2022-12-31-accounts - The Parochial Church Council Of St John The Evangelist, Upper Norwood

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REGISTERED CHARITY NUMBER: 1144047

`REPORT OF THE TRUSTEES AND`

`FINANCIAL STATEMENTS`

`FOR THE YEAR ENDED 31 DECEMBER 2022`

`FOR`

ST JOHNS CHURCH, UPPER NORWOOD

Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House

27-37 St George's Road
Wimbledon
London
SW19 4EU

ST JOHNS CHURCH, UPPER NORWOOD

`CONTENTS OF THE FINANCIAL STATEMENTS`

`FOR THE YEAR ENDED 31 DECEMBER 2022`

		`Page`
`Report of the Trustees`	`1`	`to`	`3`
`Independent Examiner's Report`		`4`
`Statement of Financial Activities`		`5`
`Balance Sheet`		`6`
`Notes to the Financial Statements`	`7`	`to`	`11`

ST JOHNS CHURCH, UPPER NORWOOD

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022`

ThemembersoftheParochialChurchCouncil(thetrustees)confirmthattheannualreportandfinancialstatements of
thecharityhavebeenpreparedinaccordancewiththeaccountingpoliciessetoutinnote1andcomplywiththe Charities
Act2011,therequirementsofthecharity'sgoverningbodyandAccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiesinpreparingtheiraccountsinaccordancewiththeFinancial reporting
Standard 102.

`AIM AND PURPOSES`

StJohntheEvangelistParochialChurchCouncil(thePCC)hastheresponsibilityofco-operatingwiththeincumbent, The
ReverendJohnPritchard,inpromotingintheecclesiasticalparishthewholemissionoftheChurch,pastoral, evangelistic,
socialandecumenical.ThePCCisalsoresponsibleforthemaintenanceandupkeepofthebuildingsassociatedwith St
John the Evangelist Church, Upper Norwood

`OBJECTIVES AND ACTIVITIES`

`Objectives and activities`

ThePCCiscommittedtoenablingasmanypeopleaspossibletoworshipatourchurchandtobecomepartofour parish
communityatStJohn's.ThePCCmaintainsanoverviewofworshipthroughouttheparishandmakessuggestions on
howourservicescaninvolvethemanygroupsthatlivewithinourparish.Ourservicesandworshipputfaithinto practice
through prayer and scripture, music and sacrament.

`Significant activities`

Concurrentwiththistrustees'annualreport,wearepublishingunderseparatecoverdetailedreportsconcerning church
activitiesbothnewandongoingduring2022fromtheincumbent,FatherJohnPritchard,thechurchwardens and
individualmembersofthePCCandthecongregationresponsibleforparticularactivitiesandevents.Theseprovidea full
accountofallactivitiesthathavetakenplaceintheparishduringtheyear,explainhowtheobjectivesofthePCC have
been achieved, and how members of the parish have been helped thereby.

`Public benefit`

Whenplanningouractivitiesfortheyear,wehaveconsideredtheCommission'sguidanceonpublicbenefitand, in
particular,thesupplementaryguidanceoncharitiesfortheadvancementofreligion.Inparticularwetryto enable
ordinary people to live out their faith as part of our parish community through:

 o Worship and prayer, learning about the Gospel and developing their knowledge and trust in Jesus.
 o Provision of pastoral care for people living in the parish.
 o Missionary and outreach work.

`FINANCIAL REVIEW`

`Financial position`

DetailsoftheincomeandexpenditurefortheyeararesetoutintheStatementofFinancialActivitiesonpageof the
Financial Statements and in the notes to the accounts.

`Reserves policy`

ReservespolicyThePCCseekstomaintainasufficientlevelofreservestosupportthedaytodayoperationsofSt John's
and to meet such contingencies as might be reasonably foreseen.

ThePCC'spolicyoveranumberofyearshasbeentodesignateallitsreservestohelppayfortheurgent maintenance
andrepairprojectswhichregularlycanbeexpectedtoariseonthegrade2*listedchurchbuilding,nowlistedasat risk
by English Heritage, with the aim to keep the building safe for continued public use.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2011) and a registered charity.

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ST JOHNS CHURCH, UPPER NORWOOD

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 31 DECEMBER 2022`

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Recruitment and appointment of new trustees`

ThemethodofappointmentofPCCmembersissetoutintheChurchRepresentationRules.AtStJohn'sthe membership
ofthePCCconsistsoftheVicar,TheReverendJohnPritchard,thechurchwardens,theTreasurer,Deanery Synod
representatives and members elected by those members of the congregation who are on the electoral roll of the parish.

ThePCCmembersareresponsibleformakingdecisionsonallmattersofgeneralconcernandimportancetothe parish
includingdecidingonhowthefundsofthePCCaretobespent.Newmembersreceiveinitialtrainingintotheworkings of
the PCC.

`Risk management`

ThetrusteeshaveadutytoidentifyandreviewtheriskstowhichtheParochialChurchCouncil(PCC)isexposedand to
ensureappropriatecontrolsareinplacetosafeguardtheassetsandtoprovidereasonableassuranceagainstfraud and
error.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

2 Sylvan Road
Upper Norwood
London
SE19 2RX

`Trustees`

P Appiagyei
W Bagshaw
A Barrett
R Blakeborough
N Bucknall - Churchwarden
R Hall - Churchwarden
Ms S Ikediashi (appointed 1/5/22)
Ms A Lisk (appointed 1/5/22)
Revd J Pritchard - Vicar
T G Roberts - Honorary Treasurer
M Robertson
O Sawyerr
J Stephens - Deputy Churchwarden
Mrs M Stephens - PCC Secretary
J Weekes
Ms K Wheble (appointed 1/5/22)
F Zaire
R Rae (resigned 1/5/22)

`Independent Examiner`

Jonathan Askew
Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU

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ST JOHNS CHURCH, UPPER NORWOOD

FOR THE YEAR ENDED 31 DECEMBER 2022

`REPORT OF THE TRUSTEES`

Approved by order of the board of trustees on 30 April 2023 and signed on its behalf by:

R Hall - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

ST JOHNS CHURCH, UPPER NORWOOD

`Independent examiner's report to the trustees of St Johns Church, Upper Norwood`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofStJohnsChurch,UpperNorwood(theTrust) for
the year ended 31 December 2022.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutunderSection145oftheActandincarrying out
myexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.

`Independent examiner's statement`

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody.Ican confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamamemberoftheInstituteofCharteredAccountants in
England and Wales, which is one of the listed bodies.

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts 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.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jonathan Askew

Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU

5 June 2023

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ST JOHNS CHURCH, UPPER NORWOOD

`STATEMENT OF FINANCIAL ACTIVITIES`

`FOR THE YEAR ENDED 31 DECEMBER 2022`

`Unrestricted` `Restricted` `funds` `funds` `Notes` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `162,627` `98,978` `Charitable activities` `Ministry` `9,466` `-` `Other charitable activities` `2` `47,239` `-` `Investment income` `3` `9,194` `-` `Total` `228,526` `98,978` `EXPENDITURE ON` `Raising funds` `3,355` `-` `Charitable activities` `Missionary and charitable giving` `-` `-` `Ministry` `182,559` `132,484` `Mission and outreach` `-` `69` `Church running costs` `12,834` `-` `Music` `37,314` `-` `Total` `236,062` `132,553` `Net gains on investments` `-` `-` `NET INCOME/(EXPENDITURE)` `(7,536)` `(33,575)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `390,949` `128,992` `TOTAL FUNDS CARRIED FORWARD` `383,413` `95,417`	`2022` `Total` `funds` `£` `261,605` `9,466` `47,239` `9,194` `327,504` `3,355` `-` `315,043` `69` `12,834` `37,314` `368,615` `-` `(41,111)` `519,941` `478,830`	`2021` `Total` `funds` `£` `294,558` `4,702` `42,960` `7,326`
		`349,546`
		`539` `8,355` `99,884` `25,158` `87,227` `40,420`
		`261,583`
		`6,808`
		`94,771` `425,170`
		`519,941`

The notes form part of these financial statements

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ST JOHNS CHURCH, UPPER NORWOOD

`BALANCE SHEET`

`31 DECEMBER 2022`

`Unrestricted` `Restricted` `funds` `funds` `Notes` `£` `£` `FIXED ASSETS` `Tangible assets` `6` `121,246` `-` `Heritage assets` `7` `33,488` `-` `Investments` `8` `74,560` `8,030` `229,294` `8,030` `CURRENT ASSETS` `Stocks` `9` `1,000` `-` `Debtors` `10` `-` `-` `Cash at bank and in hand` `169,494` `87,387` `170,494` `87,387` `CREDITORS` `Amounts falling due within one year` `11` `(16,375)` `-` `NET CURRENT ASSETS` `154,119` `87,387` `TOTAL ASSETS LESS CURRENT LIABILITIES` `383,413` `95,417` `NET ASSETS` `383,413` `95,417` `FUNDS` `13` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`2022` `Total` `funds` `£` `121,246` `33,488` `82,590` `237,324` `1,000` `-` `256,881` `257,881` `(16,375)` `241,506` `478,830` `478,830` `383,413` `95,417` `478,830`	`2021` `Total` `funds` `£` `128,768` `33,488` `82,590` `244,846` `1,000` `25,927` `264,543` `291,470` `(16,375)` `275,095` `519,941` `519,941` `390,949` `128,992` `519,941`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon30April2023and were
signed on its behalf by:

R Hall - Trustee

The notes form part of these financial statements

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ST JOHNS CHURCH, UPPER NORWOOD

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

`1. ACCOUNTING POLICIES`

`Basis of preparation of the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared under
theChurchAccountingRegulations2006,inaccordancewithapplicableaccountingstandards(FRS102)and the
current(2015)StatementofRecommendedPractice,AccountingandReportingbyCharities(FRS102)and also
in accordance with the Charities Act 2011.

`Accounting convention`

Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention,asmodifiedbythe revaluation
of certain assets such as investments which are carried at market value.

`Incoming resources`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

`Resources expended`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatsettlementwillberequiredandtheamountoftheobligationcan be
measured reliably

Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall costs
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingstheyhavebeen allocated
to activities on a basis consistent with the use of resources.

`Tangible fixed assets`

`Consecrated Land and Buildings`

ConsecratedlandandbuildingsarenotincludedintheaccountsofthePCCinaccordancewiths.10(2)(a)and (c)
of the             Charities Act 2011 as these are vested in the incumbent.

`Parish Hall`

Theparishhallwasvaluedin1998byMessrsStuartEdwardsFullermoon(CharteredSurveyors)at£115,000 of
which£20,000wasattributedtotheland.TheTrusteesdecidedthattheportionofthevaluationattributable to
the buildings and any subsequent improvements thereto would be depreciated based upon a 30 year life.

`Other Fixed Assets`

Otherfixedassetsarecapitalisedwheretheircostexceeds£1,000aredepreciatedovertheirestimateduseful life
on a straight line basis. Liturgical Furnishings are to be depreciated over an estimated life of 20 years.

`Heritage assets`

Heritageassetsaretangibleassetswithhistoricalorartisticqualitiesthatareheldandmaintainedprincipally for
theircontributiontoknowledgeandculture.Suchassetsarerecordedatcostwherethiscanbeidentifiedand are
not depreciated.

`Stocks`

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsoleteand slow
moving items.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

UnrestrictedfundsareincomefundswhicharetobespentonthePCC'sgeneralpurposesandcanbeused in
accordancewiththecharitableobjectivesatthediscretionofthetrustees.Restrictedfundscanonlybeused for
particularrestrictedpurposewithintheobjectsofthecharity.Restrictionsarisewhenspecifiedbythedonor or
whenfundsareraisedforparticularrestrictedpurposes.Furtherexplanationofthenatureandpurposeof each
fund is included in the notes to the financial statements

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ST JOHNS CHURCH, UPPER NORWOOD

`NOTES TO THE FINANCIAL STATEMENTS - continued`

`FOR THE YEAR ENDED 31 DECEMBER 2022`

`2. OTHER CHARITABLE ACTIVITIES`

`Fundraising and event income` `Income from hire of church and other buildings` `INVESTMENT INCOME` `Dividends received` `Deposit account interest`	`2022` `£` `10,590` `36,649` `47,239` `2022` `£` `7,827` `1,367` `9,194`	`2021` `£` `3,319` `39,641`	`2021` `£` `3,319` `39,641`
		`42,960`
		`2021` `£` `7,326` `-` `7,326`
			`7,326`

`3. INVESTMENT INCOME`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2022norforthe year
ended 31 December 2021.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31December2022norfortheyear ended
31 December 2021.

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `Restricted` `funds` `funds` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `294,558` `-` `Charitable activities` `Ministry` `4,702` `-` `Other charitable activities` `42,960` `-` `Investment income` `7,117` `209` `Total` `349,337` `209` `EXPENDITURE ON` `Raising funds` `539` `-` `Charitable activities` `Missionary and charitable giving` `8,355` `-` `Ministry` `83,328` `16,556` `Mission and outreach` `25,158` `-` `Church running costs` `87,227` `-` `Music` `40,420` `-` `Total` `245,027` `16,556` `Net gains on investments` `6,160` `648` `NET INCOME/(EXPENDITURE)` `110,470` `(15,699)`	`Total` `funds` `£` `294,558` `4,702` `42,960` `7,326`
	`349,546`
	`539` `8,355` `99,884` `25,158` `87,227` `40,420`
	`261,583`
	`6,808`
	`94,771`

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ST JOHNS CHURCH, UPPER NORWOOD

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022`

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`

`RECONCILIATION OF FUNDS` `Total funds brought forward` `TOTAL FUNDS CARRIED FORWARD` `TANGIBLE FIXED ASSETS` `COST` `At 1 January 2022 and 31 December 2022` `DEPRECIATION` `At 1 January 2022` `Charge for year` `At 31 December 2022` `NET BOOK VALUE` `At 31 December 2022` `At 31 December 2021`	`Unrestricted` `Restricted` `funds` `funds` `£` `£` `280,479` `144,691` `390,949` `128,992` `Improvements` `Freehold` `to` `Liturgical` `property` `property` `furnishings` `£` `£` `£` `115,000` `53,061` `57,821` `73,505` `14,942` `8,667` `3,167` `1,768` `2,587` `76,672` `16,710` `11,254` `38,328` `36,351` `46,567` `41,495` `38,119` `49,154`	`Total` `funds` `£` `425,170` `519,941` `Totals` `£` `225,882` `97,114` `7,522` `104,636` `121,246` `128,768`	`Total` `funds` `£` `425,170`
			`519,941`

`6. TANGIBLE FIXED ASSETS`

`7. HERITAGE ASSETS`

HeritageassetsincludetheComperCopewhichisconsideredtobeaheritageassetafterhavingbeen restored
overaperiodofseveralyears,andtheStatueofOurLadyofWalsinghammadeforStJohn'sin2019and placed
intheLadyChapelandpaintingsthathavebeenrestored.Thevalueincludedintheaccountsisthecostof these
exceptional items because they are not considered to have a finite useful life and are therefore not depreciated.

`8. FIXED ASSET INVESTMENTS`

`FIXED ASSET INVESTMENTS`
	`Listed`
	`investments`
	`£`
`MARKET VALUE`
`At 1 January 2022 and 31 December 2022`	`82,590`
`NET BOOK VALUE`
`At 31 December 2022`	`82,590`
`At 31 December 2021`	`82,590`

There were no investment assets outside the UK.

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ST JOHNS CHURCH, UPPER NORWOOD

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022`

9.
STOCKS
Stocks
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Tax
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
12.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Other loans
13.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Church restoration fund
Margaret Riches Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Church restoration fund
Margaret Riches Fund
TOTAL FUNDS 2022
2021
£
£
1,000
1,000
2022
2021
£
£
-
25,927
2022
2021
£
£
16,375
16,375
2022
2021
£
£
16,375
16,375
Net
movement
At
At 1/1/22
in funds
31/12/22
£
£
£
390,949
(7,536)
383,413
120,893
(33,506)
87,387
8,099
(69)
8,030
128,992
(33,575)
95,417
519,941
(41,111)
478,830
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
228,526
(236,062)
(7,536)
98,978
(132,484)
(33,506)
-
(69)
(69)
98,978
(132,553)
(33,575)
327,504
(368,615)
(41,111)

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ST JOHNS CHURCH, UPPER NORWOOD

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022

`13. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

Unrestricted funds
General fund
Restricted funds
Church restoration fund
Margaret Riches Fund
TOTAL FUNDS
Comparative net movement in funds, included in the
Unrestricted funds
General fund
Restricted funds
Church restoration fund
Margaret Riches Fund
TOTAL FUNDS Net
movement
At
At 1/1/21
in funds
31/12/21
£
£
£
280,479
110,470
390,949
137,285
(16,392)
120,893
7,406
693
8,099
144,691
(15,699)
128,992
425,170
94,771
519,941
above are as follows:
Incoming
Resources
Gains and
Movement
resources
expended
losses
in funds
£
£
£
£
349,337
(245,027)
6,160
110,470
-
(16,392)
-
(16,392)
209
(164)
648
693
209
(16,556)
648
(15,699)
349,546
(261,583)
6,808
94,771

`14. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 31 December 2022.

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