The Parochial Church Council of the ecclesiastical
tist Harborne
arish of St John the
ST JOHN'S CHURCH HARBORNE BIRMINGHAM
2022
oOo-
TRUSTEES ANNUAL REPORT AND FINANCIAL ACCOUNTS
FOR THE YEAR ENDED
31ST DECEMBER 2022
Re
istered Chari
Number 1132862

St John's Church. Harborne, Birniingham
The Parochial Church Council of the ecclesiastical
Ba
tist Harborne
arish of St John the
TRUSTEES ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
CONTENTS
Page
Trustees, Report
Independent Examinerfs Report
12
Statement of Financial Activities
13-14
Balance Sheet
15-16
Statement of Cash Flows
17
Notes to the Accounts
18-27

St John's Church. Harborne. Birniingham
ST
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
The Parochial Church Council (PCC) of the ecclesiastical parish of St John the Baptist,
Harborne is pleased to present its report and financial statements for the year ended 31 $t
Detsmber 2022. The PCC are the Trustees of the registered Charity.
Objectives and Activities
The purpose of the Charity as stated in the governing documents is to co-operate with the
incumbent in promoting in the ecclesiastical parish the whole mission of the church,
pastoral. evangelistic and ecumenical and to provide public benefit through the provision of
free regular public worship open to all. Additionally. beyond Harbome to the general public
(as stated in our charitable framework) through grants and gifts to the wider mission of the
church to reach all people in this country and overseas.
How our activities deliver public benefit and who has benefitted
We are pleased to report that Church services and activities have taken pla￿ in person
during 2022 as a more nomial pattern of meeting together has been possible. Sunday
services have continued to be available online to enable those who have not been able to
attend to enable them benefit from worship, prayer and teaching.
In 2022 St John's had a worshipping community including children of approximately 528
(based on the average Sunday & Thursday attendan￿S both at Church and on line in
October 2022). In addition to this. activities are undertaken throughout the week. These
build on the church values and these activities would not take place without significant
contribution from volunteers. It is estimated that by the end of the year the equivalent of up
to 380 members were involved in different roles on Sundays and throughout the week to
ensure that the church was able to fulfil its purpose and run all the planned activities.
The activities are varied and cover a whole range of different areas and the following
provides a brief summary.
1. Worship team and other musicallsinging activities in support of Sunday and Thursday
services and other events
2. Powerhouse - prayer, worship and reflective times
3. DiscipleshiplHome Groupsffalk together -
regularly for fellowship, prayer and bible study
number of small groups meeting together
4. Alpha courses- these help people to understand the Christian faith.
5. Working with a range of activities with toddlers, children, young people and students
groups
6. Bridge Building activities launched in 2022 to support the local communty..
a. Saturday moming café operating on 2 momings a month welcoming all to come and
enjoy a warm space, a drink and some companionship., and

St John's Church, Harborne, Birmingham
b. Recovery minislry with the aim of supporting those who need help from difficult and
challenging events in their lives., and
Resource days which have provided circa 7000 items for the communty in 2022, coats.
socks, food, toiletries, nappies and cleaning materials.
7. Planning for English Language Course,. Friday evening community meals and a wami
space on a Monday commencing shortly.
8. Crossway- Three main areas of activty..
a. Supporting older people and those from the community seeking help including working
with local care homes..
b. Providing help to those in debt and needing support; and
c. Healing prayer centre for those seeking prayer for healing.
9. Prayer ministries and groups meeting together for prayer for specrfic needs on a regular
basis.
10. Marriage Course- support for couples wanting to improve their relationship.
These and other activities are dependent on the volunteers who lead and give of their time
to enable all areas of the Church to function. Whilst we employ full time staff and we have 2
clergy appointed to the Church plus a curate and 1 other clergy who are licensed to the
Parish we would not be able to function in the way we do WFthout the input of all the
volunteers. The scale of the work of the charity is greatly enhanced by the input of all the
members of the Church.
The success criterion is to ask whether an activity helps, supports, encourages and builds
up people in their lives and faith. The PCC and staff regularly review the activities of the
church looking at the Suc￿sS of each key activity, assessing the benefits to those attending
and planning future activities accordingly. We have referred to the guidance contained in
the Charity Commission's general guidance on public benefit when reviewing our aims and
objectives and in planning future activities.
The ongoing and longer temi aims of the charity are lo reach more people with the Gospel
of Jesus and to build on what we already have in place across all the areas of ministry.
Church Revltalisatlon
One exciting development in 2022 is the launch of the revitalisation project at St Mary's
Church in Bearwood in line with our 5 year plan. This commenced early in the year with a
formal service at the Church in September 2022. The Revd Ben Baker was dual licensed to
St Mary's and moved with a group of people with the aim of building up the existing ministry
in Bearwood.
Building for Mission
The refurbishment of the Church and rebuilding of the Hall completed in 2021 at a cost of
£4m was all part of the 5 year plan. The focus during 2022 was working towards the

St John's Church, Harborne, Birniingham
completion of the overall project which included the dlstribution of financial gifts from the
tithe to a nurnber of organisations helping to fulfil our wider mission beyond Harborne. This
work was completed during the year and the fund closed in December 2022.
structure, Governance and Management- Governing Document
St John's Church, Harborne (St John's) is governed by approved documents issued by the
Church of England., the Parochial Church Council {Powers) Measure 1956 as amended and
the Church Representation Rules (conlained in Schedule 3 to the Synodical Govemment
Measure 1969 as amended). The PCC was registered with the Charity Commission on 21
November 2009.
Recruitment and Appointment of PCC
The PCC is elected from those members of the congregation who have been on the
electoral Roll at least 6 months at the time of the Annual Parochial Church Meeting
IAPCM). In addition, members of the congregation on the electoral role of the parish and
serving on the Deanery, Diocesan or General Synods together with the clergy licensed to
the parish, are members of the PCC.
PCC InduGtion and Tralnlng
Upon joining the PCC, new members receive an induction pack which includes Ihe Charity
Commission publication "The Essential Truslee., a copy of the financial budget for the
current year, the prior year accounts and a copy of the minutes of the most recent meeting.
A briefing is given by the PCC treasurer and the Chair to any new m8mbers on any
important current topics.
Oryanlsational Structure
The PCC meets up lo 6 times per annum with an agenda circulated to PCC members in
advance of each meeting and with supporting documents on many of the agenda items.
M8mbers of the Standing Committee include th8 Vicar. Associate Vicars, Associate Vicar
Emeritus, Church Wardens. Treasurer, PCC Vice-chair and the PCC Secretary.
The Church Wardens are members of PCC and inter alia form a direct link between the
Bishop and the parish. They see that the PCC carries out its responslbilities 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 appropriate
inlervals and report to the annual parochial ChU￿h meeting.
The PCC employed 11 members of staff at 31st December 2022 some who lead various
ministri&s and others who provide support to the overall life of the Church. This is in
addition to the Vicar, Associate Vicars and curate who ar8 employed by the Diocese of
Birmingham on behalf of the Church of England, plus 3 self-supporting volunteer roles an
assistant pastor, community pastor and a small group pastor.
The employed people split across the activities are as follows:
Operations 3, Support for Older People 1, Worship 1, Youth, Children's & Toddlers
Minislries 3, Communications and Finance & Secretarial 3.

St John's Church, Harborne, Birniingham
Key Management Personnel
The K8y Management Personnel of the Charity are the Vicar Revd L Browne and Associate
Vicar Revd J Tattersall supported by the Operations Manager Mr S Foster. Church wardens
DR R Lovell. Mrs R Downing until April 2022 and Mr P Varley, Mrs K Collins from April 2022
and all the Trustees of the Charity.
Penslon Scheme
The PCC joined Ihe scheme operated by ihe Birmingham Diocese and the provider is
Friends Life which is now owned by Aviva. The PCC are contributing 30/0 in line with the
regulations.
Pay & Remuneration of Key Management Personnel and Employees
The pay of the clergy is set and paid by the Bimiingham Diocese of the Church of England.
Additionally, the vicar and 1 associate vicar have the benefit of a Diocesan owned vicarage
and 1 associale vicar has a house provided by the PCC for which the Di0￿Se make a
monthly contribution towards the running costs. The role of Churchwarden is voluntary and
no payment is made for thal appointment. The pay scales of all employees are set against
a matrix of the different roles which has been benchmarked and is kept regularly up to date.
The employees pay is reviewed annually by the Trustees and a cost of living rise applied as
appropriate.
Parochial Church Council (PCC)
Members of the PCC who are also truslees for the purposes of Charity Law and who
served during the year and up to th8 date of the report are set out below..
Helen Baines
Until April 2022
Benjamin Baker
Cassandra Beeson
Leonard Browne
Patrick Burke
Adrian Collings
Anthony Collins
Ben Collins
Katherine Colllns
Mithael Down
Ruth Downing
Andrew Ferrari
Laura Gilyead
Fiona Gregson
David Harvey
Geoffrey Heyes
Joanne Jennings
Caroline Jones
Kathy Lee-cole
Richard Lovell
Peter Pretlove
Marian Prellove
Clergy
Until April 2022
Chair, Clergy
From April 2022
Deanery SyncKJ
From April 2022
Until April 2022
From S8Pt 2022
Vice-chair
Warden
Deanery & Diocesan Synod
Warden
Until Sept 2022
From April 2022
Until April 2022
Until Sept 2022
Clergy
Treasurer
From April 2022
From June 2022
From April 2022
Clergy
Warden
Deanery Synod
Deanery Synod
Until Aprfl 2022

St John's Church, Harborne, Bimiingham
Hannah Reed
James Reed
Janet Ryland
Ruth Smith
Jonathan Tattersall Clergy
Philip Varley
Warden
James Whitehousa Deanery & Diocesan Synod
Vice-chair
Secretary
From April 2022
Until April 2022
Until April 2022
From April 2022
Secretary
From April 2022
From April 2022
Risk Management and Safeguardlng
A risk register is in place covering the major activities of Church life. A full review of
safeguarding has taken pla￿ this year and we have 2 safeguarding officers in place
supported by a member of staff. All appropriate policies are in place ensuring the
safeguarding of children and vulnerable adults. The required levels of checks and training
are undertaken for everyone involved with leadership and all complete the necessary
training.
Fundralsing
During the last 2 years all of our committed giving has come from members of the Church
and legacies from former members. The Church does nol 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 doas not apply
and there are no activities lo monitor. The internal financial appeal is to the whole Church
but no individuals are followed up in any way and no pressure is applied to individuals lo
contribute and so any vulnerable people are protected. Additionally, there have been
special appeals to the Church for the Building for Mission project. The details of individual
donations are only known by the Gift Aid Secretary and the Hon Treasurer with the
Trustees and staff only being given summary reports of income.
The Church does not use any professional fundraisers.
Financial Review for 2022 and 2021
The principal funding for St John's comes from giving by church members and the main
financial highlights for the year are set out below.
2022 - General Fund - Income and Expenditur8 (k= £OOOs)
The overall deficit for the year after funds transfer of £27k to cover the post balance sheet
event of an uninsured loss was £9k which following the move of people to St Mary's in
Bearwood as part of the revitalisation project during the year was significantly belter than
expected.
The income increased to £780k from £767k in 2021 due to the reintrodudion of various
ministries following the lifting of restrictions. Charitable income rose £13k whilst donations
and gifts remained virtually th8 same at £762k due in part to a legacy of £10.6k and a grant
from the Archbishops council of £9.2k towards fuel cosls.

St John's Church, Harborne, Birniingharn
The costs increased year on year by £96k partly reflectlng the reintroduction of children and
young people's activities early in 2022 of £15k a PCC gift of £14k to Link to Hope for
Ukraine and increased building related costs of £64k. This included provision for the post
balance sheet event of an uninsured loss for the replacement of part of the upstairs flooring
of £27k. higher fuel costs and repla￿ment of the air handling unit.
2021- General Fund - Income and Expenditure (k= £OOOs)
With the ongoing restrictions and also being out of the building until May the level of costs
continued to be reduced whilst income was largely maintained. The Trustees continued to
review the financial situation regularfy to ensure that the Church remained on Irack to
achieve 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.
Donations plus gift aid showed 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 were
£20k lower than in 2020 due to a reduction in staff salaries £41 k offset by an increase in
building relatsd costs {£23kl as we re-occupied the Church and started our activities
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 toddlers, children and youlh ministries due to the reslrictions and not being
able to meet and take the older groups on trips away.
2022 - Restricted Funds (Note 12 Church Funds)
Bridge Building - A donation of £5k received in 2022 towards the costs of the various
initiatives.
Resurrection Church- The financial support for the Church in Beirut was £20k.
Worship Fund- A spend of£7k on new musical instruments leaving a closing balance of
£8k.
2021- Restricted Funds (Note 12 Church Funds)
Resurrectlon Church- The financial support for Ihe Church in Beirut was £26K.
Worship Fund- A spend of £2.5K on purchasing an electronic organ for use in Church
services. This leaves a balance of £15.5K at the end of the year.
2022 - Designated Funds (Note 12 Church Funds)
Houslng Fund- The current 3 properties are all included at fair value of £1.038K which is
an increase of £99K from the position at the end of 2021. The market value of the propety
on Milford Copse has, after taking advice, been left unchanged whilst the Crossway has
been increased by £75k and the 36% investment in Ducklington increased by £24k. The
Trustees believe that this is a fair reflection of the income that would be derived from any
sale.

St John's Church, Harborne, Birmingham
Building For Misslon- The fund has now closed and has a zero balance al the end of
2022. During the year the final contraclual commitment in the payrnent of the retention
monies was Completed. The remaining balance. given towards the tithe, was used as gifts
lo other organisations. A full analysis of lithe payments from the Building for Mission fund is
shown in note 8.
Legacy Funds- A closlng balance of £193K. Two Thirds of a legacy received in 2021
£180K plus £40K received in 2020 were held in a fund at the beginning of 2022. As a post
balance sheel event a total of £27k has been transferred to the general fund to cover the
uninsured repair costs to the flooring on the 1 St floor. Part of Ihe other legacy is to be used
during 2023 lo pay for a debt support manager.
2021- Designated Funds (Note 12 Church Funds
Housing Fund- The current 3 properties are all included at fair value of£939K which is an
increase of £60K from the position at the end of 2020. The market value of the property on
Milford Copse has been reassessed whilst the others remain unchanged from 2020. The
Trustees believe that this is a fair reflection of the income that would be derived from any
sale.
Buildlng For Mlssion- The current 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 represents the remaining money held by the trustees after paying
for all the buildinglrefurbishment costs. The only remaining contractual commitment is
payment of the retention monies and is shown at note 13b ofthese accounts and is £85K in
2022. The balance, given towards Ihe tithe, will be used as gifts lo olher organisations
dunng 2022.
Legacy Funds - A closing balance of £220K. Two Thirds of a16gacy received this year
£180K plus £40K received in 2020 are held in a fund and will be used during 2022 and
beyond.
Resorves Pollcy
The policy of the PCC is to distribute its reserv8s in accordance with 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 2022, the PCC held a total cash fund of £547k and the overall unrestricted
fund for the Charity was £1.5m.
General Fund There was a posllive balance on the general fund of £287k {£296k 2021)
against a policy reserve requirement of holding no less than £125k.
Fixed assels in the designated property housing fund £1,038k {2022} and £939K (2021).
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 commitments for a minimum of 3 monlhs. 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

st John's Church, Harborne, Bimiingham
charitable income comes from Ihe members of the Church and so any reduction is
immediately apparent and steps can be taken to either increase income or reduce costs as
appropriate. The PCC therefore consider the current larget of £125K is entirely appropriate.
Global Partner Support and grant making pollcy
The purpose of Global Partnér Support (GPS) is to resourc8 mission lo extend Jesus,
Kingdom outside Harborne (resourcing mission to re8ch the world? and is part of the whole
mission of the Church.
The objectives of Global Partner Support (GPS) are..
To promote interest in local and global mission.
To contribute to equipping members of St John's for mission.
To support and nurture people as together we seek to discern God's calling on their
lives.
To develop, maintain and apply appropriale policies for the selection and support of
candidates, projerts and agencies.
To support our mission partners.
To coordinate prayer for our mission partners and projects.
To review supported projects.
To manage GPS budget.
GPS is an executive body working under the direction of the PCC. Their financial role is to
distribute the budget allocated lo 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 Ihrough grants made to individuals and
organisations that normally have some association with St John's. In addilion. the GPS
leams bring this missionary work lo life within the congregation through arranging vocation
days, prayer and contributing to services focused on mission and the missionary links that
are supported.
Plans for the future
The current plans for the future ministry of St John's are affordable. Cash flow will continue
to be monitored and action taken as required ensuring thè financial wellbeing of the Church.
We continue to ascertain how we reach out lo the comrnunity around us and continue to
grow the outward focus of the Church. There are many activities which God has blessed at
St John's over the years.
We are seeking the Holy Spirit's guidance lo discover how our existing mlnistries will
continue to develop. The launch of Bridge Building activities occurred in 2022 with the aim
to reach out to the community in new ways without losing old connections. The 4 bridge
building task groups put forward plans as to how we develop new ministries in areas of
Wellbeing, Social Justice and Transformation, Hospitality and Crealive Arts. As mentioned
eadier this has resulted in the launch of the recovery ministry, community café, warm
space, Introduction to English course and Friday community meals.

St John's Church, Harbome, Birnilngham
We also need to hear God's call to pray for labourers to be sent to the harvest especially
where some supporters are no longer able to serve in the ministries which will continue and
expand.
The Trustees are also focussing on the other actions we have been pursuing as we look to
the future and continue to listen to God for direction.
sin￿ the previous 5-year Mission Plan of 2017, in God's grace we hav8 seen significant
fwit - including our renewed and extended building, our first church plant in over 30 years,
and our Bridge-Building ministries underway. We would also have loved to see more of our
aspirations tum into reality. Our new 5-year plan helps us to focus on the things that we
believe God is calling us to in the days ahead, as we combine some of our unfinished
business with new emphases. All the details and emphases of our Vision and Values
Statements (found on our website) remain in place. What follows simply sets oul the things
that God seems to be calling us to focus on in the coming days.
Building on all thal God has been doing in and through us, in the next 5 years we are
praying for and working towards becoming a Ghurch that evemiore has
A heart for God, our city, and the nations
Our simple strap line mission statement encapsulates who we are and what we're called to.
Below are a number of new and renewed goals we have prayerfully set, which are based
on the focussed aims that follow.
In the next 5 years we plan to aim towards-
1. Another church plant.
2. Growth: 100 new Christians,. 120 new members of small groups.. and everyone seNing in
at least one ministry within or beyond St John's.
3. More cultural diversity in our leadership.
4. Regular teaching on cullurally relevant issues.
5. Regular teaching and small group material on Discipleship and Freedom issues.
6. At least two ministries from each Bridge-Building ministry area fully established.
7. More Worship Leaders. and encouragement of small group worship life.
In summary..
Build our community
Be more out￿ard looking
Win more people for Christ
Be a resourcing and training church
Have a welwming presence on the High Street In Harborne
Going Concern & Futuro Uncertaintles
1 Impact of Church revitallsation project and the contingent liability relaling to the
replacement of damaged floorlng.
The Trustees are carefully monitoring the current situation and the financial implications
of having undertaken the revilalisation project at st Mary's Beamood which has resulted in
an expected reduction In income from Church members in 2022 and 2023 as they have

St John's Church. Harborne, Birmingham
made the move to St Mary's. Income is being monitored closely and the general fund cost
budget for the y8ar ahèad has been sel at a reasonable level and shows a reduction year
on year. Reduced cost budgets have been set for 2023 and various actions have been
planned for the year ahead with the aim of breaking even by 2024.
b. It is expected that there will be SLrfficient funding available in the legacy fund to cover the
cost of replacing the damaged flooring in the main building. The overall costs are forecast
to be less than £40k and the money held in one of the funds is sufficient to cover this cost
without any adverse effect on the general fund.
2. - Other - The Trustees are satisfied that St John's has adequate resources to continue to
operate as a going concern for the foreseeable future and have prepared the financial
statements on that basis. The Trustees are not aware of any material Un￿rtaIntieS that will
affect the charity's ability to continue.
Reference and Adminlstrative Infomiation
Charity Name
The Parochial Church Councll of the Ecclesiastical
Parish of St John the Baptist. Harborne (St John's
Church, Harborne)
Charlty Registration Number
1132862
Principal Office and Régistered Address St John's Church
High Street, Harborne
Bimiingham, B17 9PT
Solicitors
Prima
Bankers
Inde
endent Examiner
Anthony Colllns Solicitors LLP
134 Edmund Str8et
Birmingham
Lloyds Bank PLC
PO Box 1000
Andover
BX1 1LT
Helen Bur)dell
MHA Macintyre Hudson
Rutland House
148 Edmund Str88t
Birmingham, B3 2FD
Seconda
Bankers.. CAF Bank LTD, 25 Kings Hill Avenue, West Malling, K8nt ME19 4JQ
Trustses. (PCC) responsibilities statement
The Trustees are responsible for preparing the Trustees, Annual Report and the financial
statements in accordance with applicable law and United ￿ngdoM Accounting Standards
(United Kingdom Generally Accepted Accounling Practice}.
The law applicable to charities in England & Wales requires the Trustees to prepare
financial statements for each financial year which give a true and fair view of the state of
affairs of the Charity and of the incoming resources and application of resources of the
Charity for that period. In preparing these financial statements, the Trustees are required lo-.
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP 2015 {FRS 102),.
10

Sl John's Church, Harborne, Birmlngham
rnake judgements and estimates thal are reasonable and prudent.,
state whether applicable accounting standards have been followed, subjecl to
any material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concem basis unless it is
inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and enable them to
ensure that the financial statements comply with the Charities Act 2011, the Charities
{AcGounts and Reports) Regulations 2008 and the provisions of the trust deed. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable
sleps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for Ihe maintenance and integrity of the charlty and financial
informalion included on the Charity's websile. Legislation in the Uniled Kingdom governing
Ihe preparation and dissemination of financial slaloments may differ from legislation in other
jurisdictions.
Independent Examlners for 2023
MHA Macintyre Hudson has also expressed their willingness to continue In office and will
be proposed for re-appointment at the Annual Parish Church Meeting in April 2023.
Approved by the PCC on 27th March 2023 and signed on its behalf by=
Revd Leonard Browne,
Vicar
PCC Chairman
Mr David Harv8y
PCC Treasurer

St John's Church, Harborne, Bimiingham
INDEPENDENT EXAMINERS, REPORT TO THE
MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF ST JOHN'S CHURCH
HARBORNE
I report lo the Charity Trustees on my examination of the accounts of the charity for the
year ended 31 December 2022 which are set out on pages 13 to 27.
Rosponsibililies and basis of report
As the Charity's Trustees you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 I'lhe Act,).
I report in respect of my examinalion of th8 Charity's accounts carried out under section
145 of the Act and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 14515){bl of the Act.
Independent oxaminerfs statoment
confirm Ihat l am qualified to underlake Ihe examination because l am member of the
Institute of Chartered Accountsnt in England and Wal8S.
I have completed my examination. I confim that no material matters have come to my
attention in connection with the examination giving mè cause to believe that in any material
respect:
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 requiremenls Con￿mIng the form and
ontent of accounts set out in the Charities {Accounts and Reports) Regulalions 2008
other than any requirement that the accounts give a 'true and fair view, which is not a
matt8r 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 accounls to be reached.
Signed..
N8me.' Helen Blundell LLB FCA FCIE DChA
Member of the Institute of Chartered Accountants in England and Wales
MHA Maclntyre Hudson
Rutland House
148 Edmund Street
Bimilngham B3 2FD
Date: 29 March 2023
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17

ST JOHN'S CHURCH. HARBORNE, BIRMINGHAM
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022
Note 1: Accountin
olicies for the
ear ended 31st Decembor 2022
The financial statements have been prepared in accordance with the Accounting and
Reporting by Charities: Staternent of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard IFRS)
FRS 102 and current Church Accounting Regulations.
The financial statements have been prepared to give a "true and fair view and have
departed from the Charilies (Accounts and Reports) regulation 2008 only to the
extent required to provide a °true and fairf. view. This dèparture has involved
following the Charities SORP FRS 102 published in Oclober 2019 rather than the
Accounting and Reporting by Charities Statement of Recomrnended Practice
effective from the 1st April 2005 which has since been withdrawn.
The financial statements have been prepared on a going concern basis under the
historical cost convention, modified lo include certain items al fair value. The
financial statements are presented in sterling which is the functional Currency of the
Charity and rounded to the nearest £ whiGh may result in some rounding differences.
The Charity constitutes a public benefit entity as d8fined by FRS102 and is
registered as a Charily in England and Wales. Ils principal office is St John's
Church, High Street, Harborne, Birmingham, B17 9PT.
The signrficanl accounting policies applied in the preparation of these financial
stalemenls are set out below. These policies have been consistenlly applied to all
years presented unless othe￿iSe stated.
(a) Funds
Unrestricled funds
Represent general funds which can be used for PCC ordinary purposes. Funds
designated for a particular purpos8 by the PCC are also unrestricted.
Restncted funds- Represent."
{a} Income from trusts or endowments which may be expended only on thos6
restricted objects provided in the tenns of the trust or bequest. and
(b) Donations or grants received 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 al the end of the year must be carried forward as a balan
of that fund.
{b) Income
Voluntary income and capital sources
Planned giving and donations receivable under gift aid is recognised only when
received.
nev￿0￿ 08/2016
18

ST JOHN'S CHURCH, HARBORNE. BIRMINGHAM
Note 1: Accounting policies for the year ended 31st December 2022 (Continued)
Income tax ￿COverable on gifi aid donations is recognised when the income is
recognised.
Collections are re¢ognis8d when received by or on behalf of the PCC.
Grants and legacies lo the PCC are accounted for as soon as the PCC is notified of its
legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is
probable.
Income pledged towards the Building for Mission project along with any associated gift
aid is recognised as soon as the PCC is notified of the pledge.
c. Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred.
Church actlvities
The Diocesan common fund is accounted for when paid. Any amounts unpaid at 31
December are provided for in these accounts as a constructive {though not a legall
obligation and is shown as a creditor in the Balan￿ Sheel. Expenditure is
recognised once there is a legal or constructive obligation to make a payment to a
third paty, it is probable thal s8ttlemenl will be required and the amount of the
obligalion can be measured reliably.
All costs are allocated belween the expenditure categories of the Statement of
Financial Activities on a basis designed lo reflect the use of the resource. Costs
relating to a particular activity comprise both costs that can be allocated directly to
such activities and those costs of an indirect natLrre necessary to support th&m.
The delivery of our public benefit of free public worship open to all is dependent on
us having the ne￿$Sary buildings to be able to deliver that benefit therefore the
allocation of the costs relating lo the Church, Crossway and Clergy housing has
been allocated as a direct cost.
Grants and donatlons made by Global Partner Support and PCC
Grants and donations are accounted for when paid over, or when awarded. if Ihat
award creates a binding obligation on the PCC.
Operating Leases
Rentals payable under operating leases are charged to the Statement of Financial
Activities on a straight line basis over the term of the lease.

ST JOHN'S CHURCH, HARBORNE, BIRMINGHAM
Note 1: Accounting policies for the yearended 31M December 2022 (continued)
Pension Scheme- Auto Enrolment
Employees are enrolled in a defined contribution pension scheme and the
employer's contribution of 30/0 is paid monthly to the Birmingham Diocese who
administers the scheme.
Holiday Pay Accruals
The annual holiday period runs from the 1 St January to the 31 St December each year
{same as financial reporting period) and annual leave is expected to be taken during
the year on a "take il or lose it" basis. Normally any remaining at the yearryend would
be only a f8w days and therefore considered insignificant but an accrual covering 18
days built up due to sick leave has been accrued in 2022 with nothing in 2021.
(d) Flxed Assets
Consecrated land and buildings and movable church furnishings
Consecrated and beneficed property is excluded from the financial statements by s.10
{21 (al of the Charities Act 2011.
No value is placed on movable church fumishings held by the Church Wardens on
special trusl for the Parochial Church Council and which require a faculty for disposal
since the Parochial Church Council considers this to be inalienable property.
All expenditure incurred during the year on consecrat8d or beneficed buildings and
movable church fumishings, wh6th6r rna1ntenan￿ or improvement, is written off as
expenditure in the Statement of Financial Activities.
Freehold land and bulldlngs used for charftable purposes & Investment properties
The properties held by the Charity are revalued from time to time as necessary and
have been included at estimated fair value.
(e) Current assets
Amounts owing to the Parochial Church Council at 31 December in respect of fees,
rents or other income are shown as debtors less provision for amounts that may prov8
uncollectsble. Short term deposits inciude cash held on deposit at the bank.
(fj Going concern
The financial statements have been prepared on a going concern basis as the Trustees
believe that no material uncertainties exist. The Trustees have considered the level of
funds held and the expected level of income and expendilure for 12 months from
authorising these financial statements. The budgeted income and expenditure is
sufficient with the level of reserves for the Charity to be able to continue as a going
concem.
(g) Judgements and key sources of estimatlon uncertainty
In applying the accounting policies the Trustees are required to c£Jnsider judgements
made and key sources of estimation uncertainty which might have a significant effect on
the amounts recognised in the financial statements or impact on the carrying amounts of
assets and liabilities within the next financial year.
These include estimations of the fair value of fixed asset investmenl properties. and
tangible fixed asset properties.

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