Chorlty r8gistration numbèr 1184650 Corn￿￿ rngistration n￿rn￿r 11938299 (England and Wal￿) WIGAN DEANERY TRUST ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 WIGAN DEANERY TRUST LEGAL AND ADMINISTRATIVE INFORMATION Patron Rt Revd Cyrsl Ashton (Appointed 17 Octobar 20241 Trustees Mrs Lesley Hughe5 Mrs Kathleen Moran Mrs Joan Roberts Mrs Jane Moore MrAndrew ThuTSton Mr Gary Humphry R&vd Canon ￿11 C(K>k (Appointed 28 March 2024} (Appointed 19 November 2024} Secretary Andrew Thurston Charlty numbar 1184650 Company numb 11936299 Prlnclpal address Wigan Investsnenl C8ntre Waterside Drive Wigan WN3 5BA Register￿ offic¢ Wigan Investrnent Centre Waterstde Drive Wigan WN3 5BA Ind¥pendent èxaminèr Susan Buckley SBAAccountiThJ Lirnited Gladstone Hous8 2 Chufth Road vewpool L15 9EG Bankors CAF Bank 25 K*ng$ Hill Avemie Kings Hill West M811ing Kent ME194JQ WIGAN DEANERY TRUST CONTENTS Page Trnstees. report Independ&nt examinevs Statement of financ131 activibes Balanc¢ sheet Notes to the ffinanej￿ ststernénts 7-16 WIGAN DEANERY TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual reFXIrt and financFal statery*nts for thè ￿￿[ ended 31 De¢embEr 2024. The ftnanrAal statements have prepared in aco)rrJance wth the accounting policies set ¢wl in note 1 to the finantial statements and comply wtth the Trus¥s mernorandum ar>d articjes of as50ciab"on, the Companies Act 2006 and 'Aceounting and Reporting by CharttiÈs.. Stslement of Recommendad Practice appltcable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard appli(2ble in th8 UK Republic of Ireland IFRS 102}" las amend&1 fty accL)unting WKKJS comm8fK¥ng from 1 Jan¥Jary 20161 Objectives and activÉdes The Trust was established lo workwrth paftrEr5 in Wigan and Leigh to promote the welfare and wellbeing of local rèsldents with a parbcular enwhasis on tackJin9 sttial exdusion. This includes woJking with the Church of England and other pathers to suptx¥t the advan{kn￿￿ of twr obiecaives. The trustees have paid due ward to guidance issu8d by the Chanty Commission in d￿ld1￿￿ what activibes the Trust should undertake. The Trustees agreed to amgnd the Objects of the Charity to relject that wort( undertaken and SUPKK>rted by thè Trust takes pla¢e in parts of Churd) Wigan within the Metropolitan 8ortyJgh of St Helèns a5 well as in the MetropolttÈn Borough of Wigan. The cFtange to the Articles of Associaiion reffecting this was fomially approved by Members in a Special Resotrution on 26 March 2025. AchI&￿ments and perfomiancè During 2024. the Trust, wntinued to provide support SWViC8S to Church WNJan. In addtbon to admin15trative support (which also covers HR. safeguarding and policAesl to free up local leaders to foeAJs on MisS￿M and ministry, the team ¢onbnugd to 5UPPQrt the Right Buildings Re￿eW which was established lo align the portfolio ot buildings wtthin Church Wigan to currènt needs. SupKxirt to Churchwardens enabled bulldings across Church Wigan to achieve between 85% and 100% compItan￿ wtth statutw requirements 8nd b8St practiea., when the Trust first twk on this role CO[n￿lan￿ was below 50%. Management of the c(￿ordInated deanery wide s8rybx pmmding Church of England ftlnerals auoss WwJan continued and the number of Church of ErvJlaThJ funerds undertaken auoss Wigan ￿)ntinUed to ￿¢Tease. The Trust also provided supwt to Church Wigan's PR and communication5 acb'vity and organi8ed a second 'Working Togeth8r Conference" lo develop the relationship bethen the parishes and the Trust. The Nfyxt Generation project- a(JmSn1sie￿¢1 by the TTUSt- conb.nued to engage with young people Ihrough its WOTk in schwls and colleges in Wigan. Delivery was focused on strengthening extsting advity rathèr than Starting new intbatives 2nd th8 Youth hA4ssion Enablers worfted to form a wider sense of eomtlluntty schools and across worshlk)ping communtbes wthin ChuTth WHJan. Th8 school o)unselling ministy offered to St￿lents at Byrch811 High Sch(N￿ 8nd Deanery High Sehool o)nts"nue(I thanks to the generous support of individu81 and corporate donors as well as conlrib¢JtKJns frDm the schoo15 thetnsdves. The service is in high demand and the Trust is looknng for fvnding to allow the service to eontinue beyond the end of 202S. The food pantry nelwork ￿￿tir*ued lo pruvide a much ￿e￿Ied selvicè, and the sev8n pantries operating across Wigan by the year end had 2,795 members wrth an average of 423 ¢tJslomer5 Using the pantries in any week. During the year, the panlrles were able lo benefit from a van leased to the Tnjst arKI paid for through a grant.. this enables more efficient distribution offood across thè pantries and to membws. Fundraising conts.nued duiirsg Ihè year and this alknved the Trust to work vAlh Church Wigan to confjnue to deliver the social justi￿ ministrie5- badged as 'Lifted Ministries'_ auoss Church Wigan. These included debt counselling using Éhe Chrisb'ans Agwnst Povety (CAP) mdel. WIGAN DEANERY TRUST TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trust was awarded grants of Q46,965 during the year. Thè Trustees would like lo record th￿r gralbjde and thanks t(> all who genetously supp)rted the work of the Trust during 2024. b)th cooorate and indi￿d￿al donors. Detai18 olgranls awarded are induded in nots 3 to the finan&al Statem￿￿. During 2024 Parishes agreed to pay Iheif grant to w￿an Deanery Trust directy rather than as a precept on the Parish Sharè p8Ed to the Liverpool Di0￿san 808nl of Finane6. This enabled Parishe$ to prioritsse payment of grants and as a re8LtIt th8 Trust received 96Yo of th8 antwnt requesled.. a significant improvement on pr8ViOtsS yèar5. The Trustses are 9ratefvl to the Parochial Church G￿r￿lS for thls ong(ww SUp￿rt which providès certainty offvr￿Ing and job saeurity for th6 Trusvs em￿oYees. Dufing the year. RL R8vd. Cyril Ashton stcxxl dovm as Char ofTrustees and th8 Board invttwj him to become the TTUSt's Patron in recogn1b￿ of Trus enormous contrtbution to estsblkshing the Trust The Vice Chair, Lesley Hughes agreed to tske on the r(Ae of Chaii and Andrew ThU￿10n becamè Wice Chair. The Team Rector, Revd. Canon Neil Cook joined the Board to provide a direct link to the work of Church W￿an. and thè Board was also pleased to apwnt Mr G8ry Humphry as a Trustee. Kirsty Pennington was appointed as Support &Nces m￿ager Fn Septembèr. arKI Trustè88 would like to thank her and the wholtr 51aff team have all WOFked hanl to ensure the Tnjst had a successfijl year arKI ddivered against its charitable objects for the b8nefil of the peo￿ ol Wigan and surrounding areas. The Trustees remain ¢onfident that the busine55 model remwns sound and will fom) the basis t)n whth to realis8 opportunities to consolidate and grow TnJsY5 actwibes during the coming years. Flnanelal rèvl•w Ineome for the yeaf totallad £348.581. wrth the prinapal of income being grant funding of £124.712 from the Parishès comprising the Churth of Er¥Jland's Wigan Deanery. The "Missing GÈnÈration' projed- a key part of Wigan's youth ministry funded through the Churc* of England's Strategic Devetopmenl Fund - contributed grant funding of £74.244. The TFUSt also received £20,938 from organising funerals on behalf of Church Wigan. There were additsonal contribuD'ons totslling £128.687 from ￿Or$ to supptsrt the Food Ministry. the Brighter School of Discipline IBSD} and school COLrrtsdling. The Trustees wish to thank donors and parthers fLY their generous support of the Trusts's acbviltes. Expenditure during the perto(I lotalled £389.973 of £264.149 relal8d to $18ff costs for the Support Services and °Mlssing Generation. Teams. Total payments of £77.359 were made to SLEp￿)rt the Food Ministy. and the balance of expenditure was used for other running Ixjsts. Total Reserves at 31 December 2024 stO(Mf al £177.329. It is th¢ polScy of the Trust that unrestrKted fijnds wht¢h have not been designated a spÈ¢rfic use should be maintained at a level equiwdlent to ¢)ne month's expendtture. The trustees cx)nsiders that ￿$&rVeS at this level wll ensure that, in the event of 8 significant drop in funding, they wdl be able lo continue the Tru*'s current athvitie5 while consideration is given to ways in which addTtional lunds may be raised. This level of reserves has been maintsined throughout the year. The Trust Conside￿ It has sufficient res8rves at thg year end to operdte as a going con¢em sn thg subsequent year. The t￿Stee$ have assessed the major risks to vthith the TNst is exposed. and are satisfied that systems arg in place to mitigate 8xposure to the major risks. The Tnjstees ca￿S1der that the m8ior risk is the avatlability of sufflciènt funding, including gTrnt tunding. to F¥ovKte the Trusfs workn.ng ￿pItal to 8nable rt to operate as a going concem. WIGAN DEANERY TRUST TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Structur9* gov?rnance and mana￿ment The Trust is a company limlted by guarantee whlch vffjs inccYp)raled ￿ 10 2019 and activilies on 8 August 2019. The trustees, who are also the directors forthe purpose of company law. and vtho seNed du￿n9 the year and up to th8 date of s[qnatU￿ of the financial statements were.. Rt Revd Cyril Ashton (Resigned 17 0(aober 2024) Mrs Lesley Hughes Mrs Kathleen Moran Mrs Joan Roberts Mrs Jane Moore MrAndrew Thutston MrGary Humphry Revd C8non Neil Cook (Appointed 28 March 20241 (Appointed 19 November 20241 Trustees We￿ appointed to serve a three year temi by the Wigan Joint Counol (the legal pèrsollality of the Benefice of Wiganl, in lina wth the Trust's constrtution. Trustees (gn be reappointed for a fvrther two temis in line with Charity Commission gui(Jelir&s. Al Trustees We￿ sde(Xed to provkle a mix of sknlls and experience appropriate to the Trus¥5 objectives. None of thè tnJst8es has any benefiual interest in Ihe ttjmpany. The Tnjsteès have appointed a Support SeNces Team to run the Trusfs 0￿￿&tH)n$ undèr the direction ol Support Se￿Ice5 Man8ger who ieports to the Board of Trust￿. The Support Servic8s Manager post was vacant between January and August during which ttme Lesley Hughes as Chair of Trustees exerGised oversight of the team and Kirsty Pennington was appointed in Septernber. Andrew Thur5t¢)n look on the rolg of Qjmpany Seuetary from January. New trustees received initial iThJu¢bon in with Chaiity Commission guidan￿ and ongoing training wll be provided in r8sk%)n$& to Nlentified nee(Is. Tha trustees. rep(Yt was approved by thè Board ofTrustees. Mrs Leslwy Hughes Trustee Dated.. 3 July 2025 WIGAN DEANERY TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIGAN DEANERY TRUST I r8POrt to the trustees on my exarrinali￿ of the finanaal statemènts ofwigan Deanery Trust {th8 Trust) for th8 year ended 31 Dec*mber 2024. Responslbilltles and basis of report AS the trustees of the Trust land also its diredoTS for Iho twrpxes of {X)mpa￿ law) you are resFrtMslt>le for the preparation of the finanrAal tstate￿*nts in ac(x)rdarKe rwuirements of the Companies Act 2006 Ilhe 2006 Adl. Having satisfied myseWthat th8 financial statements of the Trust are not required to be audited under Part 16 of the 2006 AGt and are gligible for independent examination, I report in r8spect of my èxaminatitsn of the Trusfs finanoal statements carried out under section 145 of the CharFttes Act 2011 (the 2011 A¢tl. In carying out my examination I have followed all the applicable Diiection5 given by Ih• Chartty Commission under sacbon 145 {5llbl of the 2011 AGt. Independ8nt examinerfs stat•mgnt The charity's gross Income exceeded £250,000 aThJ l am qualified to undertake Ihe examination by being a qualified member of the InstitLrte of Cliartered ActtJLantants in England and Wale5. I have completed my examination. l that rKI matter5 have cm to my attention Trn Lx)nn8ction wth tho examination giving rne caus8 to believe that in any malerid ￿Spectr. accounting records were not kept in respe¢t of the Trust as requir&J by section 386 of the 2006AcL' or the financial statements do not accord wth those records.. or thè financial slatements do not comply WAlh the accounting requirements of section 396 of the 2006 Art other than any requirem8nt that the accounts give a true and fwr v*w which És not a matter considwèd as part of an Independent &xaminabon.' or the financial st8tement5 have nol been prepared in acwr1lan￿ wlth the methLxYs and principles of the Ststement of Recommended Practice accounbng and reFX)rting by tharities applicable to charities preparin9 their acc¥)urts in aoyJTdan￿ with the Fin￿081 Re￿rting StAndard applicable in the UK and Republic of Ir8land IFRS 1021. I have no concerns an(J have come across no other matters in conn￿tiOn wth the examination lo which attention should be drawn in this report in order to enab￿ a proper understanding ol the financial statements tr) be rèached. Susan Buckley SBAAccounltng Limited Chartered Accountant Gladstone House 2 Church Road Liverpool L159EG Dated: 3 July 2025 WIGAN DEANERY TRUST STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unr•stricted Restrlctèd funds nds 2024 2024 Total Unrestrictéd Rèstrict•d funds funds 2023 2023 Total 2023 Income and ond¢)vmients from: Don8li¢)ns and legaaas Charftable a¢tivitie5 Investments Othèr in¢oma 135,667 10,333 749 41 21KI.408 336,075 10,333 2.132 41 97.350 12.484 789 351 204,602 301.952 12,484 1,865 351 1,096 Total In¢ome 146.7 201,791 348.581 110.954 205.fj98 316,652 Expendttur8 on: Raising knnds Charitsble adivitie5 other expenditure 89 388,5(X) 250 151.614 176 250 310,125 176 18B.316 200.184 t.384 158,511 11 Total expenditure 188,316 201.657 389,973 158.511 152.040 310.551 Net gOln5 on investments 12 520 1,968 In¢omellexpendlture) (41.(MJ61 {40.872) {45.5891 53,658 8.069 Transfers ￿tW88n nds (54,8401 36.262 {36,2621 N•t movement In fund$ 13.834 {54,706} 140.8721 {9.327} 17,396 8.069 R&¢oncillatlon of fund$". Fund balancès at 1 January 2024 14. 203.205 218,201 24,323 185,809 210,132 Fund l)alaneès at 31 December 2024 28,830 148,499 177.329 14.996 203.205 218.201 Th8 Statement of financi21 aetivibgs rndudes all gains and losses rwnised in the year. AU irwme and expenditure derive from continuing actfvthes. WIGAN DEANERY TRUST BALANCE SHEET AS A T 31 DECEMBER 2024 2023 Notes Flxed assets Tanglbl& 8SS8ts 14 4.520 7,960 Current assets Debtors Investments Cash al bank and in hand 15 16 40.963 23.556 194.454 77.547 23.035 164,213 258.973 264.795 Creditors: amounts falllng due wlthln ong year 18 86.164 Net eurrenl assets 172.809 210,241 Total ass•ts l•ss current1Sablliti•s 177.329 218.201 The funds ofth• Trust Reslricted incoma funds Unrestricted funds 19 148.499 28.830 203.205 14.996 177,329 218.201 The company is entfjed to the exemption from the audit raquirement contained in sect￿￿ 477 ofthe Companigs Act 2006, for th8 year ended 31 D￿rnber 2024. The directors a¢knowledg6 their resporksibil￿eS for cOm￿￿ng vAth the requirements of the Companies Act 2006 with rÉ5pect to accounting rèeords and the preparation of finanual statements. The mèmbers have not required the eA)mpany to obtsin an 8udTt of its finanaal Statem￿1$ for th& year in question In accffilance vhth section 476. These fin8ntial stateménts hav8 been prapar&J in *Xx￿￿￿ctt with th6 prov￿￿)nS applicxble lo (x)mpani8s gubjaet to the small compan￿$ wime. Thè finar￿la1 ststements were apwoved by the twstees on 3 July 2025 s. &k&o-S Mrs Lèsley Hughes Trust•• MrAndr8w Thurston Truste• Company regislrab'on number 11938299 (England aThJ Wales) WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng policies Charlty Inhmiatlon Wigan D68nery Trust is a private company limited by guarantee Incorpordted in England arKJ Wales. Thè iegisi&r8d olfvx is Mgan Investm&nt Centre. Watersklg Drive, Wigan. WN3 SBA. 1.1 Ae¢ounting convèntion The finanaal statements have been prèpared in accordance the Trust's memorandum and 8rtides of association, the Companies Act 2006 and -Accounting and Reporting by Charities: Statement of Recommended Pracb¢e aPplica￿e to chaJibes preparing their acwunts in accordance with the Finan¢lal Repotung Stsndard applKable in the UK and Republic of Irdand IFRS 102}" las amended for accounting periods commencing frDrn 1 January 20161. The Tntyt 15 a Public Benefft Entity as defined by FRS 102. The Trust has takèn adv8ntagè of the promsions in the SORP charitses app4wng FRS 102 Update Bu118tin 1 not to prepare a Statement of Cash Fb4¥S. The financial statements are prèpared in sterfing. vthich is the fijncbonal cJJrrency of the Tnjsl. Monetary amounts in these financial stalemenls are rounded b) the nea￿st£. The ffnsncÉal statements have been prepared undeF the historir21 cost convention. modified to incknde c8rt8in finanaal instrumeEts at fair valuo. The principal aGwJnb"ng poliries adoptest 25% on written dv•vn value The gain or loss arising on the disposal of an asset is delermined as the drffererKe between th8 $8le proc86ds and the carying value of the asse( and is recognised in thè statement offinancial ath"vib8s. 1.7 Cash and cash 8quiv4lents Cash and cash equIva￿ntS include ¢xsh in hand, deposits held at call vrith banks, othèr short-t6m liquid investments wilh origlnal maturitiÈg of thTÉe nKynths OT less. and bank overdrafts. Bank ov6rdrafts are shown wllhln borro￿ngS in wtrenl Sabilrfl&s. 1.8 Finan¢ial instrumènts The Trust has Èlected to ap￿Y the provision5 of Section 11 'Basic Financial Instwments. Sect50n 12 'Other Financial Instrumènts Issues, of FRS 102 to d of its financial instruments. Financial instruments are re(x)gnised in the Tnjsfs ba￿nce sheel whèn the Trust becomes party to th contractual wovlsions of the inslnJrnenL Financial assets and Ilabilitses are offset. the rEt amounts presented in the fir￿n¢da1 statements. when there is a legally enforceable right to set off the recognised amounts and thert is an intention to setlle on a net basis or to r8alis8 the asset and sethe th8 li8bility simultAnèousty. Basic financial assets Basic financial assets, whkh indude debtor5 arKI cash and bank balan￿s. 8re inItia￿Y measured at trdns8¢tion price induding transaction costs and are subsequenty ￿rried at amorlised cost using the effective interest method unle$s the arrangement consttbJtes a financing tr8nsa¢bon. Ythere the transaction Is rngasured at th8 present value of the fv￿lTe recetpts disttjuntwl at a ma￿at raie of interest Flnanoal assets aSsrf￿d as receivable within one year are not amortised. Baslc flnanclal Ilabllftl•s Basic financial liabilities, including creditors and bank kjans arc initially rec￿nISed at Irdnsaction pric8 unless the 8rr8n9errenl constitLrtes a finan￿ng tr8nsacknn. vthere the debt instrumènt is measured at the presènt value tsf the future paym8nts diso)unted at a markel r8te of interest Finanual liabllitles dassified as payable thin one ygar a￿ not arrK)rhsed. Debt instruments are subs8quenty ￿rried at a¥¥N)rI1￿ cos( using the effective interg$1 rate method. Trade creditors are obli9ations to pay f(Y goots or services that havo boen a(xJuired in thè ordirwy (x)urse ol operations from suppller5. Amunts payable a￿ dasstfièd as current liabilTties rf payment is due within one year or less. If not, they are presented as nong poliues. the trust￿ are reqtjired to make judgements. esbmates and sssumplions about the carrytng amount of assets and liabilthes that are not readity apparent from other sou￿5. The estimates and associated assLtmpbons are based on htstori¢21 experience and other factors that are consid?red to be relevanL Actual results may dffter from these estimates. Tho estimates and underlying assumpti¢)ns are re￿eWed on an ongoin9 basis. Revisions to accounting estimates are recognised in the period in which the 8sfÈmate is revised where the revision affects c¥)ly Ihal period, or in the of thè rev(sion and firturg pewiods vthere the ra￿10n affeets trKth current and fijtsjre periods. Donatrons and legaeles Unr•stricted Restrlct•d fund5 funds Total Unresth(Xe(I fijnds Restricied ftjnds Total 2024 2024 2024 2023 2023 2023 Donations and gtfts Grants receivable Id8tai18d below) Food PfovisionLfftedi CAPISchool Counsellor Brighter School of Disapleship 10 10 135,317 111.648 246.965 97.340 137.485 234,825 85.4￿) 85.490 63.531 63.531 3.270 3,270 3.586 3,586 135.667 200.408 336.075 97,350 204,602 301,952 WIGAN DEANERY TRUST NOTES TO ThE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Donatlons and legacles (Continued) Unr•strict•d Restricted nds fund5 Total Unr8stric*ed Restricted fiJnd8 funds Total 2024 2024 2024 2023 2023 2023 Grants rec&l¥abl¢ for Support activities Support Services Grant from PCCS Liverpool DiocesaTr Board of Finance ILDBFI School ¢¢xJnsellor Chillblast Opén Hands H8igh Benefits Trnsi Ben8fact Trust ot￿r 124.712 124.712 86.310 86,310 10.605 74.244 6.466 84.849 6.466 10.920 76.756 10,OCM) 87.676 10,000 9.713 9.713 24,850 25,879 24,850 25,989 11.225 11.225 110 135,317 111.648 246.965 97.340 137.485 234,825 Income from tharltablg actlvltt Unrestricted fund$ 2024 Unrpstrict*d funds 2023 Funeral admlnistratii 10,333 12.484 Income from in¥•stments Unrestrleted Restricted funds fvnds 2024 2024 Total Unfftstrl¢ted Restrlcted fund$ fijnds 2023 2023 Total 2024 2023 Interèst r￿1Vab 749 2,132 769 1,865 10- WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (co￿lNUED} FOR THE YEAR ENDED 31 DEGEMBER 2024 Oth•r Ineome Unrèstri¢ted Unrestrleted funds funds 2024 2023 Other incon 41 351 Expendlture on ralslng funds Restrlcted funds 2024 Rtrstricted funds 2023 Fundraising and publiclty Other fundraising costs 89 250 11 WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charrtable a¢llvEtI•s 2024 2023 Stgff costs Depreciat'on and irnpairment Travel expense8 Motor expenses Insurance Printing, postage and stationery Telephone and broadbaThJ Food provis￿￿ IT and computer sofiware Utilities Bank charges Examination costs CAP costs other costs Bad debts Websitelpublietty costs Training costs Rent and rates Repairs and maintènance Consultancy 264.149 215.226 3,067 867 3,911 297 2,246 1,038 32,799 11,229 14,759 185 696 3,150 8,985 1,136 9.248 297 2.342 896 48,552 10.573 15,025 298 726 5.400 10,821 578 760 237 9,522 246 905 9.885 392 1.399 388,500 310,125 Analysls by fund Unrestrided knnds Restricted funds 188.316 200.184 158.511 151.614 310.125 Trustees None of the trustees lor 8ny Fersons connected ￿ them) received any remunerafion or benefits frorn tha Trust during the year. 12- WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Employèes Numbbr of gmployèes The average morrthly r)urnber of emptoyees during Ihe year was: 2024 Number 2023 Number Administra 13 Employment costs 2024 2023 W89è9 and salaries Social security costs Other pension o)sts 253.733 5,979 4,437 205,191 6.828 3.207 264,149 215,226 There were no empk>yees whose annual remunerafX￿ W85 £60.000 or more. 11 Other expendltura Rèstricted fund 2024 Restricted funds 2023 Net loss on distThal of tangitAe fixed assets 176 12 Galns and lossts on invèstments Unrestricted Unrestrl¢ted nds fund5 2024 2023 Gainslllossesl 8rising on= Revalvation of investments 520 1.968 13 Taxation The charity is ex&mpt from taxats.on on its aCts￿es be(zuse all its incomè is applied for charitable purp058S. f3- WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 TangIb￿ fixgd assets hlotor hld•8 Total Cost Al 1 January 2024 Addthons 8.168 328 10.282 3.015 13.0151 21.465 12.6871 At 31 Deeèmber 2024 8.496 10282 18.778 Deprnclatlon and Impalrni•rt At 1 January 2024 Depreaation eharged in the ￿ar 2,281 1,699 10,093 185 1,131 11.1311 13.505 753 At 31 Dacamber 2024 10.278 14,258 CarryÉng Ornount At 31 December 2024 4.516 4,520 At 31 Decèmbèr 2023 5.887 189 1.884 7.960 15 Debto 2024 2023 Amounts falling due wlthin one year. Tmde debloTS Other debtors Prepaymants and accrueil incthne 38,246 7.299 1,418 76,395 1,152 40.963 77,547 16 Current asset Inv•stsn¢nts 2024 2023 Llsted investments 23,556 23,035 17 Loans and ov•rdrafts 2024 2023 Loans from rdated pariies 25.lJOO 25,000 Payable wtthin year 25,000 The Trust received the loan of £25.IX)O from the Llverpool board of FinarME to help with ts initia worknng capStal requiTemenL The k)an13 Inteiest free wtlh WVJ set tèms for f8PaytTpnt 14- WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 18 Credltors". amounts ￿lIng due within on• yèar 2024 2023 Borrowirys Other tsxalbon and so¢tal securrty Trad8 c￿dItorS Other £￿ditorS Accruals and ¢Jeferred irKX)rne 25.000 2.635 18.618 37.146 2.765 25,000 3,403 20,773 2,790 2.588 86,164 54,554 19 Restrlcted lunds The restricted fiJnd5 01 the charity comprise the unexpended balance5 of donations and grants hekj on tnJ$t subject to speofic conditions by donors as to how they rnay be Us￿. At 1 January 2024 Incomlng Rèsources resources expended Transhrs At31 DÈcembor 2024 SDF4 fund Food prows￿LIfted Counselling Chaplaincy Fund raising Costs CAP 54,657 81.587 33.442 3,616 77.514 104.192 17.565 {82,8291 (78.8471 134.146) 113,7641 117,697} (5,9361 35,578 89,235 10,925 3,616 4,385 4,760 (6.7091 110.734) 20,809 520 15,8351 203.205 201.791 (201,657} {54,8401 148,499 Previous year: At 1 January Incoming Resour¢•5 Transfers At31 D0￿mber 2023 SDF4 fund Food PTovisiorklLffted Counselling Chaplaincy Fund raising o)sts CAP 28.546 104.267 109.239 73.622 21.672 170,9331 156.286} {21.1751 11001 12501 {3.2961 112,195) {40.0161 13,3191 1161 {3.656} 22.940 54.657 81.587 33,442 3,616 9,094 20,809 3.732 13.000 1.165 185,809 (152,0401 136.2621 203,205 The SDF4 fvnd rè181es to grants r￿￿ed to SUPkN)rt Church Wigan's ￿th minBty The Food provisionlLifted supports the foodbanks and other sgcial justice ministrr88 run by Church Wigan The school counsellor provides coiJns8lling services ftythe ywng people of Wtgan The chaplaincy funds the Marsh Green chaplains The fund raising costs support the u)sts of a fund ra￿r 15- WIGAN DEANERY TRUST NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 20 Unrostrlet•d funds The unrestricted funds of the charity comprise the unexpended balancEs of donattons 2nd grants which ara not 5ubjeGt to speGtfic conditions by (k>nors and graniors as to how they may be used. These Indude d05iqnated funds which have been set aside out of unrestriUed f¢Jnds by the trustees for specific purposes. At 1 January 2024 Incomlng resourc¢¥ Resources expended Transfw5 Gains and losses At31 Dgeèmber 2024 General fvnds 14,996 146,790 {188.3161 54,840 520 28,830 Prnviou¥ year.. At 1 January 2023 Incoming Resources rèsoiirees ewnded TranstsE5 Gains and 10s599 At31 Dècembtrr 2023 G8neral fvnds 24.323 110.9S4 (158,5111 36.262 1.968 14,996 21 Analysls of net assfrts betsfftn funds Unrestrlcted Restrlct•d funds funds 2024 2024 Total 2024 Fund balances at 31 December 2024 are r•pre50nted by: T8ngible assets Current assetsllliabil￿es) 4.515 f43,984 4,520 172,809 28.825 28.830 148,499 177,329 Unrestricted Re$trl¢ted fund5 funds 21123 2023 Total 2023 Fund balanc•s at 31 December 2023 a￿ wepr•sent•d by: Tangible assets Current assetsll1iablltt￿s) 7,772 195.433 7,960 210.241 14.808 14,996 203.205 218,201 Related Party Transadions As part of the funeral seNce. the Trust a<#ed as agent and cOlW￿ and passed on ParcthTal Fees and paid vergers, organists and sextons provide Servi￿ at fijnerals. The amount passed on in 2024 w88 £260,89912023..£303,9681.