## PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, SHIRLEY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022 Registered Charity Number 1140076 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY** ## **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2021** ## **Administrative information** St John’s Church is situated in Croydon and is part of the Diocese of Southwark within the Church of England. The Incumbent, Rev’d Lu Gale, resides at The Vicarage, 49 Shirley Church Road, Croydon, CR0 5EF. The church website is ‘www.stjohnsshirley.org.uk’ and e-mail enquiries should be directed to ‘office@stjohnsshirley.org.uk’. The Parochial Church Council of the ecclesiastical parish of St John the Evangelist, Shirley, is a registered Charity, number 1140076, and the correspondence address is The Vicarage, 49 Shirley Church Road, Croydon, CR0 5EF. PCC members who have served from 1[st ] January 2022 to 31[st ] December 2022 are: _Incumbent_ The Rev’d Lucille Gale _Churchwardens Deputy Wardens_ _PCC Secretary Treasurer Reader Deanery Synod Representatives Elected members_ Mr Paul Campbell Mrs Christine Healey Mr Michael Wall Mrs Samantha Nott Mr Timothy Roberson Mrs Rebecca O’Neal Mrs Jacqueline Pontin Mrs Gillian Goldsmith Mrs Janet Martin Marie-Claire Bailey Mr Kelvin Carter Mr Christopher Foot Mr Paul Duke Mr Timothy Hastie Miranda Heester Bex Henderson Mr John Kingdom Mr Bernard Maguire Mrs Janet Martin Mrs Samantha Nott Mr Timothy Roberson Mrs Sharon Somaiya Mrs Wendy Wall Mrs Charlotte White (until 24 April 2022) (until 24 April 2022) (Elected 24[th] April 2022) (Elected 24[th] April 2022) (Elected 24[th] April 2022) (Elected 25[th] April 2021) (Elected 25[th] April 2021) (until 24 April 2022) (Elected 24[th] April 2022) (Elected 24[th] April 2022) (Elected 25[th] April 2021) (Elected 25[th] April 2021) (until 24 April 2022) (Elected 25[th] April 2021) (Elected 24[th] April 2022) 2 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **Structure, Governance and Management** The method of appointment of PCC members is set out in the Church Representation Rules 2017. Urgent business of the PCC between PCC meetings is conducted through the Standing Committee which comprises the Incumbent, Churchwardens, Secretary and Treasurer. All those attending Church are encouraged to register on the Electoral Roll and stand for election to the Council. ## **Objectives and activities** The PCC has the responsibility of co-operating with the Incumbent in promoting in the Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. There is a close contact with Shirley Methodist Church and some services and social events are shared with them. Cooperation exists with other parishes in the Deanery and through Churches Together in Shirley. ## **Achievements and performance** ## _**Church Attendance**_ There are 167 on the Electoral Roll with 59 persons living in the Parish, a marginal increase on 2021. Following the easing of Covid-19 restrictions, an additional 9am Sunday service has been introduced aimed particularly at families with young children. Our thanks go to all those who enabled the continued live streaming through the internet with over 20,000 viewings of services through YouTube and Facebook. Changes in parish boundaries remain under discussion and this may impact on attendance and on the Mission Action Plan in the future. ## _**Safeguarding**_ The safety of our young people and vulnerable adults remains a priority and ‘A Safe Church’, the Diocesan Safeguarding Policy, continues to be adopted in full and re-emphasised each year at PCC. ## _**Review of the year**_ The full PCC met formally seven times during the year with an average attendance of 64%, most meetings held in the Church. Sub-committees formed to consider in detail the various aspects of our mission and ministry met between Council meetings and their deliberations were reported to, and discussed by, the full Council where necessary. The structure and condition of the church buildings remains good, though not without much effort by Paul Campbell, Christine Healey and the Premises sub-committee of PCC and significant expenditure over the past few years. This was confirmed by the quinquennial inspection completed during 2021 and a rolling programme is in place to attend to the observations contained therein. Two areas under active consideration are repairs to the church clock and upgrading the church lighting to improve our environmental impact. Repairs to the church porch were underway at the end of the year. Proposals were put forward to replace the church noticeboard. 3 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** The churchyard remains open and, whilst there is little space left for full burials, we should be able to accept cremated remains for many years to come. We remain concerned about the instability of some of the older grave stones and it has proved impossible to trace ‘grave owners’, given the passage of time. Those which are clearly unstable are dealt with following periodic inspection. In 2016, PCC decided to refurbish Church Cottage, completed in July 2017 at a cost of approximately £129,000. The cottage is now let on a short-term residential basis to assist in financing our mission and worship. Following persistent rent arrears, the tenants were evicted early in 2022 and remedial works undertaken. New tenants capable of delivering a more reliable income were installed during the present year. Following the reintroduction of live Sunday services an additional 9am service was introduced, aimed at particularly at families with young children. Live streaming of services has continued; an additional team of audio-visual operators has been trained There were 18 Baptisms, 1 Wedding, 7 Funerals in Church, 3 Funerals at the Crematorium and 4 Burials of Ashes. From July, the Parish had the services of an organist and choirmaster on a contract ending in early 2023. We have continued to support various charitable causes notwithstanding the challenges of the pandemic. Locally, we have continued to support Shirley Neighbourhood Care and the foodbank at Shrublands with the Vicar delivering donated supplies on a weekly basis. Further afield, we continue to support a number of charities including Christian Aid and toilet twinning in Africa. St Johns joined the Parish Giving Scheme (PGS) in 2020. Regular donors continue to be encouraged to migrate from standing orders to PGS. The aim is to achieve significant savings in both bank charges and the hassle of dealing with HMRC and to improve cash flow. A leaflet ‘Resourcing Our Future’ was launched in December 2021 in a bid to explain parish finances and the role of the PGS. ## _**Financial Review**_ During the year, our ‘Parish Pledge’ to the Diocese amounted to £65,000 and was paid in full. There are fees for funerals and other funereal events held during the year which have still to be accounted for to the Church and Diocese, details of which were not available at the date of preparation of the accounts. Total Incoming Resources on Restricted and Unrestricted Funds were £189,585 and are detailed in Note 2 on Page 11 of the accounts. Total expenditure and accruals amounted to £ 120,188 details of which are set out in Note 3 on Page 12 of the accounts. The result for the year was a surplus of the General Fund of £69,398 (2021 £1,842 ) Thanks are due to the considerable efforts of those who serve the church at St John's and provide so much on a voluntary basis. 4 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## _**Reserves Policy**_ It is the policy of the PCC to maintain Unrestricted Funds balances (excluding the designated Premises Account) equating to three months unrestricted expenditure to cover emergency situations that may arise from time to time. The PCC resolved that reserves be isolated into a reserve account separate from the NatWest account and that withdrawals from this account be subject to a positive resolution of the PCC. The reserve is set at £30,000 (thirty thousand pounds) until otherwise varied by a resolution of the PCC. It is PCC policy to invest our funds with the CBF Church of England Deposit Fund. Approved by the Parochial Church Council on 23 March 2023 and signed on its behalf by Rev’d Lucille Gale Chair 5 Re rt of the Inde St John the Evan endent Examiner to the Parochial Church CouncTI of elist Shirle I report on the accounts for the year to 31st December 2022 which are set out on pages 7 to 14 Res ective rgs onsibilities of Parochial Church Councll pcc and examiner The PCC are resF)onsible for the preparation of the accounts The PCC consider that an audtt is not required for this year under Section 144 of the Charits'es Act 2011 {The Charities Act}. and that an independent examination is needed. It is my responsibilty to.. examine the accounts under Section 145 of Ihe Charities Acl to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 {5) {b) of the Charities Actl,- and to state whether particular matters have come to my attention. Basi$ of examinerfs re ort My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by Ihe charity and a comparison of the accounts presented with those records. It also includes consideration ol any unusual items or disclosures in the accounts, and seeking explanations from the PCC Con￿mIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentty no opinion is given as to whether the accounts present a "true and faiv, view and the report is limited to those matters sel out in the statement below. Inde endent Examtnefs Ststement In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect-. a) the accounting records are not kept in accordance with Section 130 of the Charitses Act and b) the accounts did not comply with the accounting records or c) the accounts did not comply wilh the applicable ￿qUirementS set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fairf, view which is not a matter considered as part of an independent examination. I have come across no olher matters in connection wth the examination lo which attention should be draw n this re rt in order to enable a proper understanding of the accounts to be reached. Pete acres- re untant 8 Waldegrave Road, Bromley BR12JP **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022** |Notes
**Incoming**
**resources**
_Voluntary income_
2a
_Activities for generating funds_
2b
_Income from investments_
2c
_Church activities_
2d
**Total incoming resources**
**Resources**
**expended**
_Costs of generating voluntary income_
3a
_Distribution of charitable giving_
3b
_Church activities_
3c
_Governance Costs_
3d
**Total resources expended**
**Net incoming/(outgoing) resources**
Other recognised gains/losses
**Net movement in funds**
Total funds brought forward at 1
January 2022
9
**Total funds carried forward at 31**
**December 2022**|Unrestricted
Restricted
**TOTALS**
TOTALS
Funds
Funds
**2022**
2021
£
£
**£**
£
159,219
121
**159,341**
93,059
9,662
0
**9,662**
10,086
597
0
**597**
460
19,536
450
**19,986**
18,010| |---|---| ||189,014
571
**189,585**
121,615| ||0
0
**0**
0
3,397
0
**3,397**
1,385
115,051
1,079
**116,130**
117,728
660
0
**660**
660| ||119,109
1,079
**120,188**
119,773| ||69,906
-508
**69,398**
1,842
0
-2,080
**-2,080**
2,190| ||69,906
-2,588
**67,317**
4,032| ||52,785
22,308
**75,093**
71,061
122,691
19,720
**142,410**
75,093| 7 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **BALANCE SHEET AT 31st DECEMBER 2022** |Notes
**Fixed assets**
Tangible fixed assets
5
**Total fixed assets**
**Current assets**
Investments held by Diocese
Debtors
7
Short term deposits
Cash at bank and in hand
Creditors/Accruals: amounts falling due within one year
8
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after one year
**NET ASSETS**
**Funds**
**Restricted funds**
9
**Unrestricted funds**
9|**2022**
£
**0**
**14,725**
**1,914**
**31,500**
**99,836**
**147,974**
**-5,564**
**142,410**
**142,410**
**0**
**142,410**
**19,720**
**122,691**
**142,410**|2021
£
0| |---|---|---| |||18,006
3,337
1,541
60,571| |||83,455
-8,362| |||75,093| |||75,093
0| |||75,093| |||22,308
52,785
75,093| **Approved by the Parochial Church Council on 23 March 2023 and signed on its behalf by** ## **Rev'd Lu Gale Chairman** **The accompanying notes form a part of these financial statements.** 8 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2022** ## **1. Accounting policies** ## **a Accounting convention** The financial statements have been prepared in accordance with the Church Accounting Regulations 2016 together with applicable standards and Charities SORP (FRS102) with Update Bulletin 1. The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. ## **b Funds accounting** Funds held by the PCC are: Unrestricted funds – general funds which can be used for PCC ordinary purposes. Designated funds – monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. Restricted funds – a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. ## **c Incoming resources** All incoming resources are accounted for gross. ## _**Voluntary Income**_ Collections are recognised when received. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised in the period the claim covers. Grants and legacies are recognised when the PCC is legally entitled to the amount due. ## _**Income from investments**_ Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. ## _**All other income**_ All other income is recognised when it is receivable. 9 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **d Resources used** Resources expended are accounted for on an accruals basis and are accounted for gross. ## **Grants** Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC. ## **Church activities** The diocesan parish contribution is accounted for when paid ## **e Fixed Assets** ## **Tangible fixed assets** Consecrated and beneficed property of any kind is excluded from the accounts by Section 10 of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected. All expenditure on consecrated or beneficed buildings is written off in the year it is incurred. The Church Cottage has been a freehold asset of the PCC for many years but has not been reflected in the accounts given the historic date of acquisition. It is insured for its estimated re-building cost of £200,000. ## **Depreciation** Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are: Fixtures and fittings Computer equipment 25% straight line 30% straight line No depreciation is provided on freehold property as it is the PCC’s policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value. ## **f Current Assets** Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank. 10 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **2 Incoming resources** |**a**
_Voluntary income_
Regular giving
Collections - General
Collections - Special, Weddings, Alms
Income tax recoverable
Grants
Legacies & Sundry Donations
**b**
_Activities for generating funds_
Fund-raising events
**c**
_Investment income_
Dividends and interest
**d**
_Income from Church Activities_
Church Cottage Income
Tamberlin Room/Church Income
Fees from weddings and funerals
Other Income
**Total incoming resources**|**TOTAL**
TOTAL
Unrestricted
Restricted
**FUNDS**
FUNDS
Funds
Funds
**2022**
2021
£
£
**£**
£
61,944
**61,944**
60,511
4,526
**4,526**
4,333
317
**317**
1,266
17,889
**17,889**
15,278
1,400
**1,400**
5,095
73,143
121
**73,264**
6,576| |---|---| ||159,219
121
**159,341**
93,059| ||9,662
**9,662**
10,086| ||9,662
0
**9,662**
10,086| ||597
**597**
460| ||597
0
**597**
460| ||11,583
**11,583**
8,548
1,850
**1,850**
3,787
4,449
450
**4,899**
4,389
1,654
**1,654**
1,284| ||19,536
450
**19,986**
18,010| ||| ||189,014
571
**189,585**
121,615| 11 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** ## **3 Resources expended** |**3**
**Resources expended**|| |---|---| |**a**
**_Costs of generating voluntary income_**
Special appeal costs
Stewardship costs
**b**
**Distribution of charitable giving**
Missionary and charitable giving
Grants to Parochial Organisations
**C**
**_Church Activities_**
Ministry costs:
Vicarage and Vicar's expenses
Cost of Church Services
Cost of Church Music
Choir Expenditure
Insurance
Utilities
Inspections & Certificates
Repair & maintenance of Church
Floral Decorations in the Church
General Admin Expenses (incl Parish Office)
Tamberlin Room - Expenditure
Churchyard Expenditure
Church Cottage Expenditure
Diocesan Parish Support Fund
Alpha Course/Healing Hub expenditure
Bank Charges
Fund raising event expenditure
Other Expenditure
**D**
**_Governance costs_**
Independent examination fee
**Total resources expended**|**TOTAL**
TOTAL
Unrestricted
Restricted
**FUNDS**
FUNDS
Funds
Funds
**2022**
2021
£
£
**£**
£
0
**0**
0
0
**0**
0| ||0
0
**0**
0| ||3,397
**3,397**
1,385
0
**0**
0| ||3,397
0
**3,397**
1,385| ||907
**907**
850
740
**740**
245
5,309
500
**5,809**
6,195
255
**255**
115
5,686
**5,686**
6,104
7,156
**7,156**
7,279
1,058
**1,058**
1,100
5,147
**5,147**
20,369
147
**147**
50
3,698
**3,698**
3,858
371
**371**
299
10,280
324
**10,604**
10,934
7,129
**7,129**
-1,585
65,000
**65,000**
60,000
125
**125**
0
535
**535**
549
843
**843**
1,368
920
**920**
0| ||115,051
1,079
**116,130**
117,728| ||660
**660**
660| ||660
0
**660**
660| ||| ||119,109
1,079
**120,188**
119,773| 12 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** |**4**
**Staff costs**
_Wages and salaries_
During the year there was 1 (2021: 1) part-time employee.|**2022**
2021
**£**
£
**0**
0| |---|---| ||| |**5**
**Tangible fixed assets**
**Cost or valuation**
At 1 January 2022
Additions
Disposals
Revaluation
At 31 December 2022
**Depreciation**
At 1 January 2022
Provided in the year
Disposals
At 31 December 2022
**Net book amounts**
**At 31 December 2022**|Freehold
land
Church
**TOTAL**
TOTAL
and buildings
equipment
**2022**
2021
£
£
£
**0**
0
**0**
0
**0**
0
**0**
0| |---|---| ||0
0
**0**
0| ||**0**
0
**0**
0
**0**
0| ||0
0
**0**
0| ||| ||**0**
**0**
**0**
0| **6 Analysis of Net assets by fund** |**Analysis of Net assets by fund**|| |---|---| |Fixed assets for church use:
Current assets
Current liabilities
Non Current Liabilities|Unrestricted
Restricted
**TOTAL FUNDS**
Total Funds
Funds
Funds
**2022**
2021
£
£
**£**
£
122,691
19,720
**142,410**
75,093
-5,564
0
**-5,564**
-8,362
0
0
**0**
0| ||**117,127**
**19,720**
**136,846**
66,731| 13 **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2022** |**7**
**Debtors**
Government Grant scheme
HMRC-Gift Aid
**8**
**Creditors and accruals: amounts falling due within one**
**year**
Music Director Fees
Gardening Contractors
Accruals—Independent Examiner
Diocesan Assigned fees
Charitable donations
Estimated gas/electricity charges outstanding
**Creditors: amounts falling due after one year**
**9**
**Statement of funds**|**2022**
2021
**£**
£
**0**
0
**1,914**
3,337| |---|---| ||**1,914**
3,337| ||**2022**
2021
**£**
£
**616**
0
**500**
500
**660**
660
**549**
1,585
**239**
0
**3,000**
5,617| ||**5,564**
8,362| ||**2022**
2021
**£**
£
**0**
0| |**Unrestricted Funds**
General fund
Reserves
_Other Funds:_
Missions
Premises Fund
**Restricted Funds**
_Held in General Fund:_
Choir Funds
Eist Grave/Bench
Toilet Twinning
Music Director/Organist
_Other Funds:_
Butterworth Trust
Watts Trust
Trust funds held by
Diocese
**Total funds**|Bal b/fwd
Income
Expenditure
Transfers,
**Bal c/fwd**
1stJan 2022
other gains
**31st Dec**
**2022**
and losses
£
£
£
£
**£**
52,744
189,014
-119,109
29,959
**92,691**
0
30,000
**30,000**
1
-1
**0**
40
-40
**0**| |---|---| ||52,785
189,014
-119,109
0
**122,691**| ||1,765
450
-255
**1,960**
500
-324
**176**
36
121
**157**
500
-500
**0**
1,000
**1,000**
500
**500**
18,006
-2,080
**15,926**| ||22,308
571
-1,079
-2,080
**19,720**| ||75,093
189,585
-120,188
-2,080
**142,410**| 14