PARISH OF OXTON ST SAVIOUR
WITH ST ANDREW, NOCTORUM
ANNUAL ACCOUNTS
FOR THE YEAR ENDED 31st DECEMBER 2024
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Charity of St. Saviour’s PCC, Oxton
St. Saviour’s PCC Oxton Registered charity number: 1136160 St. Saviour’s Church St. Saviour’s Parish Office Bidston Road Oxton Prenton CH43 2JZ
Structure, Governance and Management of the Charity
The charity was constituted on 2[nd ] June 2010, under a governing document pursuant to The Parochial Church Council Powers Measure (1956) as amended, and the Church Representation Rules.
New Trustees are appointed by election to the PCC for a period of one or three years (or up to nine years with three consecutive terms).
Objectives and Activities
To provide regular public worship, open to all, and a sacred space, for personal prayer and contemplation. Pastoral work, including: Visiting the sick and bereaved Teaching Christianity through sermons and study groups Taking religious assemblies in schools
Promoting the whole mission of the church through the provision of activities for children, parents and senior citizens
Supporting other churches, and other charities in the UK and overseas
The parish centre is part of the church and is available for public use by groups or individuals . When planning our activities for the year, the incumbent and the PCC have understanding and regard to the published Charity Commission guidance on public benefit, and in particular, their guidance for charities in respect of the advancement of religion. In particular we aim to enable ordinary people to live out their faith as part of our parish community through:
Worship and prayer, learning about the Gospel and developing their knowledge and trust in Jesus Provision of pastoral care for people living in the parish Missionary and outreach work.
To facilitate this work, it is important that we maintain the fabric of the Church and the Parish Centre.
Background
The Parochial Church Council has the responsibility of co-operating with the incumbent in promoting, in the ecclesiastical parish, the whole mission of the church; pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for St Andrew’s Church Centre, Noctorum. A Parish Centre has
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been built alongside the Parish Church of St Saviour and there is a hall as part of St Andrew’s Church Centre. The Parish also has responsibility for the maintenance of a house at Noctorum Dell, the vicarage being in the care of the Diocese.
Membership
Members of the PCC are either ex officio, co-opted or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. During 2022, the following served as members of the PCC:
| Incumbent | The Revd Dr Joe Kennedy (Chairman), until June 2024 |
|---|---|
| Curate | The Revd Holly Torr, until April 2024 |
Reader Mrs A Davies Pastoral Worker vacant Churchwardens Mr N Frowe Mrs J Unwin Miss K McKay (Deputy Churchwarden)
Representatives on the Deanery Synod: Miss J Parry, Mrs J Biggs.
Elected Members of the PCC
Mr D Kewley Mr G Chadwick Mrs A Davies Mrs C Hunt (until May 2024) Miss K McKay Mrs A Welding Mr A Yunas Mr H Keown Mr A Parsons Mr S White Canon Dr J Ms D Head (from May Richardson Mrs S Williams Ms G Caulfield2024) Pleavin (from Mrs S Goulding May 2024) (from May 2024)
Honorary Assistant Priest and member of the Parish Leadership Team (non PCC member) The Revd Elaine Bisson
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Trustees
The Revd Dr Joe Kennedy (until June 2024) Mr A Parsons Miss J Parry Mrs E Ray (until May 2024) Mr G Chadwick Mr S White Mrs A Davies Mrs C Hunt Mr H Keown Mrs A Welding Mr C Biggs (until May 2024) Canon Dr J Richardson Mrs J Unwin Mrs J Biggs
Mr D Kewley
Mr A Yunas
Mrs S Williams Miss K McKay
Mr N Frowe
Mrs S Goulding (from May 2024) Ms G Caulfield-Pleavin (from May 2024)
Ms D Head (from May 2024)
Dr J Smith (until October 2024)
Achievements and Performance
During normal times, a large congregation regularly use the church on Sundays and it is open every weekday morning for services or prayer. During the current Vacancy, since our Vicar left in June, weekday services have been suspended. In general many groups use the parish centre, some on multiple occasions, and there are private individual bookings. Four local schools have regular contact with the church.
Financial Review
| 2024 2023 Total income £189,258 £178,953 Total outgoing resources £200,389 £180,471 Net receipts/(payments) (£11,131) - £1,518 |
Change £10,305 £19,918 - £9,613 |
|---|---|
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2024 has been another difficult year financially. Expenditure has exceeded income on our day to day running for the third year in succession, by nearly £30,000 in 2024. This is masked in the accounts, summarised above, by specific donations to general funds, including bequests totalling £15,357, but it has been necessary to transfer £20,000 from our deposit account to the general account to cover the shortfall. Planned Giving has increased following an appeal to the congregations in the autumn of 2023, initially by the equivalent of almost £10,000 for a full year, but this has been reduced in the final quarter of 2024 by the sad death of some parishioners and by others moving away from Oxton. In reality, the whole of this increase, and more, has been taken by increased costs, particularly so for energy, which have increased by more than 40% in 2024, as shown below, and an increase of £3,588 in our Parish Share. We have also lost rental income from our Noctorum Dell property since July.
In the face of these challenges the PCC has agreed a strategy to protect as far as possible the vital work of attracting and developing new church members, through our work with young families, children and youth. The necessary funding for this in the medium term will be provided by the sale of our Noctorum Dell property, which is currently on the market. A group looking at ‘green’ options to reduce our energy costs for the church in future years is awaiting grant-funding options, anticipated as part of the government’s Net Zero policy, and likely new initiatives from the national church.
| Key Costs General maintenance Insurance St Saviours Energy costs, both sites |
2024 2,711 9,949 19,402 |
2023 £6,474 |
|
|---|---|---|---|
| £9,484 | |||
| £13,786 |
The balance sheet shows that the total of all funds is £63,161 comprising:
| General Funds | £50,866 |
|---|---|
| Designated funds | £2,000 |
| Parish Centre | £10,295 |
It is the policy of the PCC, in accordance with advised good practice, to aim to retain sufficient “free” cash reserves, equal to a minimum of three months running costs. In 2024 our annual outgoings were approximately £200,000, excluding the ‘technical’ reassignment of funds referred to above. One quarter of this is £50,000 and we currently have approximately £51,000 available. The PCC will continue to monitor and review its finances and aim to achieve a situation whereby income exceeds expenditure.
Charitable Giving
Individual parishioners supported Christian Aid in 2024, rather than through the church as in previous years.
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The Governance, Leadership and Management Structure (2017)
Committees
Standing Committee
This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council
Fabric Committee
Responsible for the fabric of all properties
Finance Committee
Oversees the general financial work of the parish
Leadership Teams
Parish Leadership Team
Forum for mutual support for leaders within the parish community
Adult Discipleship Leadership Team
Co-ordinates discipleship programmes and initiatives
Pastoral Care Leadership Team
Co-ordinates pastoral care, welcome and retention
Worshipping Life Leadership Team
Provides leadership in the development of the parish’s worshipping life
Welcome and Hospitality Leadership Team
Provides leadership in the development of the parish’s ministry of welcome and hospitality
Children and Youth Leadership Team
Provides leadership in the development of children’s and youth work in the parish
Management Groups
Safeguarding Management Group
Oversees the parish’s safeguarding policy and procedures
Health and Safety Management Group
Manages Health and Safety provision for the Parish Church, St Andrew’s and the Parish Centre
Outreach Management Group
Co-ordinates the parish’s support for other charities
Parish Centre Management Group
Manages the Parish Centre
Social and Music Management Group
Hosts social and musical events
Church attendance
There are 336 parishioners on the Church Electoral Roll of which 100 are not resident within the parish.
The average attendance at services was 161.
This Annual Report was approved by the PCC on 23rd March 2025, and signed on its behalf by Janine Unwin, Chair of the PCC:
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BALANCE SHEET
AS AT 31ST DECEMBER 2024
| AS AT 31ST DECEMBER 2024 | |
|---|---|
| 2024 2023 £ £ |
|
| CURRENT ASSETS Cash at HSBC and in hand Held in Trust Short term deposits (CCLA) |
|
| 36,800 30,142 - - 26,361 44,150 |
|
| 63,161 74,292 |
|
| TOTAL CURRENT ASSETS | 63,161 74,292 |
| FUNDS Unrestricted Designated Assigned Designated Unassigned Parish Centre TOTAL FUNDS |
|
| 47,136 60,255 2,000 2,000 3,730 2,756 10,295 9,281 |
|
| 63,161 74,292 |
NB In addition to the monetary assets above, the church also owns two properties valued at a total of £256,870: St Andrew’s Centre (value £26,870 in 2018) and 36, Noctorum Dell (value £230,000 in 2024).
The financial statements were approved by the PCC on 23rd March 2025, and were signed on its behalf by Janine Unwin, Chair of the PCC:
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RECEIPTS AND PAYMENTS ACCOUNT
For the Year Ending 31st December 2023
| Other Groups Parish Centre Unrestri cted Designa ted Funds Fund Funds Funds TOTAL TOTAL 2024 2024 2024 2024 2024 2024 2023 £ £ £ £ Note £ £ |
Other Groups Parish Centre Unrestri cted Designa ted Funds Fund Funds Funds TOTAL TOTAL 2024 2024 2024 2024 2024 2024 2023 £ £ £ £ Note £ £ |
|---|---|
| Receipts Receipts from donors 123,131 - 2(a) 123,131 105,688 |
|
| Other voluntary receipts 20,450 7,554 - 2(b) 28,004 44,539 |
|
| Income from charitable 7,294 28,674 - 2(c) 35,968 27,354 and ancillary trading Income from investments 2,155 - 2(d) 2,155 1,372 |
|
| Total Receipts 7,294 20,450 161,514 - 189,258 178,953 |
|
| Payments Grants 3(a) 315 |
|
| Activities directly relating 6,320 19,436 129,576 - 3(b) 155,332 141,468 to the work of the church Church management and administration 45,057 - 3(c) 45,057 38,688 |
|
| Total Payments | 6,320 19,436 174,633 - 200,389 180,471 |
| Net receipts over payments | 974 1,014 -13,119 - -11,131 -1,518 |
| Net receipts/(payments) | 974 1,014 -13,119 0 -11,131 -1,518 |
| Brought Forward 01/01/2024 Net movement in funds Carried forward 31/12/2024 |
2,756 9,281 60,255 2,000 74,292 75,810 974 1,014 -13,119 0 -11,131 -1,518 |
| 3,730 10,295 47,136 2,000 63,161 74,292 |
Notes in column 6 refer to pages 11 and 12
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Notes
Accounting Policies
The financial statements have been prepared on a Receipts and Payments basis and comply with the Charities Act 2011.
The financial statements have been prepared under the historical accounting convention except for the valuation of investment assets, which are shown at market value.
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. In the designated fund, funds gifted for a particular purpose are regarded as assigned.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of groups who use the church that owe their main affiliation to another body.
Incoming Resources
a) All incoming resources are included in the Receipts and Payments account.
b) Other voluntary incoming resources Income from the parish centre and funds designated for specific purposes.
Resources used
All expenditure is accounted for and has been classified under headings that aggregate all costs related to the category. Note that a payments and receipts accounting method is now being used.
Fixed assets
( Consecrated land and buildings and movable church furnishings )
Consecrated and beneficed property is excluded from the accounts by s.10 of the Charities Act 2011.
No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of financial activities and separately disclosed.
Investments
Investments are valued at market value at 31 December. Short-term deposits include cash held on deposit either with the Central Board of Finance Church of England Funds or at the bank.
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Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011.
Going Concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The expected income and expenditure is sufficient, with the level of reserves, for the charity to be able to continue as a going concern.
PROPERTY FIXED ASSETS FOR USE BY THE PCC
Freehold land and buildings
The freehold land and buildings comprise an associated minister’s house (36 Noctorum Dell) and St Andrew's Church Centre.
The values of the properties (as at 31[st] December 2024) are 36 Noctorum Dell (£230,000) St. Andrew’s Church (£26,870) Total £256,870
The PCC also has the use of the following benefice assets: St. Saviour’s Church and St. Saviour’s Parish Centre
The Parish Centre is an inalienable benefice asset, which is valued at £906,046. This valuation is derived from expenditure on the building between 2002 and December 2007 from income provided by the sale of the Parish Hall, the Big Lottery Fund (£400,000), and fund raising in the parish. The combined valuation of the Church and Parish Centre for insurance purposes is £24,600,000 (2023: £19,240,000). The insured valuation of St Andrew’s is £3,660,000. Consecrated and beneficed property is excluded from the PCC accounts by s.10 of the Charities Act 2011.
The office equipment is of insignificant value and was written off in the accounts during the year of purchase.
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| Receipts | 2024 2023 £ £ |
|---|---|
| 2(a) Incoming resources from donors Planned Giving 200 Income tax recovered 400/450 Collections (Loose plate) Gift Aided Donations 900 Legacies (undesignated) 451 Sundry donations |
|
| 70,022 63,226 18,848 17,353 8,762 10,046 10,142 14,748 15,357 0 0 315 |
|
| 123,131 105,688 |
|
| 2(b) Other voluntary incoming resources Parish Centre Fund 600 Designated Donations Utility Income Parish Centre |
|
| 20,450 17,973 0 20,192 7,554 6,374 |
|
| 28,004 44,539 |
|
| 2(c) Income from charitable and ancillary trading 100+ Club 1700 Bell Tower Flower Guild Engage Craft Cafe Childrens work (inc Messy Church) Toddlers Junior Church |
|
| 3,285 3,425 1,615 0 1,060 615 196 176 2 5 408 793 615 0 113 34 |
|
| 7,294 5,048 |
|
| Energy Grant CCLA deposits Parish magazine 1800 St. Andrew's 1600 Fund Raising Events 2000 PCC Fees Sundry income |
0 300 0 0 0 0 3,097 2,468 5,761 8,615 8,892 5,624 10,924 5,299 |
| 28,674 22,306 |
|
| 2(d) Income from investments 7050/7055 Bank & other interest |
|
| 2,155 1,372 |
|
| Total receipts | 189,258 178,953 |
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Payments
| 2024 2023 |
|
|---|---|
| 3(a) Grants |
£ £ 0 315 |
| Charitable Giving | |
| 0 315 |
|
| 3(b) Activities directly relating to the work of the church Ministry: Parish Share Clergy Expenses Clergy Housing Church: Altar, Services, Candles etc Gas, electricity, water Choir + CCLI licences + RSCM + PRS Insurance Support for Children, Youth and YF work Maintenance Organ and Piano Tuning Organists St Andrew’s |
75,344 71,757 2,109 788 3,576 4,934 919 689 14,869 12,488 1,161 966 9,949 9,484 491 0 2,711 6,474 0 900 8,465 7,762 9,982 4,186 |
| 129,576 120,428 |
|
| 100+ Club Bell Tower Flower Guild Costs Engage Craft Cafe Children’s work (includes Messy Church) Toddlers Junior Church |
3,330 3,350 736 0 1,146 643 193 175 4 0 609 565 196 239 106 49 |
| 6,320 5,021 |
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| Parish Centre running Designated Funds |
19,436 16,019 0 0 |
|---|---|
| 155,332 141,783 |
|
| 3(c) Church management and administration Christian Stewardship Campaign (envelopes) Payment liability held in trust Parish office administration Bank charges |
|
| 0 0 0 0 44,884 38,498 173 190 |
|
| 45,057 38,688 |
|
| Total outgoing resources | 200,389 180,471 |
DESIGNATED FUNDS
The Designated Assigned Fund holds the balances of donations made for specific purposes whereas the Designated Unassigned Fund holds donations where the usage was not stated and will be assigned as decided by the PCC.
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Allocation of funds
Fund Opening Transferred Incoming Outgoing Closing Balance Resources Resources Balance PCC Unrestricted 60,255 161,514 174,633 47,136 ——————————————————————————————————————100+ Club 420 3,285 3,330 375 Bellringers 446 1,615 736 1,325 CAMEO 487 0 0 487 Flowers 171 1,060 1,146 85 Engage 22 196 193 25 Craft Cafe 31 2 4 29 Children’s work 532 408 609 331 Toddlers 636 615 196 1,055 Junior Church 11 113 106 18 ——————————————————————————————————————— Other Groups 2,756 7,294 6,320 3,730 ———————————————————————————————————————Parish Centre 9,281 20,450 19,436 10,295 PCC Designated Fund 2,000 0 0 2,000 ———————————————————————————————————————Total 74,292 189,258 200,389 63,161 ———————————————————————————————————————
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EXPENSES
Parishioners and Members of the PCC are reimbursed for their expenses where they relate to authorised expenditure and must be supported by invoices or receipts. No out of pocket expenses were paid to Trustees during 2024.
INDEPENDENT EXAMINATION
The cost in 2024 was £1,296 gross, including VAT.
STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Wages and salaries |
44,167 |
40,191 |
| Average number of staff for the year | 5 | 5 |
Planned Giving January to December.
Total Planned Giving was £70,022 (a increase of £6,796 from 2023) donated by 90 contributors. This increase followed an appeal to the congregation in the autumn of 2023. The full effect of that appeal has been calculated at around £10,000 in a full year, although direct comparison cannot be made with 2023, as many people increased their giving in the last quarter of that year as a result of the appeal, whilst the impact of some members leaving in the last quarter of 2024 has also had a negative effect.
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