REGISTERED CHARITY NUMBER: 1144047 REPORT OF THE TRUSTEES AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR ST JOHNS CHURCH, UPPER NORWOOD Hartley Fowler LLP Chartered Accountants 4th Floor Tuitlon 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 2024 Page Report of the Trustees i to io Independent Examiner's Report li Statement of Finartclal Artivities 12 Balance Sheet 13 Cash Flow Ststement 14 Notes to the Cash Flow Statement 15 Notes to the Financial Statements 16 to 23
ST JOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Annual Report and Related matter5 for 2024. Charity number.. 1144047 St John's Upper Norwood is a thriving Parish Church withln the Diocese of Southwark in the Church of England. Located in the archdeaconry of Croydon; we strive to provide a worshipping and community focused Christian presence serving the North of the Borough in a parish of 8542 people (2021 nSu5). We are marked highly on the soclal deprivation index with a significant proportion of lone parent families and single person dwellings in the Parish. We maIn solidly within the modern liberal Catholic tradltlon in the Church of England and are a part of the Inclusive Church movement. Our church building completed in 1887 is a prime example of the work of the eminent Victorian Ecclesiastical architert J L Pearson and Is listed 2* by English Heritsge and designated a parlsh of distinttion and a Najor church by the Church of England. The church provides both an inspirational setting for worship, concert5 and missional outreach. OBJECTIVES AND AcfivITIES Objectlves and activities These are challenging times for the Church of England living as we are in an increasingly post Christian age and facing the fallout from the Covid epSdemlc and the various safe guarding issues which have arisen in recent years In areas of church life. The Parochial Council has set two overriding strategic aims Firstly, to sustain and grow an inclusive caring and Ouard looking Christian community in Upper Norwo¢)J Secondly to responsibly look after our listed 19th Century church building with the aim to secure its long term future Significant actlvlties The Christian community at St Johns. st John's grew out of the Anglo catholic traditlon in the Church of England and the PCC is committed to maintaining a tradition of worship enhanced by catholic liturgy and excellence In music. To that end the PCC will continue to resource worship and music appropriately and is hopeful to be able to launch a children'5 music projert in 2025. Over the past decade the membership numbers at St John's at around 125 on the electoral role have been 5UStained and there are recent signs of growth particulady amongst young families. The pattern of attendance at serViS and events now largely reflects the makeup of the population in the parish. The strategic importance of the Children and Young Peoples Programme The CYP programme inltiated in 2023 is of major strategic importance, Through the creative use of social media and Imaginative planning events run under the CYP have attracted increasingly large numbers of attendees from amongst local famllies. The success of this work was recognlsed by the Church of England in late 2024 ènd resour5 are being provided from central funds to sustain and develop the programme. This is an exciting and once in a lifetime opportunlty to grow the Christian community in Upper Norw(K)d and progress and the learnt experien is being closely monitored locally and by the national church. There are three elements to the funding. Capital funds to improve facllities within the church A5SiStance with the costs of programmed events Appolntment of a site facilities manager and part-time communications offIr Good Governance Llnked to the CYP programme and a more extensive programme of arts and c(>mmunity events attendances at major seNices and organised events has increased dramatically in the last 0 yeèrs. This change highlighted the need to review the appropriateness of policies and proTrdures particularly those related to health and safety. A review was carrled out in 2024 and new policies are being adopted- and the Site supeNisor will oversee all rlsk management and health and safety complIan work as a result of that review.
STJOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 OBJEcfIvES AND AcfivITIES Developing St John's Community outreach activities A number of projects are now run from St John's on a weekly basis, these include the Hive,(average attendan 25) a lunch club for people with mental health issues, a Refugees Cafe for asylum seekers, (50-60 attendees and an open access foodbank). Reflerting the absence of civil society In the parish The PCC has a strategic vlsion to create a community hub bèsed on the parish hall and the gradual programme of improvements to the hall will be designed to help deliver th55 vision. The listed 2* bulldlng at risk. The last Qulnquennial inspertion highlighted once again a backlog of outstanding maintenance issues, such the need to repalr and restore brick and stone work which at a conseNatlve estimate would cost in ex55 of £5,000,000 to rectify. In the medium term a restoration project on this scale Is beyond the capacity of the PCC to finance. However, the PCC takes its responsibilities as steward of the building and its assets seriously and will continue to priortuse smaller scale Maintenan projects Identified as requiring urgent attention on health and safety or environmental health grounds. As hitherto funding for such projects will be found from a mixture of sources namely use of PCC reserve5, applicatlons to English Heritage and grant giving trusts and specific appeals. The PCC can anticipate from past experien special Maintenan issues, some unanticipated will arise each year. Recent examples have included urgent repairs to the southwest transept window5 and vaulting and repalrs to north transept rose window, upgrade of the kitchen in the parf5h hall to meet environmental health hygiene standards. Regular and routlne Maintenan must remaSn a financial and organlsational priority if the bulldlng is not to deteriorate further. The appointment of a Site Manager under the aegis of the CYP programme in late 2024 should ensure a quotative improvement in the management of facilities across the site. Stewardship of our inheritance of furnishing and fittings The church furniture and fittings we have inherited include a Items which justify careful restoration and refurbishment. Over recent years a number of restoration projects have been undertaken, for Instan the restoration of the triptych in the Lady Chapel and further projects have been identlfled as a priorlty going fomard, the cleaning and restoration of the stone pulpit and the restoration of a Blessed Sacrament banner by Sir Ninian Comper. The projerts, a5 previouslyi W(11 be funded through fund raising appeals, contributions from legacles and personal benefartors. Steps to encourage greater public acce55 and awareness of the listed church bulldlng and the work necessary to bring facilities up to modern standards Whi15t recognSsing St John'5 IS an inspirational setting for liturgical worship and wanting to encourage the performance of music and arts events by both professional and amateur groups rtain facilities do not come up to 21st standards. The growing use of the church by outside organisation5 now provides an important income stream but the scope to increase outside usage of the church is limited by inadequate facilitles and equipment. Some of these issues have been addressed recently for Instance the Installation of air cijrtains at the main entrances, the upgrade of the parish hall kitchen, improvement to the lighting in the church. Further serious investment is required and in the Smmediate term the development and financing of a scheme to increase the number of toilets is a priority for 2025. The CYP programme has brought with it the bonus of a significant capital investment whlch in 2025 wlll enable the replacement of the church chairs to a type easily moved and stacked, a significant upgrade of the sound system In the church and the provislon of a new beverage servery in the church. These schemes are an example of work to bring the church site facilities up to modern standards Public benefit When planning our actNlties ft)r the year, we have considered the Commission's guidance on publlc benefit and, in particular, the supplementary guidan on chèrities for the advancement of religion. In particular we try to enable ordinary people to live out their faith as part of our parish communSty through.. o Worship and prayer, learnlng about the Gospel and developing theSr knowledge and trust in Jesus. o Provision of pastoral care for people living the parish. o Missionary and outreach work. Volunteers strategically all we are seeking to do requires the commitment, energy and enthusiasm of volunteers from within and without the congregation and there is an important strategic priority to make sure our vOluntr Workfor is well managed and appropriately 5UPPOrted with good induction, communications and trainlng.
ST JOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 OBJECTIVES AND AcfIviTIES Safeguarding we have adhere to the Diocese of Southwark Safe Church Poliry. We have Iwo Parish Safeguarding Officers who lialse with the Diocesan Safeguarding Team where appropriate. And, where appropriate all staff and volunteers have DBS checks. CYP programme This is a five year programme looking at the 5UPPOrt of 0-18year olds and their families. There is a wlde range of opwrtunitles we offer to seNe this group. PlayTime, Messy Church, Youth Group, Me55y Meals, Hilfield Youth Camp, Pentecost Cam p, Ballet trip to ENO. Community we will continue to support the community in belng open every day and welcoming. We host the HIVE weeklyi the F(K)d Pantry, The Refugee Cafe, the Meadow project, the Volunteer Choir, school vi51ts and COnrtS. The Hall and Church is a local resour for partles and community gatherings. ACHIEVEMENT AND PERFORMANCE Charitable activities Associate Vicar appolntment In 2024 we were fortunate to secure a permanent Associate Vicar for the Parish to a551St with every aspect of our busy parish Ilfe. The post Is housed at the financial discretion of the DIoce of Southwark in a property one street away from 5t John's. The present holder of thls Post has a vocation especially focussing on Children and young people ICYP) and thelr famllie5. Sustained electoral roll numbers despite deaths and people moving away. In a tran51ent part of south London, people moving in and out of this community Ss quite a common feature. Also, with an ever-aging population and congregatlon, 111 health leading to care facility housing and death are a realistlc tran5itlon for quite few. Despite this, we have managed to grow the congregation and renew membership amongst younger family groups which in turn renew and resour an ever-growing community of faith. Attendan at our main Sunday now averages 100 and attendances at major fesllvals of the Christian year Christmas and Easter has grown considerably. Over 1000 children and families attending the crib seNices on Christmas Eve 2024 Is an example. CYP recognition of the effertiveness of the CYP programme by the CofE with their commitment to support the work financially over the next five years. In 2024 St John's was awarded financial support in recognitlon of Its work amongst the CYP locality. A weekly faith based playtime for 0-5-year olds and their parents/ carers regularly attrarts 150 toddlers and an equal number and more of parents and carers. Messy Church which started in late 2024 attracts on average 450 people to St John's. The programme for the coming 5 years is to embed these initiatives into a stepping stone trajectory which looks towards growing the church, making disciples and finding ways of supporting other churches in their mission to the c(>mmunlties In which they are set. Growlng engagement with the needs and priorities of the local communlty, managed to sustain and increase our programme of communlty outreach projects St John's wide team of support means we have people constantly looking for areas in which we can support our local community. A good example recently of this is the Refugee Café which has rentlY been establlshed. A150 the Swap Shop to support young families in sharing used or new clothes. We are keen to support our local surgery and have in the p85t been Involved in social prescribing projects which have walned, but we Still have a social drop in free lunch and voluntary singing projert whlch attract people who struggle with relationships and with isolation amongst the local community. The Congregation and PCC remain very generous in supporknng outreach into the local community and social media campaigns are successftjl in helplng resource projects with volunteers and items. In 2024 we established a food pantry at the West end of the church in order to help locals in f¢x)d povety. This is an ever-emerging facility wlthln St John's and SUPPOTts the giving of foodbank vouchers and low level support in food donations. Successful completion of the organ projert and urgent repairs to rose window In 2024 we saw the successful restoration, dean, repair and enlargement of the famous TC Lewis organ. We also took the opportunity to clean and do some minor repairs to the Comper Rose window last restored in the post war restoration of the Church. Throughout 2024 other minor repairs have been managed on what is an extensive list for thi$ 2llsted buildlng. Light fittings have bn replaced with LED lights and routine repairs have COnnUe in order to keep the building safe and able to be used In Such a wide range of activities.
ST JOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 ECO church Over recent years we have engaged a member of the Congregation {Sara Spillett} to oversee the successful application of our Bronze Eco Church award. We are currently working towards our Silver Award. We manage and use the grounds of the Meadow (adjacent) to the church to help teach local children and adults how to grow produce. We also use it as a facility for teaching and support Duke of Edinburgh awards. We have Green Energy tariffs for Church and the Hall and have just intrOdUd a more efficient system by which we significantly reduce our energy consumption when the building 15 not being occupied. Progress in gradual programme to improve facilities in the parish room In 2024 the Kitchen wa5 enlarged and upgraded which allows us greater flexlbllSty for use and hiring the Hall and parish moms. It allowed for us to establish a monthly after Mass lunch at which regulady between 70 and 100 people have bn sharing in lunch and conversation. There Is a plan of continued improvements intended for the outlying rooms and hall faci1Sties which will modernlse and make them more acSsible and appealing as income generation streams for the PCC. Continued growth In the use of church for concerts and commercial recordings st John's is committed to live music and in 2024 we have continued to maximise the church facility as a concert venue and recordlng facility. We have welcomed musicians from all over the world and local mu51cians also to perform before c.100 + at concerts. We have been profiled by dassical music magazines as a good and viable venue, We keep Con5 free wherever possible and have an ongoing relationship wlth the London Mozart Players who do a season of 6 concerts annually for the local community, some of which are free of charge especlally to those experiencing live music for the first time. FINANCIAL REVIEW Financial position Two factors (l} a significant increase in activities taking place under the auspi5 of the PCC and (2) the cost of living crisis have Imparted on the annual day to day running costs of the parish,. excluding èny urgent unscheduled the repair costs the annual budget has risen from around £IOO,000 In 2010 to a forecast £300,000 in 2025. Income from all sources in 2024 at £716,697 (2023 £274,602) was Inflated by £435,000 through the receipt of hvo unrestricted legacles bequeathed by former members of St Johns. Expenditures in 2024 6t £357,992 (2023 £309,073) were however well above nomial wlth the completlon of the organ projett and the costs of three or four malntenance projects In the church to be paid for Whilst intending to invest any surplus legary monies to create a new prolerted income stream the PCC determined to spend part of the 2024 legacy monies to meet an shortfall In the organ projert. The surplus in the year wa5 £360,629 (2023 Deficit £38,395) increasing the charities net assets from £440,435 (2023} to £801,064. Our financial planning needs in particular to take account of: The high day to day costs of running a heritsge building the size of a small cathedral at a time of high inflation. The impart of inflation is shown in the substantial increase in utillty costs In excess of £40,000 in 2024 despite careful management. Church building at risk. Given the age and physical state of the church building experien shows there is an ever-present risk of unanticipated structural and maintenance problems occuring which if not addressed would limit the safe use of the buildings. Priority has to be given to resolvlng any problems which pose health and safety or environmental health risks. In order to manage these risks and to secure a high standard of pventIVe MaIntenan an increasingly large routine Maintenan budget. £28,700 In 2024 is required and in addition an extra buildings contingency of around £30,000 Is built into the budget Community Outreach projects As described above the PCC is committed to sustainlng a diverse programme of community focused projects.. Largely supported by donations and volunteer helpers around £10,000 per year now needs to be raised to cover their running costs. Excluding the completion of the major proJert to restore and extend the Lewis Organ in 2024 the day to day costs of St John's in 2024 amounted to £285,548. A budget of £308,000 has been set for 2025.
STJOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Diversification of sources of funding Annual running costs are now met through diverse sources of funding over and above donations and traditional fund raising by members of the congregation. Commltted giving (£50,000 in 2024) These are funds committed by members of the congregation through Standing orde, the Freewill Envelope scheme and the recently introduced churchwide parish giving scheme. The PGS includes an automatic annual inflation uplift. The level of committed giving has not increased in recent years and there is a need to increase the number of committed glver5 followlng the death5 of a small number (4-5) of very generous long-standing supporters. Collections and donations (£17,000 in 2024) largely cash collections taken at services and individual donations to support the day to day running of the church. Contactless and electronic glving (£43,000 in 2024.} An increasingly important Sour of fund5 these are payments made using the contactless Machin in church at services or events and through website appeals. The use of contartless machlne5 incorporating UpToDate glft aid so ftware is anticipated to increase the level of gift aid recovered from this source. Income from actlvltles (£95,000 in 2024) now h very significant sour of Income each year amounting to around 30010 of turnover The funds are a mixture of rental income from organisations renting the church hèll notably the London Mozart Players and the 8and of the Royal British Legion and from extensive hiring of the church for recordings, concerts and other public and private events. A programme to continually improve the facilities on offer is designed to sustain and grow this income stream CYP programme It is anticipated the Children and Young People Programme supported by the Church of England will contribute at least £25, 000 in the form of grants towards the costs of these Other sources of fundlng amounting to £91,000 in 2024 includlng Gift Ald recovery £16,000 Investment Income £13,000, statutory fees and vat recovered under the Listed Places of worship scheme Grants Appllcations to grant giving Trusts for 5pecqfic projects Budget for 2025 Based on the outturll for the 2024 financial year the PCC has set the following income targets for 2025 Donationslcollertions Committed giving C(>ntadess donations Special appeals Income from attivities other income (gift aid, fees investments LPOW) CYP programme Grant appllcatlon5 Special project appea15 £11,500 £60,000 £40,000 £5,000 £95,000 £45,000 £25,000 £20,000 £5,000
ST JOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 FINANCEAL REVIEW Funds Day to day expenditures are managed through bank accounts. a general account and the St John's Music Trust account. This second account Is used to hold funds ear marked for special projetts in year. Accessible funds are also held in two further accounts. The CBF Development Fund standing at £63,755 at the end of 2024 This account Is where the general reserves are held. A significant proportion of these funds wa5 aSSed in 2024 to pay for the urgent works to repair the north transept window and to partially meet a shortfall In the fund ralslng for the organ restoration projett. The intention in 2025 will be to rebuild this ftjnd towards the Reserves Policy target of a £60,000 to £70,000 re5erve5, Bath Building Society Account. standing at £116,000 at December 2024. This account is ear marked to pay for a proportion of the costs of the organ project completed in 2024. Investments valued at 31st December are held in trust by the Southwark Diocese Board of Finan. The PCC also receives regular grants from income generated by the Lambourne Trust. This trust is held by the South Diocese Board of Finan and jointly managed by the Vicar of St Johns and the Diocese. Legacies St John's received unrestricted legacies worth £435,000 in 2024. Jt 15 Intended to invest part of of these funds into a new unrestritted fund designed to balance capital growth and a regular income stream through an appropriate ethical investment vehicle. The PCC decided in 2024 to use the remainder of these funds to offset a shortfall In the fund raislng ft)r the organ projett. Expenditure plan for 2025 The following table sets out the Expendlture plan agreed by the PCC in January 2025. Parish Management Administration H05Pltality CYP dirert costs Missions and Outreach Facilities £81,700 £25,000 £9,000 £20,000 £8,000 £17,000 £45,000 £43,000 £30,000 £10,000 £20,000 Music Foundation Building contingencylfees Reserves Launch of children's music projett Total £308,700 Investment policy and objectives The PCC'S investment policy seeks to invest any available monies at medium level of risk In ethically managed funds designed to achieve a balance behveen capital growth and an annual revenue stream. Reserves policy The PCC seeks to maintain a level of Ilquid reserves of around 250/0 of regular Sncome: £60,000-£70,000. These funds to be held in the C8F Development Fund. In 2024 £50,000 of these funds were used to pay for urgent repairs to the rose window in the south transept and to partially meet a shortfall in the fund raising for the oryan project. A priority in 2025 is to rebuild this general reserve to the Re5eNe Policy target of a £60,000 to £70,000 reseNes. Lambourne Trust The church benefitted from £5,000 (2023 £3,500) received in the year from income accrued fmm investments held by CCLA from a legacy reIved some years ago to support the tralnlng and edUcaon of assistant clergy at st John's. The total funds held amounted to £246,352 at 31 December 2024 (2023 £239,268). These figures have not previously or in the current year been reflected in the overall funds of the PCC but the basis on which these funds are held is to be reviewed for the 2025 accounts as it is felt these may constitute a separate restrirted or endowment fund under the control of the PCC.
STJOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 FUTURE PLANS Golng foTward the Immedlate financial challenges and opportunities would to be as follows. De5Plte an extensive programme of remedial works costing in excess of £1,000,000 undertaken in recent years, including the underpinning of the southside of the building, the listed church building is still classified at risk by Engllsh Heritage. The last quinquennlal report Identified a backlog of Maintenan issues which it is estimated would cost upwards of £5,000,000 to address. This programme of works Is completely beyond the capacity of the Ial congregation to tackle without a major extemal funding campaign. In the short-term acting under the guidance of the quinquennlal archltett priority will continue to given to addressing any immediate health and safely or environmental health issues which arise. To maximise the benefits medium tem followSng the Introduction of a highly successful programme of artivities centred on Children and Young People over the last two years which has dramatically changed all we do. The Importan of this programme was recognised by the Church nationally in 2024 and a commitment was made to flnancial support 5UStalning the programme over a period of 5 years. The earmarked commitment to St John's 15 £1,900,000. The funds will not be transferred dlrectly to the PCC but held and managed by the Di0e of Southwark. The agrd plan is to reimburse the parish in three ways.. I to allow for the appointment of a site manager, communications speciallst and other se551onal workers, 2 grants to offset some of the costs incurred in the running the artivity programme 3 capital funds to replace the church chairs, Improve kitchen facilities upgrade the sound system and elements of the parish hall. To secure the maximum benefit from the substsntial legacy fmm the estate of è former member wlth the aptK)intment of a speclali5t financlal advisor. The intended investment plan to be designed to balan risk, capital growth and regular Income stream. Though not restrltted the PCC Intends to de51gnate these funds for special purpose outside current running costs. The facilities and environment in the parish hall are not fit for purpose In the 215t Century. This realistically limits the attractiveness of the hall and to some extent the church for outside use. Whilst some upgrading is planned in 2025 if we are to maximise income from hirings there is an urgent need to plan and secure planning consents and funding for a more extensive upgrade to create additional toilets and storage space. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2011) and a registered charity. Recruitment and appointment of new trustees The method of appoSntment of PCC members is set out In the Church Representation Rules. At st John's the membership of the PCC consists of the Vicar, The Reverend John Pritchard, the churchwardens, the Treasurer, Deanery Synod representatives and members elected by those members of the congregation who are on the electoral roll of the parish. The PCC members are respon51ble for maklng declsion5 on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are tr) be spent. Oryanisational structure and Decision making Working under the Church of England Governance rules the affairs of the parish are managed by an Parochial Church Councll IPCC} The PCC is chaired by the Vlcar, consSsts of two elected lay leaders: the churchwardens, the Afjsoaate Vicar and 12 members elerted annually from amongst those on the Parlsh Elertoral Role; 2 deanery synod members, a Diocesan Syncxl member and an ex officio secretary and treasurer. membership of the elertoral roll stood at 125, In 2024 the PCC met formally on 5 occaslons and the day to day management of the parish was delegated by the PCC to the Vicar and Churchwardens who worked to an income and expenditure plan agreed by the PCC at the start of 2024. The Standlng financial instructions set out the rules governing the authorisalion of unbudgeted expenditure and leve15 of delegated financial authority and rule5 governing tendering. Unbudgeted expenditure in eXsS of £500 must be approved by the PCC. Alterations to the church fabric and fittings are all subject to the Church of England Faculty regulations organised locally by the DI0Se of Southwark Diocesan Advisory Committ. Induction and tralnlng of new trustees New members receive initial training into the workings of the PCC.
STJOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Key management remuneration All current members of the PCC are trustees and give their tlme freely and no trustee remuneratlon was pald In the year, The vicar is also a trustee and is funded centrally by the Church of England and not directly by the charity. One of the churchwardens is employed as the site supervisor. He is employed and paid by the Di0Trse and not the PCC. Rlsk management The trustees have a duty to identify and review the risks to which the Parochial Church Council (PCC) is exposed and to ensure appropriate controls are in pla to Safeguard the assets and to provide reasonable assuran against fraud and error. Identlfied Rlsk Level of Rlsk Steps to ameliorate the risk Structural andlor environmental problems which limit Use of the buildings Moderate High quality of day to day maintenance. Commitment to addre55 known high risk problems. Problems in safety managing the bullding arising from the attendance of large numbers at advertised events. Risk assessments for each event 2024125 revlew and update of key policies linked to investments in improved training and equipment linked to Health and Safety, first aid and food handling. Loss of key staff and volunteers Moderate Uptodate HR policies, access to HR advice from Diocese Efforts to encourage and welcome new volunteers. Risk of collateral reputational damage as a result of $8feguardSng Issues. Low Full engagement with Church of England safeguardlng policles and good prartice. EXperiend safeguarding officers and extensive training. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1144047 Principal address 2 Sylvan Road Upper Norwood London SE19 2RX
ST JOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees Wllllam Bagshaw Andrew Barrett Ruth Blakeborough Nicholas Bucknall Rebetca Hall Sarah Ikediashi Aminatta Lisk Revd John Pritchard Revd Rachael Gledhill Terence Roberts Michael Robertson Ola Sawyerr John Stephens Margaret stephens Kathleen Wheble Jermaine Weeke5 Damon Brash Emily Owen Claudia Noel Robert Barber JulSa Desbrusl81s MBE Suzette Diaz-mitchell Charles Godstein-oliver Frances Wimpress Alice Wood Francoise Zaire Camilla Bucknall Until 12th June 2024 Until 12th June 2024 Until 12th June 2024 Until 12th June 2024 (honorary treasurer) Until 12th June 2024 Until 12th June 2024 Deanery Synod member Deanery Synod member & PCC Secretary Elected Churchwarden May 2024 Resigned 24th June 2024 Deanery Synod member Elected wlth effert from 12th June 2024 Elected with effect from 12th June 2024 Elected with effect from 12th June 2024 Eletted with effect from 12th June 2024 Elected with effect from 12th June 2024 Elected with effert from 12th June , resigned 24th June 2024 DiSan Synod Member Independent Examlner Jonathan Askew Hartley Fowler LLP Chartered Accountants 4th Floor Tuitlon House 27-37 St George's Road Wimbledon London SW19 4EU Bankers Barclays Bank UK PIC West Nonwood Leister LE87 2BB Bath Building Society 15 Queen Square Bath BAI 2HN Investment Managers CCLA Investment Management Limited One Angel Lène London EC4R 3AB TRUSTE ES. RESPONSIBILrrY STATEMENT The trustees are responsible for preparing the Report of the Trustees and the flnanclal Statements In accordance with appllcable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Prartice).
STJOHNS CHURCH, UPPER NORWOOD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 TRUSTEES, RESPONSIBILITY STATEMENT- continued The law applicable to charities in England and Wale5, the Charitie5 Act 2011, Charlty (Accounts and Reports) Regulations 2008 and the provlsSons of the trust deed requires the trustees to prepare financlal ststements for each flnancial year which glve a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to selert suStable accounting policies and then apply them consistentlyi observe the methcyjs and principles in the Charity SORP. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subjert to any material departures d15c105ed and explalned In the financlal statements. prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision5 of the trust deed. They are also responsible for safeguarding the assets of the charlty and hence for taklng reasonable steps for the prevention and detection of fraud and other Irregularitle5. Approved by order of the board of trustees on 13 April 2025 and signed on its behalf by.. J Weekes - Trustee -io-
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 I report to the charity trustees on my examination of the account5 of St John5 Church, Upper Nonvood (the Trust) for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparatlon of the accounts In accordan with the requirements of the Charities Art 20111'the Act,). I rewrt In respett of my examlnatlon of the TrusV5 accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Dirertions given by the Charity Commisslon under Settion 145(5)(b) of the Act. Independent examiner's statement SSnce your tharity's gr055 Income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination becau* I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connettion with the examination giving me cause to believe that in any material respert: accounting records were not kept in respett of the Trust as required by Sertion 130 of the Art; or the accounts do not accord wlth those records,. or the accounts do not comply with the applicable requlrements Conrning 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. I have no concerns and have come across no other matters In connertion 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. Jonath Askew Hartley Fowler LLP Chartered Accountants 4th Floor Tuition House 27-37 St George's Road Wimbledon London SW19 4EU 15 April 2025 -li-
STJOHNS CHURCH, UPPER NORWOOD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donon$ and legacies 641,516 641,516 192,764 Charitable activities Ministry 6,558 6,558 6,066 Other charitable attivities Investment income 55,413 13,210 55,413 13,210 63,155 12,617 Total 716,697 716,697 274,602 EXPENDITURE ON Ra151ng funds 5,967 5,967 5,708 Charitable activities Ministry Church running costs Music Restoration and improvements 233,552 79,908 37,870 695 234,247 79,908 37,870 146,268 68,694 27,992 60,411 Total 357,297 695 357,992 309,073 Net gains/(losses) on investments 1,924 1,924 {3,924) NET INCOMEI(EXPENDITURE) 361,324 (695) 360,629 (38,395} RECONCILIATION OF FUNDS Total funds brought fonmard 405,429 35,006 440,435 478,830 TOTAL FUNDS CARRIED FORWARD 766,753 34,311 801,064 440,435 The notes form part of these financial statements -12-
STJOHNS CHURCH, UPPER NORWOOD BALANCE SHEET 31 DECEMBER 2024 2024 Total funds 2023 Total funds Unrestritted funds Restricted funds Notes FIXED ASSETS Tangible assets Heritage assets Investments 12 13 14 338,875 33,488 80,590 338,875 33,488 80,590 113,724 33,488 78,666 452,953 452,953 225,878 CURRENT ASSETS Stttks Debtors Cash at bank and in hand 15 16 1,000 75,808 248,808 1,000 75,808 283,119 1,000 11,370 205,211 34,311 325,616 34,311 359,927 217,581 CREDITORS Amounts falling due within one year 17 (11,816) (11,816) (3,024) NET CURRENT ASSETS 313,800 34,311 348,111 214,557 TOTAL ASSETS LESS CURRENT LIABILITIES 766,753 34,311 801,064 440,435 NET ASSETS 766,753 34,311 801,064 440,435 FUNDS Unresthtted funds Restricted funds 18 766,753 34,311 405,429 35,006 TOTAL FUNDS 801,064 440,435 The financial statements were approved by the Board of Tru5tee5 and authorised for issue on 13 April 2025 and were signed on its behalf by.. J Weekes - Twstee The note5 fortn part of these financial statements -13-
ST JOHNS CHURCH, UPPER NORWOOD CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Note5 Cash flows from operating a¢tlvitle$ Cash generated from operations 309,935 (64,287) Net cash provided by/(used In) operating acknvities 309,935 (64,287) Cash flows from investing activities Purchase of tangible fixed assets Interest received Dividends received (245,237) 7,042 6,168 4,892 7,725 Net cash (used in)/provided by investing attivities (232,027) 12,617 Change in cash and cash equivalents in the reportlng period Cash and cash equivalents at the beginning of the reporting period 77,908 (51,670) 205,211 256,881 Cash and cash equivalents at the end of the reportlng period 283,119 205,211 The note5 form part of these financbal 5tstements -14-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net incomel(expendlture) for the reporting period (as per the statement of Financial Activities) Adjustments for: Depreclatlon charge5 (Gain)Ilosses on investments Interest reiVed Dividends received Increase in debtors Increase/(decrease) in credltor5 360,629 (38,395) 20,086 (1,924) (7,042) (6,168) (64,438) 8,792 7,522 3,924 (4,892) (7,725) (11,370) (13,351) Net cash provided byl(used in) operatlons 309,935 (64,287) ANALYSIS OF CHANGES IN NET FUNDS At 111124 Cash flow At 31112124 Net cash Cash at bank and in hand 205,211 77,908 283,119 205,211 77,908 283,119 Total 205,211 77,908 283,119 The notes form part of these financial statements -15-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of preparation of the financial statements The financial statements of the charity, which is a public beneffit entity under FRS 102, have been prepared under the Church Accounting Regulations 2006, in accordance with applicable accounting standards (FRS 102) and the current (2015) Statement of Recommended Prattl, Accounting and Repoiting by Charities {FRS 102) and also in accordan with the Charitles Art 2011. Accounting convention The financial statements have been prepared under the hi5torlcal c05t convention, as modified by the revaluation of rtain assets such a5 Investments which are carried at market value, Incoming resources All income is recognised in the Statement of Flnanclal Activities once the charity has entidement to the funds, it is probable that the Income will be reiVed and the amount can be measured rellably. Resources expended Llablllties are recognised as expenditure as soon as there Is a legal or constructive obligation committing the charity to that expendlture, it Is probable that settlement will be required and the amount of the obligation can be measured reliably Expenditure is accounted for on an accruals basls and has been classified under headings that aggregate all costs related to the category. Where costs cannot be dirertly aitrSbuted to particular headings they have been allocated to activities on a basls con51stent wlth the use of reSoUrs. Tangible fixed assets Consecrated Land and Buildings Consecrated lond and buildlng5 are not included in the accounts of the PCC in accordance with s.1012)(a) and (c) of the Charities Act 2011 as these are vested In the incumbent. Parish Hall The parish hall was valued in 1998 by Messrs Stuart Edwards Fullermoon (Chartered Sutveyors) at £115,000 of which £20,000 was attributed to the land. The Trust decided that the portion of the valuation attributable to the buildings and any subsequent improvements thereto would be depreciated based upon a 30 year life. Other Fixed Assets Other fixed assets are capitalised where their cost exceeds £1,000 are depreciated over their estimated useful life on a straight line basis. Liturgical Furnishings are to be depreciated over an estimated life of 20 years. Heritage assets Heritage assets are tangible assets with historical or artistic qualities that are held and maintained principally for thelr contribution to knowledge and culture. Such assets are recorded at cost where this can be Identified and are not depreciated. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from tax on Its charitable activities. Fund accounting Unrestrlrted funds are income funds which are to be spent on the PCC'S general purposes and can be used in accordan with the charitable objective5 at the discretion of the trustees. Restricted funds can only be used for particular restritted purpose within the objerts of the charity. Restrirtions arise when specified by the donor or when funds are raised for partlcular restrirted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements -16-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 DONATIONS AND LEGACIES 2024 2023 Legacles Grants Collections and planned giving tk)nations for speafic purpose Oonations for Music/Choir Gift Aid recovered on donations Listed places of Wrship scheme income 435,357 2,250 93,503 39,053 11,054 16,013 44,286 35,987 44,958 91,146 16,328 4,345 641,516 192,764 Grants received, included in the above, are as follows: 2024 2023 Grants Other 2,250 35,987 OTHER CHARITABLE AcfIviTIES 2024 2023 Fundraislng and event income Income from hire of church and other building5 1,279 54,134 5,242 57,913 55,413 63,155 INVESTMENT INCOME 2024 2023 Dividends recelved Deposit account interest 6,168 7,042 7,725 4,892 13,210 12,617 INCOME FROM CHARITABLE AcfIviTIES 2024 2023 Activity MSnistry Weddings and funerals 6,558 6,066 -17-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 RAISING FUNDS Raising donations and legacles 2024 2023 Fundraising and event C05tS 5,967 5,708 CHARITABLE AcfIviTIES COSTS Support costs (see note 8) Dirert Costs Totals Ministy Church running costs Muslc 230,653 79,908 37,870 3,594 234,247 79,908 37,870 348,431 3,594 352,025 SUPPORT COSTS Governance costs Mlni5try 3,594 Governance costs included within support costs Include.. 2024 2023 Independent examinels fee (excluding VAT) Independent examiner's fee for non-independent exam work (including VAT and prior year underprovisions) 1,500 2,094 1,400 1,120 3,594 2,520 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Ordained members of the clergy receive their stipends dirertly from the Church of England. One of the churchwarden5 15 employed as the site sUrvISor. He is employed and paid by the Diocese and not the PCC. Trustees, expenses During the year the vicar who Is a trustee was reimbursed parochièl expenses totalling £13,006 (2023 £12,023). The parochial expenses comprised of running costs which clergy and PCCS agree are necessary for the vicar to fulfil his duties. -18-
STJOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 io. STAFF COSTS 2024 2023 Wages and salaries Pension costs 25,035 968 28,432 835 26,003 29,267 The average monthly number of employees during the year was as follows: 2024 2023 Parish Administration Direttor of Music Cleaning No employees received emoluments in eX$S of £60,000. ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund5 Restrirted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 192,764 192,764 Charitable activities Ministry 6,066 6,066 other charitable activities Investment income 63,155 12,617 63,155 12,617 Total 274,602 274,602 EXPENDITURE OIY Raising funds 5,708 5,708 Charitable artivities Minlstry Church running costs Music Restoration and improvements 146,268 68,694 27,992 146,268 68,694 27,992 60,411 60,411 Total 248,662 60,411 309,073 Net gainsl(105ses) on investments (3,924) (3,924) NET INCOMEI{EXPENDITURE) 22,016 {60,411) 138,395) RECONCILIATION OF FUNDS Total funds brought forward 383,413 95,417 478,830 -19-
STJOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unre5trlcted funds Restrirted funds Totsl funds TOTAL FUNDS CARRIED FORWARD 405,429 35,006 440,435 12. TANGIBLE FIXED ASSETS Improvements to propety Freehold property Llturgical furnishings Totals COST At l January 2024 Additions 115,000 53,061 57,821 245,237 225,882 245,237 At 31 December 2024 115,000 53,061 303,058 471,119 DEPRECIATION At l January 2024 Charge for year 79,839 3,167 18,478 1,768 13,841 15,151 112,158 20,086 At 31 December 2024 83,006 20,246 28,992 132,244 NET BOOK VALUE At 31 December 2024 31,994 32,815 274,066 338,875 At 31 December 2023 35,161 34,583 43,980 113,724 13. HERITAGE ASSETS Heritage assets include the Comper Cope which is considered to be a herltage asset after having been restored over a period of several years, and the Statue of Our Lady of Walsingham made for St John's In 2019 and placed in the Lady Chapel and palntings that have been restored. The value Included in the accounts is the cost of these eXptIOnal items because they are not considered to have a finite useful life and are therefore not depreciated. 14. FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At l January 2024 Revaluations 78,666 1,924 At 31 December 2024 80,590 NET BOOK VALUE At 31 Dernber 2024 80,590 At 31 December 2023 78,666 There were no investment assets outslde the UK. -20-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 14. FIXED ASSET INVESTMENTS - contlnued Cost or valuation at 31 December 2024 15 represented by.. Llsted investments Valuation in 2022 Valuation in 2023 Valuation In 2024 82,590 (3,924) 1,924 80,590 15. STOCKS 2024 2023 Stocks 1,000 1,000 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors other debtors Prepayments and accrued income 15,600 208 60,000 11,370 75,808 11,370 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors 11,816 3,024 18. MOVEMENT IN FUNDS Net movement in funds Transfers beiween funds At 31112124 At 111124 Unrestricted funds General fund CBF Development Fund 405,429 361,927 (603) (64,358) 64,358 702,998 63,755 405,429 361,324 766,753 Restricted funds Church restoration fund Margaret Riches Fund 26,976 8,030 26,976 7,335 (695) 35,006 (695) 34,311 TOTAL FUNDS 440,435 360,629 801,064 -21-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024 18. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows.. Incomlng resources Resources expended Gains and losses Movement in funds Unrestricted funds General fund CBF Development Fund 714,800 1,897 1354,797) {2,500) 1,924 361,927 1603) 716,697 (357,297) 1,924 361,324 Restricted funds Margaret Riches Fund (695) (695) TOTAL FUNDS 716,697 (357,992) 1,924 360,629 Comparatives for movement In funds Net movement in funds At 111123 31112123 Unre5trirted funds General fund 383,413 22,016 405,429 Restricted funds Church restoration fund Margaret Rlches Fund 87,387 8,030 (60,411) 26,976 8,030 95,417 (60,411) 35,006 TOTAL FUNDS 478,830 (38,395) 440,435 Comparative net movement in funds, included in the above are as follows.. Incoming resour5 Resources expended Gains and losses Movement in funds Unrestricted funds General fund 274,602 (248,662) (3,924) 22,016 Restricted funds Church restoration fund (60,411) 160,411 } TOTAL FUNDS 274,602 (309,073) (3,924} (38,395) Unrestricted Funds - Deslgnated Funds CBF Development Fund a unrestricted designated funds for the development and malntenance of the church building and organ restoration. Restricted Funds Church Restoration Fund a restrlrted fund for the maintenance and repair of the church fabric. -22-
ST JOHNS CHURCH, UPPER NORWOOD NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 18. MOVEMENT IN FUNDS- continued Margaret Riche5 Fund a restricted fund for the purpose of the maintenance of the sacr15ty. Transfers between funds During the year the PCC transferred £64,357 from the General Fund to the CBF Development Fund. 19. RELATED PARTY DISCLOSURES There were no related party transartions for the year ended 31 December 2024. -23-