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← The Parochial Church Council Of The Ecclesiastical Parish Of All Hallows Allerton, Liverpool

2024-12-31-accounts

Registered Charity 1133124

ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL

PART 1

st December 2024

For the year ended 31

Page | 2

Contents

1. Reference and Administrative Information Reference and Administrative Information 3
2. Structure Management and Governance 4
2.1. Risk Assessments 5
2.2. Financial Risk 5
2.3. Compliance with Law and Regulation 6
3. Objectives and Activities 6
3.1. Objectives for 2024 6
3.2. During 2024 All Hallows Achieved the Following: 7
4. Achievements and Performance 8
4.1. The Electoral Roll 7
4.2. Worship 8
4.3. Pastoral Ministry and Service to the Community 8
4.4. Youth and Children’s Work 10
4.5. Church Buildings 10
4.6. Financial Review 11
4.7. Financial Outlook for 2024 11
4.8. Reserves Policy 11
4.9. General Fund 11
4.10. Agency transactions 12
4.11. Internal Financial Controls 12
5. Plans for the Future 12
6. Financial Statements 13
6.1. Statement of Financial Activities 13
6.2. Balance Sheet 14
6.3. Notes to the Financial Statements 15
6.4. Independent Examiners Report 22

Page | 3

1. Reference and Administrative Information

The Parochial Church Council of the Ecclesiastical Parish of All Hallows, Allerton is a charity registered with the Charity Commission for England and Wales. Charity Registration number 1133124.

All Hallows Church is located on Allerton Road, Allerton, Liverpool L18 3HU. The parish is part of the Diocese of Liverpool and its official correspondence address is Allerton Vicarage, Harthill Road, Liverpool L18 3HU.

Since the conclusion of the last Annual Parochial Church Meeting, the following people served as members of the Parochial Church Council (PCC):

Ex-Officio Members

Rector Revd Nicola Milford Churchwarden Shirley Spencer Churchwarden Vacancy Reader Paul Peacey Deanery Synod Peter Cline, Helen Head and Janice Thomas

Elected Members

Elected 2022 for 3 years Kathyn Breed Elected 2023 for 3 years Janice Thomas Peter Cline Helen Head Nicola Terry Peter Jones Laura Kaines Danek Jarosz

Elected 2024 for 1 year

Andrew Toole

Elected 2024 for 3 years

Sue Toft Eddie Bentley

Other positions held within the church, which do not carry automatic membership to the PCC, were:

Electoral Roll Officer

Rachel Jarosz

Page | 4

Safeguarding Officer Jean Hobbs Lead Recruiter Kirsten Butcher Gift Aid Secretary Vacancy Health & Safety Officer Amy Nelson Secretary Peter Nelson (from September 2024, not an elected member of PCC) Treasurer Helen Head

The Liverpool Diocesan Board of Finance acted as Custodian Trustee for the inalienable property of the church and the church halls.

Bankers Barclays, 48-50 Lord Street, Liverpool, L2 1TD Independent Examiner Mr Keri Owen Architect Vacant, following the retirement of Robin Woolley

Day to day management of the Church was exercised by the Standing Committee:

Revd Nicola Milford, Shirley Spencer, Helen Head, Danek Jarosz, Peter Cline, Peter Jones and Peter Nelson – PCC Secretary (not an elected member of PCC)

2. Structure Management and Governance

All Hallows PCC is a body corporate and operates under the Parochial Church Council (Powers) Measure 1956 and the Church Representation Rules. The PCC is a charity registered with the Charity Commission; Charity Number 1133124

The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC operates five sub committees, whose membership consists of:

The Standing Committee: Reverend Canon Nicola Milford, Shirley Spencer, Helen Head, Danek Jarosz, Peter Cline, Peter Jones, Peter Nelson – PCC Secretary (not an elected member of the PCC)

The Finance Committee: Reverend Canon Nicola Milford, Helen Head - Treasurer, Laura Kaines – Internal Financial Controls Officer, Nicola Terry, Danek Jarosz, Eddie Bentley

Page | 5

Halls Management Committee: Rachel Jarosz, Danek Jarosz, Jim Page, Gill Page, David Chamberlain - Chair

Social Committee: Reverend Canon Nicola Milford, Danek Jarosz, Rachel Jarosz, Caroline Palmer, Jane Hamilton-Cook, Jean Hobbs, Shirley Spencer

150th Planning Group : Reverend Canon Nicola Milford, Katherine Owens, Laura Kaines, Helen Head, Rachel Jarosz, Caroline Manley

Training has been provided for PCC members on Safeguarding, and all PCC members must complete 2 online safeguarding courses provided by the Diocese. There is also an induction leaflet for new PCC members following each APCM.

Individual members receive external training as and when deemed appropriate by the PCC. Training may include basic health and safety, risk assessment and management, child protection procedures.

2.1. Risk Assessments

The PCC is responsible for undertaking risk assessments to identify any major risks. Procedures, if necessary, will then be put in place to manage the risks and minimise their impact on the life of the church. In 2024 Amy Nelson became All Hallows Health and Safety Officer. Please see Amy’ report for a detailed explanation of Risk Assessments carried out and implemented in 21024.

2.2. Financial Risk

An annual budget is prepared to ensure short-term viability. Actual results compared with budget are reported to the PCC at least quarterly. Investments are only made in approved low risk funds approved for charity use. All assets are insured and levels are reviewed annually and approved by the PCC. The PCC has approved internal controls for annual accounts, cash and cheques handling implemented with Diocesan assistance.

In 2024, after transfers to designated funds, general expenditure exceeded income by £2,158. This includes income from legacies of £5,000. The church remains underfunded, with giving below the level needed to sustain our church.

We received £169,511 in our general income. Planned giving increased by £2,037. A sincere thank-you goes to all our regular givers. We received £43,790 in Halls income. We also contracted with Barclays for the use of the Lancaster room at a rate of £40,000 per year. PCC has designated this money for major maintenance projects for

Page | 6

the halls and the church. Our fund-raising efforts collectively raised £4,886. A sincere thank you goes out to those involved in managing the halls and planning and running fund-raising events.

Our general expenditure was contained to £169,128, which included £87,373 in parish share. Parish share will reduce in 2025 allowing the PCC to set a balanced budget. As anticipated general costs rose sharply in 2024 from £146,246 in 2023. Whilst the reduction in parish share is very welcome and will allow us to, once again, tithe 10% of regular giving to worldwide mission, it is anticipated to rise again in future years. We need to decide, as a congregation, to support the costs of our church with our giving and respond accordingly. If we are to continue to meet our church running costs, sustain our activities, our mission giving and grow our church, we must continue to support our church with generosity, in both our regular personal giving and in our response to appeals for projects.

Performance of investments continued to be unremarkable. Bank interest amounted to £2.223 in 2024.

2.3. Compliance with Law and Regulation

A tree in the grounds of the All Hallows Centre fell during a storm in August, this resulted in some damage to a neighbours fence. The remainder of the tree was removed by a tree surgeon who has worked on the All Hallows Church and Centre trees previously. Ecclesiastical Insurance were contacted, due to the Tree Survey carried out in 2024 they deemed that All Hallows PCC were not liable for this damage.

All Hallows adopted the Diocesan Safeguarding Policy at the 2024 APCM which we seek to implement in all areas of our ministry via Safer Recruitment and acquisition of DBS Certificates where appropriate. Role Descriptions for all volunteers have been disseminated. (For a more detailed understanding of how All Hallows abides by the Church of England Safeguarding regulations please see the ‘Safeguarding Report’ within this pack.)

As required the accounts for the year 2024 have been independently audited and internal financial controls regularly carried out.

PCC Members are regularly reminded that as Charity Trustees they are required to have a DBS Certificate and to complete the Foundation and Level 1 online Safeguarding courses.

Page | 7

3. Objectives and Activities

The general functions of the PCC are stated within Section 2 of the Parochial Church Councils (Powers) Measure 1956.

The primary objective of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. When planning activities for 2024 consideration was given, via discussion and Implementation, to the advancement and proclamation of the Gospel.

3.1. Objectives for 2024

All Hallows Objectives for 2024 included:

Above all continuing to be strengthened as the body of Christ at All Hallows, as we worship, witness and minister together, seeking to bring about his kingdom here on earth as it is in heaven.

4. Achievements and Performance

4.1. The Electoral Roll

A new Electoral Roll has been prepared for 2025 - as of midnight on the 6th April 2025 we have 160 people registered.

Page | 8

The roll is made up as follows:

Rachel Jarosz, Electoral Roll Officer

4.2. Worship

All Hallows Service worship pattern is:

For attendance figures, please see the Church Warden’s Report.

There has been an afternoon service of Holy Communion three times during the year, which is very popular for those for whom 10.15am is too early and 6.30pm too late to come out.

Home Communion is distributed each month to a number of housebound parishioners.

Sunday Club meets twice a month and we have welcomed children to the Choir throughout 2024.

Messy Church has met in 2024 but we seek to increase its frequency in 2025.

We have held or joined with neighbouring churches for occasional, additional services in 2024 which included:

Week of Prayer for Christian Unity, Ash Wednesday, Maundy Thursday and Good Friday, Ecumenical Pentecost Walk of Witness, Christening Celebration Service,

Page | 9

Commemoration of the 80[th] Anniversary of the D-Day Landings, Celebration of Ministries, Celebrating Christmas with the Salvation Army and All Hallows and Safeguarding Sunday.

Average attendance figures for Sunday services, 10.15am (Aged 16+) were 94 and (under 16) were 32. These figures are up from 2023, they were 80 and 29 Sunday evening, average attendances (Aged16+) were 22 and (under 16) were 1. These numbers are down from last year, 26 and 1. There were 2 services per month throughout the year, except in December.

Wednesday morning, Holy Communion attendance figures averaged 18 per service. This figure is the same as last year.

There were 5 Baptisms, 2 Weddings and 18 Funerals in 2024.

4.3. Pastoral Ministry and Service to the Community

The Pastoral Ministry at All Hallows continues to be undergirded by adherence to the Diocesan Safeguarding Policy and in consultation with the Rector, Parish Safeguarding Officer, Safer Recruitment Officer and, where necessary, the Diocesan Safeguarding Officer/s. Ministry to the “hidden congregation” has continued via home Holy Communions and telephone calls and the Afternoon Holy Communion Services 3 times a year.

A complimentary Pastoral Ministry Group is in its fledging stages. This will endorse the existing Pastoral Care Team in their among the housebound members of All Hallows as well as move our overarching Pastoral Ministry onto the next phase.

The Taxi Fund, in accordance with the Legacy which funds it, continues to be available for the elderly to access to enable them to attend church. Due to a decrease in the number of Baptism requests the Baptism Welcome Teas are currently on hold as one to one visits have taken place instead. Jingle Tots went into abeyance in 2024 as all who attended were reaching school age. We look forward to restarting this in the future – all toys and equipment are safely stored away!

The monthly ‘In Touch’ continues to be emailed to many as well as hard copies being available for collection in church – we are grateful to all who contribute to this and their ministry to us in this way.

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All Hallows continues to give practical support to Asylum Link Merseyside, South Liverpool Foodbank and Calderstones School via donations of food, toiletries, clothing and other practical items. (All Hallows Mothers Union have been active in forging the link with Calderstones School to assist in combating Period Poverty.)

All Hallows Church Hall has continued to be our main point of outreach to the Community and beyond with bookings nearing capacity. We welcome weekly, monthly and occasional hirers and in 2024 provided a Community Hub for Barclays Bank, following the closure of their Allerton Road Branch. (Please see the All Hallow Church Centre Report for more information) .

In 2024 We partnered with the Ministry of Justice and now welcome, on a weekly basis, those serving Community Payback. The grounds of both the Church and Centre have benefitted greatly by this.

4.4. Youth and Children’s Work

For a detailed report on all areas of our Children’s Ministry please see the reports in Part 2. All volunteers who minister among children at All Hallows have completed the Safer Recruitment process and, where necessary, acquired a DBS Certificate.

4.5. Church Buildings

All regular annual service and maintenance checks were carried out in 2024. These include the heating system, which was serviced in March. The organ was serviced regularly, two full day services and one half day service. This was done by David Wells Organ Builders, of Liverpool. The church burglar alarm was serviced twice, by ABM Fire and Security Services, Liverpool. The fire extinguishers in church, the All Hallows Centre and the flat are maintained by H Roberts, they were all serviced in February. Our lightning protection system was serviced in July 2024. This only requires monitoring about every 4 years, as per Ecclesiastical, our insurance company. Electrical safety tests were also completed on all small electrical items in church, the centre and the flat. These items include items vacuum cleaners, kettles, heaters etc. Again, as per Ecclesiastical this only needs doing about every four years. The gutters, downpipes and grids were cleaned, cleared and checked several times throughout the year. This used to be done approximately twice a year but is now done up to four or five times because we have more issues with gutters and downpipes becoming blocked by leaves. We used two different companies for this last year, due to their availability during holiday periods. Roof repairs were carried out several

Page | 11

times throughout the year, as required. Again using the same two companies, Ged Dawson Roofing and Aigburth Guttering.

The church clock has been monitored and wound by Martin Hobbs and a small, keen team of winders. May Littledale continues to clean our church building. A lot of the work of maintaining the church and centre grounds has been done by our

community payback workers. They usually attend on a Tuesday and are assigned work each week. Last year they kept the grass cut, the paths clear, twigs and sticks at bay and cleared up litter, amongst other things. The work has been supported by several Sausage and Spade events held throughout the year. These days are attended by individuals and families from the congregation and some of the centre users, who very generously support us in this endeavour. Of course the highlight is the food supplied after the work is done. Thanks for this goes to Rachel and Danek Jarosz and Pauline Hamilton-Cook.

In February, work was carried out on the flat roof above the children’s chapel, after a wet wall and wet cushions were noticed. On examination, it needed repairs to the felt, layers of mineral torch, new flashings, repointed into the brickwork. At the same time it was discovered that similar work was needed on the vestry roof, where felt had perished and need replacing. In October work was needed on the roof by the baptism window, due to water ingress. Leaves were cleared and the gulleys re-lined. This work is ongoing as the work carried out has not completely solved the problem. We were able to have three large windows on the nave and two small windows on the vestries re-grilled in September. This was in part due to very generous donations received.

In November, the church underwent a large-scale replacement and upgrade of its lighting. All lights are now low energy. The building is brighter, and visibility for everyone is greatly improved, with no dull spots due to inadequate wattage.

4.6 . Health and Safety Report

On 22th September 2024 a Fire Risk Assessment was carried out This highlighted the need for some small changes to help reduce risk in church building.

Page | 12

Other potential fire hazards:

Amy Nelson Health and Safety Officer

4.7.Financial Review

Ordinary income: Our regular costs of £169,128 were only partly met by our income from regular giving and collections of £105,561. However, we received generous one-off gifts for the general fund amounting to £1,590, grants of £2,000 and Legacies of £5,000. Wedding and funeral fees amounted to £3,446. The Halls made an

Page | 13

operating profit of £19,604, in addition to the income from Barclays. We offer a sincere thanks to Danek, Rachel and team. We have been able to fund mission giving to Christian charities at home and abroad.

After all transfers, our General Fund stands at £67,157 and our reserves stand at £36,000.

As at 31st December 2024 there are balances of £2,306 in our Projects funds, £31,084 in our organ fund, £6,637 in the windows fund, £22,114 remains in Betty Hall’s legacy fund and the Barclays balance stands at £19,685.

4.8.Financial Outlook for 2024

The budget for 2025 is a surplus budget where we anticipate income exceeding expenses by £4,373. The PCC has been able, after many years, to plan to commit 10% of tax efficient planned giving donations to worldwide mission. We continue to need an average of £14.00 per week per planned giver to balance our church costs. The PCC have responded to this need and ask each of us to consider how we can respond personally. The PCC requests that we think carefully about our response and engage in being faithful and cheerful givers.

To guarantee our present activities, develop our mission and ministry and maintain our level of mission giving it is essential that we continue to support our church with generosity in both our regular personal giving and in our response to appeals for projects. Please pray for a generous response to all our needs.

4.9.Reserves Policy

It is the policy of the PCC to maintain a reserve of three months’ normal spending in readily available form. The purpose of this is to spread out our cash flow, give security to our employees and cover unexpected needs. This means we should hold in reserve £42,183. In 2024 we returned our reserves to £36,000.

4.10. General Fund

The general fund has a balance of £67,157

4.11. Agency transactions

The PCC also handled the following sums as agent: Choir payments from weddings of £468.

Liverpool Diocesan Board of Finance Funeral fees £3,280.

Page | 14

Liverpool Diocesan Board of Finance wedding fees £482.

Organists for weddings and funerals £1,299.

Verger and audio engineer fees for weddings and funerals of £494 were kindly donated to church funds.

4.12. Internal Financial Controls

The church operates within a firm set of Internal Financial Controls to ensure good stewardship of our resources. These controls were audited in 2023 and will be audited again in 2025.

5. Plans for the Future

In 2025 All Hallows PCC, along with neighbouring churches in Liverpool South Deanery will be taking the final vote on Fit for Mission, this will determine whether we go ahead and form the Larger Single Parish of Christ our Light or remain as a single Parish of All Hallows Allerton. However the PCC vote there will be change ahead as we consider how we minister moving forward and what being God’s people in this place means.

We will be welcoming Bishop John for morning worship in January and celebrating Safeguarding Sunday with Archdeacon Pete Spiers. We also look forward to joining with neighbouring churches, once again, as we share in Confirmation and Marriage Preparation sessions.

On 26th October we will launch our 150th Year of celebrations as we give thanks for the mission and ministry of the past 150 years in and from All Hallows. Plans include a number of musical evenings and food events, burying a time-capsule, compiling a cookery book, updating the church history book written by the late Alec Ellis and much more. Currently people are being encouraged to sign-up for an Act of Kindness, the hope being that as a worshipping community we will commit to 150 Acts of Kindness this year.

It has long been recognised that the kitchen area in church is inadequate and requires updating/improving. The PCC hope to reposition this as a purpose built servery area at the back of church complete with storage cupboards and water heater. The PCC are also seeking to refurbish the church toilets ensuring that they are disability compliant.

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As All Hallows worshipping community grows we need to be discerning who God is calling to leadership and how He is equipping His church. Overarching all of the above is the need for prayer and obedience to God as He calls us to ministry and mission in His church as we seek, together, to build His Kingdom in this parish and beyond.

6. Financial Statements

The following financial reports are contained in the remainder of this report.

6.10. Statement of Financial Activities

6.11. Balance Sheet

6.12. Notes to the Financial Statement

Page 13

Page 13

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2024

Note
INCOMING RESOURCES
Voluntary Income
2(a)
Activities for generating funds
2(b)
Income from investments
Church Activities
Other incoming resources
2(e)
TOTAL INCOMING RESOURCES
RESOURCES USED
Church Activities
3(a)
Costs of generating voluntary income
3(b)
Governance Costs
3(c)
Other Resources used
3(d)
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING) RESOURCES
BEFORE OTHER RECOGNISED GAINS
AND LOSSES
Gains or losses on investment assets
on revaluation
5(a&b)
Net Transfers between funds
NET MOVEMENT IN FUNDS
Balances b/fwd at 1st January 2024
Balances c/fwd at 31st December 2024		 General
Funds
£
114225
49144
2223
3919
0
169,511
166338
1110
328
1353
169,128
383
-13541		 Designated
Funds
£
3000
30000
0
0
33,000
49784
100
0
0
49,884
-16,884
12705		 Restricted
TOTAL FUNDS
Funds
2024
2023
£
£
£
3350
120575
115,810
0
79144
41,620
0
2223
1,732
3919
2,012
0
0
0
3,350
205,861
161,174
2558
218680
166,528
0
1210
677
0
328
198
0
1353
497
2,558
221,571
167,900
792
-15,709
-6,727
836
0
0		 Restricted
TOTAL FUNDS
Funds
2024
2023
£
£
£
3350
120575
115,810
0
79144
41,620
0
2223
1,732
3919
2,012
0
0
0
3,350
205,861
161,174
2558
218680
166,528
0
1210
677
0
328
198
0
1353
497
2,558
221,571
167,900
792
-15,709
-6,727
836
0
0
205,861
161,174
218680
166,528
1210
677
328
198
1353
497
221,571
167,900
-15,709
-6,727
0
0
-13,158 -4,179 1,628 -15,709
-6,727
80,315
67,157		 110,450
106,271		 827,433
829,061		 1,018,198
1,024,925
1,002,489
1,018,198

The notes on pages 12 to 20 form part of these accounts

Transfer Between Funds
Move General to Tithe
Move from General to Reserves
Move £100 to flower fund (July PCC minutes)
Move Compassion UK from tithe to sunday club collections		 General
Designated
Restricted
-1705
1705
-11000
11000
-100
100
-736
736
-13541
12705
836

Nicola Milford Vicar

Helen Head Treasurer

Page 14

Page 14

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON BALANCE SHEET

At 31 December 2024

Note
General
Funds
£
FIXED ASSETS
Tangible
5a
0.00
0
CURRENT ASSETS
Debtors
7,645
Agency Accounts
8
Barclays
56,120
CBF
4,288
Cash in Safe
1,802
Cash in Advance
100
69,955
LIABILITIES
Creditors - amounts falling due in one year
7
2797.75
Agency Accounts
2,798##
NET CURRENT ASSETS/(LIABILITIES
67157.15
Total assets less current liabilities
67157.15
Creditors - amounts falling due after one year
0.00
TOTAL NET ASSETS
67,157
Carried forward value as at 31st December
PARISH FUNDS
General
67157.15
Designated
Restricted
67,157
The notes on pages 12 to 18 form part of these accounts		 Designated
Restricted
Funds
Funds
2024
£
£
£
0.00
786173.00
786173.00
0
786,173
786,173
7644.80
0.00
110,663
23,078
189860.89
13,749
20,631
38668.16
40
1841.87
100.00
124,411
43,749
238,116
18140.40
1465.90
22404.05
-604.00
-604.00
18,140
#
862##
21,800
106270.96
42887.56
216315.67
106270.96
829060.56
1002488.67
0.00
0.00
0.00
106,271
829,061
1,002,489
67157.15
106270.96
106270.96
829060.56
829060.56
106,271
829,061
1,002,489		 2023
£
786173.00
786,173
8,805
0.00
194910.14
36719.18
0.00
100.00
240,534
8287.29
222.00
8,509
232025.07
1018198.07
0.00
1,018,198
80314.97
110450.06
827433.04
1,018,198

Nicola Milford Vicar

Helen Head Treasurer

Page 15

Page 15

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

For the year ended 31 December 2024

2
INCOMING RESOURCES
2a
Voluntary Income
Planned Giving: Gift Aid donations
Tax Recoverable
Not Gift Aided
Collections (Open Plate)
Yellow Gift Aid Envelopes
Wedding and Funeral (open plate)
Children's Collections
Restricted Collections
Church Projects
Grants
One Off Donations (Gift Aid & not Gift Aid)
Other Funds Generated
Legacies
2b
Activities for Generating Funds
Hall Lettings for non-church purposes
Church lettings fund raising
General Fundraising
Projects monies received
Carried forward as at 31st December
2c
Income from Investments
Interest
2d
Income from Church Activities
Hall lettings Church Organisations
Bookstall
Wedding & Funeral Fees
2e
Other incoming resources
TOTAL INCOMING RESOURCES		 General
Funds
£
71636
18443
3687
8809
2555
431
2000
1590
75
5000
114,225
43790
469
4886
49,144
2223
2,223
473
3446
3,919
0
169,511		 Designated
Restricted
Funds
Funds
£
###
£
30
500
2500
3320
3,000
3,350
30000
30,000
0
0
0
0
0
0
0
0
0
33,000
3,350		 TOTAL FUNDS
2024
2023
£
£
71666
70644
18443
17735
3687
2672
8809
7653
2555
0
431
274
0
0
0
0
0
0
2500
2500
7410
2286
75
0
5000
12045
120,575
115,810
73790
35605
469
280
4886
5735
0
0
79,144
41,620
2223
1732
2,223
1,732
~~#~~
#
#
473
151
3446
1861
3,919
2,012
0
0
0
0
205,861
161,174		 FUNDS
2023
£
70644
17735
2672
7653
0
274
0
0
0
2500
2286
0
12045
115,810
35605
280
5735
0
41,620
1732
1,732
2,012
0
0
161,174

\

Page 16

Page 16

x

ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2024

General Designated Restricted TOTAL FUNDS TOTAL FUNDS
Funds Funds Funds 2024 2023
£ £ £ £
3 RESOURCES EXPENDED ##
**3(a) ** Church Activities
Overseas missionarysocieties
Church Mission Society 1200 1200 1200
Kimbilio 600 600 550
Other Charities 200 1741 1941 1424
Overseas Christian relief and dev. Agencies
Compassion UK (including Sunday Club) 736 736 672
Home missions and Church Organisations
Children's Society 0 0
Liverpool Youth for Christ 50 50 0
Church Urban Fund 0 0
Preschool 0 0
National Churches Trust 0 0
Other home Mission 0 50
Secular Charities
Giving to Individuals 15 107 122 1336
Ministry
Parish Share 87,373 87373 87371
Working expenses of incumbent 1848 1848 2214
Visiting Clergy Fees 0 0
Team Clergy 0 0
Assistant staff costs 0 7216
ParsonageHouses
Parsonage Water 813 813 703
Parsonage Council Tax 4226 4226 3561
Training & Mission Costs
Lay Training & Misison 200 200 0
Parish Training & Mission 61 61 451
Childrens Clubs and events 402 402 171
Pastoral Team Material 0 0
Wedding Team expenses 0 0
Church running expenses
Lighting, Heating & Water 8045 8045 4634
Insurance 7396 7396 7167
Church Cleaning 2644 2644 1711
Church Security 916 916 581
Organ & Piano (Tuning & Repairs) 925.0 1465.9 2390.9 966.9
Church reapairs and maintenance 10002 5057 254 15313 12153
Flowers (restricted is from Donations) -5 -5 309
Altar requisites 524 524 968
Service books 373 373 756
Seasonal Items 379 379 443
9 Publicity 1780 1780 520
Baptism Team 22 22 333
Church major repairs - structure 1151 21553 22704 3960
Bookstall costs 12 12 70
3 (a) continued
Music (Non Pay)
Licences 1404 1404 1470
Music other expenses 500 500 0
Administration

Page 17

Page 17

x

ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2024

10
3(b)
3(c)
3(d)		 Phone, Postage & Stationary
HallCosts
Hall Running Costs
Hall utilities
Hall Insurance
Hall Repairs & Maintenance
Flat Expenses (MH Team)
Flat Upkeep (AH)
All Hallows payroll including: Music, Session Fees
Generat
927.00
Cost of Stewardship envelopes
Cost of Fêtes & other fundraising
Food and Fellowship
Governance costs
Software Support & Purchase
Cost of APCM
Examiner & Legal Costs
Treasurer & Secretary Expense
Other Resources used
Bad Debts
Bank Charges
Total Resources Expended		 General
Designated
Funds
Funds
£
£
5867
9002
5220
1,965
7998
10746
5025
8887
166,338
49,784
1110
100
1,110
100
313
15
328
0
927
426
1,353
0
169,128
49,884		 Restricted
Funds
£
2,558
0
0
0
2,558		 TOTAL FUNDS
2024
2023
£
5867
4398
9002
5629
5220
3326
1965
2269
18743
3132
0
0
0
0
13912
4814
218,680
166,528
0
0
1210
677
0
0
1,210
677
313
183
0
0
0
0
15
15
328
198
927
120
426
378
1,353
497
221,571
167,900		 TOTAL FUNDS
2024
2023
£
5867
4398
9002
5629
5220
3326
1965
2269
18743
3132
0
0
0
0
13912
4814
218,680
166,528
0
0
1210
677
0
0
1,210
677
313
183
0
0
0
0
15
15
328
198
927
120
426
378
1,353
497
221,571
167,900
218,680 166,528
0
1210
0		 0
677
0
1,210 677
313
0
0
15		 183
0
0
15
328 198
927
426		 120
378
1,353 497
221,571 167,900

Page 18

Page 18

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2024

4a
STAFF COSTS (Direct employees)
All Hallows proportion of Wages and Salaries
All Hallows proportion of Social Security Costs Employer		 2024
£
16555
16,555		 2023
£
13341
0
13,341

During the year, the PCC directly employed a cleaner and an adminiostrator

These figures also inclide monies paid by All Hallows for a Music Director and visiting musicians. None earned £60,000 per annum or more.

4b PAYMENTS TO PCC MEMBERS AND THEIR ASSOCIATES

No payments or expenses were paid to any PCC member, persons closely connected to them or related parties A small immaterial portion of the expenses paid to the incumbent may have related to her services as chairman of the PCC.

5.00 FIXED ASSETS

5.00
FIXED ASSETS
5a
Tangible
NET book value of Hall
As at 1st January
Gain on Revaluation of Church Hall
As at 31st December
At the 14th August 2014 the insurance valuation of the Church building was £9,597,885
The value of the church building is not included in these accounts
6.00
DEBTORS (unrestricted, designated and restricted funds)
Tax recoverable:-
General fund
Restricted funds
Prepayments and Accrued Income
Accounts Receivable (items owed to All Hallows) Restricted / designated
Accounts Receivable (items owed to All Hallows) General Fund
7.00
LIABILITIES (unrestricted and restricted funds)
Amounts falling due within one year
Account Payable -General fund
Accounts Payable - Designated
Account Payable - Restricted
8.00
Agency balances owing / due
Organist fees from 2024 still to be claimed
Mispayment from our bank awaiting refund
9.00
Mission Giving from 2024 tithe and 2023 years tithe allocated in 2024
Calderstones School for their Library
678
Booker Avenue School for development of Music
678
Church Mission Society
1200
Kimbilio
600
Arocha
385
Compassion UK
736
4,277
10.00Donations from appeals / funeral collections
Wateraid
244
Children's Society
1268
Claire House
526
Christian Aid
402
Church Mission Society
242
Mother's Union
26
Multiple Sclerosis
527
3,234		 2,024
£
786173
0
786,173
2,024
£
7186
459
7,645
2,024
£
2798
18140
1466
22,404
2,024
316
-920
-604		 2,023
£
786173
0
786,173
2,023
£
8314
491
0
0
0
8,805
2,023
£
3396
4504
388
8,287
2,023
222
222

Page 19

Page 19

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 December 2024

## FUNDS, MOVEMENTS, BALANCES AND TRANSFERS

2023 b/fwd
Income
Expenditure
Transfers
80,315
169,511
169,128
-13,541 {a} {b} {c}
67,157
25,000
11,000 {c}
36,000
PCCpolicyis 3 months spending (about £40,000)
786,173
786,173
0
30,000
10,315
19,685
2,306
2,306
4,030
2,500
1,702
4,829
1,836
1,356
-480 {d}
0
0
2,185
2,185 {a}
0
Tithe from 2023 to be spent in 2024
32,550
1,466
31,084
Fund for repair and maintenance of the church organ
0
736
736 {e}
0
3,387
3,250
6,637
877
100
-5
100
1,082
Flowers within the accountyear
47,554
25,440
22,114
1,933
254
1,679
29,724
500
8,887
21,337
2,513
107
2,406
at 31st Dec
2024 c/fwd
In 2010 the book value of Halls was restated in line with the
Ecclesiastical Insurance surveyors valuation.
A conveyance of the site of the Hall dated 6th September 1929
restricts the use of any proceeds of sale of the property.
Legacy received moved to designated fund - not intended for
general fund use
Restricted to projects that support the elderly within our
congregation
Unrestricted
General Fund
Designated
PCC Reserves
Restricted
Functional Property
Designated
Barclays		 786,173
0
30,000
10,315
Designated
Projects Fund		 2,306
Designated
Bibbyfund donations		 4,030
2,500
1,702
Designated
Tithe 2023		 1,836
1,356
-480
Designated
Tithe 2024
Restricted
Organ
Restricted
SundayClub Collections
Restricted
Windows
Restricted
Flowers
Desgnated
Betty Hall Legacy
Restricted
Garden Fund
Designated
Administrator
Restricted
Dr McBeath Donation
1,018,198
205,861
221,571
0
0
1,002,489

TRANSFERS BETWEEN FUNDS

Overall there has been £13921 of transfers between funds.

Ref £ Fund From Fund To Detail {a} 1705.00 General Tithe24 {b} 736.00 General Sunday Clubs {c} 11000.00 General Reserves {d} 480.00 Tithe2023 Tithe2024 13921.00 Total transfers between Unrestricted, Designated and Restricted Funds

Page 20

Page 20

5

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2019.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted

Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 16. . Endowment funds, where the capital must be retained, are explained in note 16.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Incoming resources

Voluntary Income and capital sources

Collections are recognised when received by or on behalf of the PCC.

Planned giving receivable under Gift Aid is recognised only when received.

Tax recoverable on Gift Aid donations is recognised when the donation is recognised.

Grants and legacies to the PCC are accounted for as soon as 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 the féte, garden party ands similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Other Income

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

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.

Gains and losses on investments

Realised gains and losses are recognised when investments are sold.

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

Resources Used

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

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.

Fixed assets

Consecrated property and movable church furnishings

Page 21

Page 21

Consecrated and beneficed property of any kind is excluded from the financial statements by 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 accounted for as inalienable property unless consecrated. They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2002 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2002 have been capitalised and depreciated in the financial statements over their currently anticipated useful economic life (initially over 10 years) on a straight line basis.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1000 or on the repair of movable church furnishings acquired before 1 January 2003 is written off.

Other fixtures fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over four years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is required.

Investments

Investments are valued at their market value at 31 December.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

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

Page 22

Page 22

Independent examiner’s report to the PCC of ALL HALLOWS ALLERTON

s.43 of the Charities Act 2011 (‘The Act’).

Respective responsibilities of the PCC and the examiner

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of Regulation 3(3) and section 43(2) of the Act do not apply. It is my responsibility to issue this report on thos financial statements in accordance with the terms of Regulation 25.

Basis of this report

records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual it or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not expre audit opinion on the view given by the accounts.

Independent examiner’s statement

Awaiting Brian - Para 1

Awaiting Brian - Para 2 Awaiting Brian - Para 3

Awaiting Brian - Para 4 Awaiting Brian - Para 5

Awaiting Brian - Para 6

Awaiting Brian - Para 7 Awaiting Brian - Para 8 Awaiting Brian - Para 9

Brian Hodson Date

Page 23

Page 23

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

1. Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2005.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted

Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 11. Endowment funds, where the capital must be retained, are explained in note 11.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Incoming resources

Voluntary Income and capital sources

Collections are recognised when received by or on behalf of the PCC.

Planned giving receivable under Gift Aid is recognised only when received.

Tax recoverable on Gift Aid donations is recognised when the donation is recognised.

Grants and legacies to the PCC are accounted for as soon as 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 the féte, garden party and similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Other Income

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

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.

Gains and losses on investments

Realised gains and losses are recognised when investments are sold.

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

Resources Used

Grants

At the 14th August 2014 the insurance valuation of the Church building was £9,597,885

Activities directly relating to the work of the Church

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.

Fixed assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the financial statements by 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 accounted for as inalienable property unless consecrated. They are listed in the Church’s inventory, which can be inspected (at any reasonable time). For inalienable property acquired prior to 2002 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2002 have been capitalised and depreciated in the financial statements over their currently anticipated useful economic life (initially over 10 years) on a straight line basis.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1000 or on the repair of movable church furnishings acquired before 1 January 2002 is written off.

Other fixtures fittings and office equipment

Carried forward value as at 31st December

Investments

Investments are valued at their market value at 31 December.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

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

Team Transactions

The parish is a member of a team. Each PCC is required to produce accounts covering their own parish. A number of areas of income and/or expenditure which relate to the team are passed through one or more parishes accounts. A fair distribution of the costs and/or income is achieved by transferring an agreed proportion to the other members of the team.

Cash in Advance breakdown

2024 Opening Balance £100.00 Cash in Advance to Sunday Clubs Closing balance £100.00

System Actual Balance £ 100.00

Expenditure Accruals as at end December 2024 Expenditure Accruals as at end December 2024 Expenditure Accruals as at end December 2024 Expenditure Accruals as at end December 2024 Expenditure Accruals as at end December 2024
Nominal Code Item Amount Audit Number
Insurance monies - refund due from Ecclesiastical -£500.00 1046162
Electrical inspection £913.20 1046163
Church electricity £373.12 1046203
Church Gas £806.20 1046204
Halls Electric £284.97 1046205
Halls Gas £370.70 1046206
Vikingsupplies - stationery £139.88 1046207
DaisyCommunications - broadband £88.12 1046208
Church water Meter £35.01 1046209
Replace faultywiringin lights £286.55 1046160
Total General Fund £2,797.75
Non-general Funds
Organ Blower repair - organ fund £1,465.90
Replace lightngin church £18,140.40 1046161
Total Non-General Funds £19,606.30
Total Z04 £22,404.05
Income Accruals as at end December 2024
Nominal Code Item Amount Audit Number
0610 HMRC £5,419.00 1046155
0610 HMRC GASDS £1,766.61 1046156
1010 Bank Interest £459.19 1046157
Total Z05 £7,644.80

Income Accruals as at end December 2024

Nominal Code Item Amount Audit Number
0610 HMRC £5,419.00 1046155
0610 HMRC GASDS £1,766.61 1046156
1010 Bank Interest £459.19 1046157
Total Z05 £7,644.80

Page

PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON BALANCE SHEET At 31 December 2024

Note
FIXED ASSETS
Tangible
5a
CURRENT ASSETS
Agency collections paid but not received
Debtors
6
Short term deposits
Barclays
CBF Church of England Funds
Cash in Safe
Cash in advance
LIABILITIES
Creditors - amounts falling due in one year
7
Agency accounts collected but not paid
NET CURRENT ASSETS/(LIABILITIES
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors - amounts falling due after one year
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
Designated
Restricted
8		 2024
£
786173.00
786173.00
604.00
7644.80
189860.89
38668.16
1841.87
100.00
238719.72
22404.05
216315.67
1002488.67
0.00
1002488.67
67157.15
106270.96
829060.56
1002488.67		 2023
£
786173.00
786173.00
0.00
8805.04
194910.14
36719.18
0.00
100.00
240534.36
8287.29
222.00
232025.07
1018198.07
0.00
1018198.07
80314.97
110450.06
827433.04
1018198.07

Approved by the Parochial Church Council on and signed on its behalf by: 0

Helen Head Nicola Milford

Cost Centre Heading

2a Voluntary Income

Planned Giving: Gift Aid donations Tax Recoverable Not Gift Aided Payroll giving Collections (open plate) Wedding and Funeral (open plate) Children's Collections Grants Youth Minister One Off Donations (Gift Aid & not Gift Aid) Open plate special events

2b Activities for Generating Funds

Hall Lettings for non-church purposes CMS Church lettings fund raising Photocopy Income Golf Day for Children & Youth Kings Fayre Traidcraft

2c Income from Investments

Interest Dividends

2d Income from Church Activities

Hall lettings Church Organisations

Church Lettings Bookstall Magazine income from sales Wedding & Funeral Fees

3(a) Church Activiti

Missionary and charitable giving: Overseas missionary societies (See Note #1) Church Mission Society Overseas Christian relief and dev. Agencies (See Note #1) Christian Aid IPASC Congo Children Trust Compassion UK by Sunday Club Home missions and Church Organisations (See Note #1) Children's Society All Hallows Centre (From BP125 Donors) Church Urban Fund Liverpool Youth for Christ Secular organisations (See Note #1) Asylum Link Merseyside Age Concern Sue Ryder Windle Trust Giving to Individuals

Ministry

Parish Share Working expenses of incumbent Visiting Clergy Fees Team Clergy for 2008 Assistant staff costs Parsonage Houses

Harthill Council Tax & Water Team Parsonages Cost Training & Mission Costs

Lay Training Ministry Training (OLM) Parish Training & Mission Sunday Clubs Special Event Children Pastoral Team Material Youth Ministry Exp (AH) Youth Ministry Resources Youth Ministry Training Team Wedding Team expenses Music (Non Pay)

Licences Choir Expenses

Administration

Phone, Postage & Stationary Team Expenses Admin Cost

Church running expenses

Lighting, Heating & Water Insurance Church Cleaning Church Security Organ & Piano (Tuning & Repairs) Church Repairs & Maintenance Wedding & Funeral Expenses Flowers from Donations Upkeep of Services Team Church Service costs Team Service cost

Altar Requisites Printing costs, Magazine & Pew Sheets Service Books Seasonal Items Publicity Altar Frontals & Pulpit Falls Baptism Team Church Grounds Maintenance Bookstall costs Hall Costs

Hall Running Costs Hall utilities Hall Insurance Hall Major Repair Kitchen Lintel All Hallows payroll including: Music, Session Fees & our portion of Team Payrolls

3(b) Generation of voluntary income Cost of Stewardship envelopes Cost of Fetes & other events

3(c) Fundraising trading costs Traidcraft

3(d) Governance costs Software Support & Purchase Cost of APCM Examiner & Legal Costs Treasurer & Secretary Expense

3(e) Other Resources used Bank Charges

Bad Debts

Introduction

This is a updated working example of the layouts to comply with the accounting requirements of the Charities Act 1993 & the Church Accounting Regulations 2006.

This is not a computer program.

This is a collection of inter-related worksheets which, with alteration to suit your parish, may assist in the production of the year end accounts.

It is necessary to start each year afresh and input the previous years figures to provide comparatives.

Please note that the CBF codes given in the very left hand column of the incoming and outgoing resources sheets (for both restricted and unrestricted funds) are there simply to assist with the completion of the Central Board of Finance (CBF) form. They form no part of the accounts and the entire column should be deleted before printing out the finished accounts

Please ensure you have taken a master copy of this file and you back-up your data regularly.

Instructions for Use

Instructions for Use
Step 1. You may like to print off this page for reference. Then use the Save As command to save a copy of the file to your
hard disk and give it a meaningful name e.g. Parish Accounts 2006. This retains the CBF coding column on your
master file; you will delete the CBF codes from the new file before printing (see below)
Step 2. Complete the questions asked on worksheet PARISH DETAILS. These details will then appear at all relevent places
on the spreadsheet.
Step 3. The standard example provides a vertical Balance Sheet. An alternative is to use a columnar format and this is
available as an option. If required or you wish to discuss options please contact Resources.
Step 4. Include additional lines / amend the item lines under the main categories to suit your own parish requirements. If you
need to insert any additional rows please DO NOT
place any after the very narrow row above a 'Total' row.
Step 5. Input last year's figures first and then the current year's.
Begin by completing the worksheets NOTES INCOMING RESOURCES & NOTES RESOURCES EXPENDED &
NOTES FINANCIAL STATEMENTSbeforethe SOFA & BALANCE SHEET. The bulk of the SOFA & Balance Sheet
will be produced from the totals generated in the 'NOTES'.
In the Notes Financial Statements-the following should only be completed after
all other notes :- Analysis of Net
Assets note 6 and Funds note 8.
Some items in the SOFA and Balance Sheet need to be input manually for the current year ie. Gains & Losses on
Investments and some of the items in Current Assets.
Also in the SOFA while the current year balance b/fwd is generated from the previous year balance c/fwd, a 'Whoops'
message will appear until the total is separated across the funds and input manually.
Step 6. If you see any 'Whoops' messages this means that you need to check where the relevant figures have come from and
correct as necessary eg: the Total Across does not equal the Total Down.
Check to see any incorrect input. This may have occurred when adding additional lines that are outside a formula's
range.
To check the formulae: simply double click in the cell where the formula is. A blue line appears around all the cells
that are included in the formula. If anything is added or missing edit the formula in the formula bar till it is right.
Step 7. Check to see that the totals have been transferred correctly to the SOFA & Balance Sheet and input any other
required information.
Step 8. Amend the model ACCOUNTING POLICIES sheet to incorporate your parish's approach
Step 9. When all pages have been produced (see note below ) input the relevant page number at the top right hand corner of
each page.

THE DIOCESE OF LIVERPOOL

This example of a set of accrual accounts is based on the example shown in The Charities Act 1993 and the PCC, 3rd edition.

Disclaimer

These worksheets are intended as a guide only to illustrate the principl when considering the application of the prescribed accounting procedures.

It is a guide to assist good practice and understanding but it has no legal validity.

It is not an authoritative interpretation and for more details you should refer to the text of the Guidance and Regulations prepared by the working party of the Central Board of Finance of the Church of England.

For more information: Resources Department Diocese of Liverpool Church House 1 Hanover Street Liverpool L1 3DW

email: ian.taylor@liverpool.anglican.org email: gordon.fath@liverpool.anglican.org Tel: 0151 705 2180

Parish Details

Variables to be answered

==> picture [129 x 9] intentionally omitted <==

----- Start of picture text -----
Enter your details in this column
----- End of picture text -----

==> picture [564 x 346] intentionally omitted <==

----- Start of picture text -----
PCC Name (IN CAPITALS) ……………………………………………………………………ALL HALLOWS ALLERTON
Last Year
Year (e.g. 2001) ******** 2024 2023
Treasurer
Name of signature 1 on accounts: ******* Helen Head
Vicar
Name of signature 2 on accounts ******* Nicola Milford
Church Warden
Name of signature 3 on accounts ******* Shirley Spencer
Church Warden
Name of signature 4 on accounts *******
Name of Independent Examiner ****** Keri Owen
Professional Qualifications of Independent Examiner (if any)
Address of Independent Examiner ******
Date of Accounts approval by PCC (e.g. 23 March 2001) *
Date of Independent Examiner's Report (e.g. 24 March 2001)
Notes
----- End of picture text -----

Page 34

P a g e | 22

THE PAROCHIAL CHURCH COUNCIL OF ALL HALLOWS ALLERTON

Independent Examiner’s Report to the Parochial Church Council (PCC) of All Hallows Allerton on the accounts for the year ended 31[st] December 2024

Respective responsibilities of trustees and 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 2011 (the Charities Act) and that an independent examination is needed.

Basis of independent examiner’s report

My examination was carried out in accordance with General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence which 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

  2. to keep accounting records in accordance with s130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and to comply with

  4. the requirements of the Charities Act have not been met: or

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

Keri J H Owen

15th March 2025