## ANNUAL REPORT AND FINANCIAL STATEMENTS
OF
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)
2
## 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:
3
- 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.
4
3. 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:
1. 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**
5
**ST JOHN'S WALTON**
**ST PETER'S HOLYMOORSIDE**
|**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 2025
Transfers
**Balances carried forward**
**at 31 December 2025**||**Designated**
**Funds**
£
-
364
-
-
-
-
-
-2,500
-|**Designated**
**Funds**
£
-
364
-
-
-
-
-
-2,500
-|**Unrestricted**
**Funds**
£
27,357
103,790
-
4,090
6,549
7,573
483
18,081
-|**Unrestricted**
**Funds**
£
27,357
103,790
-
4,090
6,549
7,573
483
18,081
-|**Restricted**
**Funds**
£
11,970
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
£
11,970
-
-
-
-
-
-
-
-|**Unrestricted**
**Funds**
£
2,640
15,032
1,590
241
3,992
-
54
3,441
542|**Unrestricted**
**Funds**
£
2,640
15,032
1,590
241
3,992
-
54
3,441
542|**Restricted**
**Funds**
£
-
-
800
-
-
-
-
-
-|**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|
6
**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|
7
**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.
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## **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|
9
## **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
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