2024-12-31-accounts

Annual Report and Financial Statements of the Parochial Church Council of the Ecclesiastical Parish of St. John the Baptist, Southend-on-Sea for the year ended 31st December 2024

TO BE A CHURCH OF DIVERSE PEOPLE TRUSTING AND FOLLOWING JESUS, LOVING AND FORGIVING ONE ANOTHER, SERVING OUR PARISH AND SUPPORTING CHURCH REVITALISATION IN SOUTHEND FOR OUR GREATEST JOY; THE GLORY OF GOD

PRIEST-IN-CHARGE & CHAIR OF TRUSTEES

REVD. MIKE WALKER

INDEPENDENT EXAMINER:

J P FRANCIS FCA, 1386 LONDON ROAD, LEIGH-ON-SEA SS9 2UJ

BACKGROUND

St John the Baptist PCC co-operates with the incumbent in the promotion of the Christian Faith in our ecclesiastical parish and the fulfilment of our church vision set out above and the responsibility and maintenance of the church buildings and grounds.

CHARITABLE STATUS

The PCC is a charity registered with The Charities Commission #1194402

RECRUITMENT OF TRUSTEES

The appointment of trustees is determined in accordance with the Parochial Church Council Procedures. All of our trustees are safely recruited and DBS checked.

CURRENT PCC MEMBERSHIP

Members of the PCC are either ex officio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation rules as published by the Church of England. They are as follows (starred persons are on the standing committee):

Clergy Revd Michael Walker Revd June Oldacre Wardens Steve Bannister Jacky Rossi Deanery Synod Christine Ballard Joe O’Riordan Elected Members James Armstrong Matt Burgess Dana Harbage Jenny Martin (PCC Secretary) Lewis Saville Colleen Seymour Jill Simmonds Linda Thornton Thabs Tuso Co-Options Jude Mummery (Parish Safeguarding Officer) Linda Saville (Associate Minister)*

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YEAR IN REVIEW

The key highlights of year to December 31st 2024 are as follows:

• New mid-week program! Since 2020 we have been running various smaller groups that meet in people’s homes or at church with varying degrees of success. That model was scrapped and we opted to trial a new model of meeting at St John’s on a Wednesday evening for a meal together, a bible study and time to pray at tables of 6-8. We called it Intentional Disciples (or ID for short). The Summer pilot was such a success that we decided to do it again in the Autumn but this time with an Alpha course running alongside in the side room. Undoubtedly, we have landed on a winning combination of food, fellowship and time together in God’s word and prayer because Wednesday nights have been very busy with well over 60 participants on ID and up to 20 on the Alpha course. We are now planning to roll out ID on a permanent basis.

• New appointments! In July-August we appointed Lewis Saville to be our FT Worship leader and Katie Bysouth to be our FT Children and Families leader. Then in September we received Revd June Oldacre as our self-supporting P/T Curate and distinctive deacon. Finally, in November we also appointed two voluntary staff roles, Jenny Martin as P/T Administrator (Operations) and Sam Mseleku and P/T Administrator (Finances). The PCC also sought additional external funding to pay staff salary beyond August 2025 and was successful in a large bid to the Jerusalem Trust securing £120k for ongoing costs and church planting operations. We have further (unsecured) bids in the pipeline. Thanks be to God.

• Baptisms and Confirmations. We are delighted to report 11 baptisms in 2024 and 6 candidates confirmed. Total baptisms since the church plant began therefore rises to 39 with many candidates currently on Alpha and preparing for baptism in 2025. Each one has their story of God’s grace in their life and the way in which God has used the ministry of St John’s to help them discover the love of Christ.

• Sunday Attendance. Our Average Sunday Attendance (ASA) is measured by combining the attendance at our three Sunday services and reducing the final figure by 10% to account for a small proportion of people who attend 2 or more services. We saw significant growth at the end of the Summer which has levelled out as the year ended to an average of 125 unique adults and 30 under 16s.

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• Other notable items. In 2024 St John’s saw a record attendance at Belchamps with 114 of us heading off to join our partner churches at our Summer weekend away! We hosted our usual one off events including Revitalize Youth Event for the city, a Street Pastors commissioning service, a Maundy Thursday service with roast lamb, Preacher’s breakfasts and our usual Christmas program which turned out to be our busiest Christmas on record.

• Eco church Silver. Jacky Rossi and the team around her has also managed to push us on our sustainability as a church and gain an Eco silver award.

• New oven. The church invested in some upgrades to the premises and a major upgrade to the kitchen oven with a generous donation from one of our households.

Revd Mike Walker

Priest in Charge and PCC Chair April 2025

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Financial Review for 2024

2024 saw further growth, a solid/ stable financial outcome and extension of various ministries at St John’s, including the successful launch of a new midweek gathered study event, ‘Intentional Disciples’ (or ‘ID’). This is reflected in the numbers for the year ended 31[st] December 2024, which are presented in detail in the Annual Report & Accounts and will be filed with Chelmsford Diocese and the Charity Commission in due course.

Here are a few financial highlights from the 2024 reporting year:

Regular giving and other donations/ income streams

• The majority of regular giving to St John’s comes via regular weekly/ monthly bank standing orders - £49,974 (FY23: £42,778) and via tax-efficient giving schemes (such as Stewardship and Charities Aid Foundation) – £1,208 (FY23: £2,386).

• In addition, St John’s received £7,268 (before processing fees deducted) from general donations made via the website/ Church Suite (FY23: £9,647) and £5,275 via the Contactless giving machine (FY23: £4,927), also before fees deducted.

• General cash donations/ collections received reduced to £8,421 (FY23: £8,820), as a couple of large cash givers departed St John’s during the year.

• Other/ sundry donations received during the year amounted to £4,632 (FY23: £3,783).

• Note: Donations received included c.£3,500 raised specifically to support improvements, furniture and equipment for the Youth Room Project – these monies were all spent during the year.

• The spread/ breadth of regular donations continued to improve over the course of 2024 following an increased focus on biblical teaching regarding giving and Mike’s general appeal to the congregation, and a number of existing regular givers also increased their donations.

• St. John’s received a total of £16,998 in Gift Aid tax recoveries on eligible donations during 2024 (FY23: £13,974), reflecting increased giving. Gift Aid claims are submitted on a quarterly basis .

• Contributions towards the cost of providing food and other resources for the new ID midweek study events amounted to £3,308. This did not provide full cover for the related catering/ other costs incurred – being £3,997.

• St. John’s received less income from the weekly Tots group during 2024 - £603 (FY23: £1,898), reflecting the decision to suspend the Thursday morning Tots group from Apr-24 onwards due to Becky Armstrong’s maternity leave. Note: The decision has been made to not re-start Tots in 2025, but instead to provide a weekly after-school ministry for SEN children/ families (commenced in Mar-25) .

• Other income arises mainly from rent charged for hired-out car park spaces - £6,194 (FY23: £4,966) and occasional church bookings/ events - £810 (FY23: £1,432).

• St John’s also raised £1,241 (FY23: £1,094) from the successful Christmas Fayre in early Dec-24.

• Bank interest earned increased to £1,657 (FY23: £958), mainly reflecting higher rates payable for the full year on monies held in the General Fund deposit account maintained with CCLA Investment Management ( see notes below ).

Parish Share allocation/ contributions

‘Parish Share’ is the amount required to be paid by individual parishes to contribute towards the budgeted costs of the Chelmsford Diocese, incl. provision of stipendiary clergy (for St John’s this means Mike Walker’s salary, pension, housing and other expenses), curate training, central resources/ support to parishes and various other Diocese/ Deanery costs. Share allocations to individual parishes are calculated in accordance with a formula, reflecting a number of variables, including an allowance to reflect the relative deprivation of the geographical area in which the Church is located.

• During 2024 St. John’s paid committed Parish Share contributions of £36,881 (FY23: £32,000) in monthly instalments – these contributions continue to be funded entirely from general giving/ other donations made to St. John’s.

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• Based on calculation methodology used by the Diocese for 2025 Parish Share allocations and after discussions at parish/ Southend Deanery level, St. John’s PCC committed to pay c.£40,560 over the course of 2025 (+10% on 2024). This again reflects a co-operation/ mutual support agreement made between the PCCs of the 3 ‘Network’ churches – St. John’s, St. Michael & All Angels, Westcliff and Christchurch, Southend .

Contractual/ paid staff changes and funding arrangements

• St. John’s paid staff team saw a few changes during 2024, as follows:

• ➢ Becky Armstrong (formerly part-time Children’s Worker) spent most of 2024 (from Mar-Dec) on Statutory Maternity Leave, but returned in late Dec-24 as the new Youth Worker – also on a parttime basis;

• ➢ Mary Chernii (former part-time Worship & Creative Leader) resigned from St John’s employment in early Jan-24 to pursue new opportunities;

• ➢ Alan Prosser (Facilities & Finance Manager – part-time) – no change;

• ➢ Linda Saville (Community Pastor/ Associate Minister – full-time) – no change. Linda continued her training and preparation for ordained ministry - she is scheduled to be ordained in Sep-25 .

• ➢ Lewis Saville (new Worship Leader) joined the staff team from Jul-24 on a full-time basis, initially under a 1.5-year, fixed-term contract (extending to Jan-26). Note: Following successful completion of a probationary period in Feb-25, this has been replaced by a permanent contract ;

• ➢ Katie Bysouth (new Children & Families Leader) joined the staff team from Aug-24, also on a full-time basis and initially under a 1.5-year fixed-term contract (extending to Feb-26). Note: Following successful completion of a probationary period in Mar-25, this has been replaced by a permanent contract .

• St. John’s total staff salaries/ pension costs were £84,895 in 2024 (FY23: £89,960), reflecting the various changes made to the staff team and helped by Government funding received during Becky’s period of Statutory Maternity Leave. Payroll services/ support continues to be provided by St John’s external agent/ accountant (Samantha Kettridge of HB Counters (Essex) Ltd) . For 2024 these costs continued to be covered in full from central church Strategic Development Fund (‘SDF’) grant monies. Note: These grant monies will continue to support St John’s staffing until the agreed 5-year SDF grant funding ceases in August 2025. From that time, St. John’s will need to be able to finance any ongoing paid roles from own giving/ other resources.

• Note: St John’s PCC is continuing to explore opportunities to bring in new grant funding to supplement the requirement for a material increase in regular church giving, with a view to retaining existing staff – noting the intention to progress additional Church Plant/ Revitalisation projects (in collaboration with the other Network churches – St Michael & All Angels and Christchurch) and with Alan Prosser expected to depart St John’s staff team from the end of Aug-25 .

Buildings/ repair costs etc

• Notable repairs and improvements made to St John’s fabric/ building during 2024 included:

• Church heating – the existing gas boiler/ radiators required various remedial work/ repairs during the year - total cost was c.£1,500, funded from general reserves.

• Roof/ guttering repairs – further repairs/ guttering clearance work was undertaken in Nov-24 – total cost c.£1,500, also funded from general reserves.

• Kitchen improvements – various enhancements were made to the kitchen (mainly to provide improved catering facilities for the weekly ID meetings), including repairs to the dishwasher (c.£600) and installation of a new oven (c.£6,300), which was part-funded from new regular and one-off donations. Note: In addition, St John’s secured a small grant of £1,900 towards this cost – received in Mar-25 .

• Other material projects that will/ may require funding in the near future include: (1) Replacement windows in creche/ kitchen area – this will require formal Faculty approval, with costs expected to exceed £10,000 (based on initial quotes obtained); (2) Options for increasing usable space/ meeting rooms within the Church building – also likely to require Faculty approval; (3) Improving churchyard amenity/ security; and (4) Developing the ‘secret garden’ area to the south-east corner of St John’s site. Note: St John’s shall continue to explore possible grant funding for these ideas, to supplement existing giving/ cash reserves .

• Routine/ general repair costs are met from available cash reserves, as required.

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FY24 Net result and closing cash position

St. John’s reported an overall consolidated net Income/ Expenditure surplus of £5,342 (FY23: Net surplus £1,495). This resulted in a small increase in total Balance Sheet net assets position at Dec-24 to £48,975 (Dec23: £43,633), with total available cash reserves increased to £38,274 (Dec-23: £36,576).

Note: In late Dec-24, after a lengthy application/ consideration period, St John’s was awarded a grant of £120,000 over 2 years from The Jerusalem Trust (part of the Sainsbury family trusts, and a substantial provider of grants to support provision of Christian ministry) to assist in supporting and expanding the work of the gospel, including additional church plant projects. The first tranche of £60,000 was received in early Jan-25 (post 2024 year-end) and the second tranche (also £60,000) is expected to follow in early Jan-26.

Reserves policy

Since Mar-23, cash surplus to immediate requirements is invested in a St. John’s-designated deposit account held with the CBF Church of England Deposit Fund (‘CBF’), via CCLA, which invests funds in ethical funds (in line with the policies of the Church of England Ethical Investment Advisory Group (‘EIAG’)) and offers a slightly higher rate of interest than traditional high street banks, with comparable security of deposit.

Note: In addition to the main St John’s General Fund deposit account held with CCLA, in Jan-25 (post 2024 financial year-end) a new CCLA Deposit account, the St John’s Grants Fund was established, to hold the £60,000 initial tranche of grant monies received from The Jerusalem Trust (see above) pending progress with the next church plant project .

PCC considers that a minimum of two months’ average expenditure, estimated at £10,000, should be retained as standby liquidity in the main Lloyds bank accounts, to cover any unforeseen income fluctuations. PCC regularly reviews the level of reserves to ensure that sufficient funds are held to meet its contractual commitments and those arising from other obligations.

Alan Prosser – Facilities & Finance Manager

4[th] April 2025

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St John The Baptist Church Statement of Financial Activities

for the year ended 31st December 2024

Income from: Donations and legacies Investment income Charitable activities Other trading activies Other Total Income Expenditures: Raising funds Charitable activities expenses Other expenditure Total Expenditures Net income/(expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Net movement in funds Total funds brought forward Total funds carried forward Represented by Unrestricted fund General fund	(	Restricted 84,895 84,895 85,855 85,855 960) 960 - ( 960 ( - - - -	Unrestricted 106,890 1,657 7,664 7,004 425 123,640 1,441 111,774 4,123 117,338 6,302 - 960) 960) 43,633 48,975 48,975 48,975	Year Ended 31.12.2024 106,890 1,657 92,559 7,004 425 208,535 1,441 197,629 4,123 203,193 5,342 - - - 43,633 48,975 48,975 48,975	Year Ended 31.12.2023 91,089 958 96,864 6,398 2,228 197,537 2,358 188,453 5,231 196,042 1,495 - - - 42,138 43,633 43,633 43,633

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St John The Baptist Church Analysis of income and expenditure for the year ended 31st December 2024

Income Donations and legacies Cash donations Donations and legacies Gift Aid received on donations Giving station Regular giving Special collections Stewardship/CAF donations Sundry receipts Website special events Website giving Investment income Bank interest Charitable activities Clergy fees received Fundraising events Kids ministry income Midweek Events income (incl. ID) SDF Income grant Other trading activies Car parking fees Premises hire Other Furniture sale Insurance pay out Total Income		Restricted - - 84,895 84,895 - - 84,895	Unrestricted 8,421 4,662 16,998 5,339 49,974 170 1,208 11,730 1,008 7,380 106,890 1,657 1,657 2,507 1,246 603 3,308 7,664 6,194 810 7,004 425 - 425 123,640	Year Ended 31.12.2024 8,421 4,662 16,998 5,339 49,974 170 1,208 11,730 1,008 7,380 106,890 1,657 1,657 2,507 1,246 603 3,308 84,895 92,559 6,194 810 7,004 425 - 425 208,535	Year Ended 31.12.2023 8,820 3,783 13,974 4,927 42,778 391 2,386 491 3,892 9,647 91,089 958 958 1,794 1,094 1,898 - 92,078 96,864 4,966 1,432 6,398 200 2,028 2,228 197,537

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St John The Baptist Church Analysis of income and expenditure for the year ended 31st December 2024

Expenditures Raising funds Advertising & Outreach Charitable activities expenses AV/IT equipment Christmas Cleaning and waste expenses General ministry ID Midweek ministry expenses Hospitality Insurances Kids ministry Office/ general administrative expenses Organ maintenance Parish fees paid to Diocese Parish share Pastoral team Recurring office expenses Repairs and maintenance SDF Clergy expenses SDF Salaries and pensions St Johns external giving/ mission Sundry expenses Training Utilities Other expenditure Accountancy Contactless fees/ website fees Copyright Guest speaker fees and expenses Organ playing fees Other professional services Total Expenditures Net Income/(Expenditure)	(	Restricted - 960 84,895 85,855 - 85,855 960)	Unrestricted 1,441 1,441 722 1,656 4,099 1,172 3,997 2,340 5,859 7,088 5,842 388 943 36,881 686 3,381 11,301 - - 720 13,172 379 11,148 111,774 850 269 1,099 100 1,540 265 4,123 117,338 6,302	Year Ended 31.12.2024 1,441 1,441 722 1,656 4,099 1,172 3,997 2,340 5,859 7,088 5,842 388 943 36,881 686 3,381 11,301 960 84,895 720 13,172 379 11,148 197,629 850 269 1,099 100 1,540 265 4,123 203,193 5,342	Year Ended 31.12.2023 2,358 2,358 6,494 1,050 3,838 1,266 - 1,248 5,601 5,116 3,103 383 679 32,000 344 2,980 19,865 2,205 89,960 492 4,297 298 7,234 188,453 1,082 276 1,044 612 1,290 927 5,231 196,042 1,495

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St John The Baptist Church Balance Sheet

As of December 31, 2024

Fixed Asset Cash at bank and in hand CCLA General Fund Deposit Checking (5280) Savings (5168) Petty cash Debtors Debtors Creditors Accruals Total net assets (liabilities) Charity funds Surplus/(Deficit) Total Charity funds		Restricted - - - - - -	Unrestricted 24,796 1,307 12,059 112 38,274 15,846 15,846 5,145 5,145 48,975 48,975 48,975	Year Ended 31.12.2024 24,796 1,307 12,059 112 38,274 15,846 15,846 5,145 5,145 48,975 48,975 48,975	Year Ended 31.12.2023 28,328 2,526 5,445 277 36,576 11,599 11,599 4,542 4,542 43,633 43,633 43,633

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St John The Baptist Church for the year ended 31st December 2024

Notes to the Financial Statements

1) Accounting Policies

a) Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2015)’,Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Financial reporting standard 102 – reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ‘The Financial Standard applicable in the UK and Republic of Ireland’:

• The requirement of Section 7 Statement of Cash Flows.

Taxation

The charity is exempt from tax in its charitable activities.

b) Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available by approval for the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts 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.

c) Incoming Resources

Collections are recognised when received by or on behalf of the PCC.

Planned giving receivable under covenants is recognised only when received.

Income tax recoverable on covenants or gift aid donations is recognised when the income is received.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

d) Resources Used

Costs of generating funds

These include the costs of any fund-raising activities.

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan parish share is accounted for when paid.

Governance costs

These represent the cost involved in running and staffing the church office. The independent examiner has kindly waived his entitlement to any fees.

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St John The Baptist Church for the year ended 31st December 2024

e) Fixed Assets

Consecrated land and buildings and moveable church furnishings

Consecrated and benefice property is excluded from the accounts by s.96(2)(a) of the Charities Act 2011.

No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC, which require a Faculty approval for disposal and which the PCC considers to be inalienable property, since insufficient cost information is available to value such assets in the accounts.

All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired is written off.

f) Current assets

Amounts owing at 31 December in respect of fees, rents or other income due are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit at the bank.

2) Trustee Expenses

No trustee received any remuneration for services provided to the charity in the year other than those disclosed in the Related Party note.

3)	Staff Costs Wages and salaries including Social Security costs Staff pension	Year Ended 31.12.2024 £ 83,445 1,450	Year Ended 31.12.2023 £ 88,561 1,399

St Johns The Baptist Church employed 5 staff members during the year. No employee received any benefits other than that of a pension.

5) Debtors

Debtors Liabilities: Amounts falling due with one year Accrual Analysis of Net Assets by Fund Current Assets Current Liabilities		Restricted - - Restricted - - Restricted - - -	Unrestricted 15,846 15,846 Unrestricted 5,145 5,145 Unrestricted 54,120 5,145 48,975	Year Ended 31.12.2024 £ 15,846 15,846 Year Ended 31.12.2024 £ 5,145 5,145 Year Ended 31.12.2024 £ 54,120 5,145 48,975	Year Ended 31.12.2023 £ 11,599 11,599 Year Ended 31.12.2023 £ 4,542 4,542 Year Ended 31.12.2023 £ 48,175 4,542 43,633

6) Liabilities: Amounts falling due with one year

7) Analysis of Net Assets by Fund

8) Related Party Disclosure

During the year the charity paid a salary of £32,130 to Mrs Linda Saville with pension contributions totalling £777 for her role as Community Pastor since September 2022 and a salary of £13,750 to Mr Lewis Saville with pension contributions of £297 for his role as Worship Leader since July 2024. Both Mrs Linda Saville and Mr Lewis Saville are Trustees.

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Independent Examiner's Unqualified Report

St John The Baptist Church

Independent Examiner’s Report to the Trustees

I report on the financial statements of the Trust for the period ended 31 December 2024 set out on pages 1 to 13.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of financial statements. The charity’s trustees 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 financial statements under section 145 of the 2011 Act;

• to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b)^ of the

• • 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

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 charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• a) which gives 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; and

• to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the

• • 2011 Act;

have not been made or

• to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be

• b) reached.

J P Francis FCA 1386 London Road Leigh on Sea Essex, SS9 2UJ

Date: 23rd April 2025

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