_**Charity number: 1132150**_
# **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
**(A Parochial Church Council registered as a charity, number: 1132150)**
## **Financial Statements**
## **and**
**Trustees' Report**
**for the year ended 31 December 2021**
Document Ref: A8ZTG-ANRPH-QK4QS-S466R
Page 1 of 17
AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
**Index to the Financial Statements for the year ended 31 December 2021**
||**Page**|
|---|---|
|**Index to the Financial Statements**|**2**|
|**Charity Information**|**3**|
|**Trustees' Report**|**4 - 6**|
|**Statement of Trustees' Responsibilities**|**7**|
|**Independent Examiner's Report**|**8**|
|**Statement of Financial Activities**|**9**|
|**Statement of Financial Postion**|**10**|
|**Statement of Cash Flows**|**11**|
|**Accounting Policies**|**12 - 13**|
|**Notes to the Accounts**|**14 - 17**|
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AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Charity Information for the year ended 31 December 2021**
**Status:**
The Parochial Church Council (PCC) is a corporate body established by the Church of England. It is constituted and governed by the Parochial Church Councils (Powers) Measure 1956 (as amended) and the Church Representation Rules (2011). The members of the PCC are its trustees under charity law and are referred to as such throughout this report. It is a registered charity, number 1132150.
|**Charity name:**|The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green|
|---|---|
|**Other operating names:**|St John on Bethnal Green|
|**Charity registration number:**|1132150|
|**Correspondence address:**|St John's Rectory|
||30 Victoria Park Square|
||London E2 9PB|
|**Operations address:**|200 Cambridge Heath Road|
||London E2 9PA|
|**Chair:**|The Reverend Prebendary Alan Green|
|**Churchwardens:**|Debra Frame|
|**Electoral Roll Officer:**|Clare Barnett|
|**Independent Examiner:**|**Anthony Armstrong FCA**|
||**Armstrong & Co**|
||_Chartered Accountants & Statutory Auditor_|
||4a Printing House Yard|
||Hackney Road|
||London E2 7PR|
|**Church Architect:**|**Robin Mallalieu**|
||**Brady Mallalieu Architects**|
||90 Queens Drive|
||London N4 2HW|
|**Heritage Architect:**|**Jon Bolter**|
||**Rees Bolter Architects**|
||New North House|
||202 New North Road|
||London N1 7BJ|
||**0**|
||0|
|**Bankers:**|**HSBC plc**|
||465 Bethnal Green Road|
||London E2 9QW|
||0|
||**CCLA Investment Management Ltd**|
||**The CBF Church of England Funds**|
||Senator House, 85 Queen Victoria Street|
||London EC4V 4ET|
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## AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Trustees' Report**
## **for the year ended 31 December 2021**
The Trustees of The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (the PCC) present their report together with the financial statements for the year ended 31 December 2021.
## **Objectives and Activities**
The PCC is committed to witnessing to the Christian Gospel through worship, nurture, pastoral care, and service for – as far as this is possible – all who live in this diverse multi-faith parish. We seek:
- to maintain the tradition of prayer and worship that has taken place here since 1828 through regular services, the provision of occasional offices (Baptisms, Weddings and Funerals), and individual pastoral care;
- to nurture the worshipping community through preaching and teaching – Sunday School, preparation for First Communion and Confirmation, programmes centred on the themes of the year;
- to provide opportunities for service to the wider community through the provision of space in our crypt and hall for voluntary groups and social businesses;
- to engage in an exploration of spirituality and culture through engagement with a wide range of artists and artistic forms;
- to facilitate these objectives, and to relate them to our Christian heritage, by maintaining and developing our buildings, especially the grade1 listed church, designed by Sir John Soane.
## **Membership**
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. PCC members are elected for a three year appointment with one third retiring each year. The retiring dates are provided below (*).
## **During the year the following served as members of the PCC or assisted in the running of church activities.**
## **Elected members:**
Clare Barnett (Electoral Roll Officer, Safeguarding Officer) (*2023) Justine Ifweagwu (*2022) Lois Lewington (*2022) Lisa Mock (2024) Joy Stanton (*2022) Stan White (until May 2021)
## **Ex-officio members:**
Incumbent: The Reverend Prebendary Alan Green, Chair Assistant Priest: The Reverend Christine Hall Churchwarden: Debra Frame (also Children’s Champion) Deanery Synod Representative: Sabine Butzlaff Deanery Synod Representative: Barbara Perrott (Vice Chair, Stewardship Officer)
## **Aim and Purposes**
St John’s Parochial Church Council (PCC) has the responsibility of cooperating with the Incumbent, the Reverend Prebendary Alan Green, in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the church building, together with its crypt and hall at 200 Cambridge Heath Road, Bethnal Green.
## **Structure, Governance and Management**
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity.
The method of appointment of PCC members is set out in the Church Representation Rules. At St John’s the membership of the PCC consists of the parish clergy, churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. All who regularly attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The PCC has two sub-committees – Standing and Building – which are responsible and report back to it either with recommendations or, when necessary, with decisions that require ratification.
Standing Committee membership: since the PCC is so small at present, it was agreed that it should also constitute the Standing Committee.
Building Committee: Fr Alan Green, Rev Christine Hall, Stan White,,Jon Bolter, Robin Mallalieu
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## AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Trustees' Report**
**for the year ended 31 December 2021**
## **Safeguarding**
The parish of St John on Bethnal Green is committed to the safeguarding of children, young people and adults. We follow the House of Bishops guidance and policies and have our own Parish Safeguarding Officer(s), PSOs. The Diocese of London’s safeguarding pages contain vital links and information including contacts for the Diocesan Safeguarding Advisor (DSA) who advise our PSOs. The policy is reviewed by the PCC annually.
## **Review of the Year**
Once again the COVID-19 pandemic dominated the year, with the church once again closed as 2021 began. As for much of the preceding year Fr Alan maintained the pattern of Sunday and weekday Masses by celebrating alone in church with congregants joining either in the live stream or though the Act of Spiritual Communion, a mediative reflection on Holy Communion used at home at the time of the services and supported by a lectionary of readings and Collects sent out by post to all who requested it. For some, being able to see the celebration of the Mass online and to chat with other participants at the end of the service was the next best thing to being together in church; for others, the act of prayerful imagination brought them closest to their lived experience of a shared Mass at St John’s. The Church Council maintained its cautious approach to the possibility of reopening both to safeguard the number of vulnerable individuals with congregation and to maintain a solidarity across the faith communities of Tower Hamlets, trying as much as possible to move together in responding both to regulations and to ability. Consequently St John’s did not reopen for public worship until Palm Sunday on 28 March. The general pattern after Easter was that all services continued to be streamed with a congregation present on Sundays, opening on weekdays too from August. Shortly after that the weekday streaming option ended, but the Sunday Mass continued with both a congregation and an online stream throughout the year. Huge thanks are due to Sabine Butzlaff, based in the Rectory kitchen, who moderated every streamed service from April 2020!
We were once again able to hold services to mark life events through the year, gradually lifting restrictions on numbers towards the summer. It was, therefore, a pleasure to celebrate two weddings and two baptisms in church in 2021. We could also hold funerals in church once again, providing better opportunities to honour the departed and enable families and friends to grieve in ways that had not been possible in the previous year. Sadly, those who died in 2021 included a number of congregation members or their relatives – in particular Val Gore, Sheila Faye, Henry Lewington Stan White (previous Church Council member and Churchwarden) and Basil Charles. May they rest in peace and rise in glory. 2021 also marked the 25th anniversary of former curate Edmund CargillThompson, who returned to St John’s to hold a concelebrated Mass in June.
In a similar way, our arts programme began to re-emerge through the year. Gareth Dennis-Jones, a sound engineer who had worked at many of our concerts in the past, organised a series of streamed small-scale gigs in the church without an audience early in the year and with small audiences in the Spring. Art exhibitions began again in the Summer and in the Autumn we were delighted to welcome back our old friends The Grand Union Orchestra for a series of concerts. We made new friends too, with the beginning of a regular series of Saturday lunchtime concerts curated by Daylight Music.
These events began to bring in some extra income to the church. During the lockdown Christchurch London had found permanent premises in Bow so did not return to St John’s. Our Church Hall was continuing to be used as a Food Pantry by Tuesday Bites and Alcoholics Anonymous have been using it for a smaller weekly meeting. Fortunately, congregation members were continuing to give regularly to the church and all Crypt users were able to pay their full rents. In addition the Pemberton Barnes Trust further increased the annual grant to St John’s and guaranteed it for two further years for which we are very thankful. However this has still meant we have had to cut costs wherever possible, though we were still committed to paying our agreed Common Fund level to the Diocese.
Fr Alan continued to work at a borough level, as Chair of Tower Hamlets Inter Faith Forum to maintain the partnerships between faith communities and secular partners that had been such a feature of 2020. In particular, work with Public Health and Barts NHS Health Trust had made use of the knowledge and the resources of the faith communities to understand local needs, to reach some minority ethnic groups and to communicate messages about vaccine safety and other issues. By the end of 2021 it was clear that these relationships will continue to develop in future years rather than return to the more patchy state pre-pandemic.
Thanks are due to Rev Christine, Debra Frame and Frances Groombridge for continuing to head up pastoral care for the St John’s community through the year whilst Fr Alan concentrated on the borough work and to all members of the Parochial Church Council and other volunteers for taking on so much work to maintain the ministry and mission of the church. The Parochial Church Council met informally online whenever needed throughout the year and ratified some issues of formal business in a meeting in November.
## **Public Benefit**
St John on Bethnal Green benefits the public by way of: regular worship that is open to all, the provision of sacred space for personal prayer and contemplation, pastoral work (including the visiting of the sick and the bereaved), teaching Christianity through sermons, courses and small groups, taking school assemblies, promoting the whole mission of the church through its assistance to older people, parents and children, and supporting charities in the UK and overseas.
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AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Trustees' Report**
**for the year ended 31 December 2021**
## **Financial Review**
## **Results for the year**
The results of the period and financial position of the charity are shown in the annexed financial statements.
The Statement of Financial Activities shows net expenditure for the year of £13,171 and reserves of £93,088.
## **Tangible fixed assets for use by the charity.**
Fixed assets are set out in Note 10 to the accounts.
## **Reserves Policy**
The trustees consider that a policy of holding a minimum of 12 months income as a general reserve is appropriate for the charity.
## **Independent Examiner**
The Independent Examiner, Anthony Armstrong FCA of Armstrong & Co, has indicated his willingness to be proposed for reappointment.
The financial statements were approved by the Board of Trustees on 13 December 2022 and signed on its behalf by:
## _**The Reverend Prebendary Alan Green, PCC Chairman, Trustee**_
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**(A Parochial Church Council registered as a charity, number: 1132150)**
## AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
## **Statement of Trustees' Responsibilities for the year ended 31 December 2021**
The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are required by law to prepare financial statements for each financial period which give a true and fair view of the financial activities of the charity and of its financial position at the end of that period. In preparing those financial statements the trustees are required to:
- a) Select suitable accounting policies and apply them consistently;
- b) Observe the methods and principles in the Charities SORP;
- c) Make judgements and estimates that are reasonable and prudent;
- d) Follow applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the accounts;
- e) Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. 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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AT **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Independent Examiner's Report**
## **to the PCC of The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
I report on the accounts of The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green for the period from 1 January 2021 to 31 December 2021, which are set out on pages 9 to 17. My report is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and the Charities Act 2011 ( 'the Charities Act').
This report is made solely to the charity's trustees as a body in accordance with section 145 of the Charities Act and regulations made under section 154 of that Act. My examination has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the PCC and its members as a body, for my examination, for this report, or for the opinions I have formed.
## **Respective responsibilities of trustees and examiner**
As described on page 7, the PCC are responsible for the preparation of the accounts. The PCC consider that an audit is not required for this year under section 144 of the the Charities Act and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to:
- a) examine the accounts under section 145 of the Charities Act,
- b) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
- c) to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
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 the 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**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- l the accounting records were not kept in accordance with section 130 of the Charities Act; or
- l the accounts did not accord with the accounting records; or
- l the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## _**Anthony Armstrong FCA, Independent Examiner**_
**of Armstrong & Co** _Chartered Accountants & Statutory Auditor_
**4a Printing House Yard Hackney Road London E2 7PR**
## **Dated: 13 December 2022**
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FS **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Statement of Financial Activities for the year ended 31 December 2021**
|**Notes**
**Income from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
**Total income**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total expenditure**
**Net income/(expenditure) and movement in funds**
**Reconciliation of funds:**
Total funds brought forward
14
**Total funds carried forward**
14|||**2021**
**2020**
**Total Funds**
**Total Funds**
£
£
27,371
45,054
45
422
43,366
42,524
23
152
**70,805**
**88,152**
21,977
17,029
61,999
81,056
**83,976**
**98,085**
(13,171)
(9,933)
106,259
116,192
**93,088**
**106,259**|
|---|---|---|---|
||**Unrestricted**
**Funds**|**Restricted**
**Funds**||
||£
33,776
45
43,366
23|£
(6,405)
-
-
-||
||**77,210**|**(6,405)**||
||21,977
61,999|-
-||
||**83,976**|**-**||
||(6,766)
99,854|(6,405)
6,405||
||**93,088**|**-**||
All incoming resources and resources expended are derived from continuing activities. The accompanying accounting policies and notes form an integral part of these financial statements.
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**The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Statement of Financial Postion as at 31 December 2021**
|||**31 December 2021**|**31 December 2021**|**31 December 2021**|**31 December 2020**|**31 December 2020**|
|---|---|---|---|---|---|---|
||**Notes**|£||£|£|£|
|**Fixed assets:**|||||||
|Tangible assets|10|||-||97|
|**Total fixed assets**||||-||97|
|**Current assets:**|||||||
|Debtors|11||-||4,200||
|Cash at bank and In hand|12|95,488|||104,362||
|**Total current assets**||95,488|||108,562||
|**Creditors: amounts falling due within one year**|13|2,400|||2,400||
|**Net current assets/(liabilities)**||||93,088||106,162|
|**Total net assets**||||93,088||106,259|
|**The funds of the charity:**|||||||
|Restricted funds|16|||-||6,405|
|Unrestricted funds|15|||93,088||99,854|
|**Total charity funds**|18|||93,088||106,259|
**The financial statements were approved by the Board of Trustees on 13 December 2022 and signed on its behalf by:**
## _**The Reverend Prebendary Alan Green, PCC Chairman, Trustee**_
## _**Debra Frame, Trustee**_
_**The notes on pages 12 to 17 form part of these accounts.**_
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**The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Statement of Cash Flows**
## **for the year ended 31 December 2021**
|**Notes**
**Cash flows from operating activities:**
Net cash provided by/(used in) operating activities
**1**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
**Net cash provided by/(used in) investing activities**
**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting period**
**2**
**Cash and cash equivalents at the end of the reporting period**
**2**
**Notes to the Cash Flow Statement**
**1)**
**Adjustments for:**
Depreciation charges
Dividends, interest and rents from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in) operating activities**
**2)**
**Analysis of cash and cash equivalents**
Cash in hand
**Total cash and cash equivalents**
**Reconciliation of net income/(expenditure) to net cash flow from**
**operating activities**
Net income/(expenditure) for the reporting period (as per the statement of financial
activities)|**2021**
£
(8,897)
23
23
(8,874)
104,362
**95,488**
**2021**
£
(13,171)
97
(23)
4,200
-
**(8,897)**
**2021**
£
95,488
**95,488**|**2020**
£
(29,670)|
|---|---|---|
|||152|
|||152|
|||(29,518)
133,880|
|||**104,362**|
|||**2020**
£
(9,933)
132
(152)
(4,200)
(15,518)|
|||**(29,670)**|
|||**2020**
£
104,362|
|||**104,362**|
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**The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Accounting Policies**
## **for the year ended 31 December 2021**
## **Basis of preparation**
The financial statements have been prepared in accordance with:
- a) Applicable UK accounting standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)'.
- b) 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 (FRS 102) (effective 1 January 2015) - (Charities SORP FRS 102);
- c) the Charities Act 2011.
## **Public benefit entity**
The charity meets the definition of a public benefit entity under FRS 102.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue to operate and accordingly the accounts have been prepared on a going concern basis.
## **Income recognition**
Voluntary income and donations (including legacies) are accounted for once the PCC has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.
The income from trading activities includes rental income from the letting of church premises which is accounted for when earned. It is shown gross, with the associated costs included in fundraising costs.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## **Expenditure recognition**
Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The PCC is not registered for VAT and accordingly expenditure includes VAT where appropriate.
Expenditure included in Raising Funds includes amounts incurred in obtaining grants and other donations and property maintenance costs.
Charitable expenditure includes those costs expended in fulfilling the PCC’s principal objects, as outlined in the Report of the PCC. These include grants payable, governance costs and an apportionment of support costs.
- Grants payable are payments made to third parties in furtherance of the PCC’s objects. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the PCC.
- Governance costs comprise all costs involving the public accountability of the PCC and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees.
- Rentals under operating leases are charged as incurred over the term of the lease.
## **Restricted Funds**
Restricted funds are to be used for specified purposes as laid down by the funder. Direct and support expenditure which meets these criteria are identified to the fund together with a fair allocation of other costs.
## **Unrestricted Funds**
Unrestricted funds are funds received which have no restrictions placed on their use and are available as general funds.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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**The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green (A Parochial Church Council registered as a charity, number: 1132150)**
## **Accounting Policies**
## **for the year ended 31 December 2021**
## **Tangible Fixed Assets**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture & fittings - 20% on cost Office equipment - 25% on cost Computer equipment - 25% on cost
Items of equipment are only capitalised where the purchase price exceeds £200.
## _Consecrated Property and Moveable Church Furnishings_
Consecrated land and benefice property such as the church building and vicarage is excluded from the accounts in accordance with s10 of the Charities Act 2011. Moveable church contents are held by the vicar and churchwardens on special trust for the PCC and require a faculty for disposal. They are accounted for as inalienable property unless consecrated. All expenditure incurred on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is expressed within the Statement of Financial Activities.
## **Investments**
Investments are shown in the balance sheet at closing market value. Surpluses or deficits on valuation are credited or charged to the statement of financial activities.
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**(A Parochial Church Council registered as a charity, number: 1132150)**
## F **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
## **Notes to the Accounts**
## **for the year ended 31 December 2021**
## **1 Incoming resources**
The incoming resources and surplus are attributable to the principal activities of the charity.
## **2 Net outgoing resources**
|**Net outgoing resources**
_Net outgoing resources are stated after charging:_
Independent Examiner's fees - reporting service
Depreciation - owned assets
**Trustees' emoluments**|**2021**
£
1,200
97
-|**2020**
£
1,200
132|
|---|---|---|
|||-|
## **Trustees' emoluments**
Emoluments include salaries, fees, bonuses, expense allowances and estimated non-cash benefits receivable. All trustees serve in a voluntary capacity and do not receive payment for their services.
|**Income from donations and legacies**
Personal donations
Free will offering
Church plate
Everyclick
Trusts & Foundations
LPOW grants
National Heritage
Other grants|**Unrestricted**
£
2,069
6,931
759
17
24,000
-
-
-
33,776|**Restricted**
£
-
-
-
-
-
-
(6,405)
-
(6,405)|**2021**
**Total**
£
2,069
6,931
759
17
24,000
-
(6,405)
-
27,371|**2020**
**Total**
£
1,849
5,696
709
253
-
3,919
18,900
13,728|
|---|---|---|---|---|
|||||45,054|
- **3 Income from donations and legacies**
|**4**
**Income from charitable activities**
Assigned fees
**5**
**Income from other trading activities**
Bar income
Flat rental
Church hire
Hall hire
Crypt licences
Art classes
**6**
**Income from investments**
Bank interest received
**7**
**Expenditure on raising funds**
Flat rental
Art classes costs
Bar expenses|**Unrestricted**
£
45
45
**Unrestricted**
£
3,002
12,461
9,757
1,290
10,094
6,762
43,366
**Unrestricted**
£
23
23
**Unrestricted**
£
14,149
6,281
1,547
21,977|**Restricted**
£
-
-
**Restricted**
£
-
-
-
-
-
-
-
**Restricted**
£
-
-
**Restricted**
£
-
-
-
-|**2021**
**Total**
£
45
45
**2021**
**Total**
£
3,002
12,461
9,757
1,290
10,094
6,762
43,366
**2021**
**Total**
£
23
23
**2021**
**Total**
£
14,149
6,281
1,547
21,977|**2020**
**Total**
£
422|
|---|---|---|---|---|
|||||422|
|||||**2020**
**Total**
£
2,114
13,840
11,781
3,307
9,572
1,910|
|||||42,524|
|||||**2020**
**Total**
£
152|
|||||152|
|||||**2020**
**Total**
£
13,896
1,528
1,605|
|||||17,029|
Page 14
Document Ref: A8ZTG-ANRPH-QK4QS-S466R
Page 14 of 17
## F **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
**(A Parochial Church Council registered as a charity, number: 1132150)**
## **Notes to the Accounts**
## **for the year ended 31 December 2021**
|**8**
**Expenditure on charitable activities**
London Diocesan Fund - Common fund
Clergy expenses
Liturgical expenses
Curtilage
Office costs
Donations made
Insurance
Sundry expenses
Bank charges
Heat, light & water
Depreciation charge
Repairs & maintenance
Professional fees
Independent examination fees
**9**
**Staff costs**
Staff salaries|**Unrestricted**
£
35,500
441
1,087
2,105
2,172
149
7,881
-
5
7,140
97
3,922
300
1,200
61,999|**Restricted**
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**2021**
**Total**
£
35,500
441
1,087
2,105
2,172
149
7,881
-
5
7,140
97
3,922
300
1,200
61,999
**2021**
£
Nil
-|**2020**
**Total**
£
35,500
432
1,992
6,725
2,459
432
7,852
189
-
7,438
132
13,200
3,505
1,200|
|---|---|---|---|---|
|||||81,056|
|||||**2020**
£
Nil|
|||||-|
No remuneration was paid to any Trustee or their associates for services as a trustee during the year ended 31 December 2021 nor to 31 December 2020.
|**10 Tangible fixed assets**
**Tangible 1**
**Tangible 2**
£
£
**Cost**
As at 1 January 2021
-
-
As at 31 December 2021
-
-
**Depreciation**
As at 1 January 2021
-
-
Charge for the year
-
-
As at 31 December 2021
-
-
**Net book value**
As at 31 December 2021
-
-
As at 31 December 2020
-
-|**Furniture &**
**fittings**
£
6,279
6,279
6,279
-
6,279
-
-|**Office**
**equipment**
£
2,467
2,467
2,467
-
2,467
-
-|**Computer**
**equipment**
£
1,027
1,027
930
97
1,027
-
97|**Total**
£
9,773|
|---|---|---|---|---|
|||||9,773|
|||||9,676
97|
|||||9,773|
|||||-|
|||||97|
On 18 March 2008 the PCC obtained ownership of 14 paintings by Chris Gollon, which have been commissioned over the last 8 years at a cost of approximately £3,000 each. These paintings depict the Stations of the Cross and are hung in the church building. They are further described in the PCC report. The appropriate accounting treatment for these is currently under consideration by the PCC and our external advisors.
## **11 Debtors: amounts falling due within one year**
Trade debtors
|**2021**|**2020**|
|---|---|
|£|£|
|-|4,200|
|-|4,200|
Page 15
Document Ref: A8ZTG-ANRPH-QK4QS-S466R
Page 15 of 17
## F **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
**(A Parochial Church Council registered as a charity, number: 1132150)**
## **Notes to the Accounts**
## **for the year ended 31 December 2021**
|**12 **
**13 **
**14 **
**15 **
**16 **
**17 **|**Bank and cash in hand**
PCC: HSBC community account
Arts: HSBC community account
Hall: CBF deposit fund
Development Fund: HSBC community account
Development Fund: HSBC BMM account
Development Fund: CBF Deposit account
**Creditors: amounts falling due within one year**
Accruals
**The funds of the charity: current year**
_Restricted funds_
Restricted income funds
_Unrestricted funds_
General funds
**The funds of the charity: prior year**
_Restricted funds_
Restricted income funds
_Unrestricted funds_
General funds
**Restricted funds: current period**
National Heritage grant
**Restricted funds: prior period**
National Heritage grant
Crypt Toilets|**Opening**
**balance**
£
6,405
99,854
106,259
**Opening**
**balance**
£
-
116,192
116,192
**Opening**
**balance**
£
6,405
6,405
**Opening**
**balance**
£
-
-
-|**Resources**
**arising**
£
(6,405)
77,210
70,805
**Resources**
**arising**
£
22,819
65,333
88,152
**Incoming**
**resources**
£
(6,405)
(6,405)
**Incoming**
**resources**
£
18,900
3,919
22,819|**Resources**
**utilised**
£
-
(83,976)
(83,976)
**Resources**
**utilised**
£
(16,414)
(81,671)
(98,085)
**Resources**
**expended**
£
-
-
**Resources**
**expended**
£
12,495
3,919
16,414|**2021**
£
13,241
18,327
150
8,910
25,944
28,916
95,488
**2021**
£
2,400
2,400
**Other**
**movements**
£
-
-
-
**Other**
**movements**
£
-
-
-
**Transfers &**
**gains/(losses)**
£
-
-
**Transfers &**
**gains/(losses)**
£
-
-
-|**2020**
£
27,616
17,089
150
4,665
25,942
28,900|
|---|---|---|---|---|---|---|
|||||||104,362|
|||||||**2020**
£
2,400|
|||||||2,400|
|||||||**Closing**
**balance**
£
-
93,088|
|||||||93,088|
|||||||**Closing**
**balance**
£
6,405
99,854|
|||||||106,259|
|||||||**Closing**
**balance**
£
-|
|||||||-|
|||||||**Closing**
**balance**
£
6,405
-|
|||||||6,405|
## **Restricted funds (continued)**
Projects financed by restricted funds are supported by unrestricted funding where necessary. This occurs where the funding is in arrears or the incidence of expenditure on the project occurs disproportionately at the beginning of the project compared to the income flows. Where restricted projects end the year with a deficit, this is met by after year-end restricted income or transfers from unrestricted funds.
|**Name of Restricted Fund**|**Purpose of restricted fund**|
|---|---|
|**National Heritage grant**|Emergency grant to cover essential costs, repairs and maintenance of the fabric .|
|**Crypt Toilets**|Grant from Garfield Weston Anniversary Fund for the construction of new toilets in the church
crypt.|
Page 16
Document Ref: A8ZTG-ANRPH-QK4QS-S466R
Page 16 of 17
## F **The Parochial Church Council of the Ecclesiastical Parish of Saint John on Bethnal Green**
**(A Parochial Church Council registered as a charity, number: 1132150)**
## **Notes to the Accounts**
## **for the year ended 31 December 2021**
|**18 Net assets attributable to funds: current period**
Current assets
Current liabilities
Net assets represented by funds
**19 Net assets attributable to funds: prior period**
Tangible fixed assets
Current assets
Current liabilities
Net assets represented by funds|**General**
**funds**
95,488
(2,400)
93,088
**General**
**funds**
97
102,157
(2,400)
99,854|**Designated**
**funds**
£
-
-
-
**Designated**
**funds**
£
-
-
-
-|**Restricted**
**funds**
£
-
-
-
**Restricted**
**funds**
£
-
6,405
-
6,405|**Endowment**
**funds**
£
-
-
-
**Endowment**
**funds**
£
-
-
-
-|**Total**
£
95,488
(2,400)|
|---|---|---|---|---|---|
||||||93,088|
||||||**Total**
£
97
108,562
(2,400)|
||||||106,259|
## **20 Taxation**
The PCC is a registered charity. Accordingly, it is exempt from taxation in respect of income and capital gains to the extent that these are applied to its charitable objects.
## **21 Post balance sheet events**
There were no significant post balance sheet events.
## **22 Contingent liabilities**
The charity had no material contingent liabilities at 31 December 2021 nor at 31 December 2020.
## **23 Transactions with trustees/PCC members**
During the year the total amount aggregate donations made by PCC members, their close family members and business associates amounted to £2,500 (2021: £1,620).
## **24 Gifts in kind and volunteers**
During the year the charity benefited from unpaid work performed by volunteers.
Page 17
Document Ref: A8ZTG-ANRPH-QK4QS-S466R
Page 17 of 17
## **Signature Certificate**
Reference number: A8ZTG-ANRPH-QK4QS-S466R
## ieBSMOXA)YOO **Signer Timestamp Signature** ete, ~~I~~
## **Alan Green**
Email: alan.green@virgin.net Shared via link
Sent: Viewed: Signed:
13 Dec 2022 17:07:28 UTC 13 Dec 2022 18:12:47 UTC 13 Dec 2022 18:28:08 UTC
IP address: 82.26.252.78 Location: London, United Kingdom
## **Debbie Frame**
Email: debbieframe@yahoo.com
Sent: Viewed: Signed:
## **Recipient Verification:**
✔Email verified
13 Dec 2022 17:07:28 UTC 13 Dec 2022 20:11:35 UTC 13 Dec 2022 20:12:19 UTC 13 Dec 2022 20:11:35 UTC
IP address: 213.205.200.68 Location: London, United Kingdom
## **Tony Armstrong**
Email: tony@armco.co.uk
Sent: 13 Dec 2022 17:07:28 UTC Viewed: 13 Dec 2022 17:07:29 UTC Signed: 14 Dec 2022 00:25:55 UTC
IP address: 185.78.8.123 Location: London, United Kingdom
Document completed by all parties on: 14 Dec 2022 00:25:55 UTC
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