**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:
- examine the financial statements under section 145 of the Charities Act,
- 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
- 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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the financial statements did not accord with the accounting records; or
- 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