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 promotion of the gospel of the Lord Jesus Christ according to the doctrines and practices
- t of the Church of England;
- Promoting in the parish the whole mission of the church, pastoral, social, evangelistic and
- t ecumenical.
- t Knowing Jesus better and making Him better known.
- Providing practical support and care for people in the parish, from the youngest to the oldest,
- t irrespective of level of need or ability to pay;
- t Providing financial support to those in need and to other organisations with similar objectives.
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:
- Enabling as many people as possible to worship at our church and through our online
- t services;
- t Teaching, baptising and nurturing new and existing believers;
- t Making our church buildings welcoming for people to enjoy;
- t Offering prayer and pastoral care for people living in the parish;
- t Providing a range of outreach ministries for the community;
- t Providing financial and other support to our mission partners and to others in need;
- 1 -
**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.
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**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.
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**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.
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## **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.
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**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.
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**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.
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## **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:
- 8 -
**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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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.
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**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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **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:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
-
- to keep accounting records in accordance with section 130 of the Charities Act 2011; or
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Nathan Coker Chartered Accountant** Dated:
Price & Company 30-32 Gildredge Road Eastbourne BN21 4SH
- 10 -
## **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
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## **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**
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**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.|
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**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.
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**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:
- Office equipment 25% straight line basis - Fixtures & fittings 20% reducing balance 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.
- 15 -
**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.
- 16 -
**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**|
|---|---|
- 17 -
**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|
|---|---|
- 18 -
**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**|
|---|---|---|
- 19 -
**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|
|---|---|
- 20 -
**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|
|---|---|
- 21 -
**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**|
|---|---|---|
- 22 -
**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**|
|---|---|
- 23 -
**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.
- 24 -
**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.
- 25 -
**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:
- Clergy support (Incumbent): Council Tax: £3,828 (2022: £4,159), Environmental charges: £608 (2022: £548), Travel, hospitality, telephone, stationery, accommodation: £1,586 (2022: £1,064)
- No members received reimbursement for travel, stationery, postage, hospitality and accommodation totalling £Nil (2022: £Nil)
## **13 Related party transactions**
There were no transations with any other related parties other than those already disclosed. (2022: None)
- 26 -
## **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
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The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities
- AP1 -