**St John the Evangelist** Bromley www.saintjohnsbromley.com
## **Annual Report**
## **and**
## **Financial Statements**
## **of the**
## **Parochial Church Council**
## **For the year ended 31 December 2020**
## **Incumbent:**
The Reverend Andrew McClellan The Vicarage 9, Orchard Road Bromley BR1 2PR
## **Bank:**
NatWest Bromley Branch 143 High Street Bromley BR1 1JH
## **Independent Examiner**
Simon Kirk FCCA Aslan House 10 Kinnaird Avenue BR1 4HG
Tel: 020 8460 1844 Email: vicar@saintjohnsbromley.com Registered Charity Number 1186819
## **St John the Evangelist** Bromley
## **St John the Evangelist Church, Park Road, Bromley Annual Report for 2020**
St John the Evangelist Church is situated in Park Road, Bromley.
The Parochial Church Council (PCC) is a charity is registered with the Charity Commission.
## Membership of the St John’s Parochial Church Council (PCC)
PCC members who have served since 1 January 2020 until the date of this report are:
_PCC Chairman (Vicar of St John’s)_
The Revd Andrew McClellan
_Curate_ The Revd Daniel Whiffin _Church Wardens_ Mr Ray Sims Mrs Elizabeth Bostock
_Representatives on the Deanery Synod_ Mrs Janet Alldread (until 18 October 2020) Mr Edward Mason (from 18 October 2020) Mr Jonathan King (until 18 October 2020) Mr Tomi Odukomaiya (from 18 October 2020)
_Elected Members_ Mrs Lesley Pyle (Co-Treasurer) Mrs Fiona Bentley (Secretary) Mrs Janet Alldread Mr Keith Buckley Mrs Alison Dixon Mr Nicholas Hill (until 13 December 2020) Mrs Tina Hill Mrs Celia Tucker Mrs Sandra Stepanyenko Mrs Doris Sweet Mrs Moira Morgan Mrs Linda Nash
The method of appointment of PCC members is set out in the Church Representation Rules. All who attend St John’s Church regularly – whether resident in the parish or not – are encouraged to register on the Electoral Roll and stand for election to the PCC.
## PCC responsibilities, meetings and committees
St John’s PCC has the responsibility of co-operating with the Incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church building including the church rooms.
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The full PCC met 6 times during 2020 including once by correspondence and four times by video link. Average attendance was 85%. The PCC is required by law to have a Standing Committee, which has the power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. The Standing Committee met once during 2020. There are also 3 sub-committees, Finance, Fabric and Events, which meet on a regular basis and report various recommendations to the PCC.
## Electoral Roll membership and Church attendance
There were 105 parishioners on the Church Electoral Roll as at 31[st] December 2020. The average Sunday in person attendance during October 2020 was 60, which is lower than usual due to COVID-19 restrictions. Sunday services were all streamed online, with an average of 25 YouTube views each week in October. Since some of these views will have been multiple people from the same household viewing together, we estimate a total Sunday attendance (live plus virtual) of 90 to 100 per week.
## Financial review
This has been a difficult year due to COVID-19 and the restrictions it has brought to St John’s normal services and activities. However, with the enormous support of church members, St John’s has been able to continue to build on the financial results of the previous three years and has returned a surplus.
This year’s accounts show a surplus of £3,785 although this is in part due to the postponement of some projects originally planned. However, this surplus allows St John’s to re-plan those projects for 2021. This surplus has meant that St John’s has not had to draw on its reserves.
The expenses in 2020 include an electricity bill of some £900 relating to an oversight in checking church heating appliances were switched off when the first government COVID-19 lockdown was announced. This unfortunate oversight has resulted in a review of our risk register and the checklist to follow for any temporary church closures.
Our unrestricted reserves of £90,306 have been maintained at the same level as 2019. Included in the unrestricted reserve is £33,320 retained to meet the reserves policy set out below. In addition St John’s also holds designated funds in the Diocesan Repair Fund. During the year it had planned to draw down £5,000 for a repair project which has had to be delayed and is now due for completion in 2021. The balance in the Diocesan Repair Fund now stands at £28,807. A further restricted reserve of £22,421 includes the balance of two grants totalling £7,365 received from the Diocese in 2020. The spending of these funds has been delayed due to the COVID-19 restrictions in place during 2020 but will be spent during 2021.
Despite significant uncertainties during 2020 our financial results have allowed us to pay the full amount (£62,561) of the Pledge to the Diocese for 2020 but we were only able to commit to 8.8% of our “Giving Away” plan of 10% of our gross income (excluding Grants).
## Reserves and investment policies
The following financial reserve policy has been agreed:
As from March 2014, it is the policy of the Church to maintain unrestricted funds, which are free reserves of the church, at a level which equates to at least four months’ unrestricted expenditure. This provides sufficient funds to cover the management and administration and support costs. Unrestricted funds were maintained at this level throughout the year.
It is our policy to invest our funds balances with the CBF Church of England Deposit Fund.
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## Safeguarding
St John's PCC have reviewed all roles where persons in roles for our church have contact with children or vulnerable adults and the level of training required. St John's has requested such persons to comply with our duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).
There has been some delay in courses for the Safeguarding C2 module in 2020 but two out of four required to complete that training did so in 2020 with two waiting for training opportunities to be announced in 2021.
## Vicar’s review of the year
_Jesus Christ is the same yesterday and today and for ever._
Hebrews 13:8
Looking back on a year filled with more numerous and further-reaching changes than anyone could have thought possible, I am reminded of those Bible verses which encourage us to reflect on the unchanging nature of God, the permanence of his word and the total reliability of his promises.
With church buildings locked down for the majority of 2020, restrictions on travel (even on foot), events cancelled, schools closed, stay at home orders, businesses closing, workers furloughed or laid off completely, supermarkets imposing purchase limits on items, holiday plans shelved and family reunions moving online, it would have been hard to point to many aspects of life which remained fixed and certain. But as the Scriptures tell us and as the old hymn affirms:
- “We blossom and flourish as leaves on the tree, And wither and perish -- but naught changeth Thee.”
God has always existed and will exist forever. God always has been and always will be the Sovereign King of the universe. God is love, and his love for his creation remains unshakeable even in the face of global pandemic.
2020 has been a year of discovery for us at St John’s. I won’t attempt to list all the new skills which we have had to learn in order to adapt to the changing situation, many of which I had not even heard of this time last year. Through all this the patient resilience of our church members has been a tremendous encouragement to me personally, as people have continued to attend our services whether live or online, to participate in our social events, to support the ministry through generous financial giving, to pray for the growth of God’s kingdom in our local community, and to invite friends and family, neighbours and colleagues to come along and find out what is happening.
During this time of constant change, I have had numerous occasions to thank God for the ministry of our Curate, the Revd Daniel Whiffin. Daniel’s commitment to the life of St John’s and our local community has been inspirational, and he has used his wealth of IT skills and experience to great effect, providing accessible, challenging and pastorally sensitive ministry against a constantly shifting backdrop. His curacy has had a somewhat unconventional shape as a result of lockdown, but his ability to solve problems creatively has developed to the point where no future ministry will be too challenging for him!
As well as Daniel, I would like as ever to record my enormous debt of gratitude to everyone who has worked so hard this year at St John’s, in the brief time before lockdown and since then, and often in new roles. It is always dangerous to single out individuals, but I would like to express my particular thanks to Church Wardens Ray Sims and Liz Bostock, Treasurers Lesley Pyle and Laura Mason, PCC Secretary Fiona Bentley, Sacristan Glynis Murton, and Director of Music Moira Budds. Huge thanks also to my retired colleague the Revd John Ilson and his wife Joyce, who
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moved away from Bromley in March but who keep in touch through phone calls and through their prayers. They are very much missed.
I continue to thank God for the gracious nurturing ministry of my predecessor Hugh Broadbent and his wife Jane. Hugh died on 29th November after a year-long battle with pancreatic cancer, and in his final hours he was listening to the CD of the St John’s choir singing anthems which he himself had written. One of the CD tracks was played in our service of Nine Lessons and Carols on 20th December to celebrate Hugh’s long and happy association with St John's, his wonderful gift for words and music and his lively faith in the unchanging love of Christ, which held him firm in his final illness.
Approved by the PCC on 25[th] March 2021 and signed on its behalf by the Reverend Andrew McClellan (PCC Chairman)
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## **Independent examiner’s report to the members of St John the Evangelist Church, Bromley, Parochial Church council (PCC)**
I report on the accounts for the year ended 31[st] December 2020 which are set out on pages 7 to 14.
## **Respective responsibilities of the PCC and the Independent Examiner**
The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
- Examine the accounts under section 145 of the 2011 Act;
- Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
- State whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination was carried out in accordance with the general directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the PCC concerning such matters. The procedures undertaken do not provide all of the evidence that would be required in a full audit and consequently I do not express an audit opinion on the accounts.
## **Independent Examiner’s Statement**
In connection with my examination, no matters have come to my attention:
1. Which give me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act; or
- to prepare accounts which accord with these accounting records have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Simon Kirk F.C.C.A. A.C.I.B. Aslan House 10 Kinnaird Avenue Bromley BR1 4HG
30[th] March 2021
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## PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, BROMLEY
## **STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2020**
|||**Unrestricted**|**Restricted**|**Endowment**|**TOTAL**|**FUNDS**|
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|||
||||||**2020**|**2019**|
|||£|£|£|£|£|
||Notes||||||
|**INCOMING RESOURCES**|||||||
|Voluntary Income|2(a)|81,307|1,658|-|**82,965**|**81,425**|
|Activities for generating|2(b)|2,059|-|-|**2,059**|**10,342**|
|Funds|||||||
|Income from investments|2(c)|330|363|-|**693**|**838**|
|Income from Church|2(d)|20,050|-|-|**20,050**|**29,170**|
|activities|||||||
|Other incoming resources|2(e)|-|7,419|-|7,419||
|**TOTAL INCOMING**||**103,776**|**9,440**|**-**|**113,186**|**121,775**|
|**RESOURCES**|||||||
|**RESOURCES USED**|||||||
|Costs of generating funds|3(b)|-|-|-|**-**|**2,126**|
|Church activities|3(a)|99,289|1,658|-|**100,947**|**118,473**|
|Fees|3(c)|672|-||**672**||
|Diocesan Grants|3(d)|-|54||**54**||
|**TOTAL RESOURCES USED**||**99,961**|**1,712**|**-**|**101,673**|**120,599**|
|**NET INCOMING/(OUTGOING)**||**3,785**|**7,728**|**-**|**11,513**|**1,176**|
|**RESOURCES BEFORE**|||||||
|**TRANSFERS**|||||||
|**FUNDS DESIGNATED TO**||(4000)|4,000|-|**-**|-|
|**REPAIR FUND**|||||||
|**UNREALISED PROFIT ON**||-|-|649|**649**|**1,486**|
|**INVESTMENT**|||||||
|**NET MOVEMENT IN FUNDS**||**(215)**|**11,728**|**649**|**12,162**|**2,662**|
|BALANCES BROUGHT FORWARD||90,521|29,420|9,431|**129,372**|**126,710**|
|1 JANUARY 2020|||||||
|**BALANCES CARRIED FORWARD**||**90,306**|**41,148**|**10,080**|**141,534**|**129,372**|
|**31 DECEMBER 2020**|||||||
The notes on pages 9 to 14 form part of these accounts
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PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, BROMLEY
## **BALANCE SHEET AS AT 31 DECEMBER 2020**
|Notes
**FIXED ASSETS**
Tangible
5(a)
Investment
5(b)
**CURRENT ASSETS**
Debtors
6
Short Term Deposits
Cash at Bank
2002 Diocesan Repair Fund
**LIABILITIES: FALLING DUE**
**WITHIN ONE YEAR**
7
**NET CURRENT ASSETS**
**LIABILITIES: FALLING DUE**
**AFTER ONE YEAR**
8
**TOTAL NET ASSETS**
**PARISH FUNDS**
Unrestricted
Designated
10
Restricted
10|**2020**
**2019**
£
£
4,314
5,932
10,080
9,431|
|---|---|
||**14,394**
**15,363**
4,397
5,028
78,759
78,146
17,556
10,857
28,807
24,726|
||129,519
118,757
2,379
4,748|
||**127,140**
**114,009**
**-**
**-**|
||**141,534**
**129,372**
£
£
90,306
90,521
28,807
24,726
22,421
14,125|
||**141,534**
**129,372**|
Approved by the PCC on 25 March 2021 and signed on its behalf by: Vicar: The Reverend Andrew McClellan (PCC Chairman) Church Warden: Elizabeth Bostock (PCC Vice Chair)
The notes on pages 9 to 14 form part of these accounts
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## **PAROCHIAL CHURCH OF ST JOHN THE EVANGELIST, BROMLEY**
## **Notes to the Financial Statements**
For the year ended 31 December 2020
## 1. ACCOUNTING POLICIES
## **Basis of financial statements**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuations of investment assets, which are shown 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 main affiliation to another body, nor those that are informal gatherings of church members.
## **Fund accounting**
Funds held by the Church fall into the following categories:
_Endowment funds_ are funds, the capital of which must be retained either permanently or at the PCC’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
_Restricted funds_ comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants received for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
_Unrestricted funds_ are income funds which are to be spent on the PCC’s general purposes.
_Designated funds_ are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested in fixed assets for the PCC’s own use abated in line with assets’ annual depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are reliably quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All other incoming resources are accounted for gross.
9
## **Resources expended**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds.
All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **Fixed assets**
Tangible fixed assets are included in the balance sheet at cost or at market value at the date of the gift. Depreciation is provided on all tangible fixed assets calculated to write off the full cost or value less residual value of each asset over the estimated useful life. The principal rates are:
- Equipment over 3 years
- Refurbishment of the kitchen over 3 years
- Replacement of church room windows over 5 years
- Refurbishment of the toilet facilities over 10 years
Individual items with a purchase price of £2,000 or less are written off when the asset is acquired.
Investments are valued at market value at 31 December.
10
## **2. INCOMING RESOURCES**
|2(a) Voluntary Income
Gift Aided donations
Income tax recoverable
Other giving:
Collections
Gift Day
Donations, appeals, etc
2(b) Activities for generating
Funds
Fetes, bazaars, book stall,
other fund raising events
2(c) Income from
investments
Interest & Dividends
2(d) Income from Church
activities
Church hall lettings
Fees
2(e) Other incoming
resources
Grant for Church Repairs
Grant for new initiative
**TOTAL INCOMING**
**RESOURCES**|**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2020**
**2019**
**£**
**£**
**£**
**£**
50,426
-
50,426
50,467
14,576
273
14,849
14,717
2,604
1,385
3,989
5,172
1,688
-
1,688
1,875
12,013
-
12,013
9,194|
|---|---|
||81,307
1,658
82,965
81,425
2,059
-
2,059
10,342|
||2,059
-
2,059
10,342
330
363
693
838|
||330
363
693
838
19,173
-
19,173
27,528
877
-
877
1,642|
||20,050
-
20,050
29,170
-
5,000
5,000
-
-
2,419
2,419
-|
||-
7,419
7,419
-
**103,746**
**9,440**
**113,186**
**121,775**|
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## **3 RESOURCES USED**
|3(a) Church activities
Missionary and charitable
giving:
Church overseas:
-Missionary societies
-Relief and development
agencies
Home missions and other
Church societies
Secular Charities
Ministry:
Pledge towards Ministry
and other shared Diocesan
costs
Clergy expenses
Vicarage expenses
Church Maintenance &
Running expenses
Depreciation
Church room running costs
Service expenses
Choir and Organist
Training\ retreats Clergy \
readers
Youth\Holiday clubs\Sunday
School
Printing , stationery and
sundry goods
3(b) Costs of generating
funds
Costs of Fund Raising
3(c) Fees
Fees due to the Diocese
3(d) Grants from the Diocese
Payments from grants|**Unrestricted**
**Restricted**
**TOTAL FUNDS**
**Funds**
**Funds**
**2020**
**2019**
**£**
**£**
**£**
**£**
1,000
-
1,000
1,500
1,600
622
2,222
3,583
4,420
1,036
5,456
6,179
600
-
600
914|
|---|---|
||7,620
1,658
9,278
12,176
62,561
62,561 62,560
1,759
1,759
2,451
3,103
3,103 3,160
13,886
13,886 21,595
1,618
1,618
4,308
4,110
4,110 5,264
1,089
1,089
856
980
980 2,150
49
49
572
632
632
654
1,882
1,882
2,727|
||99,289
1,658
100,947
118,473
-
-
-
2,126|
||-
-
-
2,126
672
-
672
-|
||672
-
672
-
-
54
54
-|
||-
54
54
-|
**TOTAL RESOURCES USED 99,961**
**1,712**
**101,673**
**120,599**
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## **4. STAFF COSTS AND PAYMENTS TO PCC MEMBERS**
No wages or salaries were paid during the year.
No payments or expenses were paid during the year to any PCC members, persons closely connected with them or related parties.
## **5. FIXED ASSETS FOR USE BY THE PCC**
|**5. FIXED ASSETS FOR USE BY THE PCC**||
|---|---|
|**(a) Tangible (unrestricted and**||
|**restricted)**|**Buildings**|
||**£**|
|At 1 January 2020|53,853|
|Disposals|-|
|Additions at cost|-|
|at 31 December 2020|53,853|
|Depreciation||
|At 1 January 2020|47,921|
|Charge for year 2020|1,618|
|At 31 December 2020|49,539|
|Net Book Value at 1 January 2020|5,932|
|**Net Book Value at 31 December 2020**|**4,314**|
Buildings comprise improvements to church rooms including replacement windows.
|**(b) Investments**||
|---|---|
||**£**|
|Market value at 31 December 2019|**9,431**|
|Revaluation profit|649|
|Market value at 31 December 2020|**10,080**|
Investments comprise a holding of 492 shares in CFB Church of England investment fund which were transferred into St John's books at 31 December 2001 (note 9 (i)).
|**6. DEBTORS**|**2020**|**2019**|
|---|---|---|
||**£**
|**£**|
|Income tax recoverable|3,410
|3,548|
|Prepayments|741
|384|
|Other debtors|246|1,096|
||**4,397**
|**5,028**|
|**7. LIABILITIES: FALLING DUE WITHIN 1 YEAR**|||
||**2020**|**2019**|
||**£**
|**£**|
|Accruals|**2,379**
|**4,748**|
|**8. LIABILITIES: FALLING DUE AFTER 1 YEAR**|||
||**Nil**|**Nil**|
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## **9. FUND DETAILS**
The Designated Funds are the 2002 Diocesan Repair Fund.
The Restricted Funds are:
- (i) An investment asset previously held for St John's in the Diocese records. It is a
legacy left to St John's more than 50 years ago for the upkeep of the Clergy stipend.
(ii) The monies donated to Church fabric.
- (iii) Grants from the Diocese of Rochester for specific purposes.
## **10. ANALYSIS OF NET ASSETS**
|by fund
Tangible fixed assets
(note 5(a))
Investment fixed asset
(note 5(b))
Current assets
Liabilities|**Unrestricted**
**Designated**
**Restricted**
**TOTAL**
**Funds**
**funds**
**funds**
**2020**
**£**
**£**
**£**
**£**
4,314
-
4,314
10,080
10,080
88,371
28,807 12,341
129,519
(2,379)
-(2,379)|
|---|---|
||90,306
28,807
22,421
141,534|
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