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← The Parochial Church Council Of The Ecclesiastical Parish Of St John Meads

2023-12-31-accounts

Charity Registration No. 1131574

ST JOHN THE EVANGELIST

MEADS, EASTBOURNE

TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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 Nathan Coker
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 - 8
Trustees' Responsibilities 9
Independent examiner's report 10
Statement of financial activities 11
Balance sheet 12
Notes to the accounts 13 - 26
Statement of financial activities 2022 AP1

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their report and accounts for the year ended 31 December 2023.

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 2023 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 2023

What we achieved in 2023

Attendance at worship

We continue to thank God for the numbers attending church on Sundays and at other midweek services and for the strong presence of the Holy Spirit in our weekly worship.

St John’s weekly Sunday services are at 8am (BCP) and 10am (Contemporary Worship), with an average combined congregation of 125. These services are also live streamed and can be viewed on catch up, with c.100 weekly views both in the UK and overseas. There is holy communion given at every BCP service and twice a month at the contemporary service. We have continued to see growth in the numbers of people attending Midweek Communion at 11am on a Wednesday, also using the Book of Common Prayer (BCP), with an average congregation of 35. This midweek service has sung worship with traditional hymns. Sung Evensong takes place once a month with the participation of St John's choir. Additionally, there is online morning prayer each day from Monday to Friday and Prayer Focus once a month on Saturday mornings for breakfast and prayer focussed on church activities.The variety of services offered meets a wide range of spiritual need and tradition.

During 2023 we welcomed c.40 new regular worshippers from within the Meads parish and also further afield. While we were also saddened to lose some of our longstanding church members who went to be with the Father, the overall numbers of people involved in church activity has grown. At the time of writing we have 214 people on the Electoral Roll.

The church family welcomes all visitors both 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. What has been particularly encouraging has been to see the growth in diversity in our church family, with a wide range of nationalities represented - South Africa, Zimbabwe, Ghana, Ukraine, USA, France, Germany, Netherlands, Iran and more.

Liturgy remains an important part of all St John's services, while the Contemporary Worship service also allows time for silence and the prompting of the Holy Spirit. A key element of this service is sung worship ably led by church members with voice and instruments under the leadership of Clem Jackson. Our thanks go to all involved in the worship band.

Teaching, baptising and nurturing new and existing believers

In 2023 we continued to nurture new Christians and also to enable people to go deeper in their faith. The second part of St John's Vision for Growth 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.

We ran two Alpha courses during the year aimed at those wanting to explore christianity for the first time, as well as those already attending church but in need of a 'spiritual refresh'. There were also other opportunities for members of our church family to go deeper with a Lent course and through Life Groups, which meet regularly on a weekly or fortnightly basis, usually in someone's home. These groups offer different aspects of Bible study and enable people to come together in a safe space to explore their faith. One new development in 2023 was the establishment of a group on WhatsApp to share reflections on the daily Lectio 365 programme. This group is particularly helpful for people who find it difficult to attend groups in person.

St John's has a steady stream of people going forward to do the Authorised Lay Ministry course with Chichester Diocese, to equip them to better serve the parish. In addition to a core learning programme which encourages people to explore further their faith and their gifts, there is a range of elective modules offered such as preaching, pastoral care and mission-building. The graduates of this annual programme are a blessing to St John's and to Meads parish for their commitment and service.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

Teaching, baptising and nurturing new and existing believers (continued)

St John's is also a training parish and over recent years has supported a number of Ordinands as they go through their training for priesthood. We were delighted to witness the ordination of Elly McKay-Smith in 2023 and Elly has now gone to a neighbouring parish in East Sussex for her curacy.

We are fortunate to be a church for a good number of retired clergy, who add a rich variety to biblical teaching and ministry. Sadly, some went to be with the Father in 2023 and the early part of 2024. We will miss the committed service and spiritual wisdom of Revd Brian Richards, Revd Vic Lawrence and most recently Revd Peter Pickett, who all gave so much to St John's. We also mourn the passing of Revd Alyson Lamb, the previous Incumbent at St John's.

Building our engagement with children and young people is a key element of our Vision for Growth. Alongside our contemporary service on Sundays we have a creche for babies and toddlers, Junior Church Explorers for ages 4-10 and the Lodgers for those aged 10+. It has been wonderful to see the way in which our young people have also engaged in the main service. There was great involvement by young families in Messy Church at both Easter and Christmas and also our summer programme, 'Thrilling Thursdays'. We continue to share a Children and Families Worker, Kim Leach, with St John's CofE Primary School. We are hugely grateful to Kim for the energy and imagination which she brings to her role and for the way she is making Jesus known to our children.

St John's made the commitment in 2023 to fund a Youth Leader for one year initially and we were delighted that church members Ben West and James Aldred have taken on a shared role to support our young people in the development of their faith. Funding permitting, we hope very much to build on this initial commitment and to see more young people coming to faith at St John's.

Provision of church buildings for people to enjoy

It has been encouraging to see our church buildings used for a variety of activities across the whole week, fulfilling our vision of St John's being both a place of worship and a hub for our community. There is regular weekly use of the church and Jubilee Hall for our Meads Munchkins toddler group, Movement to Music and Chair-based Exercise, Ukraine Hub, Bereavement Cafe, Cubs and Scouts, Pilates and other activities.

We received Diocesan approval during the year to improve the accessibility of our church buildings, through automating entrance and internal doors and also fitting acoustic panelling in the Nave. After a tender process we identified a preferred contractor to do these works and then undertook a fundraising campaign. We had good success in this from both our church family and from grant-making trusts and have now scheduled the work to be done in the spring of 2024. At the time of writing, we wish to extend our grateful thanks to the following trusts for their support: Benefact Trust, the National Lottery Awards for All scheme, Garfield Weston Foundation, Congregational & General Trust, Beatrice Laing Trust, the Rotherwick Foundation, Ian Askew Charitable Trust and the Spiller Trust, as well as to more than 40 households in our congregation.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

Provision of church buildings for people to enjoy (continued)

In November 2022 we held a public meeting with the local community about the future of St John's Parish Hall, which is in Meads Village, about 400 metres away from the main church. Over the years church usage of the Hall has diminished, while St John's has continued to administer wider community activity as well as being responsible for the building. The Hall, which is around 100 years old, requires substantial funds to be spent on it to bring it up to standard. We have therefore been working with the local community association during 2023 to find a means to transfer the maintenance and running of the Hall to the community on a long lease. These negotiations continue but it is hoped that an agreement can be concluded in the spring of 2024, with Charity Commission and Diocesan approval.

Provision of pastoral support for people living in the parish

Pastoral support is now coordinated by Sally Scott-Ralphs following the retirement in 2023 of Revd Jill Preece. Sally heads up a team which offers one to one support to those in the parish who are lonely, bereaved or dealing with other difficult issues, with oversight from the Vicar, Revd Giles Carpenter and a retired clergy member, Revd George Fisher. The team also visits former members of the congregation living in care homes to offer communion and companionship.

Another example of pastoral support is the Bereavement Cafe which meets monthly on a Tuesday afternoon, offering people who are bereaved the chance to come together in fellowship. This has been very well attended in 2023. Alongside the cafe, the church ran three Bereavement Journey programmes in 2023, which offers a series of films and discussions over seven weeks on the subject of grief and loss. The feedback from these programmes was excellent and we will look to repeat them in 2024.

Providing a range of outreach ministries for the parish

In addition to the pastoral and bereavement ministry already mentioned, St John's is active as a Church Trustee for Linking Lives Eastbourne, which matches up people living on their own with volunteer befrienders. The Ukraine Hub, held in the Jubilee Hall each Tuesday, provides a welcoming space for those from Ukraine living in Eastbourne while the conflict continues. There is a range of activities and advice surgeries on offer, alongside a meal.

St John's continues to run Coffee Pot+, meeting each Friday in the Parish Hall. This offers a social outlet, lunch and a range of activities for people living on their own. There is regular attendance by over 40 people and it is a highly valued ministry.

Members of St John's congregation are active in a range of local charities including Beachy Head Chaplaincy, Foodbank, Matthew 25, Peru People, St Wilfrid's Hospice and Safe Families.

Provision of financial and other support to mission partners and others in need

St John's continues to support financially and in other ways local and overseas mission partners. These charities have the opportunity to share with the congregation about their acitivities and the links continue to build. A total of £14,000 (2022: £16,694) was given to 12 charities as detailed in Note 4 to the accounts. Additionally, retiring collections are taken after services for other selected causes.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

Provision of financial and other support to mission partners and others in need (continued)

In 2020 St John's developed an Apostolic Partnership with another Eastbourne Church, St Michael and All Angels, which saw around a dozen adults and young people move across to St Michael's. After an interregnum during which St John's Vicar, Revd Giles Carpenter, was Interim Priest in Charge, Revd Ben Sleep, who was completing his curacy at St John's, became the Incumbent at St Michael's. In the past three years great progress has been made there, with the congregation more than doubling, many of them young families. We were delighted to make a financial contribution to St Michael's in 2023 to bless the conclusion of this formal partnership as they continue to forge ahead in their own right.

The parish magazine is published twice a year and is distributed free of charge to all households in the parish. This helps to maintain links between St John's and our local community.

Financial Review

Incoming and outgoing resources

The total receipts on unrestricted funds were £242,864 (2022: £222,490) and are detailed in the Financial Report. Restricted income of £34,291 took total incoming resources to £277,155 (2022: £227,003).

The church was fortunate to receive legacies during the year totalling £2,052 (2022: £4,606). These have been placed in separate designated and restricted funds.

The hire of the Parish Hall was back to pre-covid levels, with income increasing from £13,086 in 2022 to £22,708 in 2023.

The main expenditure items were the Parish Share, wages and church and parish hall running costs.

Overall there was a surplus of £19,786 (2022: deficit £41,271). The surplus was due to the donations and grants received for the Access Project.

Sharing the ministry costs of the Diocese of Chichester

The largest expenditure of the PCC was the sum of £78,792 (2022: £76,968) 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 sum for diocesan training and other support costs. Currently, St John's is meeting 100% of the costs allocated to it.

Repairs to the fabric of the church building

During 2023, no major repairs were undertaken. We received approval from the Diocesan Faculty for work to improve access in the church, which will be undertaken in 2024.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

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 months' 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)
Assistant Priest The Revd Jill Preece Retired 23 April 2023
Readers Mr Jorj Kowsun
Mrs Sarah Hassell
Mrs Catherine Butcher
Wardens Mr Ray Hassell Appointed 03 May 2023
Mrs Maggie Gibson
Deanery Synod: Mr David Scott-Ralphs (Vice Chairman)
Mrs Sally Scott-Ralphs
Mrs Catherine Butcher
Ms Gilli Howarth
Miss Diana Guthrie Resigned 03 May 2023
Elected Members Mr Paul Burley
Dr John Caroe
Mr Derek Glover
Mrs Eunice Glover
Mrs Sarah Hammond
Mr Clem Jackson
Mrs Janet Jackson
Mr Matt Kuchta Resigned 03 May 2023
Ms Myrtle Martin Resigned 03 May 2023
Mr Ian Pinder (Treasurer)
Mrs Julia Pinder (Secretary)
Mr Robert Scott-Biggs Appointed 03 May 2023
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

A sub-committee of the PCC is the Standing Committee , which is required by law. This committee has the power to transact business of the PCC between its meetings, subject to 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.

Various ministry 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. We are grateful to all who volunteer their time to these ministries and to the small staff team.

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

Date:

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023, which are set out on pages 11 to 26.

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:

Nathan Coker Chartered Accountant Dated:

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 2023

----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
funds funds funds 2023 2022
£ £ £ £ £
Notes
Incoming Resources from
generated funds
-
Donations and Legacies 187,366 30,324 217,690 181,190
Incoming resources from charitable
-
activities or grants 4,446 2,808 7,254 8,291
- -
Other trading activities 31,165 31,165 16,773
Investment income 3,711 1,159 - 4,870 4,056
- -
Other incoming resources 16,176 16,176 16,693
Total incoming resources 2 242,864 34,291 - 277,155 227,003
Resources Expended
Church activities 3 227,379 4,073 - 231,452 231,941
Cost of generating voluntary
income - - - - 88
- -
Other trading activities 33,156 33,156 21,747
Governance costs 3 1,800 - - 1,800 1,680
-
Total Resources expended 262,335 4,073 266,408 255,456
-
Net incoming resources (19,471) 30,218 10,747 (28,453)
before transfers
Gross transfers between funds (683) 683 - - -
Net incoming Resources before other
-
(20,154) 30,901 10,747 (28,453)
recognised gains and losses
- -
Gains/(Losses) on investment assets 9,039 9,039 (12,818)
Net Movement in Funds (20,154) 30,901 9,039 19,786 (41,271)
Fund balances at 1 January 2023 170,069 8,392 96,069 274,530 315,801
Fund balances at 31 December 2023 149,915 39,293 105,108 294,316 274,530
----- 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 13 to 22 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 2023

----- Start of picture text -----
2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 6 3,633 4,849
Endowment Assets 105,108 96,069
108,741 100,918
Current assets
Debtors 7 20,349 25,714
Short term deposits 57,558 54,856
Cash at bank and in hand 135,758 110,705
213,665 191,275
Creditors: amounts falling due
within one year 8 (28,090) (17,663)
Net current assets 185,575 173,612
Total assets less current liabilities 294,316 274,530
Income funds
Unrestricted funds 9 149,915 170,069
Restricted funds 9 39,293 8,392
Endowment funds 9 105,108 96,069
294,316 274,530
----- End of picture text -----

The accounts were approved by the Trustees on 15 April 2024 and were signed on its behalf by:-

…................................

Giles Carpenter

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023

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 2023

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:

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 2023

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 2022 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 2023

2 Incoming resources

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Donations and legacies
Planned giving
Gift Aid donations
86,904
330
-
Tax recoverable
29,545
2,150
-
Other
56,233
34
-
Cash collections at services
3,887
-
Donations, appeals, etc
8,745
27,810
-
Legacies
2,052
-
-
187,366
30,324
-
Magazines, books and cards
1,500
-
-
Grants
-
2,808
Fees
2,294
-
-
Children's activities
652
-
-
4,446
2,808
-
Other trading activities
Parish Hall lettings
22,708
-
-
Coffeepot+
6,275
-
-
Fund raising events
2,182
-
-
31,165
-
-
Investment income
Dividends and interest (gross)
3,711
1,159
-
3,711
1,159
-
Other incoming resources
Other income
16,176
-
-
16,176
-
-
TOTAL INCOMING RESOURCES
242,864
34,291
-
Year to 31 December 2023
Incoming resources from
charitable activities or grants		 Total
£
87,234
31,695
56,267
3,887
36,555
2,052
217,690
1,500
2,808
2,294
652
7,254
22,708
6,275
2,182
31,165
4,870
4,870
16,176
16,176
277,155

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

2 Incoming resources (continued)

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Donations and legacies
Planned giving
Gift Aid donations
97,551
360
-
Tax recoverable
29,683
-
-
Other
33,327
38
-
Cash collections at services
3,149
-
Donations, appeals, etc
12,476
-
Legacies
3,379
1,227
-
179,565
1,625
-
Magazines, books and cards
1,147
15
-
Grants
3,963
1,011
Fees
2,155
-
-
Clubs
-
-
-
7,265
1,026
-
Other trading activities
Parish Hall lettings
12,700
386
-
Coffeepot+
3,672
-
-
Fund raising events
15
-
-
16,387
386
-
Investment income
Dividends and interest (gross)
2,580
1,476
-
2,580
1,476
-
Other incoming resources
Other income
16,693
-
-
16,693
-
-
TOTAL INCOMING RESOURCES
222,490
4,513
-
Year to 31 December 2022
Incoming resources from
charitable activities or grants		 Total
£
97,911
29,683
33,365
3,149
12,476
4,606
181,190
1,162
4,974
2,155
-
8,291
13,086
3,672
15
16,773
4,056
4,056
16,693
16,693
227,003

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

3 Total resources expended

Unrestricted
funds
£
Charitable activities
Missionary and charitable giving
Church overseas
Missionary societies
1,703
Relief and development agencies
3,000
Home missions
8,600
Note 4
13,303
Ministry:
Parish contribution
78,792
Housing expenses
6,022
Clergy expenses
1,352
Church running expenses
20,457
Church maintenance
6,469
Upkeep of services
4,717
Upkeep of church garden
1,004
Expenditure on parish magazine,
books and cards
2,180
Mission outreach and training
467
Salaries
67,720
Children's & Youth activities
1,723
Training courses
3,234
Printing, office supplies and
telephone
5,471
Other administration costs
3,453
Major works
1,802
Ukraine Hub
-
St Michael & All Angels Support
9,213
Total charitable activities
227,379
Cost of generating voluntary
income
Stewardship expenses
-
-
Other trading activities
Parish Hall running costs
27,236
Coffeepot+
4,408
Cost of events
1,512
33,156
Governance costs
Independent Examination fee
1,800
1,800
TOTAL RESOURCES EXPENDED
262,335
Year		 Restricted
Endowment
funds
funds
£
£
697
-
-
-
-
-
697
-
-
-
-
-
-
-
-
-
-
-
904
-
1,145
-
-
-
382
-
-
-
-
-
-
-
-
-
-
-
-
-
158
-
787
-
4,073
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,073
-
to 31 December 2023		 Total
£
2,400
3,000
8,600
14,000
78,792
6,022
1,352
20,457
6,469
5,621
2,149
2,180
849
67,720
1,723
3,234
5,471
3,453
1,802
158
10,000
231,452
-
-
27,236
4,408
1,512
33,156
1,800
1,800
266,408

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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
2,694
-
Note 4
14,000
2,694
-
Ministry:
Parish contribution
76,968
-
-
Housing expenses
5,936
-
-
Clergy expenses
525
-
-
Church running expenses
22,384
-
-
Church maintenance
2,535
-
-
Upkeep of services
4,954
8
-
Upkeep of church garden
1,403
2,129
-
Expenditure on parish magazine,
books and cards
2,358
-
-
Mission outreach and training
357
-
Salaries
67,785
-
-
Children's & Youth activities
1,551
19
-
Printing, office supplies and
telephone
5,205
-
-
Other administration costs
3,878
8
-
New and replacement, furniture
and equipment
-
-
-
Major works
3,947
11,512
-
St Michael & All Angels Support
-
1,785
-
Total charitable activities
213,786
18,155
-
Cost of generating voluntary
income
Stewardship expenses
88
-
-
88
-
-
Other trading activities
Parish Hall running costs
17,571
-
-
Coffeepot+
1,821
-
-
Cost of events
544
1,811
-
19,936
1,811
-
Governance costs
Independent Examination fee
1,680
-
-
1,680
-
-
TOTAL RESOURCES EXPENDED
235,490
19,966
-
Year to 31 December 2022		 Total
£
3,600
2,400
10,694
16,694
76,968
5,936
525
22,384
2,535
4,962
3,532
2,358
357
67,785
1,570
5,205
3,886
-
15,459
1,785
231,941
88
88
17,571
1,821
2,355
21,747
1,680
1,680
255,456

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

4 Missionary and charitable giving

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Overseas
CMS
-
600
-
Revive
503
97
-
Tearfund
1,200
-
-
CMCT
1,200
-
-
Release International
1,200
-
-
Peru People
600
-
-
4,703
697
-
Home
Linking Lives Eastbourne
2,500
-
-
St Wilfrids Hospice
1,000
-
-
Beachy Head Chaplaincy
1,500
-
-
Matthew 25
1,500
-
-
Eastbourne Foodbank
1,500
-
-
Sanctuary
600
-
-
Parish Hardship Fund
-
-
-
8,600
-
-
Total Giving
13,303
697
-
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
-
2,694
-
8,000
2,694
-
Total Giving
14,000
2,694
-
Year to 31 December 2023
Year to 31 December 2022		 Total
£
600
600
1,200
1,200
1,200
600
5,400
2,500
1,000
1,500
1,500
1,500
600
-
8,600
14,000
1,200
1,200
1,200
1,200
1,200
6,000
-
2,000
1,500
1,500
1,500
1,500
2,694
10,694
16,694

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

5 Staff costs

Administration
Unrestricted Fund
Family, Children
and Youth Workers
Maintenance of
Church & Parish
Hall		 Wages &
salaries
32,236
29,085
12,564
73,885		 Social
security
costs
2,476
2,402
387
5,265		 Pension
contributions
1,352
1,455
595
3,402		 Total
2023
36,064
32,942
13,546
82,552		 Total
2022
33,895
30,427
12,708
77,030

An employers allowance of £4,839 was deducted from payments to HMRC.

During the year the PCC employed an average of 7 people in the following posts: Church and Parish Hall administrators; a Children and Families worker, Youth workers, a cleaner and a caretaker.

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

6 Tangible fixed assets

Cost
At 01 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 01 January 2023
Charge for the year
Disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Investments
Market value at 1 January 2023
Gains/(losses) in year
Market value at 31 December 2023		 Equipment
£
1,850
-
-
1,850
949
487
-
1,436
414
901		 Total
£
£
8,739
10,589
-
-
-
-
8,739
10,589
4,791
5,740
729
1,216
-
-
5,520
6,956
3,219
3,633
3,948
4,849
Total
2023
Total
2022
£
£
96,069
108,887
9,039
(12,818)
105,108
96,069
Furniture
Endowment Fund

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

7 Debtors

Income tax recoverable
Prepayments
Other debtors		 Total 2023
Total
2022
£
£
8,371
18,000
2,109
1,950
9,869
5,764
20,349
25,714
Unrestricted Fund

8 Creditors

Accruals and deferred income
Creditors for goods and services		 Total 2023
Total
2022
£
£
20,557
7,792
7,533
9,871
28,090
17,663
Unrestricted Fund

9 Movement in funds

£
Garden Maintenance
61,178
Duplex Bequest
31,192
Flower Fund
3,699
Total Endownment Funds
96,069
Garden Fund
-
Charities Fund
26
Church Access Project
-
Flower - Floral Decoration
1,072
St John's School Governers
244
Parish Hardship Fund
5,760
Displaced People
628
Ukraine Families
332
Ukraine Hub
-
Partnership Fund
330
Total Restricted Funds
8,392
General Fund
(7,482)
Designated Funds
Parish Hall Fund
(9,486)
Parish Hall Maintenance
7,532
Reserve Fund
40,000
Organ Fund
7,454
Repair Fund
1
Legacy Reserve
132,050
Total Unresticted Funds
170,069
Total Funds
274,530
Balance at 01
January 2023		 £
£
£
£
5,756
-
-
66,934
2,935
-
-
34,127
348
-
-
4,047
9,039
-
-
105,108
462
(1,145)
683
-
697
(697)
-
26
29,364
-
-
29,364
-
(904)
-
168
-
-
-
244
7
-
-
5,767
495
(382)
-
741
-
-
-
332
2,809
(158)
-
2,651
457
(787)
-
-
34,291
(4,073)
683
39,293
209,342
(226,427)
(683)
(25,250)
27,720
(29,758)
-
(11,524)
-
(6,149)
-
1,383
-
-
-
40,000
3,750
-
-
11,204
-
(1)
-
-
2,052
-
-
134,102
242,864
(262,335)
(683)
149,915
286,194
(266,408)
-
294,316
Movement in Funds
Incoming
resources
Resources
expended
Balance at
31
December
2023
Transfers

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

10 Analysis of net assets between funds

Fund balances at 31 December 2023 are represented by:

£
Tangible fixed assets
3,633
Investment fixed assets
-
Current assets (excl bank)
18,925
Cash at bank and on deposit
149,313
Current liabilities
(21,956)
149,915
Fund balances at 31 December 2022 are represented by:
£
Tangible fixed assets
4,849
Investment fixed assets
-
Current assets (excl bank)
25,714
Cash at bank and on deposit
151,146
Current liabilities
(11,640)
170,069
Unrestricted
Unrestricted
funds		 £
£
-
-
-
105,108
-
-
44,003
-
(4,710)
-
39,293
105,108
£
£
-
-
-
96,069
-
-
14,415
-
(6,023)
-
8,392
96,069
Restricted Endowment
Endowment
Funds
Restricted
Funds		 Total
£
3,633
105,108
18,925
193,316
(26,666)
294,316
Total
£
4,849
96,069
25,714
165,561
(17,663)
274,530

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 £22.6053 per share at 31 December 2023 (2022: £20.6614 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 2023

11 Statement of Funds (continued)

Restricted Funds (continued)

The Church Access Project Fund is the money raised through donations and grants to finance the buidling work to improve access in the church.

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 Displaced People Fund which holds income to provide financial support to families living in Eastbourne who have been displaced from their homes by war or other life threatening circumstances.

The Ukraine Families Fund holds monies for use in supporting Ukranian families living in Eastbourne.

The Ukraine Hub is grant money received to support the Hub in its activities with Ukraine families.

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.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

12 Payments to PCC Members

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

13 Related party transactions

There were no transations with any other related parties other than those already disclosed. (2022: None)

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
Unrestricted Restricted Endowment Total
funds funds funds 2022
£ £ £ £
Notes
Incoming Resources from
generated funds
-
Donations and Legacies 179,565 1,625 181,190
Incoming resources from charitable
-
activities or grants 7,265 1,026 8,291
Other trading activities 16,387 386 - 16,773
Investment income 2,580 1,476 - 4,056
- -
Other incoming resources 16,693 16,693
Total incoming resources 2 222,490 4,513 - 227,003
Resources Expended
Church activities 3 213,786 18,155 - 231,941
Cost of generating voluntary
income 88 - - 88
-
Other trading activities 19,936 1,811 21,747
Governance costs 3 1,680 - - 1,680
-
Total Resources expended 235,490 19,966 255,456
Net incoming resources (13,000) (15,453) 0 (28,453)
before transfers
Gross transfers between funds (862) 862 - -
Net incoming Resources before other
-
(13,862) (14,591) (28,453)
recognised gains and losses
Gains on investment assets - - (12,818) (12,818)
Net Movement in Funds (13,862) (14,591) (12,818) (41,271)
Fund balances at 1 January 2022 183,931 22,983 108,887 315,801
Fund balances at 31 December 2022 170,069 8,392 96,069 274,530
----- 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