OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Parochial Church Council Of The Ecclesiastical Parish Of St Mary The Virgin, Leigh (Manchester Diocese)

2024-12-31-accounts

THE THE ANNUAL ANNUAL REPORT REPORT

AND AND FINANCIAL FINANCIAL STATEMENTS STATEMENTS

OF OF THE THE ECCLESIASTICAL ECCLESIASTICAL PARISH PARISH OF OF

ST ST MARY[MARY] THE THE VIRGIN, VIRGIN, LEIGH LEIGH (MANCHESTER (MANCHESTER DIOCESE) DIOCESE) FOR FOR THE THE YEAR[YEAR] 2024 2024

The Diocese of Manchester, “SordLeighDeane. Salford & Leigh Deanery. The The Parish Parish Church urch of St of St Mary Mary the the Virgin, Virgin, Leigh Leigh St St Mary’s Mary’s Way, Way, Leigh Leigh WN7 WN7 IER IER

Vicar Vicar

Interregnum Interregaum

Registered Registered Charity Charity Number:[Number:] 1[1150800] {50800

Page 1

PAROCHIAL CHURCH COUNCIL OF ST MARY THE VIRGIN, LEIGH

DEX

Pages 11-17 Notesto the Accounts

Page Page 2[2]

PAROCHIAL PAROCHIAL CHURCH CHURCH COUNCIL[COUNCIL] OF OF ST[ST] MARY[MARY] THE[THE] VIRGIN,[VIRGIN,] LEIGH[LEIGH]

ADMINISTRATIVE ADMINISTRATIVE DETAILS DETAILS

PCC PCC Members Members — — Members Members whohave who have served served during during the the year year and[and] until[until] the[the] date[date][of] of[approval] approval[of][of] this[this][report] report[are:][are:]

Chairman Chairman (Warden): (Warden): Trevor Trevor Bailey Bailey Churchwardens: Churchwardens: Trevor Trevor Bailey Bailey David David Pickles Pickles Allan Allan Marsh Marsh Deanery DeanerySynod Synod Reps: Reps: Valerie Valerie Connell[Connell] P.C.C P.C.C Secretary Secretary Trevor Trevor Bailey Bailey (plus (plus[2] 2 Vacancies) Vacancies) Elected Elected Members: Members: Beverley Beverley Beenham[Beenham] David David Crompton Crompton Emma Emma Owen Owen Barbara Barbara Jones Jones Elizabeth Elizabeth Marshall Marshall Hazel Hazel Bennett Bennett Samantha Samantha Pickles Pickles

Bankers: Banke Royal Royal Bank[Bank] of of Scotland[Scotland] 4 4" Floor[Floor] | 1 Hardman Hardman Boulevard Boulevard Manchester Manchester M3 M3 4AQ 4AQ CCLA CCLA Investment Investment Management Management Ltd Lid 80 80 Cheapside Cheapside London London EC2V EC2V 6DZ 6DZ Insurers: Insurers: Ecclesiastical Ecclesiastical Independent Independent Examiner:[Examiner:] — Mr Mr Terence Terence Cooper Cooper 92, 92, Gilda Gilda Road[Road] Boothstown Boothstown Worsley Worsley Manchester Manchester M28 M28 I IBP BP

Page Page 3[3]

PAROCHIAL PAROCHIAL CHURCH CHURCH COUNCIL COUNCIL OF OFST ST MARY MARYTHE THE VIRGIN, VIRGIN, LEIGH LEIGH REPORT REPORT OF OF THE THE TRUSTEES TRUSTEES FOR FOR THE THE YEAR ENDED YEAR ENDED 31st 31st DECEMBER DECEMBER 2024 2024

The ‘The members members of of the the Parochial Parochial Church Church Council Council (PCC), (PCC), who who are are the the trustees trustees of of the the charity, charity. present present their their annual annual report report and and financial financial statements statements for for the the year year ended ended 31 31 December December 2024. 2024.

Structure, Structure, governance governance and and management management

The The PCC PCCof of St St Mary Mary the the Virgin Virgin Leigh Leigh is is an an independent independent charity charity which which is is part part of of the the Diocese Diocese of of Manchester Manchester within within the the Church Church of of England. England. Under Under rules rules introduced introduced by by the the Charities Charities Act Act 2006. 2006, the the Charity Charity was was formally formally registered registered with with The[The] Charity Charity Commission Commission from from 13 13 February February 2013 2013 as as charity charity Number Number 1150800. 1150800. Registration Registration with with the the Charity Charity Commission Commission did did not not alter alter the the requirements requirements placed placed upon upon the[the] Charity, Charity, because because excepted excepted charities charities always always have, have, and and continue continue 1 to be, be, fully fully under under the the supervision supervision of of the the Charity Charity Commission. Commission. PCC’s PCC’s are are governed governed by by two two pieces pieces of of Church Church of of England England legislation, legislation, called called Measures. Measures. These These are: are

The The method method of of appointment appointment of of PCC PCC members members (trustees) is (trustees) is set set out out in in the the Church Church Representation Representation Rules. Rules. Members Members can can be be ex-officio ex-officio or or elected elected by by the the Annual Annual Parochial Parochial Church Church Meeting Meeting (APCM) (APCM) usually usually for for a a three-year three-year period, period, All All Church Church attendees attendees are are encouraged encouraged to to register register on on the the Electoral Electoral Roll Roll and and stand stand for for election election to to the the PCC.[PC]

There There is is a a Standing Standing Committee Committee which which has has the the power powerto to transact transact the the business business of of the the PCC PCC between between its its mectings, meetings, subject subject to to any any directions directions given given it it by by the the PCC. PCC, and and consists consists of ofthe the Incumbent Incumbent (Chair),Church (Chair),Church Wardens, Wardens, secretary secretary and and a a PCC PCC Member. Member.

Charitable Charitable objectives objectives and and principal principal activities activities

Members Members of of St St Mary's Mary's PCC, PCC, as as trustees, trustees, have have the the responsibility responsibility whilst whilst the the parish parish is isin in an an interregnum, interregnum, in in promoting promotingin in the the ecclesiastical ecclesiastical parish parish the the whole whole mission mission of ofthe the Church, Church, pastoral. pastoral. evangelistic, evangelistic, social social and and ecumenical. ecumenical. The The PCC PCCalso also has has maintenance maintenance responsibilities responsibilities for for the the Church Church building building situated situated in in St St Mary's Mary's Way. Way, Leigh. Leigh.

The The trustees trustees have have referred referred to to the the information information contained contained in in the the Charity Charity Commission's Commission’s general general guidance guidance on on public public benefit benefit when when reviewing reviewing the the aims aims and and objectives objectives and and in in planning planning future future activities. activities. The The trustees trustees believe believe that that the the activities activities carried carried out out benefit benefit the the public public by by providing providing opportunities opportunities to to meet meet as as a a community. community. to to serve serve one one another another and and to to provide provide service service and and otherwise otherwise assist assist those those individuals individuals in in need need because because of ofsocial social exclusion, exclusion, poverty. poverty. disability disability or or lack lack of ofopportunity. opportunity.

Church Church Attendance Attendance

At Atthe the 2024 2024 Annual Annual Parish Parish Meeting Meeting there there were were 142 142 (2023: (2023: 134) 134) names names on on the the electoral electoral roll. roll.

Page Page 4[4]

PAROCHIAL PAROCHIAL CHURCH CHURCH COUNCIL COUNCIL OF OF ST ST MARY MARYTHE THE VIRGIN, VIRGIN, LEIGH LEIGH REPORT REPORT OF OF THE THE TRUSTEES TRUSTEES FOR FOR THE THE YEAR YEAR ENDED ENDED31st 31st DECEMBER DECEMBER 2024 2024 (CONT) (CONT) At Atthe the annual annual count count in in October October 2024 2024the the average average church church attendance attendance was was 72 72 of of which which 16 16 were were children children (2023:64 (2023-64 of of which which 13 13 were were children) children)

Financial Financial Arrangements Arrangements

The The accounts accounts have have been been prepared prepared on on the the accruals accruals basis basis and and have have been been independently independently examined examined in in accordance accordance with with the the requirements requirements of of the the Charities Charities Act. Act.

As As described described more more fully fully in in Note Note 6, 6, the the PCC PCC is is the the beneficial beneficial owner owner of of the the playground playground at at St St John's John's school. school. The The PCC PCC earns earns income income from from this this asset. asset.

The The churchwardens churchwardensare are trustees trustees of of the the Travice Travice Charity Charity whilst whilst we we are are in in an an interregnum, interregnum, while while the the Prescott Prescott Charity Charity is is the the responsibility responsibility of ofthe the Deanery Deanery Chapter. Chapter. These These charities charities are are independent independent of ofthe the PCC PCC and and as as such such no no transactions transactions or or balances balances are are included included within within these these financial financial statements statements except except for for any any donations[donations] which[which] might might be[be] received[received] from[from] time[time] to to time time by by the the PCC[PCC] from from the the charities. charities.

Review Reviewof of the the the Year Year

Review of the Year Year

This year This year has has seen seen the the continued continued success success of of the the Community Community Hub Hub held held each each Wednesday Wednesday morning. moming. It It is is a a weekly weekly drop drop in in session session 10.30 10.30 until until 1.00 1.00 which which provides provides a a warm warm space. space, hot hot drinks, drinks, toast. toast, and and soup soup for for anyone anyone who[who] wishes[wishes] to[to] come, come, on on a[a] purely[purely] voluntary voluntary donation[donation] basis, basis, to to extend extend the the church’s church's outreach outreach into into the the community. community. The The Bible Bible Study Study Group Group which which also also meets meets on on Wednesday Wednesday is is a a sign sign of of the the church’s church's spiritual spiritual outreach. outreach.

In In Interregnum Interregnum since since September September 2023 2023 we we have have been been grateful grateful for for the the assistance assistance by by P.T.O’s. P.T.0's. The The PCC PCC has has had had meetings meetings with with St St Peter's Peter’s and and St St Paul’s, Paul’s, along along with with the the Area Area Dean Dean & & Archdeacon, Archdeacon, to to facilitate facilitate the the appointment appointment of of a a new newincumbent incumbent as as soon soon as as possible. possible.

The ‘The Accounts Accounts show show the the church's church's finances finances to to be be in in a a healthy healthy state. state. Parish Parish share share continues continuesto to be be paid paid in in full full with with continuing continuing conversations conversations with with the the Diocesan Diocesan Finance Finance Department Department with with regards regards to to future future payments. payments. The[The] PCC PCC will will look look at at introducing introducing a Stewardship a Stewardship Campaign Campaign once once an an Incumbent Incumbent is is in in post. post.

The The contactless contactless giving giving machine machine is is still still being being put put to to good good use use in in church, church, with withthe the loan loan of of a a Collec'lin® “CollecTin’ donation donation terminal terminal from from the the National National Giving Giving Team ‘Team in in November November 2023. 2023. A A Give Give a a Little Little Donate ‘Donate Now’ Now" button buttonis is also also to to be be found found on onthe the facebook facebook page, page, and and QR QR codes codes placed placed on on pews pews throughout throughout the the church, church. It It is is hoped hoped these these actions actions will will make make it it casier easier for for people people to to donate donate when whennot carrying not carrying cash. cash.

Page Page 5[5]

PAROCHIAL PAROCHIAL CHURCH CHURCH COUNCIL COUNCIL OF OF ST ST MARY MARYTHE THE VIRGIN, VIRGIN, LEIGH LEIGH REPORT REPORTOF OF THE THE TRUSTEES TRUSTEES FOR THE YEAR ENDED FOR THE YEAR ENDED 3ist 31st DECEMBER DECEMBER 2024 2024 (CONT) (CONT) Financial Financial Review Review

Income Income from[from] unrestricted unrestricted funds funds was was £76.230 £76,230 (2023: (2023: £82.261). £82,261). Income Income from from restricted restricted funds funds was was £3.883 £3,883 (2023: (2023: £5,222), £5,222), as as disclosed disclosed in in note note 9. 9. Unrestricted Unrestricted Income Income decreased decreased compared compared to to the the year year before before mainly mainly due due to to reduced reduced donations donations and andgrants grants received. received. Restricted Restricted Income Income decreased decreased due due to to a a reduction reduction in in grants grants received, received

A A sum sum of of£1,689 £1,689 was was received received as as a a donation donation from from Deanery Deanery Synod. Synod. During During 2025 2025 the the PCC PCC will will consider consider what what this this money money will will be be used used for. for.

Expenditure Expenditure from from unrestricted unrestricted funds funds totalled totalled £83,660 £83,660 (2023: (2023: £207.836) £207.836) consisting consisting mainly mainly of of parish parish share, share, utilities, utilities, insurance, insurance, staffing staffing costs costs and and church church repairs. repairs. Most Most ongoing ongoing running running costs costs increased increased compared compared to to the the previous previous year year with with the the exception exception of ofchurch church maintenance, maintenance, administration administration and and parish parish share share . Restricted Restricted Funds Funds expenditure expenditure was was £2.374 £2,374 ( ( 2023: 2023: £3,404) £3,404) Due Due to to a a water water leak leak in in 2023 2023 the the PCC PCC has has been beenin in negotiations negotiations with with Water Water Plus Plus Ltd Ltd during during the the course course of of 2024 2024 over over payments payments due. due. This This matter matter has has now now hopefully hopefully been been fully fully resolved. resolved. Once Once again, again, the the PCC PCC was waspleased pleased to to pay pay the parish theparish share share in in full full at at £35,000 £35,000 (2023: (2023: £46,080). £46,080). A A reduction reduction was was negotiated negotiated with with the the diocese diocese for for the the 2024 2024 Parish Parish Share Share during during a a discussion discussion and and agreement agreement meeting meeting over overthe the summer. summer. The The PCC PCC will will look[look] at at how[how] this this continued continued 100% 100% payment payment can can be be maintained maintainedin in 2025. 2025,

The The overall overall result resultfor for the the year year on on unrestricted unrestricted funds funds was was net net expenditure expenditure of of £7.430 £7.430 (2023: (2023: £125,575), £125,575). There There were were no no losses losses on on revaluation revaluation of of investments, investments, as as these these were were sold sold in in 2023 2023 (2023: (2023: Loss Loss £2,240), £2,240), giving giving a a net net decrease decrease on on unrestricted unrestricted funds fundsof of £7,430 £7,430 (2023: (2023: £127.815). £127.815). Restricted Restricted funds funds increased increased by by £1,509 £1,509 (2023: (2023: £1,818), £1,818). The The number numberof of people people who whogave gave regularly regularly to to general general church church funds funds through through the the bank bank or or the the envelope envelope scheme scheme during during the the year year was was 55 55 (2023; (2023: 59) 59) and and of of these these 46 46 (2023: (2023: 47) 47) donated[donated] through through the the gift gift aid aid scheme. scheme. In In the the year year total total planned planned giving giving was was £24,814 £24,814 (2023: (2023: £26,821) £26,821) and and £7.292 £7,292 (2023: (2023: £7.659) £7,659) tax tax could could be be recovered recovered through through the the gift gift aid aid lite lite scheme. scheme.

It It is is not not possible possible to to quantily, quantify, in in financial financial terms, terms, the the work work done done by by many many volunteers volunteers but but the the PCC PCC recognises recognises and andis is grateful grateful for for this. this.

Future Future developments developments

The The PCC PCC plans plansto to continue continue developing developing links links with with the the wider wider community community and and to to make make St. St. Mary’s Mary’s the the natural natural venue venue for for social, social, as as well well as as spiritual spiritual activities activities in in the the town. town. The The Diocesan Diocesan vision visionfor for “Mission “Mission Communities” Communities” will will affect affect the the ongoing ongoing ministry ministry of of the the church church as as fewer fewerstipendiary stipendiary clergy clergy are are appointed. appointed. Going Going forward forward we we must must face face the the challenges challenges of of increased increased running running costs, costs, and and the the difficulties difficulties this this poses pos: on on meeting meeting our our Parish Parish Share Share in in full. full.

Page Page 6[6]

PAROCHIAL PAROCHIAL CHURCH CHURCH COUNCIL COUNCIL OF OF ST[ST] MARY[MARY] THE[THE] VIRGIN, VIRGIN, LEIGH[LEIGH] REPORT REPORTOF OF THE THE TRUSTEES TRUSTEES FOR THE FOR THE YEAR[YEAR] ENDED[ENDED 31st] 31st DECEMBER[DECEMBER] 2024[2024] (CONT).[(CONT).]

Risk Risk review, review, funds funds and and reserves reserves policy policy

It Itis is PCC PCC policy policy to to try try to to maintain[maintain] a a balance[balance] on on general general unrestricted unrestricted funds (excluding funds (excluding designated designated funds) funds) to to cover both cover both ordinary ordinary running running costs costs and[and] those[those] which[which] arise[arise] unexpectedly.[unexpectedly.] The The PCC PCC would would always always aim aim to to hold[hold] at[at] least[least] 6[6] months’[months’] running[running] costs costs in[in] free[free] reserves,[reserves,] and[and] this[this] would[would] be[be] approximately[approximately] £43,000. £43,000. At At 31st 31st December December 2024.[2024,] the the balance[balance] stood stood considerably considerably more more than[than] target target range[range] at at approximately[approximately][9] 9 months[months] running running costs[costs] (2023: (2023: 6 6 months). months). During During 2025 2025 the[the] PCC[PCC] will will consider consider whether whether funds funds should should be[be] designated designated towards any[towards] any future[future] projects, projects, in[in] order[order] to[to] realign[realign] general[general] funds[funds] to[to][the] the policy.[policy.]

It It is is the the PCC PCC policy policy to to maximise maximise investment investment retums[retums] by by investing[investing] surplus[surplus] funds[funds] with[with] CCLA.[CCLA.] At At the the year-end year-end there there was[was] a a balance balance of of £162,004 £162,004 (2023; (2023: £105,056) £105,056) in in the the Church[Church] of of England England deposit deposit account.[account.] The The PCC PCC aim aimto to maximise maximise investment investment returns returns by by investing investing surplus surplus funds.[funds.] In In 2025 2025 the the PCC PCC will will consider consider if if this this investment investment policy policy best best suits suits their[their] needs.[needs.]

Further Further details details of of funds funds as as set set out outin in note note 9[9] of of the[the] Financial[Financial] Statements.[Statements.]

Page Page 7[7]

PAROCHIAL PAROCHIAL CHURCH CHURCH COUNCIL COUNCIL OF OF ST ST MARY MARY THE THE VIRGIN, VIRGIN, LEIGH LEIGH REPORT REPORT OF OF THE THE TRUSTEES TRUSTEES FOR THE FOR THE YEAR YEAR ENDED ENDED31st 31st DECEMBER DECEMBER 2024 2024 (CONT) (CONT)

Statement Statementof of Trustees Trustees responsibilities responsibilities

Charity Charity law law requires requires the the trustees trustees to to prepare prepare financial financial statements statements for for each each financial financial year. year, which which give give a a true true and and fair fair view view of ofthe the state state of of affairs affairs of ofthe the charity charity and and of ofits its financial financial activities activities for for that that period. period. In In preparing preparing those those financial financial statements statements the the trustees trustees have:hav.

The The trustees trustees are are responsible responsible for for keeping keeping proper proper accounting accounting records records which which disclose disclose with with reasonable reasonable accuracy accuracyat at any any time[time] the the financial[financial] position position of[of] the the charity charity and and to to enable enable them them to to ensure ensure that[that] the the financial financial statements statements comply comply with with the the Charities Charities Acts. Acts. They They are are also also responsible responsible for for safeguarding safeguarding the the assets assets of of the the charity[charity] and and hence hence for for taking taking reasonable reasonable steps stepsfor for the the prevention prevention and and detection detection of of fraud fraud and and other other irregularities irregularities

Approved Approved by by the the members members of of the the PCC PCC on on 8'[8'™] April April 2025 2025 and and signed signed on on their their behalf behalf by by

----- Start of picture text -----
Te.
pone
Qausy
ps
A (PCC Chairman)
|: en (PCC Chairman)
----- End of picture text -----

Page Page[8] 8

INDEPENDENT INDEPENDENT EXAMINER’S EXAMINER’S REPORT REPORT TO TO THE THE PCC PCC OF OF ST ST MARY MARY THE THE VIRGIN, VIRGIN, LEIGH LEIGH FOR FOR THE THE YEAR YEAR ENDED[ENDED] 31" 31" DECEMBER DECEMBER 2024 2624

This This report report on on the the financial financial statements statements of of the the PCC PCCfor for the the year year ended ended 31" 31« December December 2024, 2024, which which are are set ‘set out out on on pages pages 9 9 to to 17, 17,is is in in respect respect of of an an examination examination carried carried out out in in accordance accordance with with the the Church Church Accounting Accounting Regulations Regulations 2006 2006(“the (“the Regulations”) Regulations”) and ands.144 s.144 of of the the Charities Charities Act Act 2011 2011 (“The (“The Act”) Act”)

Respective Respective responsibilities responsibilities of of trustees trustees and and examiner examiner

The ‘The charity's charity's trustees trustees are are responsible responsible for for the the preparation preparation of of the the financial financial statements. statements. The The charity's charity's trustees trustees consider consider that that an an audit audit is is not not required required for for this this year year (under (under section section 144(2) 144(2) of of the the Charities Charities Act Ac 2011 2011 and andthat that an an independent independent examination examination is is needed. needed.

It It is is my my responsibility responsibility to: to:

Basis Basis of of this this report report

My My examination examination was was carried carried out out in in accordance accordance with with General General Directions Directions given given by bythe the Charity Charity Commission Commission and and to to be be found found in in the the Church Church guidance, guidance, 2006 2006 edition, edition. An An examination examination includes includes a a review review of of the the accounting accounting records records kept kept by by the the charity charity and and a a comparison comparison of ofthe the accounts accounts presented presented with with those those records. records. It It also also includes includes consideration consideration of of any any unusual unusual items items or or disclosures disclosures in in the the accounts, accounts, and and seeking seeking explanations explanations from from the the trustees trustees concerning concerning any any such such matters. matters. The The procedures procedures undertaken undertakendo do not not provide provide all all the the evidence evidence that that would would be be required required in in an an audit, audit, and and consequently consequently I I do do not not express express an an audit audit opinion opinion on on the[the] accounts. accounts,

Independent Independent examiner's examiner's statement statement

In In the the course course of of my my examination, examination, no no matter matter has has come cometo to my my attention attention

    1. which which gives gives me me reasonable reasonable cause cause to to believe believe that that in, in, any any material material respect, respect, the the trustees trustees have have not not met met the the requirements requirements to to ensure ensure that: that:
    • proper proper accounting accounting records[records] are are kept kept (in (in accordance[accordance] with[with] section[section] 41[41] of of[ the] the Act): Act); and[and] * * accounts accounts are are prepared prepared which which agree agree with with the the accounting accounting records records and and comply complywith with the the accounting accounting requirements requirements of of the the Act; Act; or or
      1. to to which,[which,] in in my my opinion, attention opinion, attention should should be be drawn drawn in in order order to to enable enable a a proper understanding proper understanding of of the the accounts accounts to to be be reached. reached.[Zou] ae

  4. Signed: pate: 2o[Mur] Voie

  5. Signed: |AS - Date: Do Mere) cow

Page 9 Page

Parochial Parochial Church Church Council Council of St of St Mary Mary the the Virgin, Virgin, Leigh Leigh

Statement ‘Statementof of Financial Financial Acti Activities ies. For For the the year year ending ending 31 31 December December 2024 2024

2028
2024		 2028
2024		 2023
2023		 2023
2023
Note
INCOME
Donations& legacies
22)
Fundraising income
2b)
Investment income
2(e)
Church Activity income
2a)
TOTALINCOME
EXPENDITURE
Fund Raising Costs
3a)
Church Activity costs
3)
TOTAL EXPENDITURE
NET INCOME /
(EXPENDITURE) BEFORE
INVESTMENTGAINS/
(LOSSES)
Gains/ (Losses) on Investments:
OnRevaluation
6b)
NET INCOME/
(EXPENDITURE)
5
—
Note
INCOME
Donations& legacies
2(a)
Fundraising income
2(b)
Investment income
2(c)
Church Activity income
2(d)
TOTAL INCOME
EXPENDITURE
Fund Raising Costs
3(a)
Church Activity costs
3(b)
TOTALEXPENDITURE
NET INCOME /
(EXPENDITURE) BEFORE
INVESTMENTGAINS /
(LOSSES)
Gains/(Losses) on Investments:
On Revaluation
B(b)
NET INCOME /
(EXPENDITURE)
5		 Funds
£
54,724
5,653
11,319
4,534
76,230
1,196
82,464
83,660
(7,430)
(7,430)
Unrestricted
—
Unrestricted
Funds
£
54,724
5,653
11,319
4,534
76,230
1,196
82,464
83,660
(7,430)
-
(7,430)		 Restricted
Funds
€
847
3,038
3,883
2.374
2,374
1,509
1,509
—
Restricted
Funds
£
847
-
-
3,036
3,883
-
2,374
2,374
1,509
-
1,509		 TOTAL—
2028
e
55,571
5,653,
11,319
7,870
80,113
1,196
84,838
86,034
(5,921)
=
(5,921)
TOTAL
2024
£
55,571
5,653
11,319
7,570
80,113
1,196
84,838
86,034
(5,921)
-
(5,921)		 —
Unrestricted
Funds
£
60,255
4,567
13,125
4,314
62,267
1,524
206,312
207,836
(125,575)
(2,240)
(127,815)
Unrestricted
Funds
£
60,255
4.567
73,125
4,314
82,261
1,524
206.312
207,836
(125,575)
(2,240)
(127,815)		 —
Restricted
Funds
5,049
173
5,222
3,404
3,404
1,818
1,818
Restricted
Funds
£
5049
-
-
173
5,222
-
3,404
3,404
1,818
-
1,818		 —
TOTAL
2023
65,304
4,567
13,125
4,487
87,483
1,524
209,716
219,240
(123,757)
(2,240)
(125,997)
TOTAL
2023
£
65,304
4,567
13,125
4,487
87,483
1,524
209,716
211,240
(123,757)
(2,240)
(125,997)
Transfers between funds
Transfers between funds		 9
9		 - - - - - -
NET MOVEMENTIN FUNDS:
NETMOVEMENT INFUNDS:		 (7,430)
(7,430)		 1,509)
1,509		 (6,921)
(5,921)		 (127,815)
(127,875)		 1,818
1,818		 (125,997)
(125,997)
Balances b/fwd 1st January
Balances b/fwd ist January		 188,192
188,192		 9677
9677		 197,869
197,869		 316,007
316.007		 7,859
7,859		 323,866
323,866
Balancesc/fwd 31st December
Balances c/fwd 31stDecember		 180,762
180,762		 11,186
11,186		 191,948
191,948		 188,192
188,192		 9,677
9,677		 197,869
197,869

The The notes notes on on pages pages 11 11 to to 17 17 form form part part of ofthese these accounts accounts

Parochial Parochial Church Church Council Council of St of St Mary Mary the the Virgin, Virgin, Leigh Leigh

Page Page 10[10]

Balance BalanceSheet Sheet at at 31st 31st December December 2024 2024

TOTAL
TOTAL		 TOTAL
TOTAL		 TOTAL
TOTAL		 TOTAL
TOTAL		 TOTAL
TOTAL		 TOTAL
TOTAL
2024
2024		 2023
2023
Note
Note		 £
£		 £
£
FIXED ASSETS
FIXEDASSETS
Tangible
Tangible		 6(a)
6(a)		 2,697
2,697		 2,999
2.999
Investment
TOTAL FIXED ASSETS:
Investment
TOTAL FIXEDASSETS:		 8(b)
6(b)		 2,697
z
2,697		 2,999
ciated
ats
2.999
CURRENTASSETS
CURRENTASSETS
Debtors
Debtors		 7
7		 8,109
8,109		 8,208
8,208
Short Term Deposits
ShortTerm Deposits		 162,004
162,004		 105,056
105,056
Cash at Bank andin Hand
Cash at Bank and in Hand		 29,565
29,565		 100,166
100,166
TOTAL CURRENT ASSETS
TOTALCURRENTASSETS		 199,678
199.678		 213,430
213,430
LIABILITIES
LIABILITIES
Creditors:
AmountsFalling due in one year
Creditors: Amounts Falling due inoneyear		 8
8		 (10,427)
(10,427)		 (18,560)
(18,560)
NET CURRENT ASSETS
NETCURRENTASSETS		 189.251 194,870
194,870
TOTAL NET ASSETS
TOTAL NETASSETS		 191,948
191,948		 197,869
197,869
FUNDS
FUNDS
Unrestricted
Unrestricted		 9
9		 180,762
180,762		 188,192
188,792
Restricted
Restricted		 9
9		 11,186
11,186		 9,677
9,677
191,948
191,948		 197,669
197,869
The notes on pages 11 to 17 form part of these accounts
The notes on pages 11 to 17 form part ofthese accounts

Approved Approved by the the Parochial Parochial Church Church Council Council on on 8th 8th April April 2025 2025 and and signed signed on on its its behalf behalf by. by. by

\ ace Chairman \

Parochial Church Coun Parochial Church Council of St Mary the Virgin, |, Leigh Leigh Page11 Page11 NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS For For the the year ending ending 31 31 December December 2024 2024 year

1. 1. ACCOUNTING ACCOUNTING POLICIES POLICIES

The The principal principal accounting accounting policies policies adopted adoptedin in the the preparation preparation of ofthe the financial financial statements statements are are set set out out below below

Basis Basis of of preparation preparation

The The financial financial statements statements have have been been prepared prepared in in accordance accordance with with the the Church Church Accounting Accounting Regulations Regulations 2006[2006] together together with with applicable applicable accounting accounting standards standards and and the the SORP SORP 2015 2015 (FRS (FRS 102). 102). The The financial financial statements statements have have been been prepared prepared under under the the historical historical cost cost convention convention except except for for the the valuation valuation of of investment investment assets, assets, which which are are shown shownat at market market value. value. The The financial financial statements statements include include all all transactions, transactions, assets assets and and liabilities liabilities for for which which the the PCC PCCis is responsible. responsible. They They do do not not include include the the accounts accounts of of church church groups groups that that owe owe their their main main affiliation affiliation to to another another body, body, nor nor those those that that are are informal informal gatherings gatherings of of church church members. members.

Fund Fund accounting accounting

Fund Fund accounting accounting

Endowment Endowment Funds Funds are are funds, funds, the the capital capital of of which which must must be be maintained; maintained; only only income income arising arising from from investment investment may may be be used used either either as as restricted restricted or or unrestricted unrestricted funds funds depending depending upon upon the the purpose purposefor for which which the the endowment endowment was was established. established. The The PCC PCC currently currently holds holds no no endowment endowment funds. funds. Restricted Restricted Funds Funds represent represent (a) (a) income income from from trusts trusts or or endowments endowments which which may may be be expended expended only only on on those those restricted restricted objects objects provided provided in in the the terms terms of of the the trust trust or or bequest, bequest, and and (b) (b) donations donations or or grants grants received received for for a a specific specific purpose purposeor or invited invited by by the the PCC PCC for for a a specific specific purpose. purpose. The The funds funds may may only only be be expended expended on on the the specific specific purpose purposefor for which which they they were were given. given. Any Any balance balance remaining remaining unspent unspentat at the the end end of[of] the the year year is is carried carried forward forward as asa a balance balance on on that that fund. fund. The The PCC PCC does does not not normally normally invest invest separately separately for for each each fund fund and, and, when when necessary, necessary, interest interest is is apportioned apportioned to to individual individual funds, funds.

Designated Designated Funds Funds are are funds funds which which are are not not restricted restricted by by the the donor donor but but which which the the PCC PCC has has agreed agreed to to designate designate to[to] be be used used in in the the future future for[for] a a specific specific purpose. purpose. They They remain remain under under the the control control of of the the PCC PCC as as part part of ofunrestricted unrestricted funds funds and and could could be be re-designated re-designated at at any any time time in in the the future future at atthe the discretion discretion of of the the PCC. PCC.

Unrestricted Unrestricted Funds Funds are are general general funds funds which which can can be be used used for for PCC PCC ordinary ordinary purposes. purposes. They They include include designated designated funds funds and and free free reserves. reserves. Free Free reserves reserves are are those those funds funds available available to to be be used usedat at the the discretion discretion of of the the PCC PCC which which have have not not been been designated designated for for any any particular particular purpose purpose

Incoming Incoming Resources Resources

Planned Planned giving, giving, collections collections and and donations donations are are recognised recognised when when received. received. Tax Tax refunds refundsare are recognised recognised when when the the incoming incoming resource resource to to which which they they relate relate is is received. received. Grants, Grants, legacies legacies and and rent rent are are accounted accounted for for when whenthe the PCC PCCis is legally legally entitled entitled to to the the amounts. amounts. All All other other income income is is recognised recognised when whenit it is is received. received. All All income income is is accounted accounted for for gross. gross.

Resources Resources expended expended

Resources Resources expended expended

Grants Grants and and donations donations are are accounted accounted for for when when paid paid over, over, or or when when awarded, awarded, if if a a binding binding obligation obligation on onthe the PCC PCC exists. exists. Amounts Amounts received received and and subsequently subsequently expended expended specifically specifically for for mission mission are are dealt dealt with with as as restricted restricted funds. funds. Outstanding Outstanding utility utility costs costs are are estimated estimated based based on on recent recent bills. bills. All All other other expenditure expenditure is is generally generally recognised recognised when[when] itis it is incurred incurred and and is is accounted accounted for for gross. gross.

Investments Investments Investments Investments are are valued valued at at market market value value at at 31st 31st December December

Page Page 12[12]

Parochial Church Coun of St Mary the Virgin, Leigh Parochial Church Council of St Mary the Virgin, Leigh NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS For For the the year ending year ending 31 31 December December 2024 2024 (Cont.) (Cont.) 1. 1. ACCOUNTING ACCOUNTING POLICIES POLICIES (cont, (cont.)

Fixed Fixed Assets Assets Consecrated Consecrated and and benefice benefice property property is is not not included included in in the the accounts by accounts by s.10 s.10 of of the the Charities Charities Act Act 2011. 2011 a aMoveable thereMoveable faculty facultyis insufficient for for church churchdisposal disposal furnishings furnishingscost are areinformation inalienable inalienable held held by byavailable the the property, property, Vicar Vicarand andlisted andlistedtherefore Churchwardens Churchwardens in in the the Church Churchsuch assets inventory.on inventory.on Special specialare not For For trust trustvalued anything anything for for the thein the PCC PCC acquired acquiredfinancial and and which which prior priorstatements. to to require require 2000 2000 thereSince Since is2000 2000 insufficientno no individual individual cost informationitem item has has availablecost cost more more andthan than therefore£1,000 £1,000 suchso so all all assets aresuch such expenditure expenditure not valuedhas has in thebeen been financial writen writtenstatements. off off when when incurred. incurred, equipmentTables Tables‘equipment and and with with chairs chairs a a purchase purchase for for the the community community price price of of £1,000 £1,000hub hub are are or orless depreciated less depreciated are are written written on on a aoff off Straight straight when when the the line line asset asset basis basisis isover over acquired. acquired 10 10 years. years. Individual Individual items items of of

2.INCOME
2(a)
Donations, grants & legacies
Planned giving
bygift aid
Incometax recovered
Planned giving not by gift aid
Collections - Cash on plate
Donations & appeals
byindividuals
Donation from Deanery Synod
MDBFenergy support grant
LPWgrant re VATcosts
‘WiganYouth Zone
Brighter Borough Grant
Warm Space Grant ( Wigan MBC)
Legacies
2.INCOME
2(a) Donations, grants& legacies
Plannedgiving bygiftaid
Incometaxrecovered
Plannedgiving notby giftaid
Collections -Cashonplate
Donations&appealsbyindividuals
Donationfrom DeanerySynod
MDBFenergysupportgrant
LPWgrantreVATcosts
Wigan YouthZone
BrighterBoroughGrant
WarmSpaceGrant (WiganMBC)
Legacies		 2028
2024
2023
2023
Unrestricted
Restricted
TOTAL
Unrestricted
Restricted
Funds
Funds
2028
Funds
Funds,
£
£
e
£
£
21,798
=
24,796
23,401
:
7,265
27
7,292
7.573
86
3.018
-
3,018
3.420
-
4.646
-
4,646
5,609
:
4997
470
5,467
3.078
875
1,689
1,689
-
-
:
-
330
1.313,
=
4313
16,744
80
[
.
.
-
479
-
:
:
-
3,028
-
:
500
10,000
100
-
7
s4724
60.255
5,049
ToTAL
2023
£
23,401
7,659
3,420
5,609
3,953
330
16,824
479
3,029
500
100
65,304
2024
2024
2023
2023
Unrestricted
Restricted
TOTAL
Unrestricted
Restricted
TOTAL
Funds
Funds
2024
Funds
Funds
2023
£
£
£
£
£
£
21,796
-
21,796
23,401
-
23,401
7,265
27
7,292
7,573
86
7,659
3.018
-
3,018
3,420
-
3,420
4,646
-
4,646
5,609
-
5,609
4,997
470
5,467
3,078
875
3,953
1,689
1,689
=
-
7
-
-
330
330
1,313
-
1,313
16,744
80
16,824
-
-
-
-
479
479
-
-
-
-
3,029
3,029
-
350
350
-
500
500
10,000
-
10,000
100
-
100
___ 54,724
B47 =55,571
60.255
5,049
65,304
2(b)
Fundraising income
2(b) Fundraising income
Friday Coffee
Fundraising & social events
FridayCoffee
Fundraising&socialevents		 1,969
2.213
:
3,684
2.354
5,653
4,567
-
2,213
2,354
4,567
1.969
-
1,969
2.213
:
2,213
3,684
-
3,684
2,354
2,354
5,653
-
5,653
4,567
-
4,567
—_—. $e eB
2(c) Investmentincome
2(c) Investment income
Dividends
Interest
Rent - StJohns playground
Dividends
Interest
Rent
- StJohnsplayground		 -
-
-
7,674
:
7,469
-
7,469
1,601
-
3,850
-
3,850
3,850
:
11,319
=
11,319_—*13,125
:
7,674
1,601
3,850
93,125,
-
-
-
7,674
-
7,674
7,469
-
7,469
1,601
-
1,601
3,850
-
3,850
3,850
-
3,850
11,319
-
11,319
13,125
-
13,125
S125
2(d)
ChurchActivity income
2(d) Church Activity income
Statutoryfees (Weddings/funerals)
Hire of ChurchBuildings
‘Community Hub
Statutoryfees (Weddings/funerals)
Hire ofChurchBuildings
CommunityHub		 2845
175
2,820
2,454
100
1,889
>
1,889
1,860
-
oa
2,861
2,861
73
4534
3,036
7,570
4314
173
2,594
1,860
73
4487
2,645
175
2,820
2.454
100
2,554
1,889
-
1,889
1,860
-
1,860
-
2,861
2,861
-
73
73
4,534
3,036
7,570
4,314
173
4,487
SS
4AT
TOTAL INCOME
TOTAL INCOME		 76,230
3,883__
80,173
82,261
5,222
_87,483
__76,230
3,883
80,113
82,261
5,222
87,483

Page Page 13[13,]

Parochial Parochial Church Church Council Council of of St St Mary Mary the the Virgin, Virgin, Leigh Leigh NOTES TO NOTES TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS For For the the year year ending en 19 31[31] December December 2024 2024 (Cont.) (Cont.)

2024
2024
2023
2023
3. EXPENDITURE
Unrestricted
Restriced
TOTAL_—Unvestrcted
Restricted
TOTAL
Funds
Funds
2028
Funds
Funds
2028
£
£
£
£
€
£
2024
2024
2023
2023
3.EXPENDITURE
Unrestricted
Restricted
TOTAL
=-Unrestricted ~—Restricted
TOTAL
Funds
Funds
2024
Funds
Funds
2023
£
£
£
£
£
£
3{a) Fund Raising Costs
3(a) Fund Raising Costs
Friday Coffee costs
645
:
645
1,064
=
1,064
FridayCoffee costs
645
-
645
1,064
-
1,064
Other Fundraising Costs
551
554
460
460
Other Fundraising Costs
551
-
551
460
460
4,196
1,524
1,524
1,196
-
1,196
1,524
-
1,524
3(b) ChurchActivity costs
3(b) Church Activity costs
Diocesan Parish Share
35,000
-
36,000
46,080
-
46,080
Diocesan Parish Share
35,000
-
35,000
46,080
-
46,080
Missionary and Charitable Giving
-
-
:
-
-
:
Missionary and Charitable Giving
-
-
-
-
-
-
OtherMission Costs
-
:
59
479
538
Other Mission Costs
-
-
59
479
538
Clergy expenses
& vicarage
-
-
:
2,149
-
2149
Staff costs (See note 4)
4.684
-
4684
4,638
=
4,638
Utilities
25,003
500
25,803
22,759
=
22,759
Other Church running costs -
Insurance
8.078
-
8,078
7,003
=
7,003
Church service costs
2375
1,025
3,400
1649
1,414
3,063
Children & youth activities,
754
20
774
96
-
96
Routine maintenance & cleaning
4,793
4,793
10,176
12
10,188
Depreciation
:
302
302
-
25
25
Accountants fees
-
-
:
-
-
Admin
1,461
-
1,464
1,726
=
4,726
Community Hub
-
527
527
-
29
29
General Catering
316
-
316
651
-
651
Building improvements & major repairs
:
2
=
109,326
1,445
110,771
2,3 4
207,896
Clergyexpenses & vicarage
-
-
-
2,149
-
2,149
Staffcosts (See note 4)
4684
-
4,684
4,638
-
4,638
Utilities
25,003
500
25,503
22.759
-
22,759
OtherChurch running costs -
Insurance
8,078
-
8,078
7,003
-
7,003
Church servicecosts
2,375
1,025
3,400
1,649
1,414
3,063
Children & youth activities
754
20
774
96
-
96
Routine maintenance & cleaning
4,793
4,793
10.176
12
10,188
Depreciation
-
302
302
-
25
25
Accountants fees
-
-
-
-
-
Admin
1,461
-
1,461
1,726
-
1,726
Community Hub
-
527
527
-
29
29
General Catering
316
-
316
651
-
651
Building improvements & major repairs
-
-
-
109,326
1,445
110,771
82,464
2.374
84,838
206,312
3,404
209,716
82,464
2,374
84,838
206.312
3,404
209,716
TOTAL EXPENDITURE
83,660
86,034
«3,404247,240
STAFF COSTS
TOTALEXPENDITURE
83,660
2,374
86,034
207,836
3,404
211,240
4. STAFFCOSTS
It is the custom
of the PCC to pay for the services
of organists,
vergers, sextons, choir members,
beliringers,
a
bookkeeper and a church cleaner. Some of these costs are recovered via charges
madefor Weddings & Funerals,
and
these are correctly netted off becausethe PCC is acting merely as agent. Costs relatingto the provision of services of
direct benefit to the church,
including payments to the organist for Church services, are included under staff costs in
note 3.
It is the custom of the PCC to pay for the services of organists, vergers, sextons, choir members, bellringers, a
bookkeeperand achurch cleaner. Some ofthese costs are recovered via chargesmade forWeddings& Funerals, and
these are correctly netted offbecause the PCC is acting merely as agent. Costs relating to the provision of services of
oeto the church, including payments to the organist forChurch services, are included under staffcosts in
Mr David Crompton,
whois a memberof the PCC,isthe principal organist and received £530 (2023:
£520).
MrDavidCrompton, who isamemberofthePCC, isthe principal organistand received£530 (2023: £520).
Other staff costs included payments to Mrs Gillian Pearcy of £387 in respect of bookkeepingservices to March 2024
(2023: £1,780)
to Mrs Stephanie Uyar £1,560
in respect of bookkeeping
servicesfrom May 2024. £546 (2023:
£2,328
) to Mr Trevor Bailey, who is a church warden,
in respect of cleaning
services,
and the new cleaner
Mrs Sharon
Marshall £1,660in respect of cleaning services from April 2024
Other staff costs included payments to Mrs Gillian Pearcy of£387 in respect ofbookkeeping services to March 2024
(2023: £1,790)
, to Mrs Stephanie Uyar£1,560 in respect ofbookkeeping services from May2024. £546 (2023: £2,328
) to Mr Trevor Bailey, who is a church warden, in respect of cleaning services, and the new cleaner Mrs Sharon
Marshall £1,660 in respect ofcleaning services from April 2024.
No payments were large enoughto attract social security costs.
Nopaymentswere large enough to attract social securitycosts.
. Parochial Church Councilof St Mary the Virgin, Leigh
Parochial Church Council ofStMarytheVirgin, Leigh		 Page 14
Page 14
NOTES TO THE FINANCIAL
STATEMENTSFortheyear ending 31 December 2024 (Cont.)
NOTESTOTHE FINANCIALSTATEMENTS Fortheyearending 31 December2024 (Cont.)
5. NET INCOMING/
(OUTGOING) RESOURCES FOR THE YEAR
TOTAL
2024
5. NETINCOMING /(OUTGOING) RESOURCES FORTHEYEAR
TOTAL
2024		 TOTAL
2023
TOTAL
2023
This isstated after charging
£
This is stated aftercharging
£		 £
£
Independent Examiners Fees
-
Independent Examiners Fees
7		 -
=
‘Accountancy
:
Accountancy
z		 .
¥s
Depreciation
302
Depreciation
302		 25
25
Trustees remuneration
Trustees remuneration
-		 -
In addition to amounts disclosed in note 4, other PCC members were
reimbursed
monies paid out on
In addition to amounts disclosed in note 4, other PCC members were reimbursed monies paid out on		 behalf of the
behalf of the
church.
None were paid travelling
orsubsistence expenses.
There were
noother disclosable transactionsin respect of
PCC
members,
persons closely connected with them
orother related
parties.
The PCC
would
like to thank the
church. None were paid travelling or subsistence expenses. There were no other disclosable transactions in respect of
PCC members, persons closely connected with them or other related parties.
The PCC would like to thank the
Independent Examiner for doing this work on a voluntary basis.
Independent Examinerfordoing this work on a voluntary basis.
6. FIXED ASSETS
6. FIXEDASSETS
Viscount
Viscount
6(a) Tangible fixed assets
Community
Organ &
Hub
Speakers
Total
Cost
1 January
3,024
13,609
16,633,
Additions
=
-
-
Cost 31 December
3,024
13,609
16,633
‘Accumulated depreciation
1 January
25°
13,609
13,634
Charge for the year
302
:
302
Accumulated depreciation 31 December
327
13,609
__—13,936
NetbookValue 31 December 2024
Net book Value 31 December2023
97
2,999
697
2,999
AAsbeneficiary
ofthe assets of the former Parish of St John,the PCChas
theright to receive rent for the area of land
forming part of the playgroundat St Johns School,
Kirkhall Lane, Leigh. Such rent is shown as investment income in
note
2.
2024
2024
Unrestricted
Restricted=
TOTAL
TOTAL
6(b) Investments
Funds
Funds
2024
2023
6(a) Tangible fixed assets
Community
Organ&
Hub
Speakers
Total
Cost 1 January
3,024
13,609
16,633
Additions
-
-
-
Cost31December
3,024
13,609
16,633
Accumulated depreciation 1 January
25
13,609
13,634
Charge forthe year
302
-
302
Accumulated depreciation 31 December
327
13,609
13,936
NetbookValue 31 December2024
2,697
-
2,697
NetbookValue 31 December2023
2,999
-
2,999
As beneficiary ofthe assets of the former Parish of St John, the PCC has the right to receive rent for the area ofland
forming part of the playground at St Johns School, Kirkhall Lane, Leigh. Such rent is shown as investment income in
note 2.
2024
2024
Unrestricted
Restricted
TOTAL
TOTAL
6(b)Investments
Funds
Funds
2024
2023
£
£
£
£
E
£		 2
£
Market Value
1 January
:
-
-
MarketValue 1 January
-
-
-		 267,081
267,081
New invetments purchased
-
-
-
New invetments purchased
-
-
-		 -
-
Investments sold
=
-
-
Investments sold
-
-
-		 (264,841)
(264,841)
Net gains / (losses) on revaluation
:
:
=
Netgains / (losses) on revaluation
-
-
-		 (2,240)
(2,240)
Market Value 31 December
MarketValue31December
-
-
-		 -

In In 2023 2023 the the PCC PCC sold sold ail all units units held held in in the the CCLA CCLA Property Property Fund Fund and and CCLA CCLA Investment Investment Fund Fundto to help help with with cash cash flow flow and and to to fund fund the the reordering reordering of of the the back back of of church. church.

. Parochial Church Council of St Mary the Virgin, Leigh
Page 15
Parochial Church Council ofSt Marythe Virgin, Leigh
Page 15
NOTES TO THE FINANCIAL
STATEMENTSForthe year ending 31 December 2024 (Cont.)
NOTESTOTHEFINANCIALSTATEMENTS Fortheyearending 31 December 2024 (Cont.)
2024
2024
2024
2024
7. DEBTORS
Rentreceivable
Prepaid expenditure
Tax recoverable
Otherincomereceivable
S LIABILITIES:
8(a) Amounts falling due within one year
Accruals
9 FUND MOVEMENTS
Unrestricted funds
General
Designated funds
Church fabric
Support for parish income
Bell Muffler
Organrestoration
Under18's Mission
Restricted funds
Balance
tet Jan 24
50,177
10,620
120,000
400
5,000
1,995
188,192
Incoming
Resources
76,230
Unrestricted
Funds
£
3,850
2,030
8,084
2028
Unrestricted
Funds.
£
7,830
7,830
Resources
Expended
(82,230)
(675)
Restricted
Funds
2024
Restricted
Funds
£
2,597
2,597
Investment
Gains /
(losses)
TOTAL=
TOTAL
2024
2023
£
£
3,850
3,850
2,055
2,336
2,204
2,022
8,109
8,208
TOTAL
TOTAL
2024
2023)
£
£
18,560
10,427
18,560
Transfers
Balance
In! (out)
31st Dec 2024
20,400
64,577
10,000
19,945
(30,000)
—
90,000
(400)
:
-
5,000
-
1,240
180,762
£
£
£
£
Rent receivable
3,850
-
3,850
3,850
Prepaid expenditure
-
-
-
-
Tax recoverable
2,030
25
2,055
2,336
Otherincome receivabie
2,204
-
2,204
2,022
8,084
25
8,109
8,208
2024
2024
8LIABILITIES
“———
rae		 6
Organ
5,837
=
6A12
Organ
5,837
55
(480)
-
-
5,412
Sunday School
Sunday Schoo!
.
20
(20)
-
-
-
Bells
114
-
114
Bells
114
-
-
-
-
114
Flowers
48
-
100
Flowers
48
597
(545)
-
-
100
Clock Motor
130
-
130
Clock Motor
130
-
-
-
-
130
Community Hub
=
5,430
Community Hub
3,548
3,211
(1,329)
-
-
5,430
11,186
9,677
3,883
(2,374)
-
-
11,186
Total Funds
197,869
191,948
Total Funds
197,869
80,113
(86,034)
-
-
191,948
Generalfunds
General funds
Generalfunds representthe amounts available to the PCC to meetits ongoingobligations, based on the
assumptionthat designated
andrestricted funds are not available for general use. The
PCCaimsto hold
6 months normaloperating costs.
At 31st December 2024 the balance represents 9 months normal
costs.
(2023: 6 months).
General funds represent the amounts available to the PCC to meet its ongoing obligations, based on the
assumption that designated and restricted funds are not available forgeneral use. The PCC aims to hold
6 months normal operating costs. At 31st December 2024 the balance represents 9 months normal
costs, (2023: 6 months).

Page Page 16[16]

Parochial Parochial Church Church Council Council of of St St Mary Mary the the Virgin, Virgin, Leigh Leigh NOTES NOTES TO THE FINANCIAL TO THE FINANCIAL STATEMENTS STATEMENTS For For the the year year ending ending 31 31 December December 2024 2024 (Cont.) (Cont.) 9 9 FUND FUND MOVEMENTS MOVEMENTS(Con (Cont.)

Designated Designated funds funds

Designated Designated funds funds

The The PCC PCC regularly regularly estimates estimates levels levels of of non-recurring non-recurring expenditure expenditure that that they they believe believe will will be be necessary necessary in in the the foreseeable foreseeable future future and and periodically periodically they they designate designate money money out out of of general general funds funds for for such such purposes. purposes. Any Any balances balances not not used usedat at the the end end of ofthe the year year are are carried carried forward forward to to subsequent subsequent years. years, but but could could be be reredesignated designated by by the the PCC PCC as as appropriate. appropriate. In In 2018 2018 the the PCC PCC designated designated £300,000 £300,000 frorn from the the sale sale of of the the Institute Institute to to support support future future parish parish income, income, in in recognition recognition that[that] it it may may take take some some time time for for new new sources sources of of income income to to be be developed developed to to replace replace the the rental rental income income lost. lost. It It was was anticipated anticipated that that this this designated designated fund fund would would be be released released over overthe the subsequent subsequent 10 10 veers. years. In In 2024 2024 the the PCC PCC re-designated re-designated £30,000 £30,000 from from the the "support "support of of parish parish income"fund income" fund to to the the general general fund. fund. The The PCC PCC would would look look to to transfer transfer £30,000 £30,000 a a year year to to support support parish parish income income and and this this would would last last 3 3 more more years. years, In In 2022 2022 the the PCC PCC designated designated £15,000 £15,000 from from general general funds funds to to the the church church fabric fabric fund fundto to help help cover cover repair repair costs costs anticipated anticipated in in light light of of the the quinquenniel quinquenniel report. report, At At the the end end of of 2023 2023 a a balance balance of of £10,620 £10,620 has has been been carried carried forward forward to to 2024. 2024. In In 2024 2024 the the PCC PCC added added £10,000 £10,000 to to this this fund fund from from a a legacy legacy recieved recieved and and spent spent

Restricted Restricted Organ Organ funds funds Fundraising Fundraising in in years years past past is is held held in in this this restricted restricted fund fund to to cover cover ongoing ongoing maintenance maintenance and and tuning tuning costs costs of ofthe the historic historic Harrison Harrison & & Harrison Harrison pipe pipe organ. organ.

Restricted Restricted Flower Flower fund fund Money Moneyis is received received regularly regularly for forthe the purpose purpose of of providing providing flowers flowers in in church. church. Any Any donations donations not not spent spent by by the the year year end end are are carried carried forward forward to to be be spent spent in in subsequent subsequent periods. periods.

Restricted Restricted Community Community Hub Hub Fund Fund

Money Money received received from from grant grant funding funding and and donations donations to to run run the the Community Community Hub Hub Project. Project. The The main main grant grant that that was was received received was was for for additional additional tables tables and and chairs chairs which which depreciation depreciation willbe will be allocated allocated against against this this fund fund over over 10 10 years. years, A A further further grant grant was was received received to to heip help with with the the heating heating costs costs and and donations donations are are being being used used to to sustain sustain catering catering requirements. requirements

Restricted Restricted Sunday Sunday School School Fund Fund Monies Monies received received for for the the purpose purpose of of the the Sunday Sunday Schoo! Schoolto to run run in in church. church. Any Any donations donations not net spent spent by by the the year year end[end] are are carried[carried] forweard[forweard] to[to] be[be] spent spent in[in] subsequent subsequent periods. periods.

Other Other restricted restricted funds funds

Grants and donations
arereceived from timeto time towards
grantors agreethat any small balances can be carried forward
Grants and donations are received from time to time towards
grantors agree thatany small balances can be carried forward		 Grants and donations
arereceived from timeto time towards
grantors agreethat any small balances can be carried forward
Grants and donations are received from time to time towards
grantors agree thatany small balances can be carried forward		 specific areasof churchlife.
Donors and
for ongoingrelated costsin future years.
specific areas ofchurch life.
Donors and
forongoing related costs in future years.		 specific areasof churchlife.
Donors and
for ongoingrelated costsin future years.
specific areas ofchurch life.
Donors and
forongoing related costs in future years.		 specific areasof churchlife.
Donors and
for ongoingrelated costsin future years.
specific areas ofchurch life.
Donors and
forongoing related costs in future years.
40 ANALYSIS OF NETASSETSBYFUND
10ANALYSISOF NET ASSETS BYFUND		 zoe
“ranges?
2uz4
Unrestricted
grands		 ae
Resircied
2024
Restricted
onan		 TEAL
TOTAL
Sat		 Toa
TOTA
pisos
©
£		 ¢
£		 c
£		 €
£
Tangible Fixed Assets
Tangible Fixed Assets		 :
-		 2.697
2.697		 2697
2,697		 2.999
2,999
Investment Fixed Assets
Investment Fixed Assets		 :
-		 -
-		 -
-		 -
=
Current Assets - Cash
CurrentAssets - Cash		 20
20		 113
113		 133
133		 -3.235
3,235
Current Assets - Bank Current Accounts
Current Assets -Bank CurrentAccounts		 18472
18,472		 10.960
10,960		 29,492
29,432		 96,007
96,937
Current Assets - CCLA Deposit Funds
CurrentAssets -CCLA Deposit Funds		 462,004
162,004		 =
-		 162,004
162,004		 105,056
105,056
Current Assets - Debtors
CurrentAssets -Debtors		 8,084 25 8109
8,109		 8,208
8.208
Current
Liabilities
Current Liabilities		 {7,818)
(2,609)		 (10,427)
(10,427)		 (18,560)
(18,560)
180,762 11,186 191,948
191,948		 197,869
197,869

11 11 CAPITAL CAPITAL COMMITMENTS COMMITMENTS: There ‘There were were no no capital capital commitments commitments at at the the year year end. end.

Parochial Parochial Church Church Council Council of of St St Mary Mary the the Virgin, Virgin, Leigh Leigh

Page Page 17[17]

NOTES NOTES TO TO THE THE FINANCIAL FINANCIAL STATEMENTS STATEMENTS For For the the year year ending ending 31 31 December December 2024 2024 (Cont.) (Cont,)

12 12 ADDITIONAL ADDITIONAL DISCLOSURE DISCLOSURE RE RE CHARITABLE CHARITABLE GIVING GIVING

Each Each year year the the PCC PCC acts acts as as agent agent on on behalf behalf of of various various charities charities to to enable enable the the congregation congregation and andothers others to to give give to to those those charities. charities. As As the the PCC PCCis is only only the the agent, agent, these these amounts amounts are are correctly correctly excluded excluded from from the the Statement Statement of of Financial Financial Activities Activities (SOFA). (SOFA). However However the the PCC PCC wishes wishes to to acknowledge acknowledge those those donations donations by by way wayof of this this additional additional note note showing showing amounts amounts they they collected collected for for each each organisation. organisation. If If donations donations are are received received towards towards the the end endof of the the year year they they will will be be paid paid out outin in the the subsequent subsequent year. year.

wayofofthis
additional note showing
amounts they
received towardstowardsthe endofofthe yearthey will be paid
of this additional note showing amounts they
received towardsthe endend ofthe yearthey will be paid		 collected
for each
organisation.
If
outinin the subsequent year.year.
collected for each organisation.
If
out in the subsequentyear.		 If donations are
If donations are
TOTAL
TOTAL		 TOTAL
TOTAL
2024
2024		 2023
2023
£
£		 £
£
Atherton
& Leigh Foodbank
Atherton & Leigh Foodbank		 -
-		 36
36
British Red Cross
British Red Cross		 -
-		 210
210
Christian Aid
Christian Aid		 295
295		 210
210
The Childrens Society
The Childrens Society		 59
59		 -
-
TheChristie
The Christie		 194
194		 25
25
Wigan& Leigh Hospice
Wigan & Leigh Hospice		 4,179
1,178		 334
1,334
1,727
1,727		 815
1,815