2022-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church Barnston

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Christ Church Barnston with St Michael’s Pensby

Annual Report and Financial Statements 2022

Diocese of Chester Parish number 0801 Charity number 1135685

Christ Church Barnston with St Michael’s Pensby

Index page 1 Chairman’s Report page 2-4 Report of the trustees page 5-8 Trustees of the parish page 9

Chairman’s report

The gospels record Jesus' surprising response to being informed of the arrival of his mother and brothers. Turning to those sitting at his feet as he taught he said: "Here are my mother and my brothers! Whoever does God’s will is my brother and sister and mother," (Mark 3:31-33). Jesus took the opportunity to emphasise the bonds his followers share, discipleship brings us into family – united to Jesus by faith, we're joined together in him, a reality expressed in the context of the local church. The Apostle Paul famously employed the analogy of human anatomy to describe the functional relations within the church family, we are one body comprising many parts and each part has a different contribution to make (1 Cor. 12:12-26). Our Annual Parochial Church Meeting Report is a record of how we have lived out our family bonds, as a body, with many members generously serving the whole. It represents a huge commitment, family members pulling together to make our life and witness happen. We have cause to be grateful to the Lord for his provision and kindness towards us, and to the many who have so diligently served. Whilst time and space do not allow for the naming of names, for both the visible and the unseen ministries the scope of activity is broad, the labour invested immense and the benefit potentially immeasurable – as Paul, in light of resurrection certainties, urged the Corinthians: "Always give yourselves fully to the work of the Lord, because you know that your labour in the Lord is not in vain," (1 Cor. 15:58). Let us pray that our labours 'in the Lord' bear much fruit for his glory through the growth of our discipleship, community life and mission. On a personal note, as a family we want to express our gratitude for the care we have received since joining the parish in March. We have been blessed by much kindness, thoughtfulness and support. We regard it as no small privilege to serve with you here and look forward to all the Lord has for us as a church family in the future.

Looking forwards, there are many challenges ahead. Not only are we experiencing testing times globally, with conflict, climate emergency and cost of living crisis, but closer to home our culture has long been rejecting its Christian moorings. Pressure is building from outside and within the church to conform or be cancelled. It is perhaps reassuring to note that it has seldom been any different, the Church has been pushed to the margins before, and from the margins has thrived, making an impact as 'salt of the earth and light of the world.' The chaos and confusion of our own times affords us the opportunity to display the unique reconciling power of Jesus as a united and reordered community, and to proclaim the word of hope in Christ to a thirsty world. Standing fast on the foundation of our Saviour, we too can function as salt and light, as a city on a hill, indeed we must if we're to be faithful, in the words of Jesus, our verse for the year, to "let our light shine before others, that they may see our good deeds and glorify our Father in heaven" (Matt. 5:13-16). In order to do that we need to keep on growing together in discipleship, in the working out of our bonds in Christ, and we need to further consider how we do that visibly, as church family, to commend the good news to our community and beyond. This accords with Jesus' prayer for his church (John 17:20-23), it is his strategy for his mission. As we align with his heart, we might be on the margins, but we can no less thrive and no less make an impression for the sake of the gospel. We will hear more on this in the coming year, I encourage us all to continue to play our part in the life and witness of the church as family and to have great expectations as we give ourselves to the work of the Lord, because our "labour in the Lord is not in vain."

Christ Church Barnston

During the past year at Barnston we have focused on two important broad areas: moving on from the disruption that occurred as a combined result of the Covid pandemic and the vacancy, and undertaking the long-awaited building work that was essential for maintaining the fabric of our Church building. It’s been great to note that Chris, Immy, Isaac and Ezra have now celebrated their first year with us. How time has flown! We’ve seen an encouraging growth in the number young families and children joining us. There’s been a subtle change in the style of the 10:30 service, to provide an attractive, thought-provoking,

challenging and enjoyable space to come together for fellowship, worship and learning – for all ages. We’ve even had special unexpected guest appearances from Buzz Lightyear and Spiderman. The 08:30 service continues to serve a faithful group of worshippers and now, with the building repairs completed, the bell can again be rung, to politely encourage any latecomers! We are especially thankful for the service of Mark Chapman, Associate Warden for this service. Lois Millington, our other Associate Warden, has continued to play a crucial role in the smooth running of Barnston in many ways, not only in supporting both 08:30 and 10:30 services, but also in many other roles, practical and spiritual. And without Ce’s important help and support, the Warden would be totally lost! Becky Haslam has performed a great job in keeping the Church and Hall nice and clean. The Church grounds continue to be in an excellent state, thanks to Geoff Bell, Jim Parr and their team of expert handymen. The Christmas trees, made from pallets lit up the night for many weeks. People from all around the Wirral admired these decorations.

Importantly, thanks to the generous bequests of Linda Slorach and Julia Oxley, we have finally managed to undertake and complete the long-awaited essential repair work to the fabric of our Church building. Full details of this can be found in a separate report on buildings. This has only been achievable through the hard work of Bob Fiddaman, to whom we are all most indebted. Bob has diligently and patiently overseen this major project from start to finish, and also provided essential oversight for the Church building and Hall in general. Andrew Patterson has continued to play a key role in overseeing the audio-visual system at Barnston, ensuring that our sermons are digitally recorded and made available on the website.

Full accessibility has long been a problem at Barnston. We are pleased to have planned, costed and identified funding for modest structural changes to the Choir vestry, which will provide an accessible toilet and better baby changing facilities. We have also started to introduce wheelchair-friendly seating by increasing the space between some pews. Finally, as we start another year together, we hope to move forward in our worship, fellowship and mission – supporting each other, building on what has already occurred, and looking outwards to reach, welcome and share Jesus with people from our local community. This may require utilising our buildings in different ways and, given the pressing need to repair the Church Hall roof, consider whether structural changes to the Hall can facilitate our mission. Standing still is not an option!

St Michaels Pensby

Over the last year we have continued to come together as a church family to serve God with what we have and learn more about Him. We are blessed with such a fantastic building, one that adapts daily to open our doors and welcome people in, whether that be for a church service, a way to reach out to those in our community, hold meetings, events or external bookings. This would not be possible without the generosity, willingness and commitment of many members of our church.

Each week we continue to run three services, Sundays at 9.30 and 5.30 and Wednesdays at 10.30. Over the year we have welcomed visitors, seen people join us more regularly and continue to meet as a church family. It is very much a team effort to see these services take place each week; with people serving in the different areas of church life, whether that is in hospitality, music, technology, children’s work, leading from the front or prayer ministry. A big thank you to those who freely give their time and use their God given gifts, to enable these areas to run smoothly so we can worship God together, it is greatly valued and appreciated! These areas however, are mostly very stretched, running on hard working but too small teams and we are always looking for people to come and help wherever they can.

Particular thanks to Aud Leatham, David Reed and Richard Watson who help to open (and close) the building for St Michael’s services, prepare the communion table and welcome people, as well as being a consistent presence and support behind the scenes. Aud has also continued to serve faithfully as verger, assisting many people in her role. Peter and Liz Geddes bring their expertise and experience to church life. As well as this, a huge thank you is needed to a number of people who give significant time and effort to

help maintain our building and grounds to such a high standard over the year, helping to make it a welcoming place to be. Thank you to John Garner and John Burgess for caring for St Michael’s grounds so well, seen to many as they pass by. Jim Parr, Geoff Bell, Bill Mankin and the rest of the Thursday team at Christ Church have brought their skills and enthusiasm to fix a variety of issues as they have arisen. Becky Haslam has diligently cleaned the building each week and been flexible as we’ve got busier and to Teresa Burgess has faithfully decorated the church so beautifully with flower arrangements. Viv Francis has taken on the role of Health and Safety officer this year and has been very supportive and pro active to ensure we have a safe building and has helped wherever has been needed. Cecelia has been incredibly organised as she has managed all the communication and administration of the hall bookings. Thank you to Bob Fiddaman as he continues to help and advise on a wide range of building matters that occur. Bob liaised with the Pensby Community Association and Thingwall Nurseries to secure and erect a Christmas tree on the lawn. This was a brilliant addition to the Christmas celebrations, enabling annual carols around the tree to be held. With the fir tree, as well as the wooden trees made out of pallets by Christ Church’s Thursday team, it brought such a festive feel to the church grounds.

It has been brilliant to see St Michael’s open each morning, Tuesday to Friday, over the winter months for our Warm Hub. It has been an open door, a warm place and a cheery welcome to members of our church and our wider community. It has been a joy to see new and familiar faces pop in for a drink, relationships established and an opportunity to help where it is needed. I pray this work has laid a foundation to further relationships in our parish and reach out with the love of Jesus.

We have seen the return of holding different church events at St Michael’s. The end of February saw the show ‘A Day in the Life’ taking place. Many members of the church family took part, with hours of practices and organisation. It was a brilliant opportunity to bring both churches together, invite friends and proved to be a huge success. Thank you to Coral and team for your creativity and hard work! We have also seen celebrations at Harvest, Advent and Epiphany, involving good food and fellowship, but also a chance to consider the significance of this time in the church calendar. As we reflect on the last year, I am grateful to God that he has sustained us, and as we continue to look to him as a Parish, I am excited and hopeful to see what the next year brings.

Report of the Trustees:

A. Objectives and Activities

Purpose. The primary objective is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC (Powers) Measure 1956 states that the PCC is to co-operate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

In 2017 the PCC agreed the Purpose Vision and Values of the church

Our Purpose: To make Jesus known and to grow together in him

Our Vision: To be bigger and more representative of the community, equipping everyone for ministry. Our Values: We will be a church…

defined by grace directed by the Bible dependent in prayer with compassion for our neighbours confident and joyful in our faith

The Parish has continued to pursue its purpose "to maintain and promote the spiritual teaching of the Church of England”.

2. Ensuring our work delivers our aims

We review our work each year and consider outcomes and plans for the future. We take account of the Charity Commission's general guidance on public benefit when reviewing our purpose and in considering how planned activities will meet that aim. In 2016 we decided to develop a Mission leadership team that would support the staff team in achieving our goals as a church. This was formed and has received training in church leadership organised by Chester Diocese and provided by Lead Academy. In the light of this training, we have worked to define our Purpose, Vision and Values

3. The focus of our work

We provide facilities for public worship, pastoral care, and spiritual, moral and intellectual development. We promote Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole.

The staff team is assisted by a large group of volunteers who share responsibility for the different aspects of the Church’s life as church officers, sides-persons, preachers and service leaders, pastoral visitors, musicians, youth leaders, small group leaders, toddler group leaders, prayer ministry team members, people who work in maintenance and care of the church buildings, and many more.

These have been assisted by retired clergy, licensed readers and licensed pastoral workers.

It is not overstating things to say that without our willing volunteers, we could not fulfil our ministry to our community in the way we currently manage to do. We are immensely grateful to all those who give so generously of their time to enable this work and these groups to continue.

B. Achievements and Performance

How our activities deliver public benefit and the main activities delivering this.

• Education - contributing to the spiritual and moral education of children and young people by the provision of Sunday School and the youth group. In this year we have continued to employ a children, youth and family worker to equip and encourage our volunteers and to develop our work in schools. We also employ a Discipling Coordinator.

Social action - contributing to and assisting in social action in the parish and community
by the following activities:

a) Little Tugs for pre-school children and their carers; Messy Church for primary school children and their carers; our children and youth worker visiting local primary schools.

b) Use of Church premises for Guides, Brownies, Beavers, Cubs, Scouts, Youth Clubs and also for weddings, baptisms, funerals, etc.

c) Adult activities such as Lunches for the Bereaved; Carers Group; Sewing Group; Knitting and Coffee Groups.

d) Volunteer Chaplaincy services for local hospitals; visiting the sick and bereaved.

e) A warm hub service operating on Tuesday to Friday mornings through the winter 2022/23, available to all and offering a warm, hospitable, welcoming, non-judgemental, secure environment.

f)Training - providing training and assistance in order that volunteers are competent, for example, to assist clergy in providing Christian services, e.g. Intercessory Training; funding volunteers to attend Diocesan courses to become Licensed Pastoral Workers or Readers.

Area of activity

The majority of the parish's activity takes place in the communities of Barnston and Pensby, as well as the local schools, hospitals and other community venues.

Who benefits from our services?

We aim to make our services open to as wide a section of the local public as possible.

C. Financial Review

In 2019/20 we received a £560,000 unrestricted legacy. A PCC decision was made to regard this legacy money as ‘separate’, and it is useful, therefore, to separate ‘legacy’ income, expense and balance from ‘normal’ items.

In 2022 we received a restricted legacy of £180,000.

‘Normal’ income for the year was £205,000, and ‘normal’ expenses £234,000, resulting in a ‘normal’ deficit of £29,000.

Re expenses, exceptional building fabric maintenance and equipment updating accounted for £79,000, Parish Share, at £132,000, is 56% of ‘normal’ expenses.

The PCC is aware of the deficit trend, and is actively taking steps to address this.

Re ‘separate’ legacy monies, £4,000 was paid away in mission support. Until August it 85% funded the employment of our Children, Youth and Family worker, this reducing to funding 70% of their costs from September onwards. It fully funded our employment costs of our Discipling Coordinator throughout the year.

No investments are held.

Risk. The PCC is aware of the risks to which the Church is exposed, and continues to adopt policies to minimize them. They include DBS checks according to Diocesan policy, and training of people working with children, active safeguarding, insuring all known risks, and being mindful of the need to match expense with income.

Reserves Policy. It is PCC policy to maintain 2 months running costs, equivalent to £39,000, of which 75% must be unrestricted funds, and at least 90% to be ‘cash’ and available within one month’s notice. In addition to this £39,000, a further £15,000 of unrestricted monies should be held to cover emergency ‘building fabric’ needs and £3,000 of unrestricted monies to cover monthly balance fluctuations. The total reserves policy figure is, therefore, £57,000 (minimum £47,000 unrestricted).

Currently (Dec ’22), the amount held in ‘normal’ reserve is £65,000, plus legacy balance.

D. Structure, Governance and Management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended. The PCC is an unincorporated registered charity.

PCC members are automatically trustees of the charity.

The method of appointment of PCC members is set out in the Church Representation Rules. At Christ Church & St Michaels and All Angels the membership of the PCC consists of - The Incumbent

The Associate Minister

Both Churchwardens

Members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services are encouraged to register on the electoral role and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of concern and importance to the parish, including deciding how funds are spent.

The PCC meet 6 times per year.

Because of its wide responsibilities, the PCC has several committees each dealing with a particular aspect of church life. These committees, which include Mission Leadership Team, Buildings Team, Mission Committee and Standing Committee, are responsible to the PCC and report back regularly.

The PCC has a duty of care towards people who take part in Church activities and who use Church premises. In order to fulfil this obligation, the PCC has given special attention to the following areas:

Safeguarding

The PCC has a Safeguarding policy, which shadows the policy published by the Diocese of

Chester. Further training was held during the year for church members. The PCC requires that any church member who works with children or vulnerable adults should hold a current DBS certificate. The DBS process is administered by John Putman.

The PCC has appointed Mrs. Coral Greenwood as Safeguarding Officer and she reports to every PCC meeting.

Hygiene

The kitchens in Barnston and Pensby are subject to inspection by the relevant department of Wirral Borough Council. The Barnston and Pensby kitchens have both been graded 5, the top award. Many users of the kitchens have a certificate in Food Safety Awareness and in Food Preparation. This is kept under constant review.

Health and safety

Our Health & Safety Officer undertook a detailed assessment in 2016, and undertook a further assessment in 2019 and this year, 2022 of the state of the church and its premises. The Church Wardens have acted to implement the recommendations that were made.

implement the recommendations that were made.	implement the recommendations that were made.
The parish has been managed by the following staff team members:
Revd Chris Slater	Vicar
Revd Chris Murphy	Associate Minister
Cecelia Oliver	Administrator
John Putman	Children, Youth and Family Worker
Joanna Hill	Discipling Coordinator
Rebekah Haslam	Assistant

A quinquennial survey took place in September 2021 which indicated a few areas of maintenance and development. A plan for doing this has been developed, and schemes are now in operation to remedy. The next survey is due in September 2026.

E. Reference and Administrative Details

We are Parochial Church Council of the Ecclesiastical Parish of Christ Church Barnston.

We are one parish with two church buildings, being Christ Church Barnston St Michaels and All Angels Pensby

Consequently, we are known as Christ Church Barnston with St Michaels and All Angels Pensby and Christ Church Barnston with St Michaels Pensby

Our registered charity number is 1135685 Our Diocese of Chester Parish number is 0801

Our principal address is: Parish Office, Christ Church, 85 Barnston Road, Barnston, Wirral, Merseyside CH61 1BW. Phone: 0151 648 2404 Email: cecelia@barnston.info

F. Funds held as custodian trustees on behalf of others

None.

G. Trustees

The members of the PCC are also the Trustees of the charity. During 2022 these were:

Rev’d Chris Slater Vicar Revd Chris Murphy Associate Minister Eleanor Haslam elected as Secretary Rob Moots Church Warden Barnston Anna Mountford Church Warden Pensby Colin Leeman (Deputy Warden Barnston) (till 8/5/22) David Mann Sam Brassey Bob Jarvis elected as Treasurer Lois Millington Jane McCallum (from 8/5/22) David Ree (from 8/5/22) Graham Hill (from 8/5/22) Alan Johnston Hilary Bird (from 8/5/22) Zoe Putman Vivien Francis Carol Jordan Paul Tolley

The appointment of PCC members is governed by and set out in the Church Representation Rules. Parishioners who are members of the diocesan synod or deanery synod are automatically members of the PCC. PCC members are elected by the Annual Parochial Church Meeting (APCM). A few members are coopted. The serving clergy are members of the PCC. Our APCM has adopted local customs to limit the length of time for which any individual can serve on the PCC without a break.

Inde endent Examinerfs Re To th• trust••s of Chrl8t Church Barn•ton with St IAlch••l •nd All Angfrh Pen•by I report on the accounts of the charity year ended 3111 December 2022 which are set out on pages 2 to 6. Responsibilities and basls of the report As the tharty's trustees you are responsible for weparation of the accounts in accordance with the requirements of tre Charities Act 2011. I have satisfied myself that an audil is not required for this year uThJer Section 145 of the Charities Act 2011 {the 2011 Act) arKI I report in respect of my examination of your Charrty's accounts as carried OLrt under secion 145 of the 2011 Ad. In carryiThJ out my examination, I have followed the directions given by the Charity Commission uThler section 145(5) (b)of the 2011 Act. Independent oxamlnerfs statement I have Completed my examination aThY confimi that no matters have come to my attention in connedion wrth the examinaiw gNiry me cause to lIe. 1. That accounting rec(xds were not W as reqLited lry the Ad: 2. The arxounts do not accord with th088 records: or 3. The accounts do not cornpty with tl requirement of the Act. other than any requirement that the accounts give a true and fair whith is not a matter consthred as part of my exaMInatn,. or 4. The accounts have not been prepared in accc(dance with the rneth(S and FNiFKiples of the Statement of Recommervjed Pra¢tirR for accounting and reporting by charities. Roger W Hughes FCA Lo**r Fami 90 Brlmstsge Road Heswall CH60 1XQ March 2023

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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31st. December 2022
Income and Expenditure Account
Note Unrestricted Restricted Total Total
Funds Funds 2022 2021
Incoming Resources
Regular Church Giving
Tax efficient giving 99,979 2,400 102,379 95,991
Tax recoverable on above under gift aid 26,385 600 26,985 25,891
Other church giving 42,837 2,400 45,237 37,245
169,201 5,400 174,601 159,127
Donations and legacies, unrestricted 12,870 12,870 54,940
Miscellaneous /fund raising 0 200
Other donations and fund raising with restricted use 186,410 186,410 4,111
PCC fees 5,835 5,835 5,333
Hall lettings 10,027 10,027 4,598
Interest and dividends 2 7,191 7,191 278
Total incoming resources 205,124 191,810 396,934 228,587
Resources Expended
Cost of generating funds
Maintenance of property 9,151 9,151 7,269
Vicarage alterations 6,372 6,372 0
Ministers' expenses 2,184 2,184 895
Salaries and wages 17,156 17,156 16,150
Training 645 645 86
General administration 13,182 964 14,146 17,888
Bank charges and interest 112 112 96
Legal, professional & consutancy fees 699 699 333
Depreciation of fixed assets 1&6 4,424 4,424 4,424
53,925 964 54,889 47,141
Cost of charitable activities
Cost of clergy Parish share 132,367 132,367 129,447
Children, Young People and Family Worker 28,448 3,000 31,448 29,561
Discipling Co-ordinator 8,853 8,853 8,672
Children and Youth Ministry 289 289 694
Maintenance of churches 6,238 64 6,302 13,279
Maintenance of church halls 17,829 427 18,256 13,684
Donations 21,565 2,400 23,965 32,613
Christchurch & St Michaels Quinquennial works 82,449 82,449 9,300
215,589 88,340 303,929 237,250
Net incoming (outgoing) resources for the year -64,390 102,506 38,116 -55,804
Gains (losses) on investments 2 0 0 0 0
Net Movement in Funds in year -64,390 102,506 38,116 -55,804
2
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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31 December 2022
Balance Sheet at 31 December 2022
Note Unrestricted Restricted Total Total
Funds Funds 2022 2021
Fixed Assets
Property - 8 Antons Road 3&6 225,000 0 225,000 225,000
St Michael's Church re-order and refurbishmen 4&6 205,552 0 205,552 205,552
St Michael's Church Centre 5&6 567,287 0 567,287 567,287
Fixtures and Fittings - Barnston & St Michael's 6 8,300,300300 0 8,300,300300 12,724,724724
1,006,139,006,139006,139,139139 0 1,006,139,006,139006,139,139139 1,010,563,010,563010,563,563563
Current Assets
Cash at bank 7 467,315 104,158 571,473 528,933
Prepayment 8 0 0 0 0
Petty cash 0 0 0 0
467,315,315315 104,158,158158 571,473,473473 528,933,933933
Current Liabilities
Creditors 0 0 0 0
Accruals 0 0 0 0
0 0 0 0
Net Assets £1,473,454 £104,158 £1,577,612 £1,539,496
Represented by:
General Reserve
Unrestricted Fund
Opening Balance 1,537,844 1,537,844 1,591,608
Net movement in fund in year -64,390 0 -64,390 -53,764
Capital Exp. from unrestricted fund 0 0 0
Closing Balance at 31.12.21 1,473,454,473,454473,454,454454 0 1,473,454,473,454473,454,454454 1,537,844,537,844537,844,844844
Restricted Fund
Opening Balance 0 1,652 1,652 3,692
Net movement in fund in year 0 102,506 102,506 -2,040
Capital expenditure 0 0 0
Closing Balance at 31.12.21 0 104,158,158158 104,158,158158 1,652,652652
1,473,454 104,158 £1,577,612 £1,539,496
3
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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31 December 2022
Cash flow statement for the year ended 31 December 2022
2022 2021
Reconciliation of net incoming resources
to net cash inflow from operating activities
Net incoming resources 38116 -55,804
Depreciation 4424 4,424
Purchase of fixed assets 0 0
Sale of fixed assets 0 0
Sale of Investments 0 0
(Increase)/decrease in debtors 0 300
Increase/(decrease) in creditors 0 -4,080
Increase/(decrease) Project funds held as a current liability 0 0
(Increase)/decrease in cash in hand 0 0
Increase/(decrease) in loan repayments due in less than I year 0 0
Increase/(decrease) in loan repayments due in more than I year 0 0
Net increase (decrease) in funds at bank during the year 42,540 -55,160
Movement in funds held at bank
Cash at bank at 1 January 2022 528,933 584,093
Net increase/(decrease) during year 42,540 -55,160
Cash at bank at 31 December 2022 571,473 528,933
4
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1 Accounting policies and format of accounts

Christ Church Barnston with St Michael and All Angels Pensby

Statement of Financial Activities for the year ended 31 December 2022 Notes to the Accounts

(a) Basis of preparation

The financial statements have been prepared under the historic cost convention on an accruals basis, and on a going concern basis, with the exception that

the property Antons Road is shown at valuation, and

investments are included at market value.

The financial statements have been prepared on the basis of the guidance given by the Charities Act 2011.

(b) Incoming resources

All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

Incoming resources this year include a restricted donation of £179,985 from the estate of the late Linda Slorach.

At 31.12.22, £100,928 of these Linda Slorach legacy monies remains.

(c) Outgoing resources

Resources expended are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

(d) Unrestricted funds

Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

(e) Restricted funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. At 31.12.22 the following restricted funds were held which were not committed: For the maintenance of Christ Church, Barnston (see above) £ 100,928 For the costs of operating the Warm Hub £2,736 For the energy costs £494

The only other restricted funds received were in respect of retiring collections and these were remitted to the appropriate source during the year.

(f) Fixed assets

The property 8 Antons Road is shown in the accounts at a valuation of £225,000, that of St Michael's Church re-order and refurbishment at cost, £205,552, and that of St Michael's Centre at cost, £567,287. Depreciation is not charged on these assets as the trustees believe they have a remaining useful life of over 50 years, that their value to the parish is in excess of the figure in the Balance Sheet, and that both the depreciation charge and the accumulated depreciation would be immaterial to the financial statements.

Fixtures and fittings are shown at cost and are being depreciated over their useful life on a straight line basis of 10 years.

2 Investments

No investments are currently held.

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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31 December 2022
Notes to the Accounts (continued)
3 8 Antons Road
The property 8 Antons Road is shown at valuation in August 2013.
4 The re-order and refurbishment of St Michael's Church is shown at cost. (See fixed asset depreciation, note 1f)
5 St Michael's Church Centre
The centre was built in 2008/9 and is shown at cost. (See fixed asset depreciation, note 1f)
6 Fixed Assets
Property 8 Antons Road at valuation in August 2013 225,000
St Michael's Church re-order and refurbishment, at cost 205,552
St Michael's Church Centre, at cost 567,287
Fixtures and Fittings at cost Christ Churc St Michael's Total
Church Centre
At 01.01.22 19,559 24,678 53,209 97,446
Additions in the Year 0 0 0 0
Less depreciation charged to 31.12.21 -14,237 -17,276 -53,209 -84,722
Less depreciation charged in year -1,956 -2,468 0 -4,424
3,366 4,934 0 8,300 8,300
Total fixed assets £1,006,139
7 Cash at bank
Balances at the year end were 2022 2021
CAF Current A/c 100 100
CAF Gold Deposit A/c 159,898 54,158
CCLA General bank A/c 51,926 51,252
CCLA Julia Oxley A/c 328,537 423,413
CCLA Slorach/Macardle A/c 31,012 10
£571,473 £528,933
8 Debtors
Prepayments 0
£0
6
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