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2021-12-31-accounts

St John's Church, Belmont

A Church of England and Methodist Church Registered Charity No. 1144611

Annual Report and Financial Statements

2021

ST JOHN’S CHURCH, BELMONT ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE ECUMENICAL CHURCH COUNCIL FOR THE YEAR ENDING 31 DECEMBER 2021

CONTENTS

Objectives and activities for the public benefit 3
Achievements and performance 3
Fundraising 4
Financial review 4
Reserves policy 6
Volunteers 6
Fabric 6
Structure, governance and management 7
Risk management 8
Safeguarding 9
Health and safety 9
Administrative information 9
Independent Examiner’s report 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13

[Title page photograph: St John's prepared for Christmas Eve services, 24 December 2021]

2

Objectives and activities for the public benefit

Our Mission Statement is: “ St John’s Church exists to share our faith in Christ and the love of God, by loving and helping our neighbours in the local community. We will work to: make our church a vibrant place of worship; support each other; reach out with courage to people of all ages in Belmont and make them feel welcome to come to St John’s in good times and in bad for support, fellowship and spiritual growth”.

This is achieved by the primary objective of St John's Church which is the promotion of the Good News of our Lord Jesus Christ according to the doctrines and practices of the Church of England and the Methodist Church.

The Ecumenical Church Council has the responsibility of co-operating with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical both within the ecclesiastical parish of Belmont and the Sutton Methodist Circuit. It also has the maintenance responsibilities for the parish church buildings in Belmont.

Achievements and performance

Achievements in 2021 have included appointing our new vicar, completing major renovation works to the church and hall, maintaining church life, worship, finance and more during the continuing Covid pandemic, and finally progressing towards nearer-normal conditions in the autumn and early winter.

Our interregnum ended in April when we welcomed our new incumbent, the Rev. Bethany Lewis. At the same time we were glad to have confirmation that the Rev. Anne Doerr would continue to serve St John's. In the same month we completed long-needed renovation work, to our roofing, which is now weather- and water-tight, and to our west window, which is now safe, restored and brighter after a cleaning: more details are on pages 4-5.

Our live services had ceased after 3 January because of the worsening pandemic situation, but we continued with recorded services available online and with evening prayer services on Zoom. We maintained contact with church members confined to their homes and made worship/study packs available to them. On 25 April we returned to Sunday live communion services at 10am, with 8am communion services added at the end of May and monthly choral Evensong restored in early September, all with pre-booked services and social distancing and other precautions in place as necessary. We led a well-attended Remembrance Day service outdoors at the Belmont war memorial on 14 November and provided refreshments afterwards in the church grounds. We held our usual range of Christmas services although with restricted numbers. Our first baptism of the year was in May and our first wedding in August. The church council and Finance Committee held monthly meetings on Zoom through the year. In September we re-opened the community hall for bookings and have welcomed an increasing number of users since then.

There were 94 members on the Church Electoral Roll as at December 2021 (96 in 2020), 64 (68%) of whom live outside the parish. There were 8 members on the Methodist Electoral Roll

3

as at December 2021, all of whom were also on the Electoral Roll and one retired Methodist minister. Because of the pandemic the average “normal” Sunday attendance was 41 adults and no children or young people under 16 (35 and none respectively in 2020) calculated on 12 normal Sundays.

Fundraising

We started the year with some financial security thanks to the generous response from church members to our appeal for increased giving in the previous year. Our financial planning was helped by the great majority of church members who gave by standing order under the stewardship scheme. To help non-cash giving we also installed a card reader in church during the summer and created a QR code which we displayed on our notice boards.

We cancelled our cleaning contract, and introduced more flexible and economical cleaning arrangements during the year. This has helped particularly with the funding of the Community Hall and the Meeting Room. With roofing and west window renovation completed, we hope to have a period of consolidation, but may need to continue fund-raising to update and improve our accommodation once we are back to a more normal situation.

Almost all the funds which we have spent on repairs were either restricted funds or grant aided funds, leaving the general fund to be used for church everyday purposes only.

During the year we benefited from two government schemes, one to recover VAT we had paid for some of our listed building costs and the other to retain our paid staff when coronavirus restrictions prevented them from working.

Grant Awarding Body Purpose of Grant Grant awarded during the
year to 31 December 2021
Listed Places of Worship
Grant Scheme		 Recovery of VAT costs on
certain spend related to the
listed Church building		 £11,445
HMRC Coronavirus Job Retention
Scheme		 £1,493

Financial Review

The surplus on Unrestricted Funds was £9,251 for the year (£17,477 in 2020). Before depreciation, the surplus on Unrestricted Funds was £18,421 (£26,808 in 2020).

Two major building renovation projects were completed during the year.

The first was the restoration of the church's west window, which had been behind scaffolding since we were alerted to the dangerous state of the masonry by the falling of a piece of stonework in 2016. Viridor Credits offered us a grant of £18,400 in 2020 towards the work, which was completed in April 2021 at a total cost of £19,583 (excluding any VAT), of which £15,751 was incurred during 2021. We remain grateful to Viridor Credits and to individual donors who made this essential and much-needed work possible.

4

The second project was the restoration and repair of the roofing (plus some masonry) of the church, Meeting Room and community hall. The Garfield Weston Foundation and National Churches Trust each made a grant of £5,000 towards the cost of this work in 2020, and the work began at the end of that year. It was completed in April 2021 at a total cost of £24.478 (excluding any VAT), of which £18,667 was incurred during 2021. We remain grateful to those charities and to church members who made this necessary work possible.

Receipts on Unrestricted Funds reduced by 2% (£2,029) compared with 2020 to £105,311.

We continue to be grateful and heavily reliant on voluntary giving, as can be seen in the following graph showing our sources of income.

COVID19 continued to have a material effect on income, in particular the amounts from hall lettings and other income. With the Community Hall closed to all hirers (except for the PreSchool) for over half the year and other fundraising events curtailed, income from both was less than would otherwise have been the case, although efforts to promote community use of the hall in the last months of the year have produced encouraging results. We decided with regret that the annual church jumble sale would have to cease.

Of the 84% voluntary income (2020: 91%), about 79% (2020: 67%) came from planned giving (including recoverable tax), i.e. those giving by bank standing order or envelopes. This is a particularly useful method as it allows us to plan our cash-flow much more easily (particularly receiving payments by standing order). The year on year increase in the proportion coming from planned giving was a consequence of a reduction in both one-off donations and amounts received from legacies. One-off donations received in the prior year were increased in response to a fund-raising appeal. The total amount received from legacies in the year was £2,000 (£10,000 in 2020). We currently have 54 individuals who give on a regular basis signed up for Gift Aid and a further 10 regular givers not on Gift Aid (52 and 11 respectively in 2020).

The income from the hall lettings (included above) increased by 85% with the costs (before building depreciation) reduced by 43%. The Community Hall generated a surplus (prior to depreciation and major repairs) of £2,967 (2020: deficit £13,114). The primary cause of the

5

surplus was an increase in income following the reopening of the Community Hall (which was temporarily closed during the prior year) and a further reduction in costs. During the previous year major repairs to the Community Hall (for the replacement of the boilers) had been £10,488 (2021: Nil), fully met by a grant from Viridor Credits, for which we were grateful.

The vast majority of our expenditure is on charitable activities, a significant part of which is the Diocesan Parish Share, which, together with the Methodist Circuit payment, accounts for 33% (2020: 35%) of the Charitable Activity expenditure and 33% (2020: 35%) of our total unrestricted expenditure. We are very mindful of our level of expenditure and continue to look at ways to reduce it as far as is practicably possible.

Reserves Policy

“Reserves” are those parts of the ECC’s funds which are freely available. This definition therefore excludes the following funds held by St. John’s:

Note 10 to the Financial Statements shows the Reserves at 31 December 2021 of £64,847. The 2021 level of expenditure relating to these Reserves was £87,341 (£96,060 [unrestricted resources expended] less £8,719 [hall designated depreciation]).

It is the ECC’s policy to maintain a balance on these funds (as far as possible) which equates to approximately 9 months’ unrestricted expenditure to cover emergency situations that may arise from time to time. The actual balance held represents 8.9 months (2020: 6.9 months). The increase in reserves as a proportion of expenditure is a consequence of continued careful management of costs and an increase in hall rental income following the partial closure during the prior year.

Following discussions with the Diocese of Southwark, the ECC paid all of its pledge of £30,000 for the 2021 year and will increase its Parish Support Fund contribution to £33,000 for the 2022 year. The ECC has committed to keep its financial position under review with the aim of increasing, where funds allow, its pledge.

Volunteers

Many aspects of the life of the church are supported by volunteers. We are very grateful for all who work so hard for St John's and the local community.

Fabric

The 2017 Quinquennial Report gave a detailed comment on the state of the fabric of the church. It detailed work that had to be carried out immediately and then those items which should be carried out within two years and those within five years. The roof problems and the

6

West Window were listed to be carried out within two years: the work was commissioned and started in 2020 and completed in the first four months of 2021.

Structure, governance and management

St John's Church, Belmont is part of the Diocese of Southwark within the Church of England, and the Sutton Circuit within the London District of the Methodist Church.

The Ecumenical Church Council (ECC) is the decision-making body of St John's Church, Belmont, which is an Anglican and Methodist Local Ecumenical Partnership (LEP). The ECC is a registered charity.

The Parochial Church Council (PCC) is a corporate body established by the Church of England and is the statutory recognised body of the Parish Church of St John, Belmont. It operates under the Parochial Church Council Powers Measure.

Under the Constitution of 2011, and according to Standing Order 611 of The Constitutional Practice and Discipline of the Methodist Church 2011 the ECC acts as the Methodist Church Council (MCC) for all matters appertaining to the governance of the church. Methodist members continue to meet at least once a year for matters appertaining to specifically Methodist functions, for example to elect a Methodist Steward and Circuit representatives.

All matters relating to the church as the Anglican parish church, where PCC involvement is legally required, are made by the ECC, and subsequently ratified by the members of the PCC.

The ECC consists of all clergy and ministers of the Local Ecumenical Partnership (ex-officio), and up to 12 elected members. In addition the ECC can co-opt up to a further four members. Elected members of the ECC are elected at the Annual Church Meeting. Co-opted members may be co-opted at any time required and can remain until the next Annual Church Meeting at which time they may stand for election. Members of the PCC and Methodist officials would normally stand for election to the ECC at the Annual Church Meeting. Elected members must be either on the Anglican Electoral Roll or a Methodist member of St John’s Church. If voting is required, only church members who are on the Anglican Electoral Roll or a Methodist Member of St John’s Church are eligible to vote at the Annual Church Meeting.

Under Church Representation Rules, the annual accounts are presented by the ECC, and subsequently to the Diocese of Southwark by the PCC.

The Finance Committee has the power to transact the business of the ECC between meetings, subject to directions given by the ECC. It has met regularly through the year. Membership is the ECC chairman, churchwarden, treasurer, incumbent and a further ECC member.

The ECC is elected under the Constitution adopted on 10 April 2011. ECC members, and therefore Trustees, who have served at any time from 1 January 2021 to the date of this Annual Church Meeting, are as follows.

7

Ex-officio Reverend Bethany Lewis
Reverend Anne Doerr
Reverend David Dickenson		 Incumbent, from 13 April 2021
Associate Priest
Methodist Circuit Superintendent
Elected April
2016		 Mr David King Served to 23 May 2021
Elected April
2017		 Ms Eleanor Pinfold
Mr Darren Murton (as ECC
member)		 AppointedChurchwarden(from 28 April 2019),
term of office to May 2022
AppointedTreasurer & Charity SecretaryApril
2018
Elected April
2018		 Mrs Caroline Everson
Mr Darren Murton (as
Treasurer and Charity
Secretary)		 Served to 23 May 2021
Elected April
2019
(term of office
to April 2022):		 Mr Malcolm Dennett
Mrs Philomena White		 Served to 23 May 2021
AppointedChairman(from19 August 2019)
Elected May
2021		 Mrs Julie Ferguson
Mr John Newson
Mr Anthony Woolfenden		 Previously co-opted from June 2019
Previously co-opted from June 2019.
AppointedTreasurer23 May 2021

In May 2021 the previous Treasurer role was divided and Mr Darren Murton was appointed as the church's Accountant (non-ECC member).

Risk management

We have needed a detailed risk management scheme during the Covid 19 pandemic. We are greatly appreciative of and thank our Health and Safety Officer for all his help and guidance in overseeing our Covid compliance in church and out, reviewing the cleaning processes for those who are using the church premises (like Pre-School) and agreeing the processes which each have to undertake when using both the Community Hall and church. We have kept these processes under review and have modified them from time to time in the light of current conditions and advice. We also continued during the year with all the other monitoring needed in relation to obtaining certificates for use of equipment (for example, fire hydrants).

8

In managing financial risk we continued to take out insurance cover whenever feasibly practical and reasonable. All payments from the bank accounts require the authorisation of two specified individuals.

Safeguarding

As a Local Ecumenical Partnership we are obliged to follow the safeguarding policies and procedures for children, young people and vulnerable adults of one of our constituent denominations. St John’s Church follows the policies of the Diocese of Southwark. The ECC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).

St John’s uses the Methodist Foundation Module to disseminate information and good practice to all the church members involved in looking after children and to the church officers.

We are grateful to our Parish Safeguarding Officer for all her work during the year.

Health and Safety

St John’s has: -

These are available for reference.

Administrative Information

Address: St John's Church, Northdown Road, Belmont, Surrey, SM2 6DY Correspondence to: Church Office at the above address Email: office@stjohnbelmont.org.uk Telephone: 0208 643 4656 Website: www.stjohnbelmont.org.uk Registered Charity number: 1144611

The Church’s bankers are: HSBC Bank plc, 5 Wimbledon Hill Road, Wimbledon, SW19 7NF National Westminster Bank plc, St. Nicholas Centre, Sutton Scottish Widows Bank plc, Edinburgh (part of Lloyds Banking Group)

The Church’s independent examiner is Mrs A.J. Griffiths, Belmont, Surrey.

9

Independent Examiner’s Report to the members and trustees of St John’s Church, Belmont Ecumenical Church Council

I report on the accounts for the year ended 31[st] December 2021 which are set out on pages 11 to 20.

Respective responsibilities of the Trustees and the Independent Examiner

The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination, no matters have come to my attention:

10

ST. JOHN'S CHURCH, BELMONT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31st DECEMBER 2021

INCOME AND ENDOWMENTS
Voluntary income
Activities for generating funds
Income from investments
Church activities
Other income
TOTAL INCOME
EXPENDITURE
Church activities
Raising funds
Total expenditure
NET INCOME/(EXPENDITURE)
TRANSFER BETWEEN FUNDS
NET MOVEMENT IN FUNDS
TOTAL FUNDS BROUGHT FORWARD
TOTAL FUNDS CARIED FORWARD		 Note Unrestricted
Funds
£
88,684
15,141
26
1,027
433		 Unrestricted
Funds
£
88,684
15,141
26
1,027
433		 Restricted
Funds
£
5,355
0
0
0
0
2021		 Restricted
Funds
£
5,355
0
0
0
0
2021		 Total Funds
£
94,039
15,141
26
1,027
433		 2020
Total Funds
£
120,668
8,356
65
877
127
2(a)
2(b)
2(c)
2(d)
2(e)
3(a)
3(b)
10
105,311 5,355 110,666 130,093
95,889
171		 23,558
0		 119,447
171		 129,620
149
96,060 23,558 119,618 129,769
9,251
0		 (18,203)
0		 (8,952)
0		 324
0
9,251
317,176		 (18,203)
200,770		 (8,952)
517,946		 324
517,622
326,427 182,567 508,994 517,946

The attached notes 1 to 14 form part of these Financial Statements

11

ST. JOHN'S CHURCH BELMONT BALANCE SHE￿As AT31st DECEMBER 2021 FIXED ASSETS Tangible 443,721 443,f21 CURRENT ASSETS Debtors Prepayments & Ac(sued Income 5,751 Cash at Bank and in hand Bank Deposlt accounts Bankcuffent wiunts 21,IL 49,927 21105 39.415 n.032 74,975 uA￿￿nE5 Creditors- amounts falling due within one year 391 N￿CURRENT ASSE[5 65,273 59. 517.946 CHRUCII FUNDS Unrestrfcted Funds General Fund Designated Funds 278,295 326,427 182,567 317.176 2CI3,770 Restricted Funds TOTAL FUNDS Approved by the Ecumenical Church Counal on 25April 2022 and signed on theirbehalf Mrs Philomena White Chairnan 12

NOTES TO THE FINANCIAL STATEMENTS

1. Accounting policies & assumptions

Financial Statements

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS102.

The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of Church groups that owe their main affiliation to another body (Mothers’ Union, Guides, Scouts), nor those that are informal gatherings of Church members.

Going Concern

The financial statements have been prepared on the going concern basis as the Church has the support of the Diocese and its congregation.

Subsequent to the balance sheet date of 31 December 2020 the worldwide COVID19 pandemic continued to have a significant impact on the day-to-day functions and finances of the church. However, having considered the church’s financial and operational response, the ECC consider the preparation of the financial statements on a going concern basis to be appropriate.

Funds

Restricted Funds represent donations or grants received for a specific object or invited by the ECC for a specific object. The funds can only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund. The ECC does not invest separately for each fund.

Unrestricted Funds are general funds which can be used for ECC ordinary purposes. These include Designated Funds which are general funds set aside by the ECC for a particular purpose; however, they can be transferred back for ordinary purposes.

Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

  1. the ECC becomes legally entitled to the benefit of use of the resources;

  2. their ultimate receipt is virtually certain; and

  3. the monetary value can be measured with sufficient reliability

Grants and donations

These are included in the SOFA when any pre-conditions preventing their use by the ECC have been met. For collections and planned giving, this is when the funds are received.

13

Gift Aid and other tax claims

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Investment Income

Investment income is included in the accounts when receivable.

Rental Income

Rental income from the letting the Community Hall is recognised when the rental is due.

Activities for generating funds

Funds raised from events and trading activities are included gross in the SOFA - i.e. before any related costs are deducted (these costs are shown in note 3(a)).

Volunteer Help

The value of voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Expenditure and liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Fixed Assets

Land and buildings

Consecrated and beneficed property is excluded from the accounts by s.10(2) (a) and (c) of the Charities Act 2011.

The hall is not a consecrated building, and therefore is included in the assets. The hall building is depreciated on a straight-line basis over 50 years. The land is not depreciated.

Other Fixed Assets

Equipment used within the church premises (including within the Community Hall) is depreciated on a straight-line basis over a maximum of four years.

Current Assets

Includes amounts paid in advance (maintenance contracts etc.) at 31 December 2021, for which the full service has not been received.

Amounts recoverable from HM Revenue and Customs in respect of Gift Aid are included.

Liabilities

These cover accruals and creditors in respect of amounts owing at 31 December 2021, but not paid by the ECC as at that date.

14

NOTES

2
INCOME AND ENDOWMENTS
2(a) Voluntary income
Planned Giving:
Gift aid donations
Tax Recoverable (all)
Other
Collections at Services
Collections at Friday Lunch Services
Grants
Donations, appeals, etc.
Legacies
2(b) Activities for generating funds
Coffee / Cake Sales
Bookstall
Printing & Photocopying Income
Hall and Room Lettings [note 5]
Parent & Toddler Group Fundraising [note 4]
2(c) Income from investments
Interest
2(d) Church activities
Fees for Weddings & Funerals
_Beacon_Magazine
Entrance Fees for Sections [note 4]
2(e) Other income
Sundry Income
TOTAL INCOME AND ENDOWMENTS
note		 Unrestricted
Funds
£
52,456
14,326
3,611
822
0
9,401
6,068
2,000		 Unrestricted
Funds
£
52,456
14,326
3,611
822
0
9,401
6,068
2,000		 Restricted
Funds
£
5,000
355
2021		 Restricted
Funds
£
5,000
355
2021		 Total Funds
£
52,456
14,326
3,611
822
0
14,401
6,423
2,000		 2020
Total Funds
£
47,596
15,802
3,021
1,153
85
25,628
17,383
10,000
88,684 5,355 94,039 120,668
98
0
68
14,975
0		 98
0
68
14,975
0		 164
13
83
8,096
0
15,141 0 15,141 8,356
26 26 65
26 0 26 65
1,027
0
0		 1,027
0
0		 682
82
113
1,027 0 1,027 877
433 433 127
433 0 433 127
105,311 5,355 110,666 130,093

15

2021 2020
Unrestricted Restricted
note Funds Funds Total Funds Total Funds
£ £ £ £
Expenditure
3(a) Church activities
Donations [note 15]:
Local Charities 300 300 300
Diocesan Parish Assessment 30,000 30,000 30,417
Methodist Circuit payment 1,410 1,410 1,410
Music Salaries & Fees 6,626 6,626 6,399
Church Office 1,391 1,391 1,365
Church Administrator salary 7,978 7,978 7,883
Clergy expenses 186 186 38
Church Insurance 2,835 2,835 2,762
Church maintenance & upkeep of grounds 3,478 3,478 1,144
Major repairs - structural renewal 14,315 17,930 32,245 23,982
Upkeep of Services 132 132 389
Votive Candles 0 0 0
Choir and music expenses 110 110 108
Outreach 269 269 1,021
Sections' Expenses [note 4] 20 20 44
Flowers 236 236 207
Miscellaneous expenses 537 537 162
Church Asset Depreciation 338 338 612
Church Utilities 3,987 3,987 4,326
Bookstall 0 0 49
Hall Running Costs [note 5] 20,727 5,628 26,355 46,045
Independent Examination Fee 350 350 350
Bank charges 69 69 93
Licences 595 595 514
95,889 23,558 119,447 129,620
3(b) Raising funds
Costs of operating Stewardship 171 171 132
Social Activities 0 0 17
171 0 171 149
TOTAL EXPENDITURE 96,060 23,558 119,618 129,769

16

note

4 Sectional Activities

Sectional Activities
Parent &
Toddler Choir Total
Income £ £ £
Entrance/Membership Fees 0 0 0
Fundraising etc. 0 0 0
0 0 0
Expenditure
Choir Expenses 0 20 20
Equipment & Consumables 0 0 0
0 20 20
SURPLUS / (DEFICIT) 0 (20) (20)
Amounts are shown under the relevant headings within the Statement of Financial Activities

5 Hall & Room Lettings & Running Costs

Rental income
Utilities
Insurance
Maintenance
Cleaning
Hall Management Salary
Depreciation - Equipment
Other
Operating Surplus
Less: Major repairs
_Less:_Depreciation - Building
Total Surplus / (Deficit)
6 Employees, Staff Costs
Wages and salaries		 14,975
8,096
6,215
4,535
501
488
1,787
5,291
678
8,296
2,600
2,600
113
0
114
0
12,008
21,210
2,967
(13,114)
0
10,488
14,347
14,347
(11,380)
(37,949)
2021
2020
£
£
17,304
17,017
2021
2020
£
£

During the year the ECC employed a Church Administrator (who also fulfils the role of Hall Booking Secretary) and a Director of Music. As utilised, the church also paid for vergers and stand-in organists. Employer's National Insurance amounted to nil (2020: nil). The wages and salaries cost reported above includes employer's pension contributions of £125 (2020: 126). Apart from these and the incumbent (who is paid by the Diocese), no other member received any remuneration.

17

6 Employees, Staff Costs (continued)

note

6 (a) Payments to ECC Members

Several ECC members (Trustees) have acted as agents for St. John's and made small value purchases on its behalf, for which the trustees have received reimbursement. This expenditure is not part of the services provided by the respective trustees, and therefore no individual disclosure is required.

7 Independent Examination Fee

An amount of £350 has been set aside in the accounts for the independent examiner's fee.

8 Fixed Assets

Cost
At 1 Jan 2021
Acquired in the year
Disposed during the year
At 31 Dec 2021
Depreciation
At 1 Jan 2021
Charge for the year
Disposed during the year
At 31 Dec 2021
Net Book Value
At 1 Jan 2021
At 31 Dec 2021		 Cost
At 1 Jan 2021
Acquired in the year
Disposed during the year
At 31 Dec 2021
Depreciation
At 1 Jan 2021
Charge for the year
Disposed during the year
At 31 Dec 2021
Net Book Value
At 1 Jan 2021
At 31 Dec 2021		 Community
Hall & Land
£
730,263
0
0		 Office
Equipment
£
21,211
0
0		 Other Fixed
Assets
£
16,818
0
0		 Other Fixed
Assets
£
16,818
0
0		 Hall
Equipment
£
10,100
453
0		 TOTAL
£
778,392
453
0
730,263 21,211 16,818 10,553 778,845
272,604
14,347		 21,210
0		 16,412
338		 10,100
113		 320,326
14,798
0
286,951 21,210 16,750 10,213 335,124
457,659
443,312		 1
1		 406
68		 0
340		 458,066
443,721

18

note

te
9 Creditors and Accrued Charges
(amounts falling due in one year)
Creditors for goods & services
PAYE and NI Contributions
Other miscellaneous creditors
Parish Support Fund / Parochial Fees
Key deposits held from hall users
Other accrued charges
Deferred income
0 Summary of fund movements
Unrestricted Funds:
General Fund (*)
Designated Funds:
New Hall Fund
West Window & Church Fabric ()
Playgoup ()
Choir ()
Total Designated Funds
Total Unrestricted Funds
Restricted Funds:
New Hall Fund
West Window & Church Fabric
Parish Fellowship Fund
Zimbabwe Diocese
Centenary Fund
Total Restricted Funds
TOTAL FUNDS
_ - Freely Available Reserves_		 2021
2020
£
£
2,477
625
922
871
1,778
1,676
2,902
1,898
915
615
0
398
708
308
9,702
6,391
Balance
1/1/21
Surplus for
the year
Transfers in
the year
Balance
31/12/21
£
£
£
£
25,736
32,305
(9,909)
48,132
270,299
(8,719)
261,580
18,070
(14,315)
9,909
13,664
2,809
2,809
262
(20)
242
291,440
(23,054)
9,909
278,295
317,176
9,251
0
326,427
187,360
(5,628)
181,732
7,474
(7,224)
250
125
125
460
460
5,351
(5,351)
0
200,770
(18,203)
0
182,567
517,946
(8,952)
0
508,994
46,877
17,970
0
64,847

10 Summary of fund movements

11 Analysis of net assets by fund

Analysis of net assets by fund
Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
Funds
£
261,989
69,748
(5,310)		 Restricted
Funds
£
181,732
5,227
(4,392)		 Total Funds
£
443,721
74,975
(9,702)
326,427 182,567 508,994

19

note
12 Cash Flow Analysis
Net Income / (Deficit) for the Year
(8,952)
add back:_Depreciation
14,798
_less:
Fixed Asset Purchases
(453)
(Increase) / Decrease in Net Fixed Assets
14,345
(Inc.) / Dec. in Prepayments and Accrued Income
1,808
Inc. / (Dec.) in Creditors and Accrued Charges
3,311
(Increase) / Decrease in Working Capital
5,119
(Inc.) / Dec. in Investments
0
Increase / (Decrease) in Funds in the Year
10,512
Opening Bank & Cash Balances
60,520
Closing Bank & Cash Balances
71,032		 note
12 Cash Flow Analysis
Net Income / (Deficit) for the Year
(8,952)
add back:_Depreciation
14,798
_less:
Fixed Asset Purchases
(453)
(Increase) / Decrease in Net Fixed Assets
14,345
(Inc.) / Dec. in Prepayments and Accrued Income
1,808
Inc. / (Dec.) in Creditors and Accrued Charges
3,311
(Increase) / Decrease in Working Capital
5,119
(Inc.) / Dec. in Investments
0
Increase / (Decrease) in Funds in the Year
10,512
Opening Bank & Cash Balances
60,520
Closing Bank & Cash Balances
71,032		 note
12 Cash Flow Analysis
Net Income / (Deficit) for the Year
(8,952)
add back:_Depreciation
14,798
_less:
Fixed Asset Purchases
(453)
(Increase) / Decrease in Net Fixed Assets
14,345
(Inc.) / Dec. in Prepayments and Accrued Income
1,808
Inc. / (Dec.) in Creditors and Accrued Charges
3,311
(Increase) / Decrease in Working Capital
5,119
(Inc.) / Dec. in Investments
0
Increase / (Decrease) in Funds in the Year
10,512
Opening Bank & Cash Balances
60,520
Closing Bank & Cash Balances
71,032
10,512
60,520
71,032

13 Capital Commitments

As at 31st December 2021 there was no capital expenditure committed, nor approved awaiting commitment.

14 Charitable Donations
Local Charities
Community Works (Sutton)
TOTAL		 £
300
300

20