## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER** ## **Charity No. 1144003** **Trustees' Report and Unaudited Accounts** **31 December 2022** **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Contents** ||Pages| |---|---| |Trustees' Annual Report|2| |Independent Examiner's Report|6| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Accounts|9 to 11| |Detailed Statement of Financial Activities|12 to 15| Page 1 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Trustees Annual Report** The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2022. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Charity No. 1144003** ## **Trustees** The following trustees served during the year: Revd. D Chesters, OBE - The Rector and Chairman of the PCC K. Allen P. Avery R. Barlow P. Corner J. Jones T. Leaman J. Maddock O. Nyalatawa S. Oliver D. Rogers ## **Key Management Personnel** |**Key Management Personnel**|| |---|---| |Chair|Revd. David Chester, OBE - The Rector| |The Wardens|Keith Allen, Simon Oliver| |The Readers|Keith Allen| |Secretary|Pete Avery| |Treasurer|Simon Oliver| |Electoral Roll Officer|Loraine Chesters| |Deanery Synod|| |Representative|Rachel Barlow| |Elected Members|Sue Hodson; Gill Wilson; Thomas Wilson;| ||Bridget Fairley; Ottilia Nyakatawa; Jennifer Maddock;| ||Tim Leaman; Jeremy Jones| |**Accountants**|| |Meacher-Jones|| |6 St Johns Court|| |Vicars Lane|| |Chester|| |CH1 1QE|| ## **OBJECTIVES AND ACTIVITIES** The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 200 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to charities in the UK and Republic of Ireland (FRS 102)( effective 1 January 2019". Page 2 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Trustees Annual Report** The Parish has a prime responsibility, within the unity of the Universal Church, to worship Almighty God and to proclaim and witness to His reconciling love. The Church encourages all its members to: * deepen their Christian understanding; - grow and live in Faith; * increase in awareness and fulfilment of their own ministry and service; - share their faith with others so that they too, may know Christ In keeping with Christ's teaching we shall encourage Christian giving so that God's work may be resourced by God's people; giving that is generous, regular, budgeted, proportionate, sacrificial and offered prayerfully and cheerfully. The Parish will continue to seek, welcome and encourage newcomers and visitors to its churches and the the Parish, to help those in need and to develop ecumenical relations. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake for public benefit. A large charity must provide an explanation of its criteria or measures it uses to assess success in the reporting period... A large charity should provide a more detailed explanation of its short-term and long-term aims and objectives... ## **ACHIEVEMENTS AND PERFORMANCE** Achievements and performance for the year have remained in line with the previous year. Church attendances did not decline significantly during this period. The St John's project continues to welcome a large number of visitors throughout the year. The links with the University Free School have strengthened, with the school choir taking part in the annual carol service at Christmas. Further details in the Rector's report. ## **Rector's Report for the year ending 31 December 2022** We opened 2022 on Sunday 1 January with the Feast of the Naming and Circumcision of Jesus. On Friday 6 January we celebrated the Feast of the Epiphany which was followed by Epiphany Sunday and The Baptism of Christ on Sunday 8 January. Once again we commemorated the Holocaust and other examples of Genetic murder on Friday 27 January and the first Baptism of the year on Sunday 29 January. On 31 January we met the Duke’s new Agent Naim and as usual Candlemas Day on 2. February. On Monday 6 February we celebrated Accession Sunday and the opening of the Platinum Jubilee Year of Her Majesty the Queen. We had a special Jubilee Service on 2 June and a Jubilee Eucharist and Lunch on Sunday 5 June. Little did we know what the year would later bring. On Thursday 8 September Her Majesty the Queen died. On Sunday 18 September we held Memorial Eucharist to remember and honour Her Late Majesty The Queen and to dedicate ourselves to King Charles III and his Queen - Camilla. However, the main thrust of this Report must again centre upon our recovery from the terrible Plague that affected the whole world known as COVID 19. There is a great deal more I could say but let’s leave it at this: COVID 19 placed huge strains on all of us in the Faith Community, and we were not been able to pay our full Parish Share and the income from the Project was similarly down and will take time to fully recover. Perhaps the greatest problem as far as the Project is concerned is the loss of Volunteers which as meant we cannot open on Sundays and must close early some days of the week. Loraine as Parish Administrator and Project Manager has had to work double overtime to keep up with all the changes and loss of Volunteers. Similarly, the number of Weddings and Baptisms has not recovered to pre COVID Levels, although the projection for 2023 is an increase in Baptisms. As last year I must record a huge debt of gratitude to my Wardens Simon Oliver and Keith Allen on the Sacred side. I must thank Pete Avery for taking on the PCC Secretary role … not an easy job. The PCC as always have been very supportive, but in 2022 we will be looking for even gr eater participation. We owe a particular debt to Simon who has obtained much needed funding for us and to John Temple as he has advised us following the resignation of David Rogers as Treasurer. To all our Clergy Team, our Organist, and Choir and our Volunteers a big thank you. Page 3 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Trustees Annual Report** The Parish is very much indebted to the Society of St John the Evangelist of Cambridge Massachusetts who through the good offices of Fr Andrew Malcolm who pointed us in the right direction, and part fund the Salary of the Parish Administrator under a ‘three year’ contract and this has been renewed but for a lesser amount. The Society is in the same boat of the rest of us. Finally, a big thank you to the Parish. ## **ADDENDUM** Partial Report from 1 January 2023 to 30 June 2023. This is my last Report as I was required to retire on 30 June. My last major Service was the Patronal Eucharist on Sunday 25 June to a packed Church. I had been able to extend my time at St Johns from 14 October 2022 to June of this year. It has been liturgically a quiet year and sadly only one Wedding and fewer Baptisms than usual. It is a sad reflection that COVID has knocked us for six, worship- wise. At the end of 2022 we said farewell to Sue Hodson, her death severed a special link going back over many years. Similarly at the end of June 2023 Mary Lunt the widow of the late Canon Lunt passed away in her 90’s I want to thank all our Officers and a special mention needs to be mentioned about the amount of work that Simon has had to take on board. Likewise, our Volunteers (and we could do with many more) and a special thanks to my wife who gave her all to St John’s. Lastly to thank the Clergy Team, our Wardens, PCC and Pete Avery, Jeremy our Organist, our Choir and our very loyal Congregation. I owe much to St John’s and I shall miss this sacred and special place. I will keep you in my Prayers. God Bless. ## **FINANCIAL REVIEW** The 2022 financial year resulted in a surplus of £18,342 (2021: deficit £39,119). Reserves of £34,610 (2021: £30,470) on unrestricted funds are sufficient to cover three months' normal expenditure and are considered the minimum safe amount. Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on general purpose of the PCC. Funds designated for a particular puprose by the PCC are unrestricted. The accounts 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. Investment performance is reviewed by the trustees at least annually, the trustees arse also responsible for determining how funds of the Charity are invested. Investments made are aligned with the Charity's objectives and activities. Sufficient investment funds are deemed to be held in a form that would allow the Charity to cover most unforeseen costs. The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The quota or parish share due to The Church of England unpaid at the year end was £41,800 (2021: £40,980). ## **PLANS FOR FUTURE PERIODS** The plan for future periods is to continue and further it's objectives and activities as described in the note above. A large charity's report should explain the trustees perspective of the future direction of the charity... Page 4 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Trustees Annual Report** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## Committiees * The Parochial Church Council (PCC) is a corporate body established by the Church of England. The registered office is The Parish Church of St. john the Baptist, Vicars Lane, Little St. John Street, Chester, CH1 1QX. The PCC operates under the Parochial Church Council Powers Measure. The PCC are required by order to register with the Charity Commission and the registration number is 1144003. * The Parochial Church Council meets regularly and attends to the management and control of the Parish. * A Standing Committee of senior members of the PCC that is The Rector, Wardens, Secretary and Treasurer, meets as necessary. * There are other committees under the direction of the Rector that consider Worship and Pastoral activity. ## **Statement of trustees' responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the charity's trustees S. Oliver Trustee 30 October 2023 Page 5 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Independent Examiners Report** ## **Independent Examiner's Report to the trustees of THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER** I report to the trustees on my examination of the financial statements of THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect: - the accounting records were not kept in respect of the charity as required by section 130 of the Act; or - the financial statements do not accord with those records; or - the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination. 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. David Meacher-Jones FCA ICAEW Meacher-Jones 6 St Johns Court Vicars Lane Chester CH1 1QE 30 October 2023 Page 6 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Statement of Financial Activities** ## **for the year ended 31 December 2022** |**Notes**
**Income and endowments from:**
Donations and legacies
3
Charitable activities
4
Investments
5
**Total**
**Expenditure on:**
Charitable activities
6
**Total**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**| |---|---|---|---|---|---| |||**2022**|**2022**|**2022**|**2021**| |||**£**|**£**|**£**|**£**| ||||||| |||39,294|23,733|63,027|250,147| |||6,424|30,403|36,827|23,039| |||37|-|37|57| |||45,755|54,136|99,891|273,243| ||||||| |||41,191|40,358|81,549|312,362| |||41,191|40,358|81,549|312,362| |||-|-|-|-| |||4,564|13,778|18,342|(39,119)| |||(424)|424|-|-| |||4,140|14,202|18,342|(39,119)| ||||||| |||4,140|14,202|18,342|(39,119)| ||||||| |||30,470|121,920|152,390|191,509| |||34,610|136,122|170,732|152,390| ||||||| ||||||| ||||||| Page 7 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Balance Sheet** ## **at 31 December 2022** ## **Charity No. 1144003** |**Charity No. 1144003**
**Current assets**
Debtors
8
Cash at bank and in hand
**Creditors:**Amount falling due within one year
9
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
10
Restricted income funds
**Unrestricted funds**
10
General funds
**Reserves**
10
**Total funds**|**2022**
**£**
23,423
150,707
174,130
(3,398)
170,732
170,732
170,732
170,732
136,122
136,122
34,610
34,610
170,732|**2021**
**£**
17,896
138,392| |---|---|---| |||156,288
(3,898)| |||152,390
152,390| |||152,390| |||152,390| |||121,920| |||121,920
30,470| |||30,470| |||152,390| Approved by the trustees on 30 October 2023 And signed on their behalf by: S. Oliver Trustee 30 October 2023 Page 8 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Notes to the Accounts** ## **for the year ended 31 December 2022** - 1 **Accounting policies** ## **Charity information** The Parochial Church Council of the Ecclesiastical Parish of St John's Chester (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. ## **Basis of preparation** The financial statements have been prepared in accordance 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 (FRS102) issued on 16?July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011. The charity has taken advantage of the provisions in the SORP fro charities applying FRS102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statement have departed form the Charities (accounts and Reports) Regulations 2008 only to the extent required to provide a tur and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The prinicpal accounting policies adopted are set out below. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation the the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements ## **Fund accounting** Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Endowment funds These are subject to specific conditions by donors that the capital must be maintained by the charity. Page 9 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Notes to the Accounts** ## **Income** Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under pledges is recognised only when received. Income tax recoverable on covenants or gift aid donations si recognised when received. Claims for recovery are made annually. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. Funds raised by the fete, garden party and similar events are accounted ofr gross. Sales of books and magazines from the Church bookstall are accounted for gross. _Other ordinary income;_ Rental income from the letting of church premises is recognised when the rental is due. _Income from investments:_ Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year. ## _Gains and losses on investments_ Realised gains and losses are recognised when investments are sold. Unrealised gains and losses are accounted for on revaluation of investments at market value at 31 December . _Shop income_ Income relating to the shop is recognised when received by the PCC. Income with related Where income has related expenditure the income and related expenditure is reported gross in the SoFA. expenditure Donations and Voluntary income received by way of grants, donations and gifts is included in the the SoFA when legacies receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates. donations and gifts Donated services and These are only included in income (with an equivalent amount in expenditure) where the benefit to the facilities Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value at the end of the year. revaluation of fixed assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 10 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Notes to the Accounts** **Expenditure** Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully expenditure recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising These comprise the costs associated with attracting voluntary income, fundraising trading costs and funds investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and services in the charitable activities furtherance of its objects, including the making of grants and governance costs. Grants payable Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. Activities directly related to the work of the church The diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31 December is noted in these accounts as an optional (though not legal) liability and is not shown as a creditor in the Balance Sheet. Shop Expenditure Expenditure relating to the shop is recognised when paid by the PCC. No value has been attached to items donated for resale in the shop. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. Page 11 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Notes to the Accounts** ## 2 **Statement of Financial Activities - prior year** |**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
Other
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**
3
**Income from donations and legacies**
Donations and gifts
Grants receivable
4
**Income from charitable activities**
Fetes and other events
Books, shop and cafe|**Unrestricted**
**£**
38,268
1,026
39,294
**Unrestricted**
**£**
6,424
-
6,424|**Unrestricted funds**
**2021**
**£**
35,194
6,002
57
2,850
44,103
37,091
1,869
38,960
5,143
5,143
5,143
5,143
**Restricted**
**£**
17,733
6,000
23,733
**Restricted**
**£**
-
30,403
30,403|**Restricted funds**
**Total funds**
**2021**
**2021**
**£**
**£**
30,000
65,194
17,037
23,039
-
57
182,103
184,953| |---|---|---|---| ||||229,140
273,243
275,271
312,362
-
1,869| ||||275,271
314,231| ||||(46,131)
(40,988)| ||||(46,131)
(40,988)| ||||(46,131)
(40,988)| ||||(46,131)
(40,988)| ||||**Total**
**Total**
**2022**
**2021**
**£**
**£**
56,001
65,194
7,026
184,953| ||||63,027
250,147| ||||**Total**
**Total**
**2022**
**2021**
**£**
**£**
6,424
6,002
30,403
17,037| ||||36,827
23,039| Page 12 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Notes to the Accounts** - 5 **Income from investments** |**Unrestricted**
**Total**
**2022**
**£**
**£**
Interest receivable
37
37
37
37
6
**Expenditure on charitable activities**
**Unrestricted**
**Restricted**
**Total**
**2022**
**£**
**£**
**£**
_Expenditure on charitable_
_activities_
Charitable activities
39,858
40,358
80,216
_Governance costs_
Accountancy
1,333
-
1,333
41,191
40,358
81,549
7
**Staff costs**
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
**2022**
**Number**
Administrator, Caretaker and
Organist
3
3
8
**Debtors**
**2022**
**£**
VAT recoverable
11,045
Other debtors
11,937
Prepayments and accrued income
441
23,423
9
**Creditors:**
amounts falling due within one year
**2022**
**£**
Other taxes and social security
1,302
Accruals
2,096
3,398|**Unrestricted**
**Total**
**2022**
**£**
**£**
Interest receivable
37
37
37
37
6
**Expenditure on charitable activities**
**Unrestricted**
**Restricted**
**Total**
**2022**
**£**
**£**
**£**
_Expenditure on charitable_
_activities_
Charitable activities
39,858
40,358
80,216
_Governance costs_
Accountancy
1,333
-
1,333
41,191
40,358
81,549
7
**Staff costs**
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
**2022**
**Number**
Administrator, Caretaker and
Organist
3
3
8
**Debtors**
**2022**
**£**
VAT recoverable
11,045
Other debtors
11,937
Prepayments and accrued income
441
23,423
9
**Creditors:**
amounts falling due within one year
**2022**
**£**
Other taxes and social security
1,302
Accruals
2,096
3,398|**Total**
**2022**
**£**
37|**Total**
**2021**
**£**
57| |---|---|---|---| |||37|57| |||**Total**
**2022**
**£**
80,216
1,333|**Total**
**2021**
**£**
310,493
1,869| |||81,549|312,362| ||||**2021**
**Number**
3| ||||3| ||||**2021**
**£**
11,045
6,139
712| ||||17,896| ||||**2021**
**£**
-| ||2,096||3,898| ||3,398||3,898| Page 13 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Notes to the Accounts** ## 10 **Movement in funds** |**Movement in funds**||||| |---|---|---|---|---| ||**At 1**
**January**
**2022**
66,808
55,112
121,920
30,470
152,390|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
54,136
-
54,136
45,755
99,891|**Resources expended**
**£**|**Gross transfers**
**At 31 December**
**2022**
**£**
**£**
-
80,586
424
55,536| |**Restricted funds:**
**Restricted income funds:**
St John's restoration fund
CBF parish charity
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**||||| ||||(40,358)|| ||||-|| ||||(40,358)
(41,191)
(81,549)|| |||||424
136,122| |||||(424)
34,610| |||||-
170,732| Purposes and restrictions in relation to the funds: Restricted funds: St John's restoration fund For the restoration and enhancement of St John's CBF parish charity Funds associated with scheme of September 2007 relating to accumulated restricted funds of the former Chester Team Parish. Held by Chester Diocesan Board of Finance as trustees. ## 11 **Analysis of net assets between funds** |Net current assets
12 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted funds**
**£**
60,791
60,791
**At 1 January 2022**
**£**|**Restricted funds**
**Total**
**£**
**£**
109,941
170,732| |---|---|---| |||109,941
170,732| |||**Cash flows**
**At 31 December**
**2022**
**£**
**£**| ||138,392|12,315
150,707| ||138,392
138,392|12,315
150,707| |||12,315
150,707| |||| Page 14 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER Detailed Statement of Financial Activities** ## **for the year ended 31 December 2022** |**Income and endowments from:**
Donations and legacies
Donations and gifts
Grants receivable
Charitable activities
Fetes and other events
Books, shop and cafe
Investments
Interest receivable
**Total income and endowments**
**Expenditure on:**
Charitable activities
Charitable activities
Governance costs
Accountancy
**Total of expenditure on charitable**
**activities**
**Total expenditure**
Net gains on investments
**Net income/(expenditure)**
Transfers between funds
**Net income/(expenditure) before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
38,268
1,026
39,294
6,424
-
6,424
37
37
45,755
39,858
39,858
1,333
1,333
41,191
41,191
-
4,564
(424)
4,140
-
4,140
30,470
34,610|**Restricted**
**funds**
**2022**
**£**
17,733
6,000
23,733
-
30,403
30,403
-
-
54,136
40,358
40,358
-
-
40,358
40,358
-
13,778
424
14,202
-
14,202
121,920
136,122|**Total funds**
**2022**
**£**
56,001
7,026
63,027
6,424
30,403
36,827
37
37
99,891
80,216
80,216
1,333
1,333
81,549
81,549
-
18,342
-
18,342
-
18,342
152,390
170,732|**Total funds**
**2021**
**£**
65,194
184,953| |---|---|---|---|---| |||||250,147| |||||6,002
17,037| |||||23,039| |||||57| |||||57| |||||273,243
310,493| |||||310,493| |||||1,869| |||||1,869| |||||312,362
312,362
-| |||||(39,119)
-| |||||(39,119)
-| |||||(39,119)| |||||191,509| |||||152,390| Page 15 ## **Issuer** Meacher-Jones Chartered Accountants **Document generated** Tue, 31st Oct 2023 12:43:42 UTC **Document fingerprint** 55e34514845dfb18d7b50bd937bda80b ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Tue, 31st Oct 2023 16:28:47 UTC Tue, 31st Oct 2023 16:28:47 UTC Tue, 31st Oct 2023 16:28:48 UTC Mr Simon Oliver - Signer (11d99f3d84af6cb2dc034208f543737f) Joanne Lark - Copied In (f66d980169ce32a0fc3500bc1608d737) Alun Cartwright - Copied In (ca8564671988fa071a574a5a96457749) ## **Audit history log** ## **Date** ## **Action** Tue, 31st Oct 2023 16:28:48 UTC Tue, 31st Oct 2023 16:28:48 UTC Tue, 31st Oct 2023 16:28:48 UTC Tue, 31st Oct 2023 16:28:48 UTC Tue, 31st Oct 2023 16:28:48 UTC Tue, 31st Oct 2023 16:28:47 UTC Tue, 31st Oct 2023 16:28:47 UTC Tue, 31st Oct 2023 16:25:52 UTC Tue, 31st Oct 2023 12:43:54 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Tue, 31st Oct 2023 12:43:44 UTC Mr Simon Oliver viewed the envelope. (2.100.144.202) Document emailed to party email (35.179.15.19) Document emailed to party email (35.177.153.41) This envelope has been signed by all parties (2.100.144.202) Sent the envelope to Alun Cartwright for signing (2.100.144.202) Sent the envelope to Joanne Lark for signing (2.100.144.202) Mr Simon Oliver signed the envelope (2.100.144.202) Mr Simon Oliver viewed the envelope. (2.100.144.202) Document emailed to party email (3.8.126.133) Sent the envelope to Mr Simon Oliver for signing. (18.133.77.183) Envelope has been set to automatically remind the active signer every 7 day(s). (18.133.77.183) Alun Cartwright has been assigned to this envelope. (18.133.77.183) Joanne Lark has been assigned to this envelope. (18.133.77.183) Mr Simon Oliver has been assigned to this envelope. (18.133.77.183) Envelope generated. (18.133.77.183) Document generated with fingerprint 55e34514845dfb18d7b50bd937bda80b. (18.133.77.183) Document generated with fingerprint 84f3e77f78937657012a976a4bedac4f. (18.133.77.183) Tue, 31st Oct 2023 12:43:42 UTC Envelope generated with fingerprint 145dd6fd0619201562f4557d6690affc (18.133.63.166)