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2021-12-31-accounts

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Financial Statements for the year ended 31 December, 2021

Charity Number: 1140781

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER, 2021

CONTENTS PAGE
Trustees annual report 1
Total receipts and payments account 5
Building fund 8
Ministry fund 9
General Fund (St. Andrew) 10
St. Andrews Project 11
Statement of assets and liabilities 12
Notes to the financial statements 13
Independent examiners report 17

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2021

St. John’s Church is situated on London Road, Carlisle. It is part of the Diocese of Carlisle within the Church of England.

The correspondence address is :- St. John the Evangelist Church, Close Street, Carlisle CA1 2HA. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission under Charity number 1140781.

PCC Members who are presently serving are as follows:Ex Officio Incumbent: Reverend Steve Donald – Chairman of PCC (To retire 17[th] April 2022) Churchwardens:Deanery Synod – Elected members:Moray Henderson Position Vacant Elected Members:Margaret Bell – Vice Chairman David Cathcart - Elected 12[th] May 2021 Esther Cruse – PCC Secretary John Fergie – Elected 12[th] May 2021 Stuart Langhorn – Elected 12[th] May 2021 Giles Wilson – Co-opted 15[th] November 2021

Our Vicar and PCC Chairman Rev Steve Donald announced officially in November 2021 his pending retirement on 17[th] April 2022 after 17 years service. His last service in the parish will be 3[rd] April 2022. The process for appointing his successor is currently in progress.

Structure, governance and management

The method of appointment of PCC Members is set out in the Church Representation Rules. At St. John’s the membership of the PCC consists of the Incumbent (Vicar), Churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services/members of the congregation are encouraged to register on the Electoral Roll and stand for election to PCC and Deanery Synod.

PCC Members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of PCC are to be spent. The PCC meet bi-monthly as well as meetings on a specific topic as requested during the year, with an attendance of almost 100% at most meetings.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St. John’s and St. Andrew’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within the parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2021

When planning our activities for the year, the Incumbent and PCC consider ways to engage all members of the community to live out their faith as part of our community through:

Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus. Provision of pastoral care for people resident in the parish and church members resident outside. The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Mission Community

As part of the policy of the Diocese of Carlisle whereas all parishes join a Mission Community as part of their ecumenical strategy the Parish of St. John the Evangelist entered into a community with the Parish of St. John the Evangelist, Houghton and St. Peter, Kingmoor. This was commissioned in September 2019 by the Lord Bishop of Carlisle. The Mission Community has no legal basis but the churches work together on Mission and Ministry as arranged and required, maintaining their own separate legal basis.

Missionary and Outreach Work

To facilitate this work, it is important that we maintain the fabric of the Church of St. John the Evangelist and its annex, the Church Centre Complex as well as St. Andrew, Botcherby.

COVID-19 National lockdowns and COVID restrictions followed by a gap between the resignation and appointment of a Safeguarding Officer has meant that St. Andrew, Botcherby and the Church Centre complex have not been in use since March 2020. Services were suspended at St. John the Evangelist from 1[st] January 2021 to 1[st] April 2021 inclusive returning on Good Friday 2[nd] April 2021 following a further national lockdown. A service was held at St. Andrew’s on Christmas Eve 2021.

Aim and Purposes

St. John the Evangelist Parochial Church Council (PCC) has the responsibility of co-operating with the Incumbent Revd. Steve Donald in his ministry to the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The PCC is also specifically responsible for the maintenance of the Church Complex in Close Street, Carlisle and St. Andrew’s Church, Wood Street, Botcherby, Carlisle.

Parish Boundaries

From 1[st] February 2013 our parish boundary was extended to include the Botcherby area of the city. A pastoral order was drawn up and approved by the Church Commissioners following approval by the Bishop and PCC. A mission church St. Andrew’s also became the responsibility of St. John’s PCC.

Achievements and Performance

Worship and Prayer

The PCC are keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2021

Recent years have been successful in re-ordering the church with substantial changes to the internal layout, the removal of pews and choir stalls. This has opened up many new exciting opportunities to engage with many diverse sections of the community and voice an expression of our faith not previously available to us. New ideas are coming all the time and the PCC maintains a constructive attitude to widening exposure to God’s Word.

All are welcome to attend our regular services. As at May 2021 there were 44 parishioners on the Church Electoral Roll, 29 of which are not resident within the parish.

Occasional services for baptism, marriage and funerals are also provided.

Deanery Synod

Our Vicar sits on the Deanery Synod along with two elected members. This provides the PCC with an important link between the parish and the wider structures of the church.

Church Centre Complex

We want our church always to be available to our community. Regular lettings take place.

The Churchwardens maintain a constant watch over the fabric of the buildings and equipment.

As issues arise, they report to PCC. By so doing, routine maintenance can be carried out and, it is hoped, avoid the need for emergency works and the additional expense that would incur.

Pastoral Care

Catering facilities in the Church Centre are monitored to ensure they adhere to a stringent standard of health and safety. This allows us to continue the regular ‘food and fellowship’ social functions. Some members of our parish are unable to attend church due to sickness or age. Our Vicar has visited all church members who have requested it, to celebrate Holy Communion with them at their homes or in hospital. Lay members of the congregation also visit all who are visit or unable to get out for any reason to keep them in touch with church life. Any visitor representing the church is DBS checked .

Reserves Policy

It is PCC policy to maintain a balance on unrestricted funds (if possible), which is sufficient to cover emergency situations which may arise from time to time. The balance of £59,523 held on unrestricted funds at the year-end is sufficient to meet our needs well through 2022.

Mission and Evangelism

Helping those in need is a demonstration of our faith. The PCC continues in its excellent fund-raising efforts. Total receipts were £73,145 of which £38 was Investment Income and of which £600 were restricted donations. Gift Day yielded £30,040 which was increased by Gift Aid claimed for the continuing work at both churches.

Restricted Donations are shown in the Financial Statements as ‘Haggai’ and ‘St Andrew’s Project Fund’ which are used solely for Building maintenance purposes and the St Andrew’s Project (Phase 2).

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER, 2021

Donors giving through envelopes and standing orders together with cash collections showed an increase on the previous year - £27,940 this past year against £18,232 in the year to 31-12-2020.

In the absence of a PCC Treasurer, a PCC member who had previously served as Churchwarden and acting Treasurer undertakes certain financial and administrative duties to assist the PCC in their duties.

Hiring receipts amounted to £140 in the year to 31-12-2021 compared to £723 on the previous year.

£77,669 was spent to provide the Christian ministry from St. John’s Church, including the contribution to the Diocesan parish share which was kept as the same amount as the previous year.

The PCC was able to fulfil its payment to the Diocese as offered and pay bills as they arose along with making economies where appropriate despite the Church losing Income due to suspension of services and activities during COVID-19 lockdowns and restrictions.

An additional £3,840 was spent on the restoration and refurbishment of St. Andrew’s Church. The premises are to be used as part of the Church’s mission in the Botcherby area of the parish principally as a community cinema as well as further outreach purposes.

The net result for the year was an excess of payments over receipts of £8,364 in total and a surplus of £4,343 with regard to the General Fund. Adding bank and deposit balances brought forward at the beginning of the year, the balance carried forward at 31 December on unrestricted funds totalled £59,523

Volunteers

We would like to thank all the volunteers who work so hard in the church’s mission in our parish. In particular we want to mention all the members of the PCC for their valuable contribution to our ministry and for keeping the church running with assistance from non PCC members.

The PCC adopted a Protection Policy as laid out by the Diocese. A safeguarding officer ensures that all the legal and appropriate checks are made for those working with children, young people and vulnerable adults. This is reviewed on an annual basis.

The trustees declare that they have approved the Trustees’ Report above.

Approved on behalf of the PCC by:-

Rev. Steve Donald (Chairman)

………...……., 2022

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 5

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

TOTAL RECEIPTS AND PAYMENTS ACCOUNT

Note 2 0 2 1 2 0 2 0
£ £
RECEIPTS
INCOMING RESOURCES FROM DONORS
Free will offerings 7,315 9,405
Cash collections 20,625 8,827
Gift aid 9,571 7,165
______ ______
37,511 25,397
OTHER VOLUNTARY INCOMING RESOURCES
Gift day general purpose 1 30,040 42,806
Missions and charities 393 536
Donations 2 3,391 825
Social and fundraising events 3 - 261
Haggai 600 9,286
Grants 4 - 2,000
______ ______
34,424 55,714
INCOME FROM TRUSTS AND INVESTMENTS
Interest received 2 39
Trust interest 5 36 16
______ ______
38 55
INCOME FROM CHARITABLE AND
ANCILLARY TRADING
Wedding and funeral fees 532 161
Hirings 140 723
Other/Credits 6 500 342
______ ______
1,172 1,226
______ ______
TOTAL RECEIPTS 73,145 82,392
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 6

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

TOTAL RECEIPTS AND PAYMENTS ACCOUNT

Note 2 0 2 1 2 0 2 0
PAYMENTS £ £
GRANTS
Missions, charities and relief agencies 7 2,223 6,000
ACTIVITIES DIRECTLY RELATING TO
THE WORK OF THE CHURCH
Parish share 40,000 40,000
Church running expenses 8 13,984 20,604
Clergy expenses and housing 9 1,229 1,190
Cost of services 10 508 525
Social meetings 3A - 989
Buildings and new equipment 11 10,712 2,313
Hall running costs 12 7,493 10,361
Youth Work 13 2 16
Hall Administration 14 1,518 556
______ ______
75,446 76,554
BUILDING PROJECT
St Andrews 11 3,840 10,489
______ ______
TOTAL PAYMENTS 81,509 93,043
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 7

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

TOTAL RECEIPTS AND PAYMENTS ACCOUNT

Note 2 0 2 1 2 0 2 0
£ £
TOTAL EXCESS OF (PAYMENTS OVER RECEIPTS)/
RECEIPTS OVER PAYMENTS (8,364) (10,651)
(Add)/Less:Excess of receipts over payments/(excess of
Payments over receipts included in other funds)
Building fund (1,038) 615
General Fund (St Andrew) (563) (1,821)
St Andrew’s Project (11,106)
(8,789)
__ __
(12,707) (9,995)
______ ______
4,343 (656)
General Fund balance at 1 January 2021 15 54,224 54,880
______ ______
GENERAL FUND BALANCE AT 31 DECEMBER 2021 58,567 54,224
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 8

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

Building Fund (Restricted Fund)

Note 2 0 2 1 2 0 2 0
£ £
RECEIPTS
Haggai 600 615
______ ______
600 615
PAYMENTS
Roofing and gutters 1,464 8,676
Hall fire alarm systems 7,440 -
______ ______
TOTAL PAYMENTS (8,904) (8,676)
_____ _____
Excess of Payments over Receipts (8,304) (8,061)
Fund balance at 1 January 2021 1,997 1,382
Transfer from St Andrew’s Project Fund 7,266 8,676
_____ _____
Fund balance at 31 December 2021 15 959 1,997
===== =====

Page 9

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

Ministry Fund

Note 2 0 2 1 2 0 2 0
£ £
Fund balance as at 1 January 2021 531 531
______ ______
Fund Balance at 31 December 2021 15 531 531
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 10

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

General Fund (St. Andrew)

Note 2 0 2 1 2 0 2 0
£ £
General Fund (St. Andrew)
Community Cinema (Tuck Shop) - 61
Grants - 300
______ _
- 361
General Running Expenses
Water, heat & light 1,563 1,560
Community Cinema - 622
_____ _
(1,563)
(2,182)
______ ______
Excess receipts over payments (1,563) (1,821)
Fund balance as at 1 January 2021 988 2,809
Transfer from General Fund 1,000 -
______ ______
Fund Balance at 31 December 2021 15 425 988
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 11

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

St. Andrews Project (Restricted Fund)

Note 2 0 2 1 2 0 2 0
£ £
St. Andrews Project (Phase 2)
Grant - 1,700
- -
______ _
- 1,700
Expenses 3,840 1,813
_ _
(3,840) (1,813)
______ _
Excess receipts over payments
Fund balance as at 1 January 2021 25,178 33,967
Transfer to Building Fund (7,266) (8,676)
______ ______
Fund Balance at 31 December 2021 15 14,072 25,178
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 12

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER, 2021

Note 2 0 2 1 2 0 2 0
£ £
MONETARY ASSETS
CASH BALANCES
Royal Bank of Scotland 74,495 82,859
Royal Bank of Scotland Deposit Account 59 59
______ ______
74,554 82,918
====== ======
REPRESENTED BY:
Unrestricted funds:
General fund (St. John) 15 58,567 54,224
Ministry fund 15 531 531
General fund (St Andrew) 15 425 988
______ ______
59,523 55,743
Restricted funds:
Building fund 15 959 1,997
St Andrew Project 15 14,072 25,178
______ ______
15,031 27,175
______ ______
74,554 82,918
====== ======

Approved by the Parochial Church Council on …………………………, 2022 and signed on its behalf by:-

…………………………. Chairman

…………………………. Member

Page 13

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

NOTES TO THE ACCOUNTS

2 0 2 1 2 0 2 0
£ £
1. GIFT DAY
General purpose 30,040 42,806
______ ______
30,040 42,806
====== ======
2. DONATIONS
Anonymous Donations 3,366 825
Online Donations 25 -
______ _
3,391 825
====== =======
3. SOCIAL AND FUNDRAISING EVENTS
Mission 2020 - 261
_____ _____
- 261
===== =====
3A. SOCIAL AND FUNDRAISING COSTS
Mission 2020 - 367
St Andrew’s Community Cinema - 622
_____ _____
- 989
===== =====
4. GRANTS
Botcherby Ward – Carlisle City Council - 300
Carlisle City Council re: Disability Ramp - 1,000
Botcherby (Carlisle) Community Grants Fund re: Blinds - 700
______ ______
- 2,000
====== =====
5. OLIVE GRAHAM MEMORIAL TRUST
Balance at 1 January 2021 3,667 3,651
Add interest 2 16
______ ______
BALANCE AT 31 DECEMBER 2021 3,669 3,667
====== =====

Page 14

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

NOTES TO THE ACCOUNTS

2 0 2 1 2 0 2 0
£ £
6. OTHER INCOME/CREDITS
Utility Credit 500 342
______ ______
500 342
====== =====
7. MISSIONARY AND OTHER GRANTS
Leprosy mission 241 271
Crosslinks 1,780 -
Bible Society - 47
C.P.A.S. - 2,185
L.C.M. - -
Wiseman - 48
The Royal British Legion 50 -
Bethesda Evangelical Church - 1,015
Fletcher’s Fund - 1,092
Keswick Ministries - 1,092
Hebron Evangelical Church - 250
Linton Street Fire Appeal 152 -
_____ ______
2,223 6,000
===== =====
8. CHURCH RUNNING EXPENSES
Gas 655 3,042
Electricity 474 991
Water 255 217
Insurance 5,320 5,187
Repairs and maintenance 4,762 8,967
Cleaning 955 640
St Andrews 1,563 1,560
______ ______
13,984 20,604
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 15

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2021

NOTES TO THE ACCOUNTS

2 0 2 1 2 0 2 0
£ £
9. CLERGY EXPENSES AND HOUSING
Car expenses - 73
Broadband 403 307
Books and Teaching Materials 9 127
Printing & Stationery 817 683
______ ______
1,229 1,190
====== ======
10. COST OF SERVICES
Copyright licence 508 492
Sundry - 33
______ ______
508 525
====== ======
11. BUILDINGS AND NEW EQUIPMENT
Church keyboard - 1,888
Hall Cooker - 425
St Andrew’s Project (Phase 2) 3,840 10,489
Hall Boiler 3,272 -
Hall fire alarm system 7,440 -
_ _____
14,552 12,802
======= =====
12. HALL RUNNING COSTS
Insurance 5,319 5,187
Electricity 463 1,179
Gas 160 3,042
Water 134 131
Cleaning 955 640
Repairs & Maintenance 462 182
_____ _____
7,493 10,361
===== =====
13. YOUTH WORK
Interest Transferred to Olive Graham Trust 2 16
_____ _____
2 16
===== =====

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 16

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2021

NOTES TO THE ACCOUNTS

2 0 2 1 2 0 2 0
£ £
14. ADMINISTRATION EXPENSES
Office supplies - 77
FWO envelopes - 72
Data protection 35 35
Audit fee 108 102
NISCU Internet 600 260
Quinquennial Inspection 775 -
Bank charge - 10
_____ _____
1,518 556
===== =====
15. BALANCE OF FUNDS
As at Movement Transfers As at
1 Jan in year 31 Dec
2021 2021
Unrestricted funds:
General Fund (St. John) 54,224 5,343 (1,000) 58,567
Ministry Fund 531 - - 531
General Fund (St Andrew) 988 (1,563) 1,000 425
Restricted funds:
Building Fund 1,997 (8,304) 7,266 959
St Andrew Project 25,178 (3,840) (7,266) 14,072
______ ______ ______ ______
82,918 (8,364) - 74,554
====== ====== ====== ======

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE PAROCHIAL Page 17 CHURCH COUNCIL OF ST. JOHN THE EVANGELIST, CARLISLE

I report to the trustees on my examination of the financial statements of St. John The Evangelist, Carlisle (the Trust) for the year ended 31 December 2021.

Responsibilities and Basis of Report

As the charity trustees of the Trust, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the 2011 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:

I have no concerns and 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 financial statements to be reached.

Stuart Farrer BA(Hons),FCA, DChA Independent Examiner

Saint & Co., Chartered Accountants Sterling House Wavell Drive, Rosehill Carlisle, Cumbria CA1 2SA

…………………., 2022