2025-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St. John's, Walton

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ANNUAL REPORT AND FINANCIAL STATEMENTS

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

FOR THE YEAR ENDING 31ST DECEMBER 2025

BANK: NATIONAL WESTMINSTER BANK PLC. 5 MARKET PLACE CHESTERFIELD S40 1TJ

Independent Examiner: Andrew J Morse

Charity No. 1128490

1. Introduction

Administrative information

The Parochial Church Council Of the Ecclesiastical Parish of St. John’s, Walton (PCC) is a charity registered with the Charity Commission, registration number 1128490.

PCC members are either elected at the Annual Parochial Church Meeting in accordance with Church Representation Rules, co-opted, invited or are ex officio. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Aim and purposes

St John’s Church is situated on Walton Back Lane, Walton, Chesterfield, Derbyshire, which is also its correspondence address. It is part of the Diocese of Derby within the Church of England. St John's PCC has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

It also has maintenance responsibilities for the Church and Church Centre, together with the surrounding grounds.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer, scripture, music, and sacrament.

When planning our activities for the year, the incumbent and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus
Provision of pastoral care for people living in the parish
Missionary and outreach work

Achievements and performance

The use of our facilities, providing high-quality accommodation, is seen as a positive factor in building our congregational numbers and a link to our wider parish.

Our policy of ensuring that unsuitable activities are screened out proves to work well.

Details of the various uses of our facilities can be found in the Document “A Year at St Johns - 2022” which is available from the Church Office

The PCC continues to follow the biblical ethos of tithing with 10% of St John’s Offerings to Mission/Charity organisations. The main beneficiaries during 2025 were:

Smiles (Romania)
Mission Aviation Fellowship (MAF)
Pathways (Chesterfield)
Hope House (Chesterfield)

The Re-ordering of the Parish of Walton St. Johns

In October 2022 Derby Diocese completed the Parish Re-ordering of Walton St Johns. This resulted in the Parish of Walton St. Johns being extended to include Holymoorside a semi-rural village on the outskirts of Chesterfield.

With the extension of the parish boundary Walton St Johns incorporated St Peters Church Holymoorside

PCC members as of 31st December 2025 are:

Clergy: Incumbent Rev’d Nick Green Churchwardens: Mrs Elisabeth Stanners Mr Phil Abbott Safeguarding Officer: Mrs Marje Shaw Representatives on Chesterfield Deanery Synod: Ms Diana Smith Elected Members: Mrs. Janet Carter Mrs. Debbie Fisher Mr Andrew Lockwood (Treasurer) Mr. Maurice Cartledge Mr. Nigel Case Mr. Alan Davies (Secretary) Mr. Richard Buckley Mr. Ian Macleod Mr. David Platt Mr. Donald Walker (Vice Chair) Mrs. Rachel Trueman

2. Statement of The Parochial Church Council Members' Responsibilities

The PCC is responsible for preparing financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

The law applicable to charities in England and Wales requires the members to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the members should follow best practices and:

select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The members are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with applicable laws and regulations. They 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 irregularities.

Independent Examiners Report to The Trustees of the Parochial Church Council of St John’s Church Walton & St. Peter’s Holymoorside

I report on the accounts for the year ended 31st December 2025 which are set out on pages 6 to 10.

Respective Responsibilities of The Trustees And Examiner

The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to;

examine the accounts under section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act), and
to state whether particular matters have come to my attention.

Basis of The Independent Examiners Report

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 charity 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 you as trustees 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 accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent Examiners Statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements:
a. to keep accounting records in accordance with Section 130 of the 2011 Act; and
b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Andrew J Morse

ST JOHN'S WALTON

ST PETER'S HOLYMOORSIDE

Designated Funds £ - 364 - - - - - -2,500 -	Unrestricted Funds £ 27,357 103,790 - 4,090 6,549 7,573 483 18,081 -	Restricted Funds £ 11,970 - - - - - - - -	Unrestricted Funds £ 2,640 15,032 1,590 241 3,992 - 54 3,441 542	Restricted Funds £ - - 800 - - - - - -	Totals Totals 2025 2024 £ £ 41,967 39,914 119,186 120,062 2,390 930 4,331 4,129 10,541 7,367 7,573 11,666 537 694 19,022 30,045 542 1,043

-2,136	167,923	11,970	27,532	800	206,089 215,850
- 11,777 - - - - - - -	- 43,937 - 4,223 73,728 13,426 8,342 33,681 450	- 3,480 - - - - 11 - -	62 5,888 225 493 14,602 1,780 116 - -	- - 2,000 - - - - - -	62 361 65,082 61,482 2,225 2,840 4,716 3,464 88,330 84,672 15,206 12,535 8,469 11,393 33,681 26,903 450 450
11,777	177,787	3,491	23,166	2,000	218,221 204,100
-13,913 -1,417 15,330	-9,864 46,241 -15,330	8,479 253,762 -	4,366 20,121 -	-1,200 -1,487 -	-12,132 11,750 317,220 305,470 - -
-	21,047	262,241	24,487	-2,687	305,088 317,220

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

CHARITY REGISTRATION NUMBER: 1128490

BALANCE SHEET AS AT 31 DECEMBER 2025

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		2025 £ 248,000 10,288 63,025 73,313 -15,710 57,603 305,603 -12,378 72,668 245,313 305,603		2024 £ 248,000 13,477 73,570
					87,047 -17,827
					69,220
					317,220
					-965 71,672 246,513
					317,220

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

NOTES TO THE ACCOUNTS

1. FIXED ASSETS - HOUSE OF DUTY (RESTRICTED FUND)

Cost and Valuation as at 1 January 2025	£ 248,000
Additions in Period
Cost and Valuation as at 31 December 2025	£248,000
Depreciation Charge b/fwd 1 January 2025	-
Depreciation Charge – 2025	-
Net Book Value 31 December 2025	£248,000
Net Book Value 31 December 2024	£248,000

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(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 the 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 community.

2. 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.

ST JOHN'S CHURCH, WALTON INCLUDING ST PETER'S HOLYMOORSIDE NOTES TO THE ACCOUNTS (cont)

3 DEBTORS

4 5	Sundry Debtors Gift Aid Receivable St John's Gift Aid Receivable St Peter's CASH AT BANK AND IN HAND 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 (inc £1,500 St Peter's - 2024 £700) Utilities (inc £338 St Peter's - 2024 £573) Audit Fee Mission Tithe	2025 2024 £ £ 868 - 7,663 11,750 1,757 1,727
		10,288 13,477
		2025 2024 £ £ 100 100 26,424 48,416 14,576 6,845 44 29 10,711 14,064 11,170 4,116
		63,025 73,570
		2025 2024 £ £ 2,080 681 3,010 2,698 1,970 2,223 450 450 8,200 11,775
		15,710 17,827

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

NOTES TO THE ACCOUNTS (cont)

6 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 Balance at 01-Jan-25 Resources Resources 31-Dec-25 £ £ £ £ 248,000 - - 248,000 -1,487 800 -2,000 -2,687
	246,513 800 -2,000 245,313 51,551 177,908 -181,278 48,181 20,121 27,532 -23,166 24,487
	71,672 205,440 -204,444 72,668 -965 364 -11,777 -12,378
	317,220 206,604 -218,221 305,603

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