2020-12-31-accounts

The Ecclesiastical Parish of St. John the Evangelist, Haydon Wick

Registered Charity No: 1128874

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ANNUAL REPORT and FINANCIAL STATEMENTS

for the year ended 31% December 2020

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The Parish of St. John the Evangelist, Haydon Wick

Year ended 31%t December 2020

Contents

	Page(s)
Legal and Administrative information	3
Annual Report	4-12
Independent Examiner's Report	13
Financial Statements	14
Accounting Policies	15
NotestotheFinancialStatements	16-21

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The Parish of St. John the Evangelist, Haydon Wick Year ended 31%t December 2020

Legal and Administrative information

Incumbent & Chair of PCC (and correspondence address) Revd Canon Raymond Adams, 54, Furlong Close, Haydon Wick, Swindon, SN25 1QP

Churchwarden Churchwarden Mrs Sharon Mortimer Mr Sam Opoka, 17, Helmsdale, 34, The Boulevard Haydon Wick, Swindon, Swindon, SN25 1WD SN25 1PN

PCC Secretary PCC Treasurer Mrs Sharon Mortimer, Mr James Bennett, 17, Helmsdale, 77, Britten Road, Haydon Wick, Redhouse, Swindon, Swindon, SN25 1PN SN25 2HQ

Bankers CAF Bank Ltd., 25, Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Independent Examiner Mr A Coombes FCCA, David Owen & Co., 126, High Street, Marlborough, Wiltshire, SN8 1LZ

Governing Document Church Representation Rules Registered Charity Number 1128874

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Annual Report of the Parochial Church Council of St. John’s, Haydon Wick, for the year ended 31S December 2020

Administrative Information

St. John’s Haydon Wick is situated on Thames Avenue, Haydon Wick, Swindon. It is part of the Diocese of Bristol within the Church of England. The correspondence address is 54 Furlong Close, Haydon Wick, Swindon, SN25 1QP.

Background

The PCC of St John's has the responsibility of co-operating with the Revd. Canon Raymond Adams in promoting the whole mission of the church, whether pastoral, evangelistic, social or ecumenical within the ecclesiastical parish. It also has maintenance responsibilities for the church. The PCC determines parish policy. The elected officers of the PCC who served during 2020 were:

• e Rod Mortimer (Vice-Chair), e Sharon Mortimer (Churchwarden and PCC Secretary), e Sam Opoka (Churchwarden) e James Bennett (PCC Treasurer)

Membership

The Parochial Church Council (PCC) is registered with the Charity Commission. PCC members who have served from 1% January 2020 until the date this report was approved are:

Vicar Revd Canon Raymond Adams (Chair)

Churchwardens Sharon Mortimer Rod Mortimer Sam Opoka

PCC Secretary Sharon Mortimer

Representatives of the Diocesan Synod

Revd Canon Raymond Adams David Tunley

Representatives of the Deanery Synod

Rod Mortimer

Sharon Mortimer Paul Nichol (until 19° October 2020)

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Elected Members

James Bennett Michael Crosby Lesley Mead Liz Morecombe (from 19" October 2020) Carol Nichol (until 19" October 2020) Paul Nichol (from 19" October 2020) Tony Njoroge Allan Rees Mark Sansome Tom Vandamme Helen Wheeler (until 19'* October 2020)

Structure Governance and Management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and may then stand for election to the PCC. The maximum number of elected members to PCC is nine.

Standing Committee:

This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council. Members of the Standing Committee are:

e	Vicar and Chair:	Raymond Adams
e	Vice-Chair:	Rod Mortimer
e	Churchwarden and PCC Secretary:	Sharon Mortimer
e	Churchwarden:	Sam Opoka
e	PCCTreasurer:	JamesBennett

Sub-Teams:

In addition to having regular meetings of the whole PCC, PCC currently operates through five subteams. These are:

• e Finance, Fabric and Governance (FFG); e Mission and Outreach; e Discipleship; e Communication; e Prayer and Worship

Electoral Roll:

At the 2020 APCM, there were 178 people on the Electoral Roll. This was an increase of 4 from 2019's figure of 174, with 12 people being removed from the roll because they had either moved away from the Parish, ceased to worship with us or had died, and 16 new members being added to the roll.

The average adult weekly attendance counted during October 2020 was 29. (October 2019 — 102 and October 2018 — 112). This low number was due to the nationwide restrictions of worshipping in church, as a result of the COVID 19 Pandemic.

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PCC Review of the Year

The PCC held eight meetings during the year - including a brief meeting after the APCM. Meetings were held on:

• e 27" January 2020 e 16" March 2020 e 26" March 2020 (via Zoom) e 27" April 2020 (via Zoom) e 29!" June 2020 (via Zoom) e 21% September (via Zoom) e 13" October 2020 (via Zoom) e 19" October (after APCM)

The Standing Committee met briefly via Zoom on 23 November to approve the expenditure needed to begin the remediation of the subsidence of the Church Lounge, including pollarding nearby trees and installing a root barrier.

Public Benefit Statement:

Public Benefit at Congregational Level:

¢ St John's exists for the benefit of all who attend, whether members of the electoral roll or not. We teach Christian values in marriage and family life, and offer support, advice and counselling where requested; * St John’s normally has groups meeting in homes* which offer mutual support and encouragement, at an emotional, spiritual and practical level; « St John’s usually organises weekly groups” for children and young people from ages 3 to 14. An asterisk” indicates that these activities have been suspended since March 2020 due to the Covid pandemic

Public Benefit at Parish Level:

« St John's normally runs a Pram Club” for parents and child-minders and small children on Mondays. For parents and child-minders, it provides a meeting place, and for children, an opportunity for play together. Church members are on hand to provide refreshments, lead occasional worship and offer a sympathetic ear; * In conjunction with the minister of Emmanuel URC the vicar took assemblies* in four schools during the course of the academic year;

• The church usually organises a party for the elderly at Christmas and runs a Craft Club ~ to engage with children and local people. The Craft Club raises money for our Jar of Grace appeal each year — this supports overseas mission in Uganda and via Tear Fund; « St. John’s normally runs a community café, called The ROCK Café*, which operates on a nonprofit basis;

• The church supports the Swindon Food Collective, Willows Counselling Service, Swindon Pregnancy Choices and Swindon Youth for Christ (SYFC). SYFC offers spiritual guidance and advice to young people.

An asterisk” indicates that these activities have been suspended since March 2020 due to the Covid pandemic

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Public Benefit at International Level:

• St John's supports financially several educational, medical and religious organisations in Uganda, as well as offering support to named individuals;

• It has built and continues to extend a school at Bwaziba in the diocese of Luweero; * St John's members are active in building links with the people of Uganda. Exchange visits between members of the church in Uganda and members of St. John’s normally take place every two years.

Objectives and Activities:

Aims in 2020:

Discipleship

Helping people to grow in their discipleship was high on our list of priorities for 2020.

Using the Making Disciples course, PCC aimed to increase our congregation’s understanding of this theme based on groups meeting in homes and church, focusing together on the themes of ‘Head’, ‘Hand’ and ‘Heart’. Our aim was to achieve widespread participation from church members from both the 9am and 11am congregations.

Church Fabric

Subsidence has become a serious issue in our church building with three rooms now affected. PCC determined to solve this problem in 2020.

PCC also aimed to pollard trees on the north side of the building and to lay down a root barrier between trees and the church to protect the foundations of the church

Evangelism

PCC intended to use the A/pha Course as its primary means of adult evangelism.

Social and Environmental Concerns

PCC determined to engage with the twin issues of Racial Justice and the Climate Emergency in the coming year.

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Achievements in 2020

The following events and organisations were all cancelled or suspended in 2020 due to the Covid pandemic.

• e Church services during the first lockdown e Children’s work

• e Confirmation Courses

• e Home groups in private homes e ROCK Café

• e Craft Club

• e Pram Club

• e James Wilks communion service

• e Orchid Communion Service

• e School Assemblies

• e Seniors’ Christmas Lunch

Achievements in each of our key objectives have been:

Discipleship:

The Discipleship Course achieved very strong participation across the church with groups organised and running both in the daytime and the evening. Sadly, due to Covid 19, the course was postponed after two weeks.

Worship and Outreach:

Our worship had to be re-thought as the country entered lockdown in March 2020 and services were suspended. The vicar conducted online services twice a week on a Wednesday and Sunday during the lockdown period.

In September, the 9am service was re-opened with an average of about 25 people attending In December the 11am service was re-opened but only met twice. It was held with Christingle on the first week and the Carol service on the second. Numbers were low as expected.

PCC prepared a risk assessment to ensure that both these services could take place.

PCC considered the possibility of streaming services but did not have the capacity in terms of people able to run the system who were also prepared to come to church during the pandemic.

Online services continued despite the restrictions and some excellent services were produced. Our Online Carol Service, online Harvest (lay-led) and online Remembrance were highlights of the year.

In addition, St John’s worked with Pattern Church and Shine Pinehurst and ran a successful Online Alpha Course in 2020. The aim was not just to attend but to learn how to do it, so we could run Alpha Online ourselves in the future

Climate Emergency

The Ministry Leadership Team discussed the issue of the climate emergency just once towards the end of the year. The diocese has committed itself to becoming carbon neutral by 2030. This is an area in which we will endeavour to make progress in 2021.

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Black Lives Matter

PCC invited Revd Dr Cathy Okoronkwo to help us think about issues arising out of Black Lives Matter. PCC had a further discussion later in the year on the whole issue of diversity and inclusion. It is committed to developing awareness of the issues of race and responding in a way that increases inclusiveness and will encourage members of all races and nationalities to participate in leading worship and in governance.

Finance, Fabric and Governance

• e The Stained-Glass Window: A stained-glass window was placed in church in memory of Rev Andrew Dean in the summer. The plan to officially dedicate the window was postponed due to Covid restrictions in order to allow Mrs Jean Dean to attend a service when the pandemic is over.

• e The Subsiding Floor: PCC had agreed a plan to deal with the subsidence in the lounge, the kitchen and the créche with a company called Geobear. The operation to raise the floor had been delayed for a year already, following the retirement of our former church architect. lt was further delayed this year as a result of the Covid epidemic. The work remains incomplete at the year end but is scheduled to take place in January 2021.

• e Pollarding and Root Barrier: The work on both these areas was completed.

• e Safeguarding Audit: An audit has been carried out and submitted to the diocese by the Parish Safeguarding Officer, a churchwarden and the vicar.

Policies Reviewed

As part of the PCC’s regular assessment of policies and procedures, the following areas were reviewed:

• e Domestic Abuse Policy

• e Social Media Guidelines Policy

• e First Aid Policy

• e Whistle Blowing Policy

• e §=Anti Bullying Policy

• e Health and Safety Policy

• e Data Protection Policy

• e Privacy Policy

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Financial Review

The finances of St John’s came under pressure during 2020 as the Covid emergency necessitated long periods of closure and therefore the ability to collect cash offerings and rental income meant that General Fund income fell well below budget and the prior year. The PCC regularly reviewed financial forecasts and sought cost savings in order to ensure that the level of the General Fund could be maintained year-on-year.

Total General Fund receipts were £130,589 (2019: £139,674) and are detailed in the financial statements.

£109,647 (2019: £107,919) was spent on providing for ministry from St John’s, including the Diocesan Parish Share of £93,580 (2019: £88,900). The Parish Share largely provides the stipends and housing for clergy in the Diocese.

On the General Fund, there was a surplus for the year of £515 (2019: deficit of £1,645) after transfers were made to the Mission and Development Funds. Such transfers were in accordance with PCC approval. The balance carried forward on the General Fund at 31st December 2020 was £57,138 (2019: £56,623).

The Mission Fund is allocated 11% of offerings and of the tax recovered on gift-aided giving. Mission fund income and transfers from the General Fund in 2020 were £22,253 (2019: £19,811) demonstrating strong ongoing support for mission at home, overseas, for Christian relief and development agencies and a range of other charities. The fund made mission payments totalling £22,719 during the year (2019: £26,333). The fund is partially restricted (being the surplus carried forward in respect of specific gifts for mission purposes) and partially designated (in respect of unspent amounts transferred from the General Fund). Full details on the balances held are shown in the notes to the financial statements.

The Fabric Fund (the recipient of generous gifts in prior years) has helped St John’s maintain key aspects of the fabric of its building (such as boiler replacement). The fund ended the year with a balance of £3,751 (2019: £3,751). The fund is partially restricted (being the surplus carried forward in respect of specific gifts for fabric purposes and income from endowment assets) and partially designated (in respect of unspent amounts transferred from the General Fund in previous years). Full details on the balances held are shown in the notes to the financial statements.

The Development Fund receives donations from members of the church and a portion of rents paid by the non-church users of the building. £3,080 was drawn from the fund during the year (to support initial work on the subsidence issues affecting the lounge floor). The fund currently stands at £50,520 (2019: £51,777). The entire balance on the fund is available to meet the cost of special projects.

The Memorial Fund was set up by the PCC to fund capital projects and to support ministry throughout the parish and has been the recipient of generous gifts since its inception. The fund cannot be used for general running expenses. The fund received a donation of £200 and was credited with bank interest of £5 in 2020. During the year fund made no payments (2019: £nil) and ended the year with a balance of £6,046 (2019: £5,841).

The Rock Café’, which operates on a non-profit making basis operates to open the church to members of the community generated a profit of £197 (2019: loss of £286) for the year. At the end of 2020, the Rock Café fund held a balance of £6,640 (2019: £6,443).

Pram Club ended 2020 with a balance of £600 (2019: £528) after funding its running costs and after the purchase of toys and gifts for the children.

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Reserves Policy

It is PCC policy to maintain a balance a General Fund balance which equates to approximately 4 months’ unrestricted payments to cover emergency situations that may arise from time to time. The General Fund balance of £57,138 approximates to a reserve of 5.9 months and accordingly met the target.

Covid-19

The Trustees have considered the potential impact that the Covid-19 pandemic will have on the PCC’s current and future financial position. These include the impact on giving, which has been affected by social-distancing measures, such as the closure of the church building, the suspension of public worship and the prohibition of non-essential gatherings. Other income sources are also likely to be directly affected, such as fee income and reduced property rental income, as the Covid19 measures affect the wider economy.

The PCC is taking the following steps to mitigate the threats that Covid-19 may pose to the organisation:

• Careful control of cash balances;

• Reducing and deferring expenditure, where possible and appropriate.

The Trustees consider that the PCC will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved for the following reasons:

• The PCC has sufficient cash to meet short-term needs;

• The PCC could consider further reductions in expenditure if required;

• Sufficient unrestricted funds exist to be able to support ongoing running costs.

The Trustees therefore consider it appropriate to adopt the going concern basis of preparation of the accounts, as detailed in note 14 to the financial statements.

In terms of our strategic plan, our actions are being reviewed in the light of the significant changes to context as a result of the impact of Covid-19 on society and the parish and in 2021, we will respond to the immediate effects of the Covid-19 crisis and review all plans and activity in the light of its long term impact on society and the Church's role in it.

Declarations by Trustees

The Trustees declare that in 2020:

• e No income was received from contracts from central or local government to deliver Services;

• e PCC received no grants from central or local government except for the funds received via the Coronavirus Job Retention Scheme (set out in Note 5 to the Financial Statements).

In 2017, PCC policy was to pay its staff no less than the National Living Wage. As from 1°! January 2017, PCC policy has been to pay its staff no less than the Voluntary Living Wage. The Church applied for and received accredited Living Wage status in 2019.

PCC reviews its financial controls on an ongoing basis.

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The Trustees further declare that PCC has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults.

Trustees’ Responsibilities

Charity legislation requires the Trustees to prepare statements of account for each financial year. In preparing those statements the Trustees are required:

• e to prepare financial statements that showa true and fair view

• e in preparing financial statements: o to select suitable accounting policies and apply them on a consistent basis o to make judgements and estimates that are prudent and reasonable o to apply the going concern basis unless it is not appropriate to do so

• e to keep proper accounting records

• e to safeguard the assets of the charity and take reasonable steps for the prevention of fraud and other irregularities.

This report was approved and adopted by the Parochial Church Council on 15"" March 2021.

Raymond Adams (Chair of PCC)

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The Parish of St John the Evangelist Year ended 315* December 2020

Independent examiner’s report to the Parochial Church Council

| report on the accounts of the charity for the year ended 31st December 2020 which are set out on pages 14 to 21.

Respective responsibilities of trustees and examiner

The charity’s PCC is responsible for the preparation of the accounts. The charity's PCC consider than an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act:

• follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• state whether particular matters have come to my attention.

Basis of the independent examiner’s statement

My examination was carried out.in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts prepared with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

1. which give me reasonable cause to believe that, in any material respect, the requirements:

2. to keep accounting records in accordance with section 130 of the 2017 Act and

3. • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

a a nae David Owen & Co Chartered Accountants 126 High Street Marlborough, Wiltshire SN8 1LZ

16" March 2021

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The Parish of St John the Evangelist Receipts and Payments Account for the year ended 315t December 2020

		General	Designated	Restricted	Total	Total
		Fund	Funds	Funds	2020	2019
	Note(s)	£	£	£	£	£
Receipts
Voluntary Income
Regular giving	1	96,998	-	-	96,998	96,759
Gift aid recovered		20,908	-	-	20,908	21,744
Specific gifts	2	-	-	200	200	-
Mission gifts	4	-	-	9,315	9,315	6,784
		117,906	-	9,515	127,421	125,287
Income from investments	3	1,551	-	6	1,557	1,420
Income from church activities	5
Rental income		8,299	-	-	8,299	19,076
Fees and charges		911	-	-	911	690
Coronavirus job retention scheme grant		1,922	-	-	1,922	-
Other income from church activities		-	1,164	-	1,164	4,756
		11,132	1,164	-	12,296	24,522
Total receipts		130,589	1,164	9,521	141,274	151,229
Payments
Activities directly relating to thework ofthe church	6	109,647	3,975	-	113,622	117,761
Mission gifts	4	-	14,009	8,710	22,719	26,333
Church management and administration	7	5,667	-	-	5,667	8,933
Total payments		115,314	17,984	8,710	142,008	153,027
Net Receipts / (Payments)		15,275	(16,820)	811	(734)	(1,798)
Transfers between funds	8	(14,760)	14,760	-	-	-
Net movement in funds	8	515	(2,060)	811	(734)	(1,798)
Opening fund balances at 1°* January	8	56,623	69,431	7,732	133,786	135,584
Closing fund balances at 31° December	8	57,138	67,371	8,543	133,052	133,786
Statement ofAssets and Liabilities as at 315t December 2020
		General	Designated	Restricted	Total	Total
		Fund	Funds	Funds	2020	2019
		£	£	£	£	£
Bank current accounts		4,716	-	-	4,716	6,632
Bank deposit accounts		52,322	67,341	8,543	128,206	126,600
Cash in hand		100	30	-	130	554
Totalmonetaryassets		57,138	67,371	8,543	133,052	133,786

The financial statements, accounting policies and notes, contained on pages 14-21 were approved by the Parochial Church Council on 15" March 2021.

eee bedeeeseeseeseseestessessssstitititstseesseserssseseesssas, RaYMOnd Adams (Chair of the PCC)

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The Parish of St. John the Evangelist, Haydon Wick

Year ended 31°t December 2020

Accounting Policies

Basis of Preparation

The financial statements have been prepared on a going concern basis and in accordance with Section 133 of the Charities Act 2011 and comprise:

• e A Receipts and Payments Account, and e A Statement of Assets and Liabilities.

Fund Accounting

General funds are unrestricted funds that are available for use at the discretion of the trustees (PCC members) in furtherance of the general objectives of the charity and that have not been designated for other purposes.

Designated funds are unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors or that have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, investment is apportioned to individual funds on an average balance basis.

Tangible Fixed Assets

Consecrated and benefice property of any kind is not included in the accounts as permitted under s.10(2) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are inalienable property listed in the church’s inventory which can be inspected at any reasonable time.

Tangible fixed assets purchased for £1,000 or more in the last five years are listed in the Statement of Assets and Liabilities on page 19 of the Report and Financial Statements.

Accordingly, any expenditure on tangible fixed assets is shown under capital expenditure in the receipts and payments account.

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The Parish of St. John the Evangelist, Haydon Wick

Year ended 31%t December 2020

Notes to the Financial Statements

1 Collections and Offerings — Regular Giving

	2020	2019
	£	£
Planned giving	90,451	94,730
Cash collections and one-off gifts	6,547	2,029
	96,998	96,759

St John’s claims Gift Aid on regular giving where the individual has provided a signed gift aid declaration as a UK taxpayer. St John’s also claims gift aid on small value donations as permitted by HMRC’s Gift Aid Small Donations Scheme (GASDS).

During the year St John’s recovered £20,908 in Gift Aid that was credited to the General Fund. Other gifts (restricted and designated) attracted £270. This represents gift aid claims submitted in respect of the period to 5t April 2020.

Details of gift aid claims to be submitted in respect of the period 6" April — 31s! December 2020 are set out in Note 9.

Gift aid attributable to general fund receipts is applied to the General Fund. Any gift aid arising on specific gifts is credited to the relevant fund (Mission, Fabric, Memorial, Rock Café or Pram Club).

2 Specific Gifts

During the year, specific gifts were given by members of the congregation and others to:

During the year, specific gifts were given by members of others to:	the congregation and
	2020	2019
	£	£
Memorial Fund	200	-
	200	=
3 Investment Income
	2020	2019
	£	£
Bankinterest	1,557	1,420

Bank interest arising on designated funds is made available to the General Fund. Restricted funds held on deposit receive a portion of bank interest received based on the average value of the funds held during the year.

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4 Mission Funds

	Balance at 1st Jan	Total receipts	Total payments	Transfers	PCC Allocation	Balance at 31st Dec
	2020					2020
	£	£	£	£	£	£
Mission - Overseas:
Bible Society (Albania)	388	-	(388)	-	-	-
Church Mission Society (Paraguay)	388	-	(388)	-	-	-
Open Doors	-	-	(1,471)	-	1,848	377
Uganda Appeal	-	5,340	(5,640)	300	=	-
Mercy Ships	490	4	(1,475)	-	1,848	867
Jars ofGrace	1,513	2,297	(1,596)	(1,596)	-	618
Luweero and Uganda	1,538	1,426	(5,041)	1,596	1,848	1,367
	4,317	9,067	(15,999)	300	5,544	3,229
Mission — Home:
Church Pastoral Aid Society	388	-	(1,859)	-	1,848	377
Challengers weekend away	-	63	(63)	-	-	-
Royal British Legion	-	5	-	-	-	5
Swindon Youth for Christ	194	-	(929)	-	924	189
	582	68	(2,851)	-	2,772	571
Christian Relief & other charities:
Swindon Pregnancy Choice	194	-	(929)	-	924	189
Swindon Food Bank/Collective	194	120	(929)	-	924	309
TWIGS	91	61	(152)	-	-	-
Willows Trust	194	-	(929)	-	924	189
	673	181	(2,939)	-	2,772	687
Unspent general fund allocations	3,237	-	(930)	12,637	(11,088)	3,856
Total funds	8,809	9,316	(22,719)	12,937	-	8,343
Represented by:
Designated funds						5,846
Restricted funds						2,497
Totalfunds						8,343

The PCC has approved a policy of designating 11% of General Fund collections and offerings to mission work. In 2020 the PCC agreed to support a range of mission ventures under its ‘Seventh Share’ principle — the results of that allocation of giving is shown above in the PCC allocation column.

Mission funds are typically paid quarterly to beneficiaries. Funds collected for Uganda and Tearfund (via the Jars of Grace Appeal) are paid over annually.

Any unspent allocation of General Fund money represents designated funds. All monies given by donors for the above missions have been treated as restricted funding.

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5 Other income from Church activities

		2020		2019
	£	£	£	£
Rental income		8,299		19,076
Coronavirus job retention scheme grant		1,922		-
Fees and charges		911		690
Other income from church activities:
Rock Café	933		3,982
Pram Club	231	1,164 42,226	774	4,756 24,522”

Fees and charges relate to the charges levied for services at the Church as laid down by the Diocese net of sums paid over to the Diocese, leaving the fees attributable to St John’s.

6 Activities directly relating the work of the Church

	2020	2019
	£	£
Parish Share	93,580	88,900
Church running expenses	7,733	7,602
Cost of services	1,820	2,240
Rock café running costs	736	4,268
Pram club running costs	159	553
Postage, telephone and travel costs	2,040	3,227
Building maintenance	6,910	7,910
Events and refreshments	157	1,174
Sunday school	284	898
Courses and publications	203	989
	113,622	117,761

7 Church Management and Administration

	2020	2019
	£	£
Printing and stationery	1,152	1,946
Parish administrator's salary	3,645	6,010
Accountants’ fees	815	912
Bank charges	55	65
	5,667	8,933

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8 Analysis of Funds

Movements in church funds are shown below, the purpose of each fund and the policies set out by the PCC in respect of each fund’s management is provided in the Financial Review on page 10.

	Balance	Total	Total	Net receipts/	Transfers	Balance at
	at 1st Jan	receipts	payments	(payments)		31st Dec
	2020					2020
	£	£	£	£	£	£
General Fund	56,623	130,589	(115,314)	15,275	(14,760)	57,138
Designated funds:
Mission fund	6,918	-	(14,009)	(14,009)	12,937	5,846
Development fund	51,777	-	(3,080)	(3,080)	1,823	50,520
Fabric Fund	3,751	-	-	-	-	3,751
Rock Café Fund	6,443	933	(736)	197	-	6,640
Pram Club Fund	528	231	(159)	72	-	600
House Party Fund	14	-	-	-	-	14
	69,431	1,164	(17,984)	(16,820)	14,760	67,371
Restricted funds:
Mission fund	1,891	9,316	(8,710)	606	-	2,497
Memorial fund	5,841	205	-	205	-	6,046
	7,732	9,521	(8,710)	811	-	8,543
Totalfunds	133,786	141,274	(142,008)	(734)	-	133,052

Transfers from the General Fund, approved by the PCC, comprise:

	General	Mission Fund	Development	Total	Total
	Fund		Fund	Designated	Funds
				Funds
	£	£	£	£		£
To support mission work	(12,937)	12,937	-	12,937		-
To provide for special projects	(1,823)	-	1,823	1,823		-
Totaltransfers	(14,760)	12,937	1,823	14,760		-

The PCC have approved that:

• e 11% of total offerings and collections and gift aid reclaimed should be directed to mission work. The unspent portion of these funds are held as designated funds;

• e An agreed portion of rental income received, (approved by the PCC in March 2020) is designated for the future funding of special projects (such as fundamental improvements to the church building and facilities).

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9 Other Monetary Assets

St John’s Church has calculated its entitlement to Gift Aid in respect of offerings, collections and gifts received in the year. These amounts will be claimed in April 2021 and will be available as follows:

			2020	2019
			£	£
General	Fund		14,161	15,424
Mission	Fund	(restricted)	31	66
Total			14,192	15,490

10 Endowment Investments

St John’s Church benefits from the Jack Richards Endowment Fund which is held on special trust as a permanent endowment such that only the income may be spent. Income arising on the fund is made available on a restricted basis for the fabric fund. The endowment is held in 594 Central Board of Finance Fixed Interest Security Shares and the market value of the holdings as at 31* December 2020 was £X (2019: £973).

11 Tangible Fixed Assets

As set out in the accounting policies (see page 14) consecrated and benefice property of any kind is not included in the accounts as permitted under s.10(2) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are inalienable property listed in the church’s inventory which can be inspected at any reasonable time.

Tangible fixed assets purchased for £1,000 or more in the last five years include:

	i
Multi-media IT system and console	21,085
Kitchen worktops	3,444
Keyboard	1,275
Baptistry and Holy Communion Table	1,605
ColourPhotocopier	3,234

12 Liabilities and Creditors

There were no liabilities and creditors as at 31‘ December 2020.

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13 Remuneration of Trustees

The Trustees neither received nor waived any emoluments during the year (2019: Enil). Mrs S Mortimer (Churchwarden) received a wage of £325 for the period October to December 2020 (2019: Enil) in relation to her work in the capacity of Parish Administrator covering a period of vacancy for that post.

In total 3 Trustees (2019: 3) were reimbursed for travel, subsistence and out of pocket expenses totalling £2,365 (2018: £4,765)

14 Going Concern

The Trustees have reviewed the anticipated performance for a period of at least twelve months from the date of approval of the financial statements and concluded that there is no material uncertainty regarding the PCC's ability to meet its liabilities as they fall due, and to continue as a going concern.

On this basis the Trustees consider it appropriate to prepare the financial statements on a going concern basis. However, the COVID-19 pandemic is likely to have a profound impact on the global economy, and may in turn affect the PCC. The Trustees have considered the impact of this issue on the PCC's current and future financial position (see page 11). The PCC has taken the necessary steps to cover its committed costs for a full year. For these reasons, the Trustees consider that the PCC has sufficient reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.