THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31st DECEMBER 2023
CHARITY REGISTERED NUMBER 1134844
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOO
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
| Contents | Pages |
|---|---|
| Trustees Annual Report | |
| Reference and Administrative Details | 1 |
| Structure, Governance and Management | 3 |
| Objects and Activities | 4 |
| Achievements and Performance | 5 |
| Financial Review | 5 |
| Trustees' Responsibilities | 6 |
| Report of the Independent Examiner | 7 |
| Statement of Financial Activites | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10-14 |
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
Name of Charity: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR Working Name: PCC ST JOHN'S BOXMOOR Charity Registered Number: 1134844 Date Registered: 11th March 2010 Governing Document: Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules Objects: Promoting in the ecclesiastical parish the whole mission of The Church of England Principal Office: St John's Church Hall St John's Road HEMEL HEMPSTEAD Herts. HP1 1JY Trustee: The Parochial Church Council (PCC) The individual members of the PCC are Trustees and are listed on the next page Independent Examiner: Mr Roger Taylor Bankers: NATWEST BANK PLC 9 Bank Court HEMEL HEMPSTEAD Herts. HP1 1BS
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
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TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2023
The Parochial Church Council (Trustees) 2023
Reverend Michael Macey Vicar Rosie Akeroyd Elected Member Christopher Angell Elected Member Philip Barton Elected Member Sandy Cutts Elected Member Marian Davies Elected Member Dee Fisher Elected Member Joanne Fisher Deanery Representative Jean Garner Elected Member Graham Gibbs Deanery Representative Bob Hammond Elected Member Mark Harbour Elected Member Lorraine Ioannou Deanery Representative Carole Lewis Elected Member Anne Lyne Elected Member James Proehl Elected Member Job Rombout Diocesan Representative Cathy Shaw Elected Member Rosie Shaw Elected Member Trevor Standen Elected Member Di Tovey Elected Member
Chairman
Hon. Treasurer
Until 23rd April 2023 Churchwarden
Deputy Churchwarden
From 23rd April 2023
Reader
Churchwarden Deputy Churchwarden
Daughter Churches
The Parish of St John's, Boxmoor, contains the daughter churches of St Stephen's, Chaulden, and St Francis of Assisi, Hammerfield.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
CONSTITUTION
The Parochial Church Council of the Eccliastical Parish of St John's Boxmoor is a body corporate whose Governing Document is the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules (2011).
APPOINTMENT OF TRUSTEES
Members of the Parochial Church Council (PCC) are also its Trustees unless otherwise stated. Under the Church Representation Rules, clergy, churchwardens and readers together with Deanery and Diocesan Representatives are members of the PCC.
A further fifteen lay members are elected by the members registered on the Electoral Roll at the Annual Parochial Church Meeting (APCM) . Elected Trustees shall hold office for three years with one third of their number standing for election each year.
In addition, there may be a maximum of two co-opted members as determined by the Trustees. Co-opted members may only serve until the next APCM
APPOINTMENT OF OFFICERS
In accordance with the Church Representation Rules, the minister of the parish shall be the Chairman.
Vice Chairmen and honorary officers are appointed at the first meeting of the PCC following the APCM.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2023
OBJECTIVES AND ACTIVITIES
OBJECTS
The objects of the Charity are to promote in the ecclesiastical parish the whole mission of The Church of England.
The provision of grants, buildings, facilities and services with the object of enabling the mission of The Church of England to be fulfilled.
ACTIVITIES
During the year PCC, Standing Committee and other committee meetings were held on a regular basis either in person or on-line. Regular services of worship were maintained with enhanced pastoral activities to continue to encourage the congregation back into church following the Covid pandemic. The popular ‘OMO’ (on my own) lunches, ‘Friendship Teas’ , Tiny Tots, Messy Church and other Groups continued apace.
We continue to rely on major fund raising activities to balance the boooks. These have continued and included a Summer Fete, Christmas Tree Festival, Countdown to Christmas Fair, New Year concert, quizes, raffles and educational activities involving local schools. We also receive regular educational visits from local schools and host school carol services.
Our Director of Music has enhanced the musical side of our worship and guides an active church choir who perform at monthly Choral Evensong services and on other special occassions and continues to develop a Junior Choir who
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2023
ACHIEVEMENTS AND PERFORMANCE
The Parochial Church Council (PCC) meets in principle on the second Tuesday of every other month, with the Standing Committee meeting, if required, in the alternate months. Detailed minutes are kept of all PCC meetings which are distributed to all PCC members and to any member on the church electoral roll on request. A shortened version of highlights from the PCC minutes is published, when practicable and appropriate, in the parish magazine.
As a matter of routine, the PCC approved minutes of previous meetings and monitored progress on action points. It also ratified decisions taken by the Standing Committee through approval of its minutes. Reports from the Vicar, Churchwardens and Treasurer have been received at each meeting. Progress on our Mission Action Plan has also been monitored, each goal considered individually meeting by meeting. Reports have also been regularly received from our daughter churches and from the various PCC committees: Communications, Finance and Giving, Fundraising, St John's Hall, Music at St John's, Pastoral,Social,Worship and Youth.Reports were also received on the activities of the Deanery, Pray Hemel and Churches Together in Hemel Hempstead.
Substantive ad hoc matters considered by the PCC during the year included monitoring the return to post-pandemic conditions, where gradual growth took place month by month, especially at and following major festivals. The demography of our congregations however remains a matter of some concern, despite attempts to improve our profile amongst younger members of the parish. Upgrading of the installation of new streaming equipment into St John's church and the related need for a high-speed fibre internet connection was a regular topic, not yet fully realised.
Safeguarding procedures were reviewed and updated following the introduction of new rules by the Diocese.
The PCC also considered plans to mark the 150th anniversary of the St John's building in 2024 and progress with moves towards becoming an eco-church..
FINANCIAL REVIEW
The Parochial Church Council requires funds only for the achievement of its Objects. This includes the making of grants to suitable organisations, the provision of buildings and facilities plus the provision of services.
The PCC's policy is to maintain a General Fund for St John's and St Stephens together and seperately for St Francis both with sufficient working capital to meet the next three month's budgeted expenditure. Restricted Funds have been established for specific purposes as detailed in Note 9 to the Accounts.
Other reserves comprise four Endowment Funds:
The Centenary Fund (established to provide for the maintenance, repair and extension of the Church, its fixtures and fittings) generates interest which is reinvested until required for the St John's Fabric Fund.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31st DECEMBER 2023
FINANCIAL REVIEW (Continued)
The Rolph Bequest provides an income stream for the support of assistant clergy in the Parish.
The Freeman-Rolph Fund provides income for use at the Incumbent's discretion to assist parishioners in need.
The Gulliver Bequest provides an income to St Francis' Church.
Apart from the income from endowments, the General Fund relies on Parishioner giving, donations, fees from weddings and funerals, Hall lettings and fundraising events.
Our finances were again adversely affected by the aftereffects of the Covid 19 pandemic. However, the financial results for 2022 showed continuing improvement over those for 2020 and 2021 for both St John's and St Stephen's and at St Francis', and most areas of income recovered further. As a result Parish Shares were met in full.
At St Francis the deficit on day to day activities (unrestricted funds) was reduced to roundly £400 whilst St John's and St Stephen's returned a surplus of over £17,700. This latter figure was, however, only achieved as a result of the receipt of a significant legacy and major one-off donations, without which we would have remained in deficit.
At St John's the Fabric Fund was used to pay for the installation of a new broadcast system, although the full benefits await optical fibre links reaching the church. A defibrillator was also acquired and installed at St John's, benefitting both Church and Hall users.
TRUSTEES' RESPONSIBILITIES
The Trustees are required to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of its profit or loss for that period. In preparing those accounts the Trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether the policies adopted are in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRSSE 2015) and with applicable accounting standards, subject to any material departures disclosed and explained in the accounts;
6
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 1993 (as amended by the Charities Act 2006) and Regulations made thereunder. 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.
Approved by the Standing Committee on behalf of the Parochial Church Council on 13th June 2023 and signed on its behalf:
M.Macey
Rev'd Michael Macey Chairman
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
INDEPENDENT EXAMINERS REPORT TO THE PCC OF THE ECCLESIASTICAL PARISH OF ST JOHN'S, BOXMOOR FOR THE YEAR ENDED 31st DECEMBER 2023
This report on the Financial Statements of the PCC for the year ended 31 December 2021 which are set out on pages 8 to 14 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the Act').
Respective responsibilities of trustees and examiner
As the members of the PCC you are responsible for the preparation of the Financial Statements; you consider that the audit requirement of the Regulations and Section 144(2) of the Act do not apply. It is my responsibility to examine the Financial Statements under section 145 of the Act; follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act and state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 any 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 accounts.
Independent examiners 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
-
to keep accounting records in accordance with Section 130 of the Act; and
-
to prepare accounting records which accord with the accounting records and to comply with the requirements of the Act and the Regulations have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
R.Taylor
Roger Martin Taylor Dated: 27/2/24 8, Varney Road Hemel Hempstead HP1 2LB
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2023
| Note Incoming Resources Incoming resources from donors 2a Other voluntary incoming resources 2b Income from charitable and ancillary trading 2c Other ordinary incoming resources 2d Income from investments 2e Total Incoming Resources Resources Expended Grants 3a Activities directly relating to the work of the church 3b Fund-raising and publicity 3c Church management and administration 3d Total Resources Expended Net Incoming / (Outgoing) Resources Gains and Losses on Investments realised unrealised Net Movement in Funds Balances brought forward at 1st January 2023 (2022) Transfers between Funds Balances carried forward |
Unrestricted Restricted Endowment TOTAL TOTAL Funds Funds Funds 2023 2022 £ £ £ £ £ 107,044 482 - 107,526 118,865 30,313 1,796 - 32,109 21,501 55,631 - - 55,631 60,472 50 - - 50 - 5,272 1,840 - 7,112 5,695 |
|---|---|
| 198,310 4,118 - 202,428 206,533 |
|
| 4,381 3,956 - 8,337 4,441 169,385 9,722 - 179,107 171,346 3,002 - - 3,002 3,624 13,741 - - 13,741 12,160 |
|
| 190,509 13,678 - 204,187 191,571 |
|
| 7,801 (9,560) - (1,759) 14,962 - - 1 1 - - - 34,599 34,599 (38,045) |
|
| 7,801 (9,560) 34,600 32,841 (23,083) |
|
| 64,063 512,459 319,211 895,733 918,816 (10,000) 10,000 - - - |
|
| 61,864 512,899 353,811 928,574 895,733 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
BALANCE SHEET AS AT 31st DECEMBER 2023
| Note Fixed Assets Tangible fixed assets 5a Investment Assets 5b Current Assets Stock Debtors 7 Short Term Deposits Cash at bank and in hand Liabilities: Amounts falling due within 1 year 8 Net Current Assets Long Term Loans Net Assets Funds 6 & 9 Unrestricted Restricted Endowment |
2023 £ 493,474 353,758 847,232 - 14,541 8,987 58,814 82,342 (1,000) 81,342 - 928,574 61,864 512,899 353,811 928,574 |
2022 £ 493,474 319,159 |
|---|---|---|
| 812,633 | ||
| - 6,138 8,709 69,283 |
||
| 84,130 | ||
| (1,030) | ||
| 83,100 | ||
| - | ||
| 895,733 | ||
| 64,063 512,459 319,211 |
||
| 895,733 |
The notes on the following pages form part of these accounts
Approved by the Standing Committee on behalf of the Parochial Church Council on and signed on its behalf:
M.Macey
Chairman
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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
1. Accounting Policies
The accounts are prepared on an accruals basis, in accordance with the Church Accounting Regulations 1997
The accounts also comply with the Accounting and Reporting by Charities: Statement of Recommended Practice (FRSSE 2015); Charities Act 1993 (as amended by the Charities Act 2006) and Regulations made thereunder; and with applicable accounting standards.
The accounts are prepared under the historical cost convention
| 2. Incoming Resources 2a. Incoming resources from donors Planned giving Collections(open plate) at all services Sundry donations 2b. Other voluntary incoming resources Appeals Legacies Fêtes & other fund raising events 2c. Income from charitable and ancillary trading Magazines Coffee Church halls lettings etc Fees Merchandising & Printing 2d. Other ordinary incoming resources Insurance claims & settlements 2e. Income from investments Dividends and interest including any reclaimed tax Total Incoming Resources |
Unrestricted Restricted Endowment TOTAL FUNDS Funds Funds Funds 2023 2022 £ £ £ £ £ 76,083 - - 76,083 74,941 20,302 - - 20,302 19,587 10,659 482 - 11,141 24,337 |
|---|---|
| 107,044 482 - 107,526 118,865 |
|
| 3,531 1,796 - 5,327 4,839 15,000 - - 15,000 5,000 11,782 - - 11,782 11,662 |
|
| 30,313 1,796 - 32,109 21,501 |
|
| 1,747 - - 1,747 1,907 1,465 - - 1,465 1,078 26,208 - - 26,208 23,937 24,914 - - 24,914 31,500 1,297 - - 1,297 2,050 |
|
| 55,631 - - 55,631 60,472 |
|
| 50 - - 50 - |
|
| 5,272 1,840 - 7,112 5,695 |
|
| 198,310 4,118 - 202,428 206,533 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
| Unrestricted | Restricted | Endowment | **TOTAL ** | FUNDS | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | 2022 | |
| 3. Resources Expended | £ | £ | £ | £ | £ |
| 3a. Grants | |||||
| Missionary & charitable giving: | |||||
| Church overseas | |||||
| missionary societies | - | - | - | - | - |
| relief & development agencies | 1,001 | - | - | 1,001 | 690 |
| Home missions & other Church | |||||
| Societies | 3,380 | 3,956 | - | 7,336 | 3,751 |
| 4,381 | 3,956 | - | 8,337 | 4,441 | |
| 3b. Activities directly relating to work of | |||||
| the Church | |||||
| Ministry: diocesan parish share | 89,531 | - | - | 89,531 | 88,151 |
| clergy expenses | 6,179 | - | - | 6,179 | 5,212 |
| Church - running expenses | 48,625 | 1,169 | - | 49,794 | 49,986 |
| Church maintenance & Repairs | 5,999 | 8,553 | - | 14,552 | 11,701 |
| Expenditure on parish magazine | 1,050 | - | - | 1,050 | 1,048 |
| Church hall running costs | 3,220 | - | - | 3,220 | 3,020 |
| Music | 14,781 | - | 14,781 | 12,228 | |
| 169,385 | 9,722 | - | 179,107 | 171,346 | |
| 3c. Fund-raising and publicity | |||||
| Costs of fêtes and other fund-raising | |||||
| events | 3,002 | - | - | 3,002 | 3,624 |
| 3d. Church management and administration | |||||
| Administration: | |||||
| Printing & stationery | 5,952 | - | - | 5,952 | 4,916 |
| Telephones | 772 | - | - | 772 | 651 |
| Administrator | 7,017 | - | - | 7,017 | 6,593 |
| Loan interest & costs | - | - | - | - | |
| 13,741 | - | - | 13,741 | 12,160 | |
| Total Resources Expended | 190,509 | 13,678 | - | 204,187 | 191,571 |
4. Staff Costs
Music expenses include payments made to St John's Director of Music and Administration costs include payments made to the Parish Administrator. Church hall running costs include payments made to the St John's Hall caretaker and Hall cleaner.
No National Insurance or pension contributions were payable in respect of any of them in 2023 or 2022
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
5. Fixed Assets for use by the PCC
5a. Tangible fixed assets
Buildings - St John`s Hall & West End £493,474 (2021 £493,474)
| 5b. Investments 15,649 shares in the CBF Investment Fund (historical cost at 31st December 2023 : £ 31,645) 6. Analysis of Net Asset Fund Fixed Assets Current Assets Current Liabilities Long Term Loans Fund Balance 7. Debtors Prepayments of insurance Gift Aid Claim Other 8. Liabilities: Amounts Falling Due Within One Year Parishioner Loans Creditors for goods and services |
2023 2022 £ £ 353,758 319,159 Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ - 493,474 353,758 847,232 62,864 19,425 53 82,342 (1,000) - - (1,000) - - - - Market Value |
2023 2022 £ £ 353,758 319,159 Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ - 493,474 353,758 847,232 62,864 19,425 53 82,342 (1,000) - - (1,000) - - - - Market Value |
|---|---|---|
| 61,864 512,899 |
353,811 928,574 |
|
| 2023 2022 £ £ 2,724 2,575 9,017 3,563 2,800 - |
||
| 14,541 6,138 |
||
| - - 1,000 1,030 |
||
| 1,000 1,030 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
| 9. Fund Details Restricted Funds St John's Building Reserve St John's Fabric Fund St Francis Fabric Fund Music Fund Vicar and Churchwardens' Discretionary Fund St John's Social Committee Wedding Advances Memorial Window Holiday at Home Joyce Ralphs Bequest (St Francis) Michael Abbiss Bequest (St Francis) St Francis Vestments Fund Endowment Funds Centenary Fund Rolph Bequest Gulliver Bequest Freeman-Rolph Fund |
Balance at 31/12/23 £ 493,474 9,079 1,300 443 6,086 661 231 350 1,275 - - - |
|---|---|
| 512,899 | |
| 153,573 47,562 28,573 124,103 |
|
| 353,811 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN'S BOXMOOR
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2023
10. Missions and Charitable Giving 2023
| Beneficiary Bibles for Children Bishop's Harvest for the Hungry Appeal Childrens' Society Churches Together in Hemel Hempstead Disasters Emergency Committee Churchyard Twinning DENS St Mungos |
Gross Donation £ 750 80 807 100 801 120 1,110 613 4,381 |
Collection £ 80 807 - 801 120 1,110 613 3,531 |
Allocation from PCC £ 750 - - 100 - - - - |
|---|---|---|---|
| 850 |
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