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← The Parochial Church Council Of The Ecclesiastical Parish Of St John The Baptist, Chester

2024-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Charity No. 1144003

Trustees' Report and Unaudited Accounts

31 December 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Statement of Cash flows 15
Notes to the Accounts 9 to 14
Detailed Statement of Financial Activities 15 to 16

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 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1144003

Trustees

The following trustees served during the year:

K. Allen

Key Management Personnel

Key Management Personnel
Chair Simon Oliver, Churchwarden
The Wardens Keith Allen, Simon Oliver(until May).
Jeremy Jones & Simon Oliver (from May).
Reader Keith Allen
Secretary Pete Avery to 4 August 2024 and Tim
Leaman from 5 August 2024
Simon Oliver (acting in capacity as
Treasurer churchwarden)

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".

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:

Page 2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Trustees Annual Report

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 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.

ACHIEVEMENTS AND PERFORMANCE

The church's achievements and performance for the year have remained consistent with the previous year, which we view as a positive outcome, particularly during this period of interregnum. Attendance levels have been maintained, reflecting ongoing engagement within the congregation. The St John’s Project continues to attract many visitors throughout the year, strengthening its role in the community. Our connections with Grosvenor Park Academy remain strong, with occasional services still being held at St John's. Outreach efforts include the provision of Holy Communion at Callin Court Methodist Home within the parish. Additional details acn be found in the Churchwarden's report.

Churchwarden’s Report (in lieu of the Rector’s report during the Interregnum).

We received agreement to proceed with the recruitment of a new priest in February 2024 and most of the year was spent drawing up the parish profile. A new PCC secretary was appointed in early August, and this has greatly assisted the process. A new headteacher was appointed to lead Grosvenor Park Academy during the summer term and has transformed relations between the school and St John’s. I would like to thank the Vicar at St Peter’s for his help in promoting the church within the school. Church attendance has remained at the same level throughout the year, and I would like to thank Canon Tony Boyd, Fr: William Horbury and Fr; Andrew Malcolm for their continuing support during the interregnum. Keith Allen, reader, has extended the outreach to BELONG in City Road. We have continued to maintain our full program of five services a week and additional services at the major festivals.

I agreed to continue as churchwarden into a seventh year, with the permission of the archdeacon, to see the church through the interregnum. I will stand down with effect from the 2025 Visitation. I have continued during the year to fulfil some of the roles of the incumbent and have acted as verger at weddings and funerals. We have been without an elected Treasurer throughout 2024, and I have fulfilled the role as bookkeeper and banker for both the church and the St John’s Project. I also took over the position as the Project Administrator following Loraine Chesters’ retirement in 2023. I was working to increase turnover by a modest 5% in 2024 but instead turnover was down about 3% on the previous year. I would like to take this opportunity to thank the volunteers for their hard work. There was no major work to the church fabric during the year, but the churchwardens maintained the routine maintenance throughout the year. I am optimistic about St John’s future but at this stage there is no room for complacency just more hard work.

Page 3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Trustees Annual Report

The church remained in a period of interregnum throughout 2024, with our senior churchwarden, Simon Oliver, overseeing operations. Thanks to the dedication of our ministry team, retired priests, and additional support brought in as needed, we successfully continued most of our services. Financially, we have been maintaining stability, ensuring that the Parish Share is paid, and all bills are kept up to date. The St. John’s Project has been particularly valuable in providing financial assistance to support the church during this time.

Safeguarding continues to be a top priority for our church. It is now a standing agenda item at all leadership and committee meetings, ensuring that it remains central to our ongoing work and decision-making. We are committed to creating a safe and welcoming environment for all, and we regularly review our safeguarding policies and practices to uphold the highest standards of care and protection.

Looking ahead, the trustees are eager to appoint a new Rector, along with other key positions such as Treasurer, which are essential for the efficient running of the church. We are also planning additional events in the coming year to raise both funds and awareness of the church within the community.

While the interregnum has presented challenges, the trustees recognise the efforts made during this period and are pleased with the solid foundation that has been established. We are confident and ready to move forward into the year ahead with renewed focus and commitment.

FINANCIAL REVIEW

The 2024 financial year resulted in a deficit of £5,261 (2023: deficit £12,774).

Reserves of (£2,232) (2023: £24,540) on unrestricted funds needs to be addressed as this insufficient to cover normal expenditure. 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 purpose 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 are 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 cots.

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.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Committiees

Statement of trustees' responsibilities in relation to the financial statements

Page 4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Trustees Annual Report

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 07 August 2025

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 2024.

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').

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:

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 ICAEW Meacher-Jones 6 St Johns Court

Vicars Lane Chester

CH1 1QE 07 August 2025

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 2024

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net expenditure
Transfers between funds
Net 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
2024 2024 2024 2023
£ £ £ £
43,113 1,034 44,147 61,403
- 34,128 34,128 36,441
3,111 469 3,580 2,648
46,224 35,631 81,855 100,492
72,996 14,120 87,116 95,766
- - - 17,500
72,996 14,120 87,116 113,266
- - - -
(26,772) 21,511 (5,261) (12,774)
- - - -
(26,772) 21,511 (5,261) (12,774)
(26,772) 21,511 (5,261) (12,774)
24,540 133,418 157,958 170,732
(2,232) 154,929 152,697 157,958

Page 7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Balance Sheet at 31 December 2024

Charity No. 1144003
Current assets
Debtors
9
Cash at bank and in hand
Creditors:Amount falling due within one year
10
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
11
Restricted income funds
Unrestricted funds
11
General funds
Reserves
11
Total funds		 2024
£
35,181
121,684
156,865
(4,168)
152,697
152,697
152,697
152,697
154,929
154,929
(2,232)
(2,232)
152,697		 2023
£
29,182
132,272
161,454
(3,496)
157,958
157,958
157,958
157,958
133,418
133,418
24,540
24,540
157,958

Approved by the trustees on 07 August 2025

And signed on their behalf by:

S. Oliver Trustee 07 August 2025

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 2024

Basis of preparation

The financial statements have been prepared in accordance with 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 if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

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.

Fund accounting

Income

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 revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

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

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Investments
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 brought forward
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
£
43,113
-
43,113		 Unrestricted
funds
2023
£
57,102
4,058
2,648
63,808
73,878
-
73,878
(10,070)
(10,070)
(10,070)
34,610
24,540
Restricted
£
1,034
-
1,034
Restricted
£
1,325
32,803
34,128		 Restricted
funds
2023
£
4,301
32,383
-
36,684
21,888
17,500
39,388
(2,704)
(2,704)
(2,704)
136,122
133,418
Total
2024
£
44,147
-
44,147
Total
2024
£
1,325
32,803
34,128		 Total funds
2023
£
61,403
36,441
2,648
100,492
95,766
17,500
113,266
(12,774)
(12,774)
(12,774)
170,732
157,958
Total
2023
£
55,849
5,554
61,403
Total
2023
£
4,058
32,383
36,441

Page 12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Notes to the Accounts

5 Income from investments

Interest receivable
6
Expenditure on charitable activities
Expenditure on charitable
activities
Charitable activities
Governance costs
Accountancy
7
Other expenditure
All Saints Church		 Unrestricted
£
3,111
3,111
Unrestricted
£
71,844
1,152
72,996		 Restricted
£
469
469
Restricted
£
14,120
-
14,120		 Total
2024
£
3,580
3,580
Total
2024
£
85,964
1,152
87,116
Total
2024
£
-
-		 Total
2023
£
2,648
2,648
Total
2023
£
94,617
1,149
95,766
Total
2023
£
17,500
17,500

8 Staff costs

No employee received emoluments in excess of £60,000.

Wages costs were: Mr Jeremy Jones, the Organist who is also a churchwarden and member of the PCC. Gross Pay £3,360.00 (2023: £3,360.00) and Service Costs

key management personnel during the current or prior year.

The average monthly number of full time equivalent employees during the year was as follows:


Administrator, Caretaker and
Organist
9
Debtors
VAT recoverable
Other debtors
2024
Number
1
1
2024
£
12,329
22,852
35,181
2023
Number
2
2
2023
£
11,705
17,477
29,182

Page 13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Notes to the Accounts

10 Creditors:

amounts falling due within one year

Other taxes and social security
Accruals
11 Movement in funds
Restricted funds:
Restricted income funds:
St John's restoration fund
Total
Unrestricted funds:
General funds
Total funds		 2024
£
2,497		 2023
£
1,825
1,671 1,671
At 1 January
2024
133,418
133,418
24,540
157,958		 4,168
Incoming
resources
(including
other
gains/losses
)
£
35,631
35,631
46,224
81,855		 Resources
expended
£
(14,120)
(14,120)
(72,996)
(87,116)		 3,496
At 31
December
2024
£
154,929
154,929
(2,232)
152,697
Purposes and restrictions in relation to the funds: Purposes and restrictions in relation to the funds:
Restricted funds:
St John's restoration fund For the restoration and enhancement of St John's

12 Analysis of net assets between funds

Net current assets
13 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
34,142
34,142
At 1 January
2024
£		 Restricted
funds
£
118,555
118,555
Cash flows
£		 Total
£
152,697
152,697
At 31
December
2024
£
132,272 (10,588) 121,684
132,272
132,272		 (10,588)
(10,588)		 121,684
121,684

Page 14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Statement of Cash flows for the year ended 31 December 2024

Cash flows from operating activities
Net expenditure per Statement of Financial Activities
Adjustments for:
Dividends, interest and rents from investments
Increase in trade and other receivables
Increase in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2024
£
(5,261)
(3,580)
(5,999)
672
(14,168)
3,580
3,580
-
(10,588)
132,272
121,684		 2023
£
(12,774)
(2,648)
(5,759)
98
(21,083)
2,648
2,648
-
(18,435)
150,707
132,272
Components of cash and cash equivalents
Cash and bank balances 121,684 132,272
121,684 132,272

Page 15

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 2024

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
Other expenditure
All Saints Church
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward		 Unrestricte
d funds
2024
£
43,113
-
43,113
-
-
-
3,111
3,111
46,224
71,844
71,844
1,152
1,152
72,996
-
-
-
72,996
-
(26,772)
(26,772)
-
(26,772)
24,540		 Restricted
funds
2024
£
1,034
-
1,034
1,325
32,803
34,128
469
469
35,631
14,120
14,120
-
-
14,120
-
-
-
14,120
-
21,511
21,511
-
21,511
133,418		 Total funds
2024
£
44,147
-
44,147
1,325
32,803
34,128
3,580
3,580
81,855
85,964
85,964
1,152
1,152
87,116
-
-
-
87,116
-
(5,261)
(5,261)
-
(5,261)
157,958		 Total funds
2023
£
55,849
5,554
61,403
4,058
32,383
36,441
2,648
2,648
100,492
94,617
94,617
1,149
1,149
95,766
17,500
17,500
17,500
113,266
-
(12,774)
(12,774)
-
(12,774)
170,732

Page 16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST, CHESTER

Detailed Statement of Financial Activities

Total funds carried forward

157,958

(2,232)

154,929

152,697

Page 17