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← The Parochial Church Council Of The Ecclesiastical Parish Of St. John The Baptist Knutsford

2023-12-31-accounts

ST JOHN THE BAPTIST CHURCH KNUTSFORD 2023 ANNUAL REPORT

St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

REPORT AND ACCOUNTS - TABLE OF CONTENTS

CHARITY INFORMATION 2
BACKGROUND 3
MEMBERSHIP OF THE PCC 3
COMMITTEES 4
STANDING COMMITTEE 5
FINANCE COMMITTEE 5
MISSION COMMITTEE 5
BUILDINGS AND MAINTENANCE 5
ELECTORAL ROLL 6
REVIEW OF ACTIVITIES 6
TEACHING OBJECTIVES 7
STAFFING 7
YOUTH AND CHILDREN'S MINISTRY 7
SAFEGUARDING 8
SMALL GROUPS 8
MISSION REPORT 9
CHURCH HILL CAFE 9
MARRIAGE PREPARATION 10
FUNERALS 10
FINANCE 11
INVESTMENT POLICY 11
RESERVES 11
FIXED ASSETS 11
RISK ASSESSMENT 11
CONCLUSION 12
FINANCIAL STATEMENTS 13

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

CHARITY INFORMATION

INCUMBENT

Revd Nigel Atkinson

INDEPENDENT EXAMINER

Lourens du Plessis Stewardship 1 Lamb’s Passage London EC1Y 8AB

BANKERS Barclays Bank plc Leicester LE87 2BB

PRINCIPAL OFFICE

St John the Baptist Church Church Office Church Hill Knutsford Cheshire WA16 6DH

Charity Registration Number 1131500

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

The Revd Nigel Atkinson is the Vicar of St John the Baptist Church, Knutsford. Revd Tom Hollingsbee is Associate Vicar for Knutsford and Toft and, since January 2024, Gareth Davies has been our Youth Worker. Revd Helen Eccles also takes on some duties for Knutsford.

BACKGROUND

St John’s PCC has the responsibility of co-operating with the Incumbent, the Associate Vicar and the Youth Worker for Knutsford in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. In particular it aims to encourage the Church family towards the vision of a Church which:

It also has maintenance responsibilities for the Church and the Church Centre, 92 Grove Park and 6 Lilac Avenue (property sold in May 2023).

MEMBERSHIP OF THE PCC

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

The following served as members of the PCC since 1 January 2023:

Incumbent: Revd Nigel Atkinson Associate Vicar Revd Tom Hollingsbee Readers: Dr Thain Flowers – Reader Emeritus Curate: Revd Helen Eccles Assistant Curate: Mel Lacy Wardens: Andy Worth Elaine Tamkin

Representative on General Synod: Debbie Woods

Representatives on the Deanery Synod:

Neil Wall, to April 2023 Sue Broadbent (2022-2025) John Lee (2022-2025) Stewart Dally, from April 2023 (2020-2023) Anne Evans, from April 2023 (2023-2026)

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

Elected Members: Steve Kitcher ( ex-officio) Treasurer Janet Orchard ( ex-officio ) Safeguarding Officer Ruth Taylor ( ex-officio ) Finance Officer Gareth Davies ( ex-officio ) Children, Family & Community Worker Ken McPhail (2020-2023) Stewart Dally (2020-2023, 2024-2027) Rowena Nixon (2020-2023) Hannah Waller (2020-2023, 2024-2027) Geoff Locke (2021-2024) Dave Broadbent (2021-2024, (now ex-officio ) Premises Manager John Lee (2022-2025) Ian Robertson (2022-2025) Paul Jones (2023-2026) Christopher Ainsworth (2023-2026) Emily Pegg (2023-2026) Eric Waller (2024-2027)

In attendance: Chris Hogg (PCC Secretary, to April 2023) Hannah Waller (PCC Secretary, from May 2023)

The full PCC met in 2023 on 23[rd] January, 20[th] March, 12[th] June, 17[th] July, 25[th] September, 22[nd] October, and 27th November to deal with normal business. The PCC Committees met as and when necessary and their deliberations were received by the full PCC and fully discussed when appropriate. The PCC has met five times so far in 2024.

Statement of PCC Responsibilities

Under the Charities Act 2011, the PCC is required to prepare a statement of accounts for each accounting year.

They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and to ensure that such accounts comply with the Statements of Recommended Practice and the Regulations made under the Charities Act 2011. They also have a responsibility to safeguard the assets of the church and to take reasonable steps for the prevention of fraud and other irregularities and to provide reasonable assurances that:

  1. The church is operating efficiently and effectively

  2. Its assets are safeguarded against unauthorised use or disposition

  3. Financial information used within the church or for publication is reliable

  4. The church complies with relevant laws and regulations

COMMITTEES

The PCC operates through a number of Committees, which meet regularly and report to full meetings of the PCC.

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

STANDING COMMITTEE

This is the only committee required by law.

Terms of reference

Members: Revd Nigel Atkinson (Vicar), Steve Kitcher (Treasurer), Tom Hollingsbee (Associate Vicar), Debbie Woods, Dave Broadbent, Andy Worth (Churchwarden) and Elaine Tamkin (Churchwarden).

FINANCE COMMITTEE

Terms of reference

Members: Revd Nigel Atkinson (Vicar), Debbie Woods, Andy Worth (Churchwarden) Elaine Tamkin (Churchwarden), Steve Kitcher (Treasurer), Dave Broadbent, Tom Hollingsbee (Associate Vicar).

MISSION COMMITTEE

Terms of reference:

To recommend ways in which the PCC should apply resources to:

Members: Revd Nigel Atkinson, Beki Parratt, Bill Tamkin and Debbie Woods.

BUILDINGS AND MAINTENANCE

Daily church maintenance continues to be covered by dedicated members of the church family and complemented with skilled professional tradesmen when required.

As the church has a Grade II Star listing, all significant works required are carried out by specialist contractors, with oversight from our Church Architects, G Holland Associates.

Church

We still have an issue with effervescence of the wall plaster to the lower levels of the Nave side wall. In conjunction with the architects, we have appointed a contractor to carry out work to install an external

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

drain along the wall side, which should assist in the drying of the wall. Once dry, the internal decoration can be completed. This work is planned for early 2024.

The same contractor has also been appointed to stabilise the loose marble floor tiles to the Chancel area. That work will follow on from the external work, again in early 2024.

Routine cleaning of all main roof gullies, drains and drain downspouts continues to be carried out.

Drainage contractors were needed to clear the foul water drain along the Church Centre path.

An ongoing programme of annual testing of Church and Church Centre electrical systems has been carried out and remedial work carried out where needed.

With the assistance of a couple of knowledgeable church family members, the church WiFi has now been upgraded and facilities for digital-giving have been instated.

An in-house programme of work, to ensure improved opening and locking of all external main doors and internal glazed doors, has commenced and will continue in the coming months in 2024.

Quinquennial Inspection

The quinquennial inspection of the church building was undertaken in early 2021. A limited number of urgent repairs, costing in the region of £4-5,000 were identified, and a number of these have been undertaken. A further schedule of repairs is required within 18 months, at a further similar cost, before completion of the necessary programme of works at an estimated final cost of £3-4,000 prior to the next quinquennial inspection.

FABRIC REPORT FOR 2023

Church Centre

The Centre continues to have a significant role in providing meeting rooms for Junior Church, voluntary groups and rooms for hire. As well as the general welfare facilities, it also has a commercial kitchen which supports the operation of the Church Café.

Lilac Avenue

Given the investment needed to bring the house up to standard and the buoyant early-summer housing market, it was decided to sell the property. The house was subsequently sold and the proceeds are to be invested to provide a revenue source for future on-going funding for our youth ministry at St John’s.

Grove Park

The work required to bring this property up to standard for our Associate Minister, Tom, and his family has now been completed and I am pleased to say it is now in daily use. In summary, the work carried out was: Removal of all chimneys, installation of all new windows and patio doors, new kitchen and bathroom, new central heating and hot water cistern, full internal decoration, new carpets and flooring, new single floor side extension, installation of garden office pod, exterior decking and garden fence.

As previously stated, it should be remembered that the funds for this work have been through God’s provision and have been provided entirely by Church Family, for which we are very grateful. The

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

investment in this house will also enable us to approach the Church Commissioners for a possible reduction in their financial interest in the property.

God loves a cheerful giver and with the generosity of both your time and money as a church family, we have endured the trials of last year and can go forward in a better place and as a good witness to the outside world.

Blessings Dave Broadbent

ELECTORAL ROLL

There are 177 names on the Electoral Roll, a net decrease of five. Twelve new names have been added and seventeen removed.

REVIEW OF ACTIVITIES

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Teaching objectives

St Johns Knutsford is a Church that prioritises the teaching of God's Word. When the Apostle Paul was passing on the Apostolic Ministry to a nervous younger Timothy, he charged him to preach the word "in season and out of season". He wrote, "preach the word; be instant in season, out of season; reprove, rebuke, exhort with all long-suffering and doctrine. For the time will come when they will not endure sound doctrine; but after their own lusts shall they heap to themselves teachers, having itching ears; And they shall turn away their ears from the truth, and shall be turned unto fables". I think what Paul meant by that is that those who are ordained to his Office must not be elated if thousands come to hear because the message is "in season" or despondent if few come to hear because the message is "out of season". What Paul requires is simply that the Bible is taught and preached. We do our imperfect best to fulfil this charge and so we began the year with a sermon series in the Book of Acts that brought is up to Easter. We covered the first six chapters before a brief look at the opening chapters of Genesis. In June and July, we covered the first six chapters of Daniel and in August we had our usual "stand alone" sermons. In September we spent the whole of the Autumn Term going through the Letter to the Hebrews. We held our Remembrance Service on 12th November.

The Evening Service underwent a change during the year. From January to March we looked at the Book of Exodus before spending time in the book of Jonah. In September we changed format if the Evening Service and rather than have an evening’s service every week we decided to run God's Big Picture from 10th September to 5th November. This was very well attended and very popular. It traced the story of the whole Bible from Genesis to Revelation to highlight God's plan of salvation. On the 26th of November, the Rt Rev Dr Rob Munro the Bishop of Ebbsfleet came to Baptise and Confirm. It is hoped that, in the future, we will use the Evening Services to run round-table courses.

Nigel Atkinson

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St John the Baptist Church, Knutsford ANNUAL REPORT 2023

Staffing

There have been changes to the Staffing at St Johns. Chris Gurr left after many years as Office Manager at the end of April. She was replaced by Ruth Foster and Penny Langham. Andrea Preston also joined the Office, at the end of March, to help with finance. Gareth Davies was appointed as Children, Family and Community Worker in January 2024.

Nigel Atkinson

Youth and Children

The Toddler Group, Oasis, has run on Thursday mornings throughout this year and we are very grateful to the extensive team of wonderful leaders who have made this possible. It is wonderful to welcome families into church for play, craft, snacks, Bible story and singing. Special events were held at Easter and Christmas, and these were very well received. This group is very popular and continues to hold a waiting list for new members.

Junior Church has also been led very competently by a team of very dedicated leaders, for whom I give immense thanks. ‘Scramblers’ (ages 3-5) have used the ‘Big Picture Story Bible’ and ‘Click’ notes, ‘Explorers’ (years 2-5) have used ‘Click’ material and Pathfinders (years 6-10) have used a combination of ‘Click’ notes and other resources. We changed the age boundaries of Pathfinders of Explores to take Year 5s, to accommodate the particular ages of children we have. These sessions have taken place on most ‘ordinary’ Sunday mornings when there hasn’t been an ‘All-Age’ service.

Young people from Years 7-13 met on Thursday evenings during term time in ‘The Drop’ for a Youth Discipleship Group. This year they’ve delved into the ‘Soul’ material from Christianity Explored Ministries, explored the book of Colossians and have undertaken some question-and-answer sessions together. There has also been a fun cycle of socials throughout the year encompassing several ‘robust’ games of Mafia, at which the Youth are alarmingly good

One highlight of the year was a weekend away, where fourteen Youths went away to Yorkshire camps, where they had a wonderful time immersed in fun, games and excellent teaching on ‘3 things Jesus achieved on the cross’.

We were also delighted to prepare a number of our Youth for Baptism and Confirmation services. In the service eight of our youth and children were baptised and/or confirmed on the night. Which was a wonderful occasion for joy and testimony to God’s continued work amongst us.

Finally, we are excited for the arrival of our new children’s family and community worker, Gareth Davies who will start with us early in 2024. Do continue to pray for him and give thanks, along with me, for the small but dedicated team of volunteers who have sacrificed so much time to sustain our ministry to our children and young people in the absence of a paid worker to youth and children.

Tom Hollingsbee

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

Safeguarding

With regard to the PCC's obligations to safeguard children and vulnerable adults, the members of the PCC confirm that they have complied with their duties under section 5 of the Safeguarding and Clergy Discipline Measure 2016.

During 2023, we can again be grateful that there have been no incidents that required formally reporting to the Safeguarding Office at Chester Diocese.

Each member of the PCC has completed the ‘Basic Awareness’ and ‘Foundation’ training modules, as requested by the Bishop of Birkenhead.

This free training is provided by the Church of England and can be accessed at: http://safeguardingtraining.cofeportal.org/

My time as the St John's PSO has now come to an end and Janet Orchard has taken over.

In accordance with recent Chester Diocese guidance, she can be contacted on the new email address Safeguarding@stjohnsknutsford.org.uk

Andrew Worth

Small Groups

It has been a year of continued consolidation and growth for the Small Groups. We currently run five groups; four mixed groups that met in the evening in each other’s homes and one women’s group that met in the daytime at church. These groups each matched their Bible studies to the morning sermon series, studying Acts and Hebrews, with one term spent reading the book ‘The Plausibility Problem’ by Ed Shaw.

Stories of encouragement and support as well as growth and challenge are coming from many of the groups, which is wonderful to hear. Each group has its distinct flavour, but it’s encouraging to hear how relationships have continued to deepen. It has been noted how the deepening of these relationships is paving the way for deeper spiritual relationships which foster the growth we need. The Women’s Community Group has continued to flourish, with attendance consistently above 20 and continues to attract women from many walks of life. We’re excited to see how we can look to explore the development of this key ministry over the next year.

My thanks to all the leaders who so tirelessly serve the groups with such wise, pastoral hearts.

Tom Hollingsbee

Mission Report

As a Mission Team, we seek to try to meet quarterly to pray and look at Mission locally, in this country and worldwide. Worldwide, Wanyeki and Mary have retired from their ministry at St Julian’s in Kenya. We have been in touch with Crosslinks and are glad to hear that George, Zablon and Peter, are carrying on the teaching and leader’s ministry at St Julian’s. They are now a Crosslinks partner and we will be supporting them through Crosslinks. We continue to support Jirka and Keira in the Czech Republic.

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

In this country, this past year, we have continued to support St Peter’s Rock Ferry, ‘Growing Young Disciples’ and have made some mission funds available for the local ministry of Hope Central.

Joseph and Hannah Adams are now on long-term mission in Tanzania with CMS and working with Neema Crafts who support adults with disabilities. In February, we had a Cornerstone Coffee Morning to support this work in Tanzania and a local charity ‘Right to Life’.

Looking forward, please pray for wisdom for how the mission team move forward, looking at who we support this coming year.

Beki Parratt

Church Hill Café, April ‘23 - March ‘24

This year has been one of change in the Church Café. Bianca planned and established the Café eight years ago, ensuring it was run to the highest standards of hygiene, with a vision of service to the Church Family and community. In March ‘23 Bianca retired from St John’s and moved to her new life with Richard and the family in Handforth. We cannot fail to be grateful for her outstanding contribution and legacy.

In April 2023, we appointed Owen Hui as chef and Café manager. His appointment was an answer to fervent prayer, as the hospitality industry was, and is, continuing to experience severe difficulties in recruitment. Owen was born in Hong Kong but has lived in the UK for more than twenty years. Four years ago he became a Christian and he shared his amazing testimony with the Church Family when he started work in the café. He loves Jesus and his main motivation in working in the café is to share that love with as many people as possible. He is also an amazing chef.

The Café was always intended to be part of St John’s welcome and outreach to the people of Knutsford. Over the last year, however, it has been felt that changes were necessary to make this more of a reality. As our hours of opening largely exclude working people and families, a decision has been taken to open the Café on a Saturday. In order to staff this, the Café is temporarily closed on a Monday, a very quiet day, and we have employed three young people from our Youth Group, Emma, Alice and Imogen to work with Owen as Saturday staff. Owen, Jo and Tetiana continue to work from Tuesday to Friday. These changes will be reviewed at Easter.

The Café would not be able to function without our dedicated group of volunteers, some of whom have been working for many years. It has been pleasant to get to know some of Owen’s Hong Kong compatriots when they have helped in the Café and we have been asked to take on some students from local schools in work experience placements. Some regular volunteers are planning to retire this year and we continue to look for others willing to take this work forward.

A steering group has been established to oversee the Café operation, plan future changes and to develop and extend the original vision of the Café.

Elaine Tamkin, Owen and Jo Dally

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

Marriage Preparation

Over the course of year there were two weddings. All the couples did Marriage Preparation with Tom or Nigel.

Funerals

There were six funerals in 2023.

FINANCE

In 2023, income increased by £240,827 to £610,301, mainly as a result of the gain on the sale of the property at Lilac Avenue. Expenditure decreased by £5,374 to £326,389. As a result, the surplus for the year increased by £246,200 to £283,911. However, these figures exclude the capitalised expenditure on the completion of the development work at Grove Park, which totalled £73,754 (2022: £57,505).

At year-end unrestricted general cash reserves, including current asset investments, amounted to £382,114 (2022: £45,902). Designated cash reserves were £9,226 (2022: £55,552) and restricted cash reserves were £1,478 (2022: £1,671). Full details of the various funds are set out in note 17 to the accounts.

The PCC set aside 10% of regular and unrestricted giving for mission purposes in the unrestricted Mission Giving Fund. These transfers totalled £30,919 (2022: £14,975). Mission giving is detailed in note 8c to the financial statements.

The refurbishment project for Grove Park has been a significant piece of work over the last two years and has been funded through generous donations from the church family amounting to £50,000 in 2023 and £111,411 in 2022 (including gift aid). Total spending on the project was £73,754 in 2023 and £81,217 in 2022.

The Parish Share paid in 2023 was £116.389 (2022: £ 112,999).

INVESTMENT POLICY

The Church’s funds are held as cash in a variety of accounts. These include current and savings accounts with Barclays. Proceeds of sale from Lilac Avenue are currently invested in short-term fixed-interest deposits through the CAF Charity Deposit Platform.

The Church does not currently invest in equity funds. An Investment Sub-Group has been set up and will be considering alternative medium risk equity-linked investments for a portion of the funds.

RESERVES

PCC has maintained its Reserves Policy. The target level of reserves should represent available cash held in unrestricted funds (excluding the Mission Fund) and a minimum target of £60,000 is the most appropriate target, based on an assessment of key financial risks.

At year-end the total unrestricted cash reserves were £5,777. However, the church also had designated unrestricted cash reserves, including current asset investments, of £385,563, so that the total unrestricted

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St John the Baptist Church, Knutsford

ANNUAL REPORT 2023

reserves exceeded the minimum requirement. In May, the Lilac Avenue property was sold, releasing significant unrestricted cash reserves. An analysis of all Church funds is included in the Financial Statements note 17.

FIXED ASSETS

In the opinion of the PCC, the market value of the land and buildings exceeds the amount at which they are stated in the accounts but they are unable to quantify the excess. The sale of Lilac Avenue for £380,000, provided net sale proceeds of £373,293.

RISK ASSESSMENT

The financial stability of the Church depends to a significant extent on the giving of the church family and our ability to balance this and other sources of income in line with expenditure.

With a historical church building, unexpected repair costs will arise from time to time. The Maintenance Group assists the Church and the PCC to maintain the buildings which the Church owns and for which it is responsible. These are the Church, Church Centre, 92 Grove Park and 6 Lilac Avenue (property sold in May). This enables necessary work to be highlighted and planned through the budget process.

CONCLUSION

St Johns has had another busy year. We are thankful for the continued efforts from everyone involved in organising and running various church services and associated activities throughout the year.

We maintained another resilient financial performance. We continued to pay close attention to discretionary spending wherever possible. Income was around 91% higher than last year (10% lower if the sale of Lilac Ave is excluded), while expenditure was around 3% higher, including the refurbishment of Grove Park.

The outcome for the year was very satisfactory, given all that we achieved, and we are anticipating higher levels of activity in 2024.

Nigel Atkinson

Revd Nigel Atkinson, 2023 26 September 2024

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INDEPENDENT EXAMINER'S REPORT

TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD ('the Charity')

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2023 on pages 14 to 30 following, which have been prepared on the basis of the accounting policies set out on pages 18 to 20.

Responsibilities and basis of report

As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 accounts to be reached.

Lourens du Plessis

Lourens du Plessis ACA CA(SA) Member of the Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 3 October 2024

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THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income and endowments
EXPENDITURE ON:
Charitable activities
8
Other trading expenditure
9
Other
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
17		 Unrestricted
Funds
£
238,299
16,188
61,218
5,257
276,793
597,756
269,740
-
54,848
324,587
-
273,168
(264)
272,904
503,774
776,678		 Restricted
Funds
£
12,160
385
-
-
-
12,545
1,802
-
-
1,802
-
10,743
264
11,007
1,671
12,678		 Total
Funds
2023
£
250,459
16,573
61,218
5,257
276,793
610,301
271,542
-
54,848
326,389
-
283,911
-
283,911
505,445
789,356		 Total
Funds
2022
£
280,336
22,411
66,625
101
-
369,474
287,683
-
44,080
331,763
-
37,711
-
37,711
467,734
505,445

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 18-29 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

BALANCE SHEET

AS AT 31 DECEMBER 2023

Note
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Investments
13
Cash at bank and in hand
14
CREDITORS: Amounts falling
due within one year
15
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
17
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
386,581
386,581
22,073
375,802
15,539
413,414
(23,315)
390,098
776,679
380,872
395,807
776,679
-
776,679		 Restricted
Funds
£
11,200
11,200
-
-
1,478
1,478
-
1,478
12,678
-
-
-
12,678
12,678		 Total
Funds
2023
£
397,781
397,781
22,073
375,802
17,016
414,891
(23,315)
391,576
789,357
380,872
395,807
776,679
12,678
789,357		 Total
Funds
2022
£
426,005
426,005
25,241
-
103,125
128,367
(48,926)
79,440
505,445
42,375
461,400
503,774
1,671
505,445

The financial statements were approved by the members of the PCC and were signed on its behalf by:

Nigel Atkinson

REV. NIGEL ATKINSON

Date: 26 September 2024

Charity number: 1131500

The notes on page 18-29 form part of these accounts.

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THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

FOR THE YEAR ENDED 31 DECEMBER 2023

CASH FLOW STATEMENT

Note
Cash flows from operating activities:
Net cash provided by (used in) operating activities
a
Cash flows from investing activities:
Dividends, interest and rents from investments
Proceeds from the sale of property, plant and equipment
Purchase of property, plant and equipment
Purchase of investments
Net cash provided by/(used in) investing activities
b
b
Cash and equivalents at the beginning of the year
Change in cash and equivalents due to exchange rate movements
Cash and cash equivalents at the end of the year
Change in cash and equivalents in the reporting period		 2023
£
(15,103)
5,257
373,293
(73,754)
(375,802)
(71,006)
(86,109)
103,125
-
17,016		 2022
£
66,427
101
-
(57,505)
-
(57,404)
9,024
94,102
-
103,125
Analysis of changes in net debt:
Cash
Total net funds / (debt)		 At start of
year
£
103,125
103,125		 Cash-flows
£
(86,109)
(86,109)		 At end of
year
£
17,016
17,016

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THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE CASH FLOW STATEMENT

Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities

Adjustments for:
Depreciation charges and provisions for impairment
Dividends, interest and rents from investments
Loss/(profit) on the sale of fixed assets
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
Note b: Analysis of cash and cash equivalents
Cash at bank with immediate access
Petty cash
Total cash and cash equivalents
Net income/(expenditure) for the reporting period (as per the statement of financial
activities)		 2023
£
283,911
5,478
(5,257)
(276,793)
3,168
(25,611)
(15,103)
2023
£
17,016
-
17,016		 2022
£
37,711
4,000
(101)
-
(5,211)
30,029
66,427
2022
£
103,045
80
103,125

17

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Statutory Information

The Parochial Church Council of St John the Baptist Knutsford is a charity registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention [as modified by the revaluation of certain assets, which are measured at fair value through the Statement of Financial Activities]. The financial statements include all activities for which the PCC is legally responsible; the activities of informal gatherings of church members and groups that owe their main affiliation to another body and are excluded.

These financial statements have been prepared in accordance with The Church Accounting Regulations 2006, the 'Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The PCC have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The PCC have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the PCC have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The PCC have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income (which includes planned giving, collections and other donations) is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part income is generally recognised when it is received by, or on behalf of, the PCC. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities, particularly [XX activities]. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

18

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

2 Accounting Policies (continued)

iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events and courses.

Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the Church Hill Café and from lettings of the Church Centre.

Investment income represents income generated by the charity's assets and includes bank interest.

Other income comprises gains arising from the disposal of tangible fixed assets.

The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Contributions in respect of the diocesan parish share are included in the Statement of Financial Activities for all amounts agreed to being payable for the financial year. Any contributions that have not been paid over by the year end are included as a creditor.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the church is considered to be so integrated that the core charitable activity costs are considered to be for the one activity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

19

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

2 Accounting Policies (continued)

e) Tangible fixed assets

Consecrated and beneficed property is not included in these financial statements by virtue of s.10(2) of the Charities Act 2011. All expenditure on consecrated or beneficed buildings is written off in the year in which it is incurred.

Movable church furnishings held by the incumbent and Churchwardens on special trust for the PCC and which require a faculty for disposal are capitalised in accordance with the policy set out below. These items are regarded as inalienable property and are listed in the church's inventory which can be inspected at any reasonable time. Inalienable property acquired prior to 2000 has not been capitalised as there is insufficient cost information available.

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £5,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 75 years after taking account of the building's residual value Long leasehold property Over the remaining lease term if <75 years remaining or not depreciated (because it is not consumed by use) if >75 years remaining Leasehold improvements Upon completion, over the remaining lease term if <75 years remaining or not depreciated (because it is not consumed by use) if >75 years remaining Equipment Over 3 to 15 years, depending on expected useful life.

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f)

Investments

g) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

h) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

i) Financial instruments

20

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

3 Donations and legacies

Donations of cash and similar
Other grants receivable
Income tax recoverable
Income from charitable activities
Church retreats and events
Fees
St John's Toft
Church organisations
Miscellaneous income
Income from other trading activities
Church Hill Café
Church and centre hire
Rental of residential properties
Investment income
Bank interest
Other income
Gains on disposal of:
tangible fixed assets		 2023
£
216,437
2,368
31,654
250,459
2023
£
329
5,214
8,424
1,184
1,422
16,573
2023
£
47,930
13,289
-
61,218
2023
£
5,257
5,257
2023
£
276,793
276,793		 2022
£
229,843
828
49,665
280,336
2022
£
2,931
8,749
7,734
2,265
732
22,411
2022
£
45,116
13,720
7,789
66,625
2022
£
101
101
2022
£
-
-

4 Income from charitable activities

5 Income from other trading activities

6 Investment income

7 Other income

21

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

8 Charitable expenditure

a
Costs incurred directly on specific activities
Ministry expenses:
Parish share
Staff costs
Vicar's expenses
Other staff expenses
Verger and organist fees
Church organisations
Music fund
Youth and children's work
Home groups and church courses
Church events
Service fees
Fees payable to the diocese
Other ministry costs
Property expenses:
Church running expenses
Gas and electricity for church and centre
Centre maintenance and costs
Depreciation of church centre
Depreciation of equipment
Vicar's housing costs
Associate Minister's housing costs
Grove Park costs
Interest on Grove Park value linked loan
Lilac Avenue
Major maintenance costs
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Other
Office expenses
Publications and publicity
Total expenditure		 2023
£
116,389
23,850
3,253
2,645
921
694
1,002
713
1,226
1,012
155
1,378
2,585
155,825
35,384
10,499
150
4,000
1,478
8,721
-
4,386
2,393
795
7,030
74,835
31,753
262,412
3,780
-
3,780
4,735
614
9,129
271,542		 2022
£
112,999
29,030
3,167
4,414
1,413
984
230
1,022
120
315
1,187
2,988
863
158,732
15,607
9,200
2,358
4,000
-
6,179
21,591
26,234
2,353
1,614
-
89,135
29,431
277,299
3,600
-
3,600
5,729
1,055
10,384
287,683

The fee payable to the independent examiner for preparing and examining the accounts was £3,780 (2022: £3,600); in addition the charity paid £987 (2022: £810) to Stewardship for payroll bureau and consultancy services.

22

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

8 Charitable expenditure (continued)

c Grants payable

Grant payments for UK mission
Grant payments for overseas mission
The comparatives for the previous year are as follows:
Grant payments for UK mission
Grant payments for overseas mission
The charity's principal grants to institutions comprised:
Crosslinks
Growing Young Disciples
St Peter's Church Rock Ferry
Hope Central
UCCF
North West Partnership
SPUC
Christ Church Stockport
St Anna's Church
Grants to institutions for less than £1,000 each
9
Other trading expenditure
Church Hill Café expenditure
Church Hill Café salaries		 Institutions
£
18,041
13,712
31,752
Institutions
£
17,431
12,000
29,431		 Individuals
£
-
-
-
Individuals
£
-
-
-
2023
£
13,500
1,500
3,000
4,284
2,000
1,500
-
3,000
1,000
1,968
31,752
2023
£
17,216
37,631
54,848		 2023
£
18,041
13,712
31,752
2022
£
17,431
12,000
29,431
2022
£
13,500
1,500
3,000
5,868
2,000
1,500
1,332
-
-
731
29,431
2022
£
15,041
29,038
44,080

23

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

10 Analysis of staff costs, the cost of key management personnel and trustee remuneration

ysis of staff costs, the cost of key management personnel and trustee remuneration
Gross wages and salaries
Pension costs		 2023
£
60,506
975
61,481		 2022
£
56,791
1,278
58,069

The average monthly number of employees during the year was 6 (2022: 5). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the members of the PCC and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

Rev. Nigel Atkinson and Rev. Tom Hollingsbee (clergy members of the PCC) receive stipends from the Diocese and so are not employees of the PCC; some of the Parish Share paid to the Diocese is used to help meet the cost of these stipends. These clergy are provided with accommodation (which is customary for clergy) and the cost of this accommodation to the PCC is disclosed in note 7 'Charitable expenditure'. The charity also reimbursed expenses to these clergy; again these costs are disclosed in note 8 'Charitable expenditure' under the heading 'Clergy expenses'.

No other member of the PCC received employment benefits in either the current or preceding year.

11 Tangible fixed assets

Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Accumulated depreciation
At 1 January 2023
Charge for the year
Eliminated on disposal
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Freehold
Property
£
396,500
-
(96,500)
300,000
124,000
4,000
-
128,000
172,000
272,500		 Long
Long
Leasehold
Leasehold
Property Improvements
£
£
96,000
35,330
-
73,754
-
-
96,000
109,084
-
-
-
-
-
-
-
-
96,000
109,084
96,000
35,330		 Fixtures,
fittings and
equipment
£
22,175
-
-
22,175
-
1,478
-
1,478
20,697
22,175		 Total
2023
£
550,005
73,754
(96,500)
527,259
124,000
5,478
-
129,478
397,781
426,005

Freehold property is stated at histroric cost and comprise the Church Centre attached to the Church. A residential property at 6 Lilac Avenue was sold in May 2023 and a gain on the balance sheet value has been recognised in note 7.

The leasehold property at 92 Grove Park is held on a 999 year lease expiring in 2948 and was rented from the church by the former Associate Minister until July 2022. It is now occupied by the Associate Vicar under normal clergy arrangements. The lease of 92 Grove Park is included at 74.4% of historic cost as this property is subject to an arrangement with the Church Commissioners (known as a Value Linked Loan) whereby if the property is sold 25.6% of the proceeds will be payable to the Church Commissioners. While this arrangement represents an equity share of 25.6% of the ownership, interest is also payable on the original Church Commissioners investment. This interest is shown in note 8a above. Following completion of the development work at the property, negotiations are ongoing to amend the Church Commissioners' interest in the property.

24

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

12 Debtors

ors
Falling due within one year:
Tax recoverable
Other debtors		 2023
£
15,475
6,598
22,073		 2022
£
22,241
3,000
25,241

13 Current asset investments

Cash equivalent deposits
h at Bank and in Hand
Cash at bank with immediate access
Petty cash
itors: liabilities falling due within one year
Trade creditors
Accruals
Grant obligations		 2023
£
375,802
375,802
2023
£
17,016
-
17,016
2023
£
5,035
3,780
14,500
23,315		 2022
£
-
-
2022
£
103,045
80
103,125
2022
£
23,826
3,600
21,500
48,926

14 Cash at Bank and in Hand

15 Creditors: liabilities falling due within one year

16 Pension commitments

During the year employer’s pension contributions totalling £975 (2022: £1,278) were payable to defined contribution personal pension schemes. Pension contributions of £nil (2022: nil) were owing at the balance sheet date.

25

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

17 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
Mission giving
Café
OASIS
Fixed assets
Building reserve
Property refurbishment
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Music fund
Reordering fund
Bell restoration
ACF
Young at heart
Cornerstone
Flower fund
Garden pod fund
Aggregate of funds		 Opening
balance
2023
£
-
-
2,854
368,500
5,000
85,046
461,400
42,375
503,774
423
149
856
136
100
6
-
-
1,671
505,445		 Incoming
resources
2023
£
-
47,930
1,114
-
-
50,000
99,043
221,919
320,962
315
-
70
-
-
50
110
12,000
12,545
333,507		 Outgoing
resources
2023
£
(30,950)
(54,848)
(694)
(4,678)
-
-
(91,171)
(233,417)
(324,587)
(1,002)
-
-
-
-
-
-
(800)
(1,802)
(326,389)		 Transfers
in the year
2023
£
30,950
6,918
(91)
(254,034)
-
(134,002)
(350,258)
349,995
(264)
264
-
-
-
-
-
-
-
264
-		 Gains and
losses
2023
£
-
-
-
276,793
-
-
276,793
-
276,793
-
-
-
-
-
-
-
-
-
276,793		 Closing
balance
2023
£
-
-
3,182
386,581
5,000
1,044
395,807
380,872
776,679
-
149
926
136
100
56
110
11,200
12,678
789,356

The transfers referred to above were made for the following reasons:

26

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

17 Funds (continued)

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
386,581
22,073
-
375,802
-
6,312
9,226
(23,315)
-
380,872
395,807
Unrestricted Funds		 Restricted
funds
£
11,200
-
-
1,478
-
12,678		 2023
£
397,781
22,073
375,802
17,016
(23,315)
789,357

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Mission giving
Café
OASIS
Fixed assets
Building reserve
Property refurbishment
General Unrestricted Funds
Total Unrestricted Funds		 Opening
balance
2022
£
4,000
-
8,014
372,500
5,000
-
389,514
60,538
450,052		 Incoming
resources
2022
£
-
45,225
1,330
-
-
93,937
140,492
225,606
366,099		 Outgoing
resources
2022
£
(25,772)
(45,490)
(441)
(4,000)
-
(23,667)
(99,370)
(226,747)
(326,116)		 Transfers
in the year
2022
£
21,772
265
(6,050)
-
14,776
30,762
(17,022)
13,740		 Gains and
losses
2022
£
-
-
-
-
-
-
-
-
-		 Closing
balance
2022
£
-
-
2,854
368,500
5,000
85,046
461,400
42,375
503,774

27

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

17 Funds (continued)

Restricted Funds
Church and Centre refurbishment
Music fund
Reordering fund
Bell restoration
ACF
Young at heart
Cornerstone
Special donations
Flower fund
Aggregate of funds		 15,656
886
149
700
136
100
54
-
-
17,682
467,734		 -
400
-
699
-
-
1,691
391
195
3,375
369,474		 (880)
(863)
-
(543)
-
-
(2,739)
(391)
(231)
(5,646)
(331,762)		 (14,776)
-
-
-
-
-
1,000
-
36
(13,740)
-		 -
-
-
-
-
-
-
-
-
-
-		 0
423
149
856
136
100
6
-
-
1,671
505,445

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
426,005
25,241
-
45,902
55,552
(28,769)
(20,158)
42,375
461,400
Unrestricted Funds		 Restricted
funds
£
-
-
1,671
-
1,671		 2022
£
426,005
25,241
103,125
(48,926)
505,445

Annually the members of the PCC set aside some of the charity's income for grant giving to institutions and individuals who undertake activities that further the charity's own objects. It is anticipated that all of the funds designated for this purpose will be distributed in the new financial year.

18 Operating lease commitments

The charity has an operating lease for its photocopier. The minimum amount payable (until the next break clause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows:

Within one year
Between one and five years
After five years
Payments falling due:		 2023
£
1,114
2,228
-
3,342		 2022
£
1,114
3,342
-
4,456

During the year the charity was charged £1,114 (2022: £1,060) for its operating lease.

28

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

19 Capital commitments

tal commitments
Contracted for but not provided for by the balance sheet date
(because the related assets had not been delivered by the year-end)		 2023
£
-		 2022
£
71,872

20 Transactions with related parties

During the year the charity:

During the year the charity also made the following payments to, or for, related parties:

Except as disclosed in note 10 'Analysis of staff costs', there have been no other transactions with related parties during the year.

29

THE PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST KNUTSFORD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income and endowments
EXPENDITURE ON:
Charitable activities:
8
Other trading expenditure
9
Total Expenditure
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
17		 General
Designated
2023
2023
£
£
188,299
50,000
15,074
1,114
13,289
47,930
5,257
-
276,793
221,919
375,836
233,417
36,323
-
54,848
233,417
91,171
(11,497)
284,666
349,995
(350,258)
338,497
(65,593)
42,374
461,400
380,871
395,807
Unrestricted funds		 Restricted
2023
£
12,160
385
-
-
-
12,545
1,802
1,802
10,743
264
11,007
1,671
12,678		 Total
2023
£
250,459
16,573
61,218
5,257
276,793
610,301
271,542
54,848
326,389
283,911
-
283,911
505,445
789,356		 General
Designated
2022
2022
£
£
183,024
93,937
21,081
1,330
21,400
45,225
101
-
-
-
225,606
140,492
226,747
55,290
-
44,080
226,747
99,370
(1,141)
41,123
(17,022)
30,762
(18,163)
71,885
60,538
389,514
42,374
461,400
Unrestricted funds		 Restricted
2022
£
3,375
-
-
-
-
3,375
5,646
-
5,646
(2,271)
(13,740)
(16,011)
17,682
1,671		 Total
2022
£
280,336
22,411
66,625
101
-
369,474
287,683
44,080
331,763
37,711
-
37,711
467,734
505,445

30