_**Charity number: 1134256**_
## **St John of Jerusalem with Christ Church South Hackney**
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **Financial Statements**
## **and**
**Trustees' Report**
**for the year ended 31 December 2022**
Document Ref: WDNUT-TMRNU-ZMFUT-AX2TA
Page 1 of 19
**(A Parochial Church Council registered as a charity, number: 1134256)**
**Index to the Financial Statements for the year ended 31 December 2022**
## AT **St John of Jerusalem with Christ Church South Hackney**
||**Page**|
|---|---|
|**Index to the Financial Statements**|**2**|
|**Charity Information**|**3**|
|**Trustees' Report**|**4 - 7**|
|**Statement of Trustees' Responsibilities**|**8**|
|**Independent Examiner's Report**|**9**|
|**Statement of Financial Activities**|**10**|
|**Statement of Financial Position**|**11**|
|**Statement of Cash Flows**|**12**|
|**Accounting Policies**|**13 - 14**|
|**Notes to the Accounts**|**15 - 19**|
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**(A Parochial Church Council registered as a charity, number: 1134256)**
## AT **St John of Jerusalem with Christ Church South Hackney**
## **Charity Information for the year ended 31 December 2022**
|**Status:**|The Parochial Church Council (PCC) is a corporate body established by the Church of|
|---|---|
||England. It is constituted and governed by the Parochial Church Councils (Powers) Measure|
||1956 (as amended) and the Church Representation Rules (2011). The members of the PCC|
||are its trustees under charity law and are referred to as such throughout this report.|
|**Charity name:**|St John of Jerusalem with Christ Church South Hackney|
|**Other operating names:**|St John of Jerusalem, South Hackney|
|**Charity registration number:**|1134256|
|**Registered office:**|St John of Jerusalem|
||Lauriston Road|
||South Hackney|
||London E9 7EY|
|**Operations address:**|The Rectory|
||9 Church Crescent|
||South Hackney|
||London E9 7DH|
|**Chair:**|The Revd Andrew Wilson|
|**Treasurer:**|Dr Julie Leeming|
|**Secretary:**|Laura Pearson|
|**Churchwardens:**|William Boateng|
||Elizabeth Taylor|
|**Independent Examiner:**|**Anthony Armstrong FCA**|
||**Armstrong & Co**|
||_Chartered Accountants & Statutory Auditor_|
||4a Printing House Yard|
||Hackney Road|
||London E2 7PR|
|**Bankers:**|**HSBC Bank plc**|
||31 Holborn|
||Holborn Circus|
||London EC1N 2HR|
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## AT **St John of Jerusalem with Christ Church South Hackney**
## **(A Parochial Church Council registered as a charity, number: 1134256)**
## **Trustees' Report**
## **for the year ended 31 December 2022**
The Trustees of St John of Jerusalem with Christ Church South Hackney present their report together with the financial statements for the year ended 31 December 2022.
## **Reference and administrative information**
St John of Jerusalem Church is situated in South Hackney, London. It is part of the Stepney Episcopal Area in the Church of England Diocese of London. The address of the church is: St John of Jerusalem, Lauriston Road, London, E9 7EY. The correspondence address is: The Rectory, 9 Church Crescent, London, E9 7DH.
The Parochial Church Council of the Ecclesiastical Parish of St John of Jerusalem with Christ Church, South Hackney became a registered charity on 11 February 2010, number 1134256.
PCC members who have served from 1 January 2022 until the date this report was approved are:
|Incumbent:|The Revd Andrew Wilson|Chair|
|---|---|---|
|Assistant Curate:|The Revd Shana Maloney||
|Wardens:|William Boateng||
||Elizabeth Taylor||
|Representatives on the Deanery Synod:|Basil Weekes||
||Lesley Milner||
|Elected members:|Maria Barker||
||John De La Cruz|Secretary (Until APCM - 3 April 2022)|
||Paulette Francis-Ingrarm|(Until APCM - 3 April 2022)|
||Mark Griffiths||
||Geraldine Harris||
||Robin Hopkins|Vice Chair (Until APCM - 3 April 2022)|
||Helen Johnston|Vice Chair (From 16 June 2022)|
||Dr Julie Leeming|Treasurer|
||Roger Makanjuola||
||Shirley Miekle|(Until APCM - 3 April 2022)|
||Laura Pearson|Secretary (From 16 June 2022)|
||Jeremy Worman||
|Co-opted|Niul Dillon Hatcher|(From 16 June 2022)|
## **Structure, governance and management**
The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC for 3 years. 12 members are generally elected.
The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council Powers Measure. It is responsible for implementing policies and strategies which have been approved by the PCC and progressing organisational objectives. It meets approximately every second month (with a break over the summer period) and receives financial and operational reports.
The PCC has a Standing Committee which meets between PCC meetings.
## **Objectives and activities**
St John of Jerusalem's PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The charitable objectives of St John of Jerusalem are to serve the social, pastoral and spiritual needs of all those who live in the parish of South Hackney.
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## AT **St John of Jerusalem with Christ Church South Hackney**
## **(A Parochial Church Council registered as a charity, number: 1134256)**
## **Trustees' Report**
## **for the year ended 31 December 2022**
## **Achievements and performance**
## _Electoral Roll_
In March 2022 there were 106 people on the church’s Electoral Roll.
## _Review of the year_
Important to note that much of the work of the church is hidden from public view – the pastoral support exercised by church members and the clergy for congregation members and individuals in the wider community, the visiting of those who are unwell at home and in hospital, work to support individuals in times of crisis. That work continued throughout 2022. What is below is the more public work of the church:
- l Worship continued throughout the year: Morning and Evening Prayer most days of the year, worship on Sunday morning and afternoon, a mid-week Friday Eucharist, the celebration of the festivals of the church, Communion taken to those who could not get to church. We continued to record our Sunday worship on video during 2022, editing it and putting it out on YouTube and Facebook for those who could not get to church.
- l The work of our Junior Church continued throughout the year and was supplemented by an active Youth Group which met regularly, sometimes after church on a Sunday, sometimes on other days. There were regular youth services throughout the year with the church’s young people taking the lead with the readings and the welcome.
- l Music continued to be a key part of church life, led by Director of Music Victoria Hay. There was a rich programme of music at services, mid-week at ‘Happy Singers’ (an ‘open to all’ singing group on a Wednesday evening), and on all sorts of other occasions during the year.
- l Pat Johnson and Basil Weekes, both members of the congregation, continued their work as Pastoral Assistants - assisting with the pastoral work of the church in the parish, taking people Communion and visiting them at home.
- l The Prayer for Healing group, led by the Revd Doug Hiza, continued throughout the year – leading Prayers for Healing services once a quarter, offering individual prayer with people at the end of every Sunday service, and meeting regularly together to pray, reflect and prepare for those services.
- l Throughout the year, the church link with its church primary school continued as strong as ever. The Revd Andrew Wilson and the Revd Shana Maloney took it in turns to take assembly every Friday and the school came into church for all the major festivals. The Rector and congregation member Niul Dillon Hatcher are also school governors.
- l Some church members continued their involvement with the ‘Hackney Night Shelter’ (www.hwns.org.uk) now in a single centre (rather than moving round different churches, as it had done before).
- l The Rector continued his work as Area Dean of Hackney throughout 2022 (a role he began on 18 July 2020).
- l A group of church members continued to be involved in: the 'South Hackney Parochial Charity' which gives grants to local projects; the ‘Hackney Parish Almshouse Charity’ which manages two almshouses within the parish (Norris and Mongers), and one in London Fields (Dr Spurstowe); and the ‘South Hackney Parochial School Charity’ (which supports the work of St John of Jerusalem Primary School).
- l In September 2021 Liz Taylor gathered a new gardening group for the first time – to work in the churchyard, on its maintenance and development. The group continued their work in 2022.
- l The Week of Christian Unity was organised in South Hackney 18-25 Jan 2022. St John of Jerusalem joined with Hackney Methodist Church, Frampton Park Baptist Church, Hampden Chapel (Assemblies of God), the Salvation Army on Mare Street, St Michael & All Angels London Fields and St Luke’s Homerton - attending one another’s services and building up ecumenical relationships.
- l The church newsletter (launched in February 2021) continued to be produced throughout 2022. Liz Taylor and the Revd Shana Maloney were the driving force behind this great project, assisted by other members of the congregation.
- l The Lent course of 2022 was a great success. It was led by the Revd Shana Maloney using Bishop Rose Hudson-Wilkin’s ‘The Room Where It Happens: A Lent course for groups or individuals based on the musical Hamilton’. The group was joined by church members from St Michael & All Angels, London Fields.
- l The church hosted the wonderful Hackney Night Shelter’s ‘A Song for a Shelter’ with Tom Odell & special guests on 22 January 2022 which raised some £10,000 in one evening for the Night Shelter.
- l The St John of Jerusalem Festival Chorus rehearsed and performed in the church throughout the year. Their concerts this year were: 10 April 2022: Purcell – Funeral Music of Queen Mary; Schütz - ‘Die Sieben Wrote Jesu am Kreuz’; J S Bach - ‘Easter Oratorio’ and 4 Dec 2022: 25th Anniversary Concert, Candlelit Handel’s “Messiah” (introduced by former Rector James Funnell, who founded the choir).
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AT **St John of Jerusalem with Christ Church South Hackney (A Parochial Church Council registered as a charity, number: 1134256)**
## **Trustees' Report**
## **for the year ended 31 December 2022**
- l Zoë Kundu’s Wyatt Sinfonia concerts this year were – 2 Jan 2022: (a concert in aid of the Organ Appeal) Beethoven’s Ninth (involving a ‘Come & Sing’ chorus); Hummel – Premium Overture in Bb; Neruda – Trumpet Concerto, and 8 April 2022: Strauss - ‘Four Last Songs’; Debussy - ‘La Mer’; Augusta Holmès - ‘Irlande’; Benedict - ‘The Lily of Killarney Overture’; David Önaç - ‘From Different Places’.
- l Victoria Park Singers’ concerts this year were: 30 March 2022: ‘In the Gold of Day’ and Nov 8 2022 – ‘Wonderful Christmas Time’.
- l The Revd Shana Maloney organised a great gospel concert on 29 May 2022 bringing together St John of Jerusalem Church, St James Clapton and Frampton Park Baptist Church.
- l 16 July 2022 saw a lovely Summer Recital by Susan Crocker, Victoria Hay & the Happy Singers. Proceeds were split between fundraising for Emilia Crocker Griffiths (raising money to attend the World Scout Jamboree in Korea) and the church organ fund.
- l Bach to Baby (bachtobaby.com), a project established to allow very young children to hear classical music, continued to use the church throughout the year.
- l At the church’s Patronal Festival 2022 the preacher was the Revd Deacon Gill Newman, former curate in the parish and now a hospital chaplain in Harlow. The day Gill finished her curacy in the parish Covid restrictions were still in place. This was an opportunity to say thank you to her in person and to enjoy her company once again.
- l The funeral of former Rector Fr Evan Jones was held in the church on 14 Feb 2022. The funeral of congregation member Victoria Hazeley took place on 18 May 2022, and the funeral of congregation member Stan Kent took place in church on 9 Dec 2022. 22 Nov 2022 saw the funeral in church of Yvonne MacCallum, a much loved member of the Festival Chorus family. All wonderful people. May they rest in peace, and rise in glory.
- l Her Majesty Queen Elizabeth II died on 8 September 2022. The church was opened in the days following for people to light candles and sign a memorial book. Her Majesty’s life was honoured during Sunday worship on the two Sundays following and at a special Evening Prayer on 18 Sept 2022, the eve of her state funeral. May she also rest in peace, and rise in glory.
- l In September 2022 the church started working with Tatiana von Preussen and her team at vPPR (vppr.co.uk) to take forward plans to redevelop the church interior (focusing on disabled access to the front step, the two transepts, toilets, a kitchen, heating and lighting). The church building committee worked in earnest with vPPR for the remainder of the year (and into 2023) to take forward the project.
- l Arianna Burke, Fabian Crocker Griffiths, Thomas Griffiths, Perry Murphy and Ananda Pellerin were confirmed by the Bishop of Stepney in St Paul’s Cathedral on 5 Nov 2022.
- l The Advent discussion group 2022 focused on ‘Mary in Art’, ‘Mary in Politics’ and ‘Mary in Poetry’.
- l Fundraising took place during the year for: Christian Aid, Hackney Foodbank, the Victoria & Wick Wards Heat Exchange, The Red Cross Ukraine Appeal.
- l Black History Month in October 2022 was marked with a series of sermons which combined reflections on the readings of the day with a celebration of black history.
- l The church marked Safeguarding Sunday on 6 November 2022, a worthwhile first for the community.
- l It was a great pleasure to have Vera Preedy (now the Revd) on placement in the church in November 2022 as part of her ordination preparation. Vera was ordained Deacon on 3 Dec 2022 at St Luke’s, Homerton Terrace.
- l 2021’s big December fundraising event was a ‘Hymnathon’, in 2022 it was a ‘Carolathon’ (on 10 Dec 2022). Director of Music Victoria Hay and an amazing rota of visiting organists accompanied groups of carol singers throughout the day, and there were wonderful refreshments and stalls at the back of church. People sponsored individual carols and musicians.
- l The Parish Carol Service took place on 18 December 2022. The theme was ‘The Prince of Peace’. Money was raised for the ‘Victoria & Wick Wards Heat Exchange’ and ‘The Red Cross Ukraine Appeal’. Cllr Penny Wrout spoke about the Heat Exchange in the service and Katya Dovzhenko spoke about the war in Ukraine and her own experience of coming to the UK from Ukraine.
- l The New Year was seen in with a Watch Night Service at 11pm on New Year’s Eve.
## _**Overseas Fundraising:**_
Support for overseas projects was focused on the Delhi Brotherhood and their projects in Delhi, the Red Cross Ukraine appeal and the work of Christian Aid throughout the world.
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## AT **St John of Jerusalem with Christ Church South Hackney**
## **(A Parochial Church Council registered as a charity, number: 1134256)**
## **Trustees' Report**
## **for the year ended 31 December 2022**
## _**Church Governance:**_
The full PCC met six times during the year. Other committees (eg the Building Committee) met between meetings and reports of their meetings were received by the PCC and discussed when necessary.
## **Public Benefit**
St John of Jerusalem with Christ Church, South Hackney benefits the public by way of: regular worship that is open to all; the provision of sacred space for personal prayer and contemplation; pastoral work (including the visiting of the sick and the bereaved, many of whom are not church members); teaching Christianity through sermons, courses and small groups; taking school assemblies; promoting the whole mission of the church through its assistance to older people, parents and children; and supporting charities in the UK and overseas.
## **Financial Review**
Total receipts for the year are £196,896 (2021: £67,851) and are detailed in the financial statements.
The total expenditure for the year is £99,366 (2021: £79,219).
Planned giving, collections and donations remain high at £165,618 (2021: £54,934) and include: very generous donations of £100,000 towards the building project, a £10,000 discretionary fund, and monies towards the organ appeal and a number of charities supported by the Church.
Further, £2,000 was received from the South Hackney Parochial Charity for a Minister’s discretionary fund to assist those in need, and the Diocese provided an energy grant of £2,641 towards the cost of heating and lighting.
Gift aid (shown as Income Tax recoverable) was claimed for years 2020 and 2021, amounting to just over £15,000.
Trading activities decreased by just over £1,000 to £6,062 in 2022, with almost £2,000 being raised from the Carolathon and £2,100 income from hire.
Missionary and charitable giving continues to support the British Red Cross Ukraine appeal, Médecins Sans Frontières, Hackney Foodbank, Hackney Quest, Hackney Night Shelter, Water Aid, the Delhi Brotherhood, the local school via a Christmas School Support Project and people in need via a fuel and assistance fund.
During the year, the full contribution of £45,050 was made to the Diocese of London ‘Common Fund’. The Common Fund provides clergy stipend and housing costs and contributes to the running costs of the Diocese and the national church.
The Church running expenses increased by just over £1,000 (5%) and the Church maintenance more than doubled in 2021, at £5,199. The former includes costs for: heat and light, organist, insurance, water and flowers; and the latter includes costs for repairs to drains, heaters and electrics.
The expenditure for major repairs was £9,663 (2021: £1,591).
## **Reserves Policy**
In September 2012 the PCC agreed that it would always hold in its account six months’ worth of ordinary expenditure.
## **Independent Examiner**
The Independent Examiner, Anthony Armstrong FCA of Armstrong & Co, Chartered Accountants and Statutory Auditors, has indicated his willingness to be proposed for re-appointment.
The financial statements were approved by the Board of Trustees on 26 March 2023 and signed on its behalf by:
**The Revd Andrew Wilson PCC Chairman, Trustee**
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**(A Parochial Church Council registered as a charity, number: 1134256)**
## AT **St John of Jerusalem with Christ Church South Hackney**
## **Statement of Trustees' Responsibilities for the year ended 31 December 2022**
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The trustees are required by law to prepare financial statements for each financial period which give a true and fair view of the financial activities of the charity and of its financial position at the end of that period. In preparing those financial statements the trustees are required to:
- a) Select suitable accounting policies and apply them consistently;
- b) Observe the methods and principles in the Charities SORP;
- c) Make judgements and estimates that are reasonable and prudent;
- d) Follow applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the accounts;
- e) Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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**(A Parochial Church Council registered as a charity, number: 1134256)**
## AT **St John of Jerusalem with Christ Church South Hackney**
## **Independent Examiner's Report to the Parochial Church Council of St John of Jerusalem with Christ Church South Hackney**
I report on the accounts of St John of Jerusalem with Christ Church South Hackney for the period from 1 January 2022 to 31 December 2022 set out on pages 10 to 19. My report is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and the Charities Act 2011 ( 'the 2011 Act' ).
This report is made solely to the members of the PCC as a body in accordance with section 145 of the 2011 Act and regulations made under section 154 of that Act. My examination has been undertaken so that I might state to the PCC members those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the PCC and its members as a body, for my examination, for this report, or for the opinions I have formed.
## **Respective responsibilities of trustees and examiner**
As described on page 8, as PCC members you are responsible for the preparation of the accounts, and you consider that an audit is not required for this year under the Regulations or under section 144(2) of the 2011 Act and that an independent examination is needed.
It is my responsibility to:
- a) examine the accounts under section 145 of the 2011 Act;
- b) to follow the procedures laid down in the General Direction given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- c) to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Church Council concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- l the accounting records were not kept in accordance with section 130 of the 2011 Act; or l the accounts did not accord with the accounting records; or
- l the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Anthony Armstrong FCA **of Armstrong & Co** _Chartered Accountants & Statutory Auditor_
**4a Printing House Yard Hackney Road London E2 7PR**
**Dated: 26 March 2023**
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## **St John of Jerusalem with Christ Church South Hackney**
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **Statement of Financial Activities for the year ended 31 December 2022**
|**Notes**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
**Net income(expenditure) and movement in**
**funds**
**Transfers between funds**
16
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
12
**Total funds carried forward**
12|||**2022**
**2021**
**Total Funds**
**Total Funds**
£
£
185,495
56,934
6,062
7,323
5,339
4,944
**196,896**
**69,201**
2,133
1,706
97,233
77,513
**99,366**
**79,219**
97,530
(10,018)
-
-
**97,530**
**(10,018)**
270,250
280,268
**367,780**
**270,250**|
|---|---|---|---|
||**Unrestricted**
~~**Funds**~~|**Restricted**
~~**Funds**~~||
||£
76,641
6,062
244|£
108,854
-
5,095
**113,949**
-
20,369
**20,369**
93,580
372
**93,952**
89,256
**183,208**||
||**82,947**|||
||2,133
76,864|||
||**78,997**|||
||3,950
(372)|||
||**3,578**
180,994|||
||**184,572**|||
The accompanying accounting policies and notes form an integral part of these financial statements.
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## **St John of Jerusalem with Christ Church South Hackney**
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **Statement of Financial Position as at 31 December 2022**
|**Notes**
**Fixed assets:**
Tangible assets
10
**Total fixed assets**
**Current assets:**
Cash at bank and In hand
11
**Total current assets**
11
**Net current assets or liabilities**
**Total net assets**
**The funds of the charity:**
Restricted funds
14
Unrestricted funds
12
**Total charity funds**
12
**Creditors: amounts falling due within one year**|£
£
£
£
791
1,055
791
1,055
376,952
271,742
376,952
271,742
9,963
2,547
366,989
269,195
367,780
270,250
183,208
89,256
184,572
180,994
367,780
270,250
**31 December 2022**
**31 December 2021**|£
£
£
£
791
1,055
791
1,055
376,952
271,742
376,952
271,742
9,963
2,547
366,989
269,195
367,780
270,250
183,208
89,256
184,572
180,994
367,780
270,250
**31 December 2022**
**31 December 2021**|
|---|---|---|
||£
376,952
376,952
9,963|£
1,055|
|||1,055
269,195|
|||270,250|
|||89,256
180,994|
|||270,250|
## **Approved by the PCC on 26 March 2023 and signed on their behalf by:**
|**Dr Julie Leeming**
**PCC Treasurer, Trustee**|**Laura Pearson**
**PCC Secretary, Trustee**|
|---|---|
## _**The notes on pages 13 to 19 form part of these accounts.**_
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## **St John of Jerusalem with Christ Church South Hackney**
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **Statement of Cash Flows for the year ended 31 December 2022**
|**Notes**
**Cash flows from operating activities:**
Net cash provided by (used in) operating activities
**1**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
**Net cash provided by (used in) investing activities**
**Change in cash and cash equivalents in the reporting period**
**Cash and cash equivalents at the beginning of the reporting period**
**2**
**Cash and cash equivalents at the end of the reporting period**
**2**
**Notes to Cash Flow Statement**
**1**
**Adjustments for:**
Depreciation charges
Dividends, interest and rents from investments
Increase/(decrease) in creditors
**Net cash provided by (used in) operating activities**
**2**
**Analysis of cash and cash equivalents**
Cash in hand
**Total cash and cash equivalents**
**Reconciliation of net income/(expenditure) to net cash flow from**
**operating activities**
Net income/(expenditure) for the reporting period (as per the statement of financial
activities)|**2022**
£
99,871
5,339
5,339
105,210
271,742
**376,952**
**2022**
£
97,530
264
(5,339)
7,416
**99,871**
**2022**
£
376,952
**376,952**|**2021**
£
(16,639)|
|---|---|---|
|||4,943|
|||4,943|
|||(11,696)
283,438|
|||**271,742**|
|||**2021**
£
(10,018)
353
(4,943)
(2,032)|
|||**(16,639)**|
|||**2021**
£
271,742|
|||**271,742**|
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Page 12 of 19
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **St John of Jerusalem with Christ Church South Hackney**
## **Accounting Policies for the year ended 31 December 2022**
## **1 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with:
- a) 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 2015) - (Charities SORP FRS 102);
- b) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (August 2014) c) the Charities Act 2011.
## **Public benefit entity**
The charity meets the defination of a public benefit entity under FRS 102.
## **Going concern**
There are no material uncertainties about the charity's ability to continue and accordingly the accounts have been prepared on a going concern basis.
## **Income recognition**
Voluntary income and donations (including legacies) are accounted for once the PCC has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.
The income from trading activities includes rental income from the letting of church premises and freehold land and buildings which is accounted for when earned. It is shown gross, with the associated costs included in fundraising costs.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## **Expenditure recognition**
Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The PCC is not registered for VAT and accordingly expenditure includes VAT where appropriate.
Expenditure included in Raising Funds includes amounts incurred in obtaining grants and other donations and property maintenance costs.
Charitable expenditure includes those costs expended in fulfilling the PCC’s principal objects, as outlined in the Report of the PCC. These include grants payable, governance costs and an apportionment of support costs.
- Grants payable are payments made to third parties in furtherance of the PCC’s objects. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the PCC.
- Governance costs comprise all costs involving the public accountability of the PCC and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees.
- Rentals under operating leases are charged as incurred over the term of the lease.
## **Restricted Funds**
Restricted funds are to be used for specified purposes as laid down by the funder. Direct and support expenditure which meets these criteria are identified to the fund together with a fair allocation of other costs.
## **Unrestricted Funds**
Unrestricted funds are funds received which have no restrictions placed on their use and are available as general funds.
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Page 13 of 19
## **St John of Jerusalem with Christ Church South Hackney**
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **Accounting Policies**
## **for the year ended 31 December 2022**
## **Tangible Fixed Assets**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance
## _Consecrated Property and Moveable Church Furnishings_
Consecrated land and benefice property such as the church building and vicarage is excluded from the accounts in accordance with s10 of the Charities Act 2011. Moveable church contents are held by the vicar and churchwardens on special trust for the PCC and require a faculty for disposal are accounted as inalienable property unless consecrated. All expenditure incurred on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is expensed within the Statement of Financial Activities.
## **Investments**
Investments are shown in the balance sheet at closing market value. Surpluses or defecits on valuation are credited or charged to the SOFA.
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**(A Parochial Church Council registered as a charity, number: 1134256)**
**for the year ended 31 December 2022**
## F **St John of Jerusalem with Christ Church South Hackney**
## **Notes to the Accounts**
## **1 Incoming resources**
The incoming resources and surplus are attributable to the principal activities of the charity.
## **2 Net incoming resources**
||||||
|---|---|---|---|---|
|**Net incoming resources**
_Net incoming resources are stated after charging:_
Independent Examiners fees - Independent Examination services
Depreciation - owned assets
**Income from donations and legacies**
Planned giving
Collections at all services
Sundry donations and appeals
Income tax recoverable
South Hackney Minister's Discretionary fund
LDF energy grant|**Unrestricted**
£
38,642
6,754
13,368
15,236
-
2,641
76,641|**Restricted**
£
-
617
106,237
-
2,000
-
108,854|**2022**
£
1,200
264
**2022**
**Total**
£
38,642
7,371
119,605
15,236
2,000
2,641
185,495|**2021**
£
1,200
353|
|||||**2021**
**Total**
£
37,717
7,534
9,683
-
2,000
-|
|||||56,934|
## **3 Income from donations and legacies**
|**4**
**Income from other trading activities**
Fundraising activities
Church Hall lettings
Fees from weddings
Assigned fees|**Unrestricted**
£
1,990
2,100
829
1,143
6,062|**Restricted**
£
-
-
-
-
-|**2022**
**2021**
**Total**
**Total**
£
£
1,990
2,774
2,100
1,930
829
1,160
1,143
1,459
6,062
7,323|
|---|---|---|---|
|**5**
**Income from investments**
Investment income
**6**
**Expenditure on raising funds**
Assigned fees
Stewardship costs - envelopes
Fundraising activities
**7**
**Expenditure on charitable activities**
Missionary and charitable giving
London Diocese Fund (Common Fund)
Church running expenses
Church maintenance
Depreciation charge
Ordination collection
Major repairs
Leaving gifts
Bank charges
Independent examiner's fees|**Unrestricted**
£
244
244
**Unrestricted**
£
1,284
267
582
2,133
**Unrestricted**
£
68
45,050
24,851
5,199
264
-
-
-
232
1,200
76,864|**Restricted**
£
5,095
5,095
**Restricted**
£
-
-
-
-
**Restricted**
£
9,205
-
1,123
-
-
57
9,663
321
-
-
20,369|**2022**
**Total**
£
5,339
5,339
**2022**
**Total**
£
1,284
267
582
2,133
**2022**
**Total**
£
9,273
45,050
25,974
5,199
264
57
9,663
321
232
1,200
97,233|**2021**
**Total**
£
4,944|
|---|---|---|---|---|
|||||4,944|
|||||**2021**
**Total**
£
1,623
83
-|
|||||1,706|
|||||**2021**
**Total**
£
3,012
43,550
24,803
2,264
353
198
1,591
527
15
1,200|
|||||77,513|
Page 15
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Page 15 of 19
## F **St John of Jerusalem with Christ Church South Hackney**
**(A Parochial Church Council registered as a charity, number: 1134256)**
## **Notes to the Accounts**
## **for the year ended 31 December 2022**
## **8 Staff costs**
|**Staff costs**
Staff salaries|**2022**
**2021**
£
£
Nil
Nil
-
-|
|---|---|
No remuneration was paid to any Trustee or their associates for services as a trustee during the year ended 31 December 2022 nor to 31 December 2021.
## **9 Trust Funds**
The Church is entitled to the income from two permanent endowed trust funds controlled and maintained by the London Diocese. In accordance with trust law these funds are accounted for and included in the accounts of the London Diocese and are not included in the accounts of the PCC. The restrictions on the funds require the income to be used for ecclesiastical purposes in the parish and for the repair of the fabric of the parish church respectively.
Due to a financial policy change by the London Diocese, starting in 2012, income from the funds is passed to the Church as it arises. During 2022 the income amounted to £5,095 (2021: £4,928).
|**10**
**11**
**12**
**13**|**Tangible fixed assets**
**Tangible 1**
£
**Cost**
As at 1 January 2022
-
As at 31 December 2022
-
**Depreciation**
As at 1 January 2022
-
Charge for the year
-
As at 31 December 2022
-
**Net book value**
As at 31 December 2022
-
As at 31 December 2021
-
**Creditors: amounts falling due within one year**
Accruals
**The funds of the charity: current period**
_Restricted funds_
Restricted income funds
_Unrestricted funds_
General funds
**The funds of the charity: prior period**
_Restricted funds_
Restricted income funds
_Unrestricted funds_
General funds|**Tangible 2**
£
-
-
-
-
-
-
-
**Opening**
**balance**
£
89,256
180,994
270,250
**Opening**
**balance**
£
79,635
200,633
280,268|**Tangible 3**
£
-
-
-
-
-
-
-
**Resources**
**arising**
£
113,950
82,947
196,897
**Resources**
**arising**
£
15,772
53,428
69,200|**Furniture &**
**fittings**
£
-
-
-
-
-
-
-
**Resources**
**utilised**
£
(20,370)
(78,997)
(99,367)
**Resources**
**utilised**
£
(5,614)
(73,604)
(79,218)|**Office**
**equipment**
£
5,393
5,393
4,338
264
4,602
791
1,055
**2022**
£
9,963
9,963
**Other**
**movements**
£
372
(372)
-
**Other**
**movements**
£
(537)
537
-|**Total**
£
5,393|
|---|---|---|---|---|---|---|
|||||||5,393|
|||||||4,338
264|
|||||||4,602|
|||||||791|
|||||||1,055|
|||||||**2021**
£
2,547|
|||||||2,547|
|||||||**Closing**
**balance**
£
183,208
184,572|
|||||||367,780|
|||||||**Closing**
**balance**
£
89,256
180,994|
|||||||270,250|
Page 16
Document Ref: WDNUT-TMRNU-ZMFUT-AX2TA
Page 16 of 19
## F **St John of Jerusalem with Christ Church South Hackney**
## **(A Parochial Church Council registered as a charity, number: 1134256)**
## **Notes to the Accounts**
## **for the year ended 31 December 2022**
|**14**
**Restricted funds: current period**
Rector's 'Study Leave'
British Red Cross Society
Building fund
Bridge The Gap - Families In Need
Donation to set up a children's choir
Delhi Brotherhood
Hackney Foodbank
Fabric fund
Fuel Poverty fund
Flowers
Gill Newman's Leaving Collection
Hackney Quest
Hackney Night Shelter
Koach Parenting
Medecins Sans Frontieres
Organ Appeal
Ordination gift Collections
Rector's discretionary fund
Christmas School Support Project
South Hackney Minister's fund
Exterior repairs fund
WaterAid
**15**
**Restricted funds: prior period**
Rector's 'Study Leave'
British Red Cross Society
Bridge The Gap - Families In Need
Christian Aid
Donation to set up a children's choir
Delhi Brotherhood
Fabric fund
Fuel Poverty fund
Flowers
Gill Newman's Leaving Collection
Hasag collection
Hackney Food Bank
Homerton Neo Natal
Hackney Night Shelter
Manuela Schmucki's Leaving Collection
Myeloma UK
Organ Appeal
Ordination gift Collections
Rector's discretionary fund
South Hackney Minister's fund
Exterior repairs fund
WaterAid
Womankind|**Opening**
**balance**
£
121
-
-
7
4,000
1,657
-
38,593
1,100
-
200
-
311
-
-
15,869
57
16,342
-
3,947
7,052
-
89,256
**Opening**
**balance**
£
121
-
-
-
-
957
33,665
-
-
165
-
-
99
-
-
156
15,785
-
16,342
3,016
8,643
530
156
79,635|**Incoming**
**resources**
£
-
240
100,000
-
-
288
101
5,095
25
343
-
105
567
529
754
798
-
-
3,000
2,000
-
105
113,950
**Incoming**
**resources**
£
-
76
1,000
95
4,000
700
4,928
1,100
220
200
205
129
-
311
255
-
300
255
-
2,000
-
-
-
15,772|**Resources**
**expended**
£
121
215
9,663
-
-
1,657
-
-
1,125
715
200
105
319
529
754
408
57
-
3,000
1,397
-
105
20,370
**Resources**
**expended**
£
-
76
179
95
-
-
-
-
389
165
205
129
99
-
362
156
216
198
-
1,069
1,591
530
156
5,614|**Transfers &**
**adjustments**
£
-
-
-
-
-
-
-
-
-
372
-
-
-
-
-
-
-
-
-
-
-
-
372
**Transfers &**
**adjustments**
£
-
-
(814)
-
-
-
-
-
169
-
-
-
-
-
107
-
-
-
-
-
-
-
-
(537)|**Closing**
**balance**
£
-
25
90,337
7
4,000
288
101
43,688
-
-
-
-
559
-
-
16,259
-
16,342
-
4,550
7,052
-|
|---|---|---|---|---|---|
||||||183,208|
||||||**Closing**
**balance**
£
121
-
7
-
4,000
1,657
38,593
1,100
-
200
-
-
-
311
-
-
15,869
57
16,342
3,947
7,052
-
-|
||||||89,256|
Page 17
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F **St John of Jerusalem with Christ Church South Hackney (A Parochial Church Council registered as a charity, number: 1134256)**
## **Notes to the Accounts**
## **for the year ended 31 December 2022**
## **Restricted funds (continued)**
Projects financed by restricted funds are supported by unrestricted funding where necessary. This occurs where the funding is in arrears or the incidence of expenditure on the project occurs disproportionately at the beginning of the project compared to the income flows. Where restricted projects end the year with a deficit, this is met by after year-end restricted income or transfers from unrestricted funds.
|from unrestricted funds.||
|---|---|
|**Rector's 'Study Leave'**|A donation bythe PCC to the Rector to helpfund his StudyLeave.|
|**British Red Cross Society**|Collection for Ukraine Appeal.|
|**Building fund**|Project to improve the church as aplace of worshipand its communityfacilities.|
|**Bridge The Gap - Families In**
**Need**|Local organisation combatting digital and educational inequality in Hackney.|
|**Donation to set up a children's**
**choir**|Funds towards setting up a children's choir.|
|**Delhi Brotherhood**|Servingthepoor in Delhi through educational,vocational and health careprojects.|
|**Hackney Foodbank**|Supporting people who are in crisis or trapped in poverty with emergency food parcels and
connecting them with local organisations which can offer further support.|
|**Fabric fund**|For the repair and restoration of the Parish Church.|
|**Fuel Poverty fund**|Funds to assist those strugglingwith their fuel bills.|
|**Flowers**|Collection for flowers in the church.|
|**Gill Newman's Leaving**
**Collection**|Leaving collection for The Revd Deacon Gill Newman.|
|**Hackney Quest**|Gives support to young people, families and members of the community to pursue their
aspirations and deal positively with life's challenges.|
|**Hackney Night Shelter**|Christmas collection for local charity providing routes out of homelessness.|
|**Koach Parenting**|A Hackney-based charity aiming to empower parents to improve relationships with their
children.|
|**Organ Appeal**|Fundraisingtowards a new organ for the church.|
|**Ordination gift Collections**|Collections for Manuela Schmucki (ordained Deacon) and Shana Maloney (ordained Priest).|
|**Rector's discretionary fund**|Forgrants to assistpeople at the Rector’s discretion.|
|**Christmas School Support**
**Project**|Supporting low-income families with food vouchers at Christmas (so that money saved on
food can go towards utility bills and other costs).|
|**South Hackney Minister's fund**|From the South HackneyParochial Charity, to be used at the Rector’s discretion.|
|**Exterior repairs fund**|Funds for the repairs to the buildingand associated works.|
|**WaterAid**|Charityaimingto bringclean water and decent toilets topeople around the world.|
|**16**
**Transfers between funds: current period**
General to restricted
**17**
**Transfers between funds: prior period**
General to restricted
**18**
**Net assets attributable to funds: current period**
Tangible fixed assets
Current assets
Current liabilities
Net assets represented by funds|**General**
**funds**
(372)
(372)
**General**
**funds**
537
537
**General**
**funds**
791
193,744
(9,963)
184,572|**Designated**
**funds**
-
**Designated**
**funds**
-
**Designated**
**funds**
£
-
-
-
-|**Restricted**
**funds**
372
372
**Restricted**
**funds**
(537)
(537)
**Restricted**
**funds**
£
-
183,208
-
183,208|**Endowment**
**funds**
-
-
**Endowment**
**funds**
-
-
**Endowment**
**funds**
£
-
-
-
-|**Total**
-|
|---|---|---|---|---|---|
||||||-|
||||||**Total**
-|
||||||-|
||||||**Total**
£
791
376,952
(9,963)|
||||||367,780|
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Page 18 of 19
## F **St John of Jerusalem with Christ Church South Hackney**
## **(A Parochial Church Council registered as a charity, number: 1134256)**
## **Notes to the Accounts**
## **for the year ended 31 December 2022**
|**19**
**Net assets attributable to funds: prior period**
Tangible fixed assets
Current assets
Current liabilities
Net assets represented by funds|**General**
**funds**
1,055
182,488
(2,549)
180,994|**Designated**
**funds**
£
-
-
-
-|**Restricted**
**funds**
£
-
89,256
-
89,256|**Endowment**
**funds**
£
-
-
-
-|**Total**
£
1,055
271,744
(2,549)|
|---|---|---|---|---|---|
||||||270,250|
## **20 Taxation**
The PCC is a registered charity. Accordingly, it is exempt from taxation in respect of income and capital gains to the extent that these are applied to its charitable objects.
## **21 Post balance sheet events**
There were no significant post balance sheet events.
## **22 Contingent liabilities**
The charity had no material contingent liabilities at 31 December 2022 nor at 31 December 2021.
## **23 Related parties**
During the year the members of the PCC and their related parties made aggregate donations of £15,914 (2021: £16,856).
## **24 Gifts in kind and volunteers**
During the year the charity benefited from unpaid work performed by volunteers.
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