Tht Parneklal Ch•reh C￿tt¢ll orth¢ hri5h or￿l￿t John ihe Ev*nylisi Cleckhe*ton 14dependtnt Eumlitrs Report For the year e#dtd 31 Ik¢¢rnlxr 2025 I re￿ th¢ fina￿la1 of ts Parcthial Churth Couttcil of the Pwith of S•iDt john th# EvanFJi Clttkhtthton I'tk PCC") for ts year 31 De£emF*r 2025. vihith the stste[ll￿t 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¢ A￿￿ting 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 pYer**iort 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￿ Di￿lOn$ 8ivem by the Charty CommlssloT*fs UTth 8cL#lL￿ l4J(JMbl of the 2011 A￿ •MI whthr w pvtiojlu maNer5 have WTrK to my B4¥h •f IndtpeThdeat ex*mlAt￿l re￿rI An examirWion includes 8 revKw of ￿ acco￿]ng ktyi by the eh&riiy &nd 8 lxynwisot) of the presthtrd wlth those rea￿d& It al￿ ir￿1￿￿$ o)rLsidv4ioD or￿Y unuwai ikn)s ordi*10gJtes in the ￿Unts. aThJ sttking expl8nAtion5 from you as oftr pcc oxKYrnin8 any such M￿er$. The proc*Jures ¢ X Frfovide ail Ihe eV1det￿ would b¢ rtqUl￿j ui m audii and ￿n￿￿)IlY l rxpTC55 an NMIII opinlon IndtpendtDtex•mlner'i •tstsmtDt Jn connxtion with my ¢x￿1￿￿1(& no m&ter atteth:. to kw xwJntin8 records in fW)rdanc% with 130 of the 2011 A¢ to pr¢pw¢ **l¢h a¢vernent of fiuxts for the fin8ll¢iAi periods sh)wn obov¢. Th¢ on Pa￿ 4 to 7 fiTh wt of thes¢ financi￿ Statem￿1$. Page2of7 The hrothi#l Church CollDcll of the Parish of ￿illt John the EvaDgelML Clerkb￿toll 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 ¢￿￿r￿9l1￿co1ffidenu The Pgrocbigl Church Council of ihe ￿TriSh of SaiDt John the EvAngelisL CleckheAtOD Note5 to the FiDaDcial Statements Y￿r 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 a￿Ordance with th¢ chU￿h A¢¢ounting Regul￿10￿5 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 RecOm￿dea Practice. A￿o￿nI]ng and Rep)rting by Charities (SORP(FRS102)). Fix Conse¢ra*d and ben¢fi¢ed prorw is eXcI￿le￿ from the a¢r￿ts 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] t￿￿t 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$¢Crated or ba)eficed buildings and moveable church fiwni5hing& whether main¢¢nanc¢ or improvemen( is written off expenditure in the SOFA. Minor assets are written off in the >ear of acquisition. Other fixed assets are depreciated in accordance with their ex￿ed useful lives. Equipmen¢ & FurnithinBs- 15Y• • strai￿t line b￿18 General fuThls represent the funds of the PCC that are not subje¢¢ to any r¢stri¢tions re8ardin8 their use Bnd are available for application on the 8erKral purposes of the PCC. Designated funds 8re sums sei aside out of general fund5 for specific designated purrK>s¢& They can be transferred back into Unrestri￿ fund$ a¢ any time. Restricted funds only be eXW￿ed 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 repre*it: 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. Colle￿10￿$, ¢ov¢nants and dOn￿lOnS are accounted for when received. Income t&x recoverable on covenants and gift aid donations is included when received. Grants and l¢wies ore accounted for when the PCC 1$ 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 Commo￿1011n Conlidenea The Parorhial Church Connell of the Parbh of Stht John Ihc Evangdis6 Ckckheaton Notes to tbe ￿nanCIal Ststemtnts Year ended 31 D￿ernber 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 P*rtsk ofs•iAt the Evangelis6 Cleckbeato Notes to the Flnaoehl Ststsments Y￿r 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 eX￿￿Aiti￿¢ 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 de￿loralit}g sw¢ of th trAlildi￿ th¢ PCC trA)k the decision to tcmFOTErily ¢lose the rhurrh. consul￿10￿$ with th¢ chur¢h w¢hiw 8JMI ts Diw¢3¢ w¢ iYwin8 8nd it is unkt*)wn whcn the ¢hur¢h wll rw. 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