THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS
REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023
**BACKGROUND** This vibrant and active Parish based in Egerton and Bromley Cross is thriving and constantly evolving with an active congregation and related organisations based in two Churches.
Christ Church, Walmsley, was consecrated on 3 October 1839. St Andrew’s, Bromley Cross, a modern building completed in 1994 to replace a much older corrugated iron one. Associated halls and facilities, located within the grounds of Christ Church are the Parish Community Hall (a large, former junior school building) and “the Hideaway” (a modern Scouts and Guides ‘hut’). The site also includes Walmsley CE Primary School, which is sponsored by the Parish.
Our buildings are used by a variety of organisations. The Parish Community Hall is used by Walmsley Church Amateur Operatic Society regularly for productions and rehearsals. Historically, the Vicar has been the President of the Society. In addition, hirers include playgroups, dance classes and arts and crafts classes. St Andrew’s is hired by a playgroup, a mother and toddler group, for parish meetings, courses and it can be hired out for children’s parties etc. Both buildings are used for parish events of various kinds, particularly the highly successful monthly coffee mornings. We also support thriving uniformed youth groups including Scouts, Guides, Beavers, Cubs and Rainbows at both Churches.
The older buildings and structures require constant monitoring and frequent repairs and maintenance to enable us to continue to provide our services to parishioners and to the wider community, whilst the more modern ones have the potential for extension to enable further provision to be made. Managing the buildings and churchyards is therefore a continuing challenge for the Parochial Church Council.
By the Parochial Church Council (Powers) Measure 1956 the PCC is required to co-operate with the Minister of the church in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical - this the PCC continues to do very readily.
Bankers: Royal Bank of Scotland and NatWest
Legal Advisor: Diocesan Registrar
Architects: Fish and Partners, Bolton
Independent Examiner:
Honorary Secretary: Sue Johnson
REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023
Honorary Treasurer: Gill Calvert
Safeguarding Officer: Elizabeth Gould
## **Members:**
Irene Bailey (Deanery Synod) Derek Bailey (Deanery Synod) Ted Browning Grace Cheeseman Colin Westwood Susan O’Hara Gill Smallwood (Left PCC Jan 2023) Gary Charnock Keith Lewis (Lay Chair Deanery Synod) Michael Rawlinson Grace Jackson Sheila Bolton Allan Hopkins (Team Council) Kath Grieve Hilary Dunn
## **ELECTORAL ROLL**
December 2023 - 223.
**PUBLIC BENEFIT** We have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the members have considered the activities of the Church and the Review of the Year, and assessed their future plans. They are satisfied that the criteria for public benefit are comprehensively achieved.
## **Aims and Purposes:**
It is the responsibility of the Parochial Church Council (PCC) of Walmsley Parish (comprising Christ Church Walmsley and St. Andrew, Bromley Cross) and the minister to consult together on matters of general concern and importance to the parish.
The PCC will co-operate with the minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and to encourage good relations with other Christian denominations.
The PCC will give consideration and discussion to matters concerning the Church of England or any other matters of religious or public interest but not the declaration of the doctrine of the church on any question. (Doctrine means the official teachings or beliefs of the church).
The PCC is responsible for the maintenance and repair of the church, the churchyard and for the movables in the church and aims to ensure a safe warm church for all to worship in.
## **Objectives and Activities:**
Our objectives were to provide the following public benefits: -
- Regular public worship, open to all The provision of sacred space for personal prayer and contemplation
- To review our services in order to enhance the beauty of our worship and make our
- To love our neighbours and be open to them Pastoral work, including visiting the sick and bereaved as well as pastoral care for
- Facilitating worship in church for Christ Church Walmsley school
- Creating links with the local community
- Provision of services / activities for young people through Turton Youth Church
- Supporting other charities in the UK and overseas by increasing our Mission giving
- To love each other through fellowship We continue to work as part of the Turton Moorland Team
Regular public worship, open to all The provision of sacred space for personal prayer and contemplation To review our services in order to enhance the beauty of our worship and make our To love our neighbours and be open to them Pastoral work, including visiting the sick and bereaved as well as pastoral care for Facilitating worship in church for Christ Church Walmsley school Creating links with the local community Provision of services / activities for young people through Turton Youth Church Supporting other charities in the UK and overseas by increasing our Mission giving To love each other through fellowship We continue to work as part of the Turton Moorland Team
## **Achievements and Performance Overview** :
The return to worship following the pandemic continues to make progress. In some areas it is slower than others. We have had an alteration in our demographic and numbers as some members of our congregation have found more suitable services to attend. We have seen growth in our children's service and this is reflected in the number of baptism requests we have received. In December 2023, ??? of our young people were admitted to communion across both churches.
Worship saw a new service continue this year. Thursday evening “all Age.” Aimed at children and families. A well-attended and lively service. Jo Haslam (Children changing places) takes the lead on this. A monthly Eucharist is expected to be added to this pattern of worship.
3 THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS Sadly our Team Rector Rev’d Peter Reiss has suffered very serious ill health during much of the year and sadly died in early 2024.
2023 continued with the Diocesan transformation plans. These are established with the vision of:
to have a mission community leader who is ministering and collaborating with a diverse team with a range of skills made up of a number of stipendiary posts and other named focal leaders, including lay leaders, readers, and self-supporting ordained ministers who are all supporting multiple congregations and a variety of expressions and traditions of church taking place at various times and in different venues and also virtually which are attractive to a wide range of people of all ages – young children and their parents, and young adults, as well as older people all accountable to each other as well as their local congregations all
sharing resources and all working to encourage and support our church members in deepening and sharing their faith
as well as engaging with key local partners – interfaith, ecumenical, schools and social action
to have a mission community leader who is ministering and collaborating with a diverse team with a range of skills made up of a number of stipendiary posts and other named focal leaders, including lay leaders, readers, and self-supporting ordained ministers who are all supporting multiple congregations and a variety of expressions and traditions of church taking place at various times and in different venues and also virtually which are attractive to a wide range of people of all ages – young children and their parents, and young adults, as well as older people all accountable to each other as well as their local congregations all sharing resources and all working to encourage and support our church members in deepening and sharing their faith
as well as engaging with key local partners – interfaith, ecumenical, schools and social action
In terms of vocation Angie Foster has continued to explore her vocation and is on a pathway to ordination. John Evans continues to work with us as a Reader (emeritus) leading worship alongside the rest of the clergy team. Dawn Hitchen was relicensed as ALM Pastoral in September 2022.
The relationship with the church school continued but with a different format and focus. .
This year we worked together as a Team in support of Christian Aid. Services were held across the team and a joint online giving portal was set up alongside the envelopes provided by the charity.
Rev Hannah Lane is taking a lead on worship and has formed a Ministry Mission and Worship team who meet termly to review and plan for worship, mission and ministry in the parish. John Clayton has taken on the role of Hall Manager and continues to forge ahead with good work that Gemma Gardiner has started previously. Jo Atherton stepped into post as School Head from January 2023..
We have faced challenges and change in 2023. The building continues to deteriorate, and it is costing more to repair. There are plans for a reorder at St Andrews. Whilst this is exciting, we must not and cannot let the building work get in the way of the very reason we exist. We are called to serve Christ in this part of Bolton. The world is changing, and we need to change too. As well as the building, we as individuals and as a community also need to be fit for mission.
**INVESTMENT POLICY** The PCC has considered the most appropriate policy for investing funds and has found that deposit accounts held with the CBF Church of England Funds, meet their requirements.
**REAPPOINTMENT OF INDEPENDENT EXAMINER** A resolution will be proposed at the forthcoming APCM to reappoint the independent examiner,
S **TATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS** So far as the members are aware, there is no relevant information of which the independent examiners are unaware, and each member has taken all the steps that he/she ought to have taken as a member in order to make him/herself aware of any relevant information and to establish that the Parish’s independent examiners are aware of that information.
**RESERVES POLICY** It is the policy of the PCC to maintain minimum unrestricted funds, sufficient to cover approximately 12 months fund raising and administration costs.
**RISK REVIEW The PCC** has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
FUNDS The funds held by the PCC are detailed in note 9 to these accounts.
**STATEMENT OF TRUSTEES’ RESPONSIBILITIES** Law applicable to charities in England and Wales/Scotland requires the trustees to prepare and select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards and statements of recommended prepare the financial statements on the going concern basis unless it is inappropriate
5 THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS
## **REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023**
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with applicable regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
APPROVED BY THE PCC AND SIGNED ON ITS BEHALF BY:
Rev Hannah Lane
Hilary Dunn Kath Pearson Church Warden Church Warden
Registered Charity number 1165756
The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross
Part of the Turton Moorland Team Ministry in the Diocese of Manchester
## Report and Accounts
For the year ended 31 December 2023
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Report and accounts Contents**
||**Page**|
|---|---|
|Report of the PCC|1-5|
|Accounting Policies|6-7|
|Statement of Financial Activities|8-10|
|Balance Sheet|11|
|Notes to the Financial Statements|12-14|
|Statement of Movemment in Funds|15|
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023**
## **1 BACKGROUND**
This vibrant and active Parish based in Egerton and Bromley Cross is thriving and constantly evolving with an active congregation and related organisations based in two Churches.
Christ Church, Walmsley, was consecrated on 3 October 1839. St Andrew’s, Bromley Cross, a modern building completed in 1994 to replace a much older corrugated iron one. Associated halls and facilities, located within the grounds of Christ Church are the Parish Community Hall (a large, former junior school building) and “the Hideaway” (a modern Scouts and Guides ‘hut’). The site also includes Walmsley CE Primary School, which is sponsored by the Parish.
Our buildings are used by a variety of organisations. The Parish Community Hall is used by Walmsley Church Amateur Operatic Society regularly for productions and rehearsals. Historically, the Vicar has been the President of the Society. In addition, hirers include playgroups, dance classes and arts and crafts classes. St Andrew’s is hired by a playgroup, a mother and toddler group, for parish meetings, courses and it can be hired out for children’s parties etc. Both buildings are used for parish events of various kinds, particularly the highly successful monthly coffee mornings. We also support thriving uniformed youth groups including Scouts, Guides, Beavers, Cubs and Rainbows at both Churches.
The older buildings and structures require constant monitoring and frequent repairs and maintenance to enable us to continue to provide our services to parishioners and to the wider community, whilst the more modern ones have the potential for extension to enable further provision to be made. Managing the buildings and churchyards is therefore a continuing challenge for the Parochial Church Council.
By the Parochial Church Council (Powers) Measure 1956 the PCC is required to co-operate with the Minister of the church in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical - this the PCC continues to do very readily.
Bankers: Royal Bank of Scotland and NatWest Legal Advisor: Diocesan Registrar Architects: Fish and Partners, Bolton
Independent Examiner: Lesley A Kay
Honorary Secretary: Sue Johnson
Honorary Treasurer: Gill Calvert
Safeguarding Officer Elizabeth Gould
Members: Irene Bailey (Deanery Synod)
1
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023**
Derek Bailey (Deanery Synod) Ted Browning Grace Cheeseman Colin Westwood Susan O’Hara Gill Smallwood (Left PCC Jan 2023) Michael Rawlinson Grace Jackson Sheila Bolton Allan Hopkins (Team Council) Kath Grieve Hilary Dunn
## **3 ELECTORAL ROLL**
December 2023 223
## **4 PUBLIC BENEFIT**
We have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the members have considered the activities of the Church and the Review of the Year, and assessed their future plans. They are satisfied that the criteria for public benefit are comprehensively achieved.
## **5 REVIEW OF THE YEAR**
## **Aims and Purposes:**
It is the responsibility of the Parochial Church Council (PCC) of Walmsley Parish (comprising Christ Church Walmsley and St. Andrew, Bromley Cross) and the minister to consult together on matters of general concern and importance to the parish.
The PCC will co-operate with the minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and to encourage good relations with other Christian denominations.
The PCC will give consideration and discussion to matters concerning the Church of England or any other matters of religious or public interest but not the declaration of the doctrine of the church on any question. (Doctrine means the official teachings or beliefs of the church).
The PCC is responsible for the maintenance and repair of the church, the churchyard and for the movables in the church and aims to ensure a safe warm church for all to worship in.
## **Objectives and Activities:**
Our objectives were to provide the following public benefits: -
2
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023**
- Regular public worship, open to all
- The provision of sacred space for personal prayer and contemplation
- To review our services in order to enhance the beauty of our worship and make our occasional offices more accessible to those with no experience of Church
- To love our neighbours and be open to them
- Pastoral work, including visiting the sick and bereaved as well as pastoral care for
- • Facilitating worship in church for Christ Church Walmsley school
- Creating links with the local community
- Provision of services / activities for young people through Turton Youth Church
- Supporting other charities in the UK and overseas by increasing our Mission giving
- To love each other through fellowship
- We continue to work as part of the Turton Moorland Team
## **Achievements and Performance Overview:**
The return to worship following the pandemic continues to make progress. In some areas it is slower than others. We have had an alteration in our demographic and numbers as some members of our congregation have found more suitable services to attend. We have seen growth in our children's service and this is reflected in the number of baptism requests we have received. In December 2023, a number of our young people were admitted to communion across both churches.
Worship saw a new service continue this year. Thursday evening “all Age.” Aimed at children and families. A well-attended and lively service. Jo Haslam (Children changing places) takes the lead on this. A monthly Eucharist is expected to be added to this pattern of worship.
Sadly our Team Rector Rev’d Peter Reiss has suffered very serious ill health during much of the year and sadly died in early 2024.
2023 continued with the Diocesan transformation plans. These are established with the vision of:
to have a mission community leader who is ministering and collaborating with a diverse team with a range of skills made up of a number of stipendiary posts and other named focal leaders, including lay leaders, readers, and self-supporting ordained ministers who are all supporting multiple congregations and a variety of expressions and traditions of church taking place at various times and in different venues and also virtually which are attractive to a wide range of people of all ages – young children and their parents, and young adults, as well as older people all accountable to each other as well as their local congregations all sharing resources and all working to encourage and support our church members in deepening and sharing their faith
as well as engaging with key local partners – interfaith, ecumenical, schools and social action
3
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023**
In terms of vocation Angie Foster has continued to explore her vocation and is on a pathway to ordination. John Evans continues to work with us as a Reader (emeritus) leading worship alongside the rest of the clergy team. Dawn Hitchen was relicensed as ALM Pastoral in September 2022.
The relationship with the church school continued but with a different format and focus.
This year we worked together as a Team in support of Christian Aid. Services were held across the team and a joint online giving portal was set up alongside the envelopes provided by the charity.
Rev Hannah Lane is taking a lead on worship and has formed a Ministry Mission and Worship team who meet termly to review and plan for worship, mission and ministry in the parish. John Clayton has taken on the role of Hall Manager and continues to forge ahead with good work that Gemma Gardiner has started previously. Jo Atherton stepped into post as School Head from January 2023..
We have faced challenges and change in 2023. The building continues to deteriorate, and it is costing more to repair. There are plans for a reorder at St Andrews. Whilst this is exciting, we must not and cannot let the building work get in the way of the very reason we exist. We are called to serve Christ in this part of Bolton. The world is changing, and we need to change too. As well as the building, we as individuals and as a community also need to be fit for mission.
## **6 INVESTMENT POLICY**
The PCC has considered the most appropriate policy for investing funds and has found that deposit accounts held with the CBF Church of England Funds, meet their requirements.
## **7 REAPPOINTMENT OF INDEPENDENT EXAMINER**
A resolution will be proposed at the forthcoming APCM to reappoint the independent examiner,
## **8 STATEMENT AS TO DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS**
So far as the members are aware, there is no relevant information of which the independent examiners are unaware, and each member has taken all the steps that he/she ought to have taken as a member in order to make him/herself aware of any relevant information and to establish that the Parish’s independent examiners are aware of that information.
## **9 RESERVES POLICY**
It is the policy of the PCC to maintain minimum unrestricted funds, sufficient to cover approximately 12 months fund raising and administration costs.
## **10 RISK REVIEW**
The PCC has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
4
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **REPORT OF THE PCC YEAR ENDED 31 DECEMBER 2023**
## **11 FUNDS**
The funds held by the PCC are detailed in note 9 to these accounts.
## **12 STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
- Law applicable to charities in England and Wales/Scotland requires the trustees • to prepare and select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended
- prepare the financial statements on the going concern basis unless it is inappropriate
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with applicable regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **APPROVED BY THE PCC AND SIGNED ON ITS BEHALF BY:**
Rev Hannah Lane
Hilary Dunn Church Warden
Kath Pearson Church Warden
5
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2022**
## _**Basis of preparation**_
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations ‘true and fair view’ provisions, together with FRS 102 as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2019).
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
## _**Funds**_
## _Unrestricted funds_
These are general funds which can be used for PCC ordinary purposes and that are not subject to any restrictions regarding their use.
## _Restricted funds_
These represent:
income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; and
donations/grants received for a specific object for which they were given.
## _Endowment funds_
These are funds, the capital of which must be maintained. Only income arising from the investment of the endowment may be used – this may be either restricted or unrestricted depending upon the purpose for which the endowment was established.
## **Incoming Resources**
## _Voluntary income and capital sources_
Planned giving, collections and donations are recognised when received.
Tax refunds are recognised when the incoming resource to which they relate is received.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.
All other income is recognised when it is receivable
## _Income from investments_
Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.
Rental income from the letting of church premises is recognised when the rental is due.
## _Gains and losses on investments_
Realised gains or losses are recognised when investments are sold.
6
## **THE PARISH OF CHRIST CHURCH, WALMSLEY WITH ST ANDREWS, BROMLEY CROSS**
## **ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2022**
Unrealised gains or losses are accounted for on revaluation of investments at 31 December each year.
## _**Resources Expended**_
## _Grants_
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation of the PCC.
Activities directly relating to the work of the Church
The parish share or diocesan quota is accounted for when paid. Any parish share unpaid is not accrued at the year end, as no legal liability exists.
All other expenditure is recognised when the liability is incurred.
## _**Fixed Assets**_
## _Consecrated land and buildings and moveable church furnishings_
Consecrated and beneficed property is excluded from the accounts by s.259(c) of the Charities Act 2015.
Moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property. No value is placed on these assets within the accounts.
All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure on purchase.
## _Depreciation_
No depreciation is provided on land, property and building alterations. It is the PCC’s practice to maintain these assets in a continual state of sound repair and to extend and make improvements thereto from time to time and, accordingly, the PCC consider that the lives of these assets are so long, and residual values are so high, that their depreciation is insignificant.
Property is included at the latest official market valuation.
## _**Current assets**_
Amounts owing to the PCC at 31 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 on deposit either with the CBF Church of England Funds or at the bank.
7
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Statement of Financial Activities for the year ended 31 December 2023**
|**INCOME AND ENDOWMENTS**
**Voluntary Income**
Regular giving and donations
Gift aid tax recovered
Collections at Services
Other donations
Donations for major repairs
Legacies
**Fundraising**
Fundraising
Hall income
Other income
**Income from investments**
Rent
Dividends and interest
PCC fees / (charges)
Insurance claim received
**TOTAL INCOME**
**Church activities**
Parish share
Costs of clergy etc
Upkeep of services
Organist
Church heat,light & insurance
Church maintenance
Upkeep of churchyard
Magazine / bookstall
Parish Hall running costs
Mission costs
Other donations
Depreciation
Admin Expenses
Team expenses
Professional fees
Accountancy fees
**Raising funds**
Costs of events/fundraising
**Major repair costs**
Church major repairs
Hall major repairs
**TOTAL EXPENDITURE**
Transfers between funds
Unrealised gains/(losses) on investments
**NET MOVEMENT IN FUNDS**
**FUNDS BROUGHT FORWARD**
**FUNDS CARRIED FORWARD**
**NET INCOME/(EXPENDITURE)**
**BEFORE OTHER RECOGNISED GAINS**
**AND LOSSES**|**Unrestricted**
**Designated**
**Restricted**
**Endowment**
Totals
**2023**
**£**
**£**
**£**
**£**
**£**
43,867
-
-
-
43,867
15,756
-
-
-
15,756
12,908
-
-
-
12,908
4,312
197
538
-
5,047
1,150
-
5,055
-
6,205
55
-
100,000
-
100,055
78,048
197
105,593
-
183,838
9,863
-
-
-
9,863
52,756
-
-
-
52,756
-
-
-
-
-
62,619
-
-
-
62,619
7,955
-
-
-
7,955
6,123
-
735
-
6,858
14,078
-
735
-
14,813
10,843
-
-
-
10,843
-
-
-
-
-
10,843
-
-
-
10,843
165,588
197
106,328
-
272,113
82,500
-
-
-
82,500
6,482
-
-
-
6,482
875
-
158
-
1,033
3,665
-
-
-
3,665
66,771
-
-
-
66,771
9,851
-
1,110
-
10,961
8,827
-
-
-
8,827
1,684
-
-
-
1,684
20,632
-
-
-
20,632
4,275
-
-
-
4,275
-
197
-
-
197
214
-
-
-
214
4,015
-
-
-
4,015
395
-
-
-
395
3,078
-
180
-
3,258
692
-
-
-
692
213,956
197
1,448
-
215,601
401
401
-
-
37,028
-
37,028
-
-
-
-
37,028
-
37,028
214,357
197
38,476
-
253,030
(48,769)
-
67,852
-
19,083
-
-
-
11,813
-
13,957
7,443
33,213
(36,956)
-
81,809
7,443
52,296
147,908
4,527
423,024
84,799
660,258
110,952
4,527
504,833
92,242
712,554
|Totals
**2022**
**£**
57,748
12,250
33,140
8,820
11,194
2,000
125,152
484
41,842
2,780
45,106
9,460
4,274
13,734
350
10,002
10,352
194,344
12,250
-
4,320
2,615
19,563
14,283
14,912
-
46,485
2,655
1,612
382
3,234
1,500
4,893
3,320
132,024
-
-
2,870
2,870
134,894
59,450
-
(34,296)
25,154
635,104
660,258|
|---|---|---|
8
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Statement of Financial Activities for the year ended 31 December 2023**
|**Unrestricted**
**Designated**
**Restricted**
**Endowment**
Totals
**2023**
**£**
**£**
**£**
**£**
**£**
**ANALYSIS OF RESTRICTED FUNDS FOR THE YEAR ENDED 31 DECEMBER 2023**
Legacy
Fund
St Andrews
Building Fund
Christ
Church
Maintenance
fund
Piano Fund
Graveyard
fund
Parish Hall
toilets fund
£
£
£
£
£
£
**INCOME AND ENDOWMENTS**
**Voluntary Income**
Other donations
-
200
-
50
Donations for major repairs
4,585
470
Legacies
**Income from investments**
Dividends and interest
-
735
-
-
-
-
-
5,320
200
-
50
470
**EXPENDITURE**
**Church activities**
Upkeep of services
Professional fees
-
180
-
-
-
-
Church maintenance
1,110
Church major repairs
26,880
10,148
Hall major repairs
-
-
-
-
-
-
-
28,170
10,148
-
-
-
-
(22,850)
(9,948)
-
50
470
13,957
-
-
-
-
-
**FUNDS BROUGHT FORWARD**
125,601
267,928
15,685
2,341
1,000
10,469
**FUNDS CARRIED FORWARD**
**139,558**
**245,078**
**5,737**
**2,341**
**1,050**
**10,939**
**NET INCOME /**
**EXPENDITURE**
Unrealised gains / (losses) on
investments|Totals
**2022**
**£**
Christ
Church
Flower fund
St Andrews
Organ,
Piano and
Sound
system
Total
Restricted
Funds
£
£
£
288
538
5,055
100,000
100,000
735
288
100,000
106,328
158
158
180
1,110
37,028
-
158
-
38,476
130
100,000
67,852
13,957
-
-
423,024
**130**
**100,000**
**504,833**|
|---|---|
9
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Statement of Financial Activities for the year ended 31 December 2023**
|**Unrestricted**
**Designated**
**Restricted**
**Endowment**
Totals
**2023**
**£**
**£**
**£**
**£**
**£**
**ANALYSIS OF DESIGNATED FUNDS FOR THE YEAR ENDED 31 DECEMBER 2022**
Church
Maintenan
ce
Re-
decorating
fund
Hymn Book
Fund
Girdlers
Trust
Digital
Grant
Collected for
donation
£
£
£
£
£
£
**INCOME AND ENDOWMENTS**
**Voluntary Income**
Other donations
-
-
-
-
-
197
**EXPENDITURE**
**Church activities**
Other donations
-
-
-
-
-
197
-
-
-
-
-
-
-
-
-
-
-
**FUNDS BROUGHT FORWARD**
173
1,360
551
1,350
1,093
-
**FUNDS CARRIED FORWARD**
**173**
**1,360**
**551**
**1,350**
**1,093**
**-**
**NET INCOME /**
**EXPENDITURE**
Transfers from unrestricted
funds|Totals
**2022**
**£**
Total
Designated
funds
£
197
-
-
-
197
-
-
-
4,527
**4,527**|
|---|---|
10
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Registered charity number:** 1165756 **Balance Sheet as at 31 December 2023**
|**Notes**
**Fixed assets**
Tangible assets
4
Investments
5
**Current assets**
Debtors
6
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
7
**Net current assets**
**Net assets**
**Funds**
8
Unrestricted funds
Designated funds
Restricted funds
Endowment funds
**Shareholders' funds**|**2023**
**£**
-
332,424
332,424
871
404,199
405,070
(24,940)
380,130
712,554
110,952
4,527
504,833
92,242
712,554|871
364,562
365,433
(4,600)|**2022**
**£**
214
299,211
299,425
360,833
660,258
147,908
4,527
423,024
84,799
660,258|
|---|---|---|---|
Approved by the Parochial Church council on and signed on it's behalf by:
Rev Hannah Lane
Hilary Dunn
11
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Notes to the Accounts for the year ended 31 December 2023**
## **1 Diocesan Parish Share**
The total paid towards the diocesan parish share during the year amounted to £82,500 (2022: £12,250) towards an amount assessed by the Diocese of £82,500 (2022: £75,000) – a contribution of 100% of the assessed total.
The payment of £82,500 includes £15,756 Gift Aid collected and retained by the Diocese that went towards the Parish Share.
## **2 Major repairs**
A slight distinction is drawn between normal ongoing repairs expenditure and more costly usually larger repair projects or costs. The majority of these are planned but due to the nature of the Parish property some are unforeseen
Expenditure shown as major repairs during the year was:
|Walmsley
Parish Hall work
St Andrews
New boiler and central heating
**3**
**Employees**
Wages and salaries
Average number of persons employed by the parish
Boiler, heating and electrical
repairs|**2023**
**£**
-
10,148
26,880
37,028
**2023**
**£**
**-**
-|**2022**
**£**
2,870
-
0
2,870
**2022**
**£**
**-**
-|
|---|---|---|
12
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Notes to the Accounts for the year ended 31 December 2023**
## **4 Tangible fixed assets**
|**Cost**
At 1 January 2023
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022
**5**
**Investments**
Market value at 1 January 2022
Disposal proceeds
Net investment gains / (losses)
At 31 December 2023
**Historical cost**
Historical cost - original
Christ Church, Walmsley
Futures
CBF FI
CBF Inv
Capital
4% Cons
3.5% War
St Andrews
CBF FI
Investments at market value comprised:|**Equipment**
**£**
10,818
10,818
10,604
214
10,818
-
214|**Furniture &**
**Fixtures**
**£**
8,770
8,770
8,770
-
8,770
-
-
**2023**
**£**
299,211
33,213
332,424
101,511
**2023**
**£**
194,461
3,210
88,265
16,722
567
200
28,999
332,424|**Total**
**£**
19,588
19,588
19,374
214
19,588
-
214
**2022**
**£**
333,508
(34,297)
299,211
101,511
**2022**
**£**
172,624
2,934
81,098
15,284
567
200
26,505
299,212|
|---|---|---|---|
13
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Notes to the Accounts for the year ended 31 December 2023**
|**6**
**Debtors**
Other debtors
**7**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors|**2023**
**£**
871
**2023**
**£**
24,940
-
24,940|**2022**
**£**
871
**2022**
**£**
-
4,600
4,600|
|---|---|---|
## **8 Analysis of net assets by funds**
|Investments
Current Assets
**9**
**Revaluation reserve**
At 1 January 2023
At 31 December 2023|**Unrestricted**
**funds**
£
115,897
19,000
109,957|**Designated**
**funds**
£
-
4,527
4,527|**Restricted**
**Funds**
£
124,285
381,543
505,828
**2023**
**£**
423,024
423,024|**Endowment**
£
92,242
-
92,242
**2022**
**£**
426,725
426,725|**Total**
£
332,424
405,070
712,554|
|---|---|---|---|---|---|
## **10 Controlling party**
The Parish was under the control of the Parochial Church Council throughout the period under review.
14
## **The Parish of Christ Church, Walmsley with St Andrews, Bromley Cross Analysis of Movements in Funds in the year for the year ended 31 December 2023**
|**Income**
Expenses
Realised / Unrealised gains / (losses)
from investments
Other comprehensive income for the
financial year
Total comprehensive income for the
financial year
Funds at start of year|**£**
165,588
(214,357)
11,813
11,813
(36,956)
147,908
**Unrestric**
**ted**|**£**
197
(197)
-
-
-
4,527
**Designat**
**ed**|**£**
106,328
(38,476)
13,957
13,957
81,809
423,024
**Restricte**
**d**|**£**
-
-
7,443
7,443
7,443
84,799
**Endowm**
**ent**|**Balance**
**sheet**
**total**
**2023**
**£**
272,113
(253,030)
33,213
33,213
52,296
660,258|Balance
sheet total
2022
**£**
194,344
(134,894)
(34,296)
25,154
635,104|
|---|---|---|---|---|---|---|
The breakdown of the Restricted and Designated Funds in included in the Statement of Financial Activities
15
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees**
Charity Name The Parochial Church Council of the Ecclesiastical Parish of Christ Church, Walmsley with St Andrews, Bromley Cross
**On accounts for the year** 31[st] December 2023 **Charity no** 1165756 **ended (if any)**
**Set out on pages**
(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2023.
**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I am qualified to undertake the examination by being a qualified member of **examiner's statement** The Chartered Institute of Public finance and Accountancy
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed: Name:** Lesley A Kay
**Date:** 22 August 2024
1
**Oct 2018**
**IER**
## **Relevant professional qualification(s) or body (if any):**
Fellow of the Chartered Institute of Public Finance and Accountancy
**Address:** 7 Mauldeth Road Heaton Moor Stockport SK4 3NW
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**Oct 2018**
**IER**