OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST JOHN THE DIVINE WITH ST JAMES THE APOSTLE KENNINGTON

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

(Registered charity no. 1164999)

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

Report and Accounts

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2024

CONTENTS

Page
Legal and administrative information 1
Board of Trustees' report 2
Independent Examiner's Report 5
Statement Of Financial Activities 6
Balance Sheet 7
Notes to the financial statements 8

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS For the year ended 31 December 2024

Chair Canon Mark Williams **Trustees *** Fr Alan Paterson (Clergy) Fr Charlie Bell (Clergy) Mthr Annie Wanjohi (Clergy) Rebecca Chapman (General synod) Dr Harrison Carter (PCC secretary and deanery synod) Dr Emmanuel Adesioye (Deanery synod) Samson Ogunbanjo (Deanery synod) Nick Hodgson (Deanery synod) Linda Phillips (Deanery synod) Laura Haupt (Director of Ops) Peter Truesdale (Churchwarden) Kelechi Ezeogu (Churchwarded) Elaine Reid-Hamilton Margaret Grocia Nathan Beesley Emily Cooper Timi Lijadu Linda Kesse Mark Dickinson Jeremy Martin Anna Caldwell Veronica Espinosa Federica Paoli Jonny Tudor

Trustees include:

Licenced Clergy of the Parish Churchwardens elected for the year at the annual Vestry Meeting

Members of the Deanery Synod elected for the triennium by the Annual Parochial Church Meeting Members of the Diocesan Synod of the Electoral Roll of the Parish Members of the General Synod on the Electoral Roll of the Parish Elected by the Annual Parochial Church Meeting

Charity reg. no. 1164999 Registered office 92 Vassall Road London SW9 6JA Independent Examiner Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD

1

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

REPORT OF THE COUNCIL For the year ended 31 December 2024

The Council present their annual report for the year ended 2024 under the Charities Act 2011, together with the financial statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities Statement of Recommended Practice (FRS 102).

Structure, Governance and Management

Organisation

The Parochial Church Council of St John the Divine with St James the Apostle Kennington registered as a charity with the Charities Commission in England and Wales on 30th December 2015. The registered charity number is 1164999.

The Church is governed by the Parochial Church Council.

Members of the Council are:

Ex Officio: All Licenced Clergy of the Parish (Four) Churchwardens elected for the year at the annual Vestry Meeting (Two) Members of Deanery Synod elected for the triennium by the Annual Parochial Church Meeting (Five) Members of the Diocesan Synod on the Electoral Roll of the Parish (None) Members of General Synod on the Electoral Roll of the Parish (One)

Elected members

Twelve other members proposed and elected by the Annual Parochial Church Meeting.

The Parochial Church Council has appointed a Treasurer and Secretary from its number. The Treasurer for 2022 was Mr Mark Dickinson and the Secretary, Mr Harrison Carter. The Incumbent is the Chairman of the Council. The Council reserves the right to co-opt members who might have a particular contribution to make.

The Council meets six times a year, and delegates some business to Finance, Pastoral, Social and Buildings subcommittees. The standing Committee of the Council comprises the Incumbent, Treasurer, Secretary and Churchwardens, and meets as necessary.

Risk policy

The Council has examined the major strategic, business, and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Objectives and activities

The objects of the Council are the furtherance of the mission and ministry of the Church of England in the Benefice of St John the Divine with St James the Apostle, Kennington, including within the Parish schools, St John the Divine Primary School, and Saint Gabriel's College.

The Council has paid due regard to guidance issued by the Charities Commission the charity in deciding what activities the charity should undertake.

2

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

REPORT OF THE COUNCIL For the year ended 31 December 2024

Achievements and performance

In 2024 the PCC has continued to extend its work with children and young people, most notably through music, but also incorporating the Parish schools and the ‘Divine Youth Club’. The latter regularly attracted over 70 children each week during term-time, largely from Saint Gabriel’s College, the parish secondary school. The choirs have flourished, and new choristers have been recruited to all choirs, youth choirs have also been working with adult choir to sing together for both services and concerts. The annual Cambridge summer residential for the children’s choirs continued. Parish groups have continued, working with people of all ages – including a walking group, a poetry group, and an Advent course. Involvement with Citizens UK, a community organising network, has continued to be a vehicle to improve community institutions locally. The Robes project for homeless people, has been supported by the church. The parish also continued a mission to Latin American community, producing bilingual mass booklets in Spanish and Portuguese for the English mass, hosting Latin American events, including a social knitting group in the church hall. Monthly Spanish and Portuguese masses commenced in 2022 attracting a sustainable level of adherents. The parish continued in its mission of hospitality hosting several community events during the year, including, the Nativity of the Blessed Virgin Mary, and a Christmas Party for the Latin American community.

Financial Review

The value of the parish’s net assets decreased to £229,122 by December 2024 (from £295,183 in 2023) This reflected significant organ expenditure, which will continue into 2025 and 2026 Work will be needed in future years to raise the parish’s income, so that its activities are financially sustainable.

Total income was £369,463 in 2024 (£321,079 in 2023). Expenditure increased to £439,224 (£358,732 in 2023). A new Director of Operations was onboarded, although funded by the Diocese. Expenditure on property maintenance in was £84,687, (£44,335 in 2023) due to exceptional items including significant roof repairs. There was no expenditure on the Community Centre development project in 2024. £25,000 legacy income was received. Zero investments were purchased in 2024, and £30,000 investments were sold, market value of the remaining assets declined £21,300. The large deficit for 2024 is largely accounted for by initial organ expenditure and exceptional roof repairs.

Reserves policy

It is the policy of the charity to maintain liquid unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to emergency applications for grants which arise from time to time. Unrestricted funds were maintained at this level throughout the year.

Plans for future periods

With the encouragement of the Diocese of Southwark, the Parish continues to work towards the development of a new community centre and associated accommodation, and an organ project. With the disruption in activity because of the pandemic, significant outreach work is envisaged in the short to medium term. We have had an additional pastoral assistant in a scheme working with the Society of the Sacred Mission. Opportunities for greater collaboration across the range of music at the church will also be developed.

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. The trustees have considered the requirement that the Charity's activities always continue to be for the public benefit.

3

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

REPORT OF THE COUNCIL For the year ended 31 December 2024

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 17 June 2025. and signed on their behalf by:

…………………………………………………………………………………………..

Mr Mark Dickinson Trustee

4

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF ST. JOHN THE DIVINE, KENNINGTON (SJDK) FOR THE YEAR ENDED 31 DECEMBER 2024

I report to the charity trustees on my examination of the financial statements of St. John the Divine, Kennington (SJDK) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the St. John the Divine, Kennington (SJDK) you are responsible for the preparation of the accounts in accordance with the requirements ofthe Charities Act 2011 (‘the 2011 Act’). You are satisfied that the accounts are not required by charity law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the St. John the Divine, Kennington (SJDK) are not required to be audited under charity law and are eligible for independent examination, I report in respect of my examination of the accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followedthe Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the 2011 Act; or

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

  3. the accounts do not comply with the accounting requirements of concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shoaib Arshad ACA, FCCA

Knox Cropper LLP

Chartered Accountants 65 Leadenhall Street, London EC3A 2AD

20 June 2025

5

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) For the year ended 31 December 2024

Unrestricted
Funds
Note
2024
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
159,328
Other trading activities
3
118,360
Investments
4
3,371
TOTAL
281,059
EXPENDITURE ON:
Charitable activities
338,368
TOTAL EXPENDITURE
5
338,368
(57,309)
3,700
(53,609)
Transfer between funds
15
(4,608)
NET MOVEMENT IN FUNDS
(58,217)
RECONCILIATION OF FUNDS:
TOTAL FUNDS AT 1 JANUARY 2024
194,027
TOTAL FUNDS AT 31 DECEMBER 2024
135,810
£
Net expenditure before gains and
losses on investments
Net gains on investments
Net expenditure
Restricted
Funds
2024
£
88,404
-
-
88,404
100,856
100,856
(12,452)
-
(12,452)
4,608
(7,844)
101,156
93,312
**£ **
Total
Funds
2024
£
247,732
118,360
3,371
Total
Funds
2023
£
199,433
117,232
4,414
369,463 321,079
439,224 358,732
439,224 358,732
(69,761)
3,700
(37,653)
11,523
(66,061)
-
(26,130)
-
(66,061)
295,183
(26,130)
321,313
229,122
**£ **
295,183
_£ _

6

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

BALANCE SHEET As at 31 December 2024

Notes
Charity
2024
£
FIXED ASSETS
Tangible assets
11
#REF!
Investments
12
#REF!
#REF!
CURRENT ASSETS
Debtors
13
18,000
Cash at bank and in hand
32,901
50,901
CREDITORS: amounts falling due
within one year
14
(4,493)
NET CURRENT ASSETS
46,408
TOTAL ASSETS LESS CURRENT
LIABILITIES
#REF!
TOTAL NET ASSETS
#REF!
#REF!
FUNDS
Unrestricted funds:
General fund
15
135,810
135,810
Restricted funds
15
93,312
229,122
**£ **
Group
Charity
2024
2023
£
£
95,200
-
87,515
#REF!
182,715
#REF!
18,000
#REF!
32,901
-
50,901
#REF!
(4,494)
#REF!
46,407
#REF!
229,122
#REF!
229,122
£
#REF!
135,810
194,027
135,810
194,027
93,312
101,156
229,122
£
295,183
_£ _
Group
2023
£
68,900
138,815
207,715
48,000
46,542
94,542
(7,074)
87,468
295,183
295,183
_£ _
194,027
194,027
101,156
295,183
_£ _

The financial statements have been prepared in accordance with the Financial Reporting Standard 102.

The financial statements were approved, and authorised for issue, by the Board of Trustees on 17 June 2025 and signed on their behalf by:-

MR MARK DICKINSON, Trustee

The annexed notes form part of these financial statements

7

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets. They have been prepared in accordance with applicable United Kingdom accounting standards, the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) and the Charities Act 2011. The presentational currency of the financial statements is Pound Sterling (£).

The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

Incoming resources

Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable, unless they relate to a specific future period, in which case they are deferred. All other incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Investment Income is recognised on an accruals basis.

Other income is included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources Expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Support costs, including governance costs, which cannot be directly attributed to particular activities, have been apportioned proportionately to the direct staff costs allocated to the activities. Governance costs include the costs of servicing Trustees' meetings, audit and strategic planning.

Investments

Investments are stated at market value at the balance sheet date. The statement of financial activities includes the net gains and losses arising on revaluations and disposals throughout the year.

All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and opening market value (purchase date if later). Unrealised gains and losses are calculated as the difference between the market value at the year end and opening market value (or purchase date if later).

8

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty are detailed in the above accounting policies, where applicable.

2. DONATIONS AND LEGACIES

Grants and donations
Other voluntary income
Unrestricted
Funds
2024
£
144,476
14,852
159,328
**£ **
Restricted
Funds
2024
£
88,404
-
88,404
**£ **
Total
Funds
2024
£
232,880
14,852
247,732
**£ **
Total
Funds
2023
£
190,339
9,094
199,433
_£ _

Comparative donations and legacies

Grants and donations
Other voluntary income
Unrestricted
Funds
2023
£
116,426
14,852
131,278
_£ _
Restricted
Funds
2023
£
73,913
-
73,913
_£ _
Total
Funds
2023
£
190,339
9,094
199,433
_£ _

9

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

2. DONATIONS AND LEGACIES (continued)

Analysis of the restricted grants and donations

Mission giving
Ministry costs
Children's choir
Organ studentship
Special projects
Restricted
Funds
2024
£
2,693
57,080
4,761
19,399
4,471
88,404
**£ **
Restricted
Funds
2023
£
1,703
48,220
19,920
3,500
570
73,913
_£ _

3. INCOME FROM OTHER TRADING ACTIVITIES

Unrestricted
Restricted
Funds
Funds
2024
2024
£
£
Rental income
118,360
-
118,360
£
Nil
£
Unrestricted
and Total
Funds
2024
£
118,360
118,360
**£ **
Unrestricted
and Total
Funds
2023
£
117,232
117,232
_£ _

4. INVESTMENT INCOME

Unrestricted
Restricted
Funds
Funds
2024
2024
£
£
Interest and dividends
3,371
-
3,371
£
Nil
£
Unrestricted
and Total
Funds
2024
£
3,371
3,371
**£ **
Unrestricted
and Total
Funds
2023
£
4,414
4,414
_£ _

10

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

5. RESOURCES EXPENDED

Staff costs
Direct Costs
£
£
Cost of charitable activities
2024
49,393
£
300,557
£
2023
42,769
£
226,121
£
Resources expended include:
Independent Examiner's fee
Depreciation
- on owned assets
6.
DIRECT COSTS
Parish support fund
Mission and Ministry
Property costs and repairs
Clergy housing and special projects
Mission giving
Organ Studentship
Children's Choirs
Music
Details of direct costs and support costs are given in notes 6 and 7.
Support
Costs
£
89,274
£
89,842
£
2024
1,920
-
2024
£
87,000
21,568
84,687
28,675
2,948
37,877
18,117
19,685
300,557
**£ **
Total 2024
£
439,224
**£ **
358,732
_£ _
2023
-
3,700
2023
£
78,822
28,751
44,335
33,054
-
9,330
17,486
14,343
226,121
£

7. SUPPORT COSTS

Professional Consultancy
General overheads
Light, heat, water
Insurance premiums
Depreciation
Independent Examiner's fee
Total
2024
£
28
22,084
38,976
20,886
3,700
1,920
89,274
**£ **
Total
2023
£
5,664
22,898
38,466
19,114
3,700
-
89,842
_£ _

11

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

8. STAFF NUMBERS AND COSTS

STAFF NUMBERS AND COSTS
Wages and salaries 2024
£
49,393
49,393
**£ **
2023
£
42,769
42,769
_£ _

No employee received remuneration of more than £60,000.

The key management personnel of the Charity are those persons having authority and responsibility for planning, directing and controlling the activities of the Charity, directly or indirectly, including any Trustee of the Charity. In addition to the Trustees, key management personnel includes the Principal Officers. Aggregate remuneration and benefits paid to key management personnel during the year amounted to £nil (2023 - £nil).

9. TRUSTEES REMUNERATION AND BENEFITS

During the year, no members of the Board of Trustees received any remuneration (2023 - £nil). Members of the Board of Trustees received reimbursement of travel and IT expenses amounting to £nil (2023 - £nil).

10. Taxation

St. John the Divine, Kennington (SJDK) is a registered charity and is potentially exempt from taxation in respect of income and capital gains received within the categories covered by Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to charitable purposes.

11. TANGIBLE FIXED ASSETS

Cost
At 1 January 2024 and 31 December 2024
Depreciation
At 1 January 2024 and 31 December 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Land and
buildings
£
10,000
800
-
800
9,200
£
9,200
_£ _
Piano and
Organ
£
100,000
14,000
-
14,000
86,000
£
86,000
_£ _
Total
£
110,000
14,800
-
14,800
95,200
**£ **
95,200
_£ _

12

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

12. INVESTMENTS

Market value
At 1 January 2024
Additions at costs
Sales proceeds from disposals
Losses on market value
At 31 December 2024
Investments at the year end
CBF Deposit
CBF Organ Scholarship
Martin Currie
RBS Shares
GSK
CBF Randall Bequest
JPM
13. DEBTORS
Charity
Group
2024
Due within one year
£
Prepayments
-
-
Other debtors
18,000
18,000
£
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Charity
Group
2024
£
Social security and other taxes
744
Accruals
3,600
4,493
**£ **
2024
£
138,815
-
(30,000)
(21,300)
87,515
£
15,869
17,003
-
319
3,535
50,789
-
87,515
£
Charity
2024
£
-
18,000
18,000
£
Charity
2024
£
744
3,601
4,494
**£ **
2023
£
221,068
-
(21,371)
(60,882)
138,815
_£ _
15,069
16,622
-
539
3,480
103,105
-
138,815
_£ _
Group
2023
£
30,000
18,000
48,000
_£ _
Group
2023
£
448
6,480
7,074
_£ _

13

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

15. STATEMENT OF FUNDS

Brought
Forward
£
RESTRICTED FUNDS
Organ Studentships
21,857
Organ fund
(3,680)
Other restricted funds
11,951
Ministry costs
77,624
Childrens Choirs
(6,596)
Mission Giving
-
Latin American Ministry
-
SDF
-
101,156
£
2024 SUMMARY OF FUNDS
General Funds
194,027
Restricted Funds
101,156
295,183
£
Comparative statement of funds
Brought
Forward
£
RESTRICTED FUNDS
Organ Studentships
24,007
Organ fund
-
Other restricted funds
9,678
Ministry costs
62,458
Childrens Choirs
(9,030)
87,113
£
2023 SUMMARY OF FUNDS
General Funds
234,200
Restricted Funds
87,113
321,313
_£ _
Incoming
Resources
£
-
19,399
4,471
57,080
4,761
2,693
-
-
88,404
£
281,059
88,404
369,463
£
Incoming
Resources
£
-
3,500
2,273
48,220
19,920
73,913
£
247,166
73,913
321,079
_£ _
Transfers and
Resources
investment
Expended gains/(losses)
£
£
-
-
(37,877)
(9,150)
(13,239)
(3,183)
(27,933)
-
(18,117)
19,952
(2,948)
3,183
(742)
-
-
(6,194)
(100,856)
£
4,608
£
(338,368)
(908)
(100,856)
4,608
(439,224)
£
3,700
£
Transfers and
Resources
investment
Expended gains/(losses)
£
£
-
(2,150)
(9,330)
2,150
-
-
(33,054)
-
(17,486)
-
(59,870)
£
Nil
£
(298,862)
11,523
(59,870)
-
(358,732)
£
11,523
_£ _
Carried
Forward
£
21,857
(31,308)
-
106,771
-
2,928
(742)
(6,194)
93,312
**£ **
135,810
93,312
229,122
**£ **
Carried
Forward
£
21,857
(3,680)
11,951
77,624
(6,596)
101,156
_£ _
194,027
101,156
295,183
_£ _

14

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Funds
2024
£
Tangible fixed assets
95,200
Fixed asset investments
(5,797)
Net current assets
46,407
135,810
£
Comparative analysis of net assets between funds
Unrestricted
Funds
2024
£
Tangible fixed assets
68,900
Fixed asset investments
37,659
Net current assets
87,468
194,027
_£ _
Restricted
Funds
2024
£
-
93,312
-
93,312
£
Restricted
Funds
2024
£
-
101,156
-
101,156
_£ _
Total
Funds
2024
£
95,200
87,515
46,407
229,122
**£ **
Total
Funds
2023
£
68,900
138,815
87,468
295,183
_£ _
Total
Funds
2023
£
68,900
138,815
87,468
295,183
_£ _

17. RELATED PARTIES

There are no related party transactions during the course of the current year.

15

ST. JOHN THE DIVINE, KENNINGTON (SJDK)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

18 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted d
Total
Unrestricted
Funds s
Funds
Funds
2024 4
2024
2023
£ £
£
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
247,732
125,520
Other trading activities
118,360
117,232
Investments
3,371
4,414
TOTAL
369,463
247,166
EXPENDITURE ON:
Charitable activities
#REF!
298,862
#REF!
(51,696)
#REF!
11,523
#REF!
(40,173)
Transfer between funds
3,700
-
#REF!
(40,173)
NET MOVEMENT IN FUNDS
#REF!
(40,173)
TOTAL FUNDS AT 31 DECEMBER 2022
295,184
234,200
TOTAL FUNDS AT 31 DECEMBER 2023
#REF!
194,027
£
Net expenditure before gains and
losses on investments
Net gains on investments
Net expenditure
Net outgoing resources before other
recognised gains and losses
Restricted
Funds
2023
£
73,913
-
-
Total
Funds
2023
£
199,433
117,232
4,414
73,913 321,079
59,870 358,732
14,043
-
(37,653)
11,523
14,043
-
(26,130)
-
14,043 (26,130)
14,043
87,113
(26,130)
321,313
101,156
_£ _
295,183
_£ _

16