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 2023
CONTENTS
Statement of Financial Activities ………………………………………11
Balance Sheet ……………………………………………………………………12
Notes to the Accounts…..13
Website: www.copthornechurch.org
Incumbent: The Reverend Willem Mauritz,
The Vicarage, Church Road, Copthorne, RH10 3RU
Assistant Curate: Reverend Alexandra Wheeler
Independent Examiner: : Chaweevan Williams FCCA, Verdant Accountants Ltd, 20-22 Wenlock Road, London N1 7GU.
Bankers: The Co-operative Bank plc PO Box 250, Delf House, Southway, Skelmersdale, WN8 6WT,
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Trustees Annual Report for 2023
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:
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To proclaim the Good News of the Kingdom of God
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To teach, baptise and nurture new believers
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To respond to human need by loving service
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To seek to transform unjust structures of society, to challenge violence of every kind and to pursue peace and reconciliation
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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.
Our vision and objectives to drive our activities for the coming years. Our vision is now GROWING IN LOVE for God and each other:
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in our sharing the GOOD NEWS.
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in our teaching and NURTURE
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in our acts of GENEROSITY
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in our speaking up for JUSTICE
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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 2023 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
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and supported many refugees and asylum seekers who had arrived in our village since 2021. Our weekly church 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 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 132.
We continue to do our 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 2023 saw a combined attendance of more than 1100 people in the time frame of just over 2 weeks.
At our Harvest Festival, Remembrance Sunday and Christmas church services we were able to partner again with the Copthorne Silver Band. These events were another opportunity to bring the village people to well organised church events and gives opportunities to engage with 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 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
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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.
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 3 different Alpha Courses (2 at church and 1 online) Many other groups grew out of these Alpha’s We have seen several people coming to faith in Jesus Christ and this has been a great joy to our church community. We held 4 Baptism preparation classes, had 17 candidates baptized and a further 29 candidates were confirmed in a service led by the Bishop of Lewes. In the Spring we organized a Marriage preparation course for 2 couples who 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 2023 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
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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.
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.
In 2023 we continued 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.
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 2023. 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 2023 included:
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Weekly coffee mornings outside at the coffee bars and at the I-Café
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Monthly coffee mornings in church during the working parties
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Various quiz nights - including a Tearfund themed quiz raising both the profile
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and funds for the work of Tearfund.
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The return of Jazz on the Green
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Teas and refreshments at the annual Copthorne Carnival.
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The Flower and Produce Show / Harvest Fair which we used to launch our
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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. 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 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.
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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 coordinated by the church and supported by local advertising. It contains news, events and reports on church and local activities with the 2200 + 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 2023 we ran 3 Forest Church sessions. 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 in the years 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 2023 we started to look into how we can improve our energy consumption. 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 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 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.
PARISH MINISTRY COSTS
We continued to fulfil our contribution to our Parish Ministry Costs for 2023 making a payment of £78,587 to Chichester Diocesan Board of Finance (DBF). We thank all
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donors to St John’s church who have enabled us to do this again for another year. For 2024 we have committed to meet the increased parish share request of £81,169.
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 were £174,800 (2022 £174,837) and are detailed in the Financial Report. Expenditure also increased to £174,550 which resulted in a small surplus on Unrestricted Funds of £250.
It should be noted that we received £11,576 from Mid Sussex District Council by way of a Section 106 Grant to cover the costs of installing Air Conditioning in the Hub. This increased income and the value of our Fixed Assets.
Each year the Churches invested Endowment Funds are revalued and at 31[st]
December they were £8,404 higher than the previous year; as a result Total Funds of the Church at the 31[st] December 2023 were £779,862 (2022 £771,861). Other highlights of the financial year:
The Hub contributed over £18,500 including rental income from the Parish Council, towards Church Funds with income from lettings increasing significantly over 2022. Sunshine Preschool has now moved to a new location so will no longer be our principal “tenant”. However, other organisations have filled the gap and we are optimistic that letting income for 2024 will again be strong.
During 2023, many of our regular donors have switched to the Parish Giving Scheme. PGS now collects nearly half of all our regular donations and has streamlined the collection of Gift Aid for those donations.
The Church paid our full Parish Share of £78,587 to the Diocese towards ministry costs for the stipend, housing and pension costs of the clergy and for diocesan central costs, clergy training and a contribution to the national church fund.
During 2023 St Johns has continued its work amongst Asylum Seekers and those recently granted leave to remain. Through the generous donations of our worshippers it is possible to sustain significant expenditure on both faith and non-faith charitable donations.
Reserves Policy
It is the PCC’s policy:
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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 £75,418 achieves this Policy.
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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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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 | Ex Officio members | |
|---|---|---|
| Incumbent: | The Rev’d Willem Mauritz | |
| Associate Vicar: | The Rev’d Alexandra Wheeler | |
| Curate: | The Rev’d Fiona Coldicott | |
| Wardens: | Mr David Hornsby | |
| Mrs Gillian Hodsdon | ||
| Elected Members: | Mr Jonathan Brueton | Until 2024 |
| Mr Nigel Cramp |
Until 2024 | |
| Mrs Lesley Dawson | Until 2025 | |
| Mrs Anita Findon | Until 2025 | |
| Mrs Jan Leftley | Until 2025 | |
| Mr Michael Livesey | Until 2026 | |
| The Rev’d Elizabeth Logan | Until 2026 | |
| Mrs Maralyn Smith | Until 2026 | |
| Mr Andrew Taylor | Until 2026` | |
| Mr John Wells | Until 2025 | |
| Mrs Jennifer Wharton | Until 2025 | |
| Mrs Susan Williams | Until 2025 | |
| Appointed Members: Mr Kerry Scott |
Treasurer | |
| Mrs Cathy Sexton | Secretary | |
| Mr Eric Trevett | Safeguarding Ofcer | |
| Deanery Synod: | Mr Andrew Harpham | Until 2026 |
| Mr Ian Hornsby | Until 2026 |
Eric Trevett is the church’s Safeguarding Officer, who ensures he is up-to-date with Diocesan Safeguarding Policies and that the PCC is advised of any changes. In addition, Monica Polley 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 26/05/24
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INDEPENDENT EXAMINER'S REPORT Independent examinerfs report to The PCC of St John Evangelist C¢)plhom& (Charity no 115S18SI on ihe financia1 statements of the charity for the year ended 31 December 2023 cunwse the stalement ol Financial Activities, Ihe Balance Sheet and the related notes. Résponslbllltl•8 and ba818 of rèport Th• charty's trustes atts rspK)nsrbltr fot the prtrparation of the accounts In accordan wth thè Charib'es Acl 2011 1.the Act'l. The Charity's trustees o)nsider thal an audit is not required for this year er seclion 144 of the Act and that an independent eXaminatn is needed. It is my respw)nsibility to trxamn• thè accounts under sectvjn 14S of th• Charities ACL floW t applicab DirectKJns given by th& Charty Commission under Sec. 145ISllbl of the and state vthelher pa'Cular matters have come lo my atten1n. Indppendgnt examlnerfs ststement I have [x)Meted my examinati(. l (xjnfirm that: In connection with my examination, no matla1 matters have c4Jrne to my attention vthith give cause to believe that, in any material respect: the altiThd record5 were not kept in CcarKe wrth seclion 130 of the charits Act., or the accjnIS dhy not accud with the accountrr#J records,. c the accwnt5 dNJ not coMY with the applicable rwuirements crCerniJ the form aTrJ ontent of Ihe 8ccwnts set out in the ChaTitses IAcc4)unts and Report) Regulation 21X)8 Oth61 than any iequiremont Ihat thtr a(xx)unts give a 'trutr and far, whith is t a matter consklered as part of an indendent examination. 12} I have no (xjncems and h8ve wne aCTOSS no other m8tter5 in Wil110 th examinatson to which attenti< shoukl be drawn in this reptKt in lr to enatAe a Fryer understandiTh3 of the acojunts to be reached. Cha**ovan Wllllams FCCA Charlered Certified Accountants Verdant Accountants tsmrted 20-22 Wenbck Road London Data- 31 May 2024 NI 7GU 24 Page.. 10
Statement of Financial Activities
For the year ended 31 December 2023
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2023 |
Total Funds 2022 |
Not s |
|
|---|---|---|---|---|---|---|---|---|
| Income and endowments from: Donations and legacies Other trading activities Investments Income from charitable activities Other income |
£ 110,900 43,603 10,456 9,841 0 |
£ 1,100 0 2,238 180 0 |
£ 0 0 0 0 0 |
£ 112,010 43,603 12,694 10,021 0 |
£ 96,175 45,549 10,082 20,208 6,714 |
|||
| Total income | 174,800 | 3,528 | 0 | 178,328 | 178,728 | |||
| Expenditure on: Raising funds Charitable activities Trading activities Other |
3,769 135,721 35,061 |
0 4,181 0 |
0 0 0 |
3,769 139,902 35,061 |
2,830 140,702 34,064 1,499 |
|||
| Total expenditure | 174,551 | 4,181 | 0 | 178,731 | 179,095 | |||
| Net gains (or losses) on investments | 0 | 0 | 8,404 | 8,404 | (11,917) | |||
| Net income or (net expenditure) | 249 | (653) | 8,404 | 8,001 | (12,284) | |||
| Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fxed assets Other gains/(losses) Reconciliation of funds: |
(2,098) | 2,098 | 0 | 0 | 0 | |||
| Net movement in funds | (1,849) | 1,445 | 8,404 | 8,001 | (12,284) | |||
| Total funds brought forward | 467,090 | 215,152 | 89,619 | 771,861 | 784,145 | |||
| Total funds carried forward | 465,241 | 216,597 | 98,023 | 779,862 | 771,861 |
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Balance Sheet As at 31 December 2023
| Tangible assets Endowed investments Total fxed assets Debtors Cash at bank and in hand Total current assets Creditors: Amounts falling due within one year Net current assets or (liabilities) Total assets less current liabilities Creditors: Amounts falling due after more than one year Provisions for liabilities Total net assets or (liabilities) The funds of the charity: Endowment funds Restricted income funds Unrestricted funds Revaluation reserve Total charity funds |
Total Funds 2023 |
Total Funds 2022 |
Notes |
|---|---|---|---|
| £ 606,418 98,023 |
£ 600,908 89,619 |
11 10 |
|
| 704,441 | 690,527 | ||
| 8,582 72,485 |
9,520 77,969 |
13 | |
| 81,067 | 87,489 | ||
| (5,647) | (6,155) | 14 | |
| 75,420 | 81,334 | ||
| 779,862 | 771,861 | ||
| 779,862 | 771,861 | ||
| 98,023 216,597 |
89,619 215,153 |
||
| 465,242 | 467,089 | ||
| 779,862 | 771,861 | 12,16 |
The notes on pages 27 to 36 form part of these accounts.
This Financial Report for the year ended 31st December 2023, including the notes following, was approved by the PCC and signed on its behalf by The Revd. Willem Mauritz.
…………………………………………………………………
Date …………26/05/24………………………………………………
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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
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.
All other income
All other income is recognised in accordance with the above overall policy.
Gains and losses on investments
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The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
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.
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% |
| Ofce 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.
Page Number :14
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
2. Analysis of income and endowments
| Unrestricted | **Restricted ** | Total | Total Funds | |
|---|---|---|---|---|
| Funds | **Funds ** | Funds 2023 | 2022 | |
| £ | ||||
| Planned giving (excl. tax refunds) | 60,086 | 110 | 60,196 | 67,326 |
| Loose cashcollections | 5,450 | 0 | 5,450 | 6,474 |
| Otherspecialappeals | 5,564 | 0 | 5,564 | 2,573 |
| Gift Aidrecoverable | 24,495 | 0 | 24,495 | 17,734 |
| Legacies | 0 | 0 | 1,000 | |
| Grants | 11,576 | 1,000 | 12,576 | 750 |
| Other Funds Generated | 3,730 | 0 | 3,730 | 317 |
| Donations and legacies | 110,901 | 1,110 | 112,011 | 96,174 |
| 0 | ||||
| Feesfor weddings &funerals | 4,726 | 180 | 4,906 | 9,734 |
| Fundraising | 5,115 | 0 | 5,115 | 10,474 |
| Charitable activities | 9,841 | 180 | 10,021 | 20,208 |
| 0 | 0 | |||
| 0 | 0 | |||
| Parish hubhiringfees | 32,804 | 0 | 32,804 | 33,632 |
| Magazine advertisingfees | 10,798 | 0 | 10,798 | 11,917 |
| Other trading activities | 43,603 | 0 | 43,603 | 45,549 |
| 0 | 0 | |||
| Bank& CBFdeposit interest | 2,956 | 2,238 | 5,194 | 2,962 |
| Rent from WPCforSouth Room | 7,500 | 0 | 7,500 | 7,120 |
| Investments | 10,456 | 2,238 | 12,694 | 10,082 |
| Insurance Claims | 0 | 6,714 | ||
| Total income and endowments on all funds |
174,800 | 3,528 | 178,328 | 178,728 |
Page Number :15
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
3. Analysis of expenditure
| Unrestricted Restricted Funds Fund/s £ Other fundraising costs 3,769 0 |
Unrestricted Restricted Funds Fund/s £ Other fundraising costs 3,769 0 |
Unrestricted Restricted Funds Fund/s £ Other fundraising costs 3,769 0 |
Total Funds 2023 £ 3,769 |
Total Funds 2023 £ 3,769 |
Total Funds 2022 £ 2,830 |
|---|---|---|---|---|---|
| £ 3,769 |
|||||
| Cost of raising funds | 3,769 0 |
3,769 | 2,830 | ||
| Charitable grants and donations Mission & evangelism costs Diocesan parish share Clergy expenses Salaries and honoraria incl NI Upkeep of services Church running costs Church maintenance and repair Wedding & funeral fees & costs Upkeep of churchyard Parsonage costs Governance |
1,786 0 1,003 0 78,587 0 2,684 0 18,235 0 8,886 0 9,871 0 3,932 0 805 0 0 4,181 3,592 0 275 0 |
1,786 1,003 78,587 2,684 18,235 8,886 9,871 3,932 805 4,181 3,592 275 |
4,061 1,522 76,967 4,189 14,125 10,690 11,740 5,073 1,499 2,593 3,402 275 |
||
| Cost of charitable activities | 129,655 4,181 |
133,836 | 140,703 | ||
| Parish hub running costs Parish magazine costs |
21,660 0 13,401 0 |
21,660 13,401 |
21,457 12,606 |
||
| Cost of other trading activities | 35,061 0 |
35,061 | 35,562 | ||
| Depreciation | 6,065 0 |
6,065 | 6,065 | ||
| Total | 174,550 4,181 178,731 179,095 |
Page Number :16
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
4. Missionary and charitable giving
| Total Funds | Total Funds | Total Funds | Total Funds | |
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Church MissionSociety- Rehema | 648 | 480 | ||
| Donations of Bibles | 1286 | 1290 | ||
| Water Aid | 35 | 26 | ||
| AsylumSeekers Support | 83 | 2591 | ||
| CompassionUK | 336 | 336 | ||
| Tearfund | 686 | 680 | ||
| BereavementSupport | 85 | 0 | ||
| Othercharities | 250 | 180 | ||
| 3409 | 5583 |
5. Staff costs
| Unrestricted | Unrestricted | Restricted | Restricted | Total Funds | Total Funds | Total Funds | Total Funds | |
|---|---|---|---|---|---|---|---|---|
| Funds | Fund/s | 2023 | 2022 | |||||
| £ | £ | £ | £ | |||||
| Remuneration | ||||||||
| Wages, salaries, tax, NI and pension costs |
35,324 | 1,981 | 37,305 | 28,309 |
No person received remuneration in excess of £60,000.
6. Payments to PCC members
Mrs L Dawson received £238 in her role as verger. Mr N Cramp received £4,760 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 £3,060, water £532, travel and other miscellaneous expenses £2,684
-
Five PCC members received reimbursement for administrative, fundraising and maintenance expenses amounting in total to £162
7. Transactions with related charities
- St John’s Sunshine Pre School is a separate charity, a related party to this PCC. During 2023 £8,118(2022 £9,080) 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.
Page Number :17
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
8. Governance
| 8. Governance | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Fund/s |
Endowed Fund/s |
Total Funds 2023 |
Total Funds 2022 |
|||||
| Independent Examination | £ 275 |
£ | £ | £ 275 |
£ 275 |
||||
| Total | 275 | 0 | 0 | 275 |
9. Transfers between funds
| Unrestricted Funds |
Unrestricted Funds |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2023 |
Total Funds 2023 |
Total Fund s 2022 |
|
|---|---|---|---|---|---|---|---|---|---|
| Transfer for churchyard expenses | £ (2,098) |
£ 2,098 |
£ | £ 0 |
£ 0 |
||||
| Total | (2,098) | 2,098 | 0 | 0 |
10. Fixed assets - Investments
| Unrestricted Fund |
Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2023 |
|
|---|---|---|---|---|---|---|---|
| Market value 1 January 2023 Disposals at carrying value Purchases at cost Net gains and revaluation |
£ | £ | £ 89,619 8,404 |
£ 89,619 8,404 |
|||
| Market value 31 December 2023 | 98,023 | 98,023 |
Page Number :18
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
11. Tangible fixed assets
| Freehold land and buildings |
Audio visual equipment |
Hub Air Conditioning |
Total fxed assets |
|
|---|---|---|---|---|
| Cost or valuation At 1 January 2023 Additions : Hub Air Conditioning Disposals Revaluation |
£ 588,777 |
£ 24,261 |
0 11,576 |
£ 613,038 |
| At 31 December 2023 | 588,777 | 24,261 | 11,576 | 624,614 |
| Charge for impairment At 1 January 2023 Charge for Impairment Disposals Revaluation |
- - - - |
12,131 6,065 |
- | |
| At 31 December 2023 | - | 18,196 | 0 | 18,196 |
| Net book amounts At 31 December 2023 |
588,777 | 6,065 | 11,576 | 606,418 |
| At 31 December 2022 | 588,777 | 12,131 | 0 | 600,908 |
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.
Page Number :19
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
12. Net assets by fund
| Unrestricted | Unrestricted | Restricted | Restricted | Endowed | Endowed | Total Funds | Total Funds | Total Funds | Total Funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Fund/s | Fund/s | 2023 | 2022 | ||||||
| £ | £ | £ | £ | £ | ||||||
| Fixed assetsforchurchuse | 427,953 | 178,465 | 606,418 | 600,907 | ||||||
| Investmentfxed assets | 98,023 | 98,023 | 89,619 | |||||||
| Current assets (except cash) | 7,971 | 612 | 8,583 | 9,521 | ||||||
| Cash, at bankand ondeposit | 21,356 | 51,129 | 72,484 | 77,969 | ||||||
| Currentliabilities | -5,176 | -471 | -5,647 | -6,155 | ||||||
| Long term liabilities | ||||||||||
| 452,104 | 229,735 | 98,023 | 779,861 | 771,862 |
13. Debtors
| 13. Debtors | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowed | Total Funds | Total Funds | ||||||
| Funds | Fund/s | Fund/s | 2023 | 2022 | ||||||
| £ | £ | £ | £ | £ | ||||||
| OctopusDepositsrefundable | 3,264 | 3,264 | ||||||||
| Incometax recoverable | 1,648 | 1,648 | 4,402 | |||||||
| HubRents due | 194 | 194 | 1,390 | |||||||
| Hubrecharges due | 1,366 | 1,366 | ||||||||
| MagazineAdvert FeesDue | 489 | 489 | 1,889 | |||||||
| Interest Income | 616 | 616 | ||||||||
| ChristmasPeriodIncome | 1,005 | 1,005 | 1,839 | |||||||
| 8,582 | 0 | 0 | 8,582 | 9,520 |
14. Creditors: amounts falling due within one year
| **Unrestricted ** | **Unrestricted ** | Restricted | Restricted | **Endowed ** | **Endowed ** | **Total Funds ** | **Total Funds ** | Total Funds | Total Funds | |
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Fund/s | Fund/s | 2023 | 2022 | ||||||
| £ | £ | £ | £ | £ | ||||||
| Prepaymentsfor Weddings andFunerals | 728 | 728 | 2,471 | |||||||
| HubDepositsheld | 2,600 | 2,600 | 3,684 | |||||||
| CVSG | 32 | 32 | ||||||||
| Diocesan FeesDue | 461 | 461 | ||||||||
| Sundry Creditors | 1,816 | 10 | 1,826 | |||||||
| 5,144 | 493 | 0 | 5,647 | 6,155 |
Page Number :20
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
15. 2022 Comparatives for the statement of financial activities
| Unrestricted Fund |
Restricted Fund/s |
Restricted Fund/s |
Endowed Fund/s |
Endowed Fund/s |
Total Funds 2022 |
|
|---|---|---|---|---|---|---|
| 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 |
||
| Total income | 174,837 | 3,891 | 0 | 178,728 | ||
| 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 |
|||
| Total expenditure | 176,502 | 2,593 | 0 | 179,095 | ||
| Net gains (or losses) on investments | (11,917) | (11,917) | ||||
| Net income or (net expenditure) | (1,665) | 1,298 | (11,917) | (12,284) | ||
| Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fxed assets Other gains/(losses) Reconciliation of funds: |
(638) | 638 | 0 | 0 | ||
| Net movement in funds | (2,303) | 1,936 | (11,917) | (12,284) | ||
| Total funds brought forward | 469,393 | 213,216 | 101,536 | 784,145 | ||
| Total funds carried forward | 467,090 | 215,152 | 89,619 | 771,861 |
Page Number :21
The Parochial Church Council of St John the Evangelist, Copthorne Notes to the Accounts
16. Statement of funds
Fund income and expenditure and final balances are as follows:
| Balances 1st January 2023 |
Income | Expenditure | Transfers/ Revaluation |
Balances 31st December 2023 |
|
|---|---|---|---|---|---|
| Faith Arnold trust Payne grave fund Churchyard trust |
£ 48,926 300 40,393 |
£ | £ | £ 4,603 3,801 |
£ 53,529 300 44,194 |
| Total of all endowed funds |
89,619 | 8,404 | 98,023 | ||
| Fabric fund Annex fund Building fund Churchyard fund |
5,607 51,680 157,865 0 |
1,335 90 20 2,083 |
(4,181) | 2,098 | 6,943 51,745 157,910 0 |
| Total of all restricted funds |
215,152 | 3,528 | (4,181) | 2,098 | 216,598 |
| General fund Hub Fund Designated building fund Legacy fund |
53,606 0 410,312 4,874 |
122,097 50,820 1,883 |
(152,491) (22,060) |
13,384 (17,184) |
36,596 11,576 412,195 4,874 |
| Total of all unrestricted funds |
467,090 | 180,873 | (186,102) | (2,098 | 465,241 |
| Total funds | 771,861 | 178,328 | 178,732 | 8,404 | 779,861 |
Note: a Transfer of £1,703 was made from the General Fund to the Hub Fund on 1[st] January 2023.
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.
Page Number :22