The Parochial Church Council of the ecclesiastlcal
tist Harborne
arish of St John the
T JOHN'S CHURCH HARBORNE BIRMINGHAM
2021
TRUSTEES ANNUAL REPORT AND FINANCIAL ACCOUNTS
FOR THE YEAR ENDED
31ST DECEMBER 2021
Istered Cha
Number 1132862
new version 0412022

St John's Church. Harborne, Bimiingham
The Parochlal Church Council of the ecclesiastical
tist Harborne
arish of St John the
TRU
TEES ANNUAL REPORT AND ACCOUNTS
R ENDED
1ST DECEMBER 2021
CONTENT
Page
Trustees. Report
Independent Auditorfs R8POrt
12-15
Stat8ment of Financial Activities
1&17
Balance Sheet
1&19
Statement of Cash Flows
20
Notes to the Accounts
21-30

St John's Church. Harborne. Birmingham
TRUSTEES. REPORT FOR THE YEAR ENDED
1ST DECEMBER 2021
The Parochial Church Council (PCC) of the eccleslastical parish of St John the Baptist,
Harbome is pleased to present its report and financial slatemenls for the year ended 3181
December 2021. The PCC are the trustees of the registered charity.
Objectlves and Actlvltles
Th8 purpose of the Charity as stated In the goveming documents is to cMperate with the
incumbent in promoling in the ecclesiastical parish th8 whole mission of the church,
pastoral, evangelistic and ecumenical and to provide public benefit through the provision of
f￿e regular public worship open to all. Additionally. beyond Harbome to the general public
las slated in our charitable framework) through grants and gifts to the wider mission of the
church to reach all people in this county and overseas.
How our acllvftles dollver publlc beneflt and who has beneflttèd
The various Covid-19 restrictions during the year have continued to significantly change the
way in which the Church has been able to operate but progressively since June 2021 more
services and activities have taken place in pètson. Sunday services have conllnued lo be
available online to enable those who have not been able to attend to benèfit from worship,
pr8y8r and teaching.
In 2021 St John's had a worshipping communlty Induding children of approxlmately 550
(based on Ihe average Sunday attendances both al Church and on lin8 in October 2021). In
addStion lo this. activities are undertaken throughout the week. These build on the church
values an(J these activities would not take place without significant contribution from
volunteers. It is estimated thal by the end of the year the equivalent of up lo 400 m8mb8rs
were involved in dtfferent rolès on Sundays and throughout the week to ensure that tho
church was able to fulfil its purpose and run all the planned a¢tlvities.
The weekly activities are varied and cover a whole range of different areas. The following
provides a brief summary of some of the things that took place during 2021 showing in
italics the impact of th8 resiri¢tions on the activities of the charity with some things online,
others being put on hold. ProgressNely activities have restarted since the summer as we
have b88n able to followng the guidelines issued by the Govemment and Church of
England.
1. Worshlp team and other musicavsinging activltles often In support of Sunday
services.
on line at the beginning of the year and back in Church from May.
2. Powerhouse - prayer, worship and reflective times -
nline for most of the ear
back m&&tin
fo
ether since the autumn.
3. DiscipleshiplHome Groupsrralk logether
a numb8r of small groups meeting
together regulady for fellowship. prayer and bible study.
back meetin
to
ether
from the autumn
4. Alpha courses and breakfast events - these help peoplo to understand the Christian
faith. On Hold but 8 new Al ha course held in
mn

St John'$ Church, Hart)orne, Bimilngham
5. Working with toddlers. children, young peop18 and students.
online or on hold until the auturnn
Young People - face-to-face provision for young people has taken place throughout
the year. as and when restrictions have allow8d and in strict compliance with
govemment Covid policy
6. Crossway- Two main areas of activity:
Supporting older people and those from Ihe community seeking help - ￿P stLr
for oldér
le
volunt88rs kee
in
in re
ular tou
h and
rovidin
ort and re
ular u
dates and rollections. Sho
in
doorste
visits
ifts
and activities h I
at 3 Care Hom
s. Thursda
min
S8Nice
in the autumn
b. Providing help to those in debt and neèding support. H bè8n online f
either reduced actiwty
7. City Paslors - people working with the team in the main pub and dub area of the
City Centre on a Fridaylsalurday night. -
n hold
8. Prayer ministries and groups m88ting together for prayer on a regular basis.
online
9. Marriag6 Course - supwt for couples -
lac
inlh
Mai
lin
wilh
All of these activities are dependent on thé volunteers who lead and glv8 of their time to
enable all areas of the Church to function. Whilst we employ full time stsff and we have 2
Clergy appointed to the Church plus 2 other cl8rgy who are licensed to thè Parish we would
not be able to function in the way we do without the input of all the volunteers. The sca18 of
the work of the charity is greatly enhanced by the Input of all the membars of the Church.
The success criterion is to ask whether an activity helps. supports. encxiurages and builds
up people in their lives and fatth. The PCC and stsff regulady r8view the activities of the
church looking at th8 success of each key activity, assessing the benefits to those attending
and planning future activiti8s accordingly. We have referred to the guidance contained in
the Charity Commission's general guidance on public benefit whèn r8vi8wing our aims and
oblectlves and In plannlng future activilies.
The ongoing and longer temi aims of the charity are to reach more people with the Gospel
of Jesus and to build on what we already have in place across all the areas of ministry.
Bulldlng for Mlsslon
The major event during 2021 was the complets'on of the redèv8lopmenl of the main Church
si18 refurbishing the sanctuary and Constructing a new 2 storey extension provldlng halls,
kilchen. arculating space and meeting rooms.
The focus during 2022 will be working towards the completion of the overall project which
includes the distribution of financial gifts from the tithe lo a number of organisatsons helping
to fulfil our wider mission beyond Harborne.

St John's Church, Harbome, Blmilngham
Slruclure, Governance and Management- Governing Document
St John's Church, Harbom8 (St John's) is governed by approved documents issued by the
Church of England.. the Parochial Church Council {Powersl Measure 1956 as amended and
the Church Representation Rules (contained in Schedule 3 to Ihe Synodical Government
Measure 1969 as amended). The PCC was regist8red wlh the Charity Commission on 21
November 2009.
Reeruitmont and Appolntment of PCC
The PCC Is elèctad from those members of the congregation who have been on the
electoral Roll at least 6 months at th8 time of the Annual Parochial Church Meeting
IAPCM). In addition, members of the congregation on the electoral rol8 of the parish and
seNing on the Deanery. Diocesan or General Synods together with the clergy licensed to
the parish, are memb8rs of the PCC.
PCC Inductlon and Tralnlng
Upon joining the PCC, new members receive an inductlon pack which includes the Charity
Commission publication "Th8 Essential Trustee", a copy of the financial budgat for the
current year. the prior year accounts and a copy of th8 minutes of the most recent meeting.
A verbal presentation Is then glven by the PCC treasurer with the Chair br18fing new
members on any current topics.
Organlsatlonal Struclurn
The PCC meets up to 6 times per annum with an agenda circulated to PCC members in
advance of each meeting and with supporting documents on many of the ag8nda ilems.
Members of the Standing Committee include th8 Vlcar. Assoclate Vicars, Associate Vicar
Emeritus. Church Wardens, Treasurer, PCC Vicevchair and the PCC Secretary.
The Church Wardens are members of PCC and inter alia form a dir8cI link betW8en thè
Blshop and the parish. They see thal the PCC carries out ils responsibilities for the care,
maintenance and insurance of the church, its contents grounds and other buildings owned
by the PCC. They also arrange to inspect the fabric of the church's premises al appropriale
Sntervals and report to the annual parochlal church meeting,
The PCC employed 11 members of staff at 3111 December some who lead various
ministries and others who provide support to the overall life of the Church. This is in
addition lo the Vicar and Associat8 Vicars who are employed by the Diocese of Bimingham
on behalf of the Churth of England. a further person licensed to the Parish plus 2 volunteer
roles 8 community pastor and a sm811 group pastor.
The employed people split across the activities are as follows:
Operations Manager 1. Support for Older People 1. Worship 1. Youth, Children's &
Toddlers Ministries 3, Communications & secretarial 3 and Support 2

St John's Church. Harl)ome, Binningham
Parochlal Church Councll (PCC)
Members of the PCC who are also truste8s for the purposés of Charity Law and who
served during the year and up to the date of the r8POrt are set out below:
Helen Baines
Bénlamin Baker
Cassandra Beeson
Leonard Browne
Adrian Collings
Ben Collins
Michael Down
Ruth Downing
Laura Gilyead
Fiona Gregson
David Harvey
Stella Jennings
Kathy Lee-cole
Richard Lov811
P8t8r Prellove
Marian Pretlove
James Reed
Janet Ryland
Secretary
Jonathan Tattersall Clergy
James Whitehouse Deanery & Diocesan Synod
Clergy
from October 2021
Chair. Clergy
Deanery Synod
Vicevchair
Deanery & Diocesan Synod
Ward8n
Clergy
Treasurer
Dean8ry & Diocesan Synod
until July 2021
Warden
Deanery Syn¢)d
Deanery Synod
from April 2021
from April 2021
Key Management Por8onnol
The key management personnel of Ihe charity a￿ the Vie2r Revd L Browne and Associate
Vicar Revd J Tattersall supported by the Operations Manager Mr S Foster, Church wardens
DR R Lov811 and Mrs R Dovming and all the trustees of the charity.
Pay & Romungratlon of Kèy Management Per40nnel and Employeos
The pay of the clergy is set and pald by the Bimiingham Diocese of the Church of England.
Additionally, the vicar and 1 associate vicar have the benefit of a Diocesan own6d vicarage
and 1 associate vicar has a house provided by the PCC for which the Diocese make a
monthly contribution towards the running costs. The role of Churchwarden is volunt8ry and
no payment is mad8 for that appointment. The pay scales of all employees are set againsl
a matrix of Ihe different roles which has been benchmarked and is kept regularfy up to dale.
The 8mploy88s pay is reviewed annually by the tmstees and a cost of living rise applied as
appropriate.

St John's Church. Harborne. Blrn)Ingham
Pension Scheme
The PCC joined Ihe scheme operated by the Bimiingham Diocese and the provider is
Friends Life which is now own8d by Aviva. The PCC are contributing 30A in line with the
regulations.
Rlsk Management and Safeguarding
A risk register Is In place covering the major activlties of Church Ilfe. A full review of
safeguarding has taken place this year and have 2 safeguarding offic8rs in place
supported by a member of slaff. All appropriate policies are in place ensuring the
safeguarding of children and vulnerabl8 adults. The required levels of checks and training
are undertaken for everyone involved with leadership and all complete th8 necessary
training.
Fundralslng
During the last 2 years all of our committed giving has come from members of the Church
and legacies from fomier members. The Church does not hold any public appeals for funds.
Within the Church there is usually a financial appeal each year in the autumn. We have not
been subject to any undertaking to be bound by a voluntary standard as that does not apply
and there are no activities to monitor. The internal financial appeal is to the whole Church
with letters to the congregation but no individuals are followed up In any way and no
pressure is applied to individuals to contribute and so any vulnerabl8 pèople are protected.
Additionally, there have been special appeals to the Church for the Building for Mission
project. The detsils of individual donations are only known by the Gift Aid Secretary 8nd the
Hon Treasurer with the trustees and st8ff only being giv8n summary reports of income.
As part of the Building for Mission project th8 trustees engaged the seNic8s of Wootton
George fundraising consuliants in 2019 to advise and support the Church in the process of
applying for grants from Charitable Trusts for our capital project. The final grant of £10,000
from thSs exerclse was received in 2020.
The chU￿h does not use any professional fundraisers.
Flnanclal Revlow for 2021 and 2020
The principal fundSng for St John's comes from giving by church members and the main
financlal highlights for the year are set out below.
2021- General Fund - Income and Expendfture (k z £OOOs)
With th8 ongoing restrictions and also being out of the building until May the level of costs
conlinued to bè reduced whilst income was largely maintained. The trustees continued to
rèview the financial situalion regularly to ensure that the Church remained on track to
achievè a surplus. The actual results for the year show a surplus of £46k compared to a
surplus of £86k in 2020. The amount of £40K received from a legacy in 2020 was
transferred to a designated fund leaving a net movement of funds of a positive £7K.

St John's ChU￿h, Harborn¢, Bimiingham
Donalions plus gift aid show8d a decrease of £14K compared to 2020 at £741 K whilst other
income decreased by £42k mainly due to the legacy of £40k received in 2020. Costs wére
£20k lower than in 2020 due to a reduction in staff salaries £41 k offset by an increase in
building related costs (£23k) as we rewoccupied the Church and started our adivities
following the completion of the building project and the lifting of restrictions.
Charitable Income showed a reduction of £3K from £7K to £4K which reflects the loss of
income from toddlets. children and youth ministries due to the restrictions and not being
able to meet and tske th8 older groups on trips away.
2020 - Goneral Fund - Incom• and Expendlture (k x £OOOs)
The trustees reviewed th8 financial situation following the outbreak of Covid 19 and aclions
were taken to r8Strict expenditure and income was monitored on a monthly basis to ensure
that the Church remained on track to achiève a surplus. Th8 actual results for the yèar
show a surplus of £86k compared lo a deficit of £88k in 2019.
This was du8 to 4 main factors:
1. Reduced costs following actions laken by the trustees to restrict expenditure - £51 K
2. Savings due lo Covid 19 and not being able lo physically meet - £42K
3. Increased donations particulady towards the end of the year - £30K
4. Unexpected legacy- £40K
Donations plus gift aid showed an Increase of £40K compared to 2019 at £755K plus an
unexpecl8d18gacy of £40K, whilst costs were £142k lower than in 2019 due to less spend
on 2 Milford Copse £78K and savings as indicated above £64K.
Charitable income showéd a r8duclion of £24K to £7K which reflects the loss of incomè
from toddlers, children arKI youth ministries due to the restrictions and not b8ing able to
meet and take the older groups on trips away.
2021- Restrfctod Funds (Note 12 Church Funds)
Bulldlng-No ￿StrIcted Income or costs in 2021.
Resurrectlon Church - The financial support for the Church in Beifut was £26K.
Worshlp Fund- A spend of £2.5K on purchasing an electroni¢ organ for use in Church
S8rvic85. This leaves a balance of£15.5K at the end of the year.
2020 - Restrfcted Funds {Note 12 Church Funds)
Buildlng - The grant money received during the year of £10,000 and money from special
events was Irealed as restricted and the costs equalled the income at £11,507 leaving a
zero balance to carry forward.

St John's Church, Harborne. Blrnilngham
Resurrectlon Church - The financial support for the Church in Beirut was £57.975.
Worshlp Fund - A total of £17,916 was received from the New English Orchestra which
ceased to operate as a charity and donated its remaining funds to St John's.
2021- Designated Funds {Note 12 Church Fundsl
Houslng Fund- The current 3 properties are all induded al fair value of £939K which is an
increase of £60K from the postlion at the end of 2020. The market value of the property on
Milford Copse has been reassessed whilst the othets remain unchanged from 2020. The
trustees believe that this is a fair refleclion of the income that would be derived from any
sale.
Bulldlng For Mlsslon- The cu￿ent balance of £251k includes income accruals of £36K
being the remaining pledged income including gift aid and also a third of a legacy left to the
Church of £90.4K. This represenls Ihe remaining money held by the trustees after paying
for all the buildinglrefurbishment costs. The only remaining contractual commitment is
payment of the relention monies and is shown at note 13b ofthese accounts and is £85K in
2022. The balance, given towards the tithe. wll be used as gifts to other organisations
during 2022.
Legacy Funds - A closing balance of £220K. Two Thirds of a legacy rec£ived thls year
£180K plus £40K received in 2020 are held in a fund and wll be used during 2022 and
beyond.
2020 - Deslgnated Funds (Note 12 Church Funds)
Housing Fund- The current 3 properties are all induded at fair value of £879K which is
unchanged from the position al the end of 2019. The trustees believe Ihat this is a fair
reflection of the income that would be derived from any sale.
Building - The current balance of £761 k includes income accruals of £63K and represents
the remaining money held by the trustees after paying for all the buildinglrefurbishment
costs over the last 18 months. The income from donations shows a negative in year figure
of £54K. This is due to pledged income that was accrued in 2019 which is now unlikely to
be received so the accrual has been adjusted accordingly. The remaining contractual
commitment is shown at note 14b of these accounts and is £485K in 2021 and £85K in
2022.
ReseNes Pollcy
The policy of the PCC is to distribLrte its reserves in accordance mission of the Church
of England while ensuring that there are sufficient funds to cover cash flow requirements
relating to committed expenditure.
At the end of 2021, the PCC held a totsl fund of £1,722k.
General Fund - There was a positrve balance on the general fund of £296k {£289k 20201
after transferring £39.5K to a designated fund against a policy reserve requirement of
holding no less than £125k.

St John's Church, Harborne, Birmingham
Fixed assets in the designated property housing fund £939k (2021) and £879K {2020).
The policy of holding no less than £125K has been based on the need to have sufficient in
hand to pay salaries and cover other commilments for a minimum of 3 months. There is an
opportunity to borrow against the properties owned by the PCC at 2 Milford Copse & 77-79
Vivian Road and in extreme circumstances this could be called upon. Almost all the
charitable income comes from the members of the Church and so any reduction is
immediately apparent and steps Gan be taken to either increase income or reduce costs as
appropriale. The PCC therefore consider the current target of £125K is entirely appropriate.
Designated Fund:
Bulldlng for Mission
The balance carried fotward of £251 k is to cover the costs of the
project and there is no plan to keep any reseryes once the overall project has been
completed.
Legacies:
A fund of £220k is being held in a designated fund pending allocation to
projects during 2022.
Global Partnèr Support and grant making policy
The purpose of Global Partner Support (GPS) is to resource mission to extend Jesus,
Kingdom outside Harbome (resourcing mission to reach the wortd? and is part of the whole
mission of the Church.
The objectives of GPS are:
To provoke interest in local and global mission.
To contribute lo equipping members of St John's mission.
To support and nurture people as together we seek to discem God's calling on their
lives.
To develop, maintain and apply appropriate policies for thè selection and support of
andidates. projects and agencies.
To support our GPS partners.
To coordinate prayer for our GPS partners.
To manage Sl John's financial investment in mission through GPS.
GPS is an executive body working undér the direction of the PCC. Their financial rol8 is to
dislribute the budget allocated to the GPS in accordance with agreed guidelines and within
a framework presented to and approved by the PCC. Typically the monies are used to
support mission at home and overseas through grants made to individuals and
organisations ihat nomially have some association wth St John's. In addition, the GPS
teams bring this missionary work to life within the congregation through a￿angIng vocalion
days. prayer and contributing to seNices focused on mission and the missionary links that
are supported.

St John's Church, Harbome, Birnilngham
Plans for the future
The current plans for the ftjture ministry of St John's are affordable. Cash flow will continue
to be monitored and action taken as required ensuring the financial wellbeing of the Church.
We conlinue to ascertain how we ￿a¢h out to the community around us and continue lo
grow the outward focus of the Church. There are many activities which God has blessed at
St John's over the years. Some have continued in different foms during the pandemic
restrirtions whilst others have been suspended and may be resumed in due time., it may be
right for others to be replaced by something entirely new.
We are seeking the Holy Spirit's guidance to discover how our existing ministries will
develop in the new building and His enabling to reach out to the community in new ways
without losing old connections and what we have leamed during the past months. We have
8Stablished 4 bridge building iask groups to put forward plans as lo how we develop new
ministries in areas of Wellbeing. Social Justice and Transformation. Hospitality and Craative
Arts and they are due to report in the spring of 2022.
We also need to hear God's call to prdy for labourer5 to be sent to the harvest especially
where some supporters are no longer able lo serve in the ministries which will wntinue and
expand.
The refvrbishment of the Church and rebuilding of the Hall completed in 2021 at a cost of
£4m was all part of the 5 year plan and the truslees are also focussing on the other actions
we have been pursuing although the restriclions of the last 2 years have slowed down our
development plans. We are looking to the future and continue to listen lo God for direction.
Our 5 year plan reaches the 5th year in 2022 and as mentioned above there is a continuing
review to plan how we move forward.
The other exciting development is that there will be a revttalisation project in line with our 5
year plan to work wilh St Mary's Church in Bearwood. The Revd Ben Baker who is currentiy
licensed to St John's will be moving to St Mary's with a team of people later in the year to
build up the existing ministry in that area.
A recovery ministry is starting in January 2022 aimed at helping people who need a safe
space to work through challenging and difficult areas of their lives.
The plan also covers the following:
A church community which has seen many people come to faith through a renewed
concem for the lost. and Confiden￿ in the transfomiing power of the gospel. primarily
through growing authentic relationships
A renewed ministry to Toddlers, to Older People and to Young Adults- including sludents
land in particular International students), to World Mission, and to those on the margins
A training and resource church which equips our members (and Christians in the wider
area) for life and ministry (intem training I courses on= biblical and theological studies I
relalionships I work Imoney I leadership I gifting and ministry I growth toward maturity etc)
and which offers more bridge building resources to the community {pa￿nting, marriage,
wellbeing. fitness courses etc.)

St John's Church. Harborne. Birmingham
A church which has Im￿0Mented new ministy ventures 18.g. to the homeless,. to
refugees,. to prisoners) wth other churches of like mind lo live out our commitment to unity
A church which has faithfully lived out our desire to "have a heart for God. for our city. and
for the nations"
In summary:
Build our community,
Be more outward looking
Win more p8ople for Christ
Be a resourcing and training church
Have a welcoming presence on the High Street in Harborne
H81p St Mary's Church to build a strong new ministry in Beap4VOOd.
Golng Concorn & Future Uncertalntles
1 - Covld-19 - The trustees are carefully rnonitoring the current situatbon and the ongoing
impact on the life of th8 Church and the financial implications. In¢ome is being monitored
closely and in 2021 we have seen a small decrease in donations to the Church. Thè net
current assets of £296K in the general fund shows an increase of £6k after a transfer of
£39.5k to a designated fund in the general fund al the year-end gives the trustees the
confidence and ability to cope wilh some loss of income in the coming months whilst being
ablè lo maintain the charity as a going ¢onc8m. The position on the buildinglrefurbishment
elemenl of Building for Mission is that we are able to meet the final costs wilh a further
appeal due in 2022 to cover the remainder of the tithe costs but none of that has been
promised so there is no liability for the charity.
2. Other - The truslees are satisfied that St John's has adequate resources to conlinue lo
operate as a going concem for the foreseeable future and have prepared the financial
statements on that basis. The trustees are not aware of any material uncertainties that wlll
affect the charity's ability to continue. Regular monitoring of income levels is in place to
ensure that any reduction is identified and steps are taken to correct any shortfall.
Reference and Admlnlstratlve Infomiatlon
Charity Name
The Parochial Church Council of the E¢¢l8siastical
Parish of St John the Baptist, Harborne {St John's
Church, Harbome)
Charity Registration Number
1132862
Prlnclpal Office and Registered Address St John's Church
High Street, Harbom8
Bimingham, B17 9PT
olicitors
Anthony Collins Solicitors LLP
134 Edmund Street
Birmingham
B3 2ES
Prima
Bankers
Lloyds Bank PLC
142 Edgbaston Park Road
Birmingham
B15 2TY
MHA Macintyr8 Hudson
Rulland House
148 Edmund Street
Bimingham, B3 2FD
econda
Bankers: CAF Bank LTD, 25 Kings Hill Avenue. West Malling, Kent ME19 4JQ
10

St John's Church. Harbome. Birmingham
Trustees. {PCCI responsibilities statement
The trustees are responsible for preparing the Trustees. Annual Report and the financlal
slalements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law appllcable to charities in England & Wales requires the trustees to pr8par8 financial
statements for each financial year which give a true and fair view of th8 state of affairs of
the charity and of the incoming resourcès and application of resources of the charity for that
perlod. In preparing these financial statements, the trustees are required to..
select suitable accounting Poli￿e$ and then apply them consistently.,
observe the methods and principles in the Charities SORP 2015 (FRS 102);
make judgements and estimates that are reasonable and prudent..
state whether applicable accounting standards have been followed, subject to
any material departures dis¢losed and explained in the financial statements.
prepare the financial statements on Ihe going concern basis unless It Is
inappropriate to presume that the charity will (x)nllnue in operation.
The trustees are responsible for keeping proper accounting records that disclose vAth
reasonable accuracy at any time the financial position of the charity and enable th8m to
ensure that the financial statements comply with the Charities Act 2011. the Charities
(Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They ar8
also responsib18 for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and other Irregularftl8S.
The trustees are responsible for the maintenance and integrity of the charity and financial
inforrnation included on the charity's website. Legislation in the United Kingdom goveming
the preparation and dissemination of financial stal8mènt$ may differ from legislation in other
jurisdictions.
Audltors for 2022
MHA Macinlyre Hudson has also expressed their wllingness lo continue in office and will
be proposed for re-appointment al the Annual Parish Church Meeting in April 2022.
Approved by the PCC on 28th March 2021 and sTrgned on its behalf by:
Revd Leonard Browne,
Vicar
PCC Chalnnan
Mr Davmd Harvey
PCC Treasurer

St John's Church. Hart)ome. Binningham
Independent Auditorfs Roport to tho Mombers of The Parochial Church Council of tho
eccleslastlcal parlsh of St John the Baptist, Harborne
Opinion
We have audited the financial statements of The Parochial Church Council of the
ecclesiastical parish of St John the Baptist. Hart)ome. also known as St John's Church,
Harbornè Ith8 'charity') for the year ended 31 December 2021 which comprise the
Statement of financial activities, Ihe Balance she8t, the Statement of cash flows and thé
related notes, including a summary of significant accounting policies. Thè financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Financial Reporting Standard 102 'The Financial R8POrting
Standard applicable in thé UK and Republic of Ir8land' (United Kingdom Generally
Acc8Pted Accounting Practice).
The financial ststements have been prepared in accordance with Accounting and Reporting
by Charities preparing their accounts in accordance with the Financial Reporting Standards
applicable in the UK and Republic of Ireland (FRS 102) in pref8rence to the Accounting and
Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which
is referred to in the extant regulations but has beèn ￿￿thdraWn.
This has been done in order for the accounts to provide a true and fair view in accordance
with the Gen8rally Accepted Accounting Practice effective for reporting periods beginning
on or after 1 January 2015.
In our opinion the financial ststements=
give a true and fair view of the slate of the tharity's affairs as at 31 December 2021
and of its incoming resources and applicats'on of resources for the year th8n ended;
have been properly prepared in accordance with United Kingdom Gènerally Accepted
Accounting Praclic8- and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basls for oplnlon
We conducted our audit In accordance with Intemational Standards on Audltlng (UK) IISAS
(UK)) and applicable law. Our responsibilities under those standards are further described
In the Auditors, responsibilities for the audit of the financial statements section of our r8POrt.
Wé are ind8p8nd8nt of the charity in accordance with the ethical requirements that are
relevant to our audit of the financial ststements in the United Kingdom, including the
Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence
we have obtained is Sufficient and appropnale to provide a basis for our opinion.
Concluslons relatlng to golng concèrn
In auditing the financial ststements, we have concluded that the Truslees, use of the going
oncem basis of accounting in the preparation of the financial statements is appropriate.
12

St John's Church. Harborne. Bimlingham
Independent AudIt0￿S Report to the Members of The Parochial Church Council of the
ecclesiastlcal parish of St John the Baptist, Harborne (Contlnued)
Based on the work we have performed, we have not identified any material uncertainties
relating to events or conditions that, indiwdually or collectively, may cast significant doubl
on the charity's ability to conlinue as a going concem for a period of at least hvelve months
from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concem
are described in the relevanl seclions of this report.
Other Inforniatlon
The other infomialion comprises the information induded in th8 Annual report other than
the finanaal statements and our Auditors. report thereon. The Trustees are responsible for
the other infomation contained
within the Annual report. Our opinion on the financial statements does not cover the other
information and. except to the exlent Other￿Se explicitly stated in our report. we do not
express any form of assurance conclusion thereon. Our responsibility is to read the other
infomiation and. in doing so, consider whelher the other infomiation is malerially
inconsistent with the financial slatements or our kno￿edge obtained in the course of the
audit, or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to detemiine whether
this gives rise to a material misstatement in the financial statements themselves. If, based
on the work we have perfO￿ed, we conclude that there is a material misstatement of this
other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nolhing to report in respect of the following matters where the Charities (Accounts
and Reports) Regulalions 2008 requires us to report to you if, in our opinion..
the information given in the Trustees, report is inconsistent in any material respect
th Ihe financial slalements- or
sufficient accounting records have not been kept,. or
the finanrial statements are not in agreement with th8 accounting records and retums:
or
we have not received all the infornation and explanations we require for our audit.
Responslbllltles of trustees
explained more fully in the Trustees. r85ponsibilities statement, the Trustees are
responsible for the preparation of the financial statements which give a true and fair view,
and for such inlemal control as the Trustees detemiine is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
13

St John's Church, Harbome. Birmingham
Independent Audltorfs Report to the Mombers of The Parochial Church Council of the
ecclesiastical parlsh of St John tho Baptlst, Harborno (continued)
In preparing the financial statements, the Trustees are responsible for assessing the
charity's ability to continue as a going concem. disclosing, as applicable. matters related to
going concern and using the going concem basis of accounting unless the Trustees either
intend to liquidate the charity or to cease operations, or have no realistic altemative but to
do so.
Audltors, responsibilities for the audit of the financlal statements
We hav8 been appointed as auditor under section 144 of the Charities Act 2011 and report
in accordance wth the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements
as a whole are free from material misstatement. whether due to fraud or error, and to issue
an Auditors, report that includes our opinion. Reasonable assurance is a high level of
assuran￿, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will
always detect a material misslatement when it exists. Misslalements can arise from fraud or
e￿Or and are considered material if, individually or in the aggregate. they could reasonably
be expected to influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations.
We design procedures in line with our responsibilities. ouuined above. to detect material
misstatements in respect of irregularities. induding fraud. The extent to which our
Pfocedur8s are capable of detecting irregularities. induding fraud is detailed below:
enquiry of those charged with govemance around actual and potential litigation or
enquiry of those charged with govemance around any instances of non-compliance
with laws and regulations-
perfoming audit work over the risk of management override of controls, including
testing of joumal entries and other adjustments for appropriateness, evaluating the
business rationale of significant transactions outside the nomial course of business
and reviewing accounting estimates for bias"
reviewing minules of meetings of tht)se ¢harged V￿th govemance.
Because of the inherent limitations of an audit. there is a risk that we will not detect all
irregularities, including those leading to a material misststement in the financial statements
or non-compliance with regulation. This risk increases the more that compliance with a law
or regulation is removed from the events and transactions reflected in the financial
statements, as we will be less likely to become aware of instances of non-compliance. The
risk is also greater regarding irregularities occurring due to fraud rather than error. as fraud
involves intentional concealment. forgery, collusion. omission or misrepresentation.
A further description of our respon￿bilItIeS for the audit of the financial statements is l¢xated
on the Financial Reporting Council's website at: vhvw.frc.org.uklauditorsresponsibilities.
This description forms part of our Audttors. report.
14

St John's Church. Harborne, Birniingham
Independent Auditor's Report to the Members of The Parochial Church Councll of the
eccleslastical parlsh of St John the Baptlst. Harl)ome (contlnued)
Other matters
The financial statement of The Parochial Church Council of the ecclesiaslical parish of St
John Ihe Baptist. Harbome for the year ended 31 December 2020 were unaudited.
Uso of our report
This report is made solely to the charitys Irustees. as a body, in accordance with Part 4 of
the Charities (Accounts and Reports) Regulations 2008. Our audit work has been
undertaken so that we mighl state to the L*arity's Irustees those matters we are required to
state to them in an Auditors, report and for no other purpose. To the fullest extent permitted
by law, we do not accept or assume responsibilty to anyone other Ihan the charity and its
trustees, as a body, for our audit work, for this report. or for the opinions we have fomied.
MHA Maclntyre Hudson
Chartered Accountants
Stalulory Auditors
Bim)ingham. United Kingdom
Date= 5 April 2022
MHA Maclntyre Hudson are eligible to act as auditors in temis of section 1212 of the
Companies Act 2006.
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ST JOHN'S CHURCH, HARBORNE. BIRMINGHAM
NOTES T
THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 202
Note 1: Accountin
olicies for the ear ended 311t December 2021
The financial statements have been prepared in accordance with the Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparing their accounts in accordance wlh the Financial Reporting Standard IFRSI
FRS 102 applicable from 1 January 2015 and current Church Accounting
Regulations.
The financial statements have been pr8pared on a going conc8m basis under the
historical cost convention, modified to include certain items al fair value. The
financial slalements are preserited in slerfing which is the fvnctional curr8ncy of th8
Charity and rounded to the n8arest £.
The charity constitutes 8 public benefit enlity as defined by FRS102 and is registered
as a charity in England and Wales. Its principal office is St John's Church, High
Str88t. Harbome. Birmingham. 817 9PT.
The significant a¢￿Unting policies applied in the preparation of these finanual
statements are set out below. These poliaes have been consislently applied to all
years presented unless other*ise stated.
(a) Funds
Unrestrlcted funds
Repr8s8nt general funds which can be used for PCC ordinary purposes. Funds
designated for a particular purpose by the PCC 8re also unrestricted.
Restrlcted funds
Represent..
(a) Income from trusls or endowments which may be expended only on those
restricted objects provided in the terms of the trust or bequest: and
Ib) Donations or grants recelved for a specific object or invited by the PCC for a
specific object. The funds may only be expended on the specific object for whlch
they were given.
Any balance remaining unspent at the end ofthe year must be carried forward as a balance
of that fund.
(b) Income
Voluntary Income and capllal sources
Planned giving and donations receivable under gtft aid is recognised only when
received.
21

ST JOHN'S CHURCH. HARBORNE. BIRMINGHAM
Note 1: Accountlng pollcles for the year ended 31 st Decomber 2021 (contlnued)
Income tax recoverable on gift aid donations is recognised when the income is
recognised.
Collections are recognised when received by or on behalf of the PCC.
Grants and legacies to th8 PCC are accounted for as soon as the PCC is notified of Its
legal entitlement. th8 amount due is quantifiable and its ultimate receipt by the PCC is
probable.
Income pledged towards thè Building for Mission proi8Ct along with any associated gift
aid is recognised as soon as the PCC is notrfied of the pledge.
¢. Expendlturo
Expenditure is rècognised on an arxruals basis as a liability is incurred.
Church actlvltles
The diocesan common fund is ac￿Unted for when paid. Any amounls unpaid at 31
December are provided for in thése accounts as a constructive Ithou9h not a legall
obligation and is shown as a creditor in the balance sheet. Expenditure Is
recognised once there is a legal or constructiv8 obligation to make a payment lo a
third party. it is probable that settlement will be required and th8 amount of the
obligation can be measured reliably.
All costs are allocated between the exp8ndilure categories of the Statefflent of
Financial Activities on a basis designed lo reflect the use of thè resource. Costs
relating to a particular activity comprise both costs that can be allocated dirèctly lo
such activities and those Costs of an indirect nature necessary to support them.
The delivery of our public benefrt of free public worship open to all is dependent on
us having the necessary buildings to be able to deliver that benefit therefore the
allocation of the costs relating to the Church, Crossway and Cleryy housing has
been allocated as a direct cost in 2021 rather than support and 2020 costs have
been restated.
Grants and donatlons made by Global Partner Support
Granls and donations are accounted for when paid over, or when awarded. if that
award creates a binding obligation on the PCC.
Operatlng Leases
Rentals payable under operating leases are charged to the Statement of Financial
Activities on a slraight line basis over the term of the18ase.

ST JOHN'S CHURCH, HARBORNE. BIRMINGHAM
Note 1: Accounting poll¢les for the year ended 31* December 2021 (continued)
Pension Scheme- Auto Enmlment
Employees are enrolled in a defined contribution pension scheme and th8
employer's contribution of 3% is paid monthly to the Binningham Diocese who
administers the scheme.
Holiday Pay Accruals
The annual holiday p8ri0d runs from the 111 January to the 31st December each year
{same as financial reporting peri¢)d) and annual leave is expected to be taken during
the year on a lake it or lose it" basis. Any remaining al the y8ar-énd would be only a
few days and is th8r8for8 considered insignificant and no accru81 has been made.
{dl Flxed Asset$
Consecrated land and bulldlngs and movable church furnlshlngs
Consecrated and beneficed propety is exduded from th8 financial statements by $.10
(21 la) of the Charities Act 2011.
No value Is placed on movable church fumishings held by the Church Wardens on
special trust for the Parochial Church Council and which require a faculty for disposal
slnce the Parochlal Church Council considers this to be inalienable property.
All expenditure incurred during the year on consecrated or beneficed bulldlngs and
movable church fumishings, whether mainlenance or Improvement, Is written off as
expenditure in th8 Statement of Financial Activities.
Freehold land and bulldlngs used for charltable purposes & Invostmenf propertles
The propertiés held by the Charity are revalued from time to time as nec8SS8ry 8nd
have been includ8d at estimated fair value.
(e) Current assols
Amounts owing lo the Parochial Church Councll at 31 Dècember In respect of fees,
rents or other income are shown as debtors less provision for amounts that may prove
uncolle¢table. Short term deposits includ8 cash held on deposit at the bank.
In Golng concern
The financial statements have been prepared on a going concem basis as the trustees
believe that no material uncertainties exist. The trustees have considered the level of
fvnds held and Ihe expected level of income and expenditur8 for 12 months from
aulhorising these financial statements. Th8 budgeted inwme and expendituré is
SuffI￿ent with the level of reserves for the charity to be able to continue as a going
concem.
(g> Judgements and key sources of estlmatlon uncertalnty
In applying the accounting policies the truslees are required to consider judgements
made and key sources of estimation uncertainty which might have a significant effect on
the amounts recognised in the financial slalements or impact on the carying amounts of
assets and liabilities within the next financial year.
These include estimations of the fair value of fixed asset investment properties. and
tangible fixed asset properties.
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