**Registered Charity Number 210254** 

**THE COMMUNITY OF ST. JOHN THE DIVINE** 

## **ANNUAL REPORT AND STATEMENT OF ACCOUNTS** 

**FOR THE YEAR ENDED 31ST MARCH 2023** 

**Gibbons Mannington & Phipps LLP Chartered Accountants 20 Eversley Road Bexhill-on-Sea East Sussex TN40 1HE** 



**THE COMMUNITY OF ST. JOHN THE DIVINE ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 1.** 

## **Introduction** 

The Community of St. John the Divine is an Anglican community currently based in Birmingham at St. John's House. It is the direct descendant of the Sisterhood of St. John the Evangelist, which was founded in 1848 and was the first Anglican Nursing Sisterhood. 

Since the time of its foundation, it has always been a pioneering community. In the early years of its history, the Community played an important part in the establishing of new standards for Nursing and Midwifery, both in hospitals and in people's homes, as well as responding to health epidemics at home and abroad. 

## **Objects** 

The aim of the Community of St. John the Divine is to unite under the threefold Vows of religion, women communicant members of the Anglican Communion (or a church in communion therewith) who feel called to dedicate their lives to the glory of God by serving the poor, the sick and dying or women in childbirth or to undertake medical, nursing or social work contributing to wholeness and health. 

The Community is also desirous of establishing in its houses, centres of worship and prayer in which its members learn and practice true commitment to God and to each other in Community life. Also through its Associates and Friends to draw many men and women into fellowship with its life and work. 

## **Policies adopted to achieve those Objects** 

The Community of St. John the Divine live under the three-fold Vows of Religious Life, establishing a centre of worship and prayer under the patronage of St. John the Divine, the Apostle of Love, and together with the Associates of the Community form a network of love, prayer and service. 

Within the ethos of healing, wholeness and reconciliation we exercise a ministry of hospitality for people to come for times of rest, retreat and renewal and to share in the life and worship of the Community. We seek to offer a ministry of spiritual accompaniment and pastoral care, and to respond to the needs of the poor and marginalised. 

## **Achievements and performance** 

## **INTRODUCTION** 

This will have been the first full year we have been able to have open house since lockdown, and it has been a real joy to welcome visitors again. Although, having said that, we have still been cautious about the number of visitors coming, as people were still becoming ill with Covid, even if thankfully the infection was less severe. The Sisters are all up to date with their vaccinations and have tried to ensure that those visiting would not be a source of infection. 

## **THE MINISTRY OF THE HOUSE** 

Primarily the house here continues to be a house of prayer where we seek to give witness to the Religious Life within the Church of England. Yet at the same time it is important to share our lives with those who visit for many reasons. We hope that for some years yet we will be able to continue to welcome people for tea, coffee, and a friendly chat, for sharing worship and a meal, for providing space for quiet reflection, for spiritual accompaniment and eventually again for small groups and meetings. It has always felt important to seek to be a help and a safe place when someone is stressed or distressed by circumstances in their lives, to be able to be a place of rest, renewal, and refreshment. 

This year from 1[st] April 2022 to the 31[st] March 2023 we have had **268** visitors, including **122** Associates, **64** overnight stays, and Sisters have provided **62** sessions of Spiritual Accompaniment. 

So far as yet we have not chosen to restart having any groups again. 



**THE COMMUNITY OF ST. JOHN THE DIVINE ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 2.** 

## **Achievements and performance (Continued)** 

One thing we have been able to continue to support is the local foodbank, Around Again Social Supermarket Charity, based locally in Chelmsley Wood which aims to tackle hunger and poverty in North Solihull. 

The Community is small and ageing with only four Sisters. In running the house Sister Christine and Sister Margaret Angela have continued in shared leadership, Sister Shirley has continued as our Sister Treasurer and Sister Ivy has taken more responsibility for cooking and gardening. Both Ken Jones (who works in the garden two mornings a week) and Vena Thompson (who cooks for us three mornings a week) asked if they could end their employment and work for us in a voluntary capacity from the 1[st] April 2022. We are all very grateful for their continued help. 

We are very aware that it is time to look seriously at the life we lead and to simplify it in ways where we can continue to live the Religious Life with integrity, yet within a life of prayer and begin to make creative preparations for the future both practically and spiritually. Whilst the four Sisters are all Trustees of the Community and have a policy of shared responsibility, we have recognised that the time has come when we need extra help. 

We are very grateful to the Revd. Canon Helen Hingley who is Chaplain to the Community and has been so helpful and supportive throughout lockdown and to the Revd. Elaine King who is now our second Local Chaplain. 

We are grateful to Br. Thomas Quin, OSB, Abbot of Mucknell Abbey who has generously agreed to be our Honorary Treasurer and External Trustee with effect from the 1[st] April 2022 for an initial period of five years. 

Revd. Elaine King and Mrs Alison Barker have been elected by Chapter as Companion Associates for five years. They have been very helpful with updating the new Constitution which is currently at our Solicitors for their examination and approval, after which it will be sent to the Charity Commission. Companion Associates are appointed to support and advise the members of the Community as needed and raise matters which the members of the Community might like to consider. 

The Right Revd. David Urquhart, our Episcopal Visitor, retired in October 2022 and the Right Revd. Anne Hollinghurst, Bishop of Aston, became our Commissary Visitor. Brother Stuart, OSB, from Mucknell Abbey who had been part of the Visitation Team has agreed to visit us every six months until a new Visitor for the Community has been chosen and he visited again in July and December 2022. 

## **ASSOCIATES** 

As always, we want to give thanks for our extended family of Associates and all they do in sharing our life and being in contact. Our Associates are a group of some 60 people, clergy and lay, men and women from all walks of life who desire to have a close link with the Community and share much of its life. During the year one new Associate was admitted and we give thanks for the commitment and friendship of three of our Associates (one who was aged 106) who have died in the last twelve months. It was a great joy to be able to hold our first Annual Associates Day since lockdown and welcome 21 of our Associates and the speaker for the day, the Revd. Dr. Al Barrett. He spoke about the book he has written with Ruth Harley called “Being Interrupted, Imagining the Church’s Mission from Outside In”. We were blessed with excellent weather and a day which everyone really enjoyed. 



**THE COMMUNITY OF ST. JOHN THE DIVINE ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 3.** 

## **Achievements and performance (Continued)** 

## **CONCLUSION** 

This last year we have much to give thanks for in that it has been possible to see the return of the ministry of the house to some degree of normality, with the joy of welcoming visitors again. From purposefully starting slowly, the house has now become increasingly well used. 

Yet threaded among all that has been joyful and positive has been the awareness that time has passed, and many aspects of change are now needing to be addressed, for instance, having reached the point of needing more help, and beginning to discern the future of the Community and our life and ministry here in Marston Green. This is a process in which we would wish to involve our Associates and are thankful for their help and support. 

We trust the journey we are making will help us all to be challenged, give us time to reflect and be willing to change, so that together our life and ministry here can be continued in a way that we can manage. 

## **Public Benefit** 

The Trustees have considered their duty set out in the Charities Act to have due regard to public benefit guidance published by the Commission, and in their opinion the foregoing report on the achievements and performance demonstrates that they have complied therewith. 

## **Financial Review** 

Unrestricted incoming resources for the year are £116,610 compared to £113,958 in 2021/22. The major source of income includes total donations of £68,708 compared to £70,847 in 2021/22 and this includes £53,935 of Community members pensions and benefits made over to the Charity to provide for their living expenses. Other major sources of income during the year included £44,369 of income from listed investments. 

Unrestricted expenditure has reduced by £14,455 from £87,335 in 2021/22 to £72,880 this year. A savings in wages accounted for £4,142 of this reduction and there was also a saving in sister's allowances as it was agreed to write off the provision of £6,630 which had been brought forward from earlier years as it was agree this would not be payable. 

Overall there was an unrestricted surplus for the year of £43,730. The shareholdings showed an unrestricted loss in their value of £69,337 at the year end. 

The total unrestricted funds at the year end amounted to £2,147,122 compared to £2,171,909 as at 31st March 2022. 

Grants, donations and support of missionary work and ministry 

Members of the Community attend and support a number of local churches and are involved with certain areas of work being undertaken by the Diocese. Through donations the Community also supports the work of the Church both at home and overseas. 

## Investment Policy 

The major part of these reserves is invested with the Central Board of Finance of the Church of England, in its Investment Fund, Fixed Interest Securities Fund, Property Fund and Deposit Fund, with a view to providing a balanced level of income and the potential for long term capital growth. 

No targets have been fixed, no ethical restrictions have been applied since the funds are managed in accordance with the policies of the Church of England's Ethical Investment Advisory Group and there are no specific legal powers of restriction. 



**THE COMMUNITY OF ST. JOHN THE DIVINE ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 4.** 

## Reserves Policy 

Of the total unrestricted funds, £572,499 is represented by Functional Properties and other Fixed Assets used by the Community in the furtherance of its objects. The remaining funds of £1,574,623 represent the operating reserves, available to support the members of the Community both currently and in the future. Due to the reduction in the level of regular income and ever increasing costs the reserves need to be augmented and it is these invested reserves that provide the necessary additional income. The level of reserves required is regularly reviewed and appropriate action taken. 

Restricted funds at 31 March 2023 total £3,349. 

The management of the In Memoriam Trust Fund (which is registered as a subsidiary charity of the Community) rests with the Chapter. Assets belonging to the In Memoriam Trust Fund is held by the Custodian Trustees. 

The Custodian Trustees during the year were: 

Sister Christine CSJD (Mary Christine Hoverd) Sister Margaret Angela CSJD (Margaret Mary King) Sister Ivy CSJD (Ivy Rose Patten) Sister Shirley CSJD (Shirley Hart) 

The Trustees continue to receive income from the investment with Central Board of Finance and consider from time to time appropriate grants. 

The total assets of the endowment fund are £19,657 

## **Membership of the Community** 

Those who become members of the Community must be communicant members of the Anglican Communion (or a church that is in communion therewith). It is important that on-going Formation is given in living the Religious Life and that each member is encouraged to develop professional skills to enhance their ministry. 

## **Governance, Structure and Management** 

## Governance 

The Community is governed by its Chapter and maintains its connection with the Church of England and the Diocese through its "Visitor" (a Bishop of the Anglican Communion elected by The Chapter, and normally the Diocesan Bishop), two local Chaplains (also elected by The Chapter) and the Advisory Council of Relations of Bishops with Religious Communities. 

In terms of civil law the Charity is governed by the Constitution and Statutes of the Community of St. John the Divine dated 12th April 1984 and through its Chapter, established thereunder. The Chapter consists of all the Sisters admitted to Life Vows and they, together with any elected individuals are the Trustees. The Community is a Registered Charity (Charity Registration number 210254). All Sisters, during their novitiate, and in advance of their election and all other prospective Trustees, are made aware of the Community's work and structure and the responsibilities of the Trustees and if appropriate they are also introduced to the Community's legal, accounting, investment and property advisors. 

## Structure and Management 

The Trustees are ultimately responsible for the policies, activities and assets of the Charity. 

They meet regularly and make all important decisions after seeking advice from their professional and other advisors. The day to day management of the Charity's activities, and the implementation of policies is delegated to appropriate members of the Community or staff. 



**THE COMMUNITY OF ST. JOHN THE DIVINE ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 5.** 

## Risk Management 

The Trustees have considered the major risks to which the Community is exposed and, where necessary, have put policies and procedures in place to mitigate the exposure to these risks. They have insured against risks that could result in financial loss or liability, and matters relating to Health and Safety are regularly reviewed and appropriate action taken. 

## **Reference and administrative details** 

## **Working Name** 

CSJD 

## **Registered Address** 

St. John's House, 113 Coleshill Road, Marston Green, Birmingham, B37 7HT. 

## **Leaders of the Community** 

Sister Christine CSJD Sister Margaret Angela CSJD 

## **Trustees** 

The Community is governed by its Chapter which comprises all the Sisters admitted to Life Vows. The members of the Chapter during the year were: 

Sister Christine CSJD * (Mary Christine Hoverd)  - Joint Community Leader Sister Margaret Angela CSJD * (Margaret Mary King)  - Joint Community Leader Sister Ivy CSJD * (Ivy Rose Patten) Sister Shirley CSJD * (Shirley Hart) - Sister Treasurer 

Honorary Treasurer (Elected by Invitation) Brother Thomas Quin OSB Appointed 1st April 2022 

* Custodian Trustees who hold Property on behalf of the Community. 

## **Bankers** 

National Westminster Bank plc., City Branch, 1 St. Philips Place, Birmingham, B3 2PP 

## **Solicitors** 

Messrs. Anthony Collins Solicitors, 134 Edmund Street,  Birmingham, B3 2ES. 

## **Accountants** 

Messrs. Gibbons Mannington & Phipps LLP, 20 Eversley Road, Bexhill-on-Sea, East Sussex, TN40 1HE. 

## **Independent Examiner** 

Richard Appleyard FCA, 20, Eversley Road, Bexhill-on-Sea, East Sussex, TN40 1HE. 

## **Insurance Broker** 

Circle Insurance Services plc., 118 Holyhead Road, Coventry, CV1 3LY. 

On behalf of the Trustees: 

Sister Christine CSJD (Mary Christine Hoverd) 

Sister Margaret Angela CSJD (Margaret Mary King) 

Sister Shirley CSJD (Shirley Hart) 

Sister Ivy CSJD (Ivy Rose Patten) 

27th October 2023 



**INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF “THE COMMUNITY OF ST. JOHN THE DIVINE” FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 6.** 

I report on the accounts for the year ended 31[st] March 2023 set out on pages 7 to 16. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees 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(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required. 

It is my responsibility to 

- examine the accounts 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 the independent examiner’s report** 

My examination was carried out in accordance with 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 would be 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: 

1. 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 accounts which accord with the accounting records and comply with the 

   - Accounting requirements of the 2011 Act 

have not been met; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Gibbons Mannington & Phipps LLP 20 Eversley Road, Bexhill-on-Sea, East Sussex, TN40 1HE 

Richard Appleyard Chartered Accountant 

16th November 2023 



**Page 7.** 

## **THE COMMUNITY OF ST. JOHN THE DIVINE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023** 

|**Unrestricted**<br>**Notes**<br>**Fund**<br>**£**<br>**Income and endowments from:**<br>_Donations and legacies_<br>Salaries and pensions of Sisters<br>**53,935**<br>Donations (inc. Gift Aid tax<br>recoverable)<br>**14,773**<br>Legacy<br>**250**<br>_Charitable Activities_<br>Hospitality<br>**1,555**<br>_Other trading activities_<br>Sale of work<br>**145**<br>_Investments_<br>Listed investments<br>**44,369**<br>Cash investments<br>**1,290**<br>_Other_<br>Royalties and advances<br>**293**<br>Other<br>**0**<br>**Total income**<br>**116,610**<br>**Expenditure on:**<br>_Raising funds_<br>Fundraising trading: Costs of Goods<br>sold and other costs<br>**51**<br>_Charitable Activities_<br>**2**<br>**72,829**<br>**Total expenditure**<br>**72,880**<br>**43,730**<br>**Gains/(Losses) on investment assets**<br>Unrealised<br>**(69,337)**<br>Realised<br>**0**<br>**(69,337)**<br>**Net Income/expenditure**<br>**(25,607)**<br>**Transfers between funds**<br>**12**<br>**820**<br>**Net Movement In Funds**<br>**(24,787)**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**2,171,909**<br>**Total funds carried forward**<br>**2,147,122**|**Restricted Endowment**<br>**Fund**<br>**Fund**<br>**£**<br>**£**<br>**25**<br>**550**<br>**167**<br>**192**<br>**550**<br>**790**<br>**500**<br>**790**<br>**500**<br>**(598)**<br>**50**<br>**(700)**<br>**0**<br>**(700)**<br>**(598)**<br>**(650)**<br>**(820)**<br>**0**<br>**(1,418)**<br>**(650)**<br>**4,767**<br>**20,307**<br>**3,349**<br>**19,657**|**Total**<br>**2023**<br>**£**<br>**53,935**<br>**14,798**<br>**250**<br>**1,555**<br>**145**<br>**44,919**<br>**1,457**<br>**293**<br>**0**|_Total_<br>_2022_<br>_£_<br>_49,978_<br>_20,879_<br>_0_<br>_750_<br>_76_<br>_41,621_<br>_47_<br>_360_<br>_800_|
|---|---|---|---|
|||**117,352**|_114,511_|
|||**51**<br>**74,119**|_21_<br>_88,624_|
|||**74,170**|_88,645_|
|||**43,182**<br>**(70,037)**<br>**0**|_25,866_<br>_113,197_<br>_0_|
|||**(70,037)**|_113,197_|
|||**(26,855)**<br>**0**|_139,063_<br>_0_|
|||**(26,855)**<br>**2,196,983**|_139,063_<br>_2,057,920_|
|||**2,170,128**|_2,196,983_|



## **CONTINUING OPERATIONS** 

All income and expenditure has arisen from continuing operations. 



**THE COMMUNITY OF ST. JOHN THE DIVINE BALANCE SHEET AS AT 31ST MARCH 2023** 

**Page 8.** 

|**Notes               2023**<br>**£**<br>**£**<br>**FIXED ASSETS**<br>Tangible assets<br>**6**<br>**572,499**<br>Investments<br>**7**<br>**1,476,104**<br>**Total fixed assets**<br>**2,048,603**<br>**CURRENT ASSETS**<br>Debtors<br>**9**<br>**3,500**<br>Cash investments<br>**8**<br>**77,583**<br>Cash at bank and in hand<br>**50,078**<br>**Total Current Assets**<br>**131,161**<br>**LIABILITIES**<br>Creditors: Amounts falling due within one year<br>**10**<br>**9,636**<br>**Net current assets**<br>**121,525**<br>**Net assets**<br>**2,170,128**<br>**THE FUNDS OF THE CHARITY:**<br>**11**<br>Unrestricted funds<br>**2,147,122**<br>Restricted funds<br>**3,349**<br>Endowment funds<br>**19,657**<br>**Total charity funds**<br>**2,170,128**|_2022_<br>_£_<br>_£_<br>_582,347_<br>_1,540,973_<br>_2,123,320_<br>_3,915_<br>_37,418_<br>_47,422_<br>_88,755_<br>_15,092_<br>_73,663_<br>_2,196,983_<br>_2,171,909_<br>_4,767_<br>_20,307_<br>_2,196,983_|_2022_<br>_£_<br>_£_<br>_582,347_<br>_1,540,973_<br>_2,123,320_<br>_3,915_<br>_37,418_<br>_47,422_<br>_88,755_<br>_15,092_<br>_73,663_<br>_2,196,983_<br>_2,171,909_<br>_4,767_<br>_20,307_<br>_2,196,983_|
|---|---|---|
|||_2,123,320_<br>_73,663_|
||_88,755_<br>_15,092_||
||||
|||_2,196,983_|
|||_2,171,909_<br>_4,767_<br>_20,307_|
|||_2,196,983_|



Approved by the Board of Trustees on 27th October 2023 and signed on its behalf by: 

Sister Christine CSJD (Mary Christine Hoverd) 

Sister Margaret Angela CSJD (Margaret Mary King) 

Sister Shirley CSJD (Shirley Hart) 

Sister Ivy CSJD (Ivy Rose Patten) 

The Right Revd. Thomas Quin, OSB Honorary Treasurer and External Trustee 



**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 9.** 

## **1. Accounting Policies** 

The financial statements of the charity, which is a public entity under FRS 102, have been prepared in accordance with the Charity 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 Republic of Ireland (FRS 102) (effective January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic o 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. 

There are no material uncertainties about the charity's ability to continue, and so the accounts have been prepared on a going concern basis. 

## **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 Reporting Standard applicable in the UK and Republic of Ireland': 

- the requirements of Section 7 Statement of Cash Flows 

## **Income** 

Salaries and Pensions are received under deeds of covenant from the members of the Community and are stated inclusive of Income Tax but net of any deductions for Social Security payments and contributions to occupational pension schemes and are accounted for when received. Donations are accounted for when received and tax recoverable on Gift Aid donations is accounted for when the income is recognised. 

Grants and Legacies are accounted for as soon as the Charity is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the Charity is reasonably certain. Interest and Dividends are accounted for when received. 

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31st March. 

## **Resources Expended** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committin the charity to that expenditure, it is probably that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. 

Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 



**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 10.** 

## **1. Accounting Policies** 

## **Fixed Assets** 

Freehold Property has been included at cost. Fixed Assets are being depreciated at rates appropriate to their useful economic life in each case. These are as follows: 

Freehold Property 2% on a Straight Line Basis Furniture, Fixtures and Fittings10% on Written Down Value Motor Vehicles 25% on Written Down Value Computers 33[1] /3% on a Straight Line Basis 

Furniture, Fixtures and Fittings were revalued at 1st April 1996 to more accurately reflect their current market value, this is reduced by subsequent disposals at their sale price and acquisitions are added at cost. 

## **Investments** 

Fixed asset investments are stated at market value. Gains and losses on revaluation are included in the Statement of Financial Activities. 

## **Cash at Bank** 

Cash at bank includes cash and short term highly liquid investments. 

## **Current Asset Investments** 

Current Asset Investments includes cash held on deposit for investment purposes. 

## **Creditors** 

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement value. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes. 

Endowment fund consists of a Capital and Income Fund and the income only may be used to fulfil the object of the fund. 

Further explanation of the nature and purpose of each fund is included in the notes to the accounts. 



**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 11.** 

|**Unrestricted**<br>**Fund**<br>**£**<br>**aritable Activities**<br>Grants and donations:<br>Charitable<br>**3,916**<br>Non-charitable<br>**1,247**<br>House:<br>Wages (including PAYE, NIC &<br>Pension)<br>**9,989**<br>Chapel<br>**154**<br>Gas<br>**3,173**<br>Electricity<br>**1,740**<br>Council tax and water rates<br>**2,849**<br>Insurance<br>**3,239**<br>Cleaning<br>**1,245**<br>Repairs and maintenance<br>**9,005**<br>Major repairs<br>**6,134**<br>Telephone<br>**651**<br>Garden<br>**122**<br>Provisions<br>**6,350**<br>Motor expenses<br>**1,801**<br>Travelling<br>**480**<br>National insurance, pension contributions<br>and professional subscriptions and<br>**0**<br>expenses<br>Stationery and postages<br>**2,077**<br>Computer costs<br>**2,093**<br>Library<br>**204**<br>Periodicals and newspapers<br>**731**<br>Pet and animal expenses<br>**1,494**<br>Sundry expenses<br>**169**<br>Accountancy charges<br>**4,386**<br>Independent examiner's services<br>**1,062**<br>Depreciation:<br>Furniture, fixtures and fittings<br>**40**<br>Computers<br>**528**<br>Motor vehicles<br>**284**<br>Freehold property<br>**8,996**<br>Personal:<br>Fees and conferences<br>**604**<br>Sisters' allowances<br>**(3,511)**<br>Medical<br>**1,577**<br>**72,829**|**Restricted Endowment**<br>**Total**<br>**Fund**<br>**Fund**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**750**<br>**500**<br>**5,166**<br>**1,247**<br>**9,989**<br>**25**<br>**179**<br>**3,173**<br>**1,740**<br>**2,849**<br>**3,239**<br>**1,245**<br>**9,005**<br>**6,134**<br>**651**<br>**122**<br>**6,350**<br>**1,801**<br>**480**<br>**0**<br>**2,077**<br>**2,093**<br>**204**<br>**731**<br>**1,494**<br>**169**<br>**4,386**<br>**1,062**<br>**40**<br>**528**<br>**284**<br>**8,996**<br>**604**<br>**(3,511)**<br>**15**<br>**1,592**<br>**790**<br>**500**<br>**74,119**|**Restricted Endowment**<br>**Total**<br>**Fund**<br>**Fund**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**750**<br>**500**<br>**5,166**<br>**1,247**<br>**9,989**<br>**25**<br>**179**<br>**3,173**<br>**1,740**<br>**2,849**<br>**3,239**<br>**1,245**<br>**9,005**<br>**6,134**<br>**651**<br>**122**<br>**6,350**<br>**1,801**<br>**480**<br>**0**<br>**2,077**<br>**2,093**<br>**204**<br>**731**<br>**1,494**<br>**169**<br>**4,386**<br>**1,062**<br>**40**<br>**528**<br>**284**<br>**8,996**<br>**604**<br>**(3,511)**<br>**15**<br>**1,592**<br>**790**<br>**500**<br>**74,119**|_Total_<br>_2022_<br>_£_<br>_4,472_<br>_1,394_<br>_14,131_<br>_299_<br>_2,718_<br>_1,680_<br>_2,692_<br>_3,016_<br>_1,120_<br>_9,831_<br>_0_<br>_861_<br>_3,937_<br>_6,690_<br>_2,342_<br>_142_<br>_47_<br>_2,344_<br>_1,053_<br>_228_<br>_484_<br>_1,066_<br>_250_<br>_4,368_<br>_1,128_<br>_45_<br>_528_<br>_1,138_<br>_13,180_<br>_749_<br>_4,840_<br>_1,851_|
|---|---|---|---|
|||**74,119**|_88,624_|



## **2. Charitable Activities** 



**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 12.** 

|**3. SUPPORT COSTS**<br>**Governance costs**<br>Accountancy fees<br>Independent examiner's fees<br>**4. Employees**<br>Wages<br>Employer's National Insurance<br>Pension contributions|**2023**<br>**£**<br>**4,386**<br>**1,062**<br>**5,448**<br>**2023**<br>**£**<br>**9,880**<br>**0**<br>**109**<br>**9,989**|_2022_<br>_£_<br>_4,368_<br>_1,128_|
|---|---|---|
|||_5,496_|
|||_2022_<br>_£_<br>_14,040_<br>_0_<br>_91_|
|||_14,131_|



During the year none of the staff employed by the Community earned £60,000 p.a. or more. 

The average number of employees during the year was 1 (2022 - 2). 

## **5. Transactions with trustees** 

The living expenses of the Trustees, who are members of the Community, are borne by the Community, but the trustees received no remuneration or other benefit in connection with their duties as trustees during the year. 

## **6. Tangible Fixed Assets - Used for the Charitable Purposes of the Community** 

|**Cost/Valuation**<br>At 1st April 2022<br>Additions during the year<br>Disposals during the year<br>At 31st March 2023<br>**Depreciation**<br>At 1st April 2022<br>Charge for the year<br>On Disposals<br>At 31st March 2023<br>**Net Book Value**<br>At 31st March 2023<br>At 31st March 2022|**Freehold**<br>**Property**<br>**658,988**<br>**0**<br>**0**<br>**658,988**<br>**79,068**<br>**8,996**<br>**0**<br>**88,064**<br>**570,924**<br>_579,920_|**Furniture,**<br>**Fixtures**<br>**Motor**<br>**& Fittings Computers Vehicles**<br>**38,968**<br>**5,137**<br>**8,000**<br>**0**<br>**0**<br>**0**<br>**0**<br>**0**<br>**0**<br>**38,968**<br>**5,137**<br>**8,000**<br>**38,566**<br>**4,248**<br>**6,864**<br>**40**<br>**528**<br>**284**<br>**0**<br>**0**<br>**0**<br>**38,606**<br>**4,776**<br>**7,148**<br>**362**<br>**361**<br>**852**<br>_402_<br>_889_<br>_1,136_|**Total**<br>**711,093**<br>**0**<br>**0**|
|---|---|---|---|
||||**711,093**|
||||**128,746**<br>**9,848**<br>**0**|
||||**138,594**|
||||**572,499**|
||||_582,347_|





**Page 13.** 

## **THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

|**7.**|**Investments (Listed)**|**Total**|_Total_|
|---|---|---|---|
|||**2023**|_2022_|
||**Unrestricted Fund**|**£**|_£_|
||63,340.14 Central Board of Finance Investment Fund Income Shares|||
||Market value at 1st April 2022|**1,401,496**|_1,204,706_|
||Additions|**0**|_100,000_|
||Unrealised gain/(loss) for the year|**(49,798)**|_96,790_|
||Market value at 31st March 2023|**1,351,698**|_1,401,496_|
||Historical cost|**550,494**|_550,494_|
||81,670.36 Central Board of Finance Property Fund|||
||Market value at 1st April 2022|**118,683**|_98,684_|
||Additions|**5,168**|_4,951_|
||Unrealised gain/(loss) for the year|**(19,337)**|_15,048_|
||Market value at 31st March 2023|**104,514**|_118,683_|
||Historical cost|**111,422**|_106,254_|
||434 Abrdn Ordinary 13 61/63p Shares|||
||Market value at 1st April 2022|**1,085**|_1,258_|
||Unrealised gain/(loss) for the year|**(202)**|_(173)_|
||Market value at 31st March 2023|**883**|_1,085_|
||Historical cost|**0**|_0_|
||**Endowment Fund**|||
||890.75 Central Board of Finance Investment Fund Income Shares|||
||Market value at 1st April 2022|**19,709**|_18,177_|
||Unrealised gain/(loss) for the year|**(700)**|_1,532_|
||Market value at 31st March 2023|**19,009**|_19,709_|
||Historical cost|**8,362**|_8,362_|
||**Summary**|||
||Unrestricted|**1,457,095**|_1,521,264_|
||Endowment|**19,009**|_19,709_|
|||**1,476,104**|_1,540,973_|



All Investments were held within the UK. 



**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 14.** 

|**THE COMMUNITY OF ST. JOHN THE DIVINE**<br>**NOTES TO THE ACCOUNTS (CONTINUED)**<br>**FOR THE YEAR ENDED 31ST MARCH 2023**||**Page 14.**|
|---|---|---|
|**8.**<br>**Current asset cash investments**<br>C.B.F. deposit funds<br>**9.**<br>**Debtors**<br>Income tax recoverable on gift aid donations and trust income<br>Prepayments<br>Other debtors<br>**10. Creditors: Amounts falling due within one year**<br>Other creditors|**Total**<br>**2023**<br>**£**<br>**77,583**|_Total_<br>_2022_<br>_£_<br>_37,418_|
||**2,121**<br>**1,379**<br>**0**|_2,361_<br>_1,554_<br>_0_|
||**3,500**|_3,915_|
||**9,636**|_15,092_|
||**9,636**|_15,092_|



|**11. Statement of funds**|**Brought**||**Expend-**|**Net gains/**||**Carried**|
|---|---|---|---|---|---|---|
||**forward**|**Income**|**iture**|**(losses)**|**Transfer**|**forward**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**|**2,171,909**|**116,610**|**(72,880)**|**(69,337)**|**820**|**2,147,122**|
|**Restricted funds**|||||||
|Trinity Centre|**1,280**|**167**|**(750)**|**0**|**0**|**697**|
|Grant - Christian|||||||
|hospitality|**1,680**|**0**|**0**|**0**|**(820)**|**860**|
|Donation - Medical|**15**|**0**|**(15)**|**0**|**0**|**0**|
|Donation - Chapel|**0**|**25**|**(25)**|**0**|**0**|**0**|
|Donations - Food parcels|**1,792**|**0**|**0**|**0**|**0**|**1,792**|
||**4,767**|**192**|**(790)**|**0**|**(820)**|**3,349**|
|**Endowment funds**|||||||
|In Memoriam trust fund|||||||
|Income fund|**599**|**550**|**(500)**|**0**|**0**|**649**|
|Capital fund|**19,708**|**0**|**0**|**(700)**|**0**|**19,008**|
||**20,307**|**550**|**(500)**|**(700)**|**0**|**19,657**|
|**Total funds**|**2,196,983**|**117,352**|**(74,170)**|**(70,037)**|**0**|**2,170,128**|



Details of restricted funds are as follows: 

## _Trinity Centre_ 

In 2009/10 and 2010/11 the Community was given donations by "The Trinity Centre (Birmingham) Limited Charity Number 519600)", a Charity which was being wound up following the termination of its original project. The donation was to be used "in supporting people or families to overcome disadvantags affecting their ability to live independently". 

## _Christian hospitality_ 

A grant was received from the Graces Dieu Charitable Trust in 2015/16 for the purposes of Christian hospitality. 

## _Chapel_ 

A donation was received during the year for the purposes of the chapel costs. _Medical_ 

Gift Aid donations are received during the year for the purposes of medical costs of the community. _Food parcels_ 

Funds are donated during the year to purchase food parcels which are then given to the poor and needy. 



**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 15.** 

## **11. Statement of funds (continued)** 

Details of endowment funds are as follows: 

## _In Memoriam trust fund_ 

The In Memoriam trust fund originated in 1895 by Edward Henry Hills Esq. of Tonbridge, Kent, Hector Francis Monro Esq. of Middlesex, and Sister Henrietta Janet de la Condamine and Sister Ada Isabella Beaver, both Sisters of the Community, the income from which was to be used for the purpose of, ".... providing nurses for and nursing poor persons ordinarily resident in the Town of Deptford or elsewhere in any of the Counties of Kent, Surrey or Middlesex or in the City of London and for purposes of providing food medicine and medical or surgical appliances and other things necessary for the use or benefit of such poor persons.…". 

## **12. Transfer between funds** 

During the course of the year a total of £820 was allocated for Christian hospitality purposes but because it is impossible to split this between accounts headings a transfer was made from the Christian Hospitality fund to the general unrestricted fund. 

## **13. Analysis of net assets between funds** 

|Tangible fixed assets<br>Fixed asset investments<br>Current assets<br>Creditors|**Unrestricted**<br>**Funds**<br>**£**<br>**572,499**<br>**1,457,095**<br>**127,164**<br>**(9,636)**|**Restricted **<br>**Funds**<br>**£**<br>**0**<br>**0**<br>**3,349**<br>**0**|**Endowment**<br>**Funds**<br>**£**<br>**0**<br>**19,009**<br>**648**<br>**0**|**Total funds**<br>**2023**<br>**£**<br>**572,499**<br>**1,476,104**<br>**131,161**<br>**(9,636)**<br>**2,170,128**|_Total funds_<br>_2022_<br>_£_<br>_582,347_<br>_1,540,973_<br>_88,755_<br>_(15,092)_|
|---|---|---|---|---|---|
||**2,147,122**|**3,349**|**19,657**||_2,196,983_|



## **14. Leasing arrangements** 

Minimum lease payments under non-cancellable operating leases fall due as follows: 

|Under one year<br>Between one and five years|**2023**<br>**£**<br>**936**<br>**0**<br>**936**|_2022_<br>_£_<br>_0_<br>_2,184_|
|---|---|---|
|||_2,184_|





**THE COMMUNITY OF ST. JOHN THE DIVINE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2023** 

**Page 16.** 

## **15. Comparative Statement of Financial Activities** 

|**Income and endowments from:**<br>_Donations and legacies_<br>Salaries and pensions of Sisters<br>Donations (inc. Gift Aid tax recoverable)<br>_Charitable Activities_<br>Hospitality<br>_Other trading activities_<br>Sale of work<br>_Investments_<br>Listed investments<br>Cash investments<br>_Other_<br>Royalties and advances<br>Job retention scheme grant<br>**Total income**<br>**Expenditure on:**<br>_Raising funds_<br>Fundraising trading: Costs of Goods<br>sold and other costs<br>_Charitable Activities_<br>**Total expenditure**<br>**Gains/(Losses) on investment assets**<br>Unrealised<br>Realised<br>**Net Income/expenditure**<br>**Transfers between funds**<br>**Net Movement In Funds**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**Restricted Endowment**<br>**Fund**<br>**Fund**<br>**Fund**<br>**£**<br>**£**<br>**£**<br>_49,978_<br>_20,869_<br>_10_<br>_750_<br>_76_<br>_41,087_<br>_534_<br>_38_<br>_9_<br>_360_<br>_800_<br>_113,958_<br>_19_<br>_534_<br>_21_<br>_87,314_<br>_810_<br>_500_<br>_87,335_<br>_810_<br>_500_<br>_26,623_<br>_(791)_<br>_34_<br>_111,665_<br>_1,532_<br>_0_<br>_111,665_<br>_0_<br>_1,532_<br>_138,288_<br>_(791)_<br>_1,566_<br>_335_<br>_(335)_<br>_0_<br>_138,623_<br>_(1,126)_<br>_1,566_<br>_2,033,286_<br>_5,893_<br>_18,741_<br>_2,171,909_<br>_4,767_<br>_20,307_|**Total**<br>**2022**<br>**£**<br>_49,978_<br>_20,879_<br>_750_<br>_76_<br>_41,621_<br>_47_<br>_360_<br>_800_|
|---|---|---|
|||_114,511_|
|||_21_<br>_88,624_|
|||_88,645_|
|||_25,866_<br>_113,197_<br>_0_|
|||_113,197_|
|||_139,063_<br>_0_|
|||_139,063_<br>_2,057,920_|
|||_2,196,983_|