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2024-12-31-accounts

Charity registration number 1178664 (England and Wales)

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr J R Hulse
Dr S C Drage
Mrs C Goodwin
Mr A Bailey
Mrs C F Holford
Dr J E Moore
Mrs D Barnett
Miss P Blythe
Mrs M M Keene
Mrs J L Renshaw-Priest
Mr A R Bevington
Mrs L A Gleaves
Mr C Renshaw-Priest
Reverend S R Morris
Mrs B C Cook (Appointed 20 May 2024)
Mrs J E Goodier (Appointed 20 May 2024)
Mrs M G Armstrong (Appointed 20 May 2024)
Charity number (England and Wales) 1178664
Principal address Peel Lane
Astbury
Congleton
Cheshire
CW12 4RQ
Independent examiner Amanda Grint, FCCA
Hammond McNulty LLP
Bank House
Market Square
Congleton
Cheshire
England
CW12 1ET

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 20

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's deed of trust, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Objectives and Constitution of the Parochial Church Council (PCC)

The object of the PCC is to further the work of the Church of England in the Parish of St Mary's Astbury. Elections to the PCC are held annually: all members on the church electoral role are entitled to vote and stand for election. There is also a power to co-opt members to the PCC.

The PCC is responsible for:

the financial management of St Mary's Church

the care and maintenance of the church fabric (including the churchyard)

In order to discharge these responsibilities under the above Measure the PCC may:

acquire, manage and administer property for ecclesiastical purposes formulate and approve an annual budget so as to achieve its objectives levy and collect a voluntary church rate

make representations to the Bishop of Chester concerning the welfare of the Parish

The PCC operates for the public benefit in the Parish of St Mary's Astbury. The PCC has complied with its duty to have due regard for the guidance on public benefit.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

Significant activities and achievements against objectives

REVIEW OF MINISTRY 2024

Easter was early this year coinciding with the changing of the clocks. Despite this attendance was good and the children enjoyed hunting for eggs in the spring sunshine after the service.

On the 16th June, Bishop Sam led our Confirmation service, 19 people were confirmed, with 6 also being baptised. This month concluded with our first ‘digital’ communion service, using the screen rather than service booklets. Music was provided by Bev on guitar and Sally on the keyboard. The use of the screen gave the opportunity to sing different worship songs, which we highlighted to people in advance using our social media platform. Many people said they enjoyed the different format of the service, and one person was visibly moved by the experience. This is something the team would like to do more of, and the screen will be used, in conjunction with hymn books and service sheets for the YAS Mothering Sunday service.

On 21st July we said goodbye to Anne-Marie and Andy as they left us for their new adventure in Chester.

St Mary’s Day this year fell outside the school term and so only three new starters attended. In 2025 the service will be on the 7th September, which is after the start of term, so there will be more opportunity for school involvement.

For the Harvest festival this year it was felt that a bigger celebration of the season was required. A new service was created which included many of the traditional elements of a harvest festival, presentation of the gifts of the harvest and prayers for our farming community. Local farmers and representatives of the NFU were invited to the service and Jasper and Carrie Sutton kindly provided a tractor and hay bales to display outside church, to increase the awareness of the service in the local community. At the end of the service, alongside the usual coffee, there were baked potatoes and a wide selection of fillings. Thank you to all who contributed to the success of the harvest festival, providing offerings of gifts for the food bank, flowers and veg to decorate the church and potatoes and fillings for our lunch.

I was away for All Saints and All Souls; Simon Chesters led our morning service Andrew Bailey led the All Souls service in the evening.

We started our Advent season with the traditional carol service led by the choir, starting the service in darkness and moving into the light.

Astbury school nativity this year was held in school during the week due to the Sunday morning commitments of many of the children. Next year it would be nice to offer the school an afternoon / evening during the week to hold their nativity in church if they would like the opportunity.

Quinta school used the building for their carol service and Bishop Sam led CHS in their annual end of year carol service for years 7 to 9. Astbury school also came to church for their Christingle service.

Live Nativity benefited from having the in-house ticket sales again this year and over 300 attended across the two nights. This year Bev took on the role of the Spirit of the Yew tree assisted by a cast of characters from the congregation and the new landlord of the Egerton. This year we also were joined by Noddy the Donkey and Lanie the sheep and we are very thankful to Libby and Mhari for the animals and Rob and Lesley for all their assistance. As we see, many people return to Live Nativity every year and it is becoming a family tradition for many. Our main challenge this year was finding a family to be Mary, Joseph and Baby Jesus and sadly this year we couldn’t find a baby; however, Ben and Becky did a fantastic job as Joseph and Mary.

The Carol Service was very well attended with over 260 people in the congregation. I think attendance at this service, and our crib service, are really boosted by the flyers which we distribute around the parish and especially the new housing estates in Somerford. Next year we need to decide how we want to produce the order of service. This year 150 carol sheets were created for this service which are not reusable, this is costly not just financially but environmentally. I wonder if producing a digital version, stored on the website with a QR code for access, like the Live Nativity carols, might be a better solution, alongside some paper copies for those unable to access the digital version? This is how the Cathedral operates alongside their TV screens.

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Christmas Eve crib service was also very well attended with many children assisting with the building of the small crib. This year we decided to place the large crib next to the high altar and I think this worked very well in terms of visibility. At the end of the crib service, we invited families to go up to the large crib and then exit via the Lady Chapel, lighting a candle on the way past if they wished too. Bev supervised this activity, and it was heartening to see the queue of people waiting to move through to the Lady Chapel. Sadly, due to her illness Arch Deacon Jane was unable to lead our 11.30 pm service and the ministry team made the difficult decision to cancel the service. However, every effort was made to inform people of this and that there was a service at 10 pm at Smallwood.

During October, we celebrated Andrew’s licensing as a Lay Reader at a service in Chester Cathedral. We also blessed Sophie as she started her training to become our Pastoral Worker.

Andrew continues to run his monthly Bible study group, this year looking at The Chosen. He has also spearheaded the shoe campaign.

Our monthly Foodbank donations keep coming in and we regularly receive a thank you note from the Foodbank. Thank you to Sue and Clive for taking our donations each month.

Mid-Week Wednesday communion has moved location a few times this year. We started the year meeting in the village hall, after toddler group had finished, but this became too costly, so we moved over to church while the weather was warmer. Once we all started to shiver too much, Joan very kindly offered the use of her house, and we have been meeting there since November, with just the odd service held either in church or at a different location.

Two marriage preparation sessions have been held this year on the 3rd February and the 2nd March. Ten couples have attended these sessions, and we will run a couple of ad hoc sessions for those who were unable to attend. Similar baptism preparation sessions are run by Lesley Gleaves.

The team have undertaken quite a bit of home visiting over the past six months, we try to attend in pairs where possible for safeguarding reasons. Bev, Sophie and I have visited and taken communion to those in need, as much as possible in our roles as part time self-supporting ministers.

Astbury school came to church once a month for a service until October half term, but services were moved to school due to the temperature of the building. They will resume their visits to church after Easter. I visit school almost every Wednesday and lead worship with years 1 to 6 and read a story with Class Jonah and Acorns (reception and the preschool)

As a Ministry team, Bev, Andrew, Sophie and I have worked hard to cover all aspects of ministry during the interregnum, but we haven’t managed to cover all services, and we would like to extend our thanks to Bill, Sally, John C, Ian, Lucy, Simon, Darrel, Angela and Howard for all the help and assistance they have provided covering services for us. Also, to the amazing team we have supporting us ‘backstage,’ as it were, who have given so much of their time keeping on top of all the administration required in running a parish during an interregnum, we couldn’t have done it without you.

Thank You

Revd. Steph Morris (Assistant Priest) and the Ministry Team

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

TODDLER GROUP

Toddler Group continues to grow over the past year, on our busiest day we had 32 toddlers along with their adults. This did feel rather busy, and on average we have around 28 children, brought to the group by parents or grandparents. Our singing circle at the end gets bigger every week as more people stay for our final fifteen minutes after we have tided everything away. The group is financially stable covered the rent and the insurance for the past year.

Mel has been doing an amazing job running the group with help from Sonia setting up and tidying away. Margaret, Joan and Jean are fantastic running the kitchen for us. The group WhatsApp group is proving invaluable in sharing information with people.

One thing to note is that we are short of helpers both in the kitchen and helping with setting up and tidying and it would be nice if we had a few more volunteers as we notice the absence of one of our regulars. If more people were able to help maybe a rota could be set up so people aren’t committed to coming every week. Also, come September, some of our older children will move on and we will lose their adults who help each week with tidying up.

Revd Steph Morris

MUSIC

As always, we are grateful to those who provide our music ministry. At 11.00am, an informal group of singers support the congregation in hymns and worship songs. Twice a month at 6.30pm, evensong, using the 1662 Book of Common Prayer, is led by the robed, 4-part choir. Both groups, together with ‘celebration’ singers who cannot attend so regularly, unite for special services and major festivals.

Extra singers also participated in three ‘come and sing’ choral evensongs: Tudor for Holy Week, 18th-century for mid-summer and a centenary commemoration of Charles Villiers Stanford in September.

Dr Sally Drage

FUNDRAISING

The church team held 3 events at Biddulph Old Hall (by kind permission of the owner Brian Vowles) A snowdrop walk at Biddulph Old Hall on Saturday 24th February A concert by The Little Moreton Singers on Saturday 27th July

A Christmas concert by The Little Moreton Singers on Saturday 14th December

We also sold Astbury mugs at Astbury May Day on 18th May Concerts were held in the church with tea and cake afterwards on… 12th July…Congleton Community Choir 20th July…Cor Bach 21st July…Nantwich Singers 11th August…Woodwind trio Throughout the year there was a shop in the church selling amongst other things mugs, tea towels, key rings, bracelets and Christmas cards

Altogether 350 Christmas cards were sold

Jane Sharman

LADIES FELLOWSHIP

The fellowship (now 17 members) continued to meet monthly every third Wednesday at 1.30pm in Astbury Village Hall. We have a speaker, then a cup of tea and social time. In January we went out for lunch, friends joining us. In February our Rector, Anne-Marie spoke about her visit to the Holy Land. We have a plant stall at Astbury May Day

which raised £230 towards the cost of flowers in the church. Other speakers included our Reader, Bev, when we explored Christianity; we had a jam making demonstration and learnt about 100 years of Congleton town planning. We support the foodbank and supplied some refreshments for our traditional harvest service in September. At our December meeting we have a service of Holy Communion in the village hall when other members of the church joined us, followed by a self-catered lunch which everyone enjoyed. We have continued to attend the various church services through the year.

Carole Goodwin

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

Reserves policy

The PCC's reserve policy is to keep a minimum of £15,000 in hand should unforeseen events occur. This is also the level deemed sufficient to smooth out fluctuations in cash flow. Other reserves are held in accordance with future plans and requirements, such as building works and improvements. After deducting amounts for future projects and Somerford Chapel assets, the charity held reserves of £5,674 freely available at the end of the year.

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

St Mary's Church Astbury has the responsibility of co-operating with the incumbent for the time being in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC is a corporate body, its composition and procedure regulated by the Church Representation Rules as contained in Schedule 3 of the Synodical Government Measure 1969. The functions and powers of the PCC are contained in the Parochial Church Council (Powers) Measure (1956).

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr J R Hulse Dr S C Drage Mrs C Goodwin Mr A Bailey Mrs C F Holford Dr J E Moore Mrs D Barnett Mrs J M Taylor (Resigned 20 May 2024) Miss P Blythe Reverend A Naylor (Resigned 21 July 2024) Mrs M M Keene Mrs J L Renshaw-Priest Mr A R Bevington Mrs L A Gleaves Mr C Renshaw-Priest Mr R M Naylor (Resigned 12 August 2024) Reverend S R Morris Mrs B C Cook (Appointed 20 May 2024) Mrs J E Goodier (Appointed 20 May 2024) Mrs M G Armstrong (Appointed 20 May 2024) Mr D L Sanderson (Appointed 20 May 2024 and resigned 1 August 2024)

Recruitment and appointment of trustees

Trustees are elected at the AGM open to every lay person whose name is on the roll of the parish. Elections must happen at least every 3 years. Full rules on those eligible to be elected and vote can be found here: https://www.churchofengland.org/ about/leadership-and-governance/legal-services/church-representation-rules/part-9

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees' report was approved by the Board of Trustees.

.............................. Mr A R Bevington Date: .............................................

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

I report to the trustees on my examination of the financial statements of The PCC of the Ecclesiastical Parish of St Mary Astbury (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

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 financial statements to be reached.

Amanda Grint, FCCA

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET England Date: ............................

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
18,777
54,882
Charitable activities
Collections at services
4
8,762
912
Planned giving
4
24,179
1,310
Burial & wedding fees
4
20,043
-
Parish magazine
4
-
664
Toddler Group
4
-
1,873
Other trading activities
5
10,944
-
Investments
6
4,777
59
Total income
87,482
59,700
Expenditure on:
Raising funds
7
575
-
Charitable activities
Church running expenses
8
40,550
20,021
Diocesan parish share
8
60,276
-
Parish magazine
8
-
640
Mission giving &
donations
8
1,395
-
Toddler Group
8
-
1,357
Exceptional items
8
(23,908)
-
Total charitable
expenditure
78,313
22,018
Total expenditure
78,888
22,018
Net income
8,594
37,682
Transfers between funds
(19,143)
19,143
Net movement in funds
10
(10,549)
56,825
Reconciliation of funds:
Fund balances at 1 January 2024
53,416
76,709
Fund balances at 31 December
2024
42,867
133,534		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
73,659
50,333
26,229
9,674
6,789
-
25,489
31,946
2,260
20,043
21,787
-
664
-
816
1,873
-
4,296
10,944
5,893
-
4,836
3,163
-
147,182
119,911
33,601
575
1,666
-
60,571
45,040
6,336
60,276
57,405
-
640
-
670
1,395
1,370
762
1,357
-
1,513
(23,908)
-
-
100,331
103,815
9,281
100,906
105,481
9,281
46,276
14,430
24,320
-
686
(686)
46,276
15,116
23,634
130,125
38,300
53,075
176,401
53,416
76,709		 Total
2023
£
76,562
-
6,789
34,206
21,787
816
4,296
5,893
3,163
153,512
1,666
51,376
57,405
670
2,132
1,513
-
113,096
114,762
38,750
-
38,750
91,375
130,125

All income and expenditure derive from continuing activities.

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

BALANCE SHEET

AS AT 31 DECEMBER 2024

Notes
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
Net current assets
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2024
£
292
185,686
185,978
(9,577)		 £
176,401
133,534
42,867
176,401		 2023
£
266
164,408
164,674
(34,549)		 £
130,125
76,709
53,416
130,125

The financial statements were approved by the trustees on .........................

.............................. Mr A R Bevington

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

The PCC of the Ecclesiastical Parish of St Mary Astbury is an unincorporated charitable trust.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's deed of Trust, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of receipt from HMRC.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
18,649
46,547
Legacies
-
3,500
Grants
128
4,835
18,777
54,882
Donations and gifts
Donations
9,550
28,641
Gift aid recovered
9,099
565
Somerford Chapel b/f funds
-
17,341
18,649
46,547		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
65,196
49,219
6,229
3,500
-
-
4,963
1,114
20,000
73,659
50,333
26,229
38,191
39,756
6,229
9,664
9,463
-
17,341
-
-
65,196
49,219
6,229		 Total
2023
£
55,448
-
21,114
76,562
45,985
9,463
-
55,448

Donations include £17,341 which is the cash balance transferred from Somerford Chapel; this income is restricted for use by Somerford Chapel only.

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Collections at services
Regular giving
8,762
912
Planned giving
Regular giving
24,179
1,310
Burial & wedding fees
Wedding, funeral &
monument fees
17,071
-
Other fees and subscriptions
2,972
-
Parish magazine
Other fees and subscriptions
-
664
Toddler Group
Other fees and subscriptions
-
1,873
52,984
4,759		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
9,674
6,789
-
25,489
31,946
2,260
17,071
17,366
-
2,972
4,421
-
664
-
816
1,873
-
4,296
57,743
60,522
7,372		 Total
2023
£
6,789
34,206
17,366
4,421
816
4,296
67,894

5 Income from other trading activities

Unrestricted Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising events 10,944 5,824
Other income - 69
Other trading activities 10,944 5,893
Income from investments
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Interest receivable 4,777 59 4,836 3,163 - 3,163

6 Income from investments

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Other fundraising costs 575 1,666

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Expenditure on charitable activities

Church
running
expenses
Diocesan
parish share
Parish
magazine
Mission
giving &
donations
2024
2024
2024
2024
£
£
£
£
Direct costs
Mission giving & donations
-
-
-
1,395
Diocesan parish share
-
60,276
-
-
Church insurance
13,892
-
-
-
Clergy & staff expenses
2,722
-
-
-
Mission and evangelism costs
1,104
-
-
-
Church running expenses
5,401
-
-
-
Church light, heat, water & waste
8,980
-
-
-
Costs of trading
-
-
640
-
Repairs to church building
9,739
-
-
-
Upkeep of the churchyard
7,005
-
-
-
Architect and survey costs
11,014
-
-
-
Other charitable expenditure
-
-
-
-
59,857
60,276
640
1,395
Share of support and governance costs (see note 9)
Governance
714
-
-
-
60,571
60,276
640
1,395
Analysis by fund
Unrestricted funds
40,550
60,276
-
1,395
Restricted funds
20,021
-
640
-
60,571
60,276
640
1,395		 Toddler
Group
Exceptional
items
2024
2024
£
£
-
-
-
-
-
-
-
-
-
-
1,357
-
-
-
-
-
-
-
-
-
-
-
-
(23,908)
1,357
(23,908)
-
-
1,357
(23,908)
-
(23,908)
1,357
-
1,357
(23,908)		 Total
2024
£
1,395
60,276
13,892
2,722
1,104
6,758
8,980
640
9,739
7,005
11,014
(23,908)
99,617
714
100,331
78,313
22,018
100,331

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Page 14 note 8

Architect and survey costs include the cost of traffic management in Peel Lane during the survey of the churchyard wall.

(£23,908) other charitable expenditure is a reversal of a 2015 accrual for the unpaid diocesan parish share.

Previous year:
Church
running
expenses
Diocesan
parish share
Parish
magazine
Mission
giving &
donations
2023
2023
2023
2023
£
£
£
£
Direct costs
Mission giving & donations
-
-
-
2,132
Diocesan parish share
-
57,405
-
-
Church insurance
11,020
-
-
-
Clergy & staff expenses
6,244
-
-
-
Mission and evangelism costs
1,257
-
-
-
Church running expenses
14,938
-
-
-
Church light, heat, water &
waste
7,237
-
-
-
Costs of trading
-
-
670
-
Repairs to church building
2,915
-
-
-
Upkeep of the churchyard
7,105
-
-
-
50,716
57,405
670
2,132
Share of support and governance costs (see note 9)
Governance
660
-
-
-
51,376
57,405
670
2,132
Analysis by fund
Unrestricted funds
45,040
57,405
-
1,370
Restricted funds
6,336
-
670
762
51,376
57,405
670
2,132
9
Support costs allocated to activities
Governance costs
Analysed between:
Church running expenses
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements		 Toddler
Group
2023
£
-
-
-
-
-
1,513
-
-
-
-
1,513
-
1,513
-
1,513
1,513
2024
£
714
714
2024
£
714		 Total
2023
£
2,132
57,405
11,020
6,244
1,257
16,451
7,237
670
2,915
7,105
112,436
660
113,096
103,815
9,281
113,096
2023
£
660
660
2023
£
660

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2024 2023
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Other creditors		 2024
£
-
292
-
292
2024
£
9,577		 2023
£
(47)
10
303
266
2023
£
34,549

15 Creditors: amounts falling due within one year

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources TransfersAt 31 December TransfersAt 31 December
2024 resources expended 2024
£ £ £ £ £
Parish news 177 663 (640) - 200
Rector & church wardens 1,795 - - - 1,795
Church fabric 65,071 33,771 (11,014) (31,861) 55,967
Bell repairs 6,771 1,875 - - 8,646
Midweek service legacy 843 20 (632) (231) -
Toddler group 2,052 1,958 (2,197) - 1,813
Seed building - - - 51,235 51,235
Somerford Chapel - 21,413 (7,535) - 13,878
76,709 59,700 (22,018) 19,143 133,534
Previous year: At 1 January Incoming Resources TransfersAt 31 December
2023 resources expended 2023
£ £ £ £ £
Organ 2,406 1,210 (3,661) 45 -
Parish news 31 816 (670) - 177
Rector & church wardens 1,795 - - - 1,795
Church fabric 47,081 20,000 (2,010) - 65,071
Bell repairs - 7,279 (508) - 6,771
Midweek service legacy 1,000 - (157) - 843
Ukrainian support 762 - (762) - -
Toddler group - 4,296 (1,513) (731) 2,052
53,075 33,601 (9,281) (686) 76,709

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources TransfersAt 31 December TransfersAt 31 December
2024 resources expended 2024
£ £ £ £ £
Friends of Astbury 1,416 320 - (1,736) -
General funds 52,000 87,162 (78,888) (17,407) 42,867
53,416 87,482 (78,888) (19,143) 42,867

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

17 Unrestricted funds (Continued)
Previous year: At 1 January Incoming Resources TransfersAt 31 December
2023 resources expended 2023
£ £ £ £ £
Friends of Astbury 1,760 420 (764) - 1,416
General funds 36,540 119,491 (104,717) 686 52,000
38,300 119,911 (105,481) 686 53,416
18 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Current assets/(liabilities) 42,867 133,534 176,401
42,867 133,534 176,401
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 31 December 2023:
Current assets/(liabilities) 53,416 76,709 130,125
53,416 76,709 130,125

19 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

THE PCC OF THE ECCLESIASTICAL PARISH OF ST MARY ASTBURY

FOR THE YEAR ENDED 31 DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

SOMERFORD CHAPEL STATEMENT OF FINANCIAL ACTIVITIES for the year ending 31st December 2024

ACCOUNT OPENING BALANCES
RBS BANK
BUILDING SOCIETY
INCOMING RESOURCES
Collection
Services
Collection
Easter
Collection
Funeral
Donations:
General
Donations:
Somerford PC
Grants
Congleton Inclosure Trust
Interest
Building Society
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Service consumables
Insurance
Electric
Chronicle
Organist travel expenses (cash)
Retirement gift
Repairs
Fire extinguisher (Astbury PCC)
Cleaning
TOTAL RESOURCES EXPENDED
NET MOVEMENT IN FUNDS
BALANCES B/FWD 1st January
BALANCES C/FWD at year end
ACCOUNT CLOSING BALANCES
RBS BANK
BUILDING SOCIETY
Held by The PCC St Mary Astbury
FUND BALANCE AT YEAR END		 2024
£
5,087
12,254
17,341
912
-
-
-
600
2,500
59
4,071
12
1,250
234
109
-
-
5,815
96
18
7,534
(3,463)
17,341
13,878
-
-
13,878
13,878		 2023
£
6,473
11,184
17,657
718
117
270
50
-
-
256
1,410
-
1,111
-
53
30
25
507
-
-
1,726
(316)
17,657
17,341
5,087
12,254
-
17,341

This page does not form part of the statutory financial statements

Safeguarding Officers Annual Report - Author Jennifer Renshaw Priest

St Mary’s Church 2[nd] May 2025 Page 1 of 3

Our Mission

Safer Recruitment:

Sally Drage and Andrew Bevington were the two PCC Members who was responsible for the appointment of our new incumbent Rev Heather Heather Carter alongside Chester Diocese whom followed the Safer Recruitment policies and procedures and kept everything confidential. A big thank you to you both,

DBS checks

All PCC Members are required to have a DBS check completed.

The House of Bishops’ Safeguarding Policy states that the Church ‘will train and equip church officers to have the confidence and skills they need to care for and support children, young people and vulnerable adults and to recognise and respond to abuse.’ The Training and Development Framework 2019 outlines the core safeguarding training that is available from dioceses.

All PCC members have a current DBS check

One member is currently in progress to be renewed and is waiting on myself to complete ID check which is planned for Sunday 4[th] May 2025

Bell Tower

Steven Stoker is our Tower Captain and is DBS checked Ethan Tattersall Deputy Tower Captain has left the Tower team of Bell Ringers as he has moved out of the area.

Steven has identified Kevin Tucker in February 2025, as the new person to take over Ethan’s old role, he has a current DBS check.

Two other bell ringers have been identified to support with training bell ringers and possibly be a keyholder. There DBS checks are currently in progress.

Safeguarding Officer Report Page 2 of 3

YAS Club

Sophie Molyneux is the leader of our youth club and Pastoral worker in training. Sophie has a current DBS check through the diocese, she follows safeguarding procedures and ensures they are in place and that the staff to children ratio is appropriate.

Enhanced DBS checked volunteers who currently help run the club do so on a rota basis and the rota is shared with Sophie, Andrew Bailey, Andrew Bevington and Stephanie Morris who are all Enhanced checked

Bible Study

Andrew Bayley runs a bible study. He is also one of our Lay Readers and has enhanced DBS Check.

Sides Persons and Refreshment Team

We have a great team who welcomes people and provide great Coffee and Tea and cakes which follow safeguarding procedures.

Safeguarding Training

We are in a healthy position at St Mary’s relating to the Safeguarding Training. All PCC members have completed Safeguarding Training and understand they have to continue their safeguarding training every 3 years.

Steven Stoker has completed Bell Captain Leadership Tower Training and Safeguarding Basic and Foundation Training

Safeguarding Officer Annual Report Page 3 of 3

All Bell Tower volunteers have completed the safeguarding Basic training and also bell ringers have completed the basic training which is commendable.

Vergers have completed Safeguarding training

YAS Group leader Sophie has completed Safeguarding Training.

PCC members have completed or are completing the Domestic Abuse training.

Safeguarding concerns:

There have been no safeguarding concerns or allegations that have triggered Safeguarding protocols. Any concerns or protentional safeguarding risks that have been discussed with the Safeguarding Officer have been discussed in full and deemed either no risks to the church and community or are low risk concerns that are not safeguarding in nature and more pastoral support or awareness of situations occurring to ensure our congregation are well supported to attend church throughout the last year May 2024- 30th April 2025,

We are on very much on track in fully completing our 3-year Safeguarding plan PCC Approved September 2023. Actions to continue to work towards completion by September 2026 are:

Domestic Abuse Statement - PCC to agree a parish domestic abuse statement including who to contact if there are concerns. Currently no one is appointed or though in this absence any concerns can be discussed with Safeguarding Officer Jenny Renshaw-Priest or Incumbent Rev Heather Carter.

Action Plan:

All renew their safeguarding training in line with the guidance. Any New Members Complete Safeguarding Training

PCC members to agree Domestic Abuse Statement and appoint a person to report any concerns.

PCC Members to agree on Volunteers agreement

PCC have agreed to ensure Safeguarding posters are also displayed in the outside toilets not just in the church.