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2025-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 John'• Chuv¢h Offl• Amh•rnt Ro•d. Tun￿ld0• W•N K•nt TN4 ILG Charfty Rrylltrth Nth 1132eOJ

Aims and st John'8, Tunbridge Wells Parochial Church Council (PCC) has the responsibilty. with the incumbent. of promoting the whole mission of the Church in the parish. In addition, the PCC. as twstees for the regislered charity, is specificalty responsible for the proper management of the church's resources. appointment of staff and Maintenan￿ of the church and church centre complex of St John's. Amhew3t Road, Tunbridge Wells. Ob eclives and aclivilies The primary obpct is the promotion of the Gospel of OUT Lord Jesus Christ. The PCC has adopted a mission statement to express ts objectives. help guide its decision making and allo(2te resour(xs to activities which will support and help to fulfil its objectives: Knowlng Jesus bettar, maklng Jesus ￿tter kn¢)wn St John's is a Bibk believing church which seeks to glorfy God - Father. Son and Holy Spirit - by: Teachlng the word of God to trdp all ages grow in Christ. Praying and caring for everyone within our church communty. Sharing the good news of Jesus Christ with our parish, our town and the world beyond. There is a commitsnent to continuing this work seven days a week, on and off site. for all ages and stsges of lrfe. This wort( invofves the staff team and many volunteers who give hundreds of hours of their time every week. We are grateful and praise God for their dedicalion. The PCC is aware of their legal duty to have regard to the public benefft guidan issued by the Charity Commission and, in particular, the supplementary guidan￿ on charities for the advancement of ￿lIgIon. 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 farth in the local community and t￿￿1r places of work. We seek to serve the local communty through funerals, marriage preparation and weddings and baby and toddler groups. In normal circumstances our church ￿}ntr8 18 U8ed daily. particularty by children and young people attending dubs and activities which are open to all members of the parish, with or without any church connection and for many at no charg8. There 18 a monthty meeting to ￿kOMe people from ovew8ea8.

St John's is commrtted to safeguarding children, young people, victimslperpetrators of domestic abuse and vulnerable adults. The PCC has adopted the Church of England's policies and best practice on safeguarding. A fomial statement to adopt the House of Bishops Promoting a Safer Church,. safeguarding policy ststemenf is agreed and signed by the PCC annually. Our Parish Safeguarding Off￿r (PSO) is Naomi Vallely. who is supported in role by the members of the Safeguarding Team. The PSO is the key link between the Diocese of Rochester and St John's concerning all safeguarding matters. Our PSO is appointed by, and supports, the PCC in the delNery of the PCC'S safeguarding responsibilities. This indudes supporting the PCC in the delivery of its responsibilities around Safer Recruitsnent and People Management- for inStsn￿, by maintsining records, supporting recruitment, coordinating DBS applications (including updates to DBS status), and seeking advice from the Diocesan Safeguarding Team. In addrtion, our PSO liaises with the Di0￿San Safeguarding Team to detemiine what level of Safeguarding Training is appropriate for Church Officers (both members of staff and volunteers) and to seek to ensure that this is sats'sfactorily completed on time. Achievements and rforniance In 2025 we were pleased to be able to have a full range of church activiti&s. Church attendance There were 332 names (2024: 321) on Electoral Roll as of 31 December 2025. In r￿rrna1 circumstances we gather each Sunday at 10.30am and 6.OOwn. Average Sunday attendance in the momings was 341 adults and in addition 135 children under 14. There would also be about 140 people viewing the service online. This CoMpa￿S with 338 adults. with about 126 people online, and 132 children in 2024. In the evenings the average attendance was 42; also 42 in 2024. The preaching of the Bib18. the word of God, is central to all our gatherings.

Revlew The PCC reaffimied its desire to continue to work under arrangements for alternative oversight which are provided by the Right Rev Dr Rob Munro. 8ishc4) of Ebbsfleet. The PCC vrds represented at the ReNew Conference. There was continuing support for the Rochester Good Stewards Trust as a means of providing financial support to I￿e-mInded churches. We continue to make grants available to give people experience of full time Christian ministry and training to develop their Bible handling and teaching th'lls. Brian Wong continues his leadership of the irrtemalional's ministry. This ministry maintains a good number of attendees. with an average of approximately 20 attending the monthly Global Café in 2025. Brian continues his training at Comhill. William Everingham joined as Assistant Youth and Children's Worker and commenced hbs training at Cornhill. Rev Stephen Boon's secondment to St. Johns Church came to an end in August, and he retumed to work full time for the Prodamation Trust. MeN Kissoon joined the ministry tsam as Church Plant Developer. Jake McLearon joined as a ministy trainee and conmenced his training at Comhill. Laura Mobin and Linda Wong joined as admin assistants to cover a vacancy due to matemty leave. Other important mini8ty leadership roles are filled by volunteers providing indispensable support for the mission of St John's. Growth groups are an important part in the life of the church, where members meet to study the Bible and enjoy fellowship, with over 500h of church mernbers involved in a growth group. Good qualty mustc has been an important element of the Sunday gatherings, and many church members have contributed through playing instruments or singing. We are grateful for the contribution of their tkne and talent

Flnanclal rnvlew The PCC give8 praise arKI thanks to ￿ for his provision over many years expressed through the generous gmng of the church family. Overall inc¢xne decreased slighty in 2025 by 3.45%. Tr anticipaled deficit Was slighty less than budgeted; capital reserves have red￿d ￿wIng to an addIts{￿al contribution to the Diocesan Parish Share. The PCC is awa￿ of the need to hold sufficient capital reserves for at least six to eight *Beks. The PCC is excited about the prospect of expansion in Gospel ministy via a church plant and more localty focused Gospel events. This is being achieved by God's gra through the joyful generous givir¥J by the church family. The PCC has revievRd the charity's finan￿ in light of the current economic conditions and considers that the charity is a going (￿n￿m, a view that is also I￿ld by the independent examiner. Reserves The PCC has a policy of IK>kling in reserve in the gwral fvnd, as far as it is able. belween six to e￿ht ￿tekS experKliiure. the re8eNes cufrenty available this policy can be follo￿d. Other designated furKls are hekl to provide adequate reserves for repair3 or major renovation of assets. induding provision for the ￿$ts of repairs to buildings artsing from quinquennial inspections. Rlsk Poll The PCC is aware Of￿ ￿ntinu￿￿j need to assess the nwior rBks to which the church 18 exposed and be salisfied thal systems are in pla￿ to mitigate exposure to the major risks. A risk ￿gIster has been prepared and approved by the PCC. This is kept under review by the standing committee and presented periodically to ts PCC for approval. During the year ￿ mapr impactir¥J upM the work ofth8 thurch ￿ntinued to be in the areas of governan￿, OperatiOr￿1, financial, safeguardiNJ, aThl public engagement. The handbook ￿ntaIn1￿ agreed Oicies and procedures on various areas is revievKd periodicalty. The PCC continues lo ensure that the legislation applicable to those working wrth children arKI young people is adhered to through ts appointment of the Parish Safeguarding Officer working with the incumbent arnl ts designated safeguarding leads on PCC.

tructurn ance and mana ement St John's Church is Siiuated in St John's Road, Tunbridge Wells. It is part of the Diocese of Rochester within the Church of EnglarKI. 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 Representstion Rules 2020. The method of appointrnent of PCC members is set out in the Church Representslion Rules. The Churchwardens, the Treasurer and others with specffic responsibilities for matters requiring specialist knowledge are able to attend training courses offered by the Di0￿Se or appropriate extemal 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 incumbenL This role is currently held by Becky lfvheaton. If. as is the position at present, the incumbent chooses not to act as a govemor he can appoint a substitute and he has appointed John Neville to this role. The APCM in 2025 was held on 7th May with some people attending in person and others online via Zoom. During 2025 the PCC met 10 times.

PCC members who served from 1 January 2025 until the date of this report *ere: Temi of Office Incumb8nL' The Rev. Tom Nash (Chairman) Ex-offio'o Associate Vicar Rev. Stephen Boon To August 2025 Churchwarden8: Mr John McLernon Mr Stephen Rigby Elected Annualty Elected Annually Genernl Synod Member Mr Andrew Smith 2021-2026 Diocesan Synod Member. Vacant Deanery Synod Members: Mrs Lizzy Costain Mr Nick Prideaux Mrs Sue Taylor Mr Steve Tunstead Mr David Watson 2023-2026 2025-2026 2023-2026 202>2026 2024-2026 C¢Fopted Treasurer Electsd Members: Mr James Akroyd Mr Andy Bradshaw Mrs Charissa Buggs Mis8 Claudia Chambers Mr Simon Curtis Mr James Finlayson Mr John Finnls Mrs Monique London Mr Nick Prideaux Mr Alastair Simms Mr David Watson Mrs Hayley Watts Klr Tony Ihthittome 2024-2026 2024-2025 20242027 2024-2027 2024-2025 2025-2028 202&2028 2024-2027 2023-2026 202&2028 202&2026 2025-2028 2025-2028 CoToptsd Ctropted Lay Chalman

In Attondanco: Mrs Lucy Warriner Mr Jono Chalklin Mr Craig Hudson Secretsry Associate Minister for Youth Music Director The following committees work under the authofity of the PCC: Standin Committee This commthe is required by law and usually meets 10 times each year to transact the PCC'S business between meetings, subject lo direction from the PCC. It advises the PCC on stratsgy relating to the mission of St John's. It oversees the general finan￿S 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 Commrtkee 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 guidan(% to those considering Christian seplice. whether short or long lemi and the PCC in undertaking reviews, in line with our objectives, of those who receive grants from the PCC. Estates Commtttee The committee has oversight of the regular maintenance and improvement of the church site and other properties owned by the PCC, and responsibilty for properties leased by the PCC. Members act as clerf( of works in the supeNision of work done on site. Human R&8ources Comm. The committee deals with recruitsnent, employment, organisation and development of staff. The requirements for pension auto4nrolment have been met. All eligible staff who have not opted out are enrolled in 'The People's Pension.. The staff handbook is maintained and updated as required. A stsff appraisal system is in operation and yearly reviews tske place.

Pre aration of re ort 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 stsndards. The law applicable to charities in England and Wales requires the PCC to prepare accounls for each financial year which give a true and fair view of the stale of affairs of the church and of the incoming resources and application of resources ofthe church for that year. In preparing these accounts, the PCC is required to- select suitsble accounting policies and then apply them consistentl observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; stste whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and prepare the accounts on the going corbcem basis unless it is inappropriate to presume that the charity wll (￿tinue in operation. Approved by the PCC and signed on ts behalf by: Nicholas Prideaux Wice Chair /IBPr:Jéo¢K.......................... /ZOli./...ZQ.26................. 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 2025.

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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a

body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. 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.

S Hale

Steve Hale FCA, FCCA For and on behalf of Perrys Audit Limited

Churchdown Chambers

Bordyke Tonbridge Kent TN9 1NR 27.4.26

10

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2025

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 1.1.25
Fund balances at 31.12.25		 Unrestricted
Unrestricted
general
designated
Restricted
funds
funds
funds
£
£
£
559,913
-
27,670
92,986
-
-
-
4,640
-
652,899
4,640
27,670
[2024: £678,495] [2024: £13,729] [2024: £17,478]
708,435
3,379
28,774
708,435
3,379
28,774
[2024: £693,015] [2024: £5,272] [2024: £14,728]
-3,518
-
-
[2024: £5,135]
[2024: £nil]
[2024: £nil]
-59,054
1,261
-1,104
[2024: -£9,385] [2024: (£8,457)] [2024: £2,750]
89,054
-89,054
-
[2024: £9,385]
[2024: -£9,385]
30,000
-87,793
-1,104
[2024: £nil]
[2024: -£928]
[2024: £2,750]
90,000
1,530,555
11,562
120,000
1,442,762
10,458		 Total
2025
£
587,583
92,986
4,640
685,209
[2024: £709,702]
740,588
740,588
[2024: £713,015]
-3,518
[2024: £5,135]
-58,897
[2024: £1,822]
-
-58,897
[2024: £1,822]
1,632,117
1,573,220		 Total
2024
£
612,280
92,167
5,255
709,702
713,015
713,015
5,135
1,822
-
1,822
1,630,295
1,632,117

li THE ECCLESIAsnc4LPARISH OF5fJoHN, TUNBRIDGEWEIL5 BALANCE 5HEEr ASAT315T DECEMBER 2025 2025 2024 assets Tèngible a55ets Inve5tmehts 764.769 632.954 1,397,?23 768.148 716.472 1,484.620 Current assets 1.852 27.285 191,341 220,478 2,370 26.922 166.108 195,4 Debtors Cash at bank and In hand li Credltors.. amounts fallln8 due thln oneyear 12 44,981 47.903 Net¢urrenta5sets 175,497 147,497 Neta$sets 1.573.220 1.632.117 Funds Unre51ricted funds ne$￿Thate4 funds lunre5trictedl 15 I20.1￿0 1.442.?62 10,458 1,573,22D 15 1.530.$55 11.SS2 I,S32,117 Forthe linanclal year Ended 31 Decernher2025thecharity wa5enlitled to exemptlon fromavdit undersection 144121 DltheCharitiesAct 2011. for complyingwlh the Tequlrements of IheAd wilh respectto accouniin8 records and the Thelihanclalsiatemenis were approved by the Parochial Church Countil3nd authtslised foi issue on and are Signed on its behalf by.. N. Prideaux iayChairm3n S. Tun5tead rfSP,Jéa6Lk i<

12

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Cash flows from operating activities
Cash (absorbed by)/generated from operations
(see note 14)
Investing activities
Purchase of tangible fixed assets
Proceeds from sale of investments
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		 2025
£
£
(59,407)
-
80,000
4,640
84,640
25,233
166,108
191,341
191,341		 2024
£
£
(58,085)
-
-
5,255
5,255
(52,830)
218,938
166,108
166,108		 2024
£
£
(58,085)
-
-
5,255
5,255
(52,830)
218,938
166,108
166,108
(52,830)
218,938
166,108
166,108

13

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

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) 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:

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:

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.

14

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

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.

15

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

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 was 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 (2024: none).

16

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

3.
Income
Donations and gifts
Gift aid donations
Income tax recoverable
Other planned giving
Collections and specific donations
Other income
Legacies receivable
Charitable activities
Church activities
Fees
Hire of Church, Church Centre, and
other church properties
Investment income
Dividends and interest
Total income
2024		 Unrestricted
Unrestricted
Restricted
general
designated
funds
funds
funds
£
£
£
385,608
-
-
99,219
-
-
71,961
-
-
3,125
-
27,670
-
-
-
559,913
-
27,670
-
-
-
28,857
-
-
644
-
-
63,485
-
-
92,986
-
-
-
4,640
-
652,899
4,640
27,670
[£678,495]
[£13,729]
[£17,478]		 Total
2025
£
385,608
99,219
71,961
30,795
-
587,583
-
28,857
644
63,485
92,986
4,640
685,209
[£709,702]		 Total
2024
£
421,222
104,324
60,782
17,478
-
603,806
8,474
27,965
1,629
62,573
92,167
5,255
709,702

17

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

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)
2024
5.
Grants payable
The Cross Teach Trust
Overseas Missionary Fellowship
People International
Stewardship
WEC International
Proclamation Trust
Crosslinks
TW Street Pastors
The Christian Institute
True Freedom Trust
C of E Evangelical Council
Renew
Kent Gospel Partnership
GAFCON
Small grants to individuals
London City Mission
Rochester Good Stewards
Ephesian Fund
Church Family Support Fund
Jenny Willams
Jonny Pullar
Cornhill
2024		 Unrestricted
Unrestricted
Restricted
general
designated
funds
funds
funds
£
£
£
331,416
-
-
-
3,379
-
17,609
-
-
9,486
-
-
5,356
-
-
5,234
-
-
126,291
-
-
4,405
-
-
40,644
-
-
21,174
-
-
13,833
-
-
1,960
-
-
-
127,093
-
28,774
3,934
-
-
708,435
3,379
28,774
[£693,015]
[£5,272]
[£14,728]
Unrestricted
Unrestricted
Restricted
general
designated
funds
funds
funds
£
£
£
9,200
-
-
15,400
-
-
12,609
-
-
-
-
-
-
-
-
-
-
-
16,513
-
6,615
-
-
-
-
-
-
-
-
-
750
-
-
750
-
-
1,500
-
-
-
-
-
1,025
-
2,815
-
-
8,202
10,000
-
-
59,346
-
-
-
-
9,567
-
-
-
-
-
-
-
-
1,575
127,093
-
28,774
[£69,809]
[£nil]
[£14,728]		 Total
2025
£
331,416
3,379
17,609
9,486
5,356
5,234
126,291
4,405
40,644
21,174
13,833
1,960
-
155,867
3,934
740,588
[£713,015]
Total
2025
£
9,200
15,400
12,609
-
-
-
23,128
-
-
-
750
750
1,500
-
3,840
8,202
10,000
59,346
9,567
-
-
1,575
155,867
[£84,537]		 Total
2024
£
339,455
5,272
22,845
9,100
5,858
3,045
109,503
7,972
36,088
64,460
12,839
1,460
6,813
84,537
3,768
713,015
Total
2024
£
9,773
15,948
17,539
1,746
-
-
11,501
100
100
100
800
800
1,000
100
350
5,387
12,000
-
1,950
1,618
3,725
-
84,537

Nick Prideaux is a trustee of People International, John McLernon and Andrew Smith are members of the C of E Evangelical Council , and John McLernon is an employee of Crosslinks.

Each of them abstained from any discussion and voting concerning donations to their respective organisations.

18

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

6.
Governance costs
Accountancy
Independent examiner's fees
Other governance costs		 2025
£
1,962
1,050
922
3,934		 2024
£
1,908
1,022
838
3,768

7. Employees

The average number of persons employed by the charity including stipendiary staff employed by Rochester Diocese during the year was:

Ministry staff (full time equivalent)
Enabling staff (full time equivalent)
Their aggregate remuneration comprised:
Stipends, salaries and associated costs
Pension contributions (non-stipend staff)		 2025
4.15
4.88
9.03
314,246
17,170
331,416		 2024
4.4
3.29
7.69
325,917
13,538
339,455

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 2025
Additions
Revaluation
At 31 December 2025
Depreciation and impairment
At 1 January 2025
Depreciation charged in the year
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024		 Land &
buildings
£
760,000
-
-
760,000
-
-
-
760,000
760,000		 Fixtures,
fittings &
equipment
£
190,958
-
-
190,958
182,810
3,379
186,189
4,769
8,148		 Total
£
950,958
-
-
950,958
182,810
3,379
186,189
764,769
768,148

19

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

9.
Fixed asset investments
Market value at 1 January 2025
Disposals in the year
Change in the year
Market value at 31 December 2025
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
2025
2025
2025
£
£
£
590,000
126,472
716,472
-
-80,000
-80,000
-
-3,518
-3,518
590,000
42,954
632,954
-
8,163
8,163
2025
2024
£
£
1,852
2,370
2025
2024
£
£
8,641
9,648
18,644
17,274
27,285
26,922
2025
2024
£
£
3,795
3,795
23,358
17,658
17,828
26,450
44,981
47,903		 Total
2024
£
711,337
-
5,135
716,472
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/(deficit) 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		 2025
2024
£
£
(58,897)
1,822
(4,640)
(5,255)
3,518
(5,135)
3,379
5,272
518
515
(363)
(3,894)
(2,922)
(51,410)
(59,407)
(58,085)

20

THE ECCLESIASTICAL PARISH OF ST JOHN, TUNBRIDGE WELLS

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

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
Church Family Support Fund
Church Planting Fund
Christian holiday bursary fund
Repairs fund
Total restricted funds
Total funds		 Balance
Income
Expense
Investment
Transfers
Balance
at 1.1.25
gain
at 31.12.25
90,000
652,899
(708,435)
(3,518)
89,054
120,000
69,066
4,640
-
-
(58,112)
15,594
71,930
-
-
-
(30,942)
40,988
31,411
-
-
-
-
31,411
1,358,148
-
(3,379)
-
-
1,354,769
1,530,555
4,640
(3,379)
-
(89,054)
1,442,762
1,620,555
657,539
(711,814)
(3,518)
-
1,562,762
138
21,542
(18,392)
-
-
3,288
9,609
5,728
(9,567)
-
-
5,770
-
400
-
-
-
400
815
-
(815)
-
-
-
1,000
-
-
-
-
1,000
11,562
27,670
(28,774)
-
-
10,458
1,632,117
685,209
(740,588)
(3,518)
-
1,573,220