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2020-12-31-accounts

Trustees’ Annual Report and Financial Statements 2020

Registered Charity No. 235979

Contents

Message from the Lord Prior 4
Message on Key Achievements from the Secretary General 5
Report of The Order of St John 6
The Order of St John at a Glance 7
Delivering Our Objects through our Activities 8
Short and Longer Term Objectives and Activities 9
Financial Review of the Year 12
Structure and Governance 15
Grand Council, Committees and Advisers 18
Independent Auditors’ Report 21
Statement of Financial Activities 23
Balance Sheet 24
Statement of Cash Flows 25
Notes to the Financial Statements 26

St John International (“SJI”) is the working name of The Most Venerable Order of the Hospital of St John of Jerusalem and is also known as The Order of St John (“The Order”).

Cover photo: St John Ambulance New Zealand

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 3

Message from the Lord Prior

It has been said many times that 2020 was a year like no other. Unprecedented. A viral global pandemic, the like of which has not been seen for a century. The impact across all communities and, in particular, the St John community has been extraordinary and at times tragic; changing directions and changing futures. St John people have been at the heart of communities assisting in every way possible. St John people stood up around the world to provide care and assistance wherever and whenever they could.

St John people organised food banks and food distribution to people who were sent home with no income or provisions in South Africa; organised and staffed Covid-19 testing clinics in many jurisdictions across the world; assisted in establishing and staffing the large field (Nightingale) hospitals in the UK; supported government health services with urgent and nonurgent patient transport; continued to provide first class eye care at the Hospital in Jerusalem and at its satellite centres despite incredibly difficult conditions, and so the list goes on.

All this against a backdrop of significant financial burdens borne by St John Establishments as regular sources of income and donations dramatically dropped as Covid-19 restrictions came into force. St John people have also paid the ultimate price and we have lost some outstanding people from the scourge of Covid-19.

Whilst global travel restrictions have completely impaired our ability to visit Establishments, the International Office has continued its support of the work of The Order, such as the Mother and

Baby programme. Innovative projects undertaken by SJI, such as development of social media linkages across Establishments, allowed for real time sharing of resources, experiences and tactics for dealing with the Covid-19 crisis across the globe.

The pandemic has been a major health crisis; additionally it has had severe economic effects in many regions of the world. Many of our St John Establishments have had to make extremely difficult decisions to significantly reduce staff and operating costs in order to be able to serve their communities in the future. However, it has brought all parts closer together and we have seen mutual support for Priories as well as Associations. I am confident that St John will emerge from the pandemic, with all parts working closer together, renewed to deliver even more to our lords, the sick and the poor.

The work on developing our first truly global strategy has continued. We are now very close to an agreed Relationship Protocol between all our Priories and our common charitable activities are now moving forward under our agreed Mission Statement:

To Lead Globally In First Aid And Medical Responses To Community Healthcare Needs

There is a lot of work to do to achieve the mission, but we have the energy, enthusiasm, expertise and people to turn this into reality. It is my leadership task, together with the rest of the Trustees, to take this forward.

I am especially grateful to the group of Priory Chief Executive Officers, along with our Secretary General and

SJI people for the hard and skilled effort to bring this new direction into reality. This comes on the back of excellent work by our Trustees, led by our Prelate on redefining the Values of The Order, from which our mission flows. It is a very exciting time for The Order as we unite under this mission to deliver care and comfort to those in need.

In closing, I extend a sincere thanks to The Order Trustees and members of Grand Council for the exceptional work undertaken in this last year. My deep thanks are also extended to the Secretary General and the team at the International Office for their devotion and determined work for The Order.

And finally, my heartfelt thanks for all members of The Order and St John people worldwide for their amazing work for and commitment to The Order, expressed by their selfless contribution to community.

Professor Mark Compton AM Lord Prior The Order of St John

21 0ctober 2021

4 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Message on Key Achievements from the Secretary General

At the beginning of the global Covid-19 crisis, The Order, assisted by the Priories, (they being the largest St John Establishments around the world) and the Eye Hospital, was embarking on a renewal of our strategy. The pandemic produced a need to drive this forward and it has been heartening to see all parts of St John come together to develop a digital strategy in order to deliver first aid training remotely.

2021 will see the strategy being driven further forward, with a focus on The Order’s renewed charitable mission. Our leading clinicians from around the world are assisting to develop a set of standards which every Establishment will work towards.

A new model of support, encompassing all our Associations, is also under development. The lessons from pilot visits conducted in 2019 are being put into proposed new structures. However, whilst all this work is being conducted, our current support model for St John Establishments continues.

The Mother and Baby programme has, of course, been affected by the pandemic, but St John volunteers have still gone out and ensured that mothers are equipped with the knowledge to reduce deaths in their communities.

Since then Regional and all other meetings have been conducted virtually.

The Order has learnt to live in the virtual world: admissions to and promotions in The Order have continued, and support has been provided to the Establishments directing the work of brave St John people who have gone to serve their communities.

Volunteering continues to be at the heart of St John, and it was excellent news that Her Majesty The Queen graciously agreed the award of a new medal for The Order – The Long Service Medal in Gold. Her Majesty graciously accepted the first medal, and volunteers serving over 50 years are now eligible for the award.

2021 will, hopefully, see the world on the path to recovery from the pandemic. St John Establishments have all been affected in different ways, but with a new strategy, strong leadership, and the continued support from St John people around the world, The Order is set to make an even greater impact in the future.

Sir Paul Lambert KCB Secretary General The Order of St John

Our Regional Meetings, which provided an opportunity for all St John Establishments in a region to come together and learn from each other, came to an end after a most successful Asia Pacific meeting was held in Canberra, Australia in February 2020.

21 0ctober 2021

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 5

Report of The Order of St John for the year ended 31 December 2020

The Executive Committee of the Grand Council, whose members are the Trustees of The Order for the purposes of the UK charities legislation under which The Order operates, has pleasure in presenting its Annual Report and audited Financial Statements for the year ended 31 December 2020.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with The Order’s Statutes, the Charities Act 2011 and 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 1 January 2019)).

This report and the accompanying financial statements deal solely with matters relating to Charity number 235979, The Order of St John. They do not include the activities of its subsidiary, St John of Jerusalem Eye Hospital Group (SJEHG). Nor do they include the constituent organisations (the Establishments) such as the eleven St John Priories and the work of St John Associations operating in more than 35 countries, as each of these is a separate legal entity that is neither owned nor controlled by The Order.

The Order acts as an administrative, coordinating and supporting body for the St John Establishments worldwide and is unique in combining the characteristics of being a Crown Order of Chivalry, a Christian Confraternity, and a Charity.

Where we are working

6 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

The Order at a Glance

Our Mission

Pro Fide – Pro Utilitate Hominum For the Faith and in the Service of Humanity

Our Values

Based upon our view of human need:

Our Vision

Together to enhance the reach and effectiveness of St John globally through focus on the two aspects of its Mission

How we behave within St John:

Our Objects are

Governance Changes

There have been no major governance changes since December 2018. However, work continues on revising The Order’s Regulations.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 7

Delivering Our Objects through our Activities

The Order delivers most of its objectives by encouraging, supporting and enhancing the work done by the St John Establishments around the world; from supporting volunteering by providing grants or assisting St John Establishments to apply for grants, through to supporting Establishments during the Covid-19 pandemic. The Order brings together the faith leaders of the Establishments to encourage and support their work and provides a coordinating body for ensuring continued and improving charitable output.

In coordinating the Federation of St John Charities we have a combined Charitable Mission:

To Lead Globally In First Aid And Medical Responses To Community Healthcare Needs

This combined mission of all St John Charities is part of The Order’s overall Mission of For the Faith and in the Service of Humanity . Our short term focus remains on supporting Establishments through the Covid-19 pandemic. However, we are developing a new sustainable strategy for the future. A transition plan, which will take The Order from concentrating on projects and programmes to a more strategic role of improving the efficiency, effectiveness and resilience of St John Establishments, is being developed.

It will continue to deliver improvements in its current areas of focus and some of the important aims for 2021 are detailed at the end of this section.

8 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Short and Longer Term Objectives and Activities

In 2019, we set as a strategic target, the completion of a strategic review stating that the review will not be a topdown direction from the Trustees. Instead, the views of the membership was to be sought using the good offices of the International Executives Committee. Unfortunately, that target was not met, however, the work of the review has been moving at pace thanks to progress in developing international working groups to advise in key areas of strategic interest to The Order, and to start providing assistance to Establishments during the pandemic.

The first area of cooperation has been around first aid training. Training is a key channel for most St John Establishments to achieve both their charitable aims, and to sustain themselves as a social enterprise. The inability to conduct face to face training due to the pandemic has catalysed a move into online or digital training. A working group from across Priories has been encouraged to come together to develop the St John standard and system for digital training. This should provide a consistent high quality online experience and coherent learning method and outcomes that can be achieved in every Establishment of The Order around the world. Whilst this longer-term aim is being developed, considerable assistance and knowledge sharing within this workstream has ensured that many St John Establishments have been able to offer digital training during the pandemic and ensured some degree of income generation.

Another element of the review is one of mutual support; The Order has been able to provide financial support to a number of Establishments during this crisis. In addition, The Order has also employed an app for the use of operational managers across Establishments, which was used extensively for knowledge sharing and peer support as the crisis took hold around the world.

Mutual support has also included development of The Order’s approach to supporting Associations. A pilot method for needs assessment, conducted in 3 Associations in late 2019, led to significant discussions about how Priories could assist Associations in the long term which has radically progressed this issue. It will feature as a core concept of the strategic review.

Another target from 2019 is to further the diversity and inclusion agenda of The Order by developing a support network for female leaders, and a framework for the inclusion of young people in our decision making. In this respect, we have made significant progress with young people by setting up the International Youth Advisory Network, with representatives from Priories around the world meeting to provide a consultative voice from young people. This will come into its own in 2021, as their views are used in the strategic review.

Our current direct support programmes have continued with 4 Associations benefitting from the Mother and Baby support, 3 from Social Enterprise support, and 1 from a new phase of a Disaster Preparedness programme in the Caribbean. The Order’s direct support has helped those Associations to further the service of The Order.

Our Mother and Baby programme operates in Zambia, Zimbabwe, Malawi and Uganda and, in 2020, we provided life saving advice and friendly, local community support to 8,301 pregnant women, 6,267 new mothers, and 6,398 husbands and partners. The programme also ran education lessons for 115,527 people in the communities we serve. This was done through the dedicated hard work of 380 volunteers, who also facilitated their local health service to provide 35,507 clinical consultations in the communities.

A target for 2020 was to collaboratively develop an operations manual for the Mother and Baby programme, allowing Associations more autonomy over running the programmes. The impact of Covid-19 has prevented this from being achieved, as it had been planned as a face-to-face activity. Instead, significant preparation went into separating the sessions and making them into online activities that took place in Q2 of 2021.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 9

Short and Longer Term Objectives and Activities

The Disaster Preparedness programme was run in St Lucia, and, although Covid-19 meant the programme ended under under its target of 7,000 trainees, the team of volunteers there trained 5,271 people, many of whom returned home to develop a household disaster plan. Should disaster strike they will be knowledgeable about a range of likely hazards, and how to provide first aid in the event of injuries.

The Social Enterprise programme is designed to help St John Associations develop the skills and approach to become a self-sustaining organisation. The Order has assisted 4 organisations to make clear business plans, identify the sources of their income, and to develop a stronger commercial first aid training business that can provide a surplus to fund charitable work.

Profile

The pandemic has provided an opportunity to build a stronger worldwide profile for The Order and its Establishments and their contributions to their respective health systems. The International Office collected information on St John’s global pandemic response and published it through newsletters, social media and website.

In 2021, we will continue to promote our global profile as “one St John”, not only in our response to Covid-19, but in everything we do. The measurement exercise will help us to prove our impact and confirm our role as global leader in first aid and community health.

Sustainability

Due to the pandemic, external funding did not progress as expected. Most funders shifted to Covid-19 emergency funding, and the International Office could not raise significant new funds for ongoing development projects, such as the Mother and Baby programme. In addition, some ongoing supporters changed their objectives and will not support our organisation for the moment. The International Office shifted support to Associations from raising funds on their behalf to a collaborative approach in writing proposals and raising local funds. These efforts will continue in 2021, and Associations will be encouraged to start and continue fundraising proactively to enhance their sustainability.

10 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Short and Longer Term Objectives and Activities

Plans for future Periods

The development of a strategy which will deliver the charitable mission will continue.

The Order will extend its promotion of cross organisational working groups to advise and lead in key strategic areas. The International Office will facilitate the development of these groups, along with coordinating their output towards the new strategy

It is currently difficult to predict, but if international travel allows, we aim to pilot a new system of support for Associations. This will be informed by the results of the pilot assessments undertaken in 2019, but will also represent a much more significant role for the Priories in providing operational guidance. To ensure that Priories know what is expected, a revision of the standards expected of a St John organisation will be conducted, with accompanying guidance on how to achieve them developed. A revised legal constitution that defines the relationship between a St John organisation and The Order will be developed.

Our work with young people will continue and the new International Youth Advisory Network (IYAN) will give them more voice in the governance of The Order and its strategic direction.

The protection of young people and all vulnerable people across all Establishments has been a priority and we intend using external reviews and benchmarking in order to ensure that our measures are consistent and good across the St John world.

Assistance provided to St John Associations that run Mother and Baby programmes will continue, but with a new role being played by The Order. Associations have been asked to take on more of the project management duties, following several years of advice and support in this area from the International Office. The International Office will work to bring all the work together into a coherent programme and will find ways to clearly identify the programme impact, across all countries.

A new impact performance tracking tool will be developed and piloted allowing operational managers to instantly see how effective their work is in creating the healthy behaviours that populations need to develop. Finally, the International Office will begin to engage more St John organisations in this area of work.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 11

Financial Review of the Year

Income

The main recurring source of funds for The Order continued to be agreed contributions from St John Establishments of £877,698 for the year (2019: £857,685).

Voluntary income of £177,076 was received in 2020 (2019: £348,745). This income varies from year to year with the level of donations and legacies received. Grant income received fell to £103,180 from £161,173 in 2019, as no new grants were awarded in 2020.

Rental income increased in 2020 to £119,686 (2019: £102,795) due to a new 5 year lease being signed for the investment property at 1 & 2 Charterhouse Mews. However a provision for bad debts was included at the year end. Interest on term deposits decreased to £10,479 (2019: £12,149) due to the cashing in of one term deposit account without penalty, to ensure funds were available to assist St John Establishments experiencing short term cash flow difficulties caused by the additional demands on services in 2020, and income earning restrictions during the pandemic.

Going Concern

The Order’s financial performance, reserves and future cashflows have been assessed by the Trustees at the date of approving the financial statements and they believe that the charity is able to successfully manage its business risks in the current uncertain economic climate. The Trustees will continue to monitor income and expenditure, limit commitments and adjust costs to counter the impact of any reductions in income, using reserves, if necessary, while continuing to further the objectives of The Order.

The Trustees have a reasonable expectation that The Order has adequate resources to continue its operations for the foreseeable future (being a period of at least 12 months from the date of approval of the financial statements) and believe there are no material uncertainties that call this into doubt and, in view of this situation, the financial statements of The Order have been prepared on a going-concern basis of accounting.

Investments

Resources Expended

Total resources expended in 2020 were £1,162,005 (2019: £1,336,993). The direct costs of charitable activities decreased to £968,848 (2019: £1,174,318). This was due to the reduction in travel in 2020 as travel was only possible in the 1st quarter of the year due to the travel restrictions in place. As a result, programme activities progressed more slowly than originally anticipated for 2020. This affected the volunteers and staff involved in our international programmes.

Balance Sheet

As at 31 December 2020, net assets were £6,470,832 (2019: £6,187,946). The Charterhouse Mews properties in London, together with the hospital premises in Jerusalem that are used by the St John Eye Hospital Group, represent the most significant assets of The Order.

The Order’s cash assets are retained in UK banks in a series of higher-interest term deposit accounts, until such time as they are needed.

The Order continues to hold two investment properties, 1 and 2 Charterhouse Mews, London, and part of the ground floor of 3 Charterhouse Mews. These properties continue to be leased, to earn income for the work of The Order. Excess funds are held in term deposit accounts.

Raising Support

We plan to continue to strengthen our relationships with our current supporters. We would like to thank them for all their support in the last few years, making our achievements possible.

Risk Management

The Order identifies risks as they arise, and monitors the major strategic, business and operational risks that it faces, assesses mitigating actions that are in place, and, so far as it is able, manages these risks so as to minimise their effect. The Audit and Risk Committee (ARC) was restructured in 2019, to ensure global and independent input commensurate with The Order’s risk profile, increasing meeting frequency from 2020, reporting routinely to the Trustees Executive Committee and annually to Grand Council. The ARC advise where resource is required to manage The Order’s risks.

12 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Financial Review of the Year

The principal risks faced by The Order lie in the potential reputational risks arising in the many St John Establishments operating around the world, in differing cultures and environments. The ongoing roll out of policies and protocols aim to ensure good practice in these Establishments, and the process has been enhanced by the development of an assessment tool for all Associations, providing a mechanism to identify where guidance and advice may be helpful to ensure best practice. In addition, the unfolding of the pandemic and its accompanying problems financial and administrative, are difficult to predict.

We monitor the use of the St John logo, countering misuse with a register of Intellectual Property, and membership of appropriate organisations that can monitor their use. Diversity across The Order, and especially at Board level, is carefully monitored, and we watch for risks associated with both our increasing charitable output and changing regulation with respect to charitable activity and data protection.

In 2020, Covid-19 has had a significant impact on the world. This led to a reduction in contributions and donations as the year progressed but this has been mitigated by reductions in travel and a slow down in International Development costs as activity reduced in response to countries trying to contain outbreaks. The effects of Covid-19 continue into 2021 and the mitigations of a reduced income, such as reduced travel and international development activity, will be continued. These types of precaution should ensure the financial stability of The Order into the future.

Grant Making Policy

The Order has established its grant making policy to achieve its objects for the public benefit. The Order’s aim is to support St John Associations in achieving their charitable objects.

Grants are made to advance aspects of St John Establishments’ programming or functioning. This may include projects in first aid and pre-hospital care, community health, disaster preparedness or other relevant activities. Grants are given for strengthening an Establishment’s organisational functioning, institutional development or governance with the aim of enabling improved charitable performance. Grants are also made to some Establishments to cover costs of attending meetings and events sponsored by The Order of St John.

Recommendations for grants are made by staff and approved by the Secretary General within annual budgets agreed by the Trustees or, otherwise, approved by the Sub Prior of The Order. An exception is the Emergency Relief Fund, where grants are approved by the Secretary General, Sub Prior and Lord Prior.

Fundraising Policy

Investment Policy

Funds of The Order, not immediately required, are invested. The current spread of investments includes property, term deposits of up to one to two years to maturity and cash at bank on immediate access. Cash not needed for day to day purposes within the next year will be invested in fixed rate accounts to earn as high as possible rate of return while maintaining security of funds held. The investment policy is agreed by the Trustees and reviewed by the Audit and Risk Committee.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 13

Financial Review of the Year

Reserves Policy

The Order’s reserves fall into two main categories:

Planned level of reserves

The Charity budgets to deliver its charitable objectives while ensuring financial stability. It does this by aiming to keep an adequate, but not excessive, level in General Reserves, sufficient to ensure that contractual commitments to staff, for premises and programme work, can be made with reasonable confidence. The Order makes this assessment by looking at future cash requirements and setting budgets each year which ensure adequate cash liquidity taking into account the availability of headroom on financial obligations, expected cash inflow and suitable levels of contingency.

for specific programmes not fully spent at the year end. The grants for specific programmes will be spent during 2021 and the Disaster recovery programme will commence as soon as St John Jamaica is ready to proceed.

The appropriateness of the Reserves Policy is reviewed by the Trustees in conjunction with The Order’s Strategic Plan taking into account the degree of risk associated with the planned development programmes. At the current time, the Trustees have concluded that the overall level of The Order’s General Reserve should be maintained at a level of three to six months of annual expenditure.

Actual level of reserves

As at 31 December 2020, total Reserves amounted to £6,470,832 (2019: £6,187,946). These are composed of Restricted income funds of £60,819 (2019: £102,585), Designated funds of £5,975,481 (2019: £5,652,455) and General Unrestricted funds of £434,532 (2019: £432,906). The General Unrestricted funds represent 4.5 months (2019: 3.9 months) of expenditure for that year.

Accumulated Funds

Full details of funds are set out in note 18 to the financial statements.

In summary they comprise:

Key Management Personnel Remuneration

The Trustees consider the Board of Trustees and the Secretary General as comprising the key management personnel of the Charity in charge of directing and controlling the Charity and running and operating the Charity on a day to day basis. All Trustees give of their time freely and no Trustee remuneration was paid in the year. Details of Trustee expenses and related party transactions are disclosed in notes 19 and 20 to the financial statements.

Trustees are required to disclose all relevant interests and register them with the Secretary General and, in accordance with The Order’s policy, withdraw from decisions where a conflict of interest arises.

The pay of the Charity’s Secretary General is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the Charity, its economy of operations, and the extensive use of professional advisers, the Trustees consider that a multiple based on three and a half times the median average salary for full time UK employees is appropriate for this role.

14 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Structure and Governance

History of The Order

The Most Venerable Order of the Hospital of St John of Jerusalem, otherwise known as The Order of St John (Charity number 235979) is an organisation incorporated by Royal Charter. Its wholly owned subsidiary, St John of Jerusalem Eye Hospital Group (SJEHG), is a company limited by guarantee.

The Order has roots in the eleventh century and was reconstituted in the United Kingdom and Ireland in 1888 when Queen Victoria incorporated it by Royal Charter and constituted it as an Order of Chivalry of the British Crown. The Order is currently governed by a Royal Charter of 1955 and a Supplemental Royal Charter of 1974 as subsequently amended. Her Majesty Queen Elizabeth II is the Sovereign Head of The Order and the Grand Prior is currently HRH the Duke of Gloucester. That position has always been held by a senior member of the Royal Family.

The Order is a Christian foundation and is stated in its Statutes to be an ancient Christian brotherhood. It is non-denominational. In its humanitarian work it reaches out to those of any race, class or religion. There are approximately 20,000 members of The Order worldwide, all of whom have become members by being honoured by the Sovereign Head in recognition of service rendered in furthering the work of The Order. Membership is not exclusively Christian.

Establishments of The Order (which include Priories, Commanderies and St John Associations) are subject to the Charter, Statutes and Regulations of The Order, but are largely autonomous in their legal structures and service delivery activities.

Members of The Order resident in countries in which there is an Establishment, by virtue of their membership of The Order, are also members of the relevant Establishment.

The St John Establishments’ activities, in various countries of the world, include providing ambulance services, first aid services and youth programmes.

The Order focuses its support on the smaller Establishments (Associations), which work with community based volunteers providing aid to their local community. Most Associations only have very few paid staff in administrative positions with charitable work being conducted by volunteers.

The Order’s use of volunteers itself, is limited to those in specific roles within its committees and honorary positions including ceremonial and legal. No economic value has been included in the financial statements of these volunteers contribution to The Order due to measurement issues.

Constitution and Structure

The Order is governed by a Grand Council. The ex officio members are the Grand Prior, the other Great Officers of The Order, namely the Lord Prior, the Chancellor, the Prelate and the Sub Prior, the Chair of the Eye Hospital together with the Priors or Chancellors of each of the Priories. The twenty-second Grand Council meeting was held via video conference on 28 May 2020.

The Executive Committee members are the Charity Trustees of The Order for the purposes of the UK Charities Act 2011.

During 2020 the Executive Committee met six times and its Audit and Risk sub-Committee met twice.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 15

Structure and Governance

The members of the Grand Council and its committees during 2020 are set out on pages 18 to 20. New members of the Grand Council are formally inducted and trained by the Lord Prior. The Great Officers (other than the Grand Prior) are appointed by the Grand Prior following consultation with the Grand Council. All Trustees of The Order are inducted and informed of their responsibilities and duties as Trustees, in accordance with the UK Charities Act 2011, by the Secretary General.

Public Benefit

As this report makes clear, the actual delivery of service to communities in the countries in which The Order of St John is represented is carried out by the various Establishments of The Order which operate in over 35 countries.

Pages 8 to 11 set out our activities, achievements and performance during the year, which are directly related to the objects and purposes for which The Order exists. The Order achieves most of its principal objects and purposes through the promotion of the efficiency and effectiveness of its Establishments in over 35 countries, rather than in service delivery to communities themselves. Trustees are therefore confident that The Order meets the public benefit requirements, and they confirm that they have taken into account the guidance contained in the Charity Commission’s general guidance on public benefit where applicable. The Order of St John is accredited to the United Nations as a nongovernmental Organisation (NGO) in Special Consultative Status with the Economic and Social Council (ECOSOC). As a consequence of this status, The Order is required to render quadrennial reports to United Nations Headquarters in New York, setting out how the work of The Order around the world contributes to that of the United Nations in general and in particular to such international humanitarian objectives as the delivery of the Sustainable Development Goals (SDGs).

In promoting the efficiency of its Establishments, The Order is contributing to the delivery of its charitable objectives to members of the public without regard for race, class or religion.

The members of the public, who have benefited from The Order’s activities, are:

16 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Structure and Governance

Statement of the Responsibilities of the Executive Committee

The Executive Committee, comprising the Trustees for the purposes of the UK Charities Act 2011, is responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Executive Committee is responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In the case of each Trustee in office at the date the Trustees’ Annual Report is approved:

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.

In preparing these financial statements, the Executive Committee is required to:

Approved by the Executive Committee of The Order of St John and signed on its behalf by:

Professor Mark Compton AM

Lord Prior The Order of St John

21 0ctober 2021

The Executive Committee is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enables it to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of its Statutes. It is also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 17

Grand Council, Committees and Advisers

The Grand Prior of The Order of St John

HRH The Duke of Gloucester KG GCVO

The Grand Council of The Order of St John

The Great Officers of The Order during 2020 were:

Professor M R Compton AM (Lord Prior & Chair of Grand Council) The Right Reverend T J Stevens CBE (Prelate) Mr D P H Burgess OBE DL (Chancellor until 24 June 2020) Mr J M Mah CD QC (Sub Prior) Dr G E Willmore (Chancellor from 25 June 2020)

The other members of the Grand Council were:

Rear Admiral L J Jarvis CBE DL (Prior, England and the Islands) Major General M J Strudwick CBE (Prior, Scotland) (until 24 June 2021) Sir P M Williams OBE DL (Prior, Wales) Colonel K T Williams (Chancellor, South Africa) Dr S Evans (Chancellor, New Zealand) (until 24 June 2020) Mr G Lougheed (Chancellor, Canada) (until 24 June 2020) Mr C J Oxley (Chancellor, Australia) Mr P Hamilton (Prior, United States of America) (until 24 June 2020) Mr P Ndungu (Prior, Kenya) Dr P H Teh (Prior, Singapore) (until 27 October 2020) Dr C H Chung (Prior, Hong Kong) Sir A J Cash OBE (Chairman of the Eye Hospital) Mr J H Whitehead (Chancellor, New Zealand) (from 25 June 2020) Mr A L J Laurencelle (Chancellor, Canada) (from 25 June 2020) Mr N G Heath (Prior, United States of America) (from 25 June 2020) Dr S R E Sayampanathan (Prior, Singapore) (from 28 October 2020) Her Grace Eleanor M Campbell, Duchess of Argyll (from 25 June 2021) Ms M C Arthur (Appointed member) (until 24 June 2021)

Secretary: Vice Admiral Sir P Lambert KCB (Secretary General)

Honours and Awards Committee

Mr D P H Burgess OBE DL (Chancellor & Chair until 24 June 2020) Professor M R Compton AM (Lord Prior, President) The Right Reverend T J Stevens CBE (Prelate) Mr J M Mah CD QC (Sub Prior) Mrs K Colvin CVO (Independent member) Dr G E Willmore (Chancellor & Chair from 25 June 2020) Lieutenant Colonel S Segrave (Independent member) (from 10 March 2021)

Secretary: Vice Admiral Sir P Lambert KCB (Secretary General)

18 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Grand Council, Committees and Advisers

Executive Committee

(whose members were, for the purposes of the UK Charities Act 2011, the Charity Trustees of The Order)

Professor M R Compton AM (Lord Prior) The Right Reverend T J Stevens CBE (Prelate) Mr D P H Burgess OBE DL (Chancellor until 24 June 2020) Mr J M Mah CD QC (Sub Prior) Rear Admiral L J Jarvis CBE DL (Prior, England and the Islands) Dr S Evans (Chancellor, New Zealand) (until 24 June 2020) Mr P Hamilton (Prior, United States of America) (until 24 June 2020) Major General M J Strudwick CBE (Prior, Scotland) (until 24 June 2021) Colonel K T Williams (Chancellor, South Africa) Ms M C Arthur (Appointed member) (until 24 June 2021) Sir A J Cash OBE (Chairman of the Eye Hospital) Dr G E Willmore (Chancellor from 25 June 2020) Mr A L J Laurencelle (Chancellor, Canada) (from 25 June 2020) Mr C J Oxley (Chancellor, Australia) (from 25 June 2020) Sir P M Williams OBE DL (Prior, Wales) (from 25 June 2020) Dr C H Chung (Prior, Hong Kong) (from 25 June 2021) Dr R Nasser-Ferris (Appointed member) (from 25 June 2021)

Secretary:

Vice Admiral Sir P Lambert KCB (Secretary General)

Audit and Risk Committee

Rear Admiral L J Jarvis CBE DL (Prior, England and the Islands) (Chair) (until 24 June 2021) Sir P M Williams OBE DL (Prior, Wales) (Chair) (from 25 June 2021) Mr D Watson CA (Member of Chapter, Scotland) (until 21 January 2020) Mr S J Frost ACA (Lead Finance Trustee, England and the Islands) Professor K Davies MBE (Wales) Ms L M Smith (Independent member) (until 28 April 2021) Mrs S Cumming FCA (New Zealand) Mr J P Grist CA (South Africa) (until 28 April 2021) Colonel A J Loudon MBE (CEO, Scotland) (from 24 February 2020) Mr S Hargrave (Independent member) (from 6 September 2021) Mr J W Ziglar (USA) (from 6 September 2021)

Secretary: Vice Admiral Sir P Lambert KCB (Secretary General)

Nominations and Appointments Committee

The Right Reverend T J Stevens CBE (Prelate) (Chair) Ms M C Arthur

Colonel K T Williams (Chancellor, South Africa)

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 19

Grand Council, Committees and Advisers

Pro Fide Committee

The Right Reverend T J Stevens CBE (Prelate) (Chair) The Venerable M Black (New Zealand) (to 24 June 2020) The Right Reverend Sy F Sauls (USA) (to 24 June 2020) Most Reverend P Kwong (Hong Kong) Very Reverend Dr J Cairns (Scotland) (to 24 June 2021) Reverend D Morris (Wales) Reverend N Naidoo (South Africa) The Right Reverend C M Muturi (Kenya) Major General G Chapdelaine (Canada) The Very Reverend N Frayling (England) (to 24 June 2020) The Very Reverend J R Hall (England and the Islands) (from 25 June 2020) Reverend N Gardner (Scotland) (from 25 June 2021) The Right Reverend R Hurford OAM (Australia) Reverend D Moxon (New Zealand) (from 25 June 2020) Reverend Dr R J Levenson (USA) (from 25 June 2020)

Secretary: The Reverend Canon P Williams (England and the Islands)

Order Honorary Officers and Hospitaller

Mr D Verity Mr T Woodcock CVO DL Mr D White Major J Kelly Mr J d’A Maycock Mr T Budd

Mr T Skilton Dr J Warren

Senior Executive

Vice Admiral Sir P Lambert KCB

Professional Advisers

Bankers Chartered Surveyors & Property Consultants Barclays Bank plc John D Wood 27 Regent Street 34-35 Clarges Street Leicester London LE87 2BB W1J 7ES

Independent Auditors Solicitors Principal Office PricewaterhouseCoopers LLP BDB Pitmans LLP St John House 1 Embankment Place One Bartholomew Close 3 Charterhouse Mews London London London WC2N 6RH EC1A 7BL EC1M 6BB United Kingdom

20 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Independent auditors’ report to the trustees of The Most Venerable Order of the Hospital of St John of Jerusalem (The Order of St John)

Report on the audit of the financial statements

Opinion

In our opinion, The Most Venerable Order of the Hospital of St John of Jerusalem (The Order of St John’s) financial statements (the “financial statements”):

We have audited the financial statements, included within the Trustees’ Annual Report and Financial Statements (the “Annual Report”), which comprise: the balance sheet as at 31 December 2020; the statement of financial activities and the statement of cash flows for the year then ended; and the notes to the financial statements, which include a description of the significant accounting policies.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities under ISAs (UK) are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remained independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, which includes the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Conclusions relating to going concern

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from the date on which the financial statements are authorised for issue.

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in

the preparation of the financial statements is appropriate.

However, because not all future events or conditions can be predicted, this conclusion is not a guarantee as to the charity’s ability to continue as a going concern.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Reporting on other information

The other information comprises all of the information in the Annual Report other than the financial statements and our auditors’ report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If we identify an apparent material inconsistency or material misstatement, we are required to perform procedures to conclude whether there is a material misstatement of the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report based on these responsibilities.

Based on our work undertaken in the course of the audit, the Charities Act 2011 requires us also to report an opinion and matters as described below.

Trustees’ Report

Under the Charities Act 2011, we are required to report to you if, in our opinion, the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements. We have no exceptions to report arising from this responsibility.

Responsibilities for the financial statements and the audit

Responsibilities of the Trustees for the financial statements

As explained more fully in the Statement of the Responsibilities of the Executive Committee, the trustees are responsible for the preparation of the financial statements in accordance with the applicable framework and for being satisfied that they give a true and fair view. The trustees are also responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 21

Independent auditors’ report to the trustees of The Most Venerable Order of the Hospital of St John of Jerusalem (The Order of St John)

going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditors’ responsibilities for the audit of the financial statements We are eligible to act and have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the charity and its environment, we identified that the principal risks of non-compliance with laws and regulations related to the Charities Act 2011 and relevant regulations made or having an effect thereunder, including The Charities (Accounts and Reports) Regulations 2008, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered the direct impact of these laws and regulations on the financial statements. We evaluated the incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) by the trustees and those responsible for, or involved in, the preparation of the underlying accounting records and financial statements and determined that the principal risks were related to the posting of inappropriate journals to conceal misappropriation of assets. Audit procedures performed included:

• assessing financial statement disclosures, and agreeing these to supporting evidence, for compliance with applicable laws and regulations.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditors’ report.

Use of this report

This report, including the opinions, has been prepared for and only for the charity’s trustees as a body in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act (Part 4 of The Charities (Accounts and Reports) Regulations 2008) and for no other purpose. We do not, in giving these opinions, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.

Other required reporting

Charities Act 2011 exception reporting

Under the Charities Act 2011 we are required to report to you if, in our opinion:

We have no exceptions to report arising from this responsibility.

• holding discussions with management and the trustees to identify significant or unusual transactions and known or suspected instances of fraud or non-compliance with laws and regulations.

PricewaterhouseCoopers LLP

Chartered Accountants and Statutory Auditors 1 Embankment Place, London WC2N 6RH

21 0ctober 2021

• testing estimates and judgements made in the preparation of the financial statements for indicators of management bias.

22 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Statement of Financial Activities for the year ended 31 December 2020

Note
INCOME
Donations and Legacies
Contributions from St John Establishments
2
Other voluntary income
3
Charitable Activities
Grants
4
Investments
Rental income
Building insurance income
Interest income
Total Income
EXPENDITURE
Costs of raising funds
6a
Charitable activities
6b
Governance costs
6c
Other
6
Total Expenditure
6
Net income before revaluation
Revaluation
13
Net Movement in Funds
Total Funds brought forward at 1 January
Total Funds carried forward at 31 December
18		 Unrestricted
Funds
£
Restricted
Funds
£
Total
2020
£
Total
2019
£
844,300
33,398
877,698
857,685
177,019
57
177,076
348,745
-
103,180
103,180
161,173
119,686
-
119,686
102,795
1,908
-
1,908
1,852
10,479
-
10,479
12,149
1,153,392
136,635
1,290,027
1,484,399
(62,597)
-
(62,597)
(68,336)
(790,447)
(178,401)
(968,848)
(1,174,318)
(101,471)
-
(101,471)
(94,339)
(29,089)
-
(29,089)
-
(983,604)
(178,401)
(1,162,005)
(1,336,993)
169,788
(41,766)
128,022
147,406
154,864
-
154,864
131,921
324,652
(41,766)
282,886
279,327
6,085,361
102,585
6,187,946
5,908,619
6,410,013
60,819
6,470,832
6,187,946

All of the above results are derived from continuing activities. All gains and losses recognised in the year are included above. There is no difference between the Statement of Financial Activities and the Income and Expenditure Account and therefore a separate statement of recognised gains and losses has not been prepared.

The notes on pages 26 to 43 form part of these financial statements.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 23

Balance Sheet as at 31 December 2020

Note
FIXED ASSETS
Intangible fxed assets
10
Tangible fxed assets
11
Investment in subsidiary
12
Investment properties
13
Total Fixed Assets
CURRENT ASSETS
Debtors
14
Term deposits
Cash at bank and in hand
Total Current Assets
CURRENT LIABILITIES
Creditors: amounts falling due within one year
15
Net Current Assets
Total Assets less Current Liabilities
NET ASSETS
17
THE FUNDS OF THE CHARITY
General Reserves
18
Designated Funds
18
Total Unrestricted Income Funds
Restricted Income Funds
18
TOTAL FUNDS OF THE CHARITY		 2020
£		 2020
£		 2019
£		 2019
£
256,514
617,956
1,239,658		 5,404
1,998,519
1,625
2,408,995		 152,014
816,942
977,619		 1,077
2,020,881
1,625
2,254,131
4,414,543 4,277,714
2,056,289 1,910,232
2,114,128 1,946,575
(57,839) (36,343)
6,470,832 6,187,946
6,470,832 6,187,946
434,532
5,975,481		 432,906
5,652,455
6,410,013
60,819		 6,085,361
102,585
6,470,832 6,187,946

The notes on pages 26 to 43 form part of these financial statements. Approved by the Executive Committee of The Order of St John and signed on its behalf by:

Dr GE Willmore

Chancellor The Order of St John

21 0ctober 2021

24 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Statement of Cash Flows for the year ended 31 December 2020

Note
Cash fows from operating activities:
Net income for the year
Adjustments for:
Amortisation of intangible fxed assets
10
Depreciation of tangible fxed assets
11
Deduct interest income shown in investing activities
(Increase) in debtors
Increase/(decrease) in creditors
Net cash generated from operating activities
Cash fows used in investing activities:
Interest income
Purchase of tangible fxed assets
11
Investment in intangible fxed assets
10
Net cash (utilised by)/generated from investing activities
Cash fows from fnancing activities:
Movement in term deposits
Net cash provided by/(utilised by) fnancing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
The notes on pages 26 to 43 form part of these fnancial statements.		 2020
£
2019
£
128,022
147,406
1,677
1,077
36,968
44,073
(10,479)
(12,149)
(104,500)
(2,086)
21,496
(36,838)
73,184
141,483
10,479
12,149
(14,606)
-
(6,004)
-
(10,131)
12,149
198,986
(15,179)
198,986
(15,179)
262,039
138,453
977,619
839,166
1,239,658
977,619

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 25

Notes to the Financial Statements

1. Accounting Policies

General information

The Most Venerable Order of the Hospital of St John of Jerusalem is also known as The Order of St John (“The Order”). It acts as an administrative, coordinating and support body for the St John Establishments worldwide and is unique in combining the characteristic of being a Crown Order of Chivalry, a Christian Confraternity and a Charity. The Order’s mission, vision, objectives and values are set out on page 7 of the Trustees’ Annual Report. The Order’s registered address is St John House, 3 Charterhouse Mews, London EC1M 6BB. The registered charity number is 235979.

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these financial statements. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice: applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective from 1 January 2019), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a “true and fair” view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a “true and fair view”. This departure has involved following Accounting and Reporting by Charities preparing their financial statements in accordance with the latest Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Financial Reporting Standard applicable at the time the Charities (Accounts and Reports) Regulations 2008 came into effect.

The Charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The Order’s financial performance, reserves and future cashflows have been assessed by the Trustees at the date of approving the financial statements and they believe that the Charity is able to successfully manage its business risks in the current uncertain economic climate. The Trustees will continue to monitor income and expenditure, limit commitments and adjust costs to counter the impact of any reductions in income using reserves, if necessary, while continuing to further the objectives of The Order.

The Trustees have a reasonable expectation that The Order has adequate resources to continue its operations for the foreseeable future (being a period of at least 12 months from the date of approval of the financial statements) and and believe there are currently no material uncertainties that call this into doubt and, in view of this position, the financial statements of The Order have been prepared on a going concern basis of accounting.

Scope of the financial statements

These financial statements comprise solely The Order of St John. The Order does not control its subsidiary undertaking St John of Jerusalem Eye Hospital Group (SJEHG). Control is defined under financial reporting standards as having the power to govern and the ability to benefit. Further, The Order does not control any St John Establishment entity. Accordingly, The Order does not prepare consolidated financial statements. St John of Jerusalem Eye Hospital Group and St John Priories and Associations file their separate financial statements, as appropriate, in their relevant jurisdictions.

Funds structure

Restricted income funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose and general reserves. Further details of each fund are disclosed in note 18.

26 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

1. Accounting Policies (continued)

Income recognition

Income has been recognised in the financial statements on a receivable basis. Incoming resources are included in the Statement of Financial Activities when The Order is legally entitled to (or has physically received) the income and the amount can be quantified with reasonable accuracy. Where income is received in advance, recognition is deferred and it is included in creditors except where treatment is otherwise specified by the Charities SORP and where entitlement arises before income is received, the income is accrued.

Contributions to cover the running costs of The Order office are received from St John Priories and Associations.

Donations are recognised when The Order has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacies are treated as incoming resources once The Order’s entitlement is clear and once it is possible to quantify the amount of the legacy with reasonable accuracy. Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.

Event income entitlement is recognised at the date of the event.

Grants are recognised when their terms and conditions are met to ensure entitlement to income, when receipt is probable and the amount to be received can be reasonably known.

Rental income, less any reserve in respect of a bad debt provision, from investment properties has been spread over the period to the earlier of the first break point in the lease or the end of the lease, on the basis of the total rent receivable over the period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure recognition

Expenditure is recognised when there is a legal or constructive obligation committing The Order to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Grants payable are payments made to other organisations in the furtherance of The Order’s objectives. The grants are recognised where either the Trustees have agreed to pay the grant without condition, and there is a reasonable expectation by the recipient that they will receive the grant, or the conditions attached to the grant are outside the control of The Order.

Governance costs principally relate to formal Board meetings including the Executive Committee and Grand Council and compliance with constitutional and statutory requirements.

The Order adopts a policy of allocating costs to the respective cost headings throughout the year, and this allocation includes support costs where they are directly attributable.

Staff costs are allocated based on the estimated time spent by each staff in supporting the various activities. Shared costs (overheads and depreciation) have been allocated to each activity in the same proportions as the total staff costs.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 27

Notes to the Financial Statements

1. Accounting Policies (continued)

Gifts in kind

Where the value of gifted goods and services can be measured reliably, as determined by the cost to the third party, the value of these goods and services is included within charitable activities and within the appropriate category of incoming resource.

Time donated by volunteers is not valued in the financial statements. Where a Trustee’s travel and subsistence costs are paid either by the Trustee himself, or by another party on behalf of the Trustee, but are not recharged to The Order, the income and expenditure relating to those items are recognised only if they can be reliably measured.

Where the value of the gift is immaterial, or cannot be measured reliably, the substance of the transactions is described in the notes to the financial statements.

Taxation

The Order is a registered Charity and therefore is not liable to income tax and corporation tax on income and gains derived from its charitable activities as they fall within the various exemptions available to registered charities. Irrecoverable VAT has been charged to the statement of financial activities and is included with the expenditure to which it relates.

Heritage assets

The value of the heritage assets cannot be reliably measured and are not reflected in the financial statements.

Intangible fixed assets

Intangible fixed assets represent the value of The Order’s trademarks and interests in European Union trademarks held jointly with the other Orders within the Alliance of The Orders of St John.

Trademarks acquired have finite useful lives of ten years and are carried at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is calculated using the straight-line method to allocate the cost of trademarks over their estimated useful lives of ten years and is charged to support costs over the activities of The Order. The cost of renewing trademarks is recognised in the statement of financial activities as incurred.

Tangible fixed assets

These are stated at cost less accumulated depreciation. Depreciation is calculated on a straight line basis. The costs of fixed assets, less estimated residual values, are written off over their estimated useful lives at the following rates:

The Order adopts a minimum capitalisation limit of £1,000. However, if components of equipment (e.g. office furnishings or computers) are acquired with individual unit costs below the stated capitalisation threshold but collective costs of above £1,000 and anticipated asset lives are in excess of two years, then these groups of assets are collectively capitalised at the time of purchase.

The holding values of assets are subject to an impairment review on an annual basis.

28 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

1. Accounting Policies (continued)

Investment in subsidiary

The investment in the subsidiary company is shown at cost.

Investments

Investment properties, which are held for the purpose of generating revenue for The Order, are stated at fair value. They are regularly valued by an independent valuer with professional advice being obtained on the likelihood of material movements between full valuations to ensure that they continue to be valued in accordance with the Charity SORP.

Cash and cash equivalents

Cash comprises cash in hand and deposits repayable on demand, less overdrafts payable on demand. Cash equivalents comprise funds held in term deposit accounts. The cash position at the 2020 year end will ensure that the income and expenditure variances experienced during 2021 as a result of Covid-19 will be covered. Term deposits maturing in December 2021 and August 2022 will provide cash of £220,367 and £404,008 respectively.

Pensions

Employees of the Charity are entitled to join a defined contribution pension scheme. The Charity contribution is restricted to the contributions disclosed in note 8b which include insurance for a death in service benefit of once times an employee’s salary. Outstanding pension contributions at the year-end amounted to £nil (2019: £nil). The costs of the pension scheme are included within staff costs and are allocated in accordance with time spent on the differing activities undertaken by the Charity.

Specific management judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amount reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenditure during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

Specific estimates and judgements, with the most significant effect on the amounts recognised in the financial statements, are made by management in the process of applying The Order’s accounting policies. These judgements, estimates and assumptions are made on the basis of appropriate past evidence, professional advice and other relevant evidence, and are as follows:

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 29

Notes to the Financial Statements

2. Contributions from St John Establishments

3. Other Voluntary Income
Donations
Legacies
Donated expenses
Events income
England and The Islands
Australia
Canada
New Zealand
Scotland
United States of America
Wales
Hong Kong
South Africa
Singapore
Kenya
Other St John Establishments		 Unrestricted
£
Restricted
£
2020
Total
£
2019
Total
£
290,000
-
290,000
287,649
130,000
-
130,000
126,722
105,000
-
105,000
99,265
95,000
-
95,000
95,325
47,500
33,398
80,898
81,213
75,000
-
75,000
67,043
47,500
-
47,500
45,068
17,500
-
17,500
12,600
17,500
-
17,500
12,500
825,000
33,398
858,398
827,385
12,500
-
12,500
12,500
100
-
100
12,600
6,700
-
6,700
5,200
844,300
33,398
877,698
857,685
Unrestricted
£
Restricted
£
2020
Total
£
2019
Total
£
143,134
57
143,191
160,383
27,323
-
27,323
144,399
6,562
-
6,562
29,545
-
-
-
14,418
177,019
57
177,076
348,745

3. Other Voluntary Income

4. Grants

Grants of £103,180 (2019: £161,173) were received in the year to further the work of the Mother and Baby programme in Africa.

30 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

5. Gifts in Kind

The Order and the St John of Jerusalem Eye Hospital Group (SJEHG) have an agreement in place where by The Order provides use of the hospital and the Muristan in Jerusalem to SJEHG on 23year leases at a rent of £10 per annum each. The cost of maintenance on and improvements to the Jerusalem hospital is borne by SJEHG. In the opinion of the Trustees, it would be impracticable to place a value on this facility or on the leases.

SJEHG also occupies part of The Order headquarters building in London at a rent of £1 per annum, under the terms of a Licence to Occupy. The cost of maintenance of the space occupied is borne by SJEHG. The value of this licence in 2020 was estimated at £57,000 (2019: £48,000) following recent rental offers on the investment properties. No value is recognised for this in The Order’s financial statements.

The St John Establishments are permitted to use The Order’s registered trademarks and Intellectual Property rights (IPRs). The contributions from the Priories include a charge for the use of the IPRs.

Some Establishments are charged a fee for the use of The Order’s IPRs based on their ability to pay. In 2020, the amount paid by these fees was £300 (2019: £500).

The Trustees believe that intangible income arising from gifted use of IPRs to be immaterial. No gifts in kind were received in the year (2019: £nil).

6. Total Expenditure

Costs of activities in furtherance of the charity’s objects:

Staf costs
Support cost
Grants made
Other costs
Total		 Expenditure
on charitable
activities
£
Governance
costs
£
Costs of
raising
funds
£
Other
£
2020
Total
£
2019
Total
£
354,127
28,431
51,697
-
434,255
423,483
122,666
11,280
7,050
-
140,996
109,291
438,915
-
-
-
438,915
499,286
53,140
61,760
3,850
29,089
147,839
304,933
968,848
101,471
62,597
29,089
1,162,005
1,336,993

Costs shown under the heading Other refer to a bad debt provision in respect of rental income of £29,089 (2019: £nil).

Total expenditure in the year is stated after charging:
Depreciation
Amortisation
Audit fees (ex VAT)		 2020
£
2019
£
36,968
44,073
1,677
1,077
22,300
13,600

6a. Cost of raising Funds

The cost of generating funds of £62,597 (2019: £68,336) principally relates to the staff costs of employing a fundraiser together with online fundraising costs and production of promotional material.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 31

Notes to the Financial Statements

6b. Expenditure on Charitable Activities

In 2020 the expenditure on charitable activities was £968,848 (2019: £1,174,318) of which £790,447 (2019: £962,131) was expenditure from unrestricted funds and £178,401 (2019: £212,187) was expenditure from restricted funds. Charitable activities undertaken by The Order are detailed in the Report of the Trustees.

The following significant grants were made to St John Establishments:

Malawi
Zambia
Sri Lanka
St Lucia
Zimbabwe
Uganda
Solomon Islands
Fiji
Papua New Guinea
Kenya
Ghana
Mauritius
Eswatini
Nigeria
Cyprus
Ireland
Gibraltar
Malta		 2020
No ofgrants
2020
£
2019
No ofgrants
2019
£
5
184,524
4
187,194
2
87,490
3
128,704
2
55,292
2
46,624
1
44,609
1
29,594
1
39,868
2
49,147
4
19,998
3
49,997
1
2,658
-
-
1
2,005
-
-
1
1,476
-
-
1
995
-
-
-
-
1
1,813
-
-
1
1,748
-
-
1
1,349
-
-
1
908
-
-
1
889
-
-
1
543
-
-
1
443
-
-
1
333
19
438,915
23
499,286

These grants were made for the following activities:

Mother & Baby (Child Health) Programmes
First Aid / Social Enterprise
Disaster Preparedness
St John Scotland Home Based Care Grant
Regional Meetings
Home Based Care Grant		 2020
£
2019
£
268,978
351,754
72,911
73,344
44,609
29,594
39,690
33,780
9,384
10,814
3,343
-
438,915
499,286

32 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

6c. Governance Costs

Staf costs
Audit fees
Board of Trustee costs
Professional and legal fees
Support costs allocated
d. Analysis of Support Costs
Running costs
Facilities management
Finance
Information technology
Bank charges
Running costs
Facilities management
Finance
Information technology
Bank charges		 Expenditure
on charitable
activities
£
Governance
costs
£		 2020
£
2019
£
28,431
27,240
26,760
16,320
18,140
40,908
16,860
1,128
11,280
8,743
101,471
94,339
Costs of
raising
funds
£
2020
Total
£
14,294
1,315
85,776
7,887
1,139
105
20,439
1,879
1,018
94		 821
16,430
4,930
98,593
65
1,309
1,175
23,493
59
1,171
122,666
11,280		 7,050
140,996
Expenditure
on charitable
activities
£
Governance
costs
£		 Costs of
raising
funds
£
2019
Total
£
14,042
1,291
69,443
6,386
1,161
107
8,567
787
1,871
172		 806
16,139
3,991
79,820
67
1,335
492
9,846
108
2,151
95,084
8,743		 5,464
109,291

6d. Analysis of Support Costs

7. Taxation

The Order of St John is a charity registered in England and Wales and applies all its income for charitable purposes. It therefore claims and obtains exemption from income and corporation tax.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 33

Notes to the Financial Statements

8. Analysis of Staff Costs and Remuneration received by Key Management Personnel

8a) Employee Numbers

The monthly average number of employees, including part-time staff calculated on a full-time equivalent basis, analysed by function was:

Charitable activities
Support
Governance
8b) Staf Costs
Salaries
Social security costs
Pension costs
Other staf costs
Other staf costs relate to professional memberships.
8c) Emoluments of Employees
£80,001 - £90,000		 2020
Number		 2019
Number
5
5
1
1
2
2
8
8
2020
£
2019
£
354,503
346,874
39,469
38,397
39,527
37,572
433,499
422,843
756
640
434,255
423,483
2020
Number
2019
Number
1
1

All employees are members of the organisation’s defined contributions pension scheme detailed in note 22. The Order considers its key management personnel to be the Trustees and the Secretary General. The total employment benefits, including employer pension contributions of the key personnel, were £84,277 (2019: £81,173).

9. Heritage Assets

Heritage assets comprising the Great Banner (an embroidered banner) and the Cope of Reconciliation (an embroidered cape) were made and gifted to The Order in 1984. These objects are stored in the “Order of St John Museum” owned and maintained by the Priory of England and the Islands. The rights to a small share of the Kolossi Castle (which was built in 1454 by the Hospitallers of St John in Cyprus) were acquired in 1913 at a nominal value. The net book value of the heritage assets is £nil reflecting that there is no realistic resale market for these assets.

34 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

10. Intangible Fixed Assets

0. Intangible Fixed Assets
Cost:
At 1 January
Additions
At 31 December
Accumulated amortisation:
At 1 January
Charge for the year
At 31 December
Net book value:
At 31 December
At 1 January		 2020
£
2019
£
10,768
10,768
6,004
-
16,772
10,768
(9,691)
(8,614)
(1,677)
(1,077)
(11,368)
(9,691)
5,404
1,077
1,077
2,154

Intangible assets comprise:

Other Intellectual Property Rights owned by The Order comprise the Arms of The Order and the copyright in all books and publications written prior to October 1999. These have £nil value in the financial statements.

11. Tangible Fixed Assets

Cost:
At 1 January 2020
Additions
Disposals
At 31 December 2020
Accumulated depreciation:
At 1 January 2020
Charge for the year
Disposals
At 31 December 2020
Net book value:
At 31 December 2020
At 31 December 2019		 Freehold Land
& Buildings in
Jerusalem
£
Freehold
Land in
London
£
Freehold
Buildings in
London
£
Furniture
& Ofce
Equipment
£
Total
£
619,500
688,457
1,276,440
158,191
2,742,588
-
-
-
14,606
14,606
-
-
-
(18,167)
(18,167)
619,500
688,457
1,276,440
154,630
2,739,027
322,000
-
258,313
141,394
721,707
-
-
25,529
11,439
36,968
-
-
-
(18,167)
(18,167)
322,000
-
283,842
134,666
740,508
297,500
688,457
992,598
19,964
1,998,519
297,500
688,457
1,018,127
16,797
2,020,881

Freehold land & buildings in Jerusalem comprises:

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 35

Notes to the Financial Statements

11. Tangible Fixed Assets (continued)

The hospital buildings were completed in 1960 on acquisition of the land in Jerusalem. The buildings have been fully depreciated and the residual value of £282,000 included in the net book value of £297,500 above relates to the land, which is not depreciated. Since 1999 all improvements to the property have been incurred by the St John of Jerusalem Eye Hospital Group. The hospitals and their contents are currently insured by the Eye Hospital Group for a value of approximately £29.6 million.

Freehold Land and Buildings in London comprise St John House, 3 and 4 Charterhouse Mews, Clerkenwell, the headquarters of The Order, housing The Order Office and the UK offices of the St John of Jerusalem Eye Hospital Group; and the associated land. During 2016, part of the ground floor of 3 Charterhouse Mews was let out to The Orders of St John Care Trust and the property is now regarded as a mixed use asset. The apportioned cost of the leased area was removed from tangible fixed assets and transferred to Investment properties.

12. Investment in Subsidiary

The investment in subsidiary company is shown at cost £1,625 (2019: £1,625). The Order of St John is the sole member of St John of Jerusalem Eye Hospital Group (SJEHG), 4 Charterhouse Mews, London EC1M 6BB (Company no. 7355619; Charity no. 1139527). SJEHG has no share capital and in the event of a winding up The Order’s liability would be limited to £10.

The subsidiary is the main provider of eye care in Jerusalem, the West Bank and Gaza. It is a renowned teaching hospital with medical and nursing training programmes. Research and development are also part of the hospitals’ activities. All operations and assets of the Eye Hospital Group, with the exception of the freehold interest in land and buildings which are owned by The Order of St John (note 11), are held with St John of Jerusalem Eye Hospital Group and its subsidiaries.

13. Investment Properties

At 1 January
Increase in fair value of 1 & 2 Charterhouse Mews
and leased area of 3 Charterhouse Mews
At 31 December		 2020
£
2019
£
2,254,131
2,122,210
154,864
131,921
2,408,995
2,254,131

The valuation of 1 and 2 Charterhouse Mews, London was carried out at 31 December 2020 by a RICS Registered valuer from John D Wood in compliance with RICS Valuation- Professional Standards 2017. The fair value of the properties has been primarily derived using comparable recent market transactions on arm’s length terms. The value of these two properties had increased to £2,100,000 from a value of £1,965,000 at the previous year end.

The leased area of 3 Charterhouse Mews was valued on the same basis (floor area) as 1 and 2 Charterhouse Mews as at 31 December 2020, as the property was built at the same time, is adjacent, is in the same style and is in the same condition as 1 and 2 Charterhouse Mews. This value therefore increased from £289,131 to £308,995 at the year end.

The outbreak of Covid-19 in 2020 has added an element of uncertainty in respect of property values but this is not considered to be a permanent change in value.

36 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

14. Debtors
4. Debtors 2020 £ 2019 £
Priories and other debtors 161,100 115,186
Amounts due from subsidiary undertaking 1,101 1,091
Prepayments and accrued income 94,313 35,737
256,514 152,014

Priories and other debtors is net of a bad debt provision of £26,089 (2019: nil) (note 6).

In December 2020, The Order provided a loan of £50,000 to the Priory for South Africa to be applied for charitable purposes, which is included in Priories and other debtors. The loan is unsecured and non-interest bearing and to be repaid on 30 June 2021. In June 2021, it was agreed that the repayment date be extended to 31 March 2023.

15. Creditors

5. Creditors
a) Amounts falling due within one year
Deferred income
Amounts due to subsidiary undertaking
Accruals
Other creditors
b) Deferred Income
At 1 January
Released in year
Amounts charged to deferred income during the year
At 31 December		 2020 £
2019 £
4,331
2,600
-
50
23,846
18,580
29,662
15,113
57,839
36,343
2020 £
2019 £
2,600
27,429
(2,600)
(27,429)
4,331
2,600
4,331
2,600

16. Capital and other Commitments

At the end of December 2020, contracts were in place committing The Order to the following payments in respect of a customer-relationship management (CRM) solution, a photocopier and IT services.

Payments due
Not later than one year
Later than one year and not later than fve years		 2020 £
2019 £
21,272
24,272
44,401
44,543

Operating lease expenses related to these commitments

During 2020 operating lease expenses were £24,272 (2019: £4,240).

Other commitments

During 2020, The Order agreed to provide a loan of £50,000 to the Priory of Wales to be applied for charitable purposes. The loan was drawn down in January 2021, is unsecured and non-interest bearing and is being repaid by equal monthly instalments between April 2021 and March 2022. In September 2021, The Order has agreed to provide a further loan of £226,000 to the Priory for South Africa to be applied for charitable purposes. The loan will be secured by assets owned by the Priory for South Africa, will be non-interest bearing, and will be repaid via equal monthly repayments from April 2024 to March 2029.

17. Analysis of Net Assets
Restricted Income funds
Designated funds
General reserves		 Fixed
assets £
Other net
assets £
2020
Total £
Fixed
Assets £
Other net
assets £
2019
Total £
-
60,819
60,819
-
102,585
102,585
4,414,543
1,560,938
5,975,481
4,277,714
1,374,741
5,652,455
-
434,532
434,532
-
432,906
432,906
4,414,543
2,056,289
6,470,832
4,277,714
1,910,232
6,187,946

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 37

Notes to the Financial Statements

18. Statement of Funds 2020

Restricted Income Funds
Emergency Relief Fund
Mother & Baby (child health)
St John Scotland HBC Grant
SJEHG
Jamaica
Total Restricted Income Funds
Designated Funds
St John Association Development Fund
Website Redevelopment Fund
Estate Fund
HR Reserve Fund
Great Ofcers’ Travel Fund
Regional Conferences Fund
Covid-19 Fund
Fixed Asset Reserve
Tangible
Intangible
Investment in subsidiary
Investment properties
Total Designated Funds
Other Unrestricted Income Funds
General Reserves
Total Other Funds
Total Unrestricted Funds
Total Funds 2020
Total Funds 2019		 1 January
2020
£
Income
£		 Expenditure
£		 Transfers
£		 31 December
2020
£
36,813
47,161
3,611
-
15,000		 -
103,180
33,398
57
-		 -
(138,654)
(39,690)

(57)
-		 -
-
-

-
-		 36,813
11,687

(2,681)*
-
15,000
102,585 136,635 (178,401) - 60,819
1,125,918
26,823
107,000
100,000
10,000
5,000
-		 301,372
-
-
-
-
-
-		 (281,175)
-
-
-
-
-
-		 -
-
-
-
-
-
166,000		 1,146,115
26,823
107,000
100,000
10,000
5,000
166,000
1,374,741
2,020,881
1,077
1,625
2,254,131		 301,372

14,606

6,004
-
-		 (281,175)
(36,968)
(1,677)
-
-
166,000
-
-
-
154,864		 1,560,938
1,998,519

5,404
1,625
2,408,995
4,277,714
20,610		 (38,645) 154,864 4,414,543
5,652,455 321,982 (319,820) 320,864 5,975,481
432,906 831,410 (663,784) (166,000) 434,532
432,906 831,410 (663,784) (166,000) 434,532
6,085,361 1,153,392 (983,604) 154,864 6,410,013
6,187,946 1,290,027 (1,162,005) 154,864 6,470,832
5,908,619 1,484,399 (1,336,993) 131,921 6,187,946

38 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

18. Statement of Funds 2019

Restricted Income Funds
Emergency Relief Fund
Mother & Child Health
St John Scotland HBC Grant
Jamaica
Total Restricted Income Funds
Designated Funds
St John Association Development Fund
Website Redevelopment Fund
Estate Fund
HR Reserve Fund
Great Ofcers’ Travel Fund
Regional Conferences Fund
Fixed Asset Reserve
Tangible
Intangible
Investment in subsidiary
Investment properties
Total Designated Funds
Other Unrestricted Income Funds
General Reserves
Total Other Funds
Total Unrestricted Funds
Total Funds 2019
Total Funds 2018		 1 January
2019
£
Income
£		 Expenditure
£		 Transfers
£		 31 December
2019
£
36,813
49,281
3,688
15,000		 -

176,287
33,703
-		 -

(178,407)
(33,780)
-		 -
-
-
-		 36,813
47,161
3,611
15,000
104,782 209,990 (212,187) - 102,585
990,382
26,823
75,000
100,000
10,000
5,000		 423,836
-
32,000
-
-
-		 (288,300)
-
-
-
-
-		 -

-
-
-
-
-
1,125,918

26,823

107,000
100,000
10,000
5,000
1,207,205
2,064,954
2,154
1,625
2,122,210		 455,836
-
-
-
-		 (288,300)
(44,073)
(1,077)
-
-		 -
-
-
-
131,921		 1,374,741
2,020,881
1,077
1,625
2,254,131
4,190,943 - (45,150) 131,921 4,277,714
5,398,148 455,836 (333,450) 131,921 5,652,455
405,689 818,573 (791,356) - 432,906
405,689 818,573 (791,356) - 432,906
5,803,837 1,274,409 (1,124,806) 131,921 6,085,361
5,908,619 1,484,399 (1,336,993) 131,921 6,187,946
5,589,642 1,441,325 (1,294,419) 172,071 5,908,619

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 39

Notes to the Financial Statements

18. Statement of Funds (continued)

Restricted Income Funds

The Emergency Relief Fund £36,813 (2019: £36,813) was set up by St John Establishments to underwrite funding for urgent humanitarian relief in the event of disasters in regions where St John operates.

The Scottish government via St John Scotland gave £103,180 to be used by the Mother and Baby programme in Malawi. Money not spent, is carried forward as these programmes in Africa continue into 2021.

St John Scotland donated £33,398 to support the primary healthcare programme in Malawi. Funds have been donated by St John Scotland in 2021 to enable this programme to continue, and the deficit of £2,681* at 31 December 2020 has been fully covered.

The money donated for Jamaica and allocated initially for Social Enterprise has been carried over to 2021. Its use is to be agreed with the donor and the programme will commence when St John Jamaica is ready.

Designated Funds

The St John Association Development Fund of £1,146,115 (2019: £1,125,918) comprises funds that have been designated to support the St John Associations. This fund supports the Mother and Baby programme, the Social Enterprise Development programme, The Disaster Recovery programme and other supporting and programme developing activities.

The Website Redevelopment Fund of £26,823 (2019: £26,823) was set up to fund the redesign and rebuilding of The Order’s website. This is expected to be utilised over the next two to five years as the website continues to be improved with additional films and photography portraying the work of The Order of St John.

The Estate Fund of £107,000 (2019: £107,000) was set up to provide funds to maintain the capital value of the Charterhouse Mews properties and as a reserve to cope with any potential serious adverse cash flows arising from ownership of the Charterhouse Mews estate. It is planned to use this reserve in due course.

The HR Reserve Fund of £100,000 (2019: £100,000) has been set up to provide funds for the periodic recruitment of Great Officers and staff members and to ensure that The Order of St John is able to meet its employer commitments.

The Great Officers’ Travel Fund of £10,000 (2019: £10,000) is a fund to ensure the international travel costs of the recent appointees as Great Officers can be met as they carry out their duties on visits to St John Establishments throughout the world.

The Regional Conferences Fund of £5,000 (2019: £5,000) has been established to ensure that regional conference costs can be met as they occur.

The Covid-19 Fund was set up at the end of 2020, with a transfer from General Reserves of £166,000. This reserve is available to fund travel deferred from 2020 and other Order costs that the annual income for the next year or two would be unable to cover.

The Fixed Asset Reserve of £4,414,543 (2019: £4,277,714) is a designated fund that represents fixed assets used to enable The Order to carry out its charitable mission and to fund the investment in properties.

40 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

18. Statement of Funds (continued)

Unrestricted Income Fund

The General Reserves of £434,532 (2019: £432,906) are free reserves which are used by the Trustees to spend on the Charity’s general charitable objects. A transfer to the Covid-19 Fund was agreed by the Trustees of £166,000 during 2020 to enable The Order to fund delayed travel costs from 2020 and to cover other costs in excess of budget over the next few years.

19. Trustees (as defined at page 19)

The Trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2019: £nil). With the exception of the Great Officers and the independent board trustee, expenses incurred by those acting as Charity Trustees and Senior Management of the St John Establishments are the responsibility of their respective Establishment in respect of travel, accommodation and subsistence at Board meetings.

The four (2019: four) Great Officers’ travel, accommodation and subsistence expenses, incurred in the course of their charitable activities, amounted to £18,892 (2019: £101,324). Three (two in 2019) of the Great Officers donated £6,484 in 2020 (2019: £15,100). Other senior volunteers claimed £3,821 (2019: £15,466) for travel, accommodation and subsistence during 2020; The Order’s committees are served by volunteers in honorary positions. These senior volunteers included eight Trustees (2019: 8).

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 41

Notes to the Financial Statements

20. Related Parties

Many of the Trustees of The Order are in positions of influence in organisations that make contributions to The Order. The amounts received from these organisations are:

----- Start of picture text -----
Trustee Other senior roles held Transactions with the organisations
Rear Adm L J Jarvis Prior, the Priory of England and Contribution received £290,000;
the Islands reimbursements of costs and donations of the
Priory of £759 (2019: £3,761). Debtor at the
year end £nil (2019: £3,398).
Mr C J Oxley Chancellor, the Priory in Australia Contribution received £130,000; travel costs
of the Lord Prior of £7,076 (2019: £35,484)
paid to the Priory.
Mr A L J Laurencelle Chancellor, the Priory of Canada Contribution received £105,000. Debtor at
the year end £44,178 (2019: £25,172).
Dr S Evans Chancellor, the Priory in New Contribution received £95,000 and
Zealand reimbursement of Priory costs of £nil (2019: £842).
Debtor at the year end £24,303 (2019: £24,384).
Mr P Hamilton Prior, the Priory in the USA Contribution received £75,000, reimbursements
of Priory costs of £313 (2019: £347).
Major General M J Strudwick Prior, the Priory of Scotland Contribution received £47,500, grants
received £136,578, reimbursements of Priory
costs of £58 (2019: £793). Debtor at the year
end £7,500 (2019: £nil).
Sir P M Williams Prior, the Priory of Wales Contribution received £47,500, reimbursement
of Priory costs £77 (2019: £117). Debtor at the
year end £11,875 (2019: £nil). In January 2021,
a loan of £50,000 was provided to the Priory to
be applied for charitable purposes (see note 16).
Colonel K T Williams Chancellor, the Priory for South Contribution received of £17,500,
Africa reimbursements of Priory costs of £1,856
(2019: £4,055). Debtor at the year end £59,746
(2019: £16,630); which includes a loan of
£50,000 provided to the Priory in December
2020 to be applied for charitable purposes
(see note 14). A further loan of £226,000 was
provided in September 2021 (see note 16).
Sir A J Cash Chairman, St John of During the year, the Hospital reimbursed
Jerusalem Eye Hospital Group The Order £2,992 (2019: £2,913) and The
Order passed on donations to the Eye Hospital
of £57 (2019: £50). The SJEHG debtor was
£1,101 (2019: £1,091) at the year end. The
SJEHG creditor at the year end was £nil
(2019:£50). The Order leases the hospital and
other buildings in Jerusalem to St John of
Jerusalem Eye Hospital Group at a peppercorn
rent. In the opinion of the Trustees, it would be
impracticable to place a value on this facility.
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42 ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020

Notes to the Financial Statements

21. Statement of Financial Activities for the year ended 31 December 2019

INCOME
Donations and Legacies
Contributions from St John Establishments
Other voluntary income
Charitable Activities
Grants
Investments
Rental income
Building insurance income
Interest income
Total Income
EXPENDITURE
Costs of raising funds
Charitable activities
Governance costs
Total Expenditure
Net income before revaluation
Revaluation
Net Movement in Funds
Total Funds brought forward at 1 January
Total Funds carried forward at 31 December		 Unrestricted
Funds
£
Restricted
Funds
£
Total
2019
£
823,982
33,703
857,685
333,631
15,114
348,745
-
161,173
161,173
102,795
-
102,795
1,852
-
1,852
12,149
-
12,149
1,274,409
209,990
1,484,399
(68,336)
-
(68,336)
(962,131)
(212,187)
(1,174,318)
(94,339)
-
(94,339)
(1,124,806)
(212,187)
(1,336,993)
149,603
(2,197)
147,406
131,921
-
131,921
281,524
(2,197)
279,327
5,803,837
104,782
5,908,619
6,085,361
102,585
6,187,946

22. Pension Costs

Current employees are members of The Pension Trust’s Federated Retirement Plan, a direct contribution scheme, and life cover has been purchased. During 2020, the Charity paid contributions at the rate of 11% (2019: 10%) of pensionable salary during the year and Members paid contributions between a minimum of 2.5% and the Statutory Lifetime Allowance limit during the accounting year.

Pension costs are included in staff costs and are allocated on the basis of staff time spent on activities in the financial statements. Pension costs, as with all other staff costs are paid from the unrestricted funds of The Order.

ST JOHN INTERNATIONAL TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS 2020 43

ST JOHN INTERNATIONAL

St John House 3 Charterhouse Mews London EC1M 6BB

+44 (0) 207 251 3292 info@orderofstjohn.org www.stjohninternational.org Registered Charity No. 235979