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PARISH OF ST PETER'S,
HALLIWELL
A Registered Charity No: 1138035
FINANCIAL STATEMENTS OF THE
PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 310ECEMBER 2023
INCUMBENT." REVEREND ALAN SAUNDERS
ONE PARISH- ONE CHURCH- ONE VISION
"TRANSFORMING BOL TON TOGETHER IN JESUS, NAME"

PARISH OF ST PETER'S, HALLIWELL
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
PAGE
CONTENTS
Report of the PCC
Independent Examinerfs R8POrt
Accounting Poliaes
Consolidated Incomé and Expenditure kn¢ount
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

PARISH OF ST PETER'S, HALLIWELL
Rf PORT OF THE PCC
FOR THE YEAR ENDED 310ECEMBER 2023
1. BACKGROUND, STRUCTURE, GOVERNANCE AND MANAGEMENT
The Parish of St Peterfs, Halliwell. comprises four fellowships meeting in..
Sl. Peterfs Church, 419 Church Road, Bolton. BL15RR
Hope Centre at st. Andrew's. Tattersall Avenue, Johnson Fold
Barrow Bridge Mission, Barrow Bridge Road
Smithills Fellowship, The Chapel of Smithills Hall and St Peterf$ Smithills Dean Church of
England Primary School
Each of the four churches ha5 its own Leadership Team to deal wrth matters particularly conGerning
its own fellowship. The Leadership Teams are Sub-committees of the Parochial Church Councll.
With the exception of St Peter's, 8ach fellowship holds its own Annual General Meeting and issues its
own Annual Report.
By the Parochial Church Council {Powers) Measure 1956 the PCC is required to co-cperale with the
Minister of the church in promoting in the parish the whole mission of the Church. pastoral,
evangelistic, social and ecumenical - this the PCC continues to do very readily.
Bankgrs."
Each fellowship banks with the Royal Bank of S¢otland
Funds are also held with the Central Board of Finance and
CAF Bank
L8galAdvisor
Jane Monks (Diocesan Registrar)
Independent Examiners
DonneltyBentley, Chartered Accountants and RegiSte￿d
Auditors
Parish Office..
St Pete¢s Parish Centre
347 Church Road, Bolton, BL15RR
The Parochial Church Council is a corporate body established by the Church of England. The PCC
operates under the Parochial Church Council Powers Measure. The PCC is a registered charity.
The PCC members, as shown in note 2 are responsible for making decisions on all matters of general
concem and importance to the parish, including decisions on how the funds of the PCC are to be
spent. New members receive initial training into the workings of the PCC.

PARISH OF ST PETER'S, HALLIWELL
REPORT OF THE PCC
FOR THE YEAR ENDED 31 DECEMBER 2023
2. MEMBERSHIP
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting. (APCM)
in accordance with the Church Represèntation Rules.
During the year the following served as members of the PCC:
Members on PCC fmm 25 April 2023 to 24 April 2024
Rev. A. Saunders
Rev. D Brae (stepped down April 2023)
S. Brierley (stepped down April 20231
C. Ward
P. Caffrey
D. Cieszynski
J Mort (stepped down April 2023)
S. Walsh
M. Peake
C. Ward
B. Johnson
J. Johnson
S. Johnson
P. Weav8r
C. Saunders
D. Caffrey
H. Stainthorpe
E. Winstanley
P. Gray
D. Ball
C. Rigby
D. Starkie
C. Hargraves
Members on PCC from 25 April 2022 to 24 Aprll 2023
Rev. A. Saunders (from September 2022)
M. Peake
A. Blea8e
C. Ward
P. Caffrey
D. Cieszynski
L. Foster (stepped down January 2023)
S. Walsh
Rev. D Brae
S. Brierley
B. Johnson
J. Johnson
S. Johnson
P. Weaver
C. Saunders
D. Caffrey
H. Stainthorpe
E. Winslanley
P. Gray
J. Mort
C. Rigby
D. Starki8
C. Hargraves
D. Ball
A number of members also take part in Deanery affairs.
3. PUBLIC BENEF
We have referred to the guidance in the Charity Commission's general guidance on publiG benefit
when reviewing our aims and objectives and in planning our future activities. In particular, the
members have Considered the activities of the Church and the Review of the year, and assessed their
future plans. They are satisfied that the criteria for public benefrt are compreh8nsively achieved.

PARISH OF ST PETER'S, HALLIWELL
REPORT OF THE PCC
FQR THE YEAR ENDED 31 DECEMBER 2023
4. REVIEW OF THE YEAR
Overall, parish wide consolidated income in 2023 decreased by £33k when compared to 2022 income.
This decrease can mainly be explained due to building related grants rèceived in 2022 and once the
impact of these is removed from the analysis, the picture is more positive. One of the more
encouraging statistics is the increase of £17.7k in voluntary offerings and donations when compared
to 2022. Income totalling £16.5k was generated from use of buildings across the parish. This is £3k
less than income generated in 2022. This decrease is due to the loss of Zaks after school club at the
Parish Cenlre. This loss has been offset by the significant increase in income generated from the hire
of Barrow Bridge Mission, a total of£6.2K for 2023. The us8 of pansh buildings by community groups
conlinues to be a great way to build up our engagement with the local community and we are confident
that we will see an increase in this figure during 2024.
Parish wide expenditure has increased by £36k when compared to 2022, after removing the corridor
project expenditure from the analysis. This is mainly due to the following increases.. an extra £3.7k on
VIGarage maintenan￿, an extra £15k on church maintenance, £11.8k on the parish Quinta weekend
away which is offset by the income received. and £4k on missionary and charitable giving. As a result
of the faithful and regular giving by God's generous people, we have been able to meel our obligations
in many area5, including some mu¢h needed building maintenance, and contributed £11 Ok towards
the diocese parish share request of £170k.
During 2023. financial support for St Peter's National and International Ministry (NIM} team totalled
£40.5k in offerings and donations. including gift aid. This income was £2K lower than the previous
year, but due lo cash reserves. we were able to fully support our missionary commrtments with the
same level of expenditure as 2022. It is encouraging that across the parish we were able lo support
missionaries, both local and intemational, with outgoings of £77K. This Is testimony to the generosity
of the people of St. Peters Parish and our commiiment to support this vital work, sharing the good
news of Jesus to those who have not heard.
The monthly standing order donations to support the parish CAP Debt Centre cover two thirds of the
full cost of this ministry. The impact of prior fundraising work and grants reoived 15 now diminishing
and our regular donations will only continue to fund the ministry till December 2024. We have recently
applied for a number of grants to increase the fund for this important work across the Parish and are
in faith that these will be forthcoming to sustain the CAP Centre for many years to come.
The YoLrth minister fund had a cash balance of £22.2k at the year end. December 2023. This is due
to the continued generous donations from 22 members of our parish. With existing monthly donations
continuing, the parish now has funds to employ a part time children's worker for over 3 years. The
parish and PCC are praying for the right candidate to take up this post once advertised.
Income of £6.9k was received for the Repair and Build fund. There remains one payment outstanding
forlhe corridor project.. the 5Q/o retention monies. This has Still not been paid due to ongoing issues with
the staining of the outside door handles. At the end of 2023. the balance held in the fund amounted
to ¢£23.9k. This is sufficient to cover the retention monies and leave c£15k towards the next project
which will be a PCC decision in line with the original fund objectives.

PARISH OF ST PETER'S, HALLIWELL
REPORT OF THE PCC
FOR THE YEAR ENDED 31 DECEMBER 2023
The Diocese has requested a parish share contribution of £178.5k for 2024- this is an immense
challenge for any church. The PCC have committed to contribute £110k towards the parish share, but
with the challenging economic situation and our own building maintenance requirements, this leaves
us with a forecast budget deficit of c£24k. We look to our faithful heavenly father to continue to bless
the church finances and give wisdom to the members ofthe PCC to steward our resources effectively,
honouring the sacrificial giving of many people across the parish.
We give thanks and praise for our Lord's provision during 2023 and pray that in the year ahead we
may individually respond to the Lord's call on our lives and our resources in our mission to transfom)
Bolton together in Jesus, name.
It is a privilege to serve the Parish of St Peter's, Halliwell as Treasurer and I thank all those involved
who support the administering of the Parish finances to resource ministry and outreach in St Peters
Parish and beyond. l express my particular thanks to..
Elaine Vincent in her role as Parish Finance Officer, for maintaining accurate and detailed accounting
records and keeping track of income and expenditure across the Parish.
Amanda Blease for herwork as Parish Business Manager and her support of the finance team.
The Treasurers at Ihe sister churches: Julia Forre5ter at Barrow Bridge, Val Beasley at Smithills and
Steve Walsh al St Andrews, also Geoff Gunshon for his work on the missionary accounts.
Phil Weaver for his work on Gift Aid administration and also for his support to me as I continue in the
role as Parish Treasurer.
The banking team.. Dave Willescroft, June Johnson, Kath Richardson and Jez Wolsten¢roft and all the
sidespeople, welcome team and plate collection counters, your ServI￿S are invaluable.
S. INVESTMENT POLICY
The PCC has considered the most appropriate policy for investing funds and has found that deposit
accounts held with the CBF Chur¢h of England Funds, meet their requirements.

PARISH OF ST PETER'S, HALLIWELL
REPORT OF THE PCC
FOR THE YEAR ENDED 31 DECEMBER 2023
6. REAPPOINTMEfrIf OF INDEPENDENT EXAMINER
A resolution will be proposed at the forthcoming APCM to reappoint the Independent Examiner, Mr
Jo nathan Christopher Hargraves of DonnellyBentley Chartered Accountants.
7. STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS
So far as the members are aware, there is no relevant infomiation of which the independent examinèrs
are unaware, and each member has taken all the step5 that helshe ought to have taken a5 a member
in order to make himlherself aware of any relevant infomation and to establish that the Parish's
indeFendenl examiners are aware of that information.
8. RESERVES POLICY
It is the policy of the PCC to rnaintain minimum unrestricted funds. sufficient to cover approximately
12 months fund raising and administration costs.
The total funds balance at the end of the year was £1.886,651 with £203.286 of these being restricted
and £1,576,559 the capital reserves balance. These funds are held by the PCC and are detailed in
note S to these a¢Gount8.
UnrestriGted reserves at the end of the year are £104,584, which would be sufficient to Gover Iwelve
months fundraising and administration cost5.
Unrestricted but designated funds at the and of the y8ar are £2.222 which have been designated for
new photocopier.
9. RISK REVIEW
The PCC has conducted its own review of the major risks to which the chariiy is exposed and systems
have been established to mitigate those risks.

PARISH OF ST PETER'S, HALLIWELL
REPORT OF THE PCC
FOR THE YEAR ENDED 31 DECEMBER 2023
10. STATEMENT OF MEMBERS, RESPONSIBILITIES
Law applicable to charities in England and Waleslscotland requires the trustees to prepare financial
slalements for each financial year which give a true and fair view of the charity's financial activities
during the year and of its financial position at the ènd of the year. In preparing financial statements
giving a true and fair view, the members should follow best practice and,.
select suitable accounting policies and then apply them consi8tently'
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards and statements of recommended practi￿ have
been followed subject to any departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The members are responsible for keeping accounting records which disclose with reasonable
accuracy the financial position of the charity and which enable them to ensure that the financial
statements comply with applicable regulations. They are also responsible for safeguarding the assets
of the tharity and hence for taking reasonable st8ps for the prevention and detection of fraud and
other irregularities.
APPROVED BY THE
D SIGNED ON ITS BEHALF BY..
Reverend Alan Saun
er5- Chairman
30th April 2024

INDEPENDENT EXAMINERS, REPORT TO THE PCC OF ST PETER'S, HALLIWELL
FOR THE YEAR ENDED 31 DECEMBER 2023
I report on the accounts ofthe PCC for the year ended 31 December 2023, which are Set out on pages
1to8.
ReSPeCtlvo responsibilities of PCC and the examinèr
The members of the PCC are responsible for the preparation of the accounts. The PCC consider that
an audit is not required for this year under section 144(2) of the Chartties Act 2011 (the 2011 Act) and
that an independent examination is needed.
It is my responsibility to..
Examine the accounts under section 145 of the 2011 Act.,
To follow the procedures laid down in the General Directions given by the Charity
Commissioners (under section 14515)Ib) of the 2011 Act)- and
To state whether particular matters have come to my attention.
To adhere to the FRC Ethical Standard when conducting review engagements, including
°Provisions Available for Small Entities. as described in the circumstances set out in note 11
to the financial statements.
Basis of Ind8pendent ExamIne￿5 report
My examination was carried out in accordance with general direction5 given by the Charity
Commission. An examination include5 a review of the accounting records kept by the Charity and a
comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts. and seeking explanations from the management
committee conceming any such matters. The procedures undertaken do not provide all the evidence
that would be required in an audit and consequently no opinion is given as to whether the accounts
presènt a Irue and fair view, and the report is limited to those matters set out in the statement below.
Indepènd•nt examinerfs ststement
Since the gross income for the year eX￿ed5 the amount provided in section 145(3) of the Act, I
confirm that l am qualified to act as Independent Examiner under the provisions of that section of the
Act and that my qualification is as shown below.
In connection with my examination, no matter has come to my attention..
1 which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with section 130 of the 2011 Act., and
to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 2011 Act have not been met., or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding
of the accounts to be reathed.
Jonathan Christopher Hargraves
BA (Hons) FCA
DonnellyBentley, Chartered Accountants and Registered Au
Hazlèmere, 70 Chorley New Road. Bolton, BL14BY
roAJe£
or
30° April 2024

PARISH OF ST PETER'S, HALLIWELL
ACCOUNTING POLICIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Basis of Preparatlon
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have
been prepared under the Charities Act 2011 and in accordance with the Church Accounting
Regulations 2006 governing the individual accounts of PCCS, and with the Regulations 'true and fair
view, provisions, together with FRS 102 as the applicable accounting standards and the 2021 version
of the Ststement of Recommended Practice, Accounting and Reporting by Charities (SORP 2019).
The financial statements have tseen prepared under the historical cost convention except for the
valuation of investment assets, whioh are shown at markèt value.
Funds
General funds represent the funds of the PCC thal are not subject to any restrictions ￿gardIng their
use and are available for application on the general purposes of the PCC. Funds designated for
particular purposes by the PCC are also unrestricted, as the PCC can reassign those monies rf it so
desires.
Restricted funds can only be used fortheir stated purpose, any balance remaining unspent at th8 end
of each year is carried forward as a balance on that fund.
The accounts include all transactions, assets and liabilitie5 for which the PCC is responsible in law.
They do not include the accounts of church groups that owe their rnain affiliation to another body nor
thosè that are informal gatherings of Church members.
Each of the 4 worship centres {St. Peterfs, Barrow Bridge Mission, St. Andrew's Johnson Fold and
Smithills Fellowship) have their own A¢count, but that for St. Peter's also includes matters relating to
the whole Parish.
Income
Planned giving, collections and donations are recognised when received. Tax refunds are recognised
when the incoming resource to which they relate is received. Grants and legacies are accounted for
when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable,
interest is accrued. All other income is recognised when it is receivable. All incoming resources are
ac¢ounted for gross.
Expenditure
Grants and donations are accounted for when paid over, or when awarded, if that award creates a
binding or constructive obligation on the PCC. The diocesan parish share is accounted forwhen due.
Amounts received specifically for mission are dealt with as restricted ftjnds. All other expenditure is
generally recognised when tt is incurred and is accounted for gross.

PARISH OF ST PETER'S, HALLIWELL
ACCOUNTING POLICIES - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
Pension Contrlbutlons
The Parish of St Peterfs participates in the Pension Builder Scheme section of CWPF for lay staff.
CWPF is administ&rad by the Church of England Pensions Board, which holds the CWPF assets
separately from those of the Employer and other participating employers.
CWPF has sections..
1. the Defined Benefits Scheme
2. the Pension Builder Scheme, which has two subsections.,
a. a deferred annuity section known as Pension Builder Classic. and,
b. a cash balance section known as Pension Builder 2014.
Pension Buildor Schomo
Both sections of the Pension Builder Scheme are classed as defined benèfit schemes.
Pension Builder Classic provides a pènsion, accumulated from contrtbLrtions paid and converted
into a deferred annuity during employment based on temis Set and reviewed by the Church of England
Pensions Board from time to time. Discretionary increases may also be added, depending on
investment returns and other factors.
Penslon Bullder 2014 is a cash balance scheme that provides a lump sum which members use lo
provide benefits at retirement. Pension contributions are rècorded in an account for each member.
Discretionary bonuses may be added before retirement, depending on investment rèturns and other
factors. The account. plus any bonuses dedared is payable. unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considèrèd to be a multi-employer s¢heme as described in Section 28 of FRS 102.
This is because it is not possible to attribute the Pension Builder Scheme's assets and liabilities to
speGifi¢ employers and means that contributions are accounted for as if the Scheme were a defined
¢ontribLrtion scheme. The pensions costs charged to the SOFA in the year arè the contributions
payable (2023.. £2,529,. 2022.. £3.739}.
A valuation of the Pension Builder Scheme is carried out once every three years. The most re￿nt
valuation was carried OLrt as at 31 December 2019. The next valuation is due as at 31 December
2022. Calculations for this are Gurrently under way.
For the Pension Builder Classic Section, the valuation revealed a deficit of £4.8m on the ongoing
assumptions used. At the most recent annual review effedive 1 January 2024, the Board Ghose to
grant a discretionary bonus of 6.70h to both pensions not yet in payment and pensions in payment in
respect of service prior to April 1997., and a bonus on pensions in payment in respect of post April
2006 $8rvice so that the pension increase was 50fi (where usually it would be calculated based on
inflation up to 2.50A).This followèd improvements in the funding position over 2023. There is no
requirement for deficit payments at the current time.
For the Pension Builder 2014 section, th8 valuation r8vèa18d a surplus of £5.5m on the ongoing
assumplions used. There is no requirement for deficit payments at the Gurrent time.
The legal structure of the scheme is such that if another employer fai15, the Parish of St Peterfs could
become responsible for paying a share of the failed employer's pension liabilities.

PARISH OF ST PETER'S, HALLIWELL
ACCOUNTING POLICIES - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
Flxed Assets
Consecratad land and buildings and moveable church fumishings
Consecrated and benefice property is excluded from Ihe accounts by 5.10(2lla) of the Charities Act
2014.
No value is placed on mDveable 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.
Ail expenditure incurred during the year on Gonsecratèd or benefice buildings and moveable church
furnishings, whether maintenanGe or improvement. is written off as expenditure in the SOFA.
For anything acquired prior to 2000 there is insuffiGient cost infomiation available and therefore such
assets are not valued in the financial statements.
Sub$8quent Fixed Asset addiiions are induded in the accounts at original cost.
Dèpraciation
ND depreciation is provided on land, property and building alterations. It is the PCC'S practice to
maintain these assets in a continual state of sound repair and to extend and make improvements
thereto from time to time and, accordingly, the PCC ¢onsider that the lives of these assets arè so long,
and residual values are so high. that their depreciation is insignificant.
other fIxtu￿s, frttings and office equipment
Most equipment used within the church premises is depreGiat8d on a straight line basis over 4 years,
however, the lifts purchased in 2016 and 2023 are being depreciated on a straight line basis over 10
years.
Investments
Investments are valued at market value at 31 De￿rnber.
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other inGomè are shown as
debtors less provision for amounts that may prove uncollectable.
Short-term deposits include cash held on deposit at the bank.

PARISH CHURCH OF ST PETER'S, HALLIWELL
CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Note
2023
2022
INCOME
Voluntary Income
Offerings and Donations
Offerings for Missions
Income Tax Recovered
Legacies
Grants received
Miscellaneous Income
273055
34694
60298
255358
36017
58538
11000
89407
2420
26342
2583
Income from Investrnents
Bank Interest
Rent of House
Income re Use of Centres and Mission
Commonwealth War Graves
214
5865
19626
310
9059
16504
310
Income from ChurGh AGtivitie$
Café on the Green
Tots & Hub
Fees
QUINTA
Christma5 Markets
Bonfire
4659
1509
3538
12841
13233
2632
2291
5726
1725
12170
1510
Other Income
Di0￿Se Credit
Insuran￿ Claim
Contribution to Parish Centre Running Costs
1585
4625
1081
293
TOTAL INCOME
469192
502470
EXPENDITURE
Fundraising Costs
Church Activities
436599
654212
TOTAL EXPENDITURE
436599
654212
NET INCOMEI{EXPENDITURE)
Balance Brought Forward at 1 January 2023
32593
1854058
(151742)
2005800
Balance Carried Forward at 31 December 2023
1886651
1854058

PNASH CHURCH OF ST PETER?. ￿1wELL
STATEMENT OF FINANCIAL ACTfVlnES
FOR THE YEAR ENDED 31 DECEMBER 2023
Nots ljhrvstirttsd D•slgDatsd
Capft•l R*thctsd
Fund
Fund Rellerve
Fund•
Total
Totsi
2022
ITrICQME
VO￿ntary IncLxne
In¢offÉ trom In¥0$￿ent
Church
11a)
279986
26385
38412
7291
260
116738
39S972
26S17
38412
7291
452740
2601S
23422
293
TOTAL INCOME
55k￿74
250
118866
4S9192
502470
EXPENOITURE
Fvndr8k8ing Gosls
Church Aclwith
21al
21bl
321266
500
114￿3
4¥￿99
4212
TOTAL EXPENDITURE
921268
500
114833
436599
654212
NETINCOIWIEXPENDITUREI
Tvwtsr Fund$
30808
00)
12501
500
203$
24000
32593 1151742)
NET MOVEMENT IPI FUNDS
B&larthi Brought Forward ai 1 Jan￿ry 2028
Carr*d For*ard ot 51 OeGembw2023
6308
98278
104584
25D
1972
2￿?
26035
32593 11517421
177251 1854058 20D580D
203286 1B86651 1B5405
1576559
1576559
Thg Parish h8sno 98in&crh)BBs50th8rttr￿n Ihe YU￿￿8 fDrthe thve year. 811 ￿dertAk￿ bythè Parish
Ib"nu￿9 actyvrtw 8r¥Jtho rapDrted BurplLW the hi8toripAI CrAt P(ofrtaB defin&l bythe FirArtW RewrbrvJ Stsndwd 102.

PARISH CHURCH OF ST PETER'S, HALLIWELL
BALANCE SHEET
AT 31 DECEMBER 2023
Note
2023
2022
FIXED ASSETS
Tangible Fixed Assets
1608158
1589100
CURRENT ASSETS
Debtors
Cash at Bank and In Hand
36364
285001
32213
306158
321365
338371
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Accrua15 and Deferred Income
42872
73413
NET CURRENT ASSETS
278493
264958
TOTAL ASSETS LESS CURRENT
LIABILITIES
1886651
1854058
FUNDS
Unrestri¢ted
Restricted
Capital Reserye
Designated
5&6
104584
203286
1576559
2222
98276
177251
1576559
1972
1886651
1854058
d by the Parochial Churdi Council on 30th April 2024 and signed on its behalf by..
Phil Weaver (￿Varden)
MrE
an
nstanley (War

51.

51-

PARISH OF ST PETER'S, HALLIWELL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
3. EXPENDITURE
2023
2022
Included in expenditure are the followng costs=
staff Costs
Wages, Salaries and Social Security Costs
Pension Costs
66494
2845
83790
3739
69339
87529
Average Number of Employees
There were no employees who earned £60000 per annum or more. None of the members of the
PCC received any remuneration or expense5 during the year.
Audit andAc¢ountan¢y
Accountancy
5070
3174
Doprnclation
8698
6970
4. FIXED ASSETS FOR USE BY THE PCC
Land and
Buildings
Fixtures and
Equipment
TOTAL
COST OR VALUATION
Al 1 January 2023
Additions
Disposals
1576559
70691
27756
1647250
27756
At 31 December 2023
1576559
98447
1675006
DEPRECIATION
At 1 January 2023
Charge for Year
Depreciation on Disposals
58150
8698
58150
8698
At 31 December 2023
66848
66848
NET BOOKVALUE
At 31 December 2023
1576559
31599
1608158
NET BOOK VALUE
At 31 December 2022
1576559
12541
1589100

PARISH OF ST PETER'S, HALLIWELL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
5. ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Fund$
Deslgnated
Funds
Restrlctod
Funds
Capital
R￿OrV￿
TOTAL
Fixed Assets
Current Assets
Current Liabilities
3726
143597
(42739)
27873
175546
(133)
1576559 1608158
321365
(42872)
2222
Fund Balance
104584
2222
203286
1576559 1886651
6. MOVEMENT IN FUNDS
Tran$fer¥
B8ts¥••n
Funds
At
0110112023
At
3111212023
Income
Expgndlturg
Capital Reserve
Designated Funds..
Photocopier
Vicarage Upgrade
Unrestricted Funds..
Parish
Rgstnct8d Funds."
Missionary
45298
Lift Fund
7961
Youth Minister
11842
Vicar and Warden
55694
Christians Against Poverty
20052
Party in the Park
2756
Sundry Organisations
7899
Repair and Build for th& Future 20434
Youth Adult Pioneer
955
AYF Choir
Parish Centr8 Lift
1576559
1576559
2222
(250)
2222
250
(500)
500
98276
352074
{321266) {24500)
104584
40593
(51718)
{2050)
(230)
(16186)
(26891)
1861
36034
5911
23051
63508
14321
2756
11207
23951
896
11439
24000
21160
11949
6980
{8641)
(34631
(59)
(2000)
(3595)
3861
20886
(1861)
4360
21651
1854058 469192
436599
1886651

PARISH OF ST PETER'S, HALLIWELL
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
7. DEBTORS
Prepayments and Accrued Income
36364
32213
8. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and Deferred Income
42872
73413
9. CONTINGENT LIABILITY
At 31 December 2023, the Parish was holding a retention of£6,975 in respect of building works carried
OLrt during the year and it is expectéd that this amount will be payable at the end of the retention
period.
10. CONTROLUNG PARTY
The Parish was underthe control of the Parochial Church Council throughout the period under review.
11. FRC EfHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with other tharities of our size and nature, we us8 our Independ8nt Examiner to assist
with th8 preparation of financial statements.