ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Financial Statements for the year ended 31 December 2024
Charity Number: 1140781
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
| 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 2024
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:Priest in Charge: Rev. Tudor Boddam-Whetham – Chairman Churchwardens:Stuart Langhorn – also PCC Treasurer Deanery Synod – Elected members David Cathcart – Vice Chairman Moray Henderson Elected Members:Margaret Bell – Vice Chairman – Retired 13[th] May 2024 Julie Durham – Elected 13[th] May 2024 Abigail Rothwell – Elected 13[th] May 2024 Giles Wilson A PCC Secretary was appointed in February 2024 who is not a PCC member.
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 Priest in Charge, 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 meets either monthly or 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 2024
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.
Church members and a retired member of the clergy with a PTO assist the Priest in Charge in his ministry by leading and preaching in church services. There have been visiting clergy as well as members from other churches who have been invited to preach.
Services were held at St. Andrew’s on Good Friday, Christmas Eve and a Holy Communion Service on Christmas Day during 2024. Other events were also held as well as a weekly ‘warm spot’ café.
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 1[st] 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.
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.
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
All are welcome to attend our regular services. As at April 2024 there were 56 parishioners on the Church Electoral Roll, 34 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 Priest in charge 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 unwell or unable to get out for any reason to keep them in touch with church life. Any Visitor representing the church is DBS checked and receives the necessary Safeguarding training.
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 £105,737 held on unrestricted funds at the end of the year is sufficient to meet our needs well through 2025.
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 £133,388 of which £1,391 was Investment Income and of which £10,382 were Restricted Donations, Fundraising and Grants. Gift Day yielded £29,285 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 (Phase2). Donors giving through envelopes and standing orders together with cash collections showed an increase from the previous year - £51,858 this past year against £47,224 in the year to 31-12-2023. A PCC Secretary was appointed to take Minutes and undertake any further administrative tasks on behalf of PCC in February 2024. The appointee is not a member of the PCC.
Hiring receipts amounted to £ 12,157 in the year to 31-12-2024 compared to £10,375 on the previous year. The increase was mainly due to the church building being used as a NHS Vaccination Centre and the increased use of the Church Hall.
£104,914 was spent to provide the Christian ministry from St. John’s Church, including the contribution to the Diocesan Ministry Offer which was increased by 4% on the previous year.
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
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 3% for 2025. The PCC pays its contribution to the Diocese via The Ephesian Fund.
An amount of £1,485 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 as well as further outreach purposes. Grants totalling £1,180 were received from Cumberland Council and Riverside to fund expenditure on community activities held at the church.
St. John’s reroofed the Hall Lounge and Kitchen as well as the replacement of some ridging tiles. New Fire door Magnets were also fitted in the Hall. A Grant of £8,300 was received from the Diocesan ‘Buildings for Mission’ Fund towards the re-roofing.
The net result for the year was an excess of Income over Expenditure of £22,542 in total and a surplus of £27,681 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 £105,737.
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 the invaluable assistance of non PCC members.
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:
Rev. Tudor Boddam-Whetham (PCC Chairman) ----------------------------2025
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 5
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TOTAL RECEIPTS AND PAYMENTS ACCOUNT
| Note | 2 0 2 4 | 2 0 2 3 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| INCOMING RESOURCES FROM DONORS | |||
| Free will offerings | 4,900 | 7,840 | |
| Cash collections and bank credits | 46,958 | 39,384 | |
| Gift aid | 18,126 | 13,449 | |
| ______ | ______ | ||
| 69,984 | 60,673 | ||
| OTHER VOLUNTARY INCOMING RESOURCES | |||
| Gift day general purpose | 1 | 29,285 | 15,530 |
| Missions and charities | 2,179 | 1,198 | |
| Donations | 2 | 4,379 | 653 |
| Social and fundraising events | 3 | 1,318 | 694 |
| Haggai | 650 | 750 | |
| Ministry Fund | 30 | - | |
| Grants | 4 | 9,480 | 4,446 |
| Legacy | - | 1,000 | |
| ______ | ______ | ||
| 47,321 | 24,271 | ||
| INCOME FROM TRUSTS AND INVESTMENTS | |||
| Trust interest | 5 | 200 | 171 |
| Interest received | 1,191 | 905 | |
| ______ | ______ | ||
| 1,391 | 1,076 | ||
| INCOME FROM CHARITABLE AND | |||
| ANCILLARY TRADING | |||
| Wedding and funeral fees | 689 | 167 | |
| Hirings | 12,158 | 10,375 | |
| Other/Credits | 6 | 1,845 | 1,536 |
| ______ | ______ | ||
| 14,692 | 12,078 | ||
| ______ | ______ | ||
| TOTAL RECEIPTS | 133,388 | 98,098 | |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TOTAL RECEIPTS AND PAYMENTS ACCOUNT (continued)
| Note | 2 0 2 4 | 2 0 2 3 |
|
|---|---|---|---|
| PAYMENTS | £ | £ | |
| GRANTS | |||
| Missions, charities and relief agencies | 7 | 5,732 | 3,519 |
| ACTIVITIES DIRECTLY RELATING TO | |||
| THE WORK OF THE CHURCH | |||
| Ministry offer | 43,680 | 42,000 | |
| Church running expenses | 8 | 23,628 | 25,158 |
| Clergy expenses and housing | 9 | 1960 | 562 |
| Cost of services | 10 | 958 | 1,032 |
| Social meetings | 3A | 300 | - |
| Buildings and new equipment | 11 | 16,397 | 12,518 |
| Hall running costs | 12 | 14,085 | 13,291 |
| Children’s, Youth and Disability Work | 13 | 1,466 | 1,423 |
| Hall Administration | 14 | 1,155 | 761 |
| ______ | ______ | ||
| 103,629 | 96,745 | ||
| BUILDING PROJECT | |||
| St Andrews | 11 | 1,485 | 1,300 |
| ______ | ______ | ||
| TOTAL PAYMENTS | 110,846 | 101,564 | |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 7
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
TOTAL RECEIPTS AND PAYMENTS ACCOUNT (continued)
| Note | 2 0 2 4 | 2 0 2 3 | |
|---|---|---|---|
| £ | £ | ||
| TOTAL EXCESS OF (PAYMENTS OVER RECEIPTS)/ | |||
| RECEIPTS OVER PAYMENTS | 22,542 | (3,466) | |
(Add)/Less:Excess of receipts over payments/ (excess of |
|||
| Payments over receipts included in other funds) | |||
| Building Fund | (5,170) | (6,022) | |
| Ministry Fund | (955) | (1,734) | |
| General Fund (St Andrew) | (2,674) | (1,496) | |
| St Andrew’s Project | (1,485) | (1,300) |
|
| _ | __ | ||
| (10,284) | (10,552) | ||
| _ | __ | ||
| Excess of receipts over payments on General Fund | 32,826 | 7,085 | |
| Transfers to / (from) General Fund (St John) | (5,145) | (2,000) | |
| General Fund balance at 1 January 2024 | 15 | 75,506 | 70,421 |
| ______ | ______ | ||
| GENERAL FUND BALANCE AT 31 December 2024 | 103,187 | 75,506 | |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 8
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Building Fund (Restricted Fund)
| Note | 2 0 2 4 | 2 0 2 3 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Haggai | 650 | 600 | |
| Donation – Amicus Group | - | 150 | |
| Legacy – Michael Watson Decd. | - | 1,000 | |
| Gift Aid | 142 | - | |
| Grant – LED Challenge | - | 128 | |
| Grant – Carlisle Diocesan Board of Finance | 8,300 | 2,988 | |
| Rainbow Club – Coffee Mornings/Summer Lunch | 1,290 | 475 | |
| Rainbow Club – Beetle Drive | - | 160 | |
| Rainbow Club – Harvest Donations | - | 30 | |
| Rainbow Club – Christmas Donations | - | 29 | |
| ______ | ______ | ||
| 10,382 | 5,560 | ||
| PAYMENTS | |||
| Hall roofing | 14,736 | - | |
| Roofing and gutters | - | 2,490 | |
| Hall Electrical fittings and bulbs | - | 9,092 | |
| Hall fire door magnets | 816 | - | |
| ______ | ______ | ||
| 15,552 | 11,582 | ||
| ______ | ______ | ||
| Excess of Payments over Receipts | (5,170) | (6,022) | |
| Fund balance at 1 January 2024 | 1,061 | 617 | |
| Transfer from St Andrew’s Project Fund | 3,000 | 6,466 | |
| Transfer from St John’s General Fund | 2,500 | - | |
| ______ | ______ | ||
| Fund Balance at 31 December 2024 | 15 | 1,391 | 1,061 |
| ====== | ====== |
Page 9
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Ministry Fund
| Note | 2 0 2 4 | 2 0 2 3 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Sale of advent books | 30 | - | |
| ______ | _ | ||
| 30 | - | ||
| PAYMENTS | |||
| Rainbow Club Expenses | 929 | 1,254 | |
| Clergy Interview Expenses | - | 88 | |
| Licensing Service Expenses | - | 392 | |
| Transfer general fund (St John) | 56 | - | |
| _____ | ______ | ||
| 985 | 1,734 | ||
| _____ | ______ | ||
| Excess payments over receipts | (955) | (1,734) | |
| Fund balance as at 1 January 2024 | 2,926 | 4,660 | |
| ______ | ______ | ||
| Fund Balance at 31 December 2024 | 15 | 1,971 | 2,926 |
| ====== | ====== |
Page 10
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
General Fund (St. Andrew)
| Note | 2 0 2 4 | 2 0 2 3 |
|
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Donation | 157 | - | |
| Hiring | - | 24 | |
| Social Events | 28 | - | |
| Gift Aid | 15 | - | |
| Grant – Botcherby Centre | - | 1,330 | |
| Grant – Cumberland Council | 980 | - | |
| Grant – Riverside | 200 | - | |
| ______ | _ | ||
| 1,380 | 1,354 | ||
| PAYMENTS | |||
| General Running Expenses | |||
| Water, heat & light | 3,383 | 1,914 | |
| Botcherby Brew Expenses | 672 | 936 | |
| _____ | ______ | ||
| (4,055) | (2,850) | ||
| _____ | ______ | ||
| Excess receipts over payments | (2,675) | (1,496) | |
| Fund balance as at 1 January 2024 | 609 | 105 | |
| Transfer from General Fund | 2,645 | 2,000 | |
| ______ | ______ | ||
| Fund Balance at 31 December 2024 | 15 | 579 | 609 |
| ====== | ====== |
Page 11
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
St. Andrews Project (Restricted Fund)
| Note | 2 0 2 4 | 2 0 2 3 | |
|---|---|---|---|
| £ | £ | ||
| RECEIPTS | |||
| Income | - | - | |
| ______ | _ | ||
| - | - | ||
| PAYMENTS | |||
| Expenses | 1,485 | 1,300 | |
| _____ | ______ | ||
| (1,485) | (1,300) | ||
| _____ | ______ | ||
| Excess receipts over payments | (1,485) | (1,300) | |
| Fund balance as at 1 January 2024 | 5,225 | 12,991 | |
| Transfer to Building Fund | (3,000) | (6,466) | |
| ______ | ______ | ||
| Fund Balance at 31 December 2024 | 15 | 740 | 5,225 |
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024
| Note | 2 0 2 4 | 2 0 2 3 | |
|---|---|---|---|
| £ | £ | ||
| MONETARY ASSETS | |||
| CASH BALANCES | |||
| Royal Bank of Scotland | 107,808 | 85,267 | |
| Royal Bank of Scotland Deposit Account | 60 | 60 | |
| ______ | ______ | ||
| 107,868 | 85,327 | ||
| ====== | ====== | ||
| REPRESENTED BY: | |||
| Unrestricted funds: | |||
| General fund (St. John) | 15 | 103,187 | 75,506 |
| Ministry fund | 15 | 1,971 | 2,926 |
| General fund (St Andrew) | 15 | 579 | 609 |
| ______ | ______ | ||
| 105,737 | 79,041 | ||
| ______ | ______ | ||
| Restricted funds: | |||
| Building fund | 15 | 1,391 | 1,061 |
| St Andrew’s Project | 15 | 740 | 5,225 |
| ______ | ______ | ||
| 2,131 | 6,286 | ||
| ______ | ______ | ||
| ______ | ______ | ||
| 107,868 | 85,327 | ||
| ====== | ====== |
Approved by the Parochial Church Council on ……………………….. 2025 and signed on its behalf by: -
…………………………. Chairman
…………………………. Member
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
| 2 0 2 4 | 2 0 2 3 | ||
|---|---|---|---|
| £ | £ | ||
| 1. | GIFT DAY | ||
| General purpose | 29,285 | 15,530 | |
| ______ | ______ | ||
| 29,285 | 15,530 | ||
| ====== | ====== | ||
| 2. | DONATIONS | ||
| Anonymous Donations | 1,000 | 403 | |
| In Memory Joyce Bell Decd | 104 | - | |
| In memory David Norris Decd | 133 | - | |
| In memory David Singleton Decd | 183 | - | |
| In memory Elizabeth Wilson Decd | 500 | - | |
| Online Donations | 1,885 | 250 | |
| Board games | 218 | - | |
| Hiring refreshments | 90 | - | |
| Living word | 200 | - | |
| Botcherby brew | 50 | - | |
| Christmas service – St Andrew’s | 11 | - | |
| Explorers | 5 | - | |
| ______ | _ | ||
| 4,379 | 653 | ||
| ====== | ======= | ||
| 3. | SOCIAL AND FUNDRAISING EVENTS | ||
| Rainbow club events | 1,290 | 694 | |
| St Andrew’s – Shrove Tuesday | 8 | - | |
| St Andrew’s Community Cinema Float | 20 | - | |
| _____ | _____ | ||
| 1,318 | 694 | ||
| ===== | ===== | ||
| 3a | Booking fee | 300 | - |
| ===== | ===== | ||
| 4. | GRANTS | ||
| Botcherby Centre | - | 1,330 | |
| Carlisle Diocesan Board of Finance – LED Challenge | - | 128 | |
| Carlisle Diocesan Board of Finance – LED | - | 2,988 | |
| Carlisle Diocesan board of finance - Roof | 8,300 | 694 | |
| Cumberland Council – St Andrew’s | 980 | 694 | |
| Riverside – St Andrew’s community BBQ | 200 | 694 | |
| ______ | ______ | ||
| 9,480 | 4,446 | ||
| ====== | ===== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
Page 14
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
| 2 0 2 4 | 2 0 2 3 | ||
|---|---|---|---|
| £ | £ | ||
| 5. | OLIVE GRAHAM MEMORIAL TRUST | ||
| Balance at 1 January 2024 | 3,888 | 3,717 | |
| Add interest | 200 | 171 | |
| ______ | ______ | ||
| BALANCE AT 31 DECEMBER 2024 | 4,088 | 3,888 | |
| ====== | ===== | ||
| 6. | OTHER INCOME/CREDITS | ||
| Insurance Rebate | 839 | 1,536 | |
| Bank Charge refund | 20 | - | |
| Electricity credit | 986 | - | |
| ______ | ______ | ||
| 1,845 | 1,536 | ||
| ====== | ===== | ||
| 7. | MISSIONARY AND OTHER GRANTS | ||
| Leprosy Mission | 354 | 341 | |
| Living Word | 583 | - | |
| C.P.A.S. | 64 | 55 | |
| L.C.M. | 67 | 73 | |
| Langham Partnership | 48 | 82 | |
| Eden Valley Hospice In Memory David Singleton Decd | 63 | - | |
| Carlisle Food Bank | - | 30 | |
| Christian Aid | 59 | 89 | |
| Compassion UK | 64 | 79 | |
| NISCU | 69 | 45 | |
| NWGP | 500 | 423 | |
| OM | 60 | 73 | |
| Samaritans Purse | 61 | 31 | |
| Hebron Church | 1,526 | - | |
| Hospice at Home – In memory Joyce Bell Decd | 104 | - | |
| Carlisle Diocesan Fund | - | 78 | |
| Carlisle Street Pastors | - | 449 | |
| MAF | 465 | 79 | |
| PERN | - | 500 | |
| Wisemans | 69 | 50 | |
| Bible Society | 50 | 1,042 | |
| Houghton PCC | 1,526 | - | |
| _____ | ______ | ||
| 5,732 | 3,519 | ||
| ===== | ===== |
Page 15
ST. JOHN THE EVANGELIST CHURCH, CARLISLE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
| 2 0 2 4 | 2 0 2 3 |
||
|---|---|---|---|
| £ | £ | ||
| 8. | CHURCH RUNNING EXPENSES | ||
| Gas | 8,111 | 11,751 | |
| Electricity | 2,214 | 3,088 | |
| Water | 435 | 437 | |
| Insurance | 6,377 | 5,900 | |
| Repairs and maintenance | 1,548 | 703 | |
| Cleaning | 1,561 | 1,364 | |
| St Andrews | 3,382 | 1,914 | |
| ______ | ______ | ||
| 23,628 | 25,158 | ||
| ====== | ====== | ||
| 9. | CLERGY EXPENSES AND HOUSING | ||
| Broadband and Landline | 549 | 474 | |
| Books and Teaching Materials | 129 | - | |
| Printing & Stationery | 160 | - | |
| Interview Expenses | - | 88 | |
| Motor and travel expenses | 1,122 | - | |
| ______ | ______ | ||
1,960 |
562 | ||
| ====== | ====== | ||
| 10. | COST OF SERVICES | ||
| Copyright licence | 605 | 574 | |
| Communion Cloths | - | 65 | |
| Licensing Service Expenses | - | 393 | |
| Motto cards | 25 | - | |
| Services register | 54 | - | |
| Christmas advertising | 117 | - | |
| Christmas refreshments | 57 | - | |
| Church lunches and student meals | 100 | - | |
| ______ | ______ | ||
| 958 | 1,032 | ||
| ====== | ====== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 16
FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
| 2 0 2 4 | 2 0 2 3 | ||
|---|---|---|---|
| £ | £ | ||
| 11. | BUILDINGS AND NEW EQUIPMENT | ||
| Church visual and sound equipment | 173 | - | |
| Hall fire door magnets | 816 | - | |
| Botcherby Brew | 672 | 936 | |
| Church Electrical Bulbs and Fittings | - | 9,092 | |
| Church External Decorating | - | 2,490 | |
| Hall roofing | 14,736 | - | |
| _ | _____ | ||
| 16,397 | 12,518 | ||
| St Andrew’s Project (Phase 2) | 1,485 | 1,300 | |
| _ | _____ | ||
| 17,882 | 13,818 | ||
| ======= | ===== | ||
| 12. | HALL RUNNING COSTS | ||
| Insurance | 6,377 | 5,900 | |
| Electricity | 1,649 | 1,676 | |
| Gas | 1,638 | 2,681 | |
| Water | 391 | 510 | |
| Cleaning | 1,465 | 1,365 | |
| Repairs & Maintenance | 2,565 | 1,159 | |
| ______ | ______ | ||
| 14,085 | 13,291 | ||
| ====== | ====== | ||
| 13. | CHILDREN’S, YOUTH AND DISABILITY WORK | ||
| Interest Transferred to Olive Graham Trust | 200 | 171 | |
| Rainbow Club | 929 | 1,252 | |
| Explorers | 302 | - | |
| Students | 35 | - | |
| _____ | _____ | ||
| 1,466 | 1,423 | ||
| ===== | ===== |
ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 17
FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
| 2 0 2 4 | 2 0 2 3 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| 14. | HALL ADMINISTRATION EXPENSES | ||||
| Hygiene certificates | 24 | - | |||
| Postages | 34 | - | |||
| Copier repair | 235 | - | |||
| Planning fee | 165 | - | |||
| Bank charge | 20 | - | |||
| Data protection | 35 | 35 | |||
| Audit fee | 126 | 120 | |||
| Internet | 515 | 570 | |||
| Stationery and toner | - | 36 | |||
| _____ | _____ | ||||
| 1,155 | 761 | ||||
| ===== | ===== | ||||
| 15. | BALANCE OF FUNDS | ||||
| As at | Movement | Transfers | As at | ||
| 1 Jan | in year | 31 Dec | |||
| 2024 | 2024 | ||||
| Unrestricted funds: | |||||
| General Fund (St. John) | 75,506 | 32,826 | (5,145) | 103,187 | |
| Ministry Fund | 2,926 | (955) | - | 1,971 | |
| General Fund (St Andrew) | 609 | (2,675) | 2,645 | 579 | |
| Restricted funds: | |||||
| Building Fund | 1,061 | (5,170) | 5,500 | 1,391 |
|
| St Andrew Project | 5,225 | (1,485) | (3,000) | 740 |
|
| ______ | ______ | ______ | ______ | ||
| 85,327 | 22,542 | - | 107,868 | ||
| ====== | ====== | ====== | ====== |
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL Page 18 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 2024.
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 2011 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 2011 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
………………………. 2025