THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
St John’s Church Office, Amherst Road, Tunbridge Wells, Kent TN4 9LG
Charity Registration No. 1132603
1
Aims and purpose
St John’s, Tunbridge Wells Parochial Church Council (PCC) has the responsibility, with the incumbent, of promoting the whole mission of the Church in the parish.
In addition, the PCC, as trustees for the registered charity, is specifically responsible for the proper management of the church’s resources, appointment of staff and maintenance of the church and church centre complex of St John’s, Amherst Road, Tunbridge Wells.
Objectives and activities
The primary object is the promotion of the Gospel of our Lord Jesus Christ. The PCC has adopted a mission statement to express its objectives, help guide its decision making and allocate resources to activities which will support and help to fulfil its objectives:
Knowing Jesus better, making Jesus better known
St John’s is a Bible believing church which seeks to glorify God - Father, Son and Holy Spirit - by:
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Teaching the word of God to help all ages grow in Christ
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Praying and caring for everyone within our church community
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Sharing the good news of Jesus Christ with our parish, our town and the world beyond
There is a commitment to continuing this work seven days a week, on and off site, for all ages and stages of life. This work involves the staff team and many volunteers who give hundreds of hours of their time every week. We are grateful and praise God for their dedication.
The PCC is aware of their legal duty to have regard to the public benefit guidance issued by the Charity Commission and, in particular, the supplementary guidance on charities for the advancement of religion.
To this end our Sunday gatherings and midweek meetings are open to all. And through the teaching of the Bible, prayer to and praise of God, we seek to encourage church members to live out their faith in the local community and their places of work. We seek to serve the local community through funerals, marriage preparation and weddings and baby and toddler groups.
In normal circumstances our church centre is used daily, particularly by children and young people attending clubs and activities which are open to all members of the parish, with or without any church connection and for many at no charge. There is a monthly meeting to welcome people from overseas.
2
Safeguarding
St John’s is committed to safeguarding children, young people, victims/perpetrators of domestic abuse and vulnerable adults.
The PCC has adopted the Church of England’s policies and best practice on safeguarding. A formal statement to adopt the House of Bishops’ “Promoting a Safer Church; safeguarding policy statement” was agreed and signed by the PCC and Churchwardens.
Our parish safeguarding officer is Naomi Vallely.
Achievements and performance
In 2022 we were pleased to be able to have a full range of church activities following the end of the limitations on when and how we could meet resulting from the Coronavirus pandemic.
Church attendance
There were 320 names (2021: 295) on the Electoral Roll as at 31 December 2022.
In normal circumstances we gather each Sunday at 10.30am and 6.00pm.
Average Sunday attendance in the mornings was 277 adults and in addition 102 children under 14. There would also be about 100 people viewing the service online. This compares with 240 adults, with about 80 people online, and 81 children as Covid restrictions relaxed in 2021. In the evenings the average attendance was 42 with another five online compared to 35 with 15 online in 2021.
The preaching of the Bible, the word of God, is central to all our gatherings.
Review of the year
The PCC reaffirmed its desire to continue to work under the oversight of the Right Rev Rod Thomas, Bishop of Maidstone. Rod retired during the year and we are grateful for support he has provided to us during his term of office. In 2023 his duties will be undertaken by the Bishop of Ebbsfleet.
As reported last year, Rev Stephen Boon was appointed as associate vicar and he started his work with us in September. Stephen will share his time between St John’s and Proclamation Trust.
The PCC was represented at the ReNew Conference. There was continuing support for the Rochester Good Stewards Trust in lieu of the diocesan freewill offering as a means of providing financial support to like-minded churches.
3
Ali Scoble and Sue Sharland stepped down from their roles as pastoral care coordinator and receptionist, respectively, and we are grateful to them both for their many years of faithful service.
We continue to make grants available to give young people experience of full time Christian ministry and training to develop their Bible handling and teaching skills.
Lauren Moate completed a second year of training at Cornhill while also supporting the women’s ministry. Lauren has subsequently taken on the role of Communications & Front of House Coordinator.
Jonny and Ruth Pullar continued to lead our internationals’ ministry, which grew substantially in 2022, while also training at Cornhill.
Ministry for different groups within the church family has returned to a full level of activity. A significant proportion of church members belong to small groups. There are 19 home groups with some 175 members, nine women’s groups with 90 members, six men’s groups with 45 members and a Bereans group for young adults developing their faith has 14 members.
Good quality music has been an important element of the Sunday gatherings and a large number of church members have contributed through playing instruments or singing. We are grateful for the contribution of their time and talent.
Financial review
The PCC gives praise and thanks to God for his provision over many years expressed through the generous giving of the church family.
Despite the challenging economic circumstances donations increased in 2022 but as we returned to a full level of activities we incurred additional expenditure resulting in a small deficit for the year.
While reserves are at a level to cover deficits in the short term the PCC is aware of the need to aim for a balanced annual budget with the reserves made available for new ministry initiatives.
The PCC has reviewed the charity’s finances in light of the current economic conditions and considers that the charity is a going concern, a view that is also held by the independent examiner.
Legacy income in 2022 was £9,000 (2021: £52). We are grateful to church members who remember our ministry in their wills.
Reserves policy
The PCC has a policy of holding in reserve in the general fund, as far as it is able, between six and eight weeks' expenditure.
4
With the reserves currently available this policy can be followed.
Other designated funds are held to provide adequate reserves for repairs or major renovation of assets, including provision for the costs of repairs to buildings arising from quinquennial inspections.
Risk Policy
The PCC is aware of the continuing need to assess the major risks to which the church is exposed and be satisfied that systems are in place to mitigate exposure to the major risks. A risk register has been prepared and approved by the PCC. This will be kept under regular review by the standing committee and presented annually to the PCC for approval.
During the year the major risks impacting upon the work of the church continued to be in the areas of governance, operational, financial, and public engagement. The handbook containing agreed policies and procedures on various areas is reviewed periodically.
The PCC continues to ensure that the legislation applicable to those working with children and young people is adhered to through the appointment of the Parish Safeguarding Officer working with the incumbent and the newly appointed safeguarding leads on PCC.
The PCC regularly reviews the insurance policy wording to ensure adequate cover and compliance.
Structure, governance and management
St John's Church is situated in St John's Road, Tunbridge Wells. It is part of the Diocese of Rochester within the Church of England.
The PCC is a corporate body established by the Church of England. It operates under the Parochial Church Council Powers Measure 1956 as amended and the Church Representation Rules 2011.
The method of appointment of PCC members is set out in the Church Representation Rules. The Churchwardens, the Treasurer and others with specific responsibilities for matters requiring specialist knowledge are able to attend training courses offered by the Diocese or appropriate external bodies. Reading matter on relevant topics is circulated to PCC members.
The PCC can appoint a governor to St John’s Church of England Primary School in Tunbridge Wells to serve alongside the incumbent. This role is currently held by Becky Wheaton. If, as is the position at present, the incumbent chooses not to act as a governor he can appoint a substitute and he has appointed John Neville to this role.
5
The APCM in 2022 was held on 27 April with some people attending in person and others online via Zoom. During 2022 the PCC met 10 times.
PCC members who served from 1 January 2022 until the date of this report were:
| Incumbent: The Rev Tom Nash (Chairman) Associate Vicar: The Rev Stephen Boon Churchwardens: Mr Andy Bradshaw Mr Stephen Rigby General Synod Member Mr Andrew Smith Diocesan Synod Member: Mr Stephen Howcroft Deanery Synod Members: Mr John Finnis Mr Tom Barker Mr Tim Prideaux Mr Simon Curtis Mr Nick Prideaux Elected Members: Mr Tom Barker Miss Claudia Chambers Mr Tim Prideaux Mrs Charissa Buggs Mr Bramwel Kibara Mr John McLernon Mrs Alice Nurden Mr Nick Prideaux Lay Chairman Mr Simon Curtis Treasurer Mrs Hayley Watts |
Term of Office Ex-Officio Ex-Officio From Sept 2021 Elected Annually Elected Annually 2021-2026 2021-2024 2020-2023 2022-2023 2022-2023 2022-2023 2022-2023 2021-2024 2021-2024 2021-2024 2021-2024 2020-2023 2020-2023 2020-2023 2020-2023 2022-2025 2022-2025 |
|---|---|
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Mr Tony Whittome Mrs Bid Case Mr Peter Brown
2022-2025 2022-2025 2022-2025
In Attendance:
Mrs Angela Stromsoe Secretary Miss Jenny Williams Associate Minister for Women Mr Jono Chalkin Associate Minister for Youth
The following committees work under the authority of the PCC:
Standing Committee
This committee is required by law and meets 10 times each year to transact the PCC's business between meetings, subject to direction from the PCC. It advises the PCC on strategy relating to the mission of St John’s. It oversees the general finances of St John's, monitoring income and expenditure, budgeting and coordinating an annual review of our Christian financial stewardship through planned giving to the church. It may authorise emergency expenditure up to £1,200 without the prior agreement of the PCC.
Mission Committee
The committee promotes mission, Christ's Great Commission, and supports church members and linked workers involved in full time outreach at home and abroad. They keep the church family regularly updated and encourage prayer, giving and practical support for St John's mission workers. They will assist the incumbent in offering guidance to those considering Christian service, whether short or long term and the PCC in undertaking reviews, in line with our objectives, of those who receive grants from the PCC.
Estates Committee
The committee has oversight of the regular maintenance and improvement of the church site and other properties owned by the PCC, and responsibility for properties leased by the PCC. Members act as clerk of works in the supervision of work done on site.
Human Resources Committee
The committee deals with recruitment, employment, organisation and development of lay staff. The requirements for pension auto-enrolment have been met. All eligible staff are enrolled in “The People’s Pension”. The staff handbook is maintained and updated as required. A staff appraisal system is in operation and yearly reviews take place
7
Safeguarding Committee
The committee advises the PCC on carrying out its safeguarding responsibilities including ensuring that appropriate policies are in place, the recruitment process for staff and volunteers takes full account of safeguarding issues including that DBS checks are undertaken and kept updated, and that relevant people undergo appropriate safeguarding training.
8
Preparation of report and accounts
The PCC is responsible for preparing the Parochial Church Council's report and the accounts in accordance with applicable law and United Kingdom accounting standards.
The law applicable to charities in England and Wales requires the PCC to prepare accounts for each financial year which give a true and fair view of the state of affairs of the church and of the incoming resources and application of resources of the church for that year.
In preparing these accounts, the PCC is required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
Approved by the PCC and signed on its behalf by:
Nicholas Prideaux Lay Chair
……………………………………………….
Date
……………………………………………….
9
THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
INDEPENDENT EXAMINER'S REPORT
TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
I report to the trustees on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of St John, Tunbridge Wells for the year ended 31st December 2022.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under
section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do 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 no concerns and 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.
Steve Hale FCA, FCCA For and on behalf of Perrys Audit Limited
Churchdown Chambers
Bordyke Tonbridge Kent TN9 1NR
10
THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2022
| Note Income from: Donations and legacies 3 Charitable activities 3 Investments 3 Total income Expenditure on: Charitable activities 4 Total resources expended Gain/losses on revaluation of fixed assets 8,9 Net incoming resources before transfers Gross transfers between funds Net movement in funds Fund balances at 1.1.22 Fund balances at 31.12.22 |
Unrestricted Unrestricted general designated Restricted Total funds funds funds 2022 £ £ £ £ 480,543 9,000 9,138 498,681 49,910 - - 49,910 - 2,708 - 2,708 530,453 11,708 9,138 551,299 [2021: £515,813] [2021: £1,183] [2021: £10,476] [2021: £527,472] 563,011 4,410 9,697 577,118 563,011 4,410 9,697 577,118 [2021: £523,920] [2021: £3,681] [2021: £9,576] [2021: £537,177] -11,870 50,000 - 38,130 [2021: £16,983] [2021: £125,000] [2021: £nil] [2021: £141,983] -44,428 57,298 -559 12,311 [2021: £8,876] 2021: (£122,502) [2021: £900] [2021: -(£132,278)] 54,428 -54,428 - - [2021: (-£8,876)] [2021: £8,876] 10,000 2,870 -559 12,311 [2021: £nil] 2021: (£131,378) [2021: £900] [2021: (£132,278)] 80,000 1,648,596 2,184 1,730,780 90,000 1,651,466 1,625 1,743,091 |
Total 2021 £ 486,059 40,282 1,131 |
|---|---|---|
| 527,472 | ||
| 537,177 | ||
| 537,177 | ||
| 141,983 | ||
| 132,278 - |
||
| 132,278 1,598,502 |
||
| 1,730,780 |
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
BALANCE SHEET
AS AT 31ST DECEMBER 2022
| Note Fixed assets Tangible assets 8 Investments 9 Current assets Stocks 10 Debtors 11 Cash at bank and in hand Creditors: amounts falling due within one year 12 Net current assets Net assets Funds Unrestricted funds 15 Designated funds (unrestricted) 15 Restricted funds 15 |
2022 £ £ 772,127 698,932 1,471,059 1,158 28,743 277,073 306,974 34,942 272,032 1,743,091 90,000 1,651,466 1,625 1,743,091 |
2021 £ £ 731,589 695,802 1,427,391 1,002 25,810 305,392 332,204 28,815 303,389 1,730,780 80,000 1,648,596 2,184 1,730,780 |
2021 £ £ 731,589 695,802 1,427,391 1,002 25,810 305,392 332,204 28,815 303,389 1,730,780 80,000 1,648,596 2,184 1,730,780 |
|---|---|---|---|
| 1,427,391 303,389 |
|||
| 306,974 34,942 |
332,204 28,815 |
||
| 1,730,780 | |||
| 80,000 1,648,596 2,184 |
|||
| 1,730,780 |
For the financial year ended 31 December 2022 the charity was entitled to exemption from audit under section 144(2) of the Charities Act 2011.
The trustees have not required the charity to obtain an audit of its financial statements for the year in question in accordance with section 144(2); the trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements were approved by the Parochial Church Council and authorised for issue on 17 April 2023 and are signed on its behalf by:
N. Prideaux S.Curtis Lay Chairman Treasurer
2023
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31ST DECEMBER 2022
| Cash flows from operating activities Cash (absorbed by)/generated from operations Investing activities Purchase of tangible fixed assets Interest received Net generated from/(used in) investing activities Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Relating to: Bank balances and short term deposits |
2022 £ £ (21,079) (9,948) 2,708 -7,240 (28,319) 305,392 277,073 277,073 |
2021 £ £ (2,476) (480) 1,131 651 (1,825) 307,217 305,392 305,392 |
2021 £ £ (2,476) (480) 1,131 651 (1,825) 307,217 305,392 305,392 |
|---|---|---|---|
| (1,825) 307,217 |
|||
| 305,392 | |||
| 305,392 |
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
1 Accounting policies
1.1 Accounting convention
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in September 2015 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
1.2 Going concern
At the time of approving the accounts, the PCC has a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus the PCC continues to adopt the going concern basis of accounting in preparing the accounts.
1.3 Charitable funds
Unrestricted funds represent funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. They comprise:
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General fund: the main fund which is used for supporting mission, clergy and staff costs, youth work, other outreach
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and support activities and the day to day running and administration of the Church.
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Designated funds: funds designated by the PCC for a particular purpose:
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Legacy: for capital expenditure and long term projects;
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Repair fund held by Diocese: for repairs to the Church, Church Centre, 112 Stephen's Road and 12 St David's Road;
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Maintenance: for redecoration and maintenance of the Church and Church Centre;
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Capital Fund - Property: holds the capital value and refurbishment costs of 112 Stephen's Road and 12 St David's Road.
Restricted funds represent funds of the PCC which have been received with restrictions so that they may only be used by the PCC for the purpose stated:
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Voluntary income: received for specific purposes;
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Christian holiday bursary fund: received for bursaries for Christian youth camps.
1.4 Income
lncome is recognised when the Church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Church has been notified of the donation, unless performance conditions require deferral of the amount. lncome tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Rental income from letting Church premises is recognised when the rent is due.
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
lncome from investments
Dividends and interest are accounted for when due and tax recoverable is recognised in the same accounting period.
Fair Value Gains and losses on investments
Realised gains or losses are recognised when the investment is sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Grants
Grants and donations are accounted for when paid or when awarded if a binding obligation is created.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost ( or deemed cost) or valuation, net of depreciation and any impairment losses.
Consecrated land and buildings and movable Church furnishings
Consecrated and beneficed property of any kind is excluded from the financial statements by s10(2)(a) of the Charities Act 2011 . The Church Centre is attached to the Church and falls within this exclusion. Moveable Church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Expenditure incurred during the year on consecrated or beneficed buildings and moveable Church furnishings, whether maintenance or improvement, is written off.
Other land and buildings
Other land and buildings held on behalf of the PCC for its own purposes are shown at deemed cost, which is their valuation in the accounts upon transition to FRS 102, and consists of 112 Stephen's Road, Tunbridge Wells. The property is maintained to a level where its residual value is at least equal to its net book value and any depreciation would therefore be immaterial. Annual impairment reviews are carried out to confirm this.
Fixtures, fittings and equipment
Depreciation is provided on fixtures, fittings and equipment at 20% per annum on cost to write them off over their expected useful lives. Individual items (unless part of a larger capital expenditure programme) with a purchase price of less than £250 are written off in the period in which they are purchased.
The gain or loss 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 for the year.
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
1.7 Fixed asset investments
Fixed asset investments include investment property (12 St David's Road Tunbridge Wells) and COIF investments. Investment property is property rented to third parties. Investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year.
1.8 Stocks
Stocks are stated at the lower of cost and net realisable value, which is the estimated net selling price.
1.9 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.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
For non-clergy, the regulations relating to auto-enrolment have been met by enrolling all eligible staff in "The People's Pension" - a defined contribution scheme. The pension costs are accounted for on the basis of contributions payable for the year.
For clergy paid by the Diocese, the Diocese has responsibilty for any pension shortfall. For clergy paid by the PCC, there is exemption from pension liabilities as a "minor responsible body".
1.12 Leases
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.
2. Related party transactions
The vicar and associate vicar are trustees on an ex-officio basis. The vicar receives a stipend from the Diocese of Rochester. The associate vicar is seconded on a part time basis from Proclamation Trust with the PCC covering the cost.
No other trustee received any remuneration or benefits or claimed any expenses for their work as trustees (2021 none).
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
| 3. Income Donations and gifts Gift aid donations Income tax recoverable Other planned giving Collections and specific donations Other income (Job Retention Scheme Grant) Legacies receivable Charitable activities Church activities Fees Hire of Church, Church Centre, and other church properties Investment income Dividends and interest Total income 2021 |
Unrestricted Unrestricted Restricted general designated funds funds funds £ £ £ 341,536 - - 80,550 - 1,571 54,097 - - 4,360 - 7,567 - - - 480,543 - 9,138 - 9,000 - 18,092 - - 1,002 - - 30,816 - - 49,910 - - - 2,708 - 530,453 11,708 9,138 [£515,813] [£1,183] [£10,476] |
Total 2022 £ 341,536 82,121 54,097 11,927 - 489,681 9,000 18,092 1,002 30,816 49,910 2,708 551,299 [£527,472] |
Total 2021 £ 335,622 84,221 49,748 9,687 6,729 |
|---|---|---|---|
| 486,007 52 10,116 649 29,517 |
|||
| 40,282 1,131 |
|||
| 527,472 | |||
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
| 4. Expenditure - Charitable activities Staff costs Depreciation Training Ministry expenses Printing and stationery Telephone and postage Running expenses Cost of services Other ministry costs Other property costs Insurance Bank charges Legal fees Grants (note 5) Governance costs (note 6) 2021 5. Grants payable The Cross Teach Trust Overseas Missionary Fellowship People International South American Mission Society WEC International Proclamation Trust UCCF Crosslinks TW Street Pastors The Christian Institute True Freedom Trust C of E Evangelical Council Renew Gifts to leavers Crosslinks Fegans London City Mission GAFCON Operation Mobilisation Ukraine Rochester Good Stewards Bishop Lines Rochester Diocese 2021 |
Unrestricted Unrestricted Restricted general designated funds funds funds £ £ £ 284,290 - - - 4,410 - 31,703 - - 10,903 - - 4,792 - - 2,301 - - 89,255 - - 5,263 - - 25,797 - 589 22,480 - - 11,832 - - 1,091 - - 672 69,096 - 9,108 3,536 - - 563,011 4,410 9,697 [£523,920] [£3,681] [£9,576] Unrestricted Unrestricted Restricted general designated funds funds funds £ £ £ 8,208 - - 6,707 - - 12,671 - - - - - 6,707 - - 8,840 - - 3,341 - - 7,622 - - 550 - - 550 - - 550 - - 550 - - 250 - - - - - - - - - - - - - 6,056 550 - - - - 3,027 12,000 - - - - - - - 25 69,096 - 9,108 [£70,196] [£nil] [£9,576] |
Total 2022 £ 284,290 4,410 31,703 10,903 4,792 2,301 89,255 5,263 26,386 22,480 11,832 1,091 672 78,204 3,536 577,118 [£537,177] Total 2022 £ 8,208 6,707 12,671 - 6,707 8,840 3,341 7,622 550 550 550 550 250 - - - 6,056 550 3,027 12,000 - 25 78,204 [£79,772] |
Total 2021 £ 263,876 3,681 18,132 7,038 3,574 2,716 79,863 4,890 12,776 44,657 12,289 811 - 79,772 3,102 |
|---|---|---|---|
| 537,177 | |||
| Total 2021 £ 8,098 6,597 7,497 3,123 6,597 6,690 6,597 7,497 500 500 500 500 - 3,394 3,532 1,325 1,325 - - 15,000 500 - |
|||
| 79,772 | |||
Nick Prideaux is a trustee of People International, John McLernon is a member of the C of E Evangelical Council and an employee of Crosslinks, Stephen Boon was a trustee of Crosslinks, Stephen Rigby is a trustee of UCCF and Simon Curtis is a trustee of TW Street Pastors.
Each of them abstained from any discussion and voting concerning donations to their respective organisations.
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THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
| 6. Governance costs Accountancy Independent examiner's fees Other governance costs |
2022 £ 1,813 971 752 3,536 |
2021 £ 1,778 952 372 |
|---|---|---|
| 3,102 |
7. Employees
The average monthly number of persons employed by the charity during the year was:
| Bible teaching staff (full time equivalent) Support staff (full time equivalent) Their aggregate remuneration comprised: Stipends, salaries and associated costs Pension contributions (non-stipend staff) |
2022 3.25 4 7.25 273,000 11,290 284,290 |
2021 3.5 5 |
|---|---|---|
| 8.5 | ||
| 253,411 10,465 |
||
| 263,876 |
These figures include the vicar and associate vicar who are employed by the Diocese of Rochester and Proclamation Trust respectively, but the costs of employment are met by St John's.
Ministry trainees are offered training at Cornhill, provided with an accommodation allowance and a small living allowance. They are not employees and are not included in the above figures.
| 8. Tangible fixed assets Cost/valuation At 1 January 2022 Additions Revaluation At 31 December 2022 Depreciation and impairment At 1 January 2022 Depreciation charged in the year At 31 December 2022 Carrying amount At 31 December 2022 At 31 December 2021 |
Land & buildings £ 725,000 - 35,000 760,000 - - - 760,000 725,000 |
Fixtures, fittings & equipment £ 174,541 9,948 - 184,489 167,952 4,410 172,362 12,127 6,589 |
Total £ 899,541 9,948 35,000 |
|---|---|---|---|
| 944,489 | |||
| 167,952 4,410 |
|||
| 172,362 | |||
| 772,127 | |||
| 731,589 |
19
THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
| 9. Fixed asset investments Market value at 1 January 2022 Change in the year Market value at 31 December 2022 Historical cost 10. Stocks Book stock held 11. Debtors Gift aid debtor Prepayments and accrued income 12. Creditors - amounts falling due within one year Other taxation and social security Trade creditors Accruals and deferred income |
Investment COIF Total Property investment 2022 2022 2022 £ £ £ 575,000 120,802 695,802 15,000 -11,870 3,130 590,000 108,932 698,932 - 24,035 24,035 2022 2021 £ £ 1,158 1,002 2022 2021 £ £ 11,849 9,664 16,894 16,146 28,743 25,810 2022 2021 £ £ 3,863 3,863 25,268 17,257 5,811 7,695 34,942 28,815 |
Total 2021 £ 653,819 41,983 |
|---|---|---|
| 695,802 | ||
| 24,035 |
13. Financial commitments, guarantees and contingent liabilities
St John's School Site Trustees (the incumbent and churchwardens)
The Trustees of the St John's Infant School site made a contribution to the costs of the Church Centre and 12 St David's Road Tunbridge Wells. If either property is ever sold, a proportion of the proceeds will be repaid to the Trust.
| 14. Cash generated from operations Surplus for the year Adjustments for: Investment income recognised in the SOFA Fair value gains and losses on investments Depreciation of tangible fixed assets Movements in working capital: Change in stocks Change in debtors Change in creditors Cash absorbed by operations |
2022 2021 £ £ 12,311 132,278 (2,708) (1,131) (38,130) (141,983) 4,410 3,681 (156) 26 (2,933) 881 6,127 3,772 |
|---|---|
| (21,079) (2,476) |
20
THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
| 15. Funds Unrestricted funds General fund Designated funds (unrestricted) Legacy fund Repair funds at Diocese Maintenance fund Capital fund Total designated funds Total unrestricted funds Restricted funds Special collections Christian holiday bursary fund Repairs fund Total restricted funds Total funds |
Balance Income Expense Investment Transfers Balance at 1.1.22 gain at 31.12.22 80,000 530,453 (563,011) (11,870) 54,428 90,000 229,717 11,708 - - -76,366 165,059 80,879 - - - 11,990 92,869 31,411 - - - - 31,411 1,306,589 - (4,410) 50,000 9,948 1,362,127 |
|---|---|
| 1,648,596 11,708 (4,410) 50,000 -54,428 1,651,466 |
|
| 1,728,596 542,161 (567,421) 38,130 - 1,741,466 138 9,108 (9,108) - - 138 1,046 30 (589) - - 487 1,000 - - - - 1,000 |
|
| 2,184 9,138 (9,697) - - 1,625 |
|
| 1,730,780 551,299 (577,118) 38,130 - 1,743,091 |