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2022-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST BECKENHAM

FINANCIAL STATEMENTS FOR THE YEAR ENDING 31st DECEMBER 2022

Page
Independent Examiner’s Report 1
Statement of Financial Activities 3
Balance Sheet 4
Accounting Policies 5 & 6
Supporting Tables &
Notes to Financial Statements 7 – 11
Funds 12
Church Organisations Accounts 13

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INDEPENDENT EXAMINER’S REPORT TO THE Parochial Church Council of St John the Baptist Beckenham

This report on the financial statements of the PCC for year ending the 31[st] December 2022 as set out on the attached pages is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and the Charities Act 2011 (“the Act”).

Respective responsibilities of the PCC and the Examiner

As members of the PCC you are responsible for the preparation of the financial statements: you consider that the audit requirement of Regulations does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

Basis of the Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under s.145(5)(b) of the Act and to be found in the Church guidance 2006 edition.

That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

  1. Which gives me reasonable cause to believe that in any material respect the requirements

  2. To keep accounting records in accordance with section 130 of the Act and

  3. To prepare financial statements which accord with the accounting records and comply with the requirements of the Act and the Regulations have not been met; or

  4. 2 To which in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

I have registered my concerns that over the last year Rev David Jones has been paying significant sums out of his personal bank account then reclaiming these as expenses. It was explained that this was due to the treasurer often working aboard and thus there was the difficulty in paying many bills on time. In 2023 the church has employed a Finance Facilitator and there is a new treasurer, who are dealing with most of Church finances.

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In addition (and not formally part of these accounts) Rev. Jones opened a Green Bird Café which the church contributed a large amount to set up. The Café bank account is in his sole name and he does not see the need to change this.

He manages the café and it staffed mainly by Church volunteers. The income last year was over was £30,000.

signed 1[st] October 2023

Tony Catherall 77 Merlin Grove Beckenham BR3 3HS

2

PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST BECKENHAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022

See
Tables
below		 Unrestricted/
Designated
Funds		 Restricted
Funds		 Total
Funds		 Total
Funds
2022 2022 2022 2021
£ £ £ £
INCOMING RESOURCES
Giving, donations &
special collections		 Table 1 140,972 38,455 179,427 189,578
Interest & Investment
income		 Table 2 665 307 972 382
Church & Community
Activities		 Table 3 134,134 0 134,134 84,889
TOTAL INCOMING
RESOURCES		 275,771 38,762 314,533 274,849
RESOURCES EXPENDED
Church Missionary &
Charitable Gifts		 See also
Table 4		 15,000 0 15,000 15,476
Church Activities Table 5 225,553 8,308 233,861 265,938
Special Collections Table 5 0
1,912		 1,912 910
TOTAL RESOURCES
EXPENDED		 Table 4 &
5		 240,553 10,220 250,773 282,324
NET INCOME /
EXPENDITURE		 35,218 28,542 63,760 -7,475
Transfers betw.funds
From Gen’l Res to Cash 0 0 0 -8,600
To Cashfrom Gen’l Res 0 0 0 8,600
To Designatedfrom Cash Table 7 18,000 0 0 0
Out Cash to Designated Table 7 -18,000 0 0 0
Out Cash to Restricted Table 7 -1,000 _1,000 _ 0
NET MOV’T OF FUNDS 34,218 29,542
63,760		 -7,475
Total funds b/fwd Table 7 133,957 69,429 203,386 210,861
TOTAL FUNDS CARRIED
FORWARD		 Table 7 168,175 98,971 267,146 202,771

3

PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST BECKENHAM

BALANCE SHEET FOR THE YEAR ENDED 31st DECEMBER 2022

2022 2021
£ £
FIXED ASSETS
Tangible 2,557,244 2,557,244
Investment 5,454 6,182
Total fixed assets 2,562,698 2,563,426
CURRENT ASSETS
Short term deposits 161,625 140,518
Cash at bank 138,272 68,276
Less transfers to DRF 18,000 0
Less accruals 15,128 5,408
Cash in hand 105,521 62,867
Total Current Assets 267,146 203,386
TOTAL ASSETS 2,829,844 2,766,812
_Represented by: _
Fixed Asset reserves 2,562,698
2,563,426
Parish Funds:
Restricted
Designated
Unrestricted
Total Parish Funds		 See also
Table 7		 98,971
72,053
96,122
267,146
69,429
53,790
80,167
203,386
TOTAL 2,829,844 2,766,812

Approved by the Parochial Church Council on 12th April 2023 and signed on its behalf by:

David Jones……………………………………………………….................. (Chair of PCC)

Andrew Foulds/David Johnson…………………………………………… (Treasurer)

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P PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST BECKENHAM

ACCOUNTING POLICIES

The Financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with applicable accountancy standards and the Charities SORP 2005.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

FUNDS

General Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The purpose of each restricted fund is implied by the fund’s designation. Restricted funds include a Ministry fund and a Youth fund, both of which may be used to help fund children & family/youth worker(s). There is the Vicar’s Discretionary Fund, which receives an annual grant from general church funds. There are also funds for specific congregation appeals and collections, which includes one established in 2019 for maintenance of the sacred garden. In 2021 one was created for donations to Living Well and one for gifts to help set-up the Green Bird café, with the balance of setup costs being drawn from general funds.

These accounts include transactions, assets and liabilities for which the PCC can be held responsible. All activities at St John’s Church are consolidated except for those of the Bookstall and the Green Bird cafe, summary details of which are appended to these notes (Table 8). A separate account has been created to cover on-going running costs of the Green Bird café.

These accounts do not include the accounts of any church groups that are informal gatherings of church members, nor those that owe their main affiliation to another body.

INCOMING RESOURCES

Voluntary Income

Income from Church Activities

Income from Investments

Investment Gains and Losses

5

RESOURCES USED

Grants

Costs directly related to the work of the Church

FIXED ASSETS

Consecrated property and movable church furnishings

Other land and buildings

Other fixtures, fittings and office equipment

CURRENT ASSETS

6

PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST BECKENHAM

SUPPORTING TABLES & NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2022

1. Voluntary Income

This includes all planned and other giving as follows:

TABLE 1 Unrestricted
/designated
Funds		 Restricted
Funds		 Total Funds
2022 2022 2022 2021
£ £ £ £
Giving (unrestricted)
Regular giving - SO & Churchsuite
(Annualgifts in Sundry donations below)		 86,096 86,096 93,911
Offeringenvelopes 5,068 5,068 5,527
Cash collections 2,807 2,807 1,733
Gifts where tax included 1,425 1,425 200
Sundrydonations 18,132 18,132 24,478
Total tax recovered 27,444 5,281 32,725 34,656
Sundry donation income (restricted)
Children & Youth Fund 24,812 24,812 21,297
MinistryFund 2,400 2,400 2,400
Special Collections 912 912 0
Sacred Garden 0 0 0
LivingWell 50 50 376
Legacies 5,000 5,000 5,000
Note: Funds exclude tax recovered via Gift
Aid which is shown in Total tax recovered line)
TOTAL GIVING 140,972 38,455 179,427 189,578

A full analysis of Restricted, Designated and Unrestricted Funds is shown on page 10

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2. Income from Investments

TABLE 2 Unrestricted
& designated
Funds		 Restricted
Funds		 Investments
(restricted)		 Total Funds Total Funds
Interest & Investment
income		 2022 2022 2022 2022 2021
Bank Accounts 103 145 0 248 4
Diocesan Accounts 562 0 0 562 221
CBF – Share Income (to
Fabric fund(restricted)		 0 0 162 162 157
TOTAL INCOME FROM
INVESTMENTS		 665 145 162 972 382

3. Church & Community Activities

TABLE 3
Income from Church & Community Activities 2022 2021
£ £
Lettings income
Church flat lettings 9,500 8,660
21 Glanfield Road lettings 17,856 18,004
Hall rental 98,691 52,702
sub-total 126,051 79,366
Other income
Outreach events income 3,314 0
Fees – weddings & funerals 1,368 2,301
Contributions and refunds_(excl grants)_ 879 3,222
Grants_(Energy Support & Warm Space)_ 2,027 0
Donation from Green Bird café 500 0
TOTAL INCOME FROM CHURCH & COMMUNITY ACTIVITIES 134,135 84,889

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4. Expenditure - Church Missionary & Charitable Gifts

TABLE 4 Unrestricted
Funds		 Restricted
Funds		 Total Funds
Missionary & Charitable Giving 2022 2022 2022 2021
£ £ £
Open Doors 5,000 0 0 5,000
MissionaryAviation Fellowship 5,000 0 0 5,000
Christians Against Poverty 5,000 0 0 5,000
Street Pastors 0 0 0 100
TOTAL CHURCH MISSIONARY &
CHARITABLE GIFTS		 15,000 0 15,000 15,100

5. Expenditure on Ministry, the running & maintenance costs of the Church, Halls, Office and other activities

NB excludes most Green Bird running costs, which are held in a separate Green Bird account (see Table 8)

**TABLE 5 ** Total Funds
Church Activities Expenditure 2022 2021
Unrestricted: £ £
Administration
Church Office
Insurance_- church & halls_
- 21 Glanfield Road
Administration sub-total		 9,666
6,811
616
17,093		 4,837
6,151
544
Buildings (church & halls)
Bin collection
Cleaning
Maintenance & repair
Utilities
Buildings sub-total		 1,141
2,038
15,065
16,289
34,533		 (in cleaning)
5,944
12,151
13,392
Ministry
@Home
Children, Youth and School
Communications/Media
Home Groups
Outreach
Pastoral team
Safeguarding		 138
1,812
4,563
57
6,757
653
0		 417
2,060
8,061
0
16,936
0
0

9

Social & Church Refreshments
Toddlers
Training
Subscriptions
VDF
Other
Ministry subtotal		 2,227
400
4,142
0
0
2,673
23,422		 0
0
270
1,936
0
3,341
33,021
Staffing
Clergy/Ministry expenses
Clergy/Ministry - housing & related expenses
Staff salaries & pension
Staffing sub-total		 4,354
18,394
32,312
55,060		 7,819
33,220
24,686
Diocesan Pledge 95,378 114,000
Other
Re-ordering
Music
0
67		 6,705
957
Sub-total (unrestricted) 225,553 263,427
Restricted:
Children & Youth Fund 5 0
MinistryFund 3,254 0
Special collections 1,912 910
Sacred Garden 1,125 1,211
LivingWell 0 376
Vicar’s DiscretionaryFund 988 1,300
Green Bird café equipment 2,937 0
Sub-total (restricted) 10,220 3,797
CHURCH ACTIVITIES EXPENDITURE – TOTAL 235,773 267,224

A full analysis of Restricted, Designated and Unrestricted Funds is shown on page 10

Staff Costs

During 2022, the PCC employed part-time staff covering the following roles: a Church Office Administrator, a Halls Bookings Administrator, a personal assistant to the Vicar, a Cleaning Supervisor and a Media/Communications facilitator

The total cost of salaries, overtime, pension and related social security costs in the year was £32,312 (2021: £24,686).

Pension Builder Scheme

The PCC participates in the Pension Scheme section of CWPF for lay staff. The scheme is administered by the Church of England Pension Board. The pension costs charged in the year are contributions payable.

10

6. Tangible Fixed Assets

TABLE 6
Buildings Value
2022		 Value
2021
£ £
21 Glanfield Road 622,244 622,244
Large Hall & Flat 325,000 325,000
New Halls (‘Cornerstone’) 1,610,000 1,610,000
TOTAL VALUE 2,557,244 2,557,244

7. Funds and Reserves

See Table 7 below.

As at 31st December 2022, funds determined by the PCC as restricted (including fabric fund investment) totalled £98,971.

£72,053 has been designated by the PCC for specific property-related projects and is held in Diocesan Repair Funds at the diocese on behalf of St John’s.

The remaining General Funds (unrestricted) total £96,122 including Stripe & GoCardless funds (still to be credited to CAF account at year end).

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TABLE 7 Balance
at 1.1.22		 Income
2022		 Expenditure
2022		 Transfers Balance
at 31.12.22
FUNDS £ £ £ £ £
Restricted Funds
Fabric Fund 2,060 162 0 0 2,222
MinistryFund 36,315 3,095 3,254 0 36,156
LivingWell 42 62 0 0 104
Special Collections Fund 0 912 1,912 1,000 0
Children & Youth Fund 26,621 29,531 5 0 56,147
Sacred Garden Fund 2,375 0 1,125 0 1,250
Vicar’s Discretionary Fund 2,016 0 987 0 1,028
Legacies n/a 5,000 0 0 5,000
Green Bird equipment 2,937 (2,937)
Total Restricted Funds 69,429 38,762 10,220 1,000
98,971
Designated Funds
(Diocesan Repair Funds)
Church DRF 25,135 123 0 8,000 33,258
Halls DRF 21,889 107 0 8,000 29,996
21 Glanfield Road DRF 6,766 33 0 2,000 8,799
Total Designated Funds 53,790 263 0 18,000 72,053
General Funds
General Reserve 50,414 298
0		 0 50,712
CAF Cash (unrestricted) 29,753 275,210 240,553 -19,000 45,410
Total General Funds 80,167 275,508 240,553 -19,000
96,122
TOTAL FUNDS 203,386 314,533 250,773 0 267,146
Above includes 2022
Unrestricted Stripe £361.12
& Go Cardless £14.34 =
£375.46

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PAROCHIAL CHURCH COUNCIL OF ST JOHN THE BAPTIST BECKENHAM

CHURCH ORGANISATIONS ACCOUNTS 2022

(not included in the above statements)

----- Start of picture text -----
TABLE 8
Organisation Opening Balance Income Expenditure & Closing
received donations Balance
at 1.1.22 2022 2022 At 31.12.22
£ £ £ £
St John’s 3,551 1,379 1,481 3,449
Bookshop
Ark 0 - - -
Focus (residual monies
Link now transferred to
General Funds)
Green Bird café 564 30,409 18,287 8,942
where not included plus donations
in main church includes to local needs
accounts Opening 2,680
Balance donation to St
See also Note 2 John’s 500
below.
Total 21,467
----- End of picture text -----

Memo:

  1. Information on the above organisations is included for information only and their funds have not been separately audited.

  2. Within the Church accounts, in relation to the Green Bird café, there are the following sums:

  3. £400 of income resulting from the Government Warm Space grant

  4. £500 received by way of donation from the Green Bird café (see above)

  5. £2,937 of expenditure, which was incurred on behalf of the Green Bird café, principally rental of the coffee machine during 2022 (see Tables 5 & 7). Coffee machine rental costs are now being paid directly from café funds.

Note: £960 of income was received during January as a result of transfers from the Green Bird café; these will go into the church’s 2023 accounts.

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