Charlty r•gislrntion numb•r 1184650 Company reglstr•tlon number 11938299 (England and Wale8} WIGAN DEANERY TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
WIGAN DEANERYTRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rl R8vd Cyril Ashtc
Mrs Leslay Hughos
Mr5 Kathleon ran
MTS Joan Roberts
Mrs Jane M¢x)re
MrAn
WIGAN DEANERY TRUST CONTENTS P•g• TFUStee5' repNt Indewndent &xamlnerf8 report Statemant of finanual aLlivilies Balance sheet Notes to fhe finan¢i81 statemgnts 7-16
WIGAN DEANERYTRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The trust88s pr8sent Ihelr annual port and finandal statèments tsthe year ended 31 Decernber 2023. Thp finanTral statements have bggn prepared in accordance vhth Ihe accounting pollcies set (yjt in note 1 to the finanaal stBtements and comply with the Trusvs m&morandum and 8rticlg5 of a350cialion, the Companie$ Act 2006 and 'Aceounting #nd Reporb'ng by Charttle8.' Stslement of Recomrnended Practice Applteable to charIt¥ paring Ihgir accounts in accordanc8 wlth tha FinanTral Reporting Standard appllcablè In thè UK 8rxl Rapubllc of Ireland IFRS 102)" las amended for a¢e¢unfjng per(thYs commenang frcffi 1 January 20161 Objectlv•s and aetlvtho¥ The Trust was estsblished to work partners In Wlgan and Lelgh lo promoté the waltsre and wellbelng of local Tesidents wlth a partlcular emphasi3 on tackling social exduson. This includes wothng th8 Church of England and other parlners to support the advanc8mgnt oflheir objeth8s. The truste8s have pald dug regaril to guidan( issued by th8 Charity Comml881on In d8(yding what acbvibès the Trust should undertaka. Aehhvgmonts and p•rformanc• DLtring 2023. th& TNSI. conlinue¢J to provide coro 38ces to Church Wigan. Those ccfflprised the PThk8ion of supwrt tts th& Hub Parishes that compris• th8 Church ol England's Deanery of Wlgan. In addition to admlnlgtr8live gUPPOrt to free up clergy to focu$ r)n mlsslon and mlnlstry across Iheir parishes. the team ¢ontributgd expertise to the Rtght Bulldlngs Rgvlew whil was estsblished to align the portfolio of bulkjlngs wthln Church Wigan lo current needs. Parish6s w8rè also 8UPPOrted to ensure buildings compty with statut¢Jy r8quir8ments and best practica to provld& a s8fg 8nvlronm&nl Irorn which ministry is undertaken. Management of the ccthinatsd dèanèry widè soNice pmiding Church ot England fiJn8rals across Wkjan ¢onllnued and the number of funerals undertaken connued lo rfse. The Trust also provided support to Church Vvigan's PR xfid communl¢alons a¢ttvlty. The Llverpty)l Diocesan Board of Flnance contlnued to m8n89e colle¢tbn of the precept paid by Partshe8 towards the costs of runnlng th8 Core S8N1¢9S tgam, and allhouyh it wa8 no longer abte to guarantee full payment of the precept, parishes COnnUed their support of thg Core ServFces team. A conference - Working Together- was hekl to develop th& reiation8hlp 069n the p8rish88 and thè Trust and parishes provtded strong and positiva fggdbaek on lh$ support they rec¥0 from the CO SeNlces Team. The Next Generdtion project- admlnlstared by th¢ Trust- roa¢hod tts h88Y polnt, having engaged wlth 1,264 young people through its work in schools and coll8gas in Wlgan. A r$Sed doliv•ry an was agreed betsveen Church Wigan and the fijnder (thè N8tlon81 Church) to optimis& th8 out¢omes of the school chaplalncy and Brighter School of Dlsdplashlp durfng the remainder of the project. A numbèr of schools contlnu8d to work wlth the Next Generation te8m to d$llver the Transfomiing Lives for Good project within Church Wigan. The fundraising strategy cc*nlinued to be roll8d durtng th8 year and this allowed the Trust t¢ work wlh ChuTth WKJan lo b1n to ddiver a number of social justice minlslrfes- badgod 88"Llfted Mini3tries'_ aGr035 Wigan and Lgigh. Theso includ¢d the launch of debt ¢x)unyelling u8ing the Christian8 Against Pov8rty ICAPI model and continued dèllv8ry Df thè sehoots Coun$g11ing S¢rvth as well as inaugurating a Celebrate Recovery Group. The foLxJ panty nehvork conlinu•s to prowd8 a much n•oded sorvice, and gr•w duwlng thg yr with 8 totsl of seven pantriès operatlng acr¥ Wigan by the yoar 9rn1 wching 2.259 pgoth. The Wlgan Deanery Trust and Church Wigan again resporKled lo the cijsl of living erfsls by offefing Wann Space8 in a number of localKins. Tha Tnjst wgs awardgd grantg of £234,825 during the year. The Trustees would Ilke to rer Iheir gratiiuLl& and th8nks to 811 who 98ner(xJ8ly supported the work of the Trust during 2023, both corporate and individual donor8. Details of grants awarded are induded in the Financial Review. Further dgtsils of grants recgived are dgtsilgd in note 3.
WIGAN DEANERY TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Thèr8 wèr& 8 number of FersorThl changes during the ye&r, induding the departure of the Core Services Manager and Company Secretary. and the Trustees would like to thank all of the staff - past and present- who workèd hard lo ensure the Trust had a successful year and dgliver8d against ts charftth8 Otgè¢ts for the benefit of Ihe pgople of Wigan and Ldgh. Desplte thtr incrttased unrtainties resulting from the ongoing c081 of living crisis the Tnjslees remain confjdenl Ihal, th9 buslness nh)d81 remains sound and form the ba$ on which to raallse opportunitias to COnsldate and grow the Trust's actiwties the coming years. Flnanclal Y•vlow Incomo for th8 year totall8d £316,652, th th9 prfnclp81 source of In¢(rn being grant funding from D08nery Share pald by th& Parishes ccfflpri3ing the Church of England8 Wigan Deanery of £86.310. The 'Next Generallon. project - a key part of Churth Wigan's youth ministy fjJnded through the Church of Engld.5 Strategic Devgloprnent Fund, the Benefact Tru31 plus match fundlng from schools - r8ceivad grant fvnding of £105.653. The tN8t 8180 eamed £12,484 from organising funerals on behalf of Church Wigan. There wwe 1dltitsnal contrlbulions lotalling £86,917 from donors to SUPFrf the Food Ministry. the Brighter School of Di3cipleship IBSDI and School counSling. Th& Trustees wtsh to thank donors and partn¢rs for th¥ir gertgrous 8UPFQrt of the Trusf8 8CtMties. Exp•ndituro duriThJ tho period totalled £310,551 of %thich £215,226 r8laled lo stsff costs for the Core Services and "Missing Genoratn. Teams. Payments of £56,224 were made to 8UPPOrt tha F&)d Mini8ty. andlbe. kqlqrw4.' of gxp?ndiluTQ was used for runnlng costs. Totsl Reserves at 31 December 2023 strx)d At £218.201. It is the policy of the Trust that unre8tri¢ted ftjnds whl¢h have not been de8NJnaled for a swific Ltse should be malntainad 8t a lèval èqulvalent lo one month'3 expendfture. The trustees considers that reserves at this leval wlll 0Ur¥ that. in the event of a Significant drop in lunding, thoy will be able to continue the Trust's wrr6nt acbvltles vthile c86d8r8UOn 18 given to way8 in which additiCal lunds may be ral$ed. Th1$ levd of roservos hoa beon maintained throughout the year. The Trust conslders It hAs sufficlont r&wv88 al tho y88r end to oper8le as a geong concem in tha Subsèquent year. Th$ trLtstses have asse56ed the rn0r rfsks to whlch the Trust 1$ exrx>sed. and 8re 8allsfied that syst are in place to mitigate exposure to th8 major rLsks. Th• Trust8as ¢onsidgr that the majry ri3k Ls the availability of suffic(ent funding. incbjding grant funding. to provldg Ihg Tru8Y8 working ¢8pllal to enable il to operate as a going stN¢tur•, goveman¢e and managem•nt The Trust is a ¢ompany linNted by guarantee which was [pOrat•d on 10 Apr4 2019 and began a¢twiti$s on 8 August 2019. The trustees, who are abo the director3 for the pUrpSe of company law, and 0 $8Nad during yw and up to the datg of 9kJnaturo of the finan£?al statements were: Rt Revd Cyril Asht( Mrs L&slèy Hughes Mrs Kathleen Moran rs Joan Roberts Mrs Mlrlam Unsworth Mrs Jane MrAndrew Thurston MrGary Humphry IRes*Jned 29 Seplernber 20231 {Appointe(J 28 2024)
WIGAN DEANERYTRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Trust wer8 appointed to sam a thre£ year tem by the Company Member. tha Wigan Joint CounrAI {the legal personalty of tha Banafice of Wtynl, in line with the Trust's consolutlon. Trus18es Can be r8app)inted for further tem)s In Ilnè Charity Commission guid8lin•s. AJI TNstg9$ ware selected to prode a MLX of s11$ and expori8nce appropriate to the Trusvs obleclfv88. None ofth* tru$lg9s has any ben6fi¢lal Interest In the ry)mpany. The Trustses have appoint8d 8 Core Servi8 f8am lo run thg Trusfs operaUon8 under the diwtiu) of a Core se}ces Manager. who 1$ 8180 the Conpany S8cretary and rOpS to tha Board of Trustee5. The Core Services M8nager untll 30 April was Stephen &them, and from M8y unul Ihe year end was Marlin JCes. New trustees received In1 indudion in line Mlh Charty Commission guidane• and oThJoing training wll be PTovkJad In ra$F¥Jn$& lo Identiflèd noeds. The trustees, report W88 approved by the Board of Truste88. Mrs Lesley Hughes Tru8t89
WIGAN DEANERY TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIGAN DEANERY TRUST I report lo the tnJ8toès on my examinati( of Ihè financtal statsments of Wigan Deanery Trust (th8 Trust) for th year ended 31 December 2023. Rogponslbllltl•8 •nd bas1¥ of report As the trusta8s of the Trustlond also (11roctors for the purposes of company law) you are responsible for Ihe waparatlon of th$ flnanclal ststemenls in 8ceA)rdancg with th8 requirements of the Companie$ Act 2006 lihe 20C6A¢il. HavlrvJ Sasfied myself that the financlal statamants of thg Trust are not raquired to b8 audited under P8rt 16 01 the 2006 Ad and are eligible for Independent èxamln8tion, I rsport in respect of my examinalion of the TTU8V3 financlgl slatem$n¢s carySe(l out under 8ecb.on 145 of the Charitses Act 2011 (the 2011 Actl In carying out my axaminatlon I hav¥ followed all the appUcabl& DIred0r glven by the Charfty Commissth under $90Uon 145 15Xbl ol the 2011 ACL Independ•nt examln•rfs statsm•nt The charitys gross ine4)me exceed £250,000 and l am qualW to undertak• lh$ wrniTralion by being qualifled memtrw of the Instltule of Chart8re(l Accountsnts In England and Wales. I have completed my exomlnauon. l confimi that no matters have come to my attent¥)n In connedon the 9xamInaon gIn9 ma causa lo bolieve th31 In any material re8P8Ct- accounting recAJrds were not kopt In respe¢l of thg Trust as requlred ty secuon 386 of the 2006 Act,. or the Ilnanclal ststernents do not accord wth th08e records- or th• fln8nd81 stBtements do not ¢omply wth Ihe accounting requirements of section 396 of the 2008 Aet oth8r Ihan any r8qulmmenl thal the accounts glve a trua and falr 0W whlch18 not a matter nskIad 88 part of an independant examination- or tha finaneial ¥tatgmgnts have not been prepared in accordancg thg mathods and principlos of tho Stat8mont of Re¢ommended Pracbce for accountin9 and reporting by charttitss applicable lo th8riti98 praparing their accounts in accordance with the Firtonclal Reportlng Standard al¢abl6 in the UK and Republic of Ireland IFRS 1021. I havo no conc4m$ and havg come ac*os8 other matters In c4Jnnedon with the exAmlnallon lo whl¢h attention sFKsuld ba drwn In thi$ report in order lo enablo a propor urKlerstanding of th8 flnan¢ial statements to bg r88th0d. sLn Bud(ley SBAAceountlng Lbmlled Chartered Accountant Glad8te House 2 Church Road vwl L159EG
WIGAN DEANERY TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestrlct•d R•strlel•d fund8 2023 T¢tsl UThreBtrlct•d Rostrlct•d funds fijnds 21122 2022 2D23 2023 2022 Incomo and ondowm•nts from: Donat)ns ond legacles Ch8rftsble 8ctMties Investments Othor in¢orr 97,350 12,484 769 351 204.602 301.952 12,484 1.865 351 140,080 11,480 872 52 232,477 372,557 11,480 992 1.096 Total Inc•m• 110.954 205,698 316.652 152.284 232,797 385,081 Exp•ndSturg on: Raising fvnds Charitable aclmlles Other expenditure 250 151.614 176 250 310,125 176 79 161.214 79 308.384 158.51t 147,170 11 Totsl expenditure 158,511 152.040 310,551 147.170 161.293 308,463 Nel gainsll106sesl on investmon 12 1,96B 1,968 12,7711 12.771) Net in¢omell¢xpendltur•l {45.589} 53.658 8,069 2.343 71,504 73,847 Transfers btha•n furK1s 36,262 {36,2621 3.817 13.8171 Net mov•m•nt In funds 19,3271 17.396 6.160 87.687 73.847 Reconc511atlon ol fuls. Fund balance6 al 1 January 2023 24.323 185.809 210.132 18.163 118,122 136.285 Fund balan¢o8 at 31 D•comb•r 2023 14.996 203,205 218.201 24.323 185,809 210,132 The statsmant of fin8ncial activltlss Includès all 98ln$ aKI kx$8$ rwnlsod in tho year. All nm8 ond expandllura (Jerfv8 from ¢onllnulng 8Ctlvhles.
WIGAN DEANERY TRUST BALANCE SHEET ASAT31 DECEMBER 2023 2023 2022 Ns)tes Flxed ass•ts Taroible assets 14 7,960 7,854 Curr•nt a$$•ts Debtors Investments Ca8h al bank and in hÈnd 15 16 77.547 23,035 164.213 55.300 21.067 2(K).595 264.795 276,962 Crndltors: amounts falllng due wlthln ¢)n8 y•ar 18 74.684 Net ojrrent assets 210.241 202,278 Total a88•ts1088 current Ilabllltl•s 218.201 210.132 The funds ofth• Trust Restricted income funds Unre8trthd funds 19 203,205 14,996 185.809 24.323 218,201 210.132 The company is entiued to th8 exgrnption frorn the audit requiTeThnt contained In s8ctlon 477 of Ihe Companies ALt 2006, for the yeor ended 31 December 2023. The dir8Ctor8 acknowledgè their responsibilitiès for eomplyiro with the requirew*nts of the compan Act 21)06 wlth rè4)trct lo accounting records and the preparaOn offfnanclal statemen The mambers have not requlred the company to obtsin an audlt Of ffin8neial ststernents foi the y&ar in question In a¢cordan¢g wlh $e¢tion 476. Th888 flnandal statemenis hava b$8n prspaf8d In accord wmh the provlsions appli¢abl8 to companies subject lo the small compan$ reglme. The )Inancial 8tstements wer8 appmved by the hJste8s on Mrs Lesley Hughes Truste• MrAndrew Thurston Trugt•• Company regi8tralvJn nUmr 11938299 (England and Wales)
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollclas Charlty Infomwtion Wlgan Deanery Trust a privat8 company Ikmitad by guarnntse incorporatod In EtvJland 8nd Wal&s. The regl8tsred ¢)fflee is Wigan Inveslmant Céntro, Watsrside Dtive. Wigan, WN3 5B 1.1 Accountlng conv•ntion The finanaal statem&rts h#v• prepared in accordanrh wrth thg TNSVS m&mor8ndum and articles ol association. the CompanO88 Ad 20ChS and 'ArLounting and Rtsporbng by Charities: Statement of R8MMde<l Pwtice appliCae to charitles ppartn9 their accounts In accordanco with the Fina101 Reportiro Stsndard applicablo in th• UK and R¥publK of Ireland IFRS 1021" las am&ndgd for accounting periods commencang from 1 January 20161. Tho Tru$l 1$ a Puts1 BerEfft Entity as d6fin8d by FRS 102. The Trust has taken adv•ntsgè of the provi3ion8 in the SORP for charitsas apFAylrKJ FRS 102 Updats Bulletin 1 not to propBr9 a Stslemant of Cash Fk5. The flnaal statements are prepared in sterllng, whlth 1% thè fvnctional currency of th8 Trust. Monètary amounts In thes& finanool statsments are rounded to the nearest £. Thg financial ytstemgnts have been prepared under the historic81 cost convention, mc¥Jrfied to indude certain nanclal Instruments al fair value. The prinapal accounlng poltf4e5 a¢Jopted are set out below. 1.2 Golng concern At Iho limg of approvFThJ the flnandal statgmonts. the Iruslg&s havg a r¢a8onable expectatb)n that the Trust ha3 adequate resources to eontinuè in opgration81 9stenCe lor the foreseeable fubJr6. Thus the trLsts•s continue to edopt the oolng Goncom basi8 018ccounting in preparing the finanual statements. 1.3 Charitable funds Unrèstrict8d fvnds are available for use al the discretion of the trust In furthgr4nce of thoir ch¥ritablg obJective& 1.4 Incom• InryJm• 1$ rocoynl$gd when the Trust is legally entit to It aft8r any p8rfomian¢g ¢ondltlons havo 1)8gn mg1. the amounts can be meaBUTed reliabty. and it is probable that income will be re¢eivad. Grants are reccsnisgd when the Trust 15 legally entitled to it aftar any porfomiance conijluons havo b8&n m&t, the aMntS can be sUred reliably, and it is probable that income will be recdved. The grants a allocated according to the purposg for Vthh thoy have been given. Tradlng In)Me, vthlch malnty r8latas to faes rncèiv&J (nISng fuw819, 1$ recogn1d whon thè S8rvlce Is completsd. 1.5 ExpBndltur• Resources eXded are renised In the perk#J In whkh they afe Irurred. Resource8 expended Includ? attributablg VAT, whS¢h ¢anrhot be rverj.
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcl•s IContinu•dl 1.6 Tanglbl• flx•d a8s•ts TBnglble fixed 888ets are Snllbalty measur&J at ttjst and 8ubsequènlly mts8ured at cost or valuation. net of epreciation and any impairmen11$58S. Depfyd8tlon Is recogn18ed so a3 to wrlt6 off thè cost or valuat*Jn of assets less thelr residu81 values over thelr useful lives on Ihe following bases". FLKlure8 and ffttlng8 Computors Motorv8hie 5 years on cost 3 year5 on o)St 250A on written down value Th8 galn or loss ori$lng on the dl$kxssd of an asset Is delemiinwj a8 the difference b8iwe8n the sale pro[dS and lh& c8rying valuè of th8 xssèt, #nd ¢ recagni34d in ihe ststemenl of financial actiwU•s. 1.7 Cuh Ind e•sh fjquivahnts Cash and cash equivalants IndLtdg cash In hand. deptrsrt8 held al &91 hth banks, othgr short-term Ilqulj investmènts wlth orfglnal mattlrffjes of three mnths or lets, and bank overdraft& Bank ov•rdrafts aro shown wllhin borrowln9s In curr8nt1S#bilrfies. 1.8 Flnanclal instrum•nts The Tnjst has alaeted lo aPY the provision$ of Section 11 'Basic Financial Instrum¢nts' 12 '0th8r Fhan<>81 Ingtruments Issues, of FRS 102 to 811 of Its fan¢1 Instruments. FinancSal Instnjments are recognlsed in the Trust'$ balarKe sheol when Ihe Twst be(a)me5 Party to the ¢onlractual provlslons of Ihe Instrument. FInancl assets Bnd llablltt9 ar8 offs81. with the net amounts prèsented in the financlal St8teTrts. when ther• is a legally anfofeeabltr right to 891 off Ihe recognised arnounts and thera L8 an Int¢nb"on to setu¢ on a not basis or to realise the a88et and setue the Ilability SimultaneouY. 84¥ic financial •ss•ts Basle fin8n¢ial assgts, whlch Include dobtors and ¢a$h atvj bank balances, are knltlally measured al transactlon pd¢e Including transact¥)n costs and are subséquently c#rri$d at amortised cost using the effectN8 interest rnelhod unless th& arrangem8nl consttiutes a finan&ng transaction. the transaclon is measured at the present valu& of thè futurg rtr¢eipts dtscounted at a market rate of Int&ML Finandal assets cLasslfied as recelvabl8 wlthin ono year are not amorused. Buic financial liabiliti•s Baslc flnandal liabilities, including credltors and bank bans are Inilialty recognised at Iransactlon price unless th¥ 8rr8ngenl C4)nslllules a financing transgrtion. where Ihg debt instrument is measured al the prgsènt value of the future payments dL8gJunted at a market r81e of Intwtsl. Finandal liabllMes classlfled as payale within one year are not am0s. Dabl Instruments are subsequently carrt8d ot amortisgd ¢osL uslng the affectiV8 interesl rats m8lhod. Trade credltors ar8 obllgaUon8 to Pay for goods or SeICe8 that have bègn acqulred in the ordinwy cour38 of OperanS from suppll&rs. Arnftts payable are dassified as curr8nt liabiliti9¥ rf payment is due wthin one year or less. 11 not, they are FKesented as non-cuyrent liabilitl8$. Trade cr8drtors are rerngnised inibaHy at tran3Bcbon price and 3ub8equendy maasured at amortwd ¢08t using the eff8ctive Interest method. Dw•eognltlon of flnan¢lal Ilablllll•s Financial Ilabilille8 are 1&¢091$j vthen the Trust's contractual okl98tm expl or arè discharged crf cancellad.
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng poliel•s IContlnu•d) 1.9 Employ•e benefits The cost ol any unu8ed holiday 8ntklemènl Is r•cognK%8d in pgriod in whlch 8mpksy90's $orvl¢e$ arg recelved. Temiinabon benefts a cognIsed immediatety a8 an expense when thè Trust is demn8trably committed lo t¢minalo thg empk)yment of an employe8 or to prowde t¢rmination bontrfits. 1.10 R•tlr•mont bgngflts Payments to defined contrfbullon rOrment b6n8fi1 sch8me8 ar8 charged as an expetw as they fall duè. Crltl¢al a¢¢ountlng estlmates and Judgem•nts In the application of tha Tfust's aauntIng policios, Ihg Iru51ees are requiied to make 1jg0nnts. esMat0$ and assumptions about the cBrySng amount of assets and liabilities that are not reIllY 8pparenl from other sourc8s. The es15matgs and associated assumptions are based on hIstori1 experfgnce 8n¢J othei factor8 that a oJn$ldered to be relevant. Athal re8uIt8 may differ from those Mat•s. The estimates and underfylro assumptk)ns are rgview&il on an orooing basis. Rewsions lo accounting estlrnales are iecognis8d In the riOd in whi¢h th8 e3llmate is T8Sed where the rewsion affec18 ClY that perfod. or in the p•riod of thg row3ion and fulure periods where the revi8ion affects both current and fuiur periods. Dmatlonts and legacl•s Unrè8trf¢t¢d Re$trl¢t lunds fund$ Total Unresliicted R8strfcted funds funds Total 2023 2Q23 2023 2022 2022 2022 Donations and grfts Grants receiva6 Food provlslonlLWtedl CAPISchool Counsellor Brighter School of Discipleship 10 97.340 10 234.825 137,48S 140.C 142.529 282.589 63,531 63.531 82.1S2 82.152 3.586 3.586 7.796 7.796 97.350 204,602 301,952 140.080 232.477 372,557
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Dontttlon$ and legaeiéj ICt)ntlnuadl Grants r•c•Evabl• for car• activlti•8 chUh Wlgan Jolnt Coundl Liverpool DioG8san Board of Financè ILDBF} School counsellor Wlg8n MBC for Marnh Green ChapLains Communlty Fund TCC Bonef8Ct Trust other 66,310 86,310 130,000 130.000 10.920 76.756 10.oc 87,676 10,LK)O 9.816 57,624 20,IXK) 67,440 20,000 5,300 9,000 10,000 9,000 10,000 24,850 25.879 24.850 25,989 110 244 40.605 40,849 97.340 137,485 234.825 140.060 142,529 2B2,589 InMm• from charftable actlvltl•8 Unr•trieted Unrètri¢ted funds funds 2023 2022 Funeral admlnlstration 12.484 11,480 Incomè from invèstments Unmtricted Re•tricled lund8 fund• 2023 2023 Total Unr•strlct•d R•strl¢t•d funds lunds 2022 2022 2022 Inter•$t receivable 769 1.096 1.86$ 672 320 Othèr Incom• Unmtrict•d Unrestricted fund• funds 2023 2022 Other income 351 52 10-
WIGAN DEANERYTRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Exp•ndltur• on rni¥ing fvnds R•strlct•d R•strlct•d funds 2022 2023 Fundral¥lng and publlclty Oth&rfundrai¥lng Laxls 250 79 Charltabl• actlvltl•• 2023 2022 Staff costs Depreciation and Nnpalrni•nt Travel extxnse3 Mo¢or exponsos Insuranca Printjng, p08tage and stationery Tèlephone and broadband Food provlsion IT and computar sothYar• 215.226 3.067 247,615 5,789 1,196 2,216 293 2,432 1,125 11,029 10,685 4,187 281 660 900 5.651 1.568 1.026 938 9.198 3.911 297 2,246 1.038 32.799 11,229 14.759 185 696 3.150 8.985 Bank char9eS ExaminatSon costs CAP costs other costs ChaFlaincy and PAIS workgfs o)sts WobsRelpulJldty costs T181nlng costs Rent aThJ rates Repairs and maintonance Con$ultancy 237 9,522 905 1,518 310,125 308,384 Analysls by fvnd Unre81ricted fijnds RestriGled funds 158.511 151,614 147,170 161,214 310.125 308.384 Trustee¥ None of the twstees lor any persons conne¢t8d wlth them) recelved ony mur01)n or beneffits from the Tnjst durirg the year. 11
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 10 Employo Numb•r of •mploy••$ Thè avarag8 rTr)nthly nUMr ol grnpbyees during the year was.. 2023 Mumb•r 2022 Numb•r mini81r8tJn 14 Employrnnt ¢oJts 2023 2022 Wag88 and salari&s Social SortY costs other penslon costs 205,191 6,828 3,207 232.404 11.117 4,094 215,226 247,875 There were no emF4oy88s whose annual remuneration was £60.000 or more. 11 Oth•r POndAuT• Restricted Rtstricttd funds fund 2023 2022 N01 loss on disposal of tangible fixed 8S88ts 178 12 Galn• and1088•8 on inve•tfnents Unr••trict•d Unr•8trfcted lund8 funds 2023 2022 Gainslllossesl arising on.. Revaluation ol inveslments 12.771} 13 TtIon The charity is •x¥mpt from ttion on its actIo5 b8cause all its income 1$ appllod for L*aritable purpws. 12-
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Tanglbh frA•d awts Flxtur•s and C¢)mpLrter¥ ffitlings hlel•s Cogt At 1 January 2023 Addillons DisposaL8 4,3S3 3,815 11,332 3,015 18,700 3,815 (1,0501 {1.050} At 31 December 2023 8,168 10.282 3.015 21,465 Dèpr•eiation •nd impa5rrnent At 1 January 2023 DepreaatKJn £tharg8d in ihg y*8r Eliminated in respect of dPosal8 1,042 1,239 9.301 1.200 14081 503 628 10,846 3.067 1408) At 31 DeL>Mr 2023 2,281 10,093 1.131 13,505 Carrylng amount Al 31 December 2023 5,887 1,884 At 310oc8mb•r 2022 3,311 2,031 2.512 7.854 15 Debtors 2022 Amounts falling dut within one year. Trade d8btors PPaYMents and accrugd Income 76,395 1.152 54,319 981 77,547 55,300 16 Current ••t investmonts 2023 2022 List8d inv8Stm8nts 23,035 21,067 17 LNn¥ and ov•rdraft¥ 2023 2022 LOO ralated parties 25,000 25,000 Payabl• wlthin on• ar 25,000 25.oc 13-
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 17 Loans and ovèrdrafts IContlnu•dl The Trust re¢tNed the b8n of £25,000 from the tiverpcd board of Financo to halp wrfh ts iniba wortiNJ capital réquSrèment Tho loan 1$ interost fr89 th no $gt tem% for repayment 18 c[1t09. afflounts falllng wlthln ono y 2023 2022 Borrowing5 Other taxation and scoal security Trad& crèditors Othèr ¢redllors Accruals and defvrr8d IrKome 25.000 3.403 20,773 2.790 2.588 25.000 3.758 21,041 23.102 1.783 74.884 19 Restricted funds Tho mstrtet8d fuThJs of tha charity comprisè the unexpended balances of donatlons and gTrnts hald on trust subject to spedfic corlOn8 by dono3 as to how they may be used. At 1 January 2023 Ineomlng r¢sourcoJs R•8ouree$ •xpended Transf•rs At31 December 2023 SDF4 fund Food prO51n1Lffled Counselling Chaplaincy Fund ralsing costs CAP 28.546 104.267 36,264 3,732 13,0(hJ 109.239 73,622 21,672 170,933) 156,286) 121,175) {100} {250) 13,296) (12.195) 140,016) 13,319> 116) 13.658) 22,940 54.657 81,587 33,442 3,fj16 9.094 20.809 1,165 185,809 205.698 1152.0401 {36,262} 203,205 Pr•vlou8 year. At f January 2022 In¢omlw Resources Tosourcos exponded TTansl•rs A131 D•c•mb•r SDF4 fijnd Food provl8tonlLlfte(I Counselling Chaplaincy Fund rai8ing costs 43.458 32.978 41,688 98,909 94,548 21,040 5,3C(I 13,OCQ (111.546) {21.715) (26,464) (1.568) 12.273) 11.544) 28,546 104.267 36,264 3,732 13.000 118,122 232.797 1161.2931 13,8171 185,809 14-
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 19 R•strlct•d fvnds (contInu) The SDF4 rdates to grants rec8iv8d to support Church gan'S youth ministy The Food wovlsionlLMad 8UPPOrts the fLx>abanks and other sodal justice mlnlstrles njn by Church Wigan The sCj01 counsellor providÈs counselling s8rvlc8s for th8 young people of gan Thè ChaalneY funds the Marsh Green ChaaInS Th& fuNJ ralsing costs SUPF•Nt the costs of o furnl r818er 20 Unro8trlct•d fund• The unrestricted Jnds ofthe thorty comprfse tho ungxpended balances of donafjtm and grants whkh are not subject to sp8ufic eondSt40ns by dorrS and gTantor5 as to how théy may ba used. The39 Include des¥nated funds whSch have been set aslde out of unrestrtctéd futvjs by thè tru$lees fr)r spgcific purpowJ. At l January 2023 Incomlng R•sourcoS rn$our¢•$ expended Transf•rs G•lns and los At31 Dèeèmber 2023 Ganeral fulS 24.323 110,954 1158,5111 36.262 14.998 Pr•vlou¥ y•ar. At 1 January 2022 Incomlng Rgsourc•s resourc expended Transf•rs Galns and 10$$• At31 D•¢ember 2022 General funds 18.163 152.284 1147,1701 3,817 (2.7711 24,323 21 Analy¥i$ of not a•ts b•tw•en fund$ Unrwtrf¢tsd funds 2023 R•8triet•d funds 2023 Total 2Q23 Fund balanc•4 at 31 0•mb•r 2023 ar• r•pr•s•nt•d by: T8ngibl• asBets Current assetsllliabililiesl 188 14.808 7,772 195.433 7,960 210.241 14,996 203,205 218,201 Unrnstri¢tod Restrld•d fvnds funds 2022 2022 T¢)tal 2022 Fund balancos •t 31 Drnb 2022 aro r•pr•Mnted by.. Tanglble 888ets Current assatsllliabllitlesl 856 23.467 178,811 202.278 24.323 185,809 210,132 15-
WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 22 Rèlatsd Party Tran8actlon• As part of the funeral servlce. Ihe Trust actgd as agent and (xjleded and passed on Parochial Fees and pah vergèrs. organlst8 and soxtons who provide seNlces al fijnerals. The amount passed on In 2023 was £303.96812022..£290,716). 16.