2022-12-31-accounts

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Contents
Administrative Information
Annual Report
Statement ofParochial	Church Council's
Responsibilities
Independent Examiner's	Report	10
Statement ofFinancial	Activities
Balance Sheet		12
Accounting Policies
Notes to the accounts		15

In post at 31 December	In post at 31 December	2022:
Priest in Charge Associate Minister		Rev'd Jonathan Phillips Rev'd Michael Leyden
Wardens		David Hobson
		Jonathan Price
Elected Members		Darren Andrews
		Katie Andrews
		Julian Annison
		Nev Kite
		Anne Naylor
		Lizzie Wiffen
Secretary		Bridget Hobson
Electoral	Roll Secretary	Bridget Hobson
Treasurer		Nev Kite
Deanery	Synod	Rev'd Jonathan	Phillips
Independent Examiner		Michael Caputo FCA
		McLintocks (NW) Limited
		Chartered Accountants
		2 Hilliards Court
		Chester Business Park
		Chester
		CH4 9PX
Principal Address		StPeteVs Church
		Watergate Street
		Chester
		CH1 2LA

Ex-officio members:
Vicar	Rev'd Jonathan	Phillips
Associate Minister	Rev'd Michael	Leyden
Wardens	David Hobson
	Jonathan Price
Elected members
	Darren Andrews
	Katie Andrews	(from 25 April 2022)
	Julian Annison
	Nev Kite
	Anne Naylor
	Lizzie Wiffen

will be kept	in th	e General and Cafe fun	ds. At 31 December 2022 this was:
General:	3	months expenditure f22,150	Actual reserve (excl Fixed Assets) 845,096
Cafe:		Et8,125	225,177

					Unrestricted	Designated	Restricted	Total
				Notes	Funds 6	Funds 6	Funds	Funds 6	Prior Year
Income and endowments			from:
Donations and legacies				2a	73,703		6,762	80,465	578,472
Income from charitable	activities			2b	8,485	52,644		61,129	60,015
Other trading activities				2c		632		632	587
Investments				2d	1,082		324	1,406	347
Other income				2e		15,634		15,634
Total income					83,270	68,910	7,086	159,266	239,422
Expenditure on:
Raising funds				2f		275		275	335
Expenditure on charitable		activities		29	90,649	67,213	7,429	165,291	549,392
Otherexpenditure				2g	93	428	35	556	320
Total expenditure					90,742	67,916	7,464	166,122	150,047
Gains Ilosses on investment			assets
Net income i(expenditure)before transfers					(7,472)	994	(378)	(6,856)	89,375
Transfers
Gross transfers between		funds - in			1,530			1,530	5,770
Gross transfers between		funds - out					(1,530)	(1,530)	(6,770)
Net movement in funds					(5,942)	994	(1,908)	(6,856)	89,375
Reconciliation offunds
Total funds brought forward			at
1 January 2022					75,275	140,117	27,623	243,015	153,540
Total funds carried forward					69,333	141,111	25,715	236,159	243,015

Balan	ce sh	eet as at31	"Decembe	r 2022
		Unrestricted	Designaled	Rastricled	Total
	Notes	Funds	Funds	Funds	Funds
		6	6	6	s
Fixed assets
Fixtures & Fittings Equipment	5	21,097 3,139	1,555		21,097 4,694	24,343 8,483
		24,236	1,555		25,791	32,826
Current assets
Debtors Short term deposits Cash at bank and in hand	6	3,650 41,899	8,529 133,292	937 26,628 5,501	13,116 26,628 180,692	3,995 26,304 183,091
		45,549	141,821	33,066	220,436	213,390
Liabilities
Creditors: Amounts falling due in one year	7	(452)	(2,265)	(7,351)	(10,068)	(3,201)
		(452)	(2,265)	(7,351)	(10,068)	(3,201)
Net current assets less current liabilities		45,097	139,556	25,715	210,368	210,189
Total assets less current liabilities		69,333	141,111	25,715	236,159	243,015
Total net assets less liabilities		69,333	141,111	25,715	236,159	243,015
Represented by
Unrestricted: General fund		69,333			69,333	75,275
Designated: Cafe fund : Parish Investment :Stained-glass windows			26,732 98,745 15,634		26,732 98,745 15,634	39,872 100,445
Restricted: 3 Space fund				210	210	89
Development fund				19,277	19,277	28,304
Isabella Theatre Community						1,230
A Meal For Everyone				6,228	6,228
Total funds ofthe church	8	69,333	141,111	25,715	236,159	243,015
The financial statements were approved	by the	trustees on 13March 2023.
Signed on behalf ofthe PCC by'

					Unrestricted	Designated	Restricted	Restricted	Total	Total
					(General) f		Fundsf		2022	2021
Donations					60,478		5,779		66,257	1S4,347
Church boxes					2,740				2,740	1,450
Gift Aid					10,485			983	11,468	12,875
				Total	73,703		6,762		80,465	178,472
2b Income	from charitable			activities
Cafe cash	donations		via till		Unrestricted (General)	Designated F 1,275	Restricted Fundsf		Total 2022 1,275	Total 2021f 882
Grants					1,155				1,156	28,239
Payments	for	church	events		4,568				4,568	3,245
PCC fees					61				61	343
Hire of church					300				300	300
Cafe sales						51,369			51,369	24,807
Night Church		contribution			2,400				2,400	2,400
				Total	8,485	52,644			61,129	60,018
2cOther trading activities
					Unrestricted	Designated	Restricted		Total	Total
Shop sales					(General) f	F 632	Fundsf		2022f 632	2021 587
				Total		632			632	587
2d Investments
					Unrestricted	Designated	Restricted		Total	Total
Bank Interest					(General) 1,082	f	Funds F 324		2022 f 1,406	2021 f 347
				Total	1,082		324		1,406	347
2e Other income
					Unrestricted	Designated	Restricted		Total	Total
Insurance daim - windows					(General)	f 15,634	Funds		2022 15,634	2021f
				Total		15,634			15,634
INCOME GRAND TOTAL					83,270	68,910	7,086		159,266	239,422

			Unrestricted	Designated	Restricted	Total	Total
Shop purchases			(General) f	2 275	Funds 5	2022 6 275	2021 5 335
			Total	275		275	335
2g Expenditure	on charitable		activities
			Unrestricted	Designated	Restricted	Total	Total
			(General) F	f	Funds	2022	2021
Parish Share			55,733	13,934		69,667	64,750
Link Up			144	36		180	140
Clergy Travel			68	10		78
Clergy other			1,883	351		2,234	1,093
Clergy housing			3,015	754		3,769	3,495
Church utilities			1,265	5,061		6,326	6,311
Church repairs and maintenance			1,932	818		2,750	13,985
Church deaning			1,050	2,539		3,589	2,489
Insurance			2,849	503		3,352	3,550
Cost ofServices			1,407			1,407	2,823
Church outreach			718			718
Children 5Youth			88			88	371
Church Mission				2,975		2,975	1,654
Church events			3,813			3,813	3,153
Photocopier and	printing		150			171	119
Computer and IT			551			551	620
Other office costs			306	42		348	346
Cafe food purchases				12,338		12,338	5,892
Cafe drinks purchases				3,193		3,193	1,373
Cafe equipment	purchases			330		330	244
Cafe other direct	costs			2,901		2,901	2,273
Cafe chaplaincy							18
Salaries			6,931	20,595		27,526	25,942
3rd Space					78	78	38
Isabella Theatre	Community
Professional Fees			2,036		7,351	9,387	1,652
Depreciation			6,470	565		7,035	6,611
Governance costs			240	240		480	450
Expenditure on charitable		activities	90,649	67,213	7,429	165,291	149,392
Other expenditure	—bank charges		93	428	35	556	320
EXPENDITURE GRAND TOTAL			90,742	67,916	7,464	166,122	150,047

			Unrestricted	Designated	Restricted	Total	Total
			(General)	(Cafe)	Funds	2022	2021
				o/o		ok
Parish	Share		80'/	20%	0%	1PP/o	100%
Clergy	costs, excluding	training	80%	20%	0%	100%	100%
Church	utilities		20%	80'Yo	0'/o	100o/o	100%
Church	deaning		25%	75%	0%	100/o	100%
Insurance			85%	15%	P%	100'/o	100%
Governance			50%	50%	0%	100'Yo	100%

	Equipment	(8)	Fixtures &	Total (6)
Cost			Fittings (5)
As at 01/01/22 Additions	15,157		32,460	47,617
Disposals
As at 31/12/22	15,157		32,460	47,617
Depreciation
As at 01/01/22 Charge for the year As at 31/12/22	6,674 3,789 10,463		8,117 3,246 11,363	14,791 7,035 21,826
Net BookValue as at 31/12/22 Net Book Value as at 31/12/21	4,694 8,483		21,097 24,343	25,791 32,826

6	Debtors
			Unrestricted (General) F	Designated	Restricted Funds E	Total 2022	Total 2021
	Income tax recoverable Pre-paid Council Tax		2,762 588	147	937	3,699 735	2,836 712
	Deposit paid for coffee machine			1,031		1,031
	Money due to Pl Fund from Dev't Fund			7,351		7,351
	Prepayment to Cloverley	Hall	300			300	300
	Shop sales —Dec2021						63
	Pre-payment for energy	audit					84
	Total		3,650	8,529	937	13,116	3,995
7	Liabilities Riling dne in less than 1year
			Unrestricted	Designated	Restricted	Total	Total
			(General)	(Cafe)	Funds	2022	2021
	Trade Creditors		E 65	E 919		6 984	5 2,111
	Money due to Pl Fund from Dev't Fund				7,351	7,351
	Accrued Utility Costs		137	551		688
	Accrued Bank Charges			48		48
	Toilet Twinning donations	to be paid out		307		307
	Independent Examiner Fee		250	250		500	500
	HMRC for PAYE			190		190	181
	NEST for pensions						137
	Fees owed to diocese						272
	Total		452	2,265	7,351	10,068	3,201

Fund movement	by type
		Opening f		Incoming f		Outgoing f	Transfers f	Closing f
GEN - General
Unrestricted		75,275		83,270		(90,742)	1,530	69,333
CAFE - Cafe
Designated		39,672		53,276		(66,216)		26,732
Pl —Parish Investment
Designated		100,445				(1,700)		98,745
SGW —Stained~lass	windows
Designated				15,634				15,634
3rd —3rd Space
Restricted			89		200	(79)		210
AMFE —A Meal For Everyone
Restricted				6,262		(34)		6,228
ITC - ISASELLA THEATRE COMMUNITY
Restricted			1,230		300		(1,530)
DEV - Development	Fund
Restricted		26,304			324	(7,351)		19,277
	Grand total	243,015		159,266		(166,122)		236,159