ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
Charity no. 1135421
ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY REPORT AND FINANCIAL STATEMENTS
Year ended 31[st ] December 2020
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
An unincorporated association affiliated to the United Reformed Church governed by Trust Deed adopted 14 October 2009.
Officers and Advisers
Trustees and Elders Meeting Elders Meeting in attendance Revd Jennifer Millington BA (Minister) Annette Mace (appointed 1 September 2020 but not yet ordained) Margaret Barnes Charles Powell - Youth Pastor: Stephen Bebbington Johnstone Brown (Treasurer) Advisers Lesley Clare Property Officer: William Murdoch Paul Gill Independent Examiner: Clive Malcolm Jonathan Henderson (Joint Church Secretary) Elizabeth Howells (retired 1 September 2020) Address Charlotte Leonard Lynwood Grove, Orpington, BR6 0BG Angela Liddell www.stjohnsurc.org.uk Amy Smit (retired 1 September 2020) Elizabeth Sutton Clare Veal Christina Wheeler (Joint Church Secretary)
Appointment of Trustees
Those members of the Elders’ Meeting who are qualified to serve as charity trustees are collectively the Charity Trustees, responsible under the Charities Act 2006 for the day-to-day oversight, management, safety and insurance of all property and financial resources.
Elders are ordained for life and inducted to serve on the Elders’ Meeting for a maximum of eight years. Except in exceptional circumstances (e.g., a high level of retirements or where a serving Elder is called to serve as an Office Bearer) they must then stand down for a period of one year before being appointed to the same or another position.
Objects of the Charity
The object of the Charity is the advancement of the Christian faith for the benefit of the public in accordance with the Scheme of Union of the United Reformed Church.
Membership
| Number on Roll 1st January 2020 | 183 |
|---|---|
| New members | 0 |
| Transfers from other churches/associate roll | 0 |
| Sub-total | 183 |
| Transfers to other churches | 0 |
| Deaths | 3 |
| Resignations | 0 |
| Number on Roll 31st December 2019 | 180 |
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
Main Activities
St John’s United Reformed Church is a centre for Christian worship and faith development. It runs, sponsors and supports many voluntary groups and organisations serving the local community.
The work of the Church is organised into teams as follows:
Church in Community Church and World Faith Development Finance Pastoral Care Property Publicity and Promotions Worship Youth and Children
St John’s Church runs the following organisations:
TGIS (Thank God It’s Sunday) Just Babies Toddler groups St John’s Pre-School Sunday Fun Club Friendship Club Men of Leisure
St John’s Church sponsors and supports Scouting and Guiding groups.
Details of the Activities of the above teams and organisations are given in the Annual Reports of Organisations (available on request from the Church Secretary).
Main Achievements
The provision of regular acts of worship, service to the community and running and sponsoring various activities for all age groups.
Good Practice
Good Practice is about establishing and maintaining procedures designed to safeguard children, young people and other vulnerable personnel in the church. All adults in the church are responsible for creating a safe caring Christian environment which prevents neglect, sexual or emotional abuse of children, young people or vulnerable adults.
St John’s has adopted the URC Good Practice – Safeguarding Children and Young People in the Church fourth edition 2015 (GP4) as the basis for its Safeguarding Policy. A copy of the St John’s Safeguarding Policy is available for inspection in the Link. Every church activity or group which involves working with children and young people is responsible for ensuring activities are structured in accordance with this policy to minimise situations where abuse can occur. Non-church run organisations are required to confirm that they have made their own Good Practice provisions. The Policy was last reviewed in 2019.
Two Link Persons are appointed to co-ordinate and implement child protection and vulnerable adult policies and be a first line of communication for adults and children on any issue of Good Practice including reporting suspected abuse.
The Good Practice Policy Statement (available in the Link Vestibule) gives the framework within which Good Practice procedures and activities are structured and monitored at St John’s.
Jonathan Henderson
Joint Church Secretary
February 2021
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
Report of the Treasurer
Statement of Financial Activity
During the year, we sustained a loss of £48,902 (2019, a surplus of: £45,778).
Incoming resources from charitable activities amounted to £225,317 (2019: £275,985). Freewill offerings held up remarkably well but hall lettings and contributions from the uniformed organisations fell due to the impact of COVID 19. Legacies of £5,116 compare with £32,370 in 2019. Synod mission and premises grants totaled £23,246 (2019: £4,214) including £10,000 from the Synod Mission Fund.
Expenditure on Charitable Activities amounted to £274,219 (2019: £229,615). During the year, kitchen facilities were upgraded in the Link, a new floor was installed in the Morton hall and the fire alarm was extended into the church. These costs are included in Repairs and Refurbishments amounting to £28,146 (2019 £9,343) but mitigated by a Synod grant of £9,246. The cost of the new website is included under Publicity and Publications £8,682 (2019 £4,362).
Balance Sheet
The solar panels and car included under fixed assets have now been fully depreciated and written down to zero. The Net Asset surplus amounts to £216,113 (2019: £265,016).
Gift Aid refunds from HMRC have been received to 5 April 2019.
Reserves
Movements in reserves are shown on page 8.
Outlook
Another substantial deficit is anticipated in 2021, mostly reflecting the impact of COVID 19 on hall lettings but also anticipating a continuation of the downward trend in offerings. This is more than covered by our General Reserve but the underlying position will become clearer when more normal conditions return, hopefully by mid-year.
Special Collections
During the year, members and friends raised money for the following good causes:
£ Church Benevolent Fund 489 Commitment for Life 1,094
Acknowledgements
I would like to express my grateful thanks to the Finance Team comprising the Minister, Gill Webb our FWO secretary, Alison Bruce for managing the hall bookings, Frank Liddell and Gordon Coventry for their accounting advice and Lynne Gill - first reserve for the accounting package.
I am extremely grateful to Clive Malcolm for continuing to act as our Independent Examiner.
Most of all, I would like to thank members and friends who generously support the work of the Church with regular and periodic gifts. Thank you.
Johnstone Brown
Treasurer
February 2021
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
Independent Examiner’s Report
Responsibilities and basis of report
I report to the Elders on my examination of the accounts of St John’s United Reformed Church Orpington for the year ended 31 December 2020.
As the charity trustees of the church, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the church’s accounts carried out under section 145 of the Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5(b)) of the Act.
Independent Examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:
-
accounting records were not kept in accordance with section 130 of the Charities Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Clive Malcolm
Independent Examiner
Broc Hill, Theescombe Amberley, Stroud Gloucestershire GL5 5AZ
February 2021
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
Statement of Financial Activity 1 January 2020 to 31 December 2020
| 2,020 | 2019 | |
|---|---|---|
| Incoming Resources from Charitable Activities | £ |
£ |
| Freewill Offerings | 84,236 | 88,083 |
| Loose Offerings | 2,871 | 7,239 |
| Gift Aid Tax Refunds | 22,228 | 23,474 |
| Legacies and Donations | 5,116 | 32,370 |
| Uniformed Organisations | 1,100 | 4,705 |
| Hall Lettings | 8,619 | 34,062 |
| Community Events | 480 | 325 |
| Youth and Children: | ||
| Pre-School | 72,719 | 70,106 |
| Babies, Toddlers and Sunday Fun Club | 116 | 931 |
| Friendship Club and Men of Leisure | 760 | 3,732 |
| Solar Feed-in Tariff | 3,535 | 3,225 |
| Other Income | 291 | 3,519 |
| Synod Grants | 23,246 | 4,214 |
| Incoming resources totals | 225,317 | 275,985 |
| Expenditure on Charitable Activities | ||
| URC Ministry and Mission Fund | 78,060 | 75,792 |
| Worship and Ministry | 7,492 | 8,728 |
| Youth ministry, organist and choir | 28,146 | 9,343 |
| Administration | 3,766 | 4,585 |
| Publicity and Publications | 8,682 | 4,362 |
| Youth and Children: | ||
| Pre-School | 60,993 | 61,562 |
| Junior Church and other | 793 | 1,892 |
| Friendship Club, Men of Leisure | 457 | 1,771 |
| Premises - Maintenance: | ||
| Repairs and Refurbishments | 30,394 | 7,262 |
| Equipment Servicing | 3,891 | 4,853 |
| Consumables | 3,465 | 3,142 |
| Caretaking and Cleaning | 12,318 | 15,749 |
| Manse Maintenance and Council Tax | 8,739 | 5,231 |
| Gas | 3,708 | 2,897 |
| Electricity | 2,290 | 2,664 |
| Water, Telephone, Waste disposal | 2,678 | 2,275 |
| Insurance | 5,139 | 4,892 |
| Depreciation Fixed Assets | 13,208 | 13,207 |
| Charitable Activities Totals | 274,219 | 230,207 |
| NET OUTGOING/INCOMING RESOURCES | -48,902 | 45,778 |
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
Balance Sheet as at 31 December 2020
| 2020 | 2020 | 2019 | 2019 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Fixed assets | ||||
| Audio Visual at cost | 32,652 | 32,652 | ||
| Less depreciation | 16,325 | 16,327 | 13,060 | 19,592 |
| Boiler at cost | 29,626 | 29,626 | ||
| Less depreciation | 5,925 | 23,700 | 2,963 | 26,663 |
| Car at cost | 15,533 | 15,533 | ||
| Less depreciation | 15,533 | 0 | 12,425 | 3,108 |
| Solar Panels at cost | 25,000 | 25,000 | ||
| Less depreciation | 25,000 | 0 | 22,500 | 2,500 |
| Other Assets at cost | 13,736 | 13,736 | ||
| Less depreciation | 7,725 | 6,012 | 6,352 | 7,384 |
| Fixed Assets less depreciation | 46,039 | 59,247 | ||
| Current assets | ||||
| CAF Bank accounts | 57,275 | 50,274 | ||
| Nat West Bank accounts | 42,102 | 81,928 | ||
| Pre-School CAF bank accounts | 38,173 | 35,390 | ||
| Debtors | 500 | 4,613 | ||
| HMRC Gift Aid Receivable | 43,737 | 43,515 | ||
| Total Current assets | 181,787 | 215,720 | ||
| Liabilities | ||||
| Creditors | 8,826 | 6,666 | ||
| Pre-School Creditors | 2,887 | 3,285 | ||
| Total Liabilities | 11,713 | 9,951 | ||
| NET ASSET SURPLUS | 216,113 | 265,016 | ||
| Reserves | ||||
| Car | 15,000 | 12,000 | ||
| General | 116,113 | 139,566 | ||
| Premises | 50,000 | 70,000 | ||
| Friendship Club | 1,000 | 1,000 | ||
| Men of Leisure | 0 | 450 | ||
| Pre-School | 20,000 | 20,000 | ||
| Restricted Campbell legacy | 14,000 | 17,000 | ||
| Restricted Thomas donation | 0 | 5,000 | ||
| TOTAL RESERVES | 216,113 | 265,016 |
J Millington, Minister
J Brown, Treasurer
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ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421
| Movement in Reserves | 31 Dec | Net | Transfers | 31 Dec |
|---|---|---|---|---|
| 2019 | Incoming | between | 2020 | |
| Resources | Reserves | |||
| Designated | £ | £ | £ | £ |
| Friendship Club | 1,000 | 600 | (600) | 1,000 |
| Men of Leisure | 450 | 160 | (610) | 0 |
| Pre-School | 20,000 | 11,726 | (11,726) | 20,000 |
| Car | 12,000 | 3,000 | 15,000 | |
| Premises | 70,000 | 0 | (20,000) | 50,000 |
| Total designated | 103,450 | 12,486 | (29,936) | 86,000 |
| Restricted | ||||
| Campbell legacy | 17,000 | (3,000) | 14,000 | |
| Website | 5,000 | (5,000) | 0 | |
| General reserve | 139,566 | (61,389) | 37,936 | 116,113 |
| Total reserves | 265,016 | (48,903) | 0 | 216,113 |
Restricted reserves are subject to limitations on their use, imposed by legislation or the wishes of the donor. Other reserves are available for the general purposes of the church and some of these have been designated for specific items of future expenditure .
Accounting Policies
Accounting convention and basis of accounting
The accounts are prepared under the historical cost convention. The income and expenditure dealt with in these accounts is accounted for on an accruals basis. The accounts include all of the transactions of the Church, the Pre-School and the Toddler Group, Friendship Club and Men of Leisure.
Tax refunds
Donations made to the Church through Gift Aid enable the Church to recover the basic rate tax associated with those donations. Where the tax refund related to donations made in the year has not been recovered at the year-end it is brought into the accounts as an amount recoverable.
Land and Buildings
The Church, the halls and the manse are the property of the United Reformed Church rather than St John's.
Assets
Assets acquired which have been provided for in reserves held for that purpose are written off in the period in which they are made. Other assets acquired in excess of £2,500 in value are capitalised and treated as fixed assets when purchased and are written down to their estimated residual value over their expected useful lives, currently 5 years for cars and 10 years for all other assets.
Expenditure on assets acquired under £2,500 is treated as revenue expenditure in the period in which it is made.
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