Christ Church Barnston with St Michael’s Pensby
Annual Report and Financial Statements 2024
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
It is my privilege to commend this report to you, it presents something of the activity of our church family life through the year 2024, and offers an insight into the time, effort and service that has been committed to making it happen. There have been many highlights, from the Grand Music Hall production to the D-Day Commemoration, from breakfasts to barbecues, from the marking of times and seasons in formalities and feast to feeding on the word, exploring Genesis, Matthew, James, as well as considering the imperatives for church life from the New Testament. To the structured events and activities, we must add the organic everyday relationships; the kindnesses, the encouragements, the listening and counsel, the bonds of friendship and spontaneous fellowship. We can look back and celebrate the bonds we share, the community of which we are a part. We cannot calculate the hours invested, nor even estimate the fruit of them, but what we can do is pause to reflect on the source of it all, the cause, the motivation, the preservation, the inspiration. We are who we are, and do what we do, only because we have received grace upon grace from our God and Father, the one who has reached out to bring us in, through and to his Son, and joined us in the unity of the Spirit and bonds of peace. So, as we reflect on the life and gift of the family we belong to, we must first give thanks to Him. Our verse of the year encouraged us to continue under the loving lordship of Christ, grounded and growing in Him, strengthened through the gospel word, and importantly, responding in an overflow of thankfulness (Col. 2:6-7). The New Testament rings with the call to give thanks. Our Saviour modelled thankfulness in the institution of the meal he gave us, fittingly called 'eucharist' or thanksgiving. We find the Apostle Paul constantly giving thanks for the life of the churches he writes to, and in his letters, urging them to thankfulness, indeed, it is to be a hallmark of God's people (see Eph. 5:4, 20; Col. 1:12, 3:17; 1 Thess. 5:18 and so on). Conversely, a refusal to give thanks is indicative of an 'unreasonable' heart (Rom. 1:21). In the book of Revelation, we glimpse a view of the Church gathered around her Lord, and the song of heaven is 'wisdom, thanks and honour be to our God.' Thanksgiving is not merely appropriate etiquette; it is to remember and respond to the reality that we are a people who have received. We've been reminded by the Apostle James this year that 'very good and perfect gift' comes from the unchanging Father who 'chose to give us birth through the word of truth.' Our faith, our union with Christ and his life, our securing, our fellowship and bonds, our time, talents and treasures, our everyday, all flow from the fountain of His generosity; therefore, as we look back and consider our life together, it is right that we respond in thanksgiving.
A spirit of gratitude anchors us in reality - on the one hand, it humbles us as we actively acknowledge that what we have is not of our own wit or wisdom, and on the other hand, it lifts us as we remember that it is the Lord's delight to give to us. A heart of thankfulness will also sustain us in our service. As I have mentioned, this report represents an almost incalculable effort expended by many on behalf of us all, let us thank God for each and every individual who has given out of the resources they have been supplied (the exercise of gifts is, of course, using what has first been given), and take none of it for granted, however, we do well to reflect, what is the motive to give and what is it that will keep the saints serving? It is that we have first received immeasurable grace. Grumbling and resentment germinate in the soil of neglect, of forgetting thankfulness, we tend to think we're owed. However, as we remember the abundant generosity that has flowed to us, so healthy gratitude swells in the heart and flows from us in service after the pattern of the Giver. The risen Jesus has gifted his Church, the body of which he is the head, with life in and with himself, and everything needed to function as that body (Eph 4:1-16) 'as each part does its work.'
Church is a team effort. As we rejoice in all that we've been gifted, all the Lord has done amongst us this past year, let us be thankful, and consider the question: how will I use, or continue to use what I've been entrusted with for the glory of Christ and the good of his Church? And, how will I be sustained in that service? Let the answer begin: 'Thanks be to God for his indescribable gift!' (2 Cor. 9:15). By way of footnote, I want to add my thanks to everyone for the consistent support we have enjoyed as a family, we are very grateful for the kindness and encouragement. Whilst the Associate Minister vacancy has had an impact on the demands of the day-to-day, delaying the delivery of some aspects of our vision, not least gospel communities, nevertheless, the continued scope of parish life and activity, and its progression in several areas, has been a source of great encouragement. This has only been possible through members stepping up and bearing the load, in the words of the Apostle 'I thank my God for you because of his grace given you in Christ Jesus' (1 Cor. 1:4).
Christ Church Barnston
Much has happened around the world over the past year. Yet despite the rollercoaster of world affairs, its been reassuring to know that our Church, built and run on solid rock and not the shifting sands that we sadly see all around, has continued to play an important role at the centre of our life and in our community. Worship and fellowship at Christ Church Barnston continues and flourishes. The 8:30am communion service on Sunday, served by our Associate Warden Mark Chapman, continues to support the small band of faithful attenders. The 10:30am gathering on Sunday continues to steadily grow. Last week alone (not even a special service) we welcomed 90 people, including 12 children. It is no longer a surprise to see new faces at this service. Lois Millington, Associate Warden, has provided much support at both morning services and in many other ways, as has Ce (who keeps me on the right track!). Thanks to the oversight of Bob Fiddaman, the church windows at Barnston now have metal grille coverings. These let in the light wonderfully and look so much better than before. Other structural and repair work that has been undertaken during the past year can be seen in Bob the Builder’s report. Geoff, Jim and the Thursday Lads have been busy over the autumn with their first love and most enjoyable job – clearing the leaves. During the winter they shifted their focus to much-needed work on the Church Hall. The mouldy temporary “storeroom” on the ground floor is now transformed into a smart, fresh space for meetings. The main rooms of the hall have been cleaned, painted and boast new curtains and lovely curtain poles. Now the weather is improving, they will start to refresh and develop their landscaping skills (perhaps with an exhibition at the Chelsea Flower Show?). Perhaps the most exciting new arrival in the estate at Christ Church is the automatic dishwasher in the Hall. Despite some people’s fears, it has not only finally arrived but is installed and even working. Yes, we know what excitement is at Barnston! There’s a lot that goes on here and the sense that many pull together to support and share in the fun. Last year, I thanked many people who had contributed to life at Christ Church in many different ways: whether at the front of the Church in services (welcoming, leading, praying, reading, preaching, AV, children’s work, refreshments and music), or behind the scenes (whether working on the buildings or grounds, hospitality or cleaning and repairing). I also invited more people to join in. I’m pleased to see that over the past year, more have stepped up to support the work of our Church, and it’s clear to see that they are enjoying doing this. Church life is not a spectator sport – but a participant one. And its fun as we help each other! Finally, we must thank Chris Slater for his wonderful and tireless work (of which only the tip of the iceberg is seen). Looking after both ends of the Parish on his own, while we await an Associate Minister, and doing this diligently is tough. It was so nice therefore to have a small group form (from both ends of the Parish) to explore with Chris how some of his tasks can be shared out to others, freeing him to focus on the things that only he can do. This advisory group (aka Chris’ little helpers!) is a reflection of the support that we can provide not only for each other, but for those is leadership too
St Michaels Pensby
Halleluiah! Easter has been wonderful. There have been such positive comments about the breadth of services and activities and how people have felt inspired and spiritually uplifted with faith restored and renewed. There were the very tangible Easter markers - the cross, standing stark and upright in the centre of the lawn together with Peter Robinson’s meticulously crafted depiction of the Easter story in the foyer. We shared supper and fellowship following the Maundy Thursday service. At the Good Friday all age service Chris produced the most enormous hot cross bun to help illustrate his sermon (such a pity it wasn’t edible). And on Easter Sunday we were able to come together to share breakfast before Peter Geddes led our joyous Easter communion service. It has been a busy year with activities for all ages involving the church family and the community. Every activity requires planning and time commitment, and we are very grateful to those who volunteer. It is so pleasing to see how Little Tugs, Messy Church and the Sunday School groups have all flourished and we thank all the leaders and helpers working to provide the children with an understanding our key message of knowing and growing together in Jesus. Who would have thought that ‘finding Jesus ‘at the holiday club would have involved the use of secret agents? Christmas is always a wonderful time, especially for children and during December the church was packed with school Christmas
concerts and the cubs and scouts carol services. Carols around the tree with mince pies and mulled wine was successful despite the weather, as was the Christmas Fair.
It was fantastic to see the church packed on Christmas Eve for the Christingle service. Attendance at Sunday services and our Wednesday communion service continues to grow and we are grateful to all the people who so willingly give of their time and energy. Thank you to our retired clergy, Peter, David and Andrew; those who lead and preach, work the technology, serve refreshments, welcome, lead the intercessions and prayer ministry and of course, our musicians. We are truly grateful to Coral, who has led training sessions to ensure that we give safeguarding the highest priority in order to provide a safe and secure environment for people to share fellowship. We also thank our pastoral team, who work tirelessly to look after those who need spiritual and practical support. Aud continues in her role as verger, ensuring that regular services together with funerals and baptisms are run meticulously. Bill Mankin has developed the Hub into a friendly and welcoming place, and we thank him for his enthusiasm and commitment. The men’s and women’s breakfasts continue to be popular and well attended. Carers' lunch provides a welcome respite for those caring for loved ones. Mother’s Union meets once a month – new members would be welcome. Friday morning is knit and natter. A warm welcome is extended to everyone
Bob Fiddaman continues to share his wise counsel on all things building related and liaise with the relevant people to ensure that repairs are conducted in a timely and cost-effective manner. We are grateful to the “Thursday Boys’ who respond positively to all requests and don’t run a mile when they are approached with the inevitable question ‘do you think you could possibly…..! “ Ce, our Parish Administrator, continues to provide support and encouragement in so many ways - always very much appreciated. On a practical level, Becky continues to clean the church and hall, always smiling and cheerful in her work. The grounds, lawns and hedges are carefully maintained by John Garner, David Reed and John Burgess – thank you all. Theresa continues to enhance the beauty of the church with her flower arrangements – Easter and Christmas are especially stunning. The ‘Events Team’ have provided a wide range of well-appreciated meals to celebrate key dates in the church calendar. Thank you to all the ladies and their long-suffering husbands who ‘willingly’ volunteer to set up the hall prior to the events. Coral’s Grand Concert was enjoyed by cast and audience alike – many of the audience deemed it the best yet! A note of sadness during the year was the death of Norman Cannon. Norman had been a stalwart of St Michaels, engaged in numerous church activities over the years. A true gentlemen, the church was packed at the service to celebrate his long and well-lived life - testament to how much he was loved and respected by his church family. Chris has been inspirational in leading us with enthusiasm, commitment, kindness and integrity despite his ever increasing workload, and we are grateful that he is supported by our church family in so many different ways. We continue to pray that the appointment of the associate minister will come in the near future which will enable Chris to forge ahead with his vision. We would really welcome people to assist and become involved with all of the church groups or with any of the tasks associated with the efficient running of the church. Please volunteer – you will be appreciated and get great satisfaction from knowing that you are making an invaluable contribution to the life of our church.
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 £199,000, and ‘normal’ expenses £185,000, resulting in a ‘normal’ surplus of 1£4,000.
Re expenses, exceptional building fabric maintenance and equipment updating accounted for £15,000, Parish Share, at £75,000, is 40% of ‘normal’ expenses.
During 2024, as only one minister was present, we paid a substantially reduced parish share which had a major positive effect on our surplus.
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 ’24), the amount held in ‘normal’ reserve is £91,000, 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 2024 these were:
Rev’d Chris Slater Vicar Rob Moots Church Warden Barnston Vivien Francis Church warden Pensby Anna Mountford Alex Brassey elected as secretary (from 28.04.24) Bob Jarvis elected as Treasurer Lois Millington Jane McCallum David Reed Graham Hill Alan Johnston Hilary Bird Carol Jordan Paul Tolley Paul Irons (from 28.04.24, resigned 16.07.24)
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.
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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31st. December 2024
Income and Expenditure Account
Note Unrestricted Restricted Total Total
Funds Funds 2024 2023
Incoming Resources
Regular Church Giving
Tax efficient giving 88,805 480 89,285 97,216
Tax recoverable on above under gift aid 23,130 120 23,250 25,039
Other church giving 37,684 37,684 41,325
149,619 600 150,219 163,580
Donations,events and legacies, unrestricted 11,139 11,139 9,778
Other donations and fund raising with restricted use 300 300 8,200
Antons Road rental 9,982 9,982 6,090
PCC fees 8,715 8,715 8,301
Hall lettings 10,452 10,452 9,555
Interest and dividends 2 26,100 26,100 15,777
Total incoming resources 216,007 900 216,907 221,281
Resources Expended
Cost of generating funds
Maintenance of property 4,267 4,267 5,587
Vicarage alterations/improvements 0 6,000
Ministers' expenses 2,138 2,138 2,023
Salaries and wages 21,012 21,012 18,655
Training 1,136 1,136 413
General administration 14,855 800 15,655 15,022
Bank charges and interest 103 103 147
Legal, professional & consutancy fees 28 28 1,226
Depreciation of fixed assets 1&6 3,876 3,876 4,424
47,415 800 48,215 53,497
Cost of charitable activities
Cost of clergy Parish share 75,346 75,346 93,283
Children, Young People and Family Worker 0 19,004
Discipling Co-ordinator 9,523 9,523 9,417
Children and Youth Ministry 818 818 1,553
Maintenance of churches 8,854 1,102 9,956 7,932
Maintenance of church halls 29,214 606 29,820 25,568
Donations 16,889 1,840 18,729 25,562
Parish weekend 0 3,148
Christ Church improvement works 14,697 14,697 28,495
Christchurch & St Michaels Quinquennial works 0 22,153
140,644 18,245 158,889 236,115
Total Resources Expended 188,059 19,045 207,104 289,612
Net incoming (outgoing) resources for the year 27,948 -18,145 9,803 -68,331
Gains (losses) on investments 2 0 0 0 0
Net Movement in Funds in year 27,948 -18,145 9,803 -68,331
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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31 December 2024
Balance Sheet at 31 December 2024
Note Unrestricted Restricted Total Total
Funds Funds 2024 2023
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 0 0 3,876
997,839 0 997,839 1,001,715
Current Assets
Cash at bank 7 489,711 31,534 521,245 507,566
Prepayment 8 0 0 0 0
Petty cash 0 0 0 0
489,711 31,534 521,245 507,566
Current Liabilities
Creditors 0 0 0 0
Accruals 0 0 0 0
0 0 0 0
Net Assets £1,487,550 £31,534 £1,519,084 £1,509,281
Represented by:
General Reserve
Unrestricted Fund
Opening Balance 1,459,602 1,459,602 1,473,454
Net movement in fund in year 27,948 27,948 -13,852
Capital Exp. from unrestricted fund 0 0
Closing Balance at 31.12.24 1,487,550 0 1,487,550 1,459,602
Restricted Fund
Opening Balance 49,679 49,679 104,158
Net movement in fund in year -18,145 -18,145 -54,479
Capital expenditure 0 0
Closing Balance at 31.12.24 0 31,534 31,534 49,679
1,487,550 31,534 £1,519,084 £1,509,281
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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31 December 2024
Cash flow statement for the year ended 31 December 2024
2024 2023
Reconciliation of net incoming resources
to net cash inflow from operating activities
Net incoming resources 9803 -68,331
Depreciation 3876 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 13,679 -63,907
Movement in funds held at bank
Cash at bank at 1 January 2024 507,566 571,473
Net increase/(decrease) during year 13,679 -63,907
Cash at bank at 31 December 2024 521,245 507,566
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Christ Church Barnston with St Michael and All Angels Pensby
Statement of Financial Activities for the year ended 31 December 2024 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. The table below shows restricted monies movement.
| Opening bal 01.01.24 | Income | Expenses | Closing bal 31.12.24 | |
|---|---|---|---|---|
| Christchurch church | 46,333 | 0 | 14,947 | 31,386 |
| Other restricted funds | 3,346 | 900 | 4,098 | 148 |
| Totals | 49,679 | 900 | 19,045 | 31,534 |
| 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 2024
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 01.01.24 19,559 24,678 53,209 97,446
Additions in the Year 0 0 0 0
Less depreciation charged to 31.12.23 -18,149 -22,212 -53,209 -93,570
Less depreciation charged in year -1,410 -2,466 0 -3,876
0 0 0 0 0
Total fixed assets £997,839
7 Cash at bank
Balances at the year end were 2024 2023
CAF Current A/c 101 100
CAF Gold Deposit A/c 25,089 36,421
CCLA General bank A/c 99,335 94,328
CCLA Julia Oxley A/c 357,062 339,066
CCLA Slorach/Macardle A/c 39,658 37,651
£521,245 £507,566
8 Debtors
Prepayments 0
£0
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Inde endent Examiner's Re orL To the trustees of Christ Church Barnston with St Mlcha•l and All Angels P•n•by I report on the accounts of the d)aiity for the year erKled 3181 December 2024 which are set out on pages 2 to 6. Responslbilitles and basis of the report As the charitys trustees you are responsible for the weparation of the accounts in accordan with the requirements of the Charities Act 2011. I have satisfied myself that an audit is not required for this year urKler section 145 of the Charities Act 2011 (the 2011 Act) and I report in respec of my examinatK)n of your Charity's accounts as carried out under section 145 of the 2011 A(. In carryiry out my examination. I have followed the directions given by the Charity Commission under 145(5) (b)of the 2011 Act. Independent examine$ statement I have completed ry examination arKI confirm that rKY mattas have come to my attention in connection with the examinatbon giviNJ me cause to belie. 1. That accounting records were not kept as required by the A¢ or 2. The accounts do not accord with those rds. or 3. The accounts do not comply with the requirement of the Art other than any requirement that the accounts give a true and fair view whith is not a matter considered as pat of my examination,. or 4. The a¢xounts have not been prepared in accordarKe with the methods and winciples of the Statement of Recommwwjed PraL*ice accounting and reporting by charities. Roger W Hughes FCA Lower Farm 90 Brimstage Road Heswall CH60 1XQ IrJ3/zs