2023-12-31-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 2023

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

In the Apostle Paul’s letter to the Ephesians he reveals the nature and purpose of the Church. Those once far away from God and from one another, relationally speaking, have been brought together as one body united in Christ. The local church, as the tangible expression of the larger people of God, is nothing less than a new community created by the preaching of the gospel in which all the divisions which afflict humankind are overcome. The purpose of the Church, in so being, is the demonstration of the reversal of the process of alienation introduced in the garden of Eden at the Fall, a glorious display of the triumph of the cross, the wisdom of God to establish reconciliation and peace. Yes, it is God’s design that ‘now, through the church , the manifold wisdom of God should be made known to the rulers and authorities in the heavenly realms, according to his eternal purpose that he accomplished in Christ Jesus our Lord’ (Eph. 3:10). The Church in her life of unity displays the glory of God, and not just to the heavens, but to the watching world (Matt. 5:13-16; John 17:20-23). Our fellowship speaks a word of the power of God in the gospel. Of course, that gospel is good news that needs articulating, however, the community of the gospel is compelling and gains a listening ear as it enjoys and displays its God worked bonds (note the example of the early church, Acts 2:42-47).

Over the past year, we have enjoyed many opportunities to grow in, and to express our gospel union, be that in a formal setting, the social arena or the ad hoc encounter, and in some measure to thereby fulfil our purpose to testify to the glory of God in the achievements of the cross. This must remain the driving force of our life and activity, to be the city on a hill, the light of the world that shows off the goodness and glory of God to heaven and earth. In so far as we have done that we give God the praise, every aspect of our life in this report is an area in which we’ve been empowered to serve and share together, and so we say with Paul, again in the words of Ephesians 3: ‘to him who is able to do immeasurably more than all we ask or imagine, according to his power that is at work within us, to him be glory in the church and in Christ Jesus.’

Of course, as the Lord gifts us and provides opportunities to serve, we have to work that out. This report details how those gifts have been used to make our life together happen, to foster fellowship and shine out, I commend it to your encouragement. Whilst all is to the glory of God, can I express on behalf of us all our appreciation and gratitude for the countless hours given and energy expended. It would not be appropriate to name people individually, (that would require a much longer report!), however, from the up-front to back stage, we are thankful for the amazing and often sacrificial labour across our church that sustains and enables our life and witness.

This past year has seen many highlights, you will have your own, I have been greatly encouraged by initiatives such as Hymns we love, our open air services and the hospitality afterwards, the Confirmation service, the activities surrounding seasonal occasions and the numbers attending, some growing connections with our local community, the buzz around the show and of course, our parish weekend away at Yarnfield. It has been a real blessing to see both ‘sides’ of the parish coming together and growing in fellowship.

It is not just the events however, but the organic flourishing of friendships and growth in discipleship and witness across the generations that have provided reasons to rejoice. That is not to say parish life has been without its challenges. Saying goodbye to the Murphys to serve the church in New Zealand, via Winsford, and shortly afterwards sending out the Putman’s to the Rift Valley Academy in Kenya has been a loss for us to bear, even if it is for the good of the gospel cause further afield. Inevitably their absence has been felt and their contribution to our life missed, however, I am greatly encouraged by, and thankful to, those who have particularly stepped up to bear the load.

It has been costly, however, we eagerly await the appointment of a new Associate Vicar, as I write our advertisement has been published. It has, of necessity, taken a little time to get to this point, but now we’re here, please join with me in praying to the Lord of the harvest to send us His worker. There are further challenges to address, finance has been an issue in many households in recent years, and ours is no different; the cultural climate in which we live moves ever further from its Christian heritage; none of us are getting

any younger. However, ours is not to be discouraged, nor shrink back, but to seize the opportunities of today, faithful, and by grace, fruitful, because we have a God who is able…

This coming term we will be outlining plans for the near future to help us grow together and be visible together, to fulfil the purpose to which we’re called, that even through us, the ‘manifold wisdom of God’ might be displayed: ‘to him be glory in the church and in Christ Jesus throughout all generations, for ever and ever! Amen.’

Christ Church Barnston

Another year has flown by, marked by further development and growth - thanks to considerable teamwork and the generous offering of skills and time.

So many people have contributed to this and it’s just not possible to mention all. Instead, I’ll list just a few examples that I hope will encourage you. Our Buildings committee, led by Bob Fiddaman, has planned and overseen much activity.

The state of repair of our Church Building is the best in years – but it’s a never-ending job! Generous legacies from Linda Slorach and Julia Oxley continue to allow us to undertake not only important structural repairs, but also other developments - such as our lovely, fit-for purpose creche, and accessible facilities. I depend totally on the skills of our expert craftsmen, the “Thursday lads”, led by Jim Parr and Geoff Bell. These artists with wooden pallets (no job too big or small) continue to impress us with their work – including illuminated Christmas trees, new storage facilities in the Church Hall, and building short pews that allow wheelchair access for services. We miss Jack, who has retired, but have welcomed new members over the past year. Yet others wait nervously for their high-pressure, searching, interview (questions like: “Do you like a cup of tea?” and “Don’t you think that wooden pallets are wonderful?!)”.

We’re grateful to Becky Haslam, for her diligent cleaning. Also, the unsung heroes who undertake deep cleans, cover for Becky’s holidays, and leave the Hall clean and tidy after each event. Dave and Marge, our vergers, play crucial roles for funerals and weddings. We’ve enjoyed the lovely flowers that brighten up the Church Building - thanks to the flower team - and their special displays for big occasions such as the King’s Coronation, Harvest, Remembrance Sunday and Christmas! The sewing group continues to support our Church activity in many ways. You are all most appreciated! Buildings, grounds and facilities are important, but they support the key function of our Church, to make Jesus known and grow together in Him.

Community outreach activities such as the Fellowship Lunch each month have grown and the two Sunday services at 08:30 and 10:30 continue. The 08:30 service serves a faithful core of people who love to meet to pray, share communion and learn together. At the crack of dawn, Mark Chapman, associate warden, opens the building, then runs the AV desk, reads, helps with communion - and even has lead the service (as Morning Prayer) in last minute emergencies! I’m equally indebted to Lois Millington, associate warden, who helps at both Sunday services and undertakes many other roles, both at the front of church, as well in the background - quietly and humbly providing encouragement and support to so many people.

Attendance at the 10:30 service steadily grows, with many people contributing by welcoming, leading worship by music, running the AV desk, children’s groups, reading, leading intercessions, organising rotas, undertaking prayer ministry - and in hospitality (so many stay for refreshments and a chat after the service)! David and Andrew, our retired clergy, contribute faithfully to our services. Jane McCallum, our licensed reader, plays an essential role, up front (leading and preaching), and in mentoring, discipling, nurturing and leading crucial prayer support, in the background. I must thank our administrator, Ce. Her ongoing support helps things run smoothly, and her care in “covering my back”, on many occasions, has allowed the Warden to keep out of trouble (well, up to now, at least!). Finally, thanks to Immy, who contributes in many ways that compliments our work and the mission of our Church, including working with young people and with hospitality - and seeing Isaac and Ezra growing up in our Church family is a delight. We continue to seek volunteers, whether helping during a service, in working quietly behind the scenes, or helping with practical jobs on buildings or grounds - there’s something for everyone, who can join in and serve, together!

St Michaels Pensby

St Michael’s is located in the heart of Pensby, with many people passing by each day and creates a great opportunity to welcome people into our church building. A large range of ministries, groups, events and hall bookings take place at St Michael’s most days of the week and has increased further over the last year. The building is being utilised by many members of our church family and the local community.

We continue to gather for corporate worship which is something not to take for granted since the pandemic, with 3 services running each week. This includes Sundays at 10:30 and 5:30 and Wednesdays at 10:30. A dedicated team are involved in weekly preparation across the services, ensuring they run smoothly and includes Peter Geddes, Aud Leatham, Viv Francis, David Reed, Richard Watson and David Williams. Many people give their time and giftings in the areas of children’s work, worship, technology, refreshments, preaching, leading services and intercessions. Thank you to everybody as we seek to serve God together.

It has been a particular joy to see the positive impact of changing the Sunday morning service from 9:30 to 10:30 and seeing how numbers have grown, as people have returned or joined us. Wednesday morning Holy Communion continues to be popular, welcoming people and providing fellowship mid-week. Other highlights of the year have included Bishop Mark speaking to us at the Sunday 10:30 service in January, supporting 2 of our young people as they chose to be baptised, joint services with Christ Church and the brilliant church weekend away at Yarnfield Park in the autumn.

With Chris and John and their families moving on to new callings within a short time of each other, this naturally led to a period of adjustment. Thank you to Chris for leading the church with wisdom and integrity, increasing his presence at St Michael’s, as well as stepping ahead with vision for the different areas in the life of our church. There has also been lots of opportunities for food and fellowship together! There are those who are committed to the practical maintenance of the building. Thank you to Becky Haslam for her hard work in cleaning St Michael’s, with the high usage and large surface area it’s not an easy task. Thank you to John Garner and John Burgess for maintaining the grounds, the daffodils currently around the edge of the lawn are so beautiful. Teresa Burgess continues to create equally lovely flower arrangements each week. Thank you to the team who erect the Cross at Easter, giving a significant reminder of our faith and the Christmas tree at Christmas bringing joy to the festivities; both are so effective in their own ways.

Thank you to the same individuals including Bob Fiddaman, Neil Francis, Bill Mankin, Geoff Bell and Jim Parr who help to fix any arising issues around the building. Cecelia manages the hall bookings and is always at the end of the phone to assist and encourage.

We have just come to the end of an incredible Easter weekend of services and activities. We gathered together to remember what Jesus did for each one of us and celebrate the Risen King. It was such a good reminder of the reason why we do what we do; all for His glory.

I appreciate how many people in our church family show a huge amount of care, commitment, and creativity to outwork their faith in Jesus each week.

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. We appreciate the work of our volunteers who undertake children, youth and family work. 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 2023/24, 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 £211,000, and ‘normal’ expenses £207,000, resulting in a ‘normal’ surplus of £4,000.

Re expenses, exceptional building fabric maintenance and equipment updating accounted for £55,000, Parish Share, at £93,000, is 45% of ‘normal’ expenses.

The PCC is aware of the prospective deficit trend (when a second minister is appointed) and is actively taking steps to address this.

Re ‘separate’ legacy monies, £5,000 was paid away in mission support. Until July it 70% funded the employment of our Children, Youth and Family worker. It fully funded our employment costs of our Discipling Coordinator until July, when it reduced to 70% funding.

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 ’23), the amount held in ‘normal’ reserve is £73,000, 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 (vacant) 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 Mrs. Coral Greenwood.

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 2019 and in 2022 of the state of the church and its premises. The Church Wardens have acted to implement the recommendations that were made.

The parish has been managed by the following staff team members: Revd Chris Slater Vicar Cecelia Oliver Administrator 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 2023 these were:

Rev’d Chris Slater Vicar Rob Moots Church Warden Barnston Anna Mountford Alex Brassey elected as secretary Bob Jarvis elected as Treasurer Lois Millington Jane McCallum David Reed Graham Hill Alan Johnston Hilary Bird Vivien Francis Church warden Pensby 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 Examiner's Re To the trustees of Chrlst Chureh Barnston with St Michael and All Angels Ponsby I report on the accounts of the charity for the year ended 31Jt December 2023 which are set out on pages 2 to 6. Responsibilities and basls of the report As the charity's tnjstees you are responsible for the preparation of the ¥counts in accordance with the requirements of the Charities Act 2011. I have satisfied myself that an audit is not required for this year under section 145 of the Charities Act 2011 (thè 2011 Act) and I report in respect of my examinats'on of your Charty's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed the directions given by the Charity Commission under section 145(5) (b)of the 2011 Act. Independent examinerfs statement I have completed my examination confirm that no matters hav6 come to my attention in connecAion wtth the examinatK)n giving me cause to believe.. 1. That accounting records were not kept as required by the Ad" or 2. The accounts do not accord with those records: or 3. The accounts do not comply with the requirement of the Act, other than any requirement that the accounts give a true and fair view which is not a matter considered as part of my examination" or 4. The accounts have not been prepared in accordance with the methcrfjs and principles of the Statement of RecommerKled Practice for accounting and reporting by charities. Roger W Hughes FCA Lower Farni 90 Brimstsge Road Heswall CH60 1XQ March 2024

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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31st. December 2023
Income and Expenditure Account
Note Unrestricted Restricted Total Total
Funds Funds 2023 2022
Incoming Resources
Regular Church Giving
Tax efficient giving 95,336 1,880 97,216 102,379
Tax recoverable on above under gift aid 24,569 470 25,039 26,985
Other church giving 41,325 41,325 45,237
161,230 2,350 163,580 174,601
Donations and legacies, unrestricted 9,778 9,778 12,870
Other donations and fund raising with restricted use 8,200 8,200 186,410
Antons Road rental 6,090 6,090 0
PCC fees 8,301 8,301 5,835
Hall lettings 9,555 9,555 10,027
Interest and dividends 2 15,777 15,777 7,191
Total incoming resources 210,731 10,550 221,281 396,934
Resources Expended
Cost of generating funds
Maintenance of property 5,587 5,587 9,151
Vicarage alterations/improvements 6,000 6,000 6,372
Ministers' expenses 2,023 2,023 2,184
Salaries and wages 18,655 18,655 17,156
Training 413 413 645
General administration 14,324 698 15,022 14,146
Bank charges and interest 147 147 112
Legal, professional & consutancy fees 1,226 1,226 699
Depreciation of fixed assets 1&6 4,424 4,424 4,424
52,799 698 53,497 54,889
Cost of charitable activities
Cost of clergy Parish share 93,283 93,283 132,367
Children, Young People and Family Worker 17,254 1,750 19,004 31,448
Discipling Co-ordinator 9,417 9,417 8,853
Children and Youth Ministry 1,553 1,553 289
Maintenance of churches 5,864 2,068 7,932 6,302
Maintenance of church halls 18,063 7,505 25,568 18,256
Donations 23,202 2,360 25,562 23,965
Parish weekend 3,148 3,148 0
Christ Church creche and toilet works 28,495 28,495 0
Christchurch & St Michaels Quinquennial works 22,153 22,153 82,449
171,784 64,331 236,115 303,929
Total Resources Expended 224,583 65,029 289,612 358,818
Net incoming (outgoing) resources for the year -13,852 -54,479 -68,331 38,116
Gains (losses) on investments 2 0 0 0 0
Net Movement in Funds in year -13,852 -54,479 -68,331 38,116
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 2023
Balance Sheet at 31 December 2023
Note Unrestricted Restricted Total Total
Funds Funds 2023 2022
Fixed Assets
Property - 8 Antons Road 3&6 225,000 225,000 225,000
St Michael's Church re-order and refurbishmen 4&6 205,552 205,552 205,552
St Michael's Church Centre 5&6 567,287 567,287 567,287
Fixtures and Fittings - Barnston & St Michael's 6 3,876 3,876 8,300
1,001,715 0 1,001,715 1,006,139
Current Assets
Cash at bank 7 457,887 49,679 507,566 571,473
Prepayment 8 0 0 0 0
Petty cash 0 0 0 0
457,887 49,679 507,566 571,473
Current Liabilities
Creditors 0 0 0 0
Accruals 0 0 0 0
0 0 0 0
Net Assets £1,459,602 £49,679 £1,509,281 £1,577,612
Represented by:
General Reserve
Unrestricted Fund
Opening Balance 1,473,454 1,473,454 1,537,844
Net movement in fund in year -13,852 -13,852 -64,390
Capital Exp. from unrestricted fund 0 0
Closing Balance at 31.12.22 1,459,602 0 1,459,602 1,473,454
Restricted Fund
Opening Balance 104,158 104,158 1,652
Net movement in fund in year -54,479 -54,479 102,506
Capital expenditure 0 0
Closing Balance at 31.12.22 0 49,679 49,679 104,158
1,459,602 49,679 £1,509,281 £1,577,612
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 2023
2023 2022
Reconciliation of net incoming resources
to net cash inflow from operating activities
Net incoming resources -68331 38,116
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 0
Increase/(decrease) in creditors 0 0
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 -63,907 42,540
Movement in funds held at bank
Cash at bank at 1 January 2023 571,473 528,933
Net increase/(decrease) during year -63,907 42,540
Cash at bank at 31 December 2023 507,566 571,473
4
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Christ Church Barnston with St Michael and All Angels Pensby

Statement of Financial Activities for the year ended 31 December 2023 Notes to the Accounts

1 Accounting policies and format of 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. 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.

(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 31.12.23 the following restricted funds were held:

For the maintenance of Christ Church, Barnston (Linda Slorach legacy) £46,333 Other restricted funds 3346

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 2023
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 01.01.23 19,559 24,678 53,209 97,446
Additions in the Year 0 0 0 0
Less depreciation charged to 31.12.22 -16,193 -19,744 -53,209 -89,146
Less depreciation charged in year -1,956 -2,468 0 -4,424
1,410 2,466 0 3,876 3,876
Total fixed assets £1,001,715
7 Cash at bank
Balances at the year end were 2023 2022
CAF Current A/c 100 100
CAF Gold Deposit A/c 36,421 159,898
CCLA General bank A/c 94,328 51,926
CCLA Julia Oxley A/c 339,066 328,537
CCLA Slorach/Macardle A/c 37,651 31,012
£507,566 £571,473
8 Debtors
Prepayments 0
£0
6
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