**THE PAROCHIAL CHURCH COUNCIL OF ’ ST. ANDREW S - ASHTON ON-RIBBLE PRESTON** **TRUSTEES’ ANNUAL REPORT & ACCOUNTS 2022** **CHARITY NUMBER: 1163132** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees:** The Trustees are the members of the Parochial Church Council (PCC), details of members are on page 3 **Church Address:** St Andrew’s Church Blackpool Road Ashton-on-Ribble Preston PR2 1EQ The Church is part of the Diocese of Blackburn within the Church of England **Vicar:** Rev James D G Nash **Correspondence Address:** St Andrew’s Vicarage 240 Tulketh Road Ashton-on-Ribble Preston PR2 1ES **Status:** The Parochial Church Council of St Andrew’s, Ashton-on-Ribble, Preston, Lancashire is a charity with Excepted Status given by the Charity Commission. **Bankers:** Santander UK plc **Independent Examiner:** Mr Martin Garry BA(Hons), FCA Director of McDade Roberts Accountants Ltd 316 Blackpool Road Fulwood, Preston PR2 3AE ## **PAROCHIAL CHURCH COUNCIL (PCC) MEMBERS WHO HAVE SERVED FROM 1ST JANUARY TO 31ST DECEMBER 2022** ## **Incumbent** Rev J Nash (Chairman) ## **Churchwardens:** Mr F Ewbank (appointed April 2019; resigned April 2022) Mr D Underhill (Vice Chairman; appointed April 2016) ## **General Synod Representative:** Mr S Boyall (reappointed July 2021) ## **Diocesan Synod Representatives:** Rev J Nash (reappointed May 2021) 2 ## **Deanery Synod Representatives:** Mr D Holden (appointed April 2021 & Deputy Warden) Mr J Houghton (reappointed October 2020) ## **Elected Members** Mrs C Beranek (reappointed April 2021) Ms L Biscomb (resigned April 2022) Mrs C Campbell (reappointed October 2020) Mr F Ewbank (Churchwarden resigned April 2022) Mr D Holden (appointed October 2020) Mrs E Jefferies (appointed April 2022) Mr C Lavender (appointed April 2022) Mrs L Read (reappointed April 2022) Mr N Sams (reappointed April 2021) Miss C Underhill (appointed October 2020) Mr D Underhill (Churchwarden from April 2016) ## **Observers** Mrs M Bateman (PCC Secretary from April 2018) ## **STRUCTURE GOVERNANCE & MANAGEMENT OF PCC** The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and may then stand for election to the PCC. - The Vicar and Curate are _ex officio_ members of the PCC - Churchwardens are elected annually - Members of the Blackburn Diocesan Synod and Preston Deanery Synod are elected every three years - All other members are elected to serve for a term of three years - Every year up to three members retire and may be re-elected or new members appointed ## **STRUCTURE OF THE PCC** With the exception of the Minister, who acts as the Chair, officers of the PCC are either elected from within the membership of the PCC or co-opted: Vice-Chair Secretary Treasurer To facilitate the work of the PCC, the PCC is organised into a number of sub-Committees. These sub-Committees both derive their authority from and report to the PCC at periodic meetings. They are as follows: Buildings Committee Finance Committee Mission Committee Safeguarding Committee Standing Committee 3 ## **RESPONSIBILITIES** The Parochial Church Council has the responsibility of co-operating with the Incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church and Church Hall complex of St Andrew’s, Tulketh Road, Ashton-on-Ribble, Preston. The PCC met 7 times during the year. The PCC received formal and informal reports of deliberations of meetings of sub-Committees. The PCC met for an Planning Day in June. ## **EMPLOYEES** The PCC employed Miss Bethany Lindon as the Children’s Worker (30 hours a week), ending on 31[st] August 2022, and Mrs Michelle Bateman as the Church Administrator (24 hours a week). ## **OFFICERS** Parish Safeguarding Officer Mrs Maureen Thompson Under-18s Coordinator Miss Bethany Lindon (until 31[st] Aug 2022) Mr Steve Boyall (from 1[st] Sept 2022) Treasurer Mr Chris Bull (until Apr 2022) Mrs Claire Beranek (from Apr 2022) ## **THE CHURCH** ## **ELECTORAL ROLL** The Electoral Roll is completely renewed every six years as required by Church Representation Rules. The Electoral Roll was renewed in 2019. The current membership is 92. ## **NORMAL SUNDAY CHURCH ATTENDANCE** The Church offers one Service every Sunday: 10.30am Morning Service with Junior Church (0-14s; not on 1[st] Sunday); All Age Service (1[st] Sunday) Holy Communion at least once a month In addition, the Church has a midweek BCP Communion Service on Wednesday at 10am. There are also some Services on days of note through the year, e.g. Christmas Eve, Good Friday, etc. The average Sunday attendance at the service in October 2022 was 131 people (Oct 2021 – 103). ## **JUNIOR CHURCH AND ST. ANDREW’S C OF E PRIMARY SCHOOL** The Church has an active Junior Church (0-14) with approximately 55 children attending under normal circumstances. The Church is linked to St Andrew’s Church of England Primary School with a total potential roll of 420. Worship Assemblies, for pupils and teachers of the School, are usually carried out weekly in the Church (Juniors) and in the School (Infants) during term time with additional services carried out at Harvest, Christmas, Easter and at the end of the Summer Term. 4 ## **MINISTER’S REPORT** As I reflect on 2022, my overriding sense is one of huge thankfulness to God for bringing growth across our church family in so many ways: people coming to Christ; believers joining us; clear fruit of the gospel manifest in us, both individually and together; and even biological growth! In the light of recent sermons from 1 Cor 3, we are to stand back and praise God that through the planting and watering ministry of a number of us, God has brought gospel growth. When Paul writes to Timothy what is probably the last of his letters in the NT, he speaks of ministry ‘in season’; wary of pride coming before a fall, it certainly feels as though we are in season, and we thank God for it. One area of particular growth was prompted by Beth Lindon leaving in August to take up her new role at Christ Church Huntingdon. The vacuum left by Beth’s departure has been wonderfully filled by our gifted Junior Church Leaders Team, who have all taken on extra responsibility in various ways. It’s a delight to meet with the Team each 1[st] Sunday of the month and set them off in the right direction for the month’s Bible teaching; they then do the hard yards of working out how to teach our children and young people. This is ably assisted by Linda Biscomb in her new role as the Craft Coordinator, suggesting some ideas for crafts and making them happen. The year has seen a number of highlights; the two which particularly leap to mind are the ‘Pop-up Gospel Choir’ and ‘Family Fun Fest’ (thanks to Joe for the inspiration for both… like you couldn’t guess?!). The former led to an amazing Sunday Service, filled to the full with glorious gospel music and has paved the way for the start of Ashtones. The FFF proved hugely popular with our local community and all went miraculously smoothly, thanks mainly to Becca’s catering competence and Shell’s logistical mastery, and the teams that helped them. There have been a number of requests for a repeat this summer… I think it might be a biennial event (at most)! 2022 was packed with vibrant versions of many of our church family favourites: the Exodus-like May Bank Holiday Walk up Loughrigg; the Church Weekend, including the Ceilidh, Crocker, Cheese (sorry) and no Condemnation for those in Christ Jesus; the first Women’s Getaway in March and the long-standing Men’s Getaway in September; Women’s Breakfasts and Events; Men’s Curries; and so the list goes on and on. Added to this all our regular groups back up to speed, from Noah’s Ark and Saturdads to SALT; XTB & The Avenue to Home Groups; Midweek Communion to Christianity Explored. Church family life really is a delightful demonstration of the manifold wisdom of God in the gospel, just as he designed it to be. Thank you to all those who serve across all the different areas of church life and ministry, from PCC and its various subCommittees, to those who lead Home Groups, Youth and Children’s Groups, SALT and Toddler Groups. This year we also kicked off our commitment to Keswick across the church family. A few of us did a recce in Weeks 1 & 2, with the main party heading for various campsites in Week 3. We were treated to Bible treasures from Ephesians and the life on Jacob, all in the theme of ‘Grateful’… and we all certainly were. Make sure you book your pitch/accommodation for this year. However, for me, all of the above is just padding to the joy of Sunday Mornings, which are the highlight of church family life. We gather together as a motley crew and, in the providence of God, he grows us together as the body of Christ, growing us up into him who is our Head. The excitement of singing, praying, confessing, listening to God’s word, sharing in Communion, chatting and sharing life together in all its sorrows and celebrations. Thank you for all you give to the Lord and his people, for the love, encouragement and challenge and the blessing of worshipping Jesus together. _James Nash_ 5 ## **WOMEN’S MINISTRY REPORT** The women’s ministry at St Andrew’s has continued to be an encouragement over the past year. The aim of our women’s ministry is for women to be growing in their walk with Jesus both individually and together as a church family. We’ve seen real steps forward in the way women in our church family care for, support and encourage each other and also in women becoming part of our church family. In March we ran our first Women’s Getaway, which was a real highlight of the year for many. We spent some time fixing our eyes on Jesus as the book of Hebrews encourages us to do, along with time in prayer and praise, enjoying food and a walk together and through all this growing in our relationships with God and one another. Those who weren’t able to make it on the Getaway enjoyed the chance to catch up on it together and discuss the talks as a group at a later date. The summer term was busy for us as a church family, with our Church Family Weekend, Family Fun Fest and the Pop-Up Gospel Choir, so we decided not to hold a Women’s Breakfast or evangelistic event during this term. In July, Kirsty Ewbank decided to step down from the Women’s Ministry Team after serving on it for 5 years. We’re thankful to God, and to her, for all her hard work amongst the women during this time and for the way she has sacrificially given of herself to encourage growth in others. In September we welcomed Liz Jefferies onto the team and she has been a great addition, with her wisdom and experience, particularly gained through her Biblical Counselling studies, as we seek together to care for the women in our church family. In November we had a Women’s Breakfast which gave us chance to think about how we are ‘Connected’ to each other as we walk through life as Christians. We spent some time hearing from different women about their experiences and thinking about how we can all be involved in church family life. As a Women’s Ministry Team we don’t have the capability to look after everyone, it needs each of us to play our part in looking after one another. In December we ran a Christmas event, ‘Christmas Candles’. This was a great opportunity to welcome friends and family in to enjoy some Christmas craft and to hear from Jo Wolstenholme about how the Lord has been at work in her life. There was a lovely atmosphere and all those who came seemed to have a great time, particularly engaging with all that Jo shared with us. Alongside each of these individual events there have been more regular activities: the Women’s Home Group and Book Group, along with Noah’s Ark providing opportunities to get to know lots of mums in the local community. As a Women’s Ministry Team, we’ve been really encouraged over the last year with the growth in our church family both spiritually and numerically. While this brings some challenges, we’ve loved to see the women in our church family growing in love and commitment to the Lord, and to each other and we pray that this will continue over the coming year. _Becca, Cathy, Kirsty, Lin, Liz & Shell_ 6 ## **CHILDREN’S & YOUTH WORK REPORT** We thank God for another wonderful year of his blessing through the ministry to all our children and young people, for all those who give them so tirelessly in preparing and leading all our different groups, whether in Junior Church on Sundays, during the week in Noah’s Ark, Saturdads, XTB and The Avenue, or the one-off events like the Light Party. Through various means God has grown all our groups, mainly in line with the growth in our church family, but also through some children joining us from outside the church family. In August we were sad to have to say ‘Goodbye’ to Beth Lindon, following the end of her 3-year contract as our Children’s Worker and wish her well in her new role at Christ Church Huntingdon. Since Beth has left it has been a huge encouragement to me to see how all the leaders of our groups have stepped up and taken on more responsibility across the board. Particular thanks to Joe Houghton for the way he has stepped into some gaps, particularly in heading up XTB, but he is not the only one who has shouldered the burden. As we get ready to say ‘Goodbye’ to Joe & Cathy later in the year, there will be another opportunity for leaders, old and new, to grow their gifts and serve our church family. _James Nash_ ## **Junior Church** (Becca Nash) Junior Church is our Sunday Morning Groups for 0-14 year-olds; children start in the Service with the adults before heading out to their groups, returning at the end of the Service. An average week will now see up to 60 children in Junior Church, split over four groups. Junior Church have continued to follow the same teaching pattern as the sermon series; this is not always straightforward but, since Beth’s departure, we have established a new system of James teaching a month’s worth of sessions on the 1[st] Sunday of the month and leaders beginning to think through how to teach the children and what craft could work. We are grateful that Linda Biscomb has taken up a new role of being the ‘Craft Supremo’, which involves planning different craft for the groups, producing it week by week and laying it out for the groups on Sunday mornings; I know this is much appreciated by the leaders and saves them lots of time! It’s been great to welcome a couple of new people to the team this year but, with the Houghtons’ departure imminent, we’ll need a few more this year; please think and pray if you could be God’s answer to our prayers. ## **XTB** (Joe Houghton) This group is for Years 6-8 and runs every Friday of term from 5:30-6:45pm. We have a small but dedicated team of leaders who set up, pray, lead games and activities, do Bible talks and lead discussions. We started the year with around 12 youngsters and have had as many as 20 attend, with some in the group bringing their friends along. XTB doesn't only draw children from our church family but serves a number of other local Churches whose children attend our Primary School. One Mum told me that XTB is the highlight of her son's week. We have taught through John's Gospel, Ephesians and are currently in a series exploring the theme of idolatry. It has been great to see Nick Sams and Finn Sorsbie grow in their Bible teaching gifts to youth, with the young people clearly engaged week by week. Please pray for more friends to be invited along and the new leaders to emerge to help with the group. ## **The Avenue** (Joe Houghton) This group is for Years 9-13 and we have around 4 young people each time we meet, which is at homes of church family every other Sunday from 6-8pm. The Avenue starts with a meal and chatting while we eat, followed by a Bible study and prayer, finishing with a game where the aim is not to lose. In the last couple of years we have studied worldviews, Exodus and John's Gospel. It has been great to see those who attend grow in faith and a desire to live as Christians in School or College. We often talk about the issues that they face in school and discuss those pressures and how they might respond Christianly. Please pray for courageous and continued faithfulness for the youngsters and new leaders to continue this valuable ministry. 7 ## **Noah’s Ark** (Becca Nash) Noah’s Ark has enjoyed a busy and happy year and we are thankful to God for many encouragements. We are continuing to operate with a fixed register and whilst we have around 35-40 families on our register, we tend to get about 15 per week due to various factors such as illness and holidays. We are finding that we’re getting to know the mums well and we enjoyed a social evening together in the summer term which was well attended and a few mums also went along to Lucy’s “Galentine’s Night”. We were delighted as well to have a table of Noah’s Ark mums at the Christmas Candle evangelistic event in December. In the Autumn term we ran Christianity explored alongside women’s homegroup on a Thursday morning with 2 Noah’s Ark contacts, one of whom is reasonably regular at church and the other is now attending Women’s Bible Study. Noah’s Ark is also proving to be a good opportunity to spend time with some of our new mums who come on Sundays. It’s a good time for having conversations with them, getting to know them and giving them support. We are continuing to make the most of a short Bible slot at the end of each session to teach something of the gospel to the toddlers and their mums/carers. This is reinforced by the craft activity for the week; thank you to Linda for running this each week. I am very grateful to all the team for their service: Lucy, Chrissie, Cathy, Linda, Kirsty and Sylvia, and to those who willingly step in on the occasional week to help out in the kitchen (thank you to Jess, Emma, Rachel and Katie). We will really miss Cathy when she leaves at the end of May; she has done a fantastic job of overseeing the kitchen and the catering each week as well as doing lots of leading during the Bible slot. We will definitely be needing more people to join the team to fill the gap that is left. ## **Saturdads** (Dave Underhill) Saturdads continues to be a great way in which we can support the local community, providing an opportunity for dads, grandads and male carers to meet together, spend time with their children and engage with us as a church family. We are grateful for the group of regular dads who come along and to God for the wonderful times we've had and relationships we've built through it. Thank you too to the team of volunteers who help month by month to run it. We're praying Saturdads continues to grow and that through it, God would graciously bring more men to know Jesus as their loving Saviour. ## **Other Events** In October we once again hosted a Light Party which was our most successful one ever on all fronts! Many thanks to Jess and the team for all their hard work and allowing children to celebrate The Light of the World rather than participate in the worship of demons. In December Joe and the XTB team also put on the (traditional) XTB Family Quiz. Once again, there was a great turn-out of families from across our church family, particularly XTB. Excitingly, Joe has promised to come back this year to lead it again! 8 ## **CHURCHWARDENS’ FABRIC REPORT** Praise the Lord for His never-ending faithfulness to us. Despite real challenges, our Father in heaven has continued to sustain us as a church family as we look to keep the fabric in safe and sound condition and use it fully for His glory. In relation to the Church building, the necessary regular upkeep has been carried out, consistent with annual maintenance requirements. Health and Safety has been reported upon, the firefighting equipment, heating system and other pertinent items have been examined, maintained and, where needed, repaired. Due to the age and condition of our Church building and Hall, the upkeep and maintenance is always going to be difficult. However, with regular Building Committee reviews and Church Maintenance Days, when people from across the whole church family volunteer to undertake general maintenance tasks, it feels we have achieved a sustainable operating model to keep on top of things. The change in ownership and reopening of the Pre-School highlighted some hidden issues which are gradually being worked through. Issues with the Church Hall roof and Pre-School heating are likely to require significant outlay to rectify, but we are confident we have the means to undertake them based on our current financial projections and available grants. The clearing and cleaning of our storage rooms has allowed us to support a local food and clothing bank who have now changed their name to Ashton Food Aid (Food Bank). We are grateful for the large amount of support provided by all the church family at various points this year, in particular the Buildings Committee, Standing Committee, PCC and volunteers within the church family. Thank you to you all for your prayers and for all the time and effort so many of you have put in to help us in such roles. Particular thanks to Craig Lavender, Nick Sams, Claire Beranek, Mark Richardson, Paul Thompson and Michelle Bateman. ## **The silverware of the Church is in good order.** _David Underhill_ 9 ## **SAFEGUARDING REPORT** Over the past year we have had two minor ‘potential’ safeguarding concerns. Both of these were documented and handled appropriately by those involved. No major concerns or incidents have been reported. All DBS checks for our 40 volunteers are currently up to date. This will continue to be monitored and new volunteers will be checked as necessary. Most volunteers have completed the necessary safeguarding training, the ones outstanding are aware and will be doing the appropriate courses as soon as possible. A big ‘Thank you’ to Shell for all she does on the administrative side to keep everyone up to date. The diocese safeguarding advice is constantly changing and we try hard to keep up with it. With this in mind, over the coming year there are a some changes we need to make to fully comply with this advice. The PCC now need to approve a safeguarding action plan and a procedure for dealing with safeguarding issues or allegations. Our plan has always been to follow the procedure suggested in the Parish Safeguarding Handbook, so when the PCC next approve the safeguarding policy in July, they will be asked to approve the procedure laid out there too. Safeguarding is important and something we take seriously at St Andrew’s. If anyone has any concerns, however small, please don’t hesitate to speak Steve Boyall, our Under 18s Coordinator, or me. We can be contracted at safeguarding@standrewsashton.org.uk or 01772 445464. _Maureen Thompson_ 10 ## **TREASURER’S REPORT 2022** The year has seen both an encouraging growth in our income and a small reduction in our expenditure, which means our predicted overspend was significantly smaller. We have been blessed by several committed Christians joining our church family with hearts generous towards our finances and church life. As church activities returned to normal for the year post-Covid, we saw expected increases in costs from holding regular church events. The Gift Day as part of our church family weekend at home also was a boost to our income. The generous legacy received in 2015 has been spent in the intervening years to fund staff wages, and is predicted to last a further four years at current rates of income and expenditure. A deliberate decision was made to end Beth Lindon’s contract after three years as Children’s Worker, with the consequent expected savings made to staff wages. A grant was received for a second year running from Emmanuel Church Wimbledon to part fund our Administrator’s wages, and a similar grant is expected for the next year. The Charities Commission Regulations require that we declare that St Andrew’s continues to be a viable concern for the next four years, which is further in the future than we have predicted previously. This year the difference between our expenditure and income was £15,345 which was funded from our savings. This overspend is 10% of the total expenditure, but is down from 2021 when it was £39,791 (25%). Our church weekly running costs of £2,908 were 3% lower than in 2021 (£3,005) with savings made on wages and building expenses. Taking into account the Church Hall and other income, we require donations of £2,353 each week to break even. At present we receive £1,692 in regular weekly donations, a shortfall of £661. In 2022 there were 69 donor units (people or households) who would each need to increase their weekly giving by £9.58 to cover this shortfall. The total Church funds continue to be healthy at £102,141 (31[st] December 2022). ## **Income** We can be thankful to God that in 2022 we saw an annual increase in our church family giving of £13,047; this is a 17.4% increase compared with 2021.Total regular giving for the year has increased from £74,910 in 2021 to £87,957 in 2022. Where Gift Aid reclaimed, is included in church family giving, the figure for 2021 was £90,455, and for 2022 was £104,378, an increase of £13,923, or 15.4%. The number of donors in our church family over the last four years has been 59 in 2019, 49 in 2020, 65 in 2021, and 69 in 2022. Payment by bank transfer has increasingly been the way most of the church family prefer to donate. For anyone considering starting to give by this method the church bank account details are: SORT CODE: 09-01-54, ACCOUNT NUMBER: 85941082, PAYEE NAME: ST ANDREWS PCC. Please note that your bank may say that the payee name does not match; you can safely ignore this warning. Unusual income for the year was the Thanksgiving Gift Day (£6,766), which will be split between a hardship fund, Church Hall works, and our Mission Partners. Additionally there were some anonymous donations received in October to the tune of £2,500. Church Hall lettings were up by £1,958 on the previous year, opening up further after lockdowns, with the total income from the Church Hall at £13,407. 11 ## **Expenditure** Our gross expenditure for the year was £151,225, a 3% decrease on 2021 (£156,288), mainly due to the reduction in both wage bills and also Church and Hall maintenance. The major differences in expenditure in 2022 compared to 2021 were: - £8,607 reduction in Building Major Costs; we still have lots to do, and are expecting to do more in 2023 (we paid for a new Church Hall boiler in 2021). - £5,500 reduction in wages due to the Beth Lindon leaving; we expect to save an additional £12,500 on Beth’s wages in 2023. - £3,265 reductions in grants to others due to different needs through the year. - £3,022 increase in utilities expenditure for the year. - £2,213 increase in church event costs with further opening up post lockdowns. - £2,188 increase in rent and rates due to a large water payment catch up. ## **Reserves Policy** The PCC has a Reserves Policy for the church family to hold in reserves the equivalent of three months’ general running costs. It is also our policy to hold an amount for likely building works due to the last quinquennial inspection. The present Reserves Policy is to hold £50,000 in reserves and our closing reserves were enough to cover this. The reserves policy will be re-written in 2023 to reflect the changes in expenditure for staff wages. ## **Thanks** Many thanks to Emma Sams for her diligent processing of payments, Linda Biscomb for counting of collections, Jeff Beranek for book keeping and Caroline Crook for overseeing the Church Hall bookings. _Claire Beranek, Treasurer_ 12 STATEMENT OF FINANCIAL ACTIVITIES Unrestrirted Funds Restricted Funds Endowment Fund5 TOTAL 2022 Last year Chonge INCOME AND ENDOWMENTS Voluntary income Fundraisingfrom sales Income from investment5 Church activities Insurance claims Gift aid clairned TOTAL INCOME 88.659 752 138 23,143 6.766 95,425 752 138 23,143 84,708 105 636 10,717 647 {498) 7,640 15,503 16,421 129,114 16,421 135,880 15,545 116,498 876 6,766 19,382 EXPENDITURE Direct expenseslpurchases Overheads Church activities/grants Professional fees TOTAL EXPENDITURE 806 126,266 14,053 2,854 143,980 806 126,266 21,298 2.854 151,225 86 133,699 21,270 1,233 156,288 720 (7,433) 28 1,622 (5,064) 7,245 7,245 NET INCOM E/IEXPENDITUREI BEFORE INVESTMENT GAINS NET GAINS ON INVESTMENTS IEXPENDITUREI TRANSFERS BETWEEN FUNDS NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORWARD 114,8661 14791 115,3451 139,7911 24,445 NET INCOME 114,8661 14791 115,3451 139,7911 24,445 114,8661 14791 115,3451 139,7911 24,445 110,241 7,245 117,486 157,276 (39, 791) TOTAL FUNDS CARRIED FORWARD 95,375 6,766 102,141 117,486 {15,345J SUMMARY OF FUND MOVEMENTS Brought forward Investment Income Inve5trnent Gain/lLossl All Other Income Gift Aid Claimed Expenditur Fund Transfers Carried Forward Fund name General Fund Gift Day 2021 Fund Gift Day 2022 Fund Ashtone5 Fund 110,241 7,245 138 112.237 16,421 1143.8001 17,2451 95.237 6.766 318 6.766 138 11801 1151,2251 Total funds 117,486 138 119,321 16A21 102,141 BALANCE SHEET AT 31 DECEMBER 2022 2022 2021 Chonge FIXED ASSETS Investments CURRENT ASSETS Debtor5 Deposits and Cash Bank Account 16,979 26 90,906 107,911 15.54S 50,014 61,755 127,314 1.434 (49,988) 29,152 {19,403J LIABILITIES Accounts payable within l year 5,771 9,828 14,058) NET CURRENT ASSETS / ILIABILITIESI 102,141 117,486 {15.345J TOTAL ASSETS LESS CURRENT LIABILITIES Accounts payable over l year TOTAL NET ASSETS 102,141 117,486 (15,345) 102,141 117,486 {15.345J PARISH FUNDS Unrestricted Restricted Endowment TOTAL PARISH FUNDS 95,375 6,766 110,241 7,245 {14,866J (479) 102,141 117,486 {15.345J SPECIAL PURPOSE FUNDS Fund Name Type Start 2022 End 2022 Change Notes General FLJnd Gift Day 2021 Fund Gift Day 2022 Fund Ashtone5 Fund Unrestricted Restricted Restricted Unrestricted 110,241 7,245 95.237 115,0041 17,2451 6,766 138 115,3451 General purpose fund Remaining funds spent in 2022 Funds fully collected but not spent yet New ongoing fund 6,766 138 102,141 117,486 TOTAL ASSETS Account Start 2022 End 2022 Change Notes Accounts Payable Accounts Receivable Main Bank Account Savings Account Petty Cash 19,8281 15,545 61,755 so,000 15,7711 16,979 90,906 4,058 1,434 29,152 150,0001 Money owed to others at end of year Money owed to PCC at end of year linc. Gift Aidl Santander bank account CAF 60-day notice cash savings account closed IÈÉÈ 14 26 102.141 12 115.3451 117.486 14 NCOME AND EXPENDITURE (Detailed) Unrestricted Funds Restricted Funds Total 2022 Last year Chonge NIC Income Voluntary income 4000 Donation to Bank 4002 Envelope5 & other planned giving 4003 Loose plate collection (Cash GASDI 4004 Loose plate collection (Cash Non Gift Aid) 4007 Sundry Donation5 4100 Grants Ifrom others) 75,459 5,017 866 S,295 1,241 80 80,754 6,258 946 68,060 5,201 1.180 470 4,798 5.000 84.708 12,694 1,057 12331 14701 {4,118J 1,787 10.717 531 6.787 88.659 150 681 6,787 95.425 Sub Total.. 6.766 Activities for generating funds 4401 BooklCD/DVD sales land pèrish magazine) Sub Total- 752 752 752 752 105 105 647 647 Church activitie5 4600 Fee5 collected for wedding5 and funerals 4601 Noah's Ark donations 4602 Church Events 4603 Church hall letting5- regular 4604 Church hall lettinES- casual 4605 Senior5, Lunch & Tea Idonztion51 4606 Evangelistic events Idonationsl 4607 XTB Idonationsl 3,250 338 4,573 12,771 636 I,oio 108 458 23,143 3,250 338 4,573 12,771 636 I,DlO 108 458 2,417 272 833 66 3,441 1,947 1,132 10,824 625 loo 910 108 325 7,640 134 Sub Total: 23,143 15,503 Income from Investments 4700 Investment Income Ilntere5tl 138 137.83 138 138 636 636 1498) (4981 Sub Total: Other income 4801 Tax recoverable on Gift Aid donations 4802 Insurance claims 16,421 16,421 15,545 876 Sub Total: 16,421 16,421 15,545 876 Gross Incom 129 114 135 880 116 498 Funds Restricted Total 2022 Lasi year Chonge NIC Expenditure Unrestricted Church a¢tlvStles SOOO Grants (to others) 5203 Other church event costs 1,079 3,801 2,255 1,505 140 447 788 868 935 407 923 soo 119 288 14.053 1,079 3,801 9,500 1,505 140 447 788 4,344 1,588 11,150 160 (3,2651 2,213 11,6501 1,345 129 89 15 5204 Giving to tn15510nèry societies 5205 Evangelistic events linc. home mission) 5207 Visiting speakersllocums 5208 Junior Church costs 5209 Church services expenses 5210 Conferences (externally provided) 5211 Senior5, rneals c05tS 5212 Noak'5 Ark c05t5 5213 XTB c05tS 5214 Support to school costs 5215 PCC expenses 5217 Staff traininglresources linternall 7,245 li 358 773 868 935 407 923 500 119 288 21.298 315 314 288 500 304 143 1,021 21.Z70 553 620 119 422 196 (241 17331 28 Sub Total.. 7.245 Fund Raising 6100 Fund Raising Expenses 6200 Goods Purchased lor Resale leg book51 Sub Total.. 77 729 77 77 729 806 86 720 Rent and rates 7000 Rent 7001 Council Tax 7002 Wat&r Rates- Vicarage 7003 Water Rate5- Church and Hall 7005 W3Ste collection io 2,896 374 3,568 173 7.021 io 2,896 374 3,568 173 7.021 io 3,048 247 1,303 22S 4.833 11521 127 2,265 (521 2,188 Sub Total.. Gas and elertricitv 7105 Electricity- Church 7106 Electricity- Church hall 7107 Gas- Church 7108 Ga5- Church hall 719 2,297 1,666 2,136 6,818 719 2,297 1,666 2,136 6,818 366 779 1,232 1.419 3,796 353 1,518 434 717 3,022 Sub Total.. Travelling expenses 7200 Transport/parking/tr8vel 412 412 412 412 128 128 284 Sub Total.. 16 Funds Restrlrted Total zozz Last year Chunge Nlc E¥penditure Prlntin8lStationeryletc. 73LN) Phoiocopyin6/Printin8 7302 Office Stationery 7303 8ooks/literature to give away 7304 Music printinyjlicenses costs Unrestrlcted 876 12 621 628 2,138 876 12 621 628 2,138 733 37 254 912 1,936 143 (241 367 12841 202 Sub Total= Telephonelcomputerletc. 7352 Compuier and software 7354 Website tosts 934 524 1,458 934 524 1,458 749 517 1,266 185 Sub Total= 192 Malntenantt 751Kl Furniture & furnishings 7501 Churth and hall tleaning 7502 Audiolvideo equipment 7510 Organlpiano tuning 7513 Fire, health & safety costs 7514 Upkeep ol churchyard 7515 Church and hall maintenance 7516 Church major repairs 240 5.554 739 528 539 240 5,554 739 528 539 240 200 I1,￿7} 528 15201 13201 676 18,6071 f8.811J 5,354 1,746 320 2,278 12,661 13,418 2,9S3 4.054 14,607 2,953 4,054 14,607 Sub T￿81- General Ejtpenses 76th) Ministry parish share & fees 7604 Insurance 7606 Miscellaneous costs 63.28S S.372 63,285 5,372 62,476 4,858 809 514 ioi 1,323 Sub T￿al- 68,657 68,657 67,334 Wa8es 7803 Visiting Organist 7804 Gros5 Wa8e5- As51Stant staff 7805 Sexton 7808 Ernployer Pension Contributions 435 23.103 435 23,103 240 28,685 55 2,008 30.988 195 15,5831 (551 13911 f5.833J 1,617 25,155 1,617 25,155 Sub Total: Professional fees 7￿2 Accountancy Fee5 7￿3 Consultancy Fees 7￿ Professional Fees 7909 Audit Fees 947 864 35 947 864 35 I,(X)8 2.854 262 864 35 936 1.233 72 1.622 Sub Totsl: 2.854 Gross ex nditur 151 225 Net income/lexpenditurÈl-. 114.8661 14791 115.3451 139.7911 24.445 17 ## **NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2022** ## **Basis of Financial Statements** The financial statements of St Andrew’s PCC, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1[st] January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. 18 ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. The charity is not required to register for Value Added Tax (VAT). Relevant payroll taxes are paid to HMRC on a monthly basis. The charity qualifies for the Employment Allowance which reduces the employer's National Insurance payments. The charity claims Gift Aid annually on qualifying donations on a receivable basis. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. The only Unrestricted fund now held by the church is the General Fund at £95,237 (as of 31[st] December 2022) Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. The restricted funds remaining open at the end of the year was the 2022 Gift Day Fund of £6,766 and the Ashtones fund of £138, The 2022 Gift Day funds is expected to be spent fully in 2023, and the Ashtones fund is for the ongoing running of Ashtones. ## **Incoming Resources** ## **Voluntary income and capital sources** Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations are recognised when the income is received. This means it is received in the next financial year (2023) and is shown as accrued (expected to be received) in the accounts for 2022. Funds received by SALT, XTB and similar groups or events are accounted for gross. Sales of books are accounted for gross. ## **Other income** Rental income from the letting of church premises is recognised when the rental is received. ## **Investments** Savings interest is accounted for when paid. The PCC holds no investments. The CAF savings account was closed in 2022. ## **Resources used** ## **Grants** Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. A grant of £5,000 was received from Emmanuel Church Wimbledon in 2022 towards the funding of the Church Administrator wages. ## **Activities directly relating to the work of the Church** The Parish Share is accounted for when paid. 19 ## **Staffing** Two members of staff were paid from church funds: Michelle Bateman, Parish Assistant (part-time, 24 hours a week) and Bethany Lindon, the Children’s Worker (75%); Beth’s contract ended in the year. The Vicar, James Nash, receives a stipend from the Church Commissioners and so the PCC only pays Council Tax and water rates for the Vicarage. All members of staff receive expenses and have training paid for by church funds. Monthly pension contributions have been made on a payable basis to the NEST Pensions scheme on behalf of employees. ## **Fixed Assets** ## **Consecrated land and buildings and movable church furnishings** Consecrated and beneficed property is excluded from the accounts by s.10(2)to 10(4) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. ## **Other fixtures, fittings, and office equipment** Fixed assets are recognised when a resource is controlled by the charity as a result of a past event or transaction, for example a past gift or purchase; it is probable that the expected future economic benefits associated with the asset will flow to the charity; and the historical cost or fair value of the asset can be measured reliably. Individual spend will be assessed in respect of its capital nature and any repairs or replacements will not be capitalised and will be included as expenditure in the year it is incurred. ## **Current Assets** Amounts owing to the PCC at 31[st] December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-term deposits include cash held at the main bank account with Santander. Approved by the Parochial Church Council on Monday 20[th] February 2023 and signed on its behalf by: (Chairman) (Treasurer) 20 Ind•p•ndent Exaffllners report to th• PCC of SL Andr•¥Ps Churth. AShton￿￿RIbblty Pr•ston I report to the PCC members on my examination of the account5 of thè charltyfor ihe year ended 31 Thls report on the financ14 statements of the PCC forthe year ended 31 December 2021. Is In respect of an examlnatlw caNled eut in accordance wlth the Church Accountlng Regulatlons 20(k• (the Regulatlons- l and sectlon 145 of the Chadfjes Act 2011 I'the Acr I. Respectlve MspoThslbllltiM of th• PCC and th••x•mln•r As member5 of the PCC you aTe reSpC￿$[ble for the preparatlon of the flnanclal stateffents In ccordance with the Church AccouDtlng Regulatk)n5 20c￿llhe Regulatlons" ) and SeCtk￿ 145 of ihe Charltles Art 20111-tt* ALf ). I report In respect ofmy examinatlon ofthe charltys accounts carrfed wt under sertion 145 ofthe Act nd In caTrylng out myexamlnation I have followed all appllcable dlrectlons given by the Charlty Commlssion under sertlon 14515llb) of the Act. Ind•pend•nt•xamln•rfs ststwnent I have completed my examlnatlon. I conflrm that no materlal rnatters have come lo my attention in connerti¢y) with the examinat1￿ glvlng me causefo belleve fhèt In any materlal respe 1. Accountlng recordswere not kept In of the Trust as Tequired by Secti(￿ 130of the Act 2. The accounts do r￿1 accord with those records: or 3. The accounts do not comply wlth the appllcable requlrements concerning the fomi and content of accounts set out In the Charftle5 (accounts and report51 Regulat1￿$ 2008 Oth￿than ny requirement that the acc¢JJnis glve a true and falr Nryew whlch Is not a matter con5Klered as part ofthe IndeF￿￿ent examlnatlorL I have no concerns and have come acros5 no other matters In connectlon wlth the examlnatlon lo whlch attent1{￿ should be drawn In this rewrt In order to enable a proper understandlng of the accounts to be read￿d. Martln Garry BA IHonsl, Fci IndeperKlent EX￿)Ir DIr￿t0¥ of McDade Roberts Accountants Ltd 316 Blackpool Road Fulwood PRESTON PR2 3AE 1710412023 21