## PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, SHIRLEY
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2023
Registered Charity Number 1140076
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
## **§**
## **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 2023 to 31[st ] December 2023 are:
_Incumbent_ The Rev’d Lucille Gale _Churchwardens_ Christine Healey (until 23 April 2023) Michael Wall (from 23 April 2023 _Deputy Wardens_ Samantha Nott _PCC Secretary_ Timothy Roberson _Treasurer_ Rebecca O’Neal (until 23 April 2023) Julie Sayer (elected 23 April 2023) _Reader_ Jacqueline Pontin _Deanery Synod_ Gillian Goldsmith _Representatives_ Teresa McCarthy (elected 23 April 2023) Janet Martin (until 23 April 2023) _Elected members_ Claire Barracliffe (elected 23 April 2023) Marie-Claire Bailey (elected 24[th] April 2022) Kelvin Carter Christopher Foot (until 23 April 2023) Jane Gorman (elected 23 April 2023) Timothy Hastie (until 23 April 2023) Miranda Heester Bex Henderson John Kingdom Bernard Maguire Georgina Roseveir (elected 23 April 2023) Sharon Somaiya Teresa McCarthy (until 23 April 2023) Wendy Wall Viv Welch (elected 23 April 2023) Charlotte White
2
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**ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023**
## **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, to take part in the Annual Meetings 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. Co-operation exists with other parishes in the Deanery and through Churches Together in Shirley.
## **Achievements and performance**
## _**Church Attendance**_
There are 175 (2022 167) on the Electoral Roll with 65 (63) persons living in the Parish The additional 9am Sunday service has continued to attract families with young children . Our thanks go to all those who operate the live streaming through the internet with over 20,000 viewings of services through YouTube and Facebook.
Changes in parish boundaries remain under consideration and 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**_
It is a matter of some concern that one of the two Churchwarden posts has remained unfilled since the 2022 annual meeting and that two of the deputy warden posts remain unfilled since the 2023 annual meeting.
The full PCC met formally six times during the year with an average attendance of 68%, 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 Mick Wall (with assistance from Christine Healey) and the Premises sub-committee of PCC (chair Paul Campbell) 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. The church noticeboard was replaced by the end of the year.
3
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
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 year.
Following the restauration of live Sunday services an additional 9am service was introduced, aimed at particularly at families with young children. Live streaming of services has continued; particular thanks are due to the team of audio-visual operators.
There were 17 Baptisms, 2 Weddings, 10 Funerals in Church, 1 Funeral at the Crematorium and 23 Burials of Ashes.
From July 2022, the Parish had the services of an organist and choirmaster on a contract ending in early 2023. A new organist was appointed in the following October.
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’ is available to explain parish finances and the role of the PGS.
## _**Financial Review**_
During the year, our ‘Parish Pledge’ to the Diocese amounted to £70,000 (2022 £65,000) and was paid in full.
Total Incoming Resources on Restricted and Unrestricted Funds were £130,652 (2022 £ 189,585) and are detailed in Note 2 on Page 11 of the accounts. Total expenditure and accruals amounted to £127,566 (£ 120,187) 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 £3,086 (£69,398)
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
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**ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023**
## _**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 26 June 2024 and signed on its behalf by
Rev’d Lucille Gale Chair
5
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
## **Report of the Independent Examiner to the Parochial Church Council of St John the Evangelist Shirley**
I report on the accounts for the year to 31st December 2023 which are set out on pages 7 to14
## **Respective responsibilities of Parochial Church Council (PCC) and examiner**
The PCC are responsible for the preparation of the accounts The PCC consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (The Charities Act), and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under Section 145 of the Charities Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5) (b) of the Charities Act); and
- to state whether particular matters have come to my attention.
## **Basis of examiner's report**
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 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 PCC 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 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 Charities Act and
b) the accounts did not comply with the accounting records or
c) the accounts did not comply with the applicable requirements 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.
Peter Runacres
8 Waldegrave Road, Bromley BR1 2JP
6
6
**ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023**
|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 on 1 January
9
**Total funds carried forward at 31 December**|Unrestricted
Restricted
**TOTALS**
TOTALS
Funds
Funds
**2023**
2022
£
£
**£**
£
86,685
0
**86,685**
159,340
10,152
0
**10,152**
9,662
3,533
0
**3,533**
597
30,282
0
**30,282**
19,986|
|---|---|
||130,652
0
**130,652**
189,585|
||0
0
**0**
0
1,565
0
**1,565**
3,397
125,214
127
**125,341**
116,130
660
0
**660**
660|
||127,439
127
**127,566**
120,187|
||3,213
-127
**3,086**
69,398
0
**0**
-2,080|
||3,213
-127
**3,086**
67,318|
||122,691
19,720
**142,411**
75,093
125,904
19,593
**145,457**
142,411|
7
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
## **BALANCE SHEET AT 31 DECEMBER 2023**
|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|**2023**
£
**0**
**14,725**
**2507**
**97,208**
**36,138**
**150,578**
**-5,081**
**145,497**
**145,497**
**0**
**145,497**
**18,392**
**127,105**
**145,497**|2022
£
0|
|---|---|---|
|||14,725
1,914
31,500
99,836|
|||147,975
-5,564|
|||142,411|
|||142,411
0|
|||142,411|
|||19,720
122,691|
|||142,411|
**Approved by the Parochial Church Council on 26[th] June 2024 and signed on its behalf by**
**Rev'd Lu Gale Chairman The accompanying notes form a part of these financial statements.**
8
8
**ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31st DECEMBER 2023**
## **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
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
## **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 rebuilding 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
10
**ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2 Incoming resources**
|**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
Endowment
Other
**FUNDS**
FUNDS
Funds
Funds
Funds
Funds
**2023**
2022
£
£
£
£
**£**
£
62,668
**62,668**
61,944
6,093
**6,093**
4,526
3,394
**3,394**
317
12,500
**12,500**
17,889
0
**0**
1,400
2,030
**2,030**
73,264|
||86,685
0
0
0
**86,685**
159,340|
||10,152
**10,152**
9,662|
||10,152
0
**10,152**
9,662|
||3,533
**3,533**
597|
||3,533
0
0
0
**3,533**
597|
||18,000
**18,000**
11,583
1,190
0
**1,190**
1,850
7,638
**7,638**
4,899
3,454
**3,454**
1,654|
||30,282
0
0
0
**30,282**
19,986|
|||
|||
||130,652
0
0
0
**130,652**
189,585|
11
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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**|Unrestricted
Restricted
Endowment
Funds
Funds
Funds
£
£
£
0
0|**TOTAL**
TOTAL
**FUNDS**
FUNDS
**2023**
2022
**£**
£
**0**
0
**0**
0|
||0
0
0|**0**
0|
||1,565
0|**1,565**
3,397
**0**
0|
||1,565
0
0|**1,565**
3,397|
||1,245
827
4,580
127
7,304
7,509
0
6,240
88
3,071
1,833
14,451
1,416
70,000
120
405
3,045
1,011
125,214
127
660|**1,245**
907
**827**
740
**4,580**
5,809
**127**
255
**7,304**
5,686
**7,509**
7,156
**0**
1,058
**6,240**
5,147
**88**
147
**3,071**
3,698
**1,833**
371
**14,451**
10,604
**1,416**
7,129
**70,000**
65,000
**120**
125
**405**
535
**3,045**
843
**1,011**
920|
|||**125,341**
116,130|
|||**660**
660|
||660
0
0|**660**
660|
||||
||127,439
127
0|**127,566**
120,187|
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12
**ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **4 Staff costs**
|_Wages and salaries_
During the year there was 2 (2022: 1) part-time employee.|**2023**
2022
**£**
£
**1666**
0|
|---|---|
|||
## **5 Tangible fixed assets**
|**Tangible fixed assets**||
|---|---|
|**Cost or valuation**
At 1 January 2023
Additions
Disposals
Revaluation
At 31 December 2023
**Depreciation**
At 1 January 2023
Provided in the year
Disposals
At 31 December 2023
**Net book amounts**
**At 31 December 2023**|Freehold land
Church
**TOTAL**
TOTAL
and buildings
equipment
**2023**
2022
£
£
£
**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**
|Fixed assets for church use:
Current assets
Current liabilities
Non Current Liabilities|Unrestricted
Restricted
**TOTAL FUNDS**
Total Funds
Funds
Funds
**2023**
2022
£
£
**£**
£
132,186
18,392
**150,578**
142,411
-5,081
0
**-5,081**
-5,564
0
0
**0**
0|
|---|---|
||**127,105**
**18,392**
**145,497**
136,847|
13
**THE CHURCH OF ST JOHN THE EVANGELIST, SHIRLEY**
## **NOTES TO THE FINANCIAL STATEMENTS (continued)**
|**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
Verger Fees
Charitable donations
Estimated gas/electricity charges
outstanding
**Creditors: amounts falling due after one**
**year**
**9**
**Statement of funds**
Bal b/fwd
1stJan 2023
£
**Unrestricted Funds**
General fund
93,892
Reserves
30,000
_Other Funds:_
Legacies
0
123,892
**Restricted Funds**
_Held in General Fund:_
Choir Funds
1,961
Eist Grave/Bench
176
Toilet Twinning
157
Music Director/Organist
0
_Other Funds:_
Butterworth Trust
1,000
Watts Trust
500
Trust funds held by
Diocese
14,725
18,519
**Total funds**
142,411|**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
Verger Fees
Charitable donations
Estimated gas/electricity charges
outstanding
**Creditors: amounts falling due after one**
**year**
**9**
**Statement of funds**
Bal b/fwd
1stJan 2023
£
**Unrestricted Funds**
General fund
93,892
Reserves
30,000
_Other Funds:_
Legacies
0
123,892
**Restricted Funds**
_Held in General Fund:_
Choir Funds
1,961
Eist Grave/Bench
176
Toilet Twinning
157
Music Director/Organist
0
_Other Funds:_
Butterworth Trust
1,000
Watts Trust
500
Trust funds held by
Diocese
14,725
18,519
**Total funds**
142,411|**2023**
2022
**£**
£
**0**
0
**2507**
1,914
**2507**
1,914
**2023**
2022
**£**
£
**0**
616
**550**
500
**660**
660
**1,752**
549
**50**
0
**0**
239
**2069**
3,000
**5,081**
5,564
**2023**
2022
**£**
£
**0**
**0**
Income
Expenditure
Transfers,
**Bal c/fwd**
other gains
**31st Dec 2023**
and losses
£
£
£
**£**
130,652
-127,439
-65,708
**31,397**
**30,000**
65,708
**65,708**|
|---|---|---|
||123,892|130,652
-127,439
0
**127,105**|
||1,961
176
157
0
1,000
500
14,725|-127
**1,834**
**176**
**157**
**0**
**1,000**
**500**
**14,725**|
||18,519|0
-127
**18,392**|
||142,411|130,652
-127,566
**145,497**|
14
14