PARISH OF ST PETER'S, HALLIWELL A Registered Charity No.. 1138035 FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2024 INCUMBENT: REVEREND ALAN SAUNDERS ONE PARISH- ONE CHURCH- ONE VISION "TRANSFORMING BOLTON TOGETHER IN JESUS, NAME"
PARISH OF ST PETER'S, HALLIWELL FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 PAGE CONTENTS Report of the PCC Independent Examiner's Report Accounting Policies Consolidated Income and Expenditure Account Statement of Financial Activities Balance Sheet Notes to the Financial Statements
PARISH OF ST PETER'S, HALLIWELL REPORT OF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2024 1. BACKGROUND. STRUCTURE, GOVERNANCE AND MANAGEMENT The Parish of St Peter's. Halliwell. comprises four fellowships meeting in= st. Peter's Church, 419 Church Road, Bolton, BL1 5RR 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 Petefs Smithills Dean Church of England Primary School Each of the four churches has its own Leadership Team to deal with matters particularty concerning its own fellowship. The Leadership Teams are Sub-committees of the Parochial Church Council. With the exceplion of St Peterfs, each 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-operate with the Minister of the church in promoting in Ihe parish the whole mission of the Church, pastoral. evangelistic, social and ecumenical - this the PCC continues to do very readity. Bankers.. Each fellowship banks with the Royal Bank of Scotland Funds are also held with the Central Board of Finance and CAF Bank Legal Advisor." Jane Monks (Diocesan Registrar) Independent Examiners DonnellyBentley Ltd. Chartered Accountants and Registered Auditors Parish Office.. st Peter'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 concern 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 2024 2. MEMBERSHIP Members ofthe PCC are either ex officio or elected bytheAnnual Parochial Church Meeting, (APCM) in accordance with the Church Representation Rules. During the year the following served as members of the PCC.. Members on PCC fmm 30 April 2024 to 30 Aprll 2025 Rev. A. Saunders S. Walsh C. Hargraves C. Ward P. Caffrey D. Cieszynski D. Caffrey S. Scott M. Peake A. Blease B. Johnson J. Johnson S. Johnson P. Weaver C. Saunders H. Stainthorpe E. Winstanley P. Gray D. Ball C. Rigby D. Starkie H. Watson M•mbors on PCC from 25 Apn"12023 to 30 Apn"12024 Rev. A. Saunders Rev. D Brae (stepped down April 2023) S. Brierley (stepped down April 2023) 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. Weaver C. Saunders D. Cafftey H. Stainthorpe E. Winstanley P. Gray D. Ball C. Rigby D. Starkie C. Hargraves A number of members also take part in Deanery affairs. 3. PUBLIC BENEFrr We have referred to the guidance in the Charity Commission's general guidance on public 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 comprehensively achieved.
PARISH OF ST PETER'S, HALLIWELL REPORT OF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2024 4. REVIEW OF THE YEAR In 2024, parish wide consolidated income increased by £28k when compared to 2023 income. This increase can largely be explained due to legacies received totalling £30k. Other encouraging statistics are an increase of £8k in voluntary offerings and donations and an increase of £2k generated from the hire of buildings across the parish, when compared to 2023 income. The use of parish buildings by community groups continues to be a great way to build up our engagement wilh the local community and bring in much needed income to cover their operating and maintenance costs. It should be noted that there is no comparative Quinta Parish Weekend income in 2024. this will be recognised in 2025. Parish wide expenditure has increased by £67.5k when compared to 2023. this is mainly due to the increased expenditure on church maintenance. The PCC continue to save £2k each month for the maintenance of the church building. In May 2024, a positive discussion with the diocese resulted in a Ihree-year agreement for a realistic parish share contribution. As a result of the faithful and regular giving by God's generous people, we have been able to meet our obligations in many areas, including some much-needed building maintenance, and contributed the full parish share request of £115k to the Diocese. During 2024, financial support for St Peterfs National and International Ministry {NIM) team totalled £37.7k in offeriros and donations, including gift £id. This income was £2k lower than the previous year, but due to cash reserves, we were able to support our missionary commitments with expenditure of £49k. It is encouraging thal across the parish we were able to support missionaries, both local and international, with outgoings of £66k. This is lestimony to the generosity of the people of St. Peters Parish and our commitment to support this VFtal work, sharing the good news of Jesus to those who have not heard. The monthly standing order donations to support the parish CAP Debt Cenlre cover two thirds of the full cost of this ministry. We have received a number of grants in 2024 to continue this vital work across the Parish which we thank God for. The fund had an encouraging balance of £16k at year end. The Youth minister fund had a bal8nce of £34k at Ihe year end, December 2024. The parish and PCC a praying for the right candidate to take up this post once advertised. The PCC has committed to contribute the agreed £118k towards the 2025 parish share, but. with the Challenging economic situation and our own building maintenanc8 requiremenls, this leaves us with a forecast budget deficit of c£22k for 2025. We look to our faithful heaventy father to Continue to bless the church finances and give wisdom to the members of the PCC to steward our reSoUrS effecttvely, honouring the sacrificial giving of many people across the parish. We give thanks and praise for our Lord's provision during 2024 and pray that in the year ahead we may individually respond to the Lord's call on our Ibves and our resources in our mission to transfomi Botton together in Jesus, name.
PARISH OF ST PETER'S, HALLIWELL REPORT OFTHE PCC FOR THE YEAR ENDED 31 DECEMBER 2024 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 Peterfs Parish and beyond. l express my particular thanks to: Elaine Vincenl in her role as Parish Finance Officer, for maintaining accurate and detailed accounting rerdS and keeping track of income and expenditure across the Parish. Amanda Blease for her work as Parish Business Manager and her support of the finance team. The Treasurers al the sister churches.. Julia Forrester at Barrow Bridge, Val Beasley at Smithills and steve Walsh at St Andrews, and also Geoff Gunshon for his work on the missionary accounts and Phil Weaver for his work on Gifl Aid administration. The Parish Office banking team: Dave Willescroft, June Johnson, Kath Richardson, Jez Wolstencroft and Janet Sams and all the sidespeople, welcome team and plate collection counters. Your services are invaluable. 5. INVESTMENT POLICY The PCC has considered the most appropriate policy for investing funds and has found that deposit accounts held with the CBF Church of England Funds. meet their requirements.
PARISH OF ST PETER'S, HALLIWELL REPORT OF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2024 6. REAPPOINTMENT OF INDEPENDENT EXAMINER A resolution will be proposed at the forihcoming APCM to reappoint the Independent Examiner, Mr Alexander Stewart Howarth of DonnellyBentley Ltd. 7. STATEMENT AS TO DISCLOSURE OF INFORMA TION TO INDEPENDENT EXAMINERS So far as the members are aware, there is no relevant information of which the independent examiners are unaware, and each member has taken all the steps that helshe ought lo have taken as a member in order to make himlherself aware of any relevant infomalion and to establish that the Parish's independent examiners are aware of that information. 8. RESERVES POLICY It is the policy of the PCC to maintain minimum unrestricted funds, sufficient to cover approximately 12 months fund raising and adminislration Costs. The total funds balance at the end of the year was £1,879,822 with £169,938 of these being restricted and £1,576,559 Ihe Capital reserves balance. These funds are held by the PCC and are delailed in note 6 to these accounts. Unrestricted resetV8s at the end of the year are £133,325, which would be sufficient to cover twelve months fundraising and administration costs. Unrestricted but designated funds at the end of the year had been fully utilFsed. 9. RISK REVIEW The PCC has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
PARISH OF ST PETER'S, HALLIWELL REPORTOF THE PCC FOR THE YEAR ENDED 31 DECEMBER 2024 10. STATEMENT OF MEMBERS, RESPONSIBILITIES Law applicable to charities in England and Waleslscotland requires the trustees to prepare financial statements 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 end of the year. In preparing financial statements giving a true and fair view, Ihe members should follow besl practice and; • select suitable accounting policies and then apply them consistently. • make judgements and estimates that are reasonable and prudent., state whether applicab accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements., prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in operation. The members are responsible for keeping accounting records which disdose with reasonabk accuracy the financial position of the charty and which enable them to ensure that the financial statements comply wilh applicable regulalions. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fiaud and other irregularities. APPROVED BY THE PCC AND SIGNED ON ITS BEHALF BY: Reverend Alan Saund - Chairman 1 May 2025
INDEPENDENT EXAMINERS, REPORTTOTHE PCC OF ST PETER'S, HALLIWELL FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the PCC for the year ended 31 December 2024, which are set out on pages 1to8. Respectlve responsibilitl•s of PCC and the examiner 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 sedion 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. Examine the account5 under section 145 of the 2011 Act" To follow the procedures laid down in the General Directions given by the Charty Commissioners (under section 145{5)(b) of the 2011 A¢t>.- and To state whether particular matters have come to my attention. To adhere to the FRC Ethical Standard when conducling review engagements, including "Provisions Available for Small Entiti'es" as described in the circumstances set out in note 11 to the financial statements. Basis of Independent Examlnerfs report My examination was carried OLrt in accordance wilh general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounls presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning 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 present a Irue and fair view and the report is limited to those matters set out in the statement below. Independent examiner's ststement sin the gross income for the year exceeds 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 thal in any material respect the requirements.. to keep accounting records in accordance with sedion 130 of the 2011 Act; and to prepare accounts which accord with the accountlng records and comply with the accounting requirements of the 2011 Aci have not been mel", or 2 to which, in ry opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Alexander Stewart Howarth BA (Hons) FCA DonngllyBentley Ltd, Chartered Accountants and Registered Audltor Hazlemere. 70 Chorley New Road. Bolton, BL14BY 1 May 2025
PARISH OF ST PETER'S. HALLIWELL ACCOUNTING POLICIES FOR THE YEAR ENDED 31 DECEMBER 2024 Basis of Preparation The PCC is a public benefit entty within the meaning of FRS 102. The financial statements have been prepared under the Charitses Act 2011 and in accordance with the Church Accounting Regulations 2006 goveming the individual accounts of PCCS. and with the Regulations 'true and fair view, provisions, together with FRS 102 as Ihe applicable accounting standards and the 2021 version of the Statement of Recommended Practice, Accounting and Reporting by Charities {SORP 2019). The financial statements have been prepared under the historical cost 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. Funds designated for particular purposes by the PCC are also unrestricted, as the PCC Can reassign those monies if it so desires. Restricted funds can only be used for their stat8d purpose, any balance remaining unspenl at the end of each year is carried forward as a balance on that fund. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are infomial gatherings of Church members. Each of the 4 worship centres (St. Peter's, Barrow Bridge Mission. St. Andrew's Johnson Fold and Smithills Fellowship) have their own Account, but that for St. Peterfs also includes matters relating to the whole Parish. Income Planned giving, collections and donations are recognised when received. Tax refunds are CogniSed when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to Ihe amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted 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 aOUnted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure 13 generally recognised when it is incurred and is accounted for gross.
PARISH OF ST PETER'S, HALLIWELL ACCOUNTING POLICIES - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Pension Contributions Parish of St Peter's participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers. CWPF has two sections.. 1. the Defined Benefrts 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 Builder Scheme Both sections of the Pension Builder Scheme are classed as defined benefit schemes. Penslon Builder Classic provides a pension, accumulated from Contributions paid and converted into a deferred annuty during employment based on terms 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. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide beneffts at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment retums and olher factors. The account, plus any bonuses declared 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 considered to be a mutti-employer scheme 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 specific employers and means that contributions are accounted for as if the Scheme were a defined conlribution scheme. The pensions costs charged to the SOFA in the year are the contributions payable (2024: £2,898: 2023: £2,529). A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022. For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2025, the Board chose to grant a discretionary bonus of 6.7 % to both pensions not yet in payment and pensions in payment in respect of service prior lo April 1997,. and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 2.70/0 (where usually it would be calculated based on inflation up to 2.50/0). This followed improvements in the funding F)OSition over 2024. There is no requirement for deficit payments at the current time. The next valuation is due as at 31 December 2025. For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments St the current time. The legal structure of the scheme is such that if another employer fails, Parish of St Peter's 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 2024 Flxed Assets Consecrated land and buildings and moveab18 church fumishings Consecrated and benefice propety is excluded from the accounts by s.10(2)(a) of the Charities Act 2014. No value is placed on moveable 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 moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA. For anything acquired prior to 2000 there is insufficient cost infonnation available and therefore such assets are not valued in the financial statements. Subsequent Fixed Asset additions are included in the accounts at original cost. Depreciation No depreciation is provided on land, propety 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 improvemenls thereto from time to time and, accordingly, the PCC consider that the lives of these assets are so long, and residual values are so high, that their depreciation is insignificant. Other fixtures, fittings and office equipment Most equipment used within the church premises is deprecialed 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. Investsnents Investments are valued at market value at 31 December. Current Assets Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held on deposit at the bank.
PARISH OF ST PETER'S, HALLIWELL CONSOLIDATED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Note 2024 2023 INCOME Voluntary Income Offerings and Donations Offerings for Missions Income Tax Recovered Legacies Grants received Miscellaneous Income 281213 34435 62722 30182 28144 2868 273055 34694 60298 26342 2583 Income from Inve81ments Bank Interest Rent of House Income re Use of Centres and Mission Commonwealth War Graves 671 9540 18251 310 644 9059 16504 310 Income from Church Activities Café on the Grn Tots & Hub Fees QUINTA Christmas Markets Bonfire 4505 3757 6007 4659 1509 3538 12841 13233 2632 11379 2356 Other Income Diocese Credit Insurance Claim Contribution to Parish Centre Running Costs 1585 462S 1081 945 TOTAL INCOME 497285 469192 EXPENDITURE Fundraising Costs Church Activities 504114 436599 TOTAL EXPENDITURE 504114 436599 NET INCOMEI(EXPENDrruRE) Balance Brought Forward at 1 January 2024 (6829) 1886651 32593 1854058 Balance Carried FoTward at 31 December 2024 1879822 1886651
PARJSH OF ST PETER'S, HALLIWELL STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2024 Note Unr08trlerf Doslgwrated Capltal Rejtrlctod Fund Fund Rosgrv• Fund¥ Total 2024 Totsl 2023 INCOME Voluntary Income Incorne Irom Investments Church Activit$ Olhèr Incotne 311884 2B731 280Q4 945 127900 41 439584 28772 28004 945 396972 26517 38412 7291 11bl 11dl TOTAL INCOME 369344 127941 497285 469192 EXPENDITLIRE Fundraising Costs Church Aclivihes 21al 21bl 317094 187020 504114 436599 TofAL EXPENDITURE 317094 187020 504114 436599 NET INCOMEIIEXPENDITUREI Transl?r tWÈen Funds 52250 1235091 15907DI 25731 168291 32593 122221 NEf MOVEMENT IN FUNDS B81ances Brought Forward at 1 January 2024 Balant•s Carried Forward at 31 D0¢ember 2024 28741 104584 133325 (22221 2222 1576559 1576559 1333481 168291 32593 2D3286 1888651 1854058 1fj9938 1879822 1886651 The Parish has no gains or losses olherthan the sluS forthe above financial ye4r, 811 acthvities undertaken by the Parish were continuing activhles and thè reported surphJ5 18 constslent th th8 Hislori¢al Cost Pfofit 88 defined by the Financial Reporting Slandard 102.
PARISH OF ST PETER'S, HALLIWELL BALANCE SHEET AT 31 DECEMBER 2024 2024 2023 FIXED ASSETS Tangible Fixed Assets 1602210 1608158 CURRENT ASSETS Debtors Cash at Bank and In Hand 49096 282108 36364 285001 331204 321365 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and Deferred Income 53592 42872 NET CURRENT ASSETS 277612 278493 TOTALASSETS LESS CURRENT LIABILITIES 1879822 1886651 FUNDS Unrestricted Restricted Capital Reserve Designated 5&6 133325 169938 1576559 104584 203286 1576559 2222 1879822 1854058 ved by the Parochial Church Council on 1 May 2025 and signed its behal Phi aver (Warden) Mr Simon Scoll I
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PARISH OF ST PETER'S, HALLIWELL NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 3. EXPENDITURE 2024 2023 Included in expenditure are the following costs.. Staff Costs Wages, Salaries and Social Security Costs Pension Costs 75994 1848 66494 2845 77842 69339 Average Number of Employees There were no employees who eamed £60000 per annum or more. None of the members of the PCC received any remuneration or expenses during the year. Audit andAccountancy Accountancy 5920 5070 Depreciatlon 8161 8698 4. FIXED ASSETS FOR USE BY THE PCC Land and Buildings Fixtures and Equipment TOTAL COST OR VALUATION At 1 January 2024 Additions Disposals 1576559 98447 2214 1675006 2214 At 31 December 2024 1576559 100661 1677220 DEPRECIATION At 1 January 2024 Charge for Year Depreciation on Disposals 66849 8161 66849 8161 At 31 December 2024 75010 75010 NET BOOK VALUE At 31 December 2024 1576559 25851 1602210 NET BOOK VALUE At 31 December 2023 1576559 31599 1808158
PARISH OF ST PETER'S, HALLIWELL NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 5. ANALYSIS OF NET ASSETS BY FUND Unrnstricted Funits D89ignated Funds Rèstricted Funds Capltsl Rosorvo TOTAL Fixed Assets Current Assets Current Liabilities 2714 154675 (24064) 22937 176529 {29528} 1576559 1602210 331204 (53592) Fund Balance 133325 169938 1576559 1879822 6. MOVEMENT IN FUNDS Tran$fgrs Botween Funds At 0110112024 At 3111212024 1cOme Exp•nditure Capital Reserve Designated Funds.. Photocopier Unrestricted Funds." Parish ReStrted Funds.. Missionary 36034 Lift Fund 5911 Youth Minister 23051 Vicar and Warden 63508 Christians Against Poverty 14321 Party in the Park 2756 Sundry Organisations 11207 Repair and Build for the Future 23951 Youth Adult Pioneer 896 Parish Centre Lfft 21651 1576559 1576559 2222 {2222> 104584 369344 (317094) (235091 133325 37720 (49029) {2050) {230) {55619) {27539) 24725 3861 33986 53128 16088 2756 12534 1079 896 20885 11165 21239 29306 24000 14237 14160 {12910) (37032) 114 (2611) 1731 1886651 497285 504114 1879822
PARISH OF ST PETER'S, HALLIWELL NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 7. DEBTORS Prepayments and Accrued Income 49096 38364 8. UABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and Deferred Income 53592 42872 9. CONTROLLING PARTY The Parish was under the control of the Parochial Church Council throughout the period under review. 10. FRC ETHICAL STANDARD- PROVISIONS AVAILABLE FOR SMALL ENTITIES In common with other charities of our size and nature. we use our Independent Examiner to assist with the preparation of financial statemenls.