Parochial Church Council of St Margaret, Burnage Financial Statements for the Year Ended 31 December 2024
Charity Registration Number 1132549
Governing Document: The trustees are incorporated as a body Incumbent: Revd. M Calladine The Rectory 250 Burnage Lane Burnage Manchester Trustees: Mr A Foulkes Mrs J Franklin Mrs H Hardy (from April 2024) Mrs P Hardy (to April 2024) Mrs C Iddin Mr P Miller Mrs P R Massey Mrs R Miller Mr T Musgrove Miss K Palmer (from April 2024) Mr C Rogers Mrs A Stansfield Mr D Stansfield Mr M Stansfield Bankers Barclays Didsbury Branch 753/755 Wilmslow Rd, Didsbury, Manchester M20 6RN CAF Bank 25 Kings Hill Ave, West Malling, Kent, ME19 4JQ CBF Church of England Deposit Fund 80 Cheapside, London, EC2V 6DZ Alliance & Leicester Commercial Bank Independent Examiner: Mr M Palmer 31 Marina Drive Marple Cheshire
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Annual Report for the year ending 31st December 2024
BACKGROUND
St. Margaret’s Parochial Church Council has the responsibility in co-operation with the incumbent, Rev. Matt Calladine in promoting the following:
Together we aim to: “Worship God, grow in the Spirit, proclaim Jesus and serve the world.”
It also has responsibility for the maintenance of St. Margaret’s Church, Parish Centre and grounds.
MEMBERSHIP
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During 2024 the following served as members of the PCC and attended as follows:
| Incumbent | ||
|---|---|---|
| Rev. M Calladine | Jan to Dec | 6 out of 6 |
| Wardens(elected annually) | ||
| J Franklin | Jan to Dec | 4 out of 6 |
| C Rogers | Jan to Dec | 6 out of 6 |
| Representatives of Deanery Synod | ||
| A Foulkes | Jan to Dec | 2 out of 6 |
| M Stansfield | Jan to Dec | 6 out of 6 |
| Elected members for 3 years(1/3rd of membership | elected each year) | |
| From January to December 2024 | ||
| H Hardy | April to Dec | 3 out of 4 |
| P Hardy | Jan to April | 2 out of 2 |
| C Iddin | Jan to Dec | 6 out of 6 |
| R Massey | July to Dec | 5 out of 6 |
| P Miller | Jan to Dec | 4 out of 6 |
| R Miller | Jan to Dec | 3 out of 6 |
| T Musgrove | Jan to Dec | 4 out of 6 |
| K Palmer | April to Dec | 4 out of 4 |
| A Stansfield | Jan to Dec | 6 out of 6 |
| D Stansfield | Jan to Dec | 5 out of 6 |
Since the APCM in 2014 St. Margaret’s has been allocated 3 representatives on the Deanery Synod. Currently there is 1 vacancy on the Deanery Synod.
In accordance with the resolution passed at the AGM in 1996, each year the terms of office for 3 members of the PCC come to an end creating 3 vacancies on the PCC. At the APCM 2025, the terms of office for Ruth Massey, Angela Stansfield and Duncan Stansfield come to an end.
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Church Attendance
At the APCM in April 2024 there were 92 names on the Church Electoral Roll, of whom 22 were not resident within the Parish. In 2025, there will be a full revision of the electoral roll. The average Sunday attendance in October 2024 (the period used for Parish Share statistics) was 64 (5 of whom were under 16). The services were also being live streamed and made available on YouTube. The average weekly views during October was 47; most of these were from England. However, it is not possible to know how many people each hit represents, if the same person accesses the service multiple times or if people who attend in person also access the service on YouTube.
The average Sunday attendance in October 2023 (the period used for Parish Share statistics) was 73 (6 of whom were under 16).
Review of the year
In accordance with FRS 102 the PCC of St Margaret’s Burnage has carried out its charitable purposes for the public benefit. The activities carried out included offering:
services of worship aimed at the full range of ages present in the parish;
ministry to those requesting it in the form of prayer, funeral, wedding, baptism services, communion at home, bereavement visits and pastoral visits;
activities aimed at children (kids club and Youth Group), parents (abc) and the elderly (Tuesday Group); and
subsidised rents for the use of the premises by guiding groups, AA and other charitable groups. We consider we have complied with our duty to have due regard to the Charity Commission’s public benefit guidance.
The full PCC met on 6 occasions during the year. The level of attendance at meetings has been good.
Strategic mission outreach continues to be a priority of the PCC and was discussed at every meeting; events and special services were planned and evaluated. A group was set up to draw up a calendar of events to celebrate the church’s 150th anniversary in 2025. Another group worked on compiling the history of the church from 2000 to 2025, a follow up to the Celebration 125 book published in 2000. The book, Continuing His-Story, was published at the end of the year.
There continues to be an emphasis on reaching out to families and young people in the parish, with Steph O’Hanlon, as the Children and Families Worker, co-ordinating this work. Children from some local schools visited the church during the year and attended the Experience Easter and Experience Christmas events, each run over a week. Both Experience Easter and Experience Christmas were visited by other groups, such as the abc and visitors to the Bud Garden Centre‘s Winter Warmer event. Over the summer holidays, a holiday club was organised, which was thoroughly enjoyed by the young people who attended.
The church continues to support several mission partners around the world. The Pearts, working with CMS, visited the church during the year.
The relocated Bud Garden Centre opened at the start of the year in the corner of the church field. The church offered hospitality, serving refreshments in the Parish Centre, for the official opening of the garden centre and when it held its annual Winter Warmer event.
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During the year, a small group led by Tony Hardy, explored the possibility of building and equipping a workshop (The Shed) in the church car park with facilities to support a wide range of art and craftbased activities for the benefit of the community. The PCC wholly support the proposed project and have put forward the funds to pay for an architect to provide plans that need to be submitted as part of a planning application to Manchester City Council.
The PCC continues to comply with its duty to have regard to the House of Bishops' guidance on safeguarding children and vulnerable adults. The safeguarding report for 2023 was shared with PCC members at the March 2024 PCC meeting. Safeguarding is an agenda item at every PCC meeting.
Among the items for discussion by the PCC over the year were:
Finance reports and the budget Property, including improving energy efficiency Safeguarding Feedback from Deanery Synod Follow up from the APCM 2024
Calendar of events including special or seasonal services
Strategic Mission Outreach
Preparation for the 150[th] anniversary of the church in 2025 including special events, church history book and stained-glass installation Children and families work
Review of giving to mission partners
Roles and responsibilities in the church Training opportunities including follow up from mental health first aid and domestic abuse training
Parish visitation by Archdeacon
Bud Garden Centre
Development of prayer in the church
Extension of Children and Family Worker’s contract
The PCC regularly reviewed and evaluated church events and services.
Committees
The Standing Committee is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee has met on two occasions during the year.
Other teams, which also met to support the work of St Margaret's include the Prayer Ministry team and the Home Group Leaders group.
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The agendas and minutes of the PCC meetings are available on the notice board at the back of church.
Financial Review
Total receipts on unrestricted funds was £137,171 of which £82,037 was unrestricted planned giving. The planned giving (restricted and unrestricted) through envelopes, payroll giving and standing orders decreased by 0.5% but the church continues to be well supported by committed giving. Over the year total unrestricted expenditure exceeded unrestricted income by £301 (after a depreciation charge of £12,095).
Reserves Policy
It is PCC policy to try and maintain a balance on free reserves (unrestricted and undesignated current assets) that equates to six months income. The balance of the free reserves at 31 December 2024 was £83,216 which was 21% higher than six month’s income of £68,586. Future plans including work on the quinquennial report will reduce this to closer to 6 months’ income. It is our policy to invest the short term investment fund balances with the CCLA Church of England Deposit Fund or in a CAF deposit account.
Plans for the Future
The PCC sets an annual budget that incorporates their plans for the next 12 months. The quinquennial visit has taken place and the report has identified significant works to be carried out in the next five years. We continue to make changes to improve the energy efficiency of the buildings and significant work has been carried out to monitor energy usage to identify areas of concern. The green working group will continue to work on this as a priority.
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ST MARGARET BURNAGE, PAROCHIAL CHURCH COUNCIL
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31st December 2024, which are set out on pages 7 to 12.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Martin Palmer
Date: 20[th] April 2025
Martin Palmer 31 Marina Drive Marple SK6 6JL
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Statement of Financial Activities
| ment of Financial Activities | |
|---|---|
| Unrestricted Restricted 2024 2023 |
|
| Income from: Donations and legacies Income from charitable activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted General fund Designated Kids Club Legacies Live Streaming Tuesday Group YHA(Des) abc Restricted Alpha Children & Family Worker Christopher Roberts Memorial Fund Grounds Holiday at Home Mission Missionary Giving SHED (Men in) |
115,583 23,695 139,278 149,230 12,856 — 12,856 6,395 2,780 1,234 4,014 2,372 5,950 — 5,950 5,876 |
| 137,171 24,929 162,100 163,874 — — — 2,463 122,434 28,734 151,169 157,751 15,184 — 15,184 15,363 |
|
| 137,618 28,734 166,353 175,577 |
|
| (447) (3,805) (4,252) (11,702) 3,283 669 3,953 20,794 (3,137) (815) (3,953) (20,794) |
|
| (301) (3,951) (4,252) (11,702) |
|
| 540,200 47,623 587,824 599,527 |
|
| 539,899 43,672 583,571 587,824 503,150 — 503,150 504,168 38 — 38 38 32,684 — 32,684 32,710 402 — 402 500 2,320 — 2,320 1,532 270 — 270 175 1,033 — 1,033 1,075 — 4 4 4 — 39,077 39,077 42,027 — 3,008 3,008 3,008 — 562 562 1,000 — 631 631 749 — 378 378 833 — 0 0 0 — 10 10 — |
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Balance sheet
| 2024 2023 |
|
|---|---|
| Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand Liabilities Provision for liabilities and charges due within one year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by Unrestricted General fund Designated Live Streaming abc Kids Club Legacies Tuesday Group YHA(Des) Restricted Grounds Mission SHED (Men in) Alpha Children & Family Worker Christopher Roberts Memorial Fund Holiday at Home Funds of the church |
419,934 432,029 |
| 419,934 432,029 5,074 46,868 165,178 111,691 |
|
| 170,252 158,560 6,615 2,764 |
|
| 6,615 2,764 |
|
| 163,637 155,795 |
|
| 583,571 587,824 |
|
| 583,571 587,824 503,150 504,168 402 500 1,033 1,075 38 38 32,684 32,710 2,320 1,532 270 175 562 1,000 378 833 10 — 4 4 39,077 42,027 3,008 3,008 631 749 |
|
| 583,571 587,824 |
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Analysis of income and expenditure
| Unrestricted Designated Restricted 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 75,872 — 14,890 90,762 90,701 Other planned giving 6,165 — 10 6,175 6,770 Loose plate collections 8,946 — — 8,946 6,805 One-off Gift Aid gifts 125 — 2,505 2,630 10,510 Donations appeals etc 1,065 94 1,500 2,659 2,638 Tax recoverable on Gift Aid 23,104 — 3,941 27,045 30,062 Legacies — — — — 500 Non-recurring one-off grants 450 — 400 850 1,030 Earmarked Donations (240) — 448 208 212 Total 115,488 94 23,695 139,278 149,230 Income from charitable activities Fees for weddings and funerals 3,075 — — 3,075 1,910 Premises lettings 9,781 — — 9,781 4,485 Total 12,856 — — 12,856 6,395 Investments Bank and building society interest 2,780 — 1,234 4,014 2,372 Total 2,780 — 1,234 4,014 2,372 Other income Sundry Income (Photocopier) — — — — 52 abc income — 465 — 465 285 Tuesday Group Income — 5,484 — 5,484 5,459 From other church groups — — — — 80 Total — 5,950 — 5,950 5,876 |
Unrestricted Designated Restricted 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Gift Aid - Bank 75,872 — 14,890 90,762 90,701 Other planned giving 6,165 — 10 6,175 6,770 Loose plate collections 8,946 — — 8,946 6,805 One-off Gift Aid gifts 125 — 2,505 2,630 10,510 Donations appeals etc 1,065 94 1,500 2,659 2,638 Tax recoverable on Gift Aid 23,104 — 3,941 27,045 30,062 Legacies — — — — 500 Non-recurring one-off grants 450 — 400 850 1,030 Earmarked Donations (240) — 448 208 212 Total 115,488 94 23,695 139,278 149,230 Income from charitable activities Fees for weddings and funerals 3,075 — — 3,075 1,910 Premises lettings 9,781 — — 9,781 4,485 Total 12,856 — — 12,856 6,395 Investments Bank and building society interest 2,780 — 1,234 4,014 2,372 Total 2,780 — 1,234 4,014 2,372 Other income Sundry Income (Photocopier) — — — — 52 abc income — 465 — 465 285 Tuesday Group Income — 5,484 — 5,484 5,459 From other church groups — — — — 80 Total — 5,950 — 5,950 5,876 |
|---|---|
| 115,488 94 23,695 139,278 149,230 3,075 — — 3,075 1,910 9,781 — — 9,781 4,485 |
|
| 12,856 — — 12,856 6,395 2,780 — 1,234 4,014 2,372 |
|
| 2,780 — 1,234 4,014 2,372 — — — — 52 — 465 — 465 285 — 5,484 — 5,484 5,459 — — — — 80 |
|
| — 5,950 — 5,950 5,876 |
|
| INCOME TOTAL | 131,126 6,044 24,929 162,100 163,874 |
EXPENDITURE
Raising funds
| Raising funds | |||||
|---|---|---|---|---|---|
| Bud Lease | — | — | — | — | 2,463 |
| Total | — | — | — | — | 2,463 |
| Expenditure on charitable activities | |||||
| Rectory Housing | 3,751 | — | — | 3,751 | 3,168 |
| Rector Expenses | 572 | — | — | 572 | 427 |
| C && F Worker Salary | — | — | 26,141 | 26,141 | 25,289 |
| C & F Worker Expenses | 637 | — | 267 | 905 | 946 |
| Administrator Salary | 8,010 | — | — | 8,010 | 6,807 |
| Staff Salaries (Verger/Cleaner) | 5,867 | — | — | 5,867 | 4,231 |
| Visiting Speakers | — | — | — | — | 100 |
| Parish share | 46,301 | — | — | 46,301 | 47,020 |
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| Missionary Giving Church Heat Light & Water Insurance Repairs-General Repairs-Major Churchyard Cleaning Materials Hall running - maintenance Hall running - heating, lighting & water Upkeep of Services Organ Repair ICT/Sound System Flowers Evangelism Adult Education Under 18s Administration Bookstall costs Training Refreshments Earmarked Expenditure abc expenses Kids Club Expenditure Tuesday Group Legacy Spending Holiday at Home Total Other expenditure Depreciation To other church groups Fees to Diocese Total |
12,622 702 960 14,284 12,916 8,506 — — 8,506 2,684 5,046 — — 5,046 4,970 6,401 — — 6,401 5,502 — — — — 2,328 1,875 — 437 2,312 2,725 532 — — 532 594 — — — — 25 6,545 — — 6,545 8,085 1,626 — — 1,626 1,536 1,536 — — 1,536 348 444 98 — 542 719 627 — — 627 713 311 — 454 766 278 — — — — 34 648 — — 648 654 3,073 — — 3,073 2,884 2,471 — — 2,471 — 151 — — 151 — 464 — — 464 202 — — — — 14,527 — 357 — 357 — — — — — 332 — 3,224 — 3,224 3,179 — 25 — 25 3,978 — — 472 472 535 |
|---|---|
| 118,026 4,408 28,734 151,169 157,751 12,095 — — 12,095 12,095 — 120 — 120 80 2,969 — — 2,969 3,188 |
|
| 15,064 120 — 15,184 15,363 |
|
| EXPENDITURE TOTAL | 133,090 4,528 28,734 166,353 175,577 |
| GRAND TOTAL | (1,964) 1,516 (3,805) (4,252) (11,702) |
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Notes to the accounts
1. Accounting policies
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 PCCs, with reference made to the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102))
The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible by law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.
Fund Accounting
Restricted funds comprise revenue donations or grants for a specific PCC activity intended by the donor.
Unrestricted funds are income funds which are to be spent on PCC's general purposes. Designated funds are general funds set aside by PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.
Incoming Resources
Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resources to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are reliably quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All incoming resources are accounted for gross.
Resources Expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. The diocesan parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011. Land is not depreciated. Until 2022 no depreciation had been provided on the parish centre which had been completed in September 2005. The PCC has decided to depreciate the building over the remainder of an estimated 50 year life (34 years including 2022).
Moveable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are inalienable property, listed in the church inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1st January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 20 years) on a straight line basis.
All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £500 or on the repair of moveable church furnishings acquired before 1st January 2000 is written off.
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Other fixtures, fittings and office equipment, equipment used within the church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.
Investments are valued at market value at 31[st] December
Current assets, amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
2. Staff Costs
| Staff Costs | ||
|---|---|---|
| 2024 | 2023 | |
| Wages and salaries | £40,018 | £36,328 |
During the year the PCC employed a children & family worker, an administrator and contracted a verger and a cleaner on a contract for services. Mrs C Iddin who is a member of PCC was paid £2,121 as the church verger.
- Missionary and Charitable Giving
| Barnabus Boaz Trust Burnage Foodbank Children in Need CMS Dignity Indian Evangelical Mission Message Trust MIND Open Doors St Anns Hospice Tear Fund The Falconer Trust Water Aid |
2024 Unrestricted 600 600 600 21 1,704 600 1,704 1,704 9 1,704 0 1,704 1,704 672 13,324 |
2024 Restricted 141 0 819 0 0 0 0 0 0 0 0 0 0 0 960 |
2024 Total 741 600 1,419 21 1,704 600 1,704 1,704 9 1,704 0 1,,704 1,704 672 14,284 |
2023 Total 714 760 680 0 2,600 600 1,300 1,300 0 1,442 58 1,437 1,300 726 |
|---|---|---|---|---|
| 12,917 |
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