2024-12-31-accounts

St John's PCC Annual Report and Accounts Year ended 31 December 2024 Th2PAN￿.aJ c11￿r￿ Loll￿11 oribLtE￿￿6￿is￿￿￿L Parith DISiJokuh tho Ebwcjiol, BEackhc I'si lohTr'a PCVTr is a Ngl8lCtrd kth8rity Trumbcr I131S94

)F4Tiir¥ts Repprno¢ih¢ TNgrE¥ clrjding 5trWtU￿j EtnrerTh3nc? and t)bré￿YVeg 8tt14All￿ and athrèvèmernt FinatEilal 5tdtprnErrt of tru51Fv5' rE5wnslb1￿I￿5 Accounts lorthpyeAr?t￿lPd 31 ￿￿￿mbEr 2024 10-23 Z4-27

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STATE￿IKT4T UF'TRV%'tLLS? kEsp()NSltsiuTIL4 Thc ￿￿TE￿BIblE lurprepwni ibr Fr1￿￿￿, lh¥ fi￿N￿rI￿1 a￿￿]rIl￿With applThbJo law llntl Uni1>I StynduFd5 Iv￿lI￿d KJnHddt¥L A¢FepluL JPtaLYice Lnv NppliERblp lorhHrt1ivs Th ￿￿81￿[dur¥S thv W¥Lvs VLnanFial tratb r ￿kn￿h Ery¢ tL thLC farr EJ( IhL' ￿￿[L. UtJtfJiM uf L-hadi>' &nLI LJI IlkÈ appliulioTr or rr5DU￿rE Df Ihi. rhMnLy IhHt piCp￿￿K th¢￿, EbwnLJÈI ¥faLonLifJLY. ￿LL￿ELlo9 ar WlittLid io.. polici￿ thÈ￿ apply the4tt ￿￿￿LS[1dLi1y.' obktrw nycihodg prinrlylL'Y in ￿P￿rt.11Èl goRP. I￿&￿C judsttl￿L1￿ llr￿ CsL1Dwl￿ thol ￿ rcJLsonnblc pruthntr. at4t< whtibcr ippliuN¢ aCC47Uth1itaK b1ondirdi knxn fnlliiwed wblrci 4ty dEpart Jrxl rIp]p&n￿ in Ihr Finnnrypl 510lyTrxr￿¥- r¥ flna￿a￿l KilLYnL'nL% thL' LXMLm il tg i1)￿91￿1&10 t& t]￿t tkn rharity will r[J[LI￿C in ribmpLYwiih ¥¢riivTr 17lf) DI11￿ Au[2(11 l Tcwd fu I￿[dance iiklLtd by the Chllrili¢5COtnmiFJit￿ whiGlb ig reJttYaoL Th¢ 4rp rpspmsibk f0rkcq￿￿￿ reL'tyrik$ 4thLb do¢10 with At Any lunc 1bc ful￿￿[•1 ￿5[l￿on ol Ilar chwn1y ￿ll￿]r Ihym tv ￿t￿re ihe finan¥iul %iaieMrni¥ Gwuply ith Ibc Charhtieg 201 l. the (Arc$￿[￿¥ Ei4UL•tiW￿ ￿(￿lS1[y￿ 4)I' kh¢ I r(Fvu￿Ill Docutwts. They il%0 for %DfcguHrdLng 41btt akY¢ts olihr Q.hp￿r￿' nna httn¢¢ fpr lllk i￿E re4XTrll. le 8Eeps fLirthc PW¥VL4iOn d¢4Ly1￿￿o[fy￿d I)d￿rir1¢￿1tt￿b T&iM ws4pwov¢xJ lry PCC oll28 Apnl l(trZS Oll its bel￿fty. Kllhirine M*rKrwxke LILWLhwardLI

St John's PCC Accounts Year ended 31 December 2024

St J•btL'I rcc STA'tEMLNTOF FL¥A￿clALAc￿lT For frrJ••l 14J14 r•Jl M141 Fund Tt&DI TLVAI Dun ITr24 IQ13 1.567 421.828 15,23X S2.113 414353 14kn12 JY.853 tnvttFirnllrrf iDcnmll tot¥￿￿ Irm 25,lJl JJ 41W4 1,567 Is J 5n237 411.7ni Ji its1 449,4kJ T•tsl J¥yMII 4bA91 P,195 48,45J 41M4 JOE )2,113 41tr.716 135MT .iJs IJIMY T•￿111•D￿trt I￿7] Ntr14t•mt {Kiprdknrnl Jf(er 47,1 YI 1.791 Juij 127,lJ 4240 JK740 ow51 'J'otal SDrnrd 6MJ 01&151 li

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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 2024 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 fairview of the state of the charity's affairs as at 31 December 2024 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) IISAS {UK}) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements sertion 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 FRUS 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 respon5ibilitie5 and the responsibilities of the PCC with respect to going concern are described in the relevant sections of this report. 23

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 auditorfs report thereon. The PCC are responsible for the other information. Our opinion on the financial statemer•ts 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 othenNise 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 infonnation, we are required to report that fact. We have nothing to report in this reBard. MAThERS 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 ￿SpeCt 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 5tstements; 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 receNed 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 50. 24

INDEPENDENT AUDITORS, REPORTTO THE PCC OF ST. JOHN THE EVANGELIST CHURCH, BLACKHEATH (continued) AUDITOR'S RESPONSIBIUTIES FOR THE AUDrr 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 auditorfs 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, individualty 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 charityls activities, controls and laws and regulations and assessed the susceptibility of the charitvs 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 2QK16, 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 l January 2019) - (Charities SORP {FRS 102)), the Finanaal Reportin8 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 Reprentation 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 8overnance' 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 tho 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 intemal 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 appropriatene55 of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the PCC. 25

INDEPENDENT AUDITORS, REPORT TO THE PCC OF ST. JOHN THE EVANGELisf CHURCH, BLACKHEATH (contlnuedj 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 audFtorfs report to the related disclosures in the financial statements or, if such disclosures are inadequate. to modify our opinion. Our conclusion5 are based on the audit evidence obtained up to the date of our auditorfs report. However. future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, strurture and content of the financial statements. including the disclosures, and whether the financial statement5 represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regardin& 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 Thi5 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 2CX)6. 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 auditorfs report and for no other purpose. To the fullest extent pemiitted 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. Moore Kingston Smith LLP Statutory Auditors 10 Orange Street Haymarket London, WC2H 7DQ 8t1 {.( ZoL< 26