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2022-12-31-accounts

The PCC of the Ecclesiastical Parish of Christ Church West Didsbury and St Christopher Withington

Trustees’ Annual Report for the year ended 31 December 2022

Reference and administrative details

The charity name.

The legal name of the charity is:- The PCC of the Ecclesiastical Parish of Christ Church West Didsbury and St Christopher Withington.

The charity’s areas of operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1147596.

Legal structure of the charity.

The governing document of the charity is the Parochial Church Council Powers Measure (1956) as amended by church representation rules that came into force on 28 November 2006.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

Christ Church Rectory 35 Darley Avenue West Didsbury Manchester, M20 2ZD Telephone 0161 445 4152 Email address office@christchurchdidsbury.org.uk Web address http://christchurchdidsbury.org.uk

The Trustees in office on the date the report was approved and who served during the reporting year were:-

Rev A Pilkington Mrs S Atherton Mr S Baird Mr B Bartlett Mrs S Belle Dr A J Bradbury Dr J Galloway Prof D Kloss Mrs C Lowe until April 2022 Mr R Lowe Mrs B Malone Ms A Meadowcroft Ms J Partington from April 2022 Ms E Radcliffe from April 2022 Mrs R Tebay Mrs A Tonner Mrs J Weaving Mr G Whalley Mrs J White Mr H Wood until April 2022 Mrs R Wood until April 2022

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

Charitable object – promoting in the ecclesiastical parish the whole mission of the church.

Summary of objects – to enable as many people as possible to worship at our churches and to be part of the parish community through prayer, learning about the Gospel, provision of pastoral care and through missionary and outreach work.

The main activities undertaken during a normal year to further the charity’s purpose for the public benefit.

Activities include:-

-Provision of worship and prayer.

-Outreach to residential homes and schools.

-Use of buildings by other Christian communities.

-Provision of accommodation for community groups.

-Providing space for concerts open to all.

-Christ Church takes part in the national Heritage Open Weekend each September, locally organised and advertised by Didsbury Civic Society under the Didsbury Open Doors banner. The church has a themed display in addition to information about parish history and various architectural and decorative features of the building.

-Christ Church is open every Wednesday and Saturday morning for visitors as advertised through the Heritage Lottery Fund website following extensive grant aid for roof works.

-Charitable donations locally, nationally and internationally.

-Provision of accommodation to Chorlton and Didsbury Food Bank for storage and distribution of food.

-Work with Southway Housing Association, including coffee mornings and monthly events.

-St Christopher’s Church is used every week by Greater Together Manchester to provide warmth, a hot meal and social time for those staying in local bed and breakfast accommodation. The building is also used by the NHS for Health and Wellbeing sessions.

-Christ Church Hall is used by the National Childbirth Trust for classes for parents.

The trustees have had regard to the Charity Commission’s guidance on public benefit in managing the activities of the charity.

The main achievements and performance of the charity during the year.

During 2022 the church has returned to normal activities following relaxation of the national restrictions imposed to control the Covid-19 pandemic. Services continue to be streamed for those unable to attend in person.

In addition, Christ Church has been open for private prayer for 2 hours on Wednesday and Saturday.

Carol singing has returned at residential homes at Christmas.

There is a parish WhatsApp group so that church members can be contacted and respond to needs for assistance by parishioners with shopping etc..

Work with local schools has resumed face to face, particularly Experience Easter.

Our buildings have been used again by community groups since restrictions have been lifted. These include services for children and adults and include karate, theatre school, Cocaine Anonymous, music tuition and other Christian groups.

Concerts open to the public continue and church buildings are used for rehearsal.

Chorlton and Didsbury Food Bank has continued to use our hall for storage and distribution throughout the year. It has been open on an increased number of days to meet an increased need for its services by the local community for food and other essential items.

Despite reduced income donations to other charities and individuals in need were maintained at previous levels.

Regular maintenance has been carried out on our buildings.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

Trustees are elected at the Annual Parochial Church Meeting.

Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Report approved by the trustees on 20 February 2023.

CHRIST CHURCH WEST DIDSBURY & ST CHRISTOPHER WITHINGTON FINANCIAL STATEMENTS

YEAR ENDED 31ST DECEMBER 2022

d• nd•nt t Chrlsto h r Withln ton This Teport on the accounts of the PCC for th8 year ended 31st Docèmb?r 2022, which 8re set out herewth is in respect of an ex8mination carried out under Regulation 3{31 ofthe Church Accounting Regul*ions I'the regulations'l and 8.43 ot The Chari(ies Act 1993 Ilhe act'i. As member5 ofthe PCC you are responsible for the Preparation of the accounts., yo consider that the audit requirements of Regulation 3131 of th8 regulations and s.43{21 of the Act do not 8pply. It 15 my responsibility to issue this report of those accounts in accordance with the temis of Regulation 25 of the Regulations and Regulation 7 of the ChaTiti8s IAccounts & Reports} RegulBlions 1995. My examination was carried out in accordance with the General Directions given by thè Charity Comrnission under $.43{71 ofthe Act and to be lound in the guidance from the CBF. The examination include$ a review of the ac¢ounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclo$ures in the accounts seekin9 explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be requir￿ in an audit, and (x)nsequently I do not express an audit opinion on the view given by the a¢xounls. th PCC ofChrl8t C In connection with my examination, no matter has come to my attention.. {1} Which gives me ￿8$onab￿ Cause to believe that in any material respect the requirements to keep a¢counting records in accordance with s_41 of the Ad.. and to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, as also contained in the Regulalions have not been mel,. or 12) To which, in my opinion, attention should be drawn to enable a proper undetstanding of the accounts to be reached. Signed.. Date.. £113113 Helen Whittingham Indcpcndcnl Examin¢r Approved by the Parochlal Church Council on ................... And signed on its behalf by: knI3 - PCC Chair PCC Member

CHRIST CHURCH WEST DIDSBURY AND ST CHRISTOPHER WITHINGTON FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR

RECEIPTS
Ordinary
Planned giving (stewardship)
Cash collections
Contactless payments
Magazine
PCC fees
Hire of church and halls
Charitable donations
Other donations / fundraising
Traidcraft
Tea/Coffee Money
Other ordinary income
Tax refunds (Gift Aid/GASDS)
Ordinary subtotal
Extraordinary
Flat
Hall & buildings fund
Christ Church organ fund
Bequests
Heating grant from Diocese
Extraordinary subtotal
Total
General
£
40,570
2,633
2,097
845
2,681
37,407
-
-
1,037
120
1,806
11,363
100,559
9,491
2,022
370
-
2,500
14,384
114,943
This Year
2022
Restricted*
£
200
335
-
-
4,329
-
2,635
396
-
-
-
-
7,895
-
3,567
-
-
-
3,567
11,461
Total
£
40,770
2,968
2,097
845
7,010
37,407
2,635
396
1,037
120
1,806
11,363
108,454
9,491
5,589
370
-
2,500
17,950
126,404
Last Year
2021
Total
£
43,191
2,991
145
753
5,199
20,476
2,625
812
147
-
2,784
13,585
92,707
7,528
4,112
-
8,500
-
20,140
112,847

*Note: certain funds may be designated by the trustees (the PCC) for specific projects from time to time; however, these still form part of our general (unrestricted) funds for the purposes of charity law and can be redirected back to unrestricted funds if the PCC chooses. Our restricted funds are those held for donor specified-purposes - for example. appeals or grants that have been made to fund specific objects or objectives, including donations to other charities.

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR

PAYMENTS
Ordinary
Rector
Water
Phone/Broadband
Working expenses
Council tax
Curate
Working expenses
Broadband
Churches
Parish share/fees
Gas
Electricity
Water
Insurance
Broadband
Cleaning
Repairs/maintenance
Upkeep of services
Church grounds
Organist and music
Sunday schools/education
Magazine
Charitable giving
Traidcraft
Other
Halls
Gas
Electricity
Cleaning
Repairs/maintenance
Other hall expenses/refunds
Ordinary subtotal
Extraordinary
Tr to CCLA
Christ Church organ fund
Flat (incl. community in 2022)
Hall & buildings fund
New St Christopher's organ
Extraordinary subtotal
Total
SURPLUS/DEFICIT
Ordinary
Extraordinary
Total
2022 Total
£
705
861
1,800
2,696
2,400
758
52,332
4,477
2,094
972
7,434
690
1,094
3,201
2,670
1,005
6,200
162
896
6,513
1,543
8,932
1,387
691
2,076
-
337
113,925
-
775
3,554
7,069
1,100
12,498
126,423
5,471
-
5,452
19
-
2021

General
£
705
861
1,800
2,696
2,400
758
48,003
4,477
2,094
972
7,434
690
1,094
3,201
2,670
1,005
6,200
162
896
4,054
1,543
8,001
1,387
691
2,076
-
337
106,206
-
775
3,554
3,503
1,100
8,931
115,138
5,647
-
5,452
195
-
Restricted
£
-
-
-
-
-
-
4,329
-
-
-
-
-
-
-
-
-
-
-
-
2,459
-
931
-
-
-
-
-
7,719
-
-
-
3,567
-
3,567
11,286
176

-
176
Total
£
586
815
1,800
2,596
1,800
591
51,772
3,183
1,544
850
6,852
764
986
4,406
2,468
300
6,163
42
768
5,762
267
3,399
1,204
526
1,840
215
1,685
103,183
15,000
-
5,704
4,866
-
25,570
128,754
10,476
-
5,430
-
15,906
-

CHRIST CHURCH WEST DIDSBURY AND ST CHRISTOPHER WITHINGTON FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

STATEMENTS OF ASSETS & LIABILITIES AT YEAR END

The financial statements have been prepared in accordance with s.133(1) of the Charities Act 2011. For details of income and expenditure please see Receipts & Payments sheet for the full year.

ASSETS
Bank Account Balances
CAF bank current account
CCLA deposit account
Invesment Property
5 Montmarno Drive (2 bedroom,
leasehold flat purchased in 2004)
Debtors
Gift Aid/GSADS
Church/hall hire
TOTAL ASSETS
As Available Funds
Hall and buildings fund
Flat/community fund
Organ fund
Reserve
Available general funds
LIABILITIES
Unrestricted funds
Carol service: singers/organist fees
Sundry expenses
Parish share 2022
Restricted funds
DBF fees for prev. month(s)
Viva Network (Advent supper)
Childrens Society (Christingle)
Diabetes UK (funeral collection)
TOTAL LIABILITIES
AS AT
01/01/2022
£
12,168
35,816
191,324
-
715
7,052
14,840
7,323
15,000
3,769
210
75
933
-
197
90





AS AT
31/12/2022
£
12,149
36,287
48,435
198,000
See note 1 & 2
-
835
835
247,270
5,572
-
See note 3
6,918
18,000
See note 4
17,946
48,435
125
-
2
127
412
235
194
-
841
968

Note 1: A valuation/amount is not required for financial statements such as these. However, a figure has been included for consistency with previous financial statements and to give an indication of the approximate value. The last formal valuation was undertaken in 2019 and the trustees (the PCC) chose to use the 2019 figure again for the last two years' financial statements, therefore this is the figure shown as at 01/1/2022. The 31/12/2022 figure is based on estate agents'/Land Registry data from internet searches carried out on 18/2/2023; it is intended to be a conservative estimate, based on the more recent sale prices of other 2-bedroom flats on the same road.

Note 2: Churches, churchyards and rectories are vested in the Church of England and are not Parish assets. Moveable church contents (plate, furniture, etc.) are inalienable property and require a faculty for disposable; they are recorded in the church Terrier log and are not recognised nor listed on this Statement of Assets & Liabilities.

Note 3: On 10th May 2022, PCC resolved to:- abolish the Flat & Community/Mission fund and re-allocate all monies into General Funds; and to change the "Hall Refurbishment Fund" to the "Hall and Buildings Fund". Note 4: The trustees (the PCC) aim to maintain free reserves in unrestricted funds based on approximately two months' unrestricted expenditure, which they consider sufficient to cope with any timing fluctuations in unrestricted income.

CHRIST CHURCH WEST DIDSBURY & ST CHRISTOPHER WITHINGTON FINANCIAL STATEMENTS

YEAR ENDED 31ST DECEMBER 2022

d• nd•nt t Chrlsto h r Withln ton This Teport on the accounts of the PCC for th8 year ended 31st Docèmb?r 2022, which 8re set out herewth is in respect of an ex8mination carried out under Regulation 3{31 ofthe Church Accounting Regul*ions I'the regulations'l and 8.43 ot The Chari(ies Act 1993 Ilhe act'i. As member5 ofthe PCC you are responsible for the Preparation of the accounts., yo consider that the audit requirements of Regulation 3131 of th8 regulations and s.43{21 of the Act do not 8pply. It 15 my responsibility to issue this report of those accounts in accordance with the temis of Regulation 25 of the Regulations and Regulation 7 of the ChaTiti8s IAccounts & Reports} RegulBlions 1995. My examination was carried out in accordance with the General Directions given by thè Charity Comrnission under $.43{71 ofthe Act and to be lound in the guidance from the CBF. The examination include$ a review of the ac¢ounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclo$ures in the accounts seekin9 explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be requir￿ in an audit, and (x)nsequently I do not express an audit opinion on the view given by the a¢xounls. th PCC ofChrl8t C In connection with my examination, no matter has come to my attention.. {1} Which gives me ￿8$onab￿ Cause to believe that in any material respect the requirements to keep a¢counting records in accordance with s_41 of the Ad.. and to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, as also contained in the Regulalions have not been mel,. or 12) To which, in my opinion, attention should be drawn to enable a proper undetstanding of the accounts to be reached. Signed.. Date.. £113113 Helen Whittingham Indcpcndcnl Examin¢r Approved by the Parochlal Church Council on ................... And signed on its behalf by: knI3 - PCC Chair PCC Member

CHRIST CHURCH WEST DIDSBURY AND ST CHRISTOPHER WITHINGTON FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR

RECEIPTS
Ordinary
Planned giving (stewardship)
Cash collections
Contactless payments
Magazine
PCC fees
Hire of church and halls
Charitable donations
Other donations / fundraising
Traidcraft
Tea/Coffee Money
Other ordinary income
Tax refunds (Gift Aid/GASDS)
Ordinary subtotal
Extraordinary
Flat
Hall & buildings fund
Christ Church organ fund
Bequests
Heating grant from Diocese
Extraordinary subtotal
Total
General
£
40,570
2,633
2,097
845
2,681
37,407
-
-
1,037
120
1,806
11,363
100,559
9,491
2,022
370
-
2,500
14,384
114,943
This Year
2022
Restricted*
£
200
335
-
-
4,329
-
2,635
396
-
-
-
-
7,895
-
3,567
-
-
-
3,567
11,461
Total
£
40,770
2,968
2,097
845
7,010
37,407
2,635
396
1,037
120
1,806
11,363
108,454
9,491
5,589
370
-
2,500
17,950
126,404
Last Year
2021
Total
£
43,191
2,991
145
753
5,199
20,476
2,625
812
147
-
2,784
13,585
92,707
7,528
4,112
-
8,500
-
20,140
112,847

*Note: certain funds may be designated by the trustees (the PCC) for specific projects from time to time; however, these still form part of our general (unrestricted) funds for the purposes of charity law and can be redirected back to unrestricted funds if the PCC chooses. Our restricted funds are those held for donor specified-purposes - for example. appeals or grants that have been made to fund specific objects or objectives, including donations to other charities.

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR

PAYMENTS
Ordinary
Rector
Water
Phone/Broadband
Working expenses
Council tax
Curate
Working expenses
Broadband
Churches
Parish share/fees
Gas
Electricity
Water
Insurance
Broadband
Cleaning
Repairs/maintenance
Upkeep of services
Church grounds
Organist and music
Sunday schools/education
Magazine
Charitable giving
Traidcraft
Other
Halls
Gas
Electricity
Cleaning
Repairs/maintenance
Other hall expenses/refunds
Ordinary subtotal
Extraordinary
Tr to CCLA
Christ Church organ fund
Flat (incl. community in 2022)
Hall & buildings fund
New St Christopher's organ
Extraordinary subtotal
Total
SURPLUS/DEFICIT
Ordinary
Extraordinary
Total
2022 Total
£
705
861
1,800
2,696
2,400
758
52,332
4,477
2,094
972
7,434
690
1,094
3,201
2,670
1,005
6,200
162
896
6,513
1,543
8,932
1,387
691
2,076
-
337
113,925
-
775
3,554
7,069
1,100
12,498
126,423
5,471
-
5,452
19
-
2021

General
£
705
861
1,800
2,696
2,400
758
48,003
4,477
2,094
972
7,434
690
1,094
3,201
2,670
1,005
6,200
162
896
4,054
1,543
8,001
1,387
691
2,076
-
337
106,206
-
775
3,554
3,503
1,100
8,931
115,138
5,647
-
5,452
195
-
Restricted
£
-
-
-
-
-
-
4,329
-
-
-
-
-
-
-
-
-
-
-
-
2,459
-
931
-
-
-
-
-
7,719
-
-
-
3,567
-
3,567
11,286
176

-
176
Total
£
586
815
1,800
2,596
1,800
591
51,772
3,183
1,544
850
6,852
764
986
4,406
2,468
300
6,163
42
768
5,762
267
3,399
1,204
526
1,840
215
1,685
103,183
15,000
-
5,704
4,866
-
25,570
128,754
10,476
-
5,430
-
15,906
-

CHRIST CHURCH WEST DIDSBURY AND ST CHRISTOPHER WITHINGTON FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2022

STATEMENTS OF ASSETS & LIABILITIES AT YEAR END

The financial statements have been prepared in accordance with s.133(1) of the Charities Act 2011. For details of income and expenditure please see Receipts & Payments sheet for the full year.

ASSETS
Bank Account Balances
CAF bank current account
CCLA deposit account
Invesment Property
5 Montmarno Drive (2 bedroom,
leasehold flat purchased in 2004)
Debtors
Gift Aid/GSADS
Church/hall hire
TOTAL ASSETS
As Available Funds
Hall and buildings fund
Flat/community fund
Organ fund
Reserve
Available general funds
LIABILITIES
Unrestricted funds
Carol service: singers/organist fees
Sundry expenses
Parish share 2022
Restricted funds
DBF fees for prev. month(s)
Viva Network (Advent supper)
Childrens Society (Christingle)
Diabetes UK (funeral collection)
TOTAL LIABILITIES
AS AT
01/01/2022
£
12,168
35,816
191,324
-
715
7,052
14,840
7,323
15,000
3,769
210
75
933
-
197
90





AS AT
31/12/2022
£
12,149
36,287
48,435
198,000
See note 1 & 2
-
835
835
247,270
5,572
-
See note 3
6,918
18,000
See note 4
17,946
48,435
125
-
2
127
412
235
194
-
841
968

Note 1: A valuation/amount is not required for financial statements such as these. However, a figure has been included for consistency with previous financial statements and to give an indication of the approximate value. The last formal valuation was undertaken in 2019 and the trustees (the PCC) chose to use the 2019 figure again for the last two years' financial statements, therefore this is the figure shown as at 01/1/2022. The 31/12/2022 figure is based on estate agents'/Land Registry data from internet searches carried out on 18/2/2023; it is intended to be a conservative estimate, based on the more recent sale prices of other 2-bedroom flats on the same road.

Note 2: Churches, churchyards and rectories are vested in the Church of England and are not Parish assets. Moveable church contents (plate, furniture, etc.) are inalienable property and require a faculty for disposable; they are recorded in the church Terrier log and are not recognised nor listed on this Statement of Assets & Liabilities.

Note 3: On 10th May 2022, PCC resolved to:- abolish the Flat & Community/Mission fund and re-allocate all monies into General Funds; and to change the "Hall Refurbishment Fund" to the "Hall and Buildings Fund". Note 4: The trustees (the PCC) aim to maintain free reserves in unrestricted funds based on approximately two months' unrestricted expenditure, which they consider sufficient to cope with any timing fluctuations in unrestricted income.