## **ST JOHN'S UNITED REFORMED CHURCH CHARITY**
**Charity Registration Number: 1179741**
**Trustees' Report and Unaudited Accounts**
**Year Ended 31 December 2022**
**ST JOHN'S UNITED REFORMED CHURCH CHARITY**
**Statement of Financial Activities For the year ended 31 December 2022 Legal and Administrative Information**
|**Trustees:**||
|---|---|
||Ian Buchanan|
||Alison Ensor|
||Lilian Evans|
||The Revd James Fields|
||Iain Steel|
||Alistair Todd|
||Lorna Todd|
||Dorothy Walton (died July 2022)|
||Sheila Wheeler|
||Dr John Wise|
|**Charity Number:**|1179741|
|**Principal Address:**|St John’s URC|
||Hallowell Road|
||Northwood|
||HA6 1 DN|
|**Bank:**|Barclays Bank|
||54 High Street|
||Ruislip|
||Middlesex|
||HA4 7AT|
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**ST JOHN'S UNITED REFORMED CHURCH CHARITY**
## **Statement of Financial Activities For the year ended 31 December 2022**
## **Trustees Annual Report Year Ended 31 December 2022**
## **Objectives and Activities**
The object of the charity is the advancement of the Christian faith for the benefit of the public in accordance with the scheme of union of the United Reformed Church.
The charity offers regular Church services which are open to all. These services are held at St John’s United Reformed Church in Northwood and occasionally at St Martin’s United Reformed Church in South Oxhey. Church members are invited to join House Groups to further study and understand the Christian faith.
The Church buildings at both St John’s and St Martin’s are available for hire by the community and the Board of Trustees are responsible for maintaining the fabric of these buildings.
## **Achievements and Performance**
During 2022 the St. John’s elders held five meetings. Most members attended in person, with a minority of elders attending on-line. At these meetings reports were received on arrangements for worship, property maintenance, finance, and pastoral care of the congregation.
During the year St John’s:
- Worked with the congregation at Eastcote/Northwood Hills URC, to arrange, prepare and deliver weekly joint services.
- Initiated discussions with Eastcote/Northwood Hills URC on the future relationship between the two congregations
- Continued to support the work of Community Learning Partnership, based at St Martin’s South Oxhey
- Successfully completed the project to upgrade the lighting in the sanctuary
- Agreed the sale of the Church Halls to Iron Aid Foundation and commenced work in the sanctuary and Well kitchen to relocate storage and facilities in preparation for the sale of the Halls
- Secured a second and final compensation from Congregational Insurance for loss of income during 2021
- Undertook repairs to the exterior of Tara and the clearance of drains in the church garden to prevent further flooding of the Halls
- Contributed to meetings of the Metropolitan North Local Area Group of URC congregations
## **Financial review**
Income from offerings fell further in 2022, dropping from £19,423 in 2021 to £15,329 in 2022. This was due in part to a continuing slow recovery in church attendance from Covid restrictions. The trustees are grateful for those who continue to give to the church. However income from property lettings showed an increase from £53,263 to £72,959. A successful
2
## **ST JOHN'S UNITED REFORMED CHURCH CHARITY**
## **Statement of Financial Activities**
## **For the year ended 31 December 2022**
insurance claim for loss of income in 2021 due to the Covid closure resulted in a final compensation payment of £18,000.
St John’s and St Martin’s continued to make contributions to the central URC’s Ministry & Mission fund and in 2022 this totalled £32,523, for the 2 churches, down from £47,166 in 2021 , reflecting significantly reduced income in 2020. Church running costs and repairs and maintenance costs both increased significantly compared with 2021.
There was an overall surplus of £3,196 on unrestricted funds and a deficit of £9,028 on restricted funds for the year with total reserves decreasing from £73,989 to £68,157.
## **Reserves policy**
The trustees review the charity’s unrestricted reserves on an annual basis and aim to maintain 6 months of unrestricted fund expenditure. As at 31 December 2022 the unrestricted reserves amounted to £59,031
## **Structure, governance and management**
The elders of St John’s United Reformed Church serve as trustees of the charity and they oversee the activities of the church in accordance with the provisions of The Structure of the United Reformed Church determined by General Assembly of the United Reformed Church and supplemented by the rules of St John’s Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 29 April 2018. The trustees are responsible for the financial administration of the Church and the care and maintenance of Church premises and the manses. The trustees meet 6 times a year.
## **Conclusion**
The Trustees approved this Report on 19 October 2023
Signed on behalf of the Trustees
Dr John Wise Chair
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## **ST JOHN'S UNITED REFORMED CHURCH CHARITY**
## **Statement of Financial Activities For the year ended 31 December 2022**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF ST JOHN’S UNITED REFORMED CHURCH**
I report to the trustees on my examination of the financial statements of St John’s United Reformed Church (“the Trust”) for the year ended 31 December 2022.
## **Responsibilities and basis of report**
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:
- accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements 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.
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 financial statements to be reached.
Name: John Samson Chartered Accountant (South Africa) Date: 19 October 2023
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|**ST JOHN'S UNITED REFORMED CHURCH CHARITY**
**Notes to the financials**
**For the year ended 31 December 2022**
**Notes Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
**Income**
Offerings
15,329
-
15,329
Grants Received
-
-
-
Donations
6,479
-
6,479
Gift Aid reclaimed
5,077
-
5,077
Legacies
10,500
-
10,500
Property lettings
3
72,959
-
72,959
Synod contributions to
property costs
7,533
-
7,533
Investment income
2,458
17
2,475
Insurance claim
18,200
-
18,200
Synod loan receipts
20,000
-
20,000
Other
505
100
605
**TOTAL INCOME**
**159,040**
**117**
**159,157**
**Expenses**
Contributions to Central URC
Funds
32,523
-
32,523
Ministry & Worship
9,784
-
9,784
Programme costs
-
9,132
9,132
Church administration
4
19,811
-
19,811
Church running costs
5
26,287
-
26,287
Church building costs
38,645
-
38,645
Manse building costs
16,435
-
16,435
Insurance
9,867
-
9,867
Other
2,492
13
2,505
**TOTAL EXPENSES**
**155,844**
**9,145**
**164,989**
**Deficit for the year**
**3,196**
**(9,028)**
**(5,832)**
Fund balances at 1 January
55,835
18,154
73,989
**Fund balances 31 December**
**59,031**
**9,126**
**68,157**|**ST JOHN'S UNITED REFORMED CHURCH CHARITY**
**Notes to the financials**
**For the year ended 31 December 2022**
**Notes Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
**Income**
Offerings
15,329
-
15,329
Grants Received
-
-
-
Donations
6,479
-
6,479
Gift Aid reclaimed
5,077
-
5,077
Legacies
10,500
-
10,500
Property lettings
3
72,959
-
72,959
Synod contributions to
property costs
7,533
-
7,533
Investment income
2,458
17
2,475
Insurance claim
18,200
-
18,200
Synod loan receipts
20,000
-
20,000
Other
505
100
605
**TOTAL INCOME**
**159,040**
**117**
**159,157**
**Expenses**
Contributions to Central URC
Funds
32,523
-
32,523
Ministry & Worship
9,784
-
9,784
Programme costs
-
9,132
9,132
Church administration
4
19,811
-
19,811
Church running costs
5
26,287
-
26,287
Church building costs
38,645
-
38,645
Manse building costs
16,435
-
16,435
Insurance
9,867
-
9,867
Other
2,492
13
2,505
**TOTAL EXPENSES**
**155,844**
**9,145**
**164,989**
**Deficit for the year**
**3,196**
**(9,028)**
**(5,832)**
Fund balances at 1 January
55,835
18,154
73,989
**Fund balances 31 December**
**59,031**
**9,126**
**68,157**|**2021 Total**
**Funds**
**£**
19,423
8,000
379
5,110
-
53,263
4,817
2,139
12,000
-
-|
|---|---|---|
|||**105,131**|
|||47,166
7,629
9,572
15,935
19,031
13,447
6,507
9,495
378|
|||**129,160**|
|||**(24,029)**
98,018|
||**59,031**
**9,126**
**68,157**|**73,989**|
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## **ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022**
|**MONETARY ASSETS**
Bank Current account
Deposit accounts
**Total monetary assets**
**OTHER ASSETS**
Gift Aid recoverable
Investments at market value
**LIABILITIES**
Synod Loan|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
25,340
7,400
32,740
33,691
1,726
35,417
59,031
9,126
68,157
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
3,756
-
3756
71,706
-
71,706
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
20,000
20,000|**2021 Total**
**Funds**
**£**
38,048
35,941|
|---|---|---|
|||73,989|
|||**2021 Total**
**Funds**
**£**
5,077
81,024
**2021 Total**
**Funds**
**£**
-|
Approved by the trustees on 19 October 2023 and signed on their behalf by:
Dr John Wise Church Secretary
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**ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022**
## 1. **Accounting policies**
The financial statements have been prepared in accordance with the Charities Act 1993 Section 42(3), using the Receipts and Payments basis available to small charities, and the United Reformed Church guidance.
## 2. **Fund accounting**
**Unrestricted Funds** may be used by the church for any of its ordinary purposes. **Designated Funds** represent unrestricted funds set aside by the church for specific designated purposes; they can be transferred back into general funds at the church's decision.
**Restricted Funds** represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds. The following were restricted funds:
|**Restricted funds:**
**Fund name**
St John’s Friends
Benevolent Fund
Community Enhancement Fund
**Total**|**Balance**
**b/fwd**
**Receipts**
**in the**
**year**
**Payments**
**in the**
**year**
**Transfers**
**between**
**funds**
**Balance**
**c/fwd**
**£**
**£**
**£**
**£**
**£**
909
-
-
-
909
1,709
17
-
-
1,726
15,536
100
9,145
-
6,491|
|---|---|
||18,154
117
9,145
-
9,126|
## **3. Property Income**
|Playgroup rents
Halls & other rental income|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
21,000
-
21,000
51,959
-
51,959
72,959
-
72,959|**2021 Total**
**Funds**
**£**
21,000
32,263|
|---|---|---|
|||53,263|
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## **ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials For the year ended 31 December 2022**
## **4. Administration Costs**
|Wages
Telephone
Stationery & photocopier
Purchase of equipment|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
16,603
-
16,603
2,250
-
2,250
277
-
277
681
-
681
19,811
-
19,811|**2021 Total**
**Funds**
**£**
12,902
1,350
664
681|
|---|---|---|
|||15,935|
## **5. Church running costs**
|Utilities
Cleaning
Caretaker|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022 Total**
**Funds**
**£**
**£**
**£**
15,120
-
15,120
10,887
-
10,887
280
-
280
26,287
-
26,287|**2021 Total**
**Funds**
**£**
12,161
6,551
319|
|---|---|---|
|||19,031|
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