sr PETER'S
ATTHE CR05S
The Paiochial Chiii'ch Council of the Ecclesiastical
Pai'ish of Che,stei' Saint Petei.
Annual Report and Financial Statements
for the 12 months ended 318t December 2024
Charity No 1174067

ST PETER'S
ATTHECRO55
Contents
Administrative Information
Annual Report
Statement of Parochial Church Council's
Responsibilities
Independent Examiner's Report
10
Statement of Financial Aetivities
11
Balance Sheet
12
Accounting Policies
13
Notes to the accounts
15
st Peter's Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ATTHE CROSS
Administrative Information
In post at 31 December 2024:
Vicar
Associate Minister
Rev'd Jonathan Phillips
Rev'd Michael Leyden
Wardens
David Hobson
Jonathan Pri
Elected Members
Darren Andrews
Julian Annison
Jane Brocklehurst
Jo-Patsy Coates
Peter Coates
Ann Hughes
Nev Kite
Emily Stanton-owen
Secretary
Bridget Hobson
Electoral Roll Secretary
Bridget Hobson
Treasurer
Nev Kite
Deanery Synod
John Lancaster
Tim Passey
Lizzie Wiffen
Independent Examiner
Robert Pearl BEng Bsc ACA
Xeinadin North West Limited
Chartered Accountants
2 Hilliards Court
Chester Business Park
Chester
CH4 9QP
Principal Address
St Peter's Church
Watergate Street
Chester
CH12LA
St Peter's Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ATTHE CROSS
Annual Report
Background
The benefice and parish of Chester, Saint Peter was created by a Pastoral Scheme of the
th
Church Commissioners dated the 25 June 2015 and signed by the Bishop of Chester. The
st
Scheme came into operation from the 1 July 2015. Before then, St Peters was part of the
benefice of Chester, Saint Peter with Saint John and operated as an Ecumenical Centre.
The Parochial Church Council (PCC) of the Ecclesiastical Parish of Chester Saint Peter was
st
therefore a completely new organisation and charity on the 1 of July 2015 and the first annual
st
report and financial statements were prepared for the six months to 31 December 2015. This
is the ninth full year annual report and financial statements and covers the trNelve months to 31
December 2024. The charity has been registered with The Charity Commission since 1 August
2017.
st
The PCC of Chester Saint Peter has the responsibility of co-operating with the incumbent in
promoting in the parish the whole mission of the church: pastoral, evangelistic, social and
ecumenical. It also has the Maintenan￿ responsibilities for St Peter's Church. The PCC
operates under the Parochial Church Council Powers Measure.
Membershlp
Membership of the PCC is ex-officio, co-opted or elected by the Annual Parochial Church
Meeting (APCM) in accordance with the Church Representation Rules. These can be found in
Synodical Measure 1969 (No 2) in the Office of Public Sector Information database.
During the year the following senied as members throughout the whole 12 months (unless
otherwise stated):
Ex-officio members:
Vicar
Rev'd Jonathan Phillips
Associate Minister Rev'd Michael Leyden
Wardens
David Hobson
Jonathan Price
Deanery Synod Reps John Lancaster (from 22 April 2024)
Tim Passey (from 24 September 2024)
Lizzie Wiffen (from 22 April 2024)
Elected members
Darren Andrews
Katie Andrews (to 22 April 2024)
Julian Annison
Jane Brocklehurst (from 22 April 2024)
Jo-Patsy Coates (from 22 April 2024)
Peter Coates (from 22 April 2024)
Matthew Hicks (from 16 January 2024 to 18 November 2024)
Ann Hughes (from 22 April 2024)
Nev Kiie
Daniel Percey (to 21 May 2024)
Emily Stanton-owen (from 11 March 2024 to 21 January 2025)
St Peterfs Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreoch, Relationships and Eventsfor Unity.

ST PETER'S
ATTHE CROSS
Committees
The PCC met six times during 2024, five meetings were held in St Peter's and one meeting was
online, using Teams. There was also a further extraordinary meeting held at the church in
October at which Buttress, the architects, presented the feasibility study and possible options
for the building development.
Regular reports are received from the Vicar on Ministry and Mission, including updates on
Mission Beyond our Borders. In addition. there are regular reports on Finance. including
discussions on the Budget, Fabric, The Building Development Project Team, Night Church and
Street Angels, reports from the Safeguarding Subcommittee, on Inclusivity and from the
Deanery Synod. Other business has included a focus on the Café, reviewing our policies and
outreach with the local community in various ways, and the One City Plan. All PCC members
have had a DBS check, as required by the Diocese, and all new members are safely recruited
under the St Peter's volunteer policy.
Two lay members have resigned during the course of the year and Tim Passey was elected as
a third Deanery Synod representative and joined the PCC by virtue of that appointment.
Standing Committee
This is the only committee required by law, consisting of Vicar, Wardens and Treasurer. It has
the power to transact the business of the PCC be￿een its meetings, subject to directions given
by the council. During 2024 the Standing Committee met when needed.
Flnance Committee
The Finance Committee consists of Nev Kite. Jonathan Phillips, Jane Kite, and David Hobson.
Most finance business was conducted by email or ad-hoc discussions as required.
Fabrlc Commlttee
Jonathan pri￿ (chair), clergy & others at Jonathan's discretion.
Cafe Management Commlttee
The Café Management Committee consists of the Café manager (Denise Beech), Jonathan
Phillips, Nev Kite, Darren Andrews and Ann Hughes. This committee was formed to manage
the Café and also to support the Café Manager in a time of change for the Café and Shop.
We are also grateful to Bridget Hobson for acting as Electoral Roll Officer through the year.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our church and to
become part of our parish community. The PCC maintains an overview of worship and makes
suggestions on how our services can involve the different groups that live within our parish. Our
services and worship put faith into practi￿ through prayer and scripture, music and sacrament.
When planning our activities for the year, the incumbent and the PCC have considered the
Charity Commission's guidan￿ on public benefit and. in particular, the specific guidance on
charities for the advancement of religion. In particular, we try to enable ordinary people to live
out their faith as part of our parish community through:
St Peterfs Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

srpETER'S
AT TliE CROSS
Worship and prayer, learning about the Gospel, and developing their knowledge and
trust in Jesus.
Provision of pastoral care for people and businesses in the parish.
Missionary and outreach work.
To facilitate this work it is important that we maintain the fabric of St Peter's Church.
Building Project
Following the appointment of architects in 2021 to help develop plans for the conservation and
sensitive reordering of the chLirch building, the BLiilding Development Project Team continLied
to meet regularly in 2024.
A detailed structural survey of the building was commissioned in readiness for the building
project and this revealed, in early 2023, a significant issue with the east wall. This resulted in
the building being closed for 4 weeks in Februarylmarch 2023 while a temporary solution was
put in pla￿. The permanent solution proposed by the Conservation Engineer and supported by
the church architect has been agreed by the PCC. Following successful grant applications in
2024 to UK Shared Prosperity Fund (£80,860) and National Churches Trust (£40,000) the PCC
appointed contractors to carry out this work. This work is due to be completed in March 2025.
Achievements and Performance of our Core Mlssion {Communities, Outreach,
Relationships and Events for Unity)
Communities of Worshi
and Pra
er
Our Sunday worshipping communities (9.15am and 10.30am services) continue to grow. We
have been encouraged seeing the positive impact on people's lives by the welcome, the
refreshments, the teaching, the sung worship, the times of discussion and the informal style and
layout. Our Tuesday worshipping community attracts 15+ people for the act of worship and
Café customers who regularly stay. This gives us the opportunity to communicate our vision
and objectives to hundreds of guests who come to our Café, and who may stay and listen to the
short time of reflection each Tuesday.
The PCC decided to reduce our live-streaming offer last year so that we could focus on live
streaming our intergenerational 10.30am service. This has allowed us to continue our
commitment to enable those people who are unable or hesitant to join services in the building
but appreciate being able to join services online. We also continue to reach out to nevi people
through using Facebook as our online platform.
All are welcome to attend our regular sep4ices. At present there are 56 people on the Church
Electoral Roll (2024: 65), two of whom are resident in the parish. The remainder are not
resident in the parish. A new roll was prepared in April 2025. The average weekly adult
attendan￿ on Sunday mornings during 2024 was 50 (2023: 50).
Outreach to the Communi
The Community Café is now back to pre-pandemic levels of activity. Our big give-away projects
continue to be received with enthusiasm, and the support of the local community through

sfpEfER'S
ATTHE CR05
chaplaincy and other resident-focussed events continues to open up new opportunities for how
we facilitate transformation in the city.
St Peterfs Café
The Café remained open to welcome visitors for the whole of 2024. The Café h'as been open
from 11.00am to 4.00pm each day from Tuesday to Saturday, offering a place of welcome and
refreshment to people living in the parish as well as the many visitors who come into the centre
of Chester. We continue to be very grateful to our Café Manager, Denise Beech, for all the
tireless work she puts in to keep the Café running smoothly, to the Café Chaplains who are on
hand to provide a listening ear or comforting words for anyone in need of them, and also to all
the volunteers who regularly come to serve, clear tables and generally enable us to keep the
Café open. We have taken the opportunity of our 2025 closure to rebrand and relaunch our
Café - there will be a lot more to report on this in next year's report. We will continue with all
our present partnerships in the city (ie Dial House) but we will be developing new ones and
diversifying our menu.
Relationshi
s both IoGal and further afield
Mission Beyond Our Borders
Helping those in need is a demonstration of our faith. A small group called Mission Beyond Our
Borders was set up in 2022 to identify missionaries and others who were already being
supported by members of the church, and to make proposals for mission giving by the PCC. In
December 2022, six recipients, a combination of organisations and individuals, were proposed
and donations totalling £2,000 were made. We continue to support these people through
prayer, correspondence and inviting them to speak. This group has continued to meet and
promote our mission partners but the PCC felt it was appropriate that no more finance should
be directed through this group until our finances allowed.
Deanery and Diocesan Synod
The incumbent, Rev'd Jonathan Phillips, John Lancaster, Lizzie Wiffen and Tim Passey sit on
the Deanery Synod. Rev'd Jonathan and John L also sit on the Diocesan Synod. This provides
the PCC with an important link between the parish and the wider structures of the church,
City Relationships
Rev'd Jonathan Phillips, the Café team and several volunteers work hard to maintain our
relationships with different groups in the city: the Council, the local residents, the shops etc. We
host local resident lunches, CRAG (Chester Residents Association Group), Christmas services
for the City Club, Night Church, Street Angels and art and wellbeing workshops. Our
relationship with the Freemen and Guilds is growing and we have run several community-
enriching fijndraising events together in 202312024. Night Church and Street Angpls are cited
as part of the reason Chester has been successful in retaining its Purple Flag status.
Events for Uni
Ecumenical Relationshi

STPEfER'S
ATIHECROSS
I i.oiiin
St Peterfs is a member of Churches Together and Link Up in Chester. Under the banner of
Unity at the Cross, St Peterfs hosts three ecumenical prayer gatherings throughout the year for
Church leaders and hosts three ecumenical ServI￿S and outreaches: Resurrection at the
Cross, Pentecost at the Cross, and Nativity at the Cross.
St Peter's vision, 'to see the city of Chester transformed by God's love, is a big one and is
appreciated by many across the city. Our charitable status and support we receive owing to
being a charity is invaluable to us and a great support. We look forward to a fruifful and exciting
2025 as we move into revitalising our Café and embarking on the next stage of the development
of our building.
Flnancial Review of the year
The finance team consists of two members, a treasurer (Nev Kite) and, for the Café, an
assistant treasurer (Fred Warren).
This is the PCC'S ninth full year of operation. The financial statements contained in this report
sl
cover the period of blvelve months to 31 De￿mber 2024.
The PCC operated with the following funds in 2024..
General Fund - unrestricted and for the general upkeep and running of the church
Café Fund - unrestricted but designated for budgeting and financial control purposes,
This is for the Café and Shop income and direct expenses. A proportion of overhead
costs, such as utilities, cleaning and clergy costs, are also allocated to this fund.
Parish Investment Fund - this designated fund was created following a gift of just over
£100,000 from the Diocese in May 2021. This sum came from the sale of covenants at
a former church in the parish and was gifted by the DI0￿Se to the PCC of Chester, St
Peter with the suggestion, but not an obligation, that it could be used towards building
improvements at St Peter's.
Development Fund - this restricted fund was inherited from the Ecumenical Centre and
is to be used for significant development of the missional activities within St Peter's,
including expenditure on ministry and significant changes to the fabric or facilities of St
Peter's in support of such activities, but not including the payment of parish share.
rd
rd
3 Space Fund - restricted for 3 spa￿ (WellBart) grants, donations and direct costs.
Mission Fund - restricted to supporting mission outside the parish. This fund had a nil
balance at 31 De￿mber 2024.
Stained-glass Windows Fund - this designated fund was created following the receipt of
an insurance claim (£15.634) in 2022 for damage to the stained-glass windows.
Approximately half was spent in 2023 and the remainder is expected to be spent in 2025
following the completion of the permanent repairs to the east wall.
A Meal For Everyone Fund - this restricted fund was created following a fund-raising
event organised by the Mitchell Group in December 2022 with the prO￿edS to be used
for putting on evenings, once per week during the darkest months of the year, where
people come together at St Peter's to help prepare a meal, eat together and enjoy
community. Due to the issue with the east wall, these meals have been suspended
since February 2023.
Save The Planet Fund - this fund was created in 2023 following receipt of grant funding,
jointly with Chester Cathedral, to run children's activities in the summer holiday on the
theme of'save The Planet.. The activity ran in 2023 and 2024, but it is unknown
whether it will run again in 2025. The fund had a nil balance at the end of 2024.

t.: ST PETER'S
ATTHE CROSS
Friends of the Building - this fund was set up to encourage local individuals and
organisations who value St Peter's church as a building to be able to contribute towards
its maintenance, repair and development.
Financial controls and financial management policies have been kept under review during the
year. A budget for 2025 was presented to the PCC in January 2025 and approved.
The main sources of income in the year continued to be donations, and gift aid, from the
Sunday morning congregation together with Café and Shop takings. Anonymous cash
donations into the offertory boxes were also received from visitors to the church and the prayer
room. Total donations were slightly (2 /0) lower than in the previous year, which was boosted by
some large one-off donations in response to the east wall issue, but did include a legacy gift of
£10,000.
All expenditure in the bNelve months has been to support the mission of the church: pastoral,
evangelistic, social and ecumenical and a detailed breakdown is given in note 2f to the
financial statements.
Investment policy and objectives: Cash balances are held between two CAF Bank accounts
and a deposit account at Charity Bank. CAF Bank is owned and operated by a charity, and is
exclusively for charities and not-for-profit organizations. It claims to have high ethical values
and is a member of Ihe Financial Services Compensation Scheme. Charity Bank is also an
ethical bank set up to support charities and social enterprises. The PCC takes a cautious
approach to investment as any of these funds could be needed at fairly short notice.
All funds, other than the Mission Fund and Save The Planet Fund (nil balances), ended the
year with positive reserves. The unrestrictedldesignated funds had a combined deficit in 2024
of £12,898 (2023 deficit: £40,825). The 2024 deficit was largely due to professional fees related
to the permanent repair work on the east wall, which should be recoverable from grants in
2025.
Reserve Policy
The PCC is aware of the need to maintain adequate resenies and cash balances to ensure the
ongoing normal operation of the Café and church. A minimum of three months operating costs
sl
will be kept in the combined General and Café funds. At 31 December 2024 this was..
3 months expenditure
£27,570
£15,575
£43,145
Actual reserve (excl Fixed Assets)
£73,940
£8,141
£82,081
General:
Café..
Total..
St Peterfs Church is an old and historic building and the PCC is aware of a number of fabric
issues which require attention and finance. The process of re-ordering the inside of the church
and Café to make it better suited to the vision of the PCC started in 2016 and is expected to
require significant funds in 2025 and beyond. For this reason, no maximum reserve has been
set at this point.

ST PETER'S
ATTHE CR05S
ststement of Parochial Church Council's Responsibilities
The PCC recognises its responsibility under the Charities Act 2011 to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the
PCC and its surplus or deficit for that period. In preparing those financial statements we are
required to:
select suitable accounting policies and apply them consistently;
make reasonable and prudent judgements and estimates.,
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the PCC will continue.
We are also responsible for..
keeping proper accounting records;
safeguarding the PCC'S assets;
taking reasonable steps for the prevention and detection of fraud.
ensuring the PCC complies with relevant laws and regulations including Health and Safety,
Safeguarding, Employment and Charity legislation.
The financial statements have been prepared in accordance with the accounting policies set out
in the notes to the accounts and comply with the charity's governing document, the Charities
Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting
Standard applicable in the UK and Republic of Ireland amended 1 January 2019.
Thls report was approved by the PCC on "7/J2025
And Slgned On Thelr Behalf By:
Name. Rev Jonathan Phillips
Position: Vicar
Date.. IL April 2025
St Peterfs Vision: 'To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ATTHE CROSS
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PCC OF THE ECCLE51ASTICAL PARISH OF
CHESTER SAINT PETER
I report to the trustees on my examination of the accounts of the charity for the year ended 31, December
2024, which are set out on pages 11 to 19.
Responslbilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the
Charities Act 2011 {"the ACV,).
I report in respect of my examination of the Charity's accounts 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 145151(bl of the Act.
Independent examlner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination which gives me cause to believe in, any material respect,:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than anv
requirement that the accounts 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 accounts to be
reached.
Robert Pearl BEng 8Sc ACA
Xeinadin North West Limited
Chartered Accountants
2 Hilliards Court
Chester Business Park
CHESTER
CH4 9QP
2025
10
St Peterfs Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities Outreach, Relationships and Eventsfor Unity.

sr PETER'S
ATTHECROSS
v.Y
st
Statement of Financial Activities for the 12 months ended 31 December 2024
Uiif&st(icl¥d Designaied
Funds
Fund5
ReslriGled
Funds
Tolal
Funds
Notes
Pnor Year
Income and endowments from:
Donations and18gacies
Income from charitable activities
103,192
1,100
150
104,442
106,296
2b
9,721
66,757
1,312
77,790
76,912
Olher Irading aclivilies
Investments
2c
337
337
645
2d
4,266
4,266
3, 776
Other income
62
62
29
Total income
117,179
68,256
1,462
186,897
187,658
Expendltur• on:
Raising funds
2f
30
122
152
505
Expenditure on charitabl8 8clivities
Other expenditure
Total expenditure
96,791
229
100,669
1.471
198,931
246,336
2g
492
721
911
97,050
101,283
1,471
199,804
247, 752
Gains I losses on inveslment assets
Net income l (expenditure)before
transfers
20,129
(33,027)
19)
(12,907)
(60,094)
Transfers
Gross transfers be￿een funds- in
10,000
10,000
15,000
Gross transfers be￿08n funds - out
110,0001
(10,000)
(15,000)
Net movement in funds
10,129
123,027)
(9)
112,907)
(60,094)
Re¢on¢iliation of fund5
Total funds brought forward at
1. January 2024
78,418
90,752
6,895
176,065
236, 159
Total funds carried forward
88,547
67,725
6,886
163,158
176,065
11
St Peterfs Vision: 'To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships ond Eventsfor Unity.

ST PETER'S
ATTtr4C CROSS
st
Balance sheet as at 31 December 2024
Unrestri¢led
Funds
Designated
Funds
Restricted
Funds
Total
Funds
Noles
Prior Y8ar
Flxed assets
Fixtures & Fittings
Equipment
14.606
14.606
1,455
16,061
17,851
3, 737
20,988
1,455
1,455
14,606
Current assets
Debtors
Cash at bank and in hand
4,731
70,547
75,278
293
69,808
70,101
5.031
147,250
152,281
6, 860
153,491
160,351
6,895
6,902
Liabilities
Creditors.. Amounts falling due in one
year
(1,337)
(3,831)
(16)
{5,184)
(5,274)
Net current assets less current
Ilabllltles
73,941
66,270
6,886
147,097
155,077
Total assets less curnnt Ilabllllles
88,547
67,725
6,886
163,158
176,065
Total net assets less liabilities
88,547
67,725
6,886
163,158
176,065
Represenled by
Unrestricted .' General fund
88.547
88,547
78,418
Oeslgnated '. Café fund
Parish Investment
Stained-glass windows
9,596
50,791
7,338
9,596
50,791
7,338
16,271
67, 143
7,338
Restricted '. 3" Space fund
95
95
179
Development fund
1,388
1,386
1,386
Frlends of the Bullding
811
661
Save The Planet
135
A Meal For Everyone
4,594
4.594
4,594
Total funds of the church
88.547
67.725
6.886
163.158
176.065
The finaneial statements were, appN)ve(I by the trustees on
2025.
Signe(l on behaifofthe PCC by..
Name Rev Jonatlknin Phillips
Date Il April 2025
12
St Peterfs Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ATTHE CROSS
Note8 to the accounts
l Accounting Po]icie8
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in the preparation of the financial statements are as follows
a) Basis of preparation
The financial statement8 have been prp.pAred under e.urrpnt ehurch Ae.enunting
Regulations and in accordance with Accounting and Reporting by Charities Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective l January 2019) . (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
The PCC meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical c08t or transaction value unles8 Otherwise
stated in the relevant accounting policy note(s).
h) Pre.pgrat.inn nf t.hA gc.r.ni.IntA IA nn a gning rnneA4rn haAiS1
The charity recorded a deficit of £12,907 in the twelve months to 31st December 2024.
However, total reserves at the end of the year amounted to £163, 158 and net current assets
were £147,097. The trustees are of the view that on this basis the charity is a going
concern.
c) Income
Income is recognised when the charity has entitlement to the funds, any performance
conditions attached to the item(s) of income have been met, it is probable that the income
will be received and the amount can be measured reliably. Donations and collections are
recognised when received by or on the behalf of the PCC. Income tax recoverable (Gift Aid)
ib accouiited foi. oi)ce Ilie doi)aLioii Lo wliicli AL ielaLes lias beeii received by Llie PCC. Café
and shop sales are primarily in cash and are accounted for when received by the PCC.
Income from governjnent and other grants, whether "capital" grants or "revenue" grants, is
recognised when the charity has entitlement to the ￿nds, any performance conditions
attached to the grants have been met, it is probable that the income will be received and
the amount can be measured reliabls, and is not deferred.
••
d) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be
measured reliably by the charity. this is normally upon notification of the intere8t paid or
payable by the Bank.
e) Fund accounting
Unrestricted funds are available to spend on activities that ￿rther any of the purposes of
charity. Designated ￿ndS are unrestricted funds of the charity which the trustees have
decided at their discretion to set aside to use for a specific purpose or for budgeting and
rcporting accurac}'. Rcstrictcd ￿ndS arc donations Nl'hich thc donor, or grant makcr, has
specified are to be solely used for particular areas of the PCC'S activities.
13
St Peterfs Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relc7tionships and Eventslor Unity.

ST PETER'S
ATTHE CROSS
O Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a
payment to a third party, it is probable that settlement will be required and the amount of
the obligation can be measured reliably. The charity is not registered for VAT and all VAT
is charged as a cost against the activity for which the expenditure was incurred.
g) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly
uiidvi'takg cliaL'itdble aL"Livitigt>. Suppul't C'ulit￿i iiiclude ddwiiiit*LI'atiuii aiid uLliei' Lut?tèi,
and governan￿ costs. The bases on which support and other overhead costs have been
apportioned are set out in note 3.
h) Operating leases
The charity classifies the lease of printing, equipment as an operating lease* the title to the
equipment remains Wlth the lessor. Rental charges are charged on a straight line basis
over the term of the lease.
i) Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated
over their estlllldted useful econO￿lC lives on a straight line basis. Fixtures aIid Fittings
are depreciated at 10 % per annum and Equipment at 250/0 per annum.
j) Stock
Café purchases of food and drink supplies are taken as a cafe expenses. Purchases are on a
regular basis to keep stored items to a minimum. There is no stock on the balance sheet.
The church has a small shop selling mainly Christianity related items but also some
Chester and surrounding area items that may be of interest to tourists who visit the
church. Purchases are taken as a shop expense and again there is no stock on the balance
sheet.
k) 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.
i) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments
with a short maturity of three months or less from the date of acquisition or opening of the
deposit or similar account.
m) Creditors and provisions
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 ￿ndS 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.
14
St Peter's Vision: 'To see the city of Chester transformed by God s love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
7•V• ATTHE CRLSS
2 Analy818 of income and expenditure
2a Donatlons and legacies
Unrestricted Designated
(General}
Restricted
Funds
Total
2024
Total
2023
Donations
78,673
717
1,100
120
79,893
717
79,030
3, 727
5,324
18,215
Fundraising income
Church boxes
7,419
16,383
7,419
16,413
Gift Aid
30
Total
103,192
1,100
150
104,442
106,296
2b Income from charitable activities
Unrestricted Designaled
(General)
Reslricled
Funds
Total
2024
Total
2023
Cafe cash donations via till
451
Grants
5,662
1,312
6,974
7,491
10,249
4,493
247
Payments for church events
PCC fees
7,491
Hire of church
910
910
300
Cafe sales
61,095
61,095
1,320
77,790
58,952
2,220
Night Church contribution
1,320
Tot81
9,721
66,757
1,312
76,912
2c Other trading activities
Unrestricled Designated
(General)
Restrictéd
Funds
Total
2024
Total
2023
Shop salès
337
337
645
Total
337
337
645
2d Investments
Unreslricled Designated
(General)
Reslricled
Funds
Total
2024
Total
2023
Bank Interest
4.266
4,266
4,266
3, 776
3, 776
Tolal
4,266
2e Other income
Unrestricted Designated
(General)
Restricted
Funds
Total
2024
Total
2023
Commission on Fairtrade sales
62
62
29
Total
62
62
29
INCOME GRAND TOTAL
117,179
68,256
1,462
186,897
187,658
15
St Peterfs Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ATT4E CROSS
2f Raising funds
un￿Stricted Designated
(Generall
Restricted
Funds
Total
2024
Total
2023
Shop purchases
Fundraising costs
122
122
323
30
30
182
Total
30
122
152
505
2g Expenditure on charitable activities
Unrestricted Designated
(General)
Restricted
Funds
Totsl
2024
Total
2023
Parish Share
60,275
144
15,069
36
75,344
180
71,757
180
Link Up
Clergy Travel
Clergy other
Clergy housing
ChLtrch utilities
179
45
224
100
762
83
845
809
3,384
2,284
235
846
4,230
9,010
672
4,298
5,057
45,788
4,589
3,722
1,372
1,480
76
6,726
437
Church repairs and maintenance
Church cleaning
Insurance
807
2,420
581
3,227
3,875
1,204
963
3,294
1,204
Cost of Services
Church outreach
Children & Youth
188
363
551
Church Mission
750
Church events
7,435
220
7,435
235
4,053
307
Pholocopier and printing
Computer and IT
Other office costs
1,467
214
182
1,649
238
1,167
356
24
Cafe food purchases
Cafe drinks purchases
16,118
3,417
16,118
3,417
14,733
3,524
Cafe equipment purchases
682
682
2,281
Cafe other direct cosls
3,190
3,190
2,644
Café chaplaincy
Salaries
6,529
26,260
1,083
18
33,872
18
29,724
107
3rd Space
Professional Fees
3,008
3,846
352
23,113
1,081
352
26,121
4,927
704
40,010
6,864
586
Depreciation
Govemance costs
Expenditure on charitable aclivities
96,791
100,669
1,471
198,931
246.336
Other expenditure- bank charges
229
492
721
911
EXPENDITURE GRAND TOTAL
97,050
101,283
1,471
199,804
247,752
16
St Peter's Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ATTHE CROSS
3 Support Costs
Where possible, costs have been allocated directly to the fund for which they were incurred. It
18 not always p08sible to do this so support Costs have been allocated to the Fund8 as follow8
Unreslricled
(General)
Designated
{Cafél
Restricted
Funds
Total
2024
Total
2023
Parish Share
800
200h
0%
100•A
100%
Clergy costs, excluding training
Church utilities
80%
200/0
100Q
100%
20%
80%
0%
100%
100%
Church cleaning
Insurance
25%
75%
0%
100%
100%
100%
100%
850
50%
15%
50%
0%
Govemanc8
0%
100Y•
too%
4 Analy818 of 8taff c08t8, tru8tee remuneration and expell8e8
2024
Tolal
2023
Wages and salaries..
Social security costs-
Pension costs..
Total staff costs..
32.952
28,888
920
33,872
836
29,724
Average number of employees in the period..
Full time equivalent
With the exception of Ann Hughes, who was paid a total of £1,887.50 in the year for her work as Café
Manager Cover, the charity trusiees were not paid and did not receive any other benefits from employment
with the Charity. Expenses of the Charity Paid for by trustees were reimbursed on production of a valid receipt.
No cha(ily Iruslee received paymenl for professional or olher services supplied lo Ihe charity.
Total expenses reimbursed to trustees for expenses incurred on behalf of the Charity amounted to £4,814 in
the year. Expenses included materials for services, teaching materials, books, equipment and food
purchased for outreach events, vicar's mobile phone costs as well as items for children 8nd youth 8nd for the
café. 5 trustees re￿iVed reimbursement of expenses.
5 Fixed A88et8
Equipment {£)
Fixtures &
Fittings 1£)
Tctal 1£)
Cost
As at 01101124
Additions
Disposals
As at 31112124
17,218
32,460
49,678
17,218
32,460
49,678
Depreciation
As at 01101124
Charge for Ihe year
As at 31112124
14,081
1,681
15,162
14,609
28,690
4,927
33,617
11,855
Net Book Value as at 31112124
Net Book Value as at 31112123
1,456
3,137
14,605
17,851
16,061
20,988
17
St Peter's Vlslon: To see the city of Chester transformed by God's love.,
CORE Mission: Communities Outreach, Rel(7tionships and Eventsfor Unity.

r PETER'S
AT I'HF. CROSS
6 Debtor8
Unrestricted Designated
(General)
Restricted
Funds
Total
2023
Total
2024
Income tax recovérable
3,768
648
3,775
810
3,647
773
71
Pre-paid Council Tax
Pre-paid water bills
Pre-paid Renlokil invoice
Prepayment lo Clovedey Hall
Dèc cash donation banked Jan
Dec café & shop takings banked Jan
Dial Wesl cheshi￿ Dec recharge
LPOW grant rec'd Jan
162
15
59
74
112
300
300
300
100
81
117
72
72
1,659
Tolal
4,731
293
5,031
6,860
7 Liabilitie8 falling due in le8B t1￿1 l year
Unreslricled Designated
(General)
Restricted
Funds
Totsl
2024
Total
2023
Tr8de Creditors
281
2,413
764
2,693
955
3,067
1,159
Accrued Utility Costs
Accrued Clergy Housing Costs
Accrued Bank Charges
Toilet Twinning donations lo be paid out
Independent Examiner Fee
HMRC for PAYE
191
324
81
405
41
41
57
214
300
300
600
500
273
273
277
Agèncy Collections (Chester
Fairtradingl
Street Angels {Jan-Feb 2025 paid in
advance)
Total
16
16
200
200
1,337
3,831
16
5,184
5,274
18
St Peter's Vision: To see the city of Chester transformed by God's love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.

ST PETER'S
ryI• ATTHE r-jcOSS
8 Fund mov8ment by typ
Opening
Incoming
Outyoing
Transfers
C105ing
GEN - General
Unrestricted
78,418
117,179
(97,050)
(10,000)
88,547
CAFE - Cafe
D&signaled
16,271
61,494
(78,1691
10,000
9,596
Pl - Parish Investment
Designated
67,143
6,762
123,113)
50,792
SGW- Sialned4Jlass windows
Designated
7,338
7,338
3- Space
Restricted
119
125)
94
AMFE- A Meal For Everyone
Restricted
4,594
4,594
FRIENDS- Friends of the Building
Restricted
661
150
811
SPCC- Save Planet
Restricted
135
1,312
11,447)
DEV- Development Fund
Restricted
1,386
1,386
Grand total
176,065
186,897
(199,804)
163,158
9 Related party tran8action8
Tlieie wei'e iio iElated p￿,LY Lransactioiis iii 2023. 111 2024 ￿]11 I.lugliet>, wlio became a
trustee in April 2024, was paid a total of £1,887.50 for working as Café Manager Cover.
19
St Peter's Vision: 'To see the city of Chester transformed by God s love.,
CORE Mission: Communities, Outreach, Relationships and Eventsfor Unity.