**St John the Evangelist Church Stoke-next-Guildford**
**Annual Report and Financial Statements of the Parochial Church Council**
**for the year ended 31 December 2024**
**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 2024**
## **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|4|
|Outreach and community|5|
|St John’s Community Support (SJCS)|6|
|Facilities and Buildings|6|
|The Next Chapter|6|
|Wider church structures|7|
|Structure Governance and management|7|
|Administrative information|7|
|Safeguarding|8|
|Finance Report|9|
|Trustee’s Responsibilities|10|
|**Financial Statements**|11|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Accounting policies and notes|13|
|**Independent Examiner’s report**|22|
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
## **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:
- Worship and Prayer - encountering God in vibrant and life-giving worship and deep prayer.
- Outreach and Community - reaching out in relevant ways to the those within our sphere of influence with the good news of Jesus Christ.
- Discipleship and fellowship - growing closer to Christ in discipleship, supporting each other fellowship and pastoral care, and calling and enabling leaders for the future.
- Children and Youth- supporting and caring for children and youth.
- Facilities and Buildings for Ministry - developing our buildings, facilities, resources and leadership for life and growth.
## **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:
- Worship and prayer, learning about the Christian Gospel and developing their knowledge and trust in Jesus.
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
- Provision of sensitive and loving pastoral care for members of the congregation and those living in the parish
- Provision of activities for the benefit of children, young people and local students
- Support to Christian organisations and other charities in Guildford and to overseas missions and relief agencies
- Maintenance of the fabric of the Church of St John’s Stoke and the Stirling Centre to provide facilities for these activities and for use by the local community.
## **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 111 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 2024, we conducted 2 Baptisms, 1 Wedding, 1 Wedding Blessing, 1 Renewal of Marriage Vows and 7 funeral services here or at the crematorium/cemetery, and 1 Burial 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 our aim is to grow this team further.
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.
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**St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
## **Children, Youth and Students**
## _**Children**_
2024 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 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.
In 2024, our Toddler Group was re-named ‘Refresh’ and has a focus on supporting the parents, as well as the children, and offering a short Bible reflection each week which has bene very well received. Refresh 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 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.
In 2024 we started a ‘Good News Club’ called ‘GLOW’ (God Loves Our World) working alongside St Peter’s Church with a team of volunteers at Weyfield 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
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
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 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.
In 2023 we launched St John’s Community Support (SJCS) to deliver 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 started 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 2024 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.
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
## **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. In 2024 SJCS was firmly 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 frozen meals during school holidays/halfterms. SJCS is an ongoing part of St John's community service and mission.
## **Facilities and Buildings**
During 2024 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 was completed in November 2024 with a special Service and lunch for all the church family to thank them for their generous support. Phase 1 was focussed on reducing the environmental impact of the church building and making it more welcoming, accessible, safer and warmer. We 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 2024, of a defibrillator outside the entrance to the Stirling Centre for use by the church and community. We 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.
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
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.
## **Wider Church Structures**
Up to April 2025 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 leads the Guildford Deanery. 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. We hope to elect new representatives of St John's to the Guildford Deanery Synod in 2025.
## **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 16th April 2024 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.
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
The PCC members who have served from 1 January 2024 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 2024) Rev’d Jo Lamberth (OLM curate) (Seconded to Burpham Church in October 2022) Matthew Maclahlan (Churchwarden) Beverley Colinese (Churchwarden) (Deputy Chair) (retired 16 April 2024) Jon Barnardo (Churchwarden) (Deputy Chair) (from 16 April 2024)
## **Elected members**
Tim Clarke (Retired 16 April 2024) Clare Curran David Curran (Retired 16 April 2024) Stephen Cutler (Treasurer) Rachel Hood (Retired 16 April 2024) Simon Loveless (Licenced Lay Minister) (Deanery Synod Representative) Andy Mckenzie (Elected 16 April 2024) Nadia MacLachlan (Elected 16 April 2024) Esmanda Monem Joe Probert (Resigned 15 January 2024) David Robson Tina Thomas (Elected 16 April 2024) Sue Turner Sydney Williams
## **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 officers are Elodie Curran and Tina Thomas. Tina Thomas is the PCC safeguarding representative. The safeguarding team can be contacted via the church office, or besafe@stjohnstoke.com
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
## **Finance Report**
The financial statements for the year ended 31 December 2024 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 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 remain stable at £262,897 (2023: £263,241) with expenditure increasing to £261,020 (2023: £253,798) leaving a small surplus of £1,877 (2023: £9,623). This surplus has been added to general reserves.
Analysing income shows that whist planned giving (by the congregation) had decreased by 7.5% to £152,748 (2023 £164,138) compared with the previous year, collections and one-off donations increased, whilst Gift Aid recovered reduced in line with the regular giving. In addition, we received rent from the House for Ministry and lettings of the Sterling Centre were back to expected levels.
The increase in expenditure reflect an increase in the Parish Share paid to the Diocese, which covers all the employment and living costs of clergy, training and cost of curates as well as central Diocesan costs. Salary costs are similar to 2023 as regular increases have offset the impact the worship pastor who left in April 2023. Repairs to the Woking Road property were higher than expected. Other costs have been kept low in order to balance the books.
The Next Chapter project has been blessed with a further £36,492 raised from individual gifts and donations, mainly from the congregation. Together with grants received of £63,726 and other income a total of £107,870 covering the whole of the phase 1 budget and enabling Phase 2 to start with initial funding already in place Work during the year amounted to £104,319 (2023 £32,927).
SJCS continues to thrive with grants of £21,000 (2023 £1,000) which together with personal donations and other income enabled a total of £25,200 to be raised. Costs of £9,874 (2023 £2,591) were incurred making regular food distributions throughout the year. This means that funding has been secured for continuing operations in the near future.
Total reserves amount to £400,210 (2023 £379,456) of which £47,282 (2023 £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 £58,468 (2023 £54,917) for The Next Chapter and £17,399 (2023 £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 over £43,500. Available reserves at 31 December amounted to £47,282.
It is our policy to invest our surplus balances with bank deposit accounts and the CBF Church of England Deposit Fund.
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024**
## **Looking forward**
As always, the budget for the coming year will be very challenging with costs rising as we grow and desire to extend our ministry and will depend upon continued generous giving by the congregation.
## **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:
- Select suitable accounting policies and apply them consistently.
- Make judgments and estimates that are reasonable and prudent.
- Prepare financial statements on the ongoing concern basis unless it is inappropriate to presume that the trust will continue in existence.
- 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.
Signed on behalf of the Parochial Church Council:
_Revd M C Woodward Chairman_ Dated: 29 April 2025
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**St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 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)|**2024**|||Total
2024
£
343,353
29,438
19,656|**_2023_**|
||General
Funds
Designated
Funds
£
£
211,421
-
29,438
-
18,518
-
Unrestricted||Restricted
funds
£
131,932
-
1,138||_Total_
_2023_
_£_
_313,654_
_21,513_
_24,042_|
|Investments
2(d)|3,520|_-_|_-_|3,520|_1,549_|
|**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**||||**395,967**
367,267
7,946
**375,213**
**20,754**
-
**20,754**
379,456
**400,210**||
||**262,897**|**-**|**133,070**||**_360,758_**|
||254,778
6,242|-
-|112,489
1,704||_290,649_
_5,056_|
||**261,020**|**-**|**114,193**||**_295,705_**|
||**1,877**
-|**-**|**18,877**
-||**_65,053_**
_-_|
||**1,877**|**-**|**18,877**||**_65,053_**|
||45,405|277,121|56,930||_314,403_|
||
**47,282**|**277,121**|**75,807**||**_379,456_**|
|||||||
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 Financial Statements**
## **Balance Sheet**
**----- Start of picture text -----**
Note 2024 2023
£ £
Fixed Assets
Tangible Fixed assets 6 277,121 277,121
Current assets
Cash at bank & on deposit 123,999 96,938
Other debtors 943 -
Tax recoverable 7,279 10,139
132,221 107,077
Current Liabilities
Other creditors 9,132 4,742
9,132 4,742
Net current assets/(liabilities) 123,089 102,335
- -
Long Term Liabilities
Total net assets 400,210 379,456
Funds
Unrestricted 7/8 47,282 45,405
Designated 7/8 277,121 277,121
Restricted 7/8 75,807 56,930
400,210 379,456
**----- End of picture text -----**
_Approved by the Parochial Church Council and signed on its behalf:_
_Revd M C Woodward Chairman_
_Dated: 29 April 2025_
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**St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 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 2024 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 benefits 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 2024 Notes to the Financial Statements**
## **2 Income**
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2024 2023
Unrestricted
General Restricted Total Total
Funds funds 2024 2023
£ £ £ £
2(a) Donations & Legacies
Collections 2,840 - 2,840 2,562
Gifts & donations 19,084 37,768 56,852 20,201
Planned giving 152,748 1,085 153,833 164,588
-
Appeals 1,419 1,419 55,762
Tax recoverable 36,749 6,933 43,682 53,616
Grants - 84,727 84,727 16,925
211,421 131,932 343,353 313,654
2(b) Trading Activities
Rent - temporary let of curate's house 29,438 - 29,438 21,513
29,438 - 29,438 21,513
2(c) Charitable Activities
Contribution to church events 3,543 1,138 4,681 8,300
Church Centre lettings 40 - 40 14,095
-
Fees for weddings & funerals 1,242 1,242 1,647
Other 13,693 - 13,693 -
18,518 1,138 19,656 24,042
2(d) Investments
Interest 3,520 - 3,520 1,549
3,520 - 3,520 1,549
Total Incoming Resources 262,897 133,070 395,967 360,758
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 Notes to the Financial Statements**
## **3 Expenditure**
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2024 2023
Unrestricted
General Restricted Total Total
Funds funds 2023 2022
£ £ £ £
3(a) Charitable activities
-
Mission giving - Overseas 17,949 17,949 14,179
-
Mission giving - Home 1,925 1,925 1,634
-
Parish support - St Martin's 12,000 12,000 12,000
Diocesan Parish Share 87,723 - 87,723 83,454
Cost of church activities 10,839 - 10,839 14,138
Administration 13,136 310 13,446 15,043
-
Church running & maintenance 24,833 24,833 31,316
Depreciation - - - 284
Staff costs 86,373 - 86,373 84,951
-
Community support 9,836 9,836 2,572
Major Repairs (Next Chapter project) - 102,343 102,343 31,078
254,778 112,489 367,267 290,649
3(b) Other Activities
Fundraising costs - 1,704 1,704 500
Management & repairs of
curate's house 6,242 - 6,242 4,556
6,242 1,704 7,946 5,056
Total resources expended 261,020 114,193 375,213 295,705
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 Notes to the Financial Statements**
## **4. Grants to further the work of the church**
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Mission Giving 2024 2023
Home
Christians Againt Poverty (Debt relief) 1,925 1,534
Local Mission projects - 100
1,925 1,634
Overseas
Wendy Gerster (OMF) 1,854 1,775
Daniel & Sarah Brito Medeiros (CMS/Stewardship) 5,686 4,136
David & Linda James (ECM) 5,226 4,132
Sergiu & Diana Bradean (CMS) 1,312 4,136
-
Heba Hamad (CMS) 3,500
David & Hannah Buckle (Stweardship) 371 -
17,949 14,179
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## **5. Staff Costs**
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2024 2023
Wages & salaries 79,979 81,096
National Insurance 750 706
Pension costs 3,235 3,149
Pension cost adjustment 2,409 -
Total salary costs 86,373 84,951
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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 and a full-time youth pastor.
The pension cost adjustment reflects a correction of prior year pension contributions for certain employees.
The average head count of employees during the year was as follows:
|Administration
Ministry
Other
Full time equivalent|2024
1
2
3
6
3|
|---|---|
No employee received benefits exceeding £60,000 during the year (2023 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 2024 Notes to the Financial Statements**
## **6. Fixed Assets**
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Property Equipment Total
£ £ £
Cost
Opening balance 1 January 277,121 25,097 302,218
- - -
Disposals in year
Total cost 31 December 277,121 25,097 302,218
Depreciation
-
Opening balance 1 January 25,097 25,097
- - -
Disposals in year
Accumulated depreciation 31 Dec - 25,097 25,097
Net book value 31 December 2024 277,121 - 277,121
Net book value 31 December 2023 277,121 - 277,121
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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_
The Next Chapter
SJCS
**TOTAL**|**Fixed assets**
£
-
277,121
-
-
**277,121**|**Current**
**assets**
£
56,414
-
58,468
17,339
**132,221**|**Current**
**liabilities**
£
9,132
-
-
-
**9,132**|**Long term**
**liabilities**
£
-
-
-
-
**-**|**Total net**
**assets**
£
47,282
277,121
58,468
17,339|
|---|---|---|---|---|---|
||||||**400,210**|
|||||||
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## **St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 Notes to the Financial Statements**
## **8. Funds analysis**
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Fund Name Opening Fund Closing
Balance Income Expenditure Transfers Balance
Unrestricted
General 45,405 262,897 261,020 - 47,282
- - -
Property 277,121 277,121
Restricted -
-
The Next Chapter 54,917 107,870 104,319 58,468
SJCS 2,013 25,200 9,874 - 17,339
TOTAL 379,456 395,967 375,213 - 400,210
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## **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**
The Next Chapter
SJCS
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 2024 Notes to the Financial Statements**
## **9 Pension Scheme**
St John’s Church participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.
CWPF has two sections:
1. the Defined Benefits Scheme
2. the Pension Builder Scheme, which has two subsections;
a. a deferred annuity section known as Pension Builder Classic, and,
- b. a cash balance section known as Pension Builder 2014.
## **Pension Builder Scheme**
Both sections of the Pension Builder Scheme are classed as defined benefit schemes.
Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.
Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2024: £2,865, 2023: £2,971). A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022.
For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2025, the Board chose to grant a discretionary bonus of 6.7% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 2.7% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2024. There is no requirement for deficit payments at the current time. The next valuation is due as at 31 December 2025.
For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.
The legal structure of the scheme is such that if another employer fails, St John’s could become responsible for paying a share of the failed employer’s pension liabilities.
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**St John the Evangelist, Stoke-next-Guildford Annual Report for the year ended 31 December 2024 Notes to the Financial Statements**
## **10. 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 £29,934 (2023 £26,348) and she received costs of £1,250 for a Local Ministry Programme course. Tina Thomas Lucy Thomas (daughter) is employed by St John’s. Total employment costs in 2024 were £30,228 (2023 £27,457) David Robson Carol Robson (spouse) is employed by St John’s. Total employment costs in 2024 were £4,604 (2023 £4,131)
Sydney Williams, Tina Thomas and David Robson each 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, the curate or any employees 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 2024.
## **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 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 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: 1[st] May 2025
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