## **ST JOHN'S UNITED REFORMED CHURCH CHARITY** **Charity Registration Number: 1179741** **Trustees' Report and Unaudited Accounts** **Year Ended 31 December 2023** 1 **ST JOHN'S UNITED REFORMED CHURCH CHARITY** ## **Legal and Administrative Information** ## **Trustees:** Ian Buchanan (resigned 14 May 2023) Alison Ensor Lilian Evans The Revd James Fields Iain Steel Alistair Todd Lorna Todd Sheila Wheeler Dr John Wise **Charity Number:** 1179741 **Principal Address:** St John’s URC Hallowell Road Northwood HA6 1 DN **Bank:** Barclays Bank Leicester LE87 2BB 1 **ST JOHN'S UNITED REFORMED CHURCH CHARITY** ## **Trustees Annual Report Year Ended 31 December 2023** ## **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 encouraged to undertake further study to enhance understanding of 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 2023 the St. John’s elders held five meetings. Elders attended all meetings in person. 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: - Completed the amalgamation of St John’s URC with Eastcote Northwood Hills URC, following the closure of the latter congregation - Completed the sale of the St John’s Church Halls to Iron Aid Foundation - Completed the sale of the Joel Street site following the amalgamation with Eastcote Northwood Hills URC - Initiated discussions with Seabrook Architects to draw up plans for the remodelling of the side chapel - Completed the replacement of windows in the manse and repairs to the church roof - Repaid a £20,000 loan from Thames North Synod - Continued to support the work of Community Learning Partnership, based at St Martin’s South Oxhey - Contributed to meetings of the Metropolitan North Local Area Group of URC congregations ## **Financial review** Income from offerings rose slightly from £15,329 in 2022 to £16,678 in 2023, following the amalgamation with Eastcote Northwood Hills URC. The trustees are grateful for those who continue to give to the church. However income from property lettings showed a significant increase from £72,959 to £106,818, due to income from properties formerly owned by Eastcote Northwood Hills URC. St John’s and St Martin’s continued to make contributions to the central URC’s Ministry & Mission fund and in 2023 this totaled £74,174 for the 2 churches, including maintaining the commitment for April to December from Eastcote Northwood Hills URC, compared with £32,523 in 2022. 2 ## **ST JOHN'S UNITED REFORMED CHURCH CHARITY** Church running costs and repairs and maintenance costs both increased significantly compared with 2022. There was a deficit of £33,401 on unrestricted funds and a deficit of £6,397 on restricted funds giving an overall deficit of £39,798 with total reserves decreasing from £68,157 to £28,359. This was partly also due to the repayment of the Synod loan taken in the previous year. ## **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 2023 the unrestricted reserves amounted to £25,629. ## **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 5 or 6 times a year. ## **Conclusion** The Trustees approved this Report on 22September 2024 Signed on behalf of the Trustees Dr John Wise Chair 3 **ST JOHN'S UNITED REFORMED CHURCH CHARITY** ## **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. John Samson Date: 25 September 2024 4 ST JOHN'S UNITED REFORMED CHURCH Income and Expenditure For the year ended 31 December 2023 |**Note**
**Income**
Offerings
Grants Received
Donations
Gift Aidreclaimed
Legacies
Property Lettings
3
Synod Contribution
to property costs
Investment Income
Insurance Claim
Synod Loan receipts
Synod drawdown
Other
**TOTALINCOME**
**Expenses**
Contributions to Central
URC Funds
Ministry & Worship
Programme Costs
Church Administration
4
Church running costs
5
Church building costs
Manse building costs
Insurance
Synod Loan repayment
Other
6
**TOTAL EXPENSES**
Deficit for
the year
Fund balances as at
1 January 2023
Fund balances as at
31 December 2023|**Unrestricted**
**Funds**
£
16,678
-
14,799
3,756
2,000
106,818
33,946
21,787
1,622
64,950
0
266,355
74,174
11,517
22,800
37,872
46,216
59,241
11,754
20,000
16,185
299,757
-33,401
59,031|**Unrestricted**
**Funds**
£
16,678
-
14,799
3,756
2,000
106,818
33,946
21,787
1,622
64,950
0
266,355
74,174
11,517
22,800
37,872
46,216
59,241
11,754
20,000
16,185
299,757
-33,401
59,031|**Restricted**
**Funds**
£
75
75|**2023**
**Total**
**Funds**
£
16,678
0
14,799
3,756
2,000
106,818
33,946
21,863
1,622
0
64,950
0
266,431
74,174
11,517
6,472
22,800
37,872
46,216
59,241
11,754
20,000
16,185
306,229
-39,798
68,157|**2022 Total**
**Funds**
£
15,329
6,479
5,077
10,500
72,959
7,533
2,475
18,200
20,000
605
159,157
32,523
9,784
9,132
19,811
26,287
38,645
16,435
9,867
2,505
164,989
(5,832)
73,989
68,157| |---|---|---|---|---|---| ||||6,472
6,472
-6,397
9,126||| |||25,630|2,729|28,359|| 5 ## ST JOHN'S UNITED REFORMED CHURCH CHARITY Assets Liabilities For the year ended 31 December 2023 |MONETARY ASSETS
Bank Current Account
Deposit Accounts
Total monetary assets
OTHER ASSETS
Gift Aid recoverable
Investments at
market value
LIABILITIES
Synod Loan|**Unrestricted**
**Funds**
20,208
5,422
25,630
4,172
60,434
64,606
0|**Restricted**
**Funds**
928
1,801
2,730
0
0
0|**2023**
**Total**
**Funds**
21,136
7,223
28,359
4,172
60,434
64,606
0|**2022**
**Total**
**Funds**
32,740
35,417
68,157
3,756
71,706
75,462
20,000| |---|---|---|---|---| Approved by the Trustees on 22 October 2024 and signed on their behalf Dr John Wise Church Secretary 6 ST JOHN'S UNITED REFORMED CHURCH CHARITY Notes to the financials ## **1 Accounting Policies** For the year ended 31 December 2023 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 discretion. 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: |||||||||**Transfers**|**Transfers**|||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||**Balance**|||**Receipts**||**Payments**|**between**||**Balance**||| ||**Fund name**|**b/fwd**|||**in the**||**in the year**|**funds**||**C/Fwd**||| ||||||**year**|||||||| ||||**£**|||**£**|**£**||**£**|**£**||| ||St John's|||||||||||| ||Friends|||909|-||-|-|||909|| ||Benevolent|||||||||||| ||Fund|||1,726||75||||1,801||| ||Community|||||||||||| ||Enhancement|||||||||||| ||Fund|||6,491|||6,472|||||19| ||Total|||9,126||75|6,472||0|2,729||| ||**Property**|**Unrestricted**|||**Restricted**||**2023 Total**|**2022 Total**||||| |3|**Income**|**Funds**|||**Funds**||**Funds**|**Funds**||||| ||||**£**|||**£**|**£**||**£**|||| ||Playgroup Rents||21,522|||-|21,522||21000|||| ||Halls & other|||||||||||| ||rental Income||85,296|||-|85,296||51959|||| ||||106,818|||-|106,818||72959|||| 7 ## ST JOHN'S UNITED REFORMED CHURCH CHARITY ## Notes to the financials ## **4 Administration Costs** Forthe year ended31 December 2023 |Wages
Telephone
Stationery &
Photocopier
Equipment
Purchases|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**2023 Total**
**Funds**
**£**
**2022**
**Total**
**Funds**
**£**
19,298
19,298
16603
1,152
-
1,152
2250
2,349
2,349
277
681| |---|---| ||22,800
-
22,800
19,130| ## 5 **Running Costs** |Utilities
Cleaning
Caretaker
Other|**2022**
**Unrestricted**
**Restricted**
**2023 Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
26,865
26,865
15,120
10,416
10,416
10,887
166
166
280
425
425
37,872
0
37,872
26,287| |---|---| ## 6 **Other Costs** |Eastcote &
Northwood
Hills URC
Legal Fees
OMTLunch
Coffee Machine
Loan Interest
Donations|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2023 Total**
**Funds**
**2022**
**Total Funds**
**£**
**£**
**£**
**£**
3,226
3,226
1,597
1,597
1,991
1,991
7,878
7,878
711
711
782
782
16,186
16,186
0| |---|---| 8