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2024-12-31-accounts

PCC Review of the Year - 2024

The APCM was held on 22 April 2024. Judith Kelly stood down as church warden and Elisabeth Stanners was elected. Phil Abbot was re-elected. Pauline Neep, Derek Schofield and Jill Rigby finished their terms of office. Donald Walker, Nigel Case, Alan Davies, Debbie Fisher and Curtis Gatsby were elected as PCC members. Diana Smith was appointed to the Deanery Synod.

A Standing Committee was elected which included Nick Green (vicar – chair), Sue Garland (vice-chair), Jo Harbidge (Curate), Cathi Thacker (PCC secretary), Andrew Lockwood (treasurer), Elisabeth Stanners (church warden) and Phil Abbott (church warden).

The PCC met nine times throughout the year. In Nick’s absence, the PCC was ably chaired by Sue Garland.

Various topics were discussed at the meetings over the course of the year, with the major items being the ongoing hall roof repairs, the amazing and exciting developments in the community garden, strengthening our relationship with St Peter’s Holymoorside, overhauling the budget procedure, staffing changes and much, much more.

Serving on the PCC is a great way to be involved in what is going on in the church and to help make decisions regarding its future. Do prayerfully consider whether this is an area you would like to be a part of – ask a PCC member to find out more. We’d love to have you on board!

Cathi Thacker PCC Secretary

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

CONTENTS

Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes forming part of the financial statements
PAGE
2 to 4
5
6
7
8 to 10

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 DECEMBER 2024

INCOME AND ENDOWMENTS
Estates Income
All Giving Receipts
Grants and donations
Fundraising and Events
Operating Activities and Fees
Mission
Interest
Tax Reclaimed
Other Income
Total Incoming Resources
EXPENDITURE
Cost of Raising Funds
Fundraising expenses
Expenditure on Charitable Activities
Building and Estate Facilities
Churchyard
Church Ministries
Mission
Mission Giving
Administration
Personnel
Governance
Total Resources Expended
Net Incoming Resources
for the Period
Balances brought forward
at 1 January 2024
Transfers
Balances carried forward
at 31 December 2024
Designated
Funds
£
-
10,360
-
-
-
-
-
2,500
-
ST J
Unrestricted
Funds
£
28,383
95,593
-
3,001
3,959
11,666
635
24,593
553
OHN'S WALTON
Restricted
Funds
£
10,644
-
-
-
-
-
-
-
-
S
Unrestricted
Funds
£
887
14,109
130
1,128
3,408
-
59
2,952
490
T PETER'S HOLY
Restricted
Totals
Totals
Funds
2024
2023
£
£
£
-
39,914
32,642
-
120,062
112,809
800
930
4,240
-
4,129
544
-
7,367
7,481
-
11,666
13,602
-
694
646
-
30,045
27,603
-
1,043
-
MOORSIDE
12,860 168,383 10,644 23,163 800
215,850
199,567
-
14,913
-
-
-
-
-
-
-
-
33,347
-
2,869
70,799
11,775
10,609
26,797
450
-
7,624
-
-
-
-
12
-
-
361
5,598
-
595
13,873
760
772
106
-
-
361
-
-
61,482
42,368
2,840
2,840
-
-
3,464
3,986
-
84,672
78,344
-
12,535
12,072
-
11,393
9,531
-
26,903
38,546
-
450
450
14,913 156,646 7,636 22,065 2,840
204,100
185,297
(2,053)
1,088
(452)
11,737
36,806
(2,302)
3,008
248,000
2,754
1,098
19,023
(2,040)
11,750
14,270
553
305,470
291,200
(1,417) 46,241 253,762 20,121 (1,487)
317,220
305,470

The Brought Forward funds for St Peter's have been re-stated by -£1,423

6

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

CHARITY REGISTRATION NUMBER: 1128490

BALANCE SHEET AS AT 31 DECEMBER 2024

FIXED ASSETS
House of Duty
CURRENT ASSETS
Debtors
Cash at Bank and In Hand
CURRENT LIABILITIES
Creditors
Net Current Assets
NET ASSETS
FUNDS
Designated Funds
Unrestricted Funds
Restricted Funds
NOTE
1
3
4
5
6
2024
£
248,000
13,477
72,870
86,347
(17,127)
69,220
317,220
(1,417)
66,362
252,275
317,220
2023
£
248,000
3,710
68,752
72,462
(14,992)
57,470
305,470
1,088
55,829
248,553
305,470

Approved by the Trustees:

7

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

NOTES TO THE ACCOUNTS

FIXED ASSETS - HOUSE OF DUTY PENNYWELL DRIVE

Cost and Valuation as at 1 January 2024
Additions in Period
Cost and Valuation as at 31 December 2024
Depreciation Charge b/fwd 1 January 2024
Depreciation Charge - 2024
Net Book Value 31 December 2024
Net Book Value 31 December 2023
£
248,000
-
248,000
-
-
-
248,000
248,000

n so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 0(2)(a) and (c) of the Charities Act 2011, such assets are not capitalised in these financial statements.

These financial statements only include property that is owned by the PCC, this being the House of Duty in Pennywell Drive, Holymoorside. Ownership of this property was transferred to St John's Walton due to the Parish reorganisation on 1st October 2022, and it's the view of the Trustees that the carrying value is below market value, hence no depreciation is provided for.

The property is temporarily let and the Trust Deed under which the property is held states that the benefits of the property are for he Parish in which it is situated. As a result, a proportion of the rent is given back to St Peter's DCC to support activities in their ommunity.

The PCC has resolved during 2024 that the bank balance of the Pennywell Drive account should be transferred from Unrestricted to Restricted Funds, and hence an adjusted transfer has been provided for in these accounts. Some repairs to Pennywell Drive valued at £1,083 had inadvertantly been funded from St John's church account, hence at year end, the Pennywell Drive account was indebted to the St John's Reserve account for this amount.

ACCOUNTING POLICIES

Income

Gift aid donations, other planned giving, gifts on plate and sundry donations are recognised when received by, or on behalf of the PCC.

Income tax recoverable on gift aid donations is recognised on an accruals basis with appropriate adjustments made on a regular basis.

Legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Other Income

Income from the letting of the church premises is recognised when due. Parochial fees due to the PCC for weddings, funerals etc are accounted for on an event by event basis. Income from fundraising events and other church activities is recognised when received.

Staff Costs

The PCC employs a number of people to provide administrative, office and facilities support. In addition the PCC engages the services of a gardener and window cleaner. The PCC does not pay the salaries of the clergy directly but pays towards these costs through the contribution to the Common Fund.

8

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

NOTES TO THE ACCOUNTS (cont)

3 DEBTORS

Gift Aid Receivable St John's
Gift Aid Receivable St Peter's
2024
£
11,750
1,727
2023
£
1,800
1,910
13,477 3,710
St John's
Current Account
Reserve Account
Pennywell Drive Account
Cash in Hand
St Peter's
Current Account
Reserve Account
CREDITORS (Amounts falling due within one year)
HMRC
Accruals
Utilities (inc £573 St Peter's)
Audit Fee
Mission Tithe
Roof
2024
£
100
48,416
6,845
29
13,364
4,116
2023
£
100
48,224
2,742
20
13,609
4,057
72,870 68,752
2024
£
681
1,998
2,223
450
11,775
-
2023
£
333
20
1,914
450
10,125
2,150
17,127 14,992

9

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

NOTES TO THE ACCOUNTS (cont)

6 MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Restricted Funds:
St John's Walton
St Peter's Holymoorside
Total Restricted Funds
Unrestricted Funds
St John's Walton
St Peter's Holymoorside
Total Unrestricted Funds
St John's Designated Fund
Total Funds
Balance at
Incoming
Outgoing
Transfers
Balance at
01-Jan-24
Resources
Resources
31-Dec-24
£
£
£
£
£
248,000
10,644
-7,636
2,754
253,762
553
800
-2,840
-
-1,487
248,553
11,444
-10,476
2,754
252,275
36,806
168,383
-156,646
-2,302
46,241
19,023
23,163
-22,065
-
20,121
55,829
191,546
-178,711
-2,302
66,362
1,088
12,860
-14,913
-452
-1,417
305,470
215,850
-204,100
-
317,220

Restricted Funds

These are funds that must be spent on restricted purposes

Unrestricted Funds

These represent PCC funds that are not subject to any restrictions regarding their use and are available for application for the general purposes of the PCC

Designated Funds

These are funds set aside from the General funds of the PCC for a specific purpose, notably the Roof Appeal project

10

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

CONTENTS

Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes forming part of the financial statements
PAGE
2 to 4
5
6
7
8 to 10

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 DECEMBER 2024

INCOME AND ENDOWMENTS
Estates Income
All Giving Receipts
Grants and donations
Fundraising and Events
Operating Activities and Fees
Mission
Interest
Tax Reclaimed
Other Income
Total Incoming Resources
EXPENDITURE
Cost of Raising Funds
Fundraising expenses
Expenditure on Charitable Activities
Building and Estate Facilities
Churchyard
Church Ministries
Mission
Mission Giving
Administration
Personnel
Governance
Total Resources Expended
Net Incoming Resources
for the Period
Balances brought forward
at 1 January 2024
Transfers
Balances carried forward
at 31 December 2024
Designated
Funds
£
-
10,360
-
-
-
-
-
2,500
-
ST J
Unrestricted
Funds
£
28,383
95,593
-
3,001
3,959
11,666
635
24,593
553
OHN'S WALTON
Restricted
Funds
£
10,644
-
-
-
-
-
-
-
-
S
Unrestricted
Funds
£
887
14,109
130
1,128
3,408
-
59
2,952
490
T PETER'S HOLY
Restricted
Totals
Totals
Funds
2024
2023
£
£
£
-
39,914
32,642
-
120,062
112,809
800
930
4,240
-
4,129
544
-
7,367
7,481
-
11,666
13,602
-
694
646
-
30,045
27,603
-
1,043
-
MOORSIDE
12,860 168,383 10,644 23,163 800
215,850
199,567
-
14,913
-
-
-
-
-
-
-
-
33,347
-
2,869
70,799
11,775
10,609
26,797
450
-
7,624
-
-
-
-
12
-
-
361
5,598
-
595
13,873
760
772
106
-
-
361
-
-
61,482
42,368
2,840
2,840
-
-
3,464
3,986
-
84,672
78,344
-
12,535
12,072
-
11,393
9,531
-
26,903
38,546
-
450
450
14,913 156,646 7,636 22,065 2,840
204,100
185,297
(2,053)
1,088
(452)
11,737
36,806
(2,302)
3,008
248,000
2,754
1,098
19,023
(2,040)
11,750
14,270
553
305,470
291,200
(1,417) 46,241 253,762 20,121 (1,487)
317,220
305,470

The Brought Forward funds for St Peter's have been re-stated by -£1,423

6

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

CHARITY REGISTRATION NUMBER: 1128490

BALANCE SHEET AS AT 31 DECEMBER 2024

FIXED ASSETS
House of Duty
CURRENT ASSETS
Debtors
Cash at Bank and In Hand
CURRENT LIABILITIES
Creditors
Net Current Assets
NET ASSETS
FUNDS
Designated Funds
Unrestricted Funds
Restricted Funds
NOTE
1
3
4
5
6
2024
£
248,000
13,477
72,870
86,347
(17,127)
69,220
317,220
(1,417)
66,362
252,275
317,220
2023
£
248,000
3,710
68,752
72,462
(14,992)
57,470
305,470
1,088
55,829
248,553
305,470

Approved by the Trustees:

7

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

NOTES TO THE ACCOUNTS

FIXED ASSETS - HOUSE OF DUTY PENNYWELL DRIVE

Cost and Valuation as at 1 January 2024
Additions in Period
Cost and Valuation as at 31 December 2024
Depreciation Charge b/fwd 1 January 2024
Depreciation Charge - 2024
Net Book Value 31 December 2024
Net Book Value 31 December 2023
£
248,000
-
248,000
-
-
-
248,000
248,000

n so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 0(2)(a) and (c) of the Charities Act 2011, such assets are not capitalised in these financial statements.

These financial statements only include property that is owned by the PCC, this being the House of Duty in Pennywell Drive, Holymoorside. Ownership of this property was transferred to St John's Walton due to the Parish reorganisation on 1st October 2022, and it's the view of the Trustees that the carrying value is below market value, hence no depreciation is provided for.

The property is temporarily let and the Trust Deed under which the property is held states that the benefits of the property are for he Parish in which it is situated. As a result, a proportion of the rent is given back to St Peter's DCC to support activities in their ommunity.

The PCC has resolved during 2024 that the bank balance of the Pennywell Drive account should be transferred from Unrestricted to Restricted Funds, and hence an adjusted transfer has been provided for in these accounts. Some repairs to Pennywell Drive valued at £1,083 had inadvertantly been funded from St John's church account, hence at year end, the Pennywell Drive account was indebted to the St John's Reserve account for this amount.

ACCOUNTING POLICIES

Income

Gift aid donations, other planned giving, gifts on plate and sundry donations are recognised when received by, or on behalf of the PCC.

Income tax recoverable on gift aid donations is recognised on an accruals basis with appropriate adjustments made on a regular basis.

Legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Other Income

Income from the letting of the church premises is recognised when due. Parochial fees due to the PCC for weddings, funerals etc are accounted for on an event by event basis. Income from fundraising events and other church activities is recognised when received.

Staff Costs

The PCC employs a number of people to provide administrative, office and facilities support. In addition the PCC engages the services of a gardener and window cleaner. The PCC does not pay the salaries of the clergy directly but pays towards these costs through the contribution to the Common Fund.

8

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

NOTES TO THE ACCOUNTS (cont)

3 DEBTORS

Gift Aid Receivable St John's
Gift Aid Receivable St Peter's
2024
£
11,750
1,727
2023
£
1,800
1,910
13,477 3,710
St John's
Current Account
Reserve Account
Pennywell Drive Account
Cash in Hand
St Peter's
Current Account
Reserve Account
CREDITORS (Amounts falling due within one year)
HMRC
Accruals
Utilities (inc £573 St Peter's)
Audit Fee
Mission Tithe
Roof
2024
£
100
48,416
6,845
29
13,364
4,116
2023
£
100
48,224
2,742
20
13,609
4,057
72,870 68,752
2024
£
681
1,998
2,223
450
11,775
-
2023
£
333
20
1,914
450
10,125
2,150
17,127 14,992

9

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE

NOTES TO THE ACCOUNTS (cont)

6 MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Restricted Funds:
St John's Walton
St Peter's Holymoorside
Total Restricted Funds
Unrestricted Funds
St John's Walton
St Peter's Holymoorside
Total Unrestricted Funds
St John's Designated Fund
Total Funds
Balance at
Incoming
Outgoing
Transfers
Balance at
01-Jan-24
Resources
Resources
31-Dec-24
£
£
£
£
£
248,000
10,644
-7,636
2,754
253,762
553
800
-2,840
-
-1,487
248,553
11,444
-10,476
2,754
252,275
36,806
168,383
-156,646
-2,302
46,241
19,023
23,163
-22,065
-
20,121
55,829
191,546
-178,711
-2,302
66,362
1,088
12,860
-14,913
-452
-1,417
305,470
215,850
-204,100
-
317,220

Restricted Funds

These are funds that must be spent on restricted purposes

Unrestricted Funds

These represent PCC funds that are not subject to any restrictions regarding their use and are available for application for the general purposes of the PCC

Designated Funds

These are funds set aside from the General funds of the PCC for a specific purpose, notably the Roof Appeal project

10