2023-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Chester Saint Peter

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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 2	023:
Vicar		Rev'd Jonathan	Phillips
Associate Minister		Rev'd Michael Leyden
Wardens		David Hobson
		Jonathan Price
Elected Members		Darren Andrews
		Katie Andrews
		Julian Annison
		Nev Kite
		Daniel Percey
Secretary		Bridget Hobson
Electoral Roll	Secretary	Bridget Hobson
Treasurer		Nev Kite
Deanery Synod		Rev'd Jonathan	Phillips
Independent	Examiner	Alastair Jeffcott	BA FCA
		McLintocks (NW) Limited
		Chartered Accountants
		2 Hilliards Court
		Chester Business Park
		Chester
		CH4 9PX
Principal Address		St Peter's Church
		Watergate Street
		Chester
		CH1 2LA

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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
	Julian Annison
	Nev Kite
	Anne Naylor (to	24 April 2023)
	Daniel Percey (from 24 April 2023)
	Lizzie Wiffen (to	24 April 2023)

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					Unrestricted	Designated	Restricted	Total
				Notes	Funds s	Funds s	Fundsf	Funds f	Peer Year
income and endowments			from:
Donations and legacies				2a	104,228	1,000	1,068	106,296	60,465
Income from charitable	activities			2b	7,260	68,652	1,000	76,912	51,129
Other trading activities				2c		645		645	632
Investments				2d	3,156		620	3,776	1,406
Other income				2e		29		29	15,534
Total income					114,644	70,326	2,688	187,658	159,256
Expenditure on:
Raising funds				2f	182	323		505	275
Expenditure on charitable		activities		29	90,032	134,804	21,500	246,336	155,291
Other expenditure				29	345	558	8	911	555
Total expenditure					90,559	135,685	21,508	247,752	155,122
Gains Ilosses on investment			assets
Net income / (expenditure)before transfers					24,085	(65,359)	(18,820)	(60,094)	(6,555)
Transfers
Gross transfers between		funds - in				15,000		15,000	1,530
Gross transfers between		funds - out			(15,000)			(15,000)	(1,530)
Net movement in funds					9,085	(50,359)	(18,820)	(60,094)	(5,856)
Reconciliation offunds
Total funds brought forward 1"January 2023			at		69,333	141,111	25,715	236,159	243,015
Total funds carried forward					78,418	90,752	6,895	176,065	236,159

		Notes	Unrestricted Funds	Designated Funds	Restricted Funds	Total Funds	Poor Year
			6	6	6	6
Fixed assets
Fixtures & Fittings							21,097
Equipment							4,694
			18,452	2,536		20,988	25,791
Current assets
Debtors		6	4,695	2,158	7	6,860	f3,116
Short term deposits							2S,628
Cash at bank and in hand			56,563	90,002	6,926	153,491	180,S92
			61,258	92,160	6,933	160,351	220,436
Liabilities
Creditors: Amounts falling	due in one	7	(1,292)	(3,944)	(38)	(5,274)	(10,068)
year
Net current assets less current liabilities			59,966	88,216	6,895	155,077	210,368
Total assets less current	liabilities		TS,418	90,752	6,895	176,065	236,159
Total net assets less liabilities			78,418	90,752	6,895	176,065	235,159
Represented by
Unrestricted: General fund			78,418			78,418	69,333
Designated: Cafe fund				16,271		16,271	25,732
: Parish Investment				67,143		67,143	98,745
:Stained-glass	windows			7,338		7,338	15,534
Restricted: 3" Space fund					119	119	210
Development	fund				1,386	1,386	19,277
Friends ofthe Building					661	661
Save The Planet					135	135
A Meal For Everyone					4,594	4,594	6,228
Total funds ofthe church		8	78,418	90,752	6,895	176,065	236,f59

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						Unrestdicted	Designated	Restricted	Total		Total
						(General)		Funds	2023		2022
						E		E
Donations						77,385	1,000	645	79,030		66,257
Fundraising	income					3,727			3,727
Church boxes						5,324			5,324		2,	740
Gift Aid						17,792		423	18,215		11,648
					Total	104,228	1,000	1,068	106,296		60,455
2b Income	from		charitable		activities
						Unrestricted (General) E	Designated E	Restricted Funds E	Total 2023		Total 2022
Cafe cash	donations			via till			451			451	1,275
Grants							9,249	1,000	10,249		1,156
Payments	for	church		events		4,493			4,493		4,5se
PCC fees						247				247		61
Hire of church						300				300		300
Cafe sales							58,952		58,952		51,369
Night Church		contribution				2,220			2,220		2	400
					Total	7,260	68,652	1,000	76,912		61,129
2cOther trading			activities
						Unrestricted	Designated	Restricted	Total		Total
						(General)		Funds	2023		2022
						E	E	E	E
Shop sales							645			645		632
					Total		645			645		632
2d Investments
						Unrestricted	Designated	Restricted	Total		Total
						(General)		Funds	2023		2022
						E		E	E
Bank Interest						3,156		620	3,776		1,406
					Total	3,156		620	3,776		1,406
2e Other income
						Unrestricted	Designated	Restricted	Total		Total
						(General)		Funds	2023		2022
						E		E	E		E
Insurance	claim -		windows								15,634
Commission		on Fairtrade sales					29			29
					Total		29			29	15,634
INCOME GRAND			TOTAL			114,644	70,326	2,688	187,658		159,266

					Unrestricted	Designated	Restricted	Total	Total
					(General)		Fundsf	2023f	2022
Shop purchases						323		323	275
Fundraising costs					182			182
				Total	182	323		505	275
2g Expenditure		on charitable		activities
					Unrestricted	Designated	Restricted	Total	Total
					(General) f	f	Funds f.	2023	2022
Parish Share					57,406	14,351		71,757	69,667
Link Up					144	36		180	180
Clergy Travel					85	15		100	78
Clergy other					745	64		809	2,234
Clergy housing					3,438	860		4,298	3,769
Church utilities					1,543	3,514		5,057	6,326
Church repairs and maintenance					855	44,933		45,788	2,750
Church cleaning					1,379	3,210		4,589	3,589
Insurance					3,164	558		3,722	3,352
Cost ofServices					1,372			1,372	1,407
Church outreach					1,409		71	1,480	718
Children &Youth					76			76	88
Church Mission						750		750	2,975
Church events					4,053			4,053	3,813
Photocopier and	printing				206	51	50	307	171
Computer and IT					1,155	12		1,167	551
Other office costs					330	26		356	348
Cafe food purchases						14,284	449	14,733	12,338
Cafe drinks purchases						3,524		3,524	3,193
Cafe equipment	purchases					857	1,424	2,281	330
Cafe other direct		costs				2,621	23	2,644	2,901
Cafe chaplaincy
Salaries					5,311	23,548	865	29,724	27,526
3rd Space							107	107	78
Professional Fees					1,247	20,252	18,511	40,010	9,387
Depreciation					5,783	1,081		6,864	7,035
Governance costs					331	255		586	480
Expenditure on charitable			activities		90,032	134,804	21,500	246,336	165,291
Other expenditure		—bank	charges		345	558	8	911	556
EXPENDITURE	GRAND		TOTAL		90,559	135,685	21,508	247,752	166,122

			Unrestricted	Designated	Restricted	Total	Total
			(General)	(Cafe)	Funds	2023	2022
Pansh	Share		8Q%	20%	0%	1PP%	100%
Clergy	costs, excluding	training	80%	20%	0%	1PP%	100%
Church	utilities		20%	80%	0%	1PP%	100%o
Church	cleaning		25%	75%	0%	1QQ%	100%
Insurance			85%	15%	0%	1PP%	100%
Governance			50%	50%	0%	1PP%	100%

4Analysis ofstaff costs, tr	ustee remuneration an	d expenses
		2023	Total
		f	2022
Wages and salaries:		28,888	26,745
Social security costs:
Pension costs:		836	781
Total staff costs:		29,724	27,526
Average number ofemployees	in the period:	2.0	2.0
Full time equivalent		1.2	1.3

5Fixed Assets
	Equipment (f)	Fixtures &	Total (f)
		Fittings (f)
Cost
As at 01/01/23	15,157	32,460	47,61?
Additions	2,061		2,061
Disposals
As at 31/12/23	17,218	32,450	49,678
Depreciation
As at 01/01/23	10,463	11,363	21,826
Charge forthe year	3,618	3,246	6,864
As at 31/12/23	14,081	14,609	28,690
Net Book Value as at 31/12/23	3,137	17,851	20,988
Net Book Value as at 31/12/22	4,694	21,097	25,791

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Debtors
		Unrestricted (General) f	Designated	Restricted Fundsf		Total 2023	Total 2022f
Income tax recoverable		3,640				3,647	3,699
Pre-paid Council Tax		619	154			773	735
Pre-paid water bills		14	57			71
Pre-paid Rentokil invoice		22	90			112
Prepayment to Cloverley	Hall	300				300	300
Dec cash donation banked Jan		100				100
Dec cafe &shop takings	banked Jan		81			81
Inv 2023-010 paid Jan			117			117
LPOW grant rec'd Jan			1,659			1,659
Deposit paid for coffee machine							1,031
Money due to Pl Fund from Dev't Fund							7,351
Total		4,695	2,158		7	6,860	13,115

Liabilities falling due in less than 1year	Liabilities falling due in less than 1year	Liabilities falling due in less than 1year	Liabilities falling due in less than 1year
			Unrestricted	Designated	Restricted	Total	Total
			(General) f	f	Fundsf	2023 f	2022f
Trade Creditors			810	2,219	38	3,067	984
Accrued Utility	Costs		232	927		1,159	688
Accrued Bank	Charges			57		57	48
Toilet Twinning	donations	to be paid out		214		214	307
independent Examiner Fee			250	250		500	500
HMRC for PAYE				277		277	190
Money due to Pl Fund from Dev't Fund							7,351
Total			1,292	3,944	38	5,274	10,068

Fund movement	by type
		Opening	Incoming	Outgoing	Transfers	Closing
		E	E	E	E	E
GEN - General
Unrestricted		69,333	114,644	(90,559)	(15,000)	78,418
CAFE - Cafe
Designated		26,732	60,077	(70,538)		16,271
Pl —Parish Investment
Designated		98,745	8,591	(55,193)	15,000	67,143
SGW —Stained-glass	windows
Designated		15,634	1,659	(9,955)		7,338
3"—3"Space
Restricted		210	15	(106)			119
AMFE —A Meal For	Everyone
Restricted		6,228	391	(2,025)		4,594
FRIENDS —Friends of	the Building
Restricted			661				661
SPCC —Save Planet
Restricted			1,000	(865)			135
DEV - Development	Fund
Restricted		19,277	620	(18,511)		1,386
	Grand total	236,159	187,658	(247,752)		176,065