St John's PCC Annual Report and Accounts Year ended 31 December 2022 The PaTochiAi QuTch Council of the Ecclesiastical PArisb of St Jolm th¢ Ev¥ngeli5L Blackheath ("St John's Pr) is O Tegistered charity number 1132894 CO￿E￿s Rqlort of ihe Trnstees Includlng Strnctur¥. govemance and management Anns, objecttves. activit￿5 and achievements Fnancial Teview Stst¢menl of thislee's resPon￿lI￿ltieS Accounts forthe year ended 31 December 2022 10-24 Report fmm auditots 25-28 StJobD'J PCC: Report of the Trustees Th¢ tru5t¢e5 subrnit their Report and the Financial Sta¢￿ents of St Jolm's PCC for the year ended 31 December 2t)22. STRUCTURE, GOVERNANCE AND MANAGEMENT The P&rochiAI Churtb Council of the Ecclesiasti¢al Parish of St John the Evangelis¢ Blackheath are the Intyt¢ who administer St John's ChuTch, Blackheath. Th¢ chaTity 15 also refe￿ed to as Si John's Church. St John's Parochial Church Council and St John's PCC (which 15 th¢ name used in this Teport). Addrus The cottespondence address is St John's Chuffh. Sttathedert Road, Blackheath, London SE3 7Th. 11 15 Part of the Dioees¢ of Southwark within the Church ofEngl8nd. Si John's PCC 15 a registered charity undernwnbtt 1132894. G•v¢rnill8 documen¢ St John's PCC h45 two approved Boverning doeumenLS: Th¢ Parochial Church Council's {Pow¢r5) M¢4su 1956 as amended and the ChuTch Representstion Rules (coiiiain¢d in Schedule 3 to the Synodical Gov¢rnm¢n¢ Measure 1969, 85 8rn¢ndEd). AppointsN¢nl •ftr¥ste The Church Repres¢ntation Rules Specify the composition of St John's PCC who are the tTh￿te5 of the charity. St John's PCC is m•d¢ up of mini5teTial appointments, lay churcbward¢n5 (elected by the p￿lS￿l0ners gnThuolly at the Annual Pawrhi41 Church Meetin8> and lay members of the PCC and Deanery Syl￿d {elected for A three- year renew&ble trnn at th¢ Annual ParochiBI Church M¢eting). In additson. there are COthOPted lay members with defined re5ponsibilitie9. St John'5 PCC is chaired by on¢ of the ¢hurthwaTden5 as ViCe￿h￿1r (Samuel H8rt) at the invitstioTh of the minister under M19(2Xc}. All eligible members of the church bre encouraged to join the electoral roll. Wben vacant positions #ris4 requests for nominHtiQn5 published in St Jolm's ChuTCh. Tr¥s¢ees indurtion 4mdtrthlRg New l&y tn￿leeS are pmvided wtth detailed inforn]Btion on th¢ir l¢gal oblig4¢ion5 under ¢I￿rIty law and An explanation of what the role will eDtail. Their training nttds are from time to time by the St Jokn. PCC training provided wbere required. Trustees are encourag￿ to al¢¢nd appropriate external and diocesDn training events where these will fllcilithte the wjderlaking of their mle. All tru5tf¢S aT¢ TeqUiTcd to complcte the Church of England's Found&tions s&fe8uaTding training. St JOI￿.5 PCC m¢rnber5 who have served from IstJanuary 2022 until the date this report was awrove4 orthe date shown ifdifferenl are yet ou¢ below. Rev¢r¢nd Dr Edward Scra5e-Field Rever¢nd Andrew Be5wetherick Kever¢nd ChTiS Hanning (until March 2022) s￿U¢l Hort Vanessa PAtsliff¢ Asslsiont eurnir. Curdle.. chttrehwttrde￿.' Elecied lay reprueniatlKf.' Ttmde Aktnl(u8b¢ (¢l¢¢ted APCM 2022) Louisa Nevison-Artdrews [el￿t¢d APCM 2021) Tim Webster. PCC Secretgry {Elccted APCM 2022) Julia Wright (elected APCM 2021) Loy represenlolivu ts theDeonery Synod.. Vietwia Al¢xander {elected APCM 2020) Richard Godden (elected APCM 2020) KAth8rin¢ MJcKenzie (elected APCM 2020) KAthLYine M¢PheThon (elec¢ed APCM 2020) Jeremy Otsert (CIKt￿ APCM 2020) Cowopted m¢mbérs.' RAki Bo8aA (Treasurer) Si John's PCC had nine ordtn8ry business m¢elings durtn8 the ye&r. which were held monthly excludinB April (when the APCM w&s held), August D¢cernber. Various committees met b¢tw¢en meetings and dethils of their deliberntions were receiv¢d by St Jol￿'S PCC for discussion and endorsem¢nt where necessary. The S¢pnding committee is th¢ onty con)mittee required by ]&w. It has piw¢r kn trnn5act the business of th¢ PCC bettveen meetings, subject to diredions given by the PCC. The Lead¢r's Council wa5 established and comprises the Standing commitlee. CuTr¢nt membership is Victoria Alexander. Matt Baker, Riclwd Godd Chris Hanning {until March 2022). Samuel HarL Vanessa Kitcliffe and Edward Smse-Field (Chair}. DAy-tO- day Th￿tter5 not Ttserved for th¢ PCC or Stsndin8 Committee are dealt with by thc Vicar Churchwardens. The following were eli8ibl¢ to join St Jolm'5 PCC but chose not to assum¢ their positions. Readers.. Louis Alexander Stephen Greenall Rosie Medhurst Risk The prin]bry aim of St John's PCC ig the promotion of the gospel ofour Lord Jesus Christ and as Christians we trust that God will crmiplete His work And purposes in us. St Johrt's PCC acknowledge5 the requirement to identify and manage the risks faeed in aehleving its primary Aim. Identifi¢d risks 4re routinely Teviewed and syst¢ms or procedure5 designed to manage those risks have been established. To thi5 end St John's PCC h id¢ntifi¢d thB primary risks to which it is exposed along with their respectiv¢ mitigants as follow$: Reduced donatiun5 make St John's PCC unable to meet its fin8n¢ial obligatioa5: whilst the church relies on God's provision through the generosity of its members. it d0¢5 operats under B reserves policy outlined on p7. Harni comes to thos¢ in th¢ care of St John's PCC.. physi￿1 risks ar¢ m4naged by Health and Safety Teviews* operational risk5 by a number of polictes ond procedures And 58feguariling risks by the measur¢s outlin¢d in the Safeguarding section ofthis report. Church members Bre encoura8¢d to raise concerns and thus¢ have been brought forwart such as th¢ front slep access rails And un¢ven paymeni on the wh¢¢lchair rdmp. Loss of key p¢rsonnel: oversight of major areas of mittistty is split arnongst senior membets of th¢ church* prtncipally membErs of the Leader's Couneil. Sueeession planning fordifferent areas is Tegularly dis¢ussed by the Leader's Council. SafegMArdkng Th¢ PCC h85 a duty of care to ¢nsure the prolection of the vulnernble in the chur¢h Community. In thi5 re8Ard the PCC prO￿￿te5 n safer Chll￿h foT411 in the church community and a pl8rt to Tris¢ awarenes5 and promot¢ training where Tequired. The PCC hu5 4dopted the House of Bishops, Pmrnoting * Safer CThuTch safe8wding poIAcy staiement and also has regard for th¢ Dioc¢5an Safeguarding policies And prnetiee guidance. The PCC has appointed Louisa Nevison-Andrews as PpTiSh S4feguarding Officer who regulgriy rqmxts on safeguarding IR the P￿iSh. Safegwding is a standing A8enda e4ch PCC meetin& AIMS. OBJECllVES ACTMTIES AI¥D ACHIEVEMENTS Alms The primary aim of St John's PCC is the promotion of the gospd of our Lord Jesus Christ a¢¢ording to the doctrin&s and ww¢ti¢e5 of the Church of Eogland. St John's PCC the responsibTlity of 5UPPOrtinE and COaoperntin8 with th¢ incumbenl in promoting the whol¢ mission of the church, P￿t01￿1. ¢v4ngeli5tic. Social and ecumenical in the e¢clesia5ticai parish and for ¢ontinuing that WO￿ during lh¢ absence of aTh incumbenL Publi¢ benef The tsustees knve given due re8ard to th¢ Charity Commi55ion's guidance on public betJefiL St John's PCC'S cument vision ststemenl comprises three pillars: Reviv¢: PUTPOSefi￿ refre5hin8 of ourhearts; Build.. PUTPOS¢fv1 buildin8 up of disciples. and Speak: purposefvl growing in our witness. ActiviliLr Onddehlevem￿ts 5tJuhn'5 welcomes people of all ages. b#¢kgrounds and vie￿?01ftts. Up to four Swid#y service5 Bre held, at 07.30 (one Sunday per month for a tsadiiional Holy Cornrnunion using the Book of Comnwn Prayer), 09.15 and 11.15 (family-friendly and welcoming 5¢rvi¢es foT all ages wtth Sunday Sch¢x)l. BiThle teaching and music worship) #nd 18.00 (an infom￿1 s¢rvice in a variety ofdifferent forniats). Regular me¢ting5 for prnyer Are held some w¢ekthy mornings ond on th¢ s¢cond Monday evening of each month. In addilion lo the re8ular servic¢s. bAPtiSms, thanksgivings for th¢ birth uf children. nwriage and fimernl services arr held thrnu8hout the y¢ar. DurinB the week the church building 15 open ¢0 vi5itor5 for a few hours c￿h day and many Brow> meetin8s ond activities tak¢ place. As & cburch family, membeT5 SUPPOrt each otherthrou8h th¢ ¢hallenge5 of daily life. This includes through friendship and hospitslity Iwo of the JDany gifts God has giv¢n lo we for each other. Small groups me¢t in people's homes or at church io diseuss the Bil)lei Prny tO8eth¢r. have fun and 5UPPOrt each other in th¢ d¢v¢lopment of their ChristigTh faith. As Christians the desire is to be a positive presence in the community. This includes in the parish. in places of work and through mission pprlner5 in the UK and overs￿. Church allendance Th¢ Bl￿toral Toll currently totals 221. & sm&ll de¢Tea5e from 237 ITh the F￿VIouS year. Approximately 84% of th¢5¢ people live outside the Parish. The av¢rng¢ weekly attendanc¢ dwing 2022 was 175 ￿llIts and 78 children (though more watched online). Revlew offhey￿r St John's continues io exist 10 grow disciples of Jesus Christ con]mitted to worthipping God in all ASIK¢ts of life. This is espeeiAlly by sharing the good new5 ofJ¢su5 Christ and showing love io one another #nd the wider communities. Through 2022. led by the Vicar, St John'5 updated its Vision which is now slrnctstr¢d the three pillars of Revive. Build attd Speak. Futsreplans The long tern) aim of Si John's PCC ren￿l￿S the prornotion of the gospel ofour Lord Jesus ChTiSt ￿cordIng to the doctrines and practic￿ ofthe Church of En8lan& The updated Vision and medium lerni plknning focused arnund the m¢thods judged best to effect this in the locAi eont¢xt. Fabric reporl A quinquennial inspection wus undertaken sn April 2021 which identified a small number of issues, but npne eiassificd as'kneedin8 imm¢di4t¢ Attention" The item5 identified ￿ requiring 4l¢ention within the quinquennill period wK¢ primarily masonry in n4tur¢ and were attended to in a small project during the autumn of 2022. Minor repairs were made to th¢ Int￿lOr of the building when requirnl. Th¢ Elsi¢ mA￿￿all Menhjrial Hall coThtinues to bc lel to a local llUrs￿ midw¥ek Members ofsfuff In addition to th¢ Vicar. Edward Scrnse-Fie]￿ the wot* of the ehw¢h wntinued to be supported by ChTi5 Hanning as Cwat¢ until MaTch 2022. Liarn Chilton eontinued as MiDisty Assistant (Musi¢ Coordin4tor). Cathy Livescy as AdministrationlOp¢Tation5 A55i51ant and Sue Redford Parish w0￿CT. Children and Youth work continued to be led by Hannah Mugenyi> who moved to part time in May and resigned in January 2023. Chloe Ginns was appointed Youth Worker in June 2022 to lead efforts in this aTea on A part time basi5. Noth-clergy staff are employe¢s of S¢ John'5 PCC. TheirTesponsibilities and p¢rfonnance are discussed in an aTmual review with the VicAr and & Chw¢hwaTd¢n. P8y levels are set by the Viw and ChuTchwardens on beholfof the PCC with regard to the l¢v¢l off￿d for similar role5 in othtt churches and the charity Sector and with considerntion io pr¢vailing inflatson levels. Budgets for theirresp¢ctiYe areas as set by St John'5 PCC. To 5UPPOrt the Work of the paid S¢aff a h05t ofvoluntttrs fvlfil a number tsf roles within the church for th¢ provision of the activities. ExAmpl¢s of those would be legdiAB ehildftn and youth ￿tiVitieS during the Swiday services. welcoming and sthving r¢fre5hments. upkeep and care of the wds. OTganisin8 community ev¢nts. The chU￿h wou]d not be able to hav¢ it fidl irnpact to the parishlcommuniry without the loving conunithi¢nts WMJ ullmwuTrble time and ener8y sa¢rifire of the congregation. Chlldren's work (up to schoolyear 6) Children's work is l¢d by HJnnuh Mugenyi. Weekly aciivities iti¢lud¢.' g￿up5 for Iwo to I l-year old's 0¢ Swiday rnorning Services, 'FootPTiDts' stay and play Broup and 'Dig' A bible sTr￿Y fDr children in school years 4 to 6. In the course of the year th¢ 'Footprints' slay Bnd play group moved from offsit¢ in¢0 the church buildin8 which h¥s increased opporttmities to tAlk about faith and some families have begun to a¢¢end Sunday services. Evangelistic events such as a Holiday Club. Light Paty, Toddler Services and ChristnJAS Events have presented fiJther opwirturtiti¢s to w¢lcome members of the community iftto the chwcb to hear About Jes￿. Connections have remained with # numb¢r of loc41 schoo15 and events included o collective worship and Chri5tingle service. In Decemb¢r six lo￿1 Schools totalling around 280 cbildren visited the 'Chrtstmas Journey. exhibition in the chll￿h builditig. Hannah began working part time in May Bnd resigned in January 2023. Whilst recruitment is on8oin& the bm4d¢r tram ha5 been supplemented by a Dumber of new joiners through the yehr. Yotsih work (schoolye0￿ 7-13) Youth work continued to be l¢d byvolunt¢¢Th Jami¢ and Chloè Ginns until Chloe Ginns was appointed as part time Youth w0￿er in June 2022. ThE y¢aTprovid¢d the OPPOrti￿lty for grovrth in youth, being the first full year following the pandemic. Fiv¢ mid-w¢Ek groups operated: 'Brave' (u Bible study group for girls in school years 7 to 13). 'Delve' la Bibk sludy group forbDy5 in ￿h0o1 7 to 9>. 'Legacy' home group {a Bible srndy group for boys in scho¢)l y¢JTS 7 lo 9). 'Fuel' club night (a youth club foT young people in school Yea￿ 7 to 9) and 'Legacy' club rti8ht (a youth club foryoun8 people in school years 10 to 13>. There have beea severdl encouragements including Browth in numbers at LcBaCy and a number of younE people making a commitment for the first time ortskin8 the thext srep of baptism. Otheractivitics have included day trips, sleepovers in the church buildin8. a camp in July 22 which almos¢ 50 youth attcnded and joint events with Greenwich Youth For ChrisL Discipleshlp Edward Scra5e-Field and VictorillAlexander ovtNw the ¢oordina¢ion of small groups. which continued to play an important part in the life ofthe chwch. There are 12 small 8roups ¢otttainirtg & totsl of around 125 membeTh. which mttt predominantly on Tuesday. Wednesday and Thursday ¢v¢nings. Group Study material has been re￿nu￿¢nded io complement the overnll chu￿￿ teaching progrwDm¢. Notes 8Dd questions Specifically linked to Each Sunday morning and eyening sernion are distributed w¢¢kly to th¢ l¢adw5 rnore recently have been 4vuilable on the church website. Other activities during the ywincluded two s¢¢ker(OUTSes and a mcditation and prayer course. Church members are stron8ly encouraged to llse The Word One ts One book5 for personal evan8e115m #nd discipleship. Community outreo¢h Activiti¢s in the commwiity continued through th¢ y¢ZT. R¢gulaT activitie5 include a PLth di5CU55ion group and a knilling ￿Ollp. In NovemberAndrew Beswetherick led the Royal BoryJu8h of G￿e￿WICh.5 public art of Remembrnnee wh¢r¢ local councillors and other di8nitaries Attend¢d. ChTistsna5 rommunity ¢v¢nts i￿lUd￿ a 'Nativiry Pop Up. which ran overthree days in an empty shop at th¢ Royal SI￿dard Jnd'B¢¢T Carols, w¢ held in two lo¢al pub5. The chwch operates the St John's Foodb8nk Wcl¢orn¢ Ccntr¢ in th¢ Chwrh building which is monaB¢d Staffed by church volunteers. Members of the ehurch have also beEn involved ID thE establishment of 8 loral chri￿7anS Against Povety branch. Visitors attended the chU￿h during opettinB hours to PTay and diKuss life m8tt¢rs. Positive relptionship5 with local businesses CODtinu& with reBulAr visits to PTomote events, build eonn¢¢tions and offer prayer. FellOwship/p￿tOrn1 A¢tivities in the year included 'MAke Your MATk'. 4 monthly lunrh. Craft and bible teacbiDg session aimed at oldet people. A number of attendees also participated in'Holid&y gt Hom¢.. a 5ummEr week of activilies such a5 bibli￿1 teachingi Iw)ches, craft, qui72¢s and & lo¢al ￿s￿h trip. Weekly telephone conlact 15 maintained with thosc unable to attend the church building. lo addition. g t¢4m ¢unducts regulur home visits to mostly senior5 with health issues. Four services per year8r¢ h¢ld at W¢5twmb¢ Park Nursing Home ￿0￿￿51d¢ weekly visits. tn addition. a monthly communion service is held at Tudor GTang¢ shel¢¢red accommodation lead by the Vicar. Walk-in support and appointh)ents are availAble during opening hours mid-week. Welcome te85 for newcomers and othtt SOCI￿ events We￿ held throughout the year. Allssionary Commitle¢ The Comrnittee aim9 to support and infonn the con8regation about St John's rnissioTh partnets. The church provides both f￿￿elLI and prny¢r 5UPPOrt forthe work of several diverse missions, operntiA8 in the UK And overs￿. The Conllnitte¢ ¢ompriscs BeverlBy Campbell. Tony Gosden. Ann Hill, Christine Leg& Barbarn RAY* Jan¢1 Reh￿ Alianore Smith (recetttly ippoirtted Chair) and EdwaTd SC￿e-FICI{L Three Sunday services a year are d¢signaied Mission Sundays to maintsin th¢ PTofil¢ of th¢ mi55ion 4ctivitie5 that the church supporl Regular mi55ion newsletters are aLw produced to ¢nJbl¢ th¢ ¢ongT¢gation to r¢c¢ive u￿lat¢S and prayer points for th¢ mission5. NANC￿ REv￿w Income for the y¢ar lotalled £805,877 which is primarily cornp05ed of donations and legacies. Whilst this was a significartt increase on the 2021 totnl of £442.708. the yw Saw a legacy of £345,783. Excluding this legacy. income ftsr th¢ y¢ar increased by 3.9 /D on th¢ prior year. Total expen5cs increased fmm £430.074 in 20211 £486.918. an increase of13.2•/1. The eff¢¢t of vKp¢D5e5 growins more quickly than income resulted in a net General Fund las$ of £18,884. An amount of I l /• of G¢n¢r31 Fund income from offerings is tithed to miuion work ellch yetr{ford¢tails see note 7.1}. Whilst the legacy IS UUTe5tricted. St JohD'S PCC is inlending to set aslde the fithds for a specified capital investtnent rather than fimding ongoing working c8pitAI requirements. The nattwe of the capital investrnent has noi been det¢nnine¢L PendinB fiffiherdecisions ort this. the fLthds h#v¢ been illocated to the Maintenance Futjd &$ an ini¢rim measure. Aside from this and in light of the Genetal FuDd1055. there was a nominal transfer to the M&int¢nan¢e Fund of £12.OIX) cornpared to the £36.OCM) budBet p¢r St John's PCC'S reserves policy. Members of the chwch will be encouraged ￿ consider their givinB in th¢ light of the generdl fimd loss, context of risin8 Costs and absent the legacy given its expected use Ls dethtled obove. DuTing 2022 the Finance Committee wos unclwi8ed and ¢ompri5ed: Treasurff (Raki Bogan), Payments Mana8er (Christine Legg), PayToII Manager (JoBnno Godden). Gift Aid ManJEaneiit (Chris and Amanda Coombes) and Ar￿ull￿ Managcr (Tony G05den). GnTnts The most significant grants made by St John's PCC are to mission p#rtn¢r5. Th¥ distribution of these gift5. oyerseen by the Missionary Committee whi¢h opeTrte5 under a Guidelines and Pc*li¢y do¢umvn¢ agreed by St John'5 PCC. The overarching principles of mission are in line with the An81icon Communion Fiv¢ MaTks of Mission. Mi55ion worK including work in Tan7aniffj incurred expenditure of just OVEr £49.C(N) (ford¢¢ails see note 7.2). Grants, which Are g¢n¢rally smaIler in nature. are made to iDdividu4is under • Hardship Fund policy which has been agreed by St John'5 PCC. R￿erV¢sPOIl¢Y St John's PCC, bein8 a chuycb within th¢ jurisdiction of the Church of EnglBnd. is respoosible for the good orderof th¢ chuwh buildinB and its as80¢iated church hall and for operating the norn￿[ hU￿tiOn of an evangelistic churdL Si Jobn's PCC has considered the r¢s¢rvc5 tha¢ are appropriate having regard to the scope of its activities Alld the buildings and other Jss¢ts for which it is respon$iTrlc. Its poli¢y is. Ut the end of each financial year, to have (o) cash in bank And in hand ai least equoi to the Arnuurtt of the Credito￿ Ic55 thc amount of thc d¢btOT5 (excluding prepayments and atty amount L>wing by HMRC) at the year-eod (to ensure that it can pay 1¢$ ye8r-end debts they fall due) and Ib) th¢ following reserves: (i} a liquidity restrv¢ equal to the amount of budgeted General Fund tsx recoveries for the following financial year less the amount of any budgeted Gajeral Fund surplus forthat ye8rprior to any budgeted transfer to the MainlLwnce Fund At the year end. the balance of the liquidity reserve was £52.294 (2021: £29,IKNJ)' (li) a budget deficit r¢s¢rv¢ ¢quil lo the 8mount of any budgeted General Fund deficit for the following finAnci81 yearprior to any budgeted ¢ran5ferty the MainteDance Fund. At the yearcnd, the balsn¢e of the budget deficit r¢s¢ryr wys £Nil (2021: £Nil): (iii) a short-¢enn income deficiency re￿r￿e equBI io Me third of the *nount of the budgeted Genernl Fund in¢om¢ forthe following finoncial yeu. Ai the yetr ert4 the balAnc¢ of th¢ Short-tem? incorne defi¢iEncy ￿serve was £107,873 (2021.. £148.433}' which [￿￿$ short of poliry calculation to remove a tte8ative gen¢ral reserve. The target arnount forthis teseNe shO￿ld hav¢ b¢¢0 £145.767, PCC will revi¢w th¢ maintenance fiu)d bBlance as well Ls address givin8 with the eortgr¢g4tion. (iv) a m#int¢npnce reserve of at least £150,000 or. in the years following major expenditure on repairs and maintenance. such lower atnoun¢ a5 the PCC may consider adequa* having regard to the likely scheduling of ￿tllr¢ r¢pair 4nd Thaintenance costs. At the year c￿ the ba]ance on the maititettan¢¢ reserve wgs £416,012 (2021.. £69.784). The three of these reserves are b¢ld within the General Fund and Must be represented by casl), short.temi d¢posits or debt owin8 to St John's PCC by Htbliic. At the year end the r¢siduJl genernl fijnd was £Nil {2021: £1,618). The maintenance r¢5crv¢ 15 held within a separat¢ Maintenance Fund and may be represented by such assets as the PCC considets appropriate from time to tim¢. At 31 Ikcember 2022. the chur¢h has tothl free reserve5 of £588,038 (2021.. £209￿79). St John's PCC reviews the financial situation of the chw¢h at l¢J5r fDur time5 PBr year and tske5 interim steps io brief the membus of the ¢hu￿h at least twice perye8r. Awiu4lly StJohn'5 PCC reviews the fmancial position of the church Artd makes decisions 85 8ppropriAt¢. The Finance Committee pr¢p8T¢S budgets amiuaily whi¢h upprov￿ by St John's PCC. Activities are manaBed in line with the approved budget with & view tQ ¢Twing thal Significant Unplar￿ed deficits do not rise. Cash balanees in ex¢¢ss of St Joljn's PCC'S inmiediat¢ Tequirements are invested with CCLA Investment Mauag¢meni in COIF Charity Funds. St John's PCC is principally fvnded by th¢ mcmbers and attendees of the church through reguiAr givtrt8 #nd io le55er extent. I￿¢8￿1&T gifts. St Juhn's PCC Current account is held At Barelays Bunk UK PLC branch at 93 Lewitham High Stree¢ London SE13 6BB. Amdilors Th¢ ¥ttach¢d financial statements have bttn Audited by Shipl¢ys LLP of10 Oran8e StreeL Hayrngrk¢L London WC2H 7DQ. STATEMENT OF TRUSTEE'S RESPONSIBILITIES ThB trustees are responsible forpreparirtg th¢ TTUS¢ees' Report and the fmAneiAI stAÈemenL% in lecord￿¢¢ with applicable law and United Kingdom A¢¢ounting Standards (United Kingdom Genernlly Ateepted Aecounting Ptacti¢e). Law applicable to charities in En8l&nd 4nd WAI￿ requires the tn￿CeS to prepare fin8n¢ial s14tetnents for each rthancial year which give a true and fairview of the stste of affairs of the chllrity and of th¢ inwminE resources and application of Tesources of the chuity for that Period. In preparing those financiai stAtements. the trust¢¢S are ttquired to. select suitable accountin8 polici￿ and then apply them consistently. Obser￿ the methods principles in the charities SORP. make judgmenLS Attd esiima¢es that are reasonabl¢ Jnd prud¢tsE State whcthEr applicable accounting standards hav¢ be¢n followd subject to any materiol departures disclosed and explained in the financial stht¢rn¢n¢5: prewe the financial statements on the going concern bBSiS unless it 1$ irtgPPTQPTi4t¢ to PTB5Ume that the haTtty will continue in business,. and comply with section 17(5) ofthc ChaJlties Act 2011 throu8h having regard to any guidance issued by the ClJaritie5 Commission when ex¢r¢ising any powers orduti¢s to which Such guidance is relevanL Th¢ ITU51tt5 are responsi￿le for keepin8 pmper a¢¢oiiii¢ing records which disclose with r¢J50nable accuracy at any tim¢ th¢ financial position of the charity and enabl¢ them to ensure that the finAncI￿ stat¢m¢nts comply with th¢ ch￿ltieS kn12011, the Charity (Accow)ts and Reports) Regulations and provisiotss of th¢ Gov¢rnins Dooum¢nts. They arv also Te4Jonsible for safeguarding the assets of the charity atjd benc¢ for taking r¢wn- bl¢ 5t¢P5 foTthe prevention and detection of fraud and other irregularities. This report 15 to b¢ ￿5¢￿Ied to the congTeytion ai the APCM on ApTiI 17th and was approved by St JOI￿.$ PCC on 20 2023 und si￿1¢d on its behalf by: Samuel H*rt Churchwarden V*Thes￿ Ratcilffe Chw¢hw8rden St John's PCC Accounts Year ended 31 December 2022 StJ•hll's PCC ForthtptYJod fr•tsLOI Jallwy2•11 t• 31 De¢embw2•22 UnthciedFun 13a￿al Fund Fund Fund Fund Tothl Fw Total Fun 2022 2021 743.533 5,670 1,492 288 752,ih)S 415.774 477 26.457 frDfll cknritrbleAthivities 52,092 52J80 74625 2002 7AS• 44l7•1 Expejmlllure Clmi¢abk4c¢ivitiCS 115278 49280 3.355 486.918 430.074 Totsl Expemdltsre 41SJ71 49J80 19Jl 3J5S 484918 430m4 Net IA¢•#xl (Kype￿illre) Ji•J47 4A478 -3J55 Ji&Y59 rr*ll￿trA 41.448 357,783 399331 64.101 -399231 -399331 44.108 TotslTr4•1fer• -399231 41,448 357.783 1o¢•wEffxpeodlThre)•ft%Y Trwfe .3JSS 318.959 la6J4 179.051 16.189 69,784 3,35S 269.079 256A45 YO￿ fu*tsL*zTIEd lorwllrd 100.107 5BVJ8 269,079 Sl J•hll'i PCC BAIANCESIIErr FvthEpert•d fTllaL•I JAnury2•12 t•31 DerwnbEr 1021 Tr￿1 Fu iwYeAf Yotyl Fufjd¥ 2022 Noiei C*rrEllt4H¢ 71J20 343280 41J,8Crt) 702 103.682 IZ,659 72.732 I89￿73 215.319 Totsl CurrtNI A￿tr 176J 116SY 41&VIZ 614J73 27￿31 U*bUlflrs c￿lt￿lS.. in 10 16.035 14835 49S2 16•,J67 liJ59 410,012 269,079 Tatsl lknbllld 16•.167 416￿13 9,079 41quid1ryr￿rlve 52294 52294 29,WO .¥bcrf ¢¢rm irtoMedefi￿tncY￿¢ lo7￿75 107.873 148N33 1,618 4]6￿12 416fft12 69.784 UnTHtriEted.. Mi5Ji¢Jn I l.K59 16.B89 REthc¢vJ.. T4ThTWiN 3JSS Tryt*i 16(167 11,859 416012 5BIOJB Siy¢d bytwotrjstra r￿￿eb￿fof IU rbjmuttt Print Name SIAn•tyto Date olApprttval RÉVE 5¥i¥¥r4r¢ld /c/£/zs tsRBop 12 Sl JobD'I PCC STATEMENT OFCASH FLOWS F•rthe fro•OI JA•wy 1•211•31 Draringtheir llcrounts. cardancewith the Financi￿ Reporting Stsndud applicAble in slb¢ UKw)d R¢publiE of T￿l￿nd (FRS 102) ratherthan thc AccounlitLsw￿ Rep￿In￿byChlr1lILs. Slatst￿10(R￿0￿llll￿ Pra¢ti¢eefftttive fmm l April 2M5 whicll ha5 since beth witlthwn. The PCC tn¢4s the der￿lI10n of B public knefitmtitywth FRS 102. Asg￿ And liDbilitits4te initi411y r￿DENl￿d bi5thricaJ C￿ or valuewileuotherwise in th¢ r¢i¢¥p￿l4¢¢0uTht1nS polKy note. The fijn￿lon1l ¢urrcn¢y ofthc PCC ij cun5idcd tobe Pwbds 5tcrlio8 bccNusc that i8 the curreLW of thepri ttOnW¢ ¢l)V1IVNM￿ inwhich theconwy opuawy. The financial sts¢thi￿ts 8tealso p￿th￿S s¢erlln& PrepArAtIoD ofthe Dn a ¥okng E0]￿enJ bwlj Th¢FirwKeCOn￿ltteePrCP3r£S budgtts annLW]lyvthi¢h ￿rapPT￿yrd by Si John's PCC. and th¢PCC miew5 the rllw¢¢al ￿tUall￿rI of the clLUtrh during the of the yeBr tllkes interim sw th bYi¢fth¢ m¢mb¢rJ of th¢ ¢huY¢h A¢1¢4# tswic¢pwyr4r. Annullllythe PCC rewvw5 the fijththtial PDsition of thc cburch fuTth and llJHkes thisiDll5 Ipprnpria￿. Activitits we nwni8ed in lincwith the approv￿ bud8etwith Bview to t￿￿1￿8 th￿tIl8￿7ficX￿1 dEfi¢its do Mt4rise. Casb bai8nceg in È%ccssofst Jobn's PCC it[￿11* are inve5*d with CCLA Investh￿L mana8ttlwtL￿ lli COIF Funds. The ¢n￿tee& aresaiisfi¢Jl thaL basrd on ils ¢I]JTEllt for￿ thB ¢hwity bjs suffi¢icni fi￿d5 th rnert its liabilities and bBvtprepar&l the accollnts ott s goi#g ￿1>¢￿ bASiS. Thtteaff NJ owterlol uncuthinties about the ifc5 ability to¢oniiMway a 14 N•te2 Arcoulltlng polkl COME oflDe•m¢: In¢om¢ 1$ r￿D￿lsEd when thtclwity entitletrthi to th¢ Wpuf0nwKec￿O1I*¢￿ th¢ itcm ofuKomeb•ve beth rrt it i& probabk th¢ inwjmr will beTtuived 4nd the 8Th￿¢ C4h bettwSU￿ rdiabty. Intome wlth relA¢￿ ￿￿tt￿l￿Tr. in the SOF Gr￿ts •Dd d••AttM$: Gr2Thts Bnd donations 4r¢only I￿ludI￿ in the SOFA whtn thB L*arity h￿5 ￿￿o￿li￿OnI1 entitlemEntto the ttsoll￿ it is ￿0b￿le thatthc income will bere¢eiv&l and the amoun¢ ¢an b¢ Th¢as￿ roliably. ]ncorne from are inrlud¢xl in the SOFA atthesBme iitr* fts the 8ift towhich th¢y rcillte. This 15 included the accow*s wb¢n K¢¢ivkniG Lrygrles: Income froth l¢ga¢i¢s is includcd wbcn the ents￿eMen[b¢CuM￿s knDWn to St 3￿￿,& PCC. Txeipt is prObthIe￿ the ¢￿tr¢ rBiithly ￿￿￿[¢d. V•hntEev¥: Th¢T￿￿t bcnefits frun the involvemtsi 8hd ffjthwlthMiG support ofits many voluo*tt& In #eco1d￿WIth FR5 102 arw] thE ChDriiies SOPJI IFRS 102), contribu￿￿ of genual volun*ets i8 ttot tt¢0￿1*j im th¢ll¢Eounts. Rtt•pltlon ot￿P1￿dI￿r Expendiwye ort¢¢ thuc is A ICBDI orcoDs¢rnctiveobli8AtiDrt llpayitKnt to athiTd plny. itiswoknble that s¢nlutt¢ni will IK rquitgJaTMIthe4ff￿1 of¢beoNiption ¢4tt b¢ mrh$u￿ reliably. Charltsble gtdvldu: Include cow of th¢ sett￿1 nuwingofthe cbw¢h. its mBin*D2nceaThd of SUPTX)nth8 mtssion ￿￿$¢s. Govern•D¢euBts: Include costs orth¢ PffPFJkn atld ￿l￿￿￿tio￿OrS￿t0ry #Lxounty thec0st0ftn￿￿￿etiTrgS alldcostofany le8al advi¢¢ Irroeov¢r•bk VAT: St John's PCC 15 not able w rxoverany VAT. InecovernbkVAT is B8 D a>St •pinst the activity forwbich theaper￿lL￿tE 15 N•le 2 Aecoumthit IcD•Vd) FUND AccoiwfiNC GeDeral Fund: Unrtstyic￿￿l fwids in th&tthePCC ￿ cntitjcd kn disP05eofthcm ￿ ltdeci￿ in aC￿r￿¢ with Ibe Pces objectives. MtssloA•ry Commltter: Funds are IDbc used farThi55it>ll ￿￿P￿Se5 Ino¢¢ 7). Uqtsmlty Tuwve: This re¥crvei5 the lesserofthe followin8 IWO alllouttty: Th¢ *m￿l0fth¢bUd8ct¢dG£llCTh1 Fund forthe following Illla￿lI] yArlr&% the or￿Y budgtsj General Fund swplus for ytsrpriorto anybudg¢iAI tya¢)sftrto th¢ M•iti¢owic¢ Fun&. WMI The sumofth an*)wiiof Grnaal Fw)d ¢4th in bAnk *hd in hand and the GrJKral Fund HMRC debthrat theyear4lld I¢￿ th¢Arn)W>tor￿h no¢ionaily allouted kn the p•yrnlofyw-end cr¥Ji￿r$ (being aft ts) theatr￿u￿1 ofthe GM¢nl Fwmi crediwr5 les5 the atmuni of th¢GeA)¢rnl Fw)d d¢bton. a¢lud1n¥prwi￿ts ￿dthe HMRC debtLY). BlldtrtdellEIt rettrve: This r¢sov¢ isthc iax¥of th¢ followinB two wr￿5￿￿ts.. The a￿unIOranY budgaed Fund deficit for thB followin8 fIr￿n£1￿ ytart*i•rtO *bybudgtsl the Main1eDallceFw￿. 8nd The sumofth I￿￿￿10f Fund in bAttk Ind in hand and thc GfJKral Fund HMRC debwrat theyear-tlld l¢M * #r[￿l¢qUal to thcspJm of the allwjunts of the notional ¢&$baltoc￿lM referred ￿ th)ve ufiderthe liqllidity rwrve. Shr*rt-t¢rn In¢•m¢ defi¢l¢n¢y Tethe: This T¢serYe 15 the lesserofthe follDwirtB two ￿k￿]￿L¥.. One thitdof the of th¢ budgd¢d Gvjual Fund income for the following yw. llnd ThE Sum af th¢ a￿UnIOrG¢n￿al Fund cash in bank aThd in band aDdthe Guwal Fvnd HMRC d¢bwr4t th¢y¢ar-e#d Icm ￿ WTKwntequaJ to thesumofth¢ atTh)unts Dfthe nOtiDn￿ cth all1￿￿110￿ rnfctTrd to ulldwth¢ liquidity the budget defLCit re¥ MAl&ten•4¢e Roern: This T￿￿ve is thcAllKWt in theMAintenance Fund •1 the Ye￿ G¢thernl resErvv. Thi5 is the balancing fi8ure{i.e. the attM)Uniofthc Get￿l Fund rE5crve Icy the a£8￿￿te0(the oth¢r TAnEADIA Fu￿. R¢stri*d fuThd forwifK use for5upporuwmg work in Tanzania PENSIONS Cootributionsto dcfm¢xibctrfil C4HLknThutiDn pJaD5 zrE rEcogni5wJ in the puiod in which thefElth4 service is provid ASSETS T408lble fixed ￿ets for by th•rlty: Consecrnttsl aod b¢nefi¢tyJ pmpw is includcd ￿ thea¢c(￿ in llc¢cdallttwith s.I¢K2Ka) alld{c) ofthe Ch8rities A¢t2011. Movablechurch fi]nJisbinB5 heldby the vicarand chuT¢hwaTdellson speci8J trust forthe PCC and whichww¢A facwlry lor dISp￿1 arr inalicnknieproputy. in the cbuttb'g inveJtory, whi¢hLYn be its]>￿ted{al ￿yT￿&s￿￿￿Ietirn￿l. Oth¢r r￿d a55¢ts gr¢¢apitBli5ed ifthey can be us*1 fartm￿ thall 00¢ y¢Ar. ¢09 811¢8St £l,l)00. Thyurv4iurd alu51￿. ir Eift4 at thevaiueto the Ebority on All tlx&l ¥setSArn d¢pr#i*dov¢r 3 yt4rsM asts#ight lineknsi& DEBTORS prcp4id nrtofqny tr8dedtstounts dll C¥h •tba•k*md l# h*thd Cosb It b￿kInd rLqh itl hzDd iDcludES 4nd short *rnihighTy liquid Investrn￿ts￿1th 85bort nxtijrity of tbtttrnoaths or I from th¢ dDtcofBqui5ition OT oprningof thedeposit or similar￿¢t)￿￿L Nqtel Acwulltlw& pollrlu (coBVd) Cra41￿[S 4nd provisioAS ￿8￿15rd wheTe the ¢bMriryb2saprUeMi￿]j8Olth ttsulting f(Dm & past ¢vcThl thaiwill probably ftsuli in the trAttsf¢r orrunds to a third p4rty4nd th¢at)LOWJt du¢ 10 5cttiethe [￿lIgatIOn can be rne&W￿ or rtli•bly. c￿allUll prny￿10￿s are norn￿llY At theirsdtianrnt an￿ra￿er9]lOW1ThB for gny ty•d¢ di*¢Junt5 duc. The PCC obly has fiMn¢¢dl aSSd5 and liabi1iiies ofa knnd thLtqua]ifyL4 b¥ic fiTwKiaJ Instrw￿ts. BASIC fin￿111 TAXATION Theclwity iscxqnpt frnrnt￿ on incon% and pins [￿ling￿lth1n sedion $05 of theTues I93B ar￿10Th 252 ofthtTuation of CbugcableGains Act 1992 to thc exknt thaLtheJeaT¢appliedto its cbaritsbleobie£t5. 17 Nots3 FuThd FWMI Tol41 Fw Prioryar Towl Funds 2022 Gift Enve￿¢¥ Oue off Gift sift¥ CAFSÉcw￿d$blp litrin8 204J16 66J70 12.765 1.029 17J55 5,456 345,783 14.300 674.974 201Jl6 é6J70 l17fj5 8.629 17,355 258 345,783 14.3 677.776 55.611 16.655 JJ96 17176 MoThthiyBivinR-B8nk 2,802 14.JOO 330.997 S•b toi Tu re¢Dvenblern Gift Aid ClthcrGranL SU￿1•1• 67.159 1,400 743 533 07.159 7.070 ODS 64J23 20.454 415.774 5.670 75 Bank COIF dcpositS tetf51 on STHA IoBTr Sub l•tal¥ 1,492 1.492 17 1,492 477 from Ge#trAtrd T•t•15 Inc•w from ¢hirbt4blEAcllvld Fets forwethliny Oldupyl¢'s wtrk MEnM)Tial Hall tettuJo5 743 533 2,802 7,162 41 251 6.575 I,B67 20.ODD 35D l2J93 6.014 3.179 6J73 1067 20.LXXI Jso 12J93 6.014 3.879 2J45 634 21.667 425 232 139 70 io 229 cILurcheV￿ Sthi¢5 288 316 701 ltst•me fromChvlt•ble A¢ T•tA 288 lac•meCr*•dT•tsts 795.625 802 Nott4 •f ExptttlltNTE RtJTrltted ioryex Fw Fwd Tollll TthIFw 20 Gi7rin8 10 miii10riarys￿I¢ll 45.246 3JS5 48,6DI 6,014 IS7.21K* 8Q388 39.160 427 48.601 6.084 157,2rA) 16,381 39.1é0 427 47.113 7.052 157200 2￿84 157,ZCYu. #p#thw¢T¢l￿ll1Ilo t¢xtri¢ted fiMd51￿*￿tsI￿Qs3l frJrdwil*k xliwititS. 31380 434,538 430m4 N•te S Detslb of¢ertalD typEI of expElldknre Tlth ye Last yar Nkn ofthe ￿penSeS Trnvel And subsistcncr Trn•KI fnd subsi51uJce Totsj £427 £1,163 No Tnut¢¢ ￿ ¢#emb¢rof k¢YTllHn￿￿1 Was pgid 4 5aLuy in the mllrent orprioryeor. 52 Fell for exAmlDStloN of the gfaMIDts Audknr'8 fee £3,480 £3.120 Noto 6 P•ld eThploye &1 Stxifto GrDSS ￿]￿rieS EmployEr's ￿]0￿8] insur￿￿¢05￿ Cs tmployJt￿l DiIDwance Pcn5iDn Costs 108,587 11,954 111,396 11.996 62 AvEr•ie •fiulMlme equlvaltnt employeu lo IheyeAr Workin8 ondwithbleAthivitie4 Th¢ ivo4yr nwknofmploycc5 during ttheycarw43 4.6 {2021.. 4.6) 6J Emoluwettts Thereue ooenwkny&¥ Withet￿lI￿k*frts Stt txcessof £60.IYKJwAnnu NotE 7 GrwNi 7.1 MI￿￿4*ry gTh*ts The PCC has d￿lded to tr4n5fer J 1% oftheprioryeAVsGEDern] Ful￿ inciry acluditwc1mtrib￿I0nS towards yific exptsse5, to th¢Mi4iongryC¢)tsMit¢¢¢ fordistsibulion. If. howcvu. this gmouTht 15 le55 than the wMunt8iVaL in priDr ycsr? thE PCC a￿ted ¢0 reducethe transfer ftnd only I l% of the prioryear's GcncTrl Fund incomcwill be8iVaL tn 2022. thttefor4 £41.4B8 81V￿ llDd ill 2023 £42.804 SI￿thI￿e given. 72. Bre•kdowN of MhsloDBry ErnDt ￿*￿1￿% (I) TheMissioDary Corwnitte¢ mod¢th¢ follDwinB dwin8 theyeAr. T¢8rFulld 5,Ml 179 5,001 3,032 (unre￿> YDUth forchrist (To suppon Neil & Joy) CMS (To support Bw & Katy) Strttt PA5W Sports Ch￿l￿7n¢Y 7.880 1328 5.150 don City Mission 4.020 3,480 £42,280 £43.391 £49280 £48.646 iTrJ)TavAnli FWMI Total Mi¥sionwyA¢iivi¢i 7J The Mlsslomsry the t•llowlnt bAknA¢eg at theyttr eod 2022 Allocated to nnmEd Organi￿tiO allocD*d 1.433 426 11.859 o? 16.889 {d) Tanzania Fund Tot41 Miuiw bDl8nces 21 Note 8 Tgwglble Fl¥ed A•Kts &1 C•Jt or w￿￿*110￿ Furnilur & Fitlin OtTKe Clav￿0¥8 At Isijanuary 2022 Additions At31st December2022 82 A<¢umu]•led depred•thi At Isljanuary 2022 Charge for Period Eliminatyj on Disposol Ai 31th D¢canber2022 IJ Nel BwkValu¢ At 31st D¢¢oubcr2021 At 31st D¢ccth2022 N•te 9 Dtbtor4 amd prepymeNt¥ 2022 5,361 2021 4.962 3.255 38.485 14.000 £A.7tr2 P8riqh Weeka)d TAX ￿¥trable 67.159 343.280 £415JH TotA] IA the prioryw. £0 ofdebtws rt]a*d kn th¢Ttstwicted N•t¢ l• Credlton and 2022 2021 Audit Mi￿lon VoTiOU5 creditors 3.240 7,936 4.168 691 750 2587 615 P￿S1On ptovidcr £16135 £6.952 Jn the prioryer. £nil of trcditot5 ￿ll￿d to restrictr4I NThte 11 AddlthiNa1dl￿lo1UrQ1 Durin8 2022 £357.78312021: £22,ODO) w45 tran5ferr>J from the GU￿•1 Fwwl Fund and £41,448 (2021.. £42.108>w45 transfetT¢d from theGenerAI ro th¢ m1w0n￿Y ea¢h inaccordau¢e with deci&ioD5 ofstJokn'5 PCC Imcomt Irom lÈ8•¢1 Thue £345.783 incotne fmm le8a¢iYs ¢th]ring202212021.. £]0.0￿). Note 12 Rel•ttd party trAwdk**i A close f￿nIlY M¢m￿Or atnth wa5 paid •5Blary by Sijokn's Cbuffh of £nil {2011￿]0)95} and a peasion of £nil (2021..£473). Nott 13 ID theprir*yer, UJSS of c&5b in bAnk Bnd ID hBnd ttJat&l w T¢#ri¢tyJ fiuth. Note 14 The liquidity reseNe 1$ eqts41 to th¢ thrget a￿U01 thDtthe PCC c[m￿laced tobE wropriate pUrsuaTht￿ the R¢wvts Policy sdoui in the T￿￿￿¢&RePfft The sh•rt4erni inMnL¢&ficicncy reserves webelow w Na budg¢¢ rkficitrucrve 15 rquiyed in 2022 since the2D23 budgei is positive prior ta nUIn￿•T￿¢ ￿lo￿allOn. The 23 N•te IS Analyth ofFwM Funds at oIMir2•22 Expeudtture Translers Funds at 3111212022 Unrestrkt¢d funds Gen¢ral fund Mi5SiOZbary fund M8intrnance fijnd 179.051 16.889 69.784 795.625 2.802 7,450 415.278 49.280 -19.(K15 -399231 41,448 357.783 160.167 11.859 416.012 Restrl¢ted TaD72nia fund 3.355 -3,355 Tot¥1 (uu Funds xt 01rn112021 ltttotne ExpeDdltsre Tr4wfer5 Funds •1 31112n021 UDrutrl¢ted lunds GeDEral fi￿d Mi$5ionary fund 185.506 19,397 45.656 417,048 4.030 21.630 -359J95 48,646 -19J02 4A,108 42.108 22.( 179.031 16,889 69.784 Re¥trlcted funds 5.886 -u31 3.355 £0 £269 24 ## **INDEPENDENT AUDITORS’ REPORT TO THE PCC OF ST. JOHN THE EVANGELIST CHURCH, BLACKHEATH** ## **OPINION** We have audited the financial statements of St. John the Evangelist Church, Blackheath for the year ended 31 December 2022 which comprise the statement of financial activities, balance sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 December 2022 and of its income and expenditure for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Charities Act 2011. ## **BASIS FOR OPINION** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 appropriate to provide a basis for our opinion. ## **CONCLUSIONS RELATING TO GOING CONCERN** In auditing the financial statements, we have concluded that the PCC's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the PCC with respect to going concern are described in the relevant sections of this report. 25 ## **INDEPENDENT AUDITORS’ REPORT TO THE PCC OF ST. JOHN THE EVANGELIST CHURCH, BLACKHEATH (** _**continued**_ **)** ## **OTHER INFORMATION** The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The PCC are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, 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** In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion: - the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or - adequate accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. ## **RESPONSIBILITIES OF PCC** As explained more fully in the trustees' responsibilities statement, the PCC are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the PCC determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the PCC are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the PCC either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 26 ## **INDEPENDENT AUDITORS’ REPORT TO THE PCC OF** ## **ST. JOHN THE EVANGELIST CHURCH, BLACKHEATH** _**(continued)**_ ## **AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS** 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 auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error 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-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: - We obtained an understanding of the charity’s activities, controls and laws and regulations and assessed the susceptibility of the charity’s financial statements to material misstatement from irregularities, including fraud. - We determined that the laws and regulations that are most significant to the charity are the Church Accounting Regulations 2006, the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Parochial Church Council’s (Powers) Measure 1956 as amended and the Church Representation Rules. - Based on this understanding we designed our audit procedures to detecting irregularities, including fraud. Testing undertaken included making enquiries on the management and those charged with governance; journal entry testing; review of bank letters, PCC minutes and governing documents; reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. These procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the PCC. 27 ## **INDEPENDENT AUDITORS’ REPORT TO THE PCC OF** ## **ST. JOHN THE EVANGELIST CHURCH, BLACKHEATH** _**(continued)**_ - Conclude on the appropriateness of the PCC's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. ## **USE OF OUR REPORT** This report is made solely to the PCC (also known as “trustees”), as a body, in accordance with Section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act, and the requirements of the Church Accounting Regulations 2006. Our audit work has been undertaken so that we might state to the PCC those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the PCC as a body, for our audit work, for this report, or for the opinions we have formed. SHIPLEYS LLP Statutory Auditors 10 Orange Street Haymarket London, WC2H 7DQ 1 June 2023 28