ST. JOHN THE EVANGELIST, OVER
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024
ST. JOHN THE EVANGELIST, OVER
FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024
| ADDRESS INDEPENDENT EXAMINER Independent Examiner's report Approval certificate Income and expenditure account Balance sheet Notes to the accounts |
Delamere Street Winsford Cheshire CW7 2LY AMX Business Solutions Ltd 6 Melford Close Wistaston Crewe CW2 6TU CONTENTS 1 2 3 - 4 5 6 - 7 |
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ST. JOHN THE EVANGELIST, OVER
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
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:
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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.
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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 ..................................
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ST. JOHN THE EVANGELIST, OVER
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024
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 ………………………………..
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ST. JOHN THE EVANGELIST, OVER
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes | 2024 | 2023 |
|---|---|---|
| £ | £ | |
| INCOME | ||
| Planned Giving | 32,662 | 35,220 |
| Tax - gift aid | 8,901 | 20,061 |
| Offerings | 3,836 | 3,725 |
| Donations - other | 1,315 | 817 |
| Donations – capital expenditure | - | 3,000 |
| Fund raising - Entertainment evening | 566 | - |
| Fund raising - Folk evening | 281 | - |
| Fund raising - Delamere Street Festival | - | 2,084 |
| Fund raising – Dance in church | - | 217 |
| Fund raising - Taste & See / Pop Up Cafe | 210 | 164 |
| Fund raising - Film night | - | 16 |
| Fund raising – other | - | 18 |
| Income - The Bible Society | 194 | 117 |
| Income - Church Society | 1,503 | 6,013 |
| Income - Student Minister Contributions – prior year adj. | (1,250) | 20,638 |
| Income - Churches Together | - | 100 |
| Income from trading - hall receipts | 25,406 | 26,961 |
| Post Box - fees total | 14,629 | 9,826 |
| Interest received | 121 | 25 |
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| TOTAL INCOME | 88,374 | 129,002 |
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ST. JOHN THE EVANGELIST, OVER
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2024 (cont'd)
| Notes | 2024 | 2023 | |
|---|---|---|---|
| £ | £ | ||
| Income brought forward | 88,374 | 129,002 | |
| EXPENSES | |||
| Parish Share | 53,817 | 51,255 | |
| Student Minister - salary | - | 10,547 | |
| Student Minister - pension costs | - | 888 | |
| Student Minister – house expenses | - | 9,702 | |
| Student Minister - expenses | - | 276 | |
| Vicar expenses | 1,108 | 1,776 | |
| Church Running Costs | 1 | 11,000 | 9,824 |
| Church maintenance Costs | 5,397 | 1,971 | |
| Hall Running Costs | 2 | 11,843 | 13,701 |
| Hall Maintenance Costs | 293 | 957 | |
| Vicarage expenses | 3 | 3,366 | 3,370 |
| Fund Raising Costs | - | 1,253 | |
| Administration | 4 | 2,694 | 1,791 |
| Evangelism Events and Materials | 5 | 656 | 682 |
| Donations to Charities and Missionaries | 6 |
4,480 | 3,784 |
| Weekend away - Cloverley Hall | - | 32 | |
| Post Box - Fees and expenses | 4,403 | 3,176 | |
| Post Box – Church Society fees | 250 | - | |
| Post Box – Verger fees | - | 50 | |
| Post Box - Other | 264 | - | |
| Visiting Vicar expenses | 355 | 125 | |
| Building refurbishment & equipment | 7 | - | 9,932 |
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| TOTAL EXPENDITURE | 99,926 | 125,092 | |
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| (DEFICIT) / SURPLUS FOR THE YEAR | £(11,552) | £3,910 | |
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ST. JOHN THE EVANGELIST, OVER
BALANCE SHEET AS AT 31ST DECEMBER 2024
| Notes | Notes | 2024 | 2023 | ||
|---|---|---|---|---|---|
| £ | £ |
£ | £ | ||
| FIXED ASSETS | |||||
| Parish Centre | 695,615 | 695,615 | |||
| CURRENT ASSETS | |||||
| Debtors | 8 | 75 | 1,250 | ||
| Cash in hand | - | - | |||
| Bank Accounts- | |||||
| Barclays - Account no. 30690902 | 618 | 14,687 | |||
| Barclays - Account no. 83036839 | 8,506 | 3,484 | |||
| Barclays - Account no. 13216691 | 232 | 11 | |||
| Barclays - Account no. 93742350 | 267 | 131 | |||
| CBF - Account no. 609047003D | - | - | |||
| CBF - Account no. 609047004D | - | - | |||
| CBF - Account no. 609047005D | - | - | |||
| CBF - Account no. 609047008D | - | - | |||
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| 9,698 | 19,563 | ||||
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| CURRENT LIABILITIES | |||||
| Creditors | 9 | 2,446 |
759 | ||
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| 2,446 | 759 | ||||
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| 7,252 | 18,804 | ||||
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| TOTAL CURRENT ASSETS | £702,867 | £714,419 | |||
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| Represented by: | |||||
| Balance per statement of affairs at 1 January 2024 | 714,419 | 710,509 | |||
| (Deficit) / Surplus | (11,552) | 3,910 | |||
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| Balance at 31 December 2024 | £702,867 | £714,419 | |||
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ST. JOHN THE EVANGELIST, OVER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| 1. | Church Running Costs | ||
| Electricity | 2,205 | 2,500 | |
| Burning Oil | 2,761 | 1,881 | |
| Water | 488 | 359 | |
| Insurance | 4,756 | 4,632 | |
| Music licence | 480 | 452 | |
| Sundries | 310 | - | |
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| £11,000 | £9,824 | ||
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| 2. | Church Hall Running Costs | ||
| Electricity | 3,209 | 4,385 | |
| Gas | 1,808 | 2,648 | |
| Water | 1,678 | 1,375 | |
| Insurance | 1,094 | 1,065 | |
| Refuse | 629 | 615 | |
| Cleaning | 3,425 | 3,613 | |
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| £11,843 | £13,701 | ||
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| 3. | Vicarage expenses | ||
| Council tax | 208 | 2,681 | |
| Telephone and internet | 734 | 689 | |
| Light and heat | 249 | - | |
| Decoration and maintenance | 2,175 | - | |
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| £3,366 | £3,370 | ||
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| 4. | Administration | ||
| Photocopier lease and expenses | 1,231 | 1,049 | |
| Accountancy | 350 | 325 | |
| Pension admin costs | 53 | 233 | |
| Refreshments for Vicar farewell event | 100 | - | |
| Gift for Student Minister | - | 84 | |
| Flower gift | - | 100 | |
| Architect fees | 960 | - | |
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| £2,694 | £1,791 | ||
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ST. JOHN THE EVANGELIST, OVER
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (cont'd)
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| 5. | Evangelism Events and Materials | ||
| Website | 400 | 562 | |
| Zoom subscription | 156 | - | |
| Leaflets and refreshment sundries | 100 | - | |
| Sunday School materials | - | 120 | |
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| £656 | £682 | ||
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| 6. | Donations to Charities and Missionaries | ||
| Stewardship - Mission South Africa | - | 750 | |
| Slavic Gospel Association | 2,400 | 2,400 | |
| North West Partnership | 1,650 | - | |
| Friends of Chester Cathedral | - | 25 | |
| Middlewich Deanery Synod | 40 | 40 | |
| Churches Together | 30 | 30 | |
| Bible Society | - | 117 | |
| Mexico Support | 360 | 240 | |
| Transforming Lives | - | 182 | |
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| £4,480 | £3,784 | ||
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| 7. | Building refurbishment & equipment | ||
| Ongoing insulation works | - | 9,810 | |
| AV Equipment | - | 122 | |
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| £- | £9,932 | ||
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| 8. | Debtors | ||
| Sundries refund | 75 | - | |
| Student Minister house deposit | - | 1,250 | |
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| £75 | £1,250 | ||
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| 9. | Creditors | ||
| Electric - Church | 491 | 200 | |
| Electric - Hall | 521 | - | |
| Accountancy | 350 | 325 | |
| WaterPlus – hall water | 101 | 67 | |
| Repairs and maintenance – Church | 722 | - | |
| Refuse | 50 | 47 | |
| Cleaning – hall | 211 | - | |
| Reimbursement re Mexico Support | - | 120 | |
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| £2,446 | £759 | ||
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