CHARITY REGIST￿TIoN NUMBER.. 1170687 THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF ST JOHN AND ST PAUL. WIDNES UNAUDITED FINANCIAL STATEMENTS 31 December 2023 MAThOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenu8 Tumslone Business Park Widngs Cheshire WA8 OWN Tho Parochlal Church Councll of Ihe Parish of St John and St Pauls, Widngs Financial Slatemonts Year ended 31 December 2023 Page Trustees, annual report Independent examinerfs report lo the trustees 16 Statement of financial aclivili8S 17 Statement of financial position 18 Notes to the financial statements 19 Annual Report of the Parochial Church Councll ADMINISTRATIVE INFORMATION St John's Church, Greenway Road, Widnes. Cheshire. WA8 6HA St Paul's Church, Victoria Square, Widnes, Cheshire. WA8 7QU The Parish of St John and St Paul is situated in Widnes. It is part of the DI0￿Se of Liverpool within the Church of England. The correspondence address is St John's Church, Greenway Road. Widnes WA8 6HA. St John's Parochial Church Council (PCC) is a body corporate (PCC Powers Measure 1956. Church Representation Rules 2006) and a charity is registered with the Charity Commission. Registered charfty name.. The Parochial Church Council of the Ecclesiastical Parish of St John and St Paul Charity registration number: 1170687 Official contact: Reverend Gregory Sharples PCC Membership: From the period 01$t January 2023 until date of approval for this report, the following people served as Parochial Church Council (PCC) members: Incumbent: Reverend Gregory Sharples Church Wardens: Miss Linda Hughes (Re*lected AGM 2021) Miss Gwen Evans (Re-elected AGM 2021) Mrs Felicity Price Mr Steve Shuttleworth Secretary Treasurer R•presentatives to Deanery Synod Mr Howard Sparks (Re-elected 2023) Mr Matt Duckett (Re-elected 2023) Miss Linda Hughes (Elected 2023) Elected Members: Mrs Clare Moss (Re*lected AGM 2023) Mr Steve Shuttleworth (Re-elected AGM 2023) Ms Sarah Beaney (Elected AGM 2023) Mr Stephen Mccann (Elected AGM 2023) Co-optod Mr Adam Sowerby - Worship Director (September 2022) Mrs Anna Vateva - Operations Manager (November 2023) Officers: Parish Safeguarding Officer Child Protection Officer DBS Verifier Electoral Roll Officer Architect: Mrs Bess Smith Mrs Sophie Sharples Mrs Sophie Sharples Mrs Felicity Price T.B.A. Bank: Natwesl Bank, 146 Widnes Road, Widnes. WA8 6BB Independent Examlner: Mattocks GrirKlley Ltd, Chartered Accountants 18 Mulberry Avenue. Widnes. WA8 OWN Day to day management control of the Church is exercised by the standing committee.. Reverend Gregory Sharples Miss Linda Hughes Miss Gwen Evans STRUCTURE, MANAGEMENT & GOVERNANCE The PCC is a body corporate and operates under the Parochial Church Councils (Powers) measure 1956 and the Church Representation Rules. It is to °cooperate with the incumbent in promoting in the parish the whole mission of the Church. pastoral. evangelistic. social and ecumenical" The method of appointment of PCC members is set OLrt in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC. Objectlves and Actlvltles The PCC is committed to enabliro as many people as possible to worship at our church and to become part of our parish community at St John and St Paul. The PCC maintsins an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year, the PCC gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concemed with the advancement of religion. In particular, we try to enable people to live out theirfaith as part of our parish community mainly through: Gathering on Sundays for real. relevant. and relatable worship celebrations Meeting in Connect groups during the week to encourage. leam. challenge. and support one another in our discipleship joumeys and mission Providing opportunities to serve ourcommunity to see lives and ourtown enhanced and restored (Youth Groups, Tots group. Long Loaf Community lunch, Oasis Café. Crossroads Café, Connect Café. Foodbank) ACHIEVEMENTS AND PERFORMANCE In 2023 we spent £6,199 to provide Christian Ministry across several missionary societies. Planned giving this year was £66,411. We continue to meet our obligations to Stipend and Quota contributions to the Diocesan Offices at St James House. Liverpool. This is known as the 'Parish Share,. We paid £42,417 to the diocese for the year ending 31st December 2023. CHURCH ATTENDANCE The Electoral Roll 8s at the APCM 2810412024 stands at 130. 67 are resident in the parish and 63 outside of the parish. Average attendance at Sunday Senlices from January 2023 to 31 December 2023 was 149. Broken down as 112 adults and 37 children. Easter Sunday seNice 111 people joined in the service. 80 adults and 31 children up to age 16. On Christmas evelday 311 people Adults 226 and 85 Children attended worship. 44 took communion. There was a total of 5 funeral servlees conducted with 5 belng held In church and O at Widnes Crematorium Chapel. There were 2 weddings. There were 10 baptisms {2 children under 1yr. 8 children between 1-12yrs and O adults) O confirmed. Across Transfomi Widnes there are 10 Connect Groups that meet on a weekly basis during temi time. When planning our activities for the year, the PCC gave consideration to the Charity Commission's guidance on public benefit, and in particular. the specific guidance to charities concemed with the advancement of religion. VICAR'S REPORT AGM 2023 As a team, we try and do all we can to live out our Church mission. vision and values. They are set out here. and we believe this is what Jesus has commissioned us into here in 21st Century Widnes: Our Mission 'Leading people into the transforming love of Jesus, Our Vlslon To see Widnes transfomied with 700 people engaging in Connect Groups with 500/0 of people under 25yrs old and setting up three new church communities by the end 2024. Our Values Devoted to Jesus and each other Developing faith-stretching leaders Together, engaging the young Modelling vulnerability so everyone can grow Having fun reaching Widnes Our Numbers Transforni Wldnes 2022 J•n•i 2022 2•22 2022 2¢2a TOTALS VERAGE 2023 TOTALS AVEIIAOE 2023 2023 2023 2023 Oct-D•c ThI￿FoR11 MIKIS. IENtAL HEALTh OLrrREACHGROUPS riEMBER5 CONNECTGROUP5 W)RSHIP IN PERSON SERVICES 239 246 126 137 509 £21.454 £12.397 276 97 135 508 £27.520 £13.084 £50,435 220 75 139 245 102 139 208 89 189 250 119 138 170 93 115 428 t30,923 204 144 491 £21,280 £9.811 £17 580 £48,670 149 441 £40,284 £21,400 £9.805 £71,488 452 £31,073 £13,458 £17.881 LOAI tl)nalb)ns & Gffi GDa er(hutth Incoff Re￿￿￿e Su orf Grants Totsl £32,762 £18,5eO £103,016 £53￿52 £87 £244,767 £22,28fj £22.759 £2fj,7 £71 £124,565 £78,732 t73.777 £277.074 t19,2 £71 e43,136 We have seen growth across our service attendances and also our Connect Group attendances. Our community outreach numbers have dropped slightly during 2023 but are starting to recover in early 2024. Generally, across all our activity you can see that there has been ongoing growth. Whilst we take real encouragement from this. we are always seeking to reach more people for Jesus. Signs in earfy 2024 have been encouraging and the Easter baptisms were a tremendous moment for the Church to celebrate the change in people that the numbers point to. Our giving also continues to grow steadily. and this will help as our planned extemal grant revenue reduces. Sundays (On Locatlon Worshlp) Our Sundays changed its pattern over the course of 2023 to: 1st Sunda 2nd Sunda 3rd Sunda 41h Sunda 51h Sunda Transform Worshi Transform Worshi Transform Worshi Famil Sunda Ba tism Sunda This has brought stability and balance to our Sundays. Community Outreaches (Flrst contact) You can also see that our number for Community outreaches is high. averaging 204 people per week over the year. At all these events people are receiving some kind of teaching, prayer or worship. This is a drop from last year however and is reflective of a shift in personnel, where Penny's curacy came to an end and the Intem programme was completed. Connect groups The planned re-launch of all Connect Groups around Easter, happened with greater clarity on the focus of 1-1's, leadership coaching and content for the groups. Progress is stsble but slower than expected - this is a key area for breakthrough in 2024. Please pray for the ongoing release of our people into their calling. Transforni Mlnds During 2023. our 'Transform Minds, group of counsellors have been able to offer help to those in our Community who need it. Also, we have been able to offer the use of our facilities to mental health charities and counselling services. to help the people of Widnes. 2023 Reflections Team As a Church leadership we are excited to steward all that Jesus is doing amongst us. This has been made simpler by employing a new, half-time ops person - Anna. Anna has brought tremendous energy and professionalism to her role and as a church we all benefit. Thanks. must be given to rim Mason, from the Liverpool Diocese, for acting as our 'stand in, Operations Manager during 2023, and setting a fimi foundation for Anna to build upon on his good work. We also have been able to employ Sarah Beaney 1 day a week as the volunteer manager. We have re￿iVed a grant for £30,000 for youth work and hope to appoint to thls role soon. There is a national shortage of youth workers and we really want to appoinl the right person so please pray for the upcoming recruitment pro￿sS. l am so grateful for the ongoing dedication of so many volunteers who make Transfomi all it is. We seem to be a church where many people find a home and make a contribution. There have been many new Christians whose stories of finding life in Chrlst have stirred the hearts of the church and beyond. In short, I think it has been a year of transition for team members and consolidation in numbers. The word I have carried in a deep way is Hebrews 12.1-3: ..slnce we are surmunded by such a great cloud of witnesses, let us throw off everything that hinders and the sin that so easily entangles. And let us run with perseverance the race marked out for us, 2 fixing our eyes on Jesus. the pioneer and perfecter of faith. For the joy set before him he endured the cmss, scorning its shame. and sat down at the right hand of the thmne of God. 3 Consider him who endured such opposltlon from slnners. so that you will not gmw weary and lose heart. We have a unique contribution to make to the people of Widnes and by his grace, we've been able to see him at work. This is only a glimpse of what he wants to do. so let's fix our eyes on him, throw off the brokenness and discouragements and run the ra￿ of 2024 with real expectancy. 2024 - Sabbatlcallstudy Leave After 10 years in Widnes. the moment has come for me to take a sabbatical. This is planned for May 20th_ Sept 2nd During this time the team will lead the Church with ongoing oversight from Tim Montgomery as Project Director. l am personally very grateful to our team of staff and volunteers and who have made it possible for this to happen. My focus will be the development of leaders in a setting like ours and I've got a huge backlog of reading and visits to other churches I am excited to get stuck into! Reverend Gregory Sharples Vicar WARDENS ANNUAL REPORT 202312024 It has been a busy year for Maintenan￿ and upkeep of Transform Widnes church sites. We have a Building and Maintenance team in place now. The team meet weekly to discusslresolve issues. St Paul's have been plagued with an infestation of rats. We employed a company (Emeris) to take care of this. Rat baits have been placed in relevant areas and so far, this is working. Emeris is under contract with us until end 2024. St Paul's garden is coming along nicely, and the hope is that we will eventually be growing produ￿ to support Long Loaf etc. A Silver Birch tree was removed to give space for compost and to planl new trees. We received a grant from Halton Borough Council to undertake this work. Lads from the Unit by The Eight Towers have recently taken an interest in working on St Paul's Peace Garden and are enjoying keeping it tidy. Regretfully the garden has recently been attacked by vandals. Felicity Price has contacted our PCSO, Rachel Owen. Rachel confimied she would patrol when next on duty and would also contact Halton Council to check rf CCTV covers this area. Big clean-up of St Paul's took place end of November. It was gre8t to see all the volunteers working together to make our Church shiny clean for Christmas period. This is set to be an annual, if not bi-annual event. St John's floorwas professionally cleaned early January. The Kitchen in church has been modemised. There was a naggiro leak in the roof which has been repaired and so far, all good. Thanks to Building and maintenan￿ Team, Sarah Beaney and all volunteers who devote time and effort for the maintenance and well-being of Transfonm. Making happy spa￿S for worship. God bless all of you. Gwen Evans and Linda Hughes Church Wardens PRESCHOOL REPORT St John's Preschool is not for profit Ofsted registered preschool (Registration no. RP520953, Setting Referen￿ No. EY245131). The preschool is overseen by a volunteer delegated sub-committee of the PCC. The preschool is a 'pa¢k-away setting. utilising the main hall, kitchen. office and garden in St John's Church Centre between 8.30 and 4pm on weekdays. Claire Speakman is the Preschool Manager responsible for the day-to-day operations and managing the seven preschool employees. The preschool made a £26.gk operating loss in 2023 (and £46k less compared to 2022 - after adjustments for 2021) with an overall loss in 2023 of £25.9k. Cash reserves reduced from £82.3k to £56.8k. The loss included planned investment from the reserves into improving the garden space following Ofsted recommendations and the redecoration of the setting, totalling £12.7k (an increased spend on repairs and maintenance of £1.6k on 2022). In addition. there was a planned reduction in the preschool intake of children. and therefore income (down £6.5k on 2022). driven mainly by the increasing numbers of children with special educational needs in 2022 and the need to reorganise staffiro structures to accommodate future additional needs. However. Ihe biggest impact on the preschool funds has been the increase in the National Minimum Wage (92p per hour) and the subsequent relative staff wage increases, the increased employer NICS and pension costs, an increase of £34.8k on 2022. In addition, the rent contribution to Church finances towards the running of the ntre (utilities, insurance, cleaning. extemal HR services elc) increased by £5.5k in 2023. In 2024, the preschool is planning to break even, mainly by increasing the intake in the number of children to better match the staff:child ratios. now that a new, more resilient, staffing structure is in place. In addition, the amount of grant re￿iVed per child from the Local Authority is due to increase, in recognition of rising costs plus the preschool has no further plans for investment in the setting during 2024. However, the welcomed increase of the National Minimum Wage of £1.02 per hour will prove a challenge alongside anticipated relative staff wage increases. Clare Bedford Preschool Chair SAFEGUARDING ANNUAL REPORT 2023 Safeguarding Concerns The last year has been busy with several different safeguarding concems followed up and resolved satisfactorily or refe￿ed on lo other relevant authorities. In all cases advice has been sought and re￿iVed from the Di0￿san Safeguarding Team, to whom l am very grateful. Safor Recruitment As new staff have been employed at Church and Pre-school they have been through Ihe Safer Recruitment process, completing DBS and the appropriate level of Safeguarding Training. Since the appointment of a Volunteer Manager in 2023, a firmer policy for recruitment of volunteers is now being implemented. To enable current volunteers to continue volunteering there is a period of gra￿ whereby those who have not done the required safeguarding training will be given time to do it. Any new volunteers will need to do their training before they commence volunteering. Records of the training will be maintsined centrally by the Volunteer Manager going forward. The collation of past records and current will be quite a volume of work. I will need to know which volunteers cannot access the training online so that I can arrange an in-person session as soon as possible, provided by the Diocesan Safeguarding Team. Bess Smith Parish safeguarding OffI￿r KIDS CHURCHrrRANSFORM TOTSIHOLIDAY ACTIVITY What a great year we had in 202311 Transform Kids continues to grow and it has been wonderful to see the children deepen their friendships with each other and with Jesus. Kids Church continues to run alongside our main Servi￿ on a Sunday. At the end of 2023. we made the decision to move Kids Church from St John's to St Paul's Church Hall. It was a difficult decision as we were concemed about the limited space in the hall compared to St Johns. However. Praise the Lord it seems to be working welll! Space is still an issue. but We have been able to think creatively around this. It has been wonderful to see new families join our church and for the children to be getting plugged into the children's work at Transfonn. We ran two Family Hangouts within 2023 during the Easter and Summer Holidays. We received funding from the Holiday Activity Fund (Halton Borough Council) towards this. These are always great ways of serving the families in our community. Transform Tots continues to thrive on a Monday moming, often getting around 45 children. plus their parents every week. We continue to have great feedback from the parents and various organisations who drop in to see us. We have a wonderful group of volunteers who help with Tots and Kids Church. who se￿8 faithfully week in week out. It has been so great seeing the leam grow in confidence, taking on more responsibility and leadership roles, running groups etc this has been a huge help to me as the Kids and Family Worker. especially as our children's ministry continues to grow. l am so grateful to God for all His continued faithfulness within our Kids work. Please continue to pray for the children in our church, that they will discover more about God's incredible love for them and that the seeds that are being sewn, will grow in their little hearts and bear great fruit. Sophle Sharples Kids and Family Worl(er -10- DEANERY SYNOD REPORT 2023 Reverend Peter W Dawkin is the new Area Dean as Reverend Roland Harvey has now moved to Wigan. During the year and due to the Deanery Synod not having a Secretary, we have missed a couple of meetings. One of which was held at the same time the Synod Rep's were having a meeting for'Fit for Mission, at Reverend Penny Stradling's home. Recommendatlon for the D6an•ry Clergy Distrlbutlon Part One St Luke's & Cronton Mlssion St Luke's & Cronton mission has already been a¢￿Pted, Cronton and St Luke's had a prior meeting before the fit for mission was put on hold: Part Two - South Widnes & East Wldnes Widnes South- One Benefi￿ of Widnes South. Suspend presentation and appoint an interim Priest-in-charge for a period of years. This is to help St Mary's Church, West Bank. to discem the future of the ministry in that parish. Including, resolving the future of the church building and to lead St Mary's Church. Hale. in continuing to develop mission in the parish. Benefice of Widnes East- To appoint the Area Dean as interim Priest-in-charge of St Ambrose Church, Wldnes for a period of two years to ensure continuity of ministry. FIT FOR MISSION Fit for Mission has been put on hold until the Deanery fill the clergy vacant posts for St Luke's Church and St Ambrose Church. TARGETS FOR IMPROVING THE DEANERY SYNOD 1. Look to compile church reports. 2. Share resources. ideas and practical stuff. 3. Explore how to create opportunities to connect communities e.g. Flower Pot, Chrislingle, Bands, Choirs etc. 4. Create a Deanery Fa￿book page. Howard Sparks Deanery Synod Rep VOLUNTEERS AND SUPPORTERS We would like to thank all the volunteers and staff who work so hard to make our church the lively and vibrant community it is. We would like to fomially thank all of the organisations that have supported us during 2023. 11- TREASURER'S REPORT - 2023 FINANCIAL REVIEW General Comment The published set of accounts for 2023. as approved by our Independent Examiner, Mattocks Grindley Ltd, are included at the very end of the APCM report (pages l 7- 25), and include all financial activities, for the Church and St John's Preschool as a combined charity. Apart from referencing to the total St Johns Preschool Income and Expenditure for 2023, this 'Treasurers Report, section only contains details relating to the pure 'Church AGtivities'. i.e. it excludes any detailed analysis of the St Johns Preschool. Comments referring the St Johns Preschool financial accounts for 2023 can be found on page 8 of the APCM report, in the section he8ded 'Preschool Report,. INCOME 2023 See page 21 and the appropriate note reference, that will correspond to the comments below. REF COMMENT 11 Glft Alded Glvlng & Donatlons in 2023 amounted to £80.632 compared to £54,386 in 2022, an increase of £26.246 (48 % ) The total is broken down into £55,074 planned giving, £2,825 one off gifts and £22,733 gift aid recovered. 12 Other Income in 2023 totalled £76,298. Most of Ihis is made up from Premises Hire income of £69.470 and a Diocesan Curate Housing Grant of £6,1505. 13 Non-Gift Aidèd Giving & Donations in 2023 came to £17,524 compared to £22,382 in 2022 a reduction of 220/0. Split as follows: CateioryGr¢up Category Fund Non-Gift Aided Giving& Donation5 Oneoff Gifts General Non-Gift ￿ded Giwng& Donatlons Planned Giving General TrANSFORM MINDSCNon-GiftAJded Glvlng& Donations FUNDRAJSING EVENTS Tfansform Minds TRANSFORM MINDSCNon-GIftAded Glvlng& Donatlons One Off Glfts Transform Minds TRANSFORM MINDSCNon-Gift Aiijed Giving& Donaiions Planned Giving Transform Minds 14 Grant Income. In 2023 we received grants of £64,018 split as follows.. Cat¢goryGroup Donatlonsfromorganlsatlons Granis Grant TRANSFORM MINDS Donatlonsfrom Organlsatlons HBC Greener Spaces Project DonationsFromOrganisations JMF Grant Henrysmith Grant Fund Gèneral TNWSDF Liverpoolone CommunityFund Tiansform Mlnds St Paul's Gardens Misc Restricted Fund5& Projects JMF Grant Henrysmlth Grant Actua(Income 75 £12.06 £15.00 £11,OOW .00 £4.00 15 Service collections - 'Open plate. collections in 2023 amounted to £8,964 compared to £6,715 in 2022. An increase of £2,249, an increase of 33 % -12- 16 St John Kitchen refurb. We allocated £2,500 of designated funds along with a further £1.602 of Youth funding which was earmarked for youth club kitchen equipment to create an £8,000 budget for updating the kitchen area in St Johns church. 17 St Pauls Bulldlng Fund- some gffts are still being given to this fund in readiness for major ￿paIrS to the church tower within the next few years. Activities - These are made up from donations made at the community outreach groups such as Connect Café, Crossroads Cafe Tols, Youth by the Park and Funeral & Wedding fees. The total of £5.635 is £805 dovm on the 2022 figure of £6.440. The breakdown is as follows.. CategoryGIoup Actlvltles Actlvltles Actlvltles Actlvltle5 Aciivities 18 Category Fund Connect Cafe Geneial Crossroads Caf• General Event Tlcket Salestrom Churchsuite General Occaslonal Offices General TransformTots General Aetuallncomg £707.94 £S5.12 £329.00 £2.401.00 £2.142.12 19 People In Need - Is a restricted fund that consists of donations given (£3,360) to help people who are struggling financially. So far, in 2023 most of the donations have been given for Ihe benefit of specified individuals named by the anonymous donors. Preschool Income The total Preschool Income for 2023 was £196.333 (see page 25 for full breakdown) EXPENDITURE 2023 110 E1 1.6 Stsff Costs - Our largest piece of Church Expenditure in 2023 was for staff costs. These amounted to £118,777 compared to £89.272 in 2022. The increase compared to 2022 is made up of a 'one-off fee for specialist counselling fees as part of Transfomi Minds for £4,377. along with the increase in minimum wage in 2023 effecting staff. Also we had the salary for the last two months off the year for the newly appointed Operations Manager. The full breakdown of staff costs is as follows: srAFF EXPENDrruRE . Counselllng Fees Expenses - Meetrngs Expenses- Pastoral Expenses - Travel MRC NIC & PAYE Housing HR Support NIC & PAYE Payroll Fees Penslon Salaries & Wages Tralnlng GrandTotal UN RESTrICTED REsfRICTED Orand Total £4.337 £4.337 £132 £183 £127 £32.463 £12.309 £2.376 £141 £540 £9.150 £55.383 £1,635 £118.777 £132 £183 £127 £23.830 £8.961 £2.376 £8.634 £3.348 £141 £540 £3.363 £15.575 £312 £56.399 £5.787 £39.808 £1.323 £63.378 The staff costs are met in two ways. The first is from unrestricted general funds totalling £55.399 and the second is from restricted funds , totalling, £63,378 made up of grants we have received from various organisations including the Church Commissioners. 13- Please note Ihat any Vicarslcurate salaries & pension are paid by the Diocese and rK)t by the church. Our Parish Share payments help with Vicar and Curate cosls. E2 1.4 Building- Our next largest expense in 2023 was the money spent on our church premises, We spent £104,117 compared to £95,007 in 2022. an increase of nearly 10 % . The main reason was course was the increase of 300/0 in Utility costs for 2023 due to price cap rises. The breakdown of building expenditure is as follows: Stwm ot Actu•l exp•w•dltur• Row Lal>•l* ChE4rch UtJLltles st Paul's Internal Reorder st Pauls Meetlng Room (Vestry) Church Malntenance & Upkeep St Johns C hurc h Kltchen (Vestry) Refurts Expencllture Insurance Church Major Works St John's Hall Central Heatlng Hall MaJor Works Hail Malntenance & upkaap Cleanlngcontractor Cleanlng Matorlals Church & Hall Utllltlas Hall Utiiitles Orand Tot•l OrandTotal £33.703 £1 1.830 É1 0.840 £9.449 £8.000 £7.304 £6.738 £6.000 £4.01 5 £2.289 £2.019 £1.487 £653 -É11 It104.1 17 E3 1.5 Diocesan Fees- on￿ again we are pleased to report that we have met our'Parish Share, payments to the DI0￿Se in full in 2023. The Parish Share amounts to £40.112. Our total Diocesan Fees for 2023 were £42,217. slightly down on 2022. E4 2.4 Mission Giving- We target to give away 100/0 of our unrestricted regular glving (See 2023 Parish Retum Page 24- Regular Giving Total of £66,410) This should have amounted to £6.641.being given to Mission & Charity work at home and abroad. The total of £6,199 is £442 short which we will rectify in 2024. The breakdown of our Mission Giving was as follows: £600 Local - Widn•s Foodbank £2,731 National - Reach Merseyside - £2,532. Children's Society £124.48, Macmillan Cancer £74.25 £2,868 Intemational- CMS- £2.532. Compassion UK £336, E5 Children & Youth Work - £8,670, broken down as follows: Tots £890. Kids £4,480. Youth £3.300 E6 Long Loaf - £5,158 cost of food & equipment purchased from Faresharelshop. Includes £1,494 spent on a new oven. Hospltallty- Church Servi￿8 and events £1.669 in 2023. compared to £2.262 in 2022 E7 E8 Preschool Expenditure - The total Preschool Expenditure for 2023 was £222.202 (see page 25 for full breakdown) Risk Assessments, Controls and Procedures The PCC operates under a mature system of controls and procedures develop over many years of operation, and the PCC monitors finance and operational issues routinely as part of its regular PCC meetings. 14- Financlal Rlsk The PCC receives routine upd8tes on the cash balan￿ of all funds at every PCC meeting. and a full report as part of Ihe annual accounts and APCM. Urgent and in-budget expenditure is discussed and agreed by the Stsnding Committee, whilst non-urgent and out of budget expenditure is agreed by the PCC. Collections are always counted by people. all payments are authorised by two people via Expense Plus. Banking of Income is ordinarily managed by the Churchwardens. The Church holds Ecclesiastical general insurance to cover its key liabilities and risks. Reserves Policy It is PCC policy to endeavour to maintain a balance on unrestricted funds that equates to around three months of church workers, salaries, £20,259. It is held to smooth out fluctuations in cash flow and to meet emergencies. The PCC is aware that major repairs to the church tower are required and that the main church roof will need replacing in the next 5-10 years and we will aim to agree and set a regular amount to save towards the costs going forward. CONCLUSIONS In 2023, for the first time that I can remember. as a PCC we managed to produce a budget for the financial year. Excluding the St Johns Preschool accounts. for the 2023 year we budgeted for a deficit of £53,053. This was based on an Income budget of £246,194 and an Expenditure Budget of £299,247. Our Actual totals for 2023 were as follows.. Actual 2023 Income - £277,470. Actual 2023 Expenditure £302.272 An Actual deficit of £24,802. In 2022 the deficit was £26,721.56, so a slighl improvement. Although this result was much better than anticipated, we slill need to reverse this Irend of our expenditure being greater that our income. Our unrestricted (General) funds expenditure exceed our unrestricted (General) funds income by £2,997. Our restricted funds expenditure exceeded our restricted funds income by £21,806. We still rely heavily on grant funding to resou￿ our staff and volunteers involved in providing much of our ex￿lIent missional work, and a number of these grants come to an end in 2024, which will put added pressure onto our finances. On the whole, in 2023 our giving income has been very good. Our total giving + gift aid (excluding grants) for grew from £101.050 in 2022, to £124,508 (230/0) in 2023. The Parish Giving Scheme continues to be a blessing in helping us to budgel better and the amount given by Ihis method has also grown in 2023 by £2,492 to £86,849. PGS accounts for nearly 70Q/o of our voluntary giving. Steve Shuttleworth Treasurer St John & St Paul Widnes (Transform Widnes) 15- Ind•pendent •xamlnerfty rep¢)rt Page 16 to th• PCC ofTHE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF ST JOHN AND ST PAUL. WIDNES I report on thè 8(£ounts of the PCC for the year ended 31 December21)23, which are set out on pages 17 to 24. Respectlve respon¥lbllltlg8 of thè PCC and th• examlner The churches PCC is rèsponsible for the p￿ParatIOn of the accounts.. Th8 churches PCC considers that an audit is not r8quI￿d under section 144(21 ol the char￿￿5 A(* 2011 IThe Act) and that an Indep8ndent Examination is n8$d￿. It is my reSp￿sibIlity to.. - Examine the 8Lwunts under sectK)rt 145 ofthe 2011 Act - To folh)w the procedures lald (k)wn In the Genoral Diractions glvw by the Commlssk¢n under section 145ISMbl of the 2011 - To stat6Ythether partl¢yJlar matters have corne to my 8tt$nlK)n. Ba$1• of thlty roport My exarnlnation was carried out in 8cix)fdane4 ￿￿th the General Dlrectbns given by the Charity Commission. That examinatK)n IndUd￿￿ a review ofth* aCc￿ntIng records kept by the PCC and a comparison ol the acLounts presented with thosè reeords. It also indudes wnSiderat￿n of any unusual rtèms or disdosures in the acxx)unts and seeking gyplanations from you as PCC conceming 8ny such matters. The procedures undertaken do rK)t provid8 8vi¢Janea that wyjuld be requir&Y in an audit and eonsequently no oplnkjn is given as to wh8th8rthe acctyjnts wesent a'true and lair, vw and the report is limted to those matters set out in the next statement. The Pro￿dureS undertaken do not provide all tha avidonce that would be requlred in an audtt, and eonsaquentty I do rK*t expres5 an audit opinion on the view g￿en by the acwunt$. Inde￿1)dent •xamln¢rfs 8tat•m•nt In (¥Jnn8Ction wth my exanwnation. no maiter has come to my attention.. {1) whLth giv85 me r•8sonabl• eausa to bellev8 that in any rnaterial r8SP8d the re4uirarn•nts.. - to keep 8(xx)ynting r￿￿￿J$ in OCCA)rdance vlth secfjon 130 of the 2011 A(X', 8nd - to prepare aco)unts %thich accord wth thè actountin9 rwds and comply with Ihe ￿CoUnting raquimm8nts ofthe Act. Have not b88n mat or {2} to whieh, in my oplnbn. att￿tr"on should be drabvn in ordar to anabla a prow understanding of the 8(xY)unts to reached. Mr G Mattocks FCA Mattocks Grindley 18 Mulbery Avenue Widnes. Cheshire WA8 OWN G Mattc g+/412 PAROCHIAL CHURCH COUNCIL OF ST JOHN ST PAUL￿DNEs STATEAIENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDEO 31 DECEMBER 2023 Page 17 Sncomln Resourc•$ Donations & Legacies Charitabb Activit188 Investrnents Tr8d•ng Activ￿e8 Olher Presch)ol Income Total Incomln Y980urces R8sourca8 Used Charitsble A¢tiwties RaisirYJ Fur¥Js OtherActiviti8S Support Preschool Resources Used Total r•sourc85 usod N$t Incoming l Outgolng Ra$ourc•$ eforo transfer• Fund Transfers In Fund Trnnsfors Out Ngl Incoming l Outgolng Rewur bafora In$11088e8 Investment Gains or L05se5 unrest￿ctOd R•strI￿•d Endowmont Total 2023 117.785 £ 77,746 £ 195,531 £ 72,399 £ 808 £ 73,207 £ 298 £ 270 £ 568 £ 164 £ 164 £ 8,000 £ 196,333 £ 473.803 2,022 128.969 46,212 42 8,000 £ 69,397 213,586 458,207 196.333 386.979 £ 86.824 £ 193.643 £ 108,630 £ 302.273 £ 255.469 15,473 222,202 415.845 £ 108.630 £ 222,202 £ 524A75 e 167,612 43B.554 £ 128,8681 £ 121.8061 £ 1.000 £ 150.672} £ 1.000 £ 1.000 £ 19,652 1,895 1,895 1,000 £ £ 129.8661 e 120,8061 £ ISO.8721 19,652 Net Incorning l Oulgolng Rowirc•s Ibafore Awt R•valuatlon} Asset RevalLWtlon let Mob*ment of Fund$ Totsl Funds Brov ht Forw8r(I Total Funds Carrlgd Fop*ard £ 129,888} £ 120,8061 £ 150,672} 19.152 £ 20,806 £ 173,085 £ 114 7e9 £ 143,219 £ 93,963 £ 50,672 287,854 £ 237.182 £ 19,652 288,202 287.854 58nted B General IUnre8trictedl St Paul's Building Fund IRestrict8dl TNW SDF IRestri£*edl Transfom) Tots IRe5trictedl Kk1$ & Youth IRe5tric18dl Youth by the Park IR88trictedl vep)ol Ong Communty Fu {Restr￿ted) Lottg Loaf lincl ch￿StMaS Meal) IRe5triciedl Tr8n8form Minds (Restricted) Pgople In Need (Desionatedl St Paul's Garden5 IRestrictedl Designaled FurKls IDesign8t8dl Misc Re5trictsd FU￿18 & Projects IRestri¢tedl Holiday Activty FuTrJ HBC IR9sMctedl JMF Grant IR8Strictedl Pre School Hen Smith Grant TOTAL FUNDS Unr•stri¢t•il Rgstrfctod Endowmgnt Toto12023 72,466 £ 72.467 £ £ 27,079 £ 27,078 £ 2,604 £ 2,604 £ 1.694 £ 1,694 £ 7,391 £ 7,391 £ 2,494 £ 2,494 £ 2.022 68,370 32.373 19 2,119 14,409 5,023 £ 15,017 £ 15,017 £ 4.196 £ 4.196 £ 5,415 B.793 £ 8,793 £ 1,080 £ 4,966 £ 339 £ 12.375 559 87 8,839 1,080 £ 4,966 £ 339 £ 6,318 £ 6.318 £ 2,678 1,516 £ 3,107 £ 1,516 £ 3,107 £ 69.334 £ 8,788 £ 237.182 £ 321 2,097 95.320 37.851 69.334 Reslricted 8,788 £ 143219 £ 93 03 £ PAROCHIAL CHURCH COUNCIL OF ST JOHN ST PAUL WIDNES BALANCE SHEET AS AT 31 DECEMBER 2023 NOTES Totsl 2023 ge18 BALANCE SHEET BY FUND Curr•nt Prlor Y•ar 2022 £ 112.258.TrJ 690.00 £ £ lo,￿25.[￿ £ 133,365.C 861.C 8,981.00 Prèpaymènts Pre S¢hooJ Bankjcash Curr•nt Ass•ts Total Non-current As8•t8 £ 57 Cg8.00 £ £ 180 071.00 £ 82,$45.(Kl 59,873.00 £ 3,853.00 £ 63,261.00 7,376.00 PrB School A88ets Investments k'oTri Cuttent A¥8•ts Totsl Current UablI￿e9 A¢wunts Payabfe Deferred Income Pre School LlabSlltheg Current Uablllués Totsi N0￿CUrr•At Uabllltl88 Lo T¢mi Loan l Morlo3 N0￿CUrrent Llabllltles Total Total Net Assets A8Mts Minus Ltatmliti £ 63.726.00 £ 70 837.00 1.927.00 £ 4.952.00 4,688.1)0 £ 661&00 £ 8.53&1XI £ 237 182.00 £ s•nt•d B UNRESTRICTED FUNDS G8n8r81 IUnrestrit#edl People In N8ed1098b3nat&Y} D85bJnat8d Fund5 IDe5ign81edl Pre School Unrestricted UNResTRICTED FUNDS TOTAL RESTRICTED FUNDS st Paul's Buiklin9 Fund (R95trt￿) TNW SDF {Restricte the PCC aro a￿oun100 ftras Boon Ihe PCC kB r￿11￿ of N8 Wl 8niMem8rtarwJ the amuni due Is 0￿￿11Rats￿ and Its ￿m￿le recdpt by PCC ¢•tsh. Funds r8189d byt￿ fete. 98rdtrn parfyand 4mikrevents we lorgros6. B￿￿811 In¢omt k In the cfcommlBBbn 88 th8 tsttrk ￿ on a sDkry orrecth*d b•lg. R8nthi 5rrtome thè ￿￿n90f￿1vth prfrrnlw th? rEnthl IBdu•. DlYtyJ*Kls are accounled lor*tsn due payatlo aThY Int8rn$1 wre qcDJwrf•d for8e1w￿(￿￿. Tax rwer•bk on such Irthrne Is recc¥[￿Eed th thB sHrn• Acmunury yoar. Re8Nged galns or kjsses are reCryn￿ In￿*mon￿¥S *)Id. Ufft*Hsqd 8¢WLmtsdforon MAI￿￿Of1rv￿￿Irnjn1￿9¢31 t>¢¢•mber. Page 20 PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE PARISH OF ST JOHN AND ST PAUL, ￿DNEs NOTÉS TO THE FINANCIAL STATEMENTS For the year ended 31 D•rAmb•r 2023 R•sour¢es oxpandod Grants Grants and donatlons are accounted for when paid over, or when awarded. if that award creates a binding Acfivities directly relating lo the work of the Church The dioces8n parish quota is accounted for when paid. Any parish share unpaid at 31 Dacember Is provlded for Flxed assets Consecrated property and movable church fvmishings Con5ecral8d and beneficed property of any kind is excluded from the accounts by $.96(2lla) of the Charities Act M¢)veable church fumi8hings held by the Vicar and Churchward8ns on special trust for the PCC and which All expenditure incurred in the year on consecrated or beneficed buildings. individual i18ms under £1,000, or on Other fixtures. fittings and office equipment Equipment used wthin th8 thurch premises is depreclated on a straight line basis over 4 years and on a 15% Investment$ Investments are value(l al mat1(et value al 31 December. Cuffent assets Amounts owing lo the PCC at 31 December in ￿5p8¢1 of fges. rents or other income are shown 88 debtors less Short-tern deposits include ¢ash held on deposit either with the CBF Church of England Funds or at the bank. PAROCHIAL CHURCH COU14CIL OF ST JOHN ST PAULwfoNES NOTES TO THE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 31ST CECEMBER 2023 P898 21 INCOM£ 2023 UNAESTRICRED RESTRicfED TOTAL 2023 80,632 80.632 76,281 £ 76,298 17.524 17,524 15.000 14.200 12,068 11,000 Gift ￿ded Giving & DonatK>ns other Income 11bn￿1ftAvJ8o GNing & Donation8 Grant Henry Sfflllh Gr8nt Grants RANSFORM MINDS Donationsftom Org8nlsthn8 e C(Alection$ St Johr6 Church K#chen Ivestryl Refurb St Pauls Buikjlry Fund Activititrs JMF Grnrt Don•Oons frfffi ￿an1$￿tkinS Income Long Loaf Income ds & Yokjth Income Sl Paul's Gardens Iwme HBC Greaner Spa￿8 ProJ8¢t Long Loaf Christmas ￿al Income TRANSFORM MINDS Grft Ak4ed GnAry & Donofjom1 $1 John & St P8uL8 Loop System Tran¥form Tots Income TRANSFORM MINDS NoTrGKt ￿ded GlvlrYJ & Donatbn8 Youth bythe Path IncomB Sl Johns Church Kitchen Iveslryl Refurb Transfers P￿sChool Income 17 £ 15.000 £ 14,2W £ 12,066 £ 11.000 £ 14 14 8,C¥X) £ 6,333 £ 8.000 8,333 5,635 5,000 4.750 3,360 2,644 2.338 16 17 18 14 5.635 s.wo £ 4,WO £ 750 £ 3.360 19 2,644 £ 2,338 £ 2,044 £ 2,000 £ 1,296 £ 1.181 £ e88 £ 2,000 1,29e 152 £ 11.6021 £ 152 11.6021 12.5001 196.333 86024 £ 475.803 12.5001 196,333 386,979 £ AL INCOME EXPENDITURE 2023 UNRESTRIUIED RESTRICTED TOTAL 2023 £3,670 £3.670 £17 £661 £1,215 £104.117 £42.217 £118.777 £1,777 £2,533 1.1 Admin 1.1 Admln Sl8lon8ry 1.10 Ckc88bnal Offlc88 1.2 Comm8 1.4 Buildiny 1.5 FeeB 1.6 Staffiw 1.7 Fin8nc8 1.81.T. 1.9 Produclkjn & Med .1 Worshlp G8lherfrvJs 2.2 Prayer Events 2.4 Worship T*affl 2.5 Feslwals 2.6 Hosptsl 2 7 Te8rn8 3.1 Conn*1 Groups 3.2 Ltradership Trainin9 & D&vtk)pmenl 3.3 Disclpkship CoLYEe$ 4.1 Long Logf 4 2 Conn￿1 & O¥sl$ C•fe 4.3 St P8uf¥ Gard 4.5 OulreaGh Courses 4.6 MI&GiM Glvlng 4.7 Peop* In Ne￿1 5.1 Tots 5.2 Puds 5.3 Youth Preschool Ex TOTAL EXPENDITURE £17 £e61 £1.215 £72.993 £42,217 £55,399 £1,TTI £31.124 E2 £63,378 E1 £85 £26 £928 £1 £33 £135 £1,617 £599 £195 £301 £81 £W28 £190 £33 £135 £1,670 £599 £195 £301 £61 £5.158 £87 £185 £33 £6,199 £2.839 £890 £4.480 £3,300 £222.202 £524A75 £53 E7 £5.158 E6 £87 £165 £33 £6,199 £2,839 E4 £4,480 £3,800 E5 E5 E8 dilure £222 202 IS.845 £108.630 INCOME TOTAL LESS EXPENDITURE TOTAL 128,8661 121,8061 150,67ZI Pago r2 PAROCHJAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF The PARISH OF STJOHN ST PAUU TbYIDNE8 NOTES TOTHE F14AMC￿L STATEMEltrs (Conflnu• Forth• •nd•d 31 0•¢•ts 2023 STIFF COJT8 2022 Wages ar*Y Safarfes Sodal Seuth Costs INICI 61,C( 2.501 7.200 41.408 3,941 70.710 FIXEDfvMEf8 FOR Li8E BY THE PCC Frn•hold Land & Bulldkng¥ Flxturn• and Flttln Equlpm•nt Totsl S(81 T8ntyblo fix•d•Jwts GROSS BOOK VALUE At 1 Jonaury 2V23 P41dllbns rtsposal8 At 31 2023 122,735 13.747 30,209 875 166,￿1 876 DEPRec￿TThI At 1 January 2023 Charyo ftrthe ye Dèprec4￿fft on dtspo8￿$ At31 D•c*mbor 2023 61.243 2,455 12,7W2 22.049 5.183 96.054 7.786 NEf BCQK VALUE At 31 D8c4mbw2023 837 3,8J2 Al 31 08￿mber 2022 5(b) Invoaknxnts 2023 2022 Swmugl Kldd L&3acy & DlrK•sun ReFolr Fund Hl8torfca C08t Mathet Valu• 625 PAROCHLAL CI4VRCH COVNCILOF THE PAROCHIAL ¢HURCTrICoUNC￿0F THE PARI$HOF STJONII AIID 8T PAV4 WIDIIE# OTFS TO THE FINANCNL STATEMEIITSl¢orflMwdl AIIALY818tr NET A8$ET8 BY FiWD T4 63.n8 86,1r 4,615 143.219 .726 1W.071 CurnntA5E4rs Curyent Fund T37.1B2 DEBTthI$ Tr•*deitr¥5 10,715 LIABL171E$.. Pr• 4724 FLW4D DETA Restrfcled Fu￿S &Te 9h(Nm&l ￿ 11. OtsrfyJndB ￿ld£re unwblthj t¢bx¢vwr•lfwd5. 10 UNResTrirn FUNDS Thec10￿￿ bthrt¢ ofithrymtrfrtod comwkndlhefd Genwdl FuThl StPa￿'s Bulblknp Fun& Wornens F￿h￿￿hIP 141WI ?83.687 615 8324 P•winnwd 173.085 If AÈSIRICTED FUNDS The cbxlng F¢od Hubgrant Totscrant Youth Church nuorfve5tyqrontlW kn SPB Lw Li>pf grani caf*g￿Trt K&tchè* grant Ytyjth ￿ &S¢W OknnoFsgrant ChdsbMa3Dinrtr StPwL48uil¢&ng Fund Grw TMV SDF ICtrrtyche5 Be%￿d Yolth by1￿ P4 StP•y15 wrfen5 2.119 14.4L 7.391 4.1 Sh16 27.079 3.107 32.373 19 6T 2,6KI 37OS% 218 .788 15.017 nrysfilth GrJni Hol￿8Y2C1Mty1k1ld I,S1$ 12llTS 12 TrAN8FÈRBEfw￿N FIIND¥ 13 R*d P•rth• The mernbar5￿tr￿ pcc In 2025 rdrecth••rypA￿rtslrLffithèÈ￿. PAROCHIAL CHURCH COUNCIL OF STJOHN ST PAUL WIDNES PARISH RETURN FOR THE YEAR ENDED 31 DECEMBER 2023 Page 24 INCOMING RESOURCES Unrestrlcted Restrlrted 2023 TOTAL 66,408 É 2 £ 66,410 6.058 £ 6,058 13,108 £ 6,660 £ 19,768 25.640 £ 6.632 £ 32,272 Voluntary Income Regular Giving Collectsons at Servlces All OtherGiving linc. special appeals) Grft Aid Recovered Le8acles Icaphal value) Grants Ire¢urrin8 and tsTre-offl Preschool Vountary Income Voluntary Income total Fundraising Artivities Fundra151n8 Incorne Preschool Fundralslng Income Fundralslng Actl¥ltlestotal Investments Income Inve5tfflent Incorne Ilntere5t, Property Income etc.) Stattrtory Fees Retalned bythe PCC Iweddln8s etc.) Income from Tradlng (Not Fundralslngl Preschool Investment Income Investments Income total Other Other Preschool Other Other total INCOMING RESOURCES TOTAL 6,900 £ 72,381 E 79,281 £ 196,333 £ 196,333 £ 314,447 £ 8S,675 £ 400,122 Unrestrlrted Restrirttd 2023 TOTAL 71 £ 71 71 £ 71 Unrestrlrted R￿ri￿ed 2023 TOTAL 298 £ 270 £ 568 2,401 £ 2.401 69,833 £ 808 £ 70,641 72,532 £ 1.078 £ 73.610 Unrestri¢ttd Restrirtqd 2023 TOTAL £ 386.979 £ 86,824 £ 473,803 EXPENOED RÉSOURCES unre￿￿1tted Rt5trirted 2023 TOTAL 337 £ 337 337 £ Unrestricted Restricted 6,199 £ 6.199 42.217 £ 42,217 43,429 £ 54.369 £ 97.798 9,715 £ 4,671 É 14,386 £ 101.560 £ 59.040 £ 160,600 Unre5trirted Restrirted 3,517 £ 13,994 £ 17,511 37,784 £ 4,472 £ 42.256 33,692 £ 653 £ 34.345 Fundraising Actiwties Fundraising C05t5 Fundralslng Artlvltle5 totsl Chufch Artivltles Mission GNlng & Donations Diocesan Parish Share Contribution Salarles, Wages & Honoraria Clergy & Staff Expenses Churth Actlvltles total Church Expenses Church Mission & Evangelism Ex￿nSeS Church Runnin8 Expen5e5 linc. Governance) Church Utlllty Bllls Cost of Trading Chur¢h Expenses total Preschool Expenses Preschool Expenses Preschool Expense5 total Major Capital Expendlture Major Church Building Repairs Major Churih H?11 & other PCC Property Repair5 New Building Work IAIII Malor Capltal Expend5ture total Other Other Othertotal PAYMENTS TOTAL 337 74,993 £ 19.119 £ 94,112 UN￿stri¢ted Restrirted £ 222,202 £ 222,202 £ Unrestrl¢ied Restrirted 12,738 E 22,471 £ 35,209 4,015 £ 8,000 É 12.015 É 222,202 £ 222,202 16,753 £ 30,471 £ 47.224 Unrestritted Restrlrted £ 415.845 £108,630 £ 524.475