## **ST JOHN'S, LINDOW**
## **Annual Report and Financial Statements of the Parochial Church Council**
for the year ended 31 December 2022
## **Vicar:**
The Revd Simon Gales The Vicarage 137 Knutsford Road Wilmslow
## **Bank:**
CAF Bank Kings Hill West Malling Kent
## **Independent examiner:**
Graeme Honeyborne Boone Henry Limited 24 Overhill Road Wilmslow SK9 2BE
Charity Registered Number 1139966
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
|Contents||
|---|---|
||Page|
|Trustees’ Annual Report|2|
|Statement of Financial Activities (SoFA)|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9|
|Independent Examiner’s Report|18|
1
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
## **Administrative information**
St John’s Church is situated in Lindow, Wilmslow. It is part of the Diocese of Chester within the Church of England. The correspondence address is The Vicarage, Knutsford Road, Wilmslow.
The Parochial Church Council (PCC) is a charity registered with the Charity Commission (no 1139966).
## **PCC members at the end of the period**
**Chairman** Rev Simon Gales **Church Wardens** Andrea McConchie Ian Lawrence **Deanery Synod** George Perrin Alison Perrin Rachel Hollinshead **Representativ es Members** Nigel Brooks Phil Edgington Martin Haywood Wentao Li Graham Morgan Karen Prestidge Rosalind Scott Alison Walsh John Walsh David Watts
## **Structure, governance and management**
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
## _**Committees and sub groups**_
The PCC operates through a series of Sub Committees, which meet at other times to the full PCC meeting, reporting to the full meeting.
**Standing Committee** this only meets if it is impracticable to call a full PCC meeting when rapid decisions have to be made. It consists of the incumbent, wardens, treasurer and secretary and will invite or co-opt any other member of the PCC who may have a relevant or specialist input into the matter under debate. It is the only subcommittee which has by law power to transact business, subject to any directions given by the PCC.
The following are sub committees of the PCC which do not have any authority of their own other than that which has been delegated to them by the PCC.
**Finance Committee** Monitors income & expenditure, co-ordinates any stewardship review, and recommends a budget to the PCC. **Mission Interest** Promulgates links between external missions and the church family, provides guidance for prayer and financial support to the missions, and keeps the Church informed of the activities and news from those missions.
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**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
**Church Rooms Management** Looks after maintenance and bookings for the Church Rooms.
## **Objectives and activities**
St John's PCC has the responsibility of co-operating with the incumbent, the Revd Simon Gales, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has the maintenance responsibilities for the church, church rooms, and a share of the maintenance of the vicarage all on Knutsford Road, Wilmslow. It also has responsibility for the employment of full time staff.
## **Public Benefits Statement**
St John’s PCC is committed to enabling as many people as possible to hear the good news of Jesus Christ, to come to know Jesus for themselves and then to grow in their Christian faith through participation in activities designed to serve these purposes, as part of the church community. The PCC, in conjunction with the vicar, maintains an overview of those activities, which are open to all. Such faith is put into practice through prayer, and loving service to one another and our neighbours.
We believe that our activities of the past year are in accordance with the Commission's guidance on public benefit and the supplementary guidance on charities for the advancement of religion. In particular, we encourage ordinary people to live out their faith through:
1. Corporate worship and prayer; understanding the gospel and growing as disciples of Jesus Christ;
2. Participation in youth, children and families ministries;
3. Provision of a pastoral care scheme for those in the church community;
4. Missionary and outreach work.
To facilitate this work it is important that we maintain the fabric of the church building of St John’s, the grounds, the Church rooms and facilities.
## **Achievements and performance**
## _**Electoral Roll**_
At the end of the year there were 104 members on the roll _(2021: 102)_ .
**Usual Church attendance** _(2021 figures in italics)_
||**Sunday**|10.00am
Service|**110**
_(105)_|6.30pm
Service|**12**_(18_)||
|---|---|---|---|---|---|---|
## **Review of the year**
Thankfully, with the danger posed by Covid 19 much diminished, we have been able to run a full programme of events throughout the year, although some events (e.g 8am communion, 10am Wednesday service) have not returned, and others have changed to suit new circumstances.
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**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
The PCC has met six times since the start of the year.
In January our treasurer, Johnny Walsh, updated us on our finances with the good news that an anticipated deficit of £3,000 for 2021 had ended up as a surplus of £2,000. Money in the bank was £35,000 with investments of £200,000 (largely allocated to the building development project). A budget for the year, including mission giving increasing to £9,000 and a reinstatement of the full expenses for churchyard upkeep (as it had proved difficult to recruit volunteers) was accepted. We also concluded discussions about reaffirmation of our membership of the NWGP. Having heard the feedback from home group discussions (which was largely supportive) the church council decided by a large majority to rejoin the NWGP. We acknowledged that not all were in favour and that we should be sensitive to the views of those not in agreement, that we might continue to work together.
There were regular updates on the church building project with additional donations offered to cover such items as glass doors, a coffee machine and dishwasher. In March the main contractor confirmed the overall costs and a start date of 25th April. The project was completed within budget and largely on time (approximately 3 months, during which time we met in the church rooms), although there were some delays to the installation of new AV facilities. A Commissioning service for the refurbished building on 18[th] September was due to be led by the Bishop of Chester but he was involved in commemorative services following the death of Her Majesty the Queen, so the Rt Revd Sam Corley, Bishop of Stockport, stood in as replacement. Many positive comments were received on the appearance of the building, with the improved layout being much appreciated in subsequent weeks. Our sincere appreciation to Ian Lawrence and George Perrin who both gave a lot of time to this significant enhancement of our facilities.
A suite of PCC policies and procedures were considered and given final approval in March. We also gave some consideration to how PCC meetings might be improved to encourage greater participation and engagement with the wider church family.
Our March meeting came shortly after the Passion for Life mission week, led by Rev Steve James. As we reviewed the week, we noted that some events had not been particularly well attended but there had always been non-believers present. Sadly there had been little interest in the Hope Explored follow-up. Our homegroups then reflected on the P4L events, and how we might build upon the positives for the coming year, with that feedback due to be passed to a PCC working party for consideration.
Our appeal to support Ukrainian refugees had been quickly overwhelmed, but all items donated had been delivered. We agreed to support any church member who might offer hosting.
We warmly welcomed the recommendation from the Mission Interest team that we support Michael and Steph Baldwin, working in Istanbul with UFM, as our new mission partners. They were introduced at the annual meeting, and the PCC subsequently agreed £2500 annual support for a 3 year minimum.
4
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
Following the APCM, the new PCC shared in a Saturday morning away, in the delightful surroundings of Radbroke Barn, with lunch together afterwards. Rev Mark Pickles, NWGP Director of Training provided helpful Bible teaching, and we spent time in discussion together. We agreed we needed to:
1. Better explain how the Leadership team and PCC work together
2. Better integrate new people into the church family
3. Ensure implementation of recently introduced policies and procedures.
In our July meeting we addressed items 1 & 3. We reviewed a paper on the role of a PCC member, and considered how we might be better PCC members. We set up a PCC Working Party, led by Andrea McConchie, for implementation and review of policies. Ideally such a group should be entirely separate from the Leadership team but as she had drafted the policies, Andrea agreed to provide an initial lead. We also appointed David Watts as Leadership Team Reviewer, to enhance accountability, meeting annually with each PCC member to hear any concerns about the style and pattern of leadership within St John’s, and then provide feedback to the Leadership team.
At the end of the summer we said farewell to our ministry trainee, Amy Killingbeck, as she moved to a similar role at St Mary’s Cheadle. We soon welcomed Will Hepworth as a new trainee - he had just finished a one year Masters at Oak Hill theological college, having done a theology degree at Cliff College. Like other trainees he is taking the NWGP ministry training course, and serving in a variety of ways in the ministry of St Johns.
In September the PCC strongly welcomed the suggestion to use part of the church rooms as a ‘Warm Room’, with necessary funding made available. After redecoration, this began in mid November, on 2 mornings per week, staffed by 2 volunteers on each occasion. Perhaps because of our location, there were few visitors, although the initiative was widely appreciated.
We also agreed to hold a weekend away at the end of March 2023 at Cloverley Hall.
In early November we held a special PCC meeting, in light of the discussions taking place within the House of Bishops about the proposals to offer blessings for samesex unions. In preparation, we considered the Bible’s teaching and unanimously agreed to endorse a letter written by the ‘Chester Association’ (the group of conservative evangelical clergy within the diocese) which explained that, if provisions were made which positively affirm same-sex sexual relationships, we would be compelled to express some form of visible differentiation from those who support such provision. We subsequently shared this decision with the church family, and after time for comment and reflection, wrote accordingly to the diocesan bishop at the end of November. We did not receive a direct reply - Bishop Mark wrote in general terms to all clergy following the large amount of correspondence he had received. We awaited the decisions of General Synod in the coming year with grave concern.
A number of regular events continued to be held through the year, which included Evergreen lunches, men’s and ladies’ breakfasts, a selection of Big Question nights on Sunday evenings (e.g Doesn’t religion cause violence? How can you say there’s
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**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
only one true faith?) as well as some ‘Following Jesus’ evenings (such as Friendship, Dependency, How do I pray?). There were also a number of special events: a Christian Institute meeting; celebrating the Queen’s Platinum Jubilee with a bring & share picnic; a visit from mission partner Johnny McClean; a Hong Kong style banquet and a Newcomer’s Tea, as we gladly welcomed an increasing number of Hong Kong families. Our conversation classes, led by Alison Walsh, Nick & Ann Vaughan, continued to be very popular throughout the year, with several members joining Christianity Explored courses, and our Sunday services. In the autumn we launched a distance learning theology course, with 7 church members taking part.
As we welcomed many new faces, we were sorry to say farewell to some longstanding church members, notably Sonia Smith and Gill Brown, whose funerals took place towards the end of the year.
Through the year there were regular reports to PCC from the Leadership team, covering many of the above items. There were also regular Safeguarding reports from our Parish safeguarding Officer, Ian Moffitt.
The PCC is grateful to God for the hard work of many in our church family in all of the above. Thanks are due as ever to churchwardens Ian Lawrence and Andrea McConchie for their willing service over the past year.
## **Financial Review**
For the year as a whole there was an overall financial deficit of £135,206 (2021 £314); which was before reductions in the value of investments of £14,411 (2021: increase of £11,639).
The deficit comprised of a deficit on general church activities of £20,494 (2021: deficit of £837), together with a further deficit of £114,712 which arose primarily as a result of expenditure on the refurbishment of the main church building.
In terms of the deficit on general church activities, even though income from all sources in 2022 (£154,977) was close to that for 2021 (£155,155), it was significantly lower than expected. After the end of the financial year our bank made us aware that over £13,000 had incorrectly been credited to one of the church accounts over a period of 20 months. That has subsequently been repaid by the church but has created a large unplanned reduction in general funds. In addition to that we have seen an increase in most areas of expenditure which in total has increased outgoings from £155,992 in 2021 to £175,471 in 2022.
What this all means is that at the end of the year the General Fund (excluding the value of the Church Rooms) has reduced from £70,805 in 2021 to £47,242 in 2022. As a result there will need to be a consultation exercise with the church family on how income and expenditure are brought back into line with one another.
In terms of the restricted funds (the funds the church has for specific designated projects), with the completion of the church refurbishment project these funds have reduced from £177,728 to £51,674. Helpfully the donors of the remaining funds have broadened the range of activities that such funds can be used for. This will
6
## **ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2022**
help the church’s general financial situation over the next several years as it seeks to “balance its books”.
## **Reserves Policy**
It is the PCC policy to maintain a balance on the unrestricted funds (if possible), to ensure that there are sufficient funds to maintain the current level of expenditure for approximately 2 years. It is the policy of the PCC to invest funds with the CBF Church of England Deposit Fund and Investment Fund.
## **Financial Reporting Statement**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS 102, (SORP FRS 102 (2019)), and the Charities Act 2011 and UK Generally Accepted Practice.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following SORP FRS 102 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 January 2019.
## **Approved by the PCC on 24 September 2023 and signed on their behalf by**
## **Revd. Simon Gales Chairman**
7
## **ST JOHN'S LINDOW PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES (SoFA) For the year ending 31 December 2022**
|**Note**
**Income**
Donations and Legacies
2b
Church and Charitable Activities
2c
Income from Investments
2d
**Total Income**
**Expenditure on:**
Church and Charitable Activities
3
**Total Expenditure**
**Net Income / (Expended)**
**Resources**
**Other recognised gains/**
**(losses):**
Gains/ (Losses) on investment
assets
7
**NET MOVEMENT IN FUNDS**
**Reconciliation of Funds**
Total Funds brought forward
**Total Funds carried forward**|**Unrestr’**
**d Funds**
**2022**
**£**
**Restrict**
**ed**
**Funds**
**2022**
**£**
132,981
34,300
21,369
1,000
627
2,318|**Total**
**Funds**
**2022**
**£**
167,281
22,369
2,945|**Total**
**Funds**
**2021**
**(note**
**2a)**
**£**
147,033
14,252
5,339|
|---|---|---|---|
||154,977
37,618|192,595|166,624|
||175,471
152,330|327,801|166,938|
||175,471
152,330|327,801|166,938|
||(20,494)
(114,712
)
(3,069)
(11,342)|(135,206
)
(14,411)|(314)
11,639|
||(23,563)
(126,054
)
355,805
177,728|(149,617
)
533,533|11,325
522,208|
||332,242
51,674|383,916|533,533|
The notes on pages 9 to 17 form part of these financial statements.
8
## **ST JOHN'S LINDOW PAROCHIAL CHURCH COUNCIL BALANCE SHEET at 31 December 2022**
|**Note**
**FIXED ASSETS**
Tangible fxed assets
6
Investments
7
**TOTAL FIXED ASSETS**
**CURRENT ASSETS**
Debtors
8
Investments: Short term deposits
Cash at bank and in hand
**TOTAL CURRENT ASSETS**
**LIABILITIES**
Creditors: Amounts falling due within
one year
9
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
10, 11
Unrestricted Funds
11
**TOTAL CHARITY FUNDS**|**2022**
**£**
285,000
-
285,000
32,425
65,806
25,273
123,504
(24,588
)
98,916
383,916
51,674
332,242
383,916|**2021**
**£**
285,000
201,688|
|---|---|---|
|||486,688
28,572
14,113
10,032|
|||52,717
(5,872)|
|||46,845|
|||533,533|
|||177,728
355,805|
|||533,533|
Approved by the Parochial Church Council on 24 September 2023 and signed on its behalf by:-
Rev Simon Gales ( Chairman)
Mr John Walsh (Hon Treasurer)
The notes on pages 8 to 16 form part of these financial statements.
9
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
## **1 ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with the Statement of Recommended Practice : Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP FRS 102(2019)) and with the Charities Act 2011.
The financial statements have been prepared under the historic cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
## **Funds**
Restricted funds represent income from donations received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Unrestricted funds are general funds which can be used for PCC ordinary purposes.
## **Income**
Planned giving, collections and donations are recognised when received. Grants and legacies are accounted for when the PCC is notified of its legal entitlement to the amount due. Rental income from the letting of the church rooms is recognised when the rent is due. Dividends and interest are accounted for when earned. All other income is recognised when it is receivable. Donated services are accounted for at fair value. All incoming resources are accounted for at gross value.
## **Expenditure**
Grants and donations are accounted for when paid over or awarded, if that creates a binding obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. Non-exchange transaction expenditures are accounted for at fair value. All other expenditure is generally recognised when it is incurred and is accounted for at gross value.
## **Fixed Assets**
Consecrated and beneficed property is excluded from the accounts by s.10 of the Charities Act 2011.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected (at any reasonable time). For anything acquired before 2000 there is insufficient cost
10
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS**
## **For the year ended 31 December 2022**
information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all expenditure has been written off as incurred. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
## **Investments**
Investments are valued at market value at 31 December.
## **2a 2021 Comparatives for SoFA**
|**Note**
**Income**
Donations and Legacies
2b
Church and Charitable Activities
2c
Income from Investments
2d
**Total Income**
**Expenditure on:**
Church and Charitable Activities
3
**Total Expenditure**
**Net Income (Expended)**
**Resources**
**Other recognised gains:**
Gains on investment assets
7
**NET MOVEMENT IN FUNDS**
**Reconciliation of Funds**
Total Funds brought forward
**Total Funds carried forward**|**Unrestr’**
**d Funds**
**2021**
**£**
**Restrict**
**ed**
**Funds**
**2021**
**£**
139,643
7,390
14,252
-
1,260
4,079|**Total**
**Funds**
**2021**
**£**
147,033
14,252
5,339|
|---|---|---|
||155,155
11,469|166,624|
||155,992
10,946|166,938|
||155,992
10,946|166,938|
||(837)
523
2,747
8,892|(314)
11,639|
||1,910
9,415
353,895
168,313|11,325
522,208|
||355,805
177,728|533,533|
11
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
|**INCOME**
**2**
**b**
**Income**
Planned Giving
Tax recoverable
Collections (open plate)
Sundry donations
Donated Services
Grants|**Unrestr’**
**d Funds**
**£**
97,366
23,000
1,503
11,112
-
-
132,981|**Restrict**
**ed**
**Funds**
**£**
-
5,000
-
24,300
5,000
-
34,300|**Total Funds**
**2022**
**£**
**2021**
**£**
97,366
110,83
1
28,000
23,447
1,503
1,695
35,412
3,670
5,000
1,750
-
5,640
167,28
1
147,03
3|**Total Funds**
**2022**
**£**
**2021**
**£**
97,366
110,83
1
28,000
23,447
1,503
1,695
35,412
3,670
5,000
1,750
-
5,640
167,28
1
147,03
3|
|---|---|---|---|---|
|||||147,03
3|
**Donated Services :** The PCC is grateful to Lindow Ministry Trust for providing the services of the Ministry Trainees, valued at £5,000.
The PCC benefits greatly from the involvement and enthusiastic support of its many volunteers, details are provided in the annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic benefit of general volunteers is not recognised in the accounts.
|**Church and Charitable**
**Activities**
Church Room Lettings
Fees
Other activities
**Income from investments**
Dividends and interest|**Unrestr’**
**d Funds**
**£**
14,369
4,336
2,664
21,369
627|**Restrict**
**ed**
**Funds**
**£**
-
-
1,000
1,000
2,318|**Total Funds**
**2022**
**£**
**2021**
**£**
14,369
9,976
4,336
2,967
3,664
1,309
22,369
14,252
2,945
5,339|**Total Funds**
**2022**
**£**
**2021**
**£**
14,369
9,976
4,336
2,967
3,664
1,309
22,369
14,252
2,945
5,339|
|---|---|---|---|---|
|||||14,252|
|||||5,339|
## **2 Church and Charitable c Activities**
## **2 Income from investments d**
12
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW**
## **NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
## **Total Income**
|154,977|37,618|192,59
5|166,62
4|
|---|---|---|---|
## **3 EXPENDITURE**
|**XPENDITURE**||||
|---|---|---|---|
|**Grants**(analysed
below)
**Analysis of Church**
**Activities**
**Ministry**
Diocesan Parish Share
Ministry Trainees
Clergy expenses
Vicarage expenses
Church running
expenses
Church repair & maint’
Upkeep of church yard
Printing, stationery,
telephone
**Total Ministry costs**
**Youth and Family**
Youth and Family
Minister
Youth Worker|**Unrestrict**
**ed Funds**
**£**
**Restricte**
**d**
**Funds**
**£**
12,100
-
91,108
-
2,563
5,000
2,338
-
3,914
-
6,669
-
5,012
147,330
4,552
-
3,158
-
119,314
152,330
29,672
-
-
-|**Total Funds**||
|||**2022**
**£**|**2021**
**£**|
|||||
|||12,100|10,000|
|||91,108
7,563
2,338
3,914
6,669
152,34
3
4,552
3,158
271,64
4
29,672
-|91,108
2,511
1,850
3,606
5,637
10,330
2,700
2,210|
||||119,95
2|
||||28,560
214|
13
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW**
## **NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
|Expenses
Youth and children’s
work
**Total Youth and**
**Family**
Church Hall running
costs
Church Hall Repair &
Maint’
**Total Church Hall**
Adult education
Magazine/Book stall
**Total Expended on**
**Activities**|1,742
-
31,414
-
5,947
-
1,100
-
7,047
-
4,384
-
1,212
-
175,471
152,330|1,742
31,414
5,947
1,100
7,047
4,384
1,212
327,80
1|333|
|---|---|---|---|
||||29,137|
||||4,032
503|
||||4,535|
||||2,583
731|
||||166,93
8|
## **Analysis of Grants**
|**Analysis of**|**Grants**||
|---|---|---|
|Manchester City
Mission
Christians in Schools
UCCF: The Christian
Union
Church Pastoral Aid
Society
OMF
UFM
Message Trust
Friends International
Grants to other
Institutions
Grants to Individuals-
unrestricted|**2022**
**2021**
350
500
350
500
350
500
350
500
3,500
3,500
6,000
3,500
350
500
350
500
-
-|_Website for further information on institutions_|
|||_www.citymission.org.uk_
_www.cist.org.uk._
_www.uccf.org.uk_
_www.cpas.org.uk_
_www.omf.org.uk_
_www.ufm.org.uk_
_www.message.org_
_.uk_
_www.friendsinternational.uk_|
||11,600
10,000
500
-||
||12,100
10,000||
**4 STAFF COSTS**
**2022**
**2021**
14
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW**
## **NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
|Salaries
Life Insurance
Pension Contributions
**Total Staf Costs**|**£**
28,125
141
1,406
29,672|**£**
27,000
101
1,489|
|---|---|---|
|||28,590|
Staff costs comprise of salary and related employment costs of the church’s Youth, Children’s and Families Minister.
No amounts were paid to any PCC trustee.
## **5 RELATED PARTIES**
## **LINDOW MINISTRY TRUST**
The Lindow Ministry Trust (“the Trust”) is established for the purpose of spreading the Christian gospel in the Lindow area, and whilst the Trust is an entirely separate body, there are some connections with the PCC. There are six trustees of the Trust, two are members of the PCC (Revd. Simon Gales, Mr Phil Edgington) although neither serves as Chair of the Trust. The Trust has provided grant funding directly to the ministry trainees and ministry associates. The PCC has offered and provides the Trust with a contribution towards trainee ministry support costs.
|**Analysis of Transactions with**
**the Trust**
Ministry Trainees – donated service (see Note 2b)|**2022**
**£**
5,000|**2021**
**£**
1,750|
|---|---|---|
## **THE CHESTER DIOCESE BOARD OF FINANCE**
The Chester Diocesan Board of Finance (CDBF) is an entirely separate body established for the purposes of promoting Christian values and service in the Chester Diocese. The Vicar of St John’s Lindow is one of 31 Trustees of the CDBF. The Vicar of St John’s Lindow is paid by the CDBF for his services rendered to the parish at standard clergy pay scales. Such remuneration is funded indirectly through the Parish Share paid to the CDBF based on a predetermined parish allocation.
|Payments to CDBF for Parish Share
**6**
**FIXED ASSETS**
**Church Buildings, Church Rooms and**
**Vicarage**|**2022**
**£**
91,108|**2021**
**£**
91,108|
|---|---|---|
||||
15
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
The Church Building and the Vicarage are consecrated / benefice properties and are excluded from these financial statements by s.10 of the Charities Act 2011.
The Diocese insures the Vicarage, but the Church Building and its contents together with the Church Rooms are insured by the PCC for the sum of £5,800,000.
## **Tangible fixed assets**
**Tangible fixed assets Freehol d land and building s £** Gross Book Value – at 1 Jan and 31 Dec 285,000 2022 Net Book Value – at 1 Jan and 31 Dec 2022 285,000
The above freehold land and buildings are the Church Rooms, located at 137 Knutsford Road, Wilmslow. The gross book value is based on the value estimated in June 1997 for insurance purposes.
It is considered that the estimated residual value of the land and buildings is not significantly different from the above value and hence depreciation would be immaterial.
|**7**|**INVESTMENTS**|**2022**|**2021**|
|---|---|---|---|
|||**£**|**£**|
||Investments held in the CBF Church of England|||
||Investment Funds|||
||Investments held at Market Value at 1stJanuary|201,68|190,04|
|||8|9|
||Gain on Investments in the Year|(14,411
)|11,639|
16
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW**
## **NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
|Proceeds from sale of investments
Investments held at Market Value at 31stDecember|(187,27
7)
-|-|
|---|---|---|
|||201,68
8|
Investment holdings were 5,637.15 shares in the CBF Church of England Investment Fund – Income Shares and 44,213.88 shares in the CBF Church of England Fixed Interest Securities Fund.
At 31 December 2022 they represented £nil (2021: £158,733) of the restricted fund and £nil (2021: £42,955) of the unrestricted fund.
|**8**
**DEBTORS**
Tax recoverable
Debtors
Prepayments
**9**
**LIABILITIES**
Creditors for goods & services|**2022**
**£**
27,500
2,896
2,028
32,425
**2022**
**£**
24,588
24,588|**2021**
**£**
23,500
3,137
1,935|
|---|---|---|
|||28,572|
|||**2021**
**£**
5,872|
|||5,872|
**1 FUNDS 0**
17
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW**
## **NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
The restricted funds comprise :
A legacy received from the estate of the late Margaret Jan Norris, to be used for the purpose of St John’s Restoration Funds absolutely.
£40,000 received from disposal of Sale Evangelical church, the use of which is restricted to the “repair of fabric (especially including replacement boilers)”. ‘Scientists in Congregations’, the use is restricted to activities promoting the removal of barriers to Christian engagement in science.
In 2022 “Other” includes the value attributed to the Ministry Trainees, together with funds donated for the refurbishment of the church building. In 2021 “Other” comprises solely of the value attributed to the Ministry Trainees
|||||
|---|---|---|---|
||**2022**
**Fund**
**name**
Unrestrict
ed
**Restrict**
**ed**
Jean
Norris
Sale
Scientists
Other
Total
**2021**
**Fund**
**name**
Unrestrict
ed
**Restrict**
**ed**
Jean
Norris
Sale
Scientists
Other
Total|**Brought**
**forward**
**£**
**Income**
**£**
**Expendit**
**ure**
**£**
**Gains/**
**(Losses)**
**£**
355,805
154,977
(175,471)
(3,069)
116,573
1,520
(110,654)
(7,439)
50,068
653
(6,376)
(3,195)
11,087
145
-
(708)
-
35,300
(35,300)
-
533,533
192,595
(327,801)
(14,411)
**Brought**
**forward**
**£**
**Income**
**£**
**Expendit**
**ure**
**£**
**Gains/**
**(Losses)**
**£**
353,895
155,155
(155,992)
2,747
111,539
8,341
(9,196)
5,889
46,485
1,127
-
2,456
10,289
251
-
547
-
1,750
(1,750)
-
522,208
166,624
(166,938)
11,639|**Funds**
**Carried**
**Forward**
**2022**
**£**
332,242
-
41,150
10,524
-|
||||383,916|
||||**Funds**
**Carried**
**Forward**
**2021**
**£**
355,805
116,573
50,068
11,087
-|
||||533,533|
18
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
|**1**|**ANALYSIS OF NET ASSETS BY**|**ANALYSIS OF NET ASSETS BY**|||
|---|---|---|---|---|
|**1**|**FUND**||||
|||**Unrestr’**
**d Funds**
**£**|**Restrict**
**ed**
**Funds**
**£**|**Total Funds**|
||||||
||Fixed Assets|285,000|-|285,00
0|
||Current Assets|71,830|51,674|123,50
4|
||Current Liabilities|(24,588)|-|(25,263
)|
||Fund Balance|332,242|51,674|383,91
6|
||**2021**|**Unrestr’**
**d Funds**
**£**|**Restrict**
**ed**
**Funds**
**£**|**Total Funds**
**2021**
**£**|
||Fixed Assets|327,955|158,733|486,68
8|
||Current Assets|33,722|18,995|52,717|
||Current Liabilities|(5,872)|-|(5,872)|
||Fund Balance|355,805|177,728|533,53
3|
19
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2022**
20
## **INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW For the Year ended 31 December 2022**
We report to the Parochial Church Council (PCC) on our examination of the financial statements for the year ended 31 December 2022, set out on pages 7 to 17.
## **Responsibilities and basis of report**
As PCC trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
We report in respect of my examination of the PCC financial statements carried out under section 145 of the 2011 Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
We have completed my examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Disclosures related to our Independence: Our Sole Director Graeme Honeyborne was appointed a trustee of a related party, Lindow Ministry Trust effective from 9[th] March 2019 _._
Graeme Honeyborne FCMA FCA CA(SA) Boone Henry Limited Chartered Accountants 24 Overhill Road, Wilmslow, SK9 2BE
24 September 2023
21
# **INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW For the Year ended 31 December 2022**
______________
22