St John's PCC
Annual Report and Accounts
Year ended 31 December 2024
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Accounts lorthpyeAr?t￿lPd 31 ￿￿￿mbEr 2024
10-23
Z4-27

5¢ Jobi'% PCC.. Il¢pwl Dr lh¢ Tr4MleÈk
Th¢ IFWJt¢¢8 5Ll*t¥l th¢lr IhE FiNti￿LI1 StsrenKdL￿ ofSLJDkn's KC rhcyurc￿de4 JI
STRu￿bkE. GOWEKYq.￿￿cKATrlD 3lJknYACENIEi
Iliv vaY4￿Ua] Cvumcil of4be EcL]eyi&sriclll p￿tr5￿ uf 51 lobtL Ihc EvnTryrlibl. BlprkPK￿￿ nre En￿eed
WI￿ John'& CILurcL iajDck￿at}L Thc ohatity ib Jly) r¢t¢rr&l hi 46 %1 jD￿'b Cknwrh, 51 J4thn'
PSY%￿h1&] Clkur¢h C4)VE)cyI llDd Si Jolhn'F PCC (whwh 15 Iho r4nrn¢ vJrd it4 IhiJ
A4dre¥y
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5t Jtthn's P(:I'. is H ¥ewKLwrddbthiy Mmibor 1132894.
51 Jokn'% IY'.l-. Iw4) appruvd WVL'MW4 rJOcwJ￿YlI8. TtbE PttochtaL ChurJLCouncif5 Me45urc
1950us thL. l.'hwLh Iiewe￿illUI1a1J R￿e${cor￿￿￿ im Sc1)cdu￿ 3 rLI th¢ SYllLNknc￿ GOv¢rnu￿l
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Thc CILiirch R¢ireIcn￿knorI RulE5 YtXCFFy (tf SiJulm'8 PCL arethQb￿¥rtt5 oflhc ¢haff ty.
S1 JalJtE'K PC.C li wp ulmiMJ%IwAI aPFmJi￿lrn￿E%I ltsy ¢lwF4hw4nlEn% l>y th sy￿5￿1￿1YCKj ￿￿￿ul1Y
111hc Mecrini}•Thd IAY munb¥r¥ ulilK t)uuMery Ny￿LMI l¢lrLMcd r(¥ &￿el
yw r¢￿t￿ELb]e 1erni lll 4h¢ AnnLuI (..h￿rth Mc￿m￿l. In lldLllibW thcre arL) ¢V.iYP1Ld lay inGtnlb¢ts
dcfincd rewnsibilLlleB, St J￿hn'S prc is t￿7￿￿4[ l>y nl rhwrh44xn4elly ur inv1￿L0￿ uf
PrfJglZ>tLI All rl I￿1￿]¢ mrmb¢rs thl. tlK churLh llr¢ onLounL%LYI ￿ ￿￿]r4 tho E]L'LYOta] Whc
¥L'%. luy tru8[￿¥ urc pmviw wilh d¢illi lcd irs1orm￿1nrn on thvlr leyl nbliKllliM¥ rlyonly IM¥ nlld an
of v4.1￿1 1hc iolc w'ill wt•il. Their INiring r¥rd5 nrc &g¥e55¢d Iiom irmo w tih7EQ by ilbc Si J¢thn¥
CC rt￿d tr&in1￿8 pivvidcd Irqiil￿t1. T￿￿¢￿ tj) llPPAIWaEE exrmuj a￿l IliL)cc%arn
e*L￿￿ []￿ will hcili1o¥c thr ￿￿￿￿[1￿k1"llg Dr th￿r rok. All ll￿ ryUit¢LI cLymy1t￿ tht
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51 John'5 PCC l￿d niDpid1t￿Y bL¥FifK55 I[¥p¥t1￿￿5 yenr. helll e￿IlL￿thg Awi]
IwlkwL ihe Afi'm A￿￿llar lJeLX)Mber. totJu￿lI1ctS mot I￿*￿tL￿ ￿￿ting5 and dctrilg of
thw d¢lLLwtiQnfi WLxe rL¥tivcd by St Jthhn'g PCC IDI nmty endOr￿llEn1 wherr
Tkn Stsodit)g isibtroE)IycLYllahltt￿ requircdby Lw. It￿0 PM￿t01F&fiI￿d thchisine55 ofthr PCC
rhLty1itJ￿ 5￿bjC￿1O dirtciiooi giv￿ ty ilke PCC. The S1thTrdÉng CunThihce£ornpti%iS ofthe %'iGar.
ChurthwArdttJk. PCC Scwetary RicbBrd G(HldctL did Dol Me¢1 Lll Ibc year. Tray.tO-W rnR¢tcr5 rKkl
¢d Pccw ari dea]I with by the nDd ch￿C￿WI[[kll5.
The wor¥ vli¥iblD ￿ j¢Hrb Sr Juibl'g PL'ti bul 10 tht4r position
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20241, Ks1hDnD¢ MBcK¢4Mc. Rllcliffi Edwwd Scrw.l.ield *nd Ilui Y.h41 IFmrn A￿1 2D24
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idLYti ly 4nd manaue lh• (dLYd kn lchies'in￿ 118 pnmdry aut). Idet)tifJcd risky arc rwrinely r¢viewcd and
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PCC. prom47￿¥ a 5nlvr rlbUW.h fDT ￿11 in thr rornmLLni[￿. ll￿d * plan ILI rtISr prL)tt
Irnituow F'herr rwuiKd. Thc P([ knELS ndnpi¢d vf Ni%hnJM' Pri)mLiithH 4 Safer C".'hwLh %afL%Uu￿lThU
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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
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prinrlylL'Y in ￿P￿rt.11Èl goRP.
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rharity will r[J[LI￿C in
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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 w*s4pwov¢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 its*1
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 {Kipr*dknrnl Jf(er
47,1 YI
1.791
Juij
127,lJ
4240
JK740
ow51
'J'otal SDrnrd
6MJ
01&151
li

L4lifV. %IIF.¥.'r
pNIDI frDni iFI J*DUdt) 2tP•A lu JI Ilrtmhbtr ZlQ4
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I wrvnl
UÉtMnrs
tL?Ir
(.rt4h ITh I￿n￿
117 ?lJh
474 74Th
4Y4,74Th
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Ill
rrfNI H411 It￿ Ilmhuir
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UnMwrit*d".
ij
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141.bSJ4
I S?.JM
ij
J1415
414.74b
4Y.
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h I IF.MbQ
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12

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111335
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l JOIJ
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t31 Ikr IK3
414,242
bllY,315

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nrr nib mlllEriuI ￿fj￿WrK￿l or cxiiMAIwML.
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si

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 Repre*ntation 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