2022-12-31-accounts

•ST f4 JOHN EVANGELIST COPTHORNE GROWING IN LOVE for God & each other (Practising English at the l-café,)

Trustees Annual Report and Financial Report

The Parochial Church Council of the Ecclesiastical Parish of

St. John the Evangelist, Copthorne

St. John’s Church, Church Road, Copthorne, West Sussex RH10 3RD

Registered Charity no: 1155185

For the year ended 31 December 2022

CONTENTS

Financial Review	9
Independent Examiners Report	10
Structure, Governance and Management	11
Statement of Financial Activities (receipts and payments) 12
Balance Sheet (Assets and Liabilities)	13
Notes to the Accounts	14-23

Website: www.copthornechurch.org

Incumbent: The Reverend Willem Mauritz,

The Vicarage, Church Road, Copthorne, RH10 3RD

Assistant Curate: Reverend Alexandra Wheeler

Independent Examiner:

Fionna Thomson, 5 Abergavenny Gardens, Copthorne. RH10 3RU

Bankers: The Co-operative Bank plc PO Box 250, Delf House, Southway, Skelmersdale, WN8 6WT,

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Trustees Annual Report for 2022

For

The Parochial Church Council (PCC) of St. John the Evangelist, Copthorne

Our aims and purposes as a charity

St John the Evangelist is part of the Diocese of Chichester and the Church of England. We believe that, as the parish church in Copthorne, our purpose is to play our role in reaching out in God’s mission to our local community and beyond. The PCC of St John’s is responsible for the upkeep of the charity’s assets such as the main church building, the Parish Hub, offices, vestry and churchyard for the benefit of all parishioners. The PCC co-operates with the incumbent to pursue the church’s vision of GROWING IN LOVE for God and each other. To enable this vision, we have focused on five key mission priorities that echo the Five Marks of Mission, developed by the Anglican Consultative Council which are:

• (1) To proclaim the Good News of the Kingdom of God

• (2) To teach, baptise and nurture new believers

• (3) To respond to human need by loving service

• (4) To seek to transform unjust structures of society, to challenge violence of every kind and to pursue peace and reconciliation

• (5) To strive to safeguard the integrity of creation and sustain and renew the life of the earth

Our vision is summarised by our mission statement “GROWING IN LOVE for God & each other”.

What we planned to do to achieve our charitable objectives

When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

In 2021 we refreshed and simplified our vision and objectives to drive our activities for the coming 5 years. Our vision is now GROWING IN LOVE for God and each other:

• in our sharing the GOOD NEWS.

• in our teaching and NURTURE

• in our acts of GENEROSITY

• in our speaking up for JUSTICE

• in our care for CREATION

What we achieved and how we affected beneficiaries’ lives

in our sharing the GOOD NEWS

Our core priority is to maintain and grow our worshipping community and to reach out to our community and share the gospel message. This is foundational for growing and sustaining all our other priorities. In 2022 we and saw a return to attendances at our Sunday services similar to that which we had before the Covid pandemic. We did however see a significant change in the demographic of our churchgoers. We have become much more multicultural as a church since we welcomed and supported many refugees and asylum seekers who had arrived in our village. Our regular services combined are now seeing average attendance of around 150 people. The numbers of people attending our special services, which are actively promoted to the

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community, are usually much higher. We have continued to re-imagine how to ‘do’ church by having up-to-date worship styles and communication means to invite and engage with all types of people. We have maintained weekly children’s / youth work programmes with a team of dedicated and inspiring leaders.

Our public worship activities have been of benefit to the wider community. All of our services are intentionally different in style but welcome a broad spectrum of people to join in worship, practical bible teaching, prayer, and generosity. For larger services, where weather has allowed, we have used our churchyard especially for some of the more popular services such as Remembrance Sunday so as to accommodate as many people as possible. The current number of people who are on the electoral roll is 124.

Coming out of the Covid Pandemic we were able to continue all key seasonal services such as Mothering Sunday, Easter, Harvest, Remembrance and Christmas which were very well attended by the wider community, including those who do not join us on a regular Sunday.

Our All Souls service in November was a particularly poignant, but very much appreciated, occasion where those who have lost loved ones joined for worship and the sharing of memories – this was held in Church but also available online for those unable to be in Church.

Our special Christmas Services (including those for our Remembrance Sunday service which was supported by both the Copthorne Silver Band and the local uniformed organisations who participated through readings and prayers to honour those who made the ultimate sacrifice in conflict) in 2022 saw a combined attendance of more than 1100 people in the time frame of just over 2 weeks.

In addition to Christmas church services, the choir again partnered with the Copthorne Silver Band to provide carol singing at the turning on the lights on the Village Green and various locations around the village. These events were another opportunity to bring Christmas to the village and particularly for those who may otherwise not have had any opportunity for religious encounter over the Christmas period.

We have been very pleased to work with the staff of our local schools in bringing the pupils into the churchyard for

the schools’ seasonal services. Our ‘Open the Book’ team have been able to visit the school on a limited number of occasions and for the upcoming year are ready to return more regularly to share Bible Stories at the school assemblies.

Information about church activities is now very accessible, with our website detailing contacts and activities so we can share the vision of the church, bringing community and church together. The website has the capability to book into courses and events online, so reaching out to the local community.

Our church building is generally open during daylight hours on most days either for services or for anyone to use for moments of quiet reflection and a place of peace. We have also facilitated an online prayer board and a WhatsApp prayer group which is much appreciated by our church and village community.

Our church continues to be appreciated by many as a location where life events are celebrated with joy and thanksgiving.

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in our TEACHING AND NURTURING

We continue to see people taking part in our Prayer gatherings, Alpha courses and children’s & youth groups. We had 4 different Alpha Courses (3 at church and 1 online) They were run in 3 different languages, English, Farsi and Spanish. It has been the largest attendance of Alpha at St John’s during the course of one year. Many other groups grew out of these Alpha’s such as an online Alpha Course, a Connect Group, and a newly formed Bible Study Group. We have seen several people coming to faith in Jesus Christ and this has been a great joy to our church community. We held 5 Baptism preparation classes, had 41 candidates baptized and a further 20 candidates were confirmed in a service led by the Bishop of Horsham. In the Spring we organized a Marriage preparation course for 4 couples who all got married at St John’s in the summer months following.

All our children and youth groups meet on a Sunday. Children and the younger youth meet during the 11am service. The Y6-Y8 group continue to explore the bible, talk about life and pray together. This year we have welcomed our new year 6 cohort and the group is settled and engages enthusiastically in the activities. The leadership team are committed and generous, planning each session and sharing God’s love with the young people. On Sunday evening at 7pm the Y9+ group meet and come together to study the bible, play games and occasionally go out together or do something creative such as drawing or writing a song.

At the start of the summer holidays, we again held our annual holiday club event called, ‘Summer at St John’s.’ Our mornings at St John’s were a fun way to start the summer holidays. Craft activities, games, worship and stories were led brilliantly by a team of volunteers who welcomed the children and invited them to enjoy the presence of God. We also have seen an increase in our Christian input in teaching and corporate worship at our local school(s), through weekly Christian themed assemblies.

All church members are encouraged to use their gifts of ministry at services - leading, welcoming, serving, reading lessons and leading prayers: we are very grateful to the musicians and singers who freely give of their expertise at both the 9.30am and the 11. 00 am services. We are also grateful to all who support the preparation and streaming of services online and to those who maintain the Covid safe environment in church through additional cleaning between services.

During 2022 we were able to continue our monthly working parties and associated coffee mornings. This both assists us in the maintenance of the church and churchyard but also provides opportunity for an ‘alternative’ fellowship where informal discussions can take place. For some attendees this is the only form of ‘church’ they are comfortable with, and it gives us an opportunity to engage with those individuals and meet them where they are in their faith.

in our acts of GENEROSITY

Our Pastoral Ministry Team keeps in contact and visits those who are sick or lonely in our parish, and continues to provide pastoral engagements before, during and after our regular church services and at our online social events during the year. We have continued to keep in touch with the more vulnerable in our community through our ‘Connect’ groups maintaining email / WhatsApp / telephone contact with all church members on a regular basis. We have published a weekly online newsletter to keep all members up to date with life at St John’s and have additionally printed and delivered this newsletter to those unable to access materials online.

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We have several ‘care in the community’ homes within the parish with residents and their carers attending the Sunday and weekday services, albeit in some instances online in the current climate. Sadly, due to restrictions in place church services at our local care homes did not resume in 2022 due to localised Covid outbreaks, but we are hoping to resume fully in 2023 once it is safe for us to do so.

In 2022 we launched our international café – offering for some an opportunity for integration, for some the learning of the English language and for some purely the opportunity of a coffee, board games and some company. Each café incorporates Christian learning as well as additional resources (such as bibles) in several mother tongues.

Quotes from people attending the I-Café:

----- Start of picture text -----
‘I want to learn English
and like talking to the
volunteers and practising
English’.
‘I like the way we are
treated. The helpers are
excellent people and I
feel I am learning slowly’.
----- End of picture text -----

----- Start of picture text -----
I like the cake!’
‘We like learning about the
country, it is good for our mental
health, we meet new people, and
it creates better integration into
the society. We learn new things
and can explore the religion and
people of the U.K’.
----- End of picture text -----

Quotes from volunteers:

‘It is a wonderful opportunity to meet the asylum seekers and learn about other cultures, the diversity and customs of other countries’.

----- Start of picture text -----
‘I love meeting people from all
over the world, learning so much
and sharing what I have’.
----- End of picture text -----

This year we again donated children’s bibles to all the year 3’s at Copthorne Junior School and Youth Bibles to the Year 6’s at their leaver’s service.

Social events are a key point of our ministry to the village, enabling church members to invite others to join us. We were delighted to be able to continue these events during 2022. The Social team work hard planning events throughout the year which are well attended by both church members and the village and wider community. Highlights of 2022 included:

• Weekly coffee mornings outside at the coffee bars and at the I-Café

• Monthly coffee mornings in church during the working parties

• Various quiz nights - including a Tearfund themed quiz raising both the profile and funds for the work of Tearfund.

• The return of Jazz on the Green

• Teas and refreshments at the annual Copthorne Carnival.

• The Flower and Produce Show / Harvest Fair which we used to launch our wildflower seeding of an area of the churchyard and our mission to plant trees in and around the village – supported by our local Haskins Garden Centre.

In addition to all this we maintained our commitment to other charitable giving, by supporting local and overseas mission and development agencies and continued to sponsor, produce and distribute our local Copthorne Magazine to all village residents and by publishing it online.

Planned monthly giving continues to the Church Mission Society, for Heather Johnstone at the Rehema project in Tanzania, and Compassion, paying school fees for Ivan in Uganda. Ivan writes with his thanks for his education, his letters inspire us with his expressions of his faith in Jesus.

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The Rehema project supports abused women and children by giving them work in a craft workshop and café.

Christian Aid Week was organised again in the delivery of envelopes and co-ordinated central collection points in the village. We continued to support The Children’s Society, via home boxes and the collection at the open air Christingle service, and The Royal British Legion at our Remembrance Service.

The church is the village collection point for groceries and toiletries for Crawley Open House, sending them supplies to help them care for the local homeless. Towards the end of the year St John’s has also become a partner in the ‘Love Your Neighbour’ campaign collecting for and promoting this organisation which is providing relief to those facing economic hardship in our local community.

Most of our events are advertised around the village and in our local Copthorne Magazine. The printing and delivery of the bi-monthly Copthorne Magazine is co-ordinated by the church and supported by local advertising. It contains news, events and reports on church and local activities with the 2000 + copies being delivered free to every home in Copthorne by a team of village and church volunteers.

in our speaking up for JUSTICE

We also set a priority that helps us to engage with global justice issues and to connect and support agencies that engage with refugees, migrants, asylum seekers and those who rescue people from modern day slavery. As noted above we have been involved in supporting refugees and asylum seekers who currently reside within our community. Furthermore, we have been actively engaged with our local / county councils and the Home Office and have been advocating the rights of these individuals – for example in provision of education for the children amongst them. As church community we wrote to our own MP highlighting some of the injustices that asylum seekers face, especially the long waiting times they experience before being interviewed. We also continue to be engaging and supporting with charities which are involved with the advocacy of the rights for the more vulnerable in the world such as Christian Aid and Tearfund.

in our care for CREATION

In 2022 we began Forest Church. 3 sessions were held in the autumn and more are planned for 2023. This has been a wonderful opportunity to gather in the churchyard to connect with creation and our creator God.

We continue to be committed to reduce our carbon footprint individually as well as a church Community and would like to become an accredited (Silver or Gold) Eco Church. In 2019 we attained the

Bronze Award for Eco Church and recycle materials where possible. In 2022 we started to look into how we can improve our church building to make it fit for purpose and how to deliver improvements to attain the desired next level accreditation. As in the previous year we continued to set aside and seed an area of our churchyard to be a ‘wildflower meadow’ and encourage nature to thrive. Furthermore, we continued the focus in our Harvest celebration and Harvest Fair was on ‘caring for creation’ and launching our vision for planting 500 trees in and around the village in the coming years.

The Parish Hub, opened in 2015, is proving of great benefit to church and community alike, accommodating St. John’s Sunshine Pre-School, Friday Friends Teas, various sporting activities and exercise classes for all ages. The presence of the Parish Hub has increased the footfall through the churchyard with many villagers enjoying the attractive space. The Parish Hub has a management team which ensures the smooth running of bookings, financial security and a high standard of upkeep. In addition to our volunteers, the church employs a caretaker and assistant

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and a Hub co-ordinator – who manages marketing, bookings and some of the day to day issues that arise.

The churchyard is well cared for, which is much appreciated by villagers. Most of the routine maintenance of the church and churchyard is done by volunteers from the church and community at the “First Saturday” work parties and coffee mornings. Team building and refreshments are an important part of these occasions. The churchyard remains in good order for the benefit of the village. Volunteer cleaners and flower arrangers keep the church tidy and attractive week by week.

During Advent this year the churchyard was decorated for Christmas with themes of Hope, Peace, Joy and Love. Four installations were setup outside as well as inside the church. These displays were very well received by the community and saw visits to the churchyard and photos on Facebook posts (many from non-churchgoing members of the community).

PARISH MINISTRY COSTS

We continued to fulfil our contribution to our Parish Ministry Costs for 2022 making a payment of £76,967 to Chichester Diocesan Board of Finance (DBF). We thank all donors to St John’s church who have enabled us to do this again for another year. For 2023 we have committed to meet the increased parish share request of £78,795.

The PCC expresses a heartfelt thank you to all who give up their time in running different ministries, providing hospitality, care and outreach and to those looking after our premises. The hard work of each and every one is much appreciated.

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Financial Review

The total receipts on general unrestricted funds received were £174,837 (£167,062 for 2021) and are detailed in the Financial Report. Expenditure also increased and the surplus on Unrestricted Funds reduced. It should be noted that a legacy of £10,000 was received in 2021 (£1,000 in 2022).

The value of the Churches invested Endowment Funds fell by £11,917 during 2022 and therefore Total Funds of the Church at the 31[st] December 2022 were £771,861 (2021 £784,145).

• During 2023, we will be making increasing use of the Parish Giving Scheme operated by Gloucester Diocese. This will streamline the collection of Gift Aid and can also provide for automatic annual increases in pledges to allow for inflation.

• The PCC paid £76,967 to the Diocese towards ministry costs for the stipend, housing and pension costs of the clergy and church insurance as well as a standard sum for diocesan central costs, clergy training and a contribution to the national church fund. This represents the full cost of our Parish Share and has been achieved by encouraging the congregation to give generously.

• During 2022 we provided significant support for the Asylum Seekers in the Parish and our expenditure on both faith and non-faith charitable donations increased considerably

Reserves Policy It is the PCC’s policy:

• To maintain a Net asset balance on the general unrestricted funds (excluding property) which equates to approximately three months’ worth of unrestricted payments as contingency against unforeseen situations. The closing balance of £51,903 achieves this Policy.

• To invest legacies restricted as to their objects with the churches, charities and local authorities financial provider, CCLA, until such time that suitable beneficiaries are identified by the PCC.

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Independent Examiners Report FIONNA THOM50N 5 Abergavenny Garden5 Copthome West Sussex RH10 3RU 01342 719277 I Sep￿Mber 2022 Dear Sir4 I have undertaken a revkn of the annul account5 and the supporting thxuments for S¢lohn'$ Church for rhe finatTrcial year ending 31 De￿mber 2022 and l am pleased to be able ¢0 confirm rhat I have found no material misstatrments or omissions. Sample records were agreed back ro the ledger b￿ance and Sn turn Agreed back to the year-end accounts. In my oplnlon adeq￿te records have been kept by the Church ahd the financ￿1 s¢atements are in agreement the a￿Oun1t￿g record5. Thank you ro Mr Kerry Stott whg has provided informat*)Th and assisted ID answering any questions thar have arisen during thi% r￿¢W process. Should you have any questions or would Ilkt further iThformatii>n please do not hesirate to contact Me. Yours fathfvlly. fi'onna Thrynsgn MA. FCCA 10

Structure, Governance and Management.

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Councils (Powers) Measure 1956.

During the year the following served as members of the Parochial Church Council:

Ex Officio members Incumbent: The Rev’d Willem Mauritz Assistant Curate: The Rev’d Alexandra Wheeler Wardens: Mr David Hornsby Mrs Gillian Hodsdon Elected Members: Mr Michael Livesey Until 2023 Mr Nigel Cramp Until 2024 Mr Jonathan Brueton Until 2024 Mrs Susan Williams Until 2025 Mrs Lesley Dawson Until 2025 Mrs Jan Leftley Until 2025 Mrs Anita Findon TBC Mrs Jennifer Wharton TBC

Appointed Members: Mr Andrew Taylor Treasurer then Build Project Lead Mr Kerry Scott (from December) Treasurer Mrs Cathy Sexton Secretary Mr Eric Trevett Safeguarding Officer Deanery Synod: Mr Andrew Harpham Until 2023 Mr Ian Hornsby Until 2023

The PCC has appointed Eric Trevett as Safeguarding Officer, who ensures he is up-todate with Diocesan Safeguarding Policies and that the PCC is advised of any changes. In addition, he maintains the DBS register of those working with children and vulnerable adults or in leadership roles at St. John’s. We have recruited more youth workers, leaders and adult carers this year. We are enrolled on the Simple Quality Protects system with the diocese to maintain best practice.

Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the incumbent, curate, readers licensed to officiate in the church, the Churchwardens), members of the Deanery, Diocesan or General synods and 11 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Church members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience where possible.

This Trustee’s Annual Report was approved by the PCC and signed on their behalf by Rev’d W Mauritz.

Signed Date: 13/09/2023

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The Parochial Church Council of St John the Evangelist, Copthorne Statement of Financial Activities For the year ended 31 December 2022

	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2022	Total Funds 2021	Notes
Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other receipts	£ 94,939 20,208 45,549 7,426 6,715		£ 1,235 2,656		£	£ 96,174 20,208 45,549 10,082 6,715	£ 110,844 10,208 46,488 2,614
Total income	174,837		3,891		0	178,728	170,154	2
Expenditure on: Raising funds Charitable activities Other trading activities Other expenditure Parish Magazine	2,830 138,110 21,457 1,499 12,606		2,593			2,830 140,703 21,457 1,499 12,606	25 123,152 40,161
Total expenditure	176,502		2,593		0	179,095	163,337	3
Net gains (or losses) on investments				(11,917)		(11,917)	12,670	10
Net income or (net expenditure)	(1,665)		1,298	(11,917)		(12,284)	19,487
Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fxed assets Other gains/(losses) Reconciliation of funds:	(638)		638	0		0	0	9
Net movement in funds	(2,303)		1,936	(11,917)		(12,284)	19,487
Total funds brought forward	469,393	213,216		101,536		784,145	764,658
Total funds carried forward	467,090	215,152		89,619		771,861	784,145

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The Parochial Church Council of St John the Evangelist, Copthorne Balance Sheet

As at 31 December 2022

	Total Funds 2,022		Total Funds 2,021	Notes
Intangible assets Tangible assets Heritage assets Endowed investments	£ 600,908 89,619	£ 606,973 101,537		11 10
Total fxed assets	690,527	708,509
Stocks Debtors Investments Cash at bank and in hand	9,521 77,969	8,620 77,759		13
Total current assets	87,490	86,379
Creditors: Amounts falling due within one year	(6,155)	(10,743)		14
Net current assets or (liabilities)	83,037	75,636
Total assets less current liabilities Creditors: Amounts falling due after more than one year Provisions for liabilities	771,861	784,145
Total net assets or (liabilities)	771,861	784,145
The funds of the charity: Endowment funds Restricted income funds	89,619 215,153	101,537 213,216
Unrestricted funds Revaluation reserve	467,089	469,392
Total charity funds	771,861	784,145		12,15

The notes on pages 13 to 23 form part of these accounts.

This Financial Report for the year ended 31st December 2022, including the notes following, was approved by the PCC and signed on its behalf by The Revd. Willem Mauritz.

…………………………………………………………………

13/09/2023

Date …………………………………………………………

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

1 Accounting policies

Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments 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 affiliation to another body, nor those which are informal gatherings of church members.

Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes.

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may 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.

Endowment funds - funds for which the capital must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment.

Income and endowments

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

Charitable activities

Statutory fees for weddings and funerals are recognised when the office occurs. Rental fees are recognised in accordance with the rental agreement, when receipt is probable.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received, or b - in the case of concerts: for the year in which the event occurs, irrespective of date of receipt. Advance bookings are included in creditors until the concert has taken place.

Magazine advertising income is recognised when the magazine is published.

Rents from property are recognised in accordance with the rental agreements, when receipt is probable.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

All other income

All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation at 31 December.

Expenditure

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

Fixed assets

Tangible fixed assets

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

Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2000 there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £2000 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Land and buildings	Nil
Ride on lawnmower	33%
Fixtures and fttings	25%
Audio visual equipment	25%
Ofice equipment	33%

No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value.

Investments

Investments are stated at market value at the balance sheet date.

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors, less provision for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

2. Analysis of income and endowments

	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Total Funds 2022	Total Funds 2021
Planned giving (excl. tax refunds) Loose cash collections Other special appeals Gift Aid recoverable Legacies Grants Other Funds Generated	£ 67,016 6,474 2,573 17,759 1,000 317		£ 310 175 750	£ 67,326 6,474 2,573 17,734 1,000 750 317	£ 60,858 10,246 1,638 26,251 10,000 1,850
Donations and legacies	94,939		1,235	96,174	110,844
Fees for weddings & funerals Fund raising	9,734 10,474			9,734 10,474	10,208
Charitable activities	20,208			20,208	10,208
Parish hub hiring fees Magazine advertising fees	33,252 11,917			33,632 11.917	2,713 21,902 11,671
Other trading activities	45,549			45,549	46,488
Bank & CBF deposit interest Rent from WPC for South Room	306 7,120		2,656	2,962 7,120	2,614
Investments	7,426		2,656	10,082	2,614
Other receipts(Insurance Claim)	6,714			6,714
Total income and endowments on all funds	174,837		3,891	178,728	170,154

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

3. Analysis of expenditure

	Unrestrict ed Fund	Unrestrict ed Fund	Restricte d Fund/s	Restricte d Fund/s	Total Funds 2022	Total Funds 2021	Total Funds 2021
Special appeals costs Stewardship costs Other fundraising costs		£ 2,830		£	£ 2,830		£ 25
Cost of raising funds	2,830				2,830		25
Charitable grants and donations Mission & evangelism costs Diocesan parish share Clergy and other people's expenses Salaries and honoraria incl NI Upkeep of services Church running costs Church maintenance and repair Upkeep of churchyard Parsonage costs Depreciation Governance	4,061 1,522 76,967 4,189 14,125 10,690 11,740 5,073 3,402 6,066 275			2,593	4,061 1,522 76,967 4,189 14,125 10,690 11,740 5,073 2,593 3,402 6,066 275	1,751 1,508 74,035 784 14,220 3,091 15,964 1,171 1,121 3,167 6,065 275
Cost of charitable activities	138,110			2,593	140,703	123,152
Parish hub running costs Wedding & funeral fees & costs Parish magazine costs Loan interest	21,457 1,499 12,606 0				21,457 1,499 12,606 0	23,880 3,700 11,228 104
Cost of other trading activities	35,562				35,562	40,161
Total expended on all funds	176,502			2,593	179,095	163,337

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

4. Missionary and charitable giving

	Unrestricted Fund	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2022	Total Funds 2022	Total Funds 2021	Total Funds 2021
Church Mission Society - Rehema Donations of Bibles Water Aid Asylum Seekers Support Compassion UK Tearfund Other charities		£ 480 1,290 26 2,591 336 680 180		£		£		£ 480 1,290 26 2,591 336 680 180		£ 930 411 400 10
	5,583						5,583		3,259

5. Staff costs

5. Staf costs
	Unrestricted Fund	Restricted Fund/s		Endowed Fund/s		Total Funds 2022	Total Funds 2021
Remuneration Wages, salaries, tax, NI and pension costs	£ 26,952		£ 1,357		£	£ 28,309	£ 14,220
	26,952		1,357			28,309	14,220

No person received remuneration in excess of £60,000.

6. Payments to PCC members

Mrs L Dawson received £322 in her role as verger. Mr N Cramp received £3,822 as an employee of the church.

Other payments were made to PCC members in the year for reimbursement of expenses incurred on behalf of the PCC:

• Clergy support: Council tax £2,914, water £293, travel and other miscellaneous expenses £4,189.

• Five PCC members received reimbursement for administrative, fundraising and maintenance expenses amounting in total to £434.72

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

7. Transactions with related charities

St John’s Sunshine Pre School is a separate charity, a related party to this PCC. During 2022 £9,080 (2021 £5,108) was paid to St John’s Church from St John’s Sunshine Pre School for use of the Parish Hub and for parish magazine adverts.

8. Governance

8. Governance
	Unrestricted Funds		Restricted Fund/s		Endowed Fund/s		Total Funds 2022		Total Fund s 2021
Independent examination		£ 275		£		£		£ 275	£ 275
Total		275		0		0		275	275

9. Transfers between funds

	Unrestricted Funds	Unrestricted Funds	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2022	Total Funds 2022	Total Fund s 2021
Transfer for churchyard expenses		£ (638)		£ 638		£		£ 0	£ 0
Total		(638)		638				0	0

10. Fixed assets - Investments

	Unrestricted Fund	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Total Funds 2022
Market value 1 January 2022 Disposals at carrying value Purchases at cost Net gains and revaluation		£		£	£ 101,537 (11,917)	£ 101,537 (11,917)
Market value 31 December 2022					89,619	89,619

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

11. Tangible fixed assets

		Freehold land and buildings	Audio visual equipment	Audio visual equipment	Total fxed assets
Cost or valuation At 1 January 2022 Additions Disposals Revaluation		£ 588,777		£ 24,261	£ 613,038
At 31 December 2022		588,777		24,261	613,038
Charge for impairment At 1 January 2022 Charge for Impairment Disposals Revaluation				(6,065) (6,066)	(6,065) (6,066) -
At 31 December 2022				12,131	12,131
Net book amounts At 31 December 2022		588,777		12,131	600,907
At 31 December 2021		588,777		18,196	606,973

The freehold land and buildings comprise the Parish Hub building. The historical cost of this property was £588,777. In the opinion of the PCC its current market value is estimated to be in excess of the historical cost.

12. Net assets by fund

	Unrestricted Funds	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2022	Total Funds 2021
Fixed assets for church use Investment fxed assets Current assets (except cash) Cash, at bank and on deposit Current liabilities Long term liabilities	£ 385,754 9,521 77,969 (6,155)	£ 215,153		£ 89,619	£ 600,907 89,619 9,521 77,969 (6,155)	£ 606,973 101,537 8,620 77,759 (10,743)
	467,089	215,153		89,619	771,861	784,145

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

13. Debtors

13. Debtors
	Unrestricted Funds		Restricted Fund/s		Endowed Fund/s		Total Funds 2022		Total Funds 2021
Income tax recoverable Prepayments and accrued income Magazine Advert Fees Due Other debtors		£ 4,402 1,390 1,889 1,840		£		£		£ 4,402 1,390 1,889 1,840	£ 5,676 2,944
		9,521		0		0	9,521		8,620

14. Creditors: amounts falling due within one year

	Unrestricted Funds	Unrestricted Funds	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2022	Total Funds 2021
Deferred income Accruals for utilities and other costs Other creditors		£ 2,471 3,684		£		£	£ 2,471 3,684	£ 6,776 3,967
		6,155		0		0	6,155	10,743

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

15. 2021 Comparatives for the statement of financial activities

	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2021
Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other receipts	£ 109,684 10,208 46,488 682		£ 1,160 1,933		£	£ 110,844 10,208 46,488 2,614
Total income	167,062		3,093		0	170,154
Expenditure on: Raising funds Charitable activities Other trading activities Other expenditure	25 120,200 40,057		2,951 104			25 123,152 40,161
Total expenditure	160,282		3,055		0	163,337
Net gains (or losses) on investments	0		0		12,670	12,670
Net income or (net expenditure)	6,780		38		12,670	19,487
Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fxed assets Other gains/(losses) Reconciliation of funds:	(995)		995		0	19,487
Net movement in funds	5,785		1,033		12,670	19,487
Total funds brought forward	463,608	212,183			88,867	764,658
Total funds carried forward	469,393	213,216		101,537		784,145

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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Financial Report

16. Statement of funds

Fund income and expenditure and final balances are as follows:

	Balances b/fwd 01/01/22	Income	Expenditure	Transfers Other gains and losses	Balances c/fwd 31/12/22
Faith Arnold trust Payne grave fund Churchyard trust	£ 55,454 300 45,782	£	£	£ (6,528) (5,389)	£ 48,926 300 40,393
Total of all endowed funds	101,536			(11,917)	89,619
Fabric fund Annex fund Building fund Churchyard fund	4,152 51,199 157,865 (994)	1,455 481 1,955	(2,593)	1,632	5,607 51,680 157,865 0
Total of all restricted funds	212,222	3,891	(2,593)	1,632	215,152
General fund Designated building fund Legacy fund	55,201 410,312 4,874	174,837	(176,502)	(1,632)	51,903 410,312 4,874
Total of all unrestricted funds	470,387	174,837	(176,502)	(1,632)	467,090
Total funds	784,145	178,728	(179,095)	(11,917)	771,861

Explanation of funds

Endowed funds are required by the donors to be invested and the income spent on specific objectives

The Faith Arnold trust is a permanent endowment, invested in CBF Investment Fund shares, which requires the income to be spent on the maintenance and improvement of the church building.

The Payne grave fund is a permanent endowment, invested in CBF Investment Fund shares, which requires the income to be spent on the maintenance of the churchyard.

The Churchyard trust is a permanent endowment, invested in CBF Investment Fund shares, which requires the income to be spent on the churchyard and outdoor areas.

Restricted funds are not invested permanently but are to be spent within reasonable timescales.

The Fabric Fund is restricted to the maintenance and improvement of the church building.

The Annex fund is restricted to the Link project to extend the church building, increase the space available for worship and provide a more flexible and functional space. The Building fund is restricted and was used to fund the development of the church office.

The Churchyard Fund is restricted to the maintenance of the churchyard and outdoor areas.

Unrestricted funds are not subject to any donor restrictions and can be spent as the PCC decides. The unrestricted fund includes amounts designated for the building of the Parish Hub, and also an unrestricted legacy which has been set aside for specific uses to be determined by the PCC.

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