ST JOHN'S GUILD {A company limited by guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st December 2025 Registered Charil). Number: 1109399 Compjin)" Regislralion Number: 05392217
ST JOHN'S GUILD Registered Charity No. 1109399 CONTEwrs Page Legal and administrative infonnation Trustees. Annual RewTrrt Statement of Trustees, resKKJnsibilities Independent Examiner's report Statement of Financial Activities Statement of Financial Activities for 2024 Balance Sheet Note5 to the Financial Statements 10-21
ST JOHN?S GUILD Registered Charity No. 1109399 LEGAL AND ADMINISTRATIVE INFORMATION Trustees: Father Brian Regan- Chairnwi Mr John Grosvenor-Tre&surer 2025 Mrs R05alind Mccarthy (Resigned 31 Jhnuary 2026) Mr Nigel Drdper-C(K)k- Treasurer 2026 Mr5 Barbara Cork Father Ronald Farell {aPFX)ifkted 18 S¢ptemkr 2025) Fathcr Gary Hartill {app)in*d 18 OLi0r 2025) CompaDy Registered number: 05392217 Ch¥rity Registered Number. I l(V)399 Regiqtered Office: Friars House Manor HO Drive Coventy CVI ?TE Company Secretary: Natasha Gittens Bankers: Lloyds Bank PIC The Quadrant Si Albans Hertfordshire AL4 9RQ Indepettdent Examiner.. Nichola5 Simkins BU Fami Great Haywixxl Sthfyordshire ST18 OTF Inv¢s¢meDt Mattagers: CCLA One Angel Lane London EC4R 3AB
ST JOHN'S GUILD Registered Charity No. 1109399 TRUSTEES, AlNAL REPORT For ihe year ended 31 De¢ember 2025 The tnjstees present their annual rert and financial statements of ihe charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accountÈng policies set oul in note 2 to the accounts and comply with the charity's trust deed. the Charities Act 201 l. the Companies Act 2006, The Memorandum and Articles of Association and Accounting and Reporting by Charitie5.' Statemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective January ?019). ORIECTIVES AND AcfIviTtES The objectives of the Guild are to relieve ihe needs of persons with visual impaimient and hearing impainnent in particular-. Members of the Church of England with visual impairment Members of other Christian denominations with Visual impairment Persons with Ix)th visual and hearing impairnient Persons with hearing impairment and other physical disability iv) by offering spiritual. physical and sensory Jssislance to people who are blind, deaflblind. visually impaired" and to those with other dis&bilities. During the year, the Guild continued to pursue its charitable objectives of supporting people who are Tegistered blind or partially sighied, particularlv those wishing to participate in pilgrimages and retreats. The Trustees have commenced a revie. of the Guild's Articles of Association as part of a wider programm¢ to refresh and modernise the Guild's activities. This review is inlended to ensure that the Guild's goveming documents and activities remain relevant. effective. and aligned with the needs of its benefi¢iari¢s while 5UPPOrting the long-term sustainability of the charity. PUBLIC BENEFIT The Trusl¢es confirni that ihey have referred to the guidance conlained in the Charity Commission's genernl guidan¢¢ on public benefit when revtew.ing the chority's aims and objectives and in planning future activities. Si John's Guild meets all the cosls of producing quarterly Bible Reading Fellowship notes in Bteille which serves people nationwide and internationally with readers in New Zealand. Malaysia and Africa amongst others. STRUCTURE, GOVERNANCE AIYD MANAGEMENT CoDg1itMtioll The Guild is conslitut¢d as a company limited by guarantee which was inCorrated in England on 14 March 2005 (Company no 05392217 and Charity no 1109399). Its activities are governed by its Memorandum and Articles of Association which hav¢ Aot been amended since 14 March 2005.
ST JOHN'S GUILD Registered Charity No. 1109399 TRUSTEES. ANNUAL REPORT (Continue41) For the year ended 31 December 2025 Method ofappoiDtmen¢ or eleciion of Truslees The constillltion provides for a Trustee body of noi less than four memtKrs. with no maximum. Trustees seek to fill vacancies from the charity's exisiing supwrter base considering the skills. cxperience and pcrsonal qualitics needed to maintain ihe balance of ihe Tru¢¢ b(Nly. Appointments may only be made at the recotnmendation of the Trnste¢s. We review and implemcni an induction pro¢ess for new Trustres. Orgthnisational slTUCture aDd decision making The St. John's Guild Board of Trusic¢s consists of a Chairnian and ai least 3 others, whiFar¢ elected at the AGM with the Company Secretary beitbg in attendance. Decisions about the Charity are discuss¢d ai regular meetings of the Trustees (Board of Direciors). Zoom is available for an), who are unable to artend in person. Branch Secretsrie5- resw)nsible for all Guild Members of thcir individual branches. St John's Guild is a Church of England based organisation. KEY MANAGEMEWT All Guild atTairs are administered from the office in Covenuy. to develop and promote publications in accessible forniats if reqLbested for churches nlonwide to enhancc people's participation in church worship. RISK FACTORS Th¢ Trustees have a risk register to identify th¢ key risks facing the Guild and the actions required to mitigate these risks. The register is reviewed by the Trustc¢s ensure that it is Current and relevant. ACHIEVEMEwfs AND PERFORMANCE Review of aclivitieg We scek to offcr spiritual. ph)'sical and sensory assistance io people who are blind, deaflblind, visually impaired. and to those with other disabilities. The Guild offers grdnts to support blind I visuallj. impaired and their companions to make pilgrimages or retrcats. St John's Guild offcr granis io parishes enabling them io make worship more accessible for those with s¢1 needs with emphasis upon those who are blind or visually lwnpaid. During thc year, Ihe Guild focusqd on slrengthening its governance frdmework through the review, developtnenL and implementation of polici¢s and proLedures. Trusiees undertk work to ensure that the Guild's policies remained currenL appropriate. and aligned with regulatory r¢quirements and good practice.
ST JOHN'S GUILD Registered Charity No. 1109399 TRUSTEES, ANNUAL REPORT {Contillued) For the yegr ended 31 Decttnber 2025 Thi5 work included reviewing existing procedures. identifying areas for improvemenL and intr(Klucing updates to support the effective management of the charitv and the delivery of its ¢haritable objectives. These improvements provide 8 stronger foundation for the Guild's ongoing a¢livities and future dewelopment. The Guild also continued its efforts lo enhance awareness of the supwrt ovailable to people who are registered blind or partially sighted who wish to attend pilgrimages and retreats, with the oim of incre8sing engagement with potential beneficiaries and partner organisations. Ongoing refurbishments of St John's Guild FroFErties in Si Raphael's Court are undertaken &$ necessary to erGure maintaining a Commerci stoThlkrd for letting by a prot*rty agency. lllvestmenl poli¢y and performaDce In accordance with the governing document. the Trustee5 have the power to make such investsnents as they think proper and to place funds on deposil with any Bank. The Trustees have completed a review of their investmenl management FK)licy and are satisfied thal il still complies with the ethical policies of the Guild. The illveslments are m8n8ged by CCLA fund managers in London. During the year the trustee5 have continued reviewing and implementing their business plan. FINANCIAL REVIEW Results for the year The net incoming resources for the vear amounted to £56.943 (24 - £43.547. but after net realised and unrealised loss on investments of £73.546 {?024- £41.165 gain) the final net movemenl in funds for the year resulted 15 a deficit of £16.603 {?024 - £84.712 surplus). Reserves li is the policy of the truslees to build up adequale reserve5 to meel its running costs for twelve months. The level of reserves is monitored and reviewed at least annually by the Trustees. UnJtSlri¢t¢d r¢s¢rv¢s 8r¢ continuously moniiored and reviewed. Unrestricted funds at the year end were £3.015,4?5 (20?4 - £3.03? 028). endowments funds al the year end were £1.241,931 (2014 £1,124.931). Totsl funds of the Guild at the year end were £4.257.356 (2024 £4,273,959) Going eoncern With the current level of unrestrtcted reserve5. the trustees have a reasonable expectation that the charity has resources lo Continue in operdlional existence for the foreseeable future- therefore. the going concern basis has been adoyte"d in preparing these financial ststements. was approved by the Trustees on 9 July 2026 and signed on its behalf by n Regan- Chairnlon & Trustee
ST JOHN'S GUILD Registered Charity No. 1109399 STATEMENT OF TRUSTEES, RESPONSIBILITI For the year eDded 31 December 2025 The trustees (who are also dircctors for purp)ses of company law) arc responsible for preparing the Trustees, Annual Rep)rt and financial ststemenls in accordance w'ith applicable law and Uniicd Kingdom A¢Louniin8 Sthndards {United Kingdom Generally Acccpl¢d Accouniing Practice)- Compony low requires the trustees to prepare financial sthtrments for each financial year which give a true and fair vi¢w of the state of affairs of the charitabl¢ company and of the incoming resourccs and appli¢alion of tysources, including the income and expenditure. of the charithble company forthat rI. In preparing these finxneial st21ements, the trnstees are required to: select suitable accounting policies and then apply them consislentty- observe the meth(NJs and principles in the applicable Charities SORP: make judgements and estimates thai are reasonable and pruden4 prepare the financial sthtrments on the going concern basis unless il is inappropriate psum¢ that the charity will continue in business. The trustees e responsibl¢ for keeping proper hnd adequate accounting records that disclosc with r¢asonabl¢ accurxcy at any time the financial wsilion of the charitable compan. and enable them to ensure thai the financial ststements comply with the Companies Act 2006. Thcy ar¢ alsu r¢swnsible for safeguarding the assets of the charitable company and hence for tsking reasonable steps for th¢ prevention and detection of frnud and other irregularities. The trustees are resEK)nsible for the maintenance ond intrgrity of the charity and financial infomation included on the charity's website in accordance with legislation in thc Uniicd Kkngdom governing the preparation and dissemination of rinancial staQments. Approved by the TNstees on 9 July 2026 and signed on its behalf by er egan Chairman & Trustee
ST.IOHN'S GUILD Registered Cbarity No. 1109399 INDEPENDEIYT EXAMINER'S REPORT TO THE TRUSTEES OF ST JOHN'S GUILD For the year ended 31 December 2025 I report to the charity's Trustees on my examination of the accounts of the company for the yr ended 31 December 2025. RespoD5ibilities Ind basis for report As Truslees (and also its directors for ihe purposes of company law) you ore responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the ?006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I rert in resp¢ct of my examination of yourcharity's &¢count5 as Carried out under section 145 of the Charities Ad 2011 ("Ihe 201 l Act.). In caThying oul my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Aci. Independent examiDer'y slalement I have completed my examinalion. l confimi that no matters have come to my attention in conneclion with the examination giving me cause to lIeVe= . accounling records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounls do not 8ccord with those records. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requiretnent that the 8c¢ounls give a'true gmd fair vi¢w which is not a matter Considered as pan of an ind¢pendent examination: or 4. the accounts have not been prepared in accordance w'ith ihe methods and principles of the Statement of Recommended Prnctic¢ for accounling and repKJrting by charilies applicable io charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in conneclion with th¢ examinatton to which attention should be drawn in this report in order to enable a proper understAnding of ihe accounts to be reached. Nicholas Sitnkins Butts Farni Great Haywood Staffordshire ST18 OTF 9 July 20?6
ST JOHN'S GUILD Registered Charity No. 1109399 STATEMENf OF FINANCIAL A1VITIEs {In¢orrAtillZ Income and Expenditure Ac¢oun¢) For the year ended 31 December 2025 Endowment Funds Unrestrieted Futtd$ Total Funds 2025 Total Funds 2024 Note INCOME AND ENDOWMENTS FROM: Donations and legacies Income from investments Charitsbl¢ activiti¢s 369 155,7?7 1,962 369 155.727 1,962 25 51,048 2,348 Total incoming resources 158,058 158,058 153,421 EXPENDITURE ON: Charitable activities Raising tunds Other 71.343 25.0?9 4,743 71.343 ?5.029 4.743 80.294 4,628 Total rewur¢e8 expended ioi,Iis 109074 Net income/(expendiiure) before gains and losses on investments 56,943 56,943 43547 Nel gaIn(lO$S¢S) from investments 12 {73,546) (73.546) 41,165 NET xPENDITURE) I INCOME (16,603) {16,603) 84,712 Reconciliation offullds Total ndS brought forward ,241.931 3,032.028 4.273.959 4,189.247 Total funds carried forward 16 1241,931 3.015.425 4357J56 4273.959 The no*s on pages 10 to ? I form part of these financial $thMents.
ST JOHN'S GUILD Registered Charity No. 1109399 STATEMENT OF FINANCIAL ACTivrrtES (IncorporntiDg Income Expenditure Account) For the yeAr ellded 31 De¢ember 2024 (for ¢omparnti%'e purposeg) EttdowmeDt Fund5 Unrestricled Funds Totgl FuDdJ 2024 Totsl Funds 2023 Note INCOME AND ENDOWMENTS FROM.. Donations and legacies Income frotn investments Charitable activities 25 151.048 2.348 25 151,048 ?,348 4,62? 142,815 2,691 Total incoming regources 153,421 153,421 1.$0,128 EXPENDITURE ON: Charitsble activilies Raising funds Other 80.294 24.95? 4,6?8 80.294 ?4.952 4.628 89.884 22,740 4,391 Total resourcej expended 109174 109,874 117,015 Net in¢omel(expenditure) before gains and losses on inveslments 43J47 43547 33,113 N¢1 gainsl(10s5es) from investments 12 41,165 41,165 154,660 NET (EXPENDITURE) I INCOME 84,712 84,712 187,773 Recollciliation of funds Total fijnds btDught foTward 1241.931 ?.947,316 4.189.247 4.001.474 Tot21 funds carried forward 16 1241,931 3,032.028 4273,959 4,189247 The notes on pages 10 to 21 forni part of these financial stwements.
ST JOHN'S GUILD Registered Charity No. I l(V)399 BALANCE SHEET For the ye4r eDded 31 December 2025 2024 Note FIXED ASSETS Tangible assets Investments ?31.078 J.953.348 12 3,948,013 4,184,426 4,179,127 CURRENT ASSETS Debtors Cash at bank and in hand 13 8.?72 68,343 4,808 97,034 76.615 101.842 CREDITORS: Amounts falling due within one year 14 (3.685) (7.010) Ne¢ current A8se¢s 72,930 94,832 Net Assets 4357J56 4273,959 FUNDS Endowment Funds Unrestricted Funds: 15116 15116 1 ?41.931 3.015,425 1,241,931 3.032.028 4257J56 4373,959 These financial statements have been prepared in accorthce with the special pvISIOnS for small companies under Part 15 of thc Companies Act 2(M)6. For thc financial ycar cndcd 31 st tkccmber 2025 the ¢ompany was ¢ntiil¢d to exemption under section 477 of the Companies Act ?006 relating to small companie5. No membcrs havc requir thc company lo obtain an audit of its acLounts for the year ended 31" December ?O?i in accordanc¢ with scclion 476 of thc Coinpanics Act 2006. The Trustees acknoTh'ledge their responsibility for complying with the requirem¢nts of th¢ A¢t with resp¢¢t to accounting records and for the preparation of accounts The financial statements were approved by the T on 9 July 2026. Father Brian Regan Chairman & Trustee.... The not¢s on pages 10 to ? I forni part of these nan tements.
ST JOHN'S GUILD Registered Charity No. 1109399 OTES TO THE FINANCIAL STATEMENrs For the ye*r ended 31 D¢¢ember 2025 CHARITY INFORMATION AND COMPANY STATUS St John's Guild is an Incor[ed charity reg]ered in England and Wales No. 1109399. The Registered Ofrice is Friars House. Manor House Drive. Coventry. CV I ?TE. It is a company limited by guar8nt¢e. The MeMrS are the Trustee5 named on page l. In the event of the company being wound up, the liability of the guarantee is limited to £10 per member of the company. ACCOUNTING POLICIES The prin¢ipal accounting )[[c]eS adopted. judgemenls and key 50urce5 of estimalion uncertainty in the preparation of the financial stalements are as follows.. Bas ofpreparation on 4 going concern basis The financial statemenls have been prepared in accordance with Accounting and ReFK)rting by Charities: Stsiement ofRecommended Prdctice applicable to charitiC5 pparIng thcir accounts in accordance with the Financial RewTrrting Standard applicable in the UK and Republic of Ireland (FRS 102) (efflive l January ?019) - {Charities SORP (FRS 10?}K the Financial Reporting Swidard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The financial $ements are prepared on a going con¢em bosis. Assets and liabilities are initially r¢cognised ot historical cost or transaction value unless othenyise stated in the relevant accounting rK)licy note(s). The fun¢tional and presentational currency is GBP and the accounts are rounded to the neare £ I. The Guild meets the definition ol a public benefit entity under FRS 10? Assets and li8biliti¢s are initially recognised at historical cost or transaction value unless otherwise staled in the relevant accounting policy notes. b) Fund accounting General funds are unrestricted funds which a available for use at the discretion of the Trustees in furthernnce of the general objectives of the company and which have not been designaied for other purwyses. Designated funds comprise unrestrirted fundsthai hawe been set aside by th¢T$t$ for particularpurposes. The aim and use of each designated fund is Set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordanc¢ with specific restrictions imposed by donors or which have been raised bv the company for Particul PUryK)ses. The costs of raising and administering such funds are charged again the specifK fund. The aim and use of each restricted fund is sel out in ihe notes to the financial Mat¢m¢nts. Endowinent funds comRrise the prtKeeds of sale of pat1 of the land I.eed in the charity on estsblishment and variou5 endowed properties. adjusted for by any changes in the property valuation. 10-
ST JOHN'S GUILD Registered Charity No. 1109399 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 Income re¢ognition All incoming resources in¢luded in the Statcmeni of Financial Activitie5 when the charity has legal eniitlemeni to the income, the amouni can be musured with suificient tEliability. and 1¢ is probable that the incotne will received. For legacics, ¢nlitl¢m¢nt is the earliesl of the company being notified of an impending distribution or the legacy being reccivcd. Donated facilities and donated professional services are recognised in in¢4)m¢ ai their f&ir value when their economic benefit is probabl¢. it can be measured reliably and thc charity has control over the iiem. Fair value is d¢t¢mined on the basis ot thc valu¢ of th¢ gift io the charity. For cxamplc, thc amount the charity would be willing to pay in the open market for such facilitie5 and seryi¢es. A correswnding amount is recognised in expenditure. Investment income is earned through holding assets for investmeni purposes such as shares and property. It includes dividends, interest and rent. Intercst income is recognised using the effective interest method and dividend and rent income is recognised as the charity's right to receive payment is established. d) Expenditure re¢ognitioD All expenditure is accountrd for on an accruals basis and has be¢n included under expense categori¢s that aggregat¢ &ll costs for allocation to aclivities. Expenditure is recognised where there is A legal or consrruliive obligation to make paymcnts third parties. it is probable that the settlement will bc r¢quir¢d and the amount of the obligation can be measured reliably. Where costs cannot be directly attrIbud to particular activities they have been allocated on a basis consistent with the use of the resources. Tangible fixed a&4ets and depreciation Tangible fixed assets are stated at cosi Ic55 d¢prlail0n. Depreciation is provided at rates calculat¢d to write off thc cost of fixed oss¢ts, less their estimated residual value. ov¢r their expected useful lives on the following bases.. Fixtures & Fittings JT equipment I IY/• redu¢ing balance 25•/0 Cost No depreciation has been char8¢d for the year on the freehold and leasehold buildings as the Trustees consider that the economic life of ih¢ property and its residual value, excluding inflation, is such that the annual depreciation chargc and a¢cumuiated depreciation arc not Si8nific2nt. The residual value of the property is regu]lY reviewed and an impaim¢ni review carried out annually in order to identify any pcrmanent diminution in value which would be ¢hwged to the profit and loss account. It is the Charity's praciice to maintain the assets in a coniinual sr&e of sound repair for which it has a planned maintenance programme. The property w)rtfolio wls revalued in 2021.
ST JOHN'S GUILD RegL8tered Charity No. 11119399 N(yfES TO THE FINANCIAL STATEMENTS For the v¢ar ended 31 De¢ember 2025 Investment properties Inveslment properties for which fair value can be measured rellably without undue Cost or effort ar¢ measured at fair value at each rep)rting dale with changes in fair value r¢cognised in "nel gain (105ses) on investtnents- in the SOFA. The pry>pertie5 were revalued in 2021. g) Fixed asset investments Investmenls are a forni of basic financial instrument and are initially r¢cognised at their transaction value and subsequently measured at their fair value a5 ai the balance sheet date using the closing quoted market price. The statement of fmancial activities includes the net gains and losse5 arising on revaluation and disw>5a]s throughoth the year. The charity does not aquire oplions derivatives or other complex financial instruments. The main fomi of financial risk faced by the chartty is thai of volatilifv in equtty markets and investment markets due to wider economic conditions, the attitude of investors lo investment risL and changes in sentiment concerning equities and within particulor sectors or sub Sectors. The investments are all UK listed investments managed by a firnl of investmeni brokers on behalf of the charity. All gains and losses are tsken to the Ststement of Financial Adivities &s they arise. Realised gains and losses on tnvestments are calculated as the diffenCe beeen sales Proceeds and their op¢ning carying value or their purchase v8lue if acquired subsequent to the first day of the fmancial year. Unrealised gains and l¢)sses are calculated as the difference between the fair value at the vear end and their carying value. Realised and unrealised investment gains ond losses are combined in the Stsiement of Financial Activities. h) Debiors and Creditors reeeivable I p4yablt within one vear Debtors and creditors with no stated interest rale and receivabl¢ or payable within one year are recorded at irnnsaction pri¢e. Any losses arising from impairn]ent are rognIsed in expenditure. Tax The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is consided lo pass the le5ts set out in Paragraph I Schedule 6 Finance Act 2010 and thcrefore it meets the definitiffl of a charitable company for UK corrM)ration tax pUr[KS. i) Irre¢overable VAT The charity is not regiered for VAT. I0vernbk VAT is includol within the levant expense on which it is charged.
ST JOHN'S GUILD Registered Charity No. 1109399 NOTES TO THE FINANCIAL STATEMENTS {CoDtinued) For ¢he year ended 31 December 2025 k) Financial inslrnmeDts The Charity onty has financial assets and financial liabilities of a kind that qualify as basic financial insttiunents. BlC financial instrutnents are initially rccognised at transaction value and subsequently measured at their settlement. Financial assets that measured cost and amortised CO are assessed at the end of each rewrting period for objcclive evidence of impairnient. If objeclive evidence of impaimieni is found, an impairnjeni loss is recognised in the Ststemenl of Financial Aciiviiies. Financial assets that are measur¢d at fair value are valued based on valuations obtsined at the year-end. i) Judgments ill gpptying aCCOUDtiDg policies and key Sources of estim*tion uncertsillty In preparing the Finan¢ial Statement% the Trustees are required to makc estimates and assumptions which ffect rewrted income. exrKnses asse liabilities and disclosult of CL)lliingeni assets and liabilities. Use of availabl¢ infomiation and application ofjudgement are inhercnt in thc formation of estimate& together with expectsiions of fuiure events thai are believed to be reasonable under the circutnstances. Actual results in the future could differ from such estimates. There arc no k¢y assumplions or other sourc¢s of c5tim&iion thai have a signiticant risk of causing a material Jent to the carrying valucs of &ssets and liabilities within Ihe next financial year.
ST JOHN'S GUILD Registered Cbarity No. 1109399 NOTES TO THE FINANCIAL STATEMENTS (Contittued) For the ye4r e•ded 31 D¢¢ember 2025 DONATIONS AND LEGACIES 2025 2024 Donations from membeT5 369 369 25 INVESTMENT INCOME 2025 2024 Investment income 54,999 54,140 Rental incom¢ 100.728 96,908 155,727 151,048 INCOME FROM CHARrrABLE AcfiviTIES 2025 2024 Member subscripttons Other income 72 2,276 1.962 1,962 2J48 EXPENDITURE ON RAISING FUNDS 2025 2024 Investment property expenses ?5,029 24.952 25,029 2<952 14-
ST JOHN'S GUILD Registered Charity No. 11119399 NOTES TO THE FINANCIAL STATEMEiwfs (Continued) For ¢h¢ year ended 31 December 2025 ANALYSIS OF CHARrrABLE AcrtvrrtES 2025 2024 Parish grants (nots 7) oiriLe reni Walsin8ham InsuranLe Repairs And renewals OtTice and sundry costs Printing, postage and slalionery Braille costs Wages and salaries {noie l O) Depr¢ciaiion Bank charg¢s Legal and professional Other 17.607 7,848 32.400 10.840 3.18? 698 1.663 2.923 743 4,200 23,210 331 104 743 2,307 4,772 42 5,750 24,879 396 119 2,850 910 71J43 80294 ANALYSIS OF GRANfs PAID The grants are in furtherance of the main objccts as set out in the Trusiees, Annual ReFOrt. The tNstees' policy for making grants is consider applications and prioritise those grants seen &s pursuing the objectives most cificicntly. 2025 2024 New sow](L light and video systems Other 17,413 194 32.400 17,607 32,41M
ST JOHN'S GUILD Registered Charity No. 1109399 NOTES TO THE FINANCIAL STATEMETh (CoDtiDued) For the yeAr eDded 31 December 2025 OThER EXPENSES 2025 2024 Independent examination B(K)kkeeping fees Trustees expenses 3.685 150 908 3,510 352 766 4,743 4,628 TRUSTEES, EXPENSES AIW REMUNERATION During the year £416 (2024 - £366) was reimbursed in out-of pKket eXnSeS to two IStee5 (2024- one). This con51Sted of reimbursements of trdvel exnseS to meeting5 and events. There We no outstanding balances due to or from Trnstees at the year-end (2024- nil). No tn]stees re1ved any Temuneration or benefits in kind in the year (2024- Nil). io. STAFF COSTS 2025 2024 Wages end salaries Swial security costs Pension costs 24.179 22,534 700 676 24079 23210 No employee eam¢d £60.OINJ pa or more. The average number of employ¢e5 during the year w&s". 2025 202 Administration 16-
ST JOHN'S GUILD Registered Charity No. 1109399 NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year eDded 31 December 2025 11. TANGIBLE FIXED ASSETS terni leasehold property Fixtures &, Filtings Totsl COST l January 2025 Revaluauon l additions 230.000 5.571 360 235.571 360 31 December 2025 230.0(MI 5,931 235,931 ACCUMULATED DEPRECIATION l January 2025 Charge for the year 4,457 396 4,457 396 31 De¢¢mber 2025 4,853 4053 NET BOOK VALUE 31 December 2024 230.1)00 1.114 231,114 31 Dernber 2025 230.1)(KI 1,078 231,078 The leasehold PrOrtY comprises Flai 6 St Raphael's Court St Albans which is used by the charity for operational use. Valuation at as 31 Dember 2020 was £80,000. During ?021 the Trustees obtained a Professional valuation of this proty by McN¢ill LA)we and Palmcr, a firni of Chart¢rcd Surveyors. The property w&s revalued at market value on 6 July 2021 ai £230,(M)O an incrcase in value of £150.000. The revaluation increL8e of £150,000 was allocated to the St Raphael's Endowmeni Fund. 7-
ST.IOHN'S GUILD Re¥iqtered Charity No. 1109399 (yrES TO THE FINANCIAL STATEMENfs (CoDtinued) For the ve*r ended 31 December 2025 12. FIXED ASSET INVESTMElYts Investmettt properties Lilted Investmellts C&8h held by investment brokers Total Markd value ai l January ?025 Gains l (Losses) in the year in SOFA Additions & disposals Income relained 2,0?4.700 1.839.685 (73.546) 83,6?8 3,948,103 (73.546) 75,000 3.881 75.1)00 3.881 Market value ot 31 December ?0?5 2,024.700 1,766,139 162J09 3.953J48 Market value at l Januory ?4 Gains l (Losses) in the yeor in SOFA Addilions & disw)sals Income Tetsined 2.0?4.71XI 1.798.5?0 41,165 79.413 3.90?,633 41.165 4.215 4.215 M8rket value at 31 December 2024 2.024,7(N) 1,839,685 83,628 3,948,013 Investments are held primarily to provide an investtnent return for the charity. They are listed on a recognised stock exchan8e. HoldTngs in common investment fund5, unit trusts and open-ended investment companies are at th¢ bid price. The basis of fair value for quoted investh]ents is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade al cost (that is their transaction value). Delails of investments comprising more than 50/• of the market valu¢ of the total investment portfolio are as follows= 2025 2024 CCLA - Church of England Investment Fund Income Shares CCLA- Church of England Deposit Fund CCLA- Number 2 Account .479,558 76.8/ 162,509 286,581 1,541,170 80.IO/D 83,628 4.3 /0 298.515 15.50/0 14.80/0 All the fixed asset investsnents aTe held in the UK.
ST JOHN'S GUtLD Registered Cbarity No. I IlJ9399 NOTES TO THE FINANCIAL STATEMENTS (Continued) For tbe yegr eDded 31 December 2025 Investment prorrties compri5c units at St R&phael's Court St AItrAns. Valuation as 31 D¢cemb¢r ?025 & 2024 Flat 3 £140,000 Flat 4 £140.000 Flat 5 L?30,000 Flat 7 £4?0,000 Flat 8 £440,000 Flat 10 L?30,000 Flat 11 £224,700 Total £2,024,71X) The valuation at 31 December 2020 was £1.1 5.170. Durin¥ 2021 the Trustees obrained A professional valuation of this protKrty by McNeill Lowe and Palmer. a fimi of Chartered Surveyors. The properties were revalued at market value on 6 July 2021 at £1,8(K).000 an increasc in valu¢ of £i84,830. The revaluation increase of £584,830 was allocated as follows: Si Raphael's Endowmcni Fund £50,IXIO Unrestrictcd Gencral Fund £534.830 13. DEBTORS 2025 2024 Trnde dcbtors 8,272 4.808 8272 4,808 14. CREDITORS: Amounts falling due within one yar 2025 2024 Ac¢ruals and dcferred income Parish grants 3,685 3.510 3.500 3.685 7,010 19-
ST JOHN'S GUILD Registered Charity No. 1109399 NOTES TO THE FINANCIAL STATEMEIWTS (Continued) For the year ended 31 December 2025 Is Af4ALYSIS OF NET Assm BETWEEIY FUJ¥DS Totsl FDds Fds Tawble 5 Fixed Set Éni'esimerns Inv¢5tmem proFtnies 230.IMMI 771.931 240.CO) 1.078 .156.717 1.784.7(KJ 76.615 (3.6851 231.078 1.928,648 2.024.7(Kl 76.615 13.6851 CrEdit(f5'. gmots falling withinitry 1341.9Jl 3.015A25 4357J56 i& FUNDS RECOIYCILIATION Balnct ai I Jnllry 2025 ReSrS OulyiD# Tra•5fers & Property g•insIlloe5j Detèmber 2025 UDrestricted funds Iksignaied fimd 'Gene rd 175.(KKI 2.857.028 1175.IKXII 175.(XX 158.058 173.546} 3.015.425 J.l)32m8 IN058 173J461 3.015,415 Endowrnt fllds Si Raphael's Anrte Llowd MeEknori41 Tnkst I2.661 41aS0 12(Ml.681 41.230 1241,931 1341.931 173.5461 4257J56 Tht Gener¥1 Fulld-retffegatstl fur¥15 whKhthe tr1 fir¢ to in with th¢ rkntableobjeuiv¢& Duignteil Fwud-durir¥ 2025 theTrustees (kqnwj this fiuKI was rK¥ kmwrryuirrd &wJ it was Irthferrj bk GeJ Fd. Elldowtd Fullth-comFffiSCS vari(MJs rx(ryxYtie5 s1 the inveed rffreats of ts sal¢Qfpt0rK l*MI yest in the ch8rity on ¢slablishmeni. jUSt¢d for h. ry d8£5 in rn.. YalL4ti(KL -20-
ST JOHN'S GUILD Registered Chgrity No. 1109399 NOTES TO THE FtNANCIAL STATEmE[s (Continued) For the year ended 31 December 2025 17. RELATED PARTY TRANSAl0s There were no relat¢d party transactions with any Tnwe¢s during !025.