2023-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St. Luke Farnworth Widnes

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Parish of St. Luke Farnworth with Cronton Mission

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Annual Trustees Report of the Parochial Church Council
for 2023
COMMUNITY – Farewell to Stuart & COMMUNITY – Heritage Day
Val
CONCERTS – 6 [th] form college CONCERTS – Greenalls Brass
Band
CHURCHYARD – SOW and GROW CHURCHYARD – Thank you to
Justice Dept workers
CHILDREN – Sunday Club CHILDREN – Jam Club
Yours sincerely
CRONTON – School service CRONTON – Café style
Name Surname
Title
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Our Mission Statement

“We strive to live by faith, to be known by love and to connect people to Jesus and one another”. Our Vision God’s love is to Learn from each other Outreach to all in our community Vitalise personal growth and discipleship Ensure all feel welcome and encourage belonging

God’s love is to

Acting Team Rector Reverend Canon Peter Dawkin

Licensed Lay Ministers Sue Smither, Clare Liptrott and Lesley Firth Wardens Barry Horabin, Pat Johnson, Rob Leech and Colleen Harper

Web site St-luke.co.uk Charity Number 1133042 Parish number 744 St. Luke’s church Cronton Mission Church

Pit Lane Farnworth held in Cronton School Widnes WA8 9HU Smithy Lane Widnes WA8 5DF

Team Administrator Lesley Howell 07399784219 eastwidnesteam.2942@gmail.com

Bankers Barclays Bank Legal Advisor Hill Dickinson & Co LLP Independent Examiner Nadia Hague FCA Vanguard Accountancy Ltd, Liverpool Architect Alex Finlason Pickard Finlason Beech House

1. AIM and PURPOSE

AIM - To promote the mission of St. Luke’s church and Cronton Mission pastorally, evangelistically, socially and ecumenically. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

PURPOSE – To provide a church family within which people can grow as Christians and help one another and the community.

PCC members	Position	Until
ReverendBobPearson	Team Rectorex-ofcioretired October 2023
Rev Canon Peter Dawkin	AsAreaDeanJoined October 2023
BarryHorabin	Warden 2016 &Deanery Synod ex-ofcio	2024
PatJohnson	Warden 2018 &Deanery Synod ex-ofcio	2024
RobLeech	Warden 2020 ex-ofcio	2024
Colleen Harper	Warden 2020 ex-ofcio	2024
LesleyRuncorn	Deanery Synod ex-ofcio	2024
YvonneHorabin	Deanery Synod ex-ofcio &Treasurer	2024
	Join ed
SandraVanezis	Eco Ofcer 2021	2025
AlmaMarshall	Baptism Assistant 2012	2025
MargaretCampbell	Safeguarding Ofcer 2018	2025

Jef Evans	Reader in church 2020	2025
Lynn Keeling	Sunday Club Leader 2000	2026
Sue Smither	Lay Minister 2019	2026
ClareLiptrott	Lay Minister 2019	2024
RayRoberts	Sidesperson 2020	2026
Deborah Doyle	Cronton representative 2020	2026
Gail Beswick	Baptism Assistant 2000	2024
DorothyLightfoot	Children’s Society 2000	2024
SandraLacey	Secretary (co-option) 2000	2023

2. OVERVIEW of 2023

Team Rector, Reverend Bob retired in October. His last service was on Sunday, October 15[th] . So our Lay Ministers had to oversee three congregations – St Luke’s Church, St Ambrose and Cronton Mission Church, supported by Area Dean, Rev Canon Peter Dawkin. Lay Minister Sue Smither was granted permission by Archdeacon Simon to lead services of Holy Communion. PCC is indebted to Sue for taking on this extra workload so our pattern of worship continued. On Friday 27[th] October in the early evening, a speeding car, coming up Farnworth Street, hit the last speed bumps which caused the driver to lose control and the car ploughed into the church wall to the right of the main gates. Luckily no one was hurt. The 9[th] century Saxon Cross was all but destroyed but thankfully has now been repaired. A specialist team was needed to restore the cross and rebuild the wall. The interest and support for the repair has been very rewarding, not only in good wishes but in generous donations, and we are very grateful for this response. (This work was completed at start of February 2024, thanks to all who donated to the work). Fund raising is still underway to be able to apply for grants to provide toilets and a servery in church to make the building fit for purpose. To support our grant applications a questionnaire is being circulated to the congregations, community and schools.

Barry Ingram stepped down from PCC in April because of ill health and sadly passed away in December. Barry’s faith was unerring; he put his trust in God to guide him through all things, knowing that he would provide for him. We thank God for Barry’s work in numerous roles in church over many years.

Events and services

January - church was open 10.00 am until 4.00 pm on Wednesdays and the heating was on so people could come along for a chat and a drink to save their own heating costs for a day.

March - Spring Raffle, Quiz and Lent Soup and Sandwich. Cronton whole school worship at St Lukes.

April - Sow and Grow (Planting for Pollinators) initiative promoted by Eco group. April – Experience Easter in church for children of Farnworth School with Sue and at Cronton School with Clare. Joint Service for Palm Sunday at Cronton Methodist Chapel. May - St. Luke’s Church played host to the Widnes Deanery Confirmation service.

Bishop Geoff confirmed 19 people and welcomed one person into the Church of England. Special service of Holy Communion to celebrate the Coronation of HM King Charles III, followed by a toast to the King.

June - Cronton Centre of Excellence Performing Arts Department students presented “A Summer Evening of Music and Song”. Rose Queen service to carry on the tradition of having a Rose Queen and Retinue at St Luke’s church. Charlotte and Cara were crowned as our Rose Queens. Music Sunday celebrated in morning service and at Jam Club. July – Visit to church by Poppy Field School. August – Special Open Door Farewell to Andersons to thank them for their many, many years of wonderful and faithful service to our community. September - National Heritage Open Day theme ‘Creativity Unwrapped’. Focus on ‘William Morris’ Window, Embroidery Workshop, Flower Arranging Workshop, Pollinator Pots display, Churchyard Quiz Trail and Craft Activities. October – Cronton reception children welcome service. Harvest Festival with donations to Foodbank. Children from Farnworth School held their service in the following week and donated to Foodbank too. Key stage 2 children led Harvest at Cronton, again with donations to Foodbank. All Souls’ Day - a time to remember and give thanks for all those who have gone before us, be that recently or some time ago. November – St. John’s Ensemble Concert Remembrance Sunday – In the porch there was a beautiful poppy ‘waterfall’ created by the ladies from the Farnworth Arts and Craft group; we are indebted to them for the display. Cronton village and 3 churches came together for Remembrance at the cenotaph with a service to follow in the Methodist chapel.

Toy service - donations given to the Trinity Kings Cross Project who distribute them to children in Widnes who might not otherwise receive a Christmas present. Games Room at Farnworth School Christmas market. £350 was raised for church funds.

Visit to church by Y1 and Y2 classes from Moorfield CP School.

December – Greenall’s Brass band concert

Cronton Sixth Form College Performing Arts Department presented A “Mini Dickens Christmas Carol” in words and music. Key stage 1 children performed their Nativity at Cronton Mission.

Nine Lessons & Carols service followed by mulled wine and mince pies and the Christmas draw.

Christmas Eve Christingle services 3pm & 5pm.

Christmas Eve HOLY COMMUNION 10.30am and HOLY COMMUNION 11pm Christmas Day HOLY COMMUNION 10am

3. OBJECTIVES and ACTIVITIES

Objectives for 2024 a) MISSION and MINISTRY

To continue to use technology to help us to outreach & interact with a wider and more diverse population.

To work towards Net Zero as directed by the Diocese.

b) CHILDREN’S and YOUNG PEOPLE’S MINISTRY

To encourage children and adults to consider confirmation.

To implement the Diocesan ‘Growing Faith Adventure’ which replaces the Child Friendly Award.

To continue the tradition of crowning a Rose Queen, possibly at a Farnworth School

Summer event.

To welcome schools in church and support schools in their initiatives. To introduce Café worship for families at Cronton during the school day on a monthly basis.

c) OCCASIONAL / PASTRORAL SERVICES

To hold a “blue” service before Christmas for those who may not be feeling festive. To hold a River of Light walk and service in church with children from Farnworth school.

d) FESTIVALS

To introduce Remembering Festival Experience for school children and church families.

e) MAKE A BIGGER DIFFERENCE

To hold “Bring One Friend” and “Back to Church” Sundays.

To support a local charity for a year.

To hold occasional lunches in church.

f) RULE of LIFE

To hold a bible study/prayer group and/or meditations.

To continue to promote the Parish Giving Scheme across the church and Mission. To emphasise the need for the congregation at Cronton Café Style to support the ministry to promote Outreach and pastoral care there through regular giving. To provide a ‘Good Box’ permanently at Cronton Mission for online giving. To hold a service of thanksgiving for volunteers (every 2 years).

g) PLANTING NEW CONGREGATIONS

To investigate ideas to take the church to the people.

h) CONSERVATION PROJECT

To encourage educational use of the churchyard.

To hold a Nature Day in May to raise awareness of eco issues.

Review of 2023 Objectives a) MISSION and MINISTRY

Welcome slideshow promotes services and events before 10.30am and at baptism services.

Zoom services held to outreach & interact with a wider and more diverse population. Sow and Grow initiative launched to promote an awareness of eco issues.

b) CHILDREN’S and YOUNG PEOPLE’S MINISTRY

The Deanery Confirmation service was held at St. Luke’s church.

A special service was held to continue the tradition of crowning a Rose Queen. The PCC supported travel costs for Cronton children to attend whole school worship at St Lukes Church in March. Cronton school continue to deliver worship at Cronton Mission for Harvest and Christmas. New reception children “seedlings”, alongside their year 5 “gardeners” are welcomed to Cronton Mission in October. Children were given seeds/bookmarks as a memory of worship at the Mission on a Sunday.

c) OCCASIONAL / PASTORAL SERVICES

Cronton Mission came together with the whole village, its schools or churches for ecumenical worship throughout the year on Palm Sunday, Remembrance and Christmas.

As we were in an interregnum in the period before Christmas a “blue” service was not held.

d) FESTIVALS

Farnworth school children took part in Experience Easter in church. Cronton school children took part in Experience Easter in school.

Farnworth school children donated items for the Foodbank during their Harvest service in church. The Foodbank was the recipient of items from Cronton school’s harvest service.

Children from Farnworth School’s Ethos group took part in the service on Remembrance Sunday.

e) MAKE A BIGGER DIFFERENCE

As we are in arrears on our Parish Share we did not support a local charity for a year but congregation members were generous supporting Foodbank and the Toy service. Advent lunches were held in church.

f) RULE of LIFE

The Parish Giving Scheme is promoted on the website and in the magazine.

The congregation at Cronton Café Style have been informed of the need to support the ministry to promote Outreach and pastoral care there through regular giving. A ‘Good Box’ not permanently at Cronton Mission for online giving as it is still needed in St Luke’s church.

g) PLANTING NEW CONGREGATIONS

Continued involvement with the Scout and Guide group who visit church.

h) CONSERVATION PROJECT

The ‘eco’ group set up a ‘Community Sow and Grow’ initiative to promote our natural and cultural heritage and the importance of God’s creation.

4. STRUCTURE, GOVERNANCOE and MANAGEMENT

STRUCTURE

The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. There are no other related trusts. The method of appointment of PCC members is set out in the Church Representation Rules. Church members registered on the Electoral Roll are eligible to stand for election to the PCC. Legally, the PCC is responsible for the financial affairs of the church parish and the maintenance of the building, the Bridewell and the churchyard, and for promoting the mission of the church.

The PCC operates two subcommittees: The Standing Committee and Friends of St Luke Farnworth. PCC members are CRB-checked and receive Health & Safety and Safeguarding training.

GOVERNANCE

PCC members are committed to making good use of the funds and resources with a focus on achieving the desired outcomes whilst ensuring the charity follows the law, produces policies and, where issues arise, they are dealt with efficiently and quickly. Potential risks are considered, progress is monitored and actions taken when necessary.

SAFEGUARDING OFFICER & LEAD RECRUITER Margaret Campbell 07376112836

Safeguarding Officer for Cronton and Deputy Recruiter for Cronton is Debbie Doyle. Deputy Recruiter for St Luke’s church is Lynn Keeling. Safeguarding is of vital importance, to St Luke’s and Cronton Mission. We need to be welcoming but also a safe place. Therefore, we follow the Diocese of Liverpool Safer Recruitment Practice Guidance 2016. This refers to the whole recruitment process for volunteers and paid workers.

GENERAL DATA PROTECTION REGULATION

All the congregation’s information is stored in a safe place, privacy is respected, and personal information is not shared with other organisations.

HEALTH AND SAFETY

The Churchwardens are totally committed to all aspects of Health & Safety. If you have any concerns, please do not hesitate to contact them.

MANAGEMENT PROCEDURES

The PCC operates under a mature system of controls and procedures developed over many years of operation. Finance and operational issues are routinely monitored as part of regular PCC meetings. When planning activities for the year, the PCC consider the Charity Commission’s guidance on public benefits, in particular the specific guidance to charities concerned with advancement of religion.

BUDGET - An annual budget is prepared to monitor short-term viability. Actual results compared with budget are reported to the PCC quarterly. The investments are reviewed. All assets are insured.

RESERVES POLICY - No charity can operate for any length of time without reserves. The available reserves are low, so a major effort will be needed to re-build reserves to a working level, and to re-build a contingency for future maintenance costs. CONTINGENCY PLANS - The Scout and Guide building can be used for services in the event of the Church becoming unusable for a limited period. ELECTORAL ROLL - 171 on the 2023 roll. (New roll in 2025)

5. CHURCH GROUPS

Bell Ringers Love to hear the church bells? Pop into church on Tuesdays, at 6.30 pm, to meet Nigel, our Tower Captain, and the team and have a go. No experience is needed as training will be given. Contact Nigel on 0151-495-3894.

Choir leads us in song every Sunday morning and at Festivals. If you enjoy music and fellowship, come along to practice, which is every Thursday at 6.00 pm, in church. Director of Music Paul Delaney 07778-042553.

Church Cleaning

10.30 to 12.00 noon once a month on the last Wednesday and as required for special services. All equipment and materials provided. Just call in, many hands make light work. Contact Pat 07717-522878.

Flower Arranging

The team are in Church on Wednesday & Friday mornings. Lesley 0151-423-1759. Friends of Farnworth St Luke’s Church

Our 'R&R' community heritage appeal, aims to raise the funding needed to complete necessary R EPAIR work to the roofs of Bold Chapel, the Nave and the Bell Tower, as well as the R EGENERATION of the facilities in our church by providing toilets and a servery so that we can welcome more people to our beautiful Grade II* listed Church. If you would like more information please contact Barry 07471-350957 barry.horabin@btinternet.com or Sandra sandralacey47@yahoo.co.uk.

Mothers’ Union

We were able to enjoy a full programme of meetings during 2023. Sue Connolly set the ball rolling with a very interesting talk about her work as a Guide at Liverpool Cathedral. This was followed by Lilian Woodstock from choir telling us about her life abroad, Maureen Isherwood from Widnes & Runcorn Cancer Support Group, Mr Redman from Farnworth School, Paul Delaney, our Director of Music at St Luke’s, and a representative from Widnes Foodbank, one of the charities we support. There was also the usual update from Christian Aid, the New Member Service of Holy Communion and our usual social evenings. Our Christmas Lunch was at Riverside College where we were joined for the first time by members from the MU branch at St Michael’s Church.

Our August outing was a visit to St Mary’s Church in Daresbury, after which we all enjoyed lunch at their Ring O Bells pub, also just across the road! For this year we are hoping to arrange a visit to the Liverpool Metropolitan Cathedral.

The 2024 programme started with a moving account of her walk with God by our Lay Reader, Clare Liptrott. Further events will include talks on railway journeys, the Triangle of Hope, the fight against modern day slavery and another one from Paul about different aspects of his musical life.

Since our last report, we have sadly lost three of our members, Ann Entwistle, Barbara Kelsall and Wendy Collinson, three indomitable ladies who will be greatly missed. We were very pleased to welcome Marion Hall and Brenda Bullock at our New Member service, conducted by Rev Bob just a month before his retirement, and hope they will enjoy our events.

We continue to meet in Church at 7.30 pm on the second Wednesday of each month except August and all are welcome, whether or not they themselves are mothers or even fathers! Membership costs £29.00 per annum to cover branch, diocesan and national headquarters expenses.

Colleen Harper 07946-389162 colleenharper251@hotmail.com

Joint Leader for St Luke’s Branch and Area Trustee for Widnes at the Diocese. JAM Club (Jesus and Me)

Join Clare and Jack (our church puppet) on the second Sunday of each month, 3.004.00 pm, for worship focussed on families. In fact, anyone who is young at heart is welcome for a bible story, songs and crafts and a time to share toast together! Also Good Friday 10am to 11am Clare 07976549410

Open Door Wednesday

Every Wednesday between 10.00 am and 3.00 pm the church is open. Everyone is welcome to pop in for a chat and a cuppa. There will be people on hand to welcome you and show you around our beautiful church.

Games Galore Wednesday

1pm to 3pm Come and join us for 2 hours of light-hearted fun playing games - Scrabble, dominoes, UNO and many more, while chatting and enjoying coffee and cake too. Contact Pat on 07717-522878.

Open Door Saturday

We became aware that, every single time we open the church doors, someone will just ‘drop’ in; perhaps just for a quick look round but often they are looking for a quiet space to sit and spend some time with their thoughts, or with God. So we now St Luke’s doors on the first Saturday of each month, so giving people that opportunity to walk in, to chat if they want to, to have someone pray with them if requested, to offer fellowship and to provide, free-of-charge, tea and teacakes, coffee and crumpets. Being realistic, we have never been overwhelmed by the number of visitors, but there isn’t a Saturday morning that someone hasn’t dropped by and benefitted from the opportunity to walk through those ‘Open Doors’. We are hugely grateful to those who come on a regular basis to help serve the refreshments and be a listening ear. It would be lovely if we could have Open Door more often.

Sue, Lay Minister, 07962-012916 First Saturday each month 10.00 am to 11.30 am

Parish Review

The Association of Church Editors gave the magazine the Clarity of Christian Message award. The Editor takes no credit for the award. The award is for everyone who inputs to the magazine. If you would like to input to the magazine, or have a magazine delivered to you or would like an advert in the magazine please contact farnworthreview@yahoo.co.uk Philip 07710-030973

Sunday Club

This takes place in the Bridewell at 10.30 am on the 1[st] , 3[rd] and 4[th] Sundays during term time. Stories of our faith are told in a lively way, with craft activities. The children come into Church at 11.15 am, to share what they have done with the congregation.

Lynn 07741-494261

Uniformed Organisations

Anything to come from Clare Liptrott

6.FINANCE a)FINANCIAL REVIEW

The funds of the church are, in the main, made up of three sections:

Endowment Fund - Generally, only the interest is available for the PCC’s use, not the capital. There have been NO withdrawals from Investments.
Restricted and Designated funds - This is for monies for specific purposes, i.e., Major Repairs, Bridewell etc.
General Fund - This covers the income and expenditure of the day to day running costs of the church. It is this section which has seen a noticeable drop in income this year, having lost quite a few of our regular givers who have sadly died. At the start of 2023 we still owed £26,000 to the diocese for Parish Share for 2022, which has been difficult to repay as well as the current year’s figure of £72,000. We have managed to pay £42,000 to the diocese in 2023, £26,000 re 2022 and £16,000 towards 2023 leaving £56,000 still out-standing at end of 2023. People have been very generous in giving to the toilet fund for these much need facilities. Hopefully the general fund will benefit from extra income once these are built.

The income from regular givers this year has continued to drop, although people using the Parish Giving Scheme (PGS) has increased slightly, mainly with regular givers changing from using envelopes and standing orders, rather than income from new regular givers. Balances @ 31/12/2023: Endowment Funds £166,867, up on previous year by £14,314, due to increase in the Stock Market. Restricted funds, including Friends account, £77,163, which is mainly for the church toilets project. Designated funds £4,709 General Fund Deficit (£48,467) Children’s Society – £673.80 from Christingles Christian Aid - people were encouraged to donate direct to Christian Aid.

Foodbank – As well as food donations on a regular basis and at special services such as Harvest, Farnworth School and Cronton School continue to support Foodbank. Toy Service – the response from the congregation, the schools and the community donating toys, gifts and toiletries for the Trinity Kings Cross Appeal was overwhelming.

b) ACCOUNTS

The church's trustees are responsible for the preparation of the accounts. The church'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 needed.

This report on 2023 was approved at a meeting of PCC members on 22[nd] April 2024. If you spot any mistakes, please contact Sandra Lacey, PCC Co-optee and Secretary 07761672030, sandralacey47@yahoo.co.uk so amendments can be made before the report goes to the Diocese and the Charities’ Commission. Thank you.

Parish Details

PCC Name

ST LUKE'S, FARNWORTH, WIDNES

Year

2023

Name of signature 1 on accounts:

Reverand Canon Peter Dawkin

Name of signature 2 on accounts

YVONNE HORABIN

Name of Independent Examiner

Vanguard Accountancy Limited Liverpool

Professional Qualifications of Independent Examiner

Chartered Accountant

Date of Accounts approval by PCC

Date of Independent Examiner's Report

9th October 2024 9th October 2024

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PAROCHIAL CHURCH COUNCIL OF ST LUKE'S, FARNWORTH, WIDNES STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2023

Note INCOMING RESOURCES Voluntary Income 2(a) Activities for generating funds 2(b) Income from investments 2(c) Church activities 2(d) Other incoming resources 2(e) TOTAL INCOMING RESOURCES RESOURCES USED Church Activities 3(a) Costs of generating voluntary income 3(b) Fund-raising trading costs 3(c) Governance costs 3(d) TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES BEFORE OTHER RECOGNISED GAINS AND LOSSES Gains or losses on investment assets on disposal 5(b) on revaluation 5(b) Transfers between funds NET MOVEMENT IN FUNDS Balances b/fwd at 1st January 2023 Balances c/fwd at 31st December 2023	General Funds £ 50,010 2,855 6,498 10,764 70,128 103,823 1,000 104,823 - 34,695 - 1,500 - 36,195 - 12,272 - 48,467	Designated Funds £ 1,525 1,525 698 698 828 1,500 2,328 2,381 4,709	Restricted Restricted Endowment Funds Funds £ £ 18,029 30 18,029 30 10,518 10,518 - 7,511 30 14,284 7,511 14,314 69,652 152,553 77,163 166,867	TOTAL FUNDS 2023 2022 £ £ 69,564 157,007 2,855 1,018 6,528 6,535 10,764 17,734 89,712 182,295 115,038 129,114 329 62 1,000 1,000 116,038 130,505 - 26,326 51,790 14,284 - 20,375 - - - 12,042 31,415 212,314 180,899 200,272 212,314	TOTAL FUNDS 2023 2022 £ £ 69,564 157,007 2,855 1,018 6,528 6,535 10,764 17,734 89,712 182,295 115,038 129,114 329 62 1,000 1,000 116,038 130,505 - 26,326 51,790 14,284 - 20,375 - - - 12,042 31,415 212,314 180,899 200,272 212,314
					182,295 129,114 329 62 1,000
					130,505 51,790 - 20,375 -
					31,415 180,899
					212,314

The notes on pages 3 to 7 form part of these accounts

PAROCHIAL CHURCH COUNCIL OF ST LUKE'S, FARNWORTH, WIDNES BALANCE SHEET At 31 December 2023 Note 2023 £ FIXED ASSETS Tangible 5(a) Investment 5(b) 166,867 166,867 CURRENT ASSETS Stock Debtors 6 24,157 Short term deposits Cash at bank and in hand 83,167 107,324 LIABILITIES Creditors - amounts falling due in one year 7 - 71,419 NET CURRENT ASSETS/(LIABILITIES 35,905 TOTAL ASSETS LESS CURRENT LIABILITIES 202,772 Creditors - amounts falling due after one year 7 - 2,500 TOTAL NET ASSETS 200,272 PARISH FUNDS Unrestricted - 48,467 Designated 4,709 Restricted 8 77,163 Endowment 8 166,867 200,272	Page 2 2022 £ 152,553
	152,553
	28,835 73,804
	102,640
	- 40,379
	62,261
	214,814 - 2,500
	212,314
	- 12,272 2,381 69,652 152,553
	212,314

Approved by the Parochial Church Council on 9th October 2024 and signed on its behalf by:

Rev Canon Peter Dawkin

Yvonne Horabin

The notes on pages 3 to 7 form part of these accounts

Page

PAROCHIAL CHURCH COUNCIL OF St Luke's Franworth ,Widnes NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

1 Accounting policies The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance wth the Church Accounting Regulations 2006 together with the second edition of the Charities Statement of Recommended Practice, issued October 2019; applicable to charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

The financial statements have been prepared under the historical cost convention except for the valuation of assets which are shown at market value. The financial statements include all transactions assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

The trustees consider that there are no material uncertainties about the charitiy's ability to continue as a going concern.

Charitable status and taxation

As a registered charity, the company benefits from rates' relief and is generally exempt from income tax and corporation tax. The charity is not registered for value added tax.

Funds

Endowment funds are funds, the capital of which if possible must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forwards as a balance on that fund or transferred to another fund as agreed by PCC.

The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Incoming resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

The charity received voluntary help from its supporters, but these services have not been included.

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Costs of generating voluntary income

All expenses relating to fundraising, public relations and investment management charges are charged to this heading.

Charitable activities

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These costs relate to the governance of the company itself, as opposed to the management of charitable activities or fundraising and publicity, and are primarily associated with constitutional, statutory and legal requirements.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 1993.

Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's 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 arte not valued in the financial statements. Subsequently no individual item has cost more than £1000 so all such expenditure has been written off when incurred.

Equipment used within the church premises is not depreciated. 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 December each year end.

Page 4

PAROCHIAL CHURCH COUNCIL OF

ST LUKE'S, FARNWORTH, WIDNES NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2023

2 INCOMING RESOURCES

2 INCOMING RESOURCES
2a Voluntary Income Planned Giving: Gift Aid donations Tax Recoverable Parish Giving Scheme Collections (open plate) Gift Days Grants Heating 2024 Donations Special appeals Legacies 2b Activities for Generating Funds Bookstall for fundraising Hall Lettings for non-church purposes Rummage sales, fetes, etc. 2c Income from Investments Dividends and Interest including tax recoverable Rent from land or buildings held as an investment 2d Income from Church Activities Church Hall lettings Bookstall for promoting church objectives Magazine income from sales PCC Fees 2e Other Incoming Resources Surplus on sale of fixed assets Loan invest ac TOTAL INCOMING RESOURCES	Unrestricted Funds £ 11,819 312 26,408 8,213 3,258 50,010 2,855 2,855 4,498 2,000 6,498 1,143 9,621 10,764 - 70,128	Designated Funds £ 750 775 1,525 - - - - 1,525	Restricted Funds £ 18,029 18,029 - - - - 18,029	Endowment TOTAL FUNDS Funds 2023 2022 £ £ £ 11,819 15,628 312 4,905 26,408 23,600 8,213 10,152 - 750 34,220 22,062 68,503 - - - 69,564 157,007 - 2,855 1,018 - 2,855 1,018 - 30 4,528 4,535 2,000 2,000 30 6,528 6,535 1,143 1,619 9,621 16,116 - 10,764 17,734 - - - 30 89,712 182,295
					157,007 - 1,018
					1,018 - 4,535 2,000
					6,535 1,619 16,116
					17,734
					-
					182,295

PAROCHIAL CHURCH COUNCIL OF ST LUKE'S, FARNWORTH, WIDNES NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2023

Page 5

3 RESOURCES EXPENDED

Unrestricted Funds £ 72,251 500 9,922 5,275 6,344 624 2,610 3,964 1,127 1,204	Designated Funds £ 698	Restricted Funds £ 473 1,054 906 538 7,548	Endowment Funds £	FUNDS 2022 £ 84,325 2,800 14,514 4,337 6,983 609 1,875 2,545 1,084 1,090 8,952
103,823 0	698	10,518	-	Err:522 329
-	-	-	-	329 62
- 1,000	-	-	-	62 1,000
1,000	-	-	-	1,000
104,823	698	10,518	0	130,505

PAROCHIAL CHURCH COUNCIL OF ST LUKE'S, FARNWORTH, WIDNES NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2023

Page 6

4a STAFF COSTS Wages and Salaries Social Security Costs Pension Costs	2023 £ 9,922 - - 9,922	2022 £ 14,514 - -
		14,514

During the year the PCC employed an organist and some monthly payments were large enough to attract social security costs. Also employed, was an Administrator for booking Funerals, Weddings and Baptisms.

Payments were made to Retired clergy and Readers for funeral services of £2,263. A contra against PCC fees was received in relation to these fees.

The average number of employees during the year was 3 (2022 - 3).

4b PAYMENTS TO PCC MEMBERS

No payments or expenses were paid to any PCC member for their services provided as a PCC member for the year ended 31 December 2023, nor for the year end 31 December 2022.

During the year services were provided by S Smither as an employee of St Lukes Church, for funeral services only, at a cost of £2,035. This was in addition to services provided as a PCC member on a voluntary basis.

5 FIXED ASSETS

5(a) Tangible

No Capital expenditure was incurred in 2023 (2022 - nil).

5(b) Investments Market value at 1st January 2023 Disposal at carrying value Income from investments Revaluation gain/(loss) Market value at 31st December 2023 DEBTORS (unrestricted funds) Tax recoverable Prepayments and Accrued Interest Other Debtors	2023 £ 152,553 30 14,284 166,867 2023 £ 22,157 2,000 24,157	2022 £ 172,898 30 - 20,375
		152,553
		2022 £ 28,214 621
		28,835

6 DEBTORS (unrestricted funds)

7 LIABILITIES

LIABILITIES Amounts falling due within one year (unrestricted funds) Accruals for utilities and other costs Other creditors Loans Amounts falling due after one year Loans	2023 £ 59,419 12,000 71,419 2,500	2022 £ 28,379 12,000
		40,379
		2,500

8 FUNDS ANALYSIS OF NET ASSETS BY FUND

Tangible fixed assets Investment fixed assets Current Assets Bank Debtors Liabilities Amounts falling due within 1 year Amounts falling due after 1 year Fund balance	Unrestricted Funds £ 1,295 24,157 - 71,419 - 2,500 - 48,467	Designated Funds £ 4,709	Restricted Endowment Funds Funds £ £ 166,867 77,163 77,163 166,867	Total Total 2023 2022 £ £ 166,867 152,553 83,167 73,804 24,157 28,835 - 71,419 - 40,379 - 2,500 - 2,500
		4,709		200,272 212,314

PAROCHIAL CHURCH COUNCIL OF ST LUKE'S, FARNWORTH, WIDNES Year Ended 31st December 2023

Page 7

Restricted Funds Fabric Fund Opening Bal per a/c 1,892 Receipts 600 Inter A/c Transfers Transfer General Fund 2,492 Payments - 888 Inter A/c Transfers - 1,000 Y/E Closing Balances 604 Designated Funds Opening Balances Receipts Inter Account Transfer General funds Payments Closing Blances	Fabric Fund 1,892 600	Major Bridewell Bell Church Bold Cross Friends Total Repairs Fund Fund yard Chapel re toilets Toilets 23,715 325 915 281 6,283 - 36,240 69,652 10,092 88 520 1,464 5,264 18,029 - 25,000 25,000 -
	2,492 - 888 - 1,000	8,807 325 1,003 801 6,283 1,464 66,504 87,681 - 7,548 - 1,222 - 538 - 322 - 10,518 6,283 1,000 - 6,283 -
	604	7,542 103 1,003 264 - 1,464 66,183 77,163
		Choir Flower Bold Baptism Heating Loans Total Fund Fund Grant To repay 796 531 354 700 2,381 75 700 750 Err:522 1,500 Err:522 871 1,231 - 354 1,450 1,500 5,406 - 127 - 571 Err:522 744 660 - 354 1,450 1,500 Err:522

Independent examiner’s report to the PCC of ST LUKE'S, FARNWORTH, WIDNES

Report to the Parochial Church Council (PCC) of St. Luke’s, Farnworth on the accounts for the year end 31 December 2023, as set out on pages 1 to 7 of Appendix 1 of your Annual Report.

Respective responsibilities of the PCC and the examiner

The PCC are responsible for the preparation of the accounts. They consider that an audit is not

required for this year under section 144 of the Charities Act of 2011 (the Charities Act) and that an independent examination is needed.

I report in respect of my examination of the Trust’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.

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity

Commission. An examination includes a review of the accounting records keptby the PCC 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 the PCC 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 statement below.

Independent examiner’s statement

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

(1) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare financial statements which accord with the accounting records and comply with the requirements of the Act and the Regulations have not been met.
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: ________ Mrs N Hague FCA

Date: 9th October 2024

Independent examiner’s report to the PCC of ST LUKE'S, FARNWORTH, WIDNES