ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Financial Statements for the year ended 31 December, 2022
Charity Number: 1140781
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER, 2022
| CONTENTS | PAGE |
|---|---|
| Trustees annual report | 1 |
| Total receipts and payments account | 5 |
| Building fund | 8 |
| Ministry fund | 9 |
| General Fund (St. Andrew) | 10 |
| St. Andrews Project | 11 |
| Statement of assets and liabilities | 12 |
| Notes to the financial statements | 13 |
| Independent examiners report | 17 |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2022
St. John’s Church is situated on London Road, Carlisle. It is part of the Diocese of Carlisle within the Church of England.
The correspondence address is: - St. John the Evangelist Church, Close Street, Carlisle CA1 2HA. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission under Charity number 1140781.
PCC Members who are presently serving are as follows: - Ex Officio Churchwardens: - Deanery Synod – Elected members: - Moray Henderson Position Vacant Incumbent: - Position Vacant PCC Secretary: - Position Vacant Elected Members: - Margaret Bell – Vice Chairman David Cathcart - Elected 12[th] May 2021 John Fergie – Elected 12[th] May 2021 Stuart Langhorn – Elected 12[th] May 2021 (PCC Treasurer) Rob McWilliams – Elected 27[th] April 2022 Giles Wilson – Elected 27[th] April 2022
The position of PCC Secretary is currently vacant but Minute taking and necessary administrative duties are undertaken by a PCC member. Clerical assistance is also provided by non-PCC members. The process for appointing a full time Priest in Charge is currently in progress.
Structure, governance and management
The method of appointment of PCC Members is set out in the Church Representation Rules. At St. John’s the membership of the PCC consists of the Incumbent (Vicar), Churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll and stand for election to PCC and Deanery Synod. PCC Members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of PCC are to be spent. The PCC meet bi-monthly as well as meetings on a specific topic as requested during the year, with an attendance of almost 100% at most meetings.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St. John’s and St. Andrew’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within the parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2022
When planning our activities for the year, the Priest in Charge and PCC consider ways to engage all members of the community to live out their faith as part of our community through:
Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus. Provision of pastoral care for people resident in the parish and church members resident outside. The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.
Mission Community
As part of the policy of the Diocese of Carlisle whereas all parishes join a Mission Community as part of their ecumenical strategy the Parish of St. John the Evangelist entered into a community with the Parish of St. John the Evangelist, Houghton and St. Peter, Kingmoor. This was commissioned in September 2019 by the Lord Bishop of Carlisle. The Mission Community has no legal basis but the churches work together on Mission and Ministry as arranged and required, maintaining their own separate legal basis.
Missionary and Outreach Work
To facilitate this work, it is important that we maintain the fabric of the Church of St. John the Evangelist and its annex, the Church Centre Complex as well as St. Andrew, Botcherby.
During the Interregnum (Vacancy) church members have led and preached in church services. Visiting clergy have conducted Holy Communion services and there have been visiting clergy as well as leaders from other churches who have been invited to preach.
A service was held at St. Andrew’s on Christmas Eve 2022.
Aim and Purposes
St. John the Evangelist Parochial Church Council (PCC) has the responsibility of co-operating with the Priest in Charge in his ministry to the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC is also specifically responsible for the maintenance of the Church Complex in Close Street, Carlisle and St. Andrew’s Church, Wood Street, Botcherby, Carlisle.
Parish Boundaries
From 1st February 2013 our parish boundary was extended to include the Botcherby area of the city. A pastoral order was drawn up and approved by the Church Commissioners following approval by the Bishop and PCC. A mission church St. Andrew’s also became the responsibility of St. John’s PCC.
Achievements and Performance
Worship and Prayer
The PCC are keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2022
Recent years have been successful in re-ordering the church with substantial changes to the internal layout, the removal of pews and choir stalls. This has opened up many new exciting opportunities to engage with many diverse sections of the community and voice an expression of our faith not previously available to us. New ideas are coming all the time and the PCC maintains a constructive attitude to widening exposure to God’s Word.
All are welcome to attend our regular services. As at April 2022 there were 48 parishioners on the Church Electoral Roll, 32 of which are not resident within the parish. Occasional services for baptism, marriage and funerals are also provided.
Deanery Synod
Our Vicar sits on the Deanery Synod along with two elected members. This provides the PCC with an important link between the parish and the wider structures of the church.
Church Centre Complex
We want our church always to be available to our community. Regular lettings take place. The Churchwardens maintain a constant watch over the fabric of the buildings and equipment. As issues arise, they report to PCC. By so doing, routine maintenance can be carried out and, it is hoped, avoid the need for emergency works and the additional expense that would incur.
Pastoral Care
Catering facilities in the Church Centre are monitored to ensure they adhere to a stringent standard of health and safety. This allows us to continue the regular ‘food and fellowship’ social functions. Some members of our parish are unable to attend church due to sickness or age. Our Vicar has visited all church members who have requested it, to celebrate Holy Communion with them at their homes or in hospital. Lay members of the congregation also visit all who are visit or unable to get out for any reason to keep them in touch with church life. Any visitor representing the church is DBS checked .
Reserves Policy
It is PCC policy to maintain a balance on unrestricted funds (if possible), which is sufficient to cover emergency situations which may arise from time to time. The balance of £75,186 held on unrestricted funds at the end of the year is sufficient to meet our needs well through 2023.
Mission and Evangelism
Helping those in need is a demonstration of our faith. The PCC continues in its excellent fund-raising efforts. Total receipts were £89,085 of which £205 was Investment Income and of which £700 were restricted donations and sale of equipment. Gift Day yielded £16,215 which was increased by Gift Aid claimed for the continuing work at both churches.
Restricted Donations are shown in the Financial Statements as ‘Haggai’ and ‘St Andrew’s Project Fund’ which are used solely for Building maintenance purposes and the St Andrew’s Project (Phase 2).
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2022
Donors giving through envelopes and standing orders together with cash collections showed an increase from the previous year - £43,689 this past year against £27,940 in the year to 31-12-2021.
In the absence of a PCC Secretary a PCC member takes the Minutes and undertakes any necessary administrative work on a Meeting-to-Meeting basis.
Hiring receipts amounted to £7,253 in the year to 31-12-2022 compared to £140 on the previous year. The increase was mainly due to the church building being used as an NHS Vaccination Centre and the lifting of COVID restrictions.
£73,764 was spent to provide the Christian ministry from St. John’s Church, including the contribution to the Diocesan parish share which was kept at the same amount as the previous year.
The PCC was able to fulfil its payment to the Diocese as offered and pay bills as they arose along with making economies where appropriate. The PCC has increased its offer to the Diocese by 5% for 2023.
An additional £1,080 was spent on the restoration and refurbishment of St. Andrew’s Church. The premises are to be used as part of the Church’s mission in the Botcherby area of the parish principally as a place of worship, a community cinema as well as further outreach purposes.
The net result for the year was an excess of receipts over payments of £14,241 in total and a surplus of £11,854 with regard to the General Fund. Adding bank and deposit balances brought forward at the beginning of the year, the balance carried forward at 31 December on unrestricted funds totalled £75,186.
Volunteers
We would like to thank all the volunteers who work so hard in the church’s mission in our parish. In particular we want to mention all the members of the PCC for their valuable contribution to our ministry and for keeping the church running with assistance from non-PCC members especially during this period of vacancy.
The PCC adopted a Protection Policy as laid out by the Diocese. A safeguarding officer ensures that all the legal and appropriate checks are made for those working with children, young people and vulnerable adults. This is reviewed on an annual basis.
The Trustees declare that they have approved the Trustees’ Report above.
Approved on behalf of the PCC by: -
Margaret Bell (PCC Vice Chairman) ----------------------------29 March 2023
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 5
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
TOTAL RECEIPTS AND PAYMENTS ACCOUNT
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| INCOMING RESOURCES FROM DONORS | |||
| Free will offerings | 6,720 | 7,315 | |
| Cash collections | 36,969 | 20,625 | |
| Gift aid | 11,844 | 9,571 | |
| ______ | ______ | ||
| 55,533 | 37,511 | ||
| OTHER VOLUNTARY INCOMING RESOURCES | |||
| Gift day general purpose | 1 | 16,215 | 30,040 |
| Missions and charities | 3,291 | 393 | |
| Donations | 2 | 773 | 3,391 |
| Social and fundraising events | 3 | - | - |
| Haggai | 700 | 600 | |
| Ministry Fund | 4,514 | - | |
| Grants | 4 | - | - |
| ______ | ______ | ||
| 25,493 | 34,424 | ||
| INCOME FROM TRUSTS AND INVESTMENTS | |||
| Interest received | 5 | 48 | 2 |
| Trust interest | 157 | 36 | |
| ______ | ______ | ||
| 205 | 38 | ||
| INCOME FROM CHARITABLE AND | |||
| ANCILLARY TRADING | |||
| Wedding and funeral fees | 601 | 532 | |
| Hirings | 7,253 | 140 | |
| Other/Credits | 6 | - | 500 |
| ______ | ______ | ||
| 7,854 | 1,172 | ||
| ______ | ______ | ||
| TOTAL RECEIPTS | 89,085 | 73,145 | |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 6
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
TOTAL RECEIPTS AND PAYMENTS ACCOUNT
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| PAYMENTS | £ | £ | |
| GRANTS | |||
| Missions, charities and relief agencies | 7 | 6,044 | 2,223 |
| ACTIVITIES DIRECTLY RELATING TO | |||
| THE WORK OF THE CHURCH | |||
| Parish share | 40,000 | 40,000 | |
| Church running expenses | 8 | 11,033 | 13,984 |
| Clergy expenses and housing | 9 | 546 | 1,229 |
| Cost of services | 10 | 532 | 508 |
| Social meetings | 3A | - | - |
| Buildings and new equipment | 11 | 1,312 | 10,712 |
| Hall running costs | 12 | 12,961 | 7,493 |
| Youth Work | 13 | 433 | 2 |
| Hall Administration | 14 | 903 | 1,518 |
| ______ | ______ | ||
| 67,720 | 75,446 | ||
| BUILDING PROJECT | |||
| St Andrews | 11 | 1,080 | 3,840 |
| ______ | ______ | ||
| TOTAL PAYMENTS | 74,844 | 81,509 | |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 7
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
TOTAL RECEIPTS AND PAYMENTS ACCOUNT
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| TOTAL EXCESS OF (PAYMENTS OVER RECEIPTS)/ | |||
| RECEIPTS OVER PAYMENTS | 14,241 | (8,364) | |
| (Add)/Less:Excess of receipts over payments/ (excess of | |||
| Payments over receipts included in other funds) | |||
| Building Fund | (342) | (1,038) | |
| Ministry Fund | 4,129 | - | |
| General Fund (St Andrew) | (320) | (563) | |
| St Andrew’s Project | (1,080) |
(11,106) | |
| __ | __ | ||
| 2,387 | (12,707) | ||
| ______ | ______ | ||
| 11,854 | 4,343 | ||
| General Fund balance at 1 January 2022 | 15 | 58,567 | 54,224 |
| ______ | ______ | ||
| GENERAL FUND BALANCE AT 31 December 2022 | 70,421 | 58,567 | |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 8
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
Building Fund (Restricted Fund)
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Haggai | 600 | 600 | |
| Sale of Wood and Equipment | 100 | - | |
| ______ | ______ | ||
| 700 | 600 | ||
| PAYMENTS | |||
| Church Lightning Conductor | 1,042 | - | |
| Roofing and gutters | - | 1,464 | |
| Hall fire alarm systems | - | 7,440 | |
| ______ | ______ | ||
| (1,042) | (8,904) | ||
| _____ | _____ | ||
| Excess of Payments over Receipts | (342) | (8,304) | |
| Fund balance at 1 January 2022 | 959 | 1,997 | |
| Transfer from St Andrew’s Project Fund | - | 7,266 | |
| _____ | _____ | ||
| Fund Balance at 31 December 2022 | 15 | 617 | 959 |
| ====== | ====== |
Page 9
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
Ministry Fund
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Rainbow Club Money | 4,514 | - | |
| ______ | _ | ||
| 4,514 | - | ||
| PAYMENTS | |||
| Rainbow Club Expenses | 385 | - | |
| _____ | _ | ||
| (385) | - |
||
| ______ | ______ | ||
| Excess receipts over payments | 4,129 | - | |
| Fund balance as at 1 January 2022 | 531 | 531 | |
| ______ | ______ | ||
| Fund Balance at 31 December 2022 | 15 | 4,660 | 531 |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 10
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
General Fund (St. Andrew)
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Donation | 20 | - | |
| ______ | _ | ||
| 20 | |||
| PAYMENTS | |||
| General Running Expenses | |||
| Water, heat & light | 1,340 | 1,563 | |
| _____ | _ | ||
| (1,340) | (1,563) |
||
| ______ | ______ | ||
| Excess receipts over payments | (1,320) | (1,563) | |
| Fund balance as at 1 January 2022 | 425 | 988 | |
| Transfer from General Fund | 1,000 | 1,000 | |
| ______ | ______ | ||
| Fund Balance at 31 December 2022 | 15 | 105 | 425 |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 11
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
St. Andrews Project (Restricted Fund)
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Grant | - | - | |
| ______ | _ | ||
| - | - | ||
| PAYMENTS | |||
| Expenses | 1,080 | 3,840 | |
| _ | _ | ||
| (1,080) | (3,840) | ||
| ______ | _ | ||
| Excess receipts over payments | (1,080) | (3,840) | |
| Fund balance as at 1 January 2022 | 14,072 | 25,178 | |
| Transfer to Building Fund | - | (7,266) | |
| ______ | ______ | ||
| Fund Balance at 31 December 2022 | 15 | 12,992 | 14,072 |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 12
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER, 2022
| Note | 2 0 2 2 | 2 0 2 1 | |
|---|---|---|---|
| £ | £ | ||
| MONETARY ASSETS | |||
| CASH BALANCES | |||
| Royal Bank of Scotland | 88,736 | 74,495 | |
| Royal Bank of Scotland Deposit Account | 59 | 59 | |
| ______ | ______ | ||
| 88,795 | 74,554 | ||
| ====== | ====== | ||
| REPRESENTED BY: | |||
| Unrestricted funds: | |||
| General fund (St. John) | 15 | 70,421 | 58,567 |
| Ministry fund | 15 | 4,660 | 531 |
| General fund (St Andrew) | 15 | 105 | 425 |
| ______ | ______ | ||
| 75,186 | 59,523 | ||
| Restricted funds: | |||
| Building fund | 15 | 617 | 959 |
| St Andrew Project | 15 | 12,992 | 14,072 |
| ______ | ______ | ||
| 13,609 | 15,031 | ||
| ______ | ______ | ||
| 88,795 | 74,554 | ||
| ====== | ====== |
Approved by the Parochial Church Council on 29 March, 2023 and signed on its behalf by: -
…………………………. Chairman
…………………………. Member
Page 13
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
NOTES TO THE ACCOUNTS
| 2 0 2 2 | 2 0 2 1 | ||
|---|---|---|---|
| £ | £ | ||
| 1. | GIFT DAY | ||
| General purpose | 16,215 | 30,040 | |
| ______ | ______ | ||
| 16,215 | 30,040 | ||
| ====== | ====== | ||
| 2. | DONATIONS | ||
| Anonymous Donations | 20 | 3,366 | |
| Online Donations | 20 | 25 | |
| In mem. Doreen Kitching Decd. | 200 | - | |
| Living Word | 200 | - | |
| Mums & Toddlers | 313 | - | |
| St. Aidan’s Church Carlisle Ladies Group | 20 | - | |
| ______ | _ | ||
| 773 | 3,391 | ||
| ====== | ======= | ||
| 3. | SOCIAL AND FUNDRAISING EVENTS | ||
| _____ | _____ | ||
| - | - | ||
| ===== | ===== | ||
| 4. | GRANTS | ||
| ______ | ______ | ||
| - | - | ||
| ====== | ===== | ||
| 5. | OLIVE GRAHAM MEMORIAL TRUST | ||
| Balance at 1 January 2021 | 3,669 | 3,667 | |
| Add interest | 48 | ||
| ______ | ______ | ||
| BALANCE AT 31 DECEMBER 2022 | 3,717 | 3,669 | |
| ====== | ==== | ||
| 6. | OTHER INCOME/CREDITS | ||
| Utility Credit | - | 500 | |
| ______ | ______ | ||
| - | 500 | ||
| ====== | ===== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 14
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
NOTES TO THE ACCOUNTS
| 2 0 2 2 | 2 0 2 1 | ||
|---|---|---|---|
| £ | £ | ||
| 7. | MISSIONARY AND OTHER GRANTS | ||
| Leprosy mission | 378 | 241 | |
| Crosslinks | - | 1,780 | |
| Living Word | 499 | - | |
| C.P.A.S. | 66 | - | |
| L.C.M. | 1,025 | - | |
| Langham Partnership | 50 | - | |
| The Royal British Legion | - | 50 | |
| Carlisle Baptist Church | 50 | - | |
| Carlisle Food Bank | 890 | - | |
| Christian Aid | 69 | - | |
| Compassion UK | 37 | - | |
| NISCU | 55 | - | |
| NWGP | 890 | - | |
| OM | 121 | - | |
| Samaritans Purse | 128 | - | |
| Ukraine Appeal | 470 | - | |
| Retirement Gift-Rev. S Donald | 310 | - | |
| Funeral Donations | 1,006 | - | |
| Linton Street Fire Appeal | - | 152 | |
| _____ | ______ | ||
| 6,044 | 2,223 | ||
| ===== | ===== | ||
| 8. | CHURCH RUNNING EXPENSES | ||
| Gas | 1,588 | 655 | |
| Electricity | 792 | 474 | |
| Water | 363 | 255 | |
| Insurance | 5,286 | 5,320 | |
| Repairs and maintenance | 377 | 4,762 | |
| Cleaning | 1,287 | 955 | |
| St Andrews | 1,340 | 1,563 | |
| ______ | ______ | ||
| 11,033 | 13,984 | ||
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 15
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2022
NOTES TO THE ACCOUNTS
| 2 0 2 2 | 2 0 2 1 | ||
|---|---|---|---|
| £ | £ | ||
| 9. | CLERGY EXPENSES AND HOUSING | ||
| Broadband and Landline | 275 | 403 | |
| Books and Teaching Materials | - | 9 | |
| Printing & Stationery | 271 | 817 | |
| ______ | ______ | ||
| 546 | 1,229 | ||
| ====== | ====== | ||
| 10. | COST OF SERVICES | ||
| Copyright licence | 532 | 508 | |
| ______ | ______ | ||
| 532 | 508 | ||
| ====== | ====== | ||
| 11. | BUILDINGS AND NEW EQUIPMENT | ||
| Church Lightning Conductor | 1,042 | - | |
| Church Kitchen Water Boiler (Sink) | 270 | - | |
| Hall Boiler | - | 3,272 | |
| Hall fire alarm system | - | 7,440 | |
| St Andrew’s Project (Phase 2) | 1,080 | 3,840 | |
| _ | _____ | ||
| 2,392 | 14,552 | ||
| ======= | ===== | ||
| 12. | HALL RUNNING COSTS | ||
| Insurance | 5,286 | 5,319 | |
| Electricity | 607 | 463 | |
| Gas | 413 | 160 | |
| Water | 421 | 134 | |
| Cleaning | 1,287 | 955 | |
| Repairs & Maintenance | 4,947 | 462 | |
| _____ | _____ | ||
| 12,961 | 7,493 | ||
| ===== | ===== | ||
| 13. | YOUTH WORK | ||
| Interest Transferred to Olive Graham Trust | 48 | 16 | |
| Rainbow Club | 385 | - | |
| _____ | _____ | ||
| 433 | 16 | ||
| ===== | ===== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 16
FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2022
NOTES TO THE ACCOUNTS
| 2 0 2 2 | 2 0 2 1 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| 14. | ADMINISTRATION EXPENSES | ||||
| FWO envelopes | 76 | - | |||
| Data protection | 35 | 35 | |||
| Audit fee | 114 | 108 | |||
| NISCU Internet | 620 | 600 | |||
| Quinquennial Inspection | - | 775 | |||
| Stationary and Toner | 58 | - | |||
| _____ | _____ | ||||
| 903 | 1,518 | ||||
| ===== | ===== | ||||
| 15. | BALANCE OF FUNDS | ||||
| As at | Movement | Transfers | As at | ||
| 1 Jan | in year | 31 Dec | |||
| 2022 | 2022 | ||||
| Unrestricted funds: | |||||
| General Fund (St. John) | 58,567 | 11,854 | - | 70,421 | |
| Ministry Fund | 531 | 4,129 | - | 4,660 | |
| General Fund (St Andrew) | 425 | (320) | - |
105 | |
| Restricted funds: | |||||
| Building Fund | 959 | (342) | - | 617 | |
| St Andrew Project | 14,072 | (1,080) | - | 12,992 | |
| ______ | ______ | ______ | ______ | ||
| 74,554 | 14,241 | - |
88,795 | ||
| ====== | ====== | ====== | ====== |
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL Page 17 CHURCH COUNCIL OF ST. JOHN THE EVANGELIST, CARLISLE
I report to the trustees on my examination of the financial statements of St. John The Evangelist, Carlisle (the Trust) for the year ended 31 December 2022.
Responsibilities and Basis of Report
As the charity trustees of the Trust, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in respect of the trust as required by section 130 of the Charities Act or
-
the financial statements do not accord with the accounting records
I 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 financial statements to be reached.
Stuart Farrer BA(Hons), FCA, DChA Independent Examiner
Saint & Co., Chartered Accountants Sterling House Wavell Drive, Rosehill Carlisle, Cumbria CA1 2SA
29 March, 2023