Tht Parneklal Ch•reh Ctt¢ll orth¢ hri5h orlt John ihe Evnylisi Cleckheton 14dependtnt Eumlitrs Report For the year e#dtd 31 Ik¢¢rnlxr 2025 I re th¢ finala1 of ts Parcthial Churth Couttcil of the Pwith of S•iDt john th# EvanFJi Clttkhtthton I'tk PCC") for ts year 31 De£emFr 2025. vihith the stste[llt of Fina[JaI A¢tivitw the BalIT¢ Shcct arml the tdatcd rnt¢s in %¢0rd with the y)li¢ies whi¢h art set oul thj This rqM is wkly to the PCC u a ixdy, in with th¢ Ating Ryl&tion5 21)06 fthe Rw]lations"}, sectiM 145 of the Ch8rities AL 201 l ond thc re8ulotion8 m sxtioti 154 of the ALt My work h&$ trken undertth $0 th& I rw the PCC mattus I w Ttyu[I $ttt thon tn indeptht examin&5 terth and for othtr puw. To thc fullest extent [rn)Itt by law. I IkF not or a4ume rLsp)nsibility to iith¢r the PCC W. for my iThl¢Fatht ¢xamin¢r. for this r¢[ or forth¢ OPiniLXJS I have fornK Rmptetlvt n#pothilblll¢l¢• •f ¢h¢ PCC aDd indep¢Dd¢ot eximlner A$ the members of th¢ PCC you are rtsp)nsibk for the pYeriort of ty)nsid wdit IJ t T4lliT for this under yection 14412) of tht 201 l AeL It is JDY r¢sp)n5bi ilty to examine the xcout der ycction 145 of the 2011 A4 th follow the W0¢4luTW l•id Ih)wn in Genu DilOn$ 8ivem by the Charty CommlssloTfs UTth 8cL#lL l4J(JMbl of the 2011 A •MI whthr w pvtiojlu maNer5 have WTrK to my B4¥h •f IndtpeThdeat exmlAtl rerI An examirWion includes 8 revKw of acco]ng ktyi by the eh&riiy &nd 8 lxynwisot) of the presthtrd wlth those read& It al ir1$ o)rLsidv4ioD orY unuwai ikn)s ordi10gJtes in the Unts. aThJ sttking expl8nAtion5 from you as oftr pcc oxKYrnin8 any such Mer$. The proc*Jures ¢ X Frfovide ail Ihe eV1det would b¢ rtqUlj ui m audii and n)IlY l rxpTC55 an NMIII opinlon IndtpendtDtex•mlner'i •tstsmtDt Jn connxtion with my ¢x11(& no m&ter atteth:. to kw xwJntin8 records in fW)rdanc% with 130 of the 2011 A¢ to pr¢pw¢ l¢h a¢<t)rd wth the %jIng [d5 and PIY with th¢ r¢qulTthKttts of tho Act havo bra it or 12) to which. in my cyiniw4 attentkTh SIKld be drawn in order KJ 8pwundtylA8Or D Sowde 31 Welt End DrlYe Cltckhes¢oD 16 m2026 Pwlof7
Commw¢%91iDCOn•nCa The Parnehlal Cbureh Couneil of the Pgrfsh of SiDt John the Engeli8( CletkhÈ•to ststement offlnanclal acrfvltles For the year ended 31 De¢¢mb¢r 2025 202S IOZ4 Totll Totl Fund¥ IIYCOMING RESOURCES Pianrhed giving T&K rec4)v¢red Donatiotu athA sp181 ¢olkkXiL Cash ¢01]li¢Jn 12.659 3.533 2,109 1.981 285 11944 3.533 1248 1120 5CiI 12.9 3,713 555 1.837 139 139 Fdraising Community RM Terrt PCC fees 3J68 5.434 .173 1.138 2.433 423 Insuran¢¢ claim Dividends w)d in¢¢Y¢st 849 TOTAL INCOMING RESOURCES OUTGOINC RESOURCES Ou¢wa giving 298 105 Chur¢h nmnin8 expetlles Comnv)n fund Church utilities Orwi$is f¢¢B Vi¢aro8doffic¢ athnin CletTb&$ w*8es 13J13 $20 13,833 5,000 2.042 1,435 65 8.441 2.042 1,3SO 65 2,337 1.430 61 4(KJ 85 Fundraisin8 C4Jsts 595 279 162 TOTAL OUTGOING RFSOURCES 22J31 23.116 I131 NET IIYCOMINGI{oufGOINGI RESOURCES befo IrAnJfen #nd Auet adJuJtmeDtsI TrwuferJ Depreciation of assds NET MOVEMEIYT IN FUNDS 3328 7J23 7399 1366} 13661 957 {4721 2162 FUND BALAIYCES AT I JANUARY 2025 193fj5 4fjaOi 59J66 52,739 FUND BALANCLS AT 31 DECEMBER 2025 22.127 44J96 66J23 59 Non¢ of the PaT0¢hi Chw¢h Coun¢il'$ a¢iiviti¢S WUirtI ordixx)n¢iol duTtng the above financi81 period. TherE wue reo)8nised or k)&8e5 otherthan the [t ThM>vernent of fiuxts for the fin8ll¢iAi periods sh)wn obov¢. Th¢ on Pa 4 to 7 fiTh wt of thes¢ financi Statem1$. Page2of7
The hrothi#l Church CollDcll of the Parish of illt John the EvaDgelML Clerkbtoll BalgAce Sheet A8 It 31 Dethmber 2025 2025 2(J24 FIXED A&SETS TwwThle us¢ts 741 1,107 CURREFn ASSETS 347 Cath at bank and in hu¥ 77.146 59,196 79.664 60J03 CURREIYT LIABILfnES (13.141) (737) NET ETs 66J23 59,566 REPRESENfED BY CHURCH FUNDS 11,925 10202 9.807 9.458 22.127 19265 44J96 40JOI TOTAL FUNDS 66.523 59.566 Approved by th¢ PCC otk 16 Mwth 2026 and iigrttsj tl*ir behalf by Page3of7
¢r9l1co1ffidenu The Pgrocbigl Church Council of ihe TriSh of SaiDt John the EvAngelisL CleckheAtOD Note5 to the FiDaDcial Statements Yr ended 31 December 2025 Aceountl Poliel venti The PCC is a public benefft entity the meaning of FRS102. The financial Statements have b¢¢n prepared under the Charili¢s Aci 2011 and in aOrdance with th¢ chUh A¢¢ounting Regul105 2006 gov¢rning th¢ individual accowlts of PCC4 and with the R¢gulations tru¢ and fatr vi¢w" provisions. 7lw have b¢¢n pr¢pare4J under FR9102 (2016) the applicable accounting stsndards and the 2016 version of the Statement of RecOmdea Practice. AonI]ng and Rep)rting by Charities (SORP(FRS102)). Fix Conse¢rad and ben¢fi¢ed prorw is eXcIle from the a¢rts by %ction ICI2Xa) and (¢) of the Charities Act 2011. No value is plxed on moveable ¢hur¢h fiwnishings held by the chyr¢hwwdens on specia] tt for the PCC and which require a faculty for its disposal since the PCC ¢onsid¢r this to be in&lienabl¢ property. All ¢xp¢ndityr¢ during th¢ y¢ar on n$¢Crated or ba)eficed buildings and moveable church fiwni5hing& whether main¢¢nanc¢ or improvemen( is written off expenditure in the SOFA. Minor assets are written off in the >ear of acquisition. Other fixed assets are depreciated in accordance with their exed useful lives. Equipmen¢ & FurnithinBs- 15Y• • strait line b18 General fuThls represent the funds of the PCC that are not subje¢¢ to any r¢stri¢tions re8ardin8 their use Bnd are available for application on the 8erKral purposes of the PCC. Designated funds 8re sums sei aside out of general fund5 for specific designated purrK>s¢& They can be transferred back into Unrestri fund$ a¢ any time. Restricted funds only be eXWed on the spe¢ifi¢ obje¢¢ for which they were given. Any balance r¢mainin8 unsp¢nt At th¢ end of ¢a¢h y¢•r must be ¢orried forward as a balance iti thot rund. Restricted fijnds repreit: l) income from tnLsts or Mdowm¢nts that may be expentsl only on those restricted objects provided in the tern of the tru or b4u¢. 2) donations or rrf¢iv¢d for • 4xeific object or intended by the PCC for a specific puryM)se. Colle10$, ¢ov¢nants and dOnlOnS are accounted for when received. Income t&x recoverable on covenants and gift aid donations is included when received. Grants and l¢wies ore accounted for when the PCC 1$ legally eniitled to the amounts due. All other in¢ome is generally reco8nised when tt l5 Te¢*iv•J. The cornmon fijnd rvque5ted by the Dio¢es¢ is in¢ludeAI as expeNliture for th¢ yeAr w whi¢h ti lates. All other expenditure is generally recogni8ed when it is incurred. Tvlth P No payments were made to PCC membm in r¢spect of their fillKtion as PCC memb¢TS or in relation to any Church office held in this or the prior year. P4e4of7
Ctymm¥¢tsllnConfioon¢& The Parochial Church Council of the Parish of Saint Jobn tbe Evangelis( Cl¢ckh¢aton Notes to the Finan¢ial Statements Year ended 31 December 2025 ms due to the DI St John's is in arrears with respect to thc Common Fund due to the Dio¢ese. This is an unenforceable debt and will be paid only when or if circumstsnce5 allow. The current atrears are: 2025 2024 Arrcar5 brought forwa Request in the year Amounts paid Arrears carried forward 15,719 22.441 22.319 6,600 15,719 33.160 hurch Runnln Fabri¢ insp¢¢tion work Insurancc Routine church maintenance Youth Ministry expenses Copyright licence5 Hygiene equipment le&8ing Communion wafers Hy8i¢n¢ mat¢rials Communion wine Candles Plants & flowers 6.418 4,538 1,920 520 198 187 45 1.686 4.457 774 194 187 14 29 13033 8rt41 Pa8e5of7
Commo1011n Conlidenea The Parorhial Church Connell of the Parbh of Stht John Ihc Evangdis6 Ckckheaton Notes to tbe nanCIal Ststemtnts Year ended 31 Dernber 2025 ble flxed ass¢ts ment & Furnishln Community Room Cbureh Total At l Jan 2025 Additions for year Disposa15 for year At31 Dx2025 12.438 9.772 22.210 At l Jan 2025 Charge for year t*ss depreciation on diSp)ts At 31 Dec 2025 11.773 173 9J30 193 21.103 366 11,946 9,523 21,469 665 442 492 249 741 2025 2024 recoverable Rents re¢eivable Fund rnising Planned givin8 C&5h lo tr4nk Donations 1.753 24 58 89 39 10 1.777 347 2025 2024 All rAyable from unre8tric¢ed funds t)ue within one year Refundable donalion Fabric inspection work Church utilities Held for other chBrities 10.(x)O 2.556 342 243 340 228 114 55 Organists, ft&8 13,141 737 Cash at bank Includes a donatlon for roof repalrs of £lO.000. It was agreed that thls would be refunded to the donor if it were not possSble to proceed wlth the work. Pa8e6of7
Tho Parocblal Church CouD¢ll •fthe Prtsk ofs•iAt the Evangelis6 Cleckbeato Notes to the Flnaoehl Ststsments Yr eDded 31 Decernber 2025 Bala[¢ at l Jan 2025 Inry)min8 Batance 31 Dec 2025 Genmi fund &7(Kl i.I07 9.807 24.728 {22244) 11.184 741 11.925 24.728 (21610) Renthl ac¢ow Organ fimd &653 931 (Im 9.397 805 10.202 9.458 931 (187) Tow¢r & TQ)f ryir ffijnd W¢)rkin8 Wlth kids Gardcn of r¢st opwj Fa# fynd Carers Café Community room Cholr fwld 9.471 4th70 lJ75 21736 l J96 3.931 (85) 13.317 1.575 23.585 (6) {796} 450 40JOI 450 44.396 4.780 (685) 59J66 30J39 {U482) 66.523 It 1$ thc standing Folicy of the PCC thDt a balance equivaknt to iix trdin&ry eXAiti¢ 8hwld be mAintairted ¢)n unrtstricted furM15 a LXMrtingtsKy reacTVe. io The PCC bos ¢ommithKnts insthlm¢nts w)de¥•in8 leaw ¢¥plrin8'. 2Q25 2024 Wlthln onB year Inl-2ye4rn In3-3ycars 47 187 47 47 231 li No capitsj committncnts h&1 E¢rt It 31 Dtt¢mt¢r2025. 12 On 08 February 2026. in r¢sww)se to the deloralit}g sw¢ of th trAlildi th¢ PCC trA)k the decision to tcmFOTErily ¢lose the rhurrh. consul10$ with th¢ chur¢h w¢hiw 8JMI ts Diw¢3¢ w¢ iYwin8 8nd it is unkt*)wn whcn the ¢hur¢h wll rw. Pa8e7of7