Financial Report for 2021. St Johns the evangelist, Over
Total income for the year was £91,759 and outgoings were £114,865 giving a loss for the year of £23,106 Of this loss £12,105 was capital spend on the hall where we have installed a new disabled toilet and renewed the kitchen. So the loss on the “normal” spend was £11,001. This loss is broken down into three accounts, the main account which had a loss of nearly £3,000, the hall account which had a gain of more than £2000 and the ministry trainee account which had a loss of over £9,000. The investment that we are making into the ministry trainee is something that we consider to be an integral part of our investment into the future of the church.
We paid our parish share in full for the sixth year in a row. This is a significant achievement, and we should be thankful for everyone’s efforts to achieve this. Total giving including donations was £54,690 for the year with planned giving increasing this year by 10%. The planned giving did increase throughout the year and has continued to increase into the beginning of this year. We are now on budget, so this year is looking good so far for the planned giving.
The negative income on the main account was due to a significant decrease in fees and the fact that Dfest did not happen. The fees appear to have rebounded this year and at the moment are well above 2021 figures. The key concern we are going to have going forward is the energy costs which have increase by approximately 3 times at the beginning of 2022.
The hall hardly used again this year due to the Covid restrictions but this year we had a gain in income from the hall due to a donation and the fact that we restricted all the heating in the hall when it was not is use. Towards the end of the year we have managed to rent the hall out to Vivo care who are now using the hall on a daily basis. This will change the income on the hall significantly and we should be able to continue our investment in the hall to bring up the standard even further.
The ministry trainee account is funded entirely by donations by individuals or by organisations. We have funded this account this year and we see this as an investment into the future of the church and the ministers of the future.
Our strategy for the hall is to get the kitchen fully functional, much of this is complete, but some finishing touches are still needed (but a new cooker, new tiling and floor, new units and new external door and window have been fitted). Much of this work was completed by our internal team and this is much appreciated with their time and effort donated to the project. The disabled toilet and ramp are now complete, our next job is to replace the windows with double glazing, which we have already found a grant for a significant part of the cost.
As stated above we paid the full parish share again this year of £48,665. We will be paying the full amount again this year and are hopeful that we will be stable in our accounts this year. Through the grace of God, we are allowed to continue and we are still solvent. We will continue to pray that this can continue for the long term.
Thank you all.
Alan K McClellan
ST. JOHN THE EVANGELIST, OVER
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
ST. JOHN THE EVANGELIST, OVER
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| ADDRESS | Delamere Street |
|---|---|
| Winsford | |
| Cheshire | |
| CW7 2LY | |
| INDEPENDENT EXAMINER | AMX Business Solutions Ltd |
| 6 Melford Close | |
| Wistaston | |
| Crewe | |
| CW2 6TU |
| Independent Examiner's report Approval certificate Income and expenditure account Balance sheet Notes to the accounts |
CONTENTS 1 2 3 - 4 5 6 - 7 |
|---|---|
ST. JOHN THE EVANGELIST, OVER
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021
In accordance with instructions given the accounts, which are set out on pages 3 to 7, have been prepared from the accounting records and explanations presented.
The members of St. John The Evangelist Parochial Church Council are responsible for the preparation of the accounts and have considered that there is no requirement to perform an audit.
The examination includes a review of the accounting records kept by St. John The Evangelist Parochial Church Council and a comparison of the accounts with these records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from officers of St. John The Evangelist Parochial Church Council concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently an audit opinion is not expressed on the view given by the accounts.
In connection with the examination, no other matter has come to attention:
-
which gives reasonable cause to believe that in any material respect the requirements, to prepare accounts which accord with the accounting records available and comply with accounting requirements, have been met.
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
AMX Business Solutions Ltd 6 Melford Close Wistaston Crewe Cheshire CW2 6TU
Date ..................................
- 1 -
ST. JOHN THE EVANGELIST, OVER
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
APPROVAL CERTIFICATE
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
We acknowledge our responsibility to keep proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and to supply all information and explanations for the preparation of the Accounts.
We are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed …………………………….
Date ………………………………..
Signed ……………………………. Date ………………………………..
- 2 -
ST. JOHN THE EVANGELIST, OVER
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2021
| Notes | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| INCOME | ||
| Planned Giving | 36,037 | 33,854 |
| Tax - gift aid | 9,779 | 10,476 |
| Offerings | 3,317 | 3,108 |
| Donations - Hall Development | 200 | - |
| Donations - piano repair | 280 | - |
| Donations - other | 5,077 | 12,680 |
| Fund raising - Cream Teas / Cheese & Wine | 156 | - |
| Fund raising - Film night | 48 | - |
| Fund raising - other | 73 | 31 |
| Income - The Bible Society | 165 | 151 |
| Income - Church Society | 7,350 | 7,979 |
| Income - Student Minister Contributions and Support | 19,000 | 18,083 |
| Income - Beirut Appeal | - | 70 |
| Income - Churches Together | 150 | - |
| Income - Books | 65 | - |
| Income - Commonwealth War Graves | - | 42 |
| Income from trading - hall receipts | 1,452 | 2,240 |
| Post Box - fees total | 8,608 | 9,449 |
| Interest received | 2 | 17 |
| HMRC Job Retention Scheme receipts | - | 1,285 |
────── |
────── |
|
| TOTAL INCOME | 91,759 | 99,465 |
- 3 -
ST. JOHN THE EVANGELIST, OVER
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2021 (cont'd)
| Notes | 2021 | 2020 | |
|---|---|---|---|
| £ | £ | ||
| Income brought forward | 91,759 | 99,465 | |
| EXPENSES | |||
| Parish Share | 48,665 | 48,303 | |
| Student Minister - salary | 19,067 | 18,733 | |
| Student Minister - pension costs | 572 | 585 | |
| Student Minister - union fees | 6,270 | 3,300 | |
| Student Minister - expenses | 762 | - | |
| Vicar expenses | 932 | 509 | |
| Church Running Costs | 1 | 10,659 | 10,113 |
| Church maintenance Costs | 732 | 606 | |
| Hall Running Costs | 2 | 2,358 | 4,108 |
| Hall Maintenance Costs | 745 | 1,351 | |
| Vicarage expenses | 3 | 2,935 | 2,842 |
| Administration | 4 | 1,505 | 1,723 |
| Youth work | 340 | - | |
| Evangelism Events and Materials | 5 | 301 | 98 |
| Donations to Charities and Missionaries | 6 |
3,450 | 3,434 |
| Weekend away - Cloverley Hall | 300 | - | |
| Uganda trip (expenditure) | - | 1,119 | |
| Post Box - Fees and expenses | 2,982 | 3,850 | |
| Post Box - Payroll costs & Verger fees | - | 157 | |
| Post Box - Other | 185 | 356 | |
| Building refurbishment & equipment | 12,105 | - | |
────── |
────── |
||
| TOTAL EXPENDITURE | 114,865 | 101,187 | |
────── |
────── |
||
────── |
────── |
||
| DEFICIT FOR THE YEAR | £(23,106) | £(1,722) | |
══════ |
══════ |
- 4 -
ST. JOHN THE EVANGELIST, OVER
BALANCE SHEET AS AT 31ST DECEMBER 2021
| Notes | Notes | 2021 | 2020 | ||
|---|---|---|---|---|---|
| £ | £ |
£ | £ | ||
| FIXED ASSETS | |||||
| Parish Centre | 695,615 | 695,615 | |||
| CURRENT ASSETS | |||||
| Debtors | 7 | - | 183 | ||
| Cash in hand | 25 | 100 | |||
| Bank Accounts- | |||||
| Barclays - Account no. 30690902 | 6,766 | 12,063 | |||
| Barclays - Account no. 83036839 | 8,281 | 23,129 | |||
| Barclays - Account no. 13216691 | 11 | 11 | |||
| Barclays - Account no. 93742350 | 130 | 130 | |||
| CBF - Account no. 609047003D | - | - | |||
| CBF - Account no. 609047004D | - | - | |||
| CBF - Account no. 609047005D | - | - | |||
| CBF - Account no. 609047008D | - | - | |||
────── |
────── |
||||
| 15,213 | 35,616 | ||||
────── |
────── |
||||
| CURRENT LIABILITIES | |||||
| Creditors | 8 | 3,394 |
691 | ||
────── |
────── |
||||
| 3,394 | 691 | ||||
────── |
────── |
||||
| 11,819 | 34,925 | ||||
────── |
────── |
||||
| TOTAL CURRENT ASSETS | £707,434 | £730,540 | |||
══════ |
══════ |
||||
| Represented by: | |||||
| Balance per statement of affairs at 1 January 2021 | 730,540 | 732,262 | |||
| (Deficit) / Surplus | (23,106) | (1,722) | |||
────── |
────── |
||||
| Balance at 31 December 2021 | £707,434 | £730,540 | |||
══════ |
══════ |
- 5 -
ST. JOHN THE EVANGELIST, OVER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| 1. | Church Running Costs | ||
| Electricity | 3,456 | 2,641 | |
| Burning Oil | 2,007 | 2,116 | |
| Water | 587 | 276 | |
| Insurance | 3,959 | 4,141 | |
| Music licence | 650 | 918 | |
| Sundries | - | 21 | |
────── |
────── |
||
| £10,659 | £10,113 | ||
══════ |
══════ |
||
| 2. | Church Hall Running Costs | ||
| Electricity | 346 | 459 | |
| Gas | 189 | 1,018 | |
| Water | 191 | 608 | |
| Insurance | 910 | 952 | |
| Refuse | 506 | 729 | |
| Cleaning | 216 | 342 | |
────── |
────── |
||
| £2,358 | £4,108 | ||
══════ |
══════ |
||
| 3. | Vicarage expenses | ||
| Council tax | 2,468 | 2,349 | |
| Telephone and internet | 467 | 493 | |
────── |
────── |
||
| £2,935 | £2,842 | ||
══════ |
══════ |
||
| 4. | Administration | ||
| Photocopier lease and expenses | 1,205 | 1,173 | |
| Accountancy | 300 | 500 | |
| Travel expenses | - | 50 | |
────── |
────── |
||
| £1,505 | £1,723 | ||
══════ |
══════ |
- 6 -
ST. JOHN THE EVANGELIST, OVER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (cont'd)
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| 5. | Evangelism Events and Materials | ||
| Website | 274 | - | |
| Bible counselling material | 27 | 98 | |
────── |
────── |
||
| £301 | £98 | ||
══════ |
══════ |
||
| 6. | Donations to Charities and Missionaries | ||
| Stewardship - Mission South Africa | 1,500 | 1,500 | |
| Slavic Gospel Association | 1,500 | 1,500 | |
| Friends of Foxhill | 10 | 10 | |
| Friends of Chester Cathedral | 25 | 25 | |
| Middlewich Deanery Synod | 40 | 40 | |
| Churches Together | 10 | 35 | |
| Bible Society | 165 | 151 | |
| World Women | - | 53 | |
| Open Doors | - | 50 | |
| Barnabus Fund | - | 70 | |
| North West Partnership | 200 | - | |
────── |
────── |
||
| £3,450 | £3,434 | ||
══════ |
══════ |
||
| 7. | Debtors | ||
| Electric - Hall | - | 183 | |
────── |
────── |
||
| £- | £183 | ||
══════ |
══════ |
||
| 8. | Creditors | ||
| Pension contributions | 132 | 250 | |
| HM Revenue & Customs - PAYE | 205 | - | |
| Student Minister expenses | 83 | - | |
| Repairs | 282 | - | |
| Electric - Church | 2,002 | - | |
| Accountancy | 600 | 300 | |
| Refuse | 40 | 61 | |
| United Utilities - water | 50 | 80 | |
────── |
────── |
||
| £3,394 | £691 | ||
══════ |
══════ |
- 7 -
ST. JOHN THE EVANGELIST, OVER
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
ST. JOHN THE EVANGELIST, OVER
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| ADDRESS | Delamere Street |
|---|---|
| Winsford | |
| Cheshire | |
| CW7 2LY | |
| INDEPENDENT EXAMINER | AMX Business Solutions Ltd |
| 6 Melford Close | |
| Wistaston | |
| Crewe | |
| CW2 6TU |
| Independent Examiner's report Approval certificate Income and expenditure account Balance sheet Notes to the accounts |
CONTENTS 1 2 3 - 4 5 6 - 7 |
|---|---|
ST. JOHN THE EVANGELIST, OVER
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021
In accordance with instructions given the accounts, which are set out on pages 3 to 7, have been prepared from the accounting records and explanations presented.
The members of St. John The Evangelist Parochial Church Council are responsible for the preparation of the accounts and have considered that there is no requirement to perform an audit.
The examination includes a review of the accounting records kept by St. John The Evangelist Parochial Church Council and a comparison of the accounts with these records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from officers of St. John The Evangelist Parochial Church Council concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently an audit opinion is not expressed on the view given by the accounts.
In connection with the examination, no other matter has come to attention:
-
which gives reasonable cause to believe that in any material respect the requirements, to prepare accounts which accord with the accounting records available and comply with accounting requirements, have been met.
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
AMX Business Solutions Ltd 6 Melford Close Wistaston Crewe Cheshire CW2 6TU
Date ..................................
- 1 -
ST. JOHN THE EVANGELIST, OVER
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
APPROVAL CERTIFICATE
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
We acknowledge our responsibility to keep proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and to supply all information and explanations for the preparation of the Accounts.
We are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed …………………………….
Date ………………………………..
Signed ……………………………. Date ………………………………..
- 2 -
ST. JOHN THE EVANGELIST, OVER
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2021
| Notes | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| INCOME | ||
| Planned Giving | 36,037 | 33,854 |
| Tax - gift aid | 9,779 | 10,476 |
| Offerings | 3,317 | 3,108 |
| Donations - Hall Development | 200 | - |
| Donations - piano repair | 280 | - |
| Donations - other | 5,077 | 12,680 |
| Fund raising - Cream Teas / Cheese & Wine | 156 | - |
| Fund raising - Film night | 48 | - |
| Fund raising - other | 73 | 31 |
| Income - The Bible Society | 165 | 151 |
| Income - Church Society | 7,350 | 7,979 |
| Income - Student Minister Contributions and Support | 19,000 | 18,083 |
| Income - Beirut Appeal | - | 70 |
| Income - Churches Together | 150 | - |
| Income - Books | 65 | - |
| Income - Commonwealth War Graves | - | 42 |
| Income from trading - hall receipts | 1,452 | 2,240 |
| Post Box - fees total | 8,608 | 9,449 |
| Interest received | 2 | 17 |
| HMRC Job Retention Scheme receipts | - | 1,285 |
────── |
────── |
|
| TOTAL INCOME | 91,759 | 99,465 |
- 3 -
ST. JOHN THE EVANGELIST, OVER
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2021 (cont'd)
| Notes | 2021 | 2020 | |
|---|---|---|---|
| £ | £ | ||
| Income brought forward | 91,759 | 99,465 | |
| EXPENSES | |||
| Parish Share | 48,665 | 48,303 | |
| Student Minister - salary | 19,067 | 18,733 | |
| Student Minister - pension costs | 572 | 585 | |
| Student Minister - union fees | 6,270 | 3,300 | |
| Student Minister - expenses | 762 | - | |
| Vicar expenses | 932 | 509 | |
| Church Running Costs | 1 | 10,659 | 10,113 |
| Church maintenance Costs | 732 | 606 | |
| Hall Running Costs | 2 | 2,358 | 4,108 |
| Hall Maintenance Costs | 745 | 1,351 | |
| Vicarage expenses | 3 | 2,935 | 2,842 |
| Administration | 4 | 1,505 | 1,723 |
| Youth work | 340 | - | |
| Evangelism Events and Materials | 5 | 301 | 98 |
| Donations to Charities and Missionaries | 6 |
3,450 | 3,434 |
| Weekend away - Cloverley Hall | 300 | - | |
| Uganda trip (expenditure) | - | 1,119 | |
| Post Box - Fees and expenses | 2,982 | 3,850 | |
| Post Box - Payroll costs & Verger fees | - | 157 | |
| Post Box - Other | 185 | 356 | |
| Building refurbishment & equipment | 12,105 | - | |
────── |
────── |
||
| TOTAL EXPENDITURE | 114,865 | 101,187 | |
────── |
────── |
||
────── |
────── |
||
| DEFICIT FOR THE YEAR | £(23,106) | £(1,722) | |
══════ |
══════ |
- 4 -
ST. JOHN THE EVANGELIST, OVER
BALANCE SHEET AS AT 31ST DECEMBER 2021
| Notes | Notes | 2021 | 2020 | ||
|---|---|---|---|---|---|
| £ | £ |
£ | £ | ||
| FIXED ASSETS | |||||
| Parish Centre | 695,615 | 695,615 | |||
| CURRENT ASSETS | |||||
| Debtors | 7 | - | 183 | ||
| Cash in hand | 25 | 100 | |||
| Bank Accounts- | |||||
| Barclays - Account no. 30690902 | 6,766 | 12,063 | |||
| Barclays - Account no. 83036839 | 8,281 | 23,129 | |||
| Barclays - Account no. 13216691 | 11 | 11 | |||
| Barclays - Account no. 93742350 | 130 | 130 | |||
| CBF - Account no. 609047003D | - | - | |||
| CBF - Account no. 609047004D | - | - | |||
| CBF - Account no. 609047005D | - | - | |||
| CBF - Account no. 609047008D | - | - | |||
────── |
────── |
||||
| 15,213 | 35,616 | ||||
────── |
────── |
||||
| CURRENT LIABILITIES | |||||
| Creditors | 8 | 3,394 |
691 | ||
────── |
────── |
||||
| 3,394 | 691 | ||||
────── |
────── |
||||
| 11,819 | 34,925 | ||||
────── |
────── |
||||
| TOTAL CURRENT ASSETS | £707,434 | £730,540 | |||
══════ |
══════ |
||||
| Represented by: | |||||
| Balance per statement of affairs at 1 January 2021 | 730,540 | 732,262 | |||
| (Deficit) / Surplus | (23,106) | (1,722) | |||
────── |
────── |
||||
| Balance at 31 December 2021 | £707,434 | £730,540 | |||
══════ |
══════ |
- 5 -
ST. JOHN THE EVANGELIST, OVER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| 1. | Church Running Costs | ||
| Electricity | 3,456 | 2,641 | |
| Burning Oil | 2,007 | 2,116 | |
| Water | 587 | 276 | |
| Insurance | 3,959 | 4,141 | |
| Music licence | 650 | 918 | |
| Sundries | - | 21 | |
────── |
────── |
||
| £10,659 | £10,113 | ||
══════ |
══════ |
||
| 2. | Church Hall Running Costs | ||
| Electricity | 346 | 459 | |
| Gas | 189 | 1,018 | |
| Water | 191 | 608 | |
| Insurance | 910 | 952 | |
| Refuse | 506 | 729 | |
| Cleaning | 216 | 342 | |
────── |
────── |
||
| £2,358 | £4,108 | ||
══════ |
══════ |
||
| 3. | Vicarage expenses | ||
| Council tax | 2,468 | 2,349 | |
| Telephone and internet | 467 | 493 | |
────── |
────── |
||
| £2,935 | £2,842 | ||
══════ |
══════ |
||
| 4. | Administration | ||
| Photocopier lease and expenses | 1,205 | 1,173 | |
| Accountancy | 300 | 500 | |
| Travel expenses | - | 50 | |
────── |
────── |
||
| £1,505 | £1,723 | ||
══════ |
══════ |
- 6 -
ST. JOHN THE EVANGELIST, OVER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021 (cont'd)
| 2021 | 2020 | ||
|---|---|---|---|
| £ | £ | ||
| 5. | Evangelism Events and Materials | ||
| Website | 274 | - | |
| Bible counselling material | 27 | 98 | |
────── |
────── |
||
| £301 | £98 | ||
══════ |
══════ |
||
| 6. | Donations to Charities and Missionaries | ||
| Stewardship - Mission South Africa | 1,500 | 1,500 | |
| Slavic Gospel Association | 1,500 | 1,500 | |
| Friends of Foxhill | 10 | 10 | |
| Friends of Chester Cathedral | 25 | 25 | |
| Middlewich Deanery Synod | 40 | 40 | |
| Churches Together | 10 | 35 | |
| Bible Society | 165 | 151 | |
| World Women | - | 53 | |
| Open Doors | - | 50 | |
| Barnabus Fund | - | 70 | |
| North West Partnership | 200 | - | |
────── |
────── |
||
| £3,450 | £3,434 | ||
══════ |
══════ |
||
| 7. | Debtors | ||
| Electric - Hall | - | 183 | |
────── |
────── |
||
| £- | £183 | ||
══════ |
══════ |
||
| 8. | Creditors | ||
| Pension contributions | 132 | 250 | |
| HM Revenue & Customs - PAYE | 205 | - | |
| Student Minister expenses | 83 | - | |
| Repairs | 282 | - | |
| Electric - Church | 2,002 | - | |
| Accountancy | 600 | 300 | |
| Refuse | 40 | 61 | |
| United Utilities - water | 50 | 80 | |
────── |
────── |
||
| £3,394 | £691 | ||
══════ |
══════ |
- 7 -