St Cuthbert North Meols
A member of the North Meols Team since 1st December 2003.
Registered Charity No. 1133850
A Parish situated in Churchtown, Southport, Merseyside and a member of the Diocese of Liverpool.
Annual Report of the proceedings of the Parochial Church Council Balance Sheet and Statement of Financial Activities for the year ended 31st December 2023
Team Rector
Reverend Rebecca Clarke, The Rectory, 20 Moss Lane, Southport PR9 7QR
Accountants
Mayfair Associates, 21a Hoghton Street, Southport PR9 ONS
Independent Examiner
Mr Robert Corbett, 40 New Lane, Southport PR9 8LH
Gift Aid Secretary
Mrs Susan Greer
Bankers
Natwest, 130 Lord Street, Southport PR9 OAE
Quinquennial Architect
Mr Ian Volland, NJSR Chartered Architects LLP, 59 Hoghton Street, Southport PR9 OPG
Contents
PCC Report .............................................................................................. 1 - 4 Independent Examiner’s Report.................................................................. 5 Balance Sheet .............................................................................................. 6 Statement of Financial Activities ................................................................ 7 Notes to the Financial Statements ....................................................... 8 - 12
Parochial Church Council of St Cuthbert North Meols Annual Report for the year ended 31st December 2023 Administrative information
St Cuthbert’s Church is situated in Botanic Road, Churchtown, Southport. It is part of the Diocese of Liverpool within the Church of England. Since 2003, St Cuthbert’s has been part of the North Meols Team Ministry comprising the three parishes of St Cuthbert in North Meols, St Stephen in Banks, and St John in Crossens. The correspondence address is :
Parish Hall Office, Botanic Road, Churchtown, Southport PR9 7NA.
The Parochial Church Council (PCC) is a charity. The registration is listed as ‘The Parochial Church Council of the Ecclesiastical Parish of St Cuthbert, North Meols.’and the registered number 1133850.
The following members have served during the year :
Chairman, Rector Reverend Rebecca Clarke Vice-Chairman Mr S Hopwood Team Rector Reverend Rebecca Clarke Reader (ex-officio) Mrs B Jagger Wardens Mr M Clarke Mrs A Evans Mr S Hopwood Secretary (appointed, not elected) Mrs D Judge Parish Clerk (appointed, not elected) Mrs D Judge Treasurer - link with Diocese Link with Accountant Gift Aid Secretary Mrs S Greer Diocesan Synod Representatives Mr R Abrams Deanery Synod Representatives Mrs B Jagger Mr R Abrams Mrs Dorothy Lee-Ogden
and
Mr Paul Jones Mrs Angela Hadfield Mrs Catherine Howard Mr Howard Midgley Mrs Eileen Kilner Mrs Sue Dixon
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denotes Standing Committee member.
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** Also a trustee of St Cuthbert’s Pre-school
1
Structure, governance and management
The members of the PCC are either ex-officio or, in accordance with the Church Representation Rules, elected at the Annual Parochial Church Meeting. In 2023 it was held on 21st May.
For the purposes of all financial, accounting, legal and administrative purposes and transactions, the PCC is legally deemed to be, and acts as, a corporate body.
‘The Parochial Church Council (PCC) operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules and The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity currently excepted from registration with the Charity Commission’. ‘The general functions of the PCC are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. When planning our objectives for the year, the PCC gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion’.
The PCC is the main governing body of the Church and operates with the assistance of a Standing Committee. There are no other official sub-committees of the PCC. Working parties are established to plan for a specific project such as Worship Committee. Other groups/committees work on a more continuous basis, for example, Protection for All, Rose Queen and Summer Fair and the Hall (maintenance and management) Committees. These may include members of the Church who are not on the PCC. The PCC sets the policies under which these groups and committees work. The recommendations of the Standing Committee and the working committees and groups are put before the PCC for approval and ratification. The PCC requires reports from each of the groups which are included in the Report on Activities, Groups and Organisations presented at the Annual Parochial Church Meeting.
Objectives and activities
It is the principal objective of the PCC to co-operate with the clergy of the North Meols Team Ministry in promoting, in the Parish of North Meols, the whole pastoral, evangelical, social and ecumenical mission of the Church. There are 2 clergy members in the North Meols Team: the Team Rector,Rev’d Rebecca Clarke, and Rev’d Stewart McTaggart.
Achievements and performance
On the 31st December 2023, there were 99 persons on the electoral roll. The average attendances (16+) at the Church services on a Sunday over the last nine years are:
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2023 2022 2021 2020 2019 2018 2017 2016 2015
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| 2023 | 2022 | 2021* | 2020* | 2019 | 2018 | 2017 | 2016 | 2015 | |
|---|---|---|---|---|---|---|---|---|---|
| 8.30am | 0 | 0 | 0 | 16 | 16 | 16 | 16 | 15 | 16 |
| 10.30am | 65 | 61 | 57 | 52 | 72 | 69 | 59 | 61 | 69 |
| 6.30pm | 0 | 0 | 0 | 15 | 25 | 29 | 22 | 26 | 25 |
| Total | 65 | 61 | 57 | 83 | 113 | 136 | 122 | 127 | 129 |
*2020 & 2021 were the years of the covid pandemic and Church was closed due to lockdowns. There is also a service of Holy Communion at 10.30am every Wednesday morning.
Baptisms
The figures given above do not include the families and friends who were welcomed at the monthly Services of Baptism, during which 13 baptisms took place in 2023 (20 in 2022). All the families demonstrated a connection with St Cuthbert’s and baptism was, therefore, agreed for pastoral reasons.
Confirmations
There were 0 confirmations in 2023 (0 in 2022).
Weddings
10 weddings took place during 2023 (12 in 2022). All the couples demonstrated a qualifying connection with St Cuthbert’s.
Funerals
16 (20) funerals or memorial services were held in Church. There were 5 (5) burials in the Churchyard and 26 (29) interments of cremated remains. (The equivalent figures for 2022 are in brackets.) In addition,5 (9) funeral services were held in their entirety at the Crematorium.
2
Review of the year
The PCC met on 2 occasions in 2023. The Standing Committee met between PCC meetings.
The Churchyard
George Wilson was appointed Gardener in May 2014. He has looked after the graveyard during 2023 with the grass being cut on a regular basis. For part of the year (summer growing season) George had help from Steve Judge who worked approx. 4 hours a week.
Policies
Policies, such as Health and Safety, and particularly Protection for All, are kept under regular review.
Safeguarding
The Church of England its archbishops, bishops, clergy and leaders are committed to safeguarding as an integral part of the life and ministry of the Church. Safeguarding means the action the Church takes to promote a safer culture.
The Church of England safeguarding policy statement is based on five foundations and offers six overarching policy commitments:
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Promoting a safer environment and culture
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Safely recruiting and supporting all those with any responsibility related to children, young people and vulnerable adults within the Church
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Responding promptly to every safeguarding concern or allegation
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Caring pastorally for victims/survivors of abuse and other affected persons
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Caring pastorally for those who are the subject of concerns or allegations of abuse and other affected persons
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Responding to those that may pose a present risk to others
This policy applies to all Church bodies and Church officers which includes members of the PCC and paid or unpaid staff.
St Cuthbert’s Church adhere to all current policies with regard to safeguarding.
Reports
Reports were received from the Deanery Synod, and the Deanery Pastoral Committee.
More information can be found in the report on Church Activities and Groups, published separately.
2023
The intention of the Rector and the PCC with regards to our financial, mission and ministry of St Cuthbert’s Church is:
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To fundraise for the for mission of St Cuthbert’s Church
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To encourage donations for St Cuthbert’s Church
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To build stronger links with Preschool
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To continue our presence on YouTube, and to build better links with the viewing community
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To continue and increase joint services between the North Meols Team
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Continue to strengthen links between St Cuthbert’s Church and Churchtown Village Committee events for the local community
3
Financial review
In 2023 a large proportion of our income was received through tax efficient giving schemes; thus, collections and donations of £52,706 in total, an increase of £6,683 on 2022 were enhanced by £11,828 Gift Aid from HM Revenue & Customs. We also raised £11,766 from fundraising events and £21,175 from hall letting fees, in total £10,685 higher than 2022.
Overall in 2023 our total funds reduced by £31,591, being mainly due to ongoing increased gas and electricity prices, high parish share allocation, a £3,800 cost to remove dangerous trees in our churchyard and the fact that our running costs continue to exceed our income. However, taking only unrestricted funds and spending into account, the year 2023 produced a net loss of £43,399 and resulted in an end of year balance of unrestricted funds carried forward to 2024 of £54,504. Therefore a similar financial performance in 2024 would see all available funds exhausted. It is therefore difficult to see how St Cuthbert’s would be able to meet its financial commitments beyond 2024 without a significant increase in income and/or decrease in spending. Achieving this will be a significant challenge for the PCC to manage during the remaining months of 2024.
Reserves Policy
The PCC aims to maintain general reserves at such a level that working capital is maintained at a level equivalent to approximately at least two months general fund expenditure.
This financial report was received by the members of the PCC on Wednesday 20th March 2024 and duly accepted.
4
St Cuthbert North Meols Independent Examiner’s Report to the PCC
I have conducted an independent examination of the financial statements of the Parochial Church Council of St Cuthbert, North Meols for the year ended 31st December 2023.
Respective responsibilities of Trustees and Examiner
As members of the PCC, you are responsible for the preparation of the financial statements. The PCC members consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
It is my responsibility to:
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n examine the accounts under section 145 of the 2011 Act;
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n to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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n to state whether particular matters have come to my attention.
Basis of the Independent Examiner’s Report
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in, any material respect:
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n the accounting records have not been kept in accordance with section 130 of the Charities Act 2011;
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n the accounts do not accord with such records:
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n the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination or are not consistent with the Charities SORP (FRS102)
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n any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts.
Mr R Corbett 40 New Lane Southport PR9 8LH
Signed: Dated:
5
St Cuthbert North Meols Balance Sheet as at 31st December 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Fixed assets | |||
| 200: Church Hall | 200,000 | 200,000 | |
| 205: Depreciation | (199,999) | (199,999) | |
| Total Fixed assets | 1 | 1 | |
| Current assets | |||
| 300: Stock of resaleable items | 246 | 194 | |
| 507: Churchyard bank account | 668 | 528 | |
| 508: Unilever plc shares | 65,816 | 72,432 | |
| 600: Bank current account | 16,440 | 13,161 | |
| 601: Bank capital reserve account | 5,024 | 7,390 | |
| 603: Cash in hand | 112 | 112 | |
| 604: Associated groups | 222 | 112 | |
| Z05: Accounts Receivable | 2,162 | 583 | |
| Total Current assets | 90,691 | 94,511 | |
| Liabilities | |||
| Accounts Payable | 35,506 | 7,736 | |
| Total Liabilities | 35,506 | 7,736 | |
| Net Asset surplus (defcit) | 55,185 | 86,776 | |
| Reserves | |||
| Excess / (defcit) to date | (24,975) | (30,239) | |
| Z01: Starting balances | 86,776 | 112,919 | |
| Z02: Other gains/(losses) | (6,616) | 4,096 | |
| Total Reserves | 55,185 | 86,776 | |
| Represented by Funds | |||
| Unrestricted | 54,504 | 85,066 | |
| Designated | 681 | 1,711 | |
| Restricted | - | - | |
| Total | 55,185 | 86,776 | |
Approved by the PCC at its meeting on 20 March 2024
There may be minor discrepancies in the totals if the pence are not being shown.
6
St Cuthbert North Meols Statement of Financial Activities for the period from 1st January 2023 to 31st December 2023
| Income and endowments from: Donations and legacies Income from charitable activities Investments Other income Total income Expenditure on: Raising funds Expenditure on charitable activities Other expenditure Total expenditure Gains / losses on investment assets Net income/(expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted Designated Restricted Endowment Total Prior year funds funds funds funds funds total funds 69,136 - - - 69,136 56,712 35,302 32,797 296 - 68,396 65,701 2,656 - - - 2,656 2,697 1,283 - - - 1,283 8,064 |
|---|---|
| 108,378 32,797 296 - 141,471 133,175 24,428 19,192 - - 43,619 42,897 82,096 1,506 296 - 83,898 82,285 21,983 16,946 - - 38,929 38,233 |
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| 128,507 37,643 296 - 166,446 163,414 |
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| (6,616) - - - (6,616) 4,096 |
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| (26,745) (4,846) - - (31,591) (26,143) |
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| - 3,817 - - 3,817 30,823 (3,817) - - - (3,817) (30,823) |
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| (30,562) (1,029) - - (31,591) (26,143) |
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| 85,066 1,711 - - 86,776 112,919 |
|
| 54,504 681 - - 55,185 86,776 |
There may be minor discrepancies in the totals if the pence are not being shown.
7
St Cuthbert North Meols Notes to the Financial Statements Year ended 31st December 2023
n Accounting Policies
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015, SORP(FRS102), as amended by Update Bulletin 1, effective 1 January 2016, and the Financial Reporting Standard applicable in the UK and Republic of Ireland, FRS 102, published September 2015.
The financial statements have been prepared under the Charities Act 2011 and the 2008 accounting and reporting regulations made thereunder, based on the current version of the Charities SORP (SORP(FRS102), as disclosed above.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.
n Volunteers Policy
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
n 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. Income tax recoverable on gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due is quantifiable and its ultimate receipt by the PCC is probable. Funds raised by the Christmas fair, Rose Queen 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.
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 or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
8
n Resources Expended
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 paid. Any parish share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.
n Fixed assets
Consecrated property and movable church furnishings
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2)(a) of the Charities Act 2011.
Moveable 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 accounts. Items acquired since 1 January 2003 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 4 years) on a straight-line basis.
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable 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 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
n Investments
Investments are valued at market value at 31 December.
n Current assets
Stocks
Stock of resalable items is valued at sale price less 33.33%.
Debtors
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 irrecoverable.
n 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.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
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St Cuthbert North Meols Notes to the Financial Statements (continued) Year ended 31st December 2023
| Income and endowments Donations and legacies 001 - Collections 002 - Income tax refund Gif Aid 003 - Donations 019 - Legacies Donations and legacies Totals Income from charitable activities 004 - Fundraising events 006 - Hall income - letting fees 008 - Sundry income 011 - Kitchen income 012 - Parish ofice income 013 - Churchyard income - fees 014 - Charitable collections & gifs 015 - Souvenir sales 017 - Flower income 020 - Associated groups - income Income from charitable activities Totals Investments 005 - Income on investments Investments Totals Other income 016 - Grant income 021 - Insurance claims Other income Totals Income and endowments Grand Totals |
Total Total Unrestricted Designated Restricted Endowment This year Last year 40,077 - - - 40,077 43,047 11,828 - - - 11,828 10,690 12,629 - - - 12,629 2,976 4,603 - - - 4,603 - |
|---|---|
| 69,136 - - - 69,136 56,712 11,766 - - - 11,766 8,501 21,175 - - - 21,175 13,755 60 - - - 60 21 1,088 - - - 1,088 725 655 - - - 655 753 - 31,102 - - 31,102 31,652 - - 296 - 296 881 559 - - - 559 1 - 1,182 - - 1,182 914 - 513 - - 513 8,498 |
|
| 35,302 32,797 296 - 68,396 65,701 2,656 - - - 2,656 2,697 |
|
| 2,656 - - - 2,656 2,697 533 - - - 533 1,000 750 - - - 750 7,064 |
|
| 1,283 - - - 1,283 8,064 |
|
| 108,378 32,797 296 - 141,471 133,175 |
|
There may be minor discrepancies in the totals if the pence are not being shown.
10
St Cuthbert North Meols Notes to the Financial Statements (continued) Year ended 31st December 2023
| Expenditure Raising funds 107 - Upkeep of services 108 - Organist & choir 116 - Hall expenses 119 - Churchyard payments 127 - Fundraising costs Raising funds Totals Expenditure on charitable activities 101 - Parish Share 117 - Kitchen expenses 118 - Parish ofice expenses 121 - Gifs paid to charities 122 - Associated groups - expenses 128 - Flower expenses 129 - Garden expenses Expenditure on charitable activities Total Other expenditure 102 - Rector’s expenses 103 - Rectory costs 109 - Organ & piano 110 - Church repairs & maintenance 111 - Insurance 112 - Gas, electricity & water 120 - Repairs in churchyard 124 - Sundries 125 - Legal & professional Other expenditure Totals Expenditure Grand Totals |
Total Total Unrestricted Designated Restricted Endowment This year Last year 1,899 - - - 1,899 1,532 6,331 - - - 6,331 5,803 13,552 - - - 13,552 14,203 - 19,192 - - 19,192 19,177 2,646 - - - 2,646 2,182 |
|---|---|
| 24,428 19,192 - - 43,619 42,897 69,863 - - - 69,863 68,606 471 - - - 471 198 11,762 - - - 11,762 10,814 - - 296 - 296 881 - 403 - - 403 667 - 1,103 - - 1,103 1,079 - - - - - 40 |
|
| 82,096 1,506 296 - 83,898 82,285 234 - - - 234 347 2,113 - - - 2,113 3,892 565 - - - 565 438 4,394 - - - 4,394 7,484 6,357 - - - 6,357 5,779 6,120 - - - 6,120 6,721 - 16,946 - - 16,946 11,256 - - - - - 215 2,200 - - - 2,200 2,101 |
|
| 21,983 16,946 - - 38,929 38,233 |
|
| 128,507 37,643 296 - 166,446 163,414 |
There may be minor discrepancies in the totals if the pence are not being shown.
11
St Cuthbert North Meols Notes to the Financial Statements (continued) Year ended 31st December 2023
| Collections Planned Giving: Standing Orders Parish Giving Scheme Envelope Scheme Loose Collections (incl Weddings, Baptisms etc) Staf costs Wages and salaries Social security costs Pension costs |
2023 2022 £ £ 7,996 9,450 18,396 20,731 7,423 6,955 6,262 5,911 |
|---|---|
| 40,077 43,047 |
|
| 29,204 26,117 0.00 0.00 0.00 0.00 |
|
| 29,204 26,117 |
The average number of employees during the year was 3 (2022 - 3) with all employee time involved in providing either support to the governance of the charity or support services to the charitable activities.
Trustee payment disclosures
No trustees received any payment, other than clergy. All reimbursements to trustees were for out-of-pocket expenses.
| Analysis of net assets by fund Fixed assets Current assets Current liabilities Fund balance Summary statement of funds Unrestricted - General fund Designated - Churchyard fund Designated - Funds of Associated Groups Designated - Flower fund Designated - Garden fund Restricted - Charities fund Totals* |
Unrestricted Restricted Total funds funds £ £ £ 1 - 1 90,691 - 90,691 (35,506) - (35,506) 55,185 - 55,185 B/fwd Incoming Outgoing Transfers Gains & Fund Bal Resources Resources Losses C/fwd 85,066 108,378 128,507 (3,817) (6,616) 54,504 1,218 31,102 36,137 3,817 - - 111 513 402 - - 222 371 1,182 1,104 - - 449 10 - - - - 10 - 296 296 - - - |
Unrestricted Restricted Total funds funds £ £ £ 1 - 1 90,691 - 90,691 (35,506) - (35,506) |
|---|---|---|
| 55,185 - 55,185 |
||
| 86,776 141,471 166,446 - (6,616) 55,185 |
*Note: ‘Designated - Churchyard fund’ includes a transfer from ‘Unrestricted - General fund’ of £3,817 to bring the fund out of deficit.
There may be minor discrepancies in the totals if the pence are not being shown.
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