Council of St John the Evangelist, Dormansland
Charity Number 1127745
I report on the financial statements of the Parochial Church Council of St John the Evangelist, Dormansland, for the year ended 31[st] December 2021 which are set out on pages 2 to 5.
Respective responsibilities of the Council members and Examiner
The Charity’s Council members are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144 of the Charities Act 2011 (‘the Charities Act’) and that an independent examination is needed.
It is my responsibility to:
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examine the financial statements under section 145 of the Charities Act,
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b)) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of Independent Examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Charity’s Council members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the financial statements present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner’s statement
In connection with my examination, no material matters have come to my attention which give me cause to believe that in any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the financial statements did not accord with the accounting records; or
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the financial statements did not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
R J E Bamford, FCA
Chartered Accountant
Dated: 24 March 2022
9 Peter Avenue
Oxted
Surrey
RH8 9LG
Page 2
St. John The Evangelist Church, Dormansland Financial Statements for the year ended 31 December 2021
| Receipts and Payments Account Receipts Voluntary Receipts Regular Giving Planned Giving Collections and other giving Income tax recovered Other voluntary receipts Donations (note2) Legacies Grant for upkeep of churchyard Receipts from activities for generating funds Village Voice- donations and adverts Letting the Parish Room & Centenary Room Fundraising and Appeals (note 3) Receipts from church activities Fees for weddings and funerals Receipts from investments CBF deposit account interest Total Receipts Payments Church activities Diocesan parish share Church running expenses Clergy expenses Cost of services Maintenance of buildings and organ Printing, stationary and computer Printing the Village Voice Maintenance of Parish Room Maintenance of churchyard Charitable giving (note 4 ) Cost of generating funds Cost of fundraising Total Payments Excess of receipts over payments Transfers between funds (note 6) Cash funds at 1 January 2021 Cash funds at 31 December 2021 |
Unrestricted Funds Restricted Total Total General Designated Funds 2021 2020 £ £ £ £ £ 30850 30850 27479 2096 2096 929 11397 11397 8668 12467 15000 10375 37842 8530 13000 13000 0 2000 3960 100 4060 3188 630 5599 6229 9037 1061 1090 2151 6989 7874 7874 6504 78 78 483 |
|---|---|
| 79453 24559 11565 115577 73807 |
|
| 41100 41100 43100 12267 12267 10590 3266 3266 3404 2241 2241 1373 5457 15000 8581 29038 2526 389 389 642 1851 3960 100 5911 4218 3844 220 4064 5731 8098 2700 10798 6668 1570 302 1872 4357 484 484 0 |
|
| 80083 19180 12167 111430 82609 |
|
| -630 5379 -602 4147 -8802 5379 -5379 0 0 |
|
| 4749 0 -602 4147 -8802 18361 70000 4339 92700 101502 |
|
| 23110 70000 3737 96847 92700 |
Page 3
Statement of Assets and Liabilities At 31 December 2021
| At 31 December 2021 | |||||
|---|---|---|---|---|---|
| Unrestricted Funds | Unrestricted Funds | Restricted | Total | Total | |
| General | Designated | Funds | 2021 | 2020 | |
| £ | £ | £ | £ | £ | |
| Cash Funds | |||||
| Nat West Bank current account | 14331 | 0 | 0 | 14331 | 10184 |
| CBF Deposit Funds | 8770 | 70000 | 3737 | 82507 | 82507 |
| Petty Cash float | 9 | 0 | 0 | 9 | 9 |
| Total cash assets | 23110 | 70000 | 3737 | 96847 | 92700 |
| Other Monetary Items | |||||
| Income Tax Recoverable for 2021 | 8500 | 0 | 0 | 8500 | 8500 |
| Other Assets | |||||
| Chalice | 1200 | 0 | 0 | 1200 | 1200 |
| Collator | 1 | 0 | 0 | 1 | 1 |
| Boiler | 2172 | 0 | 0 | 1629 | 2172 |
| Cooker | 59 | 0 | 0 | 44 | 59 |
| Hand dryers | 221 | 0 | 0 | 166 | 221 |
| Blinds | 480 | 0 | 0 | 360 | 480 |
| AV Equipment | 10413 | 0 | 0 | 5206 | 10413 |
| 14546 | 0 | 0 | 8606 | 14546 | |
| Liabilities | |||||
| Other Liabilities | 0 | 0 | 0 | 0 | 0 |
The attached notes on pages 4 and 5 form part of these financial statements
The Financial Statements on pages 2 to 5 were approved by the Parochial Church Council on 24 March 2022 and are signed on their behalf by:
The Reverand Nigel Hinton (Chairman)
David Jessup (Honarary Treasurer)
Notes to the Financial Statements
Page 4
1 Accounting Policies
Basis of Accounting
The Financial Statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006, as amended by the provisions of the Charities Act 2006 using the Receipts and Payments basis with items recognised at cost or transaction value and in accordance with applicable accounting standards.
2 Restricted Donations
| 2 Restricted Donations | |
|---|---|
| Grant and donation for provision of service streaming from church Donation for repairs to the churchyard fence Donations for development of a quiet reflection area in the churchyard Grant for repairs to the Centenary Room roof Personal donations for repairs to the Centenary Room roof Grant for introduction of a chairlift Grant for the Christmas Tree Donations for Dormansland people suffering unduly from Covid Subtotal Donation (2020 grant) for the production of the Village Voice |
2021 2020 £ £ 2000 0 1000 0 1700 0 2000 0 3675 0 0 1000 0 100 0 3650 |
| 10375 4750 100 500 |
|
| 10475 5250 |
3 Fundraising and Appeals (gross income)
| 3 Fundraising and Appeals (gross income) | |
|---|---|
| Fundraising and social events (includes £1090 gross proceeds re Centenary Roof) Bishop's Lent Appeal (church in lockdown re Covid) Harvest Appeal (church in lockdown re Covid) Haig Fund - Remembrance Day Christmas Appeal to include Christingle collections Floodlighting Appeal September General Appeal |
2021 2020 £ £ 1348 66 0 145 0 90 190 69 603 422 10 370 0 5827 |
| 2151 6989 |
4 Charitable Giving
| Age Concern-Oxted Bishops Lent Appeal (church in lockdown re Covid) Haig Fund (Remembrance) Unicef Afgan appeal Covid relief in Dormansland payments From Christmas Appeal and Christingle collections: Children's Society (2021 and 2020) Unicef Yemen Appeal (2020 Welcare) East Grinstead Foodbank |
2021 2020 £ £ 600 600 0 145 190 200 178 0 302 2990 174 225 214 197 214 0 |
|---|---|
| 1872 4357 |
Notes to the Financial Statements
Page 5
5 Emoluments, Fees and Honoraria paid to members of the PCC, their related parties and others.
| 2021 | 2020 | |
|---|---|---|
| Organists and musicians, including temporary organists | £946 | £130 |
| Parish Room management--collecting hire charges and maintenance | £0 | £87 |
None of the above were to members of PCC and all were for services to PCC. There were no other payments to PCC members or their related parties except for reimbursement of Parish expenditure incurred in the course of their normal duties.
6 Funds
Designated Funds
These funds are general funds which have been designated by the PCC for the particular purpose shown. These funds remain unrestricted and the PCC will move any surplus to other general funds as deemed appropriate.
| At 1 January 2021 Income Expenditure in the year Transfer surplus to general fund At 31 December 2021 |
Centenary Parish Village Churchyard Church Total Room Room Voice Building Roof Maintenance Improvement £ £ £ £ £ £ 0 20000 0 0 50000 70000 15000 5599 3960 0 0 24559 15000 220 3960 0 0 19180 0 5379 0 0 0 5379 |
|---|---|
| 0 20000 0 0 50000 70000 |
A generous donation of £15,000 received in the year was specifically designated by the PCC to the Centenary Room roof repair costs The Church Building Improvement and Parish Room Funds comprise cash designated for future improvements. Income from Parish Room lettings, the Village Voice and Churchyard Grant are designated for related expenditure. All the reserved amounts above are set by the PCC and are reviewed annually.
Restricted Funds
These funds comprise revenue donations or grants for a specific PCC activity intended by the donors
| At 1 Jan 2021 Donations Expenditure At 31 Dec 2021 |
Village Service Fence Centenary Mrs J Rever Stairlift Covid Churchyard Total Voice Streaming Repairs Room Parish Room Fund Relief Quiet Restricted Roof Fund Area Funds £ £ £ £ £ £ £ £ £ 0 0 0 0 1254 2300 785 0 4339 100 2000 1000 6765 0 0 0 1700 11565 100 0 1000 6765 0 2300 302 1700 12167 |
|---|---|
| 0 2000 0 0 1254 0 483 0 3737 |
The Covid Relief fund is for the benefit of people living in Dormansland suffering undue stress and hardship as a result of Covid
| At 31 December 2021 this comprised; Donations received directly by the PCC, including related Gift Aid Amounts donated to third parties and held to their account by the PCC |
Opening Donations Donations Remaining Balance received made balance £ £ £ 624 0 141 483 161 0 161 0 |
|---|---|
| 785 0 302 483 |
Page 6
St John the Evangelist, Dormansland Annual Report of the Parochial Church Council For the year ended 31 December 2021
Reference and Administrative Details
The Parochial Church Council of St John the Evangelist, Dormansland (“the PCC”) has the responsibility of co-operating with the incumbent, the Reverend Ian Whitley and with the Associate Vicar, the Reverend Nigel Hinton, in promoting the ecclesiastical Parish of Dormansland in the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. The Parish is joined with that of Lingfield to comprise a United Benefice. It is a charity registered with the Charity Commission in England and Wales, registration number 1127745. The address for correspondence is St John’s Vicarage, The Platt, Dormansland, Surrey, RH7 6QU.
The attached financial statements are prepared under the Church Accounting Regulations 2006 using the Receipts and Payments basis with items recognised at cost or transaction value unless otherwise stated and in accordance with applicable accounting standards.
Structure, Governance and Management
Members of the PCC are the managing Trustees of St John’s and therefore have the responsibility of Charity Trustees. They are either ex officio or elected by the Annual Parochial Church Meeting (“APCM”) in accordance with the Church Representation Rules and a list of those can be found in the minutes of the APCM held on 18 April 2021. These minutes are attached to the report accompanying these financial statements. The PCC members who served during the year were:
| Ex officio The Reverend Ian Whitley_(Incumbent appointed formally to_ PCC on 18 April 2021) The Reverend Nigel Hinton_(Associate Vicar) _Elected Members Clive Cobby_(Church Warden) Raymond Daines(Church Warden) Ros Hinton(Deanery Synod, Elected 18 April 2021) David Jessup(Treasurer) Jim Lee(Deanery Synod) Cynthia Taylor(Deanery Synod, Resigned 18 April 2021) Graham Taylor(Deanery Synod, Resigned 18 April 2021)_ |
Other elected Members Susan Calamassi_(Deanery Synod until 18 April 2021)) Katherine Cobby William Davies Vanessa Gemmell(Elected 18 April 2021) Jackie Harrison(Elected 18 April 2021) Ann Mackie Zoe Nichols (_Resigned 18 April 2021) John Pordum Wendy Rose_(Resigned 18 April 2021)_ Rosemary Williams |
|---|---|
The full PCC meets at least six times during the year. The process for appointment of PCC members is set out in the Church Representation Rules and they are elected by those members of the congregation of St John’s who are on the electoral roll of the Church. They are responsible for making decisions on all matters of general concern and importance to the Parish including decisions on how the funds of the PCC are to be spent.
Objectives and Activities (including Public Benefit)
The PCC is committed to enabling as many people as is possible to worship at the Church and to become part of the community at St John’s. The PCC maintains an overview of Anglican worship throughout the Parish and makes suggestions on how it services the many groups that live within it. Services and worship put faith into practice through prayer and scripture, music and sacrament.
When planning activities for the year, consideration is given to the Charity Commission’s guidance on public benefit and in particular, the supplementary guidance on charities for the advancement of religion. This is enabled through worship and prayer, provision of pastoral care as well as missionary and outreach work.
Financial Review
The results for the year have continued to be severely impacted by the Covid pandemic.
Page 7
At the start of the year, the PCC anticipated a deficit in the order of £19,000. This situation was exacerbated by the emergent need to repair the roof to the Centenary Room. This was initially expected to cost well in excess of £20,000.
The situation financially turned around completely. This was mainly due to legacies of £13,000 and extremely generous donations from some members of the congregation. As a result, a modest surplus for the year of just over £4,000 was achieved.
As things return to normal after Covid, the financial situation should improve. In particular, full letting of the Parish Room should be achievable. That said, the financial situation is still fragile. A substantial proportion of the recurring income is vested in regular giving from disproportionately few people. Sadly, as people pass on, the regular planned giving, which is our main source of income, needs to be replenished. Ultimately that must come from less senior members of the church.
One focus for 2022 must be to encourage additional new younger members to join St Johns and contribute regularly to the costs of running the church. PCC are grateful to a few younger members in 2021 who have made that move. Covid frustrated further progress on this front in 2021.
A new Mission Action Plan is being formulated and will be rolled out in 2022.
The PCC is mindful that a number of our regular supporters such as the Roland Callingham Foundation and the Dormansland Carnival Committee have been unable to help us financially to the extent they have in previous years. The League of Friends of St John’s have kindly signalled their ability to help financially, but the church’s own projects and initiatives have themselves been limited by Covid. We acknowledge the long-term commitment and work in supporting us to date and in the future, from all our loyal supporters.
We are grateful to Dormansland Parish Council and Surrey County Council for their valuable grants and gifts that have helped on a number of fronts and are also grateful to a number of individuals for their generous donations. (The Churchyard Grant of £2,000 from the DPC budget to 31 March 2022 was received after the year end. In 2021 it was received before the yearend)
Income from the Parish Room continued in 2021 at a reduced level, as a direct result of Covid. We are grateful to Anne van Vliet for managing the bookings and collection of hiring dues, in addition to editorial support to Village Voice. We are sad that Dormansland Pre-School has decided to cease activities in the Parish Room and thank them for such support as users of the rooms for many years. Whilst sad, we are pleased to note that Little Chums Pre-School/Forest School, will carry on in running a pre-school through 2022. We are also grateful to our other regular Parish Room users who have grappled with changing rules and constraints.
The income generated by Village Voice from advertising and donations has also suffered from Covid. We continue to support the enhanced appearance and quality of printing, commensurate for such an important source of news, editorial and service advertising to the village, aided by some grant income. Thanks are due to Roz Daly for co-ordinating advertising income, Tom Windsor for doing the editorial role (until Michael Mackie kindly took up the job), En Route for printing and the distribution team for their work.
The charitable giving has had to drop this year as a natural consequence of the lack of activity in a year dominated by Covid. The PCC are committed to restoring charitable giving by St John’s to more usual levels in normal times.
Capital Commitments and Future Developments
At 31 December 2021, the PCC had non-contracted commitments to continue with the development of the new Quiet Area for Reflection in the churchyard. This expenditure will mainly be covered by funding already promised.
Another development in 2022 will see the introduction of live streaming of services from the church. This will allow those unable to attend in person to see and hear the services live, whether regular events or indeed weddings and funerals. The expenditure on this project will be from funds already provided, which include a donation from the Diocese of Southwark.
Reserves Policy
The PCC is committed to a policy of retaining sufficient free reserves in order to be able to sustain continued activities in the event of any unforeseen temporary reduction in income or unexpected major expense. At 31 December 2021 this requirement for free reserves was approximately £20,000 (2020 £20,000). It is estimated as 3 months normal expenditure which is in accordance with PCC intent and adopted policy.
Free reserves at 31 December 2021 amounted to £21,891 (2020 £17,961). This amount is calculated as total general funds less the unfunded commitment to purchase church equipment. These free reserves do not include designated reserves of £70,000, which have not been committed.
Page 8
Continued Operations
The cash results for the last two years are not totally satisfactory. Whilst the PCC are taking actions to minimise future deficits, a successful program to return to a sustainable surplus situation is required in 2022. There are significant reserves to absorb deficits, but it is important to manage finances in order to produce at least recurring surpluses and hence secure a long-term sustainable situation.
The PCC will continue to focus on further integration with community activities in the village of Dormansland, in order to attract additional church attenders and also those interested in engaging with its wider activities, with the objective of continually striving to become more relevant.
The PCC encourage any attenders at church who are not already members of one of the planned giving schemes to consider joining one and, where possible, to do that under Gift Aid provisions. These provisions enable recovery of 25% of amounts donated from HMRC at no cost to the donor. During 2022, we shall be encouraging regular donors to migrate their existing standing orders to the Parish Giving Scheme that we have recently joined. The PGS eases administration and facilitates keeping regular contributions up to date.
The PCC is not aware of any concerns that might impact the Charity’s ability to continue operating in normal fashion for the foreseeable future.
David Jessup FCA Honorary Treasurer to the PCC
24 March 2022