# **The Parochial Church Council of Acton with Worleston**
# **Registered Charity Number 1143904**
# **Trustees' Annual Report and Financial Statements For Year ending 31[st] December 2024**
## **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, 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 continued with our vision, **Seeking to share the love of Jesus through word and deed.**
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**
## Worship and Prayer
We continue to offer a variety of services, with Songs of Praise and Messy Church proving very popular and welcoming more families into church. The wednesday service Holy Communion at St Mary’s, Acton continues and welcomes some of the year 5/6 primary school children, we are excited expand the scope of this going forward. St Oswald’s, Worleston continues to offer services twice a month and special services.
As well as our regular service, we enable our community to celebrate and thank God at the milestones of the journey through life, we had 10 baptisms, 4 marriages and 23 funerals in the year.
## Deanery Synod
Two members of the PCC sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the church.
## Churches Together in Nantwich
Two members of the PCC along with members from six other Christian churches in Nantwich meet as “Pilgrims” visiting each other’s churches for services and to share worries, problems and ideas.
## Pastoral Care
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.
## Safeguarding
Our policy, which is in line with the House of Bishops’ safeguarding policies and good practice guidance is reviewed annually and an updated reported at each PCC meeting. It is also displayed prominently in the Church building and on the website. This means the PCC of Acton with Worleston has complied with the requirement imposed by the code under section 5A of the Safeguarding and Clergy Discipline Measure 2016 (safeguarding children and vulnerable adults).
At St Mary’s Acton and St Oswald’s Worleston we work hard to maintain a safe environment for all.
If you have any concerns or enquiries regarding safeguarding, please contact our safeguarding officer. Parish Safeguarding Officer: Tom Doyle
## Email: **actonpso24@gmail.com**
## Phone **01270 481548**
## Financial Review
The merger of two parishes resulted in the formation of the parish of Acton with Worleston on 1[st] June 2023. These are the first full year’s Financial Statements for the new Acton with Worleston PCC.
During the year total income was £91,078 and total expenditure was £117,981. At St Mary’s the drainage grid for the toilet extension, and the chancel parapet repairs, resulted in expenditure of £3,159 and grant income of £526. Excluding these exceptional items the deficit was £24,270 which is an average of over £2,000 per month. The PCC has sought advice from the diocese and is considering options for reducing or eliminating the deficit on its routine work. Total fund balances decreased by £13,502 to £450,863.
The PCC reviewed its spending authority rules during the year.
## 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 £58,000; at the year end the balance of unrestricted undesignated funds was less than this at £19,924. The reserves policy is met with the inclusion of the designated funds.
## Structure Governance and Management
The PCC is a corporate body established by the Church of England PCC (Powers) Measure 1956, and the Church Representation Rules and is a charity registered with the Charity Commission for England and Wales.
Charity registration number: 1143904. The PCC is governed by the Parochial Church Councils (Powers) Measure 1956 as amended, and the Church Representation Rules which originally came into effect in 1957 and have been revised since then, most recently in 2024.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be raised and spent.
The charity is governed by the PCC, which consists of around sixteen 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 11 times between 1st January and 31st December 2024 including 1 extraordinary meeting to approve the Trustees' Report and Financial Statements for 1st June to 31st December 2023. 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, with a third retiring each year according to Acton with Worleston constitution.
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.
##
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.
The PCC believes that, by promoting the work of the Church of England in the ecclesiastical Parish of Acton with Worleston it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by:
• Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the church offers; and
• Promoting Christian values and service by members of the Church in, and to their communities, to the benefit of individuals and society as a whole.
|
## Administrative Information
St. Mary’s Church is situated in Acton, Nr Nantwich. St Oswald’s Church is in Worleston. It is part of the Diocese of Chester within The Church of England. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and is a charity registered with the Charity Commission.
|The correspondence address is:|The Vicarage|
|---|---|
||Chester Road|
||Acton|
||NANTWICH CW5 8LG|
|e-mail:|treasurer@stmarysacton.org|
||secretary@stmarysacton.org|
|Website:|www.stmarysacton.org|
|Charity Name:|The Parochial Church Council ofthe Ecclesiastical|
||Parish ofActon with Worleston|
|RegisteredCharityNumber:|1143904|
PCC members who have served any time from 1% January 2024 until the date this report was approved are:
|Isobel Burnley|Stephan Davies|Penni Doyle|Deana Emerton|
|---|---|---|---|
|Will Emerton|Tracey Foster|Jackie Hatton|James Hickie|
|Charles Hull|Sue Hull|Rev. Anne Lawson|Claire Lewis-Jones|
|Joyce Percival|Phillip Percival|Rosemary Shaw|Carol Thayer|
|MaryTitterington|AnnWilliams|||
Trustees are either ex — officio, co-opted or elected by the annual Parochial Church Meeting (APCM) in accordance with the Church representation rules.
,
The Trustees’ Report was approved by the PCC on 6" October 2025 and signed on its behalf by .
## Revd S Anne Lawson, PCC Chairman
Acton with Worleston Parochial Church Council
Independent Examiner's Report to the Trustee5 of kton with Worfeston PCC
I report to the trustees on my examination of the accounts for the year ended 31 Dember
2024.
This report is made solely to the charitys twstees, as a body. in accordance wth section 145
of the Charities Act 2011. My independent examinerfs work has been undertaken so that I
might state to the charitys trustees those matters l am required to state to thetn in an
independent examinerfs report and for no other purpose. To the fvllest extent pennitted by
law, I do nol accept or assume any responsibility to anyone other than the charity, the
charity's members as a body and the charitys trustees as a body for my independent
examinerfs work. for this repor( or for the opinions I have fomied.
Responsibilities and Basis of Report
As the charityls trustees you are responsible for Ihe preparation of the accounts in
accordance with the requirements of the Charilies Act 2011 (rhe Act).
I report in respect of my examination of the accounts carried out under section 145 of the
2011 Act and in carrying out my examination I have followed all the applicable Directions
given by Ihe Charity Commission under sectir)n 145(5)(b) of the Act.
Independent Examiner's Ststement
I have completed my examination. I confirm that no material matters have come to my
attention in connection WFth the examination giving me cause to believe that in any material
respect:
accounting records were not kept in respect of the charity as required by section 130 of
the Act; or
2. the accounts do not accord with Ihose records; (
3. the accounts do not comply with the applicable requirements conceming the fonm and
content of accounts set out in the Chartties (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a ' true and fair view, which is not a matter
considered as part of an independent examination.
I have no concems and have come across no other matters in connection Vth the
examination to which attention should be drawn in this report in order to enable a proper
understanding of the accounts to be reached.
Caroline Reade
Date..
## **ACTON WITH WORLESTON PAROCHIAL CHURCH COUNCIL**
## **Statement of Financial Activities for 2024**
|Note
General
fund
_undesignated_
£
**INCOME**
Voluntary income
Planned giving
1, 2
8,290
Other giving at regular services
2
8,877
Weddings, Baptisms and Funerals
3
4,710
Community events
11,365
Other donations
4
1,694
Gift Aid
7,769
Legacies
5
1,000
Fees and charges
Weddings, Funerals and Monuments
14,423
Community events
9,689
Rent, hire and trading
2,621
Other income
Grants & contracts
6
1,293
Investment income and bank interest
7
3,123
Insurance claim and compensation
240
**TOTAL INCOME**
75,095
**EXPENDITURE**
Costs of generating funds
Costs of generating voluntary income
1,852
Costs of fundraising events
2,351
Costs of trading
264
Church activities
Charitable giving
8
4,491
Parish Share
44,001
Vicarage costs and vicar’s expenses
2,010
Retired clergy fees and expenses
146
Parish office costs
9
1,513
Magazine & website costs
448
Mission and outreach costs
258
Service costs
2,080
Insurance and Governance
6,039
Oil, gas and electricity
8,540
Building maintenance
4,957
Major building repairs and alterations
10
3,159
Churchyard maintenance
**TOTAL EXPENDITURE**
82,110|Worleston
fund
_designated_
£
3,447
1,577
700
644
452
1,176
-
1,653
1,572
541
-
-
60
11,821
72
102
810
11,000
576
-
375
518
204
399
1,578
5,977
1,667
-
2,503
25,782
_unrestricted_|Ben Lyon
fund
_designated_
£
-
-|Acton
churchyard
fund
£
500
18
3,352
3,870
9,825
9,825
_restrict_|Acton
flower
guild
£
30
175
52
35
292
10
254
264
_ed_|Gladys
Lyon
£
-
-
_endowment_|**£**
**11,767**
**10,454**
**5,410**
**12,010**
**2,821**
**8,997**
**1,000**
**16,076**
**11,261**
**3,162**
**1,311**
**6,510**
**300**
**91,078**
**1,924**
**2,453**
**264**
**5,301**
**55,001**
**2,596**
**146**
**1,889**
**967**
**462**
**2,733**
**7,616**
**14,518**
**6,624**
**3,159**
**12,328**
**117,981**
**Total**
**Jan - Dec**
**2024**|£
9,342
2,262
3,060
7,255
1,130
5,114
-
7,773
8,547
1,065
3,467
3,155
-
52,169
1,509
1,718
-
2,888
30,556
2,248
40
1,231
410
964
1,425
4,910
6,228
1,331
9,844
4,997
70,300
Total
Jun - Dec
2023|
|---|---|---|---|---|---|---|---|
## Statement of Financial Activities for 2024 (continued)
||||unrestricted||restricted|restricted|endowment||||
|---|---|---|---|---|---|---|---|---|---|---|
||Note|General|Worleston|BenLyon|Acton|Acton|Gladys|Total|Total||
|||fund|fund|fund|churchyard|flower|Lyon|Jan-Dec|Jun-Dec||
||||||fund|guild||2024|2023||
|||undesignated|designated|designated|||||||
|||£|£|£|£|£|£|£|£||
|Net incoming resources before transfers|||||||||||
|and other recognised gains and losses||(7,014)|(13,961)||(5,955)|28||(26,903)|(18,130)||
|Transfers between funds||(5,955)||-|5,955|||-|-||
|Gain (loss) on investment assets on|||||||||||
|revaluation and disposal|11||10,866|1,043|||1,491|13,400|21,992||
|NETMOVEMENT INFUNDS||(12,969)|(3,095)|1,043|-|28|1,491|(13,502)|3,862||
|PARISH FUNDSB/F 1JANUARY 2024||32,893|238,502|125,382|-|2,435|65,154|464,365|460,504||
|PARISH FUNDS C/F 31 DECEMBER 2024||19,924|235,407|126,425|-|2,462|66,645|450,863|464,365||
|Balance sheet at 31 December|2024||||||||||
||||unrestricted||restricted||endowment||||
||Note|General|Worleston|BenLyon|Acton|Acton|Gladys|Total|Total||
|||fund|fund|fund|churchyard|flower|Lyon|31Dec|31 Dec||
||||||fund|guild||2024|2023||
|||undesignated|designated|designated|||||||
|||£|£|£|£|£|£|£|£||
|FIXED ASSETS|||||||||||
|Tangible
Investments|9
11|1,551|388
238,704|46,620|||66,645|1,938
351,969|-
346,239|©|
|||4,551|239,092|46,620|-|-|66,645|353,907|346,239||
|CURRENTASSETS|||||||||||
|Debtors and prepayments||12,264||||||12,264|10,386||
|Shortterm deposits||3,434||79,806||2,462||85,702|116,852||
|Cash atbank and in hand||14,111|(1,708)||540|||12,944|3,294||
|||29,810|(1,708)|79,806|540|2,462|-|110,910|130,531||
|LIABILITIES|||||||||||
|Creditors||11,436|1,978||540|||13,954|12,405||
|TOTALNETASSETS||19,924|235,407|126,425|-|2,462|66,645|450,863|464,365||
|PARISHFUNDS||19,924|235,407|126,425|-|2,462|66,645|450,863|464,365||
Approved by the Parochial Church Council on 6 October 2025 and signed on its behalf by
## 5 Munn Aavtor Some S$ Who Revd S Anne Lawson, PCC Chairman James S Hickie, PCC Treasurer
The accounting policies and notes form part of the financial statements.
## **ACTON WITH WORLESTON PAROCHIAL CHURCH COUNCIL**
## **Accounting policies for 2024**
The PCC is a public benefit entity with in the meaning of FRS102. These financial statements have been prepared: under the Charities Act 2011; in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the Regulations' "true and fair" provisions; under FRS102 as the applicable accounting standard; and under the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
The accruals basis has been used which means that the cost of goods and services is accounted for in the year they were supplied even if payment was not made until the following year. Excluded are transactions where the PCC acts as a collection or payment agent for another party (such as wedding and funeral fees collected on behalf of the Diocesan Board of Finance, vergers, organists and bell ringers; and payments made on behalf of the other PCCs in the benefice). The historical cost convention has been used except for investment assets which are shown at market value.
## **Funds**
_Unrestricted funds_ are available for spending on the general purposes of the PCC. The PCC has designated parts of its unrestricted funds as the Ben Lyon fund and as the Worleston fund, further details of which are given in note 7.
_Restricted funds_ represent donations or grants received for a specific object. These funds must only be spent on the specific object for which they were given.
_Endowment capital_ must be held permanently by the PCC with the income generated spent as determined by the donor. Further details of the Gladys Lyon endowment are given in note 7.
## **Fixed assets**
Consecrated and benefice property (this includes the almshouses and the Hearse House) are not included in the financial statements in accordance with the Charities Act 2011.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). These assets are not included in the financial statements.
## **Notes to the financial statements for 2024**
- 1 Includes donations, recorded as unrestricted and spent during the year, of £2,447 given for Worleston chhurchyard maintenance.
- 2 Donations made at regular services in Gift Aid envelopes are recorded as Other giving at regular services. Prior to 2024 such donations were recorded as Planned giving. The figures for June - December 2023 are not restated.
- 3 Includes donations, recorded as unrestricted and spent during the year, of £786 given for the Acton fabric.
- 4 Includes donations, recorded as unrestricted and spent during the year, of £1,426 given for specific purposes. Breakdown: Acton west door mat well (£1,000); Acton altar cloth (£216); and Acton pew bibles (£210).
- 5 The PCC is grateful for a legacy of £1,000 from the estate of the late George Harding.
- 6 Breakdown: Listed Places of Worship VAT refund £1,067; Commonwealth War Graves £18; and Brindley & Faddiley Trust £226.
- 7 _Ben Lyon designated fund._ In 2019 the endowment bequeathed by the late Ben Lyon was wound up and the Ben Lyon designated fund was set up with the initial value of this bequest. Subsequently the Ben Lyon fund has financed project costs. The income is allocated in accordance with the late Ben Lyon's bequest: one half to the Acton churchyard fund and one half to the Acton fabric fund.
- _Worleston fund._ St Mary's Acton PCC and St Oswald's Worleston PCC merged on 1st June 2023 to form Acton with Worleston PCC. This fund was set up on the merger date with the assets of St Oswald's Worleston PCC; income and expenditure arising from activities at St Oswald's are charged to this fund.
- _Gladys Lyon endowment capital._ This endowment was bequeathed by the late Gladys Lyon. The income is allocated two thirds to the Acton churchyard fund and one third to the Acton church restoration fund.
The income from the Ben Lyon fund and the Gladys Lyon endowment is shown in the Income statement. As separate Acton fabric and church restoration funds are not held the income of £2,749 due to these funds is consolidated in the General fund, with the income being allocated towards total costs of £2,827 for the chancel parapet repairs, the clock service, and the drainage grid for the new toilet extension.
- 8 Breakdown: Mary's Meals £1,851; Royal British Legion Poppy Appeal £2,700; St Luke's Hospice £750.
- 9 A photocopier was purchased during the year to replace a leased machine. The cost was shared by the three parishes in the benefice. Depreciation of £646, representing 25% of Acton with Worleston PCC's share of the purchase cost, is included in the Parish Office costs. The remaining 75%, £1,938, is shown on the balance sheet as a Fixed Asset.
- 10 Breakdown: Chancel parapet repairs (final payments) £999; and Drainage grid for toilet extension £2,160.
- 11 All investments are held in CCLA Investment funds. The Worleston fund is invested in the CBF Church of England UK Equity fund and the Lyon funds are invested in the CBF Church of England Investment fund. One disposal for a consideration of £7,670 occurred during the year.
- 12 During the year there were no disclosable related party transactions. Excluding expenses paid to clergy in relation to the performance of their duties, during the year six trustees were reimbursed total expenses of £2,131 which were properly incurred to support the activities of the charity.