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2021-12-31-accounts

Charity Registration No. 1131574

ST JOHN THE EVANGELIST

MEADS, EASTBOURNE

TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE LEGAL AND ADMINISTRATIVE INFORMATION

Incumbent The Revd Giles Carpenter
Charity Number 1131574
Principal Address St John the Evangelist Church
St Johns Road
Eastbourne
East Sussex
BN20 7ND
Website www.stjm.org.uk
Independent Examiner Mr Michael Neilan
Price & Company
30-32 Gildredge Road
Eastbourne
East Sussex
BN21 4SH
Bank CAF Bank Ltd
Kings Hill
West Malling
Kent
ME19 4JQ

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE CONTENTS

Page
Trustees' Annual Report 1 - 7
Trustees' Responsibilities 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12 - 25
Statement of financial activities 2020 AP1

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their report and accounts for the year ended 31 December 2021.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

Objectives and activities

Our aims and purposes as a charity

The PCC has the responsibility of co-operating with the incumbent, the Revd Giles Carpenter, in:

The PCC has responsibilty for the financial affairs of the Church and for the repair and maintenance of the Church fabric and the Parish Hall.

What we planned to do to achieve our charitable objectives

When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission's Guidance on public benefit and in particular the specific guidance on 'charities for the advancement of religion'.

For 2021 we discussed and planned the following objectives and activities to fulfil our aims:

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021

What we achieved and how we affected beneficiaries' lives

Attendance at worship

2021 was a year when we began to meet again in church after a series of lockdowns, whilst continuing to provide live streaming of services to ensure that those who were not ready to return to meeting in person could continue to access church life.

It was wonderful to be able to meet again regularly in person, albeit we continued to practice the wearing of masks in line with guidance. Despite this constraint, worship of the Lord was heart-felt and spirit-led!

St John’s meets to worship not just on Sundays, at 8am (BCP) and 10am (Contemporary Worship), but across the week. We have continued to meet online for prayer on a daily basis Monday to Friday, as well as regular Prayer Plus on Saturday mornings. We have seen growing numbers of people come to Midweek Communion on a Wednesday, which once a month has sung worship. We took the decision to not reinstate the Sunday 11.30am service when coming out of lockdown, as numbers attending this service had dwindled. We have however re-introduced Evensong on the fourth Sunday of the month.

There are 228 persons on the church electoral roll. Average weekly attendances since starting to meet again in person have been 129, so we still have a way to go to build numbers back to where they were pre-Covid. We have however seen many new people, young and not so young, come to see St John's as their place of worship and there is a strong sense of the Holy Spirit's presence and blessing at our meetings.

The church family welcomes visitors from within as well as outside the parish boundary. Visitors attend by personal choice and it is our great pleasure to welcome anyone from all walks of life to take part in the life of the church. We contend that voluntary attendance to worship the Lord Jesus Christ is a major demonstration of the public benefit of our activities.

In July Mark Edwards, who had been our Worship Leader for nine years, decided to cease his service to St John's in order to have more time for his very busy and wide ranging music career. Julie and Neil Costello also decided to leave at this time. We are enormously grateful to Mark, Neil and Julie for the tremendous blessing they brought over this extended time period.

Since that time, we have been blessed by the leadership shown by Clem Jackson and Malcolm Preece, joined by new and older members of the worship band. Their contribution has been truly spirit-led and the whole congregation owes Clem and Malcolm a debt of gratitude for taking on this role while we seek a new, permanent Worship Leader.

Teaching, baptising and nurturing new and existing believers

We continue to see more members of the church family involved in leading and participating in aspects of worship, which demonstrates the diversity of talent at our disposal. We continue to seek to extend the opportunities for the exercise of ministry and gifts within the life of our community. The second part of our Mission Action Plan is 'more invited into communion'. We want to build upon the foundation of welcome by encouraging a culture of invitation for everyone to experience intimacy with God through our worship and witness.

A key element in the area of nurturing faith and discipleship is Life Groups, which meet regularly on a weekly or fortnightly basis. There are currently 8 active Life Groups with around 100 members, which meet both in person and online. One Alpha course ran during the year led by Pete and Judy Stone, with further courses planned for 2022.

The easing of Covid restrictions meant that we were able to re-start Open the Book teaching in our linked school, St John's CofE Primary. Volunteers from St John's have tremendous fun bringing the Bible to life for St John's pupils, nurturing their understanding of what it is to be a follower of Jesus.

The above aspects of church life and our Mission Action Plan echo the Diocesan Vision for Growth for the next five years - being more open, more engaged and more converted to Jesus Christ.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021

Provision of church buildings for people to enjoy

In the past year we celebrated 4 weddings and were able to support 29 funeral services, most being services for members of our church family.

In the second half of 2021 we were able to re-start both Lunch Club and Scrabble Club in the Jubilee Hall and Coffee-Pot Plus at the Parish Hall, which offers food, friendship and activities to older people in the parish each Friday. We also held a small number of Connexions teas at the Vicarage, specifically for those new to the church and/or faith. Monthly Men's Breakfasts took place, both online and then in person when this was allowed, with a range of interesting speakers.

The Parish Hall, situated in Meads Village, was able to start taking group bookings once again. This built gradually during the year but is still below pre-Covid levels of activity.

Provision of pastoral care for people living in the parish

Pastoral care is headed by Revd Jill Preece. This is an area which has continued to develop strongly in St John's, with a well established pastoral care team on hand to pray alongside people on a Sunday and at midweek services, as well as a group of 'Prayer Warriors' who meet fortnightly to pray for those in need. The clergy team has continued to visit and support those in the parish who are living on their own or who are sick.

We continue to support both financially and with volunteers the Linking Lives Eastbourne charity, which was formed in 2016 with the assistance of other local churches to provide a befriending service to the lonely. Linking Lives has seen substantial growth both in volunteers and beneficiaries across Eastbourne as a result of the pandemic.

Provision of tangible support to the poor and needy

The church family at St John’s continues to be generous in its support of Eastbourne Foodbank, as well as giving support to Matthew 25 Mission. St John's is a standby facility for the Winter Night Shelter, providing a place of warmth and comfort for those who are homeless, although its services were not needed in 2021.

St John's and St Michael's Apostolic Partnership

The partnership that St John's established during 2020 with St Michael and All Angels in Upperton came to full fruition in 2021, with the licensing of Revd Ben Sleep, formerly St John's Curate, as Priest in Charge in November, taking over from our own Revd Giles Carpenter, who had been interim Priest in Charge for a 12-month period. A small number of families have moved from St John's to St Michael's as part of the plan to renew and build its congregation and we are also providing some financial support for a 3-year period. Great things are starting to happen at St Michael's and its church attendance has almost doubled in a 12-month period. It is fulfilling the vision that we had at St John's when inititing this partnership, to be a blessing to another parish in Eastbourne.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021

Other charitable giving

The income from the Duplex Bequest amounting to £Nil (2020: £620) is included in the sums given by the PCC. A total of £14,200 (2020: £15,240) was given to 11 local and overseas charities as detailed in note 4 to the accounts.

The parish magazine is published twice each year and is distributed free to all households in the parish. This helps to maintain links between the church family and those who have not yet come to see St John's as their spiritual home.

Financial Review

Incoming and outgoing resources

The total receipts on unrestricted funds were £325,894 (2020: £290,617) and are detailed in the Financial Report. Restricted income of £3,063 took total incoming resources to £328,957 (2020: £324,375). Planned giving through envelopes and banker’s orders dcereased by 4%.

The church was fortunate to receive legacies during the year totalling £111,216 (2020: £100,000). These have been placed in separate designated and restricted funds.

The hire of the Parish Hall continued to be affected by the lockdown, with income increasing from £4,923 in 2020 to £9,389 in 2021.

The main expenditure items were the Parish Share, wages and Church and Parish Hall running costs.There was some additional equipment purchased during the year to enable online services to be broadcast.

Overall there was a surplus of £50,987 (2020: £81,745). The surplus was due to the legacies received.

Sharing the ministry costs of the Diocese of Chichester

The largest expenditure of the PCC was the sum of £74,304 (2020: £74,040) paid to the diocese for our share of all churches’ Parish Ministry Costs and church insurance incurred by the diocese. This amount covers the housing, stipend and pension costs of the clergy and also a standard sum for diocesan central costs, clergy training and a contribution to national church funds.

Currently, the church is meeting 100% of the costs allocated to this church. It is important to note that approximately 80% of the total paid relates directly to the clergy costs of this parish, the remainder being the shared costs of the Christian family throughout the whole Church of England, including assistance towards the upkeep of churches less able to manage than ourselves.

Staff costs

Due to the Covid-19 pandemic, staff have worked on adjusted hours as required and two members of staff were furloughed for several months. One member of staff is currently on part-time furlough.

The church received £4,644 (2020: £8,790) from the Government via the Coronavirus Job Retention Scheme (CJRS).

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021

Financial Review (continued)

Repairs to the fabric of the church building

During 2021 we were able to effect repairs to the flat roof on the south side of the church, for which a repair provision had been made in our accounts. We made the decision to improve accessibility by automating the main entrance doors and those leading from the church to the Jubilee Hall. Plans are also being made to replace the Cloister windows and to improve the acoustics in church. All of these works require a Diocesan Faculty and this is in progress, with a view to carrying out these works in 2022.

Reserves Policy

It is the policy of the PCC that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month's unrestricted expenditure against unforeseen situations.

It is PCC policy to invest temporarily surplus general funds with the CBF Church of England deposit fund, returning proportionately these funds to our current account, as they are needed to pay day to day bills.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE STRUCTURE, GOVERNANCE AND MANAGEMENT OF THE CHARITY

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011.

Its governing document is the Parochial Church Councils (Powers) Measure 1956.

During the year the following served as members of the Parochial Church Council:

Charity Number 1131574
Incumbent The Revd Giles Carpenter (Chairman)
Curate The Revd Ben Sleep
Assistant Priest The Revd Jill Preece
Readers Mr Jorj Kowsun
Mrs Sarah Hassell
Mrs Catherine Butcher
Mr Nicholas Pendry
Wardens Dr John Caroe
Mrs Maggie Gibson
Mr Tony Mottram Retired 20 April 2021
Miss Diana Guthrie Retired 20 April 2021
Deanery Synod: Mr David Scott-Ralphs (Vice Chairman)
Miss Sally Scott-Ralphs
Mrs Catherine Butcher
Miss Diana Guthrie
Elected Members Mrs Debbie Canning
Mr Ian Chisholm Resigned 15 November 2021
Mr Martyn Delamere
Mrs Phyllis Hall Retired 20 April 2021
Ms Gilli Howarth
Mr Clem Jackson
Mrs Janet Jackson
Mr Matt Kuchta
Ms Myrtle Martin
Mr Ian Pinder (Treasurer)
Mrs Julia Pinder (Secretary)
Mrs Judith Stone

Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent/priest-in-charge, curate, lay readers licensed to officiate in the church), the churchwardens and members of the Deanery, Diocesan or General Synods and up to 15 members of the Church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE STRUCTURE, GOVERNANCE AND MANAGEMENT OF THE CHARITY

The PCC operates through two committees to oversee various aspects of the Church's corporate life, which are:-

Standing Committee

This is the only committee required by law. It has the power to transact any business of the PCC between its meetings, subject to any direction given by the full PCC.

The Standing Committee also undertakes the function of a Finance Committee by monitoring the Church's finances and proposing actions to be taken to preserve the funds.

Parish Hall Committee

The committee has responsibility for hiring out the Parish Hall and maintaining the property.

Various teams exist, comprising members of the PCC and others, to further the work of the Church and report their efforts and proposals to the PCC where decisions are taken.

This Trustees' Annual Report was approved by the PCC and signed on their behalf by The Revd Giles Carpenter, PCC Chairman.

Giles Carpenter

Date: 12 April 2022

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2021

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the Accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Accepted Accountancy Practice).

The Law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial period 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 those accounts, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE INDEPENDENT EXAMINER'S REPORT TO THE PCC OF ST JOHN THE EVANGELIST

I report on the accounts for the year ended 31 December 2021, which are set out on pages 10 to 25.

Respective responsibilities of trustees and independent examiner

The charity trustees are responsible for the preparation of the accounts. The trustees consider that 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. I am qualified to undertake the examination by being a qualified member of The Chartered Institute of England and Wales.

It is my responsibility to:

Basis of independent examiner's report

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 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any 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

Since the gross income for the year exceeds the amount provided for in Section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of the Act and that my qualification is as shown below.

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

Michael Neilan Chartered Accountant Dated: 25 April 2022

Price & Company 30-32 Gildredge Road Eastbourne BN21 4SH

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
funds funds funds 2021 2020
£ £ £ £ £
Notes
Incoming Resources from
generated funds
-
Donations and Legacies 297,309 2,175 299,484 313,260
Incoming resources from charitable
- -
activities or grants 4,353 4,353 2,414
- -
Other trading activities 9,409 9,409 5,319
Investment income 1,796 888 - 2,684 2,906
- -
Other incoming resources 13,027 13,027 3,876
Total incoming resources 2 325,894 3,063 - 328,957 327,775
Resources Expended
Church activities 3 258,453 13,487 - 271,940 232,202
- -
Cost of generating voluntary
income 120 - - 120 75
- -
Other trading activities 17,837 17,837 18,262
Governance costs 3 1,700 - - 1,700 1,620
-
Total Resources expended 278,110 13,487 291,597 252,159
Net incoming resources 47,784 (10,424) 37,360 75,616
before transfers
Gross transfers between funds (1,000) 1,000 - - -
Net incoming Resources before other
-
46,784 (9,424) 37,360 75,616
recognised gains and losses
Gains on investment assets - - 13,627 13,627 6,129
Net Movement in Funds 46,784 (9,424) 13,627 50,987 81,745
Fund balances at 1 January 2021 137,147 32,407 95,260 264,814 183,069
Fund balances at 31 December 2021 183,931 22,983 108,887 315,801 264,814
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities

The notes on pages 12 to 21 form part of this account

A detailed breakdown of the comparative figures per Fund is shown on page AP1

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
2021 2020
Notes £ £ £ £
Fixed assets
Tangible assets 6 1,387 1,198
Endowment Assets 108,887 95,260
110,274 96,458
Current assets
Debtors 7 23,206 15,479
Short term deposits 53,221 52,296
Cash at bank and in hand 142,958 113,251
219,385 181,026
Creditors: amounts falling due
within one year 8 (13,858) (12,670)
Net current assets 205,527 168,356
Total assets less current liabilities 315,801 264,814
Income funds
Unrestricted funds 9 183,931 137,147
Restricted funds 9 22,983 32,407
Endowment funds 9 108,887 95,260
315,801 264,814
----- End of picture text -----

The accounts were approved by the Trustees on 12 April 2022 and were signed on its behalf by:-

Giles Carpenter

…................................

Giles Carpenter

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

1.1 Charity information

The charity was established under the Parochial Church Powers Measure (1956) as amended and Church Representation Rules and is a charity registered in England and Wales (charity number 1131574).

1.1 Accounting convention

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 (effective 1 January 2019), the Charities Act 2011 and applicable regulations. The charity is a public benefit entity as defined by FRS 102.

To ensure that the accounts show a true and fair view, the trustees have not complied fully with the Charities (Accounts and Reports) Regulations 2008 as these refer specifically to the previous 2005 SORP and have not been updated to reflect the changes in legislation to the FRS102 SORP.

The accounts are prepared in sterling, which is the functional currency of the charity.

The Financial Statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value.

1.2 Going concern

At the time of approving the accounts, the PCC have reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the PCC continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Funds accounting

Funds held by the PCC are:

Unrestricted funds general funds which can be used for PCC ordinary purposes.
Designated funds monies set aside by the PCC out of unrestricted funds for specific
future purposes or projects.
Restricted funds Income from trusts or endowments which may be expended only
on those restricted objects provided in terms of the trust or
bequest;
Donations or grants received for a specifc object or invited by the
PCC for a specifc object. The funds may only be expended on the
specific object for which they were given. Any balance remaining
unspent at the end of the year is carried forward as a balance on
that fund.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

1.3 Funds accounting (continued)

Endowment funds

Funds the capital of which must be maintained only; income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.

1.4 Incoming resources

All income and endowments, which are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable and the amount can be measured reliably.

Donations and legacies

Planned giving, collections and donations are recognised when received.

Gift aid recovered is recognised when the income to which it is attached is received.

Grants and legacies are recognised when the formal offer in writing of the funding is received by the PCC.

Charitable activities

Statutory fees for weddings and funerals are recognised when the events have occurred. Fees received in advance of the event are recognised as deferred income until the event occurs. The statutory proportion of fees held as agent for and due to the Diocese of Chichester, are not recognised as income and are included in creditors until paid.

Other trading activities

Where income is receivable in return for selling goods or providing services, income is recognised either when received or in the case of concerts, for the year it occurs irrespectrive of date of receipt. Advance bookings are included in creditors until the concert has taken place.

Sales of magazines and study notes are recognised when received.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

Other income

All other income is recognised in accordance with the above overall policy.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

1.5 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred.

Grants

Grants and donations are accounted for when paid over or, when awarded, where the award creates a binding obligation on the PCC.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

This includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets and depreciation

Consecrated and benefice property of any kind is excluded from the accounts by s.10(2)(a) and (c) of the Charities Act 2011.

Movable 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). For anything acquired prior to 2000 there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements. Individual items that cost less than £1,000 are written off in expenditure when incurred.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment

25% on a straight line basis

The gains and losses arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Investments

Investments are stated at mid-market value at the Balance Sheet date.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

1.7 Leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Current assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are recognised as debtors less provision for amounts that may prove uncollectible.

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

1.1 Critical accounting estimates and judgements

In application of the Charity's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the year ended 31 December 2021 the Trustees consider that there were no critical accounting estimates arising that require disclosure.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

2 Incoming resources

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Donations and legacies
Planned giving
Gift Aid donations
109,548
30
-
Tax recoverable
29,411
-
-
Other
28,523
120
-
Cash collections at services
2,868
-
-
Donations, appeals, etc
10,097
2,025
-
Grants
5,645
-
-
Legacies
111,217
-
-
297,309
2,175
-
Magazines, books and cards
1,250
-
-
Fees
2,932
-
-
Clubs
171
-
-
4,353
-
-
Other trading activities
Parish Hall lettings
9,389
-
-
Fund raising events
20
-
-
9,409
-
-
Investment income
Dividends and interest (gross)
1,796
888
-
1,796
888
-
Other incoming resources
Other income
13,027
-
-
13,027
-
-
TOTAL INCOMING RESOURCES
325,894
3,063
-
Year to 31 December 2021
Incoming resources from
charitable activities or grants		 Total
£
109,578
29,411
28,643
2,868
12,122
5,645
111,217
299,484
1,250
2,932
171
4,353
9,389
20
9,409
2,684
2,684
13,027
13,027
328,957

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

2 Incoming resources (continued)

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Donations and legacies
Planned giving
Gift Aid donations
114,251
-
-
Tax recoverable
30,052
1,412
-
Other
26,759
-
-
Cash collections at services
2,782
100
-
Donations, appeals, etc
7,028
10,236
-
Grants
20,640
-
-
Legacies
80,000
20,000
-
281,512
31,748
-
Magazines, books and cards
502
-
-
Fees
1,520
-
-
Clubs
392
-
-
2,414
-
-
Other trading activities
Parish Hall lettings
4,923
-
-
Fund raising events
396
-
-
5,319
-
-
Investment income
Dividends and interest (gross)
896
2,010
-
896
2,010
-
Other incoming resources
Other income
3,876
-
-
3,876
-
-
TOTAL INCOMING RESOURCES
294,017
33,758
-
Year to 31 December 2020
Incoming resources from
charitable activities or grants		 Total
£
114,251
31,464
26,759
2,882
17,264
20,640
100,000
313,260
502
1,520
392
2,414
4,923
396
5,319
2,906
2,906
3,876
3,876
327,775

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

3 Total resources expended

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Charitable activities
Missionary and charitable giving
Church overseas
Missionary societies
3,600
-
-
Relief and development agencies
2,400
-
-
Home missions
8,000
200
-
Note 4
14,000
200
-
Ministry:
Parish contribution
74,304
-
-
Housing expenses
8,212
-
-
Clergy expenses
587
-
-
Church running expenses
22,371
-
-
Church maintenance
4,864
-
-
Upkeep of services
7,457
-
-
Upkeep of church garden
-
2,764
-
Expenditure on parish magazine,
books and cards
1,795
-
-
Mission outreach and training
-
-
Salaries
57,487
-
-
Children's & Youth activities
523
-
-
Printing, office supplies and
telephone
4,655
-
-
Other administration costs
5,254
16
-
New and replacement, furniture
and equipment
462
-
-
Major works
56,405
10,507
-
Tower and festival project
77
-
-
Total charitable activities
258,453
13,487
-
Cost of generating voluntary
income
Stewardship expenses
120
-
-
Cost of applying for grants
-
-
-
120
-
-
Other trading activities
Parish Hall running costs
17,837
-
-
Cost of events
-
-
17,837
-
-
Governance costs
Independent Examination fee
1,700
-
-
1,700
-
-
TOTAL RESOURCES EXPENDED
278,110
13,487
-
Year to 31 December 2021		 Total
£
3,600
2,400
8,200
14,200
74,304
8,212
587
22,371
4,864
7,457
2,764
1,795
-
57,487
523
4,655
5,270
462
66,912
77
-
271,940
120
-
120
17,837
-
17,837
1,700
1,700
291,597

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

3 Total resources expended

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Charitable activities
Missionary and charitable giving
Church overseas
Missionary societies
3,000
-
-
Relief and development agencies
2,000
-
-
Home mission
8,380
1,860
-
Note 4
13,380
1,860
-
Ministry:
Parish contribution
74,040
-
-
Housing expenses
7,040
-
-
Clergy expenses
2,228
-
-
Church running expenses
21,068
-
-
Church maintenance
7,171
-
-
Upkeep of services
12,238
-
-
Upkeep of church garden
156
1,670
-
Expenditure on parish magazine,
books and cards
2,365
-
-
Mission outreach and training
434
-
-
Salaries
53,214
-
-
Children's activities
198
-
-
Printing, office supplies and
-
telephone
4,973
-
-
Other administration costs
5,679
87
-
New and replacement, furniture
and equipment
7,746
-
-
Major works
603
-
-
Tower and festival project
16,052
-
-
Total charitable activities
228,585
3,617
-
Cost of generating voluntary
income
Stewardship expenses
75
-
-
Cost of applying for grants
-
-
-
75
-
-
Other trading activities
Parish Hall running costs
18,002
-
-
Cost of events
260
-
-
18,262
-
-
Governance costs
Independent Examination fee
1,620
-
-
1,620
-
-
TOTAL RESOURCES EXPENDED
248,542
3,617
-
Year to 31 December 2020		 Total
£
3,000
2,000
10,240
15,240
74,040
7,040
2,228
21,068
7,171
12,238
1,826
2,365
434
53,214
198
4,973
5,766
7,746
603
16,052
232,202
75
-
75
18,002
260
18,262
1,620
1,620
252,159

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

4 Missionary and charitable giving

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Overseas
CMS
1,200
-
-
Revive
1,200
-
-
Tearfund
1,200
-
-
CMCT
1,200
-
-
Release International
1,200
-
-
6,000
-
-
Home
Linking Lives Eastbourne
2,000
-
-
St Wilfrids Hospice
1,500
-
-
Beachy Head Chaplaincy
1,500
-
-
Matthew 25
1,500
-
-
Eastbourne Foodbank
1,500
-
-
Parish Hardship Fund
-
200
-
8,000
200
-
Total Giving
14,000
200
-
Overseas
CMS
1,000
-
-
Revive
1,000
-
-
Tearfund
1,000
-
-
CMCT
1,000
-
-
Release International
1,000
-
-
5,000
-
-
Home
-
Linking Lives Eastbourne
1,780
220
-
St Wilfrids Hospice
1,300
200
-
Beachy Head Chaplaincy
1,300
200
-
Eastbourne Winter Night Shelter
1,000
-
-
Matthew 25
1,500
-
-
Eastbourne Foodbank
1,500
-
-
Parish Hardship Fund
-
1,240
-
8,380
1,860
-
Total Giving
13,380
1,860
-
Year to 31 December 2021
Year to 31 December 2020		 Total
£
1,200
1,200
1,200
1,200
1,200
6,000
2,000
1,500
1,500
1,500
1,500
200
8,200
14,200
1,000
1,000
1,000
1,000
1,000
5,000
-
2,000
1,500
1,500
1,000
1,500
1,500
1,240
10,240
15,240

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

5 Staff costs

Administration
Unrestricted Fund
Family & Children
Worker
Maintenance of
Church & Parish
Hall		 Wages &
salaries
33,412
25,186
11,963
70,561		 Social
security
costs
2,174
2,249
366
4,789		 Pension
contributions
1,671
1,259
598
3,528		 Total
2021
37,257
28,694
12,927
78,878		 Total
2020
28,296
24,440
11,119
63,855

During the year the PCC employed an average of 4 people in the following posts: Church and Parish Hall administrators; a Children and Families Worker and a cleaner.

There are no employees who received total emoluments of more than £60,000.

Cost
At 01 January 2021
Additions
Disposals
At 31 December 2021
Depreciation
At 01 January 2021
Charge for the year
Disposals
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
Investments
Market value at 1 January 2021
Gains/(losses) in year
Market value at 31 December 2021		 Equipment
£
-
1,850
-
1,850
-
463
-
463
1,387
-		 Total
£
£
4,791
4,791
-
1,850
-
-
4,791
6,641
3,594
3,594
1,197
1,660
-
-
4,791
5,254
-
1,387
1,197
1,197
Total
2021
Total
2020
£
£
95,260
89,131
13,627
6,129
108,887
95,260
Furniture
Endowment Fund

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

7 Debtors

Income tax recoverable
Prepayments
Other debtors		 Total 2021
Total
2020
£
£
6,000
6,500
1,141
1,106
16,065
7,873
23,206
15,479
Unrestricted Fund

8 Creditors

Accruals and deferred income
Creditors for goods and services		 Total 2021
Total
2020
£
£
1,850
1,770
12,008
10,900
13,858
12,670
Unrestricted Fund

9 Movement in funds

£
Garden Maintenance
60,663
Duplex Bequest
30,930
Flower Fund
3,667
Total Endownment Funds
95,260
Garden Fund
967
Charities Fund
25
Flower - Floral Decoration
963
St John's School Governers
244
Parish Hardship Fund
8,579
Legacy Repairs
20,000
Church Clock
1,629
Partnership Fund
-
Total Restricted Funds
32,407
General Fund
12,490
Designated Funds
Parish Hall Fund
(146)
Parish Hall Maintenance
10,000
Reserve Fund
40,000
Organ Fund
4,584
Repair Fund
4,257
Roof Repair Fund
15,000
Anniversary Appeal Fund
970
Tower & Festival Project
(8)
Legacy Reserve
50,000.00
Total Unresticted Funds
137,147
Total Funds
264,814
Balance at 01
January 2021		 £
£
£
£
8678
-
-
69,341
4424
-
-
35,354
525
-
-
4,192
13,627
-
108,887
888
(2,780)
1,000
75
-
-
-
25
-
-
-
963
-
-
-
244
-
(200)
-
8,379
-
(3,600)
(4,888)
11,512
390
(6,907)
4,888
-
1,785
-
-
1,785
3,063
(13,487)
1,000
22,983
275,913
(240,038)
(44,901)
3,464
9,389
(16,562)
-
(7,319)
-
(39)
-
9,961
-
-
-
40,000
1,875
(560)
-
5,899
-
(4,864)
-
(607)
-
(15,000)
-
-
-
(970)
-
-
-
(77)
(85)
38,717
-
43,901
132,618
325,894
(278,110)
(1,000)
183,931
342,584
(291,597)
-
315,801
Movement in Funds
Incoming
resources
Resources
expended
Balance at
31
December
2021
Transfers

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

10 Analysis of net assets between funds

Fund balances at 31 December 2021 are represented by:

£
Tangible fixed assets
1,387
Investment fixed assets
-
Current assets (excl bank)
23,206
Cash at bank and on deposit
167,689
Current liabilities
(8,351)
183,931
Fund balances at 31 December 2020 are represented by:
£
Tangible fixed assets
1,198
Investment fixed assets
-
Current assets (excl bank)
15,479
Cash at bank and on deposit
126,195
Current liabilities
(5,725)
137,147
Unrestricted
Unrestricted
funds		 £
£
-
-
-
108,887
-
-
28,490
-
(5,507)
-
22,983
108,887
£
£
-
-
-
95,260
-
-
39,352
-
(6,945)
-
32,407
95,260
Restricted Endowment
Endowment
Funds
Restricted
Funds		 Total
£
1,387
108,887
23,206
196,179
(13,858)
315,801
Total
£
1,198
95,260
15,479
165,547
(12,670)
264,814

11 Statement of Funds

Endowment Funds

These are required by the donors to be invested and the income spent on specific objectives.

The Garden Maintenance Fund is a permanent endowment, invested in CBF Investment Fund shares (2,961 shares), which requires income to be spent on maintenance of the church garden.

The Duplex Beques t is a permanent endowment, invested in CBF Investment Fund shares (1,509.70 shares), which requires income to be given to charitable causes.

The Flower Fund is a permanent endowment, invested in CBF Investment Fund shares (179 shares), which requires income to be spent on floral decoration of the church.

The CBF Investment Fund shares were valued at £23.4181 per share at 31 December 2021 (2020: £20.4873 per share).

Restricted Funds

These are not invested permanently but are to be spent within reasonable timescales

The Garden Fund which holds income for the upkeep of the church garden.

The Flower Fund which holds income to provide for the floral decoration of the church.

The Charities Fund which holds income from the Duplex Bequest pending payment to charities.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

11 Statement of Funds (continued)

Restricted Funds (continued)

St John School Governor's Fund which holds monies allocated by the PCC to meet costs incurred by governors in carrying out their roles.

The Parish Hardship Fund which holds income to provide financial support to individuals or families within the Parish.

The Legacy Repairs Fund which holds legacy income for the repair of the church and connected property.

The Church Clock Fund which holds income for the repair of the church clock.

Unrestricted Funds

These are not subject to any donor restrictions and can be spent as the PCC decides.

The PCC has designated certain funds for administrative purposes and to set aside monies for future anticipated expenditure. The designated funds comprise:-

Parish Hall Fund to provide for the running costs and upkeep of the Parish Hall.

Parish Hall Maintenance Fund to provide for maintaining the fabric of the Parish Hall.

Reserve Fund to provide funds as a contingency and for the further development of the church.

Organ Fund to provide future repairs to the organ.

Repair Fund to provide for repairs and decoration of the church and replacement of equipment.

Roof Repair Fund to provide for future repairs to flat roofs as recommended in quinquennial report.

Anniversary Appeal Fund to meet the costs associated with the Re-ordering Project

Tower & Festival Project Fund to monitor income and costs associated with the Remembrance Festival and Heritage Projects

12 Payments to PCC Members

Mrs Catherine Butcher received £Nil (2020: £1,750) in her role as Heritage Project Co-ordinator.

Other payments were made to PCC members in reimbursement of expenses incurred on behalf of the PCC:

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

13 Related party transactions

There were no transations with any other related parties other than those already disclosed. (2020: None)

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020

----- Start of picture text -----
Unrestricted Restricted Endowment Total
funds funds funds 2020
£ £ £ £
Notes
Incoming Resources from
generated funds
-
Donations and Legacies 281,512 31,748 313,260
Incoming resources from charitable
- -
activities or grants 2,414 2,414
- -
Other trading activities 5,319 5,319
Investment income 896 2,010 - 2,906
Other incoming resources 476 - - 476
Total incoming resources 2 290,617 33,758 - 324,375
Resources Expended
Church activities 3 225,185 3,617 228,802
-
Cost of generating voluntary
income 75 - - 75
- -
Other trading activities 18,262 18,262
Governance costs 3 1,620 - - 1,620
-
Total Resources expended 245,142 3,617 248,759
Net outgoing resources 45,475 30,141 75,616
before transfers
Gross transfers between funds - - - -
Net incoming Resources before other
-
45,475 30,141 75,616
recognised gains and losses
Gains on investment assets - - 6,129 6,129
Net Movement in Funds 45,475 30,141 6,129 81,745
Fund balances at 1 January 2020 91,672 2,266 89,131 183,069
Fund balances at 31 December 2020 137,147 32,407 95,260 264,814
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities

The notes on pages 12 to 21 form part of this account

A detailed breakdown of the comparative figures per Fund is shown on page AP1