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2024-12-31-accounts

Registered Charity no. 1199221

The Parochial Church Council of the Ecclesiastical Parish of St Werburgh, Chorlton-cum-Hardy Known as St Werburgh's Chorlton Trustees Annual Report and Accounts Year Ended 31st December 2024

St Werburgh's Chorlton

Year Ended 31st December 2024

Contents Page

Page
Legal and Administrative Information 1
Trustees' Annual Report 3
Independent Examiners Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9

St Werburgh's Chorlton

Year Ended 31st December 2024

Legal and Administrative Information

Reference

The Charity is called “The Parochial Church Council of the Ecclesiastical Parish of St Werburgh, Chorltoncum-Hardy”. The Parochial Church Council is known as the PCC for short. Other names which are used for the charity are "St Werburgh's Chorlton". The Church is registered with the Charity Commission for England and Wales and was registered on the 8th June 2022. Before this the church was an except charity.

Registered Charity Number

Principal Address

Website

1199221 St Werburghs Church 386 Wilbraham Road Manchester M21 0UH www.stwchorlton.org

Membership

Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. From the last APCM, the following served as members of the PCC.

Parochial Church Council (PCC) Members and Trustees

The council members and trustees who have served during the year until the date this report was approved are:

Date Date Member Position Appointed Resigned Rev James Neal Rector (Ex Officio) 28-Oct-20 Rev Andy Bird Curate (Ex Officio) 19-Jul-21 Alison Cooper PCC Secretary (Elected) 28-Oct-20 Amy Hawkins Treasurer (Elected) 22-May-22 David Hawkins Churchwarden (Elected) 22-May-21 Emma Quaintrell Churchwarden (Elected) 22-May-21 Rebecca Clarke Lay member (Elected) 24-May-23 Tim Burt Lay member (Elected) 20-May-24 James Whitaker Lay member (Elected) 20-May-24 Daniel Reeves Lay member (Elected) 20-May-24 Daisy Harding Lay member (Elected) 20-May-24 16-Sep-24

Primary Bankers

HSBC 760 Wilmslow Road Didsbury Manchester, M20 2DP

1

St Werburgh's Chorlton

Year Ended 31st December 2024

Legal and Administrative Information

Independent Examiner

Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth, Leeds LS25 1AF

2

St Werburgh’s Chorlton

Year Ended 31[st] December 2024

Trustees Report

The trustees present their report with the charity's financial statements for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Aims and Purposes

St Werburgh's Chorlton Parochial Church Council has the responsibility of cooperating with the church's clergy in promoting in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of church buildings and property.

Public Benefit Statement

In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds and services.

Achievements & Performance

As we look back over 2024 we’re so encouraged at what God has done in and through us as we set out a vision to ‘play our part in seeing people, communities and churches come alive in Jesus’ name in Chorlton, Manchester and beyond’.

Some key achievements for the year have been:

These are just a few indicators that St Werburgh's’ is alive and God is moving in Chorlton.

Plans for the Future

As we look to the future, a few of our key financial focuses are continuing to increase congregational giving as our church family grows, moving towards sustainability as we enter our final SDF funded year to June 2025, supporting our first planting location in Wythenshawe and continuing to wisely direct our expenditure to fulfil our vision to revitalise and plant further into the region in the years to come.

3

St Werburgh’s Chorlton

Year Ended 31[st] December 2024

Trustees Report

Financial Review

Total income for the year amounted to £192,783 of which £221 was restricted income. Unrestricted voluntary donations amounted to £167,675, and Rental income from people using the church and hall amounted to £18,750. Total expenditure during the year amounted to £197,122 which was all unrestricted.

The financial position for the charity at the end of the year:

Unrestricted Funds
Restricted Funds
Total charitable Funds		 £110,339
£8,289
£118,628

Reserves Policy

The church does not have in place a formal reserves policy that has been agreed upon at the point of the yearend. The PCC are in the process of establishing a reserves policy that is appropriate and suitable for the church's current situation and medium-term future plans.

Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Parochial Church Council is a corporate body established by the Church of England. The charity is controlled by two pieces of legislation;

The Parochial Church Councils (Powers) Measure 1956 as amended. This defines the principal function, or purpose, of the PCC as "promoting in the parish the whole mission of the church"; and The Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).

The Church Accounting Regulations 2006 form the link between the Church Representation Rules and the requirements of the Charities Act 2011.

4

St Werburgh’s Chorlton

Year Ended 31[st] December 2024

Trustees Report

Recruitment and Appointment of new Trustees

The method of appointment of PCC members is set out in the Church Representation Rules. At St Werburgh's the membership of the PCC consistps of the team rector, churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services/members of the congregation are encouraged to register on the electoral roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. All PCC members are trustees of the charity

This Trustees Report was approved by the board of trustees and authorised for issue:

Name of Trustee: Signed on Behalf of the Trustees:

James Neal

────────────────────────────────────────

────────────────────────────────────────

Date of Approval:

11/06/2025

────────────────────────────────────────

5

St Werburgh's Chorlton

Year Ended 31st December 2024

Independent Examiners Report

I report to the trustees on my examination of the financial statements of St Werburgh's Chorlton ('the charity') for the year ended 31 December 2024.

Responsibilities and basis of report

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

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

Independent Examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I have listed any material matters that have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act, or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date: 11/06/2025

6

St Werburgh's Chorlton

Year Ended 31st December 2024

Statement of Financial Activities

Statement of Financial Activities
2024 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Income
Donations and legacies 167,454 221 167,675 180,053
Charitable activities 5,053 - 5,053 6,668
Activities for generating income 18,750 - 18,750 16,641
Investment income 1,273 - 1,273 1,234
Other 32 - 32 2,144
────────── ────────── ────────── ──────────
Total Income 2 192,562 221 192,783 206,740
────────── ────────── ────────── ──────────
Expenditure
Expenditure on charitable activities 3 197,122 - 197,122 210,665
────────── ────────── ────────── ──────────
Total Expenditure 197,122 - 197,122 210,665
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Income / (Expenditure) (4,560) 221 (4,339) (3,925)
────────── ────────── ────────── ──────────
Net Income and Net Movement in Funds
Total funds brought forward 12 114,899 8,068 122,967 126,892
Transfers 12 - - - -
────────── ────────── ────────── ──────────
Total Funds Carried Forward 12 110,339 8,289 118,628 122,967
────────── ────────── ────────── ──────────

All income and expenditure derive from continuing activities.

7

St Werburgh's Chorlton

Year Ended 31st December 2024

Statement of Financial Position

Statement of Financial Position
2024 2023
Note £ £
Fixed Assets
Tangible fixed assets 8 27,478 42,399
────────── ──────────
27,478 42,399
Current Assets
Debtors 10 24,043 18,328
Cash at bank and in hand 62,603 59,409
Current asset investments 9 7,923 7,923
────────── ──────────
94,569 85,660
Creditors: Amounts Falling Due Within One Year 11 3,419 5,092
────────── ──────────
Net Current Assets 91,150 80,568
────────── ──────────
Total Assets Less Current Liabilities 118,628 122,967
────────── ──────────
Net Assets 13 118,628 122,967
────────── ──────────
Funds of the Charity
Restricted funds 12 8,289 8,068
Unrestricted funds 12
Unrestricted general 53,820 74,913
Designated funds 56,519 39,986
────────── ──────────
110,339 114,899
────────── ──────────
Total Charity Funds 118,628 122,967
────────── ──────────

Trustees' Responsibilities

These financial statements were approved by the board of trustees and authorised for issue:

James Neal

Name of Trustee:
───────────────────────────────────────────────────
Signed on Behalf of the Trustees:
───────────────────────────────────────────────────
Date of Approval: 11/06/2025

───────────────────────────────────────────────────

8

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

1 Accounting Policies

Basis of Preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions, it is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).

• Donated services and facilities are included at the value to the charity where this can be quantified.

• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees Annual Report.

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St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

The diocesan parish share expected to be paid over is accounted for when due.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Tangible Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

All assets costing more than £750 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time and estimated useful life of the asset.

Equipment 5 years straight-line Fixtures and Fittings 5 years straight-line

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

Taxation

The charity is exempt from tax on its charitable activities.

10

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

2 Analysis of Income

Analysis of Income
Unrestricted Restricted
Total Funds
Funds Funds 2024
£ £ £
Donations and Legacies
Donations 107,595 186 107,781
Gift aid 16,977 35 17,012
Donated goods and services 1,500 - 1,500
Legacies - - -
Grants 41,382 - 41,382
────────── ──────────
──────────
167,454 221 167,675
Charitable Activities
Weddings & funerals fees 873 - 873
Football 2,573 - 2,573
Little werbs 1,607 - 1,607
Other activities - - -
────────── ──────────
──────────
5,053 - 5,053
Activities for Generating Income
Lettings and room hire 18,750 - 18,750
────────── ──────────
──────────
18,750 - 18,750
Investment Income
Interest 1,273 - 1,273
────────── ──────────
──────────
1,273 - 1,273
Other
Other income 32 - 32
────────── ──────────
──────────
32 - 32
────────── ────────── ──────────
Total Income 192,562 221 192,783
────────── ──────────
──────────

Donated Goods and Services

Graphic design work was donated to the church to the value of £1,500 (2023: £1,050). There were no unfulfilled conditions attached to this donated service at the year-end.

11

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

2 Analysis of Income (Continued)

Analysis of Income(Continued)
Unrestricted Restricted
Total Funds
Funds Funds 2023
£ £ £
Donations and Legacies
Donations 76,222 374 76,596
Gift aid 11,199 242 11,441
Donated Goods and Services 1,050 - 1,050
Legacies - - -
Grants 90,966 - 90,966
────────── ──────────
──────────
179,437 616 180,053
Charitable Activities
Weddings & funerals fees 648 - 648
Football 3,695 - 3,695
Little werbs 2,325 - 2,325
Other activities - - -
────────── ──────────
──────────
6,668 - 6,668
Activities for Generating Income
Lettings and room hire 16,641 - 16,641
────────── ──────────
──────────
16,641 - 16,641
Investment Income
Interest 1,234 - 1,234
────────── ──────────
──────────
1,234 - 1,234
Other
Other income 1,544 600 2,144
────────── ──────────
──────────
1,544 600 2,144
────────── ──────────
──────────
Total Income 205,524 1,216 206,740
────────── ──────────
──────────

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St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

3 Expenditure on Charitable Activities by Fund Type

Unrestricted Restricted
Total Funds
Funds Funds 2024
£ £ £
Children & families 2,633 - 2,633
Church building 16,547 - 16,547
Church renovation fit out costs - - -
Church service costs 5,720 - 5,720
Community, courses and discipleship 3,453 - 3,453
Depreciation 15,681 - 15,681
Giving 41,915 - 41,915
Hall building 18,556 - 18,556
Office and administration 8,571 - 8,571
Staff related costs 6,407 - 6,407
Staff salaries 75,219 - 75,219
Worship 1,659 - 1,659
Youth 761 - 761
────────── ──────────
──────────
197,122 - 197,122
────────── ──────────
──────────
Unrestricted Restricted
Total Funds
Funds Funds 2023
£ £ £
Children & families 1,783 - 1,783
Church building 16,789 - 16,789
Church renovation fit out costs 303 18,049 18,352
Church service costs 5,113 - 5,113
Community, courses and discipleship 4,527 - 4,527
Depreciation 15,530 - 15,530
Giving 31,760 - 31,760
Hall building 19,783 - 19,783
Office and administration 9,370 - 9,370
Staff related costs 4,663 - 4,663
Staff salaries 78,126 - 78,126
Worship 2,877 - 2,877
Youth 1,992 - 1,992
────────── ──────────
──────────
192,616 18,049 210,665
────────── ──────────
──────────

13

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions to the organisation.

5 Independent Examination Fees

Fees payable to the independent examiner for

Independent Examination Fees
Fees payable to the independent examiner for
2024 2023
£ £
Independent examination and preparation of the financial
statements		 1,560 1,661

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£
Wages and salaries 73,274 80,676
Social security costs - 56
Employer contributions to pension plans 1,945 2,173
────────── ──────────
75,219 82,905
────────── ──────────

The average headcount of employees during the year was as follows:

2024 2023
Average Headcount 5 5

Number of employees that received employees benefits of more than £60,000 during the year was as follows:

2024 2023 - - More than £60,000

Key Management Personnel

The charity considers its key management personnel to be the Rector and Curate. The Common Fund of the Diocese meets the stipend and other employment costs of the Rector and Curate.

14

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

7 Trustee Remuneration, Expenses and Donations

During the year, 3 trustees incurred out-of-pocket expenses totalling £4,278 (2023: £4,362) which were all incurred for the day-to-day running of the charity's activities. The types of expenditure include day-today church running costs, administration costs, and other charitable activity expenditures.

During the year the total aggregated donations made to the charity by the trustees and associated related parties during the year was £59,348 (2023: £39,361).

During the year one trustee was employed by the Church outside of their role as trustees/PCC members. During the year the following trustee received the following remuneration including employers' pension contributions and employers' national insurance contributions:

2024 2023
£ £
Amy Hawkins 21,278 12,044

During the year one trustee was provided self employed administration services for Church. Daisy Harding received £888 for the provision of administration services during the year.

8 Tangible Fixed Assets

Tangible Fixed Assets
Equipment &
Fixtures and
Fittings Total
£ £
Cost as at 1st January 2024 77,647 77,647
Additions 760 760
────────── ──────────
Cost as at 31st December 2024 78,407 78,407
────────── ──────────
Depreciation as at 1st January 2024 35,248 35,248
Depreciation charge 15,681 15,681
────────── ──────────
Depreciation as at 31st December 2024 50,929 50,929
────────── ──────────
────────── ──────────
Net book value as at 31st December 2024 27,478 27,478
────────── ──────────
Net book value as at 31st December 2023 42,399 42,399

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

15

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

**9 ** Current Asset Investments
2024 2023
£ £
CBF Church of England deposit fund 7,923 7,923
────────── ──────────
7,923 7,923
────────── ──────────
**10 ** Debtors
2024 2023
£ £
Trade debtors and accrued income 7,667 11,291
SDF grant 15,380 6,425
Prepayments 996 612
────────── ──────────
24,043 18,328
────────── ──────────
**11 ** Creditors: Amounts falling due within one year
2024 2023
£ £
Accruals 1,560 1,977
Trade creditors 941 1,555
Other tax and social security 384 1,560
Other creditors 534 -
────────── ──────────
3,419 5,092
────────── ──────────

16

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

12 Analysis of Charitable Funds

1 Jan 2024 Income Expenditure Gains/Loses Transfers 31 Dec 2024 Transfers 31 Dec 2024
£ £ £ £ £ £
Unrestricted Funds
General 74,913 191,329 (197,122) - (15,300) 53,820
Designated
CBF Church of
England deposit fund		 15,264 1,214 - - - 16,478
CBF choir 362 19 - - - 381
Church plant 24,360 - - - 15,300 39,660
────────── ──────────
──────────
──────────		 ────────── ──────────
Total Unrestricted 114,899 192,562 (197,122) - - 110,339
────────── ──────────
──────────
──────────		 ────────── ──────────
Restricted Funds
Thanksgiving fund 8,068 - - - - 8,068
Building project - 221 - - - 221
────────── ──────────
──────────
──────────		 ────────── ──────────
Total 8,068 221 - - - 8,289
────────── ──────────
──────────
──────────		 ────────── ──────────
────────── ──────────
──────────
──────────		 ────────── ──────────
Total Funds 122,967 192,783 (197,122) - - 118,628
────────── ──────────
──────────
──────────		 ────────── ──────────

Fund Transfers 2024

Fund transfer of £15,300 from the General fund to the designated Church plant fund for the future plans of the PCC.

17

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

Analysis of Charitable Funds cont.

1 Jan 2023 Income Expenditure Gains/Loses Transfers 31 Dec 2023 Transfers 31 Dec 2023
£ £ £ £ £ £
Unrestricted Funds
General 72,788 204,741 (192,616) - (10,000) 74,913
Designated
CBF Church of
England deposit fund		 14,492 772 - - - 15,264
CBF choir 351 11 - - - 362
Church plant 14,360 - - - 10,000 24,360
────────── ──────────
──────────
──────────		 ────────── ──────────
Total Unrestricted 101,991 205,524 (192,616) - - 114,899
────────── ──────────
──────────
──────────		 ────────── ──────────
Restricted Funds
Thanksgiving fund 8,068 - - - - 8,068
Building project 16,833 1,216 (18,049) - - -
────────── ──────────
──────────
──────────		 ────────── ──────────
Total 24,901 1,216 (18,049) - - 8,068
────────── ──────────
──────────
──────────		 ────────── ──────────
────────── ──────────
──────────
──────────		 ────────── ──────────
Total Funds 126,892 206,740 (210,665) - - 122,967
────────── ──────────
──────────
──────────		 ────────── ──────────

Fund Transfers 2023

Fund transfer of £10,000 from the General fund to the designated Church plant fund for the future plans of the PCC.

18

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

Fund Descriptions

Designated Funds

CBF Church of England deposit Fund to hold reserves for the church. fund CBF choir Fund to hold monies raised by the choir. Church plant Funds set aside to support future churches planted from St Werburgh’s.

Restricted Funds

Fund established as a Trust in 1965 with income for church expenditure.

Thanksgiving fund Fund established as a Trust in 1965 with income for church expenditure. Chorlton resource church Fund to account for specific restricted fixed asset expenditure with SDF grant funding. Building project Funds raised for the ongoing church building project.

13 Analysis of Net Assets Between Funds

Unrestricted Restricted
Total Funds
Funds Funds 2024
£ £ £
Fixed assets 27,478 - 27,478
Current assets 86,280 8,289 94,569
Creditors less than 1 year (3,419) - (3,419)
────────── ──────────
──────────
110,339 8,289 118,628
────────── ──────────
──────────
Unrestricted Restricted
Total Funds
Funds Funds 2023
£ £ £
Fixed assets 42,399 - 42,399
Current assets 82,518 8,068 90,586
Creditors less than 1 year (5,092) - (5,092)
────────── ──────────
──────────
119,825 8,068 127,893
────────── ──────────
──────────

14 Related Party Transactions

During the year, Emily Neal, a close family member of trustee James Neal, was employed by the charity. The total remuneration paid to Emily, including employer pension contributions and employer national insurance, was £11,836 (2023: £11,140).

In addition, a payment of £52 was made to Reddish Scout Group, a registered charity of which trustee Dan Reeves is also a trustee. This was a one-off transaction for activity costs, and no payments were made to this organisation in the previous year (2023: £34.43).

All related party transactions were conducted at arm’s length and in the normal course of the charity’s activities.

19

St Werburgh's Chorlton

Year Ended 31st December 2024

Notes to the Financial Statements

15 Prior Period Adjustment

The prior year comparative figures and the closing unrestricted fund balance for 2023 have been adjusted by £4,926 to remove an SDF grant debtor that was originally included, having since been confirmed as not outstanding at the year end.

Impact of the Adjustment:

20