2024-12-31-accounts

Charity No. 1133087

ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024

PAROCHIAL CHURCH COUNCIL Ex-officio	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)
		C Williams (Treasurer Ex-Officio)
		Caroline Cordery (Secretary Ex-Officio)
J Tracey (Safeguarding Officer Ex-Officio) Elected S Locke PJ Grayson (Observer) PRINCIPAL OFFICE INDEPENDENT EXAMINER SOLICITOR BANKERS	J Tracey (Safeguarding Officer Ex-Officio) Elected S Locke PJ Grayson (Observer)	FINAL DR AFT J Tracey (Safeguarding Officer Ex-Officio) S Butler M Sargent A Craig C Rooke M Allbrook S Kirsop S Locke M Duncombe (Ordinand) PJ Grayson (Observer) The Parish Office Hale Road Hale Barns Cheshire WA15 8ST E G Cobb FCA 73 Chapel Lane Hale Barns Altrincham Cheshire WA15 0BN Stevenson Glassey Solicitors 13 Leamington Road Reddish Stockport Cheshire SK5 6BD National Westminster Bank
		Altrincham Branch
		23 Stamford New Road
		Altrincham
		Cheshire
		WA14 1DB

J Tracey (Safeguarding Officer Ex-Officio)

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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 2024

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; a Fabric Committee; a Social Committee and a Pastoral Committee.

Achievements and Performance

The Parochial Church Council has met 8 times during the year. At 31st December 2024 there were 102 on the Electoral Roll of the Church.

Plans for the future

During 2025 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 2024 (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 2024 has shown a total deficit for the year in the general fund of £13,874 compared to a surplus for the year 2023 of £4,811. The annual parish share charge for the year of £31,393 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 was recruited and been in post from September.

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 reduced. The Therapy Centre business gave notice and terminated the rental agreement of the Old Schoolhouse in October and the building has been vacant since then. 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 2024 (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:

• (a) select suitable accounting policies and apply them consistently;

• (b) observe the method and principles in the Charities SORP

• (c) make judgements and estimates that are reasonable and prudent;

• (d) prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business; and

• (e) state whether applicable accounting standards and statements of recommended practice have been followed subject to any material departures disclosed and explained in the financial statements.

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 2025

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

I report on the accounts of the church for the year ended 31 December 2024, 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:

• (a) which gives me reasonable cause to believe that in any material respect the requirements: (i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act;

• have not been met; or

• (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

E G Cobb FCA

73 Chapel Lane Hale Barns Altrincham Cheshire

May 2025

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

		General Designated	General Designated	General Designated	Restricted	Restricted	Restricted Total	Restricted Total	Total
		Funds	Funds		Funds		Funds Funds		Funds
							2024		2023
		£		£		£	£	£	£
INCOMING RESOURCES Notes	INCOMING RESOURCES Notes
Incoming resources from
generated funds:
Voluntary income	2	34,376	-	-			34,376	34,376	36,156
Activities for generating funds	2	53,784					53,784	53,784	55,096
Investment income	2	1,885					1,885	1,885	1,606
Incoming resources from Church activities	2	1,920					1,920	1,920	1,102
		______	__ ____	______	______		______	______	______
Total incoming resources		91,965	- ______	- ______	- ______		91,965	91,965	93,960
		______	______	______	______		______		______
RESOURCES EXPENDED Cost of generating Voluntary income	3	FINAL DR AFT 3,569					3,569	3,569	3,570
Church activities	3	102,120	-	-		102,120		102,120	85,194
Governance costs	3	150					150	150	-
Total resources expended		__ 105,839 ____	__ - ____	__ - ____	__ - ____	__ 105,839 88,914 ____		______ 105,839 88,914	__ 105,839 88,914 ___
Net Incoming Resources and net movement In funds	Resources and net movement	(13,874)	-	-	-		(13,874)		5,046
		______	_____	_____	______		______	______	______
Total funds brought forward,
At 1 January 2024		113,107	70,644	70,644	2,452	186,203		186,203	181,157
Transfer between funds
		______	______	______	______		______	______	______
Total funds carried forward at
31 December 2023		99,233	70,644	70,644	2,452	172,329		172,329	186,203
		______	______	______	______		______	______

There were no recognised gains or losses for 2024 or 2023 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 2024

	2024	2024	2023	2023
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	FINAL DR AFT 50,848 128,665 __ 179,513 _ 7,184 172,329 ____		44,392 146,777 __ 191,169 _ 4,966 ___ 186,203	186,203 _____ __
NET ASSETS	172,329	172,329 ____		186,203 _
		____		_
PARISH FUNDS Unrestricted funds 10		169,877		183,751
Restricted funds 9		2,452		2,452
		_		_
		172,329		186,203
		_		_

Approved by the Parochial Church Council on May 2025 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 2024

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 2024

(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 2024.

(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 2024 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 2024

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||||||| |---|---|---|---|---|---| |General Designated|Restricted|Total|Total| |Funds|Funds|Funds|Funds|Funds| |2024|2023| |£ £|£|£|£| |2.|INCOMING RESOURCES| |FROM GENERATED FUNDS| |Voluntary income| |Planned giving/loose plate|27,328|27,328|29,608| |Tax recoverable on Gift Aid|4,750|4,750|5,000| |Donations|2,298|-|2,298|1,548| |_|_|_|_ _| |34,376|-|-|34,376|36,156| |_|_|_|_ _| |Activities for generating funds| |Fund raising events/sponsorship|111 - 111 521| |Hall lettings|29,304|29,304|29,855| |School house rent|8,978|8,978|10,000| |Mobile phone mast rent|14,400|14,400|14,400| |Other|991|991|320| |Parish magazine advertising and copying|-|-|-| |_|_|_|_ _| |53,784|-|-|53,784|55,096| |_|_|_|_ _| |Investment income| |Bank and dividend interest|1,885|-|-|1,885 1,606| |_|_|_|__|_| |Incoming Resources from| |Church activities| |Fees for weddings & funerals|1,920|-|-|1,920|1,102| |_|_|_|_ _| |Total income resources|91,965|-|-|91,965|93,960| |__|_|_|_|_|

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

General	General	Designated Restricted	Designated Restricted	Total	Total
	Funds	Funds	Funds	Funds	Funds Funds
				2024	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	1,584 70 1,915 _ 3,569 _ 3,352 31,393 11,191 9,966 9,059 6,675 2,235 10,794 7,661 2,492 966 - 6,336 _ 102,120 _	FINAL DR AFT _ - _ - - - - - - - - - _ - __	_ - _ - - - 9,966 - - - - - - - 6,336 _ - _____	1,584 70 1,915 _ 3,569 _ 3,352 31,393 11,191 - 9,966 9,059 6,675 2,235 10,794 7,661 2,492 966 - 6,336 _ __ 102,120 _____	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 6,336 7,178 _ __ 102,120 85,194 _____
Governance costs
Accounts and audit fees	150	-	-	150	150
Bank charges and valuation fees	-	-	-	-	-
	_	_	_	_	_
	150	-	-	150	150
	_	_	_	_	_
Total resources expended	105,839	-	-	105,839	88,914
	_	_	_	_	_

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

General	General	Designated	Restricted	Total	Total
	Funds	Funds	Funds	Funds Funds	Funds Funds
				2024	2023
	£	£ £	£	£	£
4. STAFF COSTS
_a)_Wages and salaries	18,706	-	-	18,706 14,071	18,706 14,071

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:

• a) The site on Hale Road that has the parish church is owned by the Diocese.

• b) The church hall and the old school are held for the PCC by Chester DBF on trust approved by the church Commissioners.

• c) The churchyard at Ringway surrounding the old parish church at Sunbank Lane.

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:

• a) The Church £6,650,000 (2023: £6,650,000) b) The Church Hall £3,330,000 (2023: £3,330,000) c) The ‘Old school’ offices £381,949 (2023: £369,029 – building and common parts) d) The Ringway Parish Churchyard Not applicable

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

b) Investments

There are no investments.

6. DEBTORS	6. DEBTORS
		2024	2023
		£	£ £
	Tax recoverable – Gift Aid	48,598	43,847
7. SHORT TERM DEPOSITS	Interest receivable Prepayments and other debtors 7. SHORT TERM DEPOSITS	- 2,247 __ 50,845 ____	- 544 __ 44,391 ____
8. CREDITORS	Nat West Bank 8. CREDITORS Amounts falling due within one year Accruals	FINAL DR AFT 2024 £ 128,437 __ 128,437 _ 2024 £ 7,184 ___	2023 £ £ 146,777 __ 146,777 _ 2023 £ 4,966 ___
		7,184	4,966
		______	______

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ALL SAINTS HALE BARNS WITH RINGWAY PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024|2,225|227|2,452| |Incoming resources|-| |Resources expended|-| |__|_|| |Balance at 31 December 2024 2,225|227|2,452| |||___|

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10. ANALYSIS OF NET ASSETS

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||||| |---|---|---|---| |Unrestricted|Restricted|Total| |Funds|Funds|2024| |£|£|£| |Current assets|177,061|2,452|179,513| |Current liabilities|(7,184)|-|(7,184)| |_|_|_| |169,877|2,452|172,329| |_|_|_|

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11. DESIGNATED FUNDS

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||||| |---|---|---|---| |Building|Legacy|Total| |Maintenance|Fund|2024| |£|£|£| |Brought forward|14,731 55,913|70,644| |Funds received|-|-|-| |Expenses incurred|-|-|-| |_|_|_| |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 2024

12. OVERSEAS MISSION

2024	2023
£	£ £
Incoming resources
FINAL DR AFT Donations - Fundraising events - _ - _ Resources expended: Grants - _ - _ Net (Outgoing) / Incoming Resources for the year - Total Funds brought forward at 1 January 2024 227 _ Total Funds carried forward at 31 December 2024 227 _	- - _ - _ - _ - _ - 227 _ 227 _

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