## **THE ANNUAL REPORT** **FOR THE YEAR ENDED** **31[st ] DECEMBER 2021** **PAROCHIAL CHURCH COUNCIL** **of** **ST. JOHN THE BAPTIST CHURCH** ## **ROWLANDS CASTLE** **Charity Commission Registration Number: 1129918** 1 ## **Reference and administrative information** The Church of St John the Baptist, Rowlands Castle is situated off Redhill Road near the junction of the B2148 and B2149. It is part of the Deanery of Havant and Diocese of Portsmouth within the Church of England. The address of the Parish Office is 120 Redhill Road, Rowlands Castle, Hampshire PO9 6DF (Tel: 02392 410111). The Parochial Church Council is a charity registered with the Charity Commission (number: 1129918). _Vicar_ The Revd Vickie Morgan _Readers:_ Mary Close Chris Hollis Terry Monahan Bob Raley Zoe Skinner _Church Wardens_ Pam Ewing Terry Monahan _Treasurer_ Nick Granger-Brown _Deanery Synod Representatives_ Pam Ewing Mary Close _Elected Members_ Lyndsay Leggatt Phil Leggatt David Mann Carol Milford Alison Myall Valerie Palmer Chris Powne John Skinner Roger Watson Gill Whatley (PCC Secretary to Oct 2021) ## **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 stand for election to the PCC. The PCC has ultimate responsibility for a wide range of matters affecting the Parish including compliance with legislation relating to health and safety, disability discrimination and child protection. There is a Standing Committee to deal with executive and administrative issues and Ministers & Readers meet to plan matters relating to worship. Individual PCC members represent the PCC in various aspects of Church life and report back to the PCC as a body. 2 ## **Objectives and activities** The PCC has the responsibility of co-operating with the Vicar and the Churchwardens in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church and Church Centre. ## **Public Benefit** The PCC has had due regard to the Charity Commission’s guidance on public benefit and in particular to guidance contained in www.gov.uk/publicbenefit-rules-for-charities. Our activities of public benefit included: - Regular public worship open to all - The provision of sacred space for personal prayer and contemplation - Pastoral work - The teaching of Christianity through sermons, courses and small groups - Taking of religious assemblies in schools - Supporting other charities in the UK and overseas - Maintaining a churchyard and encouraging biodiversity in plant and insect species - Maintaining graves of historical interest - Provision of church centre available for use as a meeting place ## **Achievements and performance** During 2021, events and activities continued to be affected by the Coronavirus pandemic. ## **Church Attendance** The number of parishioners on the Church Electoral Roll was 81. Average weekly attendance at Sunday services, when these were possible, was considerably reduced at approximately 35. There were 4 funerals and 4 baptisms during the year. No weddings took place. ## **Parochial Church Council** The PCC were able to meet physically for most meetings during 2021. The significant areas of business addressed have been the finances of the PCC, risk assessments for public worship and adopting safeguarding policies. During the year, the PCC has maintained vigilance over Safeguarding, continued to pay its Parish Share in full, reviewed its budget and ensured that church buildings were risk assessed as Covid restrictions changed. ## **Safeguarding** St. John’s is fully committed to the Church of England’s Safeguarding Policies. The Safeguarding Policy can be found on the parish website and on internal and external church noticeboards. There have been no reports of safeguarding matters in this reported year. 3 ## **Church Fabric and Grounds** Our thanks go to all who helped to maintain the churchyard and flowerbeds throughout the year. ## _Roof Slates_ Six slates were replaced on the roofs of the church and centre as they had slipped out of place. At the same time the builder identified a crack in the mortar above the south aisle. He filled this and the influx of water during storms has been greatly reduced. ## _Ceiling plaster_ There was a fall of plaster from the ceiling in the sanctuary. This area has been closed for safety reasons. ## **Mission Possible** 2021 was a very busy year for us with the Mission Possible House, complicated by various lockdowns and restrictions on how we could meet with our tenants. We started the year with 3 young vulnerable women, two of whom had toddlers. All three of them have since moved on successfully to their own private rentals with Housing Associations. St John's have continued to be very supportive, both to our volunteers, and also financially, providing the TV Licence and Broadband service for our tenants. ## **Communications** ## _Email_ Generic email addresses have been created for the key ministries at Saint John’s. The generic email addresses have been incorporated into the contact information on the website. ## _Church Suite_ The Church is using Church Suite, a widely used administration and planning tool. Church Suite training was given to the volunteer administration team and additionally to the church family. _Website_ (saintjohnschurch.org.uk) Version 2 of Saint John’s website was released on 25th October 2021 incorporating a change of style and removal of the blue background. The calendar from Church Suite was built into the website, accessible from the top-level menu, enabling the church family and the whole parish to find out what’s happening at Saint John’s and in the church centre, selectable month by month. Featured events are highlighted on the front page of the website. These events have included the Christmas, Holy Week and Easter services, the Lent course and the APCM. When available, the sermons from the 10am service are uploaded to the website so that they can be listened to again. Each month the information about the charity of the month is updated. ## **Music/Worship Group** The music group usually played twice a month for the 10 o'clock Sunday service. In December, members of the group were involved in the outdoor carol service on the Village Green. 4 ## **Pastoral Care** ## _Prayer Ministry Team_ Chris Powne leads morning Prayers on Wednesdays at 9:00am in the church. All are welcome to join. An informal Prayer Hour takes place every Monday from 7:30pm by Zoom. The Prayer Ministry Team is available to minister to those in need and it is available to anyone for prayer and support. Ministry usually occurs after our 10:00 o’clock service, but the team is available at any time. Our Website and ChurchSuite have links for prayer requests. We emphasise that all prayer requests are in strictest confidence. ## **Charitable Giving and Mission Support** The Church continued to support the Beacon Food Bank with donations of food. The PCC aims to allocate approximately 10% of its income to our giving mission. During 2021 the following causes received contributions totaling £7,140. |Barnabus Fund|Beacon Food Bank|Church Housing Trust| |---|---|---| |Emmanuel
International|Sovereign World Trust|Mission Aviation Fellowship| |Medaille Trust|Mercy Ships|Quicken Trust| |Release International|St. Luke’s Healthcare|The Toybox Charity| The Charitable Giving Committee supports the probity of the PCC by ensuring that monies are given in line with strict legal requirements and it checks that our charities are Christian, registered with the Charities Commission, and remain in good standing. ## **Small Groups / Home Groups** Despite the difficulties of the last two years, Homegroups have continued to function and continue to be an important part of St John’s family life, with four groups running weekly. Gatherings have taken place online as well as in person throughout 2021 as covid numbers and restrictions have allowed. Meeting online has opened up a new way to include friends who are still isolating and those who have moved to pastures new or live away from the area part of the year. ## **Eco Church** The Eco Church initiative is an ecumenical scheme helping churches to make the link between environmental issues and the Christian faith, and to respond in practical action. It considers how the environment is addressed within Worship and Teaching, Buildings, Land, Community & Global Engagement and Lifestyle. Saint John’s has been awarded the A Rocha Bronze Award for the work it has completed towards meeting this vision. 5 ## **Church School** Revd Vickie led Collective Worship weekly either in school or via pre-recorded videos. She has also supported some year groups on school trips which has allowed her to get to know the children and staff better. We now have a team of children who act as Worship Counsellors and assist in worship. In 2021 we were not able to host the school end of term worship due to Covid restrictions. 6 St John the Baptist Church, Rowlands Castle, Financial Statement 2021 ## **Parochial Church Council of St John the Baptist Church Rowlands Castle** ## **End of Year Financial Statements** **Year ending 31[st] December 2021** Charity Commission Registration Number 1129918 _Page 1_ St John the Baptist Church, Rowlands Castle, Financial Statement 2021 ## **Introduction** The continuing effects of the COVID-19 pandemic have disrupted all activities during 2021, with restrictions on church attendance and social functions not being relaxed until July. Weekly collections and Centre lettings have been affected, although the majority of Pledged giving continues through the Parish Giving Scheme or monthly standing orders. ## **Statement of Financial Activities** ||**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Prior year**
**funds**
**funds**
**funds**
**funds**
**total funds**| |---|---| |**Income and endowments from:**
Donations and legacies
Income from charitable activities
Other trading activities
Investments
Other income
**Total income**
**Expenditure on:**
Raising funds
Expenditure on charitable activities
Other expenditure
**Total expenditure**
**Net income / (expenditure) resources before**
**transfer**
**Transfers**
Gross transfers between funds - in
Gross transfers between funds - out
**Other recognised gains / losses**
Gains / losses on investment assets
Gains on revaluation, fixed assets, charity's own use
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Represented by**
**Unrestricted**
General fund
**Designated**
Building Repair
Mission Possible
**Restricted**
Building Repair
Ceiling Repair Fund
Church Yard Upkeep
Education Fund
Mission Possible
Portable Font & Baptism
St Johns Church School Prize|61,225
50
—
61,275
71,722
4,257
—
—
4,257
2,646
5,526
72
—
5,598
3,364
9
86
—
95
197
3,402
—
—
3,402
—| ||**74,420**
**208**
**—**
**74,629**
**77,930**
4,491
—
—
4,491
—
73,480
702
—
74,183
79,108
6,405
—
—
6,405
7,054| ||**84,378**
**702**
**—**
**85,081**
**86,162**| ||**(9,958)**
**(493)**
**—**
**(10,451)**
**(8,231)**
—
—
—
—
356
—
—
—
—
(356)
—
—
—
—
—
—
—
—
—
—| ||**(9,958)**
**(493)**
**—**
**(10,451)**
**(8,231)**| ||**28,598**
**5,018**
**—**
**33,616**
**41,847**| ||**18,639**
**4,524**
**—**
**23,164**
**33,616**
18,639
—
—
18,639
28,598
—
—
—
—
—
—
—
—
—
—
—
955
—
955
955
—
1,410
—
1,410
1,410
—
23
—
23
20
—
—
—
—
—
—
364
—
364
823
—
770
—
770
807
—
1,000
—
1,000
1,000| _Page 2_ St John the Baptist Church, Rowlands Castle, Financial Statement 2021 ## **Balance sheet** ||**Total funds**
**Prior year funds**| |---|---| |**Current assets**
Cash at bank and in hand
**Liabilities**
Creditors: Amounts falling due in one year
**Net current assets less current liabilities**
**Total assets less current liabilities**
**Total net assets less liabilities**
**Represented by**
**Unrestricted**
General fund
**Designated**
Mission Possible
Building Repair
**Restricted**
Portable Font & Baptism
Ceiling Repair Fund
Church Yard Upkeep
Education Fund
Mission Possible
Building Repair
St Johns Church School Prize
**Funds of the church**|25,933
35,354| ||**25,933**
**35,354**
2,769
1,738| ||**2,769**
**1,738**| ||**23,164**
**33,616**| ||**23,164**
**33,616**| ||**23,164**
**33,616**
18,639
28,598
—
—
—
—
770
807
1,410
1,410
23
20
—
—
364
823
955
955
1,000
1,000| ||**23,164**
**33,616**| ## **Statement of assets and liabilities** ||**General Designated**
**Restricted Endowment**
**This year**
**Last year**| |---|---| |**Current assets - Cash at bank and in hand**
Bank current account -
Bank current account #2 -
CCLA (CBF) deposit account -
CCLA (CBF) Education Account -
Cash in hand -
**Totals**
**Liabilities - Agency accounts**
Agency collections -
**Totals**
**Grand total**|(15,963)
—
22,110
—
6,146
4,397
16,885
—
(14,818)
—
2,067
13,247
17,618
—
—
—
17,618
17,609
—
—
0
—
0
0
100
—
—
—
100
100| ||**18,639**
**—**
**7,293**
**—**
**25,933**
**35,354**
—
—
2,769
—
2,769
1,738| ||**—**
**—**
**2,769**
**—**
**2,769**
**1,738**| ||**18,639**
**—**
**4,524**
**—**
**23,164**
**33,616**| ## **Fund movement by type** ||**Opening**
**Incoming**
**Outgoing**
**Transfers Gains/losses**
**Closing**| |---|---| |**Baptism - Portable Font & Bapt**
Restricted
**Sub-total for Baptism**
**Ceiling - Ceiling Repair Fund**
Restricted|807
—
37
—
—
770| ||**807**
**—**
**37**
**—**
**—**
**770**
1,410
—
—
—
—
1,410| _Page 3_ St John the Baptist Church, Rowlands Castle, Financial Statement 2021 |**Sub-total for Ceiling**
**Churchyard - Church Yard Upkeep**
Restricted
**Sub-total for Churchyard**
**Education - Education Fund**
Restricted
**Sub-total for Education**
**MPfund - Mission Possible**
Designated
Restricted
**Sub-total for MPfund**
**Repair - Building Repair**
Designated
Restricted
**Sub-total for Repair**
**SchPrize - St Johns Church Scho**
Restricted
**Sub-total for SchPrize**
**General - General fund**
Unrestricted
**Sub-total for General**
**Grand total**|**1,410**
**—**
**—**
**—**
**—**
**1,410**
20
86
84
—
—
23| |---|---| ||**20**
**86**
**84**
**—**
**—**
**23**
—
—
—
—
—
—| ||**—**
**—**
**—**
**—**
**—**
**—**
—
—
—
—
—
—
823
122
581
—
—
364| ||**823**
**122**
**581**
**—**
**—**
**364**
—
—
—
—
—
—
955
—
—
—
—
955| ||**955**
**—**
**—**
**—**
**—**
**955**
1,000
—
—
—
—
1,000| ||**1,000**
**—**
**—**
**—**
**—**
**1,000**
28,598
74,417
84,378
—
—
18,636| ||**28,598**
**74,417**
**84,378**
**—**
**—**
**18,636**| ||**33,616**
**74,629**
**85,081**
**—**
**—**
**23,164**| ## **Analysis of income and expenditure** ||||||**Total**|| |---|---|---|---|---|---|---| ||**Unrestricted**|**Designated**|**Restricted**|**Endowment**|**This year**|**Last year**| |**INCOME AND ENDOWMENTS**||||||| |**Donations and legacies**||||||| |0101 - Gift Aid - Bank|44,058|—|—|—|44,058|40,540| |0110 - Gift Aid - Envelopes|2,206|—|—|—|2,206|1,986| |0201 - Other planned giving|2,480|—|—|—|2,480|6,036| |0301 - Open plate collections|2,120|—|—|—|2,120|1,117| |0310 - Blue Moon / Little Fishes|78|—|—|—|78|115| |0320 - Back of Church Donations|40|—|—|—|40|500| |0330 - Donations from Fellowship|—|—|—|—|—|5| |Breakfasts||||||| |0401 - Regular gift days|—|—|—|—|—|—| |0410 - Giving through church boxes|—|—|—|—|—|—| |0501 - One-off Gift Aid gifts|640|—|—|—|640|7,709| |0510 - Gifts of quoted securities|—|—|—|—|—|—| |0550 - Donations appeals etc|50|—|50|—|100|400| |0601 - Tax recoverable on Gift Aid|9,551|—|—|—|9,551|12,813| |0701 - Legacies|—|—|—|—|—|500| |0801 - Recurring grants|—|—|—|—|—|—| |08A1 - Non-recurring one-off grants|—|—|—|—|—|—| |0901 - Other funds generated|—|—|—|—|—|—| |Total|61,225|—|50|—|61,275|71,722| |**Income from charitable activities**||||||| |1101 - Fees for weddings and|4,257|—|—|—|4,257|2,646| |funerals||||||| |1210 - Bookstall sales to promote|—|—|—|—|—|—| _Page 4_ ## St John the Baptist Church, Rowlands Castle, Financial Statement 2021 |objectives
1230 - Church hall lettings -
objectives
Total
**Other trading activities**
0910 - Fund Raising Events
1220 - Bookstall sales - fund raising
1240 - Church hall lettings - fund
raising
1250 - Magazine income - advertising
1260 - Parish magazine sales
1270 - Refunds and Misc Income
Total
**Investments**
1001 - Dividends
1020 - Bank and building society
interest
1030 - Rent from lands or buildings
Total
**Other income**
1310 - Insurance claims
1320 - Surplus - sales of fixed assets
1999 - Holding for unidentified
deposits
Total|—
—
—
—
—
—| |---|---| ||4,257
—
—
—
4,257
2,646
—
—
—
—
—
—
—
—
—
—
—
—
5,368
—
—
—
5,368
3,364
—
—
—
—
—
—
—
—
—
—
—
—
158
—
72
—
230
—| ||5,526
—
72
—
5,598
3,364
—
—
86
—
86
83
9
—
—
—
9
114
—
—
—
—
—
—| ||9
—
86
—
95
197
3,402
—
—
—
3,402
—
—
—
—
—
—
—
—
—
—
—
—
—| ||3,402
—
—
—
3,402
—| |**INCOME TOTAL**|74,420
—
208
—
74,629
77,930| |**EXPENDITURE**
**Raising funds**
1701 - Fees paid to fund raisers
—
—
—
—
—
—
1710 - Costs of applying for grants
—
—
—
—
—
—
1720 - Costs of stewardship
campaign
—
—
—
—
—
—
1730 - Costs of fetes & other events
4,491
—
—
—
4,491
—
1740 - Investment management costs
—
—
—
—
—
—
Total
4,491
—
—
—
4,491
—
**Expenditure on charitable activities**
1801 - Giving to missionary societies
—
—
—
—
—
—
1820 - PCC Charitable Giving Fund
7,140
—
—
—
7,140
6,749
1830 - Giving - relief and
development agencies
—
—
—
—
—
—
1835 - Vicars Discretionary Fund
50
—
—
—
50
—
1850 - Home mission
809
—
618
—
1,427
1,259
1855 - Library & Home groups
materials
—
—
—
—
—
2
1870 - Secular charities
—
—
—
—
—
—
1901 - Stipends quota
—
—
—
—
—
—
1910 - Ministry parish share etc
50,519
—
—
—
50,519
42,039
1911 - Fees returned on behalf of
—
—
—
—
—
100|—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
4,491
—
—
—
4,491
—
—
—
—
—
—
—| _Page 5_ St John the Baptist Church, Rowlands Castle, Financial Statement 2021 |DBF
2001 - Assistant staff costs
2050 - Salary of parish administrator
2101 - Vicars Expenses
2110 - Interregnum - Ministers Fee
2111 - Interregnum - Ministers
Expense
2150 - Vicar's telephone
2170 - Education
2201 - Parish training and mission
2301 - Church running - insurance
2310 - Church office - telephone
2320 - Organ / piano tuning
2330 - Church maintenance
2331 - Cleaning
2340 - Upkeep of services
2350 - Upkeep of churchyard
2360 - Administration
2361 - Photocopier Running Costs
2370 - Visiting speakers / locums
2380 - Young / Messy Church
materials
2390 - Blue Moon Cafe expenses
2401 - Church running - electric
2410 - Church running - gas
2420 - Church running - water
2430 - Church running - oil
2440 - Church running - heating and
lighting
2450 - Church running - flowers
2460 - Church Running - candles
2501 - Magazine expenses
2510 - Bookstall costs
2520 - Hall running - oil
2570 - Hall running - telephone
2601 - Governance costs
examination/audit fee
2701 - Church major repairs -
structure
2710 - Church major repairs -
installation
2720 - Church interior and exterior
decorating
2801 - Hall + major repairs - structure
2820 - Hall + major repairs -
installation
2830 - Hall + interior and exterior
decorating
2840 - Other PCC property upkeep
2901 - New building parsonage
house
2910 - New building house for curate
2920 - New building Church
2930 - New building Hall
Total
**Other expenditure**
2120 - Vicarage Council tax
2140 - Vicarage Water rates
2515 - Kitchen Sundries (Coffee, milk
etc)
2525 - Hall Running - Cleaning
2530 - Hall running - electricity
2540 - Hall running - gas
2550 - Hall running - insurance|128
—
—
—
128
588
7,970
—
—
—
7,970
9,588
96
—
—
—
96
141
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
73
—
—
—
—
—
494
1,062
—
—
—
1,062
1,027
—
—
—
—
—
160
—
—
—
—
—
—
—
—
—
—
—
415
—
—
—
—
—
—
215
—
—
—
215
905
778
—
84
—
862
73
1,838
—
—
—
1,838
654
579
—
—
—
579
777
—
—
—
—
—
—
—
—
—
—
—
13
—
—
—
—
—
—
351
—
—
—
351
400
1,206
—
—
—
1,206
1,181
72
—
—
—
72
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
23
70
—
—
—
70
4
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
516
—
—
—
516
546
75
—
—
—
75
75
—
—
—
—
—
11,817
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—| |---|---| ||73,480
—
702
—
74,183
79,108
—
—
—
—
—
—
201
—
—
—
201
—
—
—
—
—
—
96
1,504
—
—
—
1,504
1,404
967
—
—
—
967
982
899
—
—
—
899
1,181
1,062
—
—
—
1,062
1,027| _Page 6_ St John the Baptist Church, Rowlands Castle, Financial Statement 2021 |2560 - Hall running - maintenance
2580 - Hall running - water
2590 - Hall running - heating and
lighting
2595 - Hall Running - Refunds
2610 - Bank Account Charges
Total|1,477
—
—
—
1,477
1,330
62
—
—
—
62
801
—
—
—
—
—
—
—
—
—
—
—
—
231
—
—
—
231
230| |---|---| ||6,405
—
—
—
6,405
7,054| |**EXPENDITURE TOTAL**|84,378
—
702
—
85,081
86,162| ||| |**GRAND TOTAL**|(9,958)
—
(493)
—
(10,451)
(8,231)| ## **Notes** ## **1. General** The Financial Statements have been prepared in accordance with the SORP 2015 Statement of Financial Activity (SOFA) ## **2. Funds** **Unrestricted Funds** are general funds which can be used for PCC ordinary purposes. **Designated Funds** are unrestricted funds which the PCC has designated for a specific purpose. We currently have no money in designated funds. **Restricted Funds** represent funds given to the PCC for a specific purpose. These funds may only be expended for the specific purpose for which they were given. • The Religious Education fund is for religious educational purposes within the Parish of Rowlands Castle. The fund was used in 2020 for young church activities and was depleted to zero during the year. • The Building Repair Fund was not drawn on for new work in 2021 and has a limited fund left over from the significant activities in 2019. • The Dunning Fund is a collection fund for income from an endowment managed by the Diocese for upkeep of the graves. The income for 2021 was used for church yard upkeep. • The Font & Baptism fund was created in 2016 from money donated in the memory of M. Law & P. Winn for a portable font and provision of Baptism materials. • The Mission Possible fund was created in 2017 to account for gifts, grants and expenses specifically for the Mission Possible housing project. - The Ceiling Fund was created in 2017 to collect donation towards the repair of the church ceiling. ## **Agency Funds** From time to time the PCC collects money on behalf of others. This money is not income of the Church so is collected by the PCC as an agent for the recipient. As such it does not normally appear in the main accounts. The two occasions on which agency collections are made a. Fees collected on behalf of the Diocesan Board of Finance (DBF) and eligible officiants for Weddings and Funerals as laid out in the Diocese fees table; also fees for Organists, Vergers and Sextons as necessary. b. Sequestrated fees relate to the interregnum period prior to the appointment of the new vicar in September 2019. In 2021 the Fees agency account stood as follows ||**Carried over from**|**Collected**|**Paid Out**|**Carried Over to**| |---|---|---|---|---| ||**2020**|||**2021**| |DBF fees|(£1,162)|£906|£437|(£1,630)| |DBF fees|£320|-|-|£320| |(sequestrated)||||| |Verger Costs|£55|£160|£110|£5| |Organist Costs|(£65)|£265|£285|(£45)| |Sexton Costs|(£15)|£1145|£690|(£470)| Note: negative balances in braces () represent money held by the PCC but owed to a third party. _Page 7_ St John the Baptist Church, Rowlands Castle, Financial Statement 2021 ## **3. Fixed Assets** The Church retains the Church Centre Building as its sole fixed asset. Since its acquisition the Church Centre building has been depreciated on a straight-line basis over 50 years. Net book value at 31 Dec 2020 £335,360 Depreciation for 2021 £10,480 Net book value at 31 Dec 2021 £324,880 ## **4. Missionary and Charitable Giving** The Church supports a number of causes using approximately 10% of our Unrestricted Funds. In 2021 the following causes received contributions totaling £7140.00: Church Housing Trust St Lukes Healthcare Beacon Food Bank The Toybox Charity Sovereign World Trust Mission Aviation Fellowship Emmanuel International Mercy Ships Release International Medaille Trust Barnabas Fund Quicken Trust ## **5. Fundraising** Very little fund raising was done during 2021. ## **6. Reserve level** The PCC has agreed that a reasonable cash reserve of £23,000 (nominally 3 months of running costs) should be maintained (PCC Meeting 17 October 2016). Unfortunately, it has not been possible to maintain this during 2021. Contingency reserve available at the end of 2021 is £18,636 general. _Page 8_ INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST JOHN THE BAPTIST CHURCH, ROWLANDS CASTLE-REG.CHARITY1¥40.1129918 I report on the financial statements for the year to 31 December 2021 Res ective res nsibilities of Trnstees attd Examiner The Charity's Trustees are responsible for the preparation ofthe accounts. The Charity's Trnstees consider tbat an audit is not required for this l'ear ullder section 144(2) of the Charities Act (the 2011 Act) and that llldepeodetyt ExaminatioD is needed. It is my responsibility: To examine ibe accouDts Under sectlOD 145 of the 2011 Act To follow tbe pn)cedures laid dowll in the Relleral Direetions giveD by the Charity Commissiou under section 145(5)(b) of the 2011 Acl" and To state whether particular matters hve ¢ome to my *t¢entioll Basis of Inde ndeDt Examiner's Re My examination w•s carried out •¢cordall¢e Jvitb the genernl Directl0115 giveD by the CbArity commi￿10n. An exatnina¢ion includes a revÈew of the accounting records kept by the Charity nd a comparison of the accounts presented with those reeord& It also includes eonsideration or an). unusual items or disclosures in the accounts, seeking explanations from you Is the Trustees ¢0￿CernIng any such D]¥4tte￿. The priK•edures UDdertakeD do not provide 411 tbe evidence th81 would be required ID an audit 2nd consequenily Do opinion is given gs to whetber the accounts pregent 2 "trne and fair view- and ¢be report is limited to those m4tter8 set out in the statement beloTrv. Inde endent Examiner's Statement In ¢OllDeclion with my examination no matter has come to my attention: (l) which gives me reasonable ¢0 believe thal in material respect the reqmirements: to keep aeeounting reeords in accordgnee w'ith section 130 of the 2011 Act; gDd to prepare a¢¢ounts which a¢¢ord wilb the accouDting records attd comply with the accounting requiremeDts of tbe 2011 Act have noi been mel. or (2) to which, in my opinion, attention should be drawn in order to enable * proper understsndillg of the 2¢¢oullts to be rea¢hed. Sandr8 Hodgetts 42 The Green Rowlands C2stle Hants P09 6AB (Bgrclay$ Bank-Ret'd) Dated: 26 April 2022