2024-12-31-accounts

Trustees’ Annual Report and Financial Statements

of The Parochial Church Council of the Ecclesiastical Parish of

St John’s Church, Broadbridge Heath

St John’s Church, St John’s Hall, Church Road, Broadbridge Heath, RH12 3LD Registered Charity No. 1195316

For the year ended 31 December 2024

Contents:

Page 1 Trustees’ Annual Report 6 Financial Review 7 Structure, Governance and Management 9 - 19 Financial Statements 20 Independent Examiner’s Report Website: www.stjohnsbbh.org.uk Incumbent: The Rev’d Dr Mark Lavender Independent examiner: Mrs Marti Stenton FCA, Morris Palmer Limited, Barttelot Court, Barttelot Road, Horsham, West Sussex, RH12 1DQ Bankers: NatWest, 47 Carfax, Horsham, West Sussex, RH12 1FD CAF Bank, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ Kingdom Bank, Media House, Padge Road, Beeston, NG9 2RS

The PCC of St John’s Church Trustees’ Annual Report 2024

Aim and Purposes

St. John’s PCC has the responsibility of cooperating with the incumbent, the Reverend Doctor Mark Lavender, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The Parochial Church Council (PCC) is also specifically responsible for the maintenance of the Church building and church hall situated at Church Road, Broadbridge Heath.

We have a commitment to growth (both numerically and in Christian maturity) and see this happening through a number of different avenues namely through:

Covenant – our relationships with one another and with God

Community – our ability to gather as a church and local community and encourage one another

Children – our appeal to the younger generation and their families

Conference – our ability to gather together with other churches and partners to support one another in mission

Objectives and Activities

The PCC is committed to enabling as many people as possible to attend our church and to become part of our worshipping community at St. John’s. Our regular services take place at 8:30am and 10:30am every Sunday, the latter being accessible via a YouTube link which is sent via email to members of the church and others who cannot attend in person.

The PCC is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The trustees believe that the Church provides benefit to the public by:

• providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers.

• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

It is important that we maintain the fabric of St. John’s church building and hall as well as future proofing our provision. There is an immediate need to replace our existing church windows and we are close to having planning permission for the project and we have begun raising funds. (Over £120k at present). We also have ambitious plans to build a new annex building which could link the church and the existing church hall and provide extra welcome and meeting space; as well as to potentially install a new church underfloor heating system along with various renewable options for energy production. The latter plans are clearly dependent on funding.

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Achievements and Performance (using our commitment to growth categories)

1. Covenant – our relationships with one another and with God

Church Services and meetings

During 2024, our Sunday morning services had an average attendance of 70 (68,61) adults and 26 (22,18) children for the 10:30 service and 30 (30,28) adults for the early service. (The previous two year’s figures in brackets).

Our official Electoral role number was 141 (140,139) at the end of 2024.

We took 5 funerals in our church building in the last year but no baptisms or weddings.

Christmas services

These again attracted over 600 individual attendances between the nativity service 148 (123,81), 9 lessons and carols 141 (137,122), Christingle 180 (211,162), Midnight communion service 60 (53,50) and Christmas Day 97 (91,90) services. (Previous two year’s figures in brackets). They provided a real opportunity to celebrate Christmas as a community and to continue to establish good links and relationships within the village (particularly those who are not regular church-goers) with many attendees coming for their only service of the year at the Christingle service.

Connect Groups

Over the past 4 years, during Lent, we have organised Connect Groups. These are opportunities on a weekly basis to meet with others over a common hobby, skill or interest. (Groups have included climbing, walking, running, bowls and swimming groups, various Arts, social gatherings around meals as well as bible study and prayer). This was again popular in 2024 with 17 separate groups meeting over the 6 weeks.

Church Camp

Once a year the church hires some land at the edge of the parish and organises a long weekend of worship, food, camping and outdoor activities. The Sunday service is moved to the site for that weekend and church members are encouraged to invite friends and neighbours. It was, as always, a great opportunity to include non-church members in our fellowship and to take more time with our conversations and meals together. This year we enjoyed a quiz and a live band on the Saturday evening, walks, runs and kids’ activities during the days and several campfire singalongs. It is quite an undertaking to organise including portaloos, bouncy castles, PA equipment, a large marquee and communal food. Huge thanks to the Camp Team for organising such a great event.

Pastoral Care and Prayer

St John’s has four Pastoral Facilitators (Vivien Herbert, Audrey Lee, Hazel Lamb and Heather Nye) who meet regularly with the clergy to discuss and pray for individual needs of the church members and the community. The pastoral team involves a large number of others who contribute through visits, lifts, meals, phone calls and other practical help. The team ensure that St John’s is a safe church to be part of and that every individual is known and feels loved.

The church has a Prayer Chain which is coordinated by one individual in collaboration with the clergy and involves prayer requests being disseminated to members of the prayer team. There is also a women’s Re:treat group which is used to communicate prayer and other general needs. St John’s is careful to comply with GDPR as well as safe-guarding regulations in all of these contexts. In more complex situations, we are careful to signpost to professional organisations wherever appropriate, including regular updates to and from the safeguarding officer at all PCC meetings.

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Staff and Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is.

In particular we want to mention our church warden Jon Ogan, who is always willing to get involved and always seems to have the capacity to help despite a physically demanding day job. To list all of the roles that Jon has taken on this year would be impossible, but they include preacher, service leader, AV technician(!), camp organiser, barman, social secretary, Hebrew teacher and bouncer to mention just a few!

We would also like to thank our Treasurer Richard Garry and Assistant Treasurer Julia Robertson. Our finances are in a good state and much of this is due particularly to the diligence and attention to detail of Julia’s everyday organisation of the finances and general resources of the church.

No Sunday service would be able to happen without our children and youth leaders, our worship leaders who keep the worship fresh and accessible and our tech team who enable those in the building to access great sound and images as well as those who attend online from home. Thank you to all of you for giving up your personal worship time to serve others so that they can access the worship themselves.

Sarah Tombling has continued to be a wonderful communicator as our senior church Administrator, ensuring that the rotas are always filled, the website is up to date and everyone knows who is doing what, when. During 2024 the church employed a second person, Liesl Garry, to assist with administration (particularly regarding the PCC) and to act as our safeguarding officer. Thanks to Liesl we now have a much more rigorous approach to registering young people every Sunday, clear guidelines for dealing with a number of mental health related issues, a more streamlined safeguarding and recruitment process and a better-informed church as a result. With the increase in staffing, it has been great to develop more of a team dynamic in our organisation and this should be a focus over the coming year.

The vicar is also privileged to be supported by a non-stipendiary assistant minister, Rev Brian New, who regularly leads services, teaches and supports with occasional offices with his trademark unruffled gentleness and confidence. He truly makes everyone present feel safe and loved when he is at the front. Because of Brian’s sacrificial commitment we are able to offer ministry is a much wider range of settings including care homes, home visits and school.

2. Community – our ability to gather as a church and local community and encourage one another

BBH Wider Community

We hold monthly assemblies at the local primary school (Shelley School) and frequently invite individual classes and year groups to activities within the church building including the annual Christmas concerts and Welly walks. The church works alongside the headteacher when required to support the curriculum, particularly in terms of themes for assemblies and individual class projects. Our successful relationship with the school was evident when we were asked to host the applicants for headteacher interviews earlier in the year. And this is all from a school which is not a Church of England school and so has no obligations to work with us – and yet they do because they value us.

The vicar and a small, dedicated team visit two of the local care homes in the parish on a monthly basis to share communion, sing hymns, pray for residents, and to offer a space to listen to individual concerns. We were delighted to be invited to begin this ministry at a new venue (Highwood Mill) in the Autumn and to expand the work at Broadbridge Park to include their Dementia ward.

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The vicar has begun to offer a chaplaincy service at the local fire station having attended a number of events including a welfare day for the fire crews based there.

Every year on Remembrance Sunday we are joined by the uniformed young people’s groups (Beavers, Brownies, Cubs and Scouts) for a public act of remembrance at the village memorial where wreaths are laid by them and the local parish council.

Our church hall has continued to increase in use, with regular hall-hirers for community groups including WI, exercises classes, toddler group, puppy training, the local youth group as well as the regular village lunch, community café and other social events.

After completing a sustainability audit covering the key areas of teaching and worship, land, buildings, community engagement and individual lifestyle we were delighted to be awarded Bronze Status as an Eco-Church last year. There were also a number of opportunities to begin to involve the wider community with visits to Shelley school to install a bug hotel, the beginnings of a community allotment and the appointment, after successfully completing her course, of Liesl Garry as an Authorised Lay Minister for ‘Care of creation and Eco Church’.

Finally, the vicar is currently in discussions with other church leaders and the national organisation Spurgeons with the view to setting up a Family Hub to support local families in Horsham.

3. Children – our appeal to the younger generation and their families (includes youth up to 18)

St John’s currently has 84 children registered; with an average of 26 children per week (including the summer when many families are away). This puts us in the 95[th] percentile for all CofE churches where the National average number of children attending was 7 in 2023.

- ( ref: https://www.churchofengland.org/sites/default/files/2024 12/statisticsformission2023.pdf p10)

We are so grateful to all of our Children and Youth Team for all that they do to provide activities and teaching most Sunday mornings, and particularly to Lynfa Palmer for organising much of it in the absence of a Children’s and Youth Coordinator. Although we have secured part of the funding to employ an additional member of staff, recruitment has proved difficult and we are still searching and seeking to find creative recruitment methods. We do share a youth leader with Horsham parish (Lee Buck) and St John’s contributes to his salary. Lee has organised a number of off-site activities and clubs, particularly for the youth (11-18), and has helped us to retain good connections with other churches in Horsham, as well as enabling our young people to meet with others of their age group across the town of Horsham. One of the highlights of the year for the youth is a Diocesan-wide camp for all youth in the Diocese of Chichester at Plumpton Racecourse on the final weekend of May.

4. Conference – our ability to gather together and work with other churches and mission partners to support one another

We have continued to forge strong links with other churches across Horsham through the Churches Together network, for which the vicar is now a member of the Executive team. We regularly host combined services and prayer meetings and attend the local Deanery chapter. Three members of the PCC sat on the Deanery Synod this year (Liz New, Barbara Storer and Kate Discombe). This provides the PCC with an important link between the parish and the wider structures of the church. The vicar meets monthly to pray with other church leaders in Horsham and the surrounding villages including those from other denominations (Catholic, URC, Baptist, Methodist and Free church).

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The vicar attended the National Leadership Conference for New Wine (a network of Charismatic Evangelical churches) in Harrogate. This was a great opportunity to keep updated with current theological and ecclesial matters but also to network with other church leaders. Some members of the congregation also attended a Christian festival at Ashburnham Christian Centre near Battle and it is hoped to increase our connection with this annual event.

Harvest Supper

In October our Mission Team organised an evening meal in support of ‘Mission Aviation Fellowship’, a charity who enable practical help, physical healing and spiritual hope to be delivered to some of the world’s most remote and inaccessible communities, and with whom we have good links due to a former (youth) member, Jordon, training to be a pilot with them.

Mission Partners

The church has a Missions Team which meets regularly to discuss our giving as a church and ways to support a number of missionary families connected to St John’s, of which there are currently 4 (in Uganda, Greece, Panama and Brazil), who each received £1,775 during the year.

This year we have also financially supported Tearfund (£1,775); Embrace (£1,315); CSW, FSW (Family Support Work in Sussex) (£1,517 each); Watoto Choir, Mission Aviation Fellowship and Soul Edge (£540 each); and Turning Tides (£517) through our mission tithe. Total giving from Restricted and Unrestricted funds was £15,411 for the year. (2023: £16,303)

We have also organised various fundraising events during the year, including breakfasts, suppers and a children’s mini market, which have raised further funds. These have included funds sent to Mission Aviation Fellowship (£917); Link to Hope (£108); Projects in Uganda (£516); Christian Aid (£597) and a Christmas gift to two of the missionary families we support (£150 each). We also packed and delivered 36 shoeboxes for Link to Hope in November.

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Financial Review

Income and Expenditure

Income and expenditure is shown for the year ending 31 December 2024 and comprises total receipts of £204,288 (2023: £187,168). The PCC is very grateful to church members for their committed and sacrificial giving to support and finance the work at St John’s, particularly during these uncertain times.

Expenditure for the year was £185,355 (2023: 166,146) . The increase over 2023 is mainly due to fees paid to our architects for the Renewal project and a 4% increase in Diocesan parish share. It is the aim of St John’s to manage its expenses carefully and remain thoughtfully mindful that our income is dependent on sacrificial giving.

Providing for Ministry

As a church we must fund our ministry costs. It comprises the largest expenditure of the PCC and for the year a liability of £83,074 (2023: £79,583) became payable to the Diocese for our share of all churches’ parish ministry costs. This expenditure includes:

• the housing, support, stipend and pension costs of the clergy of this parish

• training of new ordinands

• a contribution to national church funds

• shared costs of the Christian family throughout the whole diocese

• assistance towards the upkeep of churches less able to manage than ourselves.

The regular cash payments to the diocese during the year are calculated after deducting income received from the Mitchell Trust of £23,916 (2023: £21,495) from the full cost shown above. These investments are managed by the diocese.

In 2024 the PCC contributed 102% of the costs allocated to this church to help cover the shortfall for other churches in the diocese.

Staff Costs

The PCC employs two administrators, on a part-time basis, who run the Parish office. Other than this the Parish has no employees and all other roles within the Parish are voluntary.

Reserves Policy

It is PCC policy to maintain a balance on the general unrestricted funds (excluding property) which equates to approximately four months of unrestricted payments as contingency against unforeseen situations. We always held at least that amount both during and at the end of the financial year. At the end of 2024 we held £45,368 in the General Fund as our 2025 budget shows that our anticipated expenditure for the first four months is £45,367. At this time, it is PCC policy to transfer surplus general funds into our Fabric Fund for building repairs and our Renewal Fund for the furtherance of God’s work in the Parish and future building projects, including replacement of the deteriorating church windows. The PCC has also pledged to tithe 10% of total income during the year to Mission Giving. At the end of the year, £24,500 was transferred to our designated Renewal fund, £12,700 to the Fabric fund and £3,900 to our Mission Fund to complete the tithe for 2024.

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Structure, Governance and Management

St John’s Church, Church Road, Broadbridge Heath, RH12 3LD can be contacted via e-mail either directly to our incumbent: [e-mail], our administrator, [e-mail] or our PCC Secretary [e-mail]

The PCC is registered with the Charity Commission as required by the Charities Act 2011. Its governing document is the Parochial Church Council (Powers) Measure 1956. It is also registered with HMRC as a charity in order to reclaim gift-aid on donations.

In line with C of E regulations, members must be aged over 16 and on the Electoral Roll. All members of the church are encouraged to be on the Electoral Roll and thus eligible for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

The PCC plans to meet six times this year. Attendance is usually 85% or higher.

Since the last APCM, meetings were held on: 11[th] June, 10[th] September, 12[th] November 2024, 14[th] January and 12[th] March 2025. Meetings are currently planned for: 10[th] June, 16[th] September and 11[th] November 2025. The meeting dates are published on the church calendar.

Administrative Information

PCC membership for the period of this report

Ex-officio: Vicar Rev Dr Mark Lavender (Chairman) Assistant Minister Rev Brian New Church Wardens Fiona Page (until May 2024) Jonathan Ogan

Deanery Synod Representatives

Liz New Barbara Storer (until October 2024) Kate Discombe

Elected: Richard Garry Treasurer Alison Carre Parish Safeguarding Officer (until May 2024) Andrew Edwards Health & Safety Audrey Lee David Tombling Karen MacDonald Katie Carter Tim Carter

Deanery Synod Reps and lay members are usually elected for a 3-year (renewable) term.

All elections are held at the APCM with nominations invited from the church family as vacancies arise. Our PCC Secretary and Parish Safeguarding Officer is Liesl Garry.

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Sub-Committees:

In addition to the PCC, we have a Standing Committee, which also plans to meet 6 times each year (on alternate months to the PCC). Our Standing Committee primarily discusses business and finance issues so recommendations can be made to the PCC, leaving that group more time for discussion about the vision and mission of the church.

Current members of the Standing Committee:

Vicar – Rev Dr Mark Lavender Assistant Minister – Rev Brian New Richard Garry, Treasurer Liesl Garry, Parish Safeguarding Officer & PCC Secretary (from May 2024) Andrew Edwards, Health & Safety Jonathan Ogan, Church warden Julia Robertson, Assistant Treasurer

Alison Carre, Parish Safeguarding Officer (until May 2024) Fiona Page, Church warden (until May 2024)

The PCC Secretary acts as SC Secretary.

DotCom – Vicar, Assistant Minister, Church Wardens and Administrators meet weekly to discuss logistics for the next few weeks and any general issues which have arisen, as well as providing support and praying for each other and church members.

The Trustees’ Annual Report was approved by the PCC and signed on its behalf by:

…………………………………………………………

Date: 24[th] April 2025

Rev’d Dr Mark Lavender, PCC Chairman

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St John's Church, Broadbridge Heath Statement of Financial Activities

For the year ended 31 December 2024

For the year ended 31 December	2024
	Unrestricted Fund	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Total Funds 2023 Notes
Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other receipts	£ 144,168 1,841 14,128 26,930 100	£ 10,103 5,101 1,917 - -			£ - - - - -	£ 154,271 6,942 16,045 26,930 100	£ 143,298 1,074 19,070 23,726 -
Total income	187,167	17,121			-	204,288	187,168 2
Expenditure on: Raising funds Charitable activities Other trading activities Other expenditure	18 142,291 6,694 -	159 36,193 - -			- - - -	177 178,484 6,694 -	68 160,666 5,412 -
Total expenditure	149,003	36,352			-	185,355	166,146 3
Net gains (or losses) on investments	-	-		11,670		11,670	(1,803) 8
Net income or (net expenditure)	38,164	(19,231)		11,670		30,603	19,219
Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fixed assets Other gains/(losses) Reconciliation of funds:	-	-		-		-	- 7
	38,164 - -	(19,231) - -		11,670 - -		30,603 - -	19,219 - -
Net movement in funds	38,164	(19,231)		11,670		30,603	19,219
Opening funds at 1 January 2024	150,752	46,861		457,865		655,478	636,259
Total funds carried forward	188,916	27,630		469,535		686,081	655,478

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St John's Church, Broadbridge Heath

Balance Sheet

For the year ended 31 December 2024

For the year ended 31 December 2024
	Total Funds 2024	Total Funds 2023	Notes
Intangible assets Tangible assets Endowed investments	£ - 0 469,535	£ - - 457,865
Total fixed assets	469,535	457,865	8
Stocks Debtors Cash at bank and in hand	- 4,579 217,494	- 5,533 195,655	10
Total current assets	222,073	201,188
Creditors: Amounts falling due within one year	(5,527)	(3,575)	11
Net current assets or (liabilities)	216,546	197,613
Total assets less current liabilities Creditors: Amounts falling due after more than one year Provisions for liabilities	686,081 - -	655,478 - -	12
Total net assets or (liabilities)	686,081	655,478
The funds of the charity: Endowment funds Restricted income funds	469,535 27,630	457,865 46,861
Unrestricted funds Revaluation reserve	188,916 -	150,752 -
Total unrestricted funds	188,916	150,752
Total charity funds	686,081	655,478	13

The financial statements for the year ended 31 December 2024, including the notes following, were approved by the PCC and signed on its behalf by:

................................................. Rev’d Dr Mark Lavender, PCC Chairman

Date: 24 April 2025

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St John's Church, Broadbridge Heath

Notes to the Financial Statements

For the year ended 31 December 2024

1 Accounting policies

a Accounting convention

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities, (SORP (FRS 102)). The accounts, which cover a 12 month period from 1 January 2024 to 31 December 2024, present a true and fair view and the accounting policies adopted are those outlined below.

The financial statements have been prepared under the historical cost convention, modified to include investments at fair 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 affiliation to another body, nor those which are informal gatherings of church members.

b Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or

projects.

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaing unspent at the end of the year is carried forward as a balance on that fund.

Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment

c Income and endowments

All income and endowments are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

Charitable activities

Statutory fees for weddings and funerals are recognised when the office occurs.

Other trading activities

Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised when received.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2024

All other income

All other income is recognised in accordance with the above overall policy.

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation at 31 December.

d Expenditure

Expenditure is accounted for on an accruals basis and accounted for gross.

Grants

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

Church Activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

e Fixed Assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements.

All expenditure on consecrated or beneficed buildings and individual items costing under £1,500 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible assets, excluding freehold properites, over their expected useful lives. The rates generally applicable are:

Land and Buildings Nil Fixtures and Fittings 20% Audio visual equipment 33% Office Equipment 25%

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

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

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2024

2. Analysis of income and endowments

	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2024	Total Funds 2023	Notes
Planned giving (excl. tax refunds) Planned giving (no tax refunds) Loose cash collections Sundry Donations Gift Aid recoverable Other income Grants	£ 95,675 10,038 2,699 9,717 25,759 280		£ 840 7,439 1,474 350		£ - - - - - -	£ 96,515 10,038 2,699 17,156 27,233 - 630	£ 87,627 9,995 2,389 18,673 24,334 - 280
Donations and legacies	£144,168	£10,103			-	£154,271	£143,298
Fees for weddings & funerals Fees for events	1,750 91	- 5,101			-	1,750 5,192	823 251
Charitable activities	£1,841	£5,101			-	£6,942	£1,074
Fundraising events Church hall hiring fees	260 13,868	1,917 -			-	2,177 13,868	4,807 14,263
Other trading activities	£14,128	£1,917			-	£16,045	£19,070
Bank & CBF deposit interest Mitchell Trust income	3,014 23,916	- -			- -	3,014 23,916	2,231 21,495
Investments	£26,930	-			-	£26,930	£23,726
Other receipts	100	-			-	100	-
Total income and endowments on all funds	£187,167	£17,121			-	£204,288	£187,168

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2024

3. Analysis of expenditure

3. Analysis of expenditure
	Unrestricted Fund	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Total Funds 2023	Notes
Stewardship costs Costs of fundraising events	£ 18 -		£ - 159		£ - -	£ 18 159	£ 17 51
Cost of raising funds	£18		£159		-	£177	£68
Charitable grants and donations Mission & evangelism costs Diocesan parish share Clergy and other people's expenses Salaries and honoraria incl NI Upkeep of services Church running costs Youth and children's work Church and hall maintenance and repair Upkeep of church grounds Bank charges Depreciation Governance Church repairs	15,138 11,475 83,074 5,409 8,444 2,770 12,833 779 238 511 256 - 1,364		273 7,672 - - - - - 273 - - - - 27,975		- - - - - - - - - - - - -	15,411 19,147 83,074 5,409 8,444 2,770 12,833 1,052 238 511 256 - 1,364 27,975	16,303 14,223 79,583 5,279 6,492 2,456 11,805 2,410 19,595 - 116 1,030 1,374 -	4 5 8 6
Cost of charitable activities	£142,291	£36,193			-	£178,484	£160,666
Church hall running costs Other trading costs	6,694 -	-			- -	6,694 -	5,412 -
Cost of other trading activities	£6,694	-			-	£6,694	£5,412
Total expended on all funds	£149,003	£36,352			-	£185,355	£166,146

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St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2024

4. Missionary and charitable giving:

	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2024	Total Funds 2023	Notes
Overseas: CMS Tearfund Mission to seafarers Christian solidarity worldwide Sarah and Daniel Medeiros 2 serve trust IFES Watoto Choir Mission Aviation Fellowship Embrace Home: Horsham Churches Together - Fegans project Kintsugi Hope The Children's Society Turning Tides Soul Edge Family support work Hardship Fund	£ - 1,552 1,775 1,517 1,775 1,775 1,775 540 540 1,315 - - - 517 540 1,517 -		£ - 223 - - - - - - - - 50 - - - - -		£ - - - - - - - - - - - - - - - - -	£ - 1,775 1,775 1,517 1,775 1,775 1,775 540 540 1,315 - 50 - 517 540 1,517 -	£ 1,425 5,425 1,850 1,425 - 2,000 1,425 588 - 120 250 - - 1,425 370
	15,138		273		-	15,411	16,303
5. Staff costs
	Unrestricted Fund	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Total Funds 2023	Notes
Remuneration Wages and salaries Employer social security costs	£ 8,444 -		£ - -		£ - -	£ 8,444 -	£ 6,492 -
	8,444		-		-	8,444	6,492

5. Staff costs

5. Staff costs
	Unrestricted	Restricted	Endowed	Total Funds	Total Funds
	Fund	Fund/s	Fund/s	2024	2023	Notes
	£	£	£	£	£
Remuneration
Wages and salaries	8,444	-	-	8,444	6,492
Employer social security costs	-	-	-	-	-
	8,444	-	-	8,444	6,492

The average number of persons employed by the charity during the financial year was 2 (2023: 1). No employee received remuneration at the rate of £60,000 or more (2023: none).

6. Governance

6. Governance
	Unrestricted Funds	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Total Funds 2023	Notes
Independent examination Accounts production	£ 1,364 -		£ - -		£ - -	£ 1,364 -	£ 1,374 -
	1,364		-		-	1,364	1,374
7. Transfers between funds
	Unrestricted Funds	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Total Funds 2023	Notes
	£ -		£ -		£ -	£ -	£ -
	-		-		-	-	-

15

St John's Church, Broadbridge Heath Notes to the Financial Statements (continued)

For the year ended 31 December 2024

8. Fixed Assets

a) Investments

a) Investments
	Unrestricted Fund	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Notes
Market value 1 January 2024 Disposals at carrying value Purchases at cost Net gains and revaluation	£ - - - -		£ - - - -	£ 457,865 - - 11,670		£ 457,865 - - 11,670
Market value 31 December 2024	-		-	£469,535		£469,535

The holdings of investments in shares at 31 December 2024 were: 3703.73 shares in the CBF Investment Fund and 26,072.72 M&G Charifund shares, both investments being included at valuation.

b) Tangible fixed assets

		Freehold land and buildings	Audio visual equipment	Audio visual equipment		Office equipment	Total fixed assets	Total fixed assets	Notes
Cost or valuation At 1 January 2024 Additions Disposals Revaluation		£ - - - -		£ 3,091 - - -		£ - - - -		£ 3,091 - - -
At 31 December 2024		-		3,091		-		3,091
Charge for impairment At 1 January 2024 Additions Disposals Revaluation		- - - -		(3,091) - -		- - - -	(3,091) - - -
At 31 December 2024		-		(3,091)		-	(3,091)
Net book amounts At 31 December 2024		-		0		-	0
At 1 January 2024		-		-		-	-

16

St John's Church, Broadbridge Heath

Notes to the Financial Statements (continued)

For the year ended 31 December 2024

9. Analysis of net assets by fund

9. Analysis of net assets by fund
	Unrestricted Funds	Restricted Fund/s		Endowed Fund/s		Total Funds 2024	Total Funds 2023	Notes
Fixed assets for church use Investment fixed assets Current assets (except cash) Cash at bank and on deposit Current liabilities	£ 0 - 4,453 187,527 (3,064)		£ - 126 29,967 (2,463)	£ 469,535 - - -		£ 0 469,535 4,579 217,494 (5,527)	£ 0 457,865 5,533 195,655 (3,575)
	£188,916	£27,630		£469,535		£686,081	£655,478

10. Debtors

	Unrestricted Funds	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2024	Total Funds 2023	Notes
Income tax recoverable Prepayments and accrued income Other debtors	£ 2,806 1,326 321		£ 18 108 -		£ - - -	£ 2,824 1,434 321	£ 3,261 1,701 571
	£4,453		£126		-	£4,579	£5,533

11. Creditors: amounts falling due within one year

	Unrestricted Funds	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2024	Total Funds 2023	Notes
Deferred income Accruals for utilities and other costs Other creditors	£ - 3,064 -		£ - 2,463 -		£ - - -	£ - 5,527 -	£ 1,140 2,435 -
	£3,064		£2,463		-	£5,527	£3,575

12. Creditors: amounts falling due after more than one year

	Unrestricted Funds	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2024	Total Funds 2023	Notes
Accruals for utilities and other costs Other creditors	£ - -		£ - -		£ - -	£ - -	£ - -
	-		-		-	-	-

17

St John's Church, Broadbridge Heath Notes to the Financial Statements (continued)

For the year ended 31 December 2024

13. Statement of funds

13. Statement of funds
	Opening Balances 1 Jan 2024	Income	Expenditure	Transfers, other gains and losses	Balances c/fwd 31 Dec 2024
Mitchell Trust	£ 457,865	£ -	£ -	£ 11,670	£ 469,535
Total of all endowed funds	457,865	-	-	11,670	469,535
Fabric fund Mission fund Camp fund Renewal Fund Tea and Fellowship Womens Ministry Youth and Children's work	15,813 42 2,279 27,635 178 864 50	- 1,085 3,184 7,939 - 4,500 413	- (273) (2,788) (28,134) - (4,883) (274)	- - - -	15,813 854 2,675 7,440 178 481 189
Total of all restricted funds	46,861	17,121	(36,352)	-	27,630
General fund Renewal fund Fabric fund Mission Fund YP Bursary Hardship Fund	45,564 88,625 11,503 2,740 675 1,645	187,167 - - -	(146,263) - - (2,740) -	(41,100) 24,500 12,700 3,900 - -	45,368 113,125 24,203 3,900 675 1,645
Total of all unrestricted funds	150,752	187,167	(149,003)	-	188,916
Total funds	£655,478	£204,288	£(185,355)	£11,670	£686,081

14. Transactions with PCC members and connected parties:

Mrs S Tombling, wife of Mr D Tombling, a trustee, received £5,428 for administrative services. (2023: £6,492) Mrs L Garry, wife of Mr R Garry, a trustee, received £3,016 for administrative services. (2023 £0)

The PCC supported the vicar by paying Council Tax of £3,264 (2023: £3,041), water and environmental charges of £586 (2023: £502) plus other regular reimbursement which includes travel, training, hospitality, telephone and broadband amounting to £2,236 (2023: £2,041) for the year.

There were no expenses paid to any of the other trustees.

The aggregate donations made by the charity’s trustees amounted to £48,004 (2023: £35,487). None of these carried any conditions on receipt.

18

St John's Church, Broadbridge Heath Notes to the Financial Statements (continued)

For the year ended 31 December 2024

15. Prior year Statement of Financial Activities comparative figures for this year

	Unrestricted Fund	Restricted Fund/s	Restricted Fund/s	Endowed Fund/s	Endowed Fund/s	Total Funds 2023
Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments	£ 125,062 1,065 14,497 23,726		£ 18,236 9 4,573 -		£ - - - -	£ 143,298 1,074 19,070 23,726
Total income	164,350		22,818		-	187,168
Expenditure on: Raising funds Charitable activities Other trading activities Other expenditure	17 137,500 5,412 -		51 23,166 - -		- - - -	68 160,666 5,412 -
Total expenditure	142,929		23,217		-	166,146
Net gains (or losses) on investments			-		(1,803)	(1,803)
Net income or (net expenditure)	21,421		(399)		(1,803)	19,219
Transfers between funds Other recognised gains/(losses): Gains/(losses) on revaluation of fixed assets Other gains/(losses) Reconciliation of funds:	-		-		-	-
	- -		- -		- -	- -
Net movement in funds	21,421		(399)		(1,803)	19,219
Total funds brought forward	129,331		47,260	459,668		636,259
Total funds carried forward	150,752		46,861	457,865		655,478

19

Independent Examiner’s Report

to the Parochial Church Council of the Ecclesiastical Parish of St John’s Church, Broadbridge Heath

I report to the members of the PCC on my examination of the accounts of the PCC for the year ended 31[st] December 2024 which are set out on pages 9 to 19.

Respective responsibilities of trustees and examiner

The PCC members are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to 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 charity 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that is required in an audit and consequently no opinion is given as to whether the accounts 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 which gives me reasonable cause to believe that in any material respect,

• accounting records were not kept in accordance with section 130 of the Charities Act or

• the accounts do not accord with the accounting records.

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Marti Stenton FCA Morris Palmer Limited Barttelot Court Barttelot Road Horsham

West Sussex RH12 1DQ

25 April 2025

20