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2024-12-31-accounts

rEI 2024 4,-V"NVAL REPORT The Parochial CotsffiRiI of the Ecclesiastical" Parish of Chester, Christ Church CHRlSt CHURCH CHESTER Registered charity 1133808 Parish Report and Financial Statements for the year ended 31st December 2024

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Contents

Pages
Statement of PCC’s Responsibilities 3
Annual Report 4
Overview of the Year 5
Independent Examiner’s Report 19
Financial Review of the Year 20
Accounting Policies 22
Statement of Financial Activity 24
Balance Sheet 25
Notes to the Accounts 26

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Statement of Parochial Church Council’s Responsibilities

We are required under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the PCC and its surplus or deficit for that period. In preparing those financial statements we are required to:

We are also responsible for:

Public Benefit

The PCC are aware of the Charity Commission's guidance on public benefit in "The advancement of religion for the Public Benefit" and have had regard to it in their administration of the church.

The PCC believes that by promoting the Christian faith it provides a benefit to the public by:

Signed on behalf of the PCC:

Anna Leyden (Chair) 18[th] March 2025

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Annual Report

Background of the PCC

Christ Church Parochial Church Council has the responsibility of co-operating with the incumbent and other clergy in promoting the whole mission of the church: pastoral, evangelistic, social and ecumenical. It also has the maintenance responsibilities of our church building and Mission House.

Membership of PCC

Membership of the PCC is ex-officio, co-opted or elected by the Annual Parochial Church Meeting (APCM) in accordance with Church Representation Rules. The following people served for all or part of 2024:

Vicar Rev’d Anna Leyden
Associate Minister Rev’d Glyn Jones (until 21/7/24)
Assistant Curate Rev’d Denise Noble (from 6/7/24)
Vice Chair of the PCC David Chirgwin
Churchwardens David Jones
Andrew Wigglesworth
Deanery Synod Representatives Susan Ibrahim
Wendy Peto
Lay Reader Representative Edward Newman (from 19/5/24)
Elected PCC Members Carys Addison
Jonathan Aragon-Escobosa
David Chirgwin
Thomas Cobb
Achu Edison (from 19/5/24)
Anna Hockley
Laura Hale
Calvin Hodgson (from 18/3/24)
Veronica Johnston
Pauline Jones
Dino Leung (from 15/7/24)
Edward Newman (until 19/5/24)
Janet Thorp
Secretary Wendy Peto
Electoral Roll Officer Janet Thorp (until 19/5/24); Carys Addison (from
19/5/24)
Treasurer Laura Hale (until 21/10/24); Edward Newman (from
21/10/24)
Parish Safeguarding Officer Pauline Jones

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Standing Committee

Standing Committee has the power to transact the business of the PCC between its meetings (subject to directions given by the Council) and consists of Vicar/Chairperson, two Churchwardens, the Treasurer, and one other PCC member elected by the PCC (currently Susan Ibrahim). Standing Committee has met on an ‘ad hoc’ basis to consider Generosity Fund applications and carry out essential PCC business, with the approval of the PCC, between meetings.

Church Membership

Membership of the electoral roll stood at 115 on 19/5/2024 (of which 14% live in the parish). The PCC met every month during 2024 except August and December.

Overview of the year

It is impossible to do justice to a year of church life in just one or two pages so I’m not even going to attempt it! There have, as always, been challenges and difficult moments but the encouragements and blessings we’ve seen, and the number of people we want to thank, are too numerous to list. However, there were a few key events in the past year which aren’t noted elsewhere in this Annual Report and must get a mention.

2024 was a year of many comings and goings as we said some sad farewells but also welcomed many new faces into the Christ Church family.

In July, Associate Minister, Glyn Jones along with his wife Raphaelle and daughter Betty moved to London, responding to God’s call to plant a new church community there. Glyn has been an enormous blessing to Christ Church over many years, inspiring us with his love for Jesus, his heart for evangelism and his care for all people. So many people have stories to tell of the part Glyn and his family have paid in their faith journeys so we were extremely sorry to bid them farewell but also excited to see what God will do in and through them in this next phase of their ministry.

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Job was right when he said “The Lord gives and the Lord takes away,” (Job 1.21) and we were delighted to welcome Denise Noble as our Curate in July, just a couple of weeks before Glyn’s departure. Denise is likely to be with us for around 3 years, working primarily on a Sunday and Monday. Denise has already become a valued member of the ministry team at Christ Church, blessing us with her wisdom, prayerfulness and servant heart.

In November, Ed Newman took the reins as Treasurer, taking over the role from Laura Hale. We are incredibly grateful to both Laura and Ed for using their gifts to faithfully serve Christ Church in this important role.

Back in 2023 we discerned together God’s vision for Christ Church to be a community where we are learning to live for Christ; unite in Christ; and love like Christ. During that discernment process there emerged a desire for discipleship opportunities for people of all ages and stages of faith. To this end, in January we began an Alpha Course on Wednesday evenings, welcoming a good number of people who were new to Christian faith or wanted to explore more of who Jesus is.

Then in June we launched our first School of Theology, running for four weeks on Sunday evenings. School of Theology was open to all but aimed particularly at those who wanted to go deeper in their faith. Michael Leyden shared with us his expertise on the Trinity, Jesus, Salvation and the Holy Spirit. Each evening began with refreshments and worship followed by teaching and discussion. Over 50 people signed up, from Christ Church and other local churches, and there was a strong appetite to run another School of Theology in 2024.

In October, in a bid to better equip us to ‘Love like Christ’ six members of Christ Church took part in a two-day Mental Health First Aid course hosted by Chapter Mental Health in the Mission House. The sessions were tiring but incredibly helpful and it is hoped the group that completed the course will form the core of a ‘Pastoral Care’ group to be established in 2025.

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Church members were also encouraged to grow in their discipleship and get further involved in church life through a Lenten sermon series on ‘Generosity’ and by reviewing their giving, both financially and in terms of time and gifts. We held a ministry fair in February and March during which the church was set up with different ‘stalls’ hosted by ministry area leaders which people visited to find out more about serving in those areas and express an interest in signing up. Following the ministry fair and sermon series there was an encouraging response to our ‘Pledge Sundays’ where everyone was invited to commit to serving and giving in the coming year.

The church building saw some very welcome upgrades during the year, with a particular highlight being the addition of a new coffee station, thanks to a generous gift in memory of Lilian Morris. The coffee station was designed and built by Alec Spencer, with help from Rob Peto, and a dedicated team of helpers. In addition to greatly improving the aesthetic of the building the coffee station provides welcome storage and has improved the practicalities around hospitality.

Do read the rest of this Annual Report where you will find out more about how God has been at work in many different areas of church life. We give thanks to Him for His faithfulness throughout 2024 and we place our trust in Him for the year ahead.

Rev Anna Leyden, Vicar

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Worship Services

Coordinator: Anna Leyden

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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9am Musical Worship

Coordinator: Tonya Chirgwin

Purpose: To lead people in worship through music, predominantly at our 9.00am congregation.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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10.30am Worship Ministry

Coordinator: Hannah Thompson

Purpose: To lead people in Spirit-led worship through music, predominantly at our 2nd morning service.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Children’s Ministry Overview

Coordinator: Lizzie Cobb

Purpose: To facilitate an environment where children can grow in their relationship with God, predominately through Sunday morning groups during the 10.30am service.

Crèche: under 3s

Report:

Children’s Ministry: 3-11s

Coordinator: Lizzie Cobb

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Crypt Youth Group: 11+yrs

Coordinator: Michael Leyden Report:

Tots+Tinies: 0-5s

Coordinator: Anna Leyden

Purpose: To provide a welcoming and nurturing space where young children and their parents/carers can be cared for, make new friends, and be introduced to the Christian faith. Tots+Tinies serves both the church congregation and wider local community.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Messy Church

Coordinator: Jodie Spencer & Anna Leyden

Purpose: To encourage the discipleship of children and families (both those who already attend church and those who do not) through creative and fun ways of exploring the Bible and Christian faith.

Report:

Student Work

Coordinator: James Thompson

Purpose: To invest in the next generation of Christians through welcoming, pastoring, equipping, and sending out our university students.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Connect Groups

Coordinator: Anna Leyden & Kerry Wigglesworth

Purpose: To provide regular gatherings of small groups, outside of a Sunday service context, where members of Christ Church can connect with God, connect with other church members and connect with their wider communities.

Report:

Drop In

Coordinator: Sue Ibrahim

Purpose: To open our church doors on Sunday afternoons, offering a warm and welcoming space for people facing homelessness and other vulnerable individuals.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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are well-staffed and equipped with food. A new soup rota has also provided flexibility for volunteers to try new recipes all vegetable only.

Warm Welcome Space

Coordinator: Anna Leyden

Purpose: To share the love of Jesus in a practical way by providing a warm and welcoming space for the whole community during the winter months.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Visiting Ministry

Coordinator: Veronica Johnston

Purpose : To enfold within the family of Christ Church the sick and housebound, through regular visits and the opportunity to share Holy Communion at home or in hospital.

Report:

Maintenance

Coordinators: Andrew Wigglesworth & Rob Peto

Purpose: To look after the physical maintenance of the church building and Mission House, ensuring that they are safe, work according to the needs of the church and meet the standards they are required to by law.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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are also particularly grateful for the team who made teas, coffees and bacon butties (vegetarian options included) for everyone, it would have been a much poorer day without them.

Safeguarding

Coordinator: Pauline Jones

Purpose: To ensure measures are in place at Christ Church to protect everyone, but particularly children, young people and vulnerable adults, and to promote their health and wellbeing.

Report:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Independent Examiners Report to the Trustees

I report on the financial statements of the charity for the year ended 31 December 2024 which are set out on pages 26 to 42.

Respective responsibilities of trustees and examiner

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

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 examiner’s 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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

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

Dated: 22[nd] October 2025

L M Howson MAAT Independent Examiner

Finansure Limited, 2 Sheppard Street, Brymbo, Wrexham, LL11 5FF

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Financial Review of the year

The finance team consisted of nine members of the congregation, managing donations, book-keeping, payroll, general banking and treasury tasks. The team aims to provide transparency of figures for both PCC and the congregation, an efficient and simple giving programme and accurate budgeting information to the PCC to enable them to make decisions.

Related Party Transactions

No related party transactions to declare.

New Restricted Funds

No new restricted funds were created in 2024.

Designated Funds

No new designated funds were set up in 2024.

Income excluding new Designated Fund

During 2024, income was generated from individual giving, church fees, grants and rental of rooms. Net giving from the congregation during the year was £86,946, a 10.9% increase on 2023 (£78,361) and a positive increase – however, this still has not yet reached pre-Covid income levels (£110,785).

The Gift Aid reclaimable on giving in 2024 was £21,453 (£16,937 in 2023), which includes the Gift Aid Small Donations Scheme.

Grants were received from the following bodies in 2024 (see Note 1 in ‘Notes to the Accounts’) and are hereby gratefully acknowledged:

Expenditure

Expenditure was £119,058 (£119,862 in 2023). The largest item of expense was the Parish Share, which was £68,169 (£64,923 in 2023).

Other than running costs, the further main areas of expenditure were on employee costs, insurance and maintenance for our buildings.

Outward Giving

In 2024, £3,650 (£3,350 in 2023) was set aside for Outward Giving and donated to several recipient charities. The following were all recipients in 2024.

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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This Outward Giving is intended to bless what God is doing beyond our ministries, but in line with our values and goals. This money has supported several projects and individuals during the year.

The budget for 2025 has been set by the PCC and agreed at the February 2025 meeting.

Ed Newman (Treasurer) 11[th] March 2025

Anna Leyden (Chair) 18th March 2025

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Accounting Policies

Financial Statements

The financial statements have been prepared in accordance with the Church Accounting regulations 2006 together with applicable accounting standards and SORP (effective January 2019).

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value. The financial statements include all transactions, assets and liabilities, to which the PCC is responsible by law. They do not include the accounts of church groups that owe their affiliation to another body or those that are informal gatherings of Church members.

Funds

Endowment funds are funds, the capital of which must be maintained; only income arising from the investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted funds represent (a) Income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object. The funds may be expended on the specific object for which they are given. Any balances remaining unspent at the end of the year must be carried forward as a balance of that fund.

Designated funds represent income which has been set aside for use for a specific purpose but are not legally restricted to be used for that purpose. Amounts identified as designated funds which are held in the general current account at the year-end were:

Vicarage Fund £1,305
Renewed Space 3 Seed Funding
(forCapital BuildingProjects)
£41,930
Cost of Living £2,500
Tots and Tinies £1,844
Warm Welcome Space £782

Unrestricted funds are general funds that can be used for PCC ordinary purposes.

Incoming Reserves

Planned giving collections and donations are recognised when received. Tax refunds are recognised on an accruals basis at the end of the financial year and the appropriate amount is subsequently reclaimed from HM Revenue & Customs.

Resources Expended

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan Parish Share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with s.96 (2) (a) of the Charities Act 2011.

Movable church furnishings held by the vicar and church wardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,500 so all such expenditure has been written off when incurred.

No cost information is available for the Vicar’s house as it is deemed the property of the diocese.

All investments are held at market value at 31st December 2024.

Reserves Policy

The PCC have agreed on a reserves policy that is reviewed annually. The reserves policy at the end of 2024 was set as follows:

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Statement of Financial Activities For the year ending 31[st] December 2024

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

Church
Statement of Financial Activities Unrestricted Restricted TOTAL TOTAL TOTAL
For the year ending 31st December 2024 Funds Funds 2024 2024 2023
Note £ £ £ £ £


INCOMING RESOURCES
£
£
Incoming resources from generated funds
Voluntary income 1 113,303 1,345 114,648 103,351
Investment income 2 2,704 233 2,937 2,255
Incoming resources from charitable activities 3 7,171 0 7,171 5,591
Other incoming resources
0 0 0 1,971
TOTAL INCOMING RESOURCES 123,177 1,578 124,755 113,168

RESOURCES EXPENDED
Parish Share 4 (68,169) 0 (68,169) (64,923)
Church Activities 5 (48,287) (5,620) (53,907) (51,589)
Grants payable
6 (3,650) (245) (3,895) (3,350)
TOTAL RESOURCES EXPENDED (120,106) (5,865) (125,971) (119,862)

Transfers between funds
0 0 0

NET INCOME/OUTGOINGS BEFORE OTHER
RECOGNISED GAINS / (LOSSES) 3,072 (4,287) (1,215) (6,694)

Gains/(losses) on Investment Assets
638 0 638 2,371
NET MOVEMENT IN FUNDS 3,709 (4,287) (578) (4,323)
BALANCES B/FWD 1st JANUARY 82,221 7,730 89,951 94,274
BALANCES C/FWD 31st DECEMBER 85,930 3,443 89,373 89,951

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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Balance sheet at 31[st] December 2024

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

Church
Balance Sheet at 31st December 2024 Note General Restricted Note General Restricted Note General Restricted TOTAL TOTAL TOTAL
Fund Funds 2024 2024 2023
£ £ £ £ £
FIXED ASSETS
Investments 8 29,386 29,386 27,964
29,386 0 29,386 27,964

CURRENT ASSETS
Debtors 9 9,821 9,821 17,591
Cash at bank and in hand 51,466 3,443 54,909 46,889
61,287 3,443 64,730 64,480

LIABILITIES
Creditors - Amounts falling due in one year 10 (4,741) (4,741) (2,493)
NET CURRENT ASSETS 56,545 3,443 59,988 61,987
NET ASSETS 85,931 3,443 89,374 89,951

PARISH FUNDS
Unrestricted
General Fund (Bank accounts etc.) 12 8,752 8,752 11,138

General Fund (CCLA Investment Shares)
12 29,386 29,386 24,842

Designated Cost of Living Fund
12 2,000 2,000 2,500

Designated Warm Space Fund
12 782 782 782

Designated RS3 Seed Fund
12 41,930 41,930 40,514

Designated Alpha Fund
12 0 0 63

Designated Sunday Celebration Fund
12 0 0 (405)

Designated Tots & Tinies Fund
12 1,776 1,776 1,482

Designated Vicarage Fund
12 1,305 1,305 1,305

Restricted
Congo Fund 13 50 50 50

Generosity Fund
13 21 21 67

Music and Worship Fund
13 337 337 337

Community Work Fund
13 0 0 140

Drop In Fund
13 2,463 2,463 2,397

Renovation Fund
13 572 572 4,739
85,931 3,443 89,374 89,951

Approved by the Parochial Church Council on 18[th] March 2025

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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and signed on behalf by: Anna Leyden (Chair)

Notes for the Financial Statements for the Year ending 31[st] December 2024

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

NOTE 1 - VOLUNTARY INCOME

NOTE 1 - VOLUNTARY INCOME NOTE 1 - VOLUNTARY INCOME
Unrestricte Restricte
d d TOTAL TOTAL TOTAL
Funds Funds 2024 2024 2023
£ £ £ £ £
Voluntary Income
Individual Giving 85,601 1,345 86,946 78,361
Tax Recoverable 21,453 21,453 16,937
Grants Received 500 500 0
Legacies Received 5,000 5,000 0
Other Sundry Donations 150 600 750 500
Grant
s
Drop In & Community Work 0 4,646
Warm Spaces 0 949
Robert Oldfield Charity - Children's work 0 108
MBNA grant 0 1,850
112,703 1,945 114,64
8
103,35
1
NOTE 2 - INVESTMENT INCOME NOTE 2 - INVESTMENT INCOME
Unrestricte Restricte
d d TOTAL TOTAL TOTAL
Funds Funds 2024 2024 2023
£ £ £ £ £
Bank interest receivable 1,919 233 2,152 1,504
Dividends from CCLA Investment Share Fund 784
784 751
2,704 233 2,937 937 2,255
NOTE 3 - INCOMING RESOURCES FROM NOTE 3 - INCOMING RESOURCES FROM
CHARITABLE ACTIVITIES
Unrestricte Restricte
d d TOTAL TOTAL TOTAL
Funds Funds 2024 2024 2023
£ £ £ £ £
Church Fees 2,589
2,589 943
Resource Sales 695
695 152
Room Hire 3,887 3,887 4,496

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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7,171 0 7,171 5,591

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|||||| |---|---|---|---|---| |The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church| |NOTE 4 - Parish Share Paid|[Unrestricted ]|Restricted|TOTAL|TOTAL| |Funds|Funds|2024|2023| |£|£|£|£| |Parish Share|68,169|68,169|64,923| |68,169|0|68,169|64,923| |NOTE 5 - CHURCH ACTIVITIES|[Unrestricted ]|Restricted|TOTAL|TOTAL| |Funds|Funds|2024|2023| |£|£|£|£| |Church| |- Utilities|9,716|9,716|10,218| |- Repairs & Maintenance|2,710|2,710|2,991| |- Building Improvements|19|4,400|4,419|0| |- Insurance (also covers MH)|4,989|4,989|4,816| |- Altar & Service Resources|662|46|708|388| |- Music including organ costs|1,244|1,244|1,555| |- Clergy Expenses|723|723|236| |- Sunday Refreshments|901|901|658| |- Children / Youth / Student Work|64|64|261| |- Training and conferences|1,846|1,846|28| |- Warm Space expenses|0|145| |- Fees Payable|637|637|877| |- Miscellaneous Costs (see note 7)|2,752|2,752|4,867| |Administration| |- Administration Wages|9,049|9,049|6,929| |- Software / Web|2,120|2,120|1,398| |- Bank charges|191|191|440| |- Administration Sundries|0|943| |- Telephone & Internet|169|169|587| |- Independent Examiner's Fee (current| |year)|775|775|750| |Vicarage| |- Council Tax|3,946|3,946|2,755| |- Utilities|954|954|645| |Curate| |- Housing Allowance|0|1,648| |Mission House| |- Utilities|1,728|1,728|2,796| |- Repairs & Maintenance|114|114|0| |- Wages|2,710|2,710|2,290|

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Community Work

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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- Drop-In expenses
- Tots & Tinies
- Other Community Work expenses
Total Church Activities
101
83
83
48,287
1,034
140
5,620
1,135
2,882
83
376
223
110
53,907
51,589
~~as~~

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

NOTE 6 - GRANTS PAYABLE

Christ Church has an Outward Giving policy to bless what God is doing beyond our ministries by donating to projects in line with our values and goals. This includes the "Generosity Fund" which helps individuals with a specific need.

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2024 2023
Grants to other charities: £ £ £ £
Donations to the Congo 0 600
PCC St John The Baptist 1,250 1,250 0
Teach Beyond 700 700 1,200
Vineyard 53 200 200 200
The Light College 0 200
Foxhil 200 200 0
Chester University CU 200 200 0
West Cheshire Foodbank 200 200 200
Salvation Army 200 200 200
Night Church 200 200 200
Grants to individuals:
Special Offering fund gifts 245 245 0
Cost of living support fund gifts 500 500 500 0
Generosity Fund gifts 0 550
3,650 245 3,895 3,350
NOTE 7 - MISCELLANEOUS EXPENDITURE
Unrestricted Restricted TOTAL TOTAL
Funds Funds 2024 2023
£ £ £ £
Books and Resources 83 83 641
Publicity 156 156 459
Special Events (e.g. Alpha, Sunday Celebration) 1,924 1,924 1,334
Cleaning supplies, gifts and sundries 201 201 0
Equipment (e.g. for Office, Kitchen) 53 53 2,057
Other expenses 335 335 376
2,752 0 2,752 4,867

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

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NOTE 8 - INVESTMENTS
Unrestricted
CCLA Investment Share Fund
NOTE 9 - DEBTORS

Unrestricted
Gift Aid receivable
Prepayments

NOTE 10 - CREDITORS

Unrestricted
Utility accruals
Independent Examiner fee accrual
Other Accruals
2024
2023
£
£
29,386
27,964
29,386
27,964
2024
2023
£
£
4,460
12,577
5,361
5,014
9,821
17,591
2024
2023
£
£
1,316
1,743
775
2,650
750
0
4,741
2,493
~~i~~
2024
2023
£
£
29,386
27,964
29,386
27,964
2024
2023
£
£
4,460
12,577
5,361
5,014
9,821
17,591
2024
2023
£
£
1,316
1,743
775
2,650
750
0
4,741
2,493
~~i~~
NOTE 11 - OPENING BALANCES ON
FUNDS Unrestricted Restricted Endowment
TOTAL
01/01/202
Funds Funds Funds
4
£ £ £
£
Unrestricted
General Fund (Bank accounts etc.) 11,138 11,138
General Fund (CCLA Investment Shares) 24,842 24,842
Designated Alpha Fund 63 63
Designated Cost of living support Fund 2,500 2,500
Designated RS3 Seed Fund 40,514 40,514
Designated Sunday Celebration -405 -405
Designated Tots & Tinies Fund 1,482 1,482
Designated Vicarage Fund 1,305 1,305
Designated Warm Space Fund 782 782
Restricted
Generosity Fund 67 67
Community Work Fund 140 140
Congo Fund 50 50
Drop-in Fund 2,397 2,397
Music and Worship Fund 337 337
Renovation Fund 4,739 4,739

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

30

82,221 7,730 0
89,951
The Parochial Church Council Of The Ecclesiastical Parish
Of Chester, Christ Church
NOTE 12 - MOVEMENT ON UNRESTRICTED FUNDS
General Fund Bank Accounts etc.
Balance brought Forward
Money paid in during the year (incl. interest)
Money taken out during the year
Transfers (to)/from other funds
Balance at 31st December
General Fund CCLA Investment Shares
Balance at 1st January
Increase/(decrease) in value of total Shares
Balance at 31st December
Designated Alpha Fund
Balance at 1st January
Money paid in during the year
Money taken out during the year
Transfers (to)/from other funds
Balance at 31st December
Designated Cost of living support Fund
Balance at 1st January
Money paid in during the year
Money taken out during the year
Transfers (to)/from other funds
Balance at 31st December
NOTE 12 - MOVEMENT ON UNRESTRICTED FUNDS 2024
2023
£
£
11,138
20,920
116,115
107,100
(119,102)
(116,882)
8,152
11,138
24,842
24,842
4,544
29,386
24,842
63
0
63
(63)
0
63
2,500
2,500
(500)
2,000
2,500
~~a2~~
~~if~~
~~ob~~
~~a=~~

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church

Financial Statements for the year ended 31st December 2024

31


Designated RS3 Seed Fund
Balance at 1st January
40,514
39,527
Money paid in during the year
1,416
Money taken out during the year
Receipt - Interest received during the year.
987
Balance at 31st December
41,930
40,514
Designated Sunday Celebration Fund
Balance at 1st January
(405)
0
Money paid in during the year
590
760
Money taken out during the year
(185)
(1,165)
Receipt - Interest received during the year.
Balance at 31st December
(0)
(405)
Designated Tots & Tinies Fund
Balance at 1st January
1,482
0
Money paid in during the year
400
1,850
Money taken out during the year
(106)
(368)
Receipt - Interest received during the year.
Balance at 31st December
1,776
1,482
Designated Vicarage Fund (created 2019)
Balance at 1st January (as created)
1,305
1,305
Money paid in during the year
Money taken out during the year
Transfers from general funds
Balance at 31st December
1,305
1,305
~~ob~~
~~LE~~
~~op~~
~~iE~~
Designated Warm Space Fund
Balance at 1st January (as created)
782
0
Money paid in during the year
949
Money taken out during the year
(167)
Transfers from general funds
Balance at 31st December
782
782
Designated Mental Health Training
Balance at 1st January
0
0
Money paid in during the year
150
Money taken out during the year
(150)
Transfers from general funds
Balance at 31st December
0
0
~~=~~
~~
~~
The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church
Financial Statements for the year ended 31st December 2024

32

Total Unrestricted Funds

----- Start of picture text -----
CHURCH
( CHRIST
85,663 81,376
----- End of picture text -----

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

33

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

NOTE 13 - MOVEMENT ON RESTRICTED FUNDS
2024 2024 2023
Renovation Fund £ £ £
Balance at 1st January
4,739

4,739
4,577
Voluntary income received
Gift Aid received
Receipt - Interest received during the year. 233 233 162
Expenditure
- Repairs and Renovation etc. (4,400)
Balance at 31st December 572 572 4,739
Plus : Debtor Tax recoverable on gift aided donations 0
Balance at 31st December 572 572 4,739


2024


2024
2023
Community Work Fund £ £ £
Balance at 1st January
140

140
0
Voluntary income received
Grants received 250
Expenditure
- Expenses for Drop-In food etc.
- Other community work exps (140) (140) (110)
Plus : Transfer from General Fund
Balance at 31st December 0 0 140
Plus : Debtor Tax recoverable on gift aided donations 0
Balance at 31st December 0 0 140


2024


2024
2023
Music and Worship Fund £ £ £
Balance at 1st January
337

337
553
Voluntary income received 0
Less: Expenditure (216)
Balance at 31st December 337 337 337
Plus : Debtor Tax recoverable on gift aided donations 0
Balance at 31st December 337 337 337

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024

34

The Parochial Church Council Of The Ecclesiastical Parish Of Chester, Christ Church

NOTE 14 - MOVEMENT ON RESTRICTED FUNDS (contd.)

2024 2023
Generosity Fund £ £

Balance at 1st January
67 0
Voluntary income received 0
Less : Outward Giving 0 0
Less : Refreshments 0 0
Less : Altar & Service Resources (46) 0
Plus : Transfer from general fund 67
Balance at 31st December 21 67
Plus : Debtor Tax recoverable on gift aided donations 0
Balance at 31st December 21 67
Congo Fund
Balance at 1st January
Voluntary income received
Less : Outward Giving
Balance at 31st December
Plus : Debtor Tax recoverable on gift aided donations
Balance at 31st December
Special Offerings
Balance at 1st January
Voluntary income received
Less : Outward Giving
Balance at 31st December
Plus : Debtor Tax recoverable on gift aided donations
Balance at 31st December
Drop In Fund
Balance at 1st January
Donations received
Grants received
2024
2023
£
£
50
50
0
50
50
0
50
50
2024
2023
£
£
0
0
245
(245)
0
0
0
0
0
0
2024
2023
£
£
2,397
0
1,100
500
4,396
~~££/~~
The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church
Financial Statements for the year ended 31st December 2024 Financial Statements for the year ended 31st December 2024

35 Less: Expenditure (1,034) (2,499) Plus : Transfer from General Fund Balance at 31st December 2,463 2,397 Plus : Debtor Tax recoverable on gift aided donations Balance at 31st December ~~=~~ 2,463 2,397 Total Restricted Funds 3,443 3,423

Total Restricted Funds

The Parochial Church Council of The Ecclesiastical Parish of Chester, Christ Church Financial Statements for the year ended 31st December 2024