2023-12-31-accounts

Statement ofFinancialActivities	forlJanuarv2023-31	forlJanuarv2023-31	Mav2023
	unreStricted		restricted		endowment
	Note General fund	Ben Lyon fund	ChurchyardFlower fund guild		GladysTotal LyonJan -May	Total Jan-Dec
	undesignoted	designoted			2023		2022
	f.f				ff		t
INCOME
Voluntaryincome
Planned giving	7,185			30	7,2t5		!7,674
Other giving at regular services	695				695		r,677
Weddings, Baptisms and Funerals	1,271.		373		1,644		3,344
Community events	4,385				4,385		12,693
Otherdonations	243			t75	4L8		1,266
Gift Aid	2,964		93	JI	3,108		8,042
Legacies					-		1,000
Feesandcharges
Weddings, Funerals andMonuments	7,t23				7,t23		16,558
Community events	2,216				2,216		7,489
Rentandtrading	475				475		1,,675
Magazine advertising	955				955		158
Otherincome
Grants	L,572				L,572		4,756
lnvestmentincome and bankinterest	1 nqq		r,232	10	2,297		3,536
lnsurance claim andcompensation					-		8,586
TOTAT INCOME	30,139		1"6rS	267	E2,lO3		88,393
EXPENDITURE
Costsof generatingfunds
Costsofgeneratingvoluntary income Costsoffundraisingevents	126 1119,				137 1,118		1,503 r,250
Churchactivities
Charitablegiving	500				500		2,824
Parish Share Vicarage costs andvica/sexpenses	1-7?4.1 892				17,347 892		40,407 r,965
Retired clergy fees and expenses Parishofficecosts	631				- 631		138 1,085
Magazine &websitecosts Mission andoutreachcosts	1,636 205				1,636 205		227 27Q
Service costs lnsurance and Governance Oil andelectricity Building maintenance Major buildingrepairs andalterations Churchyard maintenance	925 3,063 ? 7q? 2,488 5,972		3,966		1,234 3,063 3,793 2,488 5,972 3,956		7,967 5,760 5,555 5,6'J.4 t6,496 8,273
TOTAL EXPENDITURE	38,590		3,966	319	42,975		94,333

		unrestricted	rcstricted	endowment
	Note GeneralBenLyon fund fund undesignoteddesignoted		ChurchyardFlower Gladys Total Total fund guild LyonJan-MayJan-Dec 2023 2022
		f€	ff	fff.
Net incoming resourcesbefore transfers andotherrecognised gains andlosses Transfers between funds	6	(8,ss1) 7,773(4,0421	(2,26s)(s3) 2,269 (10,873)(5,940)
Gain(loss)oninvestmentassetson revaluation		1,,245		L,780 3,026(13,503)
NETMOVEMENT INFUNDS		(6,7781(2,7s7)		(s3) 7,780(7,8471(1s,443)
PARISH FUNDSB/FlJANUARY		45,337132,063		2,49459,551239,444258,888
PARISH FUNDS C/F31 MAY		LZj,2OO 38,559		2,441 61,331231,598239,M4

Balancesheetat31Mav20	23
		unrestricted			restricted		endowment
	Note	General fund	Ben Lyon fund	Churchyard fund		Flower Gladys guild Lyon		Total 31May	IOtal 31Dec
		undesignoted	designoted					2023	2022
		ff			fff€				f
FIXED ASSETS
Tangible
lnvestments			42,903				61,331	rO4,234	101,,208
			42,903				61,331	104,234	101,208
CURRENT ASSETS
Debtors and prepayments		17,092						!7,092	23,806
Shorttermdeposits		36,052	86,364		839	2,441		L25,696	728,446
Cashat bank and In hand		674						614	495
		c2 7(O	86,364		839	2,441		t43,403	\52,747
LIABILITIES
Creditors		15,200			839			16,039	14,577
TOTALNET ASSETS		38,559	129,266			L4416133i		23L,598	239,444
PARISH FUNDS		38,559	129,266		-	2,441" 6t,33r		231,598	239,444

Acton with Worleston PCC

Trustees Report 1[st] June to 31[st] December 2023

The Parochial Church Council of St Mary’s Church Acton St Oswald’s Church Worleston Registered Charity Number 1143904 Trustees' Report and Financial Statements For the period 1[st] June 2023 to 31[st] December 2023

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Acton with Worleston PCC .................................................................................... 3 Aims and Purposes ............................................................................................... 3 Objectives and Activities ....................................................................................... 3 Achievements and Performance ............................................................................ 4 Financial Review .................................................................................................. 4 Reserves Policy .................................................................................................... 5 Structure Governance and Management ................................................................ 5 Public Benefit ....................................................................................................... 5 Administrative Information ................................................................................... 6 Independent Examiner’s Report ............................................................................ 7 Financial Statements ............................................................................................ 8 Accounting Policies ............................................................................................. 10 Notes to the Financial Statements ....................................................................... 10

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Acton with Worleston PCC

St Mary’s Church Acton St Oswald’s Church Worleston Registered Charity Number 1143904

Trustees' Report and Financial Statements For the period 1[st] June 2023 to 31[st] December 2023

Aims and Purposes

Acton with Worleston PCC co-operates with the incumbent in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. The PCC is responsible for the financial affairs of the churches; for the care, maintenance, preservation, and insurance of the fabric of the churches and the goods and ornaments thereof; and for the care and maintenance of the churchyards. The PCC seeks to recognise gifts and skills in others and encourage them to share in this mission.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community at St. Mary’s Acton and St Oswald’s, Worleston.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through: offering church services, which we continue to update and change including adding ‘Songs of Praise‘ providing family and children’s ministry, including Messy Church, and our new Forest Church also bible study groups, and events which have brought together the local community and church including our regular Tea at the Tower.

This year we have developed a new vision, Seeking to share the love of Jesus through word and deed. This included incorporating the headline into our several areas including: -

• The welcome we give to those who come into our churches, and through our actions in all works of life.

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• Being prepared, in appropriate ways, to share our faith with those who come through the doors and our churches, and with those we meet on life’s journey, and able to speak confidently of our own faith.

• Carrying out appropriate acts of service which meet the needs of the communities we serve.

• Supporting organisations, locally, nationally, and internationally, which seek to improve conditions for those at the edges of society, and work for peace.

• Caring for creation, not just through Forest Church, but by making decisions which take the needs of environment into account in every area of church life.

• The Plough Service at Reaseheath College was well attended and brings together the students at the college and our roots as a rural, farming community.

To facilitate this work, it is important that we maintain the fabric of the Church of St. Mary’s and St Oswald’s, Worleston.

Achievements and Performance

A few of the highlights were, continuing the Ladies Lunches every month, and for Holly Holy Day in January there was a talk about the battle of Nantwich amongst other things, The concerts continue to be well attended and Tea @ the Tower continues to attract many people every week where the monthly walks are very popular and we thank all the cake bakers and servers. These all add to the rich tapestry of our church.

Financial Review

During the period June to December 2023 total income was £52,169 and total expenditure was £70,300. At St Mary’s the bell chamber scaffold and lighting, and the clock repairs resulted in expenditure of £9,844 and grant income of £2,641. Excluding these exceptional items the deficit was £10,927 which is an average of over £1,500 per month.

The PCC has established a Worleston fund from the parishes’ merger date of 1[st] June 2023. The initial value of this fund was the assets of St Oswald’s PCC as at the merger date, with subsequent income and expenditure relating to St Oswald’s being allocated to this fund. The sum of £6,558, representing the balance of the cost of the bell chamber scaffold and lighting, and the clock repairs, excluding contributions from other sources, has been transferred from the Ben Lyon fund to the General fund.

Total fund balances increased by £3,862 to £464,365.

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Reserves Policy

The PCC has adopted the Reserves Policy ‘To keep a balance on unrestricted funds (excluding designated funds if possible), which equates to approximately six months’ payments, to cover emergency situations that may arise from time to time.’ Six months’ normal payments (determined from these Financial Statements) are approximately £52,000; at the period end the balance of unrestricted undesignated funds was less than this at £32,893. The reserves policy is met with the inclusion of the designated funds.

Structure Governance and Management

The Parishes of St Mary’s Acton and St Oswald’s Worleston merged to form the parish of Acton with Worleston on 1[st] June 2023. Acton with Worleston PCC has retained the registered charity number 1143904 of its predecessor St Mary’s Acton PCC. The charity is governed by the PCC, which consists of around twenty members plus clergy licensed to the church, who serve on the PCC ex-officio. All members of the PCC are trustees of the charity. The PCC met 5 times between June 2023 and the end of December including the one after the EPCM where the new Acton with Worleston PCC was elected. In addition, a Standing Committee meets to consider matters arising between PCC meetings. Other specialist subcommittees support the work of the PCC.

PCC members are elected by vote at the Annual Parochial Church Meeting (APCM) by members of the electoral roll who are present at the meeting and in accordance with Church Representation Rules. PCC members normally serve for a period of three years.

We have a Parish Safeguarding Officer, covering activities for children and for vulnerable adults. Safeguarding is reported on at every PCC meeting. Safeguarding reporting has been maintained as required.

The charity is affiliated to the Church of England, and as a result has representatives sitting on the local deanery and, potentially, diocese committees.

Public Benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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gtaternent afFinancialAetivities	forIJune2C23	- 31Se.eqm	befZQ	2-'3
		ilnresJriefed		r€sfdcf€d		eRdon:et
	Nat€€eneral	Warltsto*8enLYon		Acton	Actan	GladysTotal
	fund	fund	fund	chu:chyard	flower	Lyon	Jun-Dee
				fund	guild		2023
	undig*tedrJss'rgFofedd€ai8rrdf€d
	€€f
INCOME
l/ol*ntaryinrame Plannedgiuing	8"332	t,sls					9,342
Other giving at regular services	1"529	t55					2,29g
Weddings,Baptismsand Funerals	2,823	t5t					31oso
Cnmmunity events	6,956	298					7,295
0therdonatio*s	f,54	599					1,13S
Gifr Aid	4,474	6Sg					5.114
Legaeies
Feesand charges
Weddings,FuneralsandMonurnents	6883	8q0					7,7V9
C.omrnunityevent*	8,547						9,547
Refit andtiEding	83S						1,8fi5
Other incorne
Grants	3,tr"67	300					3,467
lnvestmentlncorne and bankinterest	1,560			1,575	20		3,3.55
Insuranceclaim andccrnpenration
TOTALIII}COME	45,592	4e$2		ts75			53"169
fXFIIUOITURE
Costsof generatingf,unds
Costsof generatingvoluntaryinccrure	l_,5o9						1,5*9
Costsaf fundraising euents	1,718						1,7X8
Churchactivities
Charitable giving	2,738	15S					2,8*8
Parish Slrare	24,445	Dr -L-l.t					3C,556
Vicerage castsand vicar's expenses	1,S37	s11					2,trls
Retiredclergyfeesandexpenses	40						rls
Parishofficecosts	870	360					1,23r
Magazine & website costs	?40	170					41S
Mission andortrearhcosts	382	583					3S4
Service ccgts	1,0s7	302					1,415
lnsurac€ andGnv€rnaftc	3,EX.S	1,081					49lD
Oilandeleetricjty	47S2	1,43f					6,828
Euilding rnailrtenance	7,267	6S					1,331
Majerbuildlng repeirs andalterations	s,944						s,8!t4
Churchyard maintenance				4,597			4es?
TSTAI. EXF'NSITURf	54,393 10,882			4,997	27		70,3ES

			#n€stirttPr,		rgstricted		endown"rerf
	NoteGeneral ftind		Wsrl€str'ftB€ilLysn fund fi.rnd		Arton Act$n ch*rchyardflcr.ver fund guild		Gladys Lyon	.Tstal Jun-Ber 2E?3
		0ndesig#nled	desilqlnateddesfgr.n*fed
		I	ff		ff		ff
Net incoming resourcesbeforetransfers
and other recognisrdgainsandlosses Trensfers betweenfutrds	5	{8,8S}} 3"138	{s,ss0}.	{fi,s58}	{3,42r} 3"+:2	{7}		ils,1ssl
Gainffoss)on investrnentas$etsorl revaluation and dispcsal			l-5,4962,674				3,8?2	?'t,992
slETt$nsltEM,Ef{Tt*tFt"r}rD3		{5,665}	9,586	{3,8S4}		{7}	3,822	3,852
AgrsNPA*rrHFUNDSElfL -rLlNE		381559		129,:66		2,441	61,331	?3L598
WORIESTON PARlStl FlJNDgSIF 1.{U!'lE			?28,9il6					2?&9S6
PAtrs,HFUNSSC/F3r.DIC€MBER		32,8S3	238,502	125,382	-	2,435	65,154	464,S65

*alance sheetat31Decemb	er ?023	er ?023
	unrertrirted				rc.stricf€d		sfidowinefit
	Note GenerslWcrleston fund fr:nd		BeRLyon fund	A{lon Actsn chr.rrchyardflowsr fund guild			Gladys Lyon	Tdtal 31Dec 2Sa3
	#ndrsig#{}iedt:es{trsted		desigi6ter{
	f!		E				€f
ftxffiAssETs
Tangihle
lnveslffients		13s-,s98_	js,sr6				65,15j1	345,e39
		235,588	45,576				65,L54	346,239
CURRENT ASSETS
Debtors and prepeyrnente	9,596	689						'1O,395
Shsrtte{r,ndeposits	34"0q7		7S,806		515	2,435		1.1.6,852
Cashatbankand in hand	s..cq 44,3e2	??nq 3,394	79,805		ItJ	2,435		"3,2e* 13S,531
ltAs$.xTt!s
Creditors	11,489	!101			515			12,4S5
T6TALNfTASSETS	3J,88f	?39,502	115,382		-	2,43565,154		464,365
PARISTIfU{$D$	32,8S3	238,502	125,382			2,43565,154		464,365