2022-12-31-accounts - The Parochial Church Council Of St Johns The Evangelist Church, Over

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ST. JOHN THE EVANGELIST, OVER

FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

ST. JOHN THE EVANGELIST, OVER

FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

ADDRESS	Delamere Street
	Winsford
	Cheshire
	CW7 2LY
NDEPENDENT EXAMINER	AMX Business Solutions Ltd
	6 Melford Close
	Wistaston
	Crewe
	CW2 6TU

INDEPENDENT EXAMINER

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 2022

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 ..................................

ST. JOHN THE EVANGELIST, OVER

ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

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 ………………………………..

ST. JOHN THE EVANGELIST, OVER

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2022

Notes	2022	2021
	£	£
INCOME
Planned Giving	36,759	36,037
Tax - gift aid	-	9,779
Offerings	3,881	3,317
Donations - Hall Development	1,100	200
Donations - piano repair	-	280
Donations - other	15,334	5,077
Donations – capital expenditure	19,750	-
Fund raising - Delamere Street Festival	3,627	-
Fund raising - Taste & See / Cream Teas	19	156
Fund raising - Film night	152	48
Fund raising - other	-	73
Income - The Bible Society	137	165
Income - Church Society	6,013	7,350
Income - Student Minister Contributions and Support	16,250	19,000
Income - Churches Together	-	150
Income - Books	-	65
Income - Chester DBF energy grant	1,380	-
Income from trading - hall receipts	24,170	1,452
Post Box - fees total	9,948	8,608
Interest received	1	2
	`──────`	`──────`
TOTAL INCOME	138,521	91,759

ST. JOHN THE EVANGELIST, OVER

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont'd)

	Notes	2022	2021
		£	£
Income brought forward		138,521	91,759
EXPENSES
Parish Share		49,762	48,665
Student Minister - salary		18,772	19,067
Student Minister - pension costs		1,581	572
Student Minister - union fees		-	6,270
Student Minister - expenses		833	762
Student Minister – course fees		5,006	-
Vicar expenses		1,703	932
Church Running Costs	1	10,898	10,659
Church maintenance Costs		1,618	732
Hall Running Costs	2	9,592	2,358
Hall Maintenance Costs		1,063	745
Vicarage expenses	3	3,110	2,935
Fund Raising Costs		2,548
Administration	4	1,667	1,505
Youth work		-	340
Evangelism Events and Materials	5	274	301
Donations to Charities and Missionaries	6	3,425	3,450
Weekend away - Cloverley Hall		-	300
Post Box - Fees and expenses		2,558	2,982
Post Box - Other		82	185
Building refurbishment & equipment	7	20,954	12,105
		`──────`	`──────`
TOTAL EXPENDITURE		135,446	114,865
		`──────`	`──────`
		`──────`	`──────`
SURPLUS / (DEFICIT) FOR THE YEAR		£3,075	£(23,106)
		`══════`	`══════`

ST. JOHN THE EVANGELIST, OVER

BALANCE SHEET AS AT 31ST DECEMBER 2022

	Notes		2022		2021
		£	£	£	£
FIXED ASSETS
Parish Centre			695,615		695,615
CURRENT ASSETS
Debtors	8	1,307		-
Cash in hand			-	25
Bank Accounts-
Barclays - Account no. 30690902		15,726		6,766
Barclays - Account no. 83036839		1,599		8,281
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			-	-
		`──────`		`──────`
		18,773		15,213
		`──────`		`──────`
CURRENT LIABILITIES
Creditors	9	3,879		3,394
		`──────`		`──────`
		3,879		3,394
		`──────`		`──────`
			14,894		11,819
			`──────`		`──────`
TOTAL CURRENT ASSETS			£710,509		£707,434
			`══════`		`══════`
Represented by:
Balance per statement of affairs at 1 January 2022			707,434		730,540
Surplus / (Deficit)			3,075		(23,106)
			`──────`		`──────`
Balance at 31 December 2022			£710,509		£707,434
			`══════`		`══════`

ST. JOHN THE EVANGELIST, OVER

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022

		2022	2021
		£	£
1.	Church Running Costs
	Electricity	2,311	3,456
	Burning Oil	3,588	2,007
	Water	236	587
	Insurance	4,097	3,959
	Music licence	666	650
		`──────`	`──────`
		`£`10,898	£10,659
		`══════`	`══════`
2.	Church Hall Running Costs
	Electricity	1,842	346
	Gas	2,423	189
	Water	575	191
	Insurance	942	910
	Refuse	597	506
	Cleaning	3,213	216
		`──────`	`──────`
		£9,592	£2,358
		`══════`	`══════`
3.	Vicarage expenses
	Council tax	2,552	2,468
	Telephone and internet	558	467
		`──────`	`──────`
		£3,110	£2,935
		`══════`	`══════`
4.	Administration
	Photocopier lease and expenses	1,151	1,205
	Accountancy	300	300
	Pension admin costs	216	-
		`──────`	`──────`
		£1,667	£1,505
		`══════`	`══════`
5.	Evangelism Events and Materials
	Website	274	274
	Bible counselling material	-	27
		`──────`	`──────`
		£274	£301
		`══════`	`══════`

ST. JOHN THE EVANGELIST, OVER

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022 (cont'd)

		2022	2021
		£	£
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
	Friends of Chester Cathedral	25	25
	Middlewich Deanery Synod	40	40
	Churches Together	10	10
	Bible Society	157	165
	Elcome Church	193	-
	North West Partnership	-	200
		`──────`	`──────`
		£3,425	£3,450
		`══════`	`══════`
7.	Building refurbishment & equipment
	UPVC Windows	8,280	-
	Ongoing insulation works	6,912	-
	Church Hall kitchen	1,171	2,255
	Church Hall disables access ramp	2,250	-
	Church Hall store room adaption	1,734	9,000
	Gazebo	607	-
	Laptop	-	550
	Other	-	300
		`──────`	`──────`
		£20,954	£12,105
		`══════`	`══════`
8.	Debtors
	Electric - Hall	£1,307	£-
		`══════`	`══════`
9.	Creditors
	Pension contributions	-	132
	HM Revenue & Customs - PAYE	-	205
	Student Minister expenses	-	83
	Vicar expenses	454	-
	Repairs	-	282
	Electric - Church	245	2,002
	Accountancy	300	600
	Refuse	64	40
	United Utilities - water	50	50
	Student Minister – course fees	2,766	-
		`──────`	`──────`
		£3,879	£3,394
		`══════`	`══════`

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