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← The Parochial Church Council Of The Ecclesiastical Parish Of Mottram In Longdendale

2024-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St Michaels & All Angels, Mottram in Longdendale Annual Report and Financial Statements For the year ended 31[st] December 2024

Registered Charity Number 1168054

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

Contents Page
Trustees’ Annual Report 1
Independent Examiner's Report 10
Statement of Financial Actvites 11
Balance Sheet 12
Notes to the Financial Statements 13

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

Trustees’ Annual Report

for the year ended 31[st] December 2024

The Trustees present their annual report and the accompanying financial statements for the year ended 31 December 2024 . The financial statements comply with the current statutory requirements, the Charities Act 2011 and have been prepared in accordance with the Statement of Recommended Practice for Charities (FRS 102).

Aim and Purpose

We are the Church of England parish serving the communities of Mottram, Broadbottom and Hattersley East and together, we are ‘ seeking to know Christ and to make Christ known’.

St Michael & All Angels, Mottram Parochial Church Council (the PCC) has the responsibility of cooperating with the Incumbent, the Reverend Adele Bridle, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. As well as the Church itself, which is a Grade II* Listed Building, the PCC is also responsible for maintaining the Magdalene Centre and 59 Lower Market Street, Mottram.

We aim to be a growing fellowship of believers, warm in welcome, reverent in worship, gracious in witness and joyfully serving God and our community.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our Church, and to become part of our parish family. When planning our activities, the PCC has considered the Charity Commission’s guidance on public benefit, and in particular the specific guidance to charities for the advancement of religion. Our services and worship put faith into practice through prayer and scripture, music and sacrament. We try to enable ordinary people to live out their faith as part of our parish family, through:

To facilitate this work, it is vital that we maintain the fabric of both the Church and the Magdalene Centre.

Achievements and performance

We started the year in vacancy and with a very cold church as our heating system had been removed to facilitate work on the bell frame. After considering moving to another location, we agreed to carry on in the church and hoped that those who didn't feel able to attend would come back when the warmer months started. We were heartened by the response from the congregation.

Work on the Parish Profile commenced and we consulted with the congregation as to their vision for our new Vicar. Our thanks go to Mick Boyle and Pat Hall, our Parish Representatives, who led on this.

The application for funding from the Heritage Lottery fund was also ongoing at this time and our thanks go to Mick Boyle who facilitated this. Throughout the year we received regular updates as to theprogress of the bid and we were eventually able to confirm a start date for the installation of the heating system and the work on the tower roof.

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

A Finance Team had been appointed by the PCC and they were engaging with a new accounting system - Myfundaccounting - with the assistance of Sharon Taylor-Booth, Assistant Accountant. This process is still ongoing and we are extremely grateful to Sharon for all her hard work and guidance. This new system enabled a more precise report of our finances to be produced to the PCC at each meeting, so we had a better understanding of our income and expenditure. As the year progressed we felt able to increase our monthly payment to the Diocese for the Parish Share and by early in the following year we had paid the full amount.

Although we were without an incumbent the Meeting of Parishioners and the Annual Parochial Church Meeting still had to take place and all the necessary arrangements were undertaken by our Secretary, and all the required reports produced. In the absence of a Minister it was chaired by one of the Church Wardens as the Vice Chair.

By September the appointment of our new Vicar, the Rev'd Adele Bridle, had been announced and we began to prepare for her collation/induction service. This was held on 10th October in the presence of Bishop Mark (Chester) and many of the local clergy including Father Don from the Catholic Church in Broadbottom. The event was also attended by our local Member of Parliament, Jonathan Reynolds and the Mayor of Tameside, Betty Affleck and her Consort.

Once Rev'd Adele was in post we were able to look at the requirements of the Heritage Lottery Fund with regard to community engagement.

Worship and Prayer

Although we were in vacancy for most of the year, we still held a service of Holy Communion (85) on each Sunday. Either at 9.15am or the main service at 10.30am. 7 services of Morning Prayer were held. We held an Easter service for the local primary school, celebrated Maundy Thursday and Good Friday, commemorated our lost loved ones in a Memorial Service, marked Remembrance Sunday, celebrated the birth of Our Lord with a service of 9 Lessons and Carols and of course the Children's Nativity. Our grateful thanks to the following clergy for their assistance in these services and for funerals/interment of ashes, baptisms and weddings: Lynn Boyle, Gill Goodwin, Ed McKenna, Phillip Brierley, Tony Grant, Charlie Laver, Derek Akker and Martin Dowland. We are also grateful to Mick Boyle, Reader, and David Russell, who participated and led services when required.

As well as our regular services, we enabled our community to celebrate and thank God at the milestones of the journey through life. There have been5baptisms, 3weddings and 15 funerals during the year. We also interred 3sets of cremated remains in our Memorial Garden.

Special thanks go to Colin the Donkey and Olwen, his owner. Colin and Olwen visited us on two occasions this year, on Palm Sunday and of course, during the Nativity at Christmas. It is the highlight of our year!

With the arrival of Rev'd Adele, we looked forward to engaging with her Ministry and supporting her in her role as she led us into a New Year.

Deanery Synod

Two members of the PCC sit on the Mottram Deanery Synod. This provides the PCC with a link with the churches around us, and also with the Diocese as a whole. It also receives reports from the General Synod. During the year the following matters were discussed:

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

The March meeting was at St James, Millbrook when Jon Pocock, the Diocesan Strategy Director was welcomed. He was presenting the Diocesan Vision which has been built on the Vision cafes that Harriet Roberts took around the Diocese, including holding one for our Deanery and visiting a couple of Churches in the Deanery.

The next meeting was at St Mary’s, Hollingworth in June, which was also the Deanery AGM. At the AGM it is suggested that each Church should make a donation to the Deanery of £50. This money can then be used to invite speakers, paying their expenses. Following the short AGM a team from the Message Trust gave us a presentation to update us on the effectiveness of their ‘No more Knives’ tour and how this was received in each of the schools that they visited.

The other meeting of the year was held at Holy Trinity, Gee Cross where Katy Hererra, the Diocesan Children’s, youth and family worker was the speaker. She shared several stories about what is going on in the Diocese and encouraged each Church on their current projects. She outlined resources that are available for churches within the Diocese.

Church Fabric

A new bell frame was installed in 2023 and the bells themselves refurbished.To access the work to the bell frame it had necessitated the complete removal of the church heating system, which was in the tower, beneath the bell frame.The old system was inefficient and was a major contributory factor to the damp environment within the building. This necessitated a new, more efficient and eco friendly system to be installed. We worked with our Church Architect to produce plans. The grants received enabled us to install a Air Source Heat Pump. After struggling through the previous Winter with no heating we were delighted that the system was fully functioning in time for the cold weather this year.

The repair to the Tower roof was identified in the Quinquennial report of 2022 and further mentioned in relation to water ingress in the Tower by Historic England in the Building at Risk Register.Closer inspection by architects revealed that a complete replacement of the Tower Roof was required which would be classed as a like for like repair.

We are grateful for the following funding: Heritage Lottery Fund £247,361, Benefact Trust £5,200, Garfield Weston £15,000, Listed Place of Worship £45,407, Cheshire bell-ringers - £7500, Sharp Trust £400and an anonymous donation of £5,000 from a member of the congregation.

During the vacancy we were also responsible for the Vicarage, which was visited at least once a week. This also necessitated the repatriation of some 50,000 bees from the loft.

Mission and Evangelism

Our Parish Magazine is published monthly and is available online and paper copies in Church. It is also delivered by volunteers around the Parish. Church notices and activities/events are included and local businesses can pay to advertise. Approximately 220 are printed each month, 174 delivered by hand, 16posted and the remainder go into Church. Free copies go to Mottram Primary School, Broadbottom Drop-in centre, Hattersley Library, County Archivist, Local Histories Librarian, Tameside and Glossop Advertiser, Hattersley Neighbourhood Partnership, Hattersley Children's Centre, Tesco, Lowry Court, Balmoral Nursing Home and Hope Church.

With the arrival of Rev'd Adele we are hoping to form closer links with the local churches. But for many years now we have joined with our friends at St Barnabas, Hattersley for their Wednesday morning communion service.

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

On Monday mornings, at the Community Centre, our "First Steps" group meets in term time. This is for parents/guardians of babies and toddlers. There they enjoy games and snacks for a small fee. We restarted the "Place of Welcome" at the Community Centre late in the year. This takes place on Wednesdays between 12pm - 2pm and is free to all those who attend. We provide hot drinks, light snacks and a warm welcome.

Sunday School is held for primary school age children every week except for the monthly All Age Service. The children work, pray and have fun together and share their achievements with the congregation, bringing smiles and joy to all!

Our dedicated team of Pastoral Workers maintains links with members of the church who are no longer able to attend due to ill health, either permanently or temporarily. This includes home visits with communion and hospital visiting.

A small number of cooks from our congregation provide frozen meals for "Spotlight" - this is a charity which provides hot meals for the homeless in Greater Manchester and for local families in crisis. An average of 18 meals are provided every 5-6 weeks.

We also support the Hattersley Foodbank, based at St Barnabas Church in Hattersley. Members of the congregation are encouraged to bring weekly donations and our Harvest collection goes to them.

Other Activities

The Magdalene centre was not being used for church activities in 2024. However, it continued to be used as a much needed space for wrap around childcare for Broadbottom CE Primary, provided by Appleton Day Care. In addition, the hall was available to hire for one off users (birthdays and wedding banquets and fundraisers for the community pub) and regular community groups. These included; Pilates for pensioners in the community, HIVE a youth drama group, Beavers and Cubs. The community in Broadbottom are very grateful for the space provided in the Magdalene Centre.

Plans for the Future

Since 2025 we as a church have been preparing to revise our vision and mission statements (running PCC tonight, prayer course, sermon series, Away Days, unity services) as well as completed projects started before the arrival of a new vicar.

The main project to complete was the community element of the NLHF bid. We have completed much of the commitments made; school heritage visits, children’s heritage trail, an adendum to the guidebook ‘What’s not in the Guidebook,’ online video tours of the heritage (including a new website platform with ability to do this), a drop in café and are beginning to host a variety of concerts such as brass band. The Heritage weekend gave us much opportunity to support the completion of our bid, raising funds for The Friends of Mottram Parish Church to help preserve the fabric of the building into the future. By the end of November 2025 we are to complete our paperwork evidencing how we have engaged in the community element of the project. Going forwards, we endeavour to continue with posting videos, using the children’s heritage trail with some more classes from a local school due to visit and building on the concert program.

Moving into 2026, we will start exploring our new vision, looking at how Jesus brings life (John 10:10) and how in turn we receive, share together and bring life to our community in His name. We hope the process of working out together what this will look like will sharpen our focus in the upward, inward, outward activities we engage in – looking at what needs to stay, what needs to change or what new thing needs to happen. One of our main focuses will be growing our work with children, families and young people. We have seen new faces at church over the last year (including an adult baptism and confirmation service for 3 people aged between 18-33). It is an exciting time for Mottram Parish as we seek God’s face and join Him in His life-giving mission in Mottram Parish and beyond.

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

The updating of our systems and processes will also continue into 2026; honing our new platforms and systems and continuing to develop as a PCC. Over the coming years, we also are hoping to grow a staff team to support us in our new vision, mission and ministry (for example a parish co-ordinator and youth worker) as well as developing our lay volunteers.

Financial Review

In 2024, the Bell Tower and Heating project has dominated both our operational work and our financial affairs.

Overall income for 2024 was £499,325 compared to £94,937 in the prior year – an apparently impressive increase of £404,388. We need to dig a little deeper to understand underlying trends. Most of this increase relates to the restricted grants we have received with respect to the Bell Tower and Heating project ( £249,180) and Listed Places of Worship Scheme grants of around £37,000 from the Pathway project we undertook in 2023, together with our legacy blessings of £118,525. We have taken the initial decision to designate this legacy income to cover non routine expenses that both the church and family members will see as a dedication to the memory of those generously given and now passed on.

Our core operating activities are funded through our unrestricted or general fund. Unrestricted income year on year has in comparison to total income remained relatively stable at £94,655 compared to £82,351- the £12,304 increaseincludes getting back on top of gift aid claims and pleasingly to rises in congregational giving year on year for which we are thankful for. However, our unrestricted day to day expenditure at £118,024 is not covered by our in- year general income. Our day to day expenditure appears to have risen year on year, but expenditure in 2023 (during interregnum) at £70,000 did not include a contribution to parish share. We have restarted our contributions in 2024, paying £50,100.

Theremainder of our expenditure in 2024, related tothe restricted purpose expenditure of £188,257 spent predominately on the Bell Tower & Heating project – the core infrastructure works were substantially completed by the end of 2024, with the final works and engagementactivitiescontinuing into 2025.

The increase in income this year over £250,0000 thresholdhas also meant that we needed to change the basis of accounting and format of our financial statements to be compliant with the Charity Statement of Recommended Practice( FRS102). This has resulted in a prior year adjustment to recognize an investment unit fund at CCLA of £6,420 and during the year we updated the classification of our rental property at 59 Lower Market Street from tangible fixed assets to investment property. This reclassificationmeant that we had to change the valuation basis from cost to fair value to comply with the Charity SORP. We have recognized a change in valuation of £95,207 up to £210,000 for this property in the financial statements for the year ended 31 December 2024.

Our total funds as at 31 December 2024 stand at £596,162, including the property at £210,000. However, if we exclude the property, out funds stand at £386,162 ( 2023: £194,844 restated on a comparable basis) split as general unrestricted funds of £32,850, designated funds of £223,509 and restricted funds of £129,803.

Reserves Policy

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

The PCC is in the process of reviewing and formulating its reserve policy requirements for the future.There will be a focus on ensuring that there is an adequate cushion of unrestricted funds to allow the day-to-day operations of the parish to continue unhindered financially for at least 3-6 months. As at the 31 December 2024, the unrestricted general fund and free (un designated ) reserves stood at £32,850. This equates to 3.5 months of unrestricted operating expenditure (using 2024 as a comparative year).

However, the PCC has designated all of the substantial legacy income ( £118,525) it was entitled to in 2024 to fund non routine expenditure. The balance of these new designated legacy funds as at 31 December 2024 is £116,213 which could be returned to free reserves if circumstances require.

Risk Management

The PCC is in the process of formally documenting their assessment of the major risks to which the parish is exposed to and their mitigation activities.

Going Concern

The PCC consider that it is appropriate to prepare the financial statements on a going concern basis. They have assessed the parish’s ability to continue by reviewing their plans for 2025-2026 having due regard to the level of regular income and known grant funding commitments.There are no material uncertainties related to events or conditions that may cast significant doubts upon the PCC’s ability to continue as a going concern.

Safeguarding

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).At every PCC meeting we receive a report from our Safeguarding Lead, as well as an Annual Report. The Safeguarding Lead ensures that all the required DBS checks are undertaken and relevant training given. She is also working on producing a job description for all volunteer roles. Volunteers

The members of the PCC would like to thank all the volunteers who work so tirelessly to make our Church a lively and vibrant community.

Structure, Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. The Council comprises the Incumbent, the Churchwardens, a representative of the Readers, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. Members of the congregation are always encouraged to join the Electoral Roll, and to consider standing for election to the PCC.

PCC members on appointment receive an inductionthat includes the Charity Commission guidance on being a trustee and the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules.

The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financial matters. The PCC meets monthly. The full PCC met12 times during the year. Several meetings were held via email and these mainly concerned the authorising of the payment of bills in respect of the tower and heating work.Seperate minutes were not produced for each email meeting but all decisions were noted in the minutes of the next PCC meeting following.

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

All approved minutes, except those deemed by the PCC to be confidential, are placed on the church noticeboard.

Presently, we do not have any sub committees

The Standing Committee consists of the Vicar, Churchwardens, Secretary and Treasurer. This is the only committee required by law and has the power to transact business of the PCC between its meetings, subject to any direction of the Council. It meets as and when is required with no set pattern. It met once during 2024.

Administrative Information

The Church is situated at War Hill, Mottram in Longdendale, SK14 6JL and is part of the Deanery of Mottram, in the Diocese of Chester. The correspondence address via the PCC Secretary is 2 Riverbank Way, Glossop SK13 8SN.

The PCC is a body corporate (PCC Powers Measure 1956, and the Church Representation Rules 2022) and registered with the Charity Commission, Charity Number 168054.

PCC members who have served from 1stJanuary 2024 untl the date this report was approved were: served from 1stJanuary 2024 untl the date this report was approved were:
The Incumbent The Rev Adele Bridle Chair – from 10 October 2024
Churchwardens Robert Joy
Kevin Hall
Deanery Synod Reps Dorothy Stringer
Sandra Gateley
Elected Members
Charmian Wilby
Patricia Hall
Kathleen Best Secretary
Dejan Melovic
Margaret Taylor
Jean Russell Treasurer to the PCC
Bankers Virgin Money
47 Market Place
Oldham, OL1 3AB
Investment Manager CCLA
One Angle Lane
London, EC4R
Independent Examiner Melanie Crooks
Melanie Crooks Associates Limited
Bellfeld House
33 Staford Road
Bloxwich, WS3 3NJ

Statement of PCC responsibilities

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

The PCC members are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the PCC Members to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the parish and of the incoming resources and application of resources of the parish for that period.

In preparing these financial statements, the PCC Members are required to:

The PCC Members are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the parish and enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the PCCs (Powers) Measure 1956, the Church Representation Rules and the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the parish and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the PCC on 25th October 2025and signed on its behalf by:

Revd Adele Bridle (Chair)

Kathleen Best (Secretary )

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

Independent Examiners Report to the Parochial Church Council of the Ecclesiastical Parish of Mottram in Longdendale - Charity number 1168054(“the Parish”)

I report to the members of the Parochial Church Council on my examination of the accounts for the Parish for the year ended 31 December 2024 which are set out on pages 11 to 27

Responsibilities and basis of report

As members of the Parochial Church Council you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Melanie Crooks Date 26.10.2025 Melanie Crooks Associates Limited Bellfield House Bloxwich

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

West Midlands WS3 3NJ

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale STATEMENT OF FINANCIAL ACTIVITIES Year Ended 31 December 2024

Unrestricted Designated Restricted Total Total 2023
Funds Funds Funds 2024 Restated
Notes £ £ £ £ £
INCOME FROM
Donatons and legacies 2a 53,892 118,525 286,145 458,562 57,124
Actvites for generatng funds 2b 2,189 - - 2,189 2,104
Charitable actvites 2c 27,237 - - 27,237 19,324
Investments 2d 11,337 - - 11,337 7,802
Other income 2e - - - - 8,583
______ ______ _____ ______ ______
TOTAL INCOME 94,655 118,525 286,145 499,325 94,937
______ ______ _____ ______ ______
EXPENDITURE ON
Raising funds 3a (1,784) - - (1,784) (2,798)
Charitable actvites 3b (116,240) (2,196) (188,257) (306,693) (198,759)
______ ______ _____ ______ ______
TOTAL EXPENDITURE (118,024) (2,196) (188,257) (308,477) (201,557)
______ ______ _____ ______ ______
Net income/(expenditure) before (23,369) 116,329 97,888 190,848 (106,620)
investment gains/(losses)
Net gains/(losses) on investments 11 471 95,207 - 95,678 -
______ ______ _____ ______ ______
NET INCOME/(EXPENDITURE) (22,898) 211,536 97,888 286,526 (106,620)
Transfers 11 (1,643) 874 769 - -
Funds B/F (as originally stated) 409,836
Prior Year Adjustment 6,420
______ ______ _____ ______ ______
Funds B/F (restated) 57,391 221,099 31,146 309,636 416,256
________ ________ _____ ________ ________
Funds C/F 11 32,850 433,509 129,803 596,162 309,636

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale BALANCE SHEET

Year Ended 31 December 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS Restated
Tangible fixed assets 6 3,536 114,793
Investment property 7 210,000 -
Investments 8 25,455 23,642
____ ____
238,991 138,255
CURRENT ASSETS
Debtors and prepayments 9 85,651 -
Cash at bank and in hand 281,597 174,300
_______ _______
367,248 174,300
LIABILITIES
Creditors - amounts falling due within (10,077) (2,919)
one year 10
_______ _______
(10,077) (2,919)
Net current assets 357,171 171,381
____ ____
Total assets less current liabilities 596,162 309,636
____
NET ASSETS 596,162
____		 309,636
____
PARISH FUNDS
Unrestricted reserves
General 32,850 57,391
Designated 433,509 221,099
____ ____
11 466,359 278,490
Restricted reserves 11 129,803 31,146
____ ____
596,162
____		 309,636
____

The Statement of Financial Activities, Balance Sheet and the Notes for part of the financial statements. These financial statements were approved and authorized for issue by the PCC on 25th October 2025and were signed on its behalf by:

Revd Adele Bridle Jean Russell

PCC Chair

PCC Treasurer

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

1. Accounting policies

Basis of preparation

The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 together with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102).

The financial statements have been prepared under the historic cost convention except for the valuation of investment assets, which are shown at fair value.

The PCC meets the definition of a public benefit entity under FRS 102.

Going concern

The PCC members assess whether the use of the going concern principle is appropriate i.e. whether there are any principal uncertainties, related events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The PCC members make this assessment in respect of the period of at least one year from the date of the authorization for issue of the financial statements and have concluded that the PCC has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the PCC’s ability to continue as a going concern thus they continue to adopt the going concern basis of accounting in preparing the financial statements

The principal accounting policies and estimation techniques are as follows:

Income

All income is included in the Statement of Financial Activities when thePCC is legally entitled to them as income or capital respectively, ultimate receipt is probable and the amount to be recognised can be quantified with reasonable accuracy.

Donations and legacies

Such voluntary income is recognised when the cash is received. Any Gift Aid thereon is accounted for a receivable basis and is added to unrestricted funds as appropriate. Where the use of income has been restricted in accordance with the donor’s wishes, donations and appeals income is credited to an appropriate fund until it can be spent for the purpose for which it was given.

Legacies

Legacies are accounted for on a receivable basis. Pecuniary legacies are recognised following formal notification from the estate. Residuary legacies are recognised only when the PCC’s interest can be ensured, which is normally on the grant of probate. Where there are uncertainties surrounding the measurement of the PCC’s entitlement to an estate no income is recognised until the uncertainty is resolved.

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Grants

Grant income is recognized when the amount can be measured reliably and thereis clear entitlement and certainty of receipt. Grants received which are subject tot pre conditions for entitlement or use by the donor which have not been met at the year end are included in creditors.

Activities for generating funds and church activities

Income from activities for generating funds and church activities is recognised in the period to which it relates.Rental income is recognized when the rent is due. Where income is received in advance, it is recognised in the year in which the event takes place that it relates to.

1. Accounting policies (continued)

Expenditure

Liabilities are recognized as soon as there is a legal or constructive obligation committing the PCC to pay out resources. Expenditure is accounted for on an accruals basis.

Raising funds

Raising funds includes the costs of the investment property.

Charitable activities

Costs of charitable activities relate to the work carried out on the core purposes of the PCC including ministry and mission activities and the upkeep of the church building and administration costs.

Tangible fixed assets

Consecrated land and buildings and moveable church furnishing

Consecrated and beneficed property is excluded from the accounts by s10(2)(a) of the Charities Act 2011.

No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

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The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Freehold property

Freehold property is valued at purchase price. In the opinion of the PCC members, depreciation of freehold properties would be immaterial and has not been charged. The members carry out an annual impairment review, and in their opinion no provision is necessary in respect of the value at which freehold properties are included in the financial statements.

Other tangible fixed assets

Other tangible fixed assets are recognised at cost. Individual assets with a purchase price less than £1,000 are written off when the asset is acquired.

Depreciation has been provided on other fixed assets on a straight-line basis in order to write off the cost of the assets over the their estimated useful lives – for equipment this is over 4 years.

Investment properties

Investment properties are included in the balance sheet at theirfair value which equates to open market value in accordance with FRS 102 and are not depreciated.

Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The SOFA includes net gains and losses arising on revaluations and disposals throughout the year.

1. Accounting policies (continued)

Debtors

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for any amounts that may prove uncollectable. These are recognised initially at the settlement amount. Prepayments are valued at the amount prepaid, net of any trade discounts due.

Creditors

Creditors are recognised when the PCC has an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount that the PCC anticipates it will pay to settle the debt or the amount it has received as advanced payment for the goods or services it must provide.

15

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Funds

General unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.

Designated funds are those which have been allocated by the PCC for particular purposes.

Restricted funds are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of the church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

16

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

2
Income from:
2024
2024
2024
Unrestricted
Funds
Designated
Funds
Restricted
Funds
£
£
£
2a)
Donatons and legacies
Planned giving
33,733
-
133
Loose Plate Collectons
3,684
-
-
Digital Giving
1,862
-
-
General donatons and appeals
150
-
5,000
Gif aid recoverable
14,463
-
-
Legacies
-
118,525
Grants
-
-
281,012
___
__
___
53,892
118,525
286,145
Analysis of Grants:
Natonal Lotery Heritage Fund
-
-
197,888
Listed Places of Worship Scheme
-
-
55,024
Benefact Trust
-
-
5,200
Chester Guild of Bell Ringers
-
-
7,500
Garfeld Weston
-
-
15,000
Other grants
-
-
400
__
___
__
-
-
281,012
2b)
Actvites for generatng funds
Parish Magazine - Advertsing
946
-
-
Flag Flying
230
-
-
Other fundraising
1,010
-
-
___
__
___
2,189
-
-
2c)
Income from charitable actvites
Weddings, Christenings & Funerals
5,761
-
-
Church Hall letngs
12,999
-
-
Parish Magazine sales
1,924
-
-
Other income
6,553
-
-
__
___
__
27,237
-
-
2d)
Investments
Dividends and interest
3,687
-
-
Rental – 59 Lower Market Street
7,650
-
-
___
__
___
11,337
-
-
2e)
Other income
-
-
-
__
___
__
Total income
94,655
118,525
286,145
___
__
______		 2024
Total
Funds
£
33,866
3,684
1,862
5,150
14,463
118,525
281,012
______
458,562
197,888
55,024
5,200
7,500
15,000
400
______
281,012
946
230
1,010
______
2,189
5,761
12,999
1,924
6,553
______
27,237
3,687
7,650
______
11,337
-
___
499,325
___

17

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Prior year comparatives:

2
Income from:
2023
2023
2023
Unrestricted
Funds
Designated
Funds
Restricted
Funds
£
£
£
2a)
Donatons and legacies
Planned giving
36,604
-
136
Loose Plate Collectons
3,315
-
-
Digital Giving
1,097
-
-
General donatons and appeals
1,395
-
-
Gif aid recoverable
2,141
-
-
Legacies
-
-
-
Grants
636
-
11,800
___
__
___
45,188
-
11,936
Analysis of Grants:
Places of Welcome grant
-
-
9,800
Acton Together/ Zumba
-
-
2,000
Other grants
636
-
-
__
___
__
636
-
11,800
2b)
Actvites for generatng funds
Parish Magazine - Advertsing
1,165
-
-
Flag Flying
30
-
-
Other fundraising
909
-
-
___
__
___
2,104
-
-
2c)
Income from charitable actvites
Weddings, Christenings & Funerals
2,352
-
-
Church Hall letngs
11,402
-
-
Parish Magazine sales
1,154
-
-
Other income
3,766
650
-
__
___
__
18,674
650
-
2d)
Investments
Dividends and interest
712
-
-
Rental – 59 Lower Market Street
7,090
-
-
___
__
___
7,802
-
-
2e)
Other income
8,583
-
-
__
___
__
Total income
82,351
650
11,936
___
__
______		 2023
Total
Funds
£
37,740
3,315
1,097
1,395
2,141
-
12,436
______
57,124
9,800
2,000
636
______
12,436
1,165
30
909
______
2,104
2,352
11,402
1,154
4,416
______
19,324
712
7,090
______
7,802
8,583
___
94,937
___

18

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

3
Expenditure on:
2024
2024
2024
Unrestricted
Funds
Designated
Funds
Restricted
Funds
£
£
£
3a)
Raising funds
Magazine expenses
216
-
-
Property costs – 59 Lower Market St
604
-
-
Property management costs
918
-
-
Other fundraising costs
46
-
-
___
__
__________________
Total raising funds expenditure
1,784
-
-
3b)
Charitable actvites
_Ministry & Mission:
Missional Giving
586
-
-
Room Hire
599
-
180
Outreach
126
-
976
Wages & Salaries
9,893
-
-
Incumbent working expenses
157
595
-
Supervision of Clergy
-
-
-
Vicarage costs
2,775
-
-
Service costs
8,491
900
Parish Share contributon
50,100
-
-
___
__
__________________
_Subtotal Ministry & Mission
72,727
1,495
1,156
Building & administraton:
Church running costs
15,027
-
-
Wages & Salaries
8,051
-
-
Church regular maintenance
2,555
-
-
Upkeep churchyard
-
-
Administraton expenses
3,546
(116)
-
Depreciaton
-
817
-
Independent examiner's fee
1,600
-
-
Hall running costs
12,734
-
-
Legal and professional fees
-
-
-
Church major works
-
-
187,101
___
__
__________________
_Subtotal Building & administraton
43,513
701
187,101
___
__
____
Total charitable expenditure
116,240
2,196
188,257
Total expenditure
118,024
2,196
188,257		 2024
Total
Funds
£
216
604
918
46
______
1,784
586
779
1,102
9,893
752
-
2,775
9,391
50,100
______
75,378
15,027
8,051
2,555
-
3,430
817
1,600
12,734
-
187,101
______
231,315
_______
306,693
308,477

19

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Prior year comparatives:

3
Expenditure on:
2023
2023
2023
Unrestricted
Funds
Designated
Funds
Restricted
Funds
£
£
£
3a)
Raising funds
Magazine expenses
274
-
-
Property costs – 59 Lower Market St
874
-
-
Property management costs
997
-
-
Other fundraising costs
653
-
-
___
__
__________________
Total raising funds expenditure
2,798
-
-
3b)
Charitable actvites
_Ministry & Mission:
Missional Giving
132
-
-
Room Hire
104
-
Outreach
-
417
Wages & Salaries
1,085
12,500
-
Incumbent working expenses
1,065
-
Supervision of Clergy
135
-
-
Vicarage costs
4,451
-
-
Service costs
3,951
Parish Share contributon
600
-
-
___
__
__________________
_Subtotal Ministry & Mission
11,523
12,500
417
Building & administraton:
Church running costs
17,804
-
-
Wages & Salaries
8,054
-
-
Church regular maintenance
14,245
22,440
470
Upkeep churchyard
298
15,516
-
Administraton expenses
4,280
-
Depreciaton
-
Independent examiner's fee
-
-
Hall running costs
10,716
-
-
Legal and professional fees
919
-
-
Church major works
-
79,557
-
___
__
__________________
_Subtotal Building & administraton
56,316
117,533
470
___
__
____
Total charitable expenditure
67,839
130,033
887
Total expenditure
70,637
130,033
887		 2023
Total
Funds
£
274
874
997
653
______
2,798
132
104
417
13,585
1,065
135
600
______
24,440
17,804
8,054
37,155
15,814
4,280
10,716
919
79,557
______
174,319
_______
198,759
201,557

20

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS

Year Ended 31 December 2024

4 Staff costs

Staf costs
2024 2023
£ £
Wages and salaries 17,631 21,159
Social security costs 313 480
Employer's pension - -
contributons
______ ______
17,944 21,639
2024 2023
Average number of employees 4 4

During the year the PCC did not employ anyone who earned £60,000 per annum or more (2023: none).

The PCC offers a pension scheme arrangement to its employees, however all 4 employees have opted out of the arrangement (2023: 4 employee opt outs).

5 Trustees and Related Party Transactions

Dejan Melovic is a member of the PCC, he rents from the PCC the property at 59 Lower Market Street via an independent property agent. During the year ended 31 December 2024, rental income of £7,650 was due to the PCC (2023:£7,090) and there were no balances outstanding at the year end date (2023:£nil).

Kevin Hall is a member of the PCC and during the year ended 31 December 2024, he was employed as a verger. Remuneration totaling £ 420 was payable for duties during the year (2023:£455).

Clergy and PCC members claimed reimbursement of expenditure on behalf of the parish of £2,135 for 6 members.No other transactions were undertaken with any other PCC member, persons closely connected to them or related parties.

Trustee indemnity insurance with a liability cover of £250,000 has beentaken out within the Parish Guard insurance policy premium with Ecclesiastical Insurance.

21

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

6 Tangible fxed assets Designated Designated
fund fund
59 Lower Equipment
Market Street Total
£ £ £
Cost
As at 1 January 2024 114,793 - 114,793
Additons 4,353 4,353
Transfer to investment property (114,793) (114,793)
_______ _______ _______
As at 31 December 2024 - 4,353 4,353
Accumulated Depreciaton
As at 1 January 2024 - - -
Charge for year - 817 817
_______ _______ _______
As at 31 December 2024 - 817 817
Net book value
As at 31 December 2024 -
_______		 3,536
_______		 3,536
_______
As at 31 December 2023 114,793
_______		 -
_______		 114,793
_______

The property at 59 Lower Market Street was transferred from fixed assets to investment property during the year ended 31 December 2024. The PCC considered that this change in classification better reflected its purpose for the parish.

7 Investment property Designated
Fund
£
As at 1 January 2024 -
Transfer from tangible fxed assets (note 6) 114,793
Revaluaton to fair value 95,207
______
As at 31 December 2024 210,000
______

The property at 59 Lower Market Street was transferred from fixed assets to investment property during the year ended 31 December 2024. The PCC considered that this change in classification better reflected its purpose for the parish. Upon transfer to investment property classification, the property was revalued to fair value. The PCC considered the fair value of the property by reference to the online market indices available. It will be reviewed by the PCC on an annual basis.

22

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Investments CCLA CCLA
Deposits Investment Total
Units
At Market Value: £ £ £
As at 1 January 2024 (originally stated) 17,042 - 17,042
Prior Year Adjustment 6,420 6,420
______ ______ ______
As at 1 January 2024 (restated) 17,042 6,420 23,462
Reinvested income 1,522 - 1,522
Change in Market Value in year 324 147 471
______ ______ ______
As at 31 December 2024 18,888
______		 6,567
______		 25,455
______
Unrestricted Restricted Total fund
fund fund
£ £ £
CCLA Deposits 1,846 17,042 18,888
CCLA Investment 6,567 - 6,567
______ ______ ______
Total 8,413
______		 17,042
______		 25,455
______

8 Investments

The prior year adjustment with respect to the recognition of the CCLA investment units occurred as the parish moved from Receipts and Payments Accounts to Accruals Accounts.

9 Debtors receivable within 1 year

Gif Aid Recoverable
Grant debtor
Prepayments
Other debtors		 2024
2023
£
£
14,463
-
36,832
-
331
-
34,025
-
-
___
__
85,651
____
_______

10 Creditors payable within 1 year

Accruals
Retenton creditor
Deferred income
Agency collecton creditor		 2024
2023
£
£
1,755
23
3,553
-
-
684
4,769
2,212
__
__
10,077
2,919
__
__

23

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

11 Funds

Unrestricted
General fund
Unrestricted
Designated
fund:
Band legacy
Cox legacy
Investment
Property
Hill Bequest
Lamb legacy
Pathway
Swann legacy
Restricted
fund
Bell ringers
Bell Tower
Broadbotom
Bell ringers
2021
Motram
Places of
Welcome
Zumba
Sundry
Total funds		 At 1 Jan
2024
Originally
stated
Prior
Adjustmen
t
At 1 Jan
2024
Restated
Income
Expenditure Transfers
Gains
At 31
Dec
2024
£
£
£
£
£
£
£
£
50,971
6,420
57,391
94,655
(118,024)
(1,643)
471
32,850
-
-
-
3,500
-
-
-
3,500
-
-
-
3,000
(595)
-
-
2,405
114,793
-
114,793
95,207
210,000
100,986
-
100,986
116
6,194
-
107,296
-
-
-
10000
(1,717)
-
8,283
5,320
-
5,320
-
(5,320)
-
-
-
-
-
102,025
-
-
102,025
221,099
-
221,099
118,525
(2,196)
874
95,207
433,509
13
-
13
36,834
(3,553)
(15)
-
33,279
-
-
-
249,180
(183,548)
-
65,632
1,777
-
1,777
-
-
-
1,777
2,672
-
2,672
131
-
15
-
2,818
15,265
-
15,265
-
-
-
15,265
9,800
-
9,800
-
(200)
-
9,600
1,583
-
1,583
-
(956)
805
-
1,432
36
-
36
-
-
(36)
-
-
31,146
-
31,146
286,145
769
-
129,803
303,216
6,420
309,636
499,325
(308,477)
-
95,678
596,162

Details of the funds are as follows:

24

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Unrestricted funds

General fund – the general fund is the PCC’s unrestricted, undesignated fund available for any of the PCC’s purposes without restriction

Designated funds:

Legacy funds –holds legacies received in 2024 for non routine expenses which can be clearly identified by the church and family members.

Hills legacy – relates to a legacy received in 2021 and designated for bell frame repair, path work and 3 year funding for a family worker.

Investment Property – this relates to the value of the property at 59 Lower Market Street, formerly used as the curate house.

Pathway fund – relates to funds set aside for the pathway renovation project.

Restricted funds

Places of Welcome fund – funds received to establish a places of welcome project.

Zumba fund – funds received to establish a Zumba/ activity project.

Bell Ringers and 2021 Bell Ringers funds – funds received to support maintenance and upkeep of the bells

Bell Tower & Heating fund – relates to the bell tower and heating project.

Broadbottom fund – a historic fund for the church community of Broadbottom

Mottram fund – a historic fund for the church community of Mottram.

Transfers between funds

Details of inter fund transfers in the year are as follows:

Unrestricted Designated Restricted

25

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

Restricted Bell Ringers to Restricted Bell Ringers 2021
Designated Pathways to Unrestricted
Unrestricted general to Hills Bequest designated
Unrestricted general to Zumba restricted
Restricted sundry to Unrestricted general
Total transfers between funds		 £
£
£
15
(15)
5,320
(5,320)
(6,194)
6,194
(805)
805
36
(36)
(1,643)
874
769

12 Analysis of Assets and liabilities between funds

Tangible Fixed Assets
Investment Property
Investments
Debtors
Cash at bank
Creditors less than 1 year		 2024
2024
2024
2024
General
Designated
Restricted
Total
£
£
£
£
3,536
3,536
210,000
210,000
8,413
17,042
25,455
14,794
70,857
-
85,651
11,398
149,116
121,083
281,597
(1,755)
(8,322)
(10,077)
32,850
433,509
129,803
596,162
Prior year comparatves:
Restated
Tangible Fixed Assets
Investment Property
Investments
Debtors
Cash at bank
Creditors less than 1 year		 2023
2023
2023
2023
General
Designated
Restricted
Total
£
£
£
£
114,793
114,793
-
-
-
-
6,420
17,042
23,462
-
-
-
-
51,562
106,422
16,316
174,300
(591)
(116)
(2,212)
(2,919)
57,391
221,099
31,146
309,636

13 Prior year Statement of Financial Activities

26

The Parochial Church Council of the Ecclesiastical Parish of St Michael & All Angels, Mottram in Longdendale

NOTES TO THE FINANCIAL STATEMENTS Year Ended 31 December 2024

As originally stated Unrestricted Designated Restricted Total
Funds Funds Funds 2023
Notes £ £ £ £
INCOME FROM
Donatons and legacies 45,188 - 11,936 57,124
Actvites for generatng funds 2,104 - - 2,104
Charitable actvites 18,674 650 - 19,324
Investments 7,802 - - 7,802
Other income 8,583 - - 8,583
TOTAL INCOME 82,351 650 11,936 94,937
EXPENDITURE ON
Raising funds 2,798 - - 2,798
Charitable actvites 67,839 130,033 887 198,759
______ ______ _____ ______
TOTAL EXPENDITURE 70,637 130,033 887 201,557
______ ______ _____ ______
Net income/(expenditure) before 11,714 (129,383) 11,049 (106,620)
investment gains/(losses)
Net gains/(losses) on investments - - - -
______ ______ _____ ______
NET INCOME/(EXPENDITURE) 11,714 (129,383) 11,049 (106,620)
Transfers (725) - 725 -
Funds B/F 39,982 350,482 19,372 409,836
________ ________ _____ ________
Funds C/F 50,971 221,099 31,146 303,216

27