ST LEONARD'S CHURCH, MIDDLETON
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
WRIGLEY PARTINGTON
Chartered Accountants
stefling House
501 Middleton Road
Chadderton
Oldham
OL9 9LY

ST LEONARD'S CHURCH, MIDDLEfoN
REPORT OF THE PAROCHIAL CHURCH COUNCIL . YEAR ENDED 31 DECEMBER 2021
Administrative Inforn)ation
St Leonard's Church is Situated in Middleton. It is part of the DiLwe of Manchester within the Church of
England and is within the Deanery of Heywood and Mmldleton. The Pa￿￿hla1 Church Council is a charity
registered with the Charity Commission under referen￿ 1147214.
PCC members W*￿ have served during the year are."
IncLSmbent.. The Reverend A M Bailie lex off￿10)
Curate.. The Reverend F Jackson lex offiryo)
The Reverend D E Brooks lex off￿10)
The Reverend H A Bridle (ex offi￿)
Churchwardens.. Mr D Brennan
Miss C J Swailes
(Deanery Synod)
Elective Members..
Mrs H Bakht
Mrs C Callan
Mr P Carr
Mrs A Connell (from 18 May 2021)
Mrs K Hamnett
Mr P Hamnett
Mrs S Jennings
(Deanery Synod)
Mrs V Phillipson Isecretaryl
Mi A Slim ITreasurer}
Mrs M Slim
Mrs D Taylor
Mr R Taylor
(Deanery Synod)
structure
overnanc• mana
¢men
ob'ective5 and activities
The PCC'S duties and obligatsons are set out in the Parochial Church Councils (Powers) Measure 1956 las
amended}. The method of appointment of PCC members is set out in the Church Representation Rules. Al
church attendees are encouraged to register on the Electoral Roll and stsnd for election to the PCC.
St Leonard's PCC has the responsibilty of c(Foperating with the Rector and Assistsnl Clergy in promoting in
the parish the whole mission of the Church. pastoral. evangelistic, social and ecumenical.
In the opinion of the Iruslees the objects of promoting jusb"ce, equalty. peace and understanding in the local
community and more widety in society is wholly consistent with the Charity Commission definition of public
benefiy,.
Achievernents and rfomiance
The Govid19 pandemic conb.nued to have an impact, with limitatsons on the number of services being held
and social distancing guidelines being observed. However, licen￿ income from the Okj Grammar School
resumed in the summer. although most PCC M￿ting$ continued to be held 'virtualW using Zoom
technology.
Electoral roll and church attendance
The Electoral Roll reported lo the APCM in May 2021 Ioctober 20201 was 811851 of whom 331331 lived in
the Parish and 481521 outside. The total attendan￿ counted in October 2021 120201 in accordance with
Church of England Di0￿san requirements at all Servi￿ {including Harvest Festival. School Service and
B8ptismsl was 17311241 adults and 5717) children under 16. The average weekly Sunday attendance
lexcluding baptssms and school harvest) was 46 adulls and 15 children under 16 {2020'. not C21culatedl. The
lotsl number of'attenders. was in the regK)n of 50 adults and 10 children aged under 16 registered for
Sunday Schcol12020'. not recorded).

ST LEONARD'S CHURCH. MIDDLETON
REPORT OF THE PAROCHIAL CHURCH COUNCIL . YEAR ENDED 31 DECEMBER 2021 continued
Revlew of the
ear
The full PGC had 181171 members in 2021 (20201 and met 1015) tsmes during the year with an average level
of attendance of 13110). Committees met betr￿n meekn.ngs and reports of these meeb.ngs were re￿)Ved
by the full PCC. Rewrts of the mission, rninislry and activities of the church and a report from the Rector are
given in a separate report at the APCM and a￿ circulated to all meM￿rS of the Electoral Roll and other
church attenders.
Flnancial review
The total receipts on ordinary unrestncted funds were £65.691 12020: £79.4801 whilst receipts on restricted
and endowment funds were £7.19012020: £9.725).
£58,104 1202 .' £91,810} was spent to provide the Chrisban Ministy trom Sl Leonard's Church including the
contribution to the dI0￿san parish shaTe of £9,500 {2020". £36,500) out of £39,000 1£36.5001 requested,
representing 250A {100%1 of the total. The Parish Share is a volunlary conln"bubon and not a legal debt, and
largely provides ft)r dergy stipends. housing and pensions. as wdl as DI0￿$an and national Church of
England expenses. Under a new Diocesan scheme. the Parish Share requested for the next year has been
agreed as £39,500.
The nel result for the year was an excess of ordinary unrestricted expendrture over income of £7,58712020".
excess £12,330). The overall result for the year was an ex￿55 of income over expendilure of £13,15012020'
deficit £31,089) whilst there was an Ltnrealised gain on investment assets of £22.293 {2020". gain of £9,909).
The balances carried foNtsrd at 31 December 2021 V￿re £26.513 on unrestricted Mnds. £142,829 on
restricted funds and £215,123 on endowment funds.
ReseNe3
oli
It is PCC policy to endeavour to main12in a balance on unrestricted funds equating to approximatety six
months payments to cover sitijalions which may arise from ty.me to time. In addition il is felt appropriate to
build up a further sum lo cover property repairs, maintenance and security. The carried forward balance of
unrestricted funds equates to approxim*ety three and a hatf months of anb"cipated unrestricted expenditure.
Approved by the PCC and s￿ned on their behatl by
Rev Alison M Bailie
Chaimian
Chairman of the Parochial Church Council
Middleton Parish Church
St Leonard's Square
Middleton
Manchester

PAROCHIAL CHURCH COUI4CIL OF ST LEONARD'S. IIIDDLETON
STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 DECEMBER 2021
Unrestricted Restrict•d Endowment
Funds
Funds
Funds
Total Funds
2021
2020
INCOIIIING RESOURCES
Voluntary income
52.103
2.297
72.922
AetNiti8s for generating tunds
2b
In¢0￿e from invesbnénts
2c
3,807
4.938
5,327
Income frorn churth aclNibes
9.744
9.744
5.594
Othei incoming ￿ourCeS
3.799
3.799
5.362
TOTAL INCOMING RESOURCES
65.691
3.383
3.807
72.881
89.205
RESOURCES USED
Fundraising ¢￿ts
Grants
6,185
Aclivities diredly felating to the
Wofk of the Church
1.07T
41.622
95,59S
Church Managem￿1 and administration
16.154
16.154
18.514
Transfefs belwÉen fvnds
58,104
1,627
59,731
120,294
NET (OL￿GoING) INCOMING
RESOURCES
7,587
1,756
3,807
13,150
{31,089}
GAINSI {LOSSESI ON INVESTMENTS:
18.861
22,293
9,909
NET MOVEMENT IN FUNDS
7.$87
5,188
35.443
121,1801
BALANCES BROUGHT FORWARD
18,926
137,641
192.455
349,022
370,202
BALANCES CARRIED FORWARD
215 123

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLETON
BALANCE SHEET AT 31 DECEMBER 2021
2021
2020
FIXED ASSETS
Tangible Fixed Assets
2,295
3.201
Investment Assets
5b
175,690
177985
153,398
156 599
CURRENT ASSETS
Sundry Debtors
Short Tefm Deposits
Cash at Bank and in Hand
2,943
143,250
63,582
209.775
6,897
139,428
50,593
196,918
LIABILITIES
Credrtors falling due wthin one year
(3,2951
14.4951
NET CURRENT ASSETS
192 423
NET ASs￿s
8 £ 384465
£ 349 022
FUNDS
Unrestricted
Restri¢ted
Endovdnienl
26.513
142,829
215,123
18,926
137.641
192,455
£ 349 022
Signed on behalf of the Parothial Church
CounrAI on 22 May 2022
Chalrnian
Churchwarden
Rev A M BAILIE
NAN
Churchwarden
C SWAILE

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLEfoN
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2021
ACCOUNTING POLICIES
The financial statements have been preparal in a(xX￿dan￿ wilh Ihe Church AG(xJunb"ng Regulations
2006 together wth the Staternent of Recommended PractKE". Accounb"ng and Reporting by Charibes
preparing their aco)unts in accordance with the Financial ReportJ"ng Standard applicable in the UK and
ReputAic of Ireland IFRS 102) issued on 16 July 2014 and wtth the Charities Act, except that no
depreciation is provided on buihyings (note 1}_ The financial statements have been prepared under the
hislorul cost convents.on ex￿pt for the valuation of building5 and investment assets, which a
shown al market value. The financial ststemenls indude all transath"ons, assets and liabilities for
which the PCC is resFX)nsible in law. They do not include the accounts of other church groups Ihal
owe their main affiliation to another body. nor those that are infom)al gatherings of church members.
Goin
concern
The accounts have been prepared on the going COn￿M basis.
Funds
Endowment funds are funds. the caprtal of wh￿h must be maintained. onty income arising from
investments of the endowment may be used as unrestricted income.
Restricted funds are funds which may onty be expended on the swfic object for they were
given.
Unrestricted funds are 9eneral funds which can be used for PCC ordinary purposes.
Incomln
Resources
Voluntary income
Collections are recojnised when received by or on behalf of the PCC.
Planned giving receNable under covenant is rwnised only ￿en received.
Incotne tax recoverable on covenants or gfft aid donations i% recognised when re￿Ived.
Grants and ￿2cleS to the PCC are accounted for as sC￿n a5 the PCC is notified of its legal
entiuement and the amount due.
Other ordinary income
Rental income from the letting of church premises is recCfjn￿d when received.
Income from Investments
Dividends and interest are accounted for ￿en receivable.

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2021
ACCOUNTING POLICIES
cont'd
Incomln
Resources
convd
Gains and losses on investments
Realised gains or losses are re(xJgnised when investments are sold.
Unrealised gains or losses are accounted for on revalUat￿n of invesbnents at 31 December.
Resources used
Donations
Donabons are accounted for when paid over.
Activities dir8Ctly relating to the work of thè Chur¢h
The diocesan parish share is accounted for when payable. Any parish share Unpa￿ at 31 December
is provided for in these accounts as an oFerational (though not a legal) liability and is shown as a
creditor in the baL9nce sheet.
Fixed assets
Consecrated land and buildings and movable church fumishings
Consecrated and ￿￿efice propety 15 excluded from the accounts in a¢xordance with s.9612llal of the
Charities Acl 1993.
No value is placed on Tnovable church hjmishings held by the churchwardens on special trust for the
PCC which require a faculty for disposal Since Ihe PCC wnsiders this to be inalienable propety. All
expenditure inc¥Jrred during the year on consecrated or beneffi￿ buildings and movable church
fumishings. whether Maintenan￿ or improvement. is Y￿[tten off as expenditure in the SOFA and
separately disclosed.
Otherfixtures. fittings and office equipment
Equipment used within the church premise5 is depreciated on a Stra￿ht line basis over 5 years.
Invèstments
Investments are valued at market value at 31 DecemtrH.

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, MIDDLEfoN
NOTES TO THE FINANCIAL STATEMEp4fs TO 31 DECEMBER 2021 continued .
INCOMING RESOURCES
Unrestricted Restricted
Funds
Funds
Totsl Funds
2021
2020
al Volunta Income
Planned giving =
Gift Aid donations {incl Gfft Day}
Tax recoverable
Other
Collections
Donab'ons
Grants
Legacies
Subscriptions
Miscellaneous
26,815
6,983
7.898
1.632
6.285
504
126
27,319
7,109
7,898
1.632
7,952
27,502
7,749
7,655
2,004
12,210
13,000
1,667
2,490
52,103
2,490
54,400
2,802
72,922
2,297
b) Activities for
eneratin
fvnds
Fund raising
Churchyard stones
c) Income from Investments
Dividends and interest
45
4.893
4.938
5,327
d) Income from chur¢h aclivities
Hall Lettings
Fees
Organ and bell charges
Bookstall
Magazine
9.400
300
9,400
300
5,314
280
5,594
9.744
9,744
el Other incomin
Churchyard f
Miscellaneous income
Insurance claims
3.736
63
3,736
63
5,362
3.799
3.799
5,362
TOTAL INCOMING RESOURCES

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S .MIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2020 contlnugd ...
RESOURCES USED
Unrestricted Restricted
Funds
Funds
Totsl Funds
2021
2019
al Fundraisin
Fundraising
costs
b) Grants
Charitable gwing
1,405
550
1.955
6,185
) Actlvlties dlre
latin
the work ofthe Church
Ministy- Parish sha
Clergy exper￿$
Rectory
Church njnning wsls
Education and Evangelism
Churchyard
Miscellaneous
9.500
9,500
36,500
2.204
26,214
111
2,516
2,204
26,730
111
2,536
541
41.622
1.591
41,962
516
20
541
1.077
2.024
13.507
95,595
40,545
d) Adminlstration
Adtninistration
Old Grammar School costs
Legal and professional
Depreciation
11.770
2.322
1.156
11,770
2.322
1,156
9(
16,154
12,533
4,594
564
823
18,514
16,154
Totsl ReSOu￿8S Used
59 731
STAFF COSTS
Wages and salaries
13258 £ 12735
ible Fixed Assets
Freehold
Land &
Buildings Equipment Totsl
CostNaluatlon
At 1 January 2021
Addtlion at Cost
Revaluation
Disposal
At 31 December 2021
10,371
10,372
10,371
10,372
Depr•ciation
At 1 January 2021
On disposals
Charge for the year
At 31 December 2021
7,171
7.171
906
8,077
906
8,077
Net Book Value 31 December 2021
31 December 2020

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2021 continued ...
Ible Flxèd Assets
convd
2021
2020
The land arKI buildings comprise5 .
Old Grammar Sch￿1
lil The Old Grammar Sthool was let to the Trustees of the Old Grammar School Trust for a
nod of 25 years from 9 Decern￿r 1997 at an annual rent of one peppercom and was
therefore included in the ac(x)unts at £1 value until its reversion to the Church. Although
the lease has rvjw been surren¢Jere(l. tt is fell that the restricbons placed upon the building
by its listing limit its market value arKI 50 the rK)minal valuab.on is retained for the time
ing.
lil) The equipment Valu￿ by the offiws of the PCC as at 1 January 1997 and
depreciat.on has been prowded at 20% ￿ annum on this valuation and subsequent
additions.
b) Investments
7,502.33 {2020 .. 7,502.331 shares in CBF Investrnent Fund."
Market value 1 January 2021
Unrealised gainllloss) on revaluabon
153,398
22,292
Market value 31 December 2021
175690
6. SUNDRY DEBTORS
2021
2020
Amounts due vrithin one year
CREDrroRS . AMOUNTS DUE vwrrHIN ONE YEAR
2021
2020
Acctua15 afi¢J Deferred Income
Creditors for Goods arKI Levies
3.295
4,495
4495
ANALYSIS OF NET ASSEfs BY FUND
Fund5
Funds
Fund8
TfAal
Fixed Assets
Net Current Assets
2,295
24.218
26.513
27,047
115.782
142,829
148,643 177.985
66.480 206,480
215,123 384 465

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S, MIDDLETON
NOTES TO THE FINANCIAL STATEMENTS TO 31 DECEMBER 2021 continued ...
FUND DETAILS
lal The Restricted Funds comprise the Friends of Middleton Parish Church So¢iety, the Friends,
Restorats"on Fund, the Flower Fund, the Charity Fund. the Muhindo Fund. the CUCMUK Fund, and
the Organ Fund.
At 31 December 2021 the balances on the Restricted Funds were. as follow5.'
Friends Society
Flower Fund
Charity Fund
Muhindo Fund
CUCMUK Fund
Organ Fund
129,594
8.314
878
25
3.320
142 829
Ibl The Endowment Funds consist of ￿rtain investrnents held under five separate trust funds
administered by the DiC￿San 8oard of Finance on beha￿ of the PCC. At 31 De￿mber 2021 the
balan￿ on Ihese fvnds consisted ot.
6,347.39 shares in the CBF Investment Fund
Dep)sit ac(xJunts
148,644
66.479
£ 215 123
10. RELATED PARTY TRANSACTION
The Parish Administrator, Mrs M Brennan, is ihe wtfe of Churchwarden, D Brennan. Mr Brennan had
taken no part in the decision to appoint hi5 Wtfe to thi% [￿1"0n, for which her remuneration in the year
amounted to £9.80012020." £9.800)-

PAROCHIAL CHURCH COUNCIL OF ST LEONARD'S. MIDDLEfoN
INDEPENOENT EXAkllNER'S REPORT TO THE MEMBERS OF THE PCC
I hereby report on the financial statements of the Par(Khial Churth Cwncil of St Leonard, Middleton for
the year ended 31 December 2021 compnse the statement of financial activities. balance sheet
and related notes. which are sel on pages 3 to 10. This report is in respect of an examination Lxrried
out in accordance wth the Church Accwnting Re9ulations 2016 (the Regulations) and section 145 01 the
Chariknes Act 2011 {the 2011 Acll
Respeetiw responsibllttigs of the PCC and Examlner
As the Mem￿￿5 of the PCC and as trustees Y<￿ are respon%bk for the prepara￿n of the financial
ststements," you consider that an audit is not required for this year under s.144 of the 2011 Act and that
an independent examination is needed. It is my ￿sponSIbl1rtY to examine the accoun15 under seth.on 145
of the 2011 Act. to follow the pr￿edureS latd down in the general Directions given by the Charity
Commission lunder ￿tion 145(5}Ib}) of the 2011 Act and to state wthether parti￿lar matters have come
to my attention.
Ba$is of indgpendent ￿aMIne￿8 Yeport
My examination wa5 carried OLrt in aC0Ydan￿ the General Directions given by the Charity
Commission and to be f¢￿nd in Church Guidan￿ 2016 edrt￿. Thig examinab.on includes a review of the
accounting records kept by the PCC and a comparison of the accounts wth those records. It also
includes consideration of any unusual rtems or disdosures in thè finan￿al statements and seeking
explanations from you as trustees corKemirvJ any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and consequenlly no opinion is given as to
whether the financial statements present a true and fair view and reF¥Nt 15 limited to those matters Set
out in the ststement below.
Indepgnd¢nt examin•rfs statemont
I have completed my examinats'on. I can ¢onfinn that no material matters have come lo my attention in
conneth.on with the examination gNing rne ￿use to believe that in any m*erial respect".
the accounting records were not kept in a￿OrdanCe V•ith sectN)n 130 of the 2011 Act. or
the accounts did r￿t accord wrth the &countiThJ rLwrd$".
the accounts did not compty with the applicable requirements con¢xning the fom) and content of
accounts sel out in the Chariti"e5 {Accounts and Repcwts) Regulations 2008 other than any
requirement that the accounts gwe a knje and faiff view which 15 not a matter Gonsidered as part
of 8n independent examinatb)n.
I have come auoss no other maiters in Connec*.(￿ wilh the eXaminatiC￿ to whth attenb.on shoukl be
drawn in ths report in Order to ertable a Fryer understanthng of the finanrAal statements to be
reac
David Ducie BS¢ FCA
Wrigley Partington
Chartered Accountants
Sterting House
501 Middlet¢)n Road
Chadderton
Oldham
OL9 9LY
June 2022