2022-12-31-accounts

		Page
Reference and Administrative Details
Trustees' report		2-13
Independent Examiner's	Report	14
Statement ofFinancial	Activities	15
Balance Sheet		16
Cash Flow Statement		17
Notes to the Financial	Statements	18-28
These pages do not form part ofthe statutory accounts:
Statement ofFinancial	Activities by Fund	29

			Reference and Administrative Details
Trustees Clergy	and Officers:		The Revd Martin Cannam, Rector
			Captain Michael Barritt RN, Reader	(Designated)
			The Revd Josh Carlson, Associate Rector
			The Revd Dan Harris, Curate (curacy ended 20/3/22)
			Mr Clive Pleasance, Churchwarden	(resigned 4/5/22)
			Mr Graham Derrig, Churchwarden	(appointed		4/5/22)	and Reader
			(Designated) (appointed 27/11/22)
			Mr David Rushworth, Churchwarden	and Deanery Synod Representative
			Mr David Wetherell, Deanery Synod Representative
			Dr Christine Wetherell PhD, Deanery Synod Representative
			Mr Michael Donnan, Hon. Treasurer
Secretary:			Mrs Sarah Hall
Other Officers	and Trustees:		Mrs Lindsay Howe, Elected Council
			Mrs Ruth Leach, Elected Council
			Mrs Helen Page, Elected Council
			Ms Sophia Nelson, Elected Council
			Mr Noah Cambridge, Elected Council (resigned 25/5/22)
			Miss Bethany Penn, Elected Council (resigned			25/5/22)
			Mrs Helen Mooney, Elected Council
			Mrs Julie Draper, Elected Council
			Mr Ray Frobisher, Elected Council
			Mr Mark Elson, Elected Council (resigned		16/3/22)
			Ms Victoria Evans, Elected Council	(resigned		19/1/22)
			Mr Graham Sharpe, Elected Council (resigned			25/5/22)
			Ms Ruth Dyke, Elected Council (appointed		25/5/22)
			Ms Caroline Mainey, Elected Council (appointed 25/5/22)
			Mr David Ost, Elected Council (appointed		25/5/22)
			Ms Geraldine Pleasance, Elected Council		(appointed		25/5/22)
			Mr Stephen Blair, Elected Council	(appointed		25/5/22)
Piincipal Office:			The Parish Office
			St Peter's Church
			Village Road
			Heswall
			Wirral, CH60 ODZ
Charity Registration		Number:	1135105
Bankers:			Uoyds Bank
			137Telegraph Road, Heswall
			Wirral, CH60 OAN
Independent	Examiner:		Hailwood &Co
			392-394Hoylake Road, Moreton
			Wirral, CH46 6DF

national	church	church	church		and	and	Diocesan	Diocesan	strategy changes.	strategy changes.	strategy changes.	strategy changes.	strategy changes.		Diocesan strategy through Deanery and
															Diocesan Synod representation, reports and
															discussion.
Ineffective		governance.													Maintain an active and balanced PCC, ensuring
															it is closely involved with planning and
															monitoring activities and finances
Loss of key			members				of clergy			or	staff	without			Have realistic succession planning, suitable
suitable	succession					planning.									notice periods and effective handovers.
Church Services
Decline	in	congregation						numbers.							Maintain quality of hospitality, worship, (both
															in church and online), teaching and praying and
															seek to attract new church attendees.
Decline	in		quality				of	church		services			and/or		Seek to maintain high quality clergy, preaching
occasional		offices.													staff and worship and prayer offerings and
															implement/continue to offer welcoming
															hospitality. Continue to develop online
															facilities.
Failure		to		communicate					effectively				with		Seek to improve existing communication
congregations															channels
Safeguarding				/	Health			&Safety
Safeguarding					issue/allegation					(young			people		Parish Safeguarding Policy. DBS checks on
and vulnerable					adults).										volunteer recruitment, safeguarding training,
															Parish Safeguarding Officer in place, PCC
															advised of any safeguarding issues reported to
															Diocese.
Serious		injury				to	adult		or	young			person		Policies for Parish buildings and activities
attending,			volunteer,					contractor			or member			of	classed as Padish activities including risk
staff.															assessments, regular updates to risk
															assessments, third party insurance.
Physical disaster						(e.g.		fire)							Ensure Fire risk assessment up to date, fire
															extinguishers regularly checked, effective
															means of escape, recovery planning to ensure
															continued operation, up to date insurance
															cover.
legal
Failure	to		meet			legal		requirements:				Parochial			Develop policies, procedures and controls that

Church Councils	Church Councils	(Powers)	(Powers)	(Powers)	Measure	Measure	Measure	1956	1956	and	are legally compliant and document these.
the Church	Representation				Rules,		Charity			Law,	Review effectiveness of these regularly.
Employment	Law,	Health		Ik	Safety Regulations						Insurance.
Serious personnel		issues									Best practice employment policies/procedures.
											Manage employee and clergy expectations.
											Insurance cover. DBSchecks.
Financial
Poor budgeting,		loss		of	assets,			unexpected			Internal controls to protect cash and other
liabilities.											assets and to prevent unauthorised
											commitments. External auditing or checks.
											Ensure these controls are in operation.
Poor management		ofinvested assets									Policy set by Finance Committee, appointment
											of suitably qualified investment managers
											where necessary. Active monitoring and
											market comparison, diverse asset allocation
											where appropriate. Diocesan management of
											endowment funds.
Failure of	Parish	administration					and		financial		Strengthen IT network and Parish
systems.											administration/finance system management.
Financial fraud											Strict controls over payments require all
											payments to be authorised by the Rector, two
											signatures to cheques and two separate
											authorisations for electronic payments. Cash
											receipts from collections should be signed off
											by Duty Warden and another.
Property /	Premises
Inadequate	investment			in	premises.						Develop rolling programme for maintenance of
											premises, effective Fabric Committee.
Issue with	third		party		hire	or		third		party	Ensure Hire documentation and controls are in
activities on church			premises								place.
Building Project
Inadequate	management				ofProject						Employ qualified and competent Project
											Manager
The full amount		for the			project			is	not	raised	Ensure tight controls over budgeting and
and/or the project			is	started		but		runs		out of	spending once building is started. Do not start
money before completion											building until certainty of adequate funding to
											complete the project sufficient that the building
											can be used. Keep the Parish and everyone in

					Heswall and beyond fully informed of progress
					towards the target by regular and extensive
					communication.
The Builder	ceases totrade/goes				Ensure watertight contract provides for stage
bust/materially breaches contract					payments only on Project Manager's certificate that specific work has been completed or
					specific materials have been delivered to site
					and are free of any claim. Ensure contract
					provides for termination ofcontract on material
					breach by the builder.
The Architect ceases to trade/goes			bust/		Ensure Building Steering Group are kept fully
materially	breaches contract				informed of progress on the build, to simplify
					finding another architect
Unforeseen	costs				Do as much research as possible beforehand to
					ensure that there are no surprises. Do not
					agree to any changes once the build has started
Injury to persons/damage buildings/local disturbance		to adjoining			Ensure builder has adequate third party insurance (insist on seeing policy and checking
					it) The builders policy will only commence once
					he starts on site - until then, we will be liable
					for any public liability claims, so should take out
					basic site insurance to cover us against this and
					any gaps in the builder's policy.
Unable to	find suitable candidate for catering				Engage Agency Catering Manager
manager
Unable to	find sufficient volunteers			to staff	Restrict Catering provision
catering services
Revenue is insufficient to		fund salary of			Engage Agency Catering Manager
catering manager
Covid 19
Physical congregation fails to return in church				to worship	Maintain quality of hospitality, worship (both in church and online), teaching and praying and
					seek to attract new church attendees
Member	ofclergy catches	Covid 19			Continue to observe any regulatory social
					distancing and hygiene conditions
Member 19	ofphysical congregation		catches Covid		Continue to require all persons present at church services to observe any regulatory social
					distancing and hygiene conditions

Rector:			Rev Martin Cannam;
Associate	Rector:		Rev Josh Carlson;
Organist	and Choral Director:		Mr Andrew Peckham-McRea
Curate:			Rev Dan Harris (until 20	March 2022)
Self Supporting Youth Worker:			Mrs Christine Blair;
Children	and Family Leader:		Mr Andrew Field-Davies	(Until September 2022);
Associate	Youth Worker:		Miss Dani Smith
Receptionist / Administrator:			Mrs Julia MacGregor;
Receptionist/ Information		Manager:	Mrs Sarah Hall;
Assistant	Treasurer:		Mrs Alison Collins (until	May 2022)
			Mrs Pamela Francis (from May 2022)
Youth Interns:			Christina Rauhut and Lenja Wehner

	Unrestricted	Unrestricted	Restricted Endowment	Restricted Endowment	Total	Total
		funds	funds	funds	2022	2021
	Note
Income and endowments:
Donations and legacies	2	344,184	273,839		618,023	647,494
Charitable activities	3	64,433	1,661		66,094	50,668
Investment income	4	17,488	7,219	3,168	27,875	21,755
Total income		426,105	282,719	3,168	711,992	719,917
Expenditure:
Charitable activities	5	357,390	36,647		394,037	395,334
Other	6	6,538	9,842		16,380	16,010
Total expenditure		363,928	46,489		410,417	411,344
Net income/(expenditure)		62,177	236,230	3,168	301,575	308,573
Gross transfers between funds		3,043	39,702	(42,745)
Other recognised gains/(losses)		(5,455)	-	(7,878)	(13,333)	15,677
Net movement in funds	15	59,765	275,932	(47,455)	288,242	324,250
Reconciliation offunds
Total funds brought forward	15	375,040	2,571,385	91,875	3,038,300	2,714,050
Total funds carried forward	15	434,805	2,847,317	44,420	3,326,542	3,038,300

			2022	2021
		Note
Fixed assets
Tangible assets		10	2,287,426	1,178,746
Investments		11	398,623	450,169
			2,686,049	1,628,915
Current assets
Debtors		12	25,493	34,388
Cash at bank and in hand		17	797,367	1,421,877
			822,860	1,456,265
Creditors: Amounts	falling due within one year	13	(182,367)	(46,880)
Net current assets			640,493	1,409,385
Net assets			3,326,542	3,038,300
Funds ofthe charity:
Endowment funds		15	44,420	91,875
Restricted funds		15	2,847,317	2,571,385
Unrestricted income	funds
Unrestricted funds		15	434,805	375,040
Total funds		15	3,326,542	3,038,300

					2022	2021
				Note
Cash flows from operating activities
Net cash income					288,242	324,250
Adjustments to cash flows from	non-cash	items
Depreciation					9,842	9,842
Revaluation ofinvestments					13,333	(15,677)
					311,417	318,415
Working capital adjustments
(Increase)/decrease in debtors				12	8,895	(5,511)
Increase/(decrease) in creditors				13	135,487	38,888
Decrease in provisions
Net cash flows from operating	activities				455,799	351,792
Cash flows from investing activities
Purchase oftangible fixed assets				10	(1,118,522)	(158,860)
Sale oftangible fixed assets				10
Purchase ofinvestments				11	(2,632)	(163,398)
Sale ofinvestments				11	40,845	76,425
Net cash flows from investing	activities				(1,080,309)	(245,833)
Net (decrease)/increase in cash and cash		equivalents		17	(624,510)	105,959
Cash and cash equivalents at	1 January			17	1,421,877	1,315,918
Cash and cash equivalents at 31December				17	797,367	1,421,877
Reconciliation ofnet cash flow	to movement		in net funds
(Decrease) /increase in cash					(624,510)	105,959
Net funds at I January					1,421,877	1,315,918
Net funds at 31 December					797,367	1,421,877

2	Income from donations	Income from donations	and	legacies
					Unrestricted		funds		Restricted	Total	Total
					Designated		General		funds	2022	2021
	Donations and legacies:
	Appeals,	donations	and legacies		97,531			942	252,643	351,116	370,007
	Gill aid	reclaimed						46,935	21,196	68,131	82,221
	Direct giving						198,776			198,776	195,266
					97,531		246,653		273,839	618,023	647,494
3	Income from charitable		activities
						Unrestricted		funds	Restricted	Total	Total
							General		funds	2022	2021
	Fees and sundries							48,573	1,661	50,234	22,428
	Hall lettings							15,860		15,860	8,763
	Insurance claims										15,727
	Grants receivable										3,750
	Magazines	etc.
								64,433	1,661	66,094	50,668
4	Investment	income
				Unrestricted		funds	Restricted		Endowment	Total	Total
					General			funds	funds	2022	2021
	Dividends,	interest and	rent			17,488		7,219	3,168	27,875	21,755
						17,488		7,219	3,168	27,875	21,755

Expenditure on charitable	Expenditure on charitable	activities
		Unrestricted	funds	Restricted	Endowment	Total	Total
		General		funds	funds	2022	2021
Diocesan share		170,186				170,186	127,114
Clergy expenses			1,827			1,827	1,507
Rent and rates			18,331			18,331	19,326
Other property expenses			9,543			9,543	83,885
Uganda mission				12,596		12,596
Stafftraining and support			10,058			10,058	14,897
Stationery and postage			777			777	655
Telephone			1,548			1,548	1,440
Equipment costs			4,144	2,254		6,398	7,933
Insurance			8,809			8,809	10,570
Miscellaneous
Bank charges			487	1,464		1,951	2,034
06icewages and salaries			31,086			31,086	27,976
Professional fees
Water rates			2,139			2,139	6,539
Upkeep ofchurches			11,014			11,014	6,090
Upkeep of churchyard	and	walls	5,890			5,890	6,643
Halls running costs			7,499			7,499	7,705
Youth projects and parish resources			14,475			14,475	1,403
Youth and children's	leader salaries		19,924	20,333		40,257	34,996
Other wages and salaries			13,577			13,577	10,499
StPeter's school costs			5,000			5,000	5,140
Grants paid			19,786			19,786	17,625
Sundry expenses			1,290			1,290	1,357
			357,390	36,647		394,037	395,334

Analysis of	governance	governance	and	other costs
					Unrestricted	funds	Restricted	Total	Total
					General		funds	2022	2021
Governance	costs
Independent	examination		and	accountancy	fees:
Independent		examination		fees		1,146		1,146	1,081
Other accountancy fees						5,392		5,392	5,087
						6,538		6,538	6,168
Other costs
Depreciation							9,842	9,842	9,842
						6,538	9,842	16,380	16,010

Trustees remuneration	and expenses		2022	2021
The Charity made the	following transactions	with Trustees:
Mileage and telephone expenses			2,211	1,840

11	Fixed asset investments
		Listed	Unlisted	Total
	Other investments
	Cost or valuation
	At 1 January 2022	138,219	311,950	450,169
	Additions	125	2,507	2,632
	Disposals	(39,702)	(1,143)	(40,845)
	Revaluation	(13,333)		(13,333)
	At 31December 2022	85,309	313,314	398,623

Debtors
			2022	2021
Prepayments			2,464	2,040
Vat recoverable	on works			11,505
Other debtors			23,029	20,843
			25,493	34,388
Creditors: amounts		dure within one year
			2022	2021
Other taxation	and	social security
Accruals			182,367	46,880
Deferred income
			182,367	46,880

Obligations under leases and hir	e purchase con	tracts
			2022
The total value offuture minimum	lease payments	was as follows:
Within one year
In two to five years

Funds
						Other
		Opening	Incoming	Resources		fecogtllsed	Closing
		balance	resources	expended	Transfers	gains	balance
Unrestricted	funds
General funds		139,233	328,574	(363,928)	36,043	(5,455)	134,467
Designated funds		235,807	97,531		(33,000)		300,338
Total unrestricted		375,040	426,105	(363,928)	3,043	(5,455)	434,805
Restricted funds
StPeter's Centre		750,613		(8,589)			742,024
The Lighthouse	Church	1,609,272	234,672	(1,464)	39,702		1,882,182
Castle Drive		120,308		(1,253)			119,055
Uganda Fund			30,468	(12,596)			17,872
Other			2,511	(2,254)			257
StPete& Chuteh Restoration		8,946	1,188				10,134
Youth k Chihhen's	Wottt	82,246	13,880	(20,333)			75,793
Total restricted		2,571,385	282,719	(46,489)	39,702		2,847,317
Endowment	funds
Permanent		91,875	3,168		(42,745)	(7,878)	44,420
Total funds		3,038,300	711,992	(410,417)		(13,333)	3,326,542

Analysis ofnet assets betwe	en funds
	Unrestricted funds	Restricted	Endowment	Total	Total
	General	funds	funds	2022	2021
Tangible fixed assets		2,287,426		2,287,426	1,178,746
Fixed asset investments	279,203	75,000	44,420	398,623	450,169
Current assets	337,969	484,891		822,860	1,456,265
Current liabilities	(182,367)			(182,367)	(46,880)
Total net assets	434,805	2,847,317	44,420	3,326,542	3,038,300
Analysis ofnet funds
			As at	Net cash	As at
			01/01/2022	inflow	31/12/2022
Cash at bank and in hand			1,421,877	(624,510)	797,367

Capital but	expenditure not provided	that has been contracted for for	973,265	2,091,787