The Parish of St Matthew and St Luke. Chadderton Annual Report of the Parochial Church Council for the Year Ended 31st December 2023 Presented to the Parishioners meeting and Annual Church Parochial Meeting on Wednesday 17th April 2024 at 7pm Agenda for the Parishioners, and Church Parochial Meetings h Parishioners l. Election of Churchwardens Annual Church Parochial Meetin l. Apologies for Absence 2. Minutes of the previous APCM 3. Matters Arising 4. Reports for 2023: Work of the PCC Accounts for the PCC Independent Examiners Gift Aid Reader ALM Grounds Maintenance Churchwardens Safeguarding Deanery Synod 200 Club Mothers, Union Electoral Roll 5. Elections: Parochial Church Councillors Independent Examiners 6. Other Business to be notified to the secretary 48 hours before meeting nual Re St Matthew's Church is situated in the Deanery of Oldham and Ashton which is part of the Diocese of Manchester within the Church of England The correspondence add￿$$ is The Vicarage, Mill Brow, Chadderton, Oldham OLI 2RT The Annual Report of the Parish of Chadderton: St Matthew and St Luke for the year 2023 Administrative Information The Parochial Church Council (PCC) is a registered charity wlth the Charlty Commlsslon. Registration number 1143492. The parish has been in interregnum since 27th February 2023 PCC members who have served from ISI January 2023 until the date this report was approved are.. Incumbent Reader ALM The Revd Captain David Penny CA - until 27th February 2023 Ann Tattersall Margaret Hughes Ann Emmott Lorraine Moore Paula Leech Wardens.. Helen Crabtree Mike Moran Margaret Hughes Until APCM 2023- 18 April 2023 From APCM 2023- 18 April 2023 Representatives on the Deanery Synod.. Gillian Barker Margaret Hughes Roy Tattersall Paula Leech PCC Secretary PCC Treasurer Elected Members.- Jon Baptiste Max Butterworth Clare Clark Alma Costello Andrew Cox Ken Edwards Lynn Edwards Ann Emmott Carole Heeks Claire Middlebrook Lorraine Moore Jane Wernick Rodney Wild Pat Wild From APCM 2023- 18 April 2023 From APCM 2023- 18 April 2023 From APCM 2023- 18 April 2023 From APCM 2023- 18 April 2023 Structurei governance and management The method of appointment of PCC members is set out in the Church Representatives Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. BanK Investmen¢ Insurance & Other Detalls The Parish banking is with Uoyds, TSB and Co-operative banks CCLA (Churches, Charities and Local Authorities) The Insurers for the Parish are Trinitas (Finance details are shown in the financial statements) The PCC holds licen￿$ from Church Copyright Licensing & the Data Protection Registrar Details of Trust Funds attached. Objectives and activities St Matthew and St Luke's PCC has the responsibility of cooperating with the incumbent, the Revd Davld Penny, (until going into interregnum) in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has Maintenan￿ responsiblllties for the Church of St Matthew, Chadderton Hall Road, Chadderton. Church attendance At the 2023 Annual Parochial Church Meeting the number of people on the Electoral Roll was 194. The average weekly attendance, counted during October was 194. Over 16 years old - 82, under 16 years old - 112. Activities and performance follow in the forni of various reports as detailed on the front page This report was approved by the PCC on Wednesday 6th March 2024 and slgned on their behalf by Andrew Cox {PCC Vice Chaimian) Signed: Th ofthePCCin2 23 The full PCC met 7 times during the year with an average level of attendance of 780/0, Standing committee met 3 times and budget committee met once, minutes of their deliberations were received by the full PCC and discussed where necessary. The "day to day" work of the PCC is carried out by its members - we are a working PCC, and all members a￿ expected to contribute whether on committees or working on specific tasks. Recommendations are discussed and if appropriate, ratified at full PCC meetings. This process makes for more focussed and strategic discussions and decision-making. We have had quite a turbulent year as we began preparing for our interregnum. David left St Matthews after 17 years as our vicar to move on to pastU￿S new. He accepted the position of priest in charge in the Gloucestershire parish of Winchcombe. During his time with us David has helped and supported every member of the parish who needed him. Whilst I could list numerous qualities and accomplishments, the most important thing is to say thank you and we wish hlm all the very best of success in his new parish. David's final service with us was on 29lh January which was a very moving service not only celebrating David's time with us here at St Matthew and St Luke but also wishing him and Deborah every success in the next stage of their journey in faith. As David had been with us for 17 years it was expected that we would be in interregnum for a good period. The biggest task facing the PCC was ensuring that we had clergy cover for our Eucharistic services. We had to make the difficult decision of restricting our services to 8.30am and 10.30am on a Sunday and 6pm on a Thursdayi we had to cancel the Wednesday 10am service as we were unable to ensure that it was staffed. We are extremely thankful to Reverends Richard Hawkins, Ray MoThi5, Ian Butterworth, and Li2 Devall for stepping in to ensure that we could deliver Eucharistic services. We are very fortunate that we have Ann as Reader Emeritus and Margaret as ALM, between them they have covered most of the Thursday worship services. Our pastoral team with ALMS Ann and Lorraine has continued to provide support to those in the parish who need somebody to talk to, The benefice of St Matthew and St Luke officially became vacant on the 27th of February at which point the interregnum began. The process to begin filling the vacancy began on the 27th of May. Archdeacon David Sharples and Area Dean Daniel Rambles met with the PCC to explain the process we WOLFld go through and to answer any questions from the council. One of the first jobs was to complete a parish profile descrlbing the conditions, needs and traditions of our parish as well as appointing two parish representatives, the PCC appointed Helen Crabtree and Gillian Barker. They will be involved in the interview process and will ensure that we do not appoint anyone who is not sympathetic to our views and visions for our parish. It was made clear by the Archdeacon that we would not be able to have a vicar solely in charge of our church, the number of clergy in the diocese is reducing and clergy are now being expected to take responsibility for more than one parish. Both the Archdeacon and Area Dean addressed the congregations at a Sunday morning 8.30am and 10.30am service. Following further discussions, the Archdeacon asked the PCC to consider the Reverend Liz Devall as our preferred candidate. Liz is currently priest in charge of St Anne Royton and St Mark Heyside. Before a final decision can be made St Anne and St Mark will have to do discuss the proposal of decoupling themselves enabling St Anne and St Matthew to come together under Reverend Liz Devall. We agreed to put forward Liz as our preferred candidate whilst being very conscious of the difFicult times that the congregations of St Mark would be going through, and our prayers and thoughts were with them at this time of transition. As we come to the end of the year discussions are still taking place and it is hoped that progress can be made after the Christmas break. Whilst in interregnum we are unable to start anything new however we did hold a faith lunch on the 8th of May to commemorate the coronation of King Charles III and a 505 and 605 night in July, as well as a pirates and princesses, event in December. In November the headteacher and chair of governors of St Matthews primary school addressed the PCC to discuss the proposed academisation of the school. The PCC formally supported the governor's intentions of applying to the diocese to proceed with the academisation. Until a new vicar is appointed our primary schools requi￿ an ex-official governor, Margaret Hughes was appointed for St Matthew and Gillian Barker for St Luke. The PCC agreed to adopt being an Inclusive church. This is a church which celebrates and affirms every person and does not discriminate. It welcomes all types of people regardless of their ethnicity, gender, sexual orientation, disability, or mental well-being. We are thankful to the members of the PCC and other members of the congregations, who have worked tI￿leSS1Y to ensure that our church has adapted to rapidly changing and challenging situations. We pray for strength and direction as we prepare to come out of interregnum, in the knowledge that God has a purpose for us all to ensure this parish is fit for mission and "Living out our call to share the Gospel in Faith, Hope and Love". Gillian Bèrker Finan Income for general use. 2023 saw a downturn in giving by standing order which decreased to £29,211 (£34,283 in 2022). Giving by weekly envelopes increased to £10,334 (£9,190 in 2022). Cash collections decreased significantly to £3993 (£6,170 in 2022) and donations, which include one-off envelope also decreased to £2976 (4,774 in 2022). The latter two decreases can, in part, be attributed to the number of baptisms reducing following a 2022 backlog clearance. We were also unable to offer dates in 2023 to all families enquiring about a baptism due the difficulty of finding ministers whilst in interregnum. other activities e.g. refreshment5 and lunch dub, parent and toddler group made SLbrpluses after expenses totalling £2,815 Our letting income drastically reduced from £1,555 in 2022 to £336. Fees from funerals and weddings brought in £7,798 (£10,208 in 2022). £4,982 of which is related to the graveyard (see further information regarding maintenance costs in the expenditure section). Recovered gift aid amounted to £11.652 (£13.139 in 2022)- The amount we can claim is dependent on giving levels and it is automatically sent towards our parish share by the diocese. Fundraising for unrestricted funds made a surplus after expenses of £3,891 (£4,300 in 2022). A pleasing amount as we thought that this would be one area to suffer badly due to energies being diverted to the InC￿aSed workload due to the interregnum. We are grateful for the people who gave their time and talents to fundraise. We received £2,194 from Church of England funds towards fuel costs. General expenditure. The parish share set by the diocese was £61,710 and we were able to pay £49,359 which equates to 80010. Expenditure for upkeep of services e.g. wine, wafers, candles. admin, printing, and payments to our organist plus licenses. water rate. insurance etc was at 2022 levels plus an amount for inflation. The hike in the cost of heating due to increased gas costs. which had been anticipated in the budget set for 2023. did not materialise due to the impact of the new and more efficient boiler. Electrlcity costs were as budgeted. One plus of being in an interregnum is that expenditure on council tax for the vicarage ceased, the cost of keeping the water and energy on in the vicarage, until it was let by the diocese, was refunded by the diocese and we were not paying vicarfs expenses. We are able to claim any travelling expenses incurred by visiting ministers from the diocese. £4,847 was expended on routine building maintenance and cleaning. This was less than usual but we have a policy of setting aside IOOh of income to be used for future fabric repairs so this fund was boosted by adding the unspent part of the 10%. The deficit recorded in 2022 for the upkeep of the churchyard, due to the installatlon of a contalner to house the grounds equipment, was clawed back in 2023 and the year ended with a surplus of £1,359. Income for the graveyard derives mainly from burial fees, plus an annual payment of £92 from the War Graves Commission. Thank you to the volunteers, whose hard work maintaining the graveyard means that we are not having to employ a firm to do the work, which we estimate would cost at least £10,000 per annum. Income and expendlture not for general use We received £3,756 from a legacy and donations in memory. This has been noted in the accounts as'designated for futu￿ mission and ministry and major works. We made a final payment of £5,537 towards the upgrade to the AV system. We paid £24,400 for the monument plus an initial payment for the landscaping which will be completed in 2024 we were able to claim back the VAT on the cost of the monument which amounted to £2,400. The choir vestry/ kitchen roof was repaired at a cost of £27,429 we a￿ able to ￿claiM the VAT on this type of work plus other fabric related expenditure and received £7.490 in 2023 Funds for the above major items of expenditure came from legaC￿S received over the past few years. Risk, revlew. funds and reseTves policy. It is good practice to maintain a readily accessible balance on unrestricted funds to cover both ordinary running costs and those which arise unexpectedly. The PCC aims to hold between 3 and months running costs in free reserves - at 31st December 2023 the balance of free reserves stood at £22,121. This balan￿ does not include any monies that have been designated e.g. legacies or for fabric ￿paIrS or those held in the Marianne Hamilton bequest account (see paragraph below). Funds and related transactions which are considered to be under the control of the PCC are included within these financial statements. In addition there exists an independent registered charity, number 244678, the Marianne Hamilton bequest which was created following the sale of land belonging to the Parish of St Luke. Its purpose is for the improvement of the amenities of the church and for other purposes in the Parish of St Matthew and St Luke. Statement of Trustees Responsibilities Charity Law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing those financial statements the trustees have:_ selected suitable accounting standards and applied them consistently; made judgements and estimates that are reasonable and prudent; ststed whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. prepared the financial statements on the going concern basis. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Acts. They are also responsible for safeguarding the assets of the charity and hen￿ for taking ￿aSonable steps for the prevention and detection of fraud and other irregularities. Morgoret Hughes Parochlal Church Councll of ST MATTHEW AND ST LUKE RECEIPTS AND PAYMENTS ACCOUNT For thè yèar endln9 31 Dfrcembgr 2023 2023 2023 Unrestrlcted Deslgnated Fund8 Fund8 2023 Restrlcted Funds TOTAL 2023 Note RECEIPTS Voluntary Income Activities for Generatlng Funds Income from Investments Church Acllvltles Olher Incoming Resourc8S TOTAL RECEIPTS 21al 21bl 21c) 21d) 21e) 58,159 5,917 4,778 10,367 1,738 59,897 6,917 4,926 10,367 19,783 100,891 148 13,647 13,647 6,136 8,022 79,222 2023 Unrestrlcted I 2023 deslgnated De8lgnated Funds Funds 2023 Restrlcted Fund8 TOTAL 2023 PAYMENT Cost of Generating Voluntary Income Fund Raislng Costs Church Activities Governance Costs 31a) 31b) 3{cJ 3(d) 177 731 76,047 177 731 136,832 59,025 1,760 TOTAL PAYMENTS 76.956 59,026 1.760 137,740 EXCESS OF RECEIPTS OVER PAYMENTS 2,266 45,377 6,262 -36,849 NET MOVEMENT IN FUNDS: The notes on the following pages form part of these accourrts 2,266 45,377 6,262 -36,849 Parochlal Church Council of ST MATTHEW AND ST LUKE Statement of A888ts & LlabllltSe5 at 31st December 2023 2023 Unrestricted Funds 2023 Deslgnated Funds 2023 Restrictèd Funds TOTAL 2023 1. ASSETS Current accounts TS8 business Instant Account CBF PCC No 1 a¢counl' C8F PCC No 3 account. Sl Luke's CBF Account. MM Rownlrees Charity- held in COIF fund ' Marianne Hamilton Account ' Inveslmènl assets - held in CBF funds Flowers cash 200 Club current account TOTAL ASSETS 11,882 18,784 31,513 11,882 18,784 31,613 3,897 128,150 3,241 7,676 5,957 -19 294 211,274 3,897 128,150 3,241 7,576 3,520 2,437 -19 294 128,4M 73,274 9,666 Hèld with CCLA with interest and dividends paid to parish accounts. Some funds are mangéd by Manchesler Diocese Approved by the Parochial Church Council on 81h March 2024 and signed on Its behalf by. Parochial Church Council of ST MATTHEW AND ST LUKE NOTES TO THE FINANCIAL STATEMENTS For the year endlng 31 December 2023 (Cont> 2. INCOMING RESOURCES 2023 Unrestrlcted Funds 2023 Restrlcted Funds 2023 Deslgnated Funds TOTAL 2023 2{a) Voluntary Income Planned giving by gift aid Income tax received (Gift Aid Llt8) Planned giving not by gift aid Calleclions - Cash on plate Donations & appeals On behalf of othér Charltles (note 51 34,362.74 11,652.90 5,182.30 3.993.43 2,987.56 34,362.74 11,659.15 5,182.30 3,993.43 4,036.37 663.42 59,897.41 59,233.99 6.25 1,068.81 663.42 1,738.48 58,168.93 0.00 2(bl Actlvltl88 for Gèneratlng Fund8 Fundraising Lunches and other refreshments 4,022.07 1,895.24 4,022.07 1,895.24 6,917.31 0.00 0.00 6,917.31 2{c} Income from Invèstments Dividends and interest 4,778.05 4,778.05 147.66 147.66 4,926.71 4,926.71 0.00 2{dl Income from Church Actlvltlos Trading e.g. lettings Fees, slalutory and optional Parent and Toddler Group Ignite Youth Group 336.50 7,798.58 2,232.16 336.50 7.798.58 2,232.16 0.00 0.00 10,367.24 0.00 0.00 10,367.24 2{e} Other Incomlng Re8ource8 Grants Insurance and VAT claims Legacies and donatlons In memory Credils relaled to interregnum 4,194.76 4,194.76 9,890.75 3,756.66 1,940.98 19,783.15 9,890.75 3,756.66 ** 1,940.98 ,135.74 0.00 13,647.41 roTAL INCOMING RESOURCES: 79,221.S3 13,647.41 8,021.88 100,890.82 79,221.53 13,647.41 8,021.88 100.890.82 Legacies and donations designated for future Mission & Outreach Initiativesl identified Major Works ** Parochial Church Councll of ST MAThHEW AND ST LUKE NOTES TO THE FINANCIAL STATEMENTS For the year endlng 31 December 2023 (Cont) 3. RESOURCES EXPENDED 2023 Unrestrlctedl deslgnated Funds 2023 Ro$trl¢ted Funds 2023 De8lgnated Funds TOTAL 2023 3(01 Colt of Generatlng Voluntary Incom8 i.e. giving env&lop8S 177.06 0.00 177.06 3(bl Fund Ralslng Costs Events expenses 731.30 731.30 908.36 0.00 0.00 908.36 3{c) Church Actlvltle8 Missionary and Charitable Glvlng (notè 5) Diocesan Parish Share Minlsters expenses & vicarage costs Musicians fees for Church Services Heal, light, water, telephone Insurance Youth and Children's work Parent and Toddler Group Maintenance of building incl cleaning Upkeep of services Church grounds maintenance Admin costs, photocopier, ststionary,postage 663.42 683.42 49,359,15 1,252.16 2,400.00 6,511.20 2,460.72 98.35 264.55 4.847.49 3,051.79 2,215.33 2,575.28 49.359.15 1,252.16 2,400.00 6,511.20 2,460.72 63.35 264.55 4,847.49 3,051.79 2,215.33 2,575.28 35.00 Lunches and other refreshments Upgrade AV system Major building work Memorial garden Music Flowers 1,046.04 1.046.04 5,S37.88 29,086.81 24,400.00 0.00 1,061.74 5,537.88 29,086.81 24,400.00 ** 0.00 1,061.74 76,047.06 69,024.69 1,760.16 136,831.91 3(d) Govemance Costs TOTAL RESOURCES EXPENDED: 76,956.42 69,024.69 1,780.16 137,740.27 *• Funds for Major building work, memorlal garden ,and AV Lspgrade taken from designated legacies and donations in memory. 4.co RELATIN FUNERALS & WEDDINGS 11 Is the custom of the PCC to charge for thè services of organists, vergers and sextons at funerals & weddings, and lo pass these fees on lo the individuals providing the seNice. Fees for the Vicar at such events were paid lo him as part of his stipend. Thesé costs are correclly netted off against fees received, because the PCC is acting merely as agent Statutory fèés income lotalled £5070 in respect of organists, vergers & grave preparatlon and £4832 in respect of DBF fees . Parochlal Church Council of ST MArrHEW AND ST LUKE NOTES TO THE FINANCIAL STATEMENTS Forthe year endlno 31 December 2023 Icontl General Funds General Funds rewesent the arrKJunts available to Ihe PCC to meet rts ￿￿OIng obligation5. based on the assumption that restn.cted fvnds are not availthe for general use. Music fund Donations arid fees received that are s￿)fical￿ for all asW of music otfw than the organist's salary are held in a restricted fu￿1. Flower funds Donations received in resp8d of church flow￿5 are held in a restsicled fvThJ to be spent future flower displays. The balance M hand is Sbjfficient to pay for fkwers for ts immediate future. Mlssion Various collections are ￿ld on behalf of ¢)thw organisabons and these are paid over as sry)n as practical. Marianne Hamilton Be uest. The PCC ad(noYledge5 Marianne Hamiltcrt) Bequest as an indeperKlent Registered Charity. number 244678, which was created followng the sale of land beloroing to the Parish of St Luke. IY5 purpose is for improwng the amenthes of the church and for other purposes in the Parish of St Matthew and St Luke, Chadderton. Parochial Church Council of ST MATfHEW AND ST LUKE NOTES TO THE FINANCIAL STATEMENTS For the year ending 31 December 2023 1. ACCOUNTING POLICIES The principal accounts'ng wlicies adopted in the weparation of the ffinanoal ststemetrts are sel out below Basi re aration The financial statements have been wepared in ￿0rd￿ *ith the Church Accounting Regulations 20￿ using the Receipts and Payments basis. The financial stalements include all trar158cbons for which the PCC is responsible. They (Jo not include the accounts of church groups that owe their main affiliation to another body. nor those that are informal gatherings of church members. Fund accountin Endowment Funds are funds. the cathl of which must te mainiained; only income arising from investment may be used eilher as restr¢cted or unrestricted fund5 ¢*nding upon the PUTpose for which the endowment was estsblished. Marianne Hamitton is this type offvnd. Restricted Funds represent donations or graTtts rtt&ved for a speufic wrpose or invited by the PCC for a specific pu￿Se. The fijnds may only be expended on the speafic purpose for vthich they were given. Any balance remaining unspent at the end of the year is carried foThRrd as a balance on that fund. The PCC does not normally invest separately for fund LMJt when apFwri*e interest is apportioned to individual funds. Designated Funds are fvnds which are rnt restricted by the dorm¥ but which the PCC has agreed to designate to be used in the future for a specific purpose. They remain under the control of the PCC part of unrestricted funds and could be rtrdes￿nated at any time in the future atthe discretion of the PCC. Unrestricted Funds are general funds which can be for PCC ordinary purposes. They include designated funds and free reserves. Free reserves are those funds available to L* used at the discretion of the PCC which have not been designated for any particular purw5e Independent examlnerfs report to the PCC of St Matthew and St Luke. Chadderton I report on the financial statements of the PCC forthe yearended 31 December 2023, which are set out on pages 01 to 09. This report is in respect of an examination carried out in accordance with the Church Accounting Regulations 2(M)61'the Regulation