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2024-12-31-accounts

THE PARISH CHURCH OF ST. ANDREW, CLUBMOOR THE 96[th] ANNUAL ACCOUNTS, MINUTES AND REPORTS

FOR YEAR ENDING 31.12.24

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW, CLUBMOOR ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

General

Address of Church Queens Drive, Liverpool L13 0AL Vicar The Rev. W. Gibbons, 176 Queens Drive, Liverpool L13 0AL Correspondence Address 176 Queens Drive, Liverpool L13 0AL Bank Barclays Bank PLC, Liverpool South Independent Examiner LJMU Accountancy Clinic Legal Adviser Howard Dellar, 1 The Sanctuary, Westminster, London, SW1P 3JT Quinquennial Architect Jon Bird Charitable Status St. Andrew’s PCC is a registered charity number 1134060

PCC Membership

Vicar Curate Curate (SSM) SSM

The following have served on the Parochial Church Council during 2022:

Rev. W. Gibbons Rev. K. Johnston Rev. I. Tuzio (Until June 2024) Rev. S. Jamieson

Church Wardens

Church Wardens Mrs J. Ford Mrs K. Speariett Readers Mrs A. Bushnell Mr B. Bushnell Deanery Synod Ms K. Dodd Ms C. Wilson Mrs. H. Simpson Mrs K. Speariett Elected Members Mrs B. Bellew To 2025 Dr C. Pollard To 2025 Mrs W. Peacock To 2025 Mrs M. Jenkinson To 2025 Mrs P. Bacon To 2025 Mr S. Huthwaite To 2025 Mr D. Kirk To 2026 Ms. G. Beesley To 2026 Mrs M. Jones To 2026 Mrs C. Reynolds To 2026 Mrs P. Hughes To 2026

PAROCHIAL CHURCH COUNCIL OF ST. ANDREW’S CLUBMOOR

ANNUAL REPORT For the year ended 31 December 2024

There is one sub-committee of the PCC and this is the Standing Committee comprising the Vicar, Wardens, Vice-Chair, Treasurer, Secretary and two elected members of the PCC.

Electoral Roll Membership There are 116 names on the roll Sunday Attendance 75 (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 activities 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.

Review of 2024

The PCC met on 5 occasions

Matters discussed included: -

Purchases and works approved included: -

Events included: -

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 2024 within our Church Halls – these include AA, NA, Anchor Ladies, Nugent Care, Table tennis club, Majorettes, Slimming World

Julia Ford PCC Secretary

Financial review for year ending 31st December 2024

You will probably recall that last year I began by saying that 2023 had proved to be an extremely challenging year from a financial perspective at Saint Andrews, and I recommended that we urgently address the shortfall in our funds. The PCC agreed to do this in three ways: by reviewing church staffing levels; by looking at the cost of hall hire (which hadn’t been increased for many years); and by keeping expenditure under regular review via PCC and standing committee meetings. As additional contingency, the PCC gave their permission to contact the donors to the Children and Youth Work restricted fund to request their permission for a change of use.

As a consequence of our actions I’m pleased to report that this year our financial position is significantly more stable than last year. However, this stability has not been achieved without some painful decisions being made around staffing levels. Sadly we had to make our church administrator and Celebrate Recovery leader redundant. I’m extremely grateful for their understanding and cooperation during this challenging period, and I’d personally like to thank them both for their hard work and dedication to Saint Andrews over the years.

On a more positive note, 2024 has seen an increase in income from church hall lettings. This has risen from £9,672 to £14,414. This increase is the result of the completion of the review of rent charges to groups using the halls. We believe the new charge structure is much fairer to all groups who use our buildings. The charges will be reviewed annually moving forward.

2024 has also seen a new designated fund for Children and Youth work being opened. Permission was granted by donors to transfer the majority of the restricted funds to the new designated fund, giving us more flexibility for the use of the money within the fund.

I’m pleased to be able to report that this year our total income has increased by a staggering £55,995. Gift aided giving is up by £12,000. Ad hoc donations have increased by £2,000. A significant chunk of this figure is from donations made via the new card reader. We have also seen an increase in one off gift aided donations of £12,000. Finally, we have received grants for preparation work on the church hall refurbishment in excess of £25,000.

The trustees would like to thank all those who continue to give so selflessly towards God’s work in Clubmoor in spite of challenging circumstances. I’d like to thank all those who have contributed towards the increase in income, whether this be by personal donations, arranging grants, or agreeing to pay more for hall use. This increase is a real testimony to God’s goodness, and also to your personal generosity and desire to see God’s kingdom flourish in Clubmoor.

Another positive note saw our total expenditure for the year drop from £154,000 in 2023 to £147,000 in 2024, meaning we recorded an excess of income over expenditure of £33,514.

We still retain £9,994 in our reserve fund. This has dropped from £22,522 last year. The money drawn was used to pay staff redundancies and outstanding bills.

We are obliged to declare payments to staff who are also trustees. During 2024, Marie Jenkinson received £4,098.47 wages (2023 - £10,142) and £6,517.80 redundancy (2023 - £0), making a total of £10,616 in her capacity as church administrator (2023 - £10,142). Karen Speariett received £2,881.44 wages (2023 - £10,287) and £1,267.35 redundancy (2023 - £0) in her capacity as Celebrate Recovery Lead and verger, making a total of £4148.79 (2023 - £10,287). I can confirm that neither Marie nor Kallie received payments in their capacity as church trustees.

I am very grateful to be able to sign off my time as Treasurer at Saint Andrews with what I believe to be a positive set of accounts and an outlook into the future that is much more hopeful. With our move towards the new large parish of Christ Our Hope imminent, a significant chunk of the work I have been responsible for will now transfer to the administration team within Christ Our Hope. Saint Andrews will still need volunteers to assist with the finances - albeit at a lower level of commitment – specifically the keying in of financial details and also the monitoring of our financial expenditure. We see these two new roles as significantly less of a burden on individuals than the existing treasurer’s role. If you are able to offer any assistance, let me encourage you to talk with either myself or Will Gibbons (our vicar) for more details.

Signed for and on behalf of the board of trustees

Blair Bushnell Treasurer, Saint Andrews Clubmoor 10[th] March 2025

Clubmoor, St Andrew

Statement of Assets and Liabilities (by code) As at: 31 December 2024

Class and nominal code General (Unrestricted) Designated Restricted Endowment
Total Last year
Fixed Asset - Tangible Assets
6430: Church Hall and Loft
-
845,440
-
-
845,440
845,440
6431: Church Equipment / Assets
-
71,809
-
-
71,809
71,809
Total
-
917,249
-
-
917,249
917,249
Current Asset - Cash At Bank And In Hand
6501: Barclays General Account - 818
9,538
37,703
33,229
-
80,470
48,521
6505: Business Premium deposit account - 306
7,956
9,994
18,632
-
36,582
36,040
6590: Weekly Cash Account
-
-
300
-
300
756
Total
17,494
47,697
52,161
-
117,352
85,317
Liability - Agency Accounts
6699: Agency collections
-
-
3,818
-
3,818
5,296
Total
-
-
3,818
-
3,818
5,296
Net total assets
17,494
964,946
48,343
- 1,030,783
997,270
-
845,440
-
-
845,440
845,440
-
71,809
-
-
71,809
71,809
Represented by
General (Unrestricted)
17,494
-
-
-
17,494
-
Designated - CYW
-
31,868
-
-
31,868
-
Designated - FxdAssets
-
917,249
-
-
917,249
917,249
Designated - GAS
-
5,835
-
-
5,835
-
Designated - Reserve
-
9,994
-
-
9,994
22,522
Restricted - CHF
-
-
31,301
-
31,301
4,371
Restricted - CYW
-
-
3,592
-
3,592
39,712
Restricted - FB
-
-
541
-
541
160
Restricted - Hardship
-
-
5,026
-
5,026
5,820
Restricted - Pantry
-
-
7,210
-
7,210
6,863
Restricted - Vintage
-
-
608
-
608
507
Restricted - YouthMission
-
-
66
-
66
66
Total
17,494
964,946
48,343
- 1,030,783
997,270
17,494
-
-
-
17,494
-
-
31,868
-
-
31,868
-
-
917,249
-
-
917,249
917,249
-
5,835
-
-
5,835
-
-
9,994
-
-
9,994
22,522
-
-
31,301
-
31,301
4,371
-
-
3,592
-
3,592
39,712
-
-
541
-
541
160
-
-
5,026
-
5,026
5,820
-
-
7,210
-
7,210
6,863
-
-
608
-
608
507
-
-
66
-
66
66

(26 February 2025 6:21 pm) Page 1 of 1

Clubmoor, St Andrew

Statement of Financial Activities

For the period from 01 January 2024 to 31 December 2024

Unrestricted Restricted Endowment Total Prior year
funds funds funds funds total funds
Receipts
Donations and legacies 124,679 39,477 - 164,155 112,793
Income from charitable activities 1,810 - - 1,810 1,944
Other trading activities 14,183 320 - 14,503 9,786
Investments 542 - - 542 340
Other income 33 - - 33 188
Total income 141,247 39,797 - 181,044 125,049
Payments
Raising funds (7) - - (7) 384
Expenditure on charitable activities 134,777 12,760 - 147,537 153,683
Total expenditure 134,770 12,760 - 147,530 154,067
Net income / (expenditure) resources before transfer 6,477 27,037 - 33,514 (29,018)
Transfers:
Gross transfers between funds - in 54,805 250 - 55,055 9,400
Gross transfers between funds - out (18,613) (36,443) - (55,055) (9,400)
Other recognised gains / losses
Gains/losses on investment assets - - - - -
Gains on revaluation,fixed assets,charity's own use - - - - -
Net movement in funds 42,669 (9,156) - 33,514 (29,018)
Reconciliation of funds
Total funds brought forward 939,771 57,499 - 997,270 1,026,288
Total funds carried forward 982,440 48,343 - 1,030,783 997,270

There may be minor discrepancies in the totals if the pence are not being shown

(11 January 2025 12:28 pm) Page 1 of 1

Clubmoor, St Andrew

Analysis of income and expenditure Selected period: 01 January 2024 to 31 December 2024

Total
General
Designated
Restricted
Endowment
This year
Last year
Receipts
Donations and legacies
0101 - Gift Aid - Parish Giving Scheme
0102 - Gift Aid - Bank (Standing Orders)
0110 - Gift Aid - Envelopes
0201 - Other planned giving - Parish Giving Scheme
0202 - Other planned giving - Bank (Standing Orders)
0210 - Other planned giving - Envelopes (GASDS eligible)
0301 - Loose plate collections (GASDS eligible)
0405 - Ad-hoc donations: non Gift Aid (GASDS eligible)
0415 - Ad-hoc donations: non Gift Aid (not GASDS eligible)
0420 - One-off Gift Aid donations
0450 - Special or specific appeals etc.
0601 - Tax recoverable on Gift Aid
0610 - GASDS Tax relief
0701 - Legacies
0801 - Recurring grants
08A1 - Non-recurring one-off grants
0901 - Fundraising (general)
Donations and legacies Totals
Income from charitable activities
1101 - Parish fee for wedding or funeral
1280 - Church event income
Income from charitable activities Totals
Other trading activities
0910 - Fundraising (Attic, Car Boot, Table top, Jumble sales)
1240 - Church or Hall lettings - fund raising
1270 - Other funds generated
Other trading activities Totals
Investments
1020 - Bank and building society interest
Investments Totals
Other income
1390 - Banking Loyalty Reward
Other income Totals
Receipts Grand totals
37,175
380
-
-
37,555
8,882
32,030
500
5,960
-
38,490
55,958
-
-
-
-
-
76
2,180
-
120
-
2,300
1,150
4,409
-
-
-
4,409
5,817
1,165
-
-
-
1,165
1,109
3,185
-
-
-
3,185
3,183
690
50
25
-
765
554
2,112
-
50
-
2,162
108
7,000
-
5,000
-
12,000
200
-
-
358
-
358
-
23,013
95
-
-
23,108
19,158
45
-
-
-
45
-
500
-
-
-
500
254
7,500
-
-
-
7,500
8,375
2,650
-
27,964
-
30,614
7,920
-
-
-
-
-
50
123,654
1,025
39,477
-
164,155
112,793
1,810
-
-
-
1,810
1,733
-
-
-
-
-
211
1,810
-
-
-
1,810
1,944
37
-
-
-
37
74
14,094
-
320
-
14,414
9,672
52
-
-
-
52
40
14,183
-
320
-
14,503
9,786
542
-
-
-
542
340
542
-
-
-
542
340
33
-
-
-
33
188
33
-
-
-
33
188
140,222
1,025
39,797
-
181,044
125,049

Payments

(11 January 2025 12:31 pm) Page 1 of 3

Total General Designated Restricted Endowment This year Last year

Raising funds
1720 - Costs of giving envelopes and stewardship
1730 - Costs of fundraising events
Raising funds Totals
Expenditure on charitable activities
1810 - Giving to overseas charities
1830 - Giving to relief and development agencies
1850 - Home mission
1851 - Giving to home charities
1910 - Deanery/Parish Share
2001 - Assistant staff costs (Lay/Youth Workers)
2050 - Staff Salaries
2055 - PAYE, NI & Pension - Parish Admin & Support
2101 - Clergy Working Expenses
2120 - Council tax (clergy housing)
2121 - Curacy Council Tax
2131 - Curacy House Rental
2140 - Water charges (clergy housing)
2150 - Telephone and broadband (clergy housing)
2180 - Reader expenses and Subscriptions
2185 - Assistant Staff costs (Ministry)
2201 - Parish mission and evangelism costs
2203 - Pantry
2220 - Sunday School & Junior Church costs (Kids Church)
2230 - Youth & Confirmation groups/organisations
2250 - General Mission/Support activities
2255 - Celebrate Recovery
2256 - Celebrate Recovery - other expenses
2301 - Insurance premiums (church building)
2310 - Telephone (church building/parish office)
2315 - Church Broadband
2330 - Church building maintenance (routine)
2331 - Cleaning materials & equipment (church building)
2335 - Church equipment costs
2336 - Church Maintenance - Other
2340 - Upkeep of services
2345 - Church consumable items
2350 - Upkeep of churchyard & grounds
2360 - Administration costs for parish
2361 - Governance costs & examination/audit fee
2362 - Banking charges
2364 - Administration - Photocopier and Printing
2365 - Church Website
2367 - Membership Fees
2401 - Church building - electric
2410 - Church building - gas
2420 - Church building - water
2515 - Other trading expenditure
(7)
-
-
-
(7)
34
-
-
-
-
-
350
(7)
-
-
-
(7)
384
-
-
-
-
-
1,200
5,050
-
-
-
5,050
6,000
4,531
-
3,898
-
8,430
6,861
1,670
-
-
-
1,670
1,920
42,167
-
-
-
42,167
41,441
-
-
-
-
-
200
20,258
-
-
-
20,258
29,797
-
-
-
-
-
37
54
-
-
-
54
61
1,089
-
-
-
1,089
219
1,674
-
-
-
1,674
1,049
10,200
-
-
-
10,200
5,950
885
-
-
-
885
603
819
-
-
-
819
472
100
-
-
-
100
100
60
-
-
-
60
-
1,820
-
846
-
2,666
80
853
-
6,975
-
7,828
4,502
-
-
252
-
252
252
-
-
37
-
37
-
-
-
100
-
100
352
200
-
-
-
200
583
-
-
-
-
-
160
4,048
-
-
-
4,048
3,815
-
-
-
-
-
27
693
-
-
-
693
599
7,417
-
-
-
7,417
5,180
1,137
-
-
-
1,137
603
567
-
-
-
567
148
90
-
-
-
90
97
3,051
-
-
-
3,051
4,624
221
-
-
-
221
109
1,070
-
-
-
1,070
605
86
-
-
-
86
1,301
146
-
-
-
146
170
129
-
-
-
129
-
842
-
-
-
842
780
810
-
-
-
810
876
300
-
-
-
300
300
2,498
-
-
-
2,498
2,610
5,561
-
-
-
5,561
9,491
455
-
-
-
455
954
-
-
-
-
-
150

(11 January 2025 12:31 pm) Page 2 of 3

Total
General
Designated
Restricted
Endowment
This year
Last year
2530 - Hall/Other building running - electricity
2540 - Hall/Other building - gas
2550 - Hall/Other building - insurance premiums
2560 - Hall/Other building - maintenance (routine)
2565 - Hall/Other building - equipment costs
2580 - Hall/Other building - water charges
2590 - Hall/Other building - cleaning costs
2830 - Hall/Other building interior and exterior decoration
Expenditure on charitable activities Totals
Payments Grand totals
2,298
-
-
-
2,298
1,443
5,352
-
-
-
5,352
11,182
2,024
-
-
-
2,024
1,908
2,998
-
570
-
3,568
4,051
-
-
81
-
81
152
1,533
-
-
-
1,533
665
-
-
-
-
-
5
20
-
-
-
20
-
134,777
-
12,760
-
147,537
153,683
134,770
-
12,760
-
147,530
154,067

(11 January 2025 12:31 pm) Page 3 of 3

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ St Andrews Clubmoor members of On accounts for the year 31[st] December 2024 Charity no 1134060 ended (if any) Set out on pages 7-11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2024.

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:

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.

Date: 13/03/2025 Signed: ~~|~~ Name: Chris Dickson ~~Ps~~ Relevant professional ACA qualification(s) or body (if any): 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).

Give here brief details of N/A any items that the examiner wishes to disclose .