St John the Evangelist Bromley www.saintjohnsbromley.com
Annual Report
and
Financial Statements
of the
Parochial Church Council
For the year ended 31 December 2022
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 2022
St John the Evangelist Church is situated in Park Road, Bromley.
The Parochial Church Council (PCC) is a charity registered with the Charity Commission.
Membership of the St John’s Parochial Church Council (PCC)
PCC members who have served since 1 January 2022 until the date of this report are:
PCC Chairman (Vicar of St John’s)
The Revd Andrew McClellan
Curate
The Revd Daniel Whiffin (Until 24 July 2022)
Church Wardens Mr Ray Sims Mrs Elizabeth Bostock
Representatives on the Deanery Synod Mr Edward Mason Mr Tomi Odukomaiya
Elected Members Mrs Lesley Pyle (Co-Treasurer) Mrs Fiona Bentley (Secretary) Mrs Janet Alldread Mr Keith Buckley Mrs Alison Dixon Mrs Tina Hill (until 10 April 2022) Mrs Celia Tucker (until 10 April 2022) Mrs Sandra Stepanyenko Mrs Moira Morgan (until 10 April 2022) Mrs Linda Nash Mrs Emma Kerr Mr Duncan Cameron Mr Nathan Killington (from 10 April 2022) Mrs Celia Charlwood (from 10 April 2022) Mrs Heather Lloyd (from 10 April 2022)
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 2022 twice both in person and by video link and four times in person. Average attendance was 81%. 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 2022. There are also 4 sub-committees, Finance, Fabric, Events and Youth & Children. The sub-committees meet on a regular basis and report various recommendations to the PCC.
Electoral Roll membership and Church attendance
There were 110 parishioners on the Church Electoral Roll as at 31st December 2022. The average Sunday in person attendance during October 2022 was 77, with an average of 16 YouTube views in addition to this. 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 over 95 per week.
Financial review
This year has seen an improving position and a return to more normal services and activities as St John’s recovers from the impacts and restrictions due to COVID-19. The continued support of church members and increased letting income from our church rooms has meant that overall income has increased almost 6% over 2021 after taking account of grants received in 2021.
This year’s accounts shows a surplus of £4,258 on unrestricted income and expenditure and this was after spending £2,825 on projects. In addition we have installed a new storage unit for £3,499 which has been added to fixed assets. We have not needed to draw on our Repair Fund for projects in 2022.
Our unrestricted reserves of £88,517 remain at a similar level to 2021. Included in the unrestricted reserve is £36,067 retained to meet the reserves policy set out below. In addition St John’s also holds designated funds in the Diocesan Repair Fund. The Repair fund is topped up from income each year and in 2022 £4,000 was added to the fund which now stands at £32,295. A further restricted reserve of £5,133 includes a small balance of £156 relating to the remainder of a grant received from the Diocese in 2020 which will be spent in 2023. St John’s also holds a restricted investment currently valued at £10,165, a reduction on 2021 reflecting a change in market value.
Despite some continuing but reducing uncertainties during 2022 our financial results have allowed us to pay the full amount (£65,177) of the Pledge to the Diocese for 2022 and we were also able to maintain our “Giving Away” at 10% of our gross income.
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 has 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).
During the year a new Safeguarding Officer was appointed and they have completed the required training.
In November 2022 the PCC formally adopted the Diocese Safeguarding Policy.
Vicar’s review of the year
We always thank God, the Father of our Lord Jesus Christ, when we pray for you, because we have heard of your faith in Christ Jesus and of the love you have for all God’s people – the faith and love that spring from the hope stored up for you in heaven and about which you have already heard in the true message of the gospel that has come to you. In the same way, the gospel is bearing fruit and growing throughout the whole world – just as it has been doing among you since the day you heard it and truly understood God’s grace.
Colossians 1:3-6
When Paul thanks God for the Colossians at the beginning of his letter to them, it sparks off a train of thought in his mind about the way the good news of Jesus Christ grows throughout the whole world. Growth has been very much the theme of things at St John’s in 2022, and that growth has been evident in a number of different ways.
First we have experienced a wonderful Growth in Numbers. Our Electoral Roll figure at the end of the year was 110 – the highest St John’s has seen since 1989 – reflecting a steady increase over a number of years. Besides our official members, we have a healthy fringe of over 50 people who come to church services on an occasional basis and who (we pray) will commit themselves to St John’s more and more. In a recent survey, many churches reported that their Sunday attendance has not yet returned to pre-pandemic levels, but by God’s grace our figures at St John’s are now higher than before COVID, and we additionally have people joining us online each week through our livestreamed services.
Secondly there has been a significant Growth in Activity. The events which had to be put on hold during the pandemic have now re-started live and in person, while some new events have been developed such as the Platinum Jubilee celebration and the Heroes Parent and Child Group. It has been very encouraging to see these supported well by church members and visitors alike. Even more important than numerical growth though harder to measure is Growth in Maturity. When Paul refers in Colossians 1 to the gospel “bearing fruit … among you since the day you heard it and truly understood God’s grace”, he celebrates the fact that the Colossian Christians are increasing in their marks of mature Christian discipleship such as generosity, service, understanding and love. These are features of every growing church, and I am hugely encouraged as I look back over 2022 and consider this aspect of life at St John’s. When God’s people grow in numbers and in maturity, it is natural that the church experiences Growth in Resources, and this has been a noticeable feature of 2022 at St John’s, as our end of year accounts show. Church members continue to show great generosity in supporting the work of St John’s through financial giving as well as practical service, and we are in a healthy financial position at the start of 2023.
On a personal note, I have been enormously grateful to God for the ministry of our Curate, the Revd Daniel Whiffin. The impact of Daniel’s ministry at St John’s cannot be underestimated, with many church members experiencing Growth in Discipleship thanks to his down-to-earth, challenging and sensitive pastoring. Daniel had a central role in covering for me during my Extended Ministerial Development Leave (sabbatical), which ran from mid-April to mid-July. He left
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St John’s in July to become vicar of Bures, Little Cornard and Assington in Suffolk, where he has been welcomed with open arms.
As ever I would like to record my enormous debt of gratitude to everyone who has worked so hard this year at St John’s – the cleaners, the flower arrangers, the sidespersons / welcomers and sacristans, the singers and musicians, the gardeners and lawn mowers, the Sunday School teachers and Crèche helpers, the members of our Church Council, those who have planned and run our special events, those who invited people to our events, those who have contributed financially, everyone who has prayed regularly for St John’s – as well as all the other people I have no doubt forgotten to mention. It is always dangerous to single out individuals, but I would like to express my particular thanks to Wardens Ray Sims and Liz Bostock, Treasurers Lesley Pyle and Laura Mason, PCC Secretary Fiona Bentley, Sacristan Glynis Murton, Director of Music Moira Budds and our new Associate Organist Alfie Beston.
In conclusion I encourage us all to thank God for graciously enabling St John’s to grow in all these various ways in 2022. May he now give us a Growth in Vision so that we may prepare ourselves and look forward to greater growth in the coming year and beyond.
Approved by the PCC on 22[nd] March 2023 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 2022 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:
-
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
-
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
2[nd] April 2023
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PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, BROMLEY
STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2022
| Unrestricted | Restricted | Endowment | TOTAL | FUNDS | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | ||||
| 2022 | 2021 | |||||
| £ | £ | £ | £ | £ | ||
| Notes | ||||||
| INCOMING RESOURCES | ||||||
| Voluntary Income | 2(a) | 76,846 | 1,144 | - | 77,990 | 78,757 |
| Activities for generating | 2(b) | 3,338 | - | - | 3,338 | 3,166 |
| Funds | ||||||
| Income from investments | 2(c) | 1,204 | 154 | - | 1,358 | 387 |
| Income from Church | 2(d) | 28,070 | - | - | 28,070 | 23,598 |
| activities | ||||||
| Other incoming resources | 2(e) | - | - | - | - | 13,836 |
| TOTAL INCOMING | 109,458 | 1,298 | - | 110,756 | 119,744 | |
| RESOURCES | ||||||
| RESOURCES USED | ||||||
| Costs of generating funds | 3(b) | - | - | - | 1,274 | |
| Church activities | 3(a) | 105,200 | 1,144 | - | 106,344 | 105,726 |
| Fees | 3(c) | - | - | - | 1,620 | |
| Diocesan Grants | 3(d) | - | 611 | 611 | 20,434 | |
| TOTAL RESOURCES USED | 105,200 | 1,755 | - | 106,955 | 129,054 | |
| NET INCOMING/(OUTGOING) | 4,258 | (457) | - | 3801 | (9,310) | |
| RESOURCES BEFORE | ||||||
| TRANSFERS | ||||||
| FUNDS DESIGNATED TO | (4,000) | 4,000 | - | - | - | |
| REPAIR FUND | ||||||
| UNREALISED LOSS/PROFIT ON | - | - | (1,357) | (1,357) | 1,442 | |
| INVESTMENT | ||||||
| NET MOVEMENT IN FUNDS | 258 | 3,543 | (1,357) | 2,444 | (7,868) | |
| BALANCES BROUGHT FORWARD | 88,259 | 33,885 | 11,522 | 133,666 | 141,534 | |
| 1 JANUARY 2022 | ||||||
| BALANCES CARRIED FORWARD | 88,517 | 37,428 | 10,165 | 136,110 | 133,666 | |
| 31 DECEMBER 2022 |
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 2022
| 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 |
2022 2021 £ £ 4,383 2,696 10,165 11,522 |
|---|---|
| 14,548 14,218 6,370 7,353 75,315 74,111 11,756 14,715 32,295 28,141 |
|
| 125,736 124,320 4,174 4,872 |
|
| 121,562 119,448 - - |
|
| 136,110 133,666 £ £ 88,517 88,259 32,295 28,141 15,298 17,266 |
|
| 136,110 133,666 |
Approved by the PCC on 22[nd] March 2023 and signed on its behalf by: Vicar: The Reverend Andrew McClellan (PCC Chairman) Church Warden: Ray Sims (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 2022
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.
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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
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Refurbishment of the kitchen over 3 years
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Replacement of church room windows over 5 years
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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.
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2. INCOMING RESOURCES
| 2(a) Voluntary Income Gift Aided donations Income tax recoverable Other giving: Collections Gift Day Donations, legacies, 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 & technology TOTAL INCOMING RESOURCES |
Unrestricted Restricted TOTAL FUNDS Funds Funds 2022 2021 £ £ £ £ 45,919 - 45,919 48,888 13,198 217 13,415 14,195 6,391 927 7,318 4,900 2,300 - 2,300 2,724 9,038 - 9,038 8,050 |
|---|---|
| 76,846 1,144 77,990 78,757 3,338 - 3,338 3,166 |
|
| 3,338 - 3,338 3,166 1,204 154 1,358 387 |
|
| 1,204 154 1,358 387 27,544 - 27,544 21,557 526 - 526 2,041 |
|
| 28,070 - 28,070 23,598 - - - 13,086 - - - 750 |
|
| - - - 13,836 109,458 1,298 110,756 119,744 |
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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 2022 2021 £ £ £ £ 950 - 950 1,100 2,600 627 3,227 2,501 5,090 517 5,607 5,610 1,250 - 1,250 1,199 |
|---|---|
| 9,890 1,144 11,034 10,410 65,177 65,177 62,076 2,024 2,024 2,059 5,368 5,368 3,670 12,043 12,043 18,604 1,812 1,812 1,618 3,805 3,805 3,132 2,033 2,033 1,682 555 555 1,165 10 10 30 1,243 1,243 460 1,240 1,240 820 |
|
| 105,200 1,144 106,344 105,726 - - - 1,274 |
|
| - - - 1,274 - - - 1,620 |
|
| - - - 1,620 - 611 611 20,434 |
|
| - 611 611 20,434 |
TOTAL RESOURCES USED 105,200
1,755
106,955
129,054
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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
| (a) Tangible (unrestricted and | |
|---|---|
| restricted) | Buildings |
| £ | |
| At 1 January 2022 | 53,853 |
| Disposals | - |
| Additions at cost | 3,499 |
| at 31 December 2022 | 57,352 |
| Depreciation | |
| At 1 January 2022 | 51,157 |
| Charge for year 2022 | 1,812 |
| At 31 December 2022 | 52,969 |
| Net Book Value at 1 January 2022 | 2,696 |
| Net Book Value at 31 December 2022 | 4,383 |
Buildings comprise improvements to church rooms including replacement windows. The addition in 2022 is a new storage unit.
(b) Investments
| (b) Investments | |
|---|---|
| £ | |
| Market value at 31 December 2021 | 11,522 |
| Revaluation profit | (1,357) |
| Market value at 31 December 2022 | 10,165 |
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
| 6. DEBTORS | 2022 | 2021 |
| £ |
£ | |
| Income tax recoverable | 3,229 |
3,668 |
| Prepayments | 691 |
633 |
| Other debtors | 2,450 | 3,052 |
| 6,370 |
7,353 | |
| 7. LIABILITIES: FALLING DUE WITHIN 1 YEAR | ||
| 2022 | 2021 | |
| £ |
£ | |
| Accruals | 4,174 |
4,872 |
| 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:
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(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.
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(ii) The monies donated to Church fabric.
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(iii) Grants from the Diocese of Rochester for specific purposes.
| 10. ANALYSIS OF NET ASSETS by fund Unrestricted Designated Restricted TOTAL Funds funds funds 2022 £ £ £ £ Tangible fixed assets (note 5(a)) 4,383 4,383 Investment fixed asset (note 5(b)) 10,165 10,165 Current assets 88,308 32,295 5,133 125,736 Liabilities (4,174) (4,174) 88,517 32,295 15,298 136,110 |
10. ANALYSIS OF NET ASSETS by fund Unrestricted Designated Restricted TOTAL Funds funds funds 2022 £ £ £ £ Tangible fixed assets (note 5(a)) 4,383 4,383 Investment fixed asset (note 5(b)) 10,165 10,165 Current assets 88,308 32,295 5,133 125,736 Liabilities (4,174) (4,174) 88,517 32,295 15,298 136,110 |
|---|---|
| by fund Tangible fixed assets (note 5(a)) Investment fixed asset (note 5(b)) Current assets Liabilities |
|
| 88,517 32,295 15,298 136,110 |
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