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) NeI￿Ork 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 ex￿￿1clO 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
Gain￿L088&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 Gain￿LosSeS
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