## **ST JOHN'S, LINDOW**
## **Annual Report and Financial Statements of the Parochial Church Council**
for the year ended 31 December 2024
## **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 2024**
## Contents
||Page|
|---|---|
|Trustees’ Annual Report|2|
|Statement of Financial Actvites (SoFA)|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9|
|Independent Examiner’s Report|16|
1
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2024**
## **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**|Linda Baddeley|Ian Lawrence||
|**Deanery Synod**||||
|**Representatves**|George Perrin|Alison Perrin|Rachel Hollinshead|
|**Members**|Nigel Brooks|Alex Choi|Phil Edgington|
||Martn Haywood|Mandy Hui|Graham Morgan|
||Karen Prestdge|Karen Vibert|Alison Walsh|
||John Walsh|David Wats||
## **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.
**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
2
## **ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2024**
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 98 members on the roll _(2023: 111)_ .
**Usual Church attendance** _(2023 figures in italics)_
**Sunday** 10.00am Service **114** _(110)_ 6.30pm Service **17** _(15_ )
## **Review of the year**
The PCC has met seven times this year (including a brief meeting to approve annual accounts). Our treasurer, Johnny Walsh, has kept us updated us on our finances and presented a budget for 2025 with a forecast deficit of £1,400.
In January we passed a motion not to use the Prayers of Love & Faith (PLF) and to take up the CEEC provisions of Alternative Spiritual Oversight (ASO) and the Ephesian Fund (EF) for our parish share, as previously discussed with the church family. We wrote to inform the Bishop of Chester and Simon met with him in early March. It was disappointing to hear that he considers the CEEC provisions unwise (because formal alternative oversight will never be permitted) and unscriptural (because there is no example in Scripture of withholding money and it is not recognising the governing authorities). We heard that our ASO would be Rt Revd Keith Sinclair, now retired, and we welcomed him to our May PCC meeting. He encouraged us that ASO was an appropriate way to express disagreement with the
3
## **ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2024**
direction of the Church of England and that EF was a way of facilitating the payment of Parish Share to support biblically faithful ministry, rather than preventing the payment of Parish share.
After the PLF motion was suspended at General Synod in February, revised proposals were submitted in July. By very narrow majorities, ‘standalone’ services of blessing for same sex partnerships were supported and a timetable (since extended) for clergy same sex marriages was endorsed. The Church of England Evangelical Council (and others) continued to argue that structural reorganisation is needed for biblical ministry to flourish, and without any such provision, began the introduction of a ‘de facto’ parallel province.
In the autumn the EF started paying our ministry costs (60% of parish share) to the diocese and this was accepted although never acknowledged. At the end of the year a Complimentary Parish share scheme was developed in the diocese, allowing the surplus from evangelical churches to be directed to recipient evangelical churches, but we decided to continue with EF.
We enjoyed a church weekend ‘at home’ in mid March, on the theme of ‘The Gospel in our world’, with Revd Richard Reeve, curate at St Chad’s Handforth, as the main speaker, and a helpful session from our mission partner Grace Robinson. The weekend included a catered meal on Saturday evening followed by some fun quizzes and games, organised by Nick, Ann, Leonie & Alex.
In our March meeting we brainstormed ideas for our 150th anniversary celebrations, which a planning team developed, to include a living history display; an open day with family activities, a 150th anniversary magazine; a school project, an evangelistic weekend and visiting every household in the parish over the year. We invited Rt Revd Keith Sinclair to preach at an anniversary service near to the original date of opening, with former members of St John’s to be invited back for a celebration lunch.
In May Leonie Earnshaw was appointed as our new Parish Safeguarding Officer, and she attended appropriate safeguarding training. PCC members also completed the required safeguarding training, and regular reports were received throughout the year.
In July we discussed possible changes to our evening gathering, both with the existing attendees and as a church council. As a result we decided to continue the current pattern, but with some shorter series, to encourage attendance. We also received a report from Leonie on our youth, children & families ministry, with slightly lower numbers in Sunday Seekers as some families had ceased to attend, but growing numbers in Pathfinders. ‘Who let the dads out’ was restarted under the leadership of ministry trainee Alex Choi, with a small number of regulars.
A number of regular events continued to be held through the year, which included Evergreen lunches, Parade services, mens’ and ladies’ breakfasts. We also enjoyed a visit from our OMF mission partner Paul Robinson with a bring & share lunch, an evening with Hope Central, a Tenofthose bookstall and our Christmas services included ‘Relentless Legacy’, a dramatised nativity by the Manna Theatre Company. We held our annual holiday Bible club at the end of the summer holidays, which attracted some new families.
We were sorry to say farewell to church members Brian McGrath and Ray Brockhouse, whose funerals took place during the year. We also said goodbye to Will Hepworth who, after completing his second year as ministry trainee, moved to become a Pastoral Assistant at Kingham Hill School.
4
## **ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2024**
The PCC is grateful to God for the hard work of many in our church family in all of the above. Thanks are due to churchwardens Ian Lawrence and Linda Baddeley for their willing service over the past year.
## **Financial Review**
For the year as a whole there was an overall financial deficit of £5,095 (2023 £12,453).
The deficit comprised of a deficit on general church activities of £4,859 (2023: deficit of £1,022), together with a further deficit of £236 (2023: deficit of £11,431) on restricted funds.
In terms of the deficit on general church activities, the reason for the increased deficit compared to 2023 was a reduction in one-off donations (£7,243) and legacies (£10,000). This was offset by an increase in planned giving (£7,305) and a reduction in general church running costs
In terms of the restricted funds (ie the funds the church has for specific designated projects), the reason for the much reduced deficit in 2024 was the completion in 2023 of the church refurbishment project. As mentioned in last year’s report, the donors of the remaining funds have helpfully broadened the range of activities that such funds can be used for, and in 2024 the Special Projects fund was used to finance the unrecovered costs of the church weekend at home.
What this all means is that at the end of 2024, the church has general funds of £41,361 (excluding the book value of the Church Rooms) (2023: £46,220) and restricted funds of £40,007 (2023: £40,243).
## **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 [ ] and signed on their behalf by**
**Revd. Simon Gales Chairman**
5
## **ST JOHN'S LINDOW PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES (SoFA) For the year ending 31 December 2024**
|**Note**
**Income**
Donatons and Legacies
2b
Church and Charitable Actvites
2c
Income from Investments
2d
**Total Income**
**Expenditure on:**
Church and Charitable Actvites
3
**Total Expenditure**
**Net Income / (Expended) Resources**
**NET MOVEMENT IN FUNDS**
**Reconciliaton of Funds**
Total Funds brought forward
**Total Funds carried forward**|**Unrestr’d**
**Funds**
**2024**
**£**
**Restricted**
**Funds**
**2024**
**£**
148,846
13,350
20,807
-
642
1,247|**Total**
**Funds**
**2024**
**£**
162,196
20,807
1,889|**Total Funds**
**2023**
**(note 2a)**
**£**
165,465
28,946
1,371|
|---|---|---|---|
||170,295
14,597|184,892|195,782|
||175,154
14,833|189,987|208,235|
||175,154
14,833|189,987|208,235|
||(4,859)
(236)|(5,095)|(12,453)|
||(4,859)
(236)
331,220
40,243|(5,095)
371,463|(12,453)
383,916|
||326,361
40,007|366,368|371,463|
The notes on pages 8 to 15 form part of these financial statements.
6
## **ST JOHN'S LINDOW PAROCHIAL CHURCH COUNCIL BALANCE SHEET at 31 December 2024**
|**Note**
**FIXED ASSETS**
Tangible fxed assets
6
**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**|**2024**
**£**
285,000
28,775
81,397
9,146
119,318
(37,950)
81,368
366,368
40,007
326,361
366,368|**2023**
**£**
285,000
31,151
52,090
10,294|
|---|---|---|
|||93,535
(7,072)|
|||86,463|
|||371,463|
|||40,243
331,220|
|||371,463|
Approved by the Parochial Church Council on [ ] and signed on its behalf by:-
Rev Simon Gales ( Chairman)
Mr John Walsh (Hon Treasurer)
The notes on pages 8 to 15 form part of these financial statements.
7
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
## **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 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.
8
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
## **Investments**
Investments are valued at market value at 31 December.
## **2a 2023 Comparatives for SoFA**
|
**Note**
**Income**
Donatons and Legacies
2b
Church and Charitable Actvites
2c
Income from Investments
2d
**Total Income**
**Expenditure on:**
Church and Charitable Actvites
3
**Total Expenditure**
**Net Income (Expended) Resources**
**NET MOVEMENT IN FUNDS**
**Reconciliaton of Funds**
Total Funds brought forward
**Total Funds carried forward**|**Unrestr’d**
**Funds**
**2023**
**£**
**Restricted**
**Funds**
**2023**
**£**
159,715
5,750
28,946
-
576
795|**Total**
**Funds**
**2023**
**£**
165,465
28,946
1,371|
|---|---|---|
||189,237
6,545|195,782|
||190,259
17,976|208,235|
||190,259
17,976|208,235|
||(1,022)
(11,431)|(12,453)|
||(1,022)
(11,431)
332,242
51,674|(12,453)
383,916|
||331,220
40,243|371,463|
9
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
|**INCOME**
**2b**
**Income**
Planned Giving
Tax recoverable
Collectons (open plate)
Sundry donatons
Legacies
Donated Services|**Unrestr’d**
**Funds**
**£**
114,448
25,477
1,296
7,625
-
-
148,846|**Restricted**
**Funds**
**£**
-
-
-
-
-
13,350
13,350|**Total Funds**
**2024**
**2023**
**£**
**£**
114,448
107,143
25,477
26,586
1,296
1,118
7,625
14,868
-
10,000
13,350
5,750
162,196
165,465|**Total Funds**
**2024**
**2023**
**£**
**£**
114,448
107,143
25,477
26,586
1,296
1,118
7,625
14,868
-
10,000
13,350
5,750
162,196
165,465|
|---|---|---|---|---|
|||||165,465|
**Donated Services :** The PCC is grateful to Lindow Ministry Trust for providing the services of the Ministry Trainees, valued at £13,350.
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.
|**2c**
**Church and Charitable Actvites**
Church Room Letngs
Fees
Church events
Other actvites
**2d**
**Income from investments**
Dividends and interest
**Total Income**|**Unrestr’d**
**Funds**
**£**
16,078
3,849
880
-
20,807
642
170,295|**Restricted**
**Funds**
**£**
-
-
-
-
1,247
14,597|**Total Funds**
**2024**
**£**
**2023**
**£**
16,078
15,049
3,849
4,045
880
8,476
-
1,376
20,807
28,946
1,889
1,371
184,892
195,782|**Total Funds**
**2024**
**£**
**2023**
**£**
16,078
15,049
3,849
4,045
880
8,476
-
1,376
20,807
28,946
1,889
1,371
184,892
195,782|
|---|---|---|---|---|
|||||28,946|
|||||1,371|
|||||195,782|
10
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
## **3 EXPENDITURE**
|**Grants**(analysed below)
**Analysis of Church Actvites**
**Ministry**
Diocesan Parish Share
Ministry Trainees
Clergy expenses
Vicarage expenses
Church running expenses
Church repair & maint’
Upkeep of church yard
Printng, statonery,
telephone
**Total Ministry costs**
**Youth and Family**
Youth and Family Minister
Youth Worker Expenses
Youth and children’s work
**Total Youth and Family**
Church Hall running costs
Church Hall Repair & Maint’
**Total Church Hall**
Adult educaton/Evangelism
Church events
Magazine/Book stall
**Total Expended on**
**Actvites**|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
10,500
-
91,108
-
5,238
13,350
2,493
-
4,967
-
7,898
-
2,697
1,483
4,081
-
2,850
-
121,332
14,833
31,334
-
857
-
60
-
32,251
-
5,653
-
1,669
-
7,322
-
2,820
-
-
-
929
-
175,154
14,833|**Total Funds**|**Total Funds**|
|---|---|---|---|
|||**2024**
**£**|**2023**
**£**|
|||||
|||10,500|11,100|
|||91,108
18,588
2,493
4,967
7,898
4,180
4,081
2,850
136,165
31,334
857
60
32,251
5,653
1,669
7,322
2,820
-
929
189,987|91,108
13,081
2,754
5,470
11,322
12,452
4,324
4,363|
||||144,874|
||||31,334
924
306|
||||32,564|
||||7,436
133|
||||7,569|
||||1,530
9,668
930|
||||208,235|
11
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
## **Analysis of Grants**
|**Analysis of Grants**|||||
|---|---|---|---|---|
||**2024**|**2023**|_Website for further information on institu_||
|OFM|3,500|3,500|_www.ofm.org.uk_||
|UFM|6,000|6,000|_www.ufm.org.uk_||
|North West Gospel Partnership|1,000|1,600|_www.northwestgospelpartnership.com_||
|Message Trust|-|-|_www.message.org_|_.uk_|
|Friends Internatonal|-|-|_www.friendsinternatonal.uk_||
||10,500|11,100|||
|Grants to Individuals-unrestricted|-|-|||
||10,500|11,100|||
|**4**
**STAFF COSTS**
Salaries
Life Insurance
Pension Contributons
**Total Staf Costs**|**2024**
**£**
29,700
149
1,485
31,334|**2023**
**£**
29,700
149
1,485|
|---|---|---|
|||31,334|
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 (Charity Number 1101345)**
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 Transactons with the Trust**|**2024**
**£**|**2023**
**£**|
|---|---|---|---|
|Ministry|Trainees – donated service (see Note 2b)|13,350|5,750|
## **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.
**2024 2023 £ £**
12
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
Payments to CDBF for Parish Share 91,108 91,108
## **6 FIXED ASSETS**
## **Church Buildings, Church Rooms and Vicarage**
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 fxed assets**
Gross Book Value – at 1 Jan and 31 Dec 2024
Net Book Value – at 1 Jan and 31 Dec 2024|**Freehold**
**land and**
**buildings**
**£**
285,000|
|---|---|
||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.
|**8**
**DEBTORS**
Tax recoverable
Debtors
Prepayments
**9**
**LIABILITIES**
Creditors for goods & services|**2024**
**£**
24,500
2,209
2,066
28,775
**2024**
**£**
37,950
37,950|**2023**
**£**
24,500
4,510
2,141|
|---|---|---|
|||31,151|
|||**2023**
**£**
7,072|
|||7,072|
13
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
## **10 FUNDS**
The restricted funds comprise:
£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 2024 “Other” includes the value attributed to the Ministry Trainees.
During 2023 the donors of the Sale and Scientists in Congregations funds broadened and recharacterised the funds’ purposes.
|**2024**
**Fund name**
Unrestricte
d
**Restricted**
Sale / Fabric
Scientsts /
Projects
Other
Total
**2023**
**Fund name**
Unrestricted
**Restricted**
Sale / Fabric
Scientsts /
Projects
Other
Total|**Brought**
**forward**
**£**
**Income**
**£**
**Expenditure**
**£**
331,220
170,295
(175,154)
15,689
486
-
24,554
761
(1,483)
-
13,350
(13,350)
371,463
184,892
(189,987)
**Brought**
**forward**
**£**
**Income**
**£**
**Expenditure**
**£**
**Gains/**
**(Losses)**
**£**
332,242
189,237
(190,259)
-
41,150
631
(11,034)
(15,058)
10,524
164
(1,192)
15,058
-
5,750
(5,750)
-
383,916
195,782
(208,235)
-|**Funds Carried**
**Forward**
**£**
326,361
16,175
23,832
-
366,368
**Funds Carried**
**Forward**
**£**
331,220
15,689
24,554
-
371,463|
|---|---|---|
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## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2024**
|**11**|**ANALYSIS OF NET ASSETS BY FUND**||||
|---|---|---|---|---|
|||**Unrestr’d**|**Restricted**||
|||**Funds**|**Funds**|**Total Funds**|
|||**£**|**£**||
||||||
||Fixed Assets|285,000|-|285,000|
||Current Assets|79,311|40,007|119,318|
||Current Liabilites|(37,950)|-|(37,950)|
||Fund Balance|326,361|40,007|366,368|
|||**Unrestr’d**|**Restricted**|**Total Funds**|
||**2023**|**Funds**|**Funds**|**2023**|
|||**£**|**£**|**£**|
||Fixed Assets|285,000|-|285,000|
||Current Assets|53,292|40,243|93,535|
||Current Liabilites|(7,072)|-|(7,072)|
||Fund Balance|331,220|40,243|371,463|
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## **INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW For the Year ended 31 December 2023**
We report to the Parochial Church Council (PCC) on our examination of the financial statements for the year ended 31 December 2024 set out on pages 7 to 16.
## **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
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