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: - To have a greater understanding of Fit for Mission as we engaged with the intentional, focused “Working as if” phase. This included members of the PCC being a part of the various Change Teams, attending joint services with the other churches in Liverpool South exploring Fit for Mission. Ongoing engagement with the information being disseminated via in person meetings, Diocesan website, Diocesan mailing, In Touch, conversations. - Preparations for All Hallows 150th year beginning October 2025 - Revamping the Children’s Chapel - Installation of new Noticeboards in the Church and Hall grounds - Welcoming our Mission Partners from CMS and Kimbilio 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: - Resident in the parish 89 in 59 households - Non-resident in the parish 71 in 48 households - Totals 160 in 107 households ## **Rachel Jarosz, Electoral Roll Officer** ## **4.2. Worship** All Hallows Service worship pattern is: - 1[st] Sunday of the month 10:15am Holy Communion with Choir - 2[nd] Sunday of the month 10:15am All Age/Parade Service with Worship Group, 6:30pm Holy Communion with Choir - 3[rd] Sunday of the month 10:15am Baptism/Morning Worship with Choir - 4[th] Sunday of the month 10:15am Holy Communion with Worship Group 6:30pm Evensong with Choir - 5[th] Sunday of the month 10:15am Morning Worship 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. **Page |** 10 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. - Additional fire exit signage provided on glass doors of church and Bibby door exit. - Signage for defibrillator on entry to choir vestry and church notice board. - Torches supplied in the event of failed lightning. - Fire safe radiator replaced in vicars vestry. **Page |** 12 - Recommendation to avoid working at height and avoid having to reach objects at higher levels for example choir vestry, wood boxes stored. - Fire extinguishers available throughout church. (Next Service Due March 2025). - PAT on equipment carried out by Service Solutions. - Main heater serviced by Sean at Smart Heating. - Vicars/Choir vestry has lots of wood, paper work and excess choir clothing. Please consider reducing the amount stored to avoid risk. Other potential fire hazards: - Flowers. Avoid drying out for long periods and not to be placed closely to live flames. - Books. Appropriate storage of these in dedicated cupboards. - Candles. Please consider safe placement of candles, small fire mat needed under the candle stand. - Music equipment, regular service and PAT. - Fire exit floor plan needed. - Fire Log book needed. - Consideration for Health and safety F2F session for all volunteers to attend. - Consideration for an All Hallows Health and Safety Policy for staff to use as guidance. - Volunteers in different roles to be aware of aspects of Health and Safety within their remit for example Children’s Ministry/ Choir. - Notice of Amy Nelson Role published in In Touch March ‘25 Edition and contact details provided. ## **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. **Page |** 15 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
**10.00**Donations 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 - £1705 Annual Mission Giving from regular planned tax efficient giving - £736 Transfer to cover cost of compassion payments - £11,000 Transfer to bring reserves back to Diocessan recommendations - £480 residue of previous years tithe transferred to the current year **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 STATEMENTS**_before_**the 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** **----- Start of picture text -----**
Enter your details in this column
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**----- 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
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- 1 Indep Examiners Report is an unqualified report. If this is not appropriate, please amend - 2 Please check that Accounting Policy notes are correct for your PCC!! 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. - It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities 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 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 - to keep accounting records in accordance with s130 of the Charities Act; and - to prepare accounts which accord with the accounting records and to comply with - the requirements of the Charities Act have not been met: or 2. 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