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← The Parochial Church Council Of The Ecclesiastical Parish Of St John The Baptist, Harborne

2024-12-31-accounts

The Parochial Church Council of the ecclesiastical parish of St John the Baptist, Harborne

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ST JOHN’S CHURCH, HARBORNE, BIRMINGHAM

————— TRUSTEES ANNUAL REPORT AND FINANCIAL ACCOUNTS FOR THE YEAR ENDED 318t DECEMBER 2024

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Registered Charity Number 1132862

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The Parochial Church Council of the ecclesiastical parish of St John the Baptist, Harborne

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 315t DECEMBER 2024

CONTENTS

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St John’s Church, Harborne, Birmingham

TRUSTEES’ REPORT FOR THE YEAR ENDED 31St DECEMBER 2024

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* December 2024. 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 Harborne 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 place with regular Sunday and Thursday services and other activities each week. A number of services have continued to be available online each month. All of this enables people to belong to a community of faith and benefit from worship, prayer, teaching and being together. In 2024 St John’s had a worshipping community including children of up to approximately 357 across all services. 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 203 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.

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  1. 321/ Chosen and similar courses — these help people to understand the Christian faith;

  2. Working with a range of activities with toddlers, children, young people and student groups;

  3. Bridge building activities to support the local community;

  4. a. Saturday morning community café operating on 2 mornings a month welcoming all to come and enjoy a warm space and some companionship including a repair café where people can bring in broken items for repair,

  5. b. Recovery ministry with the aim of supporting those who need help from difficult and challenging events in their lives,

  6. c. Resource days which have provided many essential items for the community, d. English language courses,

  7. e. Friday evening community meals, and

  8. f. Awarm space on a Monday with arts & crafts available with refreshments and time to meet others.

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St John’s Church, Harborne, Birmingham

  1. Supporting older people and those from the community seeking help including working with local care homes.

  2. Crossway — With two main areas of activity including:

  3. a. Providing help to those in debt and needing support, and b. Healing prayer centre for those seeking prayer for healing.

    1. Prayer ministries and groups meeting together for prayer for specific needs on a regular basis.

  5. 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 one clergy appointed to the Church plus a curate who is licensed to the Parish, we would not be able to function in the way we do without 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 success 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 term 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.

Structure, Governance and Management — Governing Document

St John’s Chruch, 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 (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).

Recruitment and Appointment of PCC

The PCC is elected from those members of the congregation who have been on the electoral roll for at least 6 months at the time of the Annual Parochial Church Meeting (APCM). In addition, members of the congregation on the electoral roll 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 Induction and Training

Upon joining the PCC, new members receive an induction pack which includes the Charity Commission publication “The Essential Trustee”, 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 members on any important current topics as well as training on key areas (including safeguarding).

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St John’s Church, Harborne, Birmingham

Organisation Structure

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 agenda items. Members of the Standing Committee include the Vicar, Associate Vicar (post vacant at 31° December 2024), Curate, Church Wardens, Treasurer (post vacant at 315 December 2024), PCC Vice-Chair, and PCC Secretary.

The Church Wardens are members of the PCC and inter alia form a direct link between the Bishop and the parish. They see the PCC carries out its 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 at appropriate intervals and report to the APCM.

The PCC employed 11 members of staff at 31st December 2024, some of whom lead various ministries and others who provide support to the overall life of the Church. This is in addition to the Vicar and Curate who are employed by the Diocese of Birmingham on behalf of the Church of England, plus 2 self-supporting volunteer roles (Associate Worship Minister and Small Groups Pastor).

The employed people split across the activities are as follows

Operations 2, Safeguarding 1, Support for Older People 1, Worship 1, Youth, Children’s & Toddlers Ministries 3, Communications, Finance & Secretarial 3

Key Management Personnel

The Key Management Personnel of the Charity are the Vicar (Revd J Tattersall), Church wardens (Mr P Varley and Mrs K Collins), and all the Trustees of the Charity. Welcoming of Revd Jon Tattersall, replacing Revd Leonard Browne as vicar of St John’s One key development in 2024 was the appointment of Revd Jon Tattersall as vicar of St John’s in October 2024 following departure of Revd Leonard Browne in January 2024. We are extremely grateful to Revd Leonard Browne for his years of service to St Johns, in particular overseeing our building project and the revitalisation project at St Mary’s Church in Bearwood.

We are excited for the next phase of life at St John’s with Revd Jon Tattersall as our vicar.

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Revd Ben Baker continued to be dual licensed to St Mary’s and St John’s during 2024.

Pension Scheme

The PCC joined the scheme operated by the Birmingham Diocese and the provider is Aviva. The PCC are contributing 3% in line with the regulations.

Pay & Remuneration of Key Management Personnel and Employees

The pay of the clergy is set and paid by the Birmingham Diocese of the Church of England. Additionally, the vicar has the benefit of a Diocesan owned vicarage and the associate vicar has a house provided by the PCC for which the Diocese make a monthly contribution towards the running costs.

The role of the Church Warden is voluntary and no payment is made for that appointment.

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St John’s Church, Harborne, Birmingham

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 trustees for the purposes of Charity Law and who served during the year and up to the date of the report are set out below:

David Atkins Benjamin Baker Clergy Leonard Browne Clergy Until January 24 Paddy Burke Anthony Collins Katherine Collins Warden & Interim Treasurer Adrian Collings Deanery / Diocesan Synod Andy Ferrari Richard Harrison David Harvey Until April 2024 Geoff Heyes Jo Jennings Clergy Kathy Lee Cole Brian Nganwa Mark Poyner Marian Pretlove Peter Pretlove Deanery Synod Hannah Reed PCC Secretary Ruth Smith Jon Tattersall Clergy Chair from October 2024 Karen Thomas Phil Varley Warden & Interim Treasurer Mark Witheridge James Whitehouse Vice Chair Deanery Synod until June 2024 Ronald Wicken Deanery Synod

Risk Management and Safeguarding

A risk register is in place covering the major activities of Church life and we have 2 safeguardingplace ensuringofficersthe safeguardingin place supportedof children by aand membervulnerable of staff. Alladults. appropriateThe requiredpolicieslevelsareof in checks and training are undertaken for everyone involved with leadership and all complete the necessary training.

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St John’s Church, Harborne, Birmingham

Fundraising

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 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 but no individuals are followed up in any way and no pressure is applied to individuals to contribute and so any vulnerable people are protected. Access to the details of individual donations is only available to the Operations Manager and the Gift Aid Secretary. The Trustees and staff are only given summary reports of income. The Church does not use any professional fundraisers.

Financial review for 2024 and 2023

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.

General Fund — Income and Expenditure (k = £’000s)

The overall surplus for the year after funds transfer was £5k. This was significantly more favourable than expected and compared to a deficit of £18k in the prior year reflecting reduced expenditure in respect of Global Partner Support and facilities.

Funds transfers were to cover the Community Pastor salary during the year and various other items.

The overall income for St John’s reduced from £719k in 2023 to £710k in 2024 primarily as a result of an adjustment to legacy income and a decline in charitable giving. This was partly offset by increased income from room hire of the facilities of St Johns.

Costs decreased year on year by £28k as part of (i) reduced expenditure on Global Partner Support together with (ii) savings in respect of staff costs during a vacancy in the worship pastor role, and (iii) reduced expenditure on properties.

Restricted Funds (Note 12 Church Funds)

Bridge Building — Costs of £0.9k on the Community Café, Warm Rooms and Recovery ministry were more than offset by grant income of £2.5k from Birmingham City Council.

Resurrection Church — The financial support for the Church in Beirut was £74k.

Worship Fund — Expenditure of £1.4k on new worship equipment reduced this fund to £6.9k.

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Designated Funds (Note 12 Church Funds) Housing Fund — The current 3 properties are all included at fair value of £1,084k which is an increase of £28k from the position at the end of 2023. The market value of the property on Milford Copse and the Crossway have, after taking advice, been left unchanged whilst the 36% investment in Ducklington increased by £28k in line with the lowest estimate of current value. The Trustees believe that this is a fair reflection of the income that would be derived from any sale. Legacy funds —A closing balance of £164k showing a reduction of £17k following the transfer to the general fund to cover the Community Pastor salary and other related costs.

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St John’s Church, Harborne, Birmingham

Reserves Policy

The policy of the PCC is to distribute its reserves in accordance with the mission of the Church of England whilst ensuring that there are sufficient funds to cover cash flow requirements relating to committed expenditure.

At the end of 2024, the PCC held a total cash fund of £432k (2023, £437k) and the overall unrestricted fund for the Charity was £1.5m (2023, £1.5m). Net current assets were £448k (2023, £461k).

Fixed assets in the designated property housing fund had a closing fair value of £1,084k (2023, £1,056k).

There was a positive balance on the general fund of £272k (2023, £269k) against a policy reserve requirement of holding no less than £125k.

The policy of holding no less than £125k has been based upon the need to have sufficient in hand to pay salaries and cover other commitments for a minimum of 3 months. There is an opportunity to borrow against the properties owned by the PCC at 2 Milford Copse and 7779 Vivian Road and in extreme circumstances this could be called upon. Almost all the charitable income comes from 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 target of £125k is entirely appropriate.

Global Partner Support and grant making policy

The purpose of Global Partner Support (GPS) is to resource mission to extend Jesus’ Kingdom outside Harborne (‘resourcing mission to reach the world’) and is part of the whole mission of the Church.

The objectives of GPS are

GPS is an executive body working under the direction of the PCC. Their financial role is to distribute the budget allocated to 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 in the UK and overseas through grants made to individuals and organisations that normally have some association with St John’s. In addition, the GPS teams bring this missionary work to life within the congregation through arranging vocation days, prayer and contributing to services focused on mission and the missionary links that are supported.

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St John’s Church, Harborne, Birmingham

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 the financial wellbeing of the Church.

As we navigate a new season, we have a sense that God is calling us to focus on three core priorities: Encounter, Formation, and Mission.

As we move forward, our early sense is that God is calling us to greater clarity and focus—to be a Christ-centred, Spirit-empowered church, united in purpose and committed to His Kingdom work in Harborne and beyond.

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Going Concern & Future uncertainties

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 uncertainties that will affect the charity's ability to continue.

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St John’s Church, Harborne, Birmingham

Reference and Administrative Information
Charity Name The Parochial Church Council ofthe Ecclesiastical
Parish of St John the Baptist, Harborne (St John’s
Church, Harborne)
Charity Registration Number 1132862
Principal Office & RegisteredAddress
St John’s Church
High Street, Harborne
Birmingham, B17 9PT
Solicitors Primary Bankers IndependentExaminer
Anthony Collins Solicitors LLP Lloyds BankPLC Helen Blundell
134 Edmund Street PO Box 1000 Crowe UK LLP
Birmingham Andover Black Country House
B3 2ES BX1 1LT Rounds Green Road
Oldbury
West Midlands
B692DG

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Secondary Bankers: CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent ME19 4JQ

Trustees’ (PCC) responsibilities statement

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The 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 to:

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 (Accounts 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 steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing | the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. |

St John’s Church, Harborne, Birmingham

Independent Examiners for 2025

Helen Blundell of Crowe UK LLP has also expressed their willingness to continue in office and will be proposed for re-appointment at the Annual Parochial Church Meeting on 30" April 2025.

Approved by the PCC on 24 March 2025 and signed on its behalf by:

Revd Jon Tattersall PCC Chairman

Mrs K Collins Church Warden & Interim Treasurer

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Mr P Varley Church Warden & Interim Treasurer

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31 March 2025

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St John’s Church, Harborne, Birmingham

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ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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Statement of financial activities
Restricted Unrestricted funds
315t December 2024 funds
General Designated Total
Fund Fund funds
£ £ £ 2024
Income and endowments from Note
Donations and legacies 2 76,338 680,375 756,713
Charitable activities 4 - 25,906 25,906
Investments 3 - 3,793 3,793
Total income 76,338 710,075 786,412
Expenditure on:
Charitable activities 4 76,076 721,425 797,501
Total expenditure (76,076) | (721,425) os (797,501)
Net income / (expenditure) before revaluation (11,350) - (11,089)
Net gains / (losses) on revaluation of investments 9 - 28,000 28,000
Net income / (expenditure) (11,350) 28,000 16,911
Transfers between funds 17,000 (17,000) -
Net movement in funds 261 5,650 11,000 16,911
Reconciliation of funds
Total funds brought forward 11,808 268,757 1,236,885 1,517,450
Total funds carried forward 12,069 274,407 1,247,885 1,534,361
The notes on pages 16 to 26 form part of these accounts. There were no recognised gains and losses for
2024 other than those included in the Statement of Financial Activities
All income and expenditure relates to continuing operations.
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St John’s Church, Harborne, Birmingham

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Statement of financial activities
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Restricted Unrestricted funds Unrestricted funds
31st December 2023 funds
General Designated Total
Fund Fund funds
£ £ £ 2023
Income and endowments from Note
Donations and legacies 2 19,833 691,040 710,873
Charitable activities 4 - 25,192 25,192
Investments 3 - 3,013 3,013
Total income 19,833 719,245 739,078
Expenditure on:
Charitable activities 4 21,276 749,562 770,838
Totalexpenditure (21,276) (749,562)
Net income/ (expenditure) before
revaluation - (31,760)
Net gains / (losses) on revaluation of
investments 9 18,000 18,000
Net income / (expenditure) (30,318) 18,000 (13,760)
Transfers between funds 12,210 (12,210) -
Net movement in funds (1,443) (18,108) 5,790 (13,760)
Reconciliation offunds
Total funds brought forward 13,250 286,865 1,231,095 1,531,210
Totalfundscarriedforward 11,808 268,757 1,236,885 1,517,450

The notes on pages 16 to 26 form part of these accounts. There were no recognised gains and losses for 2024 other than those included in the Statement of Financial Activities All income and expenditure relates to continuing operations.

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St John’s Church, Harborne, Birmingham

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Balance Sheet 31st December 2024

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Restricted.|Unrestricted|funds| |funds| |General|Designated|Total| |Fund|Fund|funds|2024| |£|£|£|£| |Fixed|assets:|Note| |Tangible|assets|9|835,000|835,000| |Investment|properties|9|249,000|249,000| |Total|fixed|assets|-|-|1,084,000|1,084,000| |Current|assets| |Debtors|10|1,185|43,567|-|44,752| |Cash|at|bank|and|in|hand|19,960|247,941|163,885|431,786| |Total|current|assets|21,144|291,509|163,885|476,538| |Liabilities| |Creditors:|Amounts|falling|due|within|one year| |Creditors|and|accrued|charges|11|(9,075)|(17,101)|(26,177)| |Net|Current|Assets|274,407|163,885| |Creditors: Amounts falling due after one year|-|-| |Total assets less total liabilities|12,069|274,407|1,247,885|1,534,361| |The funds of the charity| |Restricted funds|12|12,069|12,069| |Unrestricted|funds|12|274,407|274,407| |Designated|12|1,247,885|1,247,885| |Total funds|1,9,12||12,069||274,407|1,247,885||1,534,361||

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Approved by the PCC on 24 March 2025 and signed on its béhkalf bys \ } 4 Revd Jon Tattersall PCC Chairman

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St John’s Church, Harborne, Birmingham

Balance Sheet

31st December 2023

Unrestricted funds Unrestricted funds
Restricted
funds
Total
General Designated funds
Fund Fund 2023
£ £ £ £
Fixed assets: Note
Tangible assets 9 835,000 835,000
Investment properties 9 221,000 221,000
Total fixed assets - - 1,056,000 1,056,000
Current assets
Debtors 10 1,044 45,720 - 46,764
Cash at bank and in hand 14,022 242,381 180,885 437,288
Total current assets 15,066 288,101 180,885 484,052
Liabilities
Creditors: Amounts falling due
within one year
Creditors and accrued charges 11 (3,259) (19,344) (22,602)
Net Current Assets 11,808 268,758 180,885 461,450
Creditors: Amounts falling due after
one year - - - -
Total assets less total liabilities 11,808 268,758 1,236,885 1,517,450
The funds ofthe charity
Restricted funds 12 11,808 11,808
Unrestricted funds 12 268,757 268,757
Designated 12 1,236,885 1,236,885
Totalfunds 1,9,12 11,808 268,757 1,236,885 1,517,450

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St John’s Church, Harborne, Birmingham

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Statement of cash flows

Total Total
funds funds
2024 2023
Cashflowsfromoperatingactivities
Netcashprovidedby (used in)operating activities		 £
(9,295)		 £
(112,318)
Cash flowsfrom investing activities
Dividends, interest & rents from investments 3,793 3,013
Netcashprovidedby(used in)investing activities
Netcash provided by (used in) all sources		 3,793
(5,502)
Change in cash and cash equivalents in the reporting period (5,502) (109,305)
Cash and cash equivalents atthe beginning ofthe reporting
period 437,288 546,593
Cash and cash equivalents atthe end ofthe reporting period 431,786 437,288
Reconciliation of net income/ (expenditure) to netcash flow
from operating activities
Net income / expenditure for the reporting period (11,089) (31,760)
Adjustments for:
Dividends, interest & rents from investments (3,793) (3,013)
(Increase) / decrease in debtors 2,012 13,440
Increase / (decrease) in creditors
Netcash provided by (used in)operatingactivities		 3,575
(9,295)		 90,985
112,318
Analysis of cash and cash equivalents
Cash inhand 431,786 437,288
Total cashand cashequivalents 431,786 437,288
AnalysisofChanges inNetDebt
Yearending 31 December2024 Start of
Year		 Cash
Flows		 New
Finance
Leases		 Other
Non
cash
Changes’		 Atyearend
Cash 437,288 (5,502) 431,786
Total 437,288 5,502 - - 431,786
New Other
Non
Start of Cash Finance cash
Year ending 31 December 2023 Year Flows Leases Changes. Atyear end
Cash 546,593 (109,305) 437,288
Total 546,593 (109,305 - - 437,288

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St John’s Church, Harborne, Birmingham

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

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Note 1: Accounting policies for the year ended 31%t December 2024

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 with the Financial Reporting Standard (FRS) 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 Charities (Accounts and Reports) regulation 2008 only to the extent required to provide a “true and fair” view. This departure has involved following the Charities SORP FRS 102 published in October 2019 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from the 1% April 2005 which has since been withdrawn.

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest £ which may result in some rounding differences.

The Charity constitutes a public benefit entity as defined by FRS102 and is registered as a Charity in England and Wales. Its principal office is St John's Church, High Street, Harborne, Birmingham, B17 9PT.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(a) Funds

Unrestricted funds

Represent general funds which can be used for PCC ordinary purposes. Funds designated for a particular purpose by the PCC are also unrestricted.

Restricted funds — Represent:

Any balance remaining unspent at the end of the year must be carried forward as a balance of that fund.

(b) Income

Voluntary income and capital sources

Planned giving and donations receivable under gift aid is recognised only when received.

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 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.

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St John’s Church, Harborne, Birmingham

Note 1: Accounting policies for the year ended 31st December 2024 (continued)

c. Expenditure

Expenditure is recognised on an accruals basis asa liability is incurred. Church activities 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 legal) obligation and is shown as a creditor in the Balance Sheet. 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. All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activityan indirect comprisenature bothnecessary costs thatto support can be allocatedthem. directly to such activities and those costs of

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The delivery of our public benefit 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 Clergy housing has been allocated as a direct cost.

Grants and donations made by Global Partner Support and PCC

Grants and donations are accounted for when paid over, or when awarded, if that 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.

Pension Scheme — Auto Enrolment

Employees are enrolled in a defined contribution pension scheme and the employer's contribution of 3% is paid monthly to the Birmingham Diocese who administers the scheme. Holiday Pay Accruals

The annual holiday period runs from the 1% January to the 31st December each year (same as financial reporting period) and annual leave is expected to be taken during the year on a “take it or lose it” basis. Normally any remaining at the year-end would be only a few days and therefore considered insignificant but an accrual has been included in 2023 and 2024.

(d) Fixed Assets

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Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the financial statements by s.10 (2) (a) of the Charities Act 2011.

No value is placed on movable church furnishings held by the Church Wardens on special trust 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 consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities.

Freehold land and buildings used for charitable purposes & investment properties

The properties held by the Birmingham Diocese Trustee (BDT) as custodian trustees on behalf of the Charity (as Parochial Church Councils are not allowed by law to own property outright) are revalued from time to time as necessary and have been included in the balance sheet at estimated fair value. This is with the exception of the Church Hall, which is attached to the Church, where the building and approximately 617 square yards of land is owned by the PCC which has no value as the building and land cannot be separated from the consecrated Church and therefore no possibility of any money being realised through a sale.

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St John’s Church, Harborne, Birmingham

Note 1: Accounting policies for the year ended 31st December 2024 (continued)

(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 prove uncollectable. Short term deposits include cash held on deposit at the bank.

(f) 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 expenditure 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 concern.

(g) Judgements and key sources of estimation uncertainty

In applying the accounting policies the Trustees 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 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 investment properties and tangible fixed asset properties.

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St John’s Church, Harborne, Birmingham

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----- Start of picture text -----
Restricted Unrestricted funds
2 Donations & legacies - 2024 funds
General Designated Total
£ Fund£ Fund£ funds2024
Committed Giving 528,442 528,442
Taxation refund 114,836 114,836
643,278 643,278
Collections & gifts 76,338 11,173 94,110
Room hire 17,107 17,107
Legacies (8,126) (8,126)
Grants 750 750
Net fees to the PCC for weddings / funderals 3,536 3,536
Diocese Housing Allowance 6,059 6,059
76,338 680,376 Po 756,713
Note: Restricted Funds
Collections & Gifts Resurrection Church 73,798
Grant income Bridgebuilding 2,540
76,338
Donations & legacies - Prior Year - 2023 Restrictedfunds Unrestricted funds
General | Designated Total
Fund Fund funds
£ £ £ 2023
-
Committed Giving 537,375 537,375
Taxation refund 113,595 113,595
650,970 650,970
Collections & gifts 19,833 19,226 39,059
Room hire 8,583 8,583
Legacies 3,000 3,000
Grants 250 250
Net fees to the PCC for weddings / funderals 1,511 1,511
Diocese Housing Allowance 7,500 7,500
Note: Restricted Funds
Collections & Gifts Resurrection Church 19,833
19,833
General General
Fund Fund
2024 2023
3 Investment income £ £
Bank interest 3,793 3,013
3,793 | 3,013 |
----- End of picture text -----

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St John’s Church, Harborne, Birmingham

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |4|Charitable|activities|-|2024| |Restricted| |funds|General|||Designated|||Designated|||General| |Costs|Costs|Costs|Income|Income| |Direct|costs| |Diocesan|Common|Fund|5|(106,924)|(106,924)| |Global|Partner|Support|6|(116,713)|(116,713)| |Staff &|clergy|costs|Direct|7|(188,554)|(188,554)| |Youth|and|children|(18,352)|20,280|1,928| |Mission,|Ministry,|pastoral|work|(2,279)|(11,253)|5,626|(7,905)| |PCC|gifts|8|(73,798)|(2,579)|(76,377)| |Service|expenses|(10,310)|(10,310)| |Church,|Crossway|&|housing|94,700|94,700| |Total|Direct|Costs|(76,076)|||(549,385)|(599,555)| |Support|costs| |Staff costs|-|Support|7|(110,196)|(110,196)| |Administration,|IT,|Miscellaneous|(19,229)|(19,229)| |Independent|exam|(Governance)|(5,460)|(5,460)| |Accommodation|&|insurance|(34,639)|(34,639)| |Bank|&|other|fees|2,517|(2,517)| |Total|Charitable Activities|76,076)|||(721,425)||- ||-|||25,906 ||771,595|

----- End of picture text -----

Note: Restricted Funds Mission - Bridgebuilding PCC gifts - Resurrection Church Service - Worship Fund

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St John’s Church, Harborne, Birmingham

4 Charitable activities - Prior year— 2023
Restricted
"Sin
Costs		 ona
Costs		 onsumiet
Direct costs
Diocesan Common
Fund
Global Partner
Support
Staff& clergy costs		 5
6		 (104,796)
(131,286)		 (104,796)
(131,286)
Direct 74 (179,064) (179,064)
Youth and children (22,581) 20,991 (1,590)
Mission, Ministry,
pastoral work (1,443) (9,233) 4,201 (6,475)
PCC gifts 8 (19,833) (6,277) (26,110)
Service expenses (10,785) (10,785)
Church, Crossway &
housing 105,680 105,680
Total Direct Costs (21,276) (569,702)
Support costs
Staff costs - Support 7 (118,138) (118,138)
Administration, IT,
Miscellaneous (22,749) (22,749)
Independentexam
(Governance)
Accommodation&
insurance
Bank & other fees		 (5,234)
(31,675)
(2,064)		 (5,234)
(31,675)
(2,064)
Total support costs - (179,860) (179,860)
Activities 21,276 749,562 745,646

Income for the Youth and Children is received through weekends away, Youth Club, Christmas Tour and Toddlers. Income for Mission, Ministry, Pastoral work is received through Alpha, Way In, Marriage Preparation, Students, Women's Ministry and Prime Time / work with older people

Note: Restricted Funds

Mission - Bridgebuilding PCC gifts - Resurrection Church Service - Worship Fund

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St John’s Church, Harborne, Birmingham

The Diocesan Common Fund is the payment made by St John's to the Birmingham Diocese of the Church of England. The Diocese pays the salaries, pension and national insurance contributions for the clergy working at St. John's and provides a vicarage for the incumbent but does not provide housing for the associate vicar. The Church is paid a monthly allowance towards the cost of providing a house for the Associate Vicar. The balance of the payment goes towards supporting the costs of other ministries and clergy in the wider Diocese

6 Global Partner Support (GPS) - 2024

The grants paid by the GPS Management Team in 2024 totalled £116,713

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |No.|of|Grants to|Grants|to|2024| |Grants|organisations|individuals|Total| |Overseas|mission|5|26,926|18,240|45,166| |UK|mission|12|49,798|11,452|61,250| |Specific|projects|and|Organisations|8|10,297|10,297| |Total|expenditure|87,021|29,692|116,713| |Grants|over £5,000|paid|in|the|year|to|agencies:| |Agape|13,384|for|their work|in|the|UK| |for|their work|with|the|business|community|in| |Chaplaincy|Plus|5,712|Birmingham| |Church|Missionary Society|9,120|for their work|in|Pakistan| |Friends|International|8,104|for|their work|with|International|Students| |Operation|Mobilisation|9,120|for|their work|in|South|Africa| |Pioneers|5,676|_|for|their work|in|the|UK|

----- End of picture text -----

Other grants were made to Pastors in Lebanon and Peru. In the UK, grants were made to Cambridge & District Youth For Christ, Wholecare, Chaplaincy in General Practice Restore and Southgate Family Church

Global Partner Support (GPS) - Prior Year - 2023

The grants paid by the GPS Management Team in 2023 totalled £131,286

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |No.|of|Grants|to|Grants|to|2024| |Grants|organisations|individuals|Total| |Overseas|mission|5|26,054|17,368|43,422| |UK|mission|13|57,046|10,910|67,956| |Specific projects|and Organisations|8|19,908|-|19,908| |———| |Total|expenditure|103,008|28,278|131,286| |Grants|over £5,000|paid|in|the|year|to|agencies:| |Agape|18,152|for|their work|in|the|UK| |for|their work|with|the|business|community|in| |Chaplaincy|Plus|7,616|Birmingham| |Church|Missionary|Society|8,684|for|their|work|in|Pakistan| |Friends|International|8,104|for|their|work|with|International|Students| |Operation|Mobilisation|12,454|for|their work|in|Birmingham|and|South|Africa| |The|Good|Pot|8,686|for|their|work|in|Africa|

----- End of picture text -----

Other grants were made to Pastors in Lebanon and Peru. In the UK, grants were made to Bible Reading Fellowship, CPAS, International Nepal Fellowship, Pioneers UK, Restore and Southgate Family Church

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St John’s Church, Harborne, Birmingham

7 Staff costs & clergy allowances - 2024

Direct Support 2024
Costs Costs Total
£ £ £
Gross wages & salaries 165,036 102,750 267,787
E'ers National Insurance/SMP 11,606 4,532 16,138
Pension - Employers Contribution 4,720 2,837 7,557
Expenses / allowances & Clergy Costs 3,153 77 3,230
Staff Training 4,038 - 4,038
Totals 188,554 110,196 298,749

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Employers Pension Contribution - 3%

No employee earned £60,000 per annum or more

The average number of employees in 2024 was 11.5 people with 10.5 in post at 31 December 2024 and year end FTE of 7.8

Note: The salaries for Revd L Browne, J Tattersall, B Baker & J Jennings were all paid by Birmingham Diocese

Staff costs & clergy allowances - Prior Year - 2023

Direct Support 2023
Costs Costs Total
£ £ £
Grosswages& salaries
E'ers National Insurance /SMP		 154,301
10,547		 113,953
618		 268,254
11,165
Pension - Employers Contribution 4,132 3,337 7,469
Expenses/ allowances & Clergy Costs 3,489 229 3,718
StaffTraining 6,596 - 6,596
Totals 179,064 118,138 297,202

Employers Pension Contribution - 3% No employee earned £60,000 per annum or more The7.4 average number of employees in 2023 was 11 people with 11 in post at 31 December 2023 and year end FTE of Note: The salaries for Revd L Browne, J Tattersall, B Baker & J Jennings were all paid by Birmingham Diocese

8 PCC Gifts 2024 2023
£ £
Thefollowing giftsweremade
General fund
Birmingham City Mission - 775
Restore 803 775
DEC Turkey / Syria Earthquake - 3,100
Quinton & Oldbury Foodbank 1,163 1,512
Karis NeighbourScheme
Other
Restricted fund
Resurrection Church		 224
389
2,579
73,798
a		 -
115
6,277
19,833
ee
Total 76,377 26,110

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9 Housing fund

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St John’s Church, Harborne, Birmingham

Properties _

_ .

St John's are currently Management Trustees for three properties:

  1. The property at 77-79 Vivian Road is used for Charitable purposes by The Crossway for ministry within the parish 2. 2 Milford Copse is used for Charitable purposes to provide housing for the Associate Vicar. 3. In 2010 the PCC purchased a 36% share in No 59 Witney Road, Ducklington, Oxford

Consecrated and benefice property is excluded from the accounts by s.10 (2)(a) of the Charities Act 2011.

Valuations in the Balance Sheet

.

  1. The properties that are used to provide support for the ministry of the Church are recognised in the accounts at fair value.

  2. The properties that are held as an investment and where a beneficial share is held, are recognised in the accounts at their estimated current fair value which is equivalent to an estimate of market value.

Asummary ofthe housing fund and its movements are as follows: Asummary ofthe housing fund and its movements are as follows: Asummary ofthe housing fund and its movements are as follows:
Housing fund . 2024 2023
£ £
Opening value of Housing fund 1,056,000 1,038,000
Revaluation of No. 2 Milford Copse, Harborne - -
Revaluation of No. 59 Witney Road, Ducklington 28,000 18,000
Revaluation of No. 77-79 Vivian Road - -
Total 1,084,000 1,056,000
Summary of Fixed Assets .
Asset
77-79Vivian Road		 FairValue 250,000 250,000
2 Milford Copse, Harborne Fair Value 585,000 585,000
Investment Properties
59 Witney Road, Ducklington FairValue 249,000 221,000
Total fixed assets 1,084,000 1,056,000
The Trustees consider that this represents the fair value at 31 December 2024
10 Debtors and Prepayments 2024 2023
£ £
Debtors and prepayments - General Fund 7,995 14,605
Debtors and prepayments - Restricted 100 -
Gift Aid Due - Restricted
GiftAidDue-General
Total		 1,085
35,572
44,752		 1,044
31,115
46,764
11 Creditors,accrued charges&deferredincome 2024
£		 2023
£
Accruals and sundry creditors - General fund 16,816 18,722
Deferred income - General fund 285 622
Deferred income - Restricted fund 2,485 1,733
Accruals and sundry creditors - Restricted fund 6,590 1,526
Total 26,177 22,602

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St John’s Church, Harborne, Birmingham

12 Church funds

Summary of funds

Restricted funds

The restricted funds represent 3 items

  1. Donations made which are restricted to be applied in support of the Resurrection Church in Beirut 2. A gift for the Bridgebuilding outreach

  2. The worship fund is a gift from the New English Orchesstra on closure of the charity

2024 Restricted Balance b/f Income Costs Balance cif
Worship fund 8,250 - (1,371) 6,879
Bridgebuilding 3,558 2,540 (907) 5,190
Resurrection Church - 73,798 (73,798) -
Total 11,808 76,338 (76,076) 12,069
2023 Restricted Balance b/f Income Costs Balance cif
Worship fund 8,250 - - 8,250
Bridgebuilding 5,000 - (1,443) 3,558
Resurrection Church - 19,833 (19,833) -
Total 13,250 19,833 (21,276) 11,808

Designated funds Designated funds are set aside from and form part of the general fund. Whilst currently being used for housing and recent legacies, any surplus will be transferred back into the General fund as necessary

----- Start of picture text -----
2024 Designated Balance b/f Income’ Transfers Costs Revaluation Balance cif
Legacy Funds 180,885 - (17,000) - - 163,885
Housing 1,056,000 - - - 28,000 1,084,000
Total 1,236,885 - (17,000) - 28,000 1,247,885
2023 Designated Balance b/f Income Costs Costs Revaluation Balance cif
LegacyHousingFunds 1,038,000193,095 -- (12,210)- -- 18,000- 1,056,000180,885
Total 1,231,095 - (12,210) - 18,000 1,236,885
General fund
The General Fund represents the accumulated difference between income and expenditure over the history of the
church, excluding any money given for specific causes which is held as a designated or restricted fund as
appropriate. The money held in the general fund is unrestricted and undesignated and is used for the running costs
ofand the StChurch. John's isTypically, reliant onthe ongoing committedvalue of this fund giving toat any one supportpoint thein time continuedrepresents workonly of thea few Church. months expenditure
2024 General Fund Balance bif Income Transfers Costs Balance cif
Total 268,757 710,075 17,000 (723,831) 272,001
2023 General Fund Balance bif Income Costs Costs Balance c/f
Total 286,865 719,245 12,210 (749,562) 268,757
----- End of picture text -----

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St John’s Church, Harborne, Birmingham

13 Other Financial Commitments

As at 31st December 2024 the charity's total future minimum lease payments under a non-cancellable operating lease for equipment rental are as follows:

----- Start of picture text -----
5 year operating lease with Automated Systems Group Ltd commenced 2023
----- End of picture text -----

. . Year Paid Future
Year 1 2023 1,882
Year 2 2024 1,882
Year 3 2025 1,882
Year4 4 2026 1,882
Year 5 2027 1,882
3,764 5,646

----- Start of picture text -----
14 Related Party Transactions
----- End of picture text -----

_

Income . _ Total donations given to the Charity by the Trustees and related parties is as follows:

£
2024 Giving by Trustees 69,642
Giving by Related parties 35,130
Total 104,772
2023 Giving by Trustees 54,771
Giving by Related parties 42,715
Total 97,486

Note: No donations had any conditions attached to them and therefore did not alter the nature of any activities of the Charity.

Expenditure

No payments were made to anyone for being a Trustee of the Charity

Other payments made to PCC members, their families or organisations to which they are closely connected are detailed below

Amount Amount
PCC Member Reason forPayment Comments 2024 2023 Person Receiving Payment
Rev L Browne Allowances & expenses Clergy 21 495 Rev L Browne
Rev J Tattersall Allowances & expenses Clergy 1,727 1,454 Rev J Tattersall
Rev JJennings Allowances&expenses Clergy 307 154 RevJJennings

No other payments made to Key Management Personnel or Trustees

Conflicts of interest are declared at each meeting of the Trustees (PCC), Standing Committee and Global Partner Support executive and conflicted individuals are excluded from the decision making process with regard to salary/ expense payments, decisions regarding Global Partner Support grants, the recruitment process or any other item where a conflict exists.

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