**ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY** Charity number 1135421 ## Charit no. 1135421 y **ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY REPORT AND FINANCIAL STATEMENTS** ## **Year ended 31[st ] December 2021** _Page 1_ **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) Charles Powell - Youth Pastor: Margaret Barnes Stephen Bebbington **Advisers** Johnstone Brown (Treasurer) Property Officer: Lesley Clare Ian Purton (appointed 9 January 2022) Paul Gill William Murdoch (retired 1 September 2021) Jonathan Henderson (Joint Church Secretary) Independent Examiner: Clive Malcolm Charlotte Leonard Angela Liddell **Address** Annette Mace (Appointed 9 January 2022) Lynwood Grove, Orpington, BR6 0BG Elizabeth Sutton www.stjohnsurc.org.uk 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 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 2021|180| |New members|0| |Transfers from other churches/associate roll|1| |Sub-total|181| |Transfers to other churches|0| |Deaths|1| |Resignations|1| |Number on Roll 31st December 2021|179| **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: _Page 2_ **ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY** Charity number 1135421 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: Just Babies Toddler group – ‘Little Monsters’ St John’s Pre-School Youth Group (11 – 18) - The Place Thursday Club 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 fifth edition 2020 (GP5) 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 2020. 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 March 2022 _Page 3_ **ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY** Charity number 1135421 ## **Report of the Treasurer** ## **Statement of Financial Activity** The deficit for the year amounted to £28,725 (2020, a deficit of: £48,902). Incoming resources from charitable activities amounted to £217,181 (2020: £225.317). Offerings held up remarkably well but, for a second year, hall lettings were reduced due to the impact of COVID 19. The Gift Day in December raised £7,715 plus Gift Aid refunds of £1,928 bringing the total to £9,643. Preschool income fell, again a casualty of COVID, resulting in a trading shortfall before service charges of £6,514 (2020: a surplus of £11,726). Expenditure on Charitable Activities amounted to £245,906 (2020: £274,219). The survey for essential electrical work amounting to £9,006 has been completed but this has been partially offset by a grant from Synod for half this sum. ## **Balance Sheet** Total Net Assets amount to £187,388 (2020: £216,113) comprising Net Current Assets of £166,649 (2020: £181,787) and Fixed Assets less depreciation of £38,438 (2020: 46,039). Gift Aid refunds from HMRC have been received to 5 April 2019. ## **Reserves** Total Reserves amount to £187,388 (2020: £216,113) Movements and classifications of reserves are shown on page 8. ## **Outlook** COVID 19 will continue to influence income receipts, particularly hall lettings. In addition, essential work on the electrics will cost an estimated £81,000 a half of which will be defrayed by a Synod grant. The premises reserve is sufficient to cover this expenditure. However, the challenge ahead will be to rebuild our reserves. ## **Special Collections** During the year, members and friends raised money for the following good causes: ||£| |---|---| |Christian Aid|1,477| |Commitment for Life|1,623| ## **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 March 2022 _Page 4_ STJOHN'S UNITED REFORMED CHURCH ORPINGTON CHARITY Charity number 1135421 INDEPE￿)ENT EXAMINER'S REpO￿r TO THE ELDERS OF ST JOHN'S UNITED REFORMED CHUR¢H ORPINGTON CHAWTY ON THE ￿CoUNT5 FOR THE YEAR ENDED 31 DECEM8ER 2021 ICHARrrY NUMBER 11&41211 poTrsibiliilesarA ba5iS Df ropDrt I rep)rt its tli¢ kld•.rg nn ry cxarrihaLvti vf Ihp. arwunis ol SI lohn's Unrred RL'fumiLd £hiirr.h orP￿￿n Chary knrti¢ ycarond8d 31 ￿￿e.M￿c.r 20ZL Ast￿ charlly trllstFp.E nf the ¢hJrch. reSPO￿51ble for Lhe prep3rath)n of tht acLY)unts" accordant# withthg. requpfO￿,Q￿t5 af thR Charilie" -Act 20111-the Arfl. I rer¢Éi jii IESPPrt of n-.v examiwtiuii UI Ilip r.h￿rCh,S accounts cary1￿ 11111 Linder 4ert.tri OP the.lcr Ind In carryi1￿ Qui rDy e%Nminotion. I IidV¥ lollovjpd rhe appll£dblÈ Dirotticrtr. (thority CpmmI5￿Trn .JnJersect¥Jri 1451Slbli Dfthe AC Irthppnéert ex￿1r￿￿$ 5tstemEni I have. rO[D￿eted wy trydmiriarinn. I confirrn thatnts m4iv.rixl Trk4ffprshavoeom@to myAtr*ntlon lThrffinection with thE p.xAminHl￿n wliKlitsi%* rne causp ¢0 ￿le¥C Ihat. in m?Ipriil rL'>PCLt." 4c(OwtirKiEiurd.¥￿rre r*xkcFI i￿a￿Dr￿an￿e withseeLK)ri dtheCharS￿e$AilIJr tre do n￿￿C￿rCIWIL1} LIIL. ￿lL￿ul111￿ rectbrds the ac(ourbt5 did c.Trmply wtih dpOip3bl2 reoulyements cDnLeminx the fomi centen= f>,. Ap.raiJni* s¢" t>ut ITh t.ie chariti￿. I￿.1￿1vr￿S and Heport51 1¥u￿11{5￿5 2008 other thAn ony 'equircmtAi chat thp. Iccoiints should gtvè a 'true ano falrf vi¥w whir.h is not iiiaLILYCD?shlEred A% ofèii IiidL ￿lI1￿￿11t p.xaMtnAVOn. I h￿C have comé acru&& ila Dlhpr mJttor* Iq tunnECtiCd wlth tlir ey4rniration l￿WhICh aitp.nlior. shniilrt drawn this rEPOrt in ordor ￿ ￿ttabl￿ a wopo.r V￿lE￿A0￿Cl￿gQt lh￿ aLYvuntstJ te reached. ClibE IdalFreewill Offerings
Loose Offerings
Gift Aid Tax Refunds
Legacies and Donations
Uniformed Organisations
Hall Lettings
Community Events
Pre-School
Babies, Toddlers and Sunday Fun Club
Thursday Club
Solar Feed-in Tariff
Other Income
Synod Grants
**Incoming resources**
**Expenditure on Charitable Activities**
URC Ministry and Mission Fund
Worship and Ministry
Youth ministry
Administration
Publicity and Publications
Pre-School
Youth and children
Thursday Club
Premises - Maintenance:
Repairs and Refurbishments
Equipment Servicing
Consumables
Caretaking, Cleaning and Gardening
Manse Maintenance and Council Tax
Gas
Electricity
Water, Telephone, Waste disposal
Insurance
Depreciation Fixed Assets
**Charitable Activities**
**NET OUTGOING RESOURCES**|**2,021**
_2,020_
**£**
_£_
**87,466**
_84,236_
**4,040**
_2,871_
**25,073**
_22,228_
**9,761**
_5,116_
**2,125**
_1,100_
**11,751**
_8,619_
_480_
**53,435**
_72,719_
**347**
_116_
**1,122**
_760_
**3,132**
_3,535_
**2,169**
_291_
**16,760**
_23,246_
**217,181**
_225,317_
**81,963**
_78,060_
**8,577**
_7,492_
**28,933**
_28,146_
**4,717**
_3,766_
**899**
_8,682_
**59,948**
_60,993_
**619**
_793_
**530**
_457_
**13,240**
_30,394_
**2,967**
_3,891_
**1,976**
_3,465_
**15,173**
_12,318_
**2,908**
_8,739_
**5,186**
_3,708_
**2,670**
_2,290_
**2,387**
_2,678_
**5,612**
_5,139_
**7,601**
_13,208_
**245,906**
_274,219_
**(28,725)**
_(48,902)_| |---|---| _Page 6_ ## **ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY** Charity number 1135421 ## **Balance Sheet as at 31 December 2021** |Fixed assets
Audio Visual at cost
Less depreciation
Boiler at cost
Less depreciation
Other Assets at cost
Less depreciation
**Fixed Assets**
**Current assets**
CAF Bank accounts and cash
Nat West Bank accounts
Pre-School CAF bank accounts and cash
Debtors
HMRC Gift Aid Receivable
**Total Current assets**
**Liabilities**
Creditors
Pre-School Creditors
**Total Liabilities**
**NET ASSET SURPLUS**
**Reserves**
Car
General
Premises
Thursday Club
Pre-School
Restricted Campbell legacy
**TOTAL RESERVES**|**2021**
**£**
**32,652**
**19,590**
**29,626**
**8,888**
**13,736**
**9,098**|**2021**
**£**
**13,062**
**20,738**
**4,638**
**38,438**
**56,294**
**45,037**
**18,985**
**7,260**
**39,073**
**166,649**
**15,672**
**2,027**
**17,699**
**187,388**
**18,000**
**95,888**
**45,500**
**1,000**
**20,000**
**7,000**
**187,388**|2020
2020
£
£
32,652
16,325
16,327
29,626
5,925
23,700
13,736
7,725
6,012
46,039
57,275
42,102
38,173
500
43,737
181,787
8,826
2,887
11,713
216,113
15,000
116,113
50,000
1,000
20,000
14,000
216,113| |---|---|---|---| J Millington, Minister J Brown, Treasurer _Page 7_ ## **ST JOHN’S UNITED REFORMED CHURCH ORPINGTON CHARITY** Charity number 1135421 |**OHN’S UNITED REFORMED CHURCH**|**ORPINGTON CHARITY**Charity number 1135421| |---|---| |**Movement in Reserves**
Designated
Thursday Club
Pre-School
Car
Premises
Total designated
Restricted
Campbell legacy
General reserve
**Total reserves**|_31 Dec_
Net
Transfers
**31 Dec**
_2020_
Outgoing
between
**2021**
Resources
Reserves
_£_
£
£
**£**
_1,000_
592
-592
**1,000**
_20,000_
-6,514
6,514
**20,000**
_15,000_
3,000
**18,000**
_50,000_
0
-4,500
**45,500**| ||_86,000_
-5,922
4,422
**84,500**
_14,000_
-7,000
**7,000**
_116,113_
-22,803
2,578
**95,888**| ||_216,113_
-28,725
0
**187,388**| 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 and Thursday Club. ## **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. _Page 8_