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← The Parochial Church Council Of The Ecclesiastical Parish Of St Andrew, Maghull, Liverpool

2023-12-31-accounts

St Andrew Maghull

Charity No.1134643

Trustees' Report and Unaudited Accounts

31 December 2023

St Andrew Maghull Contents

Pages
Trustees' Annual Report 2 to 14
Independent Examiner's Report 15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Accounts 18 to 25

Page 1

St Andrew’s Maghull

Annual Report of the Parochial Church Council

For the year ended 31st December 2023

Charity Registration No. 1134643; Registered Address: St Andrew’s Church Maghull, 22 Damfield Lane, Maghull, Liverpool, L31 6DD

1

Table of Contents

Reference and Administrative Information ................................................................. 3 Structure, Management and Governance ................................................................... 4 Related Trusts: ..................................................................................................... 4 Risk Assessments: ................................................................................................... 4 Financial Risk ....................................................................................................... 4 Compliance with Law and Regulation .................................................................... 5 Safeguarding ........................................................................................................ 5 Data Protection .................................................................................................... 5 Objectives and Activities .......................................................................................... 5 Maghull and Melling Aims and Objectives for 2023 .................................................. 6 St Andrew’s Church Aims and Objectives for 2023 .................................................. 7 Achievements and Performance ............................................................................... 8 Children, Young People and Families work ............................................................. 8 Rev Simon Elliott – Report .................................................................................. 8 Older People ........................................................................................................ 9 Learning and Growing Together ............................................................................ 10 Worship ............................................................................................................. 10 Community ........................................................................................................ 10 Social Committee - Hazel Mattinson .................................................................... 11 Fabric Committee - Keith Wilkinson ..................................................................... 12 Finance - Dave Sherman ..................................................................................... 12 Our People ............................................................................................................ 13 Our Aims for 2024 .................................................................................................. 14 Maghull and Melling Aims and Objectives ............................................................. 14 More local objectives include: ............................................................................. 14

2

Reference and Administrative Information

The Parochial Church Council of the Ecclesiastical Parish of St Andrew, Maghull, Liverpool is a charity registered with the Charity Commission for England and Wales. Charity Registration No. 1134643.

St Andrew’s Church is located on Damfield Lane, Maghull. The parish is part of the Maghull and Melling Team Ministry in the Diocese of Liverpool and its official correspondence address is:

St Andrew’s Church, 22 Damfield Lane, Maghull, Liverpool L31 6DD Website: www.maghullstandrew.com

For the period 1[st] January 2023 until the 31[st] December 2023, the following people served as members of the Parochial Church Council:

Team Rector Rev Ian Hopkins
Team Clergy Rev Simon Elliott
Readers Mrs Claire Sherman
Mr Dave Sherman Treasurer from June 2023
Church Warden Miss Helen Fawcett From May 2023 (Also Deanery Synod Rep)
Deanery Synod Reps Mr Bruce Hubbard
Joshua Fowell From May 2023
Elected Members Mrs Charlotte Fowell Secretary from May 2023
Mrs Patricia Hugo Treasurer until June 2023
Mrs Hazel Mattinson
Mrs Alison Crawford
Mr Dan Hugo
Mr Jimmy Entwistle
Mrs Elaine Entwistle
Mr Phil Pimblett
Mrs Norma Pimblett
Mr Geoff Walker

The Team Rector, Team Clergy and Readers were licensed by the Bishop of Liverpool. Clergy are ex-officio members of the PCC. Readers are appointed annually to the PCC at the church Annual Meeting.

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

St Andrew’s Maghull Church of England Primary School, Deyes Lane, Maghull, L31 6DE Head Teacher – Mr Simon Jones

Bankers - HSBC, 99-101 Lord Street, Liverpool. L2 6PG

Independent Examiner - Sefton CVS, Burlington House, Crosby Road North, Waterloo. L22 0PT

Legal Advisors -Howard Dellar, Diocesan Registrar, St James House, St James Road, Liverpool, L1 7BY Peter Bates, Hill Dickinson LLP, 1 St Paul’s Square, Liverpool, L3 9SJ

Architect – W.Schafer Associates, 56 Belvedere Road, Ashton in Makerfield, Lancashire, WN4 8RU

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

3

Structure, Management and Governance

St Andrew, Maghull, PCC is a body corporate and operates under the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules.

PCC members are appointed as 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 four sub-committees: Standing, Social, Finance and Fabric. The Team Rector (or clergy in the absence of a Team Rector) being on all committees and attending as required.

Membership comprises:

Standing Committee: Rector, 1 Warden, Treasurer, Secretary Finance Committee : David Sherman (Treasurer), Ian Hopkins (Chair) Geoff Walker, Tricia Hugo, Bruce Hubbard. Fabric Committee : Keith Wilkinson (Chair), Helen Fawcett (H&S Officer), Brian Mort, Dan Hugo, Brian Blanchard, Jimmy Entwistle and Joshua Fowell, Phil Pimblett. Social Committee : Hazel Mattinson, Louise Edwards, Tricia Hugo, Eileen King, Sandra Settle, Eileen Sheron, Helen Fawcett.

PCC members receive training as and when appropriate, including roles and responsibilities, safeguarding, financial and fabric.

Related Trusts:

Ancient Maghull Chapel Trust – registered charity no. 1014106, the Team Rector, 2 Churchwardens and two people appointed by the PCC are trustees

Maghull Parish Institute – registered charity no. 245712, The Rector was an ex-officio member of the committee

St Andrew Maghull CofE School – Rev Simon Elliott is a foundation school governor and a trustee; three people are elected by the PCC from the Church Membership as school governors.

Church of St. Peter, Maghull, Church of St. James, Maghull, Church of St. Thomas, Melling

Risk Assessments:

The PCC carried out risk assessments throughout the year to identify any major risks. The financial committee meets regularly and reports at every PCC meeting. Action in the main areas of risk has been taken as follows.

Financial Risk

An annual budget was prepared. A report on the financial situation was made to the PCC at every meeting. Investments held by the PCC are reviewed by the Finance Committee and act as the Church Reserve in accordance with Diocesan guidelines. The PCC approves internal controls for cash and cheque handling. Bookkeeping and the preparation of quarterly and annual accounts are now carried out in house by treasurer David Sherman. Sefton CVS are used as independent examiners.

4

Compliance with Law and Regulation

The post of Church H&S Officer is held by Helen Fawcett. The PCC is informed of risks and these are dealt with as appropriate. Procedures for reporting accidents are in place. The lightning conductor, fire extinguishers and security alarms are checked regularly in compliance with our H&S policy and procedures.

Safeguarding

In accordance with the Church of England Safeguarding Policy our church is committed to:

St Andrew’s Church is aware of its responsibilities with regard to Safeguarding and complies with its duty to have due regard to the House of Bishop’s Safeguarding policy and practice procedures.

In January 2020 the church adopted the Church of England national Parish Safeguarding Policy concerning children, vulnerable adults, recruitment and domestic abuse. A Safeguarding Policy for the Parish of St Andrew was accepted by the PCC in March 2022.

Data Protection

The Data Compliance Officer ensures church compliance with current Data Protection law. Data Protection legislation is adhered to in church procedures and when capturing information on those attending church activities.

Objectives and Activities

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

Here is the Team vision and purpose statement:

In God, One Team: St Andrew, St James, St Peters and St Thomas

One Vision: Maghull and Melling ……. a place of love, peace, faith, hope

One Purpose: To fulfil the Greatest Commandment and the Great Commission

The way forward …...This includes the following main themes:

o Third age active retired and elderly frail

5

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.

Maghull and Melling Aims and Objectives for 2023

1. Hold a team discipleship course in late summer/Autumn.

2. Develop ‘On our knees’ prayer events and continue to hold and develop team prayers.

3. Following on from appointment of team rector in 2022, explore opportunity of vacant 0.5 post in team.

4. Continue to develop our ecumenical links with Maghull & Melling churches together, including hosting Good Friday service & supporting food bank and other local initiatives & Review Pastoral Care provision.

6

5. Explore pathways for children and families to be more involved in church life & continue to engage with local schools, uniformed organisations and others for mutual enrichment.

6. Continue to at least break even on budget and maintain our commitments to the deanery/team and charities.

7. Maintain our online presence and ensure it is up to date and engaging.

St Andrew’s Church Aims and Objectives for 2023

1. Seek return to full complement of churchwardens

2. Begin to address budget shortfall and accounts backlog

3. Explore links with Saint Andrew’s school choir

7

4. Continue and develop Thursday bible study

5. Develop parade services and links to wider church

6. Seek a new CMS representative and then find a new CMS link missionary ✓ This goal will continue into 2024

Achievements and Performance

Children, Young People and Families work

Rev Simon Elliott – Report

2023 continued to see a post Covid and post interregnum improvement / increase in Simon’s ministry and opportunities in and without local schools.

Assemblies have been happening on a very regular basis at St Andrew’s, Melling, Green Park and Summerhill schools, with a few visits to Hudson as well, and also a 1st visit for Simon to lead a whole school Easter assembly at Northway Primary. Class visits to help with bits of the RE curriculum, whether in school, or classes visiting our churches have happened on a regular basis - covering topics such as: what a Vicar does, prayer, what is the Bible and why do Christians read it, meaning of Christingles and making them, special places, special ‘life events’, local history (St Andrew’s Church building / ancient chapel / Frank Hornby’s grave etc.), Christmas and Easter stories. We’ve had children dressing up in clergy robes, seeing their class dolls ‘baptised’, choosing and reading their favorite Bible stories, grilling the vicar - talk about putting him on the spot with their questions!!, having a go at drawing their own stained-glass windows etc. etc. It was lovely to host a ‘welcome’ event at St Andrew’s in September for reception class children and their parents / carers to say ‘this is your church’, tell them a bit about the church, give them a chance to explore with our picture ‘treasure hunt’ and then to chat over refreshments in the hall. A great group of children, families and staff joined us at St Peter’s for our Community Carols event; and the KFC after school club at Hudson led by a member of staff and volunteers from St Peter’s has taken place during the school year. It was also great to be joined by the children of St John Bosco RC school choir with families and staff for our Community Carols event at St James again. School services have taken place in our churches for Easter, end of school year, beginning of new school year, Harvest (great amounts of donations for our local Foodbank received), Remembrance and Christmas. It was great to be joined by all of the junior classes from St Andrew’s school for our Ash Wednesday service, and to host Christmas services again for Bright Days Nursery and Deyes High School as well as the

8

various primary schools. During this year, Simon has also been involved in the Diocesan launch of ‘Growing Faith’ looking at links between church, school and home in relation to children’s faith and mission, and moving forward is involved in a diocesan group looking at worship in schools.

Simon has continued to be a governor at St Andrew’s School, and at Green Park School, which is having a really positive impact in terms of regular contact and getting to know staff and families and being aware of what is going on etc.

The all-age parade services at St Andrew’s have continued with 8 being held during 2023, and it’s been great to see good numbers of children and their families from our uniformed groups and the school worship group at these, with great support from group leaders and school staff that has been very much appreciated. These services have included special occasions and themes such as Thinking Day, Mothering Sunday, Harvest, Remembrance and our annual Toy service - great to see such good numbers at the Childrens and Youth Remembrance service led by Martin Doran in the Parish Hall, and lovely to see such an amazing amount of donations coming in at harvest and our toy services.

We’ve had a lot of baptisms taking place throughout the year at St Andrew’s and St Thomas’s.

Church 4 All has continued to be a lively, happy, friendly & welcoming space for people of all ages who enjoy a more informal style of worship, meeting at 4pm each Sunday afternoon in St Peter’s Church. And it was great to welcome good numbers of people to the 2 Christingle services at St Andrew’s enjoying our ‘modern’ take on the nativity story, and to have the crib service again at St Thomas’s on Christmas Eve.

Lots to give thanks to God for as we look back at 2023, lots of opportunities to share his love and good news as we look forward. Thanks to all who support all of this in so many different ways.

Older People

Pastoral Care visits by approved church members and the clergy to provide support for older people who are sick, bereaved etc. took place as and when a need became known and a visit was welcomed. Members of the congregation approved to assist with Communion remained available to take Communion to the housebound, if desired.

Funerals in 2023, both in our churches and also at the Crematoria, have enabled a different outreach opportunity to engage with families who have lost loved ones. Bereavement Support remains available on request. Our Team Memorial Service took place in the autumn with many families able to remember loved ones departed.

9

Learning and Growing Together

Teaching, learning and growing together has continued during 2023. A regular evening Bible Study group meets in the Church Hall every Thursday. In 2023 the group welcomed 5 new members. The Book Club continued in 2023, reading and discussing different Christian books and regular Team prayers take place at different times across the week, some sessions in person and some on Zoom. As well as the addition of team prayers before every team service every 4[th] Sunday. Through the church website and emailed weekly bulletins, St Andrew’s has been providing information including weekly Bible readings, service times and information updates.

Worship

Since his licensing in July 2022, Reverend Ian Hopkins has held the post of Team Rector of the Maghull and Melling Team, of which St Andrew’s is a part. The Team shares worship, fellowship and social activities throughout the year.

St Andrew’s is traditional in style, with a robed choir at our main services, but recognises the need to incorporate modern worship styles into the main Sunday worship to encourage new people to attend.

The opportunity for members of the congregation to ask for personal prayers for healing and wholeness continued in 2023, once a month, as part of a service of Holy Communion.

A monthly Parade Service takes place on a Sunday morning, when the young people of the Uniformed Organisations take an active part in the service.

A Team Wednesday morning communion service is held at St Andrew’s in addition to Sunday services.

Family-orientated Church4All meet on Sunday afternoons at St Peter’s church.

The average attendance for Sunday worship in 2023, was 50 - 60 adults & 8 children.

Community

Please see the accompanying ‘Celebrating the life of St Andrew’s Church’ booklet to see more detailed reports what St Andrew’s has done during 2023 to help our community.

St Andrew’s continues to be the central focus for members of the community to conduct baptisms, weddings and funerals. The number of Baptisms was 35. The number of weddings was 4 and 3 blessings and the number of funerals was 23 total (17 in church, 6 directly at crem chapels), and also 22 burials of ashes.

St Andrew’s church remains the focus for the town’s Remembrance Service in November, when poppy wreaths are laid at the memorial at the lych gate.

The Maghull and Melling Team has ensured that the ‘A Church Near You’ website has stayed up to date with contact details and ‘what’s on’ information for all four Team churches throughout 2023.

The email Team Saturday Bulletin reaches in excess of 100 homes with some people passing it on to others, some copies being printed for those without email.

10

Members of the church community continued to reach out to hospitals and those within them by making and sending knitted items, such as beanie hats (for premature babies). Donated coats, hats and scarves were sent to an inner-city Liverpool church to help with outreach projects.

Local schools returned to church to hold Christmas services.

A Toy Service in December resulted in a large quantity of toys being donated to Sefton Women’s and Children’s Aid (SWACA), a local charity which supports women and children fleeing abusive homes, to ensure that affected children would have a treat and a surprise on Christmas Day.

The popular local Maghull Wind Orchestra performed a concert at St Andrew’s, in December.

St Andrew’s has a website, which can be found at www.maghullstandrew.com.

Social Committee - Hazel Mattinson

For the year 2023 the Social Committee have only had a few fund-raising events. Our usual coffee morning in October raised over £500 and the Wind Orchestra concert in December raised over £1000, this money going into church funds. We also raised nearly £500 from our two Christingle services and this was donated to the Children’s Society. The Harvest food parcels were collected and distributed by the Food Bank. Although we might not have been having a lot of fund-raising events, we have been active in supporting or arranging various social events We tried a new venture this year by joining forces with Men’s Breakfast to hold a Harvest Brunch instead of a Harvest Supper. This was open to everyone on a Saturday morning in October, on the menu was a variety of foods from cereal and fruit to bacon barms and of course fruit juice/ tea/coffee. We also had newspapers but I don’t think they were opened as everyone was happy chatting over breakfast. A very enjoyable morning I suppose the biggest surprise this year was our Christmas Tree. It was a major talking point and became a real photo opportunity for lots of families attending Christmas services. Many thanks to Jed and his company for this beautiful contribution to our Christmas celebrations

As ever we provided tea/coffee at our Carol Service, put together 120 Christingle oranges and provided daffodils to give out for Mother’s Day to name but a few. At this point our thanks as always goes to the ladies of the flower group who have kept our church looking beautiful with flowers on the altar and around the church. In particular they put Poppies at the Remembrance service, decorated for Harvest service, Christmas and of course Easter. The Social Committee and Flower Group also joined forces to deliver 14 bunches of flowers at Harvest to members of the congregation who were sick or unable to come to church

Thank you for your continued support trying to raise money to keep St Andrews going in these difficult Financial Times

11

Fabric Committee - Keith Wilkinson

The maintenance of the Church is monitored by a sub-committee of the PCC, of which I am presently Chair. The sub-committee meets every other month and discusses both developing problems and progress being made on existing projects. The Church grounds and graveyard come within this area being mindful of the sensitive nature of these areas which not only has graves but has many large trees that are protected and falls within a conservation area.

Projects become agenda items and members of the group research the potential cost and whether or not it is feasible to do the repair without the cost of labor. We are always mindful to ensure that where a faculty is required, we seek approval from the main PCC, Archdeacon and if necessary, the Chancellor through the Diocese. We are mindful that we make recommendations to the PCC recommending the work be carried out.

Every Five years an inspection (quinquennial) is carried out by an independent architect who looks at the visible appearance and inspects any report completed by a contractor. Included within that file would be a five-year electrical check, portable equipment testing, heating and plumbing reports including gas safety. Security of the building such as the roof alarm, the building alarm, smoke alarms and fire extinguishers. This report was scheduled for 2023 but should be done, by the architect, shortly.

Much of these safety issues come under the protection of our Church insurers who insist that they are regularly serviced. We are a Grade 2 Listed Building with a responsibility to carry out repairs within the restrictions of Secretary of State (Town and Country Planning).

As with all areas of Church life we have a group of volunteers who help both minor repairs and the appearance of the Church Grounds. Their involvement is acknowledged and also those members of the Church family who financially, keep the building useable.

Finance - Dave Sherman

“All things come from you, and of your own do we give you.”

We are privileged that God entrusts us with His gifts, including his money. Whatever our thoughts about the finances of St Andrews, we should never forget that whatever we have is not ultimately ours.

Our responsibility is to do whatever we can to be faithful to God in our stewardship of his gifts. In 2023, this has meant getting a tighter handle on the processes of managing the church’s funds. We have taken book-keeping back from CVS so that it can be managed on a day-to-day basis, and we have enrolled for online and telephone banking in order to speed up our transactions and to save the time and costs of cheque payments.

The difficulties remain the same as they have been for many years: a declining and ageing congregation makes giving a challenge; the Parish Share paid to the diocese is around 70% of our total income; a 150 year-old building is not cheap to maintain.

This all means that we continue to spend more than we receive, and this will eventually lead to significant challenges if the situation doesn’t change. However, a growing, financiallycommitted congregation will change everything. Growth must be part of everyone’s prayers.

12

May each of us consider where we stand with regard to our giving. It may be that God would like some of us to give more than we do. I ask each of you to pray about this. Does your giving demonstrate a real engagement with the community of St Andrews, or is it just a few bob from your spare cash?

Thank you to everyone who supported the church financially in 2023 — through your giving and through your wise stewardship of all the resources our church has.

And may we never forget that everything we have is entrusted to us for building God’s Kingdom.

“All things come from you, and of your own do we give you.”

Our People

The year ended with three Readers across the Team and they continue to support and lead worship in each church in the Team. We appreciate their skill and care.

Sue Tremarco continued in the post of Parish Administrator.

St Andrew’s is blessed with many willing volunteers without ‘official titles’ and we would like to thank all volunteers who work so hard to make our Church the warm and welcoming place it is and to maintain the graveyard and church grounds.

Team Readers Mrs Claire Sherman Mr David Sherman Mrs Pat Dunbar Local Missional Leader Mr Martin Doran Emeritus Reader Mrs Edith Sinjakli Organist Mr Gareth Edwards Sacristan Mrs Norma Pimblett Treasurer Mr David Sherman (From June 2023) Mrs Patricia Hugo (Until June 2023) Gift Aid Secretary Mr Geoff Walker Planned Giving Officer Mr Geoff Walker Electoral Roll Officer Mr Geoff Walker Health and Safety Advisor Miss Helen Fawcett Fire Marshall Mr Jimmy Entwistle Mrs Louise Edwards Safeguarding Officer Miss Helen Fawcett Child Protection Officer Mrs Alison Crawford Vulnerable Adults’ Officer Data Compliance Officer Mr James Milligan Hall Manager Mr Jimmy Entwistle Worship Coordinator Mr Dan Hugo Wedding Coordinator Mrs Hazel Mattinson African Pastors Fellowship Mr David Ward Children’s Society Mrs Christine Barnett Open Doors/Christian Aid Mr David Ward Communications Coordinator Mrs Louise Edwards Coordinators-Uniformed Organizations Mrs Sue Clare; Mr Paul Clare

13

Our Aims for 2024

Maghull and Melling Aims and Objectives

More local objectives include:

14

St Andrew Maghull Independent Examiners Report

Independent Examiner's Report to the trustees of St Andrew Maghull

I report to the trustees on my examination of the financial statements of St Andrew Maghull for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

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

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving 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 this report in order to enable a proper understanding of the financial statements to be reached.

Ian Wright F.C.A. Community Accountant Sefton Council for Voluntary Service

Burlington House Crosby Road North Waterloo Liverpool L22 0LG 12 May 2024

Page 15

St Andrew Maghull Statement of Financial Activities

for the year ended 31 December 2023

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Other
6
Total
Expenditure on:
Charitable activities
7
Total
Net gains/(losses) on
investments
Net expenditure
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2023 2023 2023 2022
£ £ £ £
81,963 745 82,708 79,569
27,362 - 27,362 26,492
2,991 - 2,991 3,595
- - - 1,430
112,316 745 113,061 111,086
134,905 3,450 138,355 145,601
134,905 3,450 138,355 145,601
8,624 - 8,624 (15,552)
(13,965) (2,705) (16,670) (50,067)
- - - -
(13,965) (2,705) (16,670) (50,067)
(13,965) (2,705) (16,670) (50,067)
108,542 29,978 138,520 188,587
94,577 27,273 121,850 138,520

Page 16

St Andrew Ma8hu Balance Sheet 31 December 2023 Ch•rtty Np.1134643 2023 2022 Current assets Debto Cash at bank and in hand 2.938 122.246 125,184 13.3341 1,337 137,931 139,268 17481 Credltow. Amount lalliffa due wfthln one year io 121,850 138,520 Total •ssets le$5 curreni114blHtles 121,850 138,520 Net assets excludlni pensl¢)n asset of 11a1￿lIty 121.850 138,520 Tot•1 assets 121A50 138,520 The funds ofthe tharfty A￿lki•d fvnds Restricted Income funds li 27.273 27.273 29,978 29.978 Unfestrlrted fvnds Genernl lunds li 94,577 108,542 94,577 108.542 A•wr li Tot•1 fvnds 121,850 138.520 ApprMd the trustees on 12 M•y 2024 slgned on thelr behall by. Reverend lan Hopkins Chalr of PCC 12 May 2024 D•¥ld K. Shermin Tfelsurer Page 17

St Andrew Maghull Notes to the Accounts

for the year ended 31 December 2023

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 18

St Andrew Maghull Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 19

St Andrew Maghull Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 20

St Andrew Maghull

Notes to the Accounts

2 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other
Total
Expenditure on:
Charitable activities
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Giving Planned
Giving Loose
Donations
Tax Reclaimed
Non Recurring Grants
Legacies		 Unrestricted
£
48,944
5,201
4,208
12,110
1,500
10,000
81,963		 Unrestricted
funds
2022
£
79,569
22,672
3,595
1,430
107,266
139,257
139,257
(15,552)
(47,543)
840
(46,703)
(46,703)
155,245
108,542
Restricted
£
-
-
745
-
-
-
745		 Restricted
funds
2022
£
-
3,820
-
-
3,820
6,344
6,344
-
(2,524)
(840)
(3,364)
(3,364)
33,342
29,978
Total
2023
£
48,944
5,201
4,953
12,110
1,500
10,000
82,708		 Total funds
2022
£
79,569
26,492
3,595
1,430
111,086
145,601
145,601
(15,552)
(50,067)
-
(50,067)
(50,067)
188,587
138,520
Total
2022
£
53,547
4,397
7,553
13,072
1,000
-
79,569

Page 21

St Andrew Maghull Notes to the Accounts

4
Income from charitable activities
Use of Church Buildings
Church Fees
Electronic Giving
Coffee & Tea - Sunday and
Other days
5
Income from investments
Interest Receivable
6
Other income
Insurance Claims
7
Expenditure on charitable activities
Expenditure on charitable
activities
Costs of charitable activities
8
Staff costs
No employee received emoluments in excess
9
Debtors
Trade debtors		 Unrestricted
£
134,905
134,905
of £60,000.		 Unrestricted
£
6,684
20,225
453
-
27,362
Unrestricted
£
2,991
2,991
Restricted
£
3,450
3,450
2023
£
2,938
2,938		 Total
2023
£
6,684
20,225
453
-
27,362
Total
2023
£
2,991
2,991
Total
2023
£
-
-		 Total
2022
£
5,681
20,225
541
45
26,492
Total
2022
£
3,595
3,595
Total
2022
£
1,430
1,430
Total
2023
£
138,355
138,355		 Total
2022
£
145,601
145,601
2022
£
1,337
1,337

Page 22

St Andrew Maghull Notes to the Accounts

10 Creditors:

amounts falling due within one year

Creditors:
amounts falling due within one year
Trade creditors 2023
£
3,334		 2022
£
48
Accruals - 700
3,334 748

Page 23

St Andrew Maghull Notes to the Accounts

11 Movement in funds

At 1 January
2023
Restricted funds:
Restricted income funds:
Sunday Tea/Coffee Fund
26
Organ Fund
9,921
Flower Fund
1,593
Youth Fund
1,606
Bells Fund
7,032
Social Fund
3,237
Church Magazine Fund
1,260
Tithes Fund
Diocesan Fees Fund
Cemetery Maintenance Fund
2,572
Thursday Lunch Fund
711
Ancient Chapel Fund
2,020
Total
29,978
Unrestricted funds:
General funds
108,542
Total funds
138,520
Purposes and restrictions in relation to the funds:		 Incoming
resources
(including
other
gains/losses)
£
375
-
-
-
-
370
-
745
120,940
121,685		 Resources
expended
£
(428)
(504)
(200)
-
-
(99)
(1,260)
(119)
(20)
(820)
(3,450)
(134,905)
(138,355)		 At 31
December
2023
£
(27)
9,417
1,393
1,606
7,032
3,508
-
(119)
(20)
1,752
711
2,020
27,273
94,577
121,850
Restricted funds:
Sunday Tea/Coffee Fund
Sunday teas and coffees
Organ Fund
Organ
Flower Fund
Flowers
Youth Fund
Youth
Bells Fund
Bells
Social Fund
Social
Church Magazine Fund
Church Magazine
Tithes Fund
Tithes
Diocesan Fees Fund
Diocesan Fees
Cemetery Maintenance Fund Cemetery Maintenance
Thursday Lunch Fund
Thursday Lunch
Ancient Chapel Fund
Ancient Chapel

Page 24

St Andrew Maghull Notes to the Accounts

12 Analysis of net assets between funds

12 Analysis of net assets between funds
Net current assets
13 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
94,577
94,577
At 1 January
2023
£		 Restricted
funds
£
27,273
27,273
Cash flows
£		 Total
£
121,850
121,850
At 31
December
2023
£
137,931 (15,685) 122,246
137,931
137,931		 (15,685)
(15,685)		 122,246
122,246

Page 25