## **ST JOHN'S, LINDOW**
## **Annual Report and Financial Statements of the Parochial Church Council**
for the year ended 31 December 2025
## **Vicar:**
Position Vacant 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 2025**
## 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|17|
1
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2025**
## **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** Phil Edgington **Church Wardens** Linda Baddeley Ian Lawrence **Deanery Synod Representatives** George Perrin Alison Perrin **Members** Nigel Brooks Martin Haywood Mandy Hui Graham Morgan Karen Prestidge Rosalind Scott Karen Vibert 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.
**Church Rooms Management** Looks after maintenance and bookings for the Church Rooms.
2
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2025**
## **Objectives and activities**
St John's PCC has the responsibility of co-operating with the incumbent, 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 100 members on the roll _(2024: 98)_ .
**Usual Church attendance** _(2024 figures in italics)_
**Sunday** 10.00am Service **111** _(114)_ 6.30pm Service **12** _(17_ )
## **Review of the year**
The PCC met 13 times in 2025 (including a brief meeting to approve annual accounts). As treasurer, Johnny Walsh has kept us updated on our finances and presented a budget for 2026 with a forecast deficit of £(7,450).
The early part of the year was largely focused on the “Hope 150” plans for our 150[th] anniversary. The celebrations began with an anniversary service in January with Rt Revd Keith Sinclair as guest preacher, followed by the anniversary lunch which saw upwards of 160 people attend. In addition to our present church family there were many former members of the congregation, previous staff members, and a
3
## **ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2025**
great many ministry trainees. Our 150 Hope booklets were delivered to every home in the parish, and generally there was a warm reception on the doorstep.
The Living History display in March was a great success. It included archive material, war memorial bios, newspaper cuttings and video interviews. Lindow and Ashdene schools brought in KS2 children. It was also open to the local community between each afternoon and evening.
80 of us went to Cloverley Hall in Shropshire for the church weekend away in March. Chris Thornton, pastor of Ford’s Lane church, Bramhall, was the speaker, and many found his teaching from the book of Jonah, ‘An Ocean of Mercy’, to be helpful and challenging. We all enjoyed a great weekend.
The Passion Play enacted on the streets of Wilmslow on Easter Saturday created a real buzz of excitement as we hosted jointly with St Barts and Lifechurch. Sixteen professional actors came from the Saltmine Theatre Company to perform alongside the Community cast who participated in the crowd scenes. A team of stewards and an engagement team mixed with people who were watching and invited them to the follow up courses (Christianity Explored or the 321 course), but the take up was disappointing.
Other events for our anniversary year included an evangelistic guest weekend in May, with Graham Daniels, General Director of Christians in Sport as the speaker. Graham led several sessions including a joint event with the cricket club and a men’s breakfast. It was noted that a women’s event could be included in future guest weekends.
The Bible Encounter, ‘A Fishermen’s Tale’ took place from 23[rd] June – 4[th] July. The church building was transformed for the two weeks to depict the life of Jesus through the eyes of Peter. The whole of Ashdene and Lindow Schools came (except Reception classes), with 26 groups of up to 30 children, and also the lower classes from St Anne’s school. It was a great opportunity to build on our links with the schools.
During the early part of the year PCC discussed and made the appointment of Alex Choi as Associate Minister, for two years. The role is a progression of what Alex was doing as a Ministry Trainee. A Gift Day was held in June for funding the Associate Minister post. We needed £57,000 for 2 years of salary, plus £7,000 for training, and the pledges received were twice as much as required.
At our March meeting the PCC met with Rt Revd Mark Tanner, Bishop of Chester. We discussed our concerns about the decisions being made by the House of Bishops in the General Synod with regard to the Prayers of Love and Faith, and also our decision to pay part of the Parish Share into the Ephesian fund, rather than directly to the diocese. It was subsequently decided to pay into the Diocese’s Complementary Parish Share scheme.
We held our annual holiday Bible club, “Shipwrecked”, at the end of the summer holidays, which attracted some new families.
PCC discussed plans for a Macclesfield Church Plant, led by Dave Hart, affiliated to the IFEC and a member of the NWGP. Dave met with Simon and later some of our church family members who live in Macclesfield. He then came to our meeting in October. Grace Church is planned to be launched in September 2026.
4
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2025**
Work on PCC policies (eg Health & Safety policy, Complaints Procedure, Safe Spaces policy, Lone Working policy) has been undertaken during the year, including allocating people to monitor the policies to ensure they are being adhered to.
Our Parish Safeguarding Officer, Leonie Earnshaw, has reported to every PCC meeting throughout the year. She attended the PSO network meetings on 12th February and gave feedback on any actions needed. PCC members needed to complete basic and foundation safeguarding training, as well as Safer Recruitment training, and Leonie kept track to ensure the training was completed by all.
In July, Simon announced that he would be retiring towards the end of the year, and that he and Dede would be moving away after 28 years of service. Several meetings were convened to work through the process of appointing Simon’s successor. A meeting with Bishop Sam of Stockport at the end of August helped us in understanding the practicalities of the appointment process. After a great deal of thought, discussion and engagement with the church family, the PCC produced the Parish profile which became the basis for our advert, shortlisting, interview questions and selection. We spent much time discussing and agreeing on how to keep everything running smoothly during the interregnum, with many people taking on responsibility for the various areas of ministry and church family life. We are grateful to all who have served the church family during the Vacancy. During the interregnum we have had regular ‘bring and share’ lunches, to help keep the church family up to date and provide a forum to ask questions or raise concerns. Following the appointment of by the PCC of two Parish Representatives, a shortlisting and interviewing process resulted in the appointment of Rev Tom Hollingsbee, who is able to start after his licensing on the 15[th] April.
We are very grateful to Simon for his ministry to St John’s over 28 years, and how tirelessly he worked to faithfully promote the Gospel in Lindow and beyond. Both he and Dede are very dear to the church family, and we wish them every blessing as they enter into the next stage of their lives in Northamptonshire.
We were sorry to say farewell to church members. John McLeish, Geoff Crozier and Kath Staniland, whose funerals took place during the year.
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 surplus of £20,123 (2024 £5,095 deficit).
The surplus comprised of a surplus on general church activities of £17,403 (2024: deficit of £4,859), together with a further surplus of £2,720 (2024: deficit of £236) on restricted funds.
In terms of the surplus on general church activities, the main reason for the surplus compared to 2024 was the increase in one-off donations (£20,535) and the associated gift aid.
In terms of the restricted funds (ie the funds the church has for specific designated projects), an Associate Minister Fund was launched to finance this role which commenced on 1 September 2025. Sufficient pledges have been received to fund the role for an initial two year period. Separately, the
5
**ST JOHN’S LINDOW PAROCHIAL CHURCH COUNCIL Annual Report for the Year ended 31 December 2025**
Special Projects fund was used to finance both the costs of a church weekend away, as well as the 150[th] anniversary events.
What this all means is that at the end of 2025, the church has general funds of £58,764 (excluding the book value of the Church Rooms) (2024: £41,361) and restricted funds of £42,727 (2023: £40,007).
## **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 12 April 2026 and signed on their behalf by Phil Edgington Chairman**
6
## **ST JOHN'S LINDOW PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES (SoFA) For the year ending 31 December 2025**
|**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**
**2025**
**£**
**Restricted**
**Funds**
**2025**
**£**
173,495
41,073
24,631
-
1,049
869|**Total**
**Funds**
**2025**
**£**
214,568
24,631
1,918|**Total Funds**
**2024**
**(note 2a)**
**£**
162,196
20,807
1,889|
|---|---|---|---|
||199,175
41,942|241,117|184,892|
||181,772
39,222|220,994|189,987|
||181,772
39,222|220,994|189,987|
||17,403
2,720|20,123|(5,095)|
||17,403
2,720
326,361
40,007|20,123
366,368|(5,095)
371,463|
||343,764
42,727|386,491|366,368|
The notes on pages 8 to 15 form part of these financial statements.
7
## **ST JOHN'S LINDOW PAROCHIAL CHURCH COUNCIL BALANCE SHEET at 31 December 2025**
|**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**|**2025**
**£**
285,000
30,944
71,727
6,831
109,502
(8,011)
101,491
386,491
42,727
343,764
386,491|**2024**
**£**
285,000
28,775
81,397
9,146|
|---|---|---|
|||119,318
(37,950)|
|||81,368|
|||366,368|
|||40,007
326,361|
|||366,368|
Approved by the Parochial Church Council on 12 April 2026 and signed on its behalf by:-
Phil Edgington ( Chairman)
Mr John Walsh (Hon Treasurer)
The notes on pages 8 to 15 form part of these financial statements.
8
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
## **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.
9
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
## **Investments**
Investments are valued at market value at 31 December.
## **2a 2024 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**
**2024**
**£**
**Restricted**
**Funds**
**2024**
**£**
148,846
13,350
20,807
-
642
1,247|**Total**
**Funds**
**2024**
**£**
162,196
20,807
1,889|
|---|---|---|
||170,295
14,597|184,892|
||175,154
14,833|189,987|
||175,154
14,833|189,987|
||(4,859)
(236)|(5,095)|
||(4,859)
(236)
331,220
40,243|(5,095)
371,463|
||326,361
40,007|366,368|
10
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
|**INCOME**
**2b**
**Income**
Planned Giving
Tax recoverable
Collectons (open plate)
Sundry donatons
Donated Services|**Unrestr’d**
**Funds**
**£**
112,835
30,157
2,343
28,160
-
173,495|**Restricted**
**Funds**
**£**
-
-
-
26,999
14,074
41,073|**Total Funds**
**2025**
**2024**
**£**
**£**
112,835
114,448
30,157
25,477
2,343
1,296
55,159
7,625
14,074
13,350
214,568
162,196|**Total Funds**
**2025**
**2024**
**£**
**£**
112,835
114,448
30,157
25,477
2,343
1,296
55,159
7,625
14,074
13,350
214,568
162,196|
|---|---|---|---|---|
|||||162,196|
**Donated Services :** The PCC is grateful to Lindow Ministry Trust for providing the services of the Ministry Trainees, valued at £14,074.
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**
**£**
13,046
4,396
7,189
-
24,631
1,049
199,175|**Restricted**
**Funds**
**£**
-
-
-
-
869
41,942|**Total Funds**
**2025**
**£**
**2024**
**£**
13,046
16,078
4,396
3,849
7,189
880
-
-
24,631
20,807
1,918
1,889
241,117
184,892|**Total Funds**
**2025**
**£**
**2024**
**£**
13,046
16,078
4,396
3,849
7,189
880
-
-
24,631
20,807
1,918
1,889
241,117
184,892|
|---|---|---|---|---|
|||||20,807|
|||||1,889|
|||||184,892|
11
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
## **3 EXPENDITURE**
|**Grants**(analysed below)
**Analysis of Church Actvites**
**Ministry**
Diocesan Parish Share
Associate Minister – salary
Associate Minister – training
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**
**£**
13,500
4,000
91,152
-
-
9,595
2,604
-
14,074
1,658
-
5,545
-
8,376
-
1,466
2,651
5,224
-
3,661
-
117,082
28,924
32,270
-
850
-
531
-
33,651
-
7,359
-
379
-
7,738
-
1,681
-
7,189
6,298
931
-
181,772
39,222|**Total Funds**|**Total Funds**|
|---|---|---|---|
|||**2025**
**£**|**2024**
**£**|
|||||
|||17,500|10,500|
|||91,152
9,595
2,604
14,074
1,658
5,545
8,376
4,117
5,224
3,661
146,006
32,270
850
531
33,651
7,359
379
7,738
1,681
13,487
931
220,994|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|
12
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
## **Analysis of Grants**
||**Analysis of Grants**|||||
|---|---|---|---|---|---|
|||**2025**|**2024**|_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|1,000|_www.northwestgospelpartnership.com_||
|Ephesian Fund||3,000|-|_www.ephesianfund.org.uk_||
|||13,500|10,500|||
|Saltmine – from Restricted Funds||4,000|-|_www.saltminetrust.org._
_uk_||
|||17,500|10,500|||
|**4**|**STAFF COSTS**||**Unrestricted**|**Restricted**|**Unrestricted**|
||||**2025**|**2025**|**2024**|
||||**£**|**£**|**£**|
||Salaries||30,600|9,500|29,700|
||Life Insurance||155|-|149|
||Pension Contributons||1,515|95|1,485|
||**Total Staf Costs**||32,270|9,595|31,334|
Unrestricted funds expenditure on staff costs comprise of the salary and related employment costs of the church’s Youth, Children’s and Families Minister. Restricted funds expenditure on staff costs comprise of the salary and related employment costs of the church’s Associate Minister who has been engaged for a period of two years with effect from 1 September 2025. 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 of which have been or are members of the PCC; Revd. Simon Gales who retired on 14 November 2025, and Mr Phil Edgington who continues on the PCC. Neither have served 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**|**2025**
**£**|**2024**
**£**|
|---|---|---|---|
|Ministry|Trainees – donated service (see Note 2b)|14,074|13,350|
## **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. Simon Gales the former Vicar of St John’s Lindow was one of 31 Trustees of the CDBF until he resigned on 26 November 2024.
13
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS**
## **For the year ended 31 December 2025**
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.
|||**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Payments to CDBF for Parish Share|91,152|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 2025
Net Book Value – at 1 Jan and 31 Dec 2025|**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|**2025**
**£**
29,137
-
1,807
30,944
**2025**
**£**
8,011
8,011|**2024**
**£**
24,500
2,209
2,066|
|---|---|---|
|||28,775|
|||**2024**
**£**
37,950|
|||37,950|
14
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
## **10 FUNDS**
The restricted funds comprise:
Funds received from disposal of Sale Evangelical church, the use of which was originally restricted to the “repair of fabric (especially including replacement boilers)”. The purpose was broadened in 2024. ‘Scientists in Congregations’, the use of which was restricted to activities promoting the removal of barriers to Christian engagement in science. In 2024 the purpose was broadened to other Projects.
The Associate Minister fund was established for the purpose of funding an Associate Minister post initially to run from 1 September 2025 to 31 August 2027.
In 2024 and 2025 “Other” includes the value attributed to the Ministry Trainees.
|**2025**||||||
|---|---|---|---|---|---|
|**Fund name**|**Brought forward**||**Income**|**Expenditure**|**Funds Carried**|
||**£**||||**Forward**|
||||**£**|**£**|**£**|
|Unrestricted|326,361||199,175|(181,772)|343,764|
|**Restricted**||||||
|Sale / Fabric|16,175||351|(2,650)|13,876|
|Scientsts / Projects|23,832||518|(10,299)|14,051|
|Associate Minister|||26,999|(12,199)|14,800|
|Other|-||14,074|(14,074)|-|
|Total|366,368||241,117|(220,994)|386,491|
|**2024**||||||
|**Fund name**|**Brought**|**Income**|**Expenditure**|**Funds**|**Carried**|
||**forward**|||**Forward**||
||**£**|**£**|**£**||**£**|
|Unrestricted|331,220|170,295|(175,154)|326,261||
|**Restricted**||||||
|Sale / Fabric|15,689|486|-|16,175||
|Scientsts / Projects|24,554|761|(1,483)|23,832||
|Other|-|13,350|(13,350)||-|
|Total|371,463|184,892|(189,987)|366,368||
15
## **THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW NOTES TO THE ACCOUNTS For the year ended 31 December 2025**
|**11**|**ANALYSIS OF NET ASSETS BY FUND**||||
|---|---|---|---|---|
|||**Unrestr’d**|**Restricted**||
|||**Funds**|**Funds**|**Total Funds**|
|||**£**|**£**||
||||||
||Fixed Assets|285,000|-|285,000|
||Current Assets|66,775|42,727|109,502|
||Current Liabilites|(8,011)|-|(8,011)|
||Fund Balance|343,764|42,727|386,491|
|||**Unrestr’d**|**Restricted**|**Total Funds**|
||**2024**|**Funds**|**Funds**|**2024**|
|||**£**|**£**|**£**|
||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|
16
## **INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST JOHN’S, LINDOW For the Year ended 31 December 2025**
We report to the Parochial Church Council (PCC) on our examination of the financial statements for the year ended 31 December 2025 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
12 April 2026
______________
17