THE PAROCHIAL CHURCH COUNCIL OF ’ ST. ANDREW S - ASHTON ON-RIBBLE PRESTON
TRUSTEES’ ANNUAL REPORT & ACCOUNTS 2023
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 2023
Incumbent
Rev J Nash (Chairman) Churchwardens: Mr C Lavender (appointed 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)
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Deanery Synod Representatives:
Mr D Holden (reappointed April 2023; resigned July 2023) Mr J Houghton (reappointed October 2020; ended April 2023) Mr S Short (appointed April 2023) Miss C Underhill (appointed April 2023) Elected Members Mrs C Beranek (reappointed April 2021) Mrs C Campbell (reappointed October 2020; ended April 2023) Mrs M Fernando (appointed April 2023) Mrs E Jefferies (appointed April 2022) Mr C Lavender (Churchwarden from April 2022) Mrs L Parkinson (appointed April 2023) Mrs L Read (reappointed April 2022) Mr N Sams (reappointed April 2021) Mrs C Sorsbie (appointed April 2023) 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.
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The Vicar and Curate are ex officio members of the PCC
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Churchwardens are elected annually
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Members of the Blackburn Diocesan Synod and Preston Deanery Synod are elected every three years
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All other members are elected to serve for a term of three years
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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
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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 5 times during the year. The PCC received formal and informal reports of deliberations of meetings of sub-Committees. The PCC met for a Planning Day in June.
EMPLOYEES
The PCC employs Mrs Michelle Bateman as the Church Administrator (25 hours a week) and started employing Mr Finn Sorsbie as a Ministry Trainee (17 hours a week) from September 2023.
OFFICERS
Parish Safeguarding Officer Treasurer
Mr Stephen Boyall (from April 2023) 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 102.
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 2023 was 135 people, 84 adults and 51 children (Oct 2022 – 131).
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 Services at Harvest, Christmas, Easter and a Leavers’ Service at the end of the Summer Term.
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MINISTER’S REPORT
The life of any church family will always be marked by the joys and the sorrows, the highs and the lows, the blessings and the frustrations. This year has been no exception and it feels to me like the magnitude of the rollercoaster has been a little greater than usual. Given what we are learning about spiritual warfare in our Lent sermon series, this should come as no surprise.
In May we waved goodbye to the Houghton family for Joe to start as Curate-in-Charge at St Christopher’s Lea. Joe, Cathy, Poppy and Lenny had become such a central part of our church family over their 7 years in Ashton that it has been a huge wrench to see them leave but we do so with hearts brimming over in excitement to see all that God will do through them at St Christopher’s. Gospel generosity is part of the path of the sacrifice of discipleship and so it was bittersweet to also send the Ewbanks, Holdens, Olives and Hartleys with the Houghtons to support them in revitalising the church family there. Amazingly God has honoured us in this as our numbers week by week haven’t really dipped, even if we have noticed the loss in some other areas of church life. On a personal note, I’ve missed Joe’s support in leading the church family and church family life has probably been a little quieter without him.
Thankfully we had a huge highlight of the year in June to lift our hearts as we celebrated some of our church family publicly testifying to their faith in Jesus at our Baptism & Confirmation Service with Bishop Tony Porter. God was so very kind in giving us a perfect break in the rain showers so that we were able to have our first full-immersion Baptisms on the grass verge of the Vicarage Drive. The symbolism wasn’t subtle as the sun burst through the clouds, lighting up the 6 who were baptised with a heavenly ray; Oh Happy Day!
I’m sure we all have our own highlights and favourite memories from the year as we look back and remember. Simon Guillebaud’s high octane talks at our Church Weekend at Home certainly hit the mark as he inspired us with thrilling stories from the mission field in Burundi and much else besides. Who will forget Becca being confronted by the irate farmer on the Church Family Walk in May (while I was swimming in Loughrigg Tarn… sorry Becca!)?
Alongside this we have all our regular groups 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 sub-Committees, to those who lead Home Groups, Youth and Children’s Groups, SALT and Toddler Groups.
This year we also decided to shake up our Home Groups for the very good reason that we needed a new Group due to our growth in numbers. I’m so grateful to everyone across our Home Groups as they’ve settled into their new Groups and begun growing together in love and prayerful concern. Particular thanks to all the leaders of the Groups who have done a wonderful job in setting the tone and leading the discussions.
Finally it’s been a delight to welcome first Liz Jefferies, and then Finn Sorsbie onto the Staff Team over the last year. There’s something wonderful about organic gospel ministry growth like this and it means that settling into their new roles has been that much easier. Liz has slotted into the Pastoral Coordinator post so wonderfully and has quickly become a real asset to church family life. Finn becoming a Ministry Trainee has brought such joy and been a very timely help and support to me personally as he has flourished in various areas of service across church family life, from leading and preaching on Sunday mornings to heading up the XTB Leaders Team.
Life in the Church of England nationally has not been easy and this has presented various challenges to us, particularly with the developments in the Living in Love and Faith process and introduction of blessings of relationships not conforming to God’s definition of marriage. However God has been preparing us for this as a church family and I am so grateful to our Standing Committee and PCC for all their wisdom and leadership through all the twists and turns.
James Nash
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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.
The Women’s Getaway in March was a real highlight of the year for many as it had been the previous year. We spent some time thinking through the 10 Commandments and what it means to be expansively obedient to them in 2023, 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. The summer term is often busy for us as a church family so we don’t always have a Women’s Breakfast or an evangelistic event that term.
In May, Cathy Houghton stepped down from the Women’s Ministry Team when the Houghtons moved to St Christopher’s Lea. We’re thankful to God, and to her, for all her hard work amongst the women during her time on the team and for the way she has sacrificially given herself to encourage growth in others. In September we welcomed Kate Short to the team and she has been a great addition.
In November we had a Women’s Breakfast which gave us chance to think about how we make decisions as Christians. Becca spoke to us about how we live in line with God’s will in both the big and small decisions we make every day of our lives and how we can encourage each other in that. Alongside each of these 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. All of these things are great encouragements, but Women’s Ministry also happens in women chatting at the school gates, meeting up for coffee and caring for one another through life’s struggles.
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, Lin, Liz, Kate & Shell
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CHILDREN, YOUTH & SENIORS REPORT
I am so grateful to God for his provision of so many children and young people in our church family and it is so wonderful that we have a full range of groups and activities serving our children from 0-18. We’ve also seen quite a bit of growth in a number of our groups, particularly with the new Year 9s joining The Avenue during the year and it’s been great to see the group reforming with its fresh identity.
I am so thankful for the wonderful teams of leaders who serve in each of our groups, generously giving up their time so willingly on Sunday mornings and other times during the week. We have over 30 people serving in different roles across the groups from Noah’s Ark to The Avenue and, of course, our thriving Junior Church. I’ve loved meeting with our Junior Church Leaders month my month to work through the passages coming up that month and it’s been fantastic to see leaders growing in their confidence and gifts.
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 continues to see up to 60 children in Junior Church, split over four groups. In addition to this, those who are in Year 9 and therefore too old for pathfinders are now in a Pathfinder plus group. This group does a mix of serving in Junior Church as helpers or in church (e.g. sound desk) or coming out as a group after the sermon to chat about it with a couple of leaders. We are grateful to those new leaders who have taken on this role.
Junior Church have continued to follow the same teaching pattern as the sermon series which helps parents and children to be able to share what they are learning together. We are grateful for the sacrificial service of all those who serve in Junior church and all the time dedicated to serving the children in our church family. The leaders continue to benefit from a monthly Bible training session with James and there is now a well-established system of supporting one another and sharing of ideas on the WhatsApp Group.
We continue to be very grateful that Linda Biscomb happily takes on the bulk of the craft preparation for all 3 of the groups supported by Becca and Jess. This is much appreciated by all the leaders – it is a great help to arrive to craft tables ready and set up! It’s been great to welcome new people to the team this year, both leaders and assistant leaders. There continues to be a need for more leaders particularly in Scramblers and Adventurers so the work load can be shared.
XTB (Finn Sorsbie)
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, give Bible talks, and lead discussions. We started the year with around 10 kids and some weeks this year have had over 20 attend, with some in the group bringing their friends along. We usually average between 13-17 kids each week. XTB doesn’t only draw children from our church family but serves a number of other local churches whose children attend our primary school and local secondary schools. The kids are always really enthusiastic, chatty, have fun, and enjoy coming. On the whole they’re really great at listening and are engaging well with the Bible teaching from Lucy, Nick and me, and our special guest speakers James and Becca.
We have taught through Mark’s Gospel, a series on ‘Why do Christians…’, and we’re currently wrapping up a series through the book of Jonah. The kids have been keen to ask questions and there was a lot of engagement with our Question Box, which led to an answer session which we’re hoping to repeat at some point.
Please pray for the kids to keep growing in maturity, keep inviting their friends, to be unashamed of Jesus, and that the leaders would keep cultivating a culture of fun and kindness. As we grow in number, please pray for wisdom in how to manage lots of kids and know how to engage them well.
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The Avenue (Shell Bateman)
The Avenue is a youth group for Years 9-13. Over 2023 there were many changes at The Avenue; Joe Houghton led the teaching for the first term, then over the year we’ve welcomed Nathan Dudgeon & Cheryl Underhill as leaders alongside Dan & Shell Bateman. We’ve also grown from 4 to 12 young people and so have changed location from being hosted in homes to meeting in the Church Hall fortnightly on Sundays from 6-8.30pm.
We start with a meal (generously provided by volunteers from the church family) and have time to chat whilst we eat. We spend time studying the Bible and praying and then finish with a rowdy game of UNO Flip where the aim is not to lose. Over the past year we’ve studied John’s Gospel, The Generosity Project and Christianity Explored Youth.
It's been a real encouragement to see The Avenue thrive in the midst of all the changes in the past year. We’re thankful for and encouraged by the young people and their desire to live for Jesus in the midst of the issues and pressures they face in, and outside of, school. Please pray for boldness in faith for our young people and for hearts that want to follow Jesus despite the cost.
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 families on our register, we tend to get about 20-24 per week which is currently giving the group a very busy feel. Places are in high demand and we have 8 on a waiting list at present. The fixed register continues to give the opportunity of getting to know the Mums and carers well and some of our mums do take up the opportunity of socials and come to some of our evangelistic church events.
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 grateful to all the helpers on the team who help lead the Bible slots: Lucy, Chrissie, Kate and Mel and to those who willingly run the kitchen, particularly Jess and Emma.
SALT (Claire Beranek)
St Andrew’s Lunches Together (SALT) is a great blessing to the seniors in our church family and local community; for some of our attendees it is the only time they get out each month, so they really look forward to catching up with their SALT friends. We tend to have between 20 and 35 attendees each month, who enjoy homemade soup, sandwiches and freshly baked cakes, usually followed by a talk from someone in the church family. This year we enjoyed hearing from Joe Houghton on the importance of Faith Schools, Paul Thompson’s motorbike adventures around Europe, and testimonies from Finn Sorsbie, Dave Olive and Bishop Tony Porter. We also had talks about religious art from Walter Drain, and Richard Catmore, as well as learning about our church stained glass windows. Our Easter and Christmas celebrations are times of particular joy, with many of the older hymns and carols chosen for singing together.
All of our wonderful volunteers completed their safeguarding training in the year; we’re very grateful for their gifts of serving, giving lifts, making soup and baking. Thanks go to our lovely SALT team: Linda Biscomb, Linda Richardson, Janet Nash, Pat Adair, Christine Tognarelli, Emma Sams, Cate Catmore, Steph Spencer, Joan Hatton and Andrew & Norma Hamriding. We’re really thankful too to some from our church family for baking so many delicious cakes for us each month, and coming to speak to us, or play for us. We were most fortunate this year, in receiving a grant of £1,600 from Asda towards increasing utility costs. If you fancy joining our team, or attending, come along on the 3[rd] Thursday of the month, you’ll be made really welcome.
Claire Beranek
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CHURCHWARDENS’ FABRIC REPORT
We thank God 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 purposes and to His glory.
With regard 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 required, serviced and/or repaired. Our Church building and Hall are in a condition commensurate with their age and therefore, the upkeep and maintenance will always be challenging. However, with regular Building Committee reviews and Church Maintenance Days, when people from across the whole church family volunteer to undertake general maintenance tasks, we believe we have achieved a sustainable operating model to keep on top of things.
As reported in the previous annual report, the change in ownership and reopening of the PreSchool highlighted issues which we gradually worked through during the year. Issues with the PreSchool heating required a reasonably significant financial outlay to rectify. Issues with the Church Hall roof, particularly in the Pre-School and Scout areas require urgent attention and the Lord has provided significant funds by means of a third party grant towards the cost of a partial new roof, which will assist the church in addressing this in early 2024.
We continue to utilise our storage rooms to allow us to support a local food and clothing bank, the 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 Nick Sams, Claire Beranek, Mark Richardson, Paul Thompson, Tom Parkinson, James Nash and Michelle Bateman.
The silverware of the Church is in good order.
Craig Lavender & David Underhill
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SAFEGUARDING REPORT
I took over being the Parish Safeguarding Officer (PSO) over the past year taking over from Maureen Thompson; thanks for all you did Maureen! It’s not always the easiest job to do. I’m on the PSO Induction Training and have completed the Safeguarding Leadership Pathway Course. I’m by no means an expert but I know who to talk to from Blackburn Diocese if I need any help.
Over the past year we have had one minor ‘potential’ safeguarding concern and one significant safeguarding concern (not related to anything on St Andrew’s premises); both were documented and handled appropriately by those involved.
We have up to date DBS checks for 41 volunteers with others still being processed. This will continue to be monitored and new volunteers will be checked as necessary. Most volunteers have completed the necessary safeguarding training; the ones who are still outstanding are those who are just beginning serving in roles within our church family and these will be completed as soon as possible. A big ‘Thank you’ to Michelle Bateman for all she does on the administrative side to keep everyone up to date.
Safeguarding is one of those things that we can never say we have ‘sorted’. The landscape is impacted by both new advice coming out and also just the nature of seeking to keep our children, young people and vulnerable adults safe from harm. While it is true that I take the lead as PSO, and James, as Vicar, and Shell do a brilliant job of keep us on top of DBS checks and training, it is still the responsibility of us all, as a church family, to be looking out for one another in love and concern. If you have any questions, comments or concerns, please come and speak to me and I’d be very happy to chat.
You can contact me on safeguarding@standrewsashton.org.uk or 01772 445464.
Please do look up our Parish Safeguarding Handbook online, or we have hard copies at church which you can read (please don’t take away from the church building!); it sets out everything you could want to know! Safeguarding is always on the agenda at PCC meetings so it’s always something we are thinking about. If you’d like anything discussed in relation to safeguarding let James or me know and we can have it included.
Let’s be praying for the coming year that St Andrew’s would continue to be a safe place for all to gather to hear from God in His word by His Spirit so that we would all come to know and love Jesus more and more.
Stephen Boyall
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TREASURER’S REPORT 2023
The year saw a decline in our income due to both a few families adjusting their giving in a principled response to the developments in the Living in Love and Faith process as decided by General Synod and also waving goodbye to some longstanding church family members who left to partner in gospel ministry in other churches. We also had an increase in our expenditure largely due to funding major repairs to the Church Hall. This has all led to a greater overspend than previous years.
The Gift Day gave our income a boost, as did grants towards our Church Hall roof repair, SALT and a grant for a third and final year from Emmanuel Church Wimbledon to part fund our Administrator’s wages.
The generous legacy received in 2015 has been gradually spent over the years to fund staff wages and has therefore been used in 2023 to fund Finn Sorsbie as a Ministry Trainee. The remainder will allow us to continue operating in 2024.
The Charities Commission Regulations require that we declare that St Andrew’s continues to be a viable concern for the coming year.
This year the difference between our expenditure and income was £37,718 which was funded from our savings. This overspend is an increase from 2022 when it was £15,345. The overspend is 22% of the total expenditure, an increase from 2022 when it was £15,345 (10%). Our church weekly running costs of £3,295 were 13% higher than in 2022 (£2,908) with increases in major building expenses (Church Hall roof and other Church Hall repairs).
Taking into account the Church Hall income and other income, we require donations of £2,603 each week to break even. At present we receive £1,472 in regular weekly donations, a shortfall of £1,131. In 2023 there were 69 donor units (people or households) who would each need to increase their weekly giving by £16.39 to cover this shortfall.
The total church funds continue to be healthy at £64,423 (31[st] December 2023).
Income
There was a reduction in church family giving this year. Total regular giving for the year was £76,524, a decrease from £87,957 in 2022, a 13% reduction. When Gift Aid is included in church family giving, the figure for 2023 is £93,942 compared with £104,378 for 2022.
The number of donors in our church family over the last five years since 2019 has been 59, 49, 65 and 69, remaining at 69 in 2023.
Unusual income for the year was the Thanksgiving Gift Day (£6,490), which was split between Church Hall works, and our Mission Partners, as well as the grants received (£10,958).
Grants received includes £5,358 in the year from LEF in respect of the roof repair project. Total grants available for this work amount to £21,430 and the intention is to claim the remaining balance as the work is completed in the next financial year.
Church Hall lettings were up by £1,658 on the previous year, with the total income from the Church Hall at £15,064.
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.
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Expenditure
Our gross expenditure for the year was £171,337, a 13% increase on 2023 (£151,225), mainly due to Church Hall major works.
The major differences in expenditure in 2023 compared to 2022 were:
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£22,484 increase in Building Major Costs including part payment for the church hall roof, new heating for the pre-school, and a church hall side door;
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We still have further roof payments to be made in 2024, with £16,200 included in closing aged payables meaning the total estimated cost of the works is £32,400
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£6,746 reduction in wages due to the Beth Lindon leaving; due to taking on a ministry trainee, we didn’t make the full savings we predicted for 2023.
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£3,209 increase in grants to others, spending the 2022 hardship fund.
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£1,588 reduction in water bills due to a large post covid catch up payment in 2022. Utility bills in general will increase majorly in 2024 due to new contracts being invoked on less favourable rates.
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£1,481 increase in church event costs with a full calendar of events through the year.
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£1,455 increase in Parish Share
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£1,357 reduction in evangelistic events.
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 2024 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
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STATEMENT OF FINANCIAL ACTIVITIES
| STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | STATEMENT OF FINANCIAL ACTIVITIES | ||||
|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
TOTAL 2023 | Lastyear | Change | |
| £ | £ | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS | ||||||
| Voluntaryincome | 79,685 | 13,448 | 93,133 | 95,425 | (2,292) | |
| Fundraisingfrom sales | 1,107 | 0 | 1,107 | 752 | 355 | |
| Income from investments | 823 | 0 | 823 | 138 | 685 | |
| Church activities | 23,035 | 0 | 23,035 | 23,143 | (108) | |
| Gift aid claimed | 15,521 | 0 | 15,521 | 16,421 | (901) | |
| TOTAL INCOME | 120,171 | 13,448 | 0 | 133,619 | 135,880 | (2,260) |
| EXPENDITURE | ||||||
| Direct expenses/purchases | 1,239 | 0 | 1,239 | 806 | 433 | |
| Overheads | 126,648 | 16,015 | 142,663 | 126,266 | 16,396 | |
| Church activities/grants | 16,975 | 9,200 | 26,175 | 21,298 | 4,877 | |
| Professional fees | 1,260 | 0 | 1,260 | 2,854 | (1,595) | |
| TOTAL EXPENDITURE | 146,122 | 25,215 | 0 | 171,337 | 151,225 | 20,112 |
| NET INCOME/(EXPENDITURE) BEFORE INVESTMENT GAINS |
(25,951) | (11,767) | (37,718) | (15,345) | (22,373) | |
| NET GAINS ON INVESTMENTS | 0 | 0 | 0 | 0 | 0 | |
| NET INCOME/(EXPENDITURE) | (25,951) | (11,767) | 0 | (37,718) | (15,345) | (22,373) |
| TRANSFERS BETWEEN FUNDS | 0 | 0 | 0 | (15,345) | 15,345 | |
| NET MOVEMENT IN FUNDS | (25,951) | (11,767) | (37,718) | 0 | (37,718) | |
| TOTAL FUNDS BROUGHT FORWARD |
95,375 | 6,766 | 102,141 | 117,486 | (15,345) | |
| TOTAL FUNDS CARRIED FORWARD |
69,424 | (5,001) | 0 | 64,423 | 102,141 | (37,718) |
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BALANCE SHEET AT 31 DECEMBER 2023
----- Start of picture text -----
2023 2022 Change
£ £ £
FIXED ASSETS
Investments 0 0 0
0 0 0
CURRENT ASSETS
Debtors 15,601 16,979 (1,379)
Prepayments 16,200 16,200
Deposits and Cash 43 26 17
Bank Account 50,547 90,906 (40,359)
82,390 107,911 (25,521)
LIABILITIES
Accounts payable within 1 year 17,967 5,771 12,197
NET CURRENT ASSETS / (LIABILITIES) 64,423 102,141 (37,718)
TOTAL ASSETS LESS CURRENT LIABILITIES 64,423 102,141 (37,718)
Accounts payable over 1 year 0 0 0
TOTAL NET ASSETS 64,423 102,141 (37,718)
PARISH FUNDS
Unrestricted 69,424 95,375 (25,951)
Restricted (5,001) 6,766 (11,767)
Endowment 0 0 0
TOTAL PARISH FUNDS 64,423 102,141 (37,718)
----- End of picture text -----
SPECIAL PURPOSE FUNDS
| SPECIAL PURPOSE FUNDS | SPECIAL PURPOSE FUNDS | ||||
|---|---|---|---|---|---|
| Fund Name | Type | Start 2023 | End 2023 | Change | Notes |
| General Fund | Unrestricted | 95,237 | 69,424 | (25,813) | Generalpurpose fund |
| Gift Day2022 Fund | Restricted | 6,766 | 0 | (6,766) | Remainder of fund spent |
| Gift Day2023 Fund | Restricted | 0 | 356 | 356 | Some funds still remaining |
| Asda Grant | Restricted | 0 | 0 | 0 | Whole fundgranted and spent in 20203 |
| Lancashire Environmental | Restricted | 0 | (5,357) | (5,357) | Additionalgrantspromised for roof repairs |
| Ashtones Fund | Unrestricted | 138 | 0 | (138) | Fund closed and transferred to General Fund |
| 102,141 | 64,423 | (37,718) |
TOTAL ASSETS
| TOTAL ASSETS | |||||
|---|---|---|---|---|---|
| Account | Start 2023 | End 2023 | Change | Notes | |
| Accounts Payable | (5,771) | (17,967) | (12,197) | Moneyowed to others at end ofyear | |
| Accounts Receivable | 16,979 | 15,601 | (1,379) | Moneyowed to PCC at end ofyear(inc. Gift Aid) | |
| Prepayment | 16,200 | 16,200 | Amounts billed in advance for roof repairs | ||
| Main Bank Account | 90,906 | 50,547 | (40,359) | Santander bank account | |
| PettyCash | 26 | 43 | 17 | ||
| 102,140.66 | 64,423 | (37,718) |
14
INCOME AND EXPENDITURE (Detailed)
----- Start of picture text -----
Unrestricted Restricted Total Last year Change
N/C Income Funds Funds 2023
Voluntary income
4000 Donation to Bank 66,948 6,420 73,368 80,754 (7,386)
4002 Envelopes & other planned giving 3,971 70 4,041 6,258 (2,217)
4003 Loose plate collection (Cash GASD) 1,122 1,122 946 176
4004 Loose plate collection (Cash Non Gift Aid) 25 25 0 25
4007 Sundry Donations 2,120 2,120 681 1,439
4100 Grants (from others) 5,500 6,958 12,458 6,787 5,671
Sub Total: 79,685 13,448 93,133 95,425 (2,292)
Activities for generating funds
4401 Book/CD/DVD sales (and parish magazine) 1,107 1,107 752 355
Sub Total: 1,107 0 1,107 752 355
Church activities
4600 Fees collected for weddings and funerals 994 994 3,250 (2,256)
4601 Noah's Ark donations 802 802 338 464
4602 Church Events 4,781 4,781 4,573 208
4603 Church hall lettings - regular 14,302 14,302 12,771 1,532
4604 Church hall lettings - casual 762 762 636 126
4605 Seniors' Lunch & Tea (donations) 697 697 1,010 (313)
4606 Evangelistic events (donations) 0 0 108 (108)
4607 XTB (donations) 698 698 458 240
Sub Total: 23,035 0 23,035 23,143 (108)
Income from investments
4700 Investment Income (Interest) 823 823 138 685
Sub Total: 823.12 0 823 138 685
Other income
4801 Tax recoverable on Gift Aid donations 15,521 15,521 16,421 (901)
Sub Total: 15,521 0 15,521 16,421 (901)
Gross income 120,171 13,448 133,619 135,880 (2,260)
----- End of picture text -----
15
| Funds | Total | Lastyear | Change | |||
|---|---|---|---|---|---|---|
| N/C | Expenditure | Unrestricted | Restricted | 2023 | ||
| Church activities | ||||||
| 5000 | Grants(to others) | 2,788 | 1,500 | 4,288 | 1,079 | 3,209 |
| 5203 | Other church event costs | 5,282 | 5,282 | 3,801 | 1,481 | |
| 5204 | Givingto missionarysocieties | 1,800 | 7,700 | 9,500 | 9,500 | 0 |
| 5205 | Evangelistic events(inc. home mission) | 148 | 148 | 1,505 | (1,357) | |
| 5206 | Parish Training (externally provided) | 550 | 550 | - | 550 | |
| 5207 | Visitingspeakers/locums | 43 | 43 | 140 | (97) | |
| 5208 | Junior Church costs | 634 | 634 | 447 | 187 | |
| 5209 | Church services expenses | 1,425 | 1,425 | 788 | 638 | |
| 5210 | Conferences(externally provided) | 384 | 384 | 868 | (484) | |
| 5211 | Seniors' meals costs | 802 | 802 | 935 | (133) | |
| 5212 | Noak's Ark costs | 395 | 395 | 407 | (12) | |
| 5213 | XTB costs | 1,453 | 1,453 | 923 | 531 | |
| 5214 | Support to school costs | 357 | 357 | 500 | (143) | |
| 5215 | PCC expenses | 103 | 103 | 119 | (16) | |
| 5216 | Flowers | 27 | 27 | - | 27 | |
| 5217 | Staff training/resources(internal) | 784 | 784 | 288 | 497 | |
| Sub Total: | 16,975 | 9,200 | 26,175 | 21,298 | 4,877 | |
| Fund Raising | ||||||
| 6100 | Fund RaisingExpenses | 20 | 20 | 77 | (57) | |
| 6200 | Goods Purchased for Resale(egbooks) | 1,219 | 1,219 | 729 | 490 | |
| Sub Total: | 1,239 | 0 | 1,239 | 806 | 433 | |
| Rent and rates | ||||||
| 7000 | Rent | 10 | 10 | 10 | 0 | |
| 7001 | Council Tax | 2,886 | 2,886 | 2,896 | (10) | |
| 7002 | Water Rates - Vicarage | 407 | 407 | 374 | 33 | |
| 7003 | Water Rates - Church and Hall | 1,554 | 427 | 1,980 | 3,568 | (1,588) |
| 7005 | Waste collection | 28 | 28 | 173 | (145) | |
| Sub Total: | 4,884 | 427 | 5,310 | 7,021 | (1,710) | |
| Gas and electricity | ||||||
| 7105 | Electricity- Church | 487 | 306 | 793 | 719 | 75 |
| 7106 | Electricity- Church hall | 2,454 | 759 | 3,213 | 2,297 | 916 |
| 7107 | Gas - Church | 1,355 | 43 | 1,398 | 1,666 | (268) |
| 7108 | Gas - Church hall | 1,749 | 65 | 1,814 | 2,136 | (322) |
| Sub Total: | 6,045 | 1,173 | 7,218 | 6,818 | 400 | |
| Travelling expenses | ||||||
| 7200 | Transport/parking/travel | 633 | 633 | 412 | 221 | |
| Sub Total: | 633 | 0 | 633 | 412 | 221 | |
16
| Funds | Funds | Total | Total | Lastyear | Change | Change | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| N/C | Expenditure | Unrestricted | Restricted | 2023 | |||||||
| Printing/Stationery/etc. | |||||||||||
| 7300 | Photocopying/Printing | 888 | 888 | 876 | 12 | ||||||
| 7302 | Office Stationery | 19 | 19 | 12 | 7 | ||||||
| 7303 | Books/literature togive away | 963 | 963 | 621 | 341 | ||||||
| 7304 | Musicprinting/licenses costs | 680 | 680 | 628 | 52 | ||||||
| Sub Total: | 2,549 | 0 | 2,549 | 2,138 | 412 | ||||||
| Telephone/Computer/etc. | |||||||||||
| 7352 | Computer and Software | 204 | 204 | 934 | (730) | ||||||
| 7354 | Website costs | 561 | 561 | 524 | 38 | ||||||
| Sub Total: | 766 | 0 | 766 | 1,458 | (692) | ||||||
| Maintenance | |||||||||||
| 7500 | Furniture & furnishings | 0 | 0 | 240 | (240) | ||||||
| 7501 | Church and hall cleaning | 5,974 | 5,974 | 5,554 | 420 | ||||||
| 7502 | Audio/video equipment | 791 | 791 | 739 | 52 | ||||||
| 7510 | Organ/piano tuning | 0 | 0 | 528 | (528) | ||||||
| 7513 | Fire,health & safetycosts | 1,037 | 1,037 | 539 | 498 | ||||||
| 7514 | Upkeepof churchyard | 274 | 274 | - | 274 | ||||||
| 7515 | Church and hall maintenance | 206 | 2,913 | 3,119 | 2,953 | 166 | |||||
| 7516 | Church major repairs | 9,311 | 9,311 | 4,054 | 5,257 | ||||||
| 7518 | Church hall major repairs | 5,725 | 11,502 | 17,227 | - | 17,227 | |||||
| Sub Total: | 23,317 | 14,415 | 37,732 | 14,607 | 23,125 | ||||||
| General Expenses | |||||||||||
| 7600 | Ministry parish share & fees | 64,740 | 64,740 | 63,285 | 1,455 | ||||||
| 7604 | Insurance | 6,049 | 6,049 | 5,372 | 677 | ||||||
| Sub Total: | 70,789 | 0 | 70,789 | 68,657 | 2,132 | ||||||
| Wages | |||||||||||
| 7803 | VisitingOrganist | 65 | 65 | 435 | (370) | ||||||
| 7804 | Gross Wages - Assistant staff | 16,357 | 16,357 | 23,103 | (6,746) | ||||||
| 7805 | Sexton | 98 | 98 | - | 98 | ||||||
| 7808 | Employer Pension Contributions | 1,145 | 1,145 | 1,617 | (472) | ||||||
| Sub Total: | 17,664 | 0 | 17,664 | 25,155 | (7,491) | ||||||
| Professional fees | |||||||||||
| 7902 | AccountancyFees | 241 | 241 | 947 | (707) | ||||||
| 7903 | ConsultancyFees | 0 | 0 | 864 | (864) | ||||||
| 7904 | Professional Fees | 35 | 35 | 35 | 0 | ||||||
| 7909 | Audit Fees | 984 | 984 | 1,008 | (24) | ||||||
| Sub Total: | 1,260 | 0 | 1,260 | 2,854 | (1,595) | ||||||
| Gross expenditure | 146,122 | 25,215 | 171,337 | 151,225 | 20,112 | ||||||
| Net income/(expenditure): | (25,951) | (11,767) | (37,718) | (15,345) | (22,373) |
17
INCOME AND EXPENDITURE (Summary)
----- Start of picture text -----
Funds Total Last year Change
Income Unrestricted Restricted 2023
Voluntary income 79,685 13,448 93,133 95,425 (2,292)
Activities for generating funds 1,107 0 1,107 752 355
Church activities 23,035 0 23,035 23,143 (108)
Income from investments 823 0 823 138 685
Tax recoverable on Gift Aid donations 15,521 0 15,521 16,421 (901)
Gross income 120,171 13,448 133,619 135,880 (2,260)
Funds Total Last year Change
Expenditure Unrestricted Restricted 2023
Church activities 16,975 9,200 26,175 21,298 4,877
Fund Raising 1,239 0 1,239 806 433
Rent and rates 4,884 427 5,310 7,021 (1,710)
Gas and electricity 6,045 1,173 7,218 6,818 400
Travelling expenses 633 0 633 412 221
Printing/Stationery/etc. 2,549 0 2,549 2,138 412
Telephone/Computer/etc. 766 0 766 1,458 (692)
Maintenance 23,317 14,415 37,732 14,607 23,125
General Expenses 70,789 0 70,789 68,657 2,132
Wages 17,664 0 17,664 25,155 (7,491)
Professional fees 1,260 0 1,260 2,854 (1,595)
Gross expenditure 146,122 25,215 171,337 151,225 20,112
Net income/(expenditure): (25,951) (11,767) (37,718) (15,345) (22,373)
----- End of picture text -----
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023
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 £64,423 (as of 31[st] December 2023)
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 2023 Gift Day Fund of £356 and Lancashire Environmental Fund of (£5,357) (negative fund) with money spent on roof repairs, and further monies promised to pay for this. The temporary borrowing has been made from the unrestricted fund.
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 (2024) and is shown as accrued (expected to be received) in the accounts for 2023. 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.
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. Grants received in 2023 were an Asda Grant of £1,600 for SALT, a grant from Emmanuel Church, Wimbledon of £4,000 towards administrator wages, and a Lancashire Environmental Fund grant of £5,358 towards church roof repairs.
19
Activities directly relating to the work of the Church
The Parish Share is accounted for when paid.
Staffing
Two members of staff were paid from church funds: Michelle Bateman, Parish Assistant (part-time, 25 hours a week) and Finn Sorsbie, Mistry Trainee. 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. Prepayments include invoices issued to the PCC for which services have not yet been fully rendered or completed at the year end date.
Approved by the Parochial Church Council on Monday 19[th] February 2023
and signed on its behalf by:
(Chairman)
(Treasurer)
20
Independent Exnln•rs rnPQrt to th• PCC of SL Andre5 Church, Ashton•n-Rlbble, Preston I rep¢xt to PCC members on my examlnation of the accounts of the charlty for the year ended 31 December 2023. Thls report on the finanoal statements ofthe PCC for the year ended 31 Oecembei 2023, Is In respect of an examinatlon cariled out in accordance wlth the Church Accountlng Regulatlons 2006 1.the RegulatlODS" ) and sectlon 145 of the Charltles Act 2011 I'the Acr ). R•spertlve re5ponslbllttl•s of th• PCC and the examlner As members ofthe PCC you are responsible for the preparation of the financial stateentS Sn accOrdwe wlth Church Accountlng Re9ulit)ns 2006 Ilhe Regulations. l and 5ectlon 145 ofthe Charltles Act 2011 ("the Acr ). I report In respect of my examlnatlon of the charltys accounts carrled out under sectlon 145 of the Act and in carrying out my examInatI I have followed all appllcable dlrectlons glven by the Charlty Commisslon under section 14515Mbl of the Art. IndepéndeDt •xamln•rfs slJtern•nt I have completed my exarnlnatlon. I conflrm that no materlal matters have come to ry attentlon In CnectIOn wlth the examlnatlon glvlng me cause to belleve that In any materlal re5pe¢L' l. Accwntlng records were not kept in respect of the Trust as requlred by Sect1 130 of the Act; or 2. The accounts do not accord wlth those records,. or 3. The accounts do not coffyly wlth the applicable requlremenis concernlng the form and content of accounts set oul In the Charliles (accounts and report51 Regulatlons 2008 other than any requlrement that the accounts glve a true and fall view whlch Is not a matter considered as part of the Independent examlnatlon. I have no concerns armj have come rosS no other matters In connectlon with the examlnatlon to which altention should be drawn in this report in order to enable a proper understanding of the accounts to be ieathed. Martln Garry BA (Hons), FCA, Independent Examlner Direaor of McDade Robert5 Accountanrs Ltd 316 Bla001 Road Fulwood PRESTON PR2 3AE 21