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2023-12-31-accounts

St John the Evangelist Church Stoke-next-Guildford

Annual Report and Financial Statements of the Parochial Church Council

for the year ended 31 December 2023

Incumbent: Revd Mark Woodward

Bank:

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Independent Examiner Eric Southwick FCA, DChA, FCIE.

Registered Charity no 1128450

stjohnstoke.com

St John’s Stoke, Stoke Road, Guildford, Surrey GU1 1HB Tel: 01483 574562 Email: office@stjohnstoke.com Registered Charity no. 1128450

St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Contents

Annual Report
Aims and purposes 2
Objectives and activities 2
Achievements and performance 3
Worship and prayer 3
Ministry and pastoral care 3
Children Youth and Students 3
Outreach and community 5
St John’s Community Support (SJCS) 5
Facilities and Buildings 6
The Next Chapter 6
Wider church structures 7
Structure Governance and management 7
Administrative information 7
Safeguarding 8
Finance Report 8
Trustee’s Responsibilities 10
Financial Statements 11
Statement of Financial Activities 11
Balance Sheet 12
Accounting policies and notes 13
Independent Examiner’s report 21

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Aims and Purposes

St John’s Parochial Church Council (“the PCC”) has the responsibility of co-operating with the Rector, the Reverend Mark Woodward, in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical.

The PCC is also specifically responsible for the maintenance of St John’s Church and the Stirling Centre, Stoke Road, Guildford, and the house for ministry (35 Woking Road).

Vision

The PCC, together with the wider congregation has established a vision plan for the church and the community we serve. We believe that Jesus came to bring ‘Life in all its fullness’ (John 10:10) and our vision is to bring this life through transformation of the parish of Stoke. Our vision is to be a growing church at the heart of the community of Stoke-next-Guildford.

Together, as a whole church family we seek, through the grace of God and with the full support of the whole church community, to build a vibrant and growing church that has firm foundations on Jesus Christ and His teaching, placing Him at the heart of the church’s life and growth. Our vision speaks of how we strive to share His good news with the local community and parish of Stoke and to build a church where all people are valued, where newcomers can quickly ‘belong’ and old and young, single, married couples and families belong together as the body of Christ.

The main emphases of our Vision are:

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St John’s. The PCC maintains an overview of worship and considers how services can involve all sections of the residents of the parish and beyond. Our services put faith into practice through music, prayer, scripture, teaching and sacraments.

The PCC have considered the guidance of the Charity Commission on public benefit, and in particular the specific guidance on charities for the advancement of religion. When planning our activities for the year, the incumbent and the PCC try to enable all people to live out their faith as part of our parish community through the realisation of themes from our vision:

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Achievements and performance

Worship and Prayer

The PCC is keen to offer a range of services during the week and over the course of the year that our community finds both beneficial and spiritually fulfilling.

All are welcome to attend our regular services. The average weekly attendance, counted during October, was 101 but this number increased during festivals.

As well as our regular services we enable our community to celebrate and thank God for the milestones of life. Through baptism we thank God for the gift of new life in Christ. In marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief, give thanks for their loved one’s life in this world and commend them into God’s keeping. It is our policy to hold baptisms within our main services and we hold marriage and funeral services as required. During 2023, we conducted 1 baptism, 3 weddings, and 9 funeral services here or at the crematorium/cemetery, and 1 Burials of ashes.

Ministry and Pastoral Care

Our curate, Nick has responsibility for the oversight of pastoral care with a team of 4 Pastoral Assistants (PAs) and we hope to grow the team soon.

PAs aim to enable each church family member to give and receive God’s love and care as we journey through life together by offering spiritual, practical and emotional support, enabling people to live life to its fullness through healing, restoration, forgiveness, listening, empathy and compassion. Often this involves one to one support and or signposting to other agencies.

The team also maintains the Church Confidential Prayer email and has a presence on the Church Prayer Ministry Team.

It is also important to recognise that all of us have a responsibility for pastoral care within our Church Family. It's been a very busy year for all the PAs and we are very grateful for all their love in action.

Children, Youth and Students

Children

2023 has been a wonderful year in our children’s ministry. We have a committed team of 12 Volunteers who faithfully encourage and teach our 20 creche/primary school aged children most

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

weeks about the gospel of Jesus Christ and help them to feel loved, as they begin to explore, understand and develop their own personal relationship with Jesus.

At our All-Age Services when the whole church family comes together to praise God, worship, and support each other, we are exploring more ways of intergenerational worship and seeking to ensure that our children feel included and valued and families regularly take part in worship and leading the whole church in prayer.

Our Toddler Group has grown to two sessions every Tuesday morning during term-time with an average of 25-30 toddlers. We have a committed team of 8 Volunteers who are building relationships and welcoming everyone with God’s love. We want to intentionally begin to share our faith and plan to change focus in 2024. We aim to bring physical, emotional and spiritual refreshment to parents, grandparents and carers, with fresh coffee and pastries, a scripture/thought for the day and playtime, singing and snacks for the children.

We have various Family Events throughout the year, all of which, including our annual Easter Holiday Club, are well attended and well received by our local community.

We are beginning to explore the possibility of starting a Good News Club at a local school to increase our outreach ministry.

Boys' Brigade and Girls’ Brigade

Boys' and Girls' Brigades are integral to the church's children's and youth work, led by St John's members with support from other local churches too. Boys' and Girls' Brigades at St John's work closely together, with joint leadership meetings, supporting each other as necessary. They enjoy an amazing annual Brigades' camp in the New Forest and join up for parade services, Christmas and summer events.

Boys' Brigade continues to meet on Thursday evenings during school terms, catering for around 30 boys and young men up to the age of 18. Their aim is through a structured, faith-based programme to teach the boys about the Christian faith in an exciting, safe and fun-based environment, working for badges and awards on the way. The boys take part in a wide range of indoor and outdoor activities such as games, sports, quizzes, kayaking, hiking, football, first aid, cooking, and drill, and also join in competitions and events with other groups across Surrey, Hampshire and Berkshire, often bringing home certificates and silverware!

Girls' Brigade meets on Tuesday evenings and enjoys a varied and exciting faith based programme. Every half term we work towards a different badge. The N:vestigate section has found out about 'helpful people, our favourite things & special places' and our N:gage section has thought about 'sharing, speaking out and service'. Our N:counta group planned a visit to a local charity to help sort and box baby clothes ready for distribution to needy families. Cooking is always a really enjoyable activity and some of our girls cooked and shared a meal together. It is a great privilege to share with the girls on their own faith journey and how God and His word is relevant in our lives today. Thank you for your ongoing financial and prayerful support.

Youth

Our Wednesday evening youth club continues to serve as an effective platform for fostering relationships with young people and introducing them to the church. Young people have been encouraged to, and do, invite their friends to participate in the group. Additionally, our informal

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

evening service, DEEP, and subsequent youth discipleship group, LED, on Sunday evenings have garnered popularity among the youth, leading to a steadily growing group and congregation. These sessions offer opportunities for in-depth discussions on faith and guidance on applying these principles in everyday life.

The Youth Team also provides a Sunday morning group catering to young people in years 7 - 9, which has consistent attendance. This space provides a mix of enjoyment and fellowship, studying the same biblical passages as the main congregation.

Lucy (Youth Worker) also dedicates time each week to participate in activities at Christs College, including supporting drop-in groups, lunch clubs, Christian Union and occasional RE lessons, PSHE lessons and retreat days. This provides a valuable opportunity to engage with the local community, share the message of the gospel, and cultivate relationships with young people from our parish.

None of these groups would be possible without the dedicated and exceptional team of volunteers behind the scenes. We wish to express our immense gratitude for their tireless efforts and steadfast backing throughout the past year.

Outreach and Community

As a church we are called to participate in God’s mission to share Christ’s love and serve others, whether locally, nationally or overseas. St John’s has always had a strong commitment to supporting mission financially, spiritually and practically. We serve and reach out to the local community in many ways throughout the year, through our Christmas cards and Christmas services, Alpha, Holiday Club, Summer Fun events, School assemblies, Boys’ and Girls’ Brigade, Guildford College chaplaincy, Refresh Toddler group (adults & children attending) and Youth Club.

This year we launched St John’s Community Support (SJCS) which delivers meals, in school holidays, to families struggling with the cost-of-living crisis (see below). We are partnering with St Peter shared church Bellfields to run Easter Encounter at Weyfield School and more recently starting an afterschool club there called GLOW. We also hope to run a ‘Hymns we love’ series for our retired community soon. A number of people have started attending Church, or showing an interest in faith, as a result of contact with these groups.

In 2023 we allocated a total of £17,313 to local and overseas Mission. Internationally we supported David and Linda James in Austria (ECM), Wendy Gerster in Switzerland (OMF), Sergiu and Diana Bradean in Romania (CMS) and Sarah and Daniel Brito Medeiros who are working with street children in Brazil (CMS). Locally, we continue to support Christians against Poverty, North Guildford Food Bank, Guildford Besom and local events as well as supporting the SJCS fund.

St John’s Community Support (SJCS)

SJCS is a successor project to Stoke Community Support (SCS), which ran from March 2020 to the end of 2022, in response to the COVID-19 pandemic. As SCS, St John's, jointly with St Peter's Church in Bellfields, created and led a community meals project, packing and delivering over 40,000 frozen meals to 300 families in the local community.

During 2023, aware of the cost of living crisis and the growing economic pressures on vulnerable families, St John's initiated a needs analysis with local referring organisations previously used by SCS. As a result of this, SJCS was established as a project within St John's. Its aim is to support families in need in the community (Stoke and more widely as resources allow) through the provision of free

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

frozen meals during school holidays/half-terms. The service was initiated in October (following unanimous support from PCC), the volunteer team of some 30 people from St John's and the local community established in November, and the first meals' distribution to some 90 families undertaken during the Christmas holidays in December. It is planned that SJCS, currently run as a project, will become an ongoing part of St John's community service and mission.

Facilities and Buildings

During 2023 the church and the centre continued to be widely used, by both church members and the community. We aim to use the church and centre for prayer on most weekday mornings, Toddler Group, Holiday Club, Youth Group, Boys’ and Girls’ Brigades, Band Practices, Alpha Courses and church social, fundraising and outreach events.

Work parties were held during the year which enabled many additional maintenance and cleaning jobs to be completed, together with clearance work in the graveyard.

We are very grateful to all the church members who helped with ongoing maintenance and cleaning.

The Next Chapter

The Next Chapter is the church development project, which aspires to empower and enact our vision through our buildings, ready for the next chapter in God’s work at Stoke. The Next Chapter team, fully supported by the PCC, leadership team and congregation has progressed this exciting project. The project is broken down into four phases, which increase in size, complexity and cost throughout the project, while increasingly empowering our marks of mission.

Phase 1 “Progressing Sustainability” was launched in July 2023 and is currently being undertaken with a completion date of July 2024. This phase is focussed on reducing the environmental impact of the church building and making it more welcoming, accessible, safer and warmer. We have raised £110,000 for this phase, £10,000 over the fundraising goal and £33,400 was sourced from grant funders.

It included the installation, in February, of a defibrillator outside the entrance to the Stirling Centre for use by the church and community. We have supported this by arranging training for congregation members on life saving CPR and defibrillator familiarisation by medics in our congregation.

An Eco Group has also been launched, tasked with improving our sustainability and reducing our impact on the environment and progressing the EcoChurch award to silver.

We are grateful to all who have generously supported Phase 1 of the project and the following grant sponsors; Surrey Churches Preservation Trust, Benefact Trust, Congregational & General Charitable Trust, Marshall’s Charity, Nias Wheatley Trust, Cllr Fiona Davidson and Share Gift, without whom this progress would not have been possible.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Wider Church Structures

Up to April 2024 St John’s had one lay representative on the Guildford Deanery Synod, with two further vacancies. This provides the PCC with an important link between the parish and the wider structures of the Church and ecumenical activities. Father Neil Roberts was installed as Area Dean in June 2023 and a meeting of the Guildford Deanery Synod is planned for 24 April 2024. We continue to support Churches Together in Guildford and join with other Guildford congregations in the Walk of Witness in the town centre on Good Friday when possible. We hope to elect new representatives of St John's to the Guildford Deanery Synod in 2024.

Structure, Governance and Management

In accordance with the Church Representation Rules, the members of the PCC are either ex-officio, elected by the Annual Parochial Church Meeting (APCM), or co-opted by the PCC. All regular worshippers are encouraged to register on the electoral roll and can stand for election to the PCC. At the last Annual Parish Council Meeting, held on the 25th April 2023 the Electoral Roll membership of St John the Evangelist Church, Stoke-next-Guildford was 117

PCC members are responsible for making decisions on all matters of general concern and importance to the parish including how the funds of the PCC are to be spent. Minutes of meetings are displayed on the PCC notice board by the entrance into the church from the Stirling Centre.

The full PCC, chaired by the Reverend Mark Woodward, met 9 times during the year.

Administrative Information

St John’s Church is situated in Stoke Road, Stoke-next-Guildford and is in the Guildford Diocese of the Church of England.

The Parochial Church Council of the Ecclesiastical Parish of Stoke-next-Guildford, known as St John the Evangelist, Stoke-next-Guildford is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and, having previously been exempted, was registered with the Charity Commission (Registered No. 1128450) with effect from 6 March 2009.

The PCC members who have served from 1 January 2023 until the date that this report was approved are:

Ex Officio members

Rev’d Mark Woodward (Incumbent) (Chair) Rev’d Christine Mogford (Curate) (Ordained as a Priest in July 2023) Rev’d Jo Lamberth (OLM curate) (Seconded to Burpham Church in October 2022) Matthew Maclahlan (Churchwarden) Beverley Colinese (Churchwarden) (Deputy Chair)

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Elected members

Jon Barnardo Tim Clarke Clare Curran David Curran (Elected 25 April 2023) Stephen Cutler (Treasurer) (Elected 25 April 2023) Rachel Hood Claire Lee (Resigned 25 April 2023) Simon Loveless (Licenced Lay Minister) (Deanery Synod Representative) Esmanda Monem Joe Probert (Resigned 15 January 2024) David Robson Sue Turner Sydney Williams (Elected 25 April 2023)

Safeguarding

The church is committed to following the recommended safeguarding processes for children, young people and vulnerable adults in line with national guidance and that from the Diocese of Guildford. Anyone working with children, young people or vulnerable adults is required to have a DBS check as well as engaging with training (modules and level specified by the Diocese) and records are kept of these which are reviewed on a regular basis. Most of the training is done online and can be accessed on demand. Some of the higher-level training requires interactive training via the Diocese which is often run via Zoom.

The safeguarding team meet termly to ensure processes are up to date and being followed. The PCC are required to review and sign off the policy statement at the start of each PCC year, and each PCC member is DBS checked in line with national guidance for trustees of a charity. Our parish safeguarding officer is Elodie Curran, with the second officer role currently vacant. Jon Barnardo is the PCC safeguarding representative. The safeguarding team can be contacted via the church office, or besafe@stjohnstoke.com

Finance Report

The financial statements for the year ended 31 December 2023 can be found from page 11. The main day to day activities of the church are carried out from the General Fund. In addition, there are restricted funds covering Projects (small projects with dedicated funding); The Next Chapter development project and SJCS which provides free meals to those needy and vulnerable in the community.

Within the General fund we saw total income increase to £263,241. Within the General fund we saw total income increase to £263,241 (2022: £247,587) with expenditure of £253,798 (2022: £273,491) leaving a surplus of £9,623 (2022: Deficit £25,904). £1,500 of the surplus has been transferred to SJCS to support the start-up of this project leaving £8,123 to be added to general reserves.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Analysing income shows that whist planned giving (by the congregation) was a little lower than the previous year, collections and one-off gifts increased, and Gift Aid recovered benefitted from a catch up from the previous year. In addition, we received a full years rent from the House for Ministry and lettings of the Sterling Centre recovered to normal levels after the impact of Covid.

The reduction in expenditure reflect that although a full years contribution (£12,000) was made to support the curate at St Martin’s Camberley, we did not repeat the response to Ukraine made in 2022. The Parish Share paid to the Diocese covers all the employment and living costs of clergy as well as central Diocesan costs. Salaries are lower because, in spite of salary increases, the Worship Pastor left in April and has not been replaced. Other costs have been kept low in order to balance the books after the deficit in 2022. Energy costs were offset by a £3,000 repayment of VAT incorrectly charged in previous years.

Restricted Projects includes the contributions and expenses of the Satellites Camp enjoyed by our young people and also a £5,000 grant to cover audio visual equipment purchased.

The Next Chapter project was launched and over £75,000 has been raised from individual gifts and donations, mainly from the congregation. Together with grants received £87,844 has been raised which will enable other grants to be made and the whole of the phase 1 budget covered. Work in progress and costs of £32,927 had been incurred by the end of December.

SJCS started up during the year as a new project of the church. £2,105 donations had been received by the end of the year together with grants of £1,000 and a transfer of £1,500 from general funds. Costs of £2,591 incurred covering setting up and the first distribution. Further funding has been secured for future operations.

Total reserves amount to £379,456 (2022: 314,403) of which £45,405 relate to the general fund, £277,121 represent the cost of the House for Ministry and is not available for general use and there are balances of £54,917 for The Next Chapter and £2,013 for SJCS.

The financial statements have been presented to comply with the rules imposed by the Charities Act 2011, SORP(FRS102)2016 and the Church of England.

Reserves

It is the policy of the PCC to hold in reserves the equivalent of two months general running costs and an additional one month’s salary costs. As at 31 December this amounted to just under £43,500. Available reserves at 31 December amounted to £45,405.

It is our policy to invest our surplus balances with bank deposit accounts and the CBF Church of England Deposit Fund.

Looking forward

As always, the budget for the coming year will be challenging with costs rising as we grow and desire to extend our ministry and will depend upon continued generous giving by the congregation.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023

Risks

We have a programme of identifying the major risks which could impact the work of the Church in the parish. All standard risks for loss of property and employee and public liability have been covered by insurance. We have in place an established child protection policy. Other risk areas are reviewed from time to time.

Trustees’ Responsibilities

The 2011 Charities Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:

• State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Revd M C Woodward Chairman Dated: 7[th] April 2024

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Financial Statements

Statement of Financial Activities

Statement of Financial Activities Activities Activities
Note
INCOME
Donations & Legacies
2(a)
Trading Activities
2(b)
Charitable Activities
2(c)		 2023 Total
2023
£
313,654
21,513
24,042		 2022
General
Funds
Designated
Funds
£
£
218,635
-
21,513
-
21,724
-
Unrestricted		 Restricted
funds
£
95,019
-
2,318		 Total
2022
£
217,096
14,584
21,840
Investments
2(d)		 1,549 - - 1,549 408
Total Incoming Resources
EXPENDITURE
Charitable activities
3(a)
Other Activities
3(b)
Total resources expended
Net Surplus (Deficit)
before transfers
Transfers
Net Income
Opening balances as at
1 January
Closing balances as at
31 December
8		 360,758
290,649
5,056
295,705
65,053
-
65,053
314,403
379,456
263,421 - 97,337 253,928
249,242
4,556		 -
-		 41,407
500		 276,925
6,717
253,798 - 41,907 283,642
9,623
(1,500)		 - 55,430
1,500		 (29,714)
-
8,123 - 56,930 (29,714)
37,282 277,121 - 344,117

45,405		 277,121 56,930 314,403

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Financial Statements

Balance Sheet

----- Start of picture text -----
Note 2023 2022
£ £
Fixed Assets
Tangible Fixed assets 6 277,121 277,405
Current assets
Cash at bank & on deposit 96,938 44,088
Tax recoverable 10,139 5,457
107,077 49,545
Current Liabilities
Other creditors 4,742 9,000
-
Mission grants due 3,547
4,742 12,547
Net current assets/(liabilities) 102,335 36,998
- -
Long Term Liabilities
Total net assets 379,456 314,403
Funds
Unrestricted 7/8 45,405 37,282
Designated 7/8 277,121 277,121
Restricted 7/8 56,930 -
379,456 314,403
----- End of picture text -----

Approved by the Parochial Church Council and signed on its behalf:

Revd M C Woodward Chairman

Dated: 7[th] April 2024

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

1. Accounting policies

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared in accordance with the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the regulations’ “true and fair view” provisions together with FRS102 (2016) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS102)).

The financial statements have been prepared under the historical cost convention, using the accruals system.

Preparation of the accounts is on a going concern basis. The trustees consider there is no material uncertainties about the charity’s ability to continue as a going concern.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on general purposes of the PCC.

Designated funds have been earmarked for a particular purpose by the PCC but remain unrestricted and can be redesignated by the PCC if it wishes.

Restricted funds are those collected or donated for a specific purpose only or assets so financed, less any associated liabilities. These funds cannot be used for any other purpose except by agreement with the donor.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affliction to another body or those that are informal gatherings of church members.

Balances in a fund do not represent cash in a bank account but a proportion of the total net assets of the church.

Incoming resources

All incoming resources are recognised once the PCC has entitlement to the resources , it is probable that the resources will be received, and the value can be identified with adequate reliability.

All voluntary income from the congregation is recognised as donations and included in full, with associated Gift Aid receivable.

Grants where entitlement is not conditional on the delivery of specific performance by the PCC are recognised when the PCC becomes unconditionally entitled to the grant.

Incoming resources from charitable trading activities, such as the letting of property not currently required, are accounted for when invoices are drawn up or rent is due.

Investment income is included in the accounts when receivable.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

Application of Resources

Grants and donations are accounted for when paid over, or when awarded, if that award is considered an obligation by the PCC. Any grant unpaid at the year-end is provided for in these accounts as an operational (though not legal) liability and is shown as an accrual in the Balance Sheet.

The diocesan parish share is accounted for when paid. Any parish share unpaid at the year-end is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated and benefice property of any kind is excluded from the accounts by s96 (2)(a) of the Charities Act 1993.

Church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected on request. Items acquired since 1 January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 5 years) on a straight-line basis. There is no depreciation provided for 35 Woking Road.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight-line basis over the anticipated useful life of the asset, (usually 5 years). Individual items of equipment with a purchase price of £2,000 or less are written off when the asset is acquired.

Current assets

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

Short term deposits include cash held on deposit either with the CBF Church of England Funds or at bank.

Current liabilities

These generally comprise accruals for payments due as at the year end, but which had not been made.

Pensions

The PCC contributes to a defined contributions scheme. Contributions are charged as they become payable in accordance with the rules of the scheme.

Taxation

The PCC is exempt from taxation on its charitable activities.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

2 Income

----- Start of picture text -----
2023 2022
Unrestricted
General Restricted Total Total
Funds funds 2023 2022
£ £ £ £
2(a) Donations & Legacies
Collections 2,562 - 2,562 1,172
Gift& donations 11,423 8,778 20,201 322
Planned giving 164,138 450 164,588 172,400
-
Appeals 55,762 55,762 3,961
Tax recoverable 39,487 14,129 53,616 37,397
Grants 1,025 15,900 16,925 1,844
218,635 95,019 313,654 217,096
2(b) Trading Activities
Rent - temporary let of curate's house 21,513 - 21,513 14,584
21,513 - 21,513 14,584
2(c) Charitable Activities
Contribution to church events 5,982 2,318 8,300 8,096
-
Church Centre lettings 14,095 14,095 11,626
-
Fees for weddings & funerals 1,647 1,647 2,118
Other - - -
21,724 2,318 24,042 21,840
2(d) Investments
Interest 1,549 - 1,549 408
1,549 - 1,549 408
Total Incoming Resources 263,421 97,337 360,758 253,928
----- End of picture text -----

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

3 E xpenditure

----- Start of picture text -----
2023 2022
Unrestricted
General Restricted Total Total
Funds funds 2023 2022
£ £ £ £
EXPENDITURE
3(a) Charitable activities
-
Mission giving - Overseas 14,179 14,179 23,627
-
Mission giving - Home 1,634 1,634 2,118
-
Parish support - St Martin's 12,000 12,000 6,000
Diocesan Parish Share 83,454 - 83,454 82,872
Cost of church activities 12,750 1,388 14,138 25,935
Church administration 13,674 1,369 15,043 10,142
Church running & maintenance 26,316 5,000 31,316 36,675
Depreciation 284 - 284 284
Staff costs 84,951 - 84,951 89,272
- -
Community support 2,572 2,572
Major Repairs (Next Chapter project) - 31,078 31,078 -
249,242 41,407 290,649 276,925
3(b) Other Activities
Fundraising costs - 500 500 -
Management & repairs of
curate's house 4,556 - 4,556 6,717
4,556 500 5,056 6,717
Total resources expended 253,798 41,907 295,705 283,642
----- End of picture text -----

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

4. Grants to further the work of the church

----- Start of picture text -----
Mission Giving 2023 2022
Home
Christians Againt Poverty (Debt relief) 1,534 1,800
Local Mission projects 100 171
1,634 1,971
Overseas
OMF (Wendy Gerster) 1,775 2,100
CMS (Daniel & Sarah Brito Medeiros) 4,136 5,000
ECM (David & Linda James) 4,132 5,000
CMS (Sergiu & Diana Bradean) 4,136 5,225
Ukraine Response - 6,302
14,179 23,627
----- End of picture text -----

In addition, £1,500 has been transferred from Mission funds to SJCS.

5. Staff Costs

----- Start of picture text -----
Staff Costs 2023 2022
Wages & salaries 81,096 82,311
National Insurance 706 -
Pension costs 3,149 6,961
Total salary costs 84,951 89,272
----- End of picture text -----

The Rector is employed by the Diocese of Guildford so the costs are not included in these salary figures. During the year the PCC employed a part-time administrator, a part-time hall manager, two part time cleaners, a fulltime children and families pastor, a full-time youth pastor and a full time Worship and Student Pastor.

The average head count of employees during the year was as follows:

Administration
Ministry
Other		 2023
1
2
-
3
 2022
2
2
-
4

No employee received benefits exceeding £60,000 during the year (2022 nil)

Expenses are paid to the Rector and curate in connection with their duties as incumbent and curate (but not in connection with their position as PCC members).

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

6. Fixed Assets

----- Start of picture text -----
Property Equipment Total
£ £ £
Cost
Opening balance 1 January 277,121 34,925 312,046
Disposals in year - (9,828) (9,828)
Total cost 31 December 277,121 25,097 302,218
Depreciation
-
Opening balance 1 January 34,641 34,641
Disposals in year (9,828) (9,828)
Depreciation charge for the year - 284 284
Accumulated depreciation 31 Dec - 25,097 25,097
Net book value 31 December 2023 277,121 - 277,121
Net book value 31 December 2022 277,121 284 277,405
----- End of picture text -----

The PCC is obliged to provide accommodation to its ordained staff. To meet this obligation the PCC purchased 35 Woking Road (the “House for Ministry”) for a gross cost of £277,121. This is a significant investment for the future and the PCC is most grateful for all those who have contributed and supported this endeavour. This property is shown at historic cost in the balance sheet. Whilst the property is not required to accommodate a curate the House for Ministry is let out to provide a temporary income.

7. Analysis of Net Assets

Fund Name
Unrestricted
General
Property
Restricted
Restricted projects
The Next Chapter
SJCS
TOTAL		 Fixed assets
£
-
277,121
-
-
-
277,121		 Current
assets
£
50,147
-
-
54,917
2,013
107,077		 Current
liabilities
£
4,742
-
-
-
-
4,742		 Long term
liabilities
£
-
-
-
-
-
-		 Total net
assets
£
45,405
277,121
-
54,917
2,013
379,456

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

8. Funds analysis

----- Start of picture text -----
Fund Name Opening Fund Closing
Balance Income Expenditure Transfers Balance
Unrestricted
General 37,282 263,421 253,798 (1,500) 45,405
- - -
Property 277,121 277,121
Restricted
- - -
Restricted projects 6,388 6,388
- -
The Next Chapter 87,844 32,927 54,917
SJCS - 3,105 2,592 1,500 2,013
TOTAL 314,403 360,758 295,705 - 379,456
----- End of picture text -----

The transfer of £1,500 was an allocation of the mission funds withing the general fund to provide start-up capital for the SJCS project.

Fund Descriptions

Designated Funds

Property

This fund holds the cost of the House for Ministry (35 Woking Road) This property was purchased in 2009 so we could provide accommodation for a curate. When the church has no title curate the intention is that it is used for ministry either for parish staff or rented out on a temporary basis and the rent used for ministry purposes.

Restricted Funds

Restricted projects

The Next Chapter

SJCS

This represents small ad hoc projects where restricted funds are provided but are not large enough to justify a separate fund being established.

This is a development project, which aspires to empower and enact the church’s vision through enhancing the buildings ready for the next chapter of God’s work at St John’s.

St John’s Community Support (SJCS) is a project which aims to support vulnerable families/individuals in the community by providing free frozen meals during school holiday periods.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Notes to the Financial Statements

9. Transactions with Related Parties

The following PCC members were connected to people or organisations in receipt of payments from St John's:

PCC Member

Related transactions

Sydney Williams Janet Williams (spouse) is employed by St John’s. Total employment costs were £26,348 (2022 £23,462) and she received costs of £1,250 for a Local Ministry Programme course.

David Robson Carol Robson (spouse) is employed by St John’s. Total employment costs in 2023 were £4,131 (2022 £3,745)

Messer’s Williams and Robson declared their interest in employment matters and were absent from PCC discussions and took no part in any decisions about relevant salary levels or employment matters. The remaining trustees were satisfied that it was in the best interests of St John’s Church to agree the salary levels and did so under the authority provided within the Church Representation Rules 2022.

Sydney Williams declared his interest in Local Ministry Training for Janet Williams and was absent from PCC discussions and took no part in any decisions about Local Ministry Training for Janet Williams. The remaining trustees were satisfied that it was in the best interests of St John’s Church for this training to go ahead and agreed it under the authority provided within the Church Representation Rules 2022.

Expenses paid to the incumbent, or the curate were solely in connection with their official duties. No other personal payments or expenses were paid to any PCC member, persons closely connected to them or related parties.

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St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2023 Independent Examiners Report

To the PCC of St John the Evangelist, Stoke next Guildford

I report to the trustees on my examination of the accounts of St John the Evangelist, Stoke next Guildford (the Charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

 the accounts did not comply with the applicable requirements concerning 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 is not a matter considered as part of an independent examination.

I have no concerns and 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.

Signed: Eric Southwick BA (hons) FCA FCIE DChA

Date: 16[th] April 2024

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