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Report of the Independent Examiner to the Parochial Church
Council of St John the Evangelist, Dormansland
Charity Number 1127745
| report on the financial statements of the Parochial Church Council of St John the Evangelist, Dormansland, for the year ended 31% December 2022 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. .
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It is my responsibility to:
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e examine the financial statements under section 145 of the Charities Act,
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e 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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e 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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e the accounting records were not kept in accordance with section 130 of the Charities Act; or
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e the financial statements did not accord with the accounting records; or
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e 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.
| 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.
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RJE Bamford, FCA
Chartered Accountant
Dated: 16 March 2023
9 Peter Avenue Oxted Surrey RH8 9LG
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St. John The Evangelist Church, Dormansland Financial Statements for the year ended 31 December 2022
| Unrestricted | Funds | Restricted | Total | Total | |
|---|---|---|---|---|---|
| General Designated |
Funds | 2022 | 2021 | ||
| Receipts and PaymentsAccount | £ | £ | £ | £ | £ |
| Receipts | |||||
| VoluntaryReceipts | |||||
| Regular Giving | |||||
| Planned Giving | 29599. | 29599 | 30850 | ||
| Collections and other giving | 2979 | 2979 | 2096 | ||
| Income tax recovered | 8674 | 8674 | 11397 | ||
| Other voluntaryreceipts | |||||
| Donations (notes 2 & 6) | 5652 | 24045 | 1450 | 31147 | 37842 |
| Legacies | 2500 | 2500 | 13000 | ||
| Grant for upkeep ofchurchyard (notes 2 & 6) | 4000 | 4000 | 0 | ||
| Receiptsfromactivitiesforgeneratingfunds | |||||
| Village Voice- donations and adverts (note6) | 3757 | 3757 | 4060 | ||
| Letting the Parish Room &Centenary Room | 11101 | 11101 | 6229 | ||
| Fundraising and Appeals (notes 3 & 6) | 2709 | 2251 | 4960 | 2151 | |
| Receiptsfromchurchactivities | |||||
| Fees for weddings and funerals | 12890 | 12890 | 7874 | ||
| Receiptsfrominvestments | |||||
| CBF deposit account interest | 550 | 550 | 78 | ||
| Total Receipts | 80411 | 28045 | 3701 | 112157 | #115577 |
| Payments | |||||
| Church activities | |||||
| Diocesan parish share | 44000 | 44000 | 41100 | ||
| Church running expenses | 12621 | 2400 | 15021 | 12267 | |
| Clergy expenses | 5304 | 5304 | 3266 | ||
| Cost of services | 3222 | 3222 | 2241 | ||
| ; | |||||
| Maintenance of buildings and organ | 5861 | 2300 | 8161 | 29038 | |
| Printing, stationary and computer | 1139 | 1139 | 389 | ||
| Printing the Village Voice | 5394 | 150 | 5544 | 5911 | |
| Maintenance of Parish Room | 4693 | 4693 | 4064 | ||
| Maintenance ofchurchyard | 1452 | 4000 | 1000 | 6452 | 10798 |
| Charitable giving (note 4 ) | 2965 | 2173 | 5138 | 1872 | |
| Costofgeneratingfunds | |||||
| Cost offundraising | 152 | 152 | 484 | ||
| Total Payments | 86803 | 6400 | 5623 | 98826 | 111430 |
| Excess of receiptsover payments | -6391 | 21645 | -1923 | 13331 | 4147 |
| Cash funds at 1 January 2022 | 23110 | 70000 | 3737 | 96847 | 92700 |
| Cashfundsat31December2022 | 16719 | 91645 | 1814 | 110178 | 96847 |
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Statement of Assets and Liabilities
| Unrestricted Funds | Unrestricted Funds | Restricted | Total | Total | |
|---|---|---|---|---|---|
| General | Designated | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | £ | |
| Cash Funds | |||||
| Nat West Bank current account | 16710 | 20919 | 0 | 37629 | 14331 |
| CBF Deposit Funds | 0 | 70726 | 1814 | 72540 | 82507 |
| Petty Cash float | 9 | 0 | 0 | 9 | 9 |
| Total cash assets | 16719 | 91645 | 1814 | 110178 | 96847 |
| Other MonetaryItems | |||||
| Income Tax Recoverable for 2022 | 9300 | 0 | 0 | 9300 | 8500 |
| OtherAssets | |||||
| Chalice | 1200 | 0 | 0 | 1200 | 1200 |
| Collator | 1 | 0 | 0 | 1 | 1 |
| Boiler | 1086 | 0 | 0 | 1086 | 1629 |
| Cooker | 29 | 0 | 0 | 29 | 44 |
| Hand dryers | 111 | 0 | 0 | 111 | 166 |
| Blinds | 240 | 0 | 0 | 240 | 360 |
| AV Equipment | 0 | 0 | 0 | 0 | 5206 |
| 2667 | 0 | 0 | 2667 | 8606 | |
| Liabilities | |||||
| OtherLiabilities | 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 16 March 2023 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 ofAccounting
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 Donations | ||
|---|---|---|
| RestrictedDonations | 2022 | 2021 |
| £ | £ | |
| Grant and donation for provision ofservice streamingfrom church | 0 | 2000 |
| Donation for repairs tothe churchyard fence | 0 | 1000 |
| Donations fordevelopment ofa quiet reflection area in the churchyard | 1000 | 1700 |
| Grant for repairs totheCentenary Room roof | 0 | 2000 |
| Personal donationsfor repairsto the Centenary Room roof | 200 | 3675 |
| Grantforthe production ofthe Village Voice | 250 | 100 |
| Subtotal | 1450 | 10475 |
| Donations designatedbyPCC | 2022 | 2021 |
| £ | £ | |
| Fundson Friends ofStJohns ceasingto be a separate registered charity (note 6) | 21645 | 0 |
| Personal gift designated for repairs tothe Centenary Room roof | 0 | 15000 |
| Personal donation re energy costs | 500 | 0 |
| Grant from Diocese re energy costs | 1400 | 0 |
| Grant rewarm hub | 500 | 0 |
| Churchyard grant | 4000 | 0 |
| Subtotal | 28045 | 15000 |
| 3 Fundraising and Appeals (grossincome) | 2022 | 2021 |
| £ | £ | |
| Fundraising and social events | 1041 | 1348 |
| Bishop's LentAppeal (2021 church in lockdown re Covid) | 125 | (0) |
| Harvest Appeal (2021 church in lockdown re Covid) | 356 | 0 |
| Haig Fund - Remembrance Day | 240 | 190 |
| Christmas Appeal to include Christingle collections | 1303 | 603 |
| Floodlighting Appeal | 10 | 10 |
| Ukraine Appeal | 1885 | 0 |
| Total | 4960 | 2451 |
| 4 Charitable Giving | 2022 | 2021 |
| £ | £ | |
| Age Concern-Oxted | 0 | 600 |
| Ukraine relief projects, local and national | 2408 | ie) |
| Bishops LentAppeal | 125 | 0 |
| Haig Fund (Remembrance) | 240 | 190 |
| UnicefAfgan appeal | 0 | 178 |
| Covid relief in Dormansland payments | 0 | 302 |
| Local need project in Dormansland | 1000 | 0 |
| From ChristmasAppealand Christingle collections: | ||
| Children's Society (2022 and 2021) | 175 | 174 |
| Sullivans Heroes (2021 East Grinstead Foodbank) | 595 | 214 |
| Salvation Army (2021 UnicefYemen Appeal) | 595 | 214 |
| 5138 | 1872 |
Notes to the Financial Statements
Page 5
2022 2021 £1,780 £946
5 Emoluments, Fees and Honoraria paid to members of the PCC, their related parties and others.
Organists and musicians, including temporary organists
None of the above payments 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.
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|---|---|---|---|---|---|---|---|---|---|
|Church|Parish|Churchyard|Energy|Friends of|_‘ Total|
|Building|Room|related|St Johns|
|Improvemeni|Maintenance|Donations|
|&|grants|
|At|1|January|2022|50000|20000|0|0|0|70000|
|Income--Donations|0|0|4000|2400|21645|28045|
|Expenditure|in the year|ie)|0|4000|2400|0|6400|
|At|31|December|2022|50000|20000|0|0|21645|91645|
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The Church Building Improvement and Parish Room Funds comprise cash designated for future improvements.
The Churchyard fund is specifically for maintaining the churchyard grounds and surrounds
During the year, grants and donations were received to help the church in a time of high energy costs. These were designated by the PCC for use in settting off against energy bills
Funds were received from The Friends of St Johns, on its cessation as a separately constituted charitable body. These and any future funds that might formerly have gone to the Friends separate charity, will be designated by the PCC as strictly for use in funding projects in the nature of those traditionally funded by The Friends of St Johns. 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 use or activity intended by the donors
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|---|---|---|---|---|---|---|---|---|---|---|---|
|MrsJ Rever|Service|Covid|Churchyard|Bishops|Lent|Ukraine|Haig|Other|Total|
|Parish|Room|Streaming|Relief|Quiet|Appeal|Appeal|Appeal|Restricted|
|Fund|Area|Funds|
|£|£|£|£|£|£|£|£|£|
|At|1 Jan|2022|1254|2000|483|fe)|0|0|0|0|3737|
|Income|0|0|0|1000|125|1885|241|450|3701|
|Expenditure|0|2000|0|1000|125|1808|241|450|5624|
|At 31|Dec 2022|1254|0|483|(e)|0|77|0|0|1814|
|Arising from|donations|plus|Fundraising|and Appeals|
|The|Mrs|Rever fund|is for improvements|and|major|maintenance|work|at the|Parish Room|
|The|service|streaming|capability was|installed|in|full|in|the|year|
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The Covid Relief fund remains available for use, re local needs, notably in respect now of long term Covid impacts
The Churchyard Quiet Area project is close to completion. Other costs of this project were generously paid
direct to the contractors as personal donations and are not included in these financial statements
The Bishops Lent Appeal, the Ukraine Appeal and the Haig Appeal funds were applied directly to related causes
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St John the Evangelist, Dormansland
Annual Report of the Parochial Church Council For the year ended 31 December 2022
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 lan 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 to be held on 23 April 2022. These minutes are attached to the report accompanying these financial statements. The PCC members who served during the year were:
Ex officio
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|---|---|---|---|---|---|---|---|---|
|The|Reverend|lan|Whitley|(Incumbent)|Other elected Members|
|The|Reverend|Nigel|Hinton|(Associate|Vicar)|Peter|Bedingfield|(Elected 24 April 2022)|
|Susan|Calamassi|
|Members elected|for specific roles|Katherine|Cobby|
|Clive|Cobby|(Church|Warden)|William|Davies|
|Raymond|Daines|(Church|Warden)|Vanessa|Gemmel|(Elected 24 April 2022)|
|Jackie|Harrison|(Deanery Synod — elected 24 April 2022)|Ann|Mackie|
|Ros|Hinton|(Deanery Synod)|John|Pordum|
|David|Jessup|(Treasurer)|Rosemary|Williams|
|Jim|Lee|(Deanery Synod|- resigned 10 August 2022)|
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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 reflect the gradual return to some sense of normality after Covid.
At the start of the year, the PCC anticipated a deficit in the order of £23,000. The actual outturn for the year produced a deficit of only a little over £6,000 on general funds. That was down to a number of factors, rather than any one event.
The Friends of St Johns no longer operate as a separate charitable entity and their accumulated funds of £21,645 were transferred to the PCC main account. PCC have designated these funds as for use on projects in the spirit of those that The Friends would previously have funded. Their activities will continue within the church community in the spirit that we all admire so much.
Consequently, after taking account of some movement on restricted funds, the total surplus for the year amounted to £13,331. But there is absolutely no room for any complacency. The underlying year-to-year deficit situation remains.
A substantial proportion of the recurring income is still 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 2023 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 2022 who have made that move.
A new Mission Action Plan is being formulated and will be rolled out in 2023.
The PCC is grateful to a number of loyal and generous supporters. In addition to the generosity of individual church members, we acknowledge the long-term commitment and work in supporting us to date and in the future from
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e Dormansland Parish Council e Tandridge District Council e Surrey County Council e = The Friends of St Johns
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e Dormansland Carnival Committee e Diocese of Southwark
Income from the Parish Room recovered well in 2022. Notably Little Chums run a pre-school successfully. We are grateful to Anne van Vliet for managing the bookings and collection of hiring dues.
The income generated by Village Voice is also recovering. Thanks are due to Roz Daly for co-ordinating advertising income. We are also grateful to Michael Mackie and subsequently Annie Robinson for excellent editorial support. We also thank EnRoute for printing and the distribution team for their work.
Capital Commitments and Future Developments
At 31 December 2022, the PCC had no major commitments, contracted or otherwise for improvements or maintenance. That said, 2023 will bring it’s normal challenges for repairs, most notable as identified to date, will be the necessary repairs to St Andrew’s Chapel.
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 2022 this requirement for free reserves was approximately £20,000 (2021 £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 2022 amounted to £16,719 (2021 £21,891). These free reserves do not include designated reserves of £91,645, which have not been committed.
Continued Operations
The cash results for the last two years are not entirely satisfactory with respect to normal day-to-day activities. Exceptional items have ameliorated results. PCC are taking actions to minimise future deficits. There are significant reserves to absorb deficits, but it is important to return to 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 2023, we shall continue to encourage regular donors to migrate their existing standing orders to the Parish Giving Scheme that we have 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.
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j/k Se an
16 March 2023
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David Jessup FCA Honorary Treasurer to the PCC