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2023-12-31-accounts

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Financial Statements for the year ended 31 December 2023

Charity Number: 1140781

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023

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 Priest in Charge: Rev. Tudor Boddam-Whetham – Chairman – since 8th November 2023 Churchwardens:Positions Vacant Deanery Synod – Elected member:Moray Henderson Elected Members:Margaret Bell – Vice Chairman David Cathcart John Fergie – Resigned 28th June 2023 Stuart Langhorn – PCC Treasurer Robert McWilliams – Resigned 13th November 2023 Abigail Rothwell – co-opted 20th November 2023 (non-voting) Giles Wilson

A PCC Secretary was appointed in February 2024 who is not a PCC member. During 2023 necessary administrative duties were undertaken by a PCC member and Minute taking by a church member. A full time Priest in Charge was appointed in August 2023 and after a period of notice licensed to undertake duties in the parish on 8th November 2023. The Priest in Charge automatically becomes Chairman of PCC at licensing.

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 Priest in Charge, 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 meets either monthly or 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

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

within the parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, the Priest in Charge 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.

During the Interregnum (Vacancy) church members have lead and preached in church services. Visiting clergy have conducted Holy Communion services and there have been visiting clergy as well as leaders from other churches who have been invited to preach.

A service was held at St. Andrew’s on Christmas Eve 2023.

Aim and Purposes

St. John the Evangelist Parochial Church Council (PCC) has the responsibility of co-operating with the Priest in Charge 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 1st 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.

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 April 2023 there were 48 parishioners on the Church Electoral Roll, 33 of which are not resident within the parish.

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

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Deanery Synod

Our Vicar sits on the Deanery Synod along with one elected member. 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 £79,041 held on unrestricted funds at the end of the year is sufficient to meet our needs well through 2024.

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 £96,562 of which £1,076 was Investment Income and of which £750 were restricted donations and sale of equipment. Gift Day yielded £15,530 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).

Donors giving through envelopes and standing orders together with cash collections showed an increase from the previous year - £47,224 this past year against £43,689 in the year to 31-12-2022.

In the absence of a PCC Secretary a PCC member takes the Minutes and undertakes any necessary administrative work on a Meeting-to-Meeting basis.

Hiring receipts amounted to £10,375 in the year to 31-12-2023 compared to £7,253 on the previous year. £100,264 (2022 £73,764) was spent to provide the Christian ministry from St. John’s Church, including the Ministry Offer Contribution to the Diocese which increased to £42,000 (£40,000 in 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.

An additional £1,300 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 place of worship, a community cinema as well as further outreach purposes.

The net result for the year was an excess of payments over receipts of £3,466 in total and a surplus of £7,085 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 £79,041.

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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 especially during this period of vacancy.

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. Tudor Boddam-Whetham (PCC Chairman) ----------------------------

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 5

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TOTAL RECEIPTS AND PAYMENTS ACCOUNT

Note 2 0 2 3 2 0 2 2
£ £
RECEIPTS
INCOMING RESOURCES FROM DONORS
Free will offerings 7,840 6,720
Cash collections 39,384 36,969
Gift aid 13,449 11,844
______ ______
60,673 55,533
OTHER VOLUNTARY INCOMING RESOURCES
Gift day general purpose 1 15,530 16,215
Missions and charities 1,198 3,291
Donations 2 653 773
Social and fundraising events 3 694 -
Haggai 750 700
Ministry Fund - 4,514
Grants 4 4,446 -
Legacy 1,000 -
______ ______
24,271 25,493
INCOME FROM TRUSTS AND INVESTMENTS
Interest received 5 171 48
Trust interest 905 157
______ ______
1,076 205
INCOME FROM CHARITABLE AND
ANCILLARY TRADING
Wedding and funeral fees 167 601
Hirings 10,375 7,253
Other/Credits 6 1,536 -
______ ______
12,078 7,854
______ ______
TOTAL RECEIPTS 98,098 89,085
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TOTAL RECEIPTS AND PAYMENTS ACCOUNT

Note 2 0 2 3
2 0 2 2
PAYMENTS £ £
GRANTS
Missions, charities and relief agencies 7 3,519 6,044
ACTIVITIES DIRECTLY RELATING TO
THE WORK OF THE CHURCH
Parish share 42,000 40,000
Church running expenses 8 25,158 11,033
Clergy expenses and housing 9 562 546
Cost of services 10 1,032 532
Social meetings 3A - -
Buildings and new equipment 11 12,518 1,312
Hall running costs 12 13,291 12,961
Children’s, Youth and Disability Work 13 1,423 433
Hall Administration 14 761 903
______ ______
96,745 67,720
BUILDING PROJECT
St Andrews 11 1,300 1,080
______ ______
TOTAL PAYMENTS 101,564 74,844
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 7

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TOTAL RECEIPTS AND PAYMENTS ACCOUNT

Note 2 0 2 3 2 0 2 2
£ £
TOTAL EXCESS OF (PAYMENTS OVER RECEIPTS)/
RECEIPTS OVER PAYMENTS (3,466) 14,241

(Add)/Less:Excess of receipts over payments/ (excess of
Payments over receipts included in other funds)
Building Fund (6,022) (342)
Ministry Fund (1,734) 4,129
General Fund (St Andrew) (1,496) (1,320)
St Andrew’s Project (1,300) (1,080)
_ __
(10,552) 1,387

_ __
Excess of receipts over payments on General Fund 7,085 12,854
Transfers from General Fund (2,000) (1,000)
General Fund balance at 1 January 2023 15 70,421 58,567
______ ______
GENERAL FUND BALANCE AT 31 December 2023 75,506 70,421
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 8

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Building Fund (Restricted Fund)

Note 2 0 2 3 2 0 2 2
£ £
RECEIPTS
Haggai 600 600
Donation – Amicus Group 150 -
Legacy – Michael Watson Decd. 1,000 -
Grant – LED Challenge 128 -
Grant – Carlisle Diocesan Board of Finance 2,988 -
Rainbow Club – Coffee Mornings/Summer Lunch 475 -
Rainbow Club – Beetle Drive 160 -
Rainbow Club – Harvest Donations 30 -
Rainbow Club – Christmas Donations 29 -
Sale of Wood and Equipment - 100
______ ______
5,560 700
PAYMENTS
Church Lightning Conductor - 1,042
Church and Hall External Decoration 2,490 -
Church and Hall Electrical Bulbs and Fittings 9,092 -
______ ______
11,582 (1,042)
______ ______
Excess of Payments over Receipts (6,022) (342)
Fund balance at 1 January 2023 617 959
Transfer from St Andrew’s Project Fund 6,466 -
______ ______
Fund Balance at 31 December 2023 15 1,061 617
====== ======

Page 9

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Ministry Fund

Note 2 0 2 3 2 0 2 2
£ £
RECEIPTS
Rainbow Club Money - 4,514
______ _
- 4,514
PAYMENTS
Rainbow Club Expenses 1,254 385
Clergy Interview Expenses 88 -
Licensing Service Expenses 392 -
_____ ______
(1,734) (385)
_____ ______
Excess payments over receipts (1,734) 4,129
Fund balance as at 1 January 2023 4,660 531
______ ______
Fund Balance at 31 December 2023 15 2,926 4,660
====== ======

Page 10

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

General Fund (St. Andrew)

Note 2 0 2 3
2 0 2 2
£ £
RECEIPTS
Donation - 20
Hiring 24 -
Grant – Botcherby Centre 1,330 -
______ _
1,354 20
PAYMENTS
General Running Expenses
Water, heat & light 1,914 1,340
Botcherby Brew Expenses 936 -
_____ ______
(2,850) (1,340)
_____ ______
Excess receipts over payments (1,496) (1,320)
Fund balance as at 1 January 2023 105 425
Transfer from General Fund 2,000 1,000
______ ______
Fund Balance at 31 December 2023 15 609 105
====== ======

Page 11

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

St. Andrews Project (Restricted Fund)

Note 2 0 2 3 2 0 2 2
£ £
RECEIPTS
Grant - -
______ _
- -
PAYMENTS
Expenses 1,300 1,080
_____ ______
(1,300) (1,080)
_____ ______
Excess receipts over payments (1,300) (1,080)
Fund balance as at 1 January 2023 12,991 14,072
Transfer to Building Fund
(6,466) -
______ ______
Fund Balance at 31 December 2023 15 5,225 12,992
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023

Note 2 0 2 3 2 0 2 2
£ £
MONETARY ASSETS
CASH BALANCES
Royal Bank of Scotland 85,267 88,736
Royal Bank of Scotland Deposit Account 60 59
______ ______
85,327 88,795
====== ======
REPRESENTED BY:
Unrestricted funds:
General fund (St. John) 15 75,506 70,421
Ministry fund 15 2,926 4,660
General fund (St Andrew) 15 609 105
______ ______
79,041 75,186
______ ______
Restricted funds:
Building fund 15 1,061 617
St Andrew’s Project 15 5,225 12,992
______ ______
6,286 13,609
______ ______
______ ______
85,327 88,795
====== ======

Approved by the Parochial Church Council on ……………………….. 2024 and signed on its behalf by: -

…………………………. Chairman

…………………………. Member

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE ACCOUNTS

2 0 2 3 2 0 2 2
£ £
1. GIFT DAY
General purpose 15,530 16,215
______ ______
15,530 16,215
====== ======
2. DONATIONS
Anonymous Donations 403 20
Online Donations 250 20
In mem. Doreen Kitching Decd. - 200
Living Word - 200
Mums & Toddlers - 313
St. Aidan’s Church Carlisle Ladies Group - 20
______ _
653 773
====== =======
3. SOCIAL AND FUNDRAISING EVENTS
Miscellaneous 694 -
_____ _____
694 -
===== =====
4. GRANTS
Botcherby Centre 1,330 -
Carlisle Diocesan Board of Finance – LED Challenge 128 -
Carlisle Diocesan Board of Finance – LED 2,988 -
______ ______
4,446 -
====== =====
5. OLIVE GRAHAM MEMORIAL TRUST
Balance at 1 January 2023 3,717 3,669
Add interest 171 48
______ ______
BALANCE AT 31 DECEMBER 2023 3,888 3,717
====== =====
6. OTHER INCOME/CREDITS
Insurance Rebates 1,536 -
______ ______
1,536 -
====== ======

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

Page 14

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE ACCOUNTS

2 0 2 3 2 0 2 2
£ £
7. MISSIONARY AND OTHER GRANTS
Leprosy Mission 341 378
Living Word - 499
C.P.A.S. 55 66
L.C.M. 73 1,025
Langham Partnership 82 50
Carlisle Baptist Church - 50
Carlisle Food Bank 30 890
Christian Aid 89 69
Compassion UK 79 37
NISCU 45 55
NWGP 423 890
OM 73 121
Samaritans Purse 31 128
Ukraine Appeal - 470
Retirement Gift-Rev. S Donald - 310
Carlisle Diocesan Fund 78 -
Carlisle Street Pastors 449 -
MAF 79 -
PERN 500 -
Wisemans 50 -
Bible Society 1042 -
Funeral Donations - 1,006
_____ ______
3,519 6,044
===== =====
8. CHURCH RUNNING EXPENSES
Gas 11,751 1,588
Electricity 3,088 792
Water 437 363
Insurance 5,900 5,286
Repairs and maintenance 703 377
Cleaning 1,364 1,287
St Andrews 1,914 1,340
______ ______
25,158 11,033
====== ======

Page 15

ST. JOHN THE EVANGELIST CHURCH, CARLISLE

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE ACCOUNTS

2 0 2 3
2 0 2 2
£ £
9. CLERGY EXPENSES AND HOUSING
Broadband and Landline 474 275
Books and Teaching Materials - -
Printing & Stationery - 271
Interview Expenses 88 -
______ ______
562 546
====== ======
10. COST OF SERVICES
Copyright licence 574 532
Communion Cloths 65 -
Licensing Service Expenses 393 -
______ ______
1,032 532
====== ======
11. BUILDINGS AND NEW EQUIPMENT
Church Lightning Conductor - 1,042
Church Kitchen Water Boiler (Sink) - 270
Botcherby Brew 936 -
Church Electrical Bulbs and Fittings 9,092 -
Church External Decorating 2,490 -
St Andrew’s Project (Phase 2) 1,300 1,080
_ _____
13,818 2,392
======= =====
12. HALL RUNNING COSTS
Insurance 5,900 5,286
Electricity 1,676 607
Gas 2,681 413
Water 510 421
Cleaning 1,365 1,287
Repairs & Maintenance 1,159 4,947
______ ______
13,291 12,961
====== ======
13. CHILDREN’S, YOUTH AND DISABILITY WORK
Interest Transferred to Olive Graham Trust 171 48
Rainbow Club 1,252 385
_____ _____
1,423 433
===== =====

ST. JOHN THE EVANGELIST CHURCH, CARLISLE Page 16

FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023

NOTES TO THE ACCOUNTS

2 0 2 3 2 0 2 2
£ £
14. ADMINISTRATION EXPENSES
FWO envelopes - 76
Data protection 35 35
Audit fee 120 114
Internet 570 620
Stationery and toner 36 58
_____ _____
761 903
===== =====
15. BALANCE OF FUNDS
As at Movement Transfers As at
1 Jan in year 31 Dec
2023 2023
Unrestricted funds:
General Fund (St. John) 70,421 7,085 (2,000) 75,506
Ministry Fund 4,660 (1,734) - 2,926
General Fund (St Andrew) 105 (1,496) 2,000 609
Restricted funds:
Building Fund 617 (6,022) 6,466 1,061
St Andrew Project 12,991 (1,300) (6,466) 5,225
______ ______ ______ ______
88,794 (3,467) - 85,327
====== ====== ====== ======

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 2023.

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

………………………. 2024