Charity registration number 1184650
Company registration number 11938299 (England and Wales)
WIGAN DEANERY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
WIGAN DEANERY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rt Revd Cyril Ashton
Mrs Lesley Hughes
Mrs Kathleen Moran
Mrs Joan Roberts
Mrs Jane Moore
Mr Andrew Thurston
Mr Gary Humphry
(Appointed 28 March 2024)
Secretary
Andrew Thurston
Charity number
1184650
Company number
11938299
Principal address
Wigan Investment Centre
Waterside Drive
Wigan
WN3 5BA
Registered office
Wigan Investment Centre
Waterside Drive
Wigan
WN3 5BA
Independent examiner
Susan Buckley
SBA Accounting Limited
Gladstone House
2 Church Road
Liverpool
L15 9EG
Bankers
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
WIGAN DEANERY TRUST
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 16
WIGAN DEANERY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Trust's memorandum and articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The Trust was established to work with partners in Wigan and Leigh to promote the welfare and wellbeing of local residents with a particular emphasis on tackling social exclusion. This includes working with the Church of England and other partners to support the advancement of their objectives.

 

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.

Achievements and performance

During 2023, the Trust, continued to provide core services to Church Wigan. These comprised the provision of support to the Hub Parishes that comprise the Church of England’s Deanery of Wigan. In addition to administrative support to free up clergy to focus on mission and ministry across their parishes, the team contributed expertise to the Right Buildings Review which was established to align the portfolio of buildings within Church Wigan to current needs. Parishes were also supported to ensure buildings comply with statutory requirements and best practice to provide a safe environment from which ministry is undertaken. Management of the co-ordinated deanery wide service providing Church of England funerals across Wigan continued and the number of funerals undertaken continued to rise. The Trust also provided support to Church Wigan’s PR and communications activity.

The Liverpool Diocesan Board of Finance continued to manage collection of the precept paid by Parishes towards the costs of running the Core Services team, and although it was no longer able to guarantee full payment of the precept, parishes continued their support of the Core Services team. A conference – Working Together – was held to develop the relationship between the parishes and the Trust and parishes provided strong and positive feedback on the support they receive from the Core Services Team.

The Next Generation project – administered by the Trust – reached its halfway point, having engaged with 1,264 young people through its work in schools and colleges in Wigan. A revised delivery plan was agreed between Church Wigan and the funder (the National Church) to optimise the outcomes of the school chaplaincy and Brighter School of Discipleship during the remainder of the project. A number of schools continued to work with the Next Generation team to deliver the Transforming Lives for Good project within Church Wigan.

The fundraising strategy continued to be rolled out during the year and this allowed the Trust to work with Church Wigan to begin to deliver a number of social justice ministries – badged as “Lifted Ministries” – across Wigan and Leigh. These included the launch of debt counselling using the Christians Against Poverty (CAP) model and continued delivery of the schools Counselling Service as well as inaugurating a Celebrate Recovery Group.

The food pantry network continues to provide a much needed service, and grew during the year with a total of seven pantries operating across Wigan by the year end reaching 2,259 people.

The Wigan Deanery Trust and Church Wigan again responded to the cost of living crisis by offering Warm Spaces in a number of locations.

The Trust was awarded grants of £234,825 during the year. The Trustees would like to record their gratitude and thanks to all who generously supported the work of the Trust during 2023, both corporate and individual donors. Details of grants awarded are included in the Financial Review.

Further details of grants received are detailed in note 3.

 

WIGAN DEANERY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -

There were a number of personnel changes during the year, including the departure of the Core Services Manager and Company Secretary, and the Trustees would like to thank all of the staff – past and present – who worked hard to ensure the Trust had a successful year and delivered against its charitable objects for the benefit of the people of Wigan and Leigh.

Despite the increased uncertainties resulting from the ongoing cost of living crisis the Trustees remain confident that, the business model remains sound and will form the basis on which to realise opportunities to consolidate and grow the Trust’s activities during the coming years.

Financial review

Income for the year totalled £316,652, with the principal source of income being grant funding from Deanery Share paid by the Parishes comprising the Church of England’s Wigan Deanery of £86,310. The “Next Generation” project – a key part of Church Wigan’s youth ministry funded through the Church of England’s Strategic Development Fund, the Benefact Trust plus match funding from schools – received grant funding of £105,653. The trust also earned £12,484 from organising funerals on behalf of Church Wigan. There were additional contributions totalling £86,917 from donors to support the Food Ministry, the Brighter School of Discipleship (BSD) and School Counselling. The Trustees wish to thank donors and partners for their generous support of the Trust’s activities.

 

Expenditure during the period totalled £310,551 of which £215,226 related to staff costs for the Core Services and “Missing Generation” Teams. Payments of £56,224 were made to support the Food Ministry, and the balance of expenditure was used for running costs.

Total Reserves at 31 December 2023 stood at £218,201.

It is the policy of the Trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to one month's expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Trust’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trust considers it has sufficient reserves at the year end to operate as a going concern in the subsequent year.

The trustees have assessed the major risks to which the Trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees consider that the major risk is the availability of sufficient funding, including grant funding, to provide the Trust's working capital to enable it to operate as a going concern.

Structure, governance and management

The Trust is a company limited by guarantee which was incorporated on 10 April 2019 and began activities on 8 August 2019.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Rt Revd Cyril Ashton
Mrs Lesley Hughes
Mrs Kathleen Moran
Mrs Joan Roberts
Mrs Miriam Unsworth
(Resigned 29 September 2023)
Mrs Jane Moore
Mr Andrew Thurston
Mr Gary Humphry
(Appointed 28 March 2024)
WIGAN DEANERY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -

Trustees were appointed to serve a three year term by the Company Member, the Wigan Joint Council (the legal personality of the Benefice of Wigan), in line with the Trust’s constitution. Trustees can be reappointed for a further two terms in line with Charity Commission guidelines. All Trustees were selected to provide a mix of skills and experience appropriate to the Trust's objectives.

 

 

None of the trustees has any beneficial interest in the company.

The Trustees have appointed a Core Services Team to run the Trust's operations under the direction of a Core Services Manager, who is also the Company Secretary and reports to the Board of Trustees. The Core Services Manager until 30 April was Stephen Southern, and from May until the year end was Martin Jones.

New trustees received initial induction in line with Charity Commission guidance and ongoing training will be provided in response to identified needs.

The trustees' report was approved by the Board of Trustees.

Mrs Lesley Hughes
Trustee
Dated: 25 July 2024
WIGAN DEANERY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WIGAN DEANERY TRUST
- 4 -

I report to the trustees on my examination of the financial statements of Wigan Deanery Trust (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the Trust (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Trust are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

 

Independent examiner's statement

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:true

1

accounting records were not kept in respect of the Trust as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Susan Buckley
SBA Accounting Limited
Chartered Accountant
Gladstone House
2 Church Road
Liverpool
L15 9EG
Dated: 25 July 2024
2024-07-25
WIGAN DEANERY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
97,350
204,602
301,952
140,080
232,477
372,557
Charitable activities
4
12,484
-
12,484
11,480
-
11,480
Investments
5
769
1,096
1,865
672
320
992
Other income
6
351
-
351
52
-
52
Total income
110,954
205,698
316,652
152,284
232,797
385,081
Expenditure on:
Raising funds
7
-
250
250
-
79
79
Charitable activities
8
158,511
151,614
310,125
147,170
161,214
308,384
Other expenditure
11
-
176
176
-
-
-
Total expenditure
158,511
152,040
310,551
147,170
161,293
308,463
Net gains/(losses) on investments
12
1,968
-
1,968
(2,771)
-
(2,771)
Net income/(expenditure)
(45,589)
53,658
8,069
2,343
71,504
73,847
Transfers between funds
36,262
(36,262)
-
3,817
(3,817)
-
Net movement in funds
(9,327)
17,396
8,069
6,160
67,687
73,847
Reconciliation of funds:
Fund balances at 1 January 2023
24,323
185,809
210,132
18,163
118,122
136,285
Fund balances at 31 December 2023
14,996
203,205
218,201
24,323
185,809
210,132

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WIGAN DEANERY TRUST
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 6 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
14
7,960
7,854
Current assets
Debtors
15
77,547
55,300
Investments
16
23,035
21,067
Cash at bank and in hand
164,213
200,595
264,795
276,962
Creditors: amounts falling due within one year
18
54,554
74,684
Net current assets
210,241
202,278
Total assets less current liabilities
218,201
210,132
The funds of the Trust
Restricted income funds
19
203,205
185,809
Unrestricted funds
14,996
24,323
218,201
210,132

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 25 July 2024
Mrs Lesley Hughes
Mr Andrew Thurston
Trustee
Trustee
Company registration number 11938299 (England and Wales)
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
1
Accounting policies
Charity information

Wigan Deanery Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Wigan Investment Centre, Waterside Drive, Wigan, WN3 5BA.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Trust's memorandum and articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The Trust is a Public Benefit Entity as defined by FRS 102.true

 

The Trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the truetrustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the Trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Grants are recognised when the Trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. The grants are allocated according to the purpose for which they have been given.

Trading income, which mainly relates to fees received from organising funerals, is recognised when the service is completed.

1.5
Expenditure

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT, which cannot be recovered.                        

WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 8 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
5 years on cost
Computers
3 years on cost
Motor vehicles
25% on written down value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Trust’s contractual obligations expire or are discharged or cancelled.

WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 9 -
1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the Trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the Trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
10
-
10
20
-
20

Grants receivable

97,340
137,485
234,825
140,060
142,529
282,589
Food provision/Lifted/CAP/School Counsellor
-
63,531
63,531
-
82,152
82,152
Brighter School of Discipleship
-
3,586
3,586
-
7,796
7,796
97,350
204,602
301,952
140,080
232,477
372,557
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
3
Donations and legacies
(Continued)
- 10 -
Grants receivable for core activities
Church Wigan Joint Council
86,310
-
86,310
130,000
-
130,000
Liverpool Diocesan Board of Finance (LDBF)
10,920
76,756
87,676
9,816
57,624
67,440
School counsellor
-
10,000
10,000
-
20,000
20,000
Wigan MBC for Marsh Green Chaplains
-
-
-
-
5,300
5,300
Community Fund
-
-
-
-
9,000
9,000
TCC
-
-
-
-
10,000
10,000
Benefact Trust
-
24,850
24,850
-
-
-
Other
110
25,879
25,989
244
40,605
40,849
97,340
137,485
234,825
140,060
142,529
282,589
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Funeral administration

12,484
11,480
5
Income from investments
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Interest receivable
769
1,096
1,865
672
320
992
6
Other income
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Other income
351
52
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
7
Expenditure on raising funds
Restricted
Restricted
funds
funds
2023
2022
£
£
Fundraising and publicity
Other fundraising costs
250
79
8
Charitable activities
2023
2022
£
£
Staff costs
215,226
247,615
Depreciation and impairment
3,067
5,789

Travel expenses

867
1,196
Motor expenses
3,911
2,216

Insurance

297
293

Printing, postage and stationery

2,246
2,432

Telephone and broadband

1,038
1,125

Food provision

32,799
11,029

IT and computer software

11,229
10,685

Utilities

14,759
4,187

Bank charges

185
281

Examination costs

696
660
CAP costs
3,150
900

Other costs

8,985
5,651

Chaplaincy and PAIS workers costs

-
1,568

Website/publicity costs

760
1,026

Training costs

237
938

Rent and rates

9,522
9,198

Repairs and maintenance

246
77
Consultancy
905
1,518
310,125
308,384
Analysis by fund
Unrestricted funds
158,511
147,170
Restricted funds
151,614
161,214
310,125
308,384
9
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year.
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
10
Employees
Number of employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Administration
13
14
Employment costs
2023
2022
£
£
Wages and salaries
205,191
232,404
Social security costs
6,828
11,117
Other pension costs
3,207
4,094
215,226
247,615
There were no employees whose annual remuneration was £60,000 or more.
11
Other expenditure
Restricted
Restricted
funds
funds
2023
2022
£
£
Net loss on disposal of tangible fixed assets
176
-
12
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2023
2022
Gains/(losses) arising on:
£
£
Revaluation of investments
1,968
(2,771)
13
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
14
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2023
4,353
11,332
3,015
18,700
Additions
3,815
-
-
3,815
Disposals
-
(1,050)
-
(1,050)
At 31 December 2023
8,168
10,282
3,015
21,465
Depreciation and impairment
At 1 January 2023
1,042
9,301
503
10,846
Depreciation charged in the year
1,239
1,200
628
3,067
Eliminated in respect of disposals
-
(408)
-
(408)
At 31 December 2023
2,281
10,093
1,131
13,505
Carrying amount
At 31 December 2023
5,887
189
1,884
7,960
At 31 December 2022
3,311
2,031
2,512
7,854
15
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
76,395
54,319
Prepayments and accrued income
1,152
981
77,547
55,300
16
Current asset investments
2023
2022
£
£
Listed investments
23,035
21,067
17
Loans and overdrafts
2023
2022
£
£
Loans from related parties
25,000
25,000
Payable within one year
25,000
25,000
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17
Loans and overdrafts
(Continued)
- 14 -

The Trust received the loan of £25,000 from the Liverpool board of Finance to help with its initial working capital requirement. The loan is interest free with no set terms for repayment

18
Creditors: amounts falling due within one year
2023
2022
£
£
Borrowings
25,000
25,000
Other taxation and social security
3,403
3,758
Trade creditors
20,773
21,041
Other creditors
2,790
23,102
Accruals and deferred income
2,588
1,783
54,554
74,684
19
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January 2023
Incoming resources
Resources expended
Transfers
At 31 December 2023
£
£
£
£
£
SDF4 fund
28,546
109,239
(70,933)
(12,195)
54,657
Food provision/Lifted
104,267
73,622
(56,286)
(40,016)
81,587
Counselling
36,264
21,672
(21,175)
(3,319)
33,442
Chaplaincy
3,732
-
(100)
(16)
3,616
Fund raising costs
13,000
-
(250)
(3,656)
9,094
CAP
-
1,165
(3,296)
22,940
20,809
185,809
205,698
(152,040)
(36,262)
203,205
Previous year:
At 1 January 2022
Incoming resources
Resources expended
Transfers
At 31 December 2022
£
£
£
£
£
SDF4 fund
43,456
98,909
(111,546)
(2,273)
28,546
Food provision/Lifted
32,978
94,548
(21,715)
(1,544)
104,267
Counselling
41,688
21,040
(26,464)
-
36,264
Chaplaincy
-
5,300
(1,568)
-
3,732
Fund raising costs
-
13,000
-
-
13,000
118,122
232,797
(161,293)
(3,817)
185,809
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
19
Restricted funds
(Continued)
- 15 -

The SDF4 fund relates to grants received to support Church Wigan's youth ministry

The Food provision/Lifted supports the foodbanks and other social justice ministries run by Church Wigan

The school counsellor provides counselling services for the young people of Wigan

The chaplaincy funds the Marsh Green chaplains

The fund raising costs support the costs of a fund raiser

20
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2023
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 December 2023
£
£
£
£
£
£
General funds
24,323
110,954
(158,511)
36,262
1,968
14,996
Previous year:
At 1 January 2022
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 December 2022
£
£
£
£
£
£
General funds
18,163
152,284
(147,170)
3,817
(2,771)
24,323
21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
Fund balances at 31 December 2023 are represented by:
Tangible assets
188
7,772
7,960
Current assets/(liabilities)
14,808
195,433
210,241
14,996
203,205
218,201
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
£
£
£
Fund balances at 31 December 2022 are represented by:
Tangible assets
856
6,998
7,854
Current assets/(liabilities)
23,467
178,811
202,278
24,323
185,809
210,132
WIGAN DEANERY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 16 -
22
Related Party Transactions

As part of the funeral service, the Trust acted as agent and collected and passed on Parochial Fees and paid vergers, organists and sextons who provide services at funerals. The amount passed on in 2023 was £303,968 (2022:£290,716).

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