Parish Details ## **Variables to be answered** ||||**Start**| |---|---|---|---| ||||**in this**| ||THE PARISH OF EARLSFIELD||**column**| |**PCC Name (IN CAPITALS)**|*********************************************************||| ||||2,024| |**Year (e.g. 1990)**|**********************************************||2024| |||JOE BUTTERWORTH|2024| |**Name of signature 1 on accounts:**||*****************************************|| |||STANLEY EDWARDS|| |**Name of signature 2 on accounts**||*****************************************|| |||ANDREW HEATON|| |**Name of Independent Examiner**||*****************************************|| |**Professional Qualifications of Independent Examiner (if any)**|||| |**Address of Independent Examiner**||****************************************|| **Date of Accounts approval by PCC ( )** ****** Date of Independent Examiner's Report ( 10 February 2025 )** ## **Notes** - 1 Indep Examiners Report is an unqualified report. If this is not appropriate, please amend - 2 Please check that Accounting Policy notes are correct for your PCC!! Page 1 Page 9 # **PAROCHIAL CHURCH COUNCIL OF THE PARISH OF EARLSFIELD INDEPENDENT EXAMINERS REPORT (SORP 2015 )** ## **For the year ended 31 December 2024** Report to the Parochial Church Council (PCC) of Knowsley St Mary on the accounts for the year ended 31st Decemb 2023 as set out on pages 1 to 9 of your Annual Report. ## **Respective responsibilities of Trustees and Examiner** The PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my resposibility to: * examine the accounts under section 145 of the Charities Act, * to follow the procedures laid down in the General Directions given by the Charity Commission - ( under section 145 (5)(b) of the Charities Act) , and * to state whether particular matters have come to my attention. ## **Basis of Independent Examiner's statement** My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the present a 'true and fair' view and the report is limited to those matters set out in the statement below. ## **Independent Examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Charities Act or the accounts do not accord with the accounting records I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. 12th February 2025 …............................................................................................ ## **PAROCHIAL CHURCH COUNCIL OF THE PARISH OF EARLSFIELD FINANCIAL STATEMENT** **For the year ended 31 December 2024** |**General Fund Receipts & Payments Account**|**2024**||**2023**||| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|| |**Receipts**|||||| |Incoming resources from donors|||||| |**Regular Planned Giving**|||||| |Tax efficient planned giving|16,567||14,983||| |All Tax recovered|4,410||3,903||| |Other Planned Giving (non gift aid)|3,040||3,900||| |Loose plate collections|8,814||8,366||| |Payroll giving|||-||| |**Occasional Giving**|||||| |Payroll giving and Charities Aid Foundation vouchers|||||| |Gift days|||||| |Donations|8,791||2,485||| |Donations for specific items (St. George repairs)|||||| |||41,623|||33636| |Other voluntary incoming resources|||||| |Legacies|||||| |Joshua centre|||||| |LDBF Grant for St.George|8,500||||| |LDBF Grant for signage outside church|||4,000||| |LDBF Heating Grant|2,882||3,585||| |Insurance settlement|||-||| |Funding previously held by St. George now with Earlsfield|150||||| ||||-||| |Incoming resources from operating activities|||||| |Church bookstall|||-||| |Magazine sales|||-||| |Use of St. George for voting|880||640||| |Donations for cemetery footpaths|||109||| |Donations, other|||2,350||| |Church fees funerals etc|22,771||13,359||| |Management fee|8,400||6,000||| |Activities for generating funds|||||| |Magazine advertising|||||| |Fireworks|||351||| |Llandudno and Chester trips|||1,265||| |Bowness trip|802||||| |Church Hall and Others Events|5,884||4,906||| |Merseytravel|||||| |||50269|||36565| |Income from investments|||||| |Dividends and interest||12,929|10,048||| ||||||10048| |Other incoming resources|||||| |Xmas cards|||27||| |VAT reclaim re building work||377|231||| ||||||258| |**TOTAL RECEIPTS**||**105197**|||**80506**| |Coventants and Grants from I & E report
Gift aid on FWO giving
LDBF for signage outside church
LDBF Grants for heating at St Mary and St George
VAT reclaim
Church hall & other events
Bridge club
Jiu Jitsu
Zumba
AA
SHARE Knowsley
Knowsley Parish council
Womens guild
Childs birthday party
Clubbercise
St. George meeting
Fees (out)
Organist
Vergers fees
LDBF fees
Schaffer
Finlaysons Architects
Finlaysons Architects (re St. George)
Wedding refund (no organist)
Fund raising
Christmas cards
Use of St/ George on voting day
Bowness
Llandudno
Fireworks
St,George
Chester
Purchases'
chairs
Xmas cards
75" TV for St. George
Wreath for remembrance day
Laptop (paid for by donation)
Other
Cleaning St. George
Glebe rent
Misc (pancakes)
Caretker at St. George for opening on Voting day
Bank charges
Goodbox
Charity
McMillan cancer research (re Ray Massey)
Broadgreen Hospital (re Dr. David Allan)
MALS
Liverpool Signing Choir
Kumasi Pilgramage
Cancer Research (Re Margaret Topping)
Zuia|2024
4,410.34
377.00|2023
3,902.79
4,000.00
3,585.00
231.00| |---|---|---| ||4,787.34|11,718.79| ||920.00
980.00
1,125.00
250.00
529.00
2,080.00|240.00
1,060.00
930.00
880.00
885.00
20.00
325.00
136.00
380.00
50.00| ||5,884.00|4,906.00| ||1,390.00
1,456.00
3,576.00
1,659.84|1,070.00
770.00
1,791.00
3,600.00
1,200.00
80.00| ||8,081.84|8,511.00| ||880.00
802.00
150.00|27.00
640.00
810.00
351.00
455.00| ||1,832.00|2,283.00| ||###|167.00
2,214.00
60.00
479.00| ||###|2,920.00| |||280.80
28.39
160.00
117.99
121.45| ||280.80
20.00|| |||| ||368.00
145.64
136.42|| ||950.86|708.63| |||275.00
220.00
(700.00)
(250.00)
300.00
300.00
165.50| ||700.00|| |Ukranian appeal (Collection from Lunch)
Leprosy Mission
SHARE Knowsley
Embrace the Middle East
Tithing - SHARE Knowsley
Tithing - Church Urban Fund
Tithing - Church Pastoral aid
Tithing - Barnabas fund
Tithing - Mission Possible
Tithing - Embrace the Middle East
Tithing - Bible Society
Tithing - Liverpool Taxi drivers
Tithing - Leprosy Mission
Tithing - Safe families
Childrens Society (Christingle)
Utilities
Water
Elec St. George
Gas St. George
St.Mary
Fund raising costs
Llandudno
Chester
BBQ exps
Harvest praise lunch
Gardening & Cemetery maintenance
Patrick Fitzimmons
Cemetery|152.00
175.00
449.90|101.37
150.00
250.00
250.00
500.00
500.00
500.00
500.00
150.00
700.00
120.00| |---|---|---| ||400.00
250.00
250.00
400.00|| |||| ||500.00
400.00|| |||| ||500.00
500.00|| |||| ||4,676.90|4,031.87| ||646.67
9,921.57
8,398.27|903.41
4,230.52
6,989.60
5,033.92| ||###|17,157.45| ||3,380.00
3,776.18|700.00
450.00
483.48
35.00| |||1,668.48| |||2,080.00
3,771.54| ||7,156.18|5,851.54| ## **PAROCHIAL CHURCH COUNCIL OF THE PARISH OF EARLSFIELD FINANCIAL STATEMENT** **For the year ended 31 December 2024** ## **Church Hall Fund Receipts & Payments Account - Unrestricted Fund** |**£**
**Receipts**
Income
5,884
**Payments**
Expenses
**Excess of Receipts over payments**
Bank current and deposit accounts at 1 January 2024 (23)
Bank current and deposit accounts at 31 December 2024 (23)
**Junior Church Fund Receipts & Payments Account - Restricted Fund**
**£**
**Receipts**
Restricted Donations
.
**Payments**
**Excess of Receipts over payments**
Bank current and deposit accounts at 1 January 2024 (23)
Bank current and deposit accounts at 31 December 2024 (23)|**£**
5,884|**2024**
**£**
5,884
0
**5,884**
**13,524**
**19,408**
**2024**
**£**
**81**
81|**2023**
**£**
**£**
4,906
4,906
1,494
1,494
**3,412**
**10,112**
**13,524**
**2023**
**£**
**£**
0
0
0
0
**0**
**81**
**81**|**2023**
**£**
**£**
4,906
4,906
1,494
1,494
**3,412**
**10,112**
**13,524**
**2023**
**£**
**£**
0
0
0
0
**0**
**81**
**81**| |---|---|---|---|---| |||||| |||||**0**| |||||**81**| |||||**81**| ## **PAROCHIAL CHURCH COUNCIL OF THE PARISH OF EARLSFIELD FINANCIAL STATEMENT** ## **For the year ended 31 December 2024** ## **Flower Fund Receipts & Payments Account- Restricted Fund** |**2024**
**Receipts**
Restricted Donations
30
30
**Payments**
Outgoings
86
86
**Excess of Receipts over payments**
**0**
**(56)**
Bank current and deposit accounts at 1 January 2024 (23)
Bank current and deposit accounts at 31 December 2024 (23)
£148.92 (2022: £148.70) float Is held by the person organising the flowers and coffee.
**Cemetery Maintenance Receipts and Expenses Account - Unrestricted Fund**
**2024**
**£**
**£**
**Receipts**
Fees
**Payments**
Outgoings
3,776
3,776
**Excess of Receipts over payments**
**(3,776)**
**Transfers**
Designated income from General Fund
3,776
Designated income to General Fund
3,776
Bank current and deposit accounts at 1 January 2024 (23)
0
Bank current and deposit accounts at 31 December 2024 (23)
**0**||**2023**
**£**
**£**
50
50
0
**50**
**1,332**
**1,282**
**1,276**
**1,332**
**2023**
**£**
**£**
109
109
3,772
3,772
**(3,662)**
3,662
3,662
**0**
**0**|**2023**
**£**
**£**
50
50
0
**50**
**1,332**
**1,282**
**1,276**
**1,332**
**2023**
**£**
**£**
109
109
3,772
3,772
**(3,662)**
3,662
3,662
**0**
**0**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||**(3,662)**| ||||3,662
**0**| ||||**0**| ## **PAROCHIAL CHURCH COUNCIL OF THE PARISH OF EARLSFIELD FINANCIAL STATEMENT** **For the year ended 31 December 2024** |**Organ Fund Receipts & Payments Account - Restricted Fund**
**ceipts**
Restricted Donations
**yments**
Repairs
**Excess of Receipts over payments**
Bank current and deposit accounts at 1 January 2024 (23)
Bank current and deposit accounts at 31 December 2024 (23)|**2024**
**£**
0
0|**£**
0
0
**0**
**1,329**
**1,329**|**2023**
**£**
0
0|**£**
0
0| |---|---|---|---|---| |||||**0**| |||||**1,329**| |||||**1,329**| ## **FINANCIAL STATEMENT** **For the year ended 31 December 2024** |**Chair Fund Receipts & Payments Account - Restricted Fund**
**2024**
**£**
**£**
**Receipts**
Restricted Donations
1,050
.
1,050
**Payments**
10,362
10,362
**Excess of Receipts over payments**
**(9,312)**
Bank current and deposit accounts at 1 January 2024 (23)
Bank current and deposit accounts at 31 December 2024 (23)
**(9,312)**
**FINANCIAL STATEMENT**
**For the year ended 31 December**
**St. Georges Repair Fund Receipts & Payments Account - Restricted Fund**
**2024**
**£**
**£**
**Receipts**
Restricted Donations
14,965
.
14,965
**Payments**
13,572
13,572
**Excess of Receipts over payments**
**1,393**
Bank current and deposit accounts at 1 January 2024 (23)
Bank current and deposit accounts at 31 December 2024 (23)
**1,393**|**2023**
**£**
0
0
**2023**
**£**
0
0|**£**
0
0| |---|---|---| |||**0**| |||| |||| |||**£**
0
0| |||**0**| |||| |||| ## **PAROCHIAL CHURCH COUNCIL OF THE PARISH OF EARLSFIELD STATEMENT OF ASSETS AND LIABILITIES at 31 December 2024** |**Monetary Assets**
Bank Current Account
Bank short term deposit account
Bank long term deposit account
LDBF / CBF / COIF Investment Funds
Total Cash
**Debtors**
Debtors
Prepayments
NSB interest
Total Debtors
**Other Assets**
Church Insurance value
Church Hall Insurance value
**Liabilities**
Mission Giving
Creditors
Total Liabilities|**TOTALS**
**2024**
**2023**
General
Restricted
Flower
Church
Junior
Organ
Fund
Investments
Fund
Hall
Church
Fund
£
£
£
£
£
£
£
£
(2,580)
1,393
(9,312)
1,276
19,408
81
1,329
11,595#
10,278
9,894
9,894
35,936
324,971
324,971
320,000
12,852
12,852
11,490
St
Georges
repair
fund
Chair
fund|**TOTALS**
**2024**
**2023**
General
Restricted
Flower
Church
Junior
Organ
Fund
Investments
Fund
Hall
Church
Fund
£
£
£
£
£
£
£
£
(2,580)
1,393
(9,312)
1,276
19,408
81
1,329
11,595#
10,278
9,894
9,894
35,936
324,971
324,971
320,000
12,852
12,852
11,490
St
Georges
repair
fund
Chair
fund| |---|---|---| ||332,285
12,852
1,393
(9,312)
1,276
19,408
81
1,329
359,312|377,704| ||0
0
0
0|10
0
293| ||0#
0
0
0
0
0
0|303| ||24,550,000
3,330,000|24,550,000
3,330,000| ||0#
0
0
0
0
0 27,880,000# 27,880,000|| ||0
0
0
0
0|| ||0#
0
0
0
0
0
0#
0||