2023-12-31-accounts

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 2023

(A Parochial Church Council registered as a charity, number: 1134256)

Index to the Financial Statements for the year ended 31 December 2023

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

Page 2

(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 2023

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

Page 3

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 2023

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 2023.

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 2023 until the date this report was approved are:

Incumbent:	The Revd Andrew Wilson	Chair
Assistant Curate:	The Revd Shana Maloney	(Until 1 October 2023)
Wardens:	William Boateng
	Elizabeth Taylor
Representatives on the Deanery Synod:	Basil Weekes
	Lesley Milner	(Until APCM – 26 March 2023)
	Simon Holden	(From APCM - 26 March 2023)
Elected members:	Maria Barker	(Until APCM – 26 March 2023)
	Anna Dalton	(From APCM – 26 March 2023)
	Niul Dillon Hatcher	(From APCM – 26 March 2023)
	Mark Griffiths	(Vice Chair from 5 October 2023)
	Geraldine Harris	(Until APCM – 26 March 2023)
	Naomi Hiscock	(From APCM – 26 March 2023)
	Helen Johnston	(Vice Chair & member until APCM – 26 March 2023)
	Dr Julie Leeming	Treasurer
	Roger Makanjuola	(Until APCM – 26 March 2023)
	Caroline Morey	(From APCM – 26 March 2023)
	James Murphy	(From APCM – 26 March 2023)
	Laura Pearson	Secretary
	Jeremy Worman
Co-opted	Niul Dillon Hatcher	(Until APCM – 26 March 2023)

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.

Page 4

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 2023

Achievements and performance

Electoral Roll

In March 2023 there were 121 people on the church’s Electoral Roll.

Review of the year

Important to note that much of the church’s most important work 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 2023. What is below is the more public work of the church:

• l Worship continued throughout the year: Morning and Evening Prayer said in church most days of the year, worship on Sunday mornings and afternoons, a mid-week Friday Eucharist, the celebration of the festivals of the church, Communion taken to those unable to 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 all age 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 (until her retirement from the post and return to Australia in July 2023). A range of concerts took place in church throughout 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 (St John of Jerusalem Primary School) continued as strong as ever. The Revd Andrew Wilson and the Revd Shana Maloney (until the end of her curacy on 1 October 2023) took it in turns to take assembly every Friday and the school came into church for all the major festivals. The Rector and congregation members Niul Dillon Hatcher and Alison Hill are also school governors.

• l Some church members continued their involvement with the ‘Hackney Night Shelter’ (www.hwns.org.uk).

• l The Rector continued his work as Area Dean of Hackney throughout 2023 (a role he began on 18 July 2020).

• l The Revd Shana Maloney’s curacy, which had started in 2020 (licensed as a Lay Worker, 28 June; Ordained Deacon, 26 September; Ordained Priest, 19 June 2021) came to an end on 1 October 2023, with her appointment as Priest-in-Charge of St James’, Clapton.

• l The Rector (the Revd Andrew Wilson) was installed as a Prebendary of St Paul’s Cathedral on 28 May 2023.

• 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 The Week of Christian Unity was organised in South Hackney 18-25 Jan 2023. 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 (Anglican), St Mary of Eton Hackney Wick (Anglican) - attending one another’s services and building up ecumenical relationships.

• l The church newsletter (launched in February 2021) continued to be produced throughout 2023.

• l The Lent course of 2023 was an ecumenical joint-enterprise, focusing on different forms of prayer. Sessions took place at St John of Jerusalem, Frampton Park Baptist Church, Hampden Chapel (Assemblies of God), the Salvation Army on Mare Street, and St Michael & All Angels London Fields (Anglican).

• l The church hosted the wonderful Hackney Night Shelter’s ‘A Song for a Shelter’ with Tom Odell & special guests on 28 January 2023.

• l The St John of Jerusalem Festival Chorus rehearsed and performed in the church throughout the year. Their concerts this year were: 23 April 2023: Jan Dismas Zelenka – Missa Votiva; 10 December 2023: Mendelssohn – The First Witches Sabbath, Mozart – Requiem.

• l Zoë Kundu’s Wyatt Sinfonia held a concert in church on 15 April 2023: Handel – Messiah.

Page 5

(A Parochial Church Council registered as a charity, number: 1134256)

AT St John of Jerusalem with Christ Church South Hackney

Trustees' Report

for the year ended 31 December 2023

• 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 2023 the preacher was the Revd Dr Mariama Ifode-Blease.

• l The funerals of congregation members, or those with a close association with the church, which took place in 2023 were: 26 January - David Thompson, 9 March - Margaret Harvey, 30 March - Gladys Munroe. May they rest in peace and rise in

• l

• l The church building committee worked throughout the year 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).

• l Sam Stewart and Mason Okpala were confirmed at St Paul’s Cathedral on 4 Nov 2023.

• l Fundraising took place during the year for: The Red Cross, The Royal British Legion, DEC Turkey Earthquake Appeal, utilities support.

• l The theme of Black History Month in October 2023 was ‘Saluting our Sisters’ and 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 welcomed the Archdeacon of Hackney to conduct his ‘Visitation’ on 30 October 2023.

• l The church marked Safeguarding Sunday on 19 November 2023 (first marked in Nov 2022).

• l It was a great pleasure to have Jackie Parmiter (now the Revd) on placement in the church in May 2023, as part of her ordination preparation. Jackie was ordained Deacon on 30 September 2023 to serve as part of the team at SAINT, based at St John at Hackney.

• l 2023’s big fundraising events were the Summer Fete on 15 July 2023 and the Christmas Bazaar on 2 December 2023.

• l The Parish Carol Service took place on 17 December 2023. The theme was “Oh hush the noise, ye men of strife”. Money was raised for ‘The Holy Land Trust’ and ‘Humans without Borders’. Niul Dillon Hatcher spoke about the work of ‘The Holy Land Trust’ and the Revd Andrew Wilson spoke about the work of ‘Humans without Borders’.

• l The New Year was seen in with a Watch Night Service at 11pm on New Year’s Eve.

Church Governance:

The full PCC met eight 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 £86,315 (2022: £196,897) and are detailed in the financial statements. To note 2022 included a very generous donations of £100,000 towards the building project and £10,000 towards a discretionary fund.

The total expenditure for the year is £139,611 (2022: £99,367).

Planned giving, collections and donations totalled £64,527 (2022: £165,617) and include: donations towards people in need via a fuel and assistance fund 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.

Trading activities increased post-pandemic, by over £5,000 to £11,204 in 2023, with over £3,400 being raised from the summer fair and Christmas Bazaar and £4,500 income from hire.

Missionary and charitable giving continues to support the British Red Cross Ukraine appeal, the Disasters Emergency Committee (for the Turkish-Syria earthquake), British Legion, and humanitarian charities supporting the conflict in the Middle East.

During the year, the full contribution of £46,400 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.

Page 6

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 2023

The Church running expenses increased by just under £10,000 (38%). This includes costs for: heat and light, organist, insurance, water and flowers.

The expenditure for major repairs was £34,515 (2022: £9,663). This increased as progress continues towards the long term building refurbishment via surveys, and also asbestos removal.

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 17 March 2024 and signed on its behalf by:

The Revd Andrew Wilson PCC Chairman, Trustee

Page 7

(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 2023

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.

Page 8

(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 2023 to 31 December 2023 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: 17 March 2024

Page 9

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 2023

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 17 Net movement in funds Reconciliation of funds: Total funds brought forward 13 Total funds carried forward 13			2023 2022 Total Funds Total Funds £ £ 67,685 185,494 11,204 6,062 7,426 5,341 86,315 196,897 2,171 2,133 137,440 97,234 139,611 99,367 (53,296) 97,530 - - (53,296) 97,530 367,780 270,250 314,484 367,780
	Unrestricted ~~Funds~~	Restricted ~~Funds~~
	£ 59,041 11,204 2,302	£ 8,644 - 5,124 13,768 - 49,431 49,431 (35,663) 379 (35,284) 183,210 147,926
	72,547
	2,171 88,009
	90,180
	(17,633) (379)
	(18,012) 184,570
	166,558

The accompanying accounting policies and notes form an integral part of these financial statements.

Page 10

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 2023

Notes Fixed assets: Tangible assets 10 Total fixed assets Current assets: Cash at bank and In hand 11 Total current assets 12 Net current assets or liabilities Total net assets The funds of the charity: Restricted funds 15 Unrestricted funds 13 Total charity funds 13 Creditors: amounts falling due within one year	£ £ £ £ 593 791 593 791 315,091 376,952 315,091 376,952 1,200 9,963 313,891 366,989 314,484 367,780 147,926 183,210 166,558 184,570 314,484 367,780 31 December 2023 31 December 2022	£ £ £ £ 593 791 593 791 315,091 376,952 315,091 376,952 1,200 9,963 313,891 366,989 314,484 367,780 147,926 183,210 166,558 184,570 314,484 367,780 31 December 2023 31 December 2022
	£ 315,091 315,091 1,200	£ 791
		791 366,989
		367,780
		183,210 184,570
		367,780

Approved by the PCC on 17 March 2024 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.

Page 11

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 2023

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)	2023 £ (69,285) 7,426 7,426 (61,859) 376,950 315,091 2023 £ (53,296) 198 (7,426) (8,763) (69,285) 2023 £ 315,091 315,091	2022 £ 99,868
		5,340
		5,340
		105,208 271,742
		376,950
		2022 £ 97,530 264 (5,340) 7,414
		99,868
		2022 £ 376,950
		376,950

Page 12

(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 2023

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.

Page 13

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 2023

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.

Page 14

(A Parochial Church Council registered as a charity, number: 1134256)

F St John of Jerusalem with Christ Church South Hackney

Notes to the Accounts

for the year ended 31 December 2023

1 Incoming resources

The incoming resources and surplus are attributable to the principal activities of the charity.

2 Net outgoing resources

2 Net outgoing resources Net outgoing resources are stated after charging: Independent Examiners fees - Independent Examination services Depreciation - owned assets 3 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 Parish Outing Hackney Deanery fund 4 Income from other trading activities Fundraising activities Church Hall lettings Fees from weddings Assigned fees	Unrestricted £ 41,973 9,276 6,634 - - - 668 490 59,041 Unrestricted £ 3,947 4,532 1,379 1,346 11,204	Restricted £ - 106 6,538 - 2,000 - - - 8,644 Restricted £ - - - - -	2023 £ 1,200 198 2023 Total £ 41,973 9,382 13,172 - 2,000 - 668 490 67,685 2023 Total £ 3,947 4,532 1,379 1,346 11,204	2022 £ 1,200 264
				2022 Total £ 38,642 7,370 119,605 15,236 2,000 2,641 - -
				185,494
				2022 Total £ 1,990 2,100 829 1,143
				6,062

5 Income from investments Investment income 6 Expenditure on raising funds Assigned fees Stewardship costs - envelopes Fundraising activities	Unrestricted £ 2,302 2,302 Unrestricted £ 1,376 533 262 2,171	Restricted £ 5,124 5,124 Restricted £ - - - -	2023 Total £ 7,426 7,426 2023 Total £ 1,376 533 262 2,171	2022 Total £ 5,341
				5,341
				2022 Total £ 1,284 267 582
				2,133

Page 15

(A Parochial Church Council registered as a charity, number: 1134256)

F St John of Jerusalem with Christ Church South Hackney

Notes to the Accounts

for the year ended 31 December 2023

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 £ 60 46,400 35,128 4,794 198 - - - 229 1,200 88,009	Restricted £ 13,697 - 819 - - - 34,515 400 - - 49,431	2023 Total £ 13,757 46,400 35,947 4,794 198 - 34,515 400 229 1,200 137,440	2022 Total £ 9,273 45,050 25,975 5,199 264 57 9,663 321 232 1,200
				97,234

8 Staff costs Staff salaries	2023 2022 £ £ Nil Nil - -

No remuneration was paid to any Trustee or their associates for services as a trustee during the year ended 31 December 2023 nor to 31 December 2022.

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 2023 the income amounted to £5,124 (2022: £5,095).

10 Tangible fixed assets Tangible 1 Tangible 2 Tangible 3 Furniture & fittings £ £ £ £ Cost As at 1 January 2023 - - - - As at 31 December 2023 - - - - Depreciation As at 1 January 2023 - - - - Charge for the year - - - - As at 31 December 2023 - - - - Net book value As at 31 December 2023 - - - - As at 31 December 2022 - - - - 11 Bank and cash in hand HSBC current HSBC PCC savings HSBC PCC 2	Office equipment £ 5,393 5,393 4,602 198 4,800 593 791 2023 £ 158,363 153,814 2,914 315,091	Total £ 5,393
		5,393
		4,602 198
		4,800
		593
		791
		2022 £ 222,526 151,554 2,872
		376,952

Page 16

(A Parochial Church Council registered as a charity, number: 1134256)

F St John of Jerusalem with Christ Church South Hackney

Notes to the Accounts

for the year ended 31 December 2023

12 13 14 15	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 Restricted funds: current period British Legion British Red Cross Society Building fund Bridge The Gap - Families In Need Donation to set up a children's choir Delhi Brotherhood DEC eartquake appeal Hackney Foodbank Fabric fund Flowers Heat Exchange Appeal Fuel Fund The Holy Land Trust Humans without border Hackney Night Shelter London Diocese lent appeal Leaving gift Coll Organ Appeal Rector's discretionary fund A Song for a Shelter South Hackney Minister's fund Exterior repairs fund	Opening balance £ 183,210 184,570 367,780 Opening balance £ 89,256 180,994 270,250 Opening balance £ - 25 90,337 7 4,000 288 - 101 43,688 - - - - - 559 - - 16,259 16,342 - 4,550 7,052 183,210	Resources arising £ 13,768 72,547 86,315 Resources arising £ 113,950 82,947 196,897 Incoming resources £ 41 875 1,000 - - - 159 - 5,124 440 1,276 600 432 432 500 48 735 - - 106 2,000 - 13,768	Resources utilised £ (49,431) (90,180) (139,611) Resources utilised £ (20,370) (78,997) (99,367) Resources expended £ 42 900 34,515 7 - 288 159 101 - 819 - 280 - - 559 48 400 - 8,061 - 3,252 - 49,431	2023 £ 1,200 1,200 Other movements £ 379 (379) - Other movements £ 372 (372) - Transfers & adjustments £ 1 - - - - - - - - 378 - - - - - - - - - - - - 379	2022 £ 9,963
						9,963
						Closing balance £ 147,926 166,558
						314,484
						Closing balance £ 183,208 184,572
						367,780
						Closing balance £ - - 56,822 - 4,000 - - - 48,812 - 1,276 320 432 432 500 - 335 16,259 8,281 106 3,298 7,052
						147,926

Page 17

(A Parochial Church Council registered as a charity, number: 1134256)

F St John of Jerusalem with Christ Church South Hackney

Notes to the Accounts

for the year ended 31 December 2023

16 Restricted funds: prior 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	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	Incoming resources £ - 240 100,000 - - 288 101 5,095 25 343 - 105 567 529 754 798 - - 3,000 2,000 - 105 113,948	Resources expended £ 121 215 9,663 - - 1,657 - - 1,125 715 200 105 319 529 754 408 57 - 3,000 1,397 - 105 20,369	Transfers & adjustments Closing balance £ £ - - - 25 - 90,337 - 7 - 4,000 - 288 - 101 - 43,688 - - 372 - - - - - - 559 - - - - - 16,259 - - - 16,342 - - - 4,550 - 7,052 - - 373 183,208

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 Legion	The annual PoppyAppeal supportingthe armed forces community.
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.
DEC eartquake appeal	The Disasters Emergency Committee Appeal for the Turkey-Syria Earthquake.
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.
Flowers	Collection for flowers in the church.
Gill Newman's Leaving Collection	Leaving collection for The Revd Deacon Gill Newman.
Heat Exchange Appeal	Encouraging people in Victoria and Wick wards who can survive without their Energy Bills Support Schemepayments to donate them to those in urgent financial need.
Fuel Fund	Donation from congregation members to support those strugglingwith utilitycosts.
The Holy Land Trust	Palestinian charity, involving Israeli volunteers, working for peace and the transformation of trauma into hope in the Holy Land, focusing on a range of practical aid projects.
Hackney Quest	Gives support to young people, families and members of the community to pursue their aspirations and deal positively with life's challenges.
Humans without border	a volunteer organisation, run by Israeli volunteers, assisting Palestinian families whose children require advanced medical treatment in Israeli hospitals.
Hackney Night Shelter	Christmas collection for local charity providing routes out of homelessness.
London Diocese lent appeal	Special collection during Lent for charities designated by the Diocese of London.
Leaving gift Coll	Leavingcollection for the Revd Shana Maloney.
Organ Appeal	Fundraisingtowards a new organ for the church.
Rector's discretionary fund	Forgrants to assistpeople at the Rector’s discretion.

Page 18

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 2023

A Song for a Shelter	a fundraising appeal for the Hackney Night Shelter which provides shelter and support to homeless people.
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.

17 Transfers between funds: current period General to restricted 18 Transfers between funds: prior period General to restricted 19 Net assets attributable to funds: current period Tangible fixed assets Current assets Current liabilities Net assets represented by funds 20 Net assets attributable to funds: prior period Tangible fixed assets Current assets Current liabilities Net assets represented by funds	General funds (379) (379) General funds (372) (372) General funds 593 167,165 (1,200) 166,558 General funds 791 193,742 (9,963) 184,572	Designated funds - Designated funds - Designated funds £ - - - - Designated funds £ - - - -	Restricted funds 379 379 Restricted funds 372 372 Restricted funds £ - 147,926 - 147,926 Restricted funds £ - 183,210 - 183,210	Endowment funds - - Endowment funds - - Endowment funds £ - - - - Endowment funds £ - - - -	Total -
					-
					Total -
					-
					Total £ 593 315,091 (1,200)
					314,484
					Total £ 791 376,952 (9,963)
					367,780

21 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.

22 Post balance sheet events

There were no significant post balance sheet events.

23 Contingent liabilities

The charity had no material contingent liabilities at 31 December 2023 nor at 31 December 2022.

24 Related parties

During the year the members of the PCC and their related parties made aggregate donations of £19,691 (2022: £15,914).

25 Gifts in kind and volunteers

During the year the charity benefited from unpaid work performed by volunteers.

Page 19

Signature Certificate

Reference number: BHMHR-HV5AF-BPQNH-YREZH

Signer Timestamp

Signature

Tony Armstrong

Email: [e-mail]

Sent: 19 Mar 2024 20:42:10 UTC Viewed: 19 Mar 2024 20:42:11 UTC Signed: 25 Mar 2024 12:46:51 UTC

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IP address: 185.78.8.123 Location: Tower Hamlets, United Kingdom

Andrew Wilson

Email: [e-mail] Shared via link

Sent: 19 Mar 2024 20:42:10 UTC Viewed: 06 Apr 2024 14:15:44 UTC Signed: 06 Apr 2024 14:16:51 UTC

IP address: 92.19.79.170 Location: Fulham, United Kingdom

Julie Leeming

Email: [e-mail]

Sent: Viewed: Signed:

Recipient Verification:

✔ Email verified

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19 Apr 2024 11:02:14 UTC

IP address: 194.82.50.2 Location: Wandsworth, United Kingdom

Document completed by all parties on: 19 Apr 2024 17:07:49 UTC

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