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2022-12-31-accounts

PARISH OF CONGLETON

(known as All Saints Congleton)

TRUSTEES’ ANNUAL REPORT 2022

Now to him who is able to do immeasurably more than all we ask or imagine, according to his power that is at work in us, to him be glory in the church and in Christ Jesus throughout all generations, for ever and ever!

Ephesians 3: 20-21

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C O N T E N T S

The Rector .............................................................................................................................................................. 5 1.Introduction ......................................................................................................................................................... 5 2. Executive summary ............................................................................................................................................. 5 3.Charity and Administrative Details ...................................................................................................................... 6 3.1 Charity Name ................................................................................................................................................ 6 3.2 Charity Registration Number ........................................................................................................................ 6 3.3 Trustees ........................................................................................................................................................ 6 3.4 Registered Office .......................................................................................................................................... 7 3.5 Examiner ....................................................................................................................................................... 7 3.6 Bankers ......................................................................................................................................................... 7 3.7 Investment Managers .................................................................................................................................. 7 3.8 Exemptions from disclosures ....................................................................................................................... 7 4.Objectives and activities ...................................................................................................................................... 8 4.1 Worship and Prayer ...................................................................................................................................... 9 4.1.1 Deanery Synod ..................................................................................................................................... 10 4.2 Pastoral activities ....................................................................................................................................... 11 4.2.1 The Big Heart Luncheon Club at St John’s Community Centre. ........................................................... 12 4.2.2 Parish Holiday ...................................................................................................................................... 12 4.2.3 Parish Breakfast ................................................................................................................................... 12 4.3 Outreach ..................................................................................................................................................... 12 4.3.1 Children and Families .......................................................................................................................... 12 4.3.1.1 Easter ................................................................................................................................................ 12 4.3.1.2 Christmas .......................................................................................................................................... 13 4.3.1.3 SHINE ................................................................................................................................................ 13 4.3.1.4 Messy Events .................................................................................................................................... 13 4.3.1.5 Schools .............................................................................................................................................. 14 4.3.1.6 School Drop-in Breakfast Cafe .......................................................................................................... 14 4.3.2 Older Adults ............................................................................................................................................ 14 4.3.2.1 GraveTalk .......................................................................................................................................... 14 4.3.2.2 Wellbeing Sessions ........................................................................................................................... 15 4.3.2.3 Residential Care Homes .................................................................................................................... 15 4.4 Heritage & events ....................................................................................................................................... 15 4.4.1 Heritage ............................................................................................................................................... 16

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4.4.1.1 Saturday opening at St Peter’s ......................................................................................................... 16 4.4.1.2 Tuesdays at Ten ................................................................................................................................ 16 4.4.2 Community Events ............................................................................................................................... 16 4.4.2.1 Coffee Mornings at St Stephen’s ...................................................................................................... 16 4.4.2.2 Contribution to town events ............................................................................................................ 16 4.5 Life Groups ................................................................................................................................................. 16 5. Fundraising Standards ...................................................................................................................................... 17 6. Public Benefit .................................................................................................................................................... 17 6.1 Holy Trinity, Mossley .............................................................................................................................. 17 6.2 Mossley Village Hall and The Chappell Centre........................................................................................ 18 6.3 St John’s, Buglawton & St John’s Community Centre ............................................................................. 18 6.4 St Peter’s Church .................................................................................................................................... 18 6.4.1 St Peter’s Project Group ...................................................................................................................... 19 6.5 St Stephen’s Church ................................................................................................................................ 20 7.Achievements and Performance ....................................................................................................................... 20 8. Financial Review ............................................................................................................................................... 21 8.1 Summary .................................................................................................................................................... 21 8.2 Restricted Funds ......................................................................................................................................... 21 8.3 Designated Funds ....................................................................................................................................... 21 8.4 General Funds ............................................................................................................................................ 22 8.5 Summary of Funds ...................................................................................................................................... 22 8.6 Reserves Policy ........................................................................................................................................... 22 8.7 Impact of Covid-19 ..................................................................................................................................... 23 8.8 Future Financial Plans ................................................................................................................................ 23 9. Structure, Governance and Management ........................................................................................................ 23 9.1 PCC Activities .............................................................................................................................................. 25 10. Declaration ..................................................................................................................................................... 26 11.Trustees' Responsibilities Statements ............................................................................................................. 26 12. Examiner’s Report .......................................................................................................................................... 27 13. Statement of Financial Activity (SOFA) ........................................................................................................... 28 14.Balance Sheet .................................................................................................................................................. 29 15. Notes to the Financial Accounts ..................................................................................................................... 30 15.1 Summary of significant accounting policies ............................................................................................. 30 15.2 Analysis of income .................................................................................................................................... 34 15.3 Analysis of expenditure ............................................................................................................................ 35 15.4 Governance costs (Auditor’s/ Independent examiner’s Remuneration) ................................................. 36 15.5 Trustees’ and Key Management Personnel Remuneration...................................................................... 36

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15.6 Staff costs and employee benefits ........................................................................................................... 36 15.7 Fixed asset investments ........................................................................................................................... 37 15.8 Fund Movement Summary ....................................................................................................................... 38 15.9 Fund statement of change ....................................................................................................................... 39 15.10 Listing of Funds ....................................................................................................................................... 40 15.11 Pensions and other post-retirement benefits ........................................................................................ 41

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THE RECTOR

Revd Ian Enticott

The Rectory

2 Hartley Gardens

Congleton

CW12 3WA

1.INTRODUCTION

This is the annual report of the Parish of Congleton, known as All Saints Congleton, for the period 1[st] January 2022 to 31[st] December 2022.

The Parochial Church Council (PCC) along with the Chapter is responsible for promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical in the ecclesiastical parish. The PCC also has maintenance responsibilities for St. Peter’s, St Stephen’s, St. John’s and Holy Trinity Churches and their respective Church Halls and Rooms. The parsonage is the responsibility of the Diocese.

As a parish of the Church of England in the Archdiocese of York the structure and governance of the Parish are controlled by the Church Representation Rules of the Church of England. The Parish is in the Deanery of Congleton which is part of the Archdeaconry of Macclesfield and the Diocese of Chester.

2. EXECUTIVE SUMMARY

In 2022, the parish was able to continue with all the activities resumed following the lifting of the Covid restrictions and begin to re-establish our support for the community through our parish buildings – St John’s Community Centre and The Chappell Centre – as well as our pastoral and outreach activities. We have been able to participate in town centre events and civic events commemorating the 750[th] anniversary of Congleton receiving its Charter.

The parish has undertaken a major rebranding to support becoming one parish from a team parish – becoming known as All Saints Congleton, although the registered name of the charity remains unaltered. This has been supported with the introduction of a new logo which is being used on communications and publicity materials. The rollout will continue in 2023 with the noticeboards.

The two services have continued on a Sunday morning at St Stephen’s and a mid-week service has been resumed at Holy Trinity Mossley. In October, we introduced a new service Space and Time, which offers a welcoming quiet space on a Sunday morning to chat, to write, be creative or to find some peace in the town centre. This is complemented by the Tea Church

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service in the community centre at Buglawton as an alternative expression of worship. The St Peter’s Church project continues to make progress.

We are looking forward to 2023 as an opportunity to consolidate and continue to grow. Our work will aim to support our parish vision: ‘Making Jesus known, living his way’ and our parish mission as we proclaim and show our love for God and our community.

3.CHARITY AND ADMINISTRATIVE DETAILS

3.1 CHARITY NAME

The formal name of the charity is “The Parochial Church Council of The Ecclesiastical Parish of Congleton” .

3.2 CHARITY REGISTRATION NUMBER

The Parish of Congleton operates as a registered charity, no. 1134829.

3.3 TRUSTEES

The trustees who have served during the year and since the year end were as follows:

Trustee Name Office Dates acted if not for
wholeyear
Blackmore, Nic Children and Families Missioner Co-opted
Connolly, Jean Churchwarden
Crowther, Jane Laymember
Downes-Ward, Christopher Churchwarden
Licensed Pastoral Worker		 Up to April 2022
From October 2022
Drew, Pauline DeanerySynod Representative
Drew, Richard DeanerySynod Representative
Enticott, Ian Rector
Frost, Anthony Laymember
Grace, Loretta Laymember
Harrison, Helen PCC Secretary From April 2022
Houldsworth, Peter Churchwarden
Hutchison, Mike Reader Representative
Laurence, Mike Treasurer Co-opted
Proctor, Joan Laymember
Scott, Christine Churchwarden
Snook Richard PCC Secretary Upto April 2022
Snook, Maggie Deanery Synod Representative
Churchwarden		 Up to April 2022
From April 2022
Swaine, Mark Laymember
Webber, Linda DeanerySynod Representative
Webster, Jonathan Laymember

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All members of the PCC are automatically appointed as Trustees and remain in position until they leave or complete their elected term; all Trustees are required to make a PCC Member Trustees Eligibility Declaration and appropriate DBS checks are completed.

3.4 REGISTERED OFFICE

The registered office address is:

Congleton Parish Office Chapel Street (behind St Peter's Church) Congleton Cheshire CW12 4AB

3.5 EXAMINER

Examiner services for the period January 1[st] , 2022 to December 31[st] , 2022 are provided by:

David Taylor (Senior Statutory Auditor) Harts Limited Westminster House 10 Westminster Road Macclesfield Cheshire SK10 1BX

3.6 BANKERS

Banking services for the period January 1[st] , 2022 to December 31[st] , 2022 are provided by:

NatWest Congleton 46 High Street Congleton Cheshire CW12 1BE

3.7 INVESTMENT MANAGERS

Investment services for the period January 1[st] , 2022 to December 31[st] , 2022 are provided by:

CCLA Investment Management Ltd. Senator House 85 Queen Victoria Street London EC4V 4ET

3.8 EXEMPTIONS FROM DISCLOSURES

None.

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4.OBJECTIVES AND ACTIVITIES

The Parish covers a large area of Congleton, including the town centre. Our four churches currently serve a population of approximately 17,000; the town continues to expand with a programme of new housing especially around the new link road, Wolstenholme Elmy Way, but these remain largely outside the parish.

The Parish contains four primary academy schools. We have strong links with Mossley Primary (which is a Church of England Controlled Academy) through the Incumbent and our three Foundation Governors, leadership of weekly assemblies and delivery of regular faith-based material and lessons. We have active relationships with three other primary schools: Havannah, Buglawton and Marlfields (which is just outside the parish).

There are two nurseries which also have active links with our churches. There are two large secondary academy schools on the outskirts of the Parish. As part of the Children and Families Missioner’s work we hope to deepen relationships with pupils, teachers and parents at schools.

At the start of 2022 we had connections with many organisations including:

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The Children and Families Missioner has continued to serve on the Diocesan Outreach Committee throughout 2022, influencing and impacting the way that the Diocese of Chester reaches communities and delivers its materials, programmes and projects in the most effective way.

An important part of our fellowship is to support our congregations in their pastoral needs. Our future mission will extend to those that are not yet part of our church community, and our community buildings are proving to be places that offer immediate links to those who are outside our current church family.

4.1 WORSHIP AND PRAYER

In October 2021, the PCC had agreed that Sunday services would be held in St Stephen’s for a twelve-month period and this was the service pattern at the beginning of 2022. There are two services. The first, at 9.30am, was developed by a team led by the Children & Families Missioner with the aim of attracting a younger generation to the church. This approach has been successful with encouraging attendance levels and increasing numbers of families with young children. The second service, at 11am, follows a traditional worship approach familiar to the congregation; attendance is very positive and it has attracted new people too. Services are British Sign Language (BSL) signed for the hearing impaired once per month, and more frequently when the signers are available.

The Sunday worship pattern was reviewed by the PCC in May 2022. It was decided to continue with the established service pattern and to explore offering a fresh approach to worship at St Peter’s, the town centre church.

Consequently, St Peter’s was closed for Sunday morning worship for much of the year. It reopened in October with a new initiative called Space & Time which offers a welcoming quiet space on a Sunday morning to chat, to write, be creative or to find some peace. People are free to come and go as they please, reflect on the issues we meet in our daily lives or join in with a guided meditation or closing informal worship. Those who have attended have told us that they found the experience helpful. The challenge for the future is to encourage everyone in the church family to help raise awareness about Space & Time amongst their family, friends and the wider community and to invite people along. The service will be reviewed in 2023.

At Holy Trinity, the weekly Wednesday morning service was re-instated in January 2022; it has attracted between 14 and 30 attendees with an average congregation of 21. The service is either Holy Communion or Morning Worship led by a lay reader in the Rector’s absence.

At St John’s Community Centre, there has been another fresh expression of church. TeaChurch services attracted 423 people to 9 services. The numbers have grown steadily since the Covid restrictions have been lifted. Tea-church starts with an informal short worship service, after which guests are served with sandwiches, cakes and hot refreshments.

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Attendance has increased to about 55, sometimes more. Their feedback indicates they enjoy it and people keep coming back.

Christmas and Easter services were offered at all 4 churches across the parish.

As well as our regular services, we enable our community to celebrate and thank God at milestones through life’s journey. Through baptism we thank God for the gift of life, in marriage couples exchange their vows publicly with God’s blessing and at a funeral there is an opportunity to give thanks for the life which is now complete, for families and friends to express their grief and to commend the person into God’s keeping. All four churches in the parish are available for these services. We will also officiate when funeral services are held at the local crematoria.

Table 1:

Baptisms Weddings/
**Blessings **		 Funerals/
Memorials
St John’s 8 0 6
St Peter’s 2 1 12
St Stephen’s 5 2 + 1 15
Holy Trinity 3 0 8
Crematorium - - 5
TOTAL 18 4 46

In addition to our regular services, the churches are available for occasional services. The Mayor’s Civic Service, the Town Carol Service and a Christmas without a loved one service were all held at St Peter’s. There was also a service for the licensing of the Rector as Rural Dean.

All four churches were open for the public to pay their respects during the national mourning period following the death of HM the Queen. St Peter’s held a commemoration service and held a book of remembrance.

During Covid we started a weekly prayer meeting for the parish on Zoom and it has continued after the restrictions were lifted. Currently around 10 people join the meetings when they are available. The group pray for the families coming for baptisms, weddings or funerals and other parish events, and for those known to be ill or facing difficulties. They also pray for matters in our country and the wider world.

It has been a year of consolidation, growth and fresh expression of sharing the good news and love of God.

4.1.1 DEANERY SYNOD

Three lay members of the PCC sit on Deanery Synod out of a possible 4 places.

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Congleton Deanery Synod met three times in 2022: two business meetings and one joint meeting with Nantwich deanery.

In September 2022 Congleton Deanery Synod held a joint meeting with Nantwich Deanery Synod at which the diocesan initiative of Everyday Faith was presented by the Archdeacon of Chester, the Reverend Mike Gilbertson. Parish representatives were placed in groups and asked to identify what they saw as their personal ‘frontlines’ in the Christian life. These are the “places where God has put each of us”. We were asked what difference did faith make, what challenges we faced and how could our church pray for us? Feed-back covered a wide range of responses: cycle clubs, book groups, neighbours, family, Zoom contacts, holidays, Pilates, yoga, Street Pastors and a multitude more from the near eighty people in the room. Then we were asked to say how our church life supported our roles in all the areas God has placed us. Do we rejoice and celebrate our contacts outside of our church family, do we share our stories of God in our everyday situations? We were asked to suggest what small changes in church life could train us to see and take opportunities.

We were asked to say what we thought can be done now. The responses included to communicate the purpose and benefits of small groups in the church in helping us identify the “frontlines” in our own and each other’s lives, in supporting one another, in building together the parts of All Saints Congleton as we rebuild the church in our town.

The other two Deanery Synod meetings were formal meetings with business involving elections, appointments, new faculty regulations and finance, together with information from the diocese and national synod. The topics included how to provide retiring clergy with appropriate housing, the parish contributions (including our own) to the Pilgrim Porch at Chester, a briefing on Everyday Faith, and the debate about “Living in Love and Faith”.

Halfway through the year the Reverend Ian Enticott, of All Saints Congleton, became Rural Dean, taking over from the acting Rural Dean, the Reverend Rob McLaren.

4.2 PASTORAL ACTIVITIES

Some members of our Parish are unable to attend Church due to illness or age. Two Readers and The Rector have regularly provided home communion for those who have requested it.

Several members of our pre-Covid congregation have not returned to services but we try to maintain telephone and occasional face to face contact with them. Copies of the church magazine are posted or hand-delivered to those who can’t get to a church anymore.

Volunteers are our invaluable resource and deserve praise and recognition for their willingness to cook, drive, serve, wash up and most of all join in the fellowship by relaxing and eating with our people involved in our pastoral support and outreach activities.

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4.2.1 THE BIG HEART LUNCHEON CLUB AT ST JOHN’S COMMUNITY CENTRE.

The luncheon club is growing in numbers and served 1719 hot meals in 2022. The special Queen’s Jubilee luncheon club attracted 64 guests; it was funded by Plus Dane Housing and Cheshire East. Food & Faith play a major role in showing God’s love to many of the guests at the Luncheon Club and it is a good primer for the Tea-Church. Referrals are now being received from the Social Prescribers, Social Services and by word-of-mouth. The capacity to host any more guests is now limited.

4.2.2 PARISH HOLIDAY

A full coach of people enjoyed a week in Porthcawl, Wales for the annual parish holiday organised by Ian Tucker. Everyone who attended had an enjoyable time and this was a muchappreciated opportunity for fellowship.

4.2.3 PARISH BREAKFAST

The monthly parish breakfast, hosted at St John’s Community Centre, continued throughout 2022. It attracted about 150 people and all the donations were given to the chosen charity of the speaker

4.3 OUTREACH

In 2022, we have been looking to find additional avenues to connect with people and help them along their journey of faith as well as more ways to involve both those that are new to our work and long-established members.

2022 has seen a strengthening of established work and the beginning of some new ventures. Looking forward to 2023, we hope to build on the open doors and focus on the way we can provide greater support to the families, children and schools as they engage with the parish, whether this is physically, emotionally or spiritually. We would like to connect different avenues of outreach and engagement together so that our support network connects with the community more holistically. And we look to continue developing our volunteer base both numerically as well as their capability as we serve our community, make Jesus known and live His way.

4.3.1 CHILDREN AND FAMILIES

4.3.1.1 EASTER

Following the success in 2021 we ran ‘The Hunt’ for a second year, our town-wide easter egg hunt. 100 eggs were hidden across the town over the course of a week. For each wooden egg brought to a collection point they received a ‘The Real Easter Egg’ chocolate egg and Easter story. This event allowed us to connect to the community on a far-reaching basis and we received really positive feedback from those taking part and we have also seen families who took part in the event engaging with other services and activities that we offer.

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4.3.1.2 CHRISTMAS

Throughout the Christmas period we had a strong engagement with the schools, not only in our general provision of assemblies but also our ‘Stars of Hope’ project. Primary schools across the town were invited to have students design and create cut-out stars that they could write prayers or words of encouragement on regarding issues facing them within their families, community, and the world at large. These included prayers for the situation in Ukraine. This gave students an outlet for worries and concerns that they had but also an opportunity to find hope in the struggles. Five local primary schools and one nursery took part in the event with over six hundred stars being produced and put on public display in St. Peter’s church.

We also had a presence at the town light switch on where we again provided opportunity for children and adults to write prayers or concerns on an angel cut-out which they then exchanged for a free chocolate on our Christmas tree. These angels were then prayed for by the wider church community as we seek to support local people.

On Christmas Eve we ran two nativity services giving opportunity for all ages to celebrate and be involved in telling the story of the first Christmas. We again saw families from other activities such as Shine and local schools engaging with these events evidencing the interconnectedness that we are beginning to see across a variety of the events and activities we run.

4.3.1.3 SHINE (Parent & Toddler Groups)

Our baby and toddler group has continued to flourish. We are seeing an average of 40 children aged 0-4 and their respective parents and carers each week. The second session has seen growth from the previous year, giving credence to its establishment. The group provides a warm and friendly welcome for families from as far afield as Alsager, as well as supporting families in the more immediate community. We continue to provide healthy snacks and developmental toys and equipment. Parents and carers are given a listening ear and have appreciated the space that is given for the family as a whole. Due to the connections and relationships being built at the group we have seen families engaging with other aspects of our outreach and services.

4.3.1.4 MESSY EVENTS

Following on from the success of the 2021 Messy Christingle we ran a further 3 events in 2022. These included Messy Pancakes, celebrating Shrove Tuesday; Messy Creation, where we thought about our responsibility toward the world and climate change; and Messy Christingle where we thought about how we bring hope into our relationships. All of these events were free for attendees and provided opportunity for children and carers to utilise their creative skills as we explored the topics through craft and artistic activities. They were then brought together to think more deeply about the topic in a celebration before being provided a nutritious hot meal for the whole family as we ate together. These events have

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begun to see a core of families attending, particularly from the Shine baby and toddler group, and relationships developing as they engage with the wider support network of the church.

4.3.1.5 SCHOOLS

Our schools’ work has gone from strength to strength. The regular assemblies run with Buglawton, Havannah and Mossley CE primary academies have been supporting over 800 students. These schools have also engaged us with RE provision, supporting their delivery of the SACRE curriculum. We have worked particularly closely with Mossley CE helping support Year 6 pupils and also hosting various worship activities at Holy Trinity including Ash Wednesday, Harvest and Christmas services. All of the schools have had visits to the local churches as they have explored RE topics such as baptism and acts of worship, including Reception classes.

Alongside our individual engagement, the team have also worked ecumenically across all 11 Congleton primary schools, and over 900 pupils, delivering Hope Journey workshops on Easter, Parables, Remembrance and the Nativity. This has opened the door into a new venture with a fourth primary school - Daven; we hosted their Christmas Carol concert and are looking to take assemblies and deliver Walk Through the Bible Old Testament Mini in the new year.

Over 600 local primary school children expressed their hopes and prayers for the future on Stars of Hope which were displayed on eight large banners, hung from the galleries. Both Daven and Marlfields Schools chose to hold their Christmas services in the church and it was wonderful to see so many young children, their teachers and their parents filling the church with their presence and their voices.

The Children and Families Missioner was invited to become a co-opted governor of local primary school, Havannah. This position was accepted as it gives a positive opportunity to influence the ethos and insight into the practical workings of the school and how it impacts the lives of the students and families.

4.3.1.6 SCHOOL DROP-IN BREAKFAST CAFE

A School Drop-in Breakfast Cafe offering free breakfasts was started in September to meet a perceived need from the local primary schools, However, it was discontinued after 2 months due to poor take-up.

4.3.2 OLDER ADULTS

4.3.2.1 GRAVETALK

GraveTalk is designed for those with big questions about death, dying and funerals and is a café space, where people have the opportunity to talk and listen. The conversation is assisted by GraveTalk conversation cards – 52 questions covering five key areas. Life, Death, Society, Funerals and Grief. They vary from “What is your greatest achievement?” to “What does it mean to have a ‘good death’?”

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The Licensed Pastoral Worker had been providing these sessions as part of his training and they continued following his licensing in October. There were 10 sessions in 2022 with a break for the summer holidays and with the session for December replaced with a "Christmas Without a Loved One" service. All the sessions were held in the "Wild & Wild" café in the centre of town.

Attendance at these events has run from 0 to 11 with an average of 3.

4.3.2.2 WELLBEING SESSIONS

The Wellbeing Courses were led by Fiona Enticott in the Chappell Centre with three volunteers from church supporting.

The first course ran over 8 weeks from May to July 2022 with 12 participants. Some were referred by social prescribers and some saw notices or adverts on Facebook. Ten people completed the sessions and 8 of them continue to meet monthly. A second course ran over 12 weeks from November 2022 to March 2023. There were 10 participants and 7 completed the course and have the opportunity to continue to meet up monthly. The session on Spirituality gave rise to some interesting discussions. Two people were interested in the Start course and one person has asked about Bible study groups. Everyone found the courses welcoming and safe and benefited in some way. Two people from the first course returned to volunteer on the second course.

We received a £500 grant from the Town Council to pay for resources and rental of the Chappell Centre. We are planning to run a third course starting in May 2023.

4.3.2.3 RESIDENTIAL CARE HOMES

During the year we started to visit the new Priesty Fields Care Home on a monthly basis. The Rector leads a team of 3 or 4 parishioners who help and we have anything from 3 to 7 residents who come along. We sing a couple of traditional hymns, have a Bible reading, prayers and share communion. We were also invited to sing Christmas carols around the corridors for residents. One of our Readers leads a team of 6 who go to The Laurels every month. They hold a short service for 6 to 10 residents with some hymns and a Bible reading and prayers. We held a Christmas service for residents at Bradwell Care home and we are hoping to start a monthly service there in 2023.

4.4 HERITAGE & EVENTS

People visit St Peter’s for all sorts of reasons and the ministry of Welcoming involves being sensitive to when people want to talk and when they want to wander round the church or sit quietly with their thoughts and prayers. There is a quiet space in the south aisle and a Ukraine prayer focus in the side chapel.

By the end of the 2022, it was estimated that St Peter’s will be about 79 hours short of their commitment to the Heritage Lottery Fund (HLF) largely due to the closure of St. Peter’s on

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Sundays. In the past, there has been the opportunity to have an hour after the Sunday service when the church was open to anyone who wanted to drop in.

4.4.1 HERITAGE

4.4.1.1 SATURDAY OPENING AT ST PETER’S

Following the pandemic, Saturday opening started two weeks later than normal and during March and April the building was opened for two hours rather than the previous four.

From May onwards until September the church was open for the customary 4 hours. All the wonderful volunteer welcomers completed 4 hours over 7 months. We welcomed over 169 visitors including 9 children. This has included walkers, a couple following the town Heritage Trail leaflet, and visitors from Holland, Macclesfield and Warrington. However, this is not such a wide variety as we have had in previous years and we look forward to continuing to grow our visitors in 2023.

4.4.1.2 TUESDAYS AT TEN

Tuesdays at Ten resumed its varied programme of events for the first time following the Covid restrictions. It included musical events, talks that linked to Congleton’s celebration of 750 years since it was granted its Charter, opportunities to look at the registers . All the events were free, but where a cost was involved e.g., musicians, visitors were asked to make a donation. We welcomed a total of 251 people, including 8 children, over the four months.

St Peter’s opened on additional days for the Platinum Jubilee celebration and for a Celebration of Flowers; there were a total of 108 visitors and donations of £161 for the Town Mayor’s Charities were received.

4.4.2 COMMUNITY EVENTS

4.4.2.1 COFFEE MORNINGS AT ST STEPHEN’S

The popular monthly coffee mornings at St Stephen’s resumed in September.

4.4.2.2 CONTRIBUTION TO TOWN EVENTS

The Parish participated in the Congleton 750[th] Charter Celebrations by purchasing a banner which was on display on Market St.

The Parish also had a stall at the Christmas Lights switch -on event.

4.5 LIFE GROUPS

In 2022, as part of the parish Mission and Strategy visioning, study groups were rebranded as Life Groups . Membership of a Life Group brings many benefits to those who belong including a safe and nurturing environment in which to learn more about the Christian faith, grow in relationship with other members and support one another in living out their faith in everyday life. Groups take place weekly, across the Parish in people’s homes and in the community centres.

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5. FUNDRAISING STANDARDS

The parish makes no direct appeals to the public or street collections and so is not required to maintain standards in this area.

6. PUBLIC BENEFIT

When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable people to live out their faith as part of our parish community through:

All the work is aimed to support the parish vision “Making Jesus known, living his way”, and our mission as we proclaim and show our love for God, and our community.

To facilitate this work, it is important that we maintain the fabric of the buildings in our care. These are:

6.1 HOLY TRINITY, MOSSLEY

No major expenditure on fabric has been required at Holy Trinity in 2022 and the focus has been on routine maintenance of the building, graveyard and car park. This is all performed by volunteers with the exception of a paid contractor who cuts half of the graveyard grass each fortnight during the growing season. We continue to have minor issues of fly tipping and long-term parking in the car park, the latter which we try to manage by leaving notices on the vehicles and involvement of the council if apparently abandoned for more than 4weeks.

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Mother’s Union continued to meet monthly at The Chappell Centre; members agreed at the AGM to move meetings from evenings to afternoons. Membership has remained constant although, sadly, two members have died during the year. However, attendance at meetings continues to be affected by people’s reluctance to socialise.

6.2 MOSSLEY VILLAGE HALL AND THE CHAPPELL CENTRE No major expenditure has been required at the Mossley Village Hall complex in 2022.

6.3 ST JOHN’S, BUGLAWTON & ST JOHN’S COMMUNITY CENTRE

St John’s church is not used regularly for worship services. No major expenditure on fabric has been required at St John’s in 2022. A small team of volunteers kept the church clean and the churchyard in good order and cut the hedges around the church perimeter.

For St John’s Community Centre, 2022 was a more normal year than the previous 2 years. No major expenditure on fabric has been required. Our regular users have returned and, in turn, their attendance seems to have resumed too. A small team of volunteers has kept the building clean and in good repair.

6.4 ST PETER’S CHURCH

Regarding goods and ornaments, no new articles have been introduced to the church nor any articles permanently removed. Permission was granted, after checking with insurers, for the silver communion plate and cup to be used at a special communion service in Little Moreton Hall’s chapel.

Regarding the fabric of the building, a pediment stone from the North porch fell to the ground during a storm in the early part of the year. Remaining pediment stones have been professionally checked for safety reasons. Two were removed and the remainder secured to the building using steel straps. Those removed are stored in the church awaiting remedial action. The south side mid-wall downspout was found to be blocked at the gutter. It has been high pressure jetted but remains blocked. High level remedial work is therefore required. A leaking radiator at the entrance to the south gallery caused minor water damage. It has been isolated and is awaiting replacement.

Although not part of the fabric of the building, it is worth reporting that the stone ball on one of the Grade 2 listed gate pillars has been professionally removed as it was cracked and in danger of falling to the street. The ball is not repairable so a new one needs to be fabricated from heritage approved stone.

Remaining required quinquennial work has been incorporated into the St Peter’s building project. List A works include restoration or replacement of the gallery ceilings and repairs to the gallery windows. In respect of the ceilings, it is recommended that a monthly visual

18

inspection routine is established to monitor their integrity until work to restore them can commence.

6.4.1 ST PETER’S PROJECT GROUP

This development aims to support the Parish vision of growing a younger church and its mission of “Making Jesus known -living his way”: as expressed in worship, outreach and service. The aim is to develop a Parish Centre with a visible presence and strong identity at the town centre to implement the vision.

The Project Group met 9 times from January to November, 2022. The November meeting included a presentation to the Archdeacon of Macclesfield, to gauge his reaction and advice. He said that it is a bold plan and that he supported it.

During the year major work has been undertaken by the architects and members of the group to prepare draft plans and to put in place essential documents for any approach to the Diocesan Advisory Committee and the local authority. The draft plans have encouraged detailed discussion of the proposed changes and new facilities. The project has been referenced against the criteria of assisting the parish to implement its vision in a way which is sustainable, feasible, and takes account of costs and timescale.

The detailed plans and discussions focused on changing the seating, the heating, lighting and improving the sightlines with the aim of developing a multi-functional space with a large platform at the east end. It would include a separate space for welcoming and socialising, two small meeting rooms, an office, and a larger area for education and display purposes. There would be an extension with new kitchen, toilet, plant and storage facilities. It would all be warm, comfortable and accessible.

The work would aim to make the building as environmentally friendly as possible by changing the heating system, having a new source of electricity and improving insulation. The work in the graveyard would involve some archaeology, and redesigning the approach to the west door.

The architects’ report on the pews, a major piece of research and argument, the Statement of Needs, and the Options Analysis are almost complete. We have a report on the woodwork by Peter de Figueredo, and another on the organ by Harrison’s of Durham. We need to update our Conservation Management Plan, Statement of Significance, and Community Audit. We have a programme for consulting potential stakeholders. We are continuing to build up comparisons with other major projects to provide evidence of precedence for the plans. The documents that have been worked on will need finalising after further advice from the DAC has been received, and the plans have been updated.

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This is a complex and complicated project and the work will not be cheap. The timescale is not wholly in our hands but is influenced by the organisations which have a statutory right to a say in what is done. The Adcroft legacy looks as though it will provide over half the funding, which will encourage grant makers to see that their funding can be matched.

6.5 ST STEPHEN’S CHURCH

No major work was undertaken at St Stephen’s this year, primarily because insufficient funds were available. A quinquennial inspection took place in September which was very useful in identifying and prioritising the many areas of the building and churchyard that need attention and it is hoped that some funding will be available next year to address the most urgent repairs.

There have been no incidents to report in the building or churchyard.

Ageing light bulbs in all the church chandeliers were replaced with LED equivalents to improve the quality of the lighting and improve energy efficiency.

The grounds were maintained by a small team of volunteers and a paid contractor was used to mow the grass in the churchyard. Large sections of the paths at the rear of the church badly need resurfacing but the weeds and algae were kept under control during the growing season. A number of people passing by commented on how attractive and well-kept the front of the church was, which provided motivation to keep up the standard of maintenance.

7.ACHIEVEMENTS AND PERFORMANCE

As can be seen from Section 4, the parish has provided a range of different activities across its entire geographical area serving all ages. These activities have been both religious and secular. The toddler group, Shine, continues to attract new members and it is encouraging that some attendees are also coming to services. The luncheon club, tea church and parish breakfast are also attracting new members. All these activities are helping to combat the social isolation people experienced during the Covid restrictions. There has been support for the GraveTalk sessions that are encouraging discussions about a sensitive life stage and a difficult topic.

We have supported civic life through the use of our buildings for public worship and private prayer and reflection especially at times of national importance – the Platinum Jubilee celebrations, the national mourning following the death of HM the Queen – alongside local events – inauguration of the Town Mayor, Remembrance Sunday and Town Carols. Our services and our community centres have been able to open for services and activities and we are pleased that these are approaching pre-pandemic levels.

We have made a declaration affirming our new identity as a single parish becoming known as All Saints, Congleton and we have introduced a new logo.

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We have successfully applied for grants from Cheshire East to support our Community Centres.

The St Peter’s Project Group continue to work with the architects to develop St Peter’s as a Parish Centre with a visible presence and strong identity in the town centre.

8. FINANCIAL REVIEW

8.1 SUMMARY

The Accounts cover two Parish Churches (St Peter’s and St Stephen’s), two Chapels of Ease (St John’s and Holy Trinity), Mossley Village Hall and St John’s Community Centre. As in previous years, CTP Networking Ltd, which manages the operations in the Chappell Centre, is not included, being a separate legal entity.

The attached Financial Statements show:

Total Income for 2022 was £255,415 (2021 - £207,293), consisting of:

Restricted Funds £55,584 (2021 - £53,251)
Unrestricted
(Designated)		 £54,358 (2021 - £32,882)
Unrestricted (General) £145,473 (2021 - £121,161)

Total Expenditure for 2022 was £202,893 (2021- £219,861), consisting of:

Restricted Funds £34,812
(2021 - £63,523)
Unrestricted
(Designated)		 £35,076 (2021 - £31,260)
Unrestricted(General) £133,006
(2021 - £125,078)

8.2 RESTRICTED FUNDS

In 2019 a generous legacy was received and was invested with CCLA until needed for major building work, which is the subject of a project still in the planning phase.

The portfolio of investments held in shares decreased in value by £153,091 during 2022, and this is shown in the SOFA under Gains/losses on investment assets.

Total of Restricted funds at 31/12/22 = £1,393,183. For the detailed list see the Balance Sheet.

8.3 DESIGNATED FUNDS

The monies for Mossley Village Hall Premises and the St John’s Community Centre are ringfenced to keep separate from other Unrestricted monies. For these, only their total income, total expenditure and bank balances are included in these Accounts. Both reopened in the spring and are now back to pre-Covid level of activity.

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There is also a fund for major repairs to church buildings, and several other small funds which the PCC wishes to ring-fence.

Total Designated funds at 31/12/22 = £91,346. For the detailed list see the Balance Sheet.

8.4 GENERAL FUNDS

The total income was £145,473 (2021: £121,161). Congregational giving (excluding tax recovered) accounted for 58 % of income (2021: 72%) and had been relatively unaffected by Covid since it largely comes from bank standing orders (2022 84%). However, there unfortunately continues to be a gradual decline in the giving due to the age profile of the congregation.

The major expenditure (52%) was, as usual, the Parish Share, £69,667, paid to the Diocese. Other significant expenditure was for the running costs of four churches and graveyards, and the Parish Office.

Investment in shares decreased in value by £3,204 during 2022, and this is shown in the SOFA under gains/losses on investment assets.

The balance of General funds at the end of 2022 was £61,241 (£56,977 at end 2021), an increase of £4,264.

8.5 SUMMARY OF FUNDS

The total value of Parish funds at 31 December 2022 is shown below, with comparison to 2021.

At 31/12/22 At 31/12/21
Restricted £1,393,183
£1,525,502
Designated £91,346
£67,064
General £61,241 £56,978
Totals £1,545,770 1,649,544

8.6 RESERVES POLICY

Major or unexpected events are covered as follows:

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8.7 IMPACT OF COVID-19

Most members of the congregation returned during the year to attending in person. Also, other services (funerals and weddings in church) are also back to previous levels.

For the Hall and Community Centre see note under Designated Funds.

8.8 FUTURE FINANCIAL PLANS

During 2019/20 the Parish went through a transitional period involving 15 months of vacancy with no clergy, and the introduction of a new Pastoral Scheme. While a broad framework had been agreed to reshape its immediate future, plans for the longer term, including the use of the four church buildings, is under review. For the immediate future, the aim is to continue to avoid the reduction in the General reserves that has been the case over the previous years.

9. STRUCTURE, GOVERNANCE AND MANAGEMENT

The parish is governed by the Church Representation Rules and is structured as a single benefice with two parish churches. The remaining churches are chapels of ease. This structure has been in place since 1[st] August 2019 when the new pastoral scheme was introduced that dissolved the previous structure of PCCs and DCCs.

The main governance body is the PCC which consists of the incumbent, the churchwardens, deanery synod representatives and lay representatives.

There are four Churchwardens for the parish with responsibility for the two Parish Churches and the two chapels of ease.

The number of deanery synod representatives is set by the diocese of Chester based on the current electoral roll of the parish. We are currently allocated four representatives who are elected on a 3-year term.

The number of lay representatives is set by the church representation rules based on the current electoral roll of the parish. The allocation is 12 representatives. Lay representatives are elected on a rolling 3-year term with 1/3 standing for re-election each year. There are currently 2 vacancies.

We have co-opted 2 additional people onto the PCC, one to act as Treasurer and the Children and Families Missioner. The Licensed Pastoral Worker is a member of the PCC as a result of the role.

The PCC is chaired by the Incumbent or the Vice Chair at the Incumbent’s request. The Vice Chair also acts as chair if the incumbent is absent. The other defined role is PCC Secretary. One PCC member has been designated to provide a specific liaison point with the parish safeguarding officer. Others have been designated to provide liaison with “CTP Networking Ltd” (the company which manages the Chappell Centre on behalf of the PCC), Mossley Village Hall committee and the St. John’s Community Centre committee.

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The PCC meets in full every 6 weeks. In 2022 there was an extra meeting to take account of a lengthy agenda and an additional workshop to review the service arrangements. The PCC is charged with running the parish as its trustees and having due regard for the requirement to provide public benefit.

The Standing Committee constituted under rule M31(1) of the Church Representation Rules consists of the incumbent, 2 wardens and 2 lay members of the PCC. This is the only committee required by law; it has the power to transact the business of the PCC between its meetings, subject to any directions given by Council.

There are 6 PCC approved working groups:

In addition, there is a team specifically charged with managing the restoration and development projects in St. Peter’s church – St Peter’s Project Group; and operating committees for Mossley Village Hall and St John’s Community Centre.

There are 3 paid posts within the Parish: The Rector, the Parish Administrator and the Children and Families Missioner (the latter are employed by the parish).

There are 6 voluntary posts - three Readers and one Reader Emeritus with permission to officiate, a licensed Pastoral Worker and a Parish Evangelist.

There are also individuals taking a leadership role in services, life groups and groups actively involved in pastoral care, fund raising, and church music. It is worth noting that one of the parish music leaders has posted a song on Facebook every day since the start of the first national lockdown to help us on our faith journey – this is now over 1000 different hymns or songs.

Day-to-day activities are directed by the incumbent, but when this post is vacant the responsibility falls upon the PCC Vice Chair (Church representation rules M19(2)(a)). The PCC Vice Chair is Maggie Snook.

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9.1 PCC ACTIVITIES

The year 2022 was a time for moving forward and establishing a new profile for the parish alongside rebuilding and extending parish activities to counteract the impact of the Covid restrictions. The PCC agreed that to support the updated parish structure the parish would become known as All Saints Congleton and that this re-branding, alongside, a new logo would underpin our mission strategy ‘Making Jesus known, Living his way’ and our aim to grow a younger church.

The business of the PCC is informed by the work of the PCC approved groups and ensures effective oversight.

The Business and Finance Committee continued to actively review financial processes and quarterly financial figures for approval by the PCC.

The Buildings’ Usage Strategy Group was established to help inform the PCC on the use of parish buildings and the financial resources required to operate each building. It is due to report to the PCC in 2023.

The Children & Families Group have been working with and supporting the Children and Families Missioner to maximise the opportunities for outreach, improve our opportunities for mission alongside the Mission Strategy Group.

The Climate Change group has encouraged the PCC to explore becoming more eco-conscious in line with the Diocesan endeavour (as promoted by the Archbishop of Canterbury) to reach carbon zero by 2030. In 2023 it is supporting the parish in working towards the A Rocha awards.

The Communications Group was established in 2022. They completed a review of communication methods and have been looking to raise both our online profile and our public profile within Congleton. It has been pro-active in the creation of a new logo and is looking to develop the website and to refresh the physical signage in 2023.

The Mission Strategy Group has been working to establish and review the strategy for developing mission across the parish; to carry out an audit and review of current activities; to understand our strengths and weaknesses as a parish and any gaps; and to identify models for development for recommendation to the PCC.

There have been no safeguarding incidents reported. The Safeguarding Officer is working to ensure the parish adheres to Diocesan guidelines. The PCC trustees have been encouraged to complete DBS checks and safeguarding training.

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10. DECLARATION

Signature

Full Name(s) Christopher Downes-Ward Position Licensed Pastoral Worker Date 4/14/2023

11.TRUSTEES' RESPONSIBILITIES STATEMENTS

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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12. EXAMINER’S REPORT

Independent examiner's report to the trustees of The Parish of Congleton

I report to the trustees on my examination of the accounts of The Parish of Congleton (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

The charity’s gross income exceeded £250,000. The examiner must be a member of a body listed in S145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants (ACCA) which is one of the listed bodies.

I have completed my examination. I 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents 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.

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 accounts to be reached.

Signed:

Name: David Taylor (Senior Statutory Auditor)

Address: Harts Limited

Westminster House 10 Westminster Road Macclesfield Cheshire SK10 1BX

Date:

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13. STATEMENT OF FINANCIAL ACTIVITY (SOFA)

THE PARISH OF CONGLETON

Statement of Financial Activities

For the period from 01 January 2022 to 31 December 2022

Unrestricted D esignated R estricted Endo wment Endo wment T o tal P rio r year
funds funds funds funds funds to tal funds
Income and endowments from:
Donations and legacies 124,272 475 19,192 — 143,939 129,744
Income from charitable activities 17,355 84 2,247 — 19,686 10,171
Other trading activities 3,133 53,799 19 — 56,950 33,683
Investments 714 — 34,126 — 34,840 33,695
T o tal inco me 145,473 54,358 55,584 — 255,415 207,293
Expenditure on:
Raising funds 178 — — — 178 262
Expenditure on charitable activities 132,828 188 34,812 — 167,828 188,339
Other expenditure — 34,887 — — 34,887 31,260
T o tal expenditure 133,006 35,076 34,812 — 202,893 219,861
Gains / losses on investment assets (3,204) — (153,091) — (156,295) 166,166
N et inco me / (expenditure) reso urces befo re transfer 9,263 19,282 (132,319) — (103,773) 153,599
Transfers
Gross transfers between funds - in — 5,000 1,497 — 6,497 6,235
Gross transfers between funds - out (5,000) — (1,497) — (6,497) (6,235)
Other recognised gains / losses
N et mo vement in funds 4,263 24,282 (132,319) — (103,773) 153,599
Reconciliation of funds
T o tal funds bro ught fo rward 56,978 67,064 1,525,502 — 1,649,544 1,495,945
T o tal funds carried fo rward 61,241 91,346 1,393,183 — 1,545,770 1,649,544
There may be minor discrepancies in the totals if the pence are not being shown

09 March 2023 Page 1

28

14.BALANCE SHEET

THE PARISH OF CONGLETON

Balance sheet (Separate funds) As at: 31 December 2022

F ixed assets
Investments		 £
24,013
—
1,147,417
—
1,171,429
1,327,725
General
Fund
Designated
Funds
Restricted Endowment
A t 31/ 12/ 2022
A t 31/ 12/ 2021
£
C urrent assets
Debtors
Cash at bank and in hand
F ixed assets		 1,254
—
—
—
1,254
—
36,388
91,774
245,766
—
373,928
326,684
24,013
—
1,147,417
—
1,171,429
1,327,725
Restricted - Chappell Legacy
Restricted - Higginbothom Legacy Accum Inc
Restricted - PCC Children & Families M inistry
Restricted - PCC M ission fund
Restricted - St Peter's Building M aintenance
Restricted - St Peter's Adcroft Legacy Devel't &
Restricted - St Peter's Adcroft Legacy Restoration
Restricted - St Peter's Adcroft Legacy Outreach
Restricted - St Peter's ** Bell tower fund
Restricted - St Stephens Thanksgiving fund
Restricted - M iss M atthias Organist Training Fund
Restricted - St Peters organ repairs
Designated - St John's Buglawton Community Centre
R estricted
Restricted - St Peter's Old Development
Designated - St Peter's ** Children's fund
Designated - St Peter's ** Cemetery fund
Designated - M ossley Village Hall Savings
Designated - M ossley village hall premises
Designated - PCC Refreshments fund
Designated - PCC M ajor Repairs Fund
Unrestricted - General fund
D esignated
Designated - "Agency" FUND (Designated fund)
T o tal net assets less liabilities
R epresented by
Unrestricted
N et current assets less current liabilities
T o tal assets less current liabilities
C urrent assets
Liabilities
Creditors: Amounts falling due in one year		 —
—
72,757
—
72,757
71,835
—
—
6,820
—
6,820
6,734
—
—
648
—
648
11,804
—
—
2,305
—
2,305
2,305
—
—
5,050
—
5,050
3,503
—
—
613,468
—
613,468
672,639
—
—
462,185
—
462,185
508,841
—
—
123,835
—
123,835
134,949
—
—
3,837
—
3,837
3,804
—
—
5,428
—
5,428
5,408
—
—
650
—
650
642
—
—
782
—
782
1,030
—
34,332
—
—
34,332
24,380
—
—
95,417
—
95,417
102,008
—
62
—
—
62
62
—
4,457
—
—
4,457
4,457
—
6,532
—
—
6,532
6,448
—
31,815
—
—
31,815
22,856
—
397
—
—
397
110
—
13,750
—
—
13,750
8,750
61,241
—
—
—
61,241
56,978
—
—
—
—
—
—
61,241
91,346
1,393,183
—
1,545,770
1,649,544
37,228
91,346
245,766
—
374,341
321,819
61,241
91,346
1,393,183
—
1,545,770
1,649,544
37,642
91,774
245,766
—
375,182
326,684
414
427
—
—
841
4,865
F unds o f the church
61,241
91,346
1,393,183
—
1,545,770
1,649,544
There may be minor discrepancies in the totals if the pence are not being shown

Page 1

09 March 2023

29

15. NOTES TO THE FINANCIAL ACCOUNTS

15.1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(a) General information and basis of preparation

The Parochial Church Council of the Ecclesiastical Parish of Congleton (Congleton Parish PCC) is a Charity registered in England. The registered address of the Church Office is given in the charity information in section 3 of this document.

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006* and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 issued in October 2019.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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(c) Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

The charity receives no government grants, but an exception in 2020 was that discretionary grants were made by Cheshire East for the St John’s Community Centre and Mossley Village Hall for assistance during Covid-19. In 2022, both St John’s Community Centre and Mossley Village Hall received grants from Cheshire East as part of the Connected Communities initiative. Income from other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.

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(d) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which expenditure

arose.

(e) Fixed Assets

Under the Charities Act 1993 s.96 (2)(c) Consecrated and beneficed Property is excluded from the accounts. No value is placed on moveable church furnishings held by the churchwardens on special trust for the Congleton Parish PCC and which requires a faculty for disposal since the Congleton Parish PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement is written off.

All capital expenditure is therefore recorded as payments in the year of expenditure. The only fixed assets to appear in Parish accounts are investments. All building work and changes to buildings have to be authorised by the Diocese under a Faculty system. All Parish property has to be recorded in asset inventories (called Terriers, one for each church).

(f) Investments

Managed fund investments are recognised initially at fair value. Investments are held in funds managed by the CCLA The CCLA determines the entry prices, selling prices and valuations. They are measured at the year end at fair value with changes recognised in ‘net gains / (losses) on investments’ in the SOFA if the shares are publicly traded or their fair value can otherwise be measured reliably.

Some managed fund investments, being medium or long term in nature, have been reclassified as Fixed assets. These are now shown in the accounts under the heading of Fixed Assets rather than Current Assets. Other Current asset investments are short term highly liquid investments and are held at fair value. These include cash on deposit and cash equivalents with a maturity of less than one year.

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(g) Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(h) Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

(i) Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

(j) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

(k) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

(l) Judgements and key sources of estimation uncertainty

It has been judged that there are no future events or matters which would affect the figures shown in the current financial statements.

33

15.2 ANALYSIS OF INCOME

----- Start of picture text -----
THE PARISH OF CONGLETON
FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022
NOTES - continued
Unrestricted Funds Restricted TOTAL TOTAL
General Designated Funds 2022 2021
£ £ £ £ £
2. DONATIONS AND LEGACIES
Congregational Regular Giving 84,952 7,478 92,430 90,914
Donations, Appeals etc 13,723 475 10,219 24,417 13,890
Tax recovered (Gift Aid, VAT) 24,611 1,495 26,106 23,934
Grants 986 986 1,006
Legacies
124,272 475 19,192 143,939 129,743
3. CHARITABLE ACTIVITIES
Fees for Weddings, Funerals etc 17,355 17,355 10,100
Bank Interest 84 2,247 2,331 71
17,355 84 2,247 19,686 10,171
4. OTHER TRADING ACTIVITIES
Fundraising & Misc. Income 3,133 19 3,152 915
Hall & Community Centre Income 53,799 53,799 32,768
3,133 53,799 19 56,950 33,683
5. INVESTMENTS
Share dividends 714 34,126 34,840 33,695
714 0 34,126 34,840 33,695
----- End of picture text -----

34

15.3 ANALYSIS OF EXPENDITURE

FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022
NOTES - continued
Unrestricted Funds Restricted TOTAL TOTAL
General Designated Funds 2022 2021
£ £ £ £ £
7. RAISING FUNDS
Cost of Fund Raising 178 178 262
178 0 0 178 262
8. CHARITABLE ACTIVITIES
Parish Share 69,667 69,667 67,486
Charities & Mission 2,956 29,909 32,865 31,657
Insurance 12,980 12,980 12,588
Routine Parish RunningCosts 47,225 188 137 47,550 42,674
Other Major Costs 4,766 4,766 33,934
132,828 188 34,812 167,828 188,339
9. OTHER EXPENDITURE
Hall & CommunityCentre Costs 34,887 34,887 31,260
0 34,887 0 34,887 31,260

35

15.4 GOVERNANCE COSTS (AUDITOR’S/ INDEPENDENT EXAMINER’S REMUNERATION)

The provision made for independent examiner’s remuneration for 2022 is £200. (The remuneration in 2021 was £200).

However , the charity’s gross income exceeded £250,000 and as the examiner must be a member of a body listed in S145 of the Act, the trustees have had to take action to appoint a suitably qualified person. Consequently, there will be an additional cost.

15.5 TRUSTEES’ AND KEY MANAGEMENT PERSONNEL REMUNERATION

The trustees neither received nor waived any remuneration during 2022 year (2021: £NIL), except for the Children & Families’ Missioner, a full-time employee who was made a Trustee during 2020.

This trustee, Mr Nicolas Blackmore, received a gross salary £28,791 in 2022 (2021 £28,091), and employee benefits for pension of £1,152 in 2022 (2021 £1404)

He was the only Trustee who received reimbursement for expenses during the year: £547 (2021: £212)

15.6 STAFF COSTS AND EMPLOYEE BENEFITS

The average monthly number of employees and full time equivalent (FTE) during the year was as follows:

2022 2022 2021 2021
Number FTE Number FTE
Raising funds Nil Nil
Charitable activities 3 2 4 2
Governance Nil Nil
TOTAL 3 2 4 2

36

The total staff costs and employee benefits were as follows:

2022 2021
Wages and Salaries 45,679 44,428
Social Security 3,538 3,301
Defined contribution pension costs 1,697 1,663
Other employee benefits Nil Nil
50,914 49,392
No employees received total employee benefits
employer pension costs) of more than £60,000.		 (excluding

15.7 FIXED ASSET INVESTMENTS

2022 2021
Managed fund investments 1,171,429 1,327,725

The fair value of listed investments is determined by reference to valuations provided by the CCLA who manage the funds. Their valuation will be based on the quoted prices for identical assets in an active market at the balance sheet date.

37

15.8 FUND MOVEMENT SUMMARY

THE PARISH OF CONGLETON

Fund movement summary Selected period: 01 January 2022 to 31 December 2022

F und F und B alances Inco ming Outgo ing T ransfers Gains and Jo urnal Enties F und balances
bro ught fo rward R eso urces R eso urces Lo sses C arried fo rward
Agency - "Agency" FUND — — — — — — —
(Designated fund)
PCCRepairs - PCC Major 8,750 — — 5,000 — — 13,750
Repairs Fund
PCC-Refrsh - PCC 110 475 188 — — — 397
Refreshments fund
SPOldDevlt - St Peter's 102,008 3,566 90 — (10,067) — 95,417
Old Development
SPAdcroRes - St Peter's 508,841 12,867 816 (1,497) (57,210) — 462,185
Adcroft Legacy
Restoration
SPAdcroOut - St Peter's 134,949 3,189 — — (14,302) — 123,835
Adcroft Legacy Outreach
SPBldMaint - St Peter's 3,503 50 — 1,497 — — 5,050
Building Maintenance
MVHSavings - Mossley 6,448 84 — — — — 6,532
Village Hall Savings
SPAdcroDev - St Peter's 672,639 15,941 3,600 — (71,512) — 613,468
Adcroft Legacy Devel't &
Reordering
PCC-CFMin - PCC		 11,804 18,753 29,909 — — — 648
Children & Families
Ministry
PCCMission - PCC		 2,305 — — — — — 2,305
Mission fund
General - General fund 56,978 145,473 133,006 (5,000) (3,204) — 61,241
ChappLeg - Chappell 71,835 922 — — — — 72,757
Legacy
HTHiggAccI - 6,734 86 — — — — 6,820
Higginbothom Legacy
Accum Inc
HTOrgan - Miss Matthias 642 9 — — — — 650
Organist Training Fund
MVHPremis - Mossley 22,856 16,926 7,966 — — — 31,815
village hall premises
SPOrgan - St Peters 1,030 102 350 — — — 782
organ repairs
SPBelltow - St Peter's ** 3,804 80 47 — — — 3,837
Bell tow er fund
SSThanks - St Stephens 5,408 20 — — — — 5,428
Thanksgiving fund
SPChild - St Peter's ** 62 — — — — — 62
Children's fund
SPCemet - St Peter's ** 4,457 — — — — — 4,457
Cemetery fund
Buglaw CC - St John's 24,380 36,873 26,921 — — — 34,332
Buglaw ton Community
Centre premises
T o tals 1,649,544
There may be minor		 255,415
202,893
discrepancies in the totals if the		 —
(156,295)
—
pence are not being shown		 1,545,770

09 March 2023 Page 1

38

15.9 FUND STATEMENT OF CHANGE

THE PARISH OF CONGLETON Fund statement of change 01/01/2022 to 31/12/2022

Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward		 Brought forward
Movement
Carried forward
Fund Unrestricted
D esignated
R estricted		 Endo wment
Unrestricted
D esignated
R estricted		 Endo wment
Unrestricted
D esignated
R estricted		 Endo wment
Agency
PCC-Refrsh
PCCRepairs
SPOldDevlt
SPAdcroRes
SPAdcroOut
SPBldMaint
MVHSavings
SPAdcroDev
PCC-CFMin
PCCMission
General
ChappLeg
HTHiggAccI
HTOrgan
MVHPremis
SPOrgan
SPOldReord
SPOldRestn
SPBelltow
SSThanks
SPOldMaint
SPChild
SPCemet
Buglaw CC		 —
24,380
—
—
—
4,457
—
—
—
62
—
—
—
—
—
—
—
—
5,408
—
—
—
3,804
—
—
—
—
—
—
—
—
—
—
—
1,030
—
—
22,856
—
—
—
—
642
—
—
—
6,734
—
—
—
71,835
—
56,978
—
—
—
—
—
2,305
—
—
—
11,804
—
—
—
672,639
—
—
6,448
—
—
—
—
3,503
—
—
—
134,949
—
—
—
508,841
—
—
—
102,008
—
—
8,750
—
—
—
110
—
—
—
—
—
—		 —
9,952
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
20
—
—
—
33
—
—
—
—
—
—
—
—
—
—
—
(248)
—
—
8,960
—
—
—
—
9
—
—
—
86
—
—
—
922
—
4,263
—
—
—
—
—
—
—
—
—
(11,155)
—
—
—
(59,171)
—
—
84
—
—
—
—
1,547
—
—
—
(11,114)
—
—
—
(46,656)
—
—
—
(6,591)
—
—
5,000
—
—
—
287
—
—
—
—
—
—		 34,332
—
—
—
62
—
—
—
4,457
—
—
—
—
5,428
—
—
—
—
—
—
—
—
—
—
—
3,837
—
—
—
782
—
—
—
—
—
—
—
650
—
—
31,815
—
—
—
—
72,757
—
—
—
6,820
—
—
—
2,305
—
61,241
—
—
—
—
—
613,468
—
—
—
648
—
—
—
5,050
—
—
6,532
—
—
—
—
462,185
—
—
—
123,835
—
—
13,750
—
—
—
—
95,417
—
—
—
—
—
—
397
—
—
—
Totals 56,978
67,064
1,525,502
—		 4,263
24,282
(132,319)
—		 61,241
91,346
1,393,183
—

09 March 2023 Page 1

39

15.10 LISTING OF FUNDS

GENERAL fund. Monies for which there are no restrictions on how used.

DESIGNATED FUNDS

The charity operated 8 Designated funds (i.e. Unrestricted but “ring-fenced”) as follows:

Mossley Village Hall Savings fund . Used to keep savings separate from its day-to-day monies.

Mossley Village Hall Premises fund . Used to keep day-to-day operation of the Hall separate from other Parish monies. (Total figures only are consolidated into the final Parish Accounts.)

St Peter’s Children’s fund . Consists of donations to provide facilities for very young children (“Mum’s & Tots”).

St Peter’s Cemetery fund . Used to set aside fees from burials for future major expenditure in the cemetery.

St John’s Community Centre Premises fund . Used to keep the operation of the Centre separate from other Parish monies. (Total figures only are consolidated into the final Parish Accounts.)

PCC Major Repairs fund . (Previously Churches’ Contingency fund) Set aside for major repairs or other unexpected expenses for St Stephen’s, St John’s and Holy Trinity.

PCC Refreshments fund . Monies from teas, coffees, etc., between services in church to be used as decided by the PCC.

“Agency” fund. Used for receipts on behalf of, and the subsequent payments to, outside agencies. These are not taken as either income or expenditure for the Parish.

RESTRICTED FUNDS

The charity operates 13 Restricted funds, as follows:

PCC Children & Families Ministry fund. (Previously PCC Youth fund). Grants and donations for the employment of a Children & Families Missioner.

PCC Mission fund . Monies retained from Parish Giving for Mission activities.

Chappell Legacy fund . The residue of a legacy for the Chappell Centre/Mossley Village Hall site.

Higginbottom Legacy Accum. Income fund . A legacy and donations for expenses to the interior of Holy Trinity church.

40

Miss Matthias’ Organist Training fund . A legacy for organist training.

St Stephen’s Thanksgiving fund . A legacy and donations for use on the church building.

St Peter’s Old Development fund . Historical legacies, donations and grants for repairs and alterations to the fabric of the church.

St Peter’s Bell Tower fund . Donations for maintenance of the church bells and ringing equipment.

St Peter’s Adcroft Legacy Development Reordering fund . Part (50%) of the 2019 legacy, to be used for reordering the interior of the church and further development of the site.

St Peter’s Adcroft Legacy Restoration fund . Part (40%) of the 2019 legacy, to be used to restore the fabric of the church.

St Peter’s Adcroft Legacy Outreach fund . Part (10%) of the 2019 legacy, to be used for outreach to the local community.

St Peter’s Building Maintenance fund . Required by Heritage England to show that, at the start of each year, an agreed amount has been set aside for maintenance of the fabric of the church. (Replaced a Designated fund at the end of 2019.)

St Peter’s Organ Repairs fund . A legacy for major work on the church organ.

The charity operates a defined contribution pension plan for its employees.

The amount recognised as an expense in the period was £1,697 (2021 - £1,663).

41