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

2024-12-31-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 2024

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

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

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 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, 15 members elected at the Annual Parochial Meeting which usually takes place in April, and similarly elected members of Deanery Synod. Members of the congregation who live within the Parish boundaries, or who attend our services regularly, 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 full PCC meets at least six times a year. Given its wide range of responsibilities, the PCC also has a number of sub committees, each dealing with a particular aspect of church life. The committees at St Mary’s include:

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 Carbon Neutral 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 full 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 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 2024 (continued)

Trustees

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

PCC members for years 2024-25

Ex Officio members:

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

Associate Vicar: The Reverend Alec Ham Churchwardens: Paul Eddon 2020-24

Dr Anne Tomlinson 2023-27

Mr Kenneth London 2024-28 Mrs Alison Elliott (co-opted*)

Associate Wardens: Mr Paul Eddon (Vice Chair) (co-opted*)

World Church Group Chair: Mr Alastair Miatt (co-opted*)

PCC Members:

2021-2024

Miss Liz Olsen Mr David Roberts

2022-2025

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

2023-2026

Mrs Rosalind Carter Mr Richard Farrell Mrs Annemarie Gillett

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2024-2027

Mrs Jenny Burrows Mr Geoff Caton Mr Steve Johns Miss Liz Olsen Mr David Roberts

Deanery Synod: Mr Graham Morris Treasurers: Mr John Hughes (resigned 10 June 2024) Mr Graham Morris (appointed 10 June 2024) Assistant Treasurer: Mr Steve 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 2024 (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 cooperating 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

Incumbent Vicar: Rev Nicola Eastwood (until 10 November 2024) Associate Vicar: Rev Alec Ham

Caretaker

Sandra Fletcher

Operations Manager

David Steele (appointed 1 June 2024)

Administrators

Morgan Downs (until 9 July 2024) Inga Lanigan

Pastoral Coordinator

Tracey Pugh

Parish Nurse

Lizzie Hsuan

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 2024 (continued)

Cleaners

Joshua Hoyle (until August 2024), Yuliia Pavlova (until July 2024) Sandra Cookson (appointed July 2024) Rachel Lavin (appointed September 2024, resigned October 2024) Darren Jones (appointed November 2024) Catherine Graham (appointed December 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, and 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 2024 (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, and 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. Two services each month are livestreamed. We 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 lively family orientated service (10.30am) with children’s groups running simultaneously; a more relaxed style evening service (6pm), a Sunday evening teenager group; 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 livestreamed 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 pastoral coordinator and assistants continue to support and help those in need or ill.

The 0-18s staff run a variety of activities through the week for children and young people as well as the Sunday groups. The teenage work is based at The Bank, with various groups and after-school drop-ins during the week. They also run “Treading the Boards” theatre group who perform 2 shows per year, a School of Rock instrumental teaching and performance group plus two residentials each year with Christian input.

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.

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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 2024 (continued)

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

Numbers at our independent Pre-School have increased this year. It has its own Facebook page for communication with parents and supporters. Its Mission Statement is: ‘St Mary’s Preschool aims to educate, develop and share our faith with the children and families in a secure, caring and sharing environment.’ The NHS continues to hire 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 June we held a church weekend – ‘All Together Now’ which was similar to the one we held in May 2023. It started with a session with our invited speaker and a Fish & Chip supper on the Friday evening at the Parish Church. We then spent Saturday morning and afternoon at a church a few miles away where we combined worship sessions with talks from the 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. In June we welcomed David Steele as our Operations Manager. His role is to support the ministry and mission at St Mary’s that happens throughout the week. It is a leadership position within the staff structure and includes projects to improve communications, health and safety, HR and volunteer development.

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.

Our Parish Nurse 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.

In 2024 St. Mary’s received both Summer and Winter grants from Wirral Borough Council totalling £9200. This has been used to provide meals and food hampers for elderly people and families in particular need. As well as this we have a team of licensed Communion Assistants who administer communion to those who are housebound in their own home or Care Home when needed. This is greatly appreciated by those who receive such visits. A Church member runs a bereavement course several times per year and bereaved people are invited to the weekly Forget Me Not Café.

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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 2024 (continued)

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

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.

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 network of volunteer befrienders. There have been many life-changing stories of the impact CAP has had on lives of local people. A second Wirral Debt Centre opened in Wallasey in 2022.

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 assemblies, RE lessons 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. There is a Whole Church Prayer Meeting once a month, held at The Centre. 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 specified environmental initiatives. The Church of England has encouraged Churches to be carbon-neutral by 2030, a major challenge. In July 2024 a Carbon Neutral Group was set up to explore ways in which we could reduce our gas use. Possible solutions include chandelier electric heating in the church (which aims to heat the people and not the whole space) and solar panels on parts of the roof of the new Parish Building. Although there was a slight increase in total energy consumption over the whole church estate in April 2024-March 2025 compared with the previous year, a genuine reduction of about 12% is suggested when the outside temperature is taken into account.

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 2024 (continued)

Equipping disciples to make a difference wherever we are (continued)

We distributed £40,920 to our link missionaries and other mission organisations in 2024. 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 7 years ago, 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 was in the region of £173K. Money has been allocated to various projects since 2015, but mainly since 2021. In 2024 £47,785 was allocated and £48,655 remains to be allocated in 2025.

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 2024 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 litter-picking and gardening. St. Mary’s and the Community Group jointly organise events which are often hosted by St Mary’s. In September we again held Heritage Open Days which included Heritage Trail walks and an exhibition about the history of Upton and St. Mary’s itself, held within in the church. There was a talk about a local benefactor and shipping line owner who provided funding for the building of the present St. Mary’s Church. Also, a local resident and artist ran two ‘Let’s Sketch Upton’ groups. In late November we hosted the Christmas Lights Switch On with included music and dancing displays and carol singing.

We continue to hold 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.

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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 2024 (continued)

Future Developments

We are looking into ways of increasing regular church income as although we receive one-off gifts and legacies we can’t rely on them to finance regular payments and salaries.

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 Safeguarding Officer who ensures volunteers, trustees and staff complete all relevant Safeguarding 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 which is run by Chester Diocese.

We continue to look into ways of saving energy.

On the 8th September 2024, our Vicar, Revd Nikki Eastwood, took her last service at St. Mary’s before officially leaving in November to take up a new position. We were very grateful for her ministry at St. Mary’s as a Curate, an Associate Vicar and then, since 2018, as the Incumbent Vicar. The process to appoint her replacement then started and we will be welcoming a new vicar in the Autumn 2025.

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 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 and team for their invaluable work on the Church finances and to all members of the PCC for their contribution and commitment to our Church ministry. It is not overstating things to say that without its willing volunteers St Mary’s could not fulfil its ministry to the Parish in the way it currently manages to do. 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 2024 (continued)

Financial Review

The church made an overall deficit of £170,703 for the year to 31 December 2024 (2023: £5,410). An analysis of this is as follows:-

General Fund – Deficit (71,646)
Faith Building Project – Deficit (49,549)
Children’s Youth Project – Surplus 14,485
Christians Against Poverty – Deficit (5,547)
World Church – Deficit (3,954)
Legacy Fund – Deficit (12,174)
Reserve Fund – Deficit (44,724)
-------------
Total Unrestricted Funds – Deficit (173,109)
Restricted Funds – Surplus 2,406
-------------
Deficit (170,703)
-------------

Over the last few years we have a widening gap opening between what it costs to run St Mary’s Church every month and the regular income we receive. The increase has been due to rising energy costs, annual pay increases for our staff plus inflation on all other expenditure. 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 during 2025. Following guidance from the Charity Commission, the PCC have agreed that the Church should have 2 months of normal expenditure in our Reserve Fund. As at 31 December 2024 this policy was met excluding Legacy and other Unrestricted Funds.

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 and vulnerable adults, 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 2024 (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 (PCC Vice Chairman)

Dated:

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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 2024 set out on pages 14 to 25

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

[ Date ]

GRC Accountants 166 Banks Road West Kirby Wirral CH48 0RH

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF

ST MARY, UPTON (OVERCHURCH)

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
2(a)
Charitable activities
2(b)
Other trading income
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)
Total funds brought forward
BALANCES CARRIED FORWARD AT 31
DECEMBER 2024 (2023)		 General
Faith
Building
Project
Children &
Young
People
Restricted
Funds
2024
2023
£
£
£
£
£
£
374,678
-
19,248
14,852
408,778
478,005
69,223
-
34,650
-
103,873
106,001
-
-
6,604
-
6,604
2,804
8,283
3,288
117
-
11,688
9,261
452,184
3,288
60,619
14,852
530,943
596,071
-
-
2,515
-
2,515
2,300
40,920
47,785
-
12,446
101,151
51,112
417,139
4,992
41,903
-
464,034
425,436
131,920
60
1,716
-
133,696
122,471
Total Funds
589,979
52,837
46,134
12,446
701,396
601,319
(250)
-
-
-
(250)
(162)
(138,045)
(49,549)
14,485
2,406
(170,703)
(5,410)
2,128,897
104,045
46,867
11,626
2,291,435
2,296,845
1,990,852
54,496
61,352
14,032
2,120,732
2,291,435
1,968,279
2,044
20,529
1,990,852
Comprises:
St Mary's Church - Unrestricted
World Church Fund
Christians Against Poverty
BALANCE CARRIED FORWARD		 1,968,279
2,044
20,529
1,990,852

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

BALANCE SHEET AS AT 31 DECEMBER 2024
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 & Young People Project
Restricted:
9
Church
Children & Young People Project		 £
£
£
£
1,779,187
1,822,370
50
1,166
23,504
25,055
2,700
2,950
269,078
405,878
79,800
89,149
375,132
524,198
33,587
55,133
341,545
469,065
2,120,732
2,291,435
54,496
104,045
1,990,852
2,128,897
61,352
46,867
2,106,700
2,279,809
13,957
10,651
75
975
14,032
11,626
2,120,732
2,291,435
2024
2023

Approved by St Mary’s Parish Church Council on

and signed on its behalf by:-

Dr A Tomlinson (Warden) ______

Mr K London (Warden) ________

Dated:

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

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
Notes
Cash flows from operating activities:
Cash generated from operations
1
Interest paid
Net cash provided by (used in) operating actities
Cash flows from investing activities:
Purchase of tangible fixed assets
Disposal of tangible fixed assets
Interest received
Net cash provied 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		 2024
£
(153,445)
-
(153,445)
(4,392)
-
11,688
7,296
(146,149)
(146,149)
495,027
348,878		 2023
£
23,415
-
23,415
(27,966)
-

9,261
(18,705)
4,710
4,710
490,317
495,027

16

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

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

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

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		 2024
£
(170,703)
47,575
250
(11,688)
1,116
1,551
(21,546)
(153,445)		 2023
£
(5,410)
46,475
162
(9,261)
(460)
(2,051)
(6,040)
23,415

17

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

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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

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 2024 (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

(a) Consecrated land and buildings and movable church furnishings

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.

(b) Other fixed assets

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:

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% on cost

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.

19

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

2
(a)
(b)
(c)
(d)		 NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
INCOME AND ENDOWMENTS FROM
Donations and legacies
Planned giving:
Gift Aid
Income tax recoverable on gift aid etc
Cash collections
Governments Grants
Sundry donations
Legacy
Aspirational and Outreach
Charitable activities
Courses etc
Wedding fees etc
Church hall lettings etc
Other
Other trading income
Sundry
Unique Shop
Investment Income
Bank deposit interest etc
TOTAL		 General
FBP
Children &
Youth Project
Restricted
Funds
2024
2023
£
£
£
£
£
£
204,895
-
11,673
-
216,568
201,759
51,224
-
2,918
-
54,142
50,486
16,929
-
-
-
16,929
11,818
-
-
14,852
14,852
5,525
76,630
-
4,657
81,287
118,654
25,000
-
-
-
25,000
69,763
-
-
-
-
-

20,000
374,678
-
19,248
14,852
408,778
478,005
Total Funds
-
-
23,373
-
23,373
22,101
4,653
-
-
-
4,653
7,987
39,891
-
11,277
-
51,168
45,603
24,679
-
-
-
24,679
30,310
69,223
-
34,650
-
103,873
106,001
-

-
6,538
-
6,538
776
-

-
66
-
66
2,028
-
-
6,604
-
6,604
2,804
8,283
3,288
117
-
11,688
9,261
8,283
3,288
117
-
11,688
9,261
452,184
3,288
60,619
14,852
530,943
596,071

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF

ST MARY, UPTON (OVERCHURCH)

3
(a)
(b)
(c)
(d)
(e)		 NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
EXPENDITURE ON
Raising funds
Village Youth Project
Village Youth Project Unique
Grants
Missionary and charitable giving
Church overseas
- missionary societies
- relief and development agencies
Home missions and other Church
society
Other
Other activities directly relating to
the work of the church
Ministy: Diocesan quota
Staff expenses
Salaries etc
Buildings running costs
Building maintenance
Training
Catering
Cematery maintenance
Music
Special activities
Minibus and Travel expenses
Course costs
Outreach and Aspirational
Management and administration
Printing & stationery
Telephone
Salaries
Consultancy
Depreciation
Equipment repairs
Sundries
Independent examination
TOTAL		 General
FBP
Children &
Youth Project
Restricted
Funds
2024
2023
£
£
£
£
£
£
-
-
1,302
-
1,302
354
-
-
1,213
-
1,213
1,946
Total Funds
-
-
2,515
-
2,515
2,300
16,540
-
-
-
16,540
16,200
17,400
2,000
-
-
19,400
17,265
6,980
45,785
-
-
52,765
7,599
-
-
-
12,446
12,446
10,048
40,920
47,785
-
12,446
101,151
51,112
143,154
-
-
-
143,154
136,337
3,184
-
-
-
3,184
4,799
164,815
-
-
-
164,815
133,976
46,940
-
4,851
-
51,791
63,421
41,493
4,992
2,132
-
48,617
40,478
264
-
120
-
384
1,275
3,409
-
-
-
3,409
2,574
6,140
-
-
-
6,140
3,625
2,272
-
-
-
2,272
1,519
2,235
-
-
-
2,235
3,916
-
-
-
-
-
2,037
-
-
34,800
-
34,800
29,042
3,233
-
-
-
3,233
2,437
417,139
4,992
41,903
-
464,034
425,436
2,461
-
-
-
2,461
3,424
3,181
-
-
-
3,181
2,894
51,879
-
-
-
51,879
48,307
7,200
-
-
-
7,200
7,200
47,573
-
-
-
47,573
46,475
8,212
-
-
-
8,212
4,894
8,414
60
1,716
10,190
6,277
128,920
60
1,716
-
130,696
119,471
3,000
-
-
-
3,000
3,000
589,979
52,837
46,134
12,446
701,396
601,319

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF

ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

4 STAFF COSTS
Wages and salaries
Social security costs (employment tax)
Pension contributions
No employee earned more than £40,000 (2023 - £40,000)
The average number of employees (including
part-time and clergy) during the year was:-
Clergy (paid by Chester Diocese)
Administration
Others		 2024
2023
£
£
197,528
173,952
10,977
5,579
8,189
2,752
216,694
182,283
2024
2023
Headcount
Headcount
2
2
2
3
10
9
14
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 (2023 – Nil).

22

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5 FIXED ASSETS FOR USE BY THE PCC

FIXED ASSETS FOR USE BY THE PCC
GROSS BOOK VALUE
As at 1 January 2024
Additions
Disposals
As at 31 December 2024
DEPRECIATION
As at 1 January 2024
Charge for year
Disposals
As at 31 December 2024
NET BOOK VALUE
As at 31 December 2024
As at 31 December 2023		 Freehold land
Sundry
& buildings
Minibus
equipment
£
£
£
2,036,110
1,250
328,310
-
-
4,392
-
1,250
-

2,036,110
-
332,702
244,572
1,248
297,480
38,525
2
9,048
-
1,250
-
283,097
-
306,528
1,753,013
-
26,174
1,791,538
2
30,830		 Total
£
2,365,670
4,392
1,250
2,368,812
543,300
47,575
1,250.00
589,625
1,779,187
1,822,370

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.

23

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF

ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6 ANALYSIS OF NET ASSETS BY FUND
Fixed Assets
Current Assets
Creditors - within one years
Fund balance
7 DEBTORS
Income tax recoverable
Prepayments
Other debtors
8 LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Accruals
Creditors for goods and services
9 ANALYSIS OF MOVEMENT 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) CHILDREN & YOUNG PEOPLE:
Transforming Lives for Good (TLG)
(c) CHRISTIANS AGAINST PROVERTY:
Wirral Borough Council		 Unrestricted
Restricted
Funds
Funds
Total
£
£
£
1,779,187
-
1,779,187
361,100
14,032
375,132
(33,587)
-
(33,587)
2,106,700
14,032
2,120,732
2024
2023
£
£
16,047
19,988
1,881
1,788
5,346
3,279
23,504
25,055
£
£
30,536
40,917
3,051
14,216
33,587
55,133
Balance
Resources
Balance
@ 31.12.23
Income
Transfer
used
@ 31.12.24
£
£
£
£
£
2,377
9,200
-
7,272
4,305
114
-
-
114
-
100
-
-
100
-
3,883
-
-
-
3,883
4,177
-
-

-
4,177
10,651
9,200
-
7,486
12,365
975
-
-
900
75
-
5,652
-
4,060
1,592
11,626
14,852
-
12,446
14,032

Notes: CHURCH and CHRISTIANS AGAINST POVERTY:-

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.

CHILDREN & YOUNG PEOPLE:-

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

24

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF

ST MARY, UPTON (OVERCHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

10 ANALYSIS OF MOVEMENTS ON UNRESTRICTED FUNDS

Balance at at 1 January 2024
Income
Fund Transfers
Resources used
Net gains/(losses) on investments
Balance as at 31 December 2024
NET INCOME/(EXPENDITURE)
Fixed Assets
Net Current Assets
Balance as at 31 December 2024
Legacy & Reserve Funds
This is made up as follows:
Legacy Funds
Parish Share Fund
Contingency Fund
General Fund
Aspirational Fund
Outreach Fund
11 INVESTMENTS
Value at 1 January 2024
Revaluation surplus (deficit)
Valuation at 31 December 2024		 General
Legacy &
Reserve
Funds
Faith
Building
Project
Children &
Young
People
Christians
Against
Poverty
World
Church
Total
£
£
£
£
£
£
£
1,853,795
243,028
104,045
46,867
26,076
5,998
2,279,809
393,433
25,000
3,288
60,619
31,916
1,835
516,091
40,800
(77,800)
-
-
1,000
36,000
-
2,288,028
190,228
107,333
107,486
58,992
43,833
2,795,900
505,629
4,098
52,837
46,134
38,463
41,789
688,950
(250)
-
-
-
-
-
(250)
1,782,149
186,130
54,496
61,352
20,529
2,044
2,106,700
(71,646)
(56,898)
(49,549)
14,485
(5,547)
(3,954)
(173,109)
1,779,187
-
-
-
-
-
1,779,187
2,962
186,130
54,496
61,352
20,529
2,044
327,513
1,782,149
186,130
54,496
61,352
20,529
2,044
2,106,700

Balance
at at 1
January
2024
Income
Fund
Transfers
Resources
used
Balance as at
31 December
2024
£
£
£
£
£
119,357
25,000
(37,174)
-
107,183
28,626
(28,626)
-
45,900
(12,000)
33,900
21,582
21,582
15,000
(910)
14,090
12,563
(3,189)
9,374
243,028
25,000
(77,800)
(4,098)
186,130
£
2,950
(250)
2,700

Original cost £1,250 (2023 - £1,250)

12 FINANCIAL COMMITMENTS

There were no material financial commitments as at 31 December 2024.

13 RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

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.

25