-upton.org.uk Email: office@stm-upton.org.uk CHARITY NUMBER: 1132542

ANNUAL REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2023

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

CONTENTS

Pages

(1)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Administrative information

St Mary's Church Upton (Overchurch) is situated in Church Road, Upton, Wirral. It is part of the Diocese of Chester within the Church of England.

The Church office is on the premises:

Address:

St Mary’s Church Office, 2 Church Road, Upton, Wirral, CH49 6JZ

Telephone no. 0151 677 1186.

Email: office@stm-upton.org.uk

Structure, governance and management

All members of the Parochial Church Council (PCC) are Trustees. The method of appointment of PCC members is set out in the Church of England Representation Rules.

The PCC consists of the Vicar and Associate Vicar, the Churchwardens and Treasurers, up to 15 members elected at the Annual Parochial Church Meeting (APCM) which usually takes place in April, and similarly elected members of Deanery Synod. Congregation members are eligible and encouraged to register on the Church Electoral Roll prior to the APCM each year. This then entitles them to vote and to be nominated for PCC membership.

The Electoral Roll is completely revised every six years. PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds are spent. The PCC meets at least six times a year. Given its wide range of responsibilities, the PCC operates through a number of sub committees, each dealing with a particular aspect of Church life. The committees at St Mary’s are:

Standing Committee World Church Group Financial Management Group Centre Management Committee Christians Against Poverty (CAP) Management Committee Fabric and Property Committee Children & Young People (CYP) Management Committee ECO Group Governance Advisory Group

Each committee includes a member(s) of the PCC, and provides minutes to report back to the PCC following each meeting. The minutes are considered and discussed, and recommendations made by the PCC are taken back to the committees to be acted upon.

Committees may include other Church members not on the PCC, but on the electoral role, as required. In this way every PCC member is made aware of decisions taken by each specific committee. This is especially important for any financial implications of decisions made at committee stage. The PCC is continually reviewing and updating policies and procedures, through the Governance Advisory Group, in line with guidance from the Church of England and the Charity Commission.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees

5 members elected each year at the APCM for a 3 year term, maximum 2 consecutive terms, giving a degree of continuity, with regular turnover.

PCC members for year 2023/24

Ex Officio members :

Incumbent: The Reverend Nicola Eastwood (until 10 November 2024)

Associate Vicar: The Reverend Alec Ham

Churchwardens: Mr Paul Eddon Mrs Alison Elliott (appointed 27 April 2022, resigned 24 April 2023) Dr Anne Tomlinson

Associate Wardens: Mr Mark Turner (appointed 27 April 2022) Mrs Alison Elliott (appointed 24 April 2023)

2020-23

Mr Richard Farrell Mrs Annemarie Gillet Mrs Rosalind Carter Mr Alastair Miatt

2021-2024

Miss Elizabeth Olsen Mr David Roberts Mrs Alison Elliott

2022 – 2025

Mrs Christine Allen Mr Paul Wilson Mrs Ruth Richards Mr Ken London Mr Martin Hallett

(3)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Deanery Synod 2022-2025

Mr Graham Morris

2023-2026

Mr Richard Farrell Mrs Rosalind Carter Mrs Annemarie Gillett

Treasurer: Mr John Hughes Assistant Treasurer: Mr Stephen Johns PCC Secretary: Mrs Sian Turner

Main Bankers:

HSBC, 4 Dale St Liverpool

Independent Examiners:

GRC Accountants 166 Banks Road West Kirby CH48 0RH

Making a difference wherever we are as we share faith for life in Christ

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Aims and Purposes

St Mary's Church, Upton (Overchurch) exists to promote the Christian faith through its five stated objectives, in accordance with the mission of the Church of England.

In accordance with these objectives, St Mary’s Parochial Church Council (PCC) has the responsibility for co-operating with the clergy and staff team, in promoting within our ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

Staff team

Clergy

Rev Nicola Eastwood Rev Alec Ham

Caretaker

Sandra Fletcher

Office Manager David Steele (appointed 3 June 2024)

Administrators

Rhonda Anson (resigned 30 June 2023) Inga Lanigan

Pastoral Coordinator

Tracey Pugh

Parish Nurse

Elizabeth Hsuan (appointed 1 October 2023)

0-18s team

Cat Farrell Becca Johnson Malcolm Kydd

Christians Against Poverty (CAP Wirral)

Jess Parkhouse Christina Green

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Cleaners

Karen Bradley (resigned early 2023) Gretta Chadwick (resigned early 2023) Di Collins (retired June 2023) Emma Hoyle (resigned October 2023) Joshua Hoyle (appointed June 2023, left August 2024) Yuliia Pavlova (appointed November 2023, left July 2024) Sandra Cookson (appointed July 2024) Rachael Lavin (appointed September 2024)

Premises

St Mary’s Parish Church complex and grounds St Mary’s Centre, Saughall Massie Road The Bank, Upton Village 43 Grafton Drive, Upton 10 Manor Drive, Upton Salacre Lane Graveyard

The PCC is also specifically responsible for the maintenance of the Church and all its buildings, grounds, two graveyards, car park. Maintenance of all the buildings is overseen by the Fabric and Property Committee, and the resident caretaker. The committee plans a rolling programme of maintenance and improvement and arranges any necessary work identified in the diocesan Quinquennial Church inspection. The Church building in particular needs careful maintenance being Grade 2 listed. The Centre on Saughall Massie Road, about a mile from the Parish Church, holds services and activities, mainly for people living in that area of the parish. It has its own congregation although there is some overlap with the Parish Church.

When planning Church activities for the year, the incumbent and the PCC have to consider the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities for the advancement of religion. We aim to enable people in the parish and local area to live out their faith as part of our commitment to “Faith for Life in Jesus”. We also enable our buildings to be used by the community for a variety of purposes, and our car park is normally available for general use during the day.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Objectives and Activities

Celebrating our faith through worship in the widest sense

The PCC is committed to enabling as many people as possible to worship and to become part of our Church community. An overview of worship throughout the parish is maintained. Our aim is to make Church services varied, relevant, helpful and spiritually enriching to all who attend. We try to enable people to develop a deeper faith through participating in prayer, reading, music, learning from scripture, and the sacrament.

St Mary’s has been fortunate that its modern comprehensive audio-visual system which provides high quality sound, recording, lighting and visual facilities and expertise has been able to support the livestreamed services.

The website and Facebook page have continued to inform, encourage and inspire our congregations and the local and wider community in their faith. Sermons, videos and bible study notes are available to view or listen to at leisure. We now have a card payment machine enabling contactless giving and payment for Church functions.

Welcoming people and helping them belong to our Church family

It continues to be important that St Mary’s should constantly review and adapt activities where necessary to demonstrate the increasing relevance of the Christian message in people’s daily lives.

Currently there are 4 services on Sundays, 3 at the Parish Church- a quiet, reflective traditional service (8.45am); a more lively family orientated service (10.30am) with children’s groups running alongside; a relaxed style evening service (6pm), with a teenage group afterwards and a friendly informal service at The Centre (11am). Holy Communion is available on a monthly rotation between the Sunday services, and every week at a Wednesday 11am service at the Parish Church. The 10.30am service has been recorded when possible since the Covid19 pandemic as some people are unable to attend Church. We consider it an important way to make our services open and easily accessible.

The 0-18s staff run a variety of activities through the week for different age groups as well as the Sunday groups. The teenage work runs mainly from The Bank, with various groups and after-school drop-ins during the week. They also run “Treading the Boards” theatre group who do 2 shows per year, and a School of Rock instrumental teaching and performance group. Two residentials are also run each year with Christian input.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Welcoming people and helping them belong to our Church family (continued)

Groups and activities are in place to encourage people of all ages to connect with St Mary’s and The Centre and to make friendships. The nature of such groups is fluid and adapted to specific needs and interests, including elderly, bereaved, lonely, toddlers and carers, children, teenagers, reading groups, new parents, Rainbows/Brownies and Guides, knitters/crafters, walkers, retired men, homegroups, Bible Studies and prayer groups. The Centre received a grant of £800 through a local councillor.

Numbers at our independent Pre-School have dropped this year but it has always had a good reputation and hopefully numbers will increase again soon. It has its own Facebook page for communication with parents and supporters. The NHS now hires rooms 3 times a week for respiratory clinics. Those attending are welcomed warmly by Church staff and volunteers. Similarly, a local children’s dance club meets twice weekly. There is a lively weekly after-school FUSE club in association with a local primary school.

In May we held a Church weekend – ‘All Together Now’. It was felt that it might be too expensive for some Church members if we went away from Wirral for the weekend so instead we spent the Saturday morning and afternoon at a Church a few miles away where we combined worship sessions with talks from an invited speaker. This was followed by a barbecue and ceilidh back at St. Mary’s in the evening. On Sunday there was one morning service for all four congregations after which most people stayed for lunch.

St. Mary’s has a great team of employed staff and none of them are paid less than the real living wage.

Becoming a healing community where people are helped in their pain and struggles

As a Church we recognise that there are times when people need additional support and help, because of circumstances such as crisis, need, illness or bereavement. The clergy and pastoral team support many needy or bereaved families, as well as those suffering physically and mentally. Some people who were supported during the pandemic have now become part of our Church community by attending services or other groups. This has given opportunities for learning about Christian faith through Bible study, prayer and discussion, and provided contact, healing and support. The Elder Branch group leaders have been especially careful to support their members, who mostly lack online media access, and need personal contact. Our Place, at The Centre and the Forget Me Not Café, Monday Makers and Midweek service at the Parish Church all provide refreshments and companionship.

This year we appointed a Parish Nurse who commenced working one day a week in October. She is able to support and advise people with health issues including end of life care. She holds drop-in sessions and can do home visits when needed. Her role is to link health and spiritual care but doesn’t include prescribing or altering treatment regimes.

We have increased the number of trained First Aiders.

Following on from the Winter grant that we were awarded by Wirral Borough Council in 2022, this year we received a Summer grant. Like last year, this has been used to provide meals and food hampers for elderly people and families in particular need.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

As well as this we have a team of licensed Communion Assistants who administer communion when needed to those who are housebound in their own home or nursing home. This is greatly appreciated by those who receive such visits. We have a bereavement team who are members of the congregation who have been trained to visit and support those who are newly bereaved. The bereaved families may have no prior association with St Mary’s, but are invariably pleased and thankful to be supported during a very difficult time. Bereaved people are invited to the Forget Me Not Café each Monday morning.

Christians Against Poverty (CAP) is a national organisation which supports people in managing a way out of debt and back into solvency. Supported by the CAP head office in Bradford, CAP Wirral has for many years run a Debt Centre hosted and supported by St Mary’s with other local churches. It has 2 part-time staff – a debt centre manager, and a debt coach, assisted by a volunteer network. There have been many life-changing stories of the impact CAP has had on lives of local people.

St Mary’s staff continue to provide the Chaplaincy for the local Woodchurch CofE High School, and they have particular input in delivery of the RE lessons, assemblies and developing the school’s values.

St Mary’s believes that God answers prayer and Christians are called to pray for one another. There are several organised open prayer groups which anyone can join during the week, and specific prayer can be requested. Many Church members belong to small home groups which meet regularly for Bible study, prayer and fellowship.

Equipping disciples to make a difference wherever we are

Our clergy team carefully plan a preaching and teaching programme for Sunday services which is followed up in homegroups. This provides a solid base of practical and biblical teaching to help build up Church members into Christian maturity and equip them for service ‘wherever they are’. As well as the varied activities referred to previously, Church members are encouraged to make their faith relevant in ways relating to their interests and concerns.

As a Church and PCC it is considered that part of Christian responsibility is to care for God`s creation in line with the principles of the A Rocha organisation, which started from St Mary’s in 1983. Our hardworking ‘Eco team’ help to raise our awareness of local and wider environmental issues and encourages people to think about their personal use of the Earth’s resources based on the ethos of “Living Lightly”. We have also developed a managed conservation garden in the Church grounds. We are very pleased to have received two Eco-Congregation Awards for this and other environmental initiatives. The Church of England has encouraged Churches to be carbon-neutral by 2030, a major challenge. In the year 2023/24 we reduced our energy use by 7%. We held a ‘Living Lightly’ and sustainability weekend in September to coincide with A Rocha’s 40[th] birthday. In 2024 an air source heat pump and solar panels have been installed at the Bank.

Alongside initiating local outreach activities, St Mary’s supports a number of Church members working overseas through its World Church Group. Our link missionaries are spread across countries in Europe and Africa, and are involved in projects such as medical work, Bible translation, water treatment, conservation, international justice and drug rehabilitation. They appreciate the prayer, financial and friendship support that St Mary’s offers.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

We distribute nearly £40,000 annually to our link missionaries and other mission organisations. For some of these people it is their only income. Within its scope is a Young People in Mission fund which helps to support young Church members who want to participate and gain experience in fulltime service for a short period with overseas or UK based Christian organisations; young people are encouraged to apply.

St Mary’s also runs courses introducing the basics of Christian faith (ALPHA) and offers further teaching and training in more specific areas as the need arises. Throughout the year a series of courses and Bible Studies are held to enable Christians to develop and grow in their faith, knowledge and understanding. We continue to recognise our Christian responsibility to share our resources and personal wealth with others as we collect food, clothing and toiletries on a weekly basis which are then donated to local charities. As part of our decisions relating to our Faith Building project a tithe was made of money donated to be used to support local and worldwide mission. Discussions are ongoing to select suitable initiatives and organisations for these gifts. The total sum to be distributed is in the region of £173,000.

Delighting in sharing our faith in relevant ways

Church members are encouraged to share their faith when appropriate with people they know and meet. One way is by inviting them to events and activities where they can visit Church in a relaxed environment with hospitality and opportunities to meet other people. During 2023 we have held a ladies’ curry night, a men’s breakfast and a quiz night.

On the first Sunday of the month, eight or nine times a year, instead of the usual evening service, we have Sundays@7 during which a Christian with an interesting life story is interviewed, with time to chat and enjoy refreshments. This is an ideal opportunity for Church members to bring friends or family and invitation cards are widely circulated. Several members are actively involved with the Upton Village Community Group, and take part in activities such as litterpicking and gardening. St. Mary’s and the Community Group jointly organise events which are often hosted by St Mary’s. In September we held Heritage Open Days which included Heritage Trail walks, an exhibition in the Church, a talk about church bells and refreshments. In late November we hosted the Christmas Lights Switch On with included music, dancing displays and carol singing.

In September we held the first of our monthly Repair Cafés. People can bring household items, clothes, computers, bikes etc in need of repair and a group of volunteers will repair them if possible. Before Easter and Christmas each year, cards with details of Church services and other Church activities are delivered by volunteers to every home in the parish.

Future Developments

We continue to welcome new opportunities to forge links with the local community.

Training for volunteers who serve in many ways continues, along with renewal and updating of correct policies and procedures to ensure smooth and safe operations. Safeguarding training is imperative and there is an ongoing programme implemented by our Parish Safeguarding Officer who ensures volunteers, trustees and staff complete all relevant courses and DBS checks. All PCC members complete basic levels of Safeguarding Training. We intend to increase the number of people who have completed the Safeguarding Leadership course run by Chester Diocese.

The Church weekend in May was very successful and a similar weekend was held in 2024.

We will continue to look into ways of saving energy.

On 8 September 2024 our vicar, Rev Nikki Eastwood took her last service at St Mary’s. The leadership team have already started the process of appointing her replacement.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Volunteers

The Churchwardens would like to acknowledge the enormous contribution made by the very large number of volunteers to all aspects of St Mary’s Church in its ministry to the Church family and wider community. Much valuable work is normally done in support of our Sunday services by welcomers, pray-ers and readers, musicians, audio-visual technicians, Holy Communion assistants and those who serve refreshments after each service.

We continue to be particularly grateful to the treasurers for their invaluable work on the Church finances and to all members of the PCC for their contribution and commitment to our ministry. It is not overstating things to say that without its willing volunteers St Mary’s could not fulfil its ministry to the parish and we are immensely grateful to all those who give so generously of their time, skills and resources to enable this work to continue.

The Church is our people, God’s people.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Financial Review

Results

The church made an overall deficit of £5,410 (see page 15) for the year. An analysis of this is as follows:-

World Church – Surplus
C.A.P – Surplus
Childrens Youth Project – Deficit
Faith Building Project – Surplus
General Fund – Deficit
Legacy Fund – Surplus
Reserve Fund – Deficit
Property Fund - Deficit
Total Unrestricted Funds – Deficit
Restricted Funds – Deficit
Deficit		 (2,439)
3,958
(1,140)
3,021
(1,389)
57,217
(24,037)
(36,078)

(887)
(4,523)

(5,410)

The Unrestricted Funds Deficit of £887 becomes a surplus of £35,191 if the movement on the Property Fund (largely depreciation) is excluded. However, if the exceptional net movement on the Legacy Fund (an increase of £57,217) is taken out and the transfers from the Parish Share Fund and Contingency Fund are similarly excluded then the deficit becomes £63,626. The treasurers are aware of this and as the general economic outlook is improving it is hoped that the Church members will meet the challenge to correct the situation over a period of time.

Following guidance from the Charity Commission, the PCC have agreed that the Church should have at least 2 months of normal expenditure in reserves at 31 December 2023 (approximately £87,000), was easily met.

Risk

The PCC is very aware of the risks that the Church is exposed to, and continues to undertake policies to minimize them. They include the proper DBS clearance according to Diocesan policy and training of people working with children, taking out insurance to cover all known risks, and from a financial point of view the large number of committed members giving regularly is thought to ensure the sustaining of the Lord’s work at St Mary’s.

Training

All elected members are asked to read the information contained in the booklet ‘Trusteeship - an introduction for PCC members’ a publication produced jointly by the Archbishop’s Council and the Charity Commission outlining the duties and responsibilities of those engaged in PCC membership to ensure they are accepting of and familiar with, the requirements that will be made upon them. All members of the PCC are encouraged to go on courses where appropriate, to keep up-to-date.

Public Benefit

The trustees believe that the report and accounts clearly indicates continued compliance with the duty in section 17 of the Charities Act 2011 regarding public benefit.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Statement of Trustees’ responsibilities

Law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with applicable law, regulations and trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of St Mary’s Parish Church Council

Paul Eddon (Chairman)

20 October 2024

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INDEPENDENT EXAMINERS’ REPORT TO THE PAROCHIAL CHURCH COUNCIL OF

THE ECCLESIASTICAL PARISH OF ST MARY'S CHURCH, UPTON (OVERCHURCH)

I report on the accounts for the year ended 31 December 2023 set out on pages fifteen to twenty-eight.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. The Charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Certified Accountants.

It is my responsibility to:

Basis of the independent examiner's 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 given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention.:

have not been met; or

G Cooper 21 October 2024

GRC Accountants 166 Banks Road West Kirby Wirral CH48 0RH

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
2(a)
Charitable activities
2(b)
Other trading activities
2(c)
Investment income
2(d)
TOTAL

EXPENDITURE ON
Raising funds
3(a)
Charitable activities
Grants
3(b)
Other activities directly relating to
the work of the church
3(c)
Management and administration
3(d) & (e)
TOTAL
Net gains/(losses) on investments
11
NET INCOME/(EXPENDITURE)
TRANSFERS:-
To
From
NET INCOME/(EXPENDITURE)
AFTER TRANSFERS
Total funds brought forward


BALANCES CARRIED FORWARD
AT 31 DECEMBER 2023 (2022)

 Children &
Total Funds
General
FBP
Youth Project
Restricted
Funds
2023
2022
£
£
£
£
£
£
456,171
863
15,446
5,525
478,005 414,185
71,571
-
34,430
-
106,001 89,115
-
-
2,804
-
2,804 3,287
5,531
3,630
100
-
9,261
3,246
533,273
4,493
52,780
5,525
596,071
509,833
-
-
2,300
-
2,300
2,239
41,064
-
-
10,048
51,112
69,303
372,544
1,411
51,481
-
425,436 419,715
122,271
61
139
-
122,471
120,063
535,879
1,472
53,920
10,048
601,319
611,320
(162)
-
-
-
(162)
(600)
(2,768)
3,021
(1,140)
(4,523)
(5,410) (102,087)
-
-
-
-
-
-
-
-
-
-
-
-
(2,768)
3,021
(1,140)
(4,523)
(5,410) (102,087)
2,131,665
101,024
48,007
16,149
2,296,845 2,398,932
2,128,897
104,045
46,867
11,626
2,291,435 2,296,845

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

BALANCE SHEET AS AT 31 DECEMBER 2023

Note
FIXED ASSETS
Tangible fixed assets
5
CURRENT ASSETS
Stock
Debtors
7
Investments
11
Short term deposits
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
FUNDS
Unrestricted:-
10
Faith Building Project
Church
Children and Youth Project
Restricted:-
9
Church
Children and Youth Project		 £
1,166
25,055
2,950
405,878
89,149
524,198
55,133
104,045
2,128,897
46,867
10,651
975		 2023
£
1,822,370
469,065
2,291,435
2,279,809
11,626
2,291,435

Approved by St Mary’s Parish Church Council on 20 October 2024 and signed on its behalf by:-

Dr A Tomlinson (Warden)

Mr P Eddon (Chairman)

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Cash flows from operating activities:
Cash generated from operations
1
Interest paid
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Disposal of tangible fixed assets
Interest received
Net cash provided by (used in) investing activities
Net cash provided by (used in) financing activities

Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period		 2023
£
23,415
-
23,415
(27,966)
-
9,261
(18,705)
4,710
4,710
490,317
495,027		 2022
£
(94,971)
-
(94,971)
-
-
3,246
3,246
(91,725)
(91,725)
582,042
490,317

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
Adjustments for:
Depreciation charges
Loss(gain) on investments
Interest received
Decrease/(increase) in stock
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by (used in) operating activities		 2023
£
(5,410)
46,475
162
(9,261)
(460)
(2,051)
(6,040)
23,415		 2022
£
(102,087)
43,604
600
(3,246)
(89)
(206)
(33,547)
(94,971)

(18)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 . ACCOUNTING POLICIES

Basis of accounting

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC’s, and with the Regulations’ ‘true and fair view’ provisions, together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at fair value.

Financial instruments

The Charity has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the purpose of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gathering of Church members.

Incoming Resources

(19)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

1 . ACCOUNTING POLICIES (continued)

Resources used

Donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Other expenses are accounted for when payable. All expenses, including support and governances are allocated or apportioned to the general fund. Any expenses unpaid at 31 December are provided for in these accounts as an operational expense and are shown as creditors in the Balance Sheet.

Fixed assets

Consecrated and beneficed property is excluded from the accounts by S.10(2)a of the Charities Act 2011.

No value is placed on movable church furnishings held by the church wardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA.

Fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold Property (excluding land) - 2% on cost
Grand Piano - Nil on cost
Motor vehicles - 25% on cost
Sundry equipment - 10%/25%/33 1/3 on cost/reducing balance
Fixtures and fittings - 10%/25%/33 1/3 on cost/reducing balance

Up until December 2015 no depreciation was provided for in relation to the freehold property owned by the Church due to it being all well maintained and therefore had a useful life in excess of 50 years if not substantially more. In 2016, the estimated remaining life of these buildings has been assessed as 50 years and depreciation commenced accordingly.

No depreciation is provided on the piano as it is well maintained and modernisations are not capitalised. Strictly this is not in accordance with FRS 102 but shows a more realistic view of the financial position.

Stocks

Stocks have been valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

Volunteers

The value of voluntary work done by Church members and associates is not accounted for in these accounts although much appreciated. Voluntary work by individuals/businesses not attached to the Church is accounted for as a donation and an expense when it occurs.

(20)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

2. INCOME AND ENDOWMENTS FROM
Children & Total Funds
General FBP Youth Project Restricted
Funds 2023 2022
£ £ £ £ £ £
(a) Donations and legacies
Planned giving:
Gift aid 192,855 650 8,254 - 201,759 221,359
Income tax recoverable on
gift aid, etc. 48,210 213 2,063 - 50,486 55,339
Cash collections 11,818 - - - 11,818 11,930
Government Grants - - - 5,525 5,525 5,000
Sundry donations 113,525 - 5,129 - 118,654 119,557
Legacy 69,763 - - - 69,763 1,000
Aspirational & Outreach 20,000 - - - 20,000 -
456,171 863 15,446 5,525 478,005 414,185
(b) Charitable activities
Courses, etc. - - 22,101 - 22,101 23,425
Wedding fees, etc. 7,987 - - - 7,987 9,919
Church hall lettings, etc. 33,274 - 12,329 - 45,603 36,818
Other 30,310 - - - 30,310 18,953
71,571 - 34,430 - 106,001 89,115
(c) Other trading activities
Sundry - - 776 - 776 402
Unique Shop - - 2,028 - 2,028 2,885
- - 2,804 - 2,804 3,287
(d) Investment income
Bank deposit interest, etc. 5,531 3,630 100 - 9,261 3,246
5,531 3,630 100 - 9,261 3,246
TOTAL 533,273 4,493 52,780 5,525 596,071 509,833

(21)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

3.
RESOURCES EXPENDED
(a)
Raising funds
Village Youth Project
Village Youth Project Unique
-
(b)
Grants
Missionary and charitable giving:
Church overseas
- missionary societies, etc.
- relief and development agencies
Home missions and other Church
societies
Other
(c)
Activities directly relating to the
work of the Church
Ministry: Diocesan quota
Staff expenses
Salaries, etc.
Buildings – running costs
Building maintenance
Training
Catering
Cemetery maintenance, etc.
Music
Special activities
Minibus and travel expenses
Course costs, etc
Outreach
(d)
Church management and administration
Printing and stationery, etc.
Telephone
Salaries
Consultancy
Depreciation
Equipment repairs, etc.
Sundries
(e)
Governance
Independent examination

TOTAL RESOURCES USED		 Children &
Total Funds
General
FBP
Youth Project
Restricted
Funds
2023
2022
£
£
£
£
£
£
-
-
354
-
354
321
-
-
1,946
-
1,946
1,918
-
-
2,300
-
2,300
2,239
16,200
-
-
-
16,200
31,030
17,265
-
-
-
17,265
15,015
7,599
-
-
-
7,599
21,358
-
-
-
10,048
10,048
1,900
41,064
-
-
10,048
51,112
69,303
136,337
-
-
- 136,337
132,367
4,799
-
-
- 4,799
1,749
122,976
-
11,000
- 133,976
126,232
56,907
-
6,514
- 63,421 50,802
37,009
1,411
2,058
- 40,478
56,538
445
-
830
-
1,275
3,613
2,574
-
-
-
2,574
6,328
3,625
-
-
-
3,625
900
1,519
-
-
-
1,519
4,308
3,916
-
-
-
3,916
4,757
-
-
2,037
-
2,037
2,015
-
-
29,042
-
29,042
30,106
2,437
-
-
-
2,437
-
372,544
1,411
51,481
-
425,436
419,715
3,424
-
-
-
3,424
4,159
2,894
-
-
-
2,894
6,833
48,307
-
-
-
48,307
48,150
7,200
-
-
-
7,200
6,000
46,475
-
-
-
46,475
43,604
4,894
-
-
-
4,894
2,499
6,077
61
139
-
6,277
5,818
119,271
61
139
-
119,471
117,063
3,000
-
-
-
3,000
3,000
535,879
1,472
53,920
10,048
601,319
611,320

(22)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

4.
STAFF COSTS
Wages and salaries
Social security costs (employment tax)
Pension contributions
No employee earned more than £40,000 (2022 – £40,000).
The average number of employees (including
part-time and clergy) during the year was:-
Clergy (paid by Chester Diocese)
Administration
Others		 2023
£
173,952
5,579
2,752
182,283
2023
2
3
9
14		 2023
£
173,952
5,579
2,752
182,283
2023
2
3
9
14		 2022
£
166,081
5,604
2,697
174,382
2022
2
3
9
14		 2022
£
166,081
5,604
2,697
174,382
2022
2
3
9
14

During the year the Church continued a pension scheme under the Government’s Auto-Enrolment Regulations. The monies are invested with NEST on a defined contribution basis. Contributions payable are charged to the Statement of Financial Activities in the period to which they relate.

No trustees other than clergy received any remuneration or reimbursed expenses for services provided to the charity during the year (2022 – Nil).

(23)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

5. FIXED ASSETS FOR USE BY THE PCC
Freehold land Sundry
& buildings Minibus equipt, etc
Total
£ £ £ £
GROSS BOOK VALUE
At 1 January 2023 2,033,663 1,250 302,791 2,337,704
Additions 2,447 - 25,519 27,966
Disposals - - - -
At 31 December 2023 2,036,110 1,250 328,310 2,365,670
DEPRECIATION
At 1 January 2023 206,047 1,248 289,530 496,825
Charge for the year 38,525 - 7,950 46,475
Disposals - - - -
At 31 December 2023 244,572 1,248 297,480 543,300
NET BOOK VALUE
At 31 December 2023 1,791,538 2 30,830 1,822,370
At 31 December 2022 1,827,616 2 9,557 1,840,879

The historical cost of the freehold land and buildings purchased prior to 31.12.1997, is £127,149; the valuation of £150,000 was done as at 1 January 1996 by the PCC on an existing use basis. The properties purchased and improvements since then are shown at cost which amounts to £1,886,110. The trustees are not aware of any material changes since the last valuation.

(24)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)


6.
ANALYSIS OF NET ASSETS BY FUND
Fixed assets
Current assets
Creditors – within one year
Fund balance

7.
DEBTORS
Income tax recoverable (including NI refund)
Prepayments
Other debtors

8. (a)LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Accruals
Creditors for goods and services		 Unrestricted Restricted
Funds
Funds
Total
£
£
£
1,822,370
- 1,822,370
512,572
11,626
524,198
(55,133)
-
(55,133)
2,279,809
11,626 2,291,435
2023
2022
£
£
21,054
18,900
1,788
4,064
2,213
40
25,055
23,004
£
£
40,917
48,283
14,216
12,890
55,133
61,173		 Unrestricted Restricted
Funds
Funds
Total
£
£
£
1,822,370
- 1,822,370
512,572
11,626
524,198
(55,133)
-
(55,133)
2,279,809
11,626 2,291,435
2023
2022
£
£
21,054
18,900
1,788
4,064
2,213
40
25,055
23,004
£
£
40,917
48,283
14,216
12,890
55,133
61,173
2,279,809
2023
£
21,054
1,788
2,213
25,055
£
40,917
14,216
55,133
9.
ANALYSIS OF MOVEMENTS ON
RESTRICTED FUNDS
(a)
CHURCH:-
Wirral Borough Council
Miss W. Hodgson-Jones
Mrs M.P. Owen dec’d
Mrs G.H. Beasley (dec’d) Trust
Roy Barker Young People in Mission Fund
(b)
CYP:-
TLG		 Balance
@ 01.01.23
£
5,000
114
100
3,883
5,177
14,274
1,875		 Balance
@ 01.01.23
£
5,000
114
100
3,883
5,177
14,274
1,875		 Income
£
5,525
-
-
-
-		 Resources
Transfer
used
£
£
-
8,148
-
-
-
-
-
-
-
1,000		 Balance
@ 31.12.23

£
2,377
114
100
3,883
4,177
10,651
975
14,274 5,525 -
9,148
1,875 - -
900

(25)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

Notes:

CHURCH:-

The WBC grants are to assist the needy in the locality.

The Miss W. Hodgson-Jones Fund is for the maintenance of the Church Bells and related assets.

The Mrs G.H. Beasley Trust Fund is for the furtherance of Church work as decreed by the Vicar and wardens.

Roy Barker Young People in Mission Fund – to assist and promote education and experience in overseas mission.

CYP:-

TLG (Transforming Lives for Good) is a charity for helping disadvantaged children develop their full potential.

10(a) ANALYSIS OF MOVEMENTS ON UNRESTRICTED FUNDS (excluding Faith Building Project)

Children &
Reserve Youth World Legacy
General CAP Funds Project Property Church Fund Total
£ £ £ £ £ £ £ £
Balance 01.01.23
63,646		 22,118 147,708 48,007 1,827,616 8,437 62,140 2,179,672
Income
405,727		 34,735 20,000 52,780 - 3,048 69,763 586,053
Transfer in
56,583		 1,500 - - 2,447 36,000 - 96,530
Transfer out
(39,947)		 - (44,037)
-		 - - (12,546)
(96,530)
486,009 58,353 123,671 100,787 1,830,063 47,485 119,357 2,765,725
Resources used
423,752		 32,277 - 53,920 38,525 41,487 - 589,961
Balance 31.12.23
62,257		 26,076 123,671 46,867 1,791,538 5,998 119,357 2,175,764
The transfer ‘in’ of £96,530 is made up as follows:-
CAP Fund ex Legacy -
CAP Fund ex General Fund 1,500
World Church Fund ex General Fund 36,000
General Fund ex Legacy Fund 12,546
General Fund Ex Parish Fund 25,000
Property ex General Fund 2,447
General Fund ex Contingency Fund 16,600
General Fund ex Outreach Fund 2,437
96,530
Reserve Funds
This is made up as follows:
Parish Share Fund 28,626
Contingency Fund 45,900
General Reserve 21,582
Aspirational Fund 15,000
Outreach Fund 12,563
123,671

(26)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

10(a) ANALYSIS OF MOVEMENTS ON UNRESTRICTED FUNDS (continued) (excluding Faith Building Project)

Notes:

(b) Faith Building Project

This represents monies donated by church members to fund substantial redevelopment of both the Church and adjacent buildings and is regarded as a designated unrestricted fund. The balance of £104,045 is shown on the Balance Sheet page 15. The balance will be substantially used to make donations to other charities.

11.
INVESTMENTS
Value at 01.01.2023
Revaluation surplus (deficit)
Valuation at 31.12.2023
Original cost £1,250 (2022 - £1,250).
Stock market value £2,950 (2022 - £3,112)		 £
3,112
(162)
2,950

12. FINANCIAL COMMITMENTS

There were no material financial commitments as at 31 December 2023.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

(27)

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

14. GOING CONCERN

The trustees are confident that the Church will continue to be able to meet its liabilities for the foreseeable future, as they fall due. They therefore consider that it is appropriate to prepare the financial statements on a going concern basis.

(28)