PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH CHARITY NUMBER 1140013 FINANCIAL STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2024
Page 1 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH CHARITY INFORMATION Registered Charity Name: The Parochial Church Council of the Ecclesiastical Parish of st Philemon Toxteth Working Name: St Philemon's Church, Toxteth Charlty Reglstratlon Number The Gharity became registered with the chartty commission on 25th January 2011 under number 1140013. Govomlng Instrumont The Parochial Church Council (PCC} 18 established under the Parochial ChurGh CounGils (Powers) Measure 1956 las amended) and is a body corporate perpetual 8ucce88ion. Incumbent: Rev'd M Allen Sl Philemon's Vlcarage 40 Devonshire Road Llverpool, L8 3TZ. Bankers: Central Board of Finance of the Church of England 80 Cheapside, London EC2V 6DZ HSBC plc 168 Aigburth Road, Liverpool L17 9PF. 4 Dale Street, Liverpool L69 23Z. 23 Allerton Road, Liverpool, L18 2DA Independent Examlngr: Mr P J Colllns F.C.A. Collins & Co. Chartered Accountant8 Suite 13 Hattersley House 1 Hattersley Court Ormskirk L39 2AY
Page 2 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 Back The Parochial Church Council of St. Philemon Toxteth (the "PCC.), has the responsibiltty of co-operating with the inGumbent, in promoting in the ecdesiastical parish the whole mission of the church. Our vision is to.. 11 Reach into as many communities as we can with the good news of Jesus" 21 Gather us under excellent, culturally engaged, Bible teaching. 3) Build one another up to live distinctlvely and consistently for Christ- 4) NeIOrk towards healthy Anglican churches pioneered acros8 the Dloce8e. The PCC a180 has malntenance respJnsibility for the church bullding of St. Philemon and the hall and assoclated buildings of St. Johns Centre. The Parochlal Church Councll (PCCI is eslabllshed under the Parcchial Church Councils (Powers) Measure 1956 {as amended) and is a body corporate with perpetual 8u¢cession. The PCC is also regulated by, inter alia, the Church Representation Ru168. Reference to all this legislation is essential for 8 full understanding of the PCC'8 legal status and Its member8, dutle8 and responslbilltles. bè nt Members of the PCC are either ex1clO or elected by the Annual Parochial Church Meetlng (APCM) in accordance with the Church Representation Rules. Durlng the year all the following ¥erved as member8 of the PCC: Rev'd Michael Allen Rev'd Andrew Simmon8 I¢paStor) Gabriel Chiu Shlka Habershon Charlolte Kane Colin Buckman Gary Pauls Kenneth Wile8 Jonathan Lancaster Jesvln Edamana Ann Keningley Lauren Smith Geoffrey MSlllngton Trustee Inductlon and tralnlng PCC members are informed of training events and have access to handbooks and other malerials relating to trustee responsibilities, basic health and safety. risk assessment and management and safeguarding procedures. Or anisatlon The PCC has a Standing Committees as required by law: the8e have the power to transact the day to day business of the charty between Council Meetings, subject to any directions by the council. Ele The number of names on the electoral roll as reported at 31st December 2024 was: . st. Philemon 101 (2023- 107).
Page 3 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 Cont. Review of the Year God has Gontinued to grow us in number in 2024 to the point that we had to purchase many more chalrs to accommodate everyone. Encouragingly, most of that groW(h has come from people belng Invited along by thelr friends. family, neighbours and colleagues. In September our Pastor-in-trainlng relocated to Northem Ireland and another member of staff took a years sabbats'cal. We have contlnued to navigate diffioultles stemming from the declslons made by General synod relatino to 'Prayers of Love and Faith,, Including a reduction in giving. lal Re Results lor the year are set out on page 6. Our maln 80urce8 of Income wa8 tax efficlent glvlng whlGh amounted to £69,662 (2023: £88.7381 and grants recelved which amounted to £6,25012023-. £49,841 }. The main expenditure was in respect of salaries and pen51ons of £98,01412023'. £89,970), the Dloce8an Par18h Share of £26,88712023: £20,637> and repalr8 of £16,794 (2023.. £5,918). It Game to Ilght in January 2024 that a 8lgnlflcant sum of money had been taken both from the safe and the Gollection box over an extended period. It is unlikely that the money 17 be recovered, or the person responslble identifled. Several fallures were Identlfied and measures have been put In place to en8ure that it does not happen aoain. The matter has been reporied to the Charity Comml8slon. Pla he F ture In 2025 we are looklng forward to contlnue growlng our 11.00am servlce. We 17 also be running courses for those looking Into Ihe Christian failh. those looklng to Join St Philemon's and for those wanting to grow in leadership 8klll8. Rese OIIG We aim to hold reserves sufficient to cover all costs and Missionary Giving for 3 months. This is Gurrently £67,000 (2023.. £51,000). The Gurrent level of general unrestrlcted funds Is £408,427 (2023.. £149,293). Rls Statement The charity has reviewed the major rlsks to which It is exp05ed,and systems have been establlshed to mitsgate them. The main areas are.. Financlal: The PCC has responsibility for all assets and It allows, under its discretion. the reserves to be used to provide continuity for work done by the charty. However, where a risk Is identified budgets are required by the PCC In order to check the viability of any project in the church. operatlonal- In the evenl or a cnurch Duiiaing bewming unusable Tor a Ilmlted tlme, we wlll looK to rent another meeting place. Health & Safety: Our policies and procedures are kept under review by the PCC with a responsible officer for each property. Safeguarding of children and vulnerable adults.. As for"Health & Safetv, above, our policies derive from those of the Diocese of Liverpool. They themselves shaped by Home Office Guidelines. Relevant training is undertaken and we look to respond quickly to the ever-changing DBS procedures. Equal Opportunltles and Employment Issues".An area of risk as well as opportunity. We seek to be 'jusf employers as the PCC sets policy. approves and authonses requests to recruit. and is responsible for the recruitment and management of employees.
Page 4 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 Cont. Public Benellt ststement When planning our activities for the yoar, the PCC gave consideration to the Charity Cornml88ion' guidance on public benefit and, in partlcular, the specific guidance to charities wnGerned wth the advancement of religion. Trustees, res onslbllltles In relatlon to the flnanclal statements Charity law requires the trustees to prepare financial statements for each financlal year whleh give a true and fair view of the state of affairs of the charty and of its 8urplus or deficit for that year. In preparlng those financial statements, the trustees are required to: select suitable accounting pollcies and then apply them conslstently: make judgements and estimates that are reasonable and prudent., state whether applicable Aocountlng Standards and Statements of Reoommended Praotice have been followed, subject to any departures disclosed and explalned in the financial statements., and prepare the financial statement8 on the going concern basis unless it is inapproprlate to presume that the charlty will continue in operation. The Iru81ees are responsible for keeping proper accountlng records whlch dlsclose with reasonable accuracy at any lime the financial position of the charity and to enable them to ensure that the finanoial statements comply with the Charities Act 2011. They are also responsible for 8afeguarding the assets of Ihe charity and hence for taklng reasonable Steps for the prevention and delection of fraud and other irregularllies. On behalf of the PCC ev'd Michael Alle 18th May 2025 air)
Page 5 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PCC OF PHILEMON TOXTETH Report to the Parochlal Church Council (PCC) of St Philemon (the Trust) on my examination of the acoounts for the year ended 31st December 2024 which are set out on pages 6 to 14 of your Annual Report. Responslbllltles and bas18 of report As the charity trustees you are responsible for the preparation of the account8 In accordan¢e with the requirements of the Charities Act 2011 ('the Act,). I report In respect of my examlnatlon of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all Ihe applicable Directs'ons given by the Charity Commi88ion under sectlon 14515llb) of the Act. Independent Examlner's Statement I have completed my examination. I confirm that no maierlal matters have come to my attention in connectlon wlth the examination giving me cause m6 to believe that in, any materlal asp8¢t.' 1. accounting records were not kept in respect of the Trust a8 required by section 130 of the Act: or 2. the accounts do not accord wlth those records. 3. the accounts do not comply with the applicable requirements concernlng the form and content of accounts set out in the Charltles (Accounts and Reports) Regultion8 2008 other than any requirement that the aGGounts give a 'true and fair vlew which is not a matter consldered a8 part of an independent examlnation. I have no concern8 and have come acr086 no other matters In connection wllh the examlnation to which attentlon should be drawn in order to enable a proper understanding of the accounts to be reached. Mr P. J. Colllns IF.C.A) Colllns & Co. Chartered Accountants SuSte 13 Hattersley House 1 Hattersley Court Ormsklrk L39 2AY 18th May 2025
Page 6 PAROCHIAL CHURCH COUNCIL OF ST, PHILEMON TOXTETH STATEMENT OF FINANCIAL ACTIVITIES R THE YEAR ENDED 31ST DECEMBER 2024 Unrestrlcted Funds Restricted Endowment Funds Funds TOTAL FUNDS 2024 2023 Note INCOMEAND ENDOWMENTS FROM: Donations and legacies 108,465 22,475 130.940 196,296 Charitable a¢tlvltle8 28,341 28,341 26.372 other trading activitie8 Investments 13,177 772 13,949 17,208 TOTAL INCOME 149 983 173,230 239 876 EXPENDITURE ON: Charitable Activitlè8 248,173 33,802 281,975 201,438 Ralslng fund8 16,618 16,616 2,556 TOTAL EXPENDITURE 264,789 298,591 1114,806) (10,555) (125,361) 35,882 Galnslllossesl on Investments 1.018 1,018 4,923 NET INCOMEIIEXPENDITURE) {114,8061 (10.555) 1.018 (124,343} 40,805 TRANSFER BETWEEN FUNDS NET MOVEMENT IN FUNDS (114,806) (10,555) 1,018 (124,343) 40,805 RECONCILIATION OF FUNDS: TOTAL FUNDS BROUGHT FORWARD AT 1 ST JANUARY. 2024 561,184 50,551 71,610 683,345 642,540 TOTAL FUNDS CARRIED FORWARD AT 31ST DECEMBER, 2024 446 378 39,996 559.002 683 345
Page 7 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH BALANCE SHEET AT 31ST DECEMBER 2024 Note 2024 2023 FIXED ASSETS Tangible Assets Investment¥ 10 Total fixed assets 421610 421,611 72,629 CURRENT ASSETS Debtors Cash at Bank and in Hand 53,500 435,105 488.605 49,507 215,232 284,739 Total current assets LIABILITIES: Credltor8: Amounls falllng due wlthln one year 12 2.232 3.005 NEf CURRENT ASSETS 486,373 261,734 Credltors: Amounts falllng due aftèr more than one year TOTAL NET ASSETS 559.002 683,345 FUNDS OF THE CHARITY UnrestriGted funds Restricted funds Endowment funds 13 446,378 39.996 72,628 559 002 561,184 50,551 71,610 683 345 Total charlty lunds Approved by the Parochlal Church CounGiI on 18th May 2025 and 8lgned on its behalf by. Rev'd Michael Alle rey Mllli ton The notes on pages 8 to 14 fomi part of these accounts.
Page 8 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Accountin PoliGie8 The financial statements have been prepared In accordance wtth applicable accounting stsndards and the Charlties SORP 2015 FRS 102. The financial statements have been prepared under the historical c08t convenllon except for the valuatlon of investment assets, which are Shown at market value. The accounts include transacts'ons, assets and IlabS1ities for lCh the PCC Is held responsible in law. They do not include the accounts of church groups that owe thelr afflliation to another body nor those that are informal gatherings of Ghurch members, Funds Endowment fund8 are funds. the capital of which must be m81ntslned,' only Income artsing from Inve8tment of the endowment may be uÉed either a6 re$lrlcted or unre8tri¢ted dependlng upon the purp08e for which the endowment was establlshed. Restrlcted fund8 represent (a) income from trusts or endowments which may be expended onw on those restrlcted objects provided In the terms of the trust or b8quest, and (b} donations or grants recelved for a speclllc object or invlted by the PCC for a 8peciflc object. The funds may only be expended on the speciflc oblect for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually Invest separately for each fund. Where there is no separats investment, Interest18 apportloned to Indlvldual ftjnds on an average balance bas18. Unrestrlcted fund8 represent the funds of the PCC that are not subJeGt to any restrlctlons regardlng thelr use and are available for application on the general purposes of the PCC. Funds designated for a particular purpo8e by the PCC are a180 unrestricted. Income and •ndowments Planned giving, collections and donatlon8 are recognised when recelved. Tax refunds are récognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is notifled of it8 legal entidement to the amount due. Dividends and all other income is accounted for when receivable. All incoming resources are accounted for gros8. For Investment purposes any surplus funds are usually of a short term nature and are keo In interest bearlng accounts. Realised galns or1088es are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 st December. Expendlture Grants and donations are accounted for when paid over. or when awarded. if that award creates a blndlno or cunsifuGllVC oDiigallon ori ine VGL. The Parish Share is accounted for when payable. Any share unpaid at 31st December is provided for in Ihese accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. The pension costs charged in the financial statements represent the contributions payable by the PCC during the year.
Page 9 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMENTS R THE YEAR ENDED 31ST DECEMBER 2024 Cont. Flxed Assots Consecrated land and buildin movable church furnishin Consecrated land and beneficed property is excluded from th8 accounts by section 1012)(a) of the Charltles Act 2011. No value Is placed on movable church furnishings held by Ihe churchwarden8 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 Ihe year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, 18 written off as expenditure in the SOFA and 8eparately disclosed. Freehold land and property is not being depreclated. as In the vlew of the PCC, they are malntained to a sufflcienlly hlgh 8tandard which ensures that the market value of the propertles Is not les8 than the carryTrng value shown in the accounts. doff ul Equipment used by the church is depreciated on a 8traight Ilne basls over 4 years. Indlvidual assets wlth a purchase prlce of £10,000 or le88 are written off when the asset is acquired. Investments Investments are valued at market value at 31 sl December. Current Assets Amounts owing to the PCC at 31st December In respect of fees, rents or other Income are shown as cJebtor8 less provislon for amounts that may prov8 uncollectible. Short-term deposlts Include cash held on dep081t èither wlth the CBF Church of England Fund8 or at the bank. Reserves It Is the Intention of the trustees to malntain 8ufficient unrestricted reserv88 to meet the current level of running expenses of the organisation.
Page 10 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Contlnued Unrestricted Restricted Funds Funds TOTAL Unrestricted Restricted TOTAL 2024 Funds Funds 2023 Donations and le Planned Giving.. Tax Efficient Giving Income Tax Recoverable Other planned giving Collections (open platel at all Services Gift Days Donations Grants acie 68,062 17,451 8,338 1,600 1,210 1,460 69,662 18,661 9,798 87,138 22,424 8,232 1,600 2,900 88,738 25,324 8,232 11,364 11,364 15,205 15,205 10,950 13,211 17,033 45 694 10,950 13,211 49,841 196296 3,250 108,465 3,000 22,475 6,250 130,940 32,808 150,602 Charltable Bookstall Rent from Church Halllchurch Property Wedding and Funeral Fees Club ActivilieslOutingslHolidays vlt es 819 819 303 303 24,477 30 3,015 24,477 30 3,015 12,820 752 12,497 12,820 752 12,497 28,341 other tradln actlvltles Fairslfundraising vestments Rent from Investment Property Dividends and Interest (including any reclaimed tax) 3,740 3,740 12,400 12,400 9,437 13,177 772 772 10,209 13,949 4,241 16,641 567 567 4,808 17,208
Page 11 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Continued Unrestricted Restricted Funds Funds TOTAL Unrestricted Reslricted 2024 Funds Funds TOTAL 2023 6 Charitable Activitle8 Missionary Giving OMF Inlernational UK ccw North West Partner Arab Ministry Of Pioneers ICR Madrid Westvale Chapel, Kirkby Sundry Donations (<£1,000 each) Goodwill Payment- pcc st Cleopas and St Gabriel Ministry.. Parlsh Share Minister - Housing Mlnister- Expenses Co-Pastor Salaries Co-Pastor Pension c08ts Co-Pastor- Houslng Co-Pastor - Expenses Lay Workers- Salaries Lay Workers - Pension costs Lay Worker expenses & costs Cleanlng and Waste Dlsposal Rent and Rates Heal & Light Insurance Repair8 & Renewa18 Service Expenses Waterfront Minislry Costs Youth Worklchildren's work Club Activitiesloutings Education and Training Expenses Bookstall ¢osts Weekend Away Data Protectionlcopyright Fee Telephone Depreciab'on Legal and professional fees Independent Examinerfs Fees Sundries Postage, Printlng & Stationery 3,521 34,521 2,348 3,521 34,521 2,348 7,602 2,348 7,602 1,025 3,775 3,775 2,516 3,775 3.775 2,516 7,602 2,348 2,516 2,516 7,602 1,025 1,186 1,186 30,000 30,000 26,887 2,151 327 28,976 7,299 11,281 423 51,134 1,254 26,887 2,151 327 28,976 7,299 11,281 423 60,404 1,335 20,627 443 264 30,277 5,812 9,076 360 12.538 1.389 1,900 581 1,212 10,204 2,448 5,918 1,984 20,627 443 264 39.217 8,946 10,994 360 40,418 1,389 1,900 581 1,212 10,204 2,448 5,918 1,984 14,630 915 3,810 6.527 356 8,572 631 394 8,940 3,134 1,918 9,270 81 27,880 541 976 7,343 2,541 10,338 1,661 541 976 7,343 2,541 16,794 1,881 6,456 14,630 875 988 10,565 848 564 1,097 558 476 1,351 986 10,565 848 564 1,097 558 915 3,810 6,527 356 8,572 631 394 808 2,232 1,698 1,047 2,315 3,123 2,232 1,698 1,047 87 2,136 771 1,936 87 2,136 771 1,936 248,173 33,802 281,g75 144.938 56, Jf02 201,438 7 Ralstn funds Fundraising Costs Investment Property Costs 16,616 16,616 2,556 2,556 16,616 16,616 2,556
Page 12 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMEN R THE YEAR ENDED 31ST DECEMBER 2024 Contlnued Staff Costs 2024 2023 Wages and Salarles Social Security Costs Pension Costs 88.912 468 8.634 75,424 4.211 10.335 89,970 The wage8 paid relate to varlous Church Workers and the Co-Pastors. No employee812023: None) received more than £60,000 remuneratton during the year. Froohold Land & Bulldlng• Flxtures and Flttlngs Total COST OR VALUATION At 1st January, 2024 Addit5on8 Dlsposal8 At 31st December, 2024 43.645 43,645 DEPRECIATION At 1 st January, 2024 Charge for the year Dlsposal8 At 318t December, 2024 43,644 43.644 NET BOOKVALUE At 318t December, 2024 At 318t December, 2023 10 1 2023 Market Value Addltlons (D18posal8) In year Nel Galnlloss on Revaluatlon 2024 Market Value 1,390 share512023: 1,390 8hare81 CBF Investment Fund. 11,711 shares (2023.. 11,7118hares) CBF Joint Investment Fund. CBF Deposit Funds St John's Youth and Community Centre St John's Preschool Nursery 31,421 719 32,140 23.095 17,094 253,817 96,183 421610 299 23,394 17,094 1253,817} 96,183 350 000 MlStoncai Gosl of Investments 38,859 38.85g Hlstorfcal Cost of Investment Property 169,699 169,699 The Youth and Community Centre and the Preschool Nursery was 501d in January 2024.
Page 13 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMENTS R THE YEAR ENDED 31ST DECEMBER 2024 Contlnued 11 Debtors.. Amounts receivable wtthin one Income Tax recoverable Other Debtors 2024 2023 ar 53.500 47.800 53,500 49,507 12 Credltors: Amounts fall du In one 2024 2023 Accruals gnd Deferred Income other creditor8 2,232 2,136 869 3,005 2,232 13 An 518 of Ne Assets b Fund Unre8trfct•d Funds Rostrletod Funds Endowm•nt Fund# Totsl Flxed Asset8 Current Assets Current Liabllities Long Term Liabilit188 Fund Balance 72,828 72,829 488,605 (2,232) 448,609 (2,232) 39,996 446 378 559 002 und Dotai18 The restricted funds comprise varlous funds as set out below Includlng. bulldlng funds, grants received In onnectlon wlth the costs of employlng lay workers, roof repair8, a new church plant and grants and donations received for projects and staff training together with variou8 specific donations received to be forwarded onto Christian missionary 80cietie8. The endowment funds represent permanent endowments from donors many years ago, which require the money to be spent on various property repairs, slck and poor fund. Sunday School and Slaff Expense8. Transfer8 Galn•lLos$e8 15 Desl ed Funds 2023 Income Expendlture 2024 Unrestrlcted Funds are as follows.. PCC Sl. Phllemon General Funds Roof Fund PLA Fund Capital Asset Fund Hardship Fund Weekend Away Fund St. John's Youth & Communlty Cantrn Youth & Community Fund 30,150 Capital Asset Fund 253,817 Sl. John's Preschool Preschool Funds Capilal Asset Fund 149,293 20,000 10,500 148,499 264,289 374.924 408,427 20,000 16,500 6,000 600 500 500 600 850 850 600 (30,750) (253.817) 640 96.183 (674) (96,183) 561,184 149,983 264,789 446,378
Page 14 PAROCHIAL CHURCH COUNCIL OF ST. PHILEMON TOXTETH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Contlnued Transfers GainL088&S 16 Restr cted Fu 2023 Incomé Expenditu 2024 Restricted Funds are as follow8: PCC St. Phllemon Administrator Salary Fund Central Church Warrington Persian Ministry Fund Kitchen Fund Children Fund Glft Day Fund Go Chatter Web81ts Fund 1,300 11,700 20,536 13,628 5,566 5,566 1,300 11,700 14,438 7,171 100 5,200 87 39,996 6,098 6,457 476 15,205 576 17,105 3.300 87 50,551 23,247 Reall8ed Transfernl GalnsiLosses GainLosSeS 17 Endowment Fund The Endowment Funds are as follows.. PCC St. Phllemon Sunday School Assistant staff Fund Sick & Poor Repalr5 General Church Fund 2023 2024 3,694 6,227 834 45,195 15,660 33 77 3,727 6.304 845 46,og1 15,661 896 18 Related Partles During Ihe year the charity pald working expenses and houslng costs of £2,478 (2023.. £707) tolon behalf of the Rev'd Allen and salary, pen8ion, housing costs and expenses of £47,979 (2023.. £44,103) lolon behalf of Rev'd Simmons and salary and pension costs of £14,75612023: £12,287) to Gabriel Chlu in respect of costs incurred and work done on behalf of the charity- Ital Co mltments The PCC has no Capital Commltments at the accounting date (2023 £Nil ). 20 Contln nt Llabllltleg The PCC had no ¢ontlngent Ilabllltles at 3161 December 2024 (2023 £NII)'. 19