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

2024-12-31-accounts

Charity Registration No. 1131574

ST JOHN THE EVANGELIST

MEADS, EASTBOURNE

TRUSTEES' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 - 7
Trustees' Responsibilities 8
Independent examiner's report 9
Statement of financial activities 10
Balance sheet 11
Notes to the accounts 12 - 25
Statement of financial activities 2023 AP1

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their report and accounts for the year ended 31 December 2024.

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

St John's Purpose Statement is Loving God, Building His Church, Serving Others.

During 2024 we did an exercise with our congregation on our Values and we have developed our '5G' Values Statement:

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 2024 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 2024

What we achieved in 2024

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 131. 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 41 in 2024. 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 2024 we welcomed c.30 new regular worshippers from within the Meads parish and also further afield, but a similar number left or died. The number of people on the Electoral Roll grew from 214 to 226. There will be a full review of the Electoral Roll in 2025.

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 2024 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 2020-2025 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.

St John's Life Groups 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. There are 10 Life Groups in existence currently with 110 members. There is an online group for those who find it difficult to travel and a WhatsApp group allowing members to share reflections on the daily Lectio 365 programme.

Over the years St John's has had a number 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. During 2024 six people were licensed as ALMs.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

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. In 2024 we were joined by Carly Taylor, who is in the final year of her training and is due to take up a curacy in mid-2025. Carly has been fully immersed in the life of St John's and it has been wonderful to see her grow in confidence in her ministry.

We are fortunate to be a church for a good number of retired clergy, who add a rich variety to biblical teaching and ministry. We give our thanks to them for their support of our Incumbent and two more were going through the Permission to Officiate process at year end.

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 events throughout the year and also our summer programme, 'Thrilling Thursdays'. Our Children and Families Leader Kim Leach has been sharing her time between the church and St John's CofE Primary School for over six years. Due to changes at the school and some financial constraints, this agreement came to an end in 2024, although Kim continues to support assemblies on a weekly basis.

St John's continued to fund a part-time Youth Leader role in 2024 and one new development was a monthly Mentoring and Discipleship programme for our young people, helping them to explore their faith in a safe setting.

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. The church and Jubilee Hall became even busier over the autumn as groups which regularly hire the Parish Hall moved across temporarily during the refurbishment of the Hall.

After 18 months of planning and fundraising, we were able to complete works to improve access at St John's This consisted of new acoustic panelling throughout the Nave and around the worship band area, along with new automated doors for the front entrance and some of the internal doors. It has made a significant difference to everyone in terms of improved sound quality and to those with mobility issues in getting into and around the church. We are grateful to the following trusts for their support for this project: 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.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Provision of church buildings for people to enjoy (continued)

In September 2024 we were finally able to sign a 99-year lease for St John's Parish Hall with the Meads (Eastbourne) Community Centre (MECC) charity. This was the conclusion of over 18 months of negotiations to secure the future of the Hall, which was in need of major repair work. The Hall has been little used by St John's itself for many years and the PCC came to the view that it would be better for a new body to take over the running and maintenance of the Hall, in return for a long lease at a peppercorn rent. The MECC was successful in securing a major grant from the Community Ownership Fund and refurbishment work, including the replacement of the roof, began in October. The renamed Meads Hall is due to reopen at the beginning of March 2025. We are delighted that a solution has been found that enables the local community to continue to benefit from the Hall's facilities, which will be much improved following refurbishment.

Provision of pastoral support for people living in the parish

Pastoral support is provided by a team of volunteers under clergy supervision to those in the parish who are lonely, bereaved or dealing with other difficult issues. The team offers one to one support including communion in people's homes and meets regularly to pray for those in need.

Once a month on a Tuesday afternoon, St John's Bereavement Cafe takes place, offering people who are bereaved the chance to come together in fellowship. This has been very well attended in 2024, including a steady stream of people referred from the local hospice. Alongside the cafe, the church ran three Bereavement Journey programmes in 2024, which offers a series of films and discussions over seven weeks on the subject of grief and loss. The feedback from these programmes has been consistently excellent and those attending have formed their own friendship groups which have continued to meet after the programme has finished. The Bereavement Journey uses materials provided by the charity At A Loss and this charity also has an accreditation programme for bereavement-friendly churches, which St John's has succeeded in meeting.

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 shared meal.

St John's continues to run Coffee Pot+, meeting each Friday. 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. Coffee Pot+ relocated to the church temporarily from the Parish Hall while this has undergone renovation but will return there in March 2025.

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

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 £13,520 (2023: £14,000) was given to 9 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 2024

Financial Review

Incoming and outgoing resources

The total receipts on unrestricted funds were £236,902 (2023: £242,864) and are detailed in the Financial Report. Restricted income of £80,097 (2023: £34,291) took total incoming resources to £316,999 (2023: £277,155).

The hire of the Parish Hall and Jubilee Hall, reduced from £22,708 in 2023 to £20,057 in 2024.

The main expenditure items were the Church Access Project and legal fees for the Parish Hall and the redesignation of the Endowment Funds. Parish Share, wages and church and parish hall running costs.

Overall there was a deficit of £120,464 (2023: surplus £19,786). The surplus in 2023 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 £81,444 (2023: £78,792) 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 2024, the church upgraded the accoustics and access into and within the church. Other minor repair works were also carried out and the church underwent a Quinquennial Inspection with a new Inspecting Architect, Cerowski Architects, which has highlighted work that will be required over the next 5- year period.

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.

Endowment Funds

St John's has for many years maintained three Endowment Funds established following previous bequests. During the year an application was made to the Charity Commission to convert these into Restricted Investment Funds, so as to allow some use of the capital as well as the income if required. There are no immediate plans to expend the capital but the funds have now been renamed in these accounts.

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)
Readers Mr Jorj Kowsun
Mrs Sarah Hassell
Mrs Catherine Butcher
Wardens Mr David Scott-Ralphs Appointed 01 May 2024
Mr Tony Motram Appointed 01 May 2024
Mr R Hassell Resigned 01 May 2024
Mrs M Gibson Resigned 01 May 2024
Deanery Synod: Mr David Scott-Ralphs (Vice Chairman)
Mrs Sally Scott-Ralphs
Mrs Catherine Butcher
Ms Gilli Howarth Resigned 27 November 2024
Elected Members Mr Paul Burley
Dr John Caroe
Mr Derek Glover
Mrs Eunice Glover
Mrs Sarah Hammond Resigned 24 June 2024
Mr Clem Jackson
Mrs Janet Jackson
Mr Ian Murray Appointed 01 May 2024
Mrs Sarah Peat Appointed 01 May 2024
Mr Ian Pinder (Treasurer)
Mrs Julia Pinder (Secretary)
Mr Robert Scott-Biggs
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 2024

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 2024, which are set out on pages 10 to 25.

Respective responsibilities of trustees and independent examiner

The charity trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of The Chartered Institute of England and Wales.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

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

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

Nathan Coker FCCA

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 2024

==> picture [486 x 495] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted Restricted Total Total
funds funds Investments 2024 2023
£ £ £ £ £
Notes
Incoming Resources from
generated funds
-
Donations and Legacies 183,463 77,630 261,093 217,690
Incoming resources from charitable
- -
activities or grants 3,871 3,871 7,254
Other trading activities 30,307 240 - 30,547 31,165
Investment income 4,058 1,914 - 5,972 4,870
Other incoming resources 15,203 313 - 15,516 16,176
Total incoming resources 2 236,902 80,097 - 316,999 277,155
Resources Expended
Church activities 3 235,323 150,585 - 385,908 231,452
Cost of generating voluntary
income 49 - - 49 -
- -
Other trading activities 40,453 40,453 33,156
Governance costs 3 13,459 - - 13,459 1,800
-
Total Resources expended 289,284 150,585 439,869 266,408
-
Net incoming resources (52,382) (70,488) (122,870) 10,747
before transfers
Gross transfers between funds (41,378) 41,378 - - -
Net incoming Resources before other
-
(93,760) (29,110) (122,870) 10,747
recognised gains and losses
- -
Gains/(Losses) on investment assets 2,406 2,406 9,039
Net Movement in Funds (93,760) (29,110) 2,406 (120,464) 19,786
Fund balances at 1 January 2024 149,915 39,293 105,108 294,316 274,530
Fund balances at 31 December 2024 56,155 10,183 107,514 173,852 294,316
----- End of picture text -----

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

All income and expenditure derives from continuing activities

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

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

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024

==> picture [422 x 380] intentionally omitted <==

----- Start of picture text -----
2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 6 3,406 3,633
Restricted investments 107,514 105,108
110,920 108,741
Current assets
Debtors 7 17,349 20,349
Short term deposits 21,399 57,558
Cash at bank and in hand 42,815 135,758
81,563 213,665
Creditors: amounts falling due
within one year 8 (18,631) (28,090)
Net current assets 62,932 185,575
Total assets less current liabilities 173,852 294,316
Income funds
Unrestricted funds 9 56,155 149,915
Restricted funds 9 10,183 39,293
Restricted Investment funds 9 107,514 105,108
173,852 294,316
----- End of picture text -----

The accounts were approved by the Trustees on 25 February 2025 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 2024

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 2024

1 Accounting policies (continued)

1.3 Funds accounting (continued)

Restricted investments Previously endowment funds, following agreement from the Charity Commission, these investments have been redesignated as restricted investments and total funds can only be used on the sepecif object they were given.

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 2024

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 2024

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 2024 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 2024

2 Incoming resources

Unrestricted
Restricted
Endowment
funds
funds
funds
£
£
£
Donations and legacies
Planned giving
Gift Aid donations
73,346
-
Tax recoverable
33,151
6,250
-
Other
70,950
1,030
-
Cash collections at services
6,016
-
Donations, appeals, etc
-
70,350
-
Legacies
-
-
-
183,463
77,630
-
Magazines, books and cards
2,200
-
-
Grants
-
-
-
Fees
1,047
-
-
Children's activities
624
-
-
3,871
-
-
Other trading activities
Parish Hall lettings
20,057
240
-
Coffeepot+
6,969
-
-
Fund raising events
3,281
-
-
30,307
240
-
Investment income
Dividends and interest (gross)
4,058
1,914
-
4,058
1,914
-
Other incoming resources
Other income
15,203
313
-
15,203
313
-
TOTAL INCOMING RESOURCES
236,902
80,097
-
Year to 31 December 2024
Incoming resources from
charitable activities or grants		 Total
£
73,346
39,401
71,980
6,016
70,350
-
261,093
2,200
-
1,047
624
3,871
20,297
6,969
3,281
30,547
5,972
5,972
15,516
15,516
316,999

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

2 Incoming resources (continued)

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 2024

3 Total resources expended

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----- Start of picture text -----
Year to 31 December 2024
Unrestricted Restricted Endowment Total
funds funds funds
£ £ £ £
Charitable activities
Missionary and charitable giving
Church overseas
- -
Missionary societies 3,000 3,000
- -
Relief and development agencies 2,000 2,000
Home missions 8,000 520 - 8,520
Note 4 13,000 520 - 13,520
Ministry:
Parish contribution 81,444 - - 81,444
- -
Housing expenses 4,178 4,178
- -
Clergy expenses 1,346 1,346
- -
Church running expenses 20,451 20,451
Church maintenance 11,104 - - 11,104
Upkeep of services 6,401 401 - 6,802
-
Upkeep of church garden 2,660 1,234 3,894
Expenditure on parish magazine,
books and cards 2,612 - - 2,612
Mission outreach and training 268 - - 268
Salaries 75,444 - - 75,444
Children's & Youth activities 2,950 - - 2,950
- -
Training courses 2,110 2,110
Printing, office supplies and
- -
telephone 5,922 5,922
Other administration costs 4,643 50 - 4,693
Major works 780 147,317 - 148,097
Ukraine Hub - 1,063 - 1,063
Church tower costs 10 - - 10
-
Total charitable activities 235,323 150,585 385,908
Cost of generating voluntary
income
Stewardship expenses 49 - - 49
49 - - 49
Other trading activities
- -
Parish Hall running costs 34,651 34,651
- -
Coffeepot+ 4,843 4,843
Cost of events 959 - - 959
- -
40,453 40,453
Governance costs
- -
Legal & Professional fees 11,679 11,679
- -
Independent Examination fee 1,780 1,780
- -
13,459 13,459
TOTAL RESOURCES EXPENDED 289,284 150,585 - 439,869
----- End of picture text -----

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

3 Total resources expended

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

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Missionary and charitable giving

Unrestricted
Restricted
Restricted
funds
funds
Investments
£
£
£
Overseas
Revive
1,000
-
-
CMCT
2,000
-
-
Release International
1,000
-
-
Peru People
1,000
-
-
5,000
-
-
Home
Linking Lives Eastbourne
2,000
-
-
Beachy Head Chaplaincy
2,000
-
-
Matthew 25
1,000
-
-
Eastbourne Foodbank
1,000
-
-
Diocesan Missionary Fund
2,000
-
-
Parish Hardship Fund
-
520
-
8,000
520
-
Total Giving
13,000
520
-
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
-
Year to 31 December 2024
Year to 31 December 2023		 Total
£
1,000
2,000
1,000
1,000
5,000
2,000
2,000
1,000
1,000
2,000
520
8,520
13,520
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

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

5 Staff costs

Administration
Unrestricted Fund
Family, Children
and Youth Workers
Maintenance of
Church & Parish
Hall		 Wages &
salaries
31,274
36,543
11,901
79,718		 Social
security
costs
2,663
2,476
19
5,158		 Pension
contributions
1,420
1,828
331
3,579		 Total
2024
35,357
40,847
12,251
88,455		 Total
2023
36,064
32,942
13,546
82,552

An employers allowance of £4,899 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 2024
Additions
Disposals
At 31 December 2024
Depreciation
At 01 January 2024
Charge for the year
Disposals
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Investments
Market value at 1 January 2024
Gains/(losses) in year
Market value at 31 December 2024		 Equipment
£
1,850
1,000
-
2,850
1,436
582
-
2,018
832
414		 Total
£
£
8,739
10,589
-
1,000
-
-
8,739
11,589
5,520
6,956
645
1,227
-
-
6,165
8,183
2,574
3,406
3,219
3,633
Total
2024
Total
2023
£
£
105,108
96,069
2,406
9,039
107,514
105,108
Furniture
Endowment Fund

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

7 Debtors

Income tax recoverable
Prepayments
Other debtors		 Total 2024
Total
2023
£
£
7,399
8,371
1,613
2,109
8,337
9,869
17,349
20,349
Unrestricted Fund

8 Creditors

Accruals and deferred income
Other taxation and social security
Creditors for goods and services
£
Garden Maintenance
66,934
Duplex Bequest
34,127
Flower Fund
4,047
Total Restricted Investments
105,108
Garden Fund
-
Charities Fund
26
Children & Young People
-
Church Access Project
29,364
Flower - Floral Decoration
168
St John's School Governers
244
Parish Hardship Fund
5,767
Displaced People
741
Ukraine Families
332
Ukraine Hub
2,651
Partnership Fund
-
Total Restricted Funds
39,293
General Fund
(25,250)
Designated Funds
Bereavement Journey
-
Parish Hall Fund
(11,524)
Parish Hall Maintenance
1,383
Reserve Fund
40,000
Organ Fund
11,204
Tower & Festival Project
-
Legacy Reserve
134,102
Total Unresticted Funds
149,915
Total Funds
294,316
Movement in funds
Balance at 01
January 2024		 Total 2024
Total
2023
£
£
8,773
20,557
2,923
1,398
6,935
6,135
18,631
28,090
£
£
£
£
1,532
-
-
68,466
781
-
-
34,908
93
-
-
4,140
2,406
-
-
107,514
1,858
(1,234)
-
624
-
-
-
26
1,000
(35)
965
76,630
(147,333)
41,339
-
194
(401)
39
-
-
-
-
244
240
(520)
-
5,487
-
-
-
741
155
-
-
487
20
(1,062)
-
1,609
-
-
-
80,097
(150,585)
41,378
10,183
216,357
(249,095)
(28,926)
(86,914)
199
(118)
-
81
20,115
(38,861)
30,270
-
-
-
(1,383)
-
-
-
-
40,000
-
(1,200)
-
10,004
231.00
(10)
-
221
-
-
(41,339)
92,763
236,902
(289,284)
(41,378)
56,155
319,405
(439,869)
-
173,852
Unrestricted Fund
Movement in Funds
Incoming
resources
Resources
expended
Balance at
31
December
2024
Transfers

9 Movement in funds

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

10 Analysis of net assets between funds

Fund balances at 31 December 2024 are represented by:

£
Tangible fixed assets
3,406
Investment fixed assets
-
Current assets (excl bank)
17,349
Cash at bank and on deposit
54,031
Current liabilities
(18,631)
56,155
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
Unrestricted
funds
Unrestricted
funds		 £
£
-
-
-
107,514
-
-
10,183
-
-
-
10,183
107,514
£
£
-
-
-
105,108
-
-
44,003
-
(4,710)
-
39,293
105,108
Restricted
Investments
Restricted
Funds
Restricted
Funds
Restricted
Investments		 Total
£
3,406
107,514
17,349
64,214
(18,631)
173,852
Total
£
3,633
105,108
18,925
193,316
(26,666)
294,316

11 Statement of Funds

Restricted investments

The capital and income is required to be spent on specific objectives.

The Garden Maintenance Fund is a restricted investment, 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 restricted investment, invested in CBF Investment Fund shares (1,509.70 shares), which requires income to be given to charitable causes.

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

The CBF Investment Fund shares were valued at £23.1227 per share at 31 December 2024 (2023: £22.6053 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 2024

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.

Bereavement Journey to reinvest in the Bereavement Journey.

Tower & Festival Project to provide funds to support the running of the Tower Project.

Legacy Reserve to ring fence any funds received from legacies to be allocated to specific projects.

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

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. (2023: None)

ST JOHN THE EVANGELIST, MEADS, EASTBOURNE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

==> picture [422 x 495] intentionally omitted <==

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