## Date: 16th January 2023 

Treasurer’s Report 

2023 was a year in which the church completed on its Boiler Replacement project which came in at £20,517 within expected budget. This is identified under the large increase for Utilities for 2023. 

The deficit for the year is £17,172, which is solely down to the Boiler Replacement. 

The Hall has been in great use during 2023 increasing our income significantly, this income has allowed for the payment our Parish Share in full during 2023 of £28,661 increased from £12,000 during the covid period. 

The church is account is now fully online and mobile allowing quicker payments to our suppliers and removing the burden of uses Cheques. 

The accounts have been provided prior to a formal Audit having occurred and so are subject to change post Audit. 

Looking forward to 2024 should see the church expand as the Hall and Church buildings are utilised further and the activities of fulfilling our mission expand. 

Best Regards 

C M PORTEUS Treasurer 

D McEWEN Assistant Treasure 



St Paul's
WITHINGTON
Deanery of Withington. Diocese of Manchestsr
Annual Report & Financials Statements
of the Parochial Church Council
for the year ended 31 December 2023

Independent examinerfs report to the trustees of
The Parochial Church Council of the Ecclesiaslical Parish of St Paul, Withington
FINANCIAL YEAR ENDED 31 DECEMBER 2023
I report to the charity trustees on my examination of the actounts of the charity for the year ended
31 December 2023 vthbth are sel oui on pages 3 to 9
Respectlve responsibilities of trustees and the Independent examiner.
As the charitys trustees y¢)u are responsi1￿e for the prepafalion of the accounts in accordance
with the requirements of the Charities Act 2011 Clhe Art'}
I report in respect of my examnation of the charivs accounts carried out under section 145 of
the Act and in carryirKJ out my examination I have followed all the apFdicable Directions given by
the Chanty Commis%on under section 14515){b) of the ACL
Independent Examlners Ststernent
I have ccrnpleted my examination. I corfirm Ihat no matters have come to my attention In
connection with the examination giving rne cause to believe thal in any material respecL'
1 accounting records were r￿t kept Én respect of the charity as required by secti¢
130 oftheArt or
2 the accounts do not accc¥d with those ￿Cords.0r
3 the accounts do not compty with the applioble requirements concerning the fo
and content of accounts set out in Charitie5 (Accounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'true and
fair vi* which is not a matter considered as part of an independent examination.
I have no concems 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.
Peter Smith ACPA
106-108 Reddish Lane. Gorton, Marthester M18 7JL
3010412024

The P¥oth•l ChJr¢h CoLwKI ofTh? Pwish ol Sl Pwl.
2*nZ
IllX*I
12JVtr
i?.tt4J
47751
91751
NETWCC•aNGHEs￿RCÉsl(￿En
•11.In
.17.In
-￿.172
112
J1ilQ¢U¥OU¢I•

PAROCHIAL CHURCH COU•ICLOF ST PAUU ISITHIIGTON
8ALA14CE AT 31ST DECEIIBER 2023
FIXED ASSETS
Tanod>le Assets
Inve51ments
Totsl Fixed Assets
240.106
16,$77
257JB3
243,893
16.105
259.998
stock
D•btors
Cash at Bank Utc
Totaj C￿￿￿1 As58ts
iooo
34619
37.619
48.176
52.176
LIABILITES
Arnounls lalliffj >
NET CUIIRENT ASSETS
37.619
52.176
NET AssErs
295,002
312,174
FUNDS
3D8.112
4,062
312.174
by the P#rDchlal Churth Counol on
arKI sNJned on its tehaff by.
Crap3 Port¢u& c￿11￿￿ olih• PCC
Elizateth R4by. Cl￿rthw￿den
nole5 1 to 8 Ic4m p•1 of U*se accol￿1*

The Parochial Church Council of The Eccesiastical Parish of St Paul, Withington
Notes lo the accounts for the year ended 31 December 2023
AccountlThJ po15cS•s
The princip* accounting pOIc￿ adwed. mwenls aThJ key sources ofe5bmabtyo
Lmcertaiity in prepara1￿ oflhe f￿anc￿ Sialem￿ts a(e as lollows".
Basls of prnparztion
The fn7noal ststeffl8nts have been piepwaed m aC¢NdW￿ewrth ACCO￿tIlg and Reporfing
by Chaiities: Statement ol Recommeryled Pra¢iKe applicab* to tharit*s preparing Iheir
a￿0Vnts in accordance *ith the Financ3al Rèpth'ng Stsndard applitabk in the UK and
Republir of Ireland (FRS 102). secC￿d edition.October 2019 (Charities SORP IFRS 10211.
the Fin￿ClaI ReF*YtNvJ Si*Mlard appl•*le in Ihe UK Repl￿* of Ireland IFRS 102k
The Charities Act 2011. UK Generaly AccounbrvJ Piacbce and th• Churth
The Parochial Church Council ofThe Ecc*si* P￿'sh olst Pal￿. Wrthngkn meets thp
definition ol a pu￿1¢ under FRS102 Assels and liabAiti•s are ir4tsalty
reojgnised al histori¢* cost ur Iransaclian value Ur￿ OtheTh￿ slaled in Ihe relevant
acco￿1￿￿ polw ￿te.
The PCC members Co￿1(Jer theR a￿ maierd wKefL￿bes about Ihe charitys ability ¢0
Continue as a gjing COn￿M.
The PCC members have m&le no key hwe a $i￿1￿an1 effect on Ihe
accol￿1$.
The PSS membws Ilo nol Ilwl there are ￿50￿CeS ofestima1K￿ uncerlainty al the
reportirtg date that h￿e a signifKanl r￿k of wsiig malwd odiuslmenl lo the carrylig
amount ol a$5e15 labllieswllhwi the nexi rep￿1￿
¢ Incomè
cOr*Jib￿S alla¢Ped lotr* ilemls) of wKome have been rrrt it 15 probabl• thal the income will
be rec￿ed the aMc￿nI can be Mea$￿t4 rtliabty.
In￿me from go¥emment and ollw granls. tAt*lher'c¥￿￿ gnants or'revenLR' grants, r6
rec￿1￿￿ Ykn Ihe chwAy has enlitlemenl to thg funds. any perftym•i¢e condrfw)ns
ailathd lo the ￿ants have me( it is wobat4e thal tnc4)me V*il b• received and tha
amount can be measured rew anf rs defwred.
For legacie5. entitkmenl is laken as the earflw of the on which eitiher. the tharity is
aware that pmbate h85 grwled. the est* has bem f*Ylsed rbDbfi¢*un ha5 been
made by the execulurl5) ￿ the chwty Ihal a ¢&5tr*ulhJn b8 mad8. orW￿n
disliibution is received froffl th• 8slate. Recapt tsl alegacy. in vknole or in part, is tsnly
considered probable *then the arnO￿t ￿ be measured reliabty and the has been
noirf￿d of the eXeart￿5 intentw￿ to ma*e a rJ5tr*Xrt#￿. Where legacies have been rK+tified
lo the charity. or Ihe charity is ware ofthe ganting of the wobate, and ihe criter¢a for
income re¢¢8￿On have rKJl been met. Ihen Ihe legary is Ireaied as a c¢nlYigent asset and
disd05ed if malerral.
IrKome rEceived in advance ola of a speof*d reseNe is defer￿d unll the
criteria lor incc¥ne rtco9nA￿ are met.

The Parochial Church Counul of The Eccesiastical Parish of St Paul. Wrthwlgton
Notes to Ihe accounts for the year eThJed 31 December 2023
d Don•ted s•rvkes and fadlh
Donated wofeswonal service5 and donated facthbes aTe recognrsed as income when Ihe
charity has control over IhÉ item, any C￿d￿On3 8550Ciated with Ihe donated item have been
met, tho r8ceipt ofeconomic beneft frThn the use by tr* of ilem is kYob*)le ar
that e￿Orn￿ benefit can be ffjhabty. In a¢c¢rdan¢e wth the Chartie5 SORP
{FRS 1021. general ¥L￿nteer time is recognisrf" sefw to the trust8ts' anrMAI rèport for
mDre in1￿lation ab￿1 th￿1 c0nlritxrt￿
On recwpL donaled professional services and donaled fa￿dieS are recognised on the basis
ofthe value of th8 £ift lo tha charity wl*ch is thÈ arn￿nt IhÈ ch*rty woukl have been willir4J
lo pay lo oblain sefwces or facili￿eS Ofeq￿lalent eCon￿lIC benefrt ¢)n th ¢)pen market." a
co1￿¥0nding am￿nt 15 re(WXs￿ ￿ eXp￿￿knre in the ofre¢W.
• Intyrost rn¢¢lvable
Inlerest on held on deiNt 15 th1￿ recei￿￿ and the amount ￿ be
measured reliaby by the tt¥5 is FMym• nolikniion ofthe interest paid or
payab* by Ihe b*.
f lund a¢c¢unti
Unrestric¢ed ftmd$ are avaliable to 5peThJ that fwlher any ofthe pJrp05es ol
charity.
Deslgnaled lunds are unre$bi¢Xed fund5 ofthe tha￿ whwth Ihe PCC membws hwe deoded
al Iheir dlscreuort lo *dE Io use for a speafK puwposp.
Re5trKted funds are donatms ¥thich the dcmr has sp8cffj￿d are to be $olety used for
paiticular area$ ol tho ch*Ais for sFe(ir￿ woiecls being wmlertaken by the char*i
Expenditure and IrrncowAbl• VAT
Expendlure is reeognised omTe Ihere is a legal or constructive ob*Jaiion to fflake a payment
to a third party. it is probatrAe Ihal seiyemenl wil be reqL*ed and the arno￿1 olthe OblvJa￿0n
n be measured reliably. is Ihe fokn¥Aig athTity heading5".
Expenditt*e on th*iiable activibes ind￿Je$ thè costs uThlErtaken to furiher
the PLwposes ofthe chm aKI Il*ir è950Chqted supwt costs.
Other exp￿￿￿￿¢ rewsents Ilwjse item5 not Hling iwlo any othw headirwj.
IrTerLveTatAe VAT is dwgad as a cost ag￿1 th• x¥tyiAty for¥rt*ch Ihe expendfture was
i)¢uired.

The Parodwal Church Council of The Eccesiastical Parish of St Paul, Withington
Notes to the accounts for year ended 31 December 2023
h Tanglblv fixed a￿e¢S
IndNidual fixed assets cosling £20.C4XI or more are capilaised at cost are dgprecialed
ver their estimated useftd kn4e5 a straghl basis a5 fc4b)Hs"
Fweetr￿￿j l*wJ and tA*kngs
111) yea
l Flxod a8Set Investments
kNeslmenls are a f￿M of basic fin￿￿la1 and are ￿tillaIY recognised at Ihe
transaction Val￿ ard subswnty measwed 8t the faw vthe as at the b*nce $hhel dale
Using the closing quoted market FxKe. The Stslement offinancial acti¥itie5 inclu(*s ts nel
98ln$ and losses arising on revauation •xl dep05i1s througlwwl Ihe
The Chaty does not acquire opim. d•rivatNes or other CWnp￿X financwl instruments.
The main fomi of f￿ancial iisk fxed by the ¢tsity 15 Ihat of volatility kn e￿thty Ma￿e¢S and
investmenl mwkats ikn lo eG￿rn￿ c￿dI￿￿￿. Ihe attiiude of inveslors io invesbnenl
risk and chan￿S in senlNnwM c(MKerring ery￿e5 and withwi parb'tjkn sect¢X5 or sub sectors
J Debtor
Trade and other deblors are racognised #l the seluement amount due aller any trade thscount
offered. Prepaymenls arn val￿￿ at the prepaid of any Irade dicounl thje.
k Cash at bank Ind In hand
Cash at bank and in hand irKludes ¢8sh and sh)rt temi highty fiquid wwestmenls with a short
malurity of Ihree monlhs cy less d*e ofacwisitim or ol ihe deposit or
similar ac¢rAnt.
I Crgdlttys arKI provlslon
reditors and provisions arè re¢ogised vthere the chardy has a present Oblgats.r￿ res￿
from a pasl eventthatwil twobably re$￿t n the transfer of to a ttwrd party and Ihe
amtxjrt due to settle Ihe obligation can bg Measur￿ or ￿lI￿ated rebably. Creditors
provlsions are noThnalty recogni5ed at Iheir sott10￿ affl￿1 aftar alo¥fiTr3 for any trade
di5counls due.
m Flnanctsl InStr￿￿ts
The charity has financial a55ets fThnCJ￿ labikns of a k¥NJ thal qualify as baslc
finanaal in$trumwts Bax fmancial inslnjnents are initralty recognised al transaclMJn valu•
and subsequenty ffleas￿•d at Ihm sat1kn￿l the exceplion olb** which
are sWJ5equenUy measured al afflort1￿ c¢)sl the effecli¥e Inle￿${ Mell￿d.
Legal ststu$ of the charity
The tharity is an ￿1r￿orpOrated charriy. as a charity in England & Wakfjs on 21
No¥wthr 2009.

ThE PARtXHLALCJIURCH COUNCIL CF 5T PAUL. WTHiiwe+ii•JTESTOnEFWJKi41
sTATE￿NTs FOR ThE YEAR ENOEO 31 OeCEMBER 2023
TIA
Funds
Furth
2DZ3
2 INCOM￿ RESOURCES
Tthx EffKityit pwn•dG
One
E•.3302A
£4 252.
E4.271.89
EJ476.81
EJ.3502Z
£650Jg
£9.3￿•?6
É4.2S2ts0
£4271.69
U.47$ JI
E3.J5022
£61099
£131322
OUOOD
£1 J700Q
£2 454 40
E3 41903
Zoc
£0
£0
&Jndry
Le9aoe5
E25.331.19
É2S,J31 9>
297919
¢Z,059.OB
£58,155.77
É4ts.414 a3
£1461 15
£3O.15577
£10 117 09
t2157¥ 24
É1.02SIM)
£1.025
ts70.46
£57046
El,lJ25.00
£ooD
£1.3Q>OO
F•as
£1.41002
£1.41002
EOOD
£000
11 JQ900
£1.410.02
£1.41002
£12.aW.00
£12.orKI.OD
£72 OWQD
Total C**RE￿￿j￿cE5fIUb*￿l
£iz.acoaD
£12.OODOO
TOTAL INCOMINGRESCIJRCES
£8D.5•1.A4
£O1.43fjJg
3 RESCMJKES USEO
jaChU￿￿ wthil
o.rA)
£0.
P•rith Shllre
£¥ 86101
EI0 161 14
£20661
£10.16114
£0
£44,117n
t12.WOTr)
£3.800 93
£2,794
£ZZ.86Z B
E714 C41
£1.5207fj
£oon
Ch￿h
E44 017n
£1.X661
£1.415
£00)
Upkq•prfSeThtss
Upke•pel Churthvwd
ti.ms $9
rJ 094 37
U10
OM37
£510 CIJ
£411927
£46000
EOOO
Looo
£4 4ty)Q4
EOOO
£27500
Looo
£J.LM7QQ
tSS.$33J8
Upkfj•pol Curlie's
£ooJ
£4.400
£4.4ty) 01
SuFPtytw*l Eduukn Cog
MMc*14nqous
Au¢verfund
£29J OD
£3 0071X+
E97.75360
£3 DE7
£97.7531Q
£000
£Doo
£Dt
jd FI￿J￿d￿0cuItr
Eooo
Eor
EO
£orpJ
TOTAL RE50uRces us
E¥7.75300
£97.7530D
t$5 633.

¢￿1*y¥&
3lP.qII
)￿7
i￿5
T4)
.10
Jlll?4

St Paul's
WITHINGTON
Deanery of Withington. Diocese of Manchestsr
Annual Report & Financials Statements
of the Parochial Church Council
for the year ended 31 December 2023

Independent examinerfs report to the trustees of
The Parochial Church Council of the Ecclesiaslical Parish of St Paul, Withington
FINANCIAL YEAR ENDED 31 DECEMBER 2023
I report to the charity trustees on my examination of the actounts of the charity for the year ended
31 December 2023 vthbth are sel oui on pages 3 to 9
Respectlve responsibilities of trustees and the Independent examiner.
As the charitys trustees y¢)u are responsi1￿e for the prepafalion of the accounts in accordance
with the requirements of the Charities Act 2011 Clhe Art'}
I report in respect of my examnation of the charivs accounts carried out under section 145 of
the Act and in carryirKJ out my examination I have followed all the apFdicable Directions given by
the Chanty Commis%on under section 14515){b) of the ACL
Independent Examlners Ststernent
I have ccrnpleted my examination. I corfirm Ihat no matters have come to my attention In
connection with the examination giving rne cause to believe thal in any material respecL'
1 accounting records were r￿t kept Én respect of the charity as required by secti¢
130 oftheArt or
2 the accounts do not accc¥d with those ￿Cords.0r
3 the accounts do not compty with the applioble requirements concerning the fo
and content of accounts set out in Charitie5 (Accounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'true and
fair vi* which is not a matter considered as part of an independent examination.
I have no concems 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.
Peter Smith ACPA
106-108 Reddish Lane. Gorton, Marthester M18 7JL
3010412024

The P¥oth•l ChJr¢h CoLwKI ofTh? Pwish ol Sl Pwl.
2*nZ
IllX*I
12JVtr
i?.tt4J
47751
91751
NETWCC•aNGHEs￿RCÉsl(￿En
•11.In
.17.In
-￿.172
112
J1ilQ¢U¥OU¢I•

PAROCHIAL CHURCH COU•ICLOF ST PAUU ISITHIIGTON
8ALA14CE AT 31ST DECEIIBER 2023
FIXED ASSETS
Tanod>le Assets
Inve51ments
Totsl Fixed Assets
240.106
16,$77
257JB3
243,893
16.105
259.998
stock
D•btors
Cash at Bank Utc
Totaj C￿￿￿1 As58ts
iooo
34619
37.619
48.176
52.176
LIABILITES
Arnounls lalliffj >
NET CUIIRENT ASSETS
37.619
52.176
NET AssErs
295,002
312,174
FUNDS
3D8.112
4,062
312.174
by the P#rDchlal Churth Counol on
arKI sNJned on its tehaff by.
Crap3 Port¢u& c￿11￿￿ olih• PCC
Elizateth R4by. Cl￿rthw￿den
nole5 1 to 8 Ic4m p•1 of U*se accol￿1*

The Parochial Church Council of The Eccesiastical Parish of St Paul, Withington
Notes lo the accounts for the year ended 31 December 2023
AccountlThJ po15cS•s
The princip* accounting pOIc￿ adwed. mwenls aThJ key sources ofe5bmabtyo
Lmcertaiity in prepara1￿ oflhe f￿anc￿ Sialem￿ts a(e as lollows".
Basls of prnparztion
The fn7noal ststeffl8nts have been piepwaed m aC¢NdW￿ewrth ACCO￿tIlg and Reporfing
by Chaiities: Statement ol Recommeryled Pra¢iKe applicab* to tharit*s preparing Iheir
a￿0Vnts in accordance *ith the Financ3al Rèpth'ng Stsndard applitabk in the UK and
Republir of Ireland (FRS 102). secC￿d edition.October 2019 (Charities SORP IFRS 10211.
the Fin￿ClaI ReF*YtNvJ Si*Mlard appl•*le in Ihe UK Repl￿* of Ireland IFRS 102k
The Charities Act 2011. UK Generaly AccounbrvJ Piacbce and th• Churth
The Parochial Church Council ofThe Ecc*si* P￿'sh olst Pal￿. Wrthngkn meets thp
definition ol a pu￿1¢ under FRS102 Assels and liabAiti•s are ir4tsalty
reojgnised al histori¢* cost ur Iransaclian value Ur￿ OtheTh￿ slaled in Ihe relevant
acco￿1￿￿ polw ￿te.
The PCC members Co￿1(Jer theR a￿ maierd wKefL￿bes about Ihe charitys ability ¢0
Continue as a gjing COn￿M.
The PCC members have m&le no key hwe a $i￿1￿an1 effect on Ihe
accol￿1$.
The PSS membws Ilo nol Ilwl there are ￿50￿CeS ofestima1K￿ uncerlainty al the
reportirtg date that h￿e a signifKanl r￿k of wsiig malwd odiuslmenl lo the carrylig
amount ol a$5e15 labllieswllhwi the nexi rep￿1￿
¢ Incomè
cOr*Jib￿S alla¢Ped lotr* ilemls) of wKome have been rrrt it 15 probabl• thal the income will
be rec￿ed the aMc￿nI can be Mea$￿t4 rtliabty.
In￿me from go¥emment and ollw granls. tAt*lher'c¥￿￿ gnants or'revenLR' grants, r6
rec￿1￿￿ Ykn Ihe chwAy has enlitlemenl to thg funds. any perftym•i¢e condrfw)ns
ailathd lo the ￿ants have me( it is wobat4e thal tnc4)me V*il b• received and tha
amount can be measured rew anf rs defwred.
For legacie5. entitkmenl is laken as the earflw of the on which eitiher. the tharity is
aware that pmbate h85 grwled. the est* has bem f*Ylsed rbDbfi¢*un ha5 been
made by the execulurl5) ￿ the chwty Ihal a ¢&5tr*ulhJn b8 mad8. orW￿n
disliibution is received froffl th• 8slate. Recapt tsl alegacy. in vknole or in part, is tsnly
considered probable *then the arnO￿t ￿ be measured reliabty and the has been
noirf￿d of the eXeart￿5 intentw￿ to ma*e a rJ5tr*Xrt#￿. Where legacies have been rK+tified
lo the charity. or Ihe charity is ware ofthe ganting of the wobate, and ihe criter¢a for
income re¢¢8￿On have rKJl been met. Ihen Ihe legary is Ireaied as a c¢nlYigent asset and
disd05ed if malerral.
IrKome rEceived in advance ola of a speof*d reseNe is defer￿d unll the
criteria lor incc¥ne rtco9nA￿ are met.

The Parochial Church Counul of The Eccesiastical Parish of St Paul. Wrthwlgton
Notes to Ihe accounts for the year eThJed 31 December 2023
d Don•ted s•rvkes and fadlh
Donated wofeswonal service5 and donated facthbes aTe recognrsed as income when Ihe
charity has control over IhÉ item, any C￿d￿On3 8550Ciated with Ihe donated item have been
met, tho r8ceipt ofeconomic beneft frThn the use by tr* of ilem is kYob*)le ar
that e￿Orn￿ benefit can be ffjhabty. In a¢c¢rdan¢e wth the Chartie5 SORP
{FRS 1021. general ¥L￿nteer time is recognisrf" sefw to the trust8ts' anrMAI rèport for
mDre in1￿lation ab￿1 th￿1 c0nlritxrt￿
On recwpL donaled professional services and donaled fa￿dieS are recognised on the basis
ofthe value of th8 £ift lo tha charity wl*ch is thÈ arn￿nt IhÈ ch*rty woukl have been willir4J
lo pay lo oblain sefwces or facili￿eS Ofeq￿lalent eCon￿lIC benefrt ¢)n th ¢)pen market." a
co1￿¥0nding am￿nt 15 re(WXs￿ ￿ eXp￿￿knre in the ofre¢W.
• Intyrost rn¢¢lvable
Inlerest on held on deiNt 15 th1￿ recei￿￿ and the amount ￿ be
measured reliaby by the tt¥5 is FMym• nolikniion ofthe interest paid or
payab* by Ihe b*.
f lund a¢c¢unti
Unrestric¢ed ftmd$ are avaliable to 5peThJ that fwlher any ofthe pJrp05es ol
charity.
Deslgnaled lunds are unre$bi¢Xed fund5 ofthe tha￿ whwth Ihe PCC membws hwe deoded
al Iheir dlscreuort lo *dE Io use for a speafK puwposp.
Re5trKted funds are donatms ¥thich the dcmr has sp8cffj￿d are to be $olety used for
paiticular area$ ol tho ch*Ais for sFe(ir￿ woiecls being wmlertaken by the char*i
Expenditure and IrrncowAbl• VAT
Expendlure is reeognised omTe Ihere is a legal or constructive ob*Jaiion to fflake a payment
to a third party. it is probatrAe Ihal seiyemenl wil be reqL*ed and the arno￿1 olthe OblvJa￿0n
n be measured reliably. is Ihe fokn¥Aig athTity heading5".
Expenditt*e on th*iiable activibes ind￿Je$ thè costs uThlErtaken to furiher
the PLwposes ofthe chm aKI Il*ir è950Chqted supwt costs.
Other exp￿￿￿￿¢ rewsents Ilwjse item5 not Hling iwlo any othw headirwj.
IrTerLveTatAe VAT is dwgad as a cost ag￿1 th• x¥tyiAty for¥rt*ch Ihe expendfture was
i)¢uired.

The Parodwal Church Council of The Eccesiastical Parish of St Paul, Withington
Notes to the accounts for year ended 31 December 2023
h Tanglblv fixed a￿e¢S
IndNidual fixed assets cosling £20.C4XI or more are capilaised at cost are dgprecialed
ver their estimated useftd kn4e5 a straghl basis a5 fc4b)Hs"
Fweetr￿￿j l*wJ and tA*kngs
111) yea
l Flxod a8Set Investments
kNeslmenls are a f￿M of basic fin￿￿la1 and are ￿tillaIY recognised at Ihe
transaction Val￿ ard subswnty measwed 8t the faw vthe as at the b*nce $hhel dale
Using the closing quoted market FxKe. The Stslement offinancial acti¥itie5 inclu(*s ts nel
98ln$ and losses arising on revauation •xl dep05i1s througlwwl Ihe
The Chaty does not acquire opim. d•rivatNes or other CWnp￿X financwl instruments.
The main fomi of f￿ancial iisk fxed by the ¢tsity 15 Ihat of volatility kn e￿thty Ma￿e¢S and
investmenl mwkats ikn lo eG￿rn￿ c￿dI￿￿￿. Ihe attiiude of inveslors io invesbnenl
risk and chan￿S in senlNnwM c(MKerring ery￿e5 and withwi parb'tjkn sect¢X5 or sub sectors
J Debtor
Trade and other deblors are racognised #l the seluement amount due aller any trade thscount
offered. Prepaymenls arn val￿￿ at the prepaid of any Irade dicounl thje.
k Cash at bank Ind In hand
Cash at bank and in hand irKludes ¢8sh and sh)rt temi highty fiquid wwestmenls with a short
malurity of Ihree monlhs cy less d*e ofacwisitim or ol ihe deposit or
similar ac¢rAnt.
I Crgdlttys arKI provlslon
reditors and provisions arè re¢ogised vthere the chardy has a present Oblgats.r￿ res￿
from a pasl eventthatwil twobably re$￿t n the transfer of to a ttwrd party and Ihe
amtxjrt due to settle Ihe obligation can bg Measur￿ or ￿lI￿ated rebably. Creditors
provlsions are noThnalty recogni5ed at Iheir sott10￿ affl￿1 aftar alo¥fiTr3 for any trade
di5counls due.
m Flnanctsl InStr￿￿ts
The charity has financial a55ets fThnCJ￿ labikns of a k¥NJ thal qualify as baslc
finanaal in$trumwts Bax fmancial inslnjnents are initralty recognised al transaclMJn valu•
and subsequenty ffleas￿•d at Ihm sat1kn￿l the exceplion olb** which
are sWJ5equenUy measured al afflort1￿ c¢)sl the effecli¥e Inle￿${ Mell￿d.
Legal ststu$ of the charity
The tharity is an ￿1r￿orpOrated charriy. as a charity in England & Wakfjs on 21
No¥wthr 2009.

ThE PARtXHLALCJIURCH COUNCIL CF 5T PAUL. WTHiiwe+ii•JTESTOnEFWJKi41
sTATE￿NTs FOR ThE YEAR ENOEO 31 OeCEMBER 2023
TIA
Funds
Furth
2DZ3
2 INCOM￿ RESOURCES
Tthx EffKityit pwn•dG
One
E•.3302A
£4 252.
E4.271.89
EJ476.81
EJ.3502Z
£650Jg
£9.3￿•?6
É4.2S2ts0
£4271.69
U.47$ JI
E3.J5022
£61099
£131322
OUOOD
£1 J700Q
£2 454 40
E3 41903
Zoc
£0
£0
&Jndry
Le9aoe5
E25.331.19
É2S,J31 9>
297919
¢Z,059.OB
£58,155.77
É4ts.414 a3
£1461 15
£3O.15577
£10 117 09
t2157¥ 24
É1.02SIM)
£1.025
ts70.46
£57046
El,lJ25.00
£ooD
£1.3Q>OO
F•as
£1.41002
£1.41002
EOOD
£000
11 JQ900
£1.410.02
£1.41002
£12.aW.00
£12.orKI.OD
£72 OWQD
Total C**RE￿￿j￿cE5fIUb*￿l
£iz.acoaD
£12.OODOO
TOTAL INCOMINGRESCIJRCES
£8D.5•1.A4
£O1.43fjJg
3 RESCMJKES USEO
jaChU￿￿ wthil
o.rA)
£0.
P•rith Shllre
£¥ 86101
EI0 161 14
£20661
£10.16114
£0
£44,117n
t12.WOTr)
£3.800 93
£2,794
£ZZ.86Z B
E714 C41
£1.5207fj
£oon
Ch￿h
E44 017n
£1.X661
£1.415
£00)
Upkq•prfSeThtss
Upke•pel Churthvwd
ti.ms $9
rJ 094 37
U10
OM37
£510 CIJ
£411927
£46000
EOOO
Looo
£4 4ty)Q4
EOOO
£27500
Looo
£J.LM7QQ
tSS.$33J8
Upkfj•pol Curlie's
£ooJ
£4.400
£4.4ty) 01
SuFPtytw*l Eduukn Cog
MMc*14nqous
Au¢verfund
£29J OD
£3 0071X+
E97.75360
£3 DE7
£97.7531Q
£000
£Doo
£Dt
jd FI￿J￿d￿0cuItr
Eooo
Eor
EO
£orpJ
TOTAL RE50uRces us
E¥7.75300
£97.7530D
t$5 633.

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