ST MARTIN'S STOCKPORT HEATON NORRIS The Parish of St Martin, Norris Bank Annual Report and Financial Statements of the Parochial Church Council for the year ended 31st December 2023 The Parochial Church C(Nncil Of The Ecclesiastical Parish Of St Martin, Norris Bank is o chttrity registered in England and Wales {1196002). Contents Cont8nts Reference & AdministratNe Deknls Trust6es' Report Statemenl of Trustees. ResponsitrAlities Independent Examinerfs Report Statement of Financi￿ Activities 14 15 1&17 Balance Sheet 18 Notes lo the Financial Statements 19 Reference & Administrative Details Independent Examiaer Paul Roper, MeKellens Limited 11 Riverview, The Embanknient Business Park Heaton Mersey. StockporL SK4 3GN The Co-operative Bank P￿, Central Commercial BanK P.0. Box 250, Skelmersdale. WN8 Prlnclp41 Address 112 Crescent ParK Heaton Norris. Stockport, SK4 2JE Clwity Number 1196002 P.aQ Membership. The Parochial Church Counci] (P.C.C.) is a body corporate (P.C.C. Powe￿ Measure 1956, Church Representation Rules 2020) and registered with the Charity Comtnission. PCC rnembers are elected by the Annual ParochiaI Church Meeting in accordance hith the Church representation Rules 2020 and during the year. There are a number of officets who are Ex-officio: clergy. churchwardens & Deanery Synod representatlves. During 2023, the following served a8 members of the PCC: Ministers Reverend Willtam Rubie* (Ex-officio) Revere1￿ Richard Criddk* IEx-officio) Churchwardens Tom ShepheTd* Oli Hatley" (Elected 2021) (Ex-officio) (Elected 2023) IEx-officio) Deanery Synod Tim Bull Anna Sant ern) of Office Expires 2026) (Ex-officio) erm of Office Expires 2026) (Ex-officio) Elected Members Kate Butt Sue Alting Lury D(n>idsffl* Ruth Gaski￿$. Sarah Prescott Jess Bradshaw David Warburton (rern) of Office Expires 2024) crerm of Office Expires 2024) crerm of Office Expires 2025) (rertn of Office Expires 2025) (rerm of Office Expires 2026) (Tern] of Office Expires 2026) (Tertn of Office Expires 2026) PCC Secretary Bethan Wilson *Namesin ita(ic de7Wte tY*mlm of the StandtK9 Comrri Trustees, Report Strncture, Governance and Management The method of appointsnent of PCC Jnernbers is set out in the Church Representation Rules. All Church attendees are encouraged to regster on the Electoral Roll and stand for election to the PCC. The PCC held 7 meetings during the year. Standlng Committee This is the only con]tntttee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the council. It also meets to discuss other matter5 to be put before the PCC. Matters discussed by the PCC The full PCC and the Standing Conllnittee have met during the year. They have discussed a range of issues, induding the Build to Bless proiecL launching a CAP Life Skills course; safer recruittneTht best practice for Voluntee￿ and discussions around Living in Inve & Faith in the Church of England nationally. Bethan WiL8oN PCC Secretary Electoral Roll By the end of 2023, we had a totsl of109 Members on the Electoral Ro]L This has grown frotTh 92 rneTnbers as reported in 2022. Bethan wilso￿ Electoral Roll Officer Publ1¢ Benefit The Church of St Martin, Norris Bank is a public benefit entity. St Martin's promotes public services. in dedicated buildings and elsewhere, in accordance with the practices and teachings of the Church of EI￿and, for hearing and appropriating the word of God and for the worship of God both generally and at significant points in people's lives. It provides religious 2nd moral parameters by which individual members of the public may ]ive fulfilled lives and act in a way which is socially beneficial, and infiuence wider society for the better. The Trustees confinn that they have cornplied with the requirements of section 17 of the Chartties, Act 2011 to have due regard to the public benefit guidance published by the Charities Cornmission for England and Wales. Review of the Year Ministers Rei The apostle Paul characterised his tninistry as being"sorrowful yet ahvays reyjicing." Living for, and lovingjesus brings bothy)y and sorrow in various and unexpected ways. 2023 at St Martin's was no differenL There were wonderful moments of rei)icing, days and weeks of unwanted sadness all alongside the ordinary rhythm of worship and care for each other. Two standout"moments" encapsulate who we are as a church. The first was our church family weekend away at Cloverly Hall in March. It was a precious time to 'be' together,. eat together. chaL drink cups of tea and build re]2tionships. The theme of the weekend was gazing on the character of Jesus and enjoying him. It was a rÈch gift and blessing from the IA)r(L The second was our week of prayer and fasting. The initial prompt for the week was to pray for wlsdom regarding the Build to Ble&s proFcL However. as the week went on, the common testimony of those involved was that the Build to Bless project became secondary as people's primary desire was simply to seek the Lord. to know him deeper and to depend on him in all aspects of life. 2024 has already begun with the same pattern of so￿oW andiiy. There are many uncertainties ahead and significant challenges both in the local 2nd wider church. In the midst of both SO￿OW andioy, we continue to pray that the "praise of Jesus would spread as we grow in hirn together." This can only happen because the ligtht of God's face shines upon us and because he loves us." (Psalm 44.3) Reverend Will Rubie 2 Corinthians 6..10 'Buiid to Bless, Prniect Report The Buitd to Bless project seeks to traThsforni (mr church buiIding so that it might bless our community and our churchfamilyfor years to come. The project stemsfrom a requireynent to catch up with OUT current neetsfor more spoce and betterfociiities, as u)eU as an aspiralion to provide a buiidiry better equipped to bless our com7rtunity andfvture growtlL Over the last year the proFct has progressed and been refined. A fruitftd season of Prayer and Fasting preceded the PCC'S approva] to advance with the project in June 2023. In Septernber 2023 we had a meeting with the Diocesan Advisory Comtnittee (DAC) who provided feedback on the prop)sa]& specifically focussing on the suggestion of a pitched roof to the side extension. and fUrther￿￿tifiCation for the internal layout proposals. Following this, the Buildings Tearn met in OCto￿r 2023 with the Church Architect to review and respond to the comments. In November/DeceTnber 2023, a cost review was also undertaken, which revealed that projected costs of the proFct had increased. This is not unexpected, given construction costs globally have increased markeilly over the last couple of years. As a resulL we have reviewed the proFct with an experienced Project Manager and identified cost efficiencies in the design and procurement route. 2024 will be an excitingyear for the proFct with a planned submission of the Planning and Faculty Applications in March, which will, God-willing secure approval allowing us to Progre￿ towards the construction phase. We are akn considering how to expedite elements of the projecL including the car park remediation ￿Ven the issues with drainage currently experienced. 8 the proFct develops this year. we will be guided by three kry principles: l. Affordability We will prioritise the front and side extensions, and improvements to the car parking, building in a phased way as we can affor 2. Proee We will ensure continued professional scrutiny of the project through to completio Trnst We will step out in faith: the iL)rd knows our needs which havent ch2nged,' we must t￿￿t him with the proFct as the final cost wont be known until completion. 2024 will be a crucial year for the proje¢ and we remain prayerfully committed to seeing what the Lord will do through our plans. 'Build to BI￿s, Project Tea￿ Joe Hobbs, Tom Shephertl Reverend Will Rtthie Fabric Report Repairs were made to the pipes in the Hall at the beginning of the year, after they froze in December 2022. The repair has involved capping off one of the toilets pern)2nently. After hjrther issues with the drains, a drain company unblocked them via the exLernJl manhole. In June 2023, the floor of the main stage was reboarded and strengthened to make it more stable to cope with its increased use by the worship bands and choirs. At the end of the year, in order to reduce building heat losses an automatic d￿r closer and draft excluders were fitted at the main entrance and hall. li￿ting has also been added under the organ to provide a more welcoming atmosphere. Thanks toll3￿ Miller, some extra stsckable chairs were donated and he is in the process of restoring them. Externally, extra security camerds have been added to the front of the church building. More stones were added to the driveway to ease pedestrian and vehicular access and to raise the road height to mitigate against puddles forniing. However after severe wet weather over the winter the state of the driveway and carpark are still in urgent need of attention to improve drainage and provide a more suitable surface ￿Ven the increased use of the buildlng throughout the week This has been identified as a priority once building work is approved. Churchwardens.. Oli Hatiey & Tom Shepherd Deanery Synod Report The Deanery Synod met three times in 2023. and discussed various topics including. the Deanery Mission Action Plan. moving towards eC(￿friendlY churches; and introducing focal leaders in churches which currentIy rely on one minister or less. Tim Bull became a Deanery Synod representstive following Henk Altin¢s resignation from the Deanery and Diocesan synods in FebnAary 2023. Henk has had to step down from St Martin's PCC following his resignation. He decided to resign after he posed a written question to the Diocesan Board of Edllcatiov) arising from the Board's report to the Diocesan Synod on CotE schools in the Diocese. Henk noted that incidents had arisen in church schools elsewhere around poIicies on gender and sexuality, and asked what was happening with CofE schools in our Diocese. The Director of Education responded ITh writing with permission to circulate her reply to the Deanery Synod. This would be part of routine Deanery feedback from Diocesan business. The Deanery standing coJnTnittee refused to circulate the Director of Education's response. Henk could not accept the committee's reason and resigne(t He felt he could no longer fulfil his responsibi]ity to provide important Diocesan feedback which Deanery Synod members had a right to know. Nationally, there is ongoing discussion and division on whether the Church of England will offer services of prayer and blessing for people in same-sex relationships. Votes in the Gener21 Synod have been very close: Praye￿ of blessing were narrowly approved in July 2022, with an attached amendment stating that any wording of the prayers must not indicate a change of the Church of England's doctrine on marriage. These prayers have yet to be finalised. Since then, 44 bishops (including Bishop David and Bishop Mark from the Diocese of Manchester) have publicly declared their support for moving towards conducting standalone seryices for sarne sex nwriage5 and for those in satne sex marriages to be licensed as priests. Another group of12 bishops have publicly dissented frorn this diTection of travel, stating that permitting prayers of blessings and introducing standalone services for sarne sex unions is a change in the current doctrine of the Church of England, andooes against the teaching of the Bible. There is much cOn￿s1o￿ and uncertainty in the months ahead. We continue to pray for the situation, and are engaging with our Diocesan Evangelical Fellowship (DEF) and the Church of Evangelical Council (CEEC) through this tlme. Deanery Synod Reprasentativ&s.' Anna Sont & Tim Bul Children's Groups on Sunday Mornings Scramblers (24 yertr olds) The Scramblers have really thrived having their own little group and space in the porch- though thelve almost outgrown the space! Regularly, we have arouThd 8-10 Scramblers but at the peak we have had 14 children! In the past year, thelve been looking at stories from the Bible and rnost recentty following the Big Picture Story Bible, learning about God's promises in the Old Testament and their fulfilment in the New Testament. The Scramblers enjoy singing action songs, listening to storytime and then getting messy with craft and themed play. It's been really encouraging to watch them grow from little 2 year olds not wanting their parents to leave, to confident Scramblers excited to tell their parents what they've learnt and show them their crdft! Our current leaders are Gail Byrne, Emma Criddle. Cheryl Howard, Connie James, Ke Laffey, Alexandra Fenwick Hannah Surguy Cli7nber5 {Reception- Year 2) and Explorers (Year 3- Year 6) It has been another great year for the Climbers and Explorers. We have a steadily growing number who attend on a regular basis. and have been blessed by a number of visiting children at varying times. We have generally followed the church fatnity teachings, covering Judges, 2 Timothy and Luke, but have more recently explored some pre-prepared material to cover AdvenL Both groups have an all-together time where the overall theme of the session is presented along with some games/songs. Following this. we thell split into groups for age-specific teaching and crafts. Our cu￿ent leaders are Jamie Barrow, Jess Bradshaw. Faye and PauI Briffa, Pam Corbishley, Meirion Hoad Abi LAmbach, Ben Marsden, Tim Smith & Beth3n Wilson. We haye two current challenges. Firsdy, space: we can be blessed with up to 20 children per session, so we continue to outgrow out our current space in the h211. Secondly, leaders: we are hoping to bring a few new members on board, as ideally it would be great to have four team mernbers per week but currenttywe're only able to staff three. Jess Bradshaw Youth Group We continue to be blessed by our Youth Group at St Martin& A small group of youth meet every Sunday evening to have food together, play some games, and look at a bible study together. This last year we have had a go at a Bible overview, looked at the Gospel of Mark, and more recently looked at big questions about Who am l?, Our youth are great fijn, and keen to learn more about Jesus and understand how his words affect their day-to-day ]ives. It's been apy to see thern get to know each other better this year, and open up more in our studies. We continue to pray for growth amongst our youth group, and are looking fonyard to a couple of the oldest EYplorersi)ining us later this year. Youth TeoTrL Joe Brtmtshau), Livvy Raynes. ALice and Joe Hobbs, Anna S(mt Wednesday MorDiDgconllnunity Hub Wednesday Morning Community Hub. offering a short service followed by'coffee, cake and company, is now a well-estsblished and welcome part of the life of St Martin's. We have a core group of regular attendees, together with those who pin us from time to time. The service includes a short reflection and durlng the year we have been going through Marvs Gospel, interspersed with Psah])s in Itnt and passages from Isaiah in Advent. We also celebrate the Lord's Supper once a montlL We were very sad to lose one of our regulars - Paul Perkins- who died in October. However. it was a real privilege for St Martin's to be able to arrdnge the funeral and welcome his cousin, friends from Marple and others to the service and to share memories of him. Through Paul's death we got to know one of the residents at Russell Gardens and this led to holding an informal carol service there. We pray this will lead to further links with residents. Cotnmunity Hub runs throughout the year apart froJD August. Sorne expressed concern at losing the support and friendship for a month and so each Wednesday in August we met at the Blue Corn café at the Moor Top. This proved popular- it maintained the links while giving the volunteers a bit of a break. Our thanks to the Church family for your continued prayers and interest. Together we pray that Commwiity Hub will attract more newcomers and that they will find friendship, fellowship and faith in our IL)rd Jesus ChrisL Henk & Sue Alting. Marion Bair¢ Trevor & Cheryl How(r4 Jo IAiUninSo￿ Steve & Linda Wilson ttle Li£thts The playgroup has continued to be well attended, and we welcome new children most weeks, alongside a core of regulars both from the church family and the local community. The team have continued to build on some good relationships and have enjoyed being able to provide a listening ear to the adults who come, as well as getting to know their little ones. During the first hour of each session children offered free play with a wariety of toys to encourage gross and fme motor skill development and ima￿native play. We have begun to rotate the toys each week and have seen the children engage better with thetn. We also provide a quieter corner with toys for younger babies and a good selection of books. We offer an optional craft activity. linked to our Bible story, 2nd around half to two thirds of children engage with this. This yearwe have changed the way we arrange the room for our story and song time to help the children engage and have introduced a puppet - the almost-always-sleeping Geoffi-ey! The children love shouting as loud as they can to try and wake him up! The children's listening during our Bible story has improved overall, thou￿ there are some weeks when being heard above the ineTritsble noise made by 40+ under-fives {a￿d their grown-ups!) is a struggle. We are looknng into using a microphone for next yearl We have been encouraged this year by the number of new parents / carers telling us that Iittle Lights has been recomrnended to them by others. and by the attendance of Little Lights families at church events such as the F2ster Trai]. Summer Fair and Christmas Eve Family Carols. The atmosphere on a Monday morning feels good and we had a lot of fun (along with some chaos.} at our well attended Faster Egg Trdil, summer Teddy Bears, Picnic and Christmas Party. The success of the p12ygroup this year lies in no small part to the hard work. care Jnd generosity of our wonderful team of volunteers- Pam Corbishley, Alice Chill, Lilian Dunlop and Sue Maguire with her amazing gllita￿. Gail Byrne Holiday aub From Tuesday 29th to Thursday 31st August, we hosted our first holiday club for primary school-aged children. Using resources froln Faith In Kids, the sessions were themed around a spy training acadetny. exploringwho Jesus is from Luke's gospel. The church building was transforned into Spy HQ. as a team of 25 Voluntee￿ welcomed over 40 children. This was a mix of children from church families, other local Christian families, and those who are new to St Martin's, including invited friends and previous links. The club was very well received by the families in attendance. A higtilight was the celebration service on the Sunday, which wa8 attended by a number of visitors, and was a gre2t opporttmity to share with the wider church family. Toby Butt Musac The music ministry has continued to serve the church famity through leadingworship at Sunday services and other events. The team is currently made up of15 volunteers, forming 3 bands serving on a regular rota. Further opportunities for the wider church family to be involved in music-making have been offered through choirs at Christmas and Easter,. these have been celebrated as 2 wonderful time to make new connections and worship together. Toby & Kate Butt, Music Ministry le(u1￿5 Science and Faith Semi In April 2023, St Martin's held a Science and Faith Seminar led by Henk Alting, Hannah Evans and Dan Smith. We tried to do it a little differenty by using intetviews where one of the leads interviewed another on their chosen theme. While we had a prepared set of questions to ensure the topic was adequatety covered, the interviewer was free to follow up with further questions on the spur of the moment. This kept everyone on their toes and worked well. Choosing a time for such an event is a compromise. We went for a Saturday rnorning which got a good attend8￿Ce including some visitors not from St Martin's. Henk Aiting Hall We continue to rent the hall out again, and have three regular hirers: a pilates class on Wednesday evenings, a flamenco class on Thursday nights and the Wl choir every other Saturday morning. We have also had one-off rentals for birthday parties. BetI￿n WtL8on Data Protection St Martin's TS cornmitted to having safe and seeure Data Protection practices in place. We have continued to use Churchsuite as our secure online database. This allows us to keep records of church tnembeTS' contact details securely. and aids church communication through its Address B(M)k moduIe. Fach church men)ber also has 2ceess to a personal Churchsuite accoun( where they Can manage their own data and regulate what persona] inforn)ation they would like to share with church family. Certain congregation members also have additional perniissions to enable them to Carry out their roles, including church staff and children's leaders. By the end of 2023, we had 121 adults registered on Churchsuite. This gives an indication of how tnany adults have become involved in St Martin's in the past year (we previously recorded 117 adults on Churchsuite in 2022). Bethan Wilsim Safeguarding Report ever, safeguarding continues to be a priority in our life together at St Martins. We are working hard to continue to ensure that the vulnerable among us are safeguarded and that we can care for and protect each other well. As a church, we continue to adopt, and are compliant with, the House of Bishops Safeguarding Policy & Practice Guidance. During this year we have worked hard to ensure that we are implementiDg the Safer Recruitment practices for all our volunteer roles, in particular by ensuring that Volunteer AgreeTnents are in place across all ministry areas and references are obtained as required. Volunteer Agreements aim to provide clarity about responsTbilities and are part of creating a safer culture for all involved. Thank you to the many of you who have put together or signed these. We know that many of you have also completed safeguarding training this io year either for the first time or as a renewal: again. we are grateful for your time & willingness to complete this. We are now up to date with our traintng across the church family., this wouldn't be possible without Bethan who does an an]8zingiob of tracking this via Churchsuite. In addition to ensuring these structural things are in place. the role of Parish Safeguarding Officer is to respond to needs and concerns as and when they arise and to consult with the Diocese Safeguarding team. As 2023 drew to a close, we were pleased to welcome Jess Bradshaw to join the SafeguardiTTrg team., in 2024 Jess is taking over as the primary safeguarding officer for St Martins and l am steppTTTrg down for the time being. Jess comes with a wealth of experience from her professional life as well as her experience in churches and children's ministry, please do pray for her as she takes on this irnportant role. As always, if you have any questions or concerns about anything relating to safeguarding, please do speak to Jess or eTnail safeguarding@stms.org.uk. Alternatively you can speak to Will, or to the diocese team directly via safe ardin manchester.an lican.or Lucy Davids0￿ Safeguarding Officer li Treasurerfg Report Thank you to all who are generousty and faithfillly giving to all areas of St Martin's ministry. Your commitment and generosity is very gratefully recognised. The totsl income in 2023 was £321,941 as compared with £212.764 in 2022. ofthis amount. the Tnaiority of income was donations with £174,244 donated to general funds, £128,715 donated to our Build to Bless project, and £1,100 donated to the Hardship Fund. The total expenditure in 2023 was £148,872. as compared to expenditure in 2022 of £195,385. The main reason for the reduction is that the maprity of work on the roof w2S carried out in 2021 and 2022 with a much lower amount in 2023. The surplus of income in excess of expenses in 2023 was £173.069 compared with £17,379 in 2022. On 31 December 2023, the totsl fun(ts held were £361,323. Having established several designated funds in 2019. the PCC ha8 decided to make a number of changes reflecting how the fiT)ancial position of the church has changed and seeking to keep the accounts as simple as possible. A new Build to Bless designated fund has been established to set aside money to fund our plans to develop and repair our church building. The Capital Fund had been established to set aside money for urgent repairs to the roof. These have now been completed and the PCC has decided that this fund is no longer reqllI￿d and that the balance of £8,004 be transferred into the Build to Bless Fund. The Development Fund was established to set aside Jnoney to finance the development of our ministy. by employing Tnernbers of staff as well as through the development of the church bui]ding. Given the developments in St Martin's tninistry over the last 5 years and that we T)ow have greater clarity reg2rdTng the Build to Bless plans. the PCC agreed it was appropriate to close this fund. £34,000 has been transferred to the Build to Bless Fund and the balance of £44,545 has been transferred to the Gener21 Fund to pay staff salaries going ft>rward. As in previous years. we have put aside IO% of our regular income in 2023 to give to other charities, causes, and individual4 and this has been transferred to the Mission Fund. The PCC is not protM)sing any changes to this fund. The Hardship Fund has also grown through 2023. Please pray that the PCC will continue to be gijided by the Spirit in deciding how best to use the gfts that God, througl) His peopl< has given us. Ruth G￿￿kin$, Tre￿urer Reserves Policy The PCC seeks to ensure that sufficient reserves are held to meet between three to six rnonths, costs. After allocating money to the Mission Fund and the Build to Btess Fund, the remaining unrestricted funds based on 2023 expenditure are sufficient to meet costs for Just under six month& FiDancial Instruments Obiectires al￿ policies The charity's activities expose it to a number of financial risks including credit risk The charity does not use derivative financial instruments. Credit risk The Charity's principal financial assets are bank balances and casN trade and other receivables. The charitys credit risk is primarity attributsble to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An a]lowance for impairnient is tnade where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows. The Annual Report was adopted by the PCC on behalf by. Il+ i+ and signed on their The Reverend William Rubie IP.C.Q Chair) Minister of St Martin's, Norris Bank Statement of Trustees. Responsibilities The trustees are responsible for preparing the trnstees, report and the financial statements in accordance with the United Kingdom Accounting Standards ￿nited Kingdom Generally Accepted Accounting Prnctice) and applicable law and regulations. The law applicable to charities requires the trnstees to prepare financial statements for each financi2J year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In prepaTing these financial statements, the tn￿teeS are required to.. select suitable accounting policies and then appty them consistently,. observe the methods and principles in the Charities SORP; makeiudgements and estimates that are reasonable and pruden( state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. and prepare the financial ststements on the going concern basis uuless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements compty with the Charities Art 2011, the Charities (Accounts and Reports) Regulations 2008. the provisions of the constitution. The trnstees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregulaTities. The trustees are responsible for the maintenance and integrity of the corporate and fin2ncial infornwtion included on the charitable compan￿$ website. Legislation governing the preparation and dissemination of financial statements may differ from le￿lation in other jurisdictions. Approved by the t￿￿tee8 of the charity on_ behalf by. - and signed on their The Reverend William Rubie (P.C.C. Chair) Minister of St Martin's Noffis Bank 14 Church of St Martin, Norris Bank Independent Examiner's Report to the trnstees of Church of St Martin, Norris Bank I rq)ort to the trustees on my ¢xaminatiott of the of Thurth of St fvfartl￿ NO￿15 Bank for the y¢ ended 31 De¢¢mber 2023. Responsiblllttes b￿L9 of re￿rt 2L8 the cEwity trU￿ee5 of Church of St fvlarti￿ Norri5 BaDk you are responsible for the prq)aration of the ccounts in aceordan¢e with the requirements ofthe ajarities A¢t 2011 ('the Act,). I rep)rt iIi re5ped of my examiDation of the Chwch of St Norris BanKs accounts ¢aTried out utlder section 145 of the 2011 Act and in Carrying out my examiDatiotL I have follo￿d atl the applicable Directions given by the Charity Commission ￿der section 145(5Xb) of the A¢L llldeptndent euminer's 8tatemeDt Since Church of St Martin, Norris Bank's gtDss itleome ex¢¢¢d¢d £250,000 your examsner must be a member of a body listed in section 145 of the 2011 ACL I confirni that I am qualified to undertake the examin*ion be¢aus¢ l am a M¢mb¢r of Chartered A¢couutant. which is one of the listrd iy)dies. I have complctd my txamiDation. l Confirn) that no It￿terial matt￿5 hav¢ come to my atteDtktin in connection with the examiDation 8iving m¢ cause to believe that in any Materi￿ resp￿t. l. accouDtin8 records were ryTrt kept tn rtspert of ￿llrCh of St Nottis Ballk &$ required by section 130 ofthe Ac¢ or 2. tbe a￿Ounts do Th)t accord with those records. or 3. the accounts do not comply with the accoutrtin8 reqUIremet￿ ¢oM¢emtng the fonn and content of accounts set out in the Charrties (Accounts and Reports) Regul*ioll5 2008 other than any requirement that the a¢¢outLts giye a *ue aDd fair vi¢W which is D)t a matter coTh4ideTed as part of all iNdepe[￿ent I have no concerns And have cotne across no other matters in collncction wtth the examination to which attention should be drawD itl this report in order to enable a proper utLderstsDdiTh8 of the a￿o￿nts to be reached. Paul Roper Chartered A¢¢ountallt MeKellens Limi*d I l Riveryiew The EmbankTneDt Busin¢ss Park Heaton M¢rs¢y Sto¢kport SK4 3GN Date.. .Ir 1.￿.1V*......... P8ge 15 Church of St Martin. Norrig Bank Statement of Fittaneial Aetivits&8 for the Year Ended 31 December 2023 Totsl 2023 Unrestriete41 Restrict￿1 Fullds Note Income aud EDdowments from: D)tsations atid legacies Charitabl¢ activities Other trnding activitie5 Invesknent income 174244 11,153 3282 2.489 130.731 304,975 11.153 3,282 2.531 42 Totat incorne 191.168 130,773 321,941 xpenditure on: Charitable acttvities Other expenditure (26.330) (49.644 18) (27.000) (26,3381 122,5341 (45.890) Totsl expenditure Net incotnel{expenditure) Gr055 trdtLsfer5 between fimds (75.974) (27.008) (45.890 148,872) 115,194 {58.405 103,765 {45,8￿} 58,405 173,069 Net movement in 56.789 103.765 12,515 173.069 Re£oncili%tion of fulld¥ Totsl fund5 brought forward 30.971 7J44 149,939 188,254 Total funds ¢arried fonvard 18 87.760 111.109 162,454 361.323 The on pages 19 to 30 forni att ititegrai part of these fJnan¢iai stsiements. Pw16 Chureh of St Martin, Norris Bank Statement ofFftnan¢ial ActivitiQ8 for the Year Ended 31 Dettmber 2023 (continued) UnY¢s¢rleted Restrirt¢d Designated funds Totsl 2022 IDcome and Endowments from: L>)nation5 a￿1 legacies Charitable activities Other trading activities Inv¢stment income 188,620 11107 2,950 257 8.828 197,448 12,107 2.950 259 Total income 203.934 8.830 212,764 Expendtturt OD: Charttsbl¢ a¢tivities Other ¢xpetMliture {21.175) (43,993) (1.000) {2.419) {22,L75) {173,210) 126.798) Total expeThditure (65.1681 (3.419} (126,798) (195,3851 Net iDcom&llexpenditure) Gr05S transfers between fimds 138,766 123.125) 5,411 (126.798) 123,125 17.379 Net moyement in funds 15.641 5,411 (3.673) 17,379 Reconclliatioll of (￿￿d5 Total fi]nds brought ftsnvard 15.330 ,933 153,612 170.875 Totsl fi￿d$ carTi¢d ftttiyard 18 30,971 7.344 149,939 188,254 The notes on pages 19 to 30 fonn all Inte￿al part of dwse fuwKial ststeJDents. Pag¢ 17 Church of St Martill, Norrn Bank (Registration number: 1196002) Balance Sheet ￿ at 31 December 2023 2023 2022 Nole Fixed *Mets Tatjgible wets 12 6.253 .179 Currtrtt ￿ets Debtors Cash at bank and in hand 13 14 75.955 305 J34 34.016 162,626 381289 196.642 Creditors.. Amounts faming due witbltt we y￿r 15 26.219 16.567) l¥et Current assets 355,070 180,075 Net assets 361J23 188,254 Fwids of th¢ ¢I￿rity. Restricted 111,109 7,344 Unrestricted ineorne fwids Designated fi]n Generdl fimd5 162.454 87,760 149.939 30,971 Totsl ullrestricted 250.214 180,910 Total funds 18 361.323 188,254 The fitwicial ststemeDts on page5 16 to 30 were approved by the tr￿s, and authorised for issu¢ on iéb.g.lo2*and Signed on their behalf by.. Rubie Ru Tre as The notes on pages 19 ty 30 fonn an inteV￿ part of these financial 5tstements. Pa8e 18 Church of St Martin. Norris Bank NotsJ to the Financial Statements for the Year Ended 31 De￿mber 2023 l Accowiting policies Statewe￿I of Complianee The f￿ancial statements have been p￿Pared in ac¢ordath¢e wtlh Accounting and RetK>rting by Charities.. Statement of Re￿M￿￿￿d¢d Pra¢ti¢e applicable to chartlie5 prepaTiD8 their aceounts in acwrdan¢e with the Financial RewTrrting Ststmlard applicable in the UK altd Republrc of treland IFRS 102) {efftctive l January 2019) - {Charities SORP (FRS 102)). the FiDaDcial ReportiDg StaDdard applicable in the UK and Republic of Ireland IFRS 102) aDd the Charitie5 Act 2011. Basis ofprtpar*tio Church of St marti￿ Norris Bank meds the definition of a public ￿llefit cutity undcr FRS 102. The accow (financial ststements) hav¢ been prepared under the histotical c05t convention with item5 r￿ognised at eost or traDsa¢tion Yalue ￿1¢$$ otherwis¢ ststed in the releydnt ￿te(s} to these accouDts. Going CODcern Th¢ trusie¢s consider that there are ￿￿ter1￿ uncer￿e5 alM)Ut the clwitys ability to continue as a going ¢onctrn. IDcome gnd e&dowmeDts Voluntary illCOllLe illcludillg doDation5. gifts. legacies and gratts that Provide wre funding or arc of a general nature 15 recogDised wben the charity has eotitlemeni to the income. it is probable that the tncome will be received aDd the atnovnt CaD be with suffi¢ieErt reliability. DonaÉiofts oNd lewieg Donations and legaeies are reco8nised a re¢eivable basis receipt Rs probable arml the amount can be reliably m￿Ured. Gronts receivable Grants are recognised th¢ cbarity has an emidemellt to the futMLs aDd any condition5 linked to the grants have beett met. Wthere perfOrn￿n¢t conditio￿5 are attached to the grznt and are yet to be m¢¢ the in¢ome is re￿£￿Ised as a liability alld inGluded oll the balance sheet as deferred iDcom¢ to be r¢l¢ase4L Gifts in kind Grfts itl kind are recogDised in d[ffere￿ ways depelldenton IKTrW they are used by the ¢lwity.' li) Those doDated for resale produce in¢a)me they are sold. They 8re valued at the amount actually realised. (ill Those donated for trati%Nllksion to beneficiaries are iDcluded in the Ststement of Finan¢iai A¢ti>itie$ as incomin8 resources and resources expended wh¢n they are distribut¢d. They are Tnlued at the amount th¢ charity would have had to pay to a¢quir¢ thenL {iii) Those donated for use by the ¢harity itself are ill¢luded whEll rc¢¢ivable. They are valued at the amouot the ¢haTity would have had to pay to acqui￿ them. Page 19 Church ofst Martin, Norris Bank Notes to the Fin4n¢ial Statements for the Year Ended 31 December 2023 (contlllued} E3penditllre All expenditure is reco8ni5ed once there i5 a legal or coDsttu¢tiv¢ oblig*ion to that expenditure. Ét is probable settlement is required and the amount can be measured reliably. A]1 costs are allocated to the applicable expenditure heading that aggregate similar Costs to Lxtegory. Ivbere costs cannot be directly attributed to parttcular headhtigs they have been allocated on a b&si5 COnSi5*Dt with the use of resources, with central staff costs allocated on the baFis of time speuL aDd depreciation charges a]located on the ]x)rtiot) of th¢ &ss¢t's use. Other support costs are allocated on the spread of staff costs. Chori¢able oclivitie4 Charitable expenditure comprises those costs incurred by the ¢harity its the delivery of its a¢ttTrities and serviees for its beneficiaries. It includes both costs that Can be alloLTted directly to such activttie5 aThd those costs of an indirect nattwe necessary to support them. Governllnce costs These i]]clude the costs attnbutable ts the charity's c<>rnpiia￿e with coDstiLutional and ststutory requiremen illcludiDg audiL strategic rnaDagcmcnt and tr￿S mtttings and reimbwsed expenses. Tgl•tio The charity is Considered to P￿ the tests set out ID Paragraph I Sthedule 6 of the Finan¢e Act 2010 therefore it meets the defirjttion of a cbaritable company for UK CO￿oration tax purposes. Ac¢ordingly. the charity i$ potentially exempt from taxation in T¢SP¢¢t of inwme or ¢apitsl Ea￿S received within c*egorie5 ¢over¢d by Chapter 3 Part I l of the Corp)ration Tax Act 2010 or Serfion 256 tsf the T￿ation of Chargeable GaiLs 1991 iv the extent that such ill¢ome orgaiDs are applied exclusively to charitable pU￿05eS. Tangible r￿ed assets tndividtul flxed a&%ets costillg £5￿).00 or more are initially recorde41 at co$4 less any subsequ¢nt xcumujated depreciation subsequent a￿U[nutated impairment losses. D¢pr¢¢iation *nd amortisAtion Depreciation i5 provided OD langible fixed ￿ so as to write off the wst or valuation, less any estimated residuaj value, over their expected useful economic life as follows: Asset el*ss Computer equipment Fixttw¢s, fittings and ¢quipm¢nt Depreciation method And rate 33/0 Straight line I￿A straight line Trade debtorg Trad¢ debtors are amounts due from forseThtces the ordinary course of business. Trdde debtor5 are T￿o￿tIl￿d initsally at the tr81￿¢￿0ll price. A pmvision for th¢ itnpairment of trade debtot3 is e5tabli5hed when thue is objecttve evidence that the charity Mryll not b¢ able to ¢olle¢t all anwunts due accordit)8 to the original tern￿ of the receivable5. Ca$h Xnd exsh equlv*lettts Cash atjl ¢osh equival¢nts wmprise ¢ash on halld and call dewsiW and other short-terni highly liquid snvesttnents that are readily ¢ortvertible to a known allK>unt of c&%h aDd are subject to an iDSi8nificaDt risk of change value. Page 20 Church of St Martin, Norris Bank Notes to the Financial Statements for the Year Ended 31 Deeember 2023 (continued) Trgde creditors are obligations to pay for goods or servires that have been acquir¢d in the ordinary course of b￿sInesS from supplier5. Accounts payable are C1￿]fi¢d &s c￿￿ent liabilitie5 if the does have UDconditioDai right, at th¢ e￿1 of the reporting period. to defer settlement of the creditor for at least twelve rnonths after the rep)rting dat¢. If th¢r¢ 1$ an uncondi110t￿l rI￿t to d¢fer settlemeni for at lea# twelve n￿th$ after the reporting da*. they are presented as wn-¢urrent liabilitie$. FuDd structure Unrestrickd in¢ome fimds are general fimds that are availabk for usc at the trustees discretion fi]rtIL¢faDce of the obj¢Gtive$ of the charity. Iksignated fitllds are whrestrict¢d fimds set aside for specific pwposes at the dtscrdion of the truste¢s. Restricted income fi]n&s are those doDated for ￿ in a particular area or for specific purtrf)se4 the ￿se of vthich t$ restrtcted to that area or PUTPOSe. PeD8iOllS attd other post rntlrethe￿ ob]igatio Th¢ charity op¢rates a defined ¢ontnbution pension scheme wbich is a pension plan ￿der %thi¢h fixed contributiorts are paid into • pe￿lon fund a￿j the charity ha% no It￿1 or collsttU¢tive obligation to pay fi￿er ontributions even if the fijnd does noi hold suffi¢icDt a55ets to pay ail etNployees tbe benefrts rel8tiD8 to employee service in the ¢urret)t and prior periods. Contribtrtions to defined contribution plans ar¢ T¢¢0￿•S¢d in the Statement ofFinan¢ial Artiyities they are due. If ￿ntributIon paym¢nts exceed the contnl>ution due for service. th¢ ex¢ess is reCO￿lSed as a prepaylllent. 2 from donAtions and leg*cies fiznds CeneTrl Restricted Total 2023 Tot*1 2022 I)onations and legacies. tk)nAtions from individuals Gift aid reclaimed Granty including capital grants" Grants from other ¢lhariti¢s Gihs in kind 14429) 28.365 116J67 13,834 260,866 42.199 160,356 32.891 330 330 1.580 2250 1.951 lJ80 174244 130,731 304.975 197,448 Page 21 Chureb of st Martin, Norri8 Bank Notes to the Financial StatemeDts for the Year Ended 31 December 2023 (continued) 3 ltteome from eb*rlt*ble artiviti Unrestritt fwith Gether41 Ttsl#l 2023 Totsl 2022 Church services Little Lights Weekend away Holiday ¢lub 2,061 1,867 6.579 643 2,885 1222 8,0 1,867 6.579 643 11,153 12.107 4 Income from other tradÉDg adivities Uor¢strtded Total 2022 GeDernl Events iti¢onxe' Othereyents income Property rettsl income 387 2.895 387 2,895 2,950 3.282 3282 2,950 S IDvu¢m¢nt income Unrestricted Total 2022 General funds 21)23 [nt¢￿st ￿¢¢Ivable and similar tere￿ re¢eivabk OD bank de￿)Sits 2.489 42 2,531 259 Page 22 Church ofst Martin, Norri8 Bank Notes to the Financial Statements for the Year Ended 31 December 2023 {contÈnued) 6 Stsff costs The aggregate costs were &5 follow5." 21123 2022 Stsff eosts during the yarwere". Wages and salaries Ptnsion costs Other staff costs 43.416 3.039 1.029 35,981 2.519 786 47,484 39.286 The monthly Average nutDber of persons (]￿l￿ding senior I leadership team) employed by the charity during the ycarw&s follows: 2023 No 2022 Administrativ¢ staff Inisty stsff 3 (2022- 2) of the aljove employees participated in the DcfiDed Conthljution Pension S¢hemes. No employee rcceived emolumats of mott thall £60.000 duriD8 the year 7 Eipenditur¢ on ¢kn#ritAble artivit￿5 Total 2023 Totsl 2022 Gen¢r¥l l¥ot¢ 14.078 27 316 10.178 565 14.086 27 316 10.178 565 6(N) 566 12,292 165 549 8.669 Hub Little Ligbts Weekend away Holiday ¢lub CAP GovernaDGe costs 566 500 26,330 26,338 22,175 Page 23 Church of St Martill, Norris Bank Notes to the Financial StatemeDts for the Year Ended 31 December 2023 (￿ntInUed} 8 Other e4JendKture Totsl 2023 Totsl 21122 I)¢sig￿ted Central Staff costs DepreciattOD. anjortisation aDd other similar costs Build ty Ble$5 Chw¢h and grow)ds ¢osts Office expenses Roof rknnations paid P￿Ish Share Mtheting and publicity 34.543 12.936 47.484 39286 3,462 3,462 25.584 16.433 10,594 9,167 2,175 7.279 356 1632 15.677 17.473 5,255 65,624 20,000 6.486 25.584 16.433 9.178 1.416 9.167 2.175 7,279 356 45.890 49.644 27,IMIO 122,534 173.210 9 kn*ly5is of gover￿￿¢¢ aud 5UPPh)rt costs Govern*nce costs UDrestritted Totsl 2023 Totsl 2(122 Gener*1 Independent examiner ftts 530 36 530 36 51 Other governance costs 566 566 500 Page 24 Church of St Martin. Norris Bank Notes to the Fillallcial Statements for the Year Ended 31 December 2023 (wntinued) 10 Tnstees remuDera¢S0Th #tsd expenses During the yearthe charity made the following trnnSactio￿% with tr￿￿teeS.. Tim Bull is a dirertor 8tMI sbareholder of Ro¢ksah Limited. Dwing the year. tecbnicat equipm¢nt totalling £2,418 {2022.. £3,683) was pw¢hased by Ro¢k%ah Litnited on behalf of St Martin's and passed oll at cost. Ruth Gaskins is an employee of McKelltD5 Litllited. A direcw of M¢Kellells Li]nited is the in(kpend¢nt examiner of the chariW5 accounts. Ruth G&skirLS is n¢idKr a directorTh)r sharEIK)Ider of McKellens Limit¢d and does not participate ID the indyndent examJnatiOD. TNslees generally w£iYe reitubursement for expenses in¢Ur￿d by them for the PUTPtsS¢S of the church. All such expenditure is subjed io the necessary authorisations in ac¢ordan¢e with the church policy. Durin8 the year 9 (2022: 6) trustees l￿d expeLses reinthurs¢d. The of th¢5e for the year £3,757 (2022.. £3,683}. Durtng 2022, R Criddle was employed by the Churth of St Martin as ￿ assistant miIiister. All clergy Mtho licen¢ed to a church in the Chwch of EnglaDd are appointa ex officio as a member of the PCC of that chur¢FL No othcr trustee5 received aDy remuneration from the Charity. No trustee5 have received any other benefits from the charity during the ye4r. 11 Taxation The dwity is a r¢￿tered ¢b8rity Ind is therefore ¢¥empt from taxation. Page 25 Church of St Martin, Norril Bank Notes to the Financial Statements for the Year Ended 31 Deeember 2023 {eontinued) 12 Tangible fixed assets Furnitsre ind equipment Computer equipm¢nt Tot*1 Cost At I January 2023 AdditiotL 3J35 8,508 1,537 11,843 1,537 At 31 December 2023 3.335 10.045 13.380 Depr¢ci#tion At l Jattuary 2023 Charge for the year At 31 December 2023 425 333 3240 3.129 3,665 3,462 758 6.369 7.127 Net Ixjok value At 31 December 2023 2.577 3,676 6,253 At 31 December 2022 2.910 5.268 8,178 13 Debtor5 2023 2022 Trnde debtors Prepa)Thents Other debtors Gift aid re¢eivable 107 689 69 75,090 470 521 134 32.891 75.955 34,016 14 C8sh *nd egjh equivaleDts 2023 2022 Cash on hand C￿h at bank 298 305,036 499 162,127 305.334 162.626 Page 26 Church of st Martin, Norns Bank Notes to the Financial Statements for the Year EndpAI 31 De￿mber 2023 (continued) IS Creditors: amowits f*llkng d￿¢ whhkn otse year 2023 2022 Other creditors Trade credttor5 and accn 417 25.802 369 16.198 26.219 16,567 16 Pewion and other sthem¢8 Defined contribution pemion scheme The Charity operates a dethjed ¢ODtributton pension scheme. The pension cost cbarge for th¢ year r¢presents ntributions payable by the chanty to the scheme and aowwJt¢d to £3,039 (2022- £2J19). 17 CotllmitiThents Capital commitJneDts The ¢h*ity has UlldettskeD repatrs to the roof. The majortty of this repair work had begt) completed by the y e]kl attd fimds sufficient io ¢ompletE the WO￿ bave been tratksferred tnto the capital fund. Th¢ totst awunt contra¢¢ed for but ty)t provided iti the finaD¢1￿ statements Wd5 £Nil (2022- £16,992). Pa8e 27 Church of St Martin, Iyorris Bank Notes to the Financial Statements for the Year Ended 31 December 2023 (continued) 18 Funds Baknttce 8t 31 Decernber 2023 BaiaDce at I JAnu*ry 2023 I￿¢0￿1￿1 Resourc e4)ended TNasfer5 UDre8tricted General 30.971 191.168 (75,974) 58.40 87,760 Umreslrtcled deSIgNt￿¢dfy￿d% Capital Fw Development Fut Mission Fund Build to Bless F￿d 17.171 113,093 19,675 (9.167) {34.548) (1175) {8,004) (78,545) 17.950 127,004 35,450 127,004 Des]￿ted fund5 149.939 45.890 58,405 162,454 Total unrestricted 180,910 191.168 (121,8641 250214 Restrieted Futsds Restricted Fund Build to BIc5S Hardship Fund 747 5297 1.311) 958 128,715 (l J79) (25.629) 326 108.383 2,400 Totsl Restrieted Funds 7,344 130.773 27,¢108 111.109 Total fiLDth 188254 321,941 148.872) 361.323 Page 28 Church of St Martin, Norns Bank Notes to the FinaDcial Statements for Ibe Year Ended 31 Detember 2023 (continued) Bal8nce lit 31 Deeember 2022 B*l#Dce at I January 2022 Incomlmg Resourcey re50urctS expended Tr*nsfers UDrestrlcted 15.330 203.934 65.168) {123.125) 30,971 Unreslricleddesignaledfunds Capital Fund Dev¢bpment Fuod Mission Fund 78.795 54.267 20,550 (65,624) (41.174) (20,0001 17,171 113,093 19,675 100,0 19.125 D¢sI￿ted 153.612 (126.798} 123,125 149.939 Totsl llnrestrirt¢a1 168.942 203.934 191.966 180,910 Re5trieted Fun