2023-12-31-accounts

St Andrews THE PARISH CHURCH OF ST. ANDREW, CLUBMOOR THE 95th ANNUAL ACCOUNTS, MINUTES AND REPORTS FOR YEAR ENDING 31.12.23

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW CLUBMOOR ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Genernl Add￿$S of Church Queens Drive. Liverpool L13 OAL Vicar Rev. W. Gibbons. 176 Queens Drive. ts'verpool L13 OAL corresponden￿ Address 176 O￿nS t￿"Ve, LNewool L13 OAL Bank Bardays Bank PLC. Lwewsl Soulh Independent Examiner LJMU Accounlancy Clw) Legal Adviser Howard Dellar. 1 The SanLauary. WÈstr)inster. London, SW1 P 3JT Quinquennial Architect Jon Bird charitab￿ Status St. Andrew'¥ PCC i¥ a istered tha number 1134060 PCC mom￿r$hIP The lolkMn9 have Served on the Parothi?I Churth Counal durirq 2022.. Vicar Curate Curate IOLMI OLM Rev. W. Gibbons Rtv. K. John￿0￿ Rev. l. Tuzio Rev. S. Jam￿sOn Chaif (From Febnjary 20231 (From June 20231 (From June 20231 Churth Wardens Mr¥ J. Ford Mrs K. Spea￿1 R•ad•rn Mrs A. BushMII Mr B. Bu¥hnell Deanery Synod M$ K. Ms C. Wlson Mrs. H. Simpson Electe(l Members Mrs B. Bellew Or C. Pollard Mrs W. Peacod( Mrs M. Jenkinson Mrs P. Bao)n Mr S. Huthwaile Mr D. ￿'[k M5. G. Beesley Mr5 M. Jones Mrs C. Reynolds Mrs P. Hughgs To 2024 To 2025 To 2025 To 2025 To 2025 To 2025 To 2026 To 2026 To 2026 To 2026 To 2026

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW'S CLUBMOOR ANNUAL REPORT For the ear ended 31 December 2023 There is one sub-committee of the PCC and this is the Stsnding Committee comprising the Vicar, Wardens. Vice-chair, Treasurer. Secretsry and elected members oflhe PCC. Electoral Roll Membership Sunday Attendan There are 116 names on the roll 79 (adults and children) St Andrew's PCC has the responsibility of cooperating with the minister in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistical, social and ecumenical. When planning our actiwties for the year, the PCC gave consideration lo the Charity Commission's guidan￿ on public benefit and, in particular, the specific guidance to charib'es concemed with the advancement of religion. Review of 2023 The PCC met on 7 occasions Matters discussed included.. Safeguarding Christmas l Easter Network Fit for Mission Financial matters-budget setting; bank closure.. PGS Church Hall and its development Pantry & Foodbank Youth and children's work Fabric matters Staff pay rates and redundancy Mission and Ministy Celebrate Recovery Small groups, ALPHA Deanery Plan and patronage Purchases and works approved included: _ Loft fire doors Tree Pruning Heating repairs and servi Water leaks in hall PAT testing Gas, electric and asbestos surveys

Events included:

• Collation of Rev W. Gibbons

• Summer Fair

• Christmas Fair

• Feast of Fun

• Pyramid Review

St. Andrew's has a policy of tithing donated income each year. This year we supported three local projects and one overseas project.

The following groups are part of St. Andrew's Church - Kids Church, Missional Communities. There are also other groups who have met occasionally throughout 2023 within our Church Halls - these include I AA, NA, Anchor Ladies, Nugent Care, Table tennis club, Majorettes, Slimming World

Julia Ford PCC Secretary

Financial review for ear endin 31¥1 December 2023 This year has proved to be an extremely challenging year from a financial perspective at Saint Andrews. Our total income has dropped by £10,000, primarily due to a number of people leaving the church prior to the appointment ofWIll as our new vicar, but also because of people's changing circumstances in a year that saw inflation at record high levels driven especially by food and fuel costs rising so dramatically. Gift aided giving has dropped from £81,000 in 2022 to £65,000 in 2023. This has ofcourse driven a corresponding drop in tax recovered during the year from £22,OIJO to £19.000. Envelope giving has also dropped from £2.500 to £1.100. Our income from weddings and funerals was also down from £4,100 in 2022 to £1,700 in 2023. On a more positive note, our income from church hall lettings rose from £4.100 in 2022 to £9,700 in 2023. This increase was driven by the pandemic restrictions coming to an end, and hall use retuming to full capacity. The trustees would like to thank all those who conbnue to give so selflessly towards God's work in Clubmoor in spite ofthese challenging circumstsnces. More concerningly, our totsl expenditure for Ihe year rose from £116,000 In 2022 to £154.000 in 2023, meaning we recorded an excess in expenditure over income of £29,000. This has meant that we have had to draw on our reserves for the first time in many years. Our reserve fund has dropped from £31,000 at the end of 2022 to £22.500 at the end of 2023. In additson, our unrestricted funds, which showed a surplus of£27.000 at the end of2022 now stand at zero at the end of 2023. The increase in expenditure was driven primarily by tmo factors. One was the return to a fijll contribution on Parish share. The other is the dramatic increase in fuel costs brought about by the invasion of Ukraine. During 2023, we have tsken out a new 3 year fixed price contract on gas. This will help keep costs lower but will not totally address the significant increase required to cover heating for both church and halls. On Pansh share, during 2022 our total contribution was £16,000. This low level reflects generous discounts provided by the Diocese rellecting the issues brought about by the pandemic. In 2023 our contribution rose to £41,000 an increase of £25,000 on 2022, but a return to the level we were used to in 2020. Staff salaries also rose from £24,500 in 2022 10 £29800 in 2023. Other areas driving increased expenditure were the costs associated with taking on a new curate and also Costs for urgent maintenance on our electrics, boilers and drains. We are obliged to declare payments to staff who are also trustees. During 2023, Marie Jenkinson received £10,142 (up from £7,758 in 2022) in her capacity as church administrator. Karen Speariett re￿iVed £10.287 lup from £8,457 in 2022) in her capacity as Celebrate Recovery Lead. I can conffirm that neither Marie nor Kallie received payments in their capacity as church trustees. Moving fo￿ard, we must urgendy address the shortfall in funds. Towards the end of 2023, the PCC agreed to do this in three ways: by reviewing church staffing levels,. by looking at the cost of hall hire (which hasn't been increased for many years)., and by keeping expenditure under regular review via PCC and standing committee meetings.

It is highly likely that our reserves fund will be exhausted during 2024. As additional contingency, the PCC have given their permission to contact the donors to the Children and Youth Work restricted fund to request their permission for a change of use. A new designated fund for Children and Youth work has been opened, and permission will be sought to transfer funds from the restricted to designated fund. Further information on this plan is available from the church treasurer.

Looking further into the future, the proposed Fit For Mission (FFM) initiative will see a number of churches joining together to form one new larger Parish. This should provide opportunities for synergy and therefore cost savings as the new Parish of Christ Our Hope takes shape.

Blair Bushnell Treasurer, Saint Andrews Clubmoor

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CHARITY COMMISSION FOR ENGLAND AND WALES

Independent examiner's report on the accounts

Section A Independent Examiner's Report

Report to the trustees/ I On accounts for the year 31 [st ] December 2023 Charity no 1134060 ended (If any) Set out on pages 1-2 members of .. s_t A_nd_r_e_w_s_ C_l_u_bm_o_o_r -------------------�

• I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31 / 12 I 2023.

• Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 130 of the Act or

• the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 09/04/2024 ~~I I~~ Name: Chris Dickson ~~I~~ Relevant professional ACA qualification(s) or body (if any): �--------------------- ~~I~~ ------' Address: Accounting Clinic, LJMU, Redmonds Building Brownlow Hill, Liverpool, L3 5UG

Section B

Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

IER

October 2018

1

Glve here brlef detslls of any Items that the examlner wlshes to dlsclose. NIA IER October 2018

ClubTrv)or. Sl kndrew statern￿t ofAssets and Liabilities (by code) s aL. 31 Decem￿2023 Cla85 and nominal code General (Unrestricted) Designated Restricted Endowment Total Last year Fixed s8et- Tangible ssets 6430. Church Hall Loft 845.440 845.440 71,￿9 71,809 6431. Churth Equipm￿￿11$$ets 71.WJ Totsl 917.249 917.249 917.249 Current Asset- Cash Al 8ank In Hand t, Bar￿a￿ Awunt- 818 2.. Reslritsj ￿nd$-3&5 (7.6841 11.Td41 57.939 48.521 49.1( 19,655 6,862 35,7CK) 475 3. Mssion I￿￿n1-421 5.. 8usinÉss Pfemium de￿8￿￿￿1n1.N 85￿.. ￿￿JyCashknunI 7A14 4J71 756 Total 22.522 62,795 85.317 111,799 U8blllty- P4ency ￿coUnts 6699.. 5,296 2,760 Total 5.296 5.296 2,760 N•t total as8•ts 939.771 57,499 997,270 1,026,288 Repr¢$ent¢d by rneral (Unresknl￿> C¢signaiod- Fth$ets Cesignated- Re$& Resiri¢W. CHF 27.140 917249 31292 4271 34,953 10 124 917249 917,249 22,522 4,371 39,712 4J71 39,712 Reskncw. CIW Resbi¢W. FB Re8th¢J. FFr Re8th"cd- Hardshlp R8sth"cd. Panty R8skn"cd. SEQ 5.820 6,534 2,760 996 6,863 Reykncied. klnlage Re5kncd. YwthM5sion 793 66 Total 939,771 57,499 997,270 1,026,288 11 FeL¥LOy ￿24 9".02 Fynl PaJè 1 cl 1

Clubmoor, St Andrew Statement of Financial Aclivities For the period from 01 January 2023 to 31 December 2023 IrKrrne a￿19￿￿￿91tsfv1¥￿'. and legaoes h&)melrtsn thant8tle a(1￿b"e5 OhertsdirvJ aLiibes kn￿tsn8nts Clher inoyyne 977J3 153X) 112,793 124,tYJ8 4.435 4.17T 2,261 9.786 T+Xal 1Q3201 125.1)49 135,054 Raisiw fur E￿￿￿re0￿ charitableaiib'e5 755 115.453 144.377 153.683 1¥761 154.087 116,208 hbtlficLYrnlIex￿r￿lt￿OI resrArces EqlcfetrarsfBr 13&Sf4Jl 129,0181 18,846 Trar￿￿15.. &oss transfers beMEen in fy05s transfe15 bel￿￿ ￿rKJ5.(krt &770 9AC(I 19.4001 6.167 16.1671 I2￿) insAosse5 ￿ In￿￿￿t8$Sets fins on re￿lUa￿on, fflda55ets. use (3WOI 129,0181 18,846 P¢￿1#at￿￿fL•￿ 97&681 50P)7 1,026,288 1,007,442 TC1alf￿mbe8rr￿dIc￿vafd 939.771 997,270 1,026,288 There maybe minorthstyepancies in Ihe totsls rflhepence are notbeingshown 11 FeL¥LOy ￿24 8."51 tml PaJe 1 cl 1

ClubTrv)or. Sl kndrew Anatysis of incon and expendi￿re Selected period: 01 January 2023 to 31 tkcember2023 Total General Deslgnated Restricted Endowment Thls year Last year Inconw and endown%nts from: Donations and legaci85 0101-GftPid- P3n8h G14rvJ 0102-GftPid- 88nklStsndiry thersl 0110-GftPid- En￿￿8 0201-Ol￿r[A8nn￿ giK4ng- Pansh (J¥Aro 02o2-cr￿rrA8nn￿ giK4ng- Bank192ThYirwJ Clder81 o210-c1h8rrlann￿ giiing- ErndoFes IG48DSdigiN81 0301- Lw5eklate￿lyiC￿S IGtsSDSdigit4el N05-Id-hocdonatic￿.. G'ftlid IG49JSdigitlel 0415.knhocLknatiw5.' Gftlid Ir¥)tI>iSOSdigiil•l o42O-(￿￿ff GftP4d (knnations OW. Wal orspeoffcapwas e 1-Taxr80)wa￿eQn 0701 . leg￿e$ 0801 . FlefAJmro grants 0&41 . N¢TrreoJmffj 1- FuThYN81ng (g￿￿} 8232 4257 75,521 12 52 76 1,150 5.817 1.109 3.183 SB17 4,892 2.563 3.392 929 1183 110 10 22212 19,1 19,158 SA75 8,375 7,920 50 6,720 831 Donotlonj and legacl¢J Tolol 97,293 15,500 112,793 124,098 Ineoff from charltsbl• adlvltl•8 1101- Parish fe&forwsYdiro Cf bJrr 1230-Churth orHall18lb'ngs-thi&J 1280-Churth entinwme 1,733 4,140 295 211 211 Inco￿ from ¢harltabl? a¢tl¥ltl•• To¢al• 1,596 1,944 4,435 Oth•r tradlng aetlvltlo8 0910- FUr￿r21$in9 IIthG Carkn( T8tAe tp,knt48 sales) 1240-Churth orHall lathngs-fijnd raisiThJ 1270.Cth8rinds genera 74 9.672 74 9,672 40 4,177 other tradlng acllvltl8J Totals 9,786 9,786 4,177 Investmnts 1020- 8ankaTh1 tAli￿lre s(K#8tyinl8rest 1030- R8ntffThn leasèj laThJs ￿bj1￿lrqS 2227 2.261 Investment8 Totals 340 Othor incomo 13￿- B8nknng LoseltyRwtard other Incorr Totals 188 83 Incom and endowtr*nts Grand totsls 109201 15.848 125.049 135.054 11 FeL¥LOy ￿24 9."19 Fynl PaJè 1 cl3

Total General Designated Restricted Endowment This year Last year Expendbture on: Ral$in9 funds 1720.C05ts ofgimry ￿oF￿aTr￿ $￿￿dS￿P 1730-Costs offvryjraisingewts 52 350 703 Raising fund5 Tota15 755 Expendlture on charltable adlvltles 1810-￿1￿ tOOWsea5 charib'es 1830.(3Mng to rdiefaThJ 18XI- HLYnemission I￿l-￿Il￿g to hLYrEtharit'es 1910- Deanerfftn'5h Shw 2(Q1 .P6Si51ant5tsff (x)515 ILa5ttath 20W. gaff SJaries 2055- PAIE NI & Pension- PonSh￿min &&w) 2101 .CJwgyWJkro Ew$89 2120-CoJnul taxldergyh￿8Ir01 2121-CuracythrKil Tax 2131-Curacythse RentFJ 2140.WÈtertharg8s Idergyhwsir#Jl 21XI-Td8ph0￿and brc•Yb3ThJ IdergyhoJ5ir#Jl 2180. Readw8yns85 aTrJ &Jbs￿rj'oTrs 2190.Msilng 5peak8T5 Ilwms 2201 . Parish mission and th•rYJdi$m 2203. Panty 2220. ￿r￿lay&tr￿ &JuniryChvrth t￿¢8 Ilfjds ¢knl 6.CK)O 6.861 1.920 41.441 200 ,797 37 61 219 1.049 5.950 603 472 100 3.021 4.451 1.920 16.124 40107 29.797 37 61 219 1.049 24,5¥ 1,922 2,189 332 515 472 1CKI 100 110 3,714 4,497 2255.Cdebr Reumry $83 160 3,815 27 573 3,479 150 643 2W1- InsurarK wemiums Irbjrth MildiTrJl 23l0-Tdephor￿Ithufth bJIldi￿nsh 2315.Churth Brc&Jband 3015 27 2330-Churth building mainknarK8 Irr•Jbrnl 2331 .aeaniry Mari￿5 &equiwMMlctuthbJilth'ThJl 2335.Churth equipmenlLx)5ts 2336.Churth PvtsintnaT￿. 1> 5.180 2,879 97 97 2340. Ukeepof$eN4ces 2342- W$i¢Qoup 2345-ChuTth (tysumatAe irr 4ffj24 4.624 412 23x1. Uthepofthurrtyrd &grfxJ￿$ 22f￿-￿dMinIstr8fy0n o)sts knparish 2261-(knman￿u￿Sts &e>aminati￿v8￿￿t￿8 1,1¢PJ 170 170 1,148 781 822 2364.Pdministrab"on. Ffftotsx£ppwand Pn"nbr 2365-Churth WÈbsit8 2367. knber5hip Fe85 2401-Churth builLling-dthc 2410-Churth building-gas 2420-Churth building-wa*r 2515-oFEr￿l￿g ewendibjre 2&90- HJIIQFErtuildiru runniru-d4bioty 78D 876 )0 2ffj10 9.491 2.610 9.491 10.080 1.155 1.150 150 1843 11 FeL¥LOy ￿24 9."19 Fynl PaJè 2 cl3

Total General Designated Restricted Endowment This year Last year 2540- HJIICItrErbJildiry-gas 2550- HalllCtrErbJildiru-in5LrJrKE kEtniutns 2560- HJII0trErl￿1IdI￿-1￿alnÈna￿Tr IrwbrEI 2565- HJIIQFErtuildiry-equiptnwrt(tyis 25W- Hd11(JFr￿1ldlr￿-waI￿r(tha￿e$ 2￿- Hall(knrtAJildirQ-d￿Ingrtssts 1 . R8knm of9MkbJn 11.182 11.182 1.740 3.407 4x61 4.051 152 5,166 Expendlture on ¢harltable actlvltles Totals 144.377 9.306 153,683 115.453 Expendbture Grdnd totals 144761 154.067 116,208 11 FeL¥LOy ￿24 9."19 Fynl PaJè 3 cl3