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← Parochial Church Council Of The Ecclesiastical Parish Of All Saints Hale Barns With Ringway

2023-12-31-accounts

Charity No. 1133087

ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

FOR THE YEAR ENDED 31 DECEMBER 2023

CONTENTS

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Page
Legal and administrative information 1
Parochial Church Council Members’ report and responsibilities 2-4
Independent Examiner’s report 5
Statement of Financial Activities 6
Balance sheet 7
Notes to the accounts 8-15
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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2023

PAROCHIAL CHURCH COUNCIL Ex-officio Rev C Jaquiss (Priest)
Rev G Herron (Associate Priest)
P Reilly (Churchwarden and H&S Officer)
D Buckley (Churchwarden & Pastoral
Care)
C Sargent (Deanery Synod Ex-Officio)
E Greenlees (Diocesan Synod Ex-Officio)
M Babbage (Reader)
C Williams (Treasurer)
J Tracey (Safeguarding Officer Ex-Officio)

PRINCIPAL OFFICE
INDEPENDENT EXAMINER
SOLICITOR
BANKERS		 Elected FINAL DR AFT
M Duncombe (Ordinand & Deanery Synod
Ex-Officio)
S Butler
M Sargent
N Glassey
C Rooke
A Craig
M Allbrook
The Parish Office
Hale Road
Hale Barns
Cheshire
WA15 8SP
E G Cobb FCA
73 Chapel Lane
Hale Barns
Altrincham
Cheshire
WA15 0BN
Nigel Glassey
13 Leamington Road
Reddish
Stockport
Cheshire
SK5 6BD
National Westminster Bank
Altrincham Branch
23 Stamford New Road
Altrincham
Cheshire
WA14 1DB

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

COUNCIL’S REPORT AND PAROCHIAL CHURCH COUNCIL’S RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

Legal status

The Parochial Church Council is formed under the Church of England Assembly (Powers) Act 1919 and Parochial Church Council (Powers) Measure 1956 as amended and is currently regulated by Church Representation Rules Schedule 3 of the Synodical Government Measure 1969 as amended.

Objects

All Saints Hale Barns with Ringway Parochial Church Council has the responsibility of co-operating with the incumbent in promoting, in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church buildings.

Committees

Standing Committee: This is the only committee required by law. It has the power to transact the business of the Parochial Church Council between meetings of that body, subject to any directions given by the council.

Other committees are formed as and when required. Currently these include a Finance Committee; an Overseas Mission Committee; and a Fabric Committee.

Achievements and Performance

The Parochial Church Council has met 8 times during the year. At 31st December 2023 there were 100 on the Electoral Roll of the Church.

Plans for the future

During 2024 the Parochial Church Council and Sub Committees will continue to focus on consolidation of Social Media, and Discipleship Groups, developing relationships with children and families as well as building on inter-faith relations, and financial regeneration.

Reserves policy

The Parochial Church Council endeavours to maintain a balance on unrestricted funds to meet six months’ unrestricted payments.

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

COUNCIL’S REPORT AND PAROCHIAL CHURCH COUNCIL’S RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)

Risk

The major risks to which the Parochial Church Council is exposed, as identified by its members, have been reviewed and systems established to mitigate those risks.

Election of Parochial Church Council Members

One third of the ordinary members of the Parochial Church Council are elected each year at the Annual Parochial Council Meeting. Each member is elected for a period of three years. A new member must be proposed and seconded to be able to serve on the council. Members are replaced as they retire. Exofficio members of the Parochial Church Council include Deanery Synod members, licensed clergy, and readers.

Treasurer’s Report

The year ended 31 December 2023 has shown a total surplus for the year in the general fund of £4,811 compared to a surplus for the year 2022 of £108. The previous year included income from one off legacies and a grant from Trafford Council. The annual parish share charge for the year of £29,898 represents 35% of the full share, so reflecting the terms of the appointment of Mother Clair.

Our budget provided for a parish share of 65%, with the balance of 30% to pay for the cost of a Families and Children’s Worker. This year the Family and Children’s Worker has been an open post, despite efforts to recruit.

The phone mast income has remained at the previous level on a rolling basis. The Leases of the Phone Mast providers, Arqiva and Vodafone, have both now expired. The Phone Mast Company was appointed to representing the PCC and the Diocese. Negotiations between The Phone Mast Company and the Phone mast providers have progressed and a settlement is close to being reached.

The School House rental income had been agreed with the tenants to be re-instated to pre-Covid-19 figure. We are negotiating new terms with our tenants in the Therapy Centre for the income to be at an increased level. In view of the age of the building (1859) the PCC will need to make provision for some capital investment in the structure of the building to maintain market levels of rent for commercial tenants.

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

COUNCIL’S REPORT AND PAROCHIAL CHURCH COUNCIL’S RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED)

Parochial Church Council’s Responsibilities

The law applicable to charities in England and Wales requires the Parochial Church Council to prepare financial statements for each financial year, which give a true and fair view of the church’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements the Parochial Church Council is required to:

The Parochial Church Council has overall responsibility for ensuring that the church has appropriate systems of control, financial or otherwise. They are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and which enable them to ensure that the financial statements comply with the Charities Act 1993, amended by the Charities Act 2006, and the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Rev Clair Jaquiss (Chair)

May 2024

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

I report on the accounts of the church for the year ended 31 December 2023, which are set out on pages 6 to 15.

Respective responsibilities of the Parochial Church Council and examiner

As the Parochial Church Council you are responsible for the preparation of the financial statements. The PCC considers that the audit requirement of section 145 of the Charities Act 2011 (the Act) does not apply. It is my responsibility to examine the accounts under sections 145 of the 2011 Act, follow the procedures laid down in the General Directions by the Charity Commissioners under section 145(5)(b) of the 2011 Act and state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 the Parochial Church Council 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:

have not been met; or

E G Cobb FCA

73 Chapel Lane Hale Barns Altrincham Cheshire

May 2024

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023


INCOMING RESOURCES Notes
Incoming resources from
generated funds:
Voluntary income
2
Activities for generating funds
2
Investment income
2
Incoming resources from
Church activities
2
Total incoming resources
RESOURCES EXPENDED
Cost of generating
Voluntary income
3
Church activities
3
Governance costs
3
Total resources expended
Net Incoming
Resources and net movement
In funds
Total funds brought forward,
At 1 January 2023

Transfer between funds
Total funds carried forward at
31 December 2023		 FINAL DR AFT
General Designated
Funds
Funds
£
£
35,356
800
55,096
1,606
1,102
__
_
93,160
800


3,570
84,629
565
150


88,349
565


4,811
235

__
108,296
70,409
__
____
113,107
70,644

 Restricted
Total
Total
Funds
Funds
Funds
2023
2022
£
£
£
36,156
39,147
55,096
59,255
1,606
294
1,102
1,666
__
_

-
93,960
100,362



3,570
7,415
85,194
92,789
-
-



-
88,914 100,204


__
-
5,046
158
__
_

2,452
181,157
180,999


___
2,452
186,203
181,157

There were no recognised gains or losses for 2023 or 2022 other than those stated in the Statement of Financial Activities. All operations are classed as continuing.

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

BALANCE SHEET

As at 31 DECEMBER 2023

2023 2023 2022 2022
NOTES £
£		 £ £
FIXED ASSETS
Investments
5		 - -
CURRENT ASSETS
Debtors & prepayments
6
Short term deposits 7

CREDITORS:Amounts falling due 8
within one year
NET CURRENT ASSETS

NET ASSETS		 FINAL DR AFT
44,392
146,777
__
191,169
_
4,966

186,203
_
186,203
_		 40,131
146,323
__
186,454
_
5,297
___

 181,157
_
181,157
_
PARISH FUNDS
Unrestricted funds 10		 183,751 178,705
Restricted funds 9 2,452 2,452
_ _
186,203
_		 181,157
_

Approved by the Parochial Church Council on May 2024 and Signed on its behalf by:

………………………………………….

Rev. Clair Jaquiss (Chair)

………………………………………….

Mr Chris Williams (Treasurer)

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

ACCOUNTING POLICIES

FOR THE YEAR ENDED 31 DECEMBER 2023

The following accounting policies have been adopted in preparing the financial statements.

1. ACCOUNTING POLICIES

(a) BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and with the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP2005).

The financial statements have been prepared under the historical cost convention except for the valuation of investment 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 ( e.g. The Guides or Mothers’ Union), nor those that are informal gatherings of church members.

(b) FUNDS

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 forward as a balance on that fund. 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 generally funds that can be used for PCC general purposes and are not subject to any restrictions regarding their use. These funds include those designated for a particular purpose by the PCC. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

(c) INCOMING RESOURCES

Income is included on an accruals basis.

Planned giving under Gift Aid, collections and donations are recognised when received.

Tax recoverable on Gift Aid is recognised when the incoming resource to which they relate is received.

Grants and legacies are accounted for when the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Funds raised by fetes, garden parties and similar events are accounted for gross.

Sales of books and magazines are accounted for gross.

(d) OTHER INCOME

Rental income from the letting of church premises is recognised when rental is due.

(e) INCOME FROM INVESTMENTS

Dividends are accounted for when due and payable, and interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

ACCOUNTING POLICIES

FOR THE YEAR ENDED 31 DECEMBER 2023

(f) GAINS AND LOSSES ON INVESTMENTS

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31 December 2023.

(g) RESOURCES EXPENDED

Expenditure is recognised on an accrual basis as a liability is incurred.

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. Any parish share unpaid at 31 December is provided for in these financial statements as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

Amounts received specifically for overseas mission are dealt with as restricted funds.

Support costs, being those of the Parish administrator, the Parish office and associated costs of printing, stationery etc, are allocated to the activity to which the cost relates directly and are apportioned on a basis considered appropriate by the PCC.

All other expenditure is generally recognized when it is incurred and is accounted for gross.

(h) FIXED ASSETS

Consecrated property and movable church furnishings .

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

All expenditure incurred during the year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off.

Other fixtures, fittings and office equipment .

Individual items of equipment are written off in the period in which the asset is acquired.

(i) INVESTMENTS

There are no Investments.

(j) CURRENT ASSETS

Amounts owing to PCC at 31 December 2023 in respect of fees, rents or other income are shown as debtors.

Short term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FINAL DR AFT
General Designated
Restricted
Funds
Funds
Funds

£ £
£
2. INCOMING RESOURCES
FROM GENERATED FUNDS
Voluntary income
Planned giving/loose plate
29,608
Tax recoverable on Gift Aid
5,000
Donations
748
800
_
_
_
35,356
800
-
_
_
_
Activities for generating funds
Local Authority Grant
-

Fund raising events/sponsorship
521 -
Hall lettings
29,855
School house rent
10,000
Mobile phone mast rent
14,400
Other
320
Parish magazine advertising and copying
-
_
_
_
55,096
-
-
_
_
_
Investment income
Bank and dividend interest
1,606
-
-
_
_
_
Incoming Resources from
Church activities
Fees for weddings & funerals
1,102
-
-
_
_
_
Total income resources
93,160
800
-
Total

Funds
2023

£
29,608
5,000
1,548
_
36,156
_

521
29,855
10,000
14,400
320
-
_
55,096
_
1,606
__
1,102
_____
93,960
 Total
Funds
2022
£
31,492
7,000
655
_
39,147
_
2,917
4,829
26,201
10,705
14,400
203
-
_
59,255
_
294
__
1,666
_____
100,362

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023



3. RESOURCES EXPENDED
Cost of generating
Voluntary income
Salary – parish administrator
Cost of events
Support costs
Church activities
Giving to home mission, secular
and missionary societies
Ministry parish share etc.
Staffing project
Church running costs:
Cleaning and utilities
Maintenance and insurance
Hall running costs:
Cleaning and utilities
Maintenance and insurance
General
Salaries, honoraria and staff costs
Support costs
Magazine and outreach
Assigned fees
Sundry
Salary – parish administrator
Governance costs
Accounts and audit fees
Bank charges and valuation fees
Total resources expended		 FINAL DR AFT
General
Designated Restricted
Funds
Funds
Funds
£ £
£
1,795
109
1,666
_
_
_
3,570
-
-
_
_
_
3,715
-
-
29,898
5,098
-
-
6,188
-
-
5,340
565
4,358
-
462
-
-
7,948
-
-
11,735
-
-
1,759
-
-
910
-
40
-
7,178
-

_
_
_
84,629
565
-
_
 __
_
150
-
-
-
-
-
_
_
_
150
-
-
_
_
_____
88,349
565
-


 Total
Funds
2023
£
1,795
109
1,666
_
3,570
_
3,715
29,898
5,098
6,188
5,905
4,358
462
7,948
11,735
1,759
910
40
7,178
_
85,194
_
150
-
_
150
_
88,914
 Total
Funds
2022
£
1,533
2,047
2,835
_
6,415
_
5,045
29,028
4,636
9,303
7,792
2,884
3,712
7,080
11,341
1,908
1,201
3,726

6,133
__

93,789
_
-
-
_
-
_____
100,204

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

General Designated Restricted Total Total
Funds Funds Funds Funds Funds
2023 2022
£
£		 £ £ £
4. STAFF COSTS
_a)_Wages and salaries 14,071 - - 14,071 12,302

During the year the PCC also engaged the services of an organist, a gardener and a church cleaner, all on a part time basis.

b) Payments to PCC members

No PCC members received payments for services provided to the church.

No other payments or expenses were paid to any other PCC member, persons closely connected to them or related parties.

5. FIXED ASSETS

a) Land and buildings

As stated in the accounting policies (note 1) there are no fixed assets. However the following notes will assist in understanding the PCC’s responsibilities as regards land and buildings:

The land and buildings, which are in the parish, are:

The CDBF are Custodian Trustees and the PCC are managing trustees.

The Vicar and the PCC are responsible for the day to day use and maintenance of the land and buildings.

The scheme of charitable trust for the parish was approved as a ‘pastoral scheme’ made under the Pastoral Measure, which came into effect on 22 December 1970 after the ‘old’ parish church was deconsecrated and the new one consecrated.

The current insured values of the above-mentioned buildings, inclusive of contents, are:

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

b) Investments

There are no investments.

6. DEBTORS
2023 2022
£
£
Tax recoverable – Gift Aid 43,847 38,847
7. Interest receivable
Prepayments and other debtors
SHORT TERM DEPOSITS		 -
544
__
44,391
____		 -
1,284
__
40,131
____
8. Nat West Bank
CREDITORS
Amounts falling due within one year
Accruals		 FINAL DR AFT
2023
£
146,777
__
146,777
_
2023
£
4,966
___		 2022

£
146,323
__
146,323
_
2022
£
5,297
___
4,966 5,297
______ ______

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

9. FUNDS

The restricted funds comprise the following:

Vicar and Church Wardens’ Charity Fund

This fund’s objective is to make special collections in church for specifically named purposes.

All Saints Overseas Mission

The fund’s objective is to make donations to overseas charities and missions.

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||||| |---|---|---|---| |Vicar &|Overseas| |Churchwardens Mission|Total| |£|£| |Balance at 1 January 2023|2,225|227|2,452| |Incoming resources|-| |Resources expended|-| |__|_|| |Balance at 31 December 2023 2,225|227|2,452| |||___|

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10. ANALYSIS OF NET ASSETS

==> picture [425 x 125] intentionally omitted <==

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||||| |---|---|---|---| |Unrestricted|Restricted|Total| |Funds|Funds|2023| |£|£|£| |Current assets|188,717|2,452|191,169| |Current liabilities|(4,966)|-|(4,966)| |_|_|_| |183,751|2,452|186,203| |_|_|_|

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11. DESIGNATED FUNDS

==> picture [422 x 148] intentionally omitted <==

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||||| |---|---|---|---| |Building|Legacy|Total| |Maintenance|Fund|2023| |£|£|£| |Brought forward|14,496 55,913|70,409| |Funds received|800|-|800| |Expenses incurred|565|-|565| |_|_|_| |14,731|55,913|70,644| |_|_|_|

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

12. OVERSEAS MISSION

==> picture [454 x 447] intentionally omitted <==

----- Start of picture text -----
2023 2022
£ £
Incoming resources
Donations - 1,050
Fundraising events - -
_ _
- 1,050
_ _
Resources expended :
Grants - 1,000
_ _
- 1,000
_ _
Net (Outgoing) / Incoming Resources for the year - 50
Total Funds brought forward at 1 January 2023 277 177
_ _
Total Funds carried forward at 31 December 2023 227 227
_ _
----- End of picture text -----

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