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2024-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SAINT JOHN THE BAPTIST WOKING Charity registration number: 1128277

Report for period between 20/02/2024 and 18/02/2025

Aims and purposes

St John’s Parochial Church Council (PCC) has the responsibility of co-operating with the vicar in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is responsible for the maintenance of the church buildings, the Youth Centre and the assistant clergy’s house and stewardship of other assets.

Objectives and activities

The primary objective of the PCC is summarised in the motto "To know Christ and to make Him known" . This remains the same year on year because the gospel never changes; ‘Jesus is the same yesterday and today and forever’ (Hebrews 13v8) .

The PCC is committed to encouraging and involving as many people as possible to become part of our parish community. Our services and worship put our faith into practice through regular Bible reading, teaching, music, singing and prayer.

In planning future activities, the members of the PCC will have regard to the guidance issued by the Charity Commission where this is relevant, and will include:

Administrative Information

The Parish is composed of two churches: St John the Baptist in St John's village, the parish church, and Emmanuel in Mayford. Rev Glyn Lucas is the incumbent and Rev Peter Chamberlin is the Associate Minister. They were assisted by Rev Robert Bennett (honorary OLM Curate, retired and with Permission to Officiate), Robin Langdon (Ministry Lead: Children’s Work and Music), Lys Price (Ministry Lead: All Age Worship), George Belfield (Ministry Lead: Youth) from 1[st] August 2024 and Kim Phillips (Ministry Trainee) until 31[st] August 2024.

Structure, governance and management

The Parochial Church Council is a body corporate established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.

The following have served on the PCC since the last APCM, held on 17[th] March 2024:

Clergy : Rev Glyn Lucas and Rev Peter Chamberlin.

Churchwardens : Gerardine Densham Brown (until she stepped down in July 2024), Richard Price and Christine Jones (appointed 27[th] October 2024)

Diocesan Synod members: Nigel Cundy (appointed as a lay member on 1[st] October 2024).

Deanery Synod members : Warwick Croucher and Stephen Horn. Nigel Cundy was also an elected member of Deanery Synod and was on PCC in this capacity until his appointment to Diocesan Synod.

Elected PCC members : Matthew Cherukara, Warwick Croucher, Jill Howard, Charlotte Langdon, Margaret Molloy, Tim Parr, Simon Pearce, Reji Prasad, Helen Sankey, Neil Salt, Amir Sexton and John Sweet.

Co-opted members : Tony Graham (Treasurer) and Mary Kirkman (Safeguarding Officer).

The appointment of PCC members is governed by and set out in the Church Representation Rules. PCC members are elected for a three-year term, after which they stand down for at least a year. Day to day management is delegated to the incumbent and the churchwardens.

This year Warwick Croucher, Jill Howard and Neil Salt are standing down from PCC having served three years, and Amir Sexton stepped down during the year. We would like to thank them for their dedication and hard work.

The Standing Committee meets between PCC meetings when necessary and comprised the Incumbent, the Associate Minister, the churchwardens, the treasurer, and two other PCC representatives.

The Emmanuel Committee is responsible for the day to day running and maintenance of its church.

During the year, the patronage of St John’s was transferred from the Rector of St Peter’s Old Woking to the Church Society Trust.

Achievements and Performance

The numbers on the electoral roll to be reported at the APCM are St. John’s 200 (last year 234) and Emmanuel 12 (last year 19). This makes a parish total of 212 (last year 253).

The average Sunday attendance during October was adults 180 (194 in 2023) and children 34 (45 in 2023); there were approximately 2,185 attendances (including schools services) over the Christmas period (2,670 in 2023).

During 2024, there were no baptisms and 1 Service of Thanksgiving (8 and 1 in 2023); no confirmations (9 in 2023) and 3 weddings (2 in 2023). During 2024, 9 funerals (14 in 2023), 4 cremations (5 in 2023) and 9 interments of cremated remains (4 in 2023) were conducted.

Emmanuel Report

Emmanuel held mainly lay-led services during the year, with recorded clergy sermons from St John’s. Clergy visited at least monthly for Holy Communion services and other major festival services, with other preachers visiting occasionally. Monthly coffee mornings took place, usually attracting some 30 local residents. A monthly daytime parish prayer meeting at Emmanuel has been introduced. Monthly Knit ‘n’ Natter meetings were held, making handicrafts for a variety of charities. There were several bookings by other churches and outside organisations who find the quiet and comfortable premises welcoming. Emmanuel hosted the Woking Welsh Society’s annual St David’s Day service, led by the Archdeacon of Surrey, Paul Davies. Maintenance of the church buildings and grounds included replacement of a storm-damaged fence.

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Financial Review

The accounts presented with this Annual Report have been prepared under the Charities Act 2011 in accordance with the Church Accounting Regulations 2006, together with Charities SORP (FRS 102): accounting regulations stipulate that the financial statements are prepared on an accruals basis. They have been subject to an independent examination by Fuller Spurling, Chartered Accountants.

The expenditure for our ongoing activities in the year exceeded our income by £16,712, which is an improvement on last year’s deficit of £49,932. In addition, we incurred final costs on the sale of the Willowmead flat of £11,777 and raised £135,475 for the extension to the Hermitage Woods Crescent property.

Leaving aside the appeal for the extension, giving from the church family is down about 8% (£27,000) from last year, mostly due to a drop in one-off amounts received which was less than half the £45,000 received last year. Lettings income and interest, however, were up nearly £18,600, which meant total income was only down by roughly £9,000.

Costs were also down compared with last year (about £42,000 or 10%); our staff costs were a little higher as our new Youth Minister joined us during the year, but the main difference is in property upkeep, which last year included church stonework, the refurbishment of Willowmead prior to sale and the refurbishment of the Small Halls.

As stated in note 7 to the financial statements, our policy is to maintain our regular cash reserves at three months’ expenditure, or roughly £90,000. They currently stand at roughly £81,000.

Maintenance of buildings and other assets

During 2024 there were two major building projects: firstly to replace the problematic conservatory on the Associate Minister’s house with a proper extension and to re-order some of the downstairs internal space, and secondly to replace the asbestos cladding panels over the windows around the 1970s extensions to the Church with plywood panels. Both projects were completed successfully: on time and within budget. Thanks must be made to many of the congregation who generously donated funds for the work on the Associate Minister’s house.

The central heating system in the St John’s Church building has caused recent problems which have proved difficult to diagnose and repair. It has now been fixed. While the main St John’s Church boilers are not particularly old (14 years) and are quite efficient, they may need replacing sooner rather than later, given recurrent problems. While we continue to make improvements to the lighting to help reduce our Church electricity bill, we also need to consider improvements to insulation in all buildings wherever practical to reduce heating costs and make the buildings more comfortable. The church was awarded Bronze under the Church of England’s Eco-church scheme this year.

There are likely to be a number of high-cost repairs needed in the near future. The roof over the Lounge and Narthex will need to be replaced. The Church will need some redecoration and there are a number of improvements needed to the Youth Centre – the electrics and plumbing need updating; the ceiling and lighting in the main hall is not in particularly good condition; the ceiling to the upstairs room is made from asbestos panels.

We have a quinquennial inspection booked at St John’s for June 2025 which will undoubtedly identify a number of repairs needed to the fabric of the Church. A number of problems (some listed above) are already known; however, the inspecting architect may identify problems of which we are not aware.

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There are always a large number of routine maintenance and repair tasks required every year. Annual service requirements include those for the organ, fire protection, lightning protection, central heating and intruder alarms. These must all be done by professionals – generally at high cost! However, there are a vast number of other jobs and smaller repairs needed which have been completed; some by professionals and others by volunteers. The contributions made by our Tuesday work group and ad hoc Saturday morning work parties, which have been able to accomplish a good number of smaller jobs such as grass cutting, maintenance of seats, car park and drive clearing as well as the preparation of holes for the interment of ashes, all of which keep the church working properly, are warmly welcomed and much appreciated. There is no shortage of work but a shortage of people able and willing to do it, so more volunteers would be welcomed.

Risk management

The major risks to which the PCC is exposed have been reviewed and systems and procedures designed to manage or minimise those risks have been established. A rolling annual review is established and appropriate updates will be incorporated into our policies.

Safeguarding

The Parish of St John’s, Woking is committed to the safeguarding, care and nurture of the children and young people within our church community, and also to encouraging an environment where all people and especially those who may be vulnerable are able to worship and pursue their faith journey with encouragement and in safety.

We are also committed to the implementation of the Diocese of Guildford Safeguarding Policy and Procedures and the relevant statutory legislation and guidance for the welfare of children, young people and vulnerable adults. We have complied with the duty to have due regard to section 5 of the Safeguarding and Clergy Discipline Measure 2016.

Our safer recruitment policy for anyone wishing to volunteer/work with children, young people or vulnerable adults includes the completion of an application form and interview/informal discussion. If the role is in regulated activity, a minimum of two references are also be sought unless the individual has been volunteering at either of our churches on a regular basis in another area of regulated activity for at least three years.

Anyone working with children and/or vulnerable adults, both on a paid or voluntary basis, is required to complete a DBS check and, if the role is in regulated activity, this will include the completion of a Confidential Declaration Form. This also applies to members of the pastoral team and PCC members as the PCC approves activities involving children and vulnerable adults. The validity of a DBS check is three years and has to be renewed if still in role.

PCC members, children’s and youth leaders and helpers and members of the pastoral team are required to complete basic awareness and foundation courses in safeguarding which are available online. Certain roles require additional safeguarding training in the form of leadership, safer recruitment and people management and domestic abuse sessions. PCC members are also required to complete the domestic abuse module, as are members of the pastoral group. The leadership sessions are normally delivered via zoom by the diocese and the safer recruitment training is available online. Many of our team renewed their training during the course of last 12 months as all modules are valid for three years.

We use the Parish Dashboard which is an electronic management tool used by many parishes across the country to monitor safeguarding arrangements in the church. It is designed to make church safeguarding life simpler and clearer and enables the parish to keep up to date with local and

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national changes in safeguarding requirements. The Dashboard has three levels and during the course of last year we progressed to level three (the highest level).

Every year the PCC agrees the Parish Safeguarding Policy and Policy Statement. A copy of the Policy Statement is displayed in both St John’s and Emmanuel churches and a copy is sent to the Diocese for their records. Our safeguarding officer is Mary Kirkman and our DBS Administrator is Ann Abraham.

Youth Work

At St John’s we are blessed to have a church family stretching in age from 0-100, with every generation well represented. We give thanks for those aged between 11 and 18.

We welcomed George Belfield as our Ministry Lead: Youth last summer. His time so far has been spent starting to get to know our young people, in prayer, and setting a vision and strategy, with the Lord’s guidance, for the youth ministry here which, with our great youth team, has begun to be put into practice.

Our aim is a simple and yet high one. We want to work hard to wisely proclaim Jesus Christ to young people from our church and beyond, and to see them put their faith in him and grow to maturity in him. We also want to offer them belonging in church and youth group, to a community that is different; one that is growing in love for Jesus and each other; welcoming to newcomers; authentic and honest, and worth committing to. We aim to do all of this in partnership with church parents. It sounds big and lofty, but it looks rather simple and ordinary each week. Still, God is at work amongst us.

Our Youth Group meets on Tuesday nights. The group aims to be a space where our young people can hang out together in the week and deepen the friendships with one another through activities, chat, talks and discussion time. We also hope this can be a place where youth either on the edges of our church or from outside the church feel welcome too. A few updates on this:

1eighty is the discipleship group for ages 11-14s. They meet during the morning service on Sundays. Last year, they looked at the ‘I am sayings of Jesus’, Ruth, ‘Messiah Prophesied’, and this term the studies are going through Genesis and the lives of Abraham and Isaac. There are usually between 6-8 young people attending.

iNsight is the discipleship group for years 10-13. At the start of this academic year their bible study group was moved to a Sunday so that Tuesday night could be kept more guest friendly. Typically the group has a meal together before the evening service, catches up, prays and studies the bible. They have recently looked at Mark’s gospel and done a series on ‘why we do things at church’. Once a month this term they have started meeting after the morning service over snacks to chat about the sermon they have just heard. This group is still finding its feet with attendance having fluctuated a lot last term.

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Schools Work. Despite multiple attempts to approach our local secondary school by a variety of means, this door seems closed for now.

Other highlights of the year

Children’s and Families Work

In our ministry to children and families, we aim to show them and teach them about the love of Christ, how he died for our sin and how we need a saviour to restore our relationship with God. We aim to support parents in our congregation and partner with them in raising their children to know Christ as their Lord and Saviour and we aim to reach those in our community who do not know him through events, activities and schools’ work.

Sunday Mornings continue to be fun and well attended, usually with 20-25 under 11’s each week across the groups. We have an amazing team of volunteers who plan and lead the sessions.

This year we have covered Acts, Exodus, Numbers, Deuteronomy, Matthew (Christmas) and Mark as we reach the half way point of our 4 year cycle of teaching. There has been positive feedback from parents and we are excited to hear how their children are growing in faith.

Schools Work has grown even further in 2024-2025, with more visits to and from the local primary schools. The Children’s Team continue to visit Hermitage Infants weekly and St John’s Primary fortnightly to deliver the Open the Book scheme, and visit Hermitage Juniors approximately fortnightly to lead “What Christians Believe” assemblies. Each term we deliver three music assemblies at St John’s Primary. Our Ministry Lead for Children and Families has been to visit classes in school and teams of church volunteers run stalls at school fetes.

Alongside these regular visits to the schools, the Ministry Lead for Children and Families and the clergy are involved in the schools’ trips to the church to cover a range of curriculum topics, as well as the local Beavers group studying for badges. We continue to welcome the schools when they come to the church at Christmas, Easter and Harvest to hold their services.

We have also built on our relationships with two local pre-schools, Seedlings and Mayford this year.

Events – We have hosted lots of different types of events this year including a family film afternoon, Christingle, Lego club and Fun days.

Dangerous Kids Club (DKC) (7-10 year olds) has been running for over 2½ years. Attendance has stayed consistently around 20 over the last year. Our team has lost one regular leader, leaving the core team at five. This number is still adequate but has less accommodation for absences. Thankfully we have a couple of additional volunteers that are happy to be called in at these times. The

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evening’s format has not changed – the hour-long meeting being split approximately into three even blocks of a game or a craft, then refreshments and the Bible talk, and finally a portion of a film. In warmer months we add outdoor and off-site activities. Additionally, DKC has had a social evening where parents were invited to join their children for fireside food and then a firework display as the 5[th] Nov fell on a club night.

Once certain levels of attendance have been achieved, children receive a club-logo t-shirt then a youth bible. This remains popular.

In September 2024 a significant number of our regulars ‘outgrew’ DKC. Pleasingly, many have moved onto 1:eighty or their own church youth activities. A good number of new attendees were gained, so numbers have remained fairly level.

The upstairs room at the Youth Centre has been made available during club time to enable parents to remain onsite in more pleasant surroundings, rather than their car, and this has been used by families.

All-age spots – The team of all-age ‘spotters’ continue to provide lively and engaging teaching for the children through the year during the main morning service at St John’s. The team have engaged well with the introduction of series that are reinforced each week through certain aspects; this provides continuity across the series and embeds key teaching. Topics covered this last year have been God’s Promises, Big little words and Generosity. Song special slots are also regularly on the rota where we can focus on revisiting or learning great songs suitable for children.

One recent change has been the replacement of an all-age spot during Sunday morning Communion services with an informal discussion at the front with children at the end of the service about their learning that day.

All-age services – All-age services are held in February, at Easter, Harvest, Remembrance Day and Christmas. Now that we have a Youth Minister in position, we are better able to coordinate inclusion of children and young people routinely in these services.

Summer Holiday Club - was well attended and the move to the last week of the holidays seems to have worked well with increased attendance. Again, we had a really great team of volunteers.

First Steps (Babies & Toddlers) – This group meets weekly during term time on Thursdays from 9.4011.00am. This year has been very encouraging, with a lot of new faces coming through our doors each Thursday and the vast majority of those attending coming from outside our church family. We have also added a couple of new helpers to our team and new bakers to our cake rota. Thank you to everyone who gives their time and energy to serve God in this way.

We have a bible story and themed craft each week and finish with music and songs. The children love the musical instruments our ministry lead for children & music brings each week.

We are pleased to see some First Steps parents attending events outside the group and coming into church for Christmas and Easter events.

Pastoral Support Group (PSG)

The pastoral support group is a small team of the clergy and approved volunteers, which is available to support adult members of the church in need, through fellowship and friendship. At Christmas and Easter they also support the clergy in taking home communion to the more frail and housebound members of the parish.

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The prayer ministry team is a dedicated part of the PSG and meets before the service each Sunday, and then afterwards to pray for anyone with a particular need.

One of the PSG also liaises with the compiler of the prayer diary and those leading prayers in church.

Handmade cards prepared by a church member are sent to anyone in the congregation who is sick, bereaved or going through a difficult time.

Music

Music at St John’s exists to lead and encourage the congregation in communal praise and worship of God, proclaiming gospel truth in line with the theological views of the church, connecting head and heart through the use of well written multi-generational songs and hymns.

Music on Sundays continues to be blessed with a good number of musicians and singers serving in the morning service. It would be great to have a few more musicians for Sunday evenings but we have always managed to find someone each week. We have introduced a number of new songs this year and have brought back some old songs into regular use again.

Choir : The seasonal choir has had a good turn out with over 30 people for Christmas and strong numbers for Easter and Remembrance Day. Carolling at The Rowbarge pub and Woodbank Retirement apartments meant we were able to strengthen relationships with the community, as did Remembrance Sunday and the return to processing to and singing outside St John’s Memorial Hall.

Singing Assemblies have continued at St John’s Primary School and are an amazing opportunity to bless the school through music and teach them what Christians believe through song.

Singing workshop : We had an exciting training day for singers with a singer who sings professionally in the classical world but also leads worship with the group Joyful Noise. This was well attended by a mixture of our band singers and choir members and feedback has been very positive.

Sidesmen

Around twenty-three people have served as Sidesmen during the year at the regular Sunday Services and the additional Christmas and Easter ones. Many thanks to all who have served in this way.

The Wider Church

The Woking Deanery is one of 12 subdivisions of the Guildford diocese, and has representatives from each of the churches in Woking and the surrounding area. Representatives serve for three-year terms, and were last elected in 2023. St John’s has been allocated four lay representatives to the synod. Our current lay representatives are Warwick Croucher and Stephen Horn; Nigel Cundy was also elected alongside them in 2023 but was appointed to Diocesan Synod in October 2024 and thereby vacated his Deanery Synod seat. We therefore have two vacancies. The Rev Glyn Lucas and Rev Peter Chamberlin, as clergy, are also members of the Deanery Synod.

The deanery synod meets three times a year, and each meeting has an open presentation on a topic of interest, followed by a short meeting sharing news and needs from the Woking churches and the wider diocese. Motions can be raised by parishes to be passed onto the deanery synod, then the diocesan synod, and into general synod. The meetings this year discussed the needs of different generations and how to reach across to them.

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Diocese of Guildford. The Diocesan Synod and Diocesan Board of Finance oversee the work of Guildford Diocese, including its education programs, training and clergy support. It can also discuss issues passed down from General Synod for review, and can raise motions to be discussed in General Synod.

The Rev Glyn Lucas and Rev Peter Chamberlin, as clergy, finished serving their three-year elected term for Woking Deanery on Guildford Diocesan Synod in August 2024. Nigel Cundy was appointed as a lay representative on 1[st] October 2024.

General Synod. St John’s Church does not currently have a representative on General Synod.

Other Links

The church is a member of both the Diocesan Evangelical Fellowship and the Surrey Gospel Partnership. The Rev Glyn Lucas and Rev Peter Chamberlin both hold positions on the committees of these two partnership groups and members of the church are encouraged to attend their events.

St John’s also has membership status with the Church Society and Evangelical Alliance and supports the Christian Institute.

Mission

St John’s with Emmanuel financially support a number of mission partners through recognised organisations which share our convictions. For each family or individual that we support there is member of the congregation who is a key contact, someone who maintains regular contact with them. We also support them through our corporate prayers.

Our current partners at St John’s are:

We ended our formal support for Brendan and Jo Beaton at the end of 2024. They returned to the UK in the summer of 2024 and stayed with their mission organisation (SIM) until December. Since January they have been employed by a church in Cambridge. Consideration is being given as to the best way to redirect the financial support that went to them in a way that meets the conditions of our Mission Policy.

St John’s also gives regularly to the following local projects: ACROSS, which helps Christians to share faith across cultures in Woking, the York Road Project, which provides emergency and longer-term accommodation for those experiencing homelessness and Engage which supports Christian work in local primary and secondary schools. Emmanuel supports the Christian Institute, which seeks to promote the Christian faith in the public square, the York Road Project, and Interserve.

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Again this year the parish supported the Samaritan’s Purse shoebox appeal, sending over 120 boxes with a variety of toys, toiletries and stationery to children in need, which are distributed with the good news of Jesus Christ.

Both St John’s and Emmanuel commit to giving 12.5% of their unrestricted income to their chosen organisations.

Signed:

Approved by St John’s PCC – 18 February 2025

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Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Woking

Registered Charity number 1128277

Financial Statements for the year ended 31st December 2024

Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Woking

Statement of Financial Activities for the year ended 31 December 2024

Note
INCOME
2
Voluntary income
(a)
Income from investments
(b)
Income from church activities
(c)
TOTAL INCOME
EXPENDITURE
3
Outward giving
(a)
Church activities
(b)
Church management and administration
(c)
Governance costs
(d)
TOTAL EXPENDITURE
NET DEFICIT IN YEAR ON NORMAL OPERATIONS
INVESTMENT ASSET
4(b)
Sale costs
Write down to sale price agreed
FUNDS RAISED FOR HOUSE EXTENSION
BALANCES BROUGHT FORWARD AT 1 JANUARY
BALANCES CARRIED FORWARD AT 31 DECEMBER		 2024
2023
£
£
313,363
340,664
12,878
6,820
44,621
32,106
TOTAL FUNDS
370,862
379,590
46,315
47,048
273,707
319,730
66,490
61,706
1,062
1,038
387,574
429,522
(16,712)
(49,932)
(11,777)
(10,500)
135,475
886,070
946,502
993,056
886,070

The notes on pages 3 to 9 form part of these accounts

1

Parochial Church Council of the Ecclesiastical Parish of St John the Baptist, Woking

Balance Sheet as at 31 December 2024

Note
FIXED ASSETS
Tangible fixed assets
4(a)
Investment asset (designated)
4(b)
CURRENT ASSETS
Debtors
5
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR
6
NET CURRENT ASSETS/(LIABILITIES)
NET ASSETS
7
FUNDS
Designated but non-restricted Funds
Unrestricted		 2024
2023
£
£
706,713
595,385
0
219,500
TOTAL FUNDS
706,713
814,885
14,602
9,103
337,820
151,013
352,422
160,116
66,079
88,931
286,343
71,185
993,056
886,070
0
219,500
993,056
666,570
993,056
886,070

Approved by the Parochial Church Council on 18 February 2025 and signed on its behalf by Rev G Lucas

The notes on pages 3 to 9 form part of these accounts

2

Notes to the Financial Statements for the year ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006, together with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland.'

The financial statements have been prepared under the historical cost convention and include all transactions, assets and liabilities for which the PCC is responsible in law.

The financial statements represent the transactions of both churches in the Parish, St John's the Baptist, Woking and Emmanuel Church, Mayford .

Income

All income is recognised in the Statement of Financial Activities once the church has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Voluntary Income

Donations to the church (with the exception of legacies) are recognised on receipt and the related income tax recoverable on Gift Aid donations is recognised when the income is recognised. Legacies, however, are recognised when the church has been formally notified of the amount.

Other income

Rental income is recognised when due and interest when it is receivable.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the church to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Resources expended include attributable VAT which cannot be recovered.

Fund accounting

Unrestricted (or General) Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. They include funds held for Emmanuel Church, Mayford.

Funds designated for a particular purpose by the PCC are also unrestricted funds.

3

Notes to the Financial Statements for the year ended 31 December 2024

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.

Movable church furnishings held by the churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected (at any reasonable time).

For inalienable property acquired prior to 1996 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since January 1996 have been capitalized and depreciated in the accounts over their currently anticipated useful economic life (not exceeding ten years) on a straight line basis.

All expenditure incurred during the year on consecrated or benefice buildings and individual items under £700, or on the repair of moveable church furnishings acquired before 1 January 1996, whether maintenance or improvement, is written off as expenditure in the SOFA.

Freehold land and buildings

All these are valued at historical cost and are depreciated on a straight-line basis over an estimated 50 year life. Improvements to the buildings are depreciated on a straight-line basis over an estimated life of 30 years.

Impairment of fixed assets

Fixed assets are reviewed annually as to their existence, viability and value.

Other fixtures, fittings and office equipment

Individual items of equipment used within the church are depreciated on a straight-line basis over their estimated life. Individual items of equipment with a cost of £700 or less are written off when acquired.

Depreciation on all assets is charged for a full year in the year of purchase, regardless of when in the year they were acquired. No depreciation is charged in the year of disposal.

Debtors

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

Cash at bank and in hand

Cash at bank and cash in hand includes cash at bank and in hand, and demand deposits with banks. Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

Creditors

Creditors and provisions are recognised where the church has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

Taxation

The church is exempt from corporation tax on its charitable activities.

Cash Flow Exemption

Exemption has been taken from preparing a cash flow statement in accordance with the Financial Reporting Standard using the disclosure exemptions permitted by section 1 of FRS 102.

4

Notes to the Financial Statements for the year ended 31 December 2024

2 INCOMING RESOURCES

2(a)
2(b)
2(c)		 Voluntary Income
Planned inward giving:
Gift Aid donations
Income tax recoverable on Gift Aid donations
Other Planned Giving
Other donations received:
Other giving and sundry donations
Income tax recoverable on other giving
Open plate collections
Income tax recoverable on cash collections
Income from investments
Interest
Rent from investment asset
Income from Church activities
Lettings
Fees
TOTAL INCOMING RESOURCES		 2024
2023
£
£
180,219
180,609
50,015
45,949
47,337
52,402
20,660
45,335
3,553
8,776
9,290
6,074
2,289
1,519
TOTAL FUNDS
313,363
340,664
12,878
3,901
0
2,919
12,878
6,820
39,764
27,213
4,857
4,893
44,621
32,106
370,862
379,590

5

Notes to the Financial Statements for the year ended 31 December 2024

3
3(a)
3(b)
3(c)
**3(d) **		 RESOURCES EXPENDED
Outward giving (as detailed in note 8)
-overseas
-home
-secular
Church activities
Ministry: Diocesan Parish Share (see below)
Working expenses of incumbent including vicarage
Assistant staff
Church-running expenses and maintenance
Upkeep of services
Upkeep of churchyard
Events, mission, publicity and training
Youth Centre running costs and maintenance
Other PCC property upkeep
Major repairs (over £1000)
Church management and administration
Administrative costs including salaries
Depreciation fixtures and fittings (Note 4)
Depreciation buildings (Note 4)
Governance costs
Independent Examiners fee
TOTAL RESOURCES EXPENDED		 2024
2023
£
£
31,852
32,078
12,602
12,999
1,861
1,971
TOTAL FUNDS
46,315
47,048
119,340
115,649
766
2,727
91,084
79,713
33,934
31,663
3,554
3,907
29
49
2,959
5,146
7,860
9,421
4,257
22,418
9,924
49,037
273,707
319,730
41,888
40,061
7,873
7,396
16,729
14,249
66,490
61,706
1,062
1,038
387,574
429,522

The church pays its Parish share to the diocese via the Ephesian Fund, which was set up by evangelical churches to ensure that funds were used for orthodox purposes.

6xxxxxxxxxxxx

Notes to the Financial Statements for the year ended 31 December 2024

4 FIXED ASSETS

4(a) Assets used by the PCC

COST
At 1 January 2024
Additions
Disposals
At 31 December 2024
DEPRECIATION
At 1 January 2024
Disposals
Charge for year
At 31 December 2024
NET BOOK VALUE
At 1 January 2024
At 31 December 2024		 St John's
St John's
Total
Buildings
Equipment
£
£
£
620,452
100,895
721,347
124,000
12,180
136,180
0
2,500
2,500
744,452
110,575
855,027
87,156
76,605
163,761
0
2,250
2,250
14,889
7,534
22,423
102,045
81,889
183,934
533,296
24,290
557,586
642,407
28,686
671,093		 TOTAL
Emmanuel Emmanuel
Total
Buildings Equipment
£
£
£
£
92,000
5,684
97,684
819,031
0
0
0
136,180
0
0
0
2,500
92,000
5,684
97,684
952,711
55,200
4,685
59,885
223,646
0
0
0
2,250
1,840
339
2,179
24,602
57,040
5,024
62,064
245,998
36,800
999
37,799
595,385
34,960
660
35,620
706,713

St John's unrestricted freehold land and buildings comprises a house in Hermitage Woods Crescent and the Youth Centre. Emmanuel Church is owned freehold and is dedicated not consecrated.

All have been valued at historical cost, including the cost of improvements.

VALUATIONS

The Associate Minister's house was purchased in September 2020 at a cost of £550,000. Valuations for insurance purposes of other buildings capitalised are as follows: Youth Centre: £1,486,884 (2023: £1,446,385) Emmanuel Church: £659,633 (2023: £641,666)

As explained in Note 1 to the Financial Statements, St John's church is a consecrated building and as such is not owned by the PCC. However, the PCC is responsible for insuring the building and the value for insurance purposes is £9,808,438 (2023: £9,541,282).

7

Notes to the Financial Statements for the year ended 31 December 2024

4(b) Investment fixed asset

In 2023, the PCC decided to sell a small flat, originally purchased for the Youth Minister in 2007, but then commercially let; this had been held in the accounts at £230,000. At the end of 2023, a sale price of £219,500 had been agreed and the value was written down to this. In 2024, the property was sold at a nil gain or loss, but additional costs relating to the sale and various utilities of £11,777 were incurred.

5 DEBTORS

Income tax recoverable
Bank interest due
Pre-payments		 TOTAL FUNDS
2024
2023
£
£
7,350
5,396
3,231
945
4,021
2,762
14,602
9,103

6 LIABILITIES - Amounts falling due within one year

Payroll taxes and pension contributions
Expenses and utilities
Parish share temporarily withheld
Associate Minister
Governance costs
Outward Giving
Building work on extension
Held Funds		 2024
2023
£
£
3,501
1,456
5,583
8,629
0
50,000
10,224
9,500
1,100
1,100
10,765
11,324
23,982
0
10,924
6,922
TOTAL
66,079
88,931

7 NET ASSETS

Tangible fixed assets (Note 4)
Investment asset (designated)
Debtors (Note 5)
Cash in banks and in hand
Liabilities: amounts falling due within one year (Note 6)		 2024
2023
£
£
706,713
595,385
0
219,500
14,602
9,103
337,820
151,013
(66,079)
(88,931)
TOTAL
993,056
886,070

The church policy is to keep cash reserves equal to three months' expenditure (roughly £90,000), subject to a minimum of £40,000. The reserves seem high but £190,000 represents the net proceeds from the sale of the Youth Minister's flat, which has been earmarked for likely work on the Youth Centre. £43,000 is the remains of funds raised some time ago for the Youth Minister, and we still owe £24,000 for the extension on the house. As a result, our "regular" reserves are roughly £81,000.

8

Notes to the Financial Statements for the year ended 31 December 2024

8 GRANTS

Missionary and Charitable Giving

GRANTS
Missionary and Charitable Giving
Home
UCCF
Across Cultural Ministry
Engage
Christian Institute
Church Society
Surrey Gospel Partnership
Diocesan Evangelical Fellowship
Evangelical Alliance
Overseas
Crosslinks (2 families)
Interserve
SIM UK
Secular
York Road Project
TOTAL		 TOTAL
St John's
Emmanuel
2024
2023
£
£
£
£
7,879
7,879
7,918
1,533
1,533
1,533
1,500
1,500
1,500
835
835
1,018
500
500
500
75
75
0
30
30
30
250
250
500
11,767
835
12,602
12,999
15,758
15,758
15,835
7,880
334
8,214
8,325
7,880
7,880
7,918
31,518
334
31,852
32,078
1,360
501
1,861
1,971
44,645
1,670
46,315
47,048

9 RELATED PARTY TRANSACTIONS

PCC members during the year included the Associate Minister, and close relatives of the Parish Manager, two members of the Children's Ministry Team, and the verger.

In total, employment costs (including employer's NIC and pension contibutions) and expenses for these staff members totalled £71,999. In 2023, employment costs and expenses of staff members who were members of the PCC or who had close family connections to PCC members totalled £60,110.

In addition, a member of the PCC received £3,200 (2023: £4,800) from the church to reimburse accomodation costs of the Ministry Trainee.

Apart from the above, no other payments were made to members of the PCC or any other connected persons.

9

INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL (PCC) OF THE ECCLESIASTICAL PARISH OF ST JOHN THE BAPTIST. WOKING FOR THE YEAR ENDED 31st DECEMBER 2024 I report on the Accounts of the PCC for the year ended 31" December 2024 which are set out on pag8s 1 to 9. Re8pectlve responslbllities of trustees and examiner The PCC is responsible for the preparation of the accounts. The PCC consider that an audit is not required for this year under section 144(21 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The PCC'S gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England & Wales. It is my responsibility lo.. Examine the accounts under s8Ction 145 ofthe 2011 Act., Follow the procedures laid down in the General Directions given by the Charity Commissionèrs under section 145151{b} of the 2011 Act and., State whether particular matters have come to my attention. Ba818 of Independent oxaminerfs Statèment My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a rèview of the accounting records kept by the Church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of explanations from you as the PCC conc8rning 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 Ihe accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examlner's statement In connection with my examination, no material matters have come lo my attention which giv88 ma ¢au88 to believe that in, ony material respeci. The accounting records were not kept in accordance with section 130 of the Charities Act.. or The accounts did not accord with the accounting records.. or The accounls did nol comply with the applicable requirements Con￿rning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which 1$ not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Susan Keane FCA Fuller Spurling Chartered Accountants & Statutory Audilors Mill House, 58 Guildford Street Chertsey Surrey KT16 9BE