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2025-12-31-accounts

St John the Evangelist Bromley www.saintjohnsbromley.com

Annual Report

and

Financial Statements

of the

Parochial Church Council

For the year ended 31 December 2025

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 2025

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 2025 until the date of this report are:

PCC Chairman (Vicar of St John’s) The Revd Andrew McClellan

Church Wardens Mrs Elizabeth Bostock ( Until 13 April 2025) Mr Edward Mason ( Until 13 April 2025) Mrs Beryl Hitch from 13 April 2025 Mr Steve Burnett from 13 April 2025 Representatives on the Deanery Synod Mr Tomi Odukomaiya Mr Tom Goodenough Elected Members Mr Alistair Mackenzie (Treasurer) (from 13 April 2025) Mrs Celia Charlwood (Secretary) Mrs Elizabeth Bostock Mr Keith Buckley Mrs Alison Dixon Mrs Emma Kerr Mr Duncan Cameron ( Until 13 April 2025) Mr Nathan Killington Mr Ray Sims Mrs Sue Helm Mrs Jude Mackenzie (until 13 April 2025) Mr Tharun Zacharia Mrs Chandima Wanniarachchi Mrs Lynn Lea

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 2025. Average attendance was 83%. 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 2025.

There are also four sub-committees, Finance, Fabric, Events and Youth & Children. The subcommittees meet on a regular basis and report various recommendations to the PCC.

Electoral Roll membership and Church attendance

There were 107 parishioners on the Church Electoral Roll as at 31st December 2025. The average Sunday in person attendance during October 2025 was 85, with an average of 26 YouTube views in addition to this. Since some of these views will have multiple people from the same household viewing together, we estimate a total Sunday attendance (live plus virtual) of over 110 per week.

Financial review

This year has seen overall income at a similar level to 2024. Expenditure increased over 2024 with the increased cost mainly attributed to staff costs funded by the Trinity Trust grant.

This year’s accounts show a deficit of £2,076 on unrestricted funds after charging £5,312 of depreciation and before a transfer of £4,000 to the Diocesan Repairs Fund. This compares to a surplus of £5,106 in the prior year. Spend on fabric projects capitalised amounted to £12,962 on heating in the church hall and external works. In the prior year the main capital project was to upgrade the church’s audio-visual system. No withdrawals were made from the Repair Fund for projects in 2025.

Our unrestricted reserves of £92,836 (2024 £98,912) have decreased slightly over 2024. Included in the unrestricted reserve is £44,301 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 2025 £4,000 plus interest was added to the fund which now stands at £47,938. St John’s also holds a restricted investment currently valued at £10,922, a small decrease on 2024 reflecting a change in market value. A further restricted reserve of £40,156, is the balance of a grant of £60,000 plus interest received during 2023 from the Trinity URC Bromley Trust. This reserve has been drawn against during 2025 to pay for the employment and associated costs of the new Families Worker appointed in October 2024 and a Church administrator appointed in May 2025. This year we have also created an hardship fund which is shown as a restricted fund, during the year giving to the fund was £2,998 and expenditure was £1,100 leaving a balance of £1,898 which is included in the restricted reserves.

Our financial results have allowed us to pay the full amount £72,780 (2024 £69,533) of the Pledge to the Diocese for 2025 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 is committed to the safeguarding and protection of children, young people and vulnerable adults. 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). St John’s has adopted the House of Bishop’s Safeguarding Policy: Promoting a Safer Church.

The St John’s website has a safeguarding link on its front page which provides the contact details of the Parish Safeguarding Officer and Deputy. A safeguarding report features on the agenda of every PCC meeting. All checks and training have been kept up to date during 2025.

There were no safeguarding incidents or concerns reported at St John’s in 2025.

Vicar’s review of the year

Do you not know that in a race all the runners run, but only one gets the prize? Run in such a way as to get the prize. Everyone who competes in the games goes into strict training. They do it to get a crown that will not last; but we do it to get a crown that will last for ever .

1 Corinthians 9:24-25

Paul’s image of the Christian life being like running a race has captured the imagination of Christians for centuries. Commentators have often pointed out that the kind of race Paul has in mind is not a sprint but a long-distance run like the marathon, where we need to stay in for the long haul and not expect a quick win. The apostle’s primary focus in this passage is on the life of the individual Christian, but his comments could be applied equally well to the life of a church. As I reflect on the life of St John’s throughout 2025, it seems to me that it has been a pretty good twelve months of running as we have continued to live out our calling to know Christ and to make him known.

Numerical growth is not our only priority, but it has been hugely encouraging to see attendance figures rising steadily year on year. St John’s also continues to enjoy a significant financial stability, as can be seen from the figures elsewhere in this report. This is due to a number of factors, with car park donations, room hire income and church fees all playing a part, but ultimately our principal source of income is regular giving by church members, representing a wonderful outpouring of generosity by the people of St John’s.

Our church has long been a place where people of all ages are valued and included, and one of the perennial strengths of St John’s is the way we run together as a family, encouraging and supporting one another. The appointment of Jenny Turner as our Pastoral Care Co-ordinator in February 2025 has strengthened our ability to care for one another with greater attentiveness and intention. It is often in pastoral care that the love of Christ is most deeply felt – in visits, prayers and listening – and I am very grateful to Jenny for overseeing this work so diligently. A major highlight of the year was the launch of Connections at St John’s, our fellowship group especially for older adults and their friends. In a world where isolation can so easily take hold, Connections has become a place of warmth, friendship, and belonging for many church members and an increasing number of fringe people.

In 2025 we also established the St John’s Hardship Fund, a practical expression of our commitment to serve the wider community. As pressures on many households have increased, this fund has allowed us to respond with compassion and generosity.

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2025 also saw significant new initiatives in our all-age programme under the direction of our Families Worker Donna Oliver, including the launch of four new events - Faith, Family & Fun, The Great Easter Feast, Summer FamilyFest, and the Light Party Celebration. These occasions have opened doors and helped us to welcome new families, create spaces of laughter and connection, and offer accessible and inviting glimpses of the gospel. Donna was also the chief architect of our plans to create a flexible space for our growing programme of events by removing some pews from the back of our church building. Phase 1 of the re-ordering was completed in November, and the flexible new layout has already borne much fruit in practical terms (eg an enlarged seating area for Connections) and in providing a more relaxed feel in the refreshment time after Sunday 10am services.

The staff team grew to five in May with the appointment of Emily Ness as Church Administrator. Good organisation may not feel like a central part of Christian discipleship but it helps everything else to flourish, ensuring that our various ministries run smoothly, and helping us to steward well the resources God has entrusted to us. Emily’s contribution to the life of St John’s has probably gone unnoticed by many church members but her work has made a big difference to me, freeing up time in my diary for additional ministry.

In these verses from 1 Corinthians Paul encourages his readers to keep focused on the prize which awaits them – eternal life, forgiveness of sins and a perfect relationship with God, all of which he sums up as “a crown that will last for ever.” The real measure of how St John’s has been running the Christian life this year is the degree to which we have fixed our eyes on Jesus and on his plans for us. This is why I have continued to be excited by the number of people who meet to praise God, to pray and to study his word – not just at our midweek events such as the Lent Course, Connections and our Church Prayer Meetings, but in church Sunday by Sunday, coming along with the expectation that we will grow in knowledge, wisdom, understanding, maturity and love for God and his people.

Reflecting on God’s eternal purposes for his people, we remember with gratitude the lives of those members of St John’s who were called to their eternal home in 2025 – Tony Tucker, Beryl Kirk, Dennis Lewis and Rene Eastwood. May they rest in peace and rise in glory.

I would like as ever to conclude by recording my enormous debt of gratitude to everyone who has worked so hard this year at St John’s – the cleaners, the flower arrangers, the welcomers and sacristans, the singers and musicians, the gardeners and lawn mowers, the many people involved in our youth and children’s work, 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 Liz Bostock, Edward Mason, Beryl Hitch and Steve Burnett, Treasurers Lesley Pyle, Laura Mason and Ali Mackenzie, PCC Secretary Celia Charlwood, PCC Committee Chairs Ray Sims and Nathan Killington, Head Sacristan Glynis Murton, Acting Directors of Music Alfie Beston and Tom Blew, Hall Administrator Caroline Thomas, the Safeguarding team Emma Kerr, Simon Kirk and Glynis Murton, and my staff colleagues Kim Hitch, Emily Ness, Donna Oliver and Jenny Turner.

May God continue to bless and grow his work among us.

Andrew McClellan

Approved by the PCC on 25[th ] March 2026 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 2025 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

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

  2. to keep accounting records in accordance with section 130 of the 2011 Act; or

  3. to prepare accounts which accord with these accounting records have not been met; or

  4. 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

4[th ] April 2026

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PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, BROMLEY

STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2025

Unrestricted Restricted Endowment TOTAL FUNDS
Funds Funds Funds
2025 2024
£ £ £ £ £
Notes
INCOMING RESOURCES
Voluntary Income 2(a) 88,186 2,998 - 91,184 81,526
Activities for generating 2(b) 2,948 - - 2,948 3,661
funds
Income from investments 2(c) 3,446 3,762 - 7,208 8,752
Income from Church 2(d) 36,249 - - 36,249 34,015
activities
Other incoming resources 2(e) - - - - 5,000
TOTAL INCOMING 130,829 6,760 - 137,589 132,954
RESOURCES
RESOURCES USED
Costs of generating funds 3(b) 552 - - 552 258
Church activities 3(a) 131,907 2,641 - 134,548 118,584
Fees 3(c) 446 - 446 -
Diocesan and other grants 3(d) - 21,449 21,449 3,678
TOTAL RESOURCES USED 132,905 24,090 - 156,995 122,520
NET INCOMING/(OUTGOING) (2,076) (17,330) - (19,406) 10,434
RESOURCES BEFORE
TRANSFERS
FUNDS DESIGNATED TO (4,000) 4,000 - - -
REPAIR FUND
UNREALISED PROFIT/(LOSS) ON - - (455) (455) 255
INVESTMENT
NET MOVEMENT IN FUNDS (6,076) (13,330) (455) (19,861) 10,689
BALANCES BROUGHT FORWARD 98,912 112,772 11,376 223,060 212,371
1 JANUARY 2025
BALANCES CARRIED FORWARD 92,836 99,442 10,921 203,200 223,060
31 DECEMBER 2025

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 2025

FIXED ASSETS
Notes
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
2025
£
2024
£
24,085
17,435
10,922
11,376
35,007
28,811
5,969
6,838
112,503
142,581
17,475
7,326
47,938
42,652
183,885
199,397
15,692
5,148
168,193
194,249
-
-
203,200
223,060
£
`
£
92,836
98,912
47,938
42,652
62,426
81,496
203,200
223,060

Approved by the PCC on 25[th ] March 2026 and signed on its behalf by: Vicar: The Reverend Andrew McClellan (PCC Chairman) Church Warden: Beryl Hitch (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 2025

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:

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
Donations, legacies, etc
2(b) Activities for generating
funds
Fetes, bazaars, book stall,
other fundraising 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 new initiative &
technology
TOTAL INCOMING
RESOURCES
Unrestricted
Restricted
TOTAL FUNDS
Funds
Funds
2025
2024
£
£
£
£
55,413
-
55,413
51,764
14,485
-
14,485
13,502
7,795
-
7,795
7,646
10,493
2,998
13,491
8,614
88,186
2,998
91,184
81,526
2,948
-
2,948
3,661
2,948
-
2,948
3,661
3,446
3,762
7,208
8,752
3.446
3,762
7,208
8,752
34,142
-
34,142
33,388
2,107
-
2,107
627
36,249
-
36,249
34,015
-
-
-
5,000
-
-
-
5,000
130,829
6,760
137,589
132,954

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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\ Clergy retreats
Youth\holiday clubs\Sunday
School
Printing, stationery etc
Hardship fund payments
3(b) Costs of generating
funds
Costs of fundraising
3 (c) Fees
DBF Fees
3 (d) Diocesan & other grants
Trinity URC Bromley Trust
Unrestricted
Restricted
TOTAL FUNDS
Funds
Funds
2025
2024
£
£
£
£
1,200
-
1,200
1,195
3,000
541
3,541
3,630
6,604
-
6,604
6,420
1,100
-
1,100
1,100
11,904
541
12,445
12,345
72,780
72,780
69,533
1,531
1,531
1,604
5,280
5,280
5,840
20,581
20,581
15,041
5,312
1,000
6,312
2,868
4,072
4,072
4,499
3,795
3,795
2,242
1,082
1,082
1,917
780
780
-
2,302
2,302
1,151
2,488
2,488
1,544
1,100
1,100
120,003
2,100
122,103
106,239
552
-
552
258
552
-
552
258
446
-
446
446
-
446
-
21,449
21,449
3,678
-
21,449
21,449
3,678

TOTAL RESOURCES USED 132,905 24,090 156,995 122,520

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4. STAFF COSTS AND PAYMENTS TO PCC MEMBERS

In October 2024 a new Families worker was appointed on a part-time basis. In May 2025 an Administrator was appointed also on a part time basis. Both these roles are fixed term contracts.

Employment costs:

2025 2024
£20,520 £3,200

The costs of employment and the administration costs associated with the roles are being funded from the grant received from the Trinity URC Bromley Trust in 2023.

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)

5.FIXED ASSETS FOR USE BY THE PCC
(a) Tangible (unrestricted and
restricted) Buildings & fixtures
£
At 1 January 2025 70,109
Disposals -
Additions at cost 12,962
at 31 December 2025 83,071
Depreciation
At 1 January 2025 52,674
Charge for year 2025 6,312
At 31 December 2025 58,986
Net Book Value at 1 January 2025 17,435
Net Book Value at 31 December 2025 24,085

Fixed assets include improvements to church rooms including replacement windows and the audio-visual system. The additions in 2025 are to do with heating the church hall and refurbishing the outside space.

(b) Investments

(b) Investments
£
Market value at 31 December 2024 11,376
Revaluation loss (454)
Market value at 31 December 2025 10,922

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)).

----- Start of picture text -----
6. DEBTORS 2025 2024
£ £
Income tax recoverable 4,138 3,443
-
Prepayments 1,017
Other debtors 1,831 2,378
5,969 6,838
----- End of picture text -----

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7. LIABILITIES: FALLING DUE WITHIN 1 YEAR

2025 2024
£ £
Accruals
15,692 5,148
8. LIABILITIES: FALLING DUE AFTER 1 YEAR
2025 2024
£ £
Nil Nil

9. FUND DETAILS

The Designated Funds are the 2002 Diocesan Repair Fund.

The Restricted Funds are:

10. ANALYSIS OF NET ASSETS

by fund
£
Tangible fixed assets
(note 5(a))
Investment fixed asset
(note 5(b))
Current assets
Liabilities
Unrestricted
Funds
Designated
funds
Restricted
funds
TOTAL
2025
£
£
£
20,585
3,500
24,085
10,922
10,922
87,943
47,938
48,004
183,885
(15,692)
(15,692)
92,836
47,938
62,426
203,200

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