Charliy reclstratbon number 1134217
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
LEGAL AND ADMINISTRATIVE INFORMATION
Trust•ès
Graham Campbell
Rosalind Campbell
Emlly Dean
Audrey Kerr-TaOor
David Richard5
Rèv. Mike Smith
Rev. John Teasdale
Charles Hayward
Maxwell Heumann
Helen Barber
Rw. James Doo
Timothy Hetsmann
jacqueline 8arton
Mary Rollinson
(Appoinied 26 April 20231
(Appoinied 26 April 20231
(Appointwl 17 Dètèmber 20231
Appoinied 24 April 20241
(Appoinied 24 April 20241
(Appoinied 24 April 20241
thlrlty numb•r
1134217
Independent eumlnei
Mitchell Charlesworth
24 Nlcholès Street
Chester
CHI 2AU
B•nk•rs
VirBln Monev
34 Princes5 Street
Sttsckport
SKI IRE

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
CONTENTS
P¥e
Trustees. report
Independent examiner's report
Statement ol financial activitie5
Balance sheet
Note5 to the financial statements
11-21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees prèsent thèSr annual rèport and financlal statements lor the year ended 31 December 2023.
The flnancial statements have been prepared In accordance wllh the attountin8 policles sei out in notè I to thè flnancial
Statements and comply with the charity's 8overnlng documents (the Pèrochlal Church Council IPowersl Measure 1956 a5
amended and the Church Aepresentatlon Rules). the Charltles Act 2011 and "Accounting and Reportlng by Chari¢les',
Siatement ol Recommended Prattlce applicable to charltles preparlnK their accounts in accordance wlth the Flnanclal
Reporting Standard appllcable in ihe UK and Republlc of Ireland IFRS 1021" leffectl¥e l January 20191.
Ob￿Ctb¥e5 and acll¥ltlts
The objeciive of the PCC Is the promotlon of the Gospel of our Lord Jesus Chrisi accordin8 to the doctrlnes and prartlces of
the Church of En8land.
In accordance with the requlrements of the Parochlal Church Council IPower51 Measure 1956, Ihe PCC cooperates with ihe
ministers In promoting in ihe parlsh the whole mission of the Church, pastoral. evan8eli5tic. social and ecumenScal.
The maln actlvliies of ihe PCC are:
the provlslon ol reBular publlc worship that 15 open to all
the provlsion ol pastoral work including the visiting of the sick, the elderly and the bereaved
the teaching ol the Christlan fèf(h throu8h sermons. small groups, courses for adults, children's meetin85 and link5
with the local schi)015
Ihe promotlon of the Christlan falth through varlous events oreanSsed by the PCC
Ihe support ol other charltles Involved In Chrlstlan outreach and development
The trustees have pakl due re8ard to 8uldance Issued by the Charity Comm15$1on in decldln8 whal actlvStles the charity
should undertake.
Achlev•m•nts •nd p•rfomiar*c•
During ihe year all the 'usual' group5 for young ones and not-s0-youn8 one5. men. women and chlldren took place,
Evenings, b￿akfast$. days away and weekends away. We sald goodbye to lamlly members. at funerals. and welcomed new
family
members
at
baptisms
and
weddin8S,
Mlsslonary
Support
The Missionary Strategy Group cornprise5 the Vicar. Minister ol Christ Church, Churchwardens plus a mis51onary 5UPPOrter
from each church. The 8roup makes recommendatlons to PCC about mlssionaries to suppJrt and to whit financial level and
duraiion.
Regular information about our misslon partners Is Communicated through the monihly Missionary Prayer News update.
Each thurch'5 webslte has a 5ectlon with inlormatlon about our mission partner5. We make a polnt ol prayinB lor our
misslonarles at our regular church prayer meetlng5 and during our Sunday servlces.
In iotal. we donated £45,806 to mlssionary or8anlsatlons In 2023.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
and fftnantlal revlèw
The Trustees have considered the advl¢e provlded by the Charlty Commisslon In thelr note CC19. We bellfft that a prudent
level ol reser¥es Is approxlmately a Month to SSX weeks cash outfl¢)w to allow sulllcient working amount5 in the current
accounts at both St. John's and Chrlst Church.
During 2019, we started a 5-year strategy to bulld an additional 'Staffing Reserve. for future hlring requlrements, and thi5
continued throughout 2020 and the first hall of 2021. Thi5 reserve wa5 to mlnimise and spread the required increases in
planned giving in the following year5. As a result of this strategy. cash at the end 012023 wa5 higher than normal and wa5
also exceptionally high due to an unexpected lar8e 81ft lof almost £67,LXIOI. lon Teasdale jolned us as Associate Vicar for St
John's In July 2021. With Jon's arrival our parish share Increased Ilon, like oiher cler8y, Is an offlce holder whose stlpend Is
paid b¥ the Dlocesel and the Staffin8 Reserve IwhSch reached £60,0￿ by June 2021. bui had reduced to £12,LN)O at
Detember 20231 has been used to offset the additional amount of parlsh share. Nathan Heeb. who loirned the team as our
Youth Wor*er in December 2020, made a valuable contribution to the work during hi5 time with us, but he left In July 2023
and we haven't been able to recrult a replacernent as yet, which ha5 meant that we have unexpectedly saved money on hi5
salary, thu5 increasing our cash reserves at the end gf 2023.
Durin8 the spring of 2021, we unexpectedly received an Influx of people Irom Hon8 Kon8, who had relocated to mSd-
Cheshirè following the additional restrictions impostd by the Chinese Authoritles. The PCC a8reed to employ ont ol their
number. Lewls Li. who 15 undertaking theological training, as a lay minister to the Cantonese spe3kin8 members ol the
on8re8ation. Tg manage ihe financial risk. Lewis was employed inltially on a temporary one year coniract, but th55 wa5
made peirranent in 2022. We have already recelved generous 8lfis supporiinR Ihis work and In 2023, we r￿e1ved a lurthec
donation of £6,OLK)- hall of whlch Is io contribute to Lewls. mlnlsiry and hall to support another member of staff. We prav
that the Lord wlll tontlnut io bless ihls work financiallv.
The charity's main incorne is from planned Ire6ularl 8lvln8 and associated Gift Aid tsx refunds. This comes from around 130
givers ai St John's and SO ar Chrlst Ch￿￿h. A sudden cessation ol incorne is therefore unlikely. In the eveni ol a shortfall,
the Trusiees will seek io Inc￿aSe income tsy holdln8 a 8ift day. Empenditure could also be reduced by posiponin8 capital
expenditure, reducin8 srall levels. wiihholdin8 parish share la voluniary paymenil or reducin8 the amount donated io
Mlssionary Socieiies la dSscretionary paymentl, Our reserve gives adequate tlme lor the trustees to assess any sStuation
ènd take appropriate actlon. 5Snte the end ol the Covid restrictions as life has rèturned io normal. plaie Intomè and fees
have recovered. and the use land hence incornel gf the Centre ha5 increased,
The PCC'S primary income is Gift Aided planned Riving, thls was unallected by the pandemic, but has remalned statlc
spite of Inflaiion, piobably due to the c05t of living crlsls.
The huge rise in energy c05t5 since the start 012022 has put a considerable strain on our financ¢5 during 2023, and we are
monitoring these c05t5 closely and investigatin8 Wav5 01 reducin8 energy consumpiion.
Lookin8 lorward 10 2024, Ihe Minlsier and Christ Church Committee have inlormed the PCC of their iniention to leave ihe
Church ol En8lanil ar*d hence leave the paflsh ol St John The Baptisi, lollowln8 the decision of the Churth of En8land to
Introduce prayers for ihe ble55ing of 5ame-sex touples whts enter a tlvll marrla8e. They will set up a separate charlty and
continue their ministry as an An8llcan church under the au5plce5 01 the An8llcan Misslon in England. This wlll mean
Sl8Thificant drop in both the Income and Expenditure of the parish, but the Trustees are confident that St John'5 will
continue to be financially viable and wlll be able to continue Its work in the whole parish and to continue to support our
misslon partners. Those Trustees Irom ChrSst Church who will be lea¥in8 a￿ also confident that the new charity will be
fSnancially vlable and will thrive In its mlssion.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Flnantlal Comm*ntary
The PCC had another hl8hly unusual and ¢hallenging fbnan¢ial year In 2023, but. by God'$ 8ra¢e and through the re¢overy ¢1
donations and ￿ntaI income from ihe Church Centre, described in the previous sectlon, we were able to meet our
commitments to ministry in the parish Ilnclvdlng mlnlstry to newcomefs from Hon8 Kongl, support our Mlsslon Partners
and to finance the OTdoinEd mlnisiry by use of the Stafflng Reserve.
Planned G￿lTrg at the two churches, the PCC'S main Source of Income, remained large￿ unchanged as noted in the Section
above. Following the end of Covid re51riction5. life has returned to normal, and plate collections. fee5 and income from the
Church Centre have recovered to pre-covid levels. A Gift Day at St John's ralsed around ES,CIIO. and because ol these
donaiions. to8ether wlih some 8enerous one-off gifts to Christ Church, the PCC was able to achleve all its linancial tar8eis.
In addition. in November 2023. the PCC received an unexpecied 8111 of almost É67,OLX). wilh no restrictions on its use. but
the donor requested that some ol the money be used to reduce the amount outstandlng on the Church Centre mort8age-
so hall the Bift has been allocated to the Centre Project Fund.
Durin8 2023, one of our parishioner5. Dr Ruth Port, very sadly died and bequeathed her house to the PCC, ei(her for use bv
the PCC or to be sold and the proceeds to be used to support youih work, with a small proponion bein8 used to repay
some ol the loan outstandln8 On the Church Centre mort8a8e. After some discussion, the PCC declded to lake the second
option. The estate received probatt just beforè Christmas, and the house is now In the hands ol an estate agent.
ReMm5 Olcy
The PCC'5 undes5gnated and unre5trlcted cash balance5 at DeceM￿r 2023 were £119,87212022., £121,017). The lotal cash
balances includln8 Designaied, Restricted and Endowrneni Fund5 amounied to £194,16512022,' E166,7391 The maln area5
of PCC expenditure are Parlsh Share, rhe payment of siaff salarles, the suppori ol mlssion and rellef agencles, rhe
maSntenance of properties, plus rent and mort8a8e payments, and slnte 2022, the Increased ener8V Costs of heatln8 and
118hting our 3 bulldln85. In addltlon, £8.￿) of General Fund5 was used to pay part ol the mortgage on St John's Churth
Centre and £33,5c￿ ol the unexpected 8ift transferred to the Centre Project Fund.
The PCC has a non-contributory pension scheme which Is a Defined Benefit Scheme run by the Church of EThgland Penslon5
Board. It Is auto.eThrolment compliant and the perrnaneni staff were auio-enrolled Inio this scheme in July 2016
compliance wlth the approprlaie le8lslaiion. There Is no1Sabilily lor a deficii at the moment for the Pension Scheme.
Règular 8lvlng towards ihe repayment ol th* loans on St Johrt's Church Centre tontinuèd to be recél¥èd. Glfts retelved
during the year were £18,694 plus £4,271 tax relund on Gilt Aided donations. In addltion, the PCC General Fund subsidised
the mort8a8e repayments by £8,000 and the PCC allocated £33,500 of the unexpected donatlon to thls Project. All
congregationol loans have now been repaid, leavlng the mortgage loan wlth Vir8ln Money Ipreviously Yorkshire Bank). The
out5tandin8 balance at 31 December 2023 wa5 E147,04512022.. £167.5641. The resiricted balance in the Church Centre
Project Fund in December 2023 wa5 £41.55412022.. £8.2081.
The trustees have a5se5sed the major risks to which the charity 15 exposed. and are 5at15fied that system5 are in place to
miti8ate exposure to ihe major risk5.
F￿Ule Plans
The Charity'5 objective 15 to preach the Gospel, and we plan to do this bv-'
ministerlng io the people ol Hartford and Greenbank
supportln8 Mission Partners both Sn the UK and ovèrseas
lurther developing Ilnks with local Schools and colle8es
de¥elopiThR and resourclng new opportunltles for Chrlstlan outreach as they adse
These plans a￿ revlewed ￿8VIa￿¥ by the PCC through the work of its sub-committees.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
TRUSTEES, REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Structure* governance and mana8ement
The PCC Is a corporate body. Its 8overnin8 documenis are the Parochial Church Councll (Powers) measu￿ 1956 as
amended and the ChL*rch Representation Rule5. PCC rnember5 are recruited In a number ol way5. The clergy and
churchwardens are members by virtue ol their office. General Synod and Diocesan Synod members are also ex-officio PCC
members. Deanery Synod represeniatives and elected lay PCC members are elected by the Annual Parochial Church
Meeiin8 IAPCM, also referred to informally as AGMI and hold office for ihree year5.
PCC members and Deanery Synod representatlves are elected Irom both £hL4rches In ihe parlsh. At the APCM In Aprll 2013
a rèsolutlon was passed 10 dividè the elècted places on Deanery Synod and PCC betwèen St John's and Chilsi Church
accordln8 to the ratio between attendance in the two churches. u5in8 a sample month each year.
Ai the APCM Sn Ortober 2020, the slie ol the PCC was reduced to rellett the Inc￿aSed importance of the church sut
committees.
'From the next APCM, Ihe lotal number of elected lay representatives to the Parochial Church Council of St John the 8apti5t
Hartford and Christ Church Greenbank shall be 9, con51sting of 6 from St John'5 and 3 from Christ Church,.
Ai the flrst rneetin8 of a newly elerted PCC. members are ￿rnInded ihat ihey are Charliy Trustees and are 8lven a brlel
summary ol ihelr dulles. On electlon each Trustee completes a Statement OF Trustee's Inieresis and a Re8lster of Trusrees.
Inierests is kept.
PCC Sub-tomrnlttees
In addition to the PCC, we mana8e the actI￿tIeS of the parlsh usln8 PCC sub-committee5.
The Standin8 Committee has delegated p¢)wers to make decisions between PCC meetin8s. subjert to keeping the PCC
Informed.
There are two church svb-commlttees- St john's Cornmiitee and Chrlst Church Comrrliiee, Each committee comprises the
clergyi
Ihose members ol the PCC who worship at each respective church plus addltional members who may be co-opied
for one year.
There15 one MIs5ionary Strategy Group, operating across both churche5. The PCC retalns lull flnanclzl dec15ion-maklnB
powers but where possible other decislons are dele8ated to the relevant church wmmittee.
standSn8 Committee
St John's Committee
ChrI5t Church Comrnittèe
• Mis51onary Slrate8y Grgup
Each church rnay establish further local sub<ommittees as required.
5onK>r MaM¥om•nt Personnel
At the report date. and throughout the period. the senior personnel and administrative team included the following
MSke Srnirh- Vicar
Jon Teasdale Assoclate Vicar
Dimitri Alldridge- Minister of Christ Church Greenbank
Jackie Barton- Church Administrator Iretired September 20231
Graham Sunners- Operations Administrator

THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAI￿lS[. HARTFORD. CHESTER DIOCESE
TRUSTEES. REPORT ICOIfflNUED)
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Trnsl••
24 September 2024

THE PAROCHIAL CHURCfrI COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST
JOHN THE BAPTIST, HARTFORD. CHESTER DIOCESE
report to the iru5tee5 on rn¥ examin*10n ol the financ￿1 stattments of Ihc Parochial Chufih Council of th
Eccle5iastiial Pansh ot ST John the 8ap115t. Hartford, Chester thoce5e Ithe thariryl fN the ￿aT ended 31 December 2023.
R¢Jponslbllbtlei •nd ￿•￿$ of report
A5 ihe trustees ol ihe thèrily you ale re5ponyble lov ihe prepalat￿Tr of the finoncwl stèiemenls In accordJnce with the
ie4uirements ol ihe Ch•ritiÈs Act 2011 llhe 2011 Act).
I report in respect of my examinaiion ol the chariry's fina￿1￿1 51aiemtnts Carrled unittr 5cnion 145 of ihe 20J I Aci.
ln c3rryin8 oyi my examinarion I ha¥e loll¢)wed Ill the applicable Difectit>ns 8ts*n by ihe Chaiity Commlssion under
5e£tioTr 14515llbl ol ih* 2011 Aa.
IDd•p•ndent •x•mlnerfs rt•i•me
Since ihe £haritV'5 ir055 incDme exceeded £250.IXiI your eyamiftEr must be a rnernber ol a bpdy listed In stttion 149 01
rhe 201] Act. I conlirrn That l Im qualifsed io vndtrtake The exomination btcause l im a member of The Instltute ot
Ch•rttrred Accountants In In814fid and Wales. whlch is one ol thÈ Iisied bod*s
Your aitenTbr* is drawn 10 ihe lèrt Ihèi the ch4rily h•$ prepared Siatémtnis In •ccoidance wlih kcouniir*É and
Reportin8 by Chaiitie5 Pfep•ilnB Iheit Kcounis In acctsrd•nre with Ihe Financ¢al Aeporling Stondird applicable in the UK
Ind Republ￿( of Ireland IFAS 1021 in pieleitnce lo kcounlihB and ReportlO8 by Choritie5. Statemenl ol
Recom￿nI0￿ Prxtice Issued on l Atyil 2C#)5 whKh is reteryed to In ihe extant re£ula1￿￿5 bui has now been
withdrawn.
l undersiand ihat Ihls has bÈen thsne In order loi lin1￿131 statements io provlde a Ivue fair In accordante wlth
Generally Accepied Accounllne Practice eftecii¥e for repDrTiry yrlods be8inniry on or alTW i January 1015.
I have CDrnpleted my eyam1nai￿fi. I ronlirrn Ihat no maners have coffle to my attèntion in connectlon wlth ihe
exarnlnation Biving me cau5E io believe that in any molenal respecl..
ciountin8 Tetords were not kep¢ in FespErt of the charity as reqUI￿d ty settion IJO of tht 2011 Ad- or
rhe financ￿1 stalements do not a£cLYd wlih ihose recofds.. or
the linanci•l si•iemenis lo noi cornpty wiih the applicaNe re4ulremen¢S ((￿(e¥￿Ing the lorrn and eoniert ol
accounts set oul in the Charities IAccounts ond Reporisl rte8u1al￿nS 2CI)8 oiher Ihan any requirtmenl thai ihe
ccount5 give a liue and laii which is nol a fflaitei tonsidefed as p•n of an Independenl examlnliion.
I have toncerns and have come across no other mitTets in connectM>n with tht examination to ￿1£h atteThtiM should
bc drawn IA thss rèpon Ifi Ofdei to enable a propet understanding ol tho fiftar￿1 statomonts to be reached.
RobErt Hall. FCA
MTtchell Charlt5WOrth
24 Nieholas Streei
ChÈstef
CHI 2AU
Oaied..

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
STATEMENT OF FINANCIALACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Current fi￿n(la1 y•*r
Unrtstrlrted
funds
2023
R•5trltt
funds
2023
ErMlowrn*nt
lund$
2023
Total
Total
2023
2022
Income •nd endowments Irom..
Donaiions and le8acies
Charitable artivitie5
Investments
506,683
39,301
5,369
17,536
26.840
5.332
52
533,523
44.633
5,563
22,722
501,442
50,639
2,078
13,047
142
Other income
5,186
Total Incom• and èndowffl*rts
568,889
37.410
142
f(fj,441
567,206
Exp•ndltur• on.,
Charitable activitles
Other expenditure
$45,889
17,536
21,184
567,073
17,536
583,367
3,432
12
Tot•1 *Mpendlturn
563,425
21,184
584,609
586,799
Net Inwfflellexpendlturel
5,464
16.226
142
21,832
119,5931
Translers betweèn funds
120,9971
20.997
Net m0￿ment In fvnds
115,5331
37.223
142
21,832
119,5931
Rec<>nclllatlon ol lunds:
Fund balances at l January 2023
1,286,522
14.295
4,421
1.305.238
1,324,831
Fur*d bal4n¢es at al Dttember 2023
1,270,989
51,518
4,563
1,327,070
1,305,238
The statement ol flnanclal aciivltles includes all 8alns and losses retognSsed In the year. All Income and expendlture derive
from continuin8 actlvlties.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Prlor fin•n¢l*l ￿¥r
Unr•5trltt
funds
2022
R•strirtod
funds
2022
Endowrn*rt
lunds
2022
Total
2022
Notes
Income •nd endowments Irom..
Donaiions and le8acies
Charitable artivitie5
Investments
474.850
44.318
1,948
7,793
26.592
6.321
73
5,254
501,442
50,639
2,078
13,047
57
Other income
Total Incom• and èndowffl*rts
528.909
38.240
57
567,206
Exp•ndltur• on.,
Charitable activitles
Other expenditure
552,297
3.432
31,070
583,367
3,432
12
Tot•1 *Mpendlturn
555,729
31,070
586,799
Net Inwfflellexpendlturel
126.8201
7,170
57
119,5931
Translers betweèn funds
12.052
112.0521
Net m0￿ment In fvnds
114,7681
14,8821
57
119,5931
Rec<>nclllatlon ol lunds:
Fund balances at l January 2022
1.301.290
19.177
4.364
1,324,831
Fur*d bal4n¢es at al Dttember 2022
1.286,522
14,295
4,421
1,305,238

THE PAROCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF sr JOHN ThE
BAPTisf. HARTFORD. CHESTER DIOCESE
BALANCE SHEET
ASAT31 DECEMJER2023
Flx•d
Tan8ltrAe x*•ts
.636
192.744
12,201
164739
203X)
134)
In.940
lJ7.2401
169.072
141.700
iJ27.J25
1197.Xi)
1222x4n
lJ27JJn¥
LJOS338
LJ27A170
IJ05231
4h21
14,295
iJX322
Il•strlcl•d Ir*Nfi•lpMth
1270.9
(w
r*arn c￿pbe1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Not•s
Cash flow5 from operatlng irtNitle5
Cash generated from operation5
46.011
2,627
In¥e5t1￿ •¢tMtles
Purchase ol tangible 1Sxed a55etS
Investment income received
16931
5.563
13591
2,078
Net c•sh yn•r•t•d from Inwstln¢ Jrtlvltb•s
4,870
1,719
Flnanclnl actlvltles
Repayment ol bank loans
124.8761
124,2491
Net <•sh used In Iln•n¢lni •¢tlvltles
124,8761
124,2491
Intr•aièlldttr*as•l Sn <*h •nd tash equlvalènts
26.CQ5
119,9031
Cash •nd cosh eoulvalents ai be8lnnlng ol year
166,739
186,642
C4sh •nd ush •qulv•l•n¢s •t •nd ot y••r
192.744
166,739
10-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢coundn8 pollcles
Char￿¥ Intomiatlon
The Parochial Church Council ol the Ecclesiastical Parish of 5t John the 8aptlSl. Hartford, Chester Diocese is an
unlncorporèted chariiy re8isiered in En8land and Wales. The primary correspondence address is St John's Church
Centre, School Lane. Hartlofd. Northwlch, CW8 INP.
1.1 con¥entlon
The financial statements have been prepared in actordance with tht charity's Parochial Churth Councll (Powers)
Measure 1956, the Church Representation Rules, the Charitie5 Act 2011 and "A£countin8 and Reportin8 by Charitie5'.
Statement ol Recommended Praciice 3pplicable to charities preparing their accounts in accordance with the Financial
Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191" The charity is
Public Benefit Entity as defined by FR5 102.
The tharity has taken advantagè of the provlslons In the SORP lor ¢harllles applyin8 FRS 102 Updait Bulletln I not to
prepare a Ststement ol Cash Flows.
The linanclal statements are prepared In 51erlin8, whlch Is the lunctlonal currency ol the charlty. Monetary amounts In
these financial statements are rounded to the nearest £.
The financial ststements h￿e been prepared under the hlstorkal cost conventlon. The prlncipal aCCOUDtlna policles
adopted are set out below.
1.2 Golrtg tonc•rn
Al the tlme of approvin8 the finaniial statements, the trustees have a feasonable expectatlon that the charlty has
adequate re5oiurie5 to contlnue in operatlonal existente for the loreseeable luturt. Thu5. thE trustees continue to
adopt the goin8 concern ba515 01 accounting in preparing the financial statements.
1.3 Ch4rltablt fvnds
Unrestricted funds are avaSlable for use ai the discreiion of the irustees In furiheran¢e ol thelr charltable oblertives.
Restricted funds are sublect to specific conditlons by donors or grantors as to how they may be used. The purposes and
Uses of the restricted funds are Set out in the note5 to the financial 5tatement5.
Endowment lunds are subject to Specific conditions by donors that the capitsl must be maintained by the charitv.
1.4 Incom•
Intotne is recogni5ed when the charity 15 legally enlitled to it after any performance conditions have been mEt. the
amount5 can be measured reliably. and it 15 probable that incorne will bE received.
Cash donations are recognised on receipt. ￿her donaiions are reco8nised once the chariiy has been noiilied ol ihe
donation, unless performance condliions reouire delefral of ihe amouni, Incorne ia¥ recoverable relation to
donations received unt1er Glft Aid or deeds ol £ovenant Is recognlsed at the time ol ihe donaiion.
Le83cles are recognlsed on receipt or otherwise if the charlty ha5 been notitied of an impending distribution, the
amount Is known, and recelpt is expected_ If the amouni Is not known. the legacy is treated as a contingent asset.
char￿ble ActSvttle5
The Charity has only one charitable aCtI￿ty, therefo￿ all 8o¥ernance costs have been allocated to support costs.
11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountln8 pollcl•s
Icontlnuedl
1.5 T•n8lble flxed a95ets
Tan8lble li¥ed assets are Inltlally measured ai cost and subseouently measured at cost or valuatlon, net ol depreciatlon
and any Impairment losses.
Oepre£Sation Is recognised so as to wfiie off the cost or valuatlon of assets Itss ihelr resldual values over ihelr useful
lives on the following bases..
Freehold land and buildings
Fixture5. furniture and equipment
50 years or shown at ori8lnal purchase price, not depreciated
Between 3 and 5 year5
The 8aln or10ss arising on the disposal ol an asset is determlned as the difference between the sale proceeils and the
carrylng value ol rhe asset. and Is recognised Sn the statemeni ol financlal actlvltSes.
1.6 IM￿lmI￿nt of fI￿d assets
Ai each reporilng end dale, the charlty reviews the carrylng amounts of its tangible assets io deiermlne wheiher there
Is any indication that those assets have suffered an Impairmeni loss. 11 any such indlcaiion exlsts. the retoverable
amount ol the a55et is tstirnated In order to determlne the extent of the irnpairment105s lif anvl.
1.7 C•5h and cash equlvalents
Cash and co5h equivalent5 intlude cash in hand, deposits held at call with banks, other short-term 1Squid Investments
with original maturltit5 of three months or lèss. and bank overdrafts. Bank ¢)verdraft5 are shown withln borrowing5 In
1.8 Fln•n¢l•l Instruments
The charlty ha5 elected to apply the provlsSons ol Settlon 11 'Basic Flnancial Instruments, and Section 12 '0ther
Financial Instruments 15sue5' of FRS 102 to all ol its financial instruments.
Flnancial instruments are recognlsed In the Iharity's balance sheet when the charlty becomes party to the contractual
provlsions of the Ins1r￿Men1.
Flnancial a55els and liabilitle5 are offset. wlth the net amount5 presented In the financial statement5. when there is a
legally enforceable right to ser off the reco8ni5ed arnount5 and there Is an Intention to settle on a net ba515 or to reali5e
the asset and seiile the liability simultaneously.
8o51¢finonclql?55ets
Basic financial as5et5, which include debtois and cash ond bank balance5. ère initially rnea5ured at transaction price
includirbg transaction cost5 and are 5vb5equently carried at arnort15ed c05t using the effective interest method unless
the arrangernent constitutes a financing transaction. where the transaction 15 measured at the present value ol the
future receipts discounted at a market rate ol interest. Financial assets cba5silied a5 receivable within one year are not
amortised.
12-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountln8 pollcl•s
Icontlnuedl
oskfintsnclolllobllltles
8asic financial liabilitie5, including creditors and bank loans are initially recogni5ed at transaction price unless the
arrangement constitutes a financin8 transacrion. where the debt instrument is measured at the preseni value ol the
luture payments discounied at a market rate ol inierest. Financial liabilities classified as payable within one year afe not
amortlsed.
Dtbt Instruments art subsequently tarrled at amortlstd cost, uslni the effective Interest rate rnethod.
Trade creditors are obliÉatlons to pay for Roods or servlces that have been acqulred In the ordlnary course of operatlons
Irom suppllers. Amounis payable are classlfled as curreni Ilabllities if payment Is due wlthin one year or less, If not, Ihey
are presented as non-curreni Ilablli1Ses. Trade creditors are reco8nised initlally at transattion price and subsequently
measured at amort15ed cost using the effective interest method.
Derttognltlon olflnanclolllobllltlts
Financi31 liabilities are derecognised when the charlty's contractual obliBatlon5 explre or are dlschar8ed or cancelled.
Crftlul •¢¢ountlni ertlm•teJ •r*d ludyments
In the appllcatlon ol the charity's accountin8 policie5. the tru51ee3 are required to make ludgement5. estimates and
assumption5 about the carryln8 amount of ossets and Ilabllitie5 that are not readlly apparent from other sources, The
estlmates ancl associated assumptions are based on hlstoclcal experience and othec fauors that are considered to be
relevant. Actual results may dlffer Irom these estlmates.
The e5tirnate5 and underlying a55umption5 are reviewed on an on6oln6 ba515. Revislons to accounting estirnates are
recognised in the period in which the estimate is revised where the revision affects only that period. or In the perlod of
the revision and future periods where the T￿ls1on allecrs both current and future periods.
Income from don*ions and lepdes
UDr•strl¢t•d
fund%
2023
R•strl¢t•d
lunds
2023
Tot•1 Unr•Jtrkted
funds
Z02Z
R•strkted
funds
Z021
Tot•1
2023
2021
Donatlons and gifts
Le8atie$ receivable
502,433
4,250
26.840
529,273
4,250
474,850
26,592
501,442
506,683
26,840
533.523
474,850
26,592
501,442
13-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
In¢ome from Char￿ble artlvltbes
Unr¢5trScted
lunds
2023
R¢#rSd¢d
lunds
2023
T¢>to1
Unreslrlcted
funds
2022
Reslrkted
funds
2022
Toial
2023
2022
Sale of 8ood5
Other Income
5,355
33.946
5,332
10,687
33,946
5,695
38,623
6,321
12,016
38,623
39.301
5,332
44.633
44,318
6,321
50,639
5 Inr¢m• Irgm Investments
Unr•strlrt•d A•strkt•d Endowm•nt
fvnds
lunds
fvnds
202J
2023
2023
Total Unr•strla•d A•itdrt•d Endowm•krt
lunds
fvnds
funds
1022
2021
2022
Tot•1
2023
2021
Interest on PCC
funds
5.369
52
142
5.563
1,948
73
57
2,078
Oth•r In¢om•
Unr•5trSd
funds
R•strlrt•d
fvnds
Totsl Unrestricied
funds
Restrirted
lunds
Total
2023
2023
2023
2022
2022
2022
Donatlons to be sent to
other charities
Par¢xhial lees collection for
diocese
Sundry Income
17,536
17,536
7,793
7,793
3,209
1,977
5,186
5,254
5,254
17.536
5,186
22.722
7,793
5.254
13,047
14-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
EMpend6ture on tharltable adlvliles
2013
2022
Olrert costs
Depreciation and impalrment
Donatlon5 to Mis51on and Relief lqencies
Costs of Charitable Attivitles wlthin the Parish
Supporr Cosrs in suppon of Charitable Activities
Support Cosis
31.109
45.806
31,921
62,050
395,528
76,770
17,098
35,184
14.974
567.073
583,367
An•tysls by fvnd
Unrestrlcted lund5
Re5trlcted lund5
545.889
21,184
552,297
31,070
567,073
583,367
Independont Ex•mlMrf$ Remun*Mtlon
The
arnount
yable
to
the
Independent
Examlner
iotaled
£1,938
12022..
£2,184)
Thls
t￿•1
can
analysed
follows..
Independent
Examination
leès
£1.938
12022..
£1,764I,
Fee5 lor other work- £Nil12022.. £4201.
Net mo¥ement In fvnds
2023
2022
The net movement In funds is stated after charBingllcreditln81:
DeprecSatlon of owned ian8Sble fixed assets
31,109
31,921
io
Trustè•5
Expenses amountin8 to É10.408 were paid to 3 Trustee$12022- Expe￿￿ amountin8 to £7,917 We￿ paid to 3 Trustees).
The maln expenses Incurred wefe car irab*l, publlc transport. purchase of theolo8lcal books, telephonelmc+bllellnternet
costs. allendantè at confèrences & tralning Courses and computèr hardware & softwarè.
Wlth the emceptlon of those d15closed above and below in Note 27, there were no other disclosable transactlons In
respert of PCC members, persons closely connerted wlth them or related parties.
None of the tTU5tee5 held paid p051tion5 Wlthin the charity during the time that they were trustees. None of the current
trustees of the charrty currently hold paid p05itiowi5.
15-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
li
Employee5
The avera8e monthly number of employees durln8 the year was..
2023
2022
Numbèr
Number
There were no employees whose annval remuneratlon was more than £60.OCQ.
R*muner•tlon ol koy mana8em•nt PQfsonn*l
The remuneration ol key management personnel wa5 •$ follgws:
The stlpendiary clergy are office holders not employees and are pald a stlpend throu8h the Dlocese, the non-stlpendlary
clef8Y ￿(eIVe no remuneration for their service.
12
Oth•f •xp•ndltur•
Unr•strlrt•d
fvnds
2013
Unrestrkted
funds
1022
Donatlons sent lo ot￿r charitits
17.536
3,432
IJ T•x•tlon
The chafSty 55 exempt from taxatlon on rts actSvi1Ses because all Sts income Is applled for charitable purposes.
16-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 T•nglbl¢ Ibxed a95ets
Fmh¢4d l•nd
Flrtuw
T•t•l
tywpmert
At l jan￿ary 2023
Additions
1,747,215
79,248
693
1,826,463
693
Al 31 December 2023
1,747,215
79,941
1,827,156
D•prnclatlon ind IMp•1m￿nt
Ai l January 2023
Depreciation charged in the year
362,633
30,S63
78,205
546
440,838
31,109
Al 31 December 2023
393,196
78,751
471,947
C•rrylnB •rnount
At 31 December 2023
1,354,019
1,190
1.355,209
31 December 2022
1,384,582
1,043
1,385,625
15
Debtors
2023
2022
Amounts hlllnl due wlihln on• y•ar:
Other debtor5
Prepayment5 and accrved income
10,336
300
11,057
1,144
10,636
12,201
16
L￿n5 and o¥erdr•ft5
2023
2021
8ank loan5
221.611
246,487
Payable within one year
Payable alter one year
24.41x1
197.211
24,400
222,087
17-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17 (￿d￿0￿. 4mounts fallln8 due vAthSn one ￿ar
2023
2022
Notes
8ank loans
Deferred income
Trade treditors
16
19
24,400
24,400
1,803
11,037
9,908
34,308
37,240
Bank loans Include mortga8es totallln8 £24,4￿{2022 - £24,4O)I whlch are secured a8alnll propertles held wiihln flxed
asseis,
IB Cr*dllon.' Imounts tslllni du• *ft¢r more th*n on* ye*r
1023
2021
Noteg
8ank loan5
16
197,211
222,087
8ank 103n5 Include mortga8es totalling £197,21112022 - £222,087) which are secured a8ainst propertles held withln
Il¥ed assels,
19
D•ferYtd Incomo
2023
2022
Arising from Amounts receibyd in 2022 relating to
2023
1,803
Deferred income Is Included In the financial statements as follow5..
2023
2022
Deferred income 15 included within..
Current liabilbtiès
1,803
Movemenis In the year..
Deferred income at l January 2023
Released from previovs period5
Resource5 defefTed in the year
1,803
11.8031
1,803
Deferred income at 310ecember 2023
1,803
18-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20
Endowment lunds
Endowment funds rep￿Sent assets whlch MU￿ be held pemianently by the charlty. Income arlslng on the endowment
fund5 can be used In accordance with the objetts of the charlty and Is Included as unrestricted Income. Any caplial galns
or losses ar151ng on the a55ets form part of the fund.
At l January
2023
Incornlng At 31 December
resourus
2025
P¢rminert end¢wm￿nIs
4.421
142
4,563
Pre¥lou5 yY•r:
At l J•ny•ry
2022
Incornlnt At 31 December
2022
Peiman•nt •ndowm•nts
4.364
57
4,421
21
Rèrtrfrt￿ funds
The restrlcted funds of the cha￿ty cornprlse the unexpended balances ot donations and grants held on trust subject to
speiific conditlons by donors as to how they may be used.
At l J•nu•ry
1023
Inmmlni Resourns
r*sour¢•s
*xperKled
Tr•nsl*rn At 31 D•cember
1023
14,295
37.410
121.1841
20,997
51,518
Pr•vSou5 y¢ar:
At l January
2021
Irbmfflln8
r•sour¢•s
Transfvr5 At 31 D•c•mb•r
1022
•xp¢nd¢d
19,177
38.240
131.0701
112,0521
14,295
19-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrlcted fvnds
The unrestrlcted funds of the charlty comprlse the unexpended balances oldonations and eranis whlch are not subject
to speciflc condltions by donors and 8rant015 as to how they may be used. These include deslgnated lunds which have
been Set a51de out ol unrestricted funds by the trustees for SP￿ifiC purpose5.
At l January
2023
Intoml
resources
Re50urc•s
expended
Transl*rs At 31 December
2025
General funds
1,286,522
568.889
1563.4251
110,9971
1,270,989
Prnvloui y4•r:
At l J•nu•ry
1022
In¢omlni
r•sourc•s
R•sour¢*s
•xp•nd•d
Tr•nsl•N At 31 D•¢4mber
Z022
General lunds
1.301,290
528.909
1555.7291
12,052
1,286,522
23
Analy￿5 of n•t al￿ts ￿tI￿￿en lunds
Unr•strlrt•d
funds
2023
R•strlrt•d Endowm•nt
lunds
luDds
2023
2023
Tot•1
2023
At 31 December 2023:
Tan8lble assets
Cvrrent a5setsllllablllllesl
Long term Ilèbilities
1.355.209
112.991
1197,2111
1,355,209
169,072
1197,2111
51,518
4,563
1.270.989
51.518
4,563
1,327,070
Unr*strlrtéd
funds
2022
R*strSded
fund$
2022
Endowmènt
funds
2022
Total
2022
At 31 December 2012:
Tangible assets
Current assets/lliabilitie51
Long term Ilabllities
1.385.625
122.984
1222.0871
1,385,625
141,700
1222,0871
14.295
4.421
1.286,522
14,295
4,421
1,305,238

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE
BAPTIST. HARTFORD. CHESTER DIOCESE
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
24
P¢nslons
The PCC partlclpaies In the Penslon Builder Classlc Scheme settlon of CWPF for lay staff. The Scheme Is adMlnl￿ered by
the Church of England Pensions Board, whlch holds the assds of ihe schemes separately from those of the PCC and the
other participating employers.
25 Oper*lni lease Commltments
At the reportin8 end date the charlty had out5tahding t¢*mmltm¢nts for future mlnlmum Itase payments under non-
cancellable operating leases. whlch fall due as follow5-.
2023
2022
WithSn one year
20,000
26
Ewdnti aft•rth• r•pOrt1￿ dat•
Oetalls of events after the reporling period can be seen in the Trustees report. These subsequent e¥ent5 are deemed to
be non-adjustlng evenis.
27
R•lat•d party transartknl
Tr•nyrtlons wth ￿l•t¢d p•rtles
Ouring the year the charity received total donations 01 £64.861 12022.. £49.7371 from thè tfU51ee5. All donation5
received fr9m the Iru5tees were received without conditions.
21