St John the Evangelist. Woodley Financial Statements of the Parochlal Church Council 2025 Stjohn Accounts l_o PAROCHIALCHURCH COUNaLOF ￿joHN THE EVM4GEUST. WOODLEY I. CONTENTS CONTErirs............................................................................................................................................... TRUSTEES REPORT..-.....................................................-........-........-....................................... . . Aim and Purposes.............._.........................................................-...-........................................ Structure. GOVerrtan￿ and Management...................... Responsibilities of the Parochial Church Council (The Tntstees)............................................................... Public benefit...........................-..........-.......................................................................-..-............................ Stmcture and operdting procedures......-......................................................-............................................ Principle risks and uncertrdinties.....-................-................................................-......................................... Volunteer&......................................................-.................................................................................-......... ObjertNes and Activities......... . .....................................................................................................-........... Worship and Prayer......................................................-............................................. ............................... Deanery Synod................................. .....................-.....-............................................. .............-.................. St John's Churth Centre............................................ Pastoral Care............................................ ............................................................... .................................. Mission and Evangelism.......-.......................................................... ................-.......................................... Financial RevFew...-....-.......-........................... Reserves Policv... ..... .. ....................................................................... ...................................................... Related Party Transactions....................................... ................................................................................. plans for the Future................................-................................................ ... Independent Examinerfs Report to the Tnjstees of the PCC of St John the EvangelisL Woodley........... 10 Administrative Information.............................-............................................... . ...................................... 11 FINANCIAL STATEMEN15................-....-.......-.......-.................................................................................13 statement of ComprehensNe Income...................................................................................................... 13 ststement of Financial Position... .14 Notes to the 2025 financial ststements..... .15 Accounting policies.. .... Incoming Resources........................................ ................. ......................-..........-..................................... 18 Resources used......................................................................................................................................... 19 -15 stsff Costs....................................................................................................... ......................................... 20 Independent auditorfs remuneration........................................ ... Transfer between fund&........................................................................................................................... 21 .20 Fixed assets-tangible assets.......-.....-........-..................................... ....... .............................................. 22 Ixed assets- investments............................................................ ........................................................... 23 Current assets- debtors........................................................................................................................... 23 10. Current assets- investments................................... . .23 PAROCHIALCHURCH COUNaLOFSTJOHNTHE EVANGEUSf. WOODLEY 2025 St John Acciwnts l O 11. Current assets- cash...........-... .24 12. Liabilities- amounts folling due within one year. 13. Analysis of net assets by fund.........-........ 14. Unrestricted funds.. .24 .25 -26 15. Designated funds...-.....-........ 16. Restricted funds..............-.............. .26 .27 17. Endowment fund5.. .28 PAROCHIALCHURCH COUPKILOF ￿JoHN7HE EVANGELI￿, WOODLEY 2. TRUSTEES REPORT 3.1.Aim and Purposes St John's Parochial Church Council IPCCI has the responsibility of Co￿perating with the incumbent, the Reverend Mark Nam. in promoting the whole rni55ion of the Church Ipastoral. evan8elistic, social and ecumenicall in this Parish. The PCC 15 also ￿sponsIble forthe rnaintenan￿ forstjohn the Evangelist Church and associated Church Centre. 3.2.Strurture, Governan￿ and Management l. Responslbllltles of the Parothlal Church C￿n￿l fThe Trustees) The Trustees are responsible for preparing the Trustee< Report and the fin3fKial statements in accordance wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting prartI￿). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financlal year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: Select suitable accounting policies and then apply them consistently Observe the methods and prlnclples In the Charities SORP; Make judgements and estlmates that are reasonable and prudent: State whether applicable accounting stsrrflards have been followed, subject to any material departures dlsclosed and explalned in the financial statements: Prepare the financlal statements on the 8oln8 concern basts unless It Is Inappropriate to presume that the charlty wlll continue in operation. The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 21Th and the Parochial Church Councils (Powers) Measure 1956 as amended. They are also responsible for safeguardin8 the assets of the charity and hence for takln8 reasonable steps for the prevention and detertion of fraud and other irregularities. The Trustee5 oversee and support the Leadership Team, the staff and the members of St John the Evan8ellst Church in their various areas of ministry and are responsible for ensuring that a rep￿sentat￿e (usually the Chairl reports back to the Church members annualty at the APCM along with other ministry leaders. This meetin8 also includes the elettion of new Trustees and is open to all to attend. but only those named on the Electoral Roll or living in the Parish may vote in this matter. A detailed report of ministry activities for the previous twelve months is made available at this meetin& along with copies of the Annual Report and Financial Statements. 2. Public benefft The Trustees have complied with their dirty to have due regard to the guidan￿ on public benefft published by the Charity Commission in exercising their powers and duties. The Charity constitutes a public benefft entty as defined by FRS 102. PAR(XHIAL(>IURCH COIJNCILOF STJOHNTHE EVANGEUSt. woo 3. Structure and operating procedures The Trustees met six times during 2025. During these meetings. the Trustees discussed and prayed about a wide variety of matters induding vision. governan￿. ￿li￿e$, buildings and infrastrurture as well a5 receiving regular reports on financial perfomiance and staffing. The Standing Commtttee meets rough￿ two weeks before each PCC meeting to di5CUS5 the agenda. The PCC agenda typically comprises to following topics- Welcome. opening worship & refiection Present and apologies Minutes of the previous PCC meeting Matters Arising Vicarfs report Church ManaEement Finance report Mission report Churchwarden's report Children & familie5 report Safeguarding report Deanery Synod report AOB Copies ofthe minutes of these meetings are kept by the Secretary to the PCC and may be read by any members of the Electordl Roll upon request. The Trt￿$ delegate some matters to Commrttees. which meet between the full meetings of the PCC. 4. Prlndpje risks and uncertainties The PCC is exposed to risks associated with finance. Safeguardi￿ legislative compliance, buildings and infrastructure. and pastoral oversight. The PCC has a safeguard1￿ Policy and the Trustees appoint a Safeguarding Offi￿r who act as the focal point for Con￿rn> All key stsff and volunteers workirE with children and vulnerable adults are recruited using Safer Recruttment principles and are checked with the Disclosure Barring Service. Clergy receive regular Safeguarding training through the Diocese of Oxford and other staff, volunteers and Trustees also undertake the required Diocesan Safeguarding training. The Trustees have complied with the duty under settion 5 of the Safeguarding arKI Clew Discipline Measure 2016 Iduty to have regard to the House of Bishop< guidance on safeguarding children and vulnerable adults}. Our buildings are insured and maintained regularly to ensure that they are safe and fit for purpose. Key improvements in 2025 have included: general maintenance due to wear and tear and age, particularly repairing the church roof and instslling handrails at the church'5 main entran￿. We have a dearth of volunteers, and this is having an impart on the operation of the church. For example. V￿ only have one Church Warden and he is retiring at the 2026 APCM. Similarly the Treasurerwill be standing down at the same meetin& PAROCHIALaiuRCH COUNCILOF ￿JOHNTHE EVANGEUSt.W(X)DLEY 5. Volunteers Every church is very dependent on its volunteers and Stjohn's is no eX￿ption. The church is very grateful for all the members of the congregation that give their time so generously. The general trend is that the existing volunteers tend to be older and they are often finding it rnore difficult to contribute as much as they previousty did. The absen￿ of volunteers could be mitigated by paid roles. but this will pla￿ fvrther pressure on Stjohn's finan￿5. 3.3.Objectives and Activities Worship and Prayer During 2025 the rhythm of Se￿1￿5 has developed: First and third Sundays have a 8(￿k of Common Prayer communion service now held at 9am instead of 8am On the second and fourth Sunday5 a new family Servi￿ called Bubble Church was initiated during 2025. This seivtce starts at 9am Regular 10am Sunday services are 5ti11 at Ioarn. but now the second and fourth are the only communion services. The Wednesday morning 10am comrnunion Servi￿ has grown to nearly 20 regular attendee5. There is also a weekty Fellowship and Study Group held over Zoom on Wednesday evening5. There is a regular Bible study held on Wednesday (after the communion se￿1￿) and a prayer meeting held over Zoom on Tuesday evenings. The Urdu, Punjabi and Hindi IUPHI fellowship continued their ServI￿S every Sunday afternoon and have now become an official service of St. John's. Several members of that congregation also worship and assist in other services. For example. Rev Richard Christopher has continued his very much appreciated involvement in Sunday and Wednesday serrfices, assisting and leading as required. 2. Deanery Synod The Parish has two representatives vtho attend the meeting5 which are held in various churches in Reading Deanery. Although there are nonrtally six meetings each year in the 2025 there wa5 a seventh= a visitation by the Bishop Mary shortfy after her appointment 3. St John's Church Centre The Church Centre is a resour￿ whtch is both used and appreciated by St John's congregations. It is also an important source of income for the Parish when It is let for a variety of community functions. The letting rates are kept under review. The Church Centre is. like the church. a Grade 2 listed buildinE. This complicates the maintenance and increases the costs of any required work. Pastoral Care The Sunday services are recorded and made available 0Tr4ine and communion is administered at home to PAROCHIALCHURCH COVNCILOFsfJoHNTHE EVANGEUST. WOODLEY those who are now no longer abSe to physically get to St John's. A regular Grief Café 15 run each Tuesday and Saturday to support those In need. Each Friday lunchtime Lunch. Munch and Chinwag provides a meal and friendly environment. It is free but donations are welcome. Donations from these events has provided over £3.IXK) for the church funds. 5. Mission and Ewdngelism The intent is for the Parish to donate IO% of income from donations to charities. The charities supported comprise those with whom we share congregation collertion5 for certain Servi￿5. and also a list which w05 compiled by a sub*roup instituted for the pur￿Se. All charitie5 are approved by the PCC. Those that were supported by sharing Servi￿ collections are: Combat Stress Community Crisis Fund ICCFI JAC Royal British Le8ion Yeldall Manor The additlonal charftles that were chosen are: Care for Children Christlan's Against Poverty Ll rim Oi Foundatlon Berkshire Wildlife Trust Re-lnsplred Samarltans UK SAMSICMS Icomblned in 20101 Stroke Association Tear Fund Yeldall Manor Your People My People IYPMPI St John's also contributed two school govemors to the local Church of England school. There have been two new inttiatives aimed at encouraging families and children to come to St John's: Bubble Church.. thi5 is a short, child-frtendty service that has started to attract a number of new families into St John's. It is run twice a month at 9am before the 10am communion service. Home-Ed Hub: the church is providing its facili￿S for home education families. St John's is the only parish in the Diocese to provide thi5 SQrt of evangelism. It has successfully applied for a Diocesan grant for this work {the 8rant was not received in 20251. 3.4.Financial Revlew The major differen￿5 in income and expendT1U￿ in 2025 compared with 2024 are: l. An linterim) legacy payment of £2￿,C￿ Wds re￿Ived from the estate of Brian Woods. 2. Taking into account the legary the General Fund used was in £9.241 deficit {compared with a £14,234 defictt in 20241. Thi5 was. in parL due to Southlake Crescent being vacant for a couple of months. 3. The regular gNing has increased from last year by about i(r%. PAROCHIALCHURCH COUt4aLoF￿jOHN THE EVANGEUST. WOODLEY Totsl Incomlng Resour￿ and Resources Used 2￿25 £352,549 £158,549 £194.[ Income Expenditure Surpluslldeficitl £157.408 £171,681 -£14,273 Parish General Fund 2024 £149.fA)5 £151.747 -£12,592 -£14.734 2025 £340,969 £135.642 14,568 £190,759 Income Expenditure Transfers Surplus/ldeficit) Restrirted Funds 2025 £11,580 £22,907 £14,568 £3,241 Income £7.803 £19,934 £12,592 £461 Expenditure Transfers Surplus/ldeficit) Total Parish Assets (inc ary changes in property values) 2024 Previous yearfs funds £1.059,097 Net change this year -£2,740 Total funds for the year £1,056,357 2025 £1,056,357 £201.738 £1,258,095 Change in Regular Planned giving S(k Gift aid Planned giving SO- non Gift aid Parish giving scheme GAYEICAF Change £14.755 £1,220 £22,048 £3.299 £41,322 E18,890 £1.374 £22,308 £2.738 £45.310 13% 3.5.Reserves Policy The aim of the PCC is not to generdte signtficant surpluses of income over expenditure or to hold la￿e reserves. A certain level of general reserve does, however. need to be held at each year*nd to counteract the impatt of fluctuations of income and expenditure across the year. It is PCC policy to try and maintain a balan on free reseNes (net current assets) which equates to at least two month< unrestricted payment5. This year this is equivalent to £22.607. The balan￿ of the free reserrfes at the year*nd. consisting of unrestricted and designated funds. was £252.173. The PCC is of the opinion that there is no practical financial risk to the ministry of the parish. Where reserves are held for the longer terni. are pla￿d on deposit. The CBF Church of England Dep051t Fund, which has an ethical investment policy. and gNes higher rates of return than the Chartties Aid Foundation Bank. 15 used for the reserves. 3.6.Related Party Transactions Members of the PCC receNed reimbursement of expenses incurred on beha￿of the Churth. No member received reimbursementstotaling more than £l.CU). There were no other disclosable transactions in respect of PCC members, closefy connerted wtth them or other related parties. PAROCHIALCHURCH COUNaLOFSTJOHNTHE EVANGEUST.WOODLEY 2025 Stjohn AcaxNts I O The total donations made by trustees durin8 2025 was £13.750. St John'5 is providing facilitie5 for young families to worshlp together twi￿ a month on Sunday mornings at a service called Bubble Church. The vicarfs family attend and volunteer at this service and therefore benefit from thls work as well. St John's 15 providin8 facilities for those frdmilies that horne eduGlte their children. sin￿ the vKarfs famity ore also home educated. he benefits from this work as well. St. John's provides facilities for women to attend Motherfs Union once a month. The vicarfs wife attends and speaks on occasion, and therefore benefits from this work as well. The vicals family V￿rshiP at the church, and the thiklren are members of the children's groups. Again, they benefit from thiswork. 3.7.Plans for the Future A primary emphasis for St John's church is the development and encourdgement of children and youth work. To this end we will continue to develop Bubble Churth and Home-Ed Hub. However. we also have secured a grant of £40.LK(J (payable over three years} to support a dedlcated fami￿ worker. The plan is to recruit a family worker durln8 the coming year. For several years the church bells have been silent tecause of deterioration of the bells and particularly the supportln8 brick and stonework. In 2026 it Is planned that these bells will be restored and brou8ht back into operation. To that end there will be a campai8n to raise the £24,(m needed. PAROCHIALCHURCH COUP4CILOFSTJOHNTHE EVANGELisf.WOODLEY 3.8.Independent Examinerfs Report to the Trustees of the PCC of St John the Evangelist. Woodlev I report to the trustees and members of The Parochial Church Council of St John the Evangelist, Woodley Icharity number 11291491 on the accounts forthe year to 31st December 2025. Responsibilitie5 and basis of report As the charitvs trustees* you are responsible for ￿ preparation of accounts in accordance wtth the requirements of the Charities Art 2011 ('the Acy). I report in respect of my examination of the accounts. I have carried out my exarnination under section 145 of the 2011 Act. In carrying out my examination I have followed the D1￿ctionS given by the Chartty Commission under sertion 14515llbl of the 2011 ACL Independent Examinerfs Ststement Since the combined gross income of the charities exceeded £250,IJXI your examiner must be a member of a body listed in section 145 of the 2011 Act. I confi￿￿ that l am qualified to undertake the examination because I am a member of the Institute of Chartered Accountsnts in England and Wales. which is one of the listed bodie5. I have completed my examirtation. I confirni that no matters have come to rny attention in connertion with the examination gtving me cause to believe: accounting records, wtth respect to the charity. were not kept as required by settion 130 of the 2011 Act: or the accounts do not accord with those records: or the accounts do not Comp￿ wtth the applicable requirements conceming the fomi and content of accounts set out in the Chartties (Accounts and Reports) Regulations 21x18 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: or the accounts have not been prepared in accordance with the methods and principles of the Ststement of Recommended Practice for accountinE and reporting by charrties. I have no concems and have come across no other matters in connection wrth the examination to which attention should be drdwn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Dated Rachel Belshaw. MA ACA CTA Hill Top Accounting Ltd Hill Cottage Church Lane Ufton Nervet Reading RG7 4HQ io PAROCHIALCHURCH COUNaLOFsfJoHNTHE EVANGELisf. ￿￿K1DLEy 6. Adminlstrative Infomiation The Parish is in the Reading Deanery of the Diocese of Oxford wrthin the Church of England. It is managed by the Parochial Church Council. which is a body corporate IPCC Powers Measure 1956, Church Representation Rules 20111 and is a Charity regisfered with the Charity Commission. Members of the PCC are trustees of the Charity. Registered Charty Number. 1129449. Registered Address and Church Offi￿. Stjohn's thurth Cottage. St John the Evangelist. Church Road, Woodley. RGS 4QJ Telephone= 0118 969 7956 Email= info 5t'ohn-woodl .com Website." .' www.st"ohnswoodl .com The members of the PCC during 2025 were: Rev Mark Nam Ex Officio Member Icar IPCC Chairl Church Warden Brian Main Elected Deanery Synod Members Anthony White PCC WI￿ Chair David thne Treasurer Electe(I PCC Member5 Gill Adams Matthew Burdett aive P￿5 Janet Cook Mithael Garaway PCC Secretary Pauline Harris nda Isgar Lorna Godwin Until APCM held on 6 April 2025 Emma Kippax Alex Singlrfon From APCM hetd on 6 April 2025 Safeguarding Officer Retired PTO (Priest leadingthe Urdu, Punjabi & Hindi Fellowship) Officèrs not on the PCC Jackie Dunn RthT RKhard Christopher Rev Suzanne Knight Retired PTO Dawn Nicho115 Famity Worker Ipart-time} li PAROCHIALCHURCH COUNaLOF STJOHNTHE EVANGEusf. WOODLEY 2025 Stjthn knrrts l O Independent Auditor Rathel Belshèw. Hilltop kcoUntI￿ Ltd. Hlll Cottage Church Lane. Ufton Ner¥eL Readiw RG7 4HQ Nat West BanK Rea￿lft@ Orade Branch. Reading RGI 2AG CAF Banl 25 ￿ng5 Hill Avenue. Kiw Hill. West Mallln& Kent ME19 4JQ CCLA: One Angel Lane. London. EC4R 3AB Bankers 12 PAROCHIALCHURCH COUPKILOFStXIHN THE EV*￿GEu￿.w(M)DLEy 3. FINANCIAL STATEMENTS 3.1.Statement of Comprehensive Income For the year ended 31 Deomber 2025 Prlor year total funds fvnds lunds funds funds Incomlng Resources Incoming resources from donors Other voluntary Incoming resources Income from Investments Charitable and anclllary trading Le8acles/ grants 64.991 13,874 39B71 22.233 21XI,( 2.939 5.292 2.349 67.930 19,166 42.220 23.233 2LI),( 71.779 18.254 44.674 18.839 3.862 Total Incomlng re54)urtes 340,969 11.580 352.549 157,408 Resources used Grants Activities directly ￿lated to church work Church management and administration 4,908 106,274 24,460 4,915 129,112 24,522 5.396 143,684 22,601 22,838 62 Total rest)urees used 135.642 22,￿7 158.549 171,681 Net Incomlngloutyolng before tran5ter 205.327 -11,327 194.C -14,273 Gross transfers between funds-ln -14,568 14.568 Net Incomlnglou*oing before 8alns I￿1,759 3,241 i94,L￿) -14,273 Other recognlsed 8alns/(losses) Is,oThJ -2.738 12,262 11,533 Net movement In funds 205.759 3.241 -2,738 206,262 -2,740 Reconclllatlon of funds Total funds brought forward Net movement for year Total funds carried foTh¥ard 946N14 41A64 205.759 3.241 1,152,173 44.705 68.479 1,056,357 1,059.097 -2.738 206.262 -2.740 65.741 1.262,619 1,056.357 13 |**3.2.StatementofFinancialPosition**|**3.2.StatementofFinancialPosition**||||| |---|---|---|---|---|---| |**At31December2025**|||||| ||Notes||**2025**||**2024**| ||||£||£| |**FixedAssets**|||||| |Tangible Assets|7||900,000||885,000| |Investments|8||65,741||68,479| ||||965,741||953,479| |**CurrentAssets**|||||| |Debtors|9|14,861||13,005|| |Investments|10|260,439||60,439|| |Cashatbank and in hand|11|26,093||33,046|| |||301,393||106,490|| |**CurrentLiabilities**|||||| |Sundry creditors|12|4,515||3,612|| |**Net currentassetslesscurrentliabilities**|||296,878||102,878| |**Totalassetslesscurrentliabilities**|||1,262,619||1,056,357| |**Totalnetassetslessliabilities**|||1,262,619||1,056,357| |**Representedby**|||||| |**UnrestrictedFund**|14/15||1,152,173||946,414| |**RestrictedFunds**|16||44,705||41,464| |**EndowmentFunds**|8||65,741||68,479| |**Fundsof theChurch**|||1,262,619||1,056,357| PAROCHIALCHURCH COiIPKILOFSTJOHNTHE EVANGEUST.WOODLEY 3.3.Notes to the 2025 financial statements l. Accounting poliaes Basis offinancial statements The financial statements have been prepared in accordan￿ with the Church Accounting Regulations 21x16 together with applicable accounting standards and the FRS102 SORP The financial ststements have been prepared under the htstorical cost convention ex￿pt for the valuation of investment assets. which are shown at marketvalue. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include accounts of church groups that owe there main affiliation to another body. nor those that are Informal gatherings of church members. Fund accountlng Endowmentfvnds are funds. the capital of which must be maintsined: onW income arising from investments of the endowment may be used eitheras restrirted or unrestricted funds depending upon the purpose for which the endowment vms established. Restrictedfunds represent lal income from trusts orendowmentswhÈch may be expended only on those restricted objects provided in the tenns of the trust or bequest. and (b} donations or grants received for a specific objert or invtted bythe PCC for a spectfic obptt. The funds may only be expended on the specific object for which they were wven. Any balan￿ remaining urtspent at the end of the year must be carried forward as a balance on that fund. The PCC does not usually invest separdtety for each fund. Where there 15 no separate investment. interest is apportioned to individual funds on an average balance basis. Unrestrirtedfunds are general funds which can be used by the Pccordinary purFK)se. Deslgnated funds are general fund5 Set aside ty the PCC for use in the future. Projett funds are designated for particular projects for administration purposesonly- DesiEnated funds remain unrestricted and the PCC will move any surplus to other general funds. Incoming resources Planned givin& collecttons and donationsare ￿OgniSed when re￿IVed. Tax refunds are recognised when the incomlng resource to whith they relate is receNed. Grants and legacies a￿ accounted for when the PCC is legally entttled to the amounts due. Dlwdends are accounted forwhen receivable. interest 15 actrued. All other income is recognised when wt is receivable. Al incomirg resour￿5 are accounted for gross. Resources expended Grants and donations are accounted for when poid overorwhen awarded. rfthat award creates a binding or construct5ve obligation on the PCC. The dI0￿san parish share is accounted forwhen due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when rt Is incurred and is accounted for gross. F￿eda￿ets Consecrated and benefice property is not included in the accounts in accordan￿ with section 1012la and Icl of the Charities Act 2011. Moveable church furnishirEs held by the WThrand churchwardens on specffic trust for the PCC and which require a faculty for disposal are inalienable property. listed in the church's inventory, which can be inspected lat any reasonable timel. For anythirg acquired priorto 2(￿ there i5 insufficientcost infomation available and therefore such assets are not valued in the financial statements. Subsequentty no individual item had cost more than £l,IJXI so all such expendtture has been written off when incurred. 15 PAROCHIALIJIVRCH COVNCILOFSTJ(AINTHE EVANGEUST.WOO Equipment Used within the church premises is depreciated on a stsaight4ine basis overfouryear& IndNidual items of equipment costing less than £3.(KK) are written off when the asset is acquired. Investments are valued at market at 31 De￿rn￿r. Penslons A defined contribution pension scheme is operated. contributions are charged to the staternent of comprehensive income as they become payable. Church Workers l>eMion Fund (CVIPF) Draft FRS102 WordinE- Detember 2025 Year End St John the Evangelist participate5 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 sertions: the Defined Beneffts ScheTne 2. the Pension Builder Scheme, which has two subsertion5." a deferred annuity section known as Pension Builder Classic and. a cash balan￿ 5ertion known as Pension Builder 2014. Pension Builder Scheme Both sections of the Pension Builder Scheme are classed as defined benefft schemes. Pension Builder aassic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and revIev￿d bythe 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 provFde 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 otherfactors. The account. plus any bonuses declared is payable, unred￿￿d. 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 rnulti*mployer scheme as described in Settion 28 of FRS 102. This 15 because it is not possible to attribute the Pension Builder Scheme's assets and liabilities to specific employers and means that contribLrtions are accounted for as rfthe Scheme were a defined contribution scheme. The pensions costs (including life coverl charged to the SOFA in the year are the contributions payable {2025: £1.021. 2024= £9911. A valuation of the Pension Builder Scheme i5 carried out On￿ every three years. The most recentvaluation was carried out as at 31 De￿rnber 2022. For the Pension Builder Classic section. the valuation revealed a surplu5 of £34.8rn on the ongoing assumptions used. At the most recent annual review effectNe l January 2026. the Board chose to grant a discretionary bonus of io% to both pensions not yet in pa￿ent and pensions in payment in respect of SeN1￿ prior to April 1997: and a bonus on pensions in payment in respect of post April 1997 service so that the pension increase was also l(PA (where usually it would be calculated based on inflation up to an annual cap of 5% for pensions in payment in respect of service prior to April 21￿6 and 2.5% for pensions in payment in respect of se￿iCe post April 2(X)61. This followed irnprovements in the funding position over 2025. There is no requirement for defiat 16 PAROCHIALCHUR(H COUNaLOFSTJOHN THE EVANGEUST, WOODLEY payments at the current time. For the Pension Builder 2014 sertion. the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirementfor deficFt payments atthe currenttime. The Church of England Pensions Board has aEreed that some employers could use assets in the DBS of the CWPF in lieu of COntrib￿S0nS to Pension Builder class￿ andlor Pension Builder 2014. You will see this information on your DBS ststement which will be sent separntely.The next valuation is due as at 31 De￿rnber 2025. The legal structure of the scheme 15 such that tf another employer frdils, St John the Evangelist could become responsible for paying a share of the failed employerfs pension liabilitie5. 17 PAROCHIALCHURCH COUNaLOFsfJoHN THE EVANGELI￿. WOODLEY 2025 StAykn Acco￿￿ l O 2. Incoming Resources 2025 2024 Totsl Funds funds funds fvnds funds Incoming resources frorn donors Planned giving Sl> Gift aid Parish giving scheme GAYE/CAF Stripe Planned giving SO- non Gift Aid One off Gift Aid gifts One off non Gift Aid gifts Plate Sundry donations 18,890 22.308 2.738 5.958 1.374 3.470 1.775 7,106 1,372 64,991 I8.8￿) 14,755 22.308 22,048 2.738 3,299 6.(￿1 3,065 1.374 1.220 5.436 18.225 1.875 1.085 7,106 5.309 2.142 2,773 67.930 71,779 103 1.966 i( 770 2.939 Other voluntsry incoming re50urce5 Appeals- Gift Aid Appeals- non Gift Lunch. Munch & Chinwag Tax recovered on Gift Aid 1.350 520 3.010 412 1.350 520 3.010 14286 19.166 750 13,874 13B74 14.304 18.254 5.292 Income from investments Interest Dividends Rent- Caldbeck Drive Rent- Southlake Crescent 2,971 3,417 3.846 I,￿3 1.858 21.420 18.955 15,480 20.015 42.220 44.674 1.903 21.420 15.480 39.871 Income from charitable and ancillary tradi Fees-wedding Fees- funeral Hall lettinES Flowerfund Toddler group Fund Raising 2.349 374 2.671 17.673 374 2.671 17.673 952 1.620 14.722 20 383 1.142 18,839 620 620 1.895 23.233 895 22.233 Income from non dMritsble trnding Legacies Grant 21X).C 0 2[￿,c 3.862 3.862 2CK).IJJ) 0 2CQ.(Krf) Totsl Incoming ReSoU￿eS 340.969 11,580 0 352.549 157,408 l. This includes £1.(￿ contributed by the St John's Art Group. 18 PAROCHIALCHURCH cOUP4aL0F￿j0HNTrfE EVANGEUST.W(X)DLEY 3. Resources used 2025 2024 fvnds funds fv¥Mk funds Total fvnds Grants Overseas mission Home missions Secular charitie5 4.680 469 247 2.376 1.032 1,032 4,915 5,396 Actlvltles dlrectly related to clwrch work Parish share Vicar's working expenses Visiting clergylspeakers OUt￿ath Youth group Church maintenan Church Cleaning Church insurance Upkeep of services Upkeep of churchyard Church heat. lighL water Hall maintenan Hall cleaning Hall insurance Hall heat, light. water Flowers. Ladies. Contart Toddlers 8 Caldbeck Drive 49 Southlake Crescent Audio visual Building works Community Crisis payments Fund Raising Christmas tree festival 63.342 2.730 63.342 2,924 60.389 1,803 3,125 168 17.034 1.410 1.690 3.430 1.978 16,855 8.522 1.809 2,132 2.251 4.005 261 114 8.804 4,970 1.345 194 1.462 2.649 17.959 1.726 1.397 3.355 17.058 14 1.712 1,397 3.355 1.279 318 6.360 318 6.360 1.406 1.614 2.212 8.(W6 1,614 2.212 8.046 3.249 3.249 2.857 3.2fA) 9EAJ 6,117 750 347 492 143.684 I￿.274 22.838 0 129.112 Church management and adminislration Office supplie5 and sundry expendwture Telephone and broadband Computer and software Governan￿ costs Salarie5 Bank charges 3.411 3,411 907 2.266 619 17,155 164 24.522 0 158.549 1,610 1.024 2.394 788 16,667 118 22,601 171,681 2,204 619 62 17.155 164 24,460 135.642 62 22.907 Totsl outgolng resources 19 PAROCHIALCHURCH COUNaLOF ￿j0HNThE EVANGE￿￿. WOODLEY The parish share payable by Stjohns Church for 2025 Twas £67,86512024 £62.2081. This was reduced by a rebate of £4.523 and a contingency retum of £0 for 202512024 the rebate was £1.819 and the contingency return was £01. resutting in a net share per accounts of £63.342 (2024 £60.3891. 4. Staff Costs Administr*or 16,835 16.250 Youth Worker 14,646 14234 Pension contributions linc lrfe c￿er) IA121 991 32.502 31575 During the year the PCC employed two part-tirne administrators and families, V￿rker for Stjohns Church and a cleaner for St John5 Centre plu5 the Vestry. The staff costs a￿ve are included under salaries and that of the cleaner which is included under hall and thurch cleaning costs. 5. Independent audltorfs remuneration The independent auditorfsestimate for audttingthese accounts is £3(Kl. 20 PAROCHIALaiuRCH COuNCILOF￿j0HNT￿E EVANGEusf. WOODLEY 6. Transfer between funds 2025 Unrestricted fvnds funts funds funds General Designated Mission .320 6.320 -6,970 6,970 Church building Dais Fund 1.410 -1,410 240 -240 Reorder Fund -240 240 Youth Fund -15.387 15.387 -14.4 14,460 Renovation of Upper R￿M Christmas Tree Festival 68 -162 162 Bubble Church -524 524 Home Education Fund Palmer Endowment 526 -526 513 -513 Trebble Endowment 1.377 -1.377 1,345 -1.345 -21.696 7.128 14.568 -18.392 6.970 11,422 21 PAROCHIALCHURCH CoUNaL0F￿JOHN THE EVANGEusf, WOCKILEY 7. Fixed assets-tangible assets Freehold Flxture land & Plant & ffttings & buildings machinery equipment Totrl Revalued cost at l January 2025 885.1 885.C Revaluation 15,ClXI 15.oc Disposals At 31 December 2025 Depreciation At l January 2025 Provision for year on disposals At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 Fixture. fittings and equipment includes items given to the PCC attheir estimated value at the date of the gift. All assets, ex￿pt land and buildings. purchased priorto 1993 have been deemed to have no current value and have not, therefore been included within tangible fixed assets. In orderto conforni with FRS102 SORP the freehold land and buildings have been subjected to an interim revaluation. The Church has not been included lin accordance with The Charities Act 2011 Section 10121 sulF 5ectionlcl as it is a consecrated building and the Church cent￿ has not been included because of its age and lack of ownership. The houses have been valued this year by the local managing a8ent resulting in an increase of £15,IKK). Current Value Insurance Value 8 Caldbeck Drive 465.IXK) 340.555 49 Southlake CreS￿nt 435.(KKJ 351.616 St Johns Church Centre 3.660.OCK) St Johns Church 14,630.CiKI 18.982.171 22 PAROCHIALCHURCH COUNaLOFSTJOHN THE EVANGEUST. WOODLEY 8. Fixed assets- investments The investment assets of the Parochial churth Council consist of two endowments invested in income shares in the CBF Church of England Investment Fund. The capital is perpetual. vthich mean5 it cannot be spent Unrealised Gain Current Year Number Owil capiial shares (Pery￿tUall unrealised Value at Gains OII0112025 Value at 3111212025 Palmer Charity 818 18.24S 18.914 -756 .158 Trebble Bequest 2.143 22.719 26,846 49.565 -1,982 47.583 23.388 45,091 68.479 -2.738 65,741 9. Current assets- debtors 2024 Income tax recoverable 8.(X)3 9.257 other 6.858 3.748 14,861 13,IX)5 10. Current assets- investments 2025 2024 CBF C of E De￿51t Fund 260.439 60.439 The Central Board of Finan￿ ICBF) Church of England Depost Fund has earned an average interest rate of 4.28% throughout 2025. The interest has been held in the General Fund in the appropriate restricted and designated funds and has been allocated on a pro rats basis. The funds held at 31 December 2025 were: Church Cerrtre Dai5 Fund ￿e￿ed with ReorderFurwJ 50.439 General FurKI 2(x).c￿j 2fA).439 23 PAROCHIALCHUR(11 COUNaLOFSTJOHN THE EVANfjEu￿. WOODLEY 11. Current assets- Cash 2024 Cash at bank and in hand St John5 CAF Bank Account 26.028 32,931 Natwest Cash in Hand 65 65 Youth club cash in hand Total Cash at bank and in hand 26,093 33.1)46 12. Liabilities: amounts fallin8 due wlthln one 21Y15 Deferred Income 1667 Other creditors 4.515 1.945 4.515 3.612 24 PAROCHIALCHURCH cOUNaLOF￿JoHNTNE EVANGEusf, WOODLEY 13. Analysis of net assets by furbd funds funds Funds fund5 nds Fixed Asset Property Fixed Assets Investment 65.741 65.741 Debtors 14.861 14.861 Deposit Account Cash at Bank and in Hand 21XJ.(MXJ 50.439 iO.(KKJ 260.439 -136.507 I27￿5 34,705 26,093 Sundry Creditors 4.515 4,515 73.839 1,078.334 44.705 65.741 1.262.619 2024 Unrestrirted Designated Restricted End(Mment Totsl funds fvnd5 Funds funds funds Fixed Asset Property 885.(XX) 885,C Fixed Assets Investment 68.479 68,479 Debtor5 13.(X)5 13,CN)5 Dep051t Account Cash at Bank and in Hand 50A39 io.( 60,439 -94.715 96.297 31.464 33,046 Sundry Creditors -3.612 -3,612 -85.322 1,031,736 41.464 68.479 1,056,357 25 PAROCHIALCHURCH COUP4aLOF sfJoHNTHE EVANGEUST. WOODLEY 14. Unrestrirted funds Unrestricted funds represent assets available to be used at discretion of the Parochial Church Council for fvrthering the mission and vision of the Church. St Johns Church Main Fund 20Z4 Fixed assets 885.CKK) Deposit account Bank and Cash Balance 250,439 50,439 -8.612 1.582 Net Current Assets 10.346 9.393 1,152,173 946.414 General Funds 73.839 -85.322 Designated Funds 1.078334 1.031,736 1.152.173 946.414 15. Designated funds Outgoing Balance at Balan￿ at 0110112025 resources revaluation Transfers 3111212025 Legacies Toddlers 50.729 50.729 269 -203 696 Mission 15.713 4.776 6,320 17,257 Fresh expression fund Christmas Tree Festival 507 507 931 -1.215 Bubble Church 31x1 -824 524 Flowers 20 20 Propertie5 fund Properties fund - Houses 885,1)Xl 15.(KKI 9CKJ,QXIO 79.518 36, -7.293 109,125 1.031.736 38,781 -14.311 22.128 1.078.334 The Mission fund arises from the tithe on general giving and enables a commitmentto provide regular support to missions partner5. Any surplus is d￿ribUted on a discretionary basis. 26 PAROCHIALCHURUI cOUNaLOF￿J0HN THE EVANGEusf. WOODLEY 16. Restricted funds Restritted funds represent assets gNen to the Parochbal Church Council for a particular purpose and the funds cannot, and must not. except by the specific legal crtteria. be used for any other purpose. The Parochial Church Council has several restrirted fvnds. their movement overthe past year were: Balanceat Inc(mry (Xrt8¢ilVJ Balance at 3V1212025 Church Buildings Church Centre L136 13355 13.578 Audio )fLsual -171 Youth Fund L667 -17￿54 15387 Chair Fund Flower Fund 265 265 Reorder 23,￿1 -1124 22.597 Silvenvare 730 730 CommunityCrisi5 959 359) Renovation of Upper R￿M Vicars Fund 375 371 Kitchen Irj) Organ Loft Home Education Fund 750 750 267 -1.351 Bells Restoration Fund 2.450 2,450 Friends Palmer Endowment FUTh 526 -526 Trebble Endowment Fund 1377 -1.3TI 41,464 IL -22.9)7 14,568 44,705 27 PAROCXIALCHVRCH COUNCILOF ￿JoHN7HE EVANGEUST.WOO 17. Endowment funds The Par(￿hla1 Church Counal has twoendowmentfurnts: The Woodley Charity of Susanna CarolirFe Palmer-thi5 15 a permanent endowment which require5 the income to be spent on mairtaining the parish church. The Mrs. M Trebble BeqUeSt-th￿ is a pernianertendowment. received in Ortober 1998, which requires the incowne to be used forthe repair. Preservation and Mailltenan￿ of the parish church and its fittings and monuments. Dlvldend income Palmerchartty Trebble Bequest 526 513 1.377 1.345 1.903 The fdpital values of the endowments a￿ shown in note 8 and the dp4idend5 receNed a￿ held in the restrirted Palmer Endowment Fund and theTrebble Endowment Fund respectively 28