St John the Evangelist Bromley

www.saintjohnsbromley.com

Annual Report

and

Financial Statements

of the

Parochial Church Council

For the year ended 31 December 2019

Incumbent:

The Reverend Andrew McClellan

The Vicarage
9, Orchard Road
Bromley
BR1 2PR

Bank:

NatWest
Bromley Branch
143 High Street
Bromley
BR1 1JH

Independent Examiner
Simon Kirk FCCA
Aslan House
10 Kinnaird Avenue
BR1 4HG

Incumbent: Reverend Andrew McClellan

St John’s Vicarage, 9 Orchard Road, Bromley, BR1 2PR
Tel: 020 8460 1844 Email: saintjohnsbromley@gmail.com
Registered Charity Number 1186819
St John the Evangelist Bromley
St John the Evangelist Church, Park Road, Bromley
Annual Report for 2019
St John the Evangelist Church is situated in Park Road, Bromley.

The Parochial Church Council (PCC) is a charity is registered with the Charity Commission.

Membership of the St John’s Parochial Church Council (PCC)

PCC members who have served since 1 January 2019 until the date of this report are:

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

Church Wardens Mrs Moira Morgan

Mr Ray Sims
Mrs Moira Morgan (until APCM 28th April 2019)
Mrs Elizabeth Bostock (from APCM 28th April 2019)

Representatives on the Deanery Synod Mrs Janet Alldread

Mr Jonathan King

Elected Members Mrs Lesley Pyle (Co-Treasurer)

Mrs Fiona Bentley (Secretary)
Mr Keith Buckley
Mr Nick Coletta (until APCM 28th April 2019)
Mrs Alison Dixon
Mr Nicholas Hill
Mrs Tina Hill
Mr Edward Mason
Mrs Celia Tucker
Mrs Sandra Stepanyenko
Mrs Doris Sweet
Mrs Moira Morgan (from APCM 28th April 2019)
Mrs Linda Nash (from APCM 28th April 2019)

The method of appointment of PCC members is set out in the Church Representation Rules. All
who attend St John’s Church regularly – whether resident in the parish or not – are encouraged to
register on the Electoral Roll and stand for election to the PCC.

PCC responsibilities, meetings and committees

St John’s PCC has the responsibility of co-operating with the Incumbent in promoting in the
ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and
ecumenical. It also has maintenance responsibilities for the church building including the church
rooms.

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The full PCC met 6 times during 2019. Average attendance was 77%. The PCC is required by law
to have a Standing Committee, which has the power to transact the business of the PCC between
its meetings, subject to any directions given by the PCC. The Standing Committee met once
during 2019. There are also 3 sub-committees, Finance, Fabric and Events, which meet on a
regular basis and report various recommendations to the PCC.

Electoral Roll membership and Church attendance

There were 98 parishioners on the Church Electoral Roll as at 31st December 2019. The average
Sunday attendance during October 2019 was 85 adults plus 25 children.

Financial review
St John’s has built on the financial results of the previous two years and has for the third year
running returned a surplus despite having completed additional projects not originally budgeted for
during the year.

This year’s accounts show a surplus of £1,176 which is after having spent £8,467 on projects
during the year. This surplus has meant that we have not had to draw on the reserves set aside
following the ending of the dual arrangement with St Olave’s. As there has not been a need to
draw on this reserve since 2016 it was agreed at the PCC that this reserve, which stood at £18,612
(£24,000 less £5,388 utilised in 2016), should be reduced to £4,800 with the balance being
available for other purposes in our unrestricted reserve.

Our unrestricted reserves of £90,521 are an increase on 2018. This reserve now includes the
£4,800 (above) allocated to meet any future shortfall caused by the ending of the dual arrangement
with St Olave’s plus a further £6,963 allocated to church equipment or works. A further £39,227 is
retained to meet the reserves policy set out below leaving £39,531. St John’s also holds funds in
the Diocesan Repair Fund and during the year £6,830 was drawn down from this fund to undertake
a maintenance project to external guttering and doors. The balance in the Diocesan Repair Fund
now stands at £24,726.

Our financial results have allowed us to pay the full amount (£62,560) of the Pledge to the Diocese
for 2019 as well as maintaining our “Giving Away” figure of 10% of our gross income. This has all
been achieved through the continued generosity of church members and donors along with
increased fees from our hall lettings.

Post balance sheet event

The outbreak of COVID-19 in the UK and the consequential financial implications arising from the
requirements imposed by the UK Government will impact the St John’s 2020 results. It is a non-
adjusting event as regards these 2019 financial statements as it does not alter or impact those
results. The PCC and finance sub-committee has already started to review our income and
expenditure commitments to identify and minimise the deficit which will now almost certainly arise
in 2020 and revise our budget planning. We will also continue to liaise with Rochester Diocese.
However, we are satisfied that our current reserves and reserve policy (below) will cover such a
deficit in 2020.

Reserves and investment policies

The following financial reserve policy has been agreed:

As from March 2014, it is the policy of the Church to maintain unrestricted funds, which are free
reserves of the church, at a level which equates to at least four months’ unrestricted expenditure.
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This provides sufficient funds to cover the management and administration and support costs.
Unrestricted funds were maintained at this level throughout the year.

It is our policy to invest our funds balances with the CBF Church of England Deposit Fund.

Safeguarding
St John's PCC have reviewed all roles where persons in roles for our church have contact with
children or vulnerable adults and the level of training required. St John's has requested such
persons to comply with our duty under section 5 of the Safeguarding and Clergy Discipline
Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and
vulnerable adults).

While there has been some delay due to non-availability of nearby training places in 2019 we have
22 out of 26 persons who have completed all their necessary Safeguarding Training(s) and 25 out
of 26 who have completed government Disclosure and Barring Service's (DBS) checks. There are
3 people who are awaiting a training date for the Safeguarding C2 module in 2020 due to
insufficient training opportunities locally in 2019 leaving 1 person who has not yet undertaken
necessary training modules.

Vicar’s review of the year

Then Jesus asked, “What is the kingdom of God like? What shall I compare it to? It is like a
mustard seed, which a man took and planted in his garden. It grew and became a tree, and the
birds of the air perched in its branches.”
Luke 13:18-19

Jesus’ image of a tiny seed growing into a tree is a particularly appropriate illustration of Christian
growth, working as it does on a number of levels. In the first place of course it shows us how
God’s kingdom grows within the heart of the individual believer – starting small and gradually, by
God’s grace, reaching full-size. Then it also gives us a pattern for the growth of the universal
church, which at the time of Jesus’ death had perhaps only a few dozen members but which now
numbers billions worldwide. And now that we come to review all that has gone on at St John’s
during 2019, we realise that the growth of the mustard seed is also a great analogy for what has
gone on within our own church family, which this year has continued to grow, flourish and extend
its reach in our community.

Our bigger events of 2019 included the Twelfth Night party, Church Family Barbecue, Call My Bluff
wine-tasting, women’s fellowship, Man Up!, Bring and Share Brunches, Quiz Night and the
February Half-term Children’s Holiday Club on the theme of King of the Castle. All of these had
excellent attendance (we even had a waiting list for Holiday Club), though numerically speaking the
biggest draw was our Christmas events. More than 300 people came to church on Christmas Eve
or Christmas Day, with another 400+ coming through our doors in the previous weeks to attend
one of our carol services. In an increasingly secular age, it is a tremendous encouragement to
know that Christmas still brings people into church to celebrate with joy and wonder the miracle of
our Saviour’s birth.

All our activity is underpinned by our desire to see more and more people grow in their relationship
with God through his Son Jesus Christ. This is why it’s always exciting to have baptism services at
St John’s, when individuals (or their parents and godparents on their behalf) have the opportunity
to make a public declaration of their personal faith in Christ. We had ten baptisms in 2019 (eight
under-16s and two adults) plus a service of confirmation in November, when eight of our church
members were able to reaffirm their baptismal promises. That service marked a return visit to St
John’s by Bishop Rod Thomas, and also a joint venture with no fewer than six of our neighbour
churches – a wonderful expression of our unity in Christ.

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In July we welcomed the Revd Daniel Whiffin as our Curate – the first St John’s Curate in many
decades – along with his wife Nicky and daughters Bethany and Ellie. Daniel’s contribution to the
life of our church in the brief time since he arrived has been truly inspiring. After completing his
induction programme, he spent some time getting to know church members through visiting and
then started helping out with leading at preaching at Sunday services. He has accompanied me to
the majority of my midweek commitments, including meetings, care home services and school
assemblies, and has joined the clergy of the North Bromley Cluster (St John’s, St Mary’s and St
Andrew’s) for Morning Prayer each Thursday at St Andrew’s. In the run-up to Christmas he started
leading school assemblies and care home services, and making plans to lead the Essentials
course on Monday evenings in January 2020 – a course designed to help people (whether old
hands or newcomers to the Christian faith) to engage with the essentials of the Gospel.

What else? We undertook a slight re-ordering of our church building in the summer, bringing the
children’s corner into a more focal position and re-decorating it to make a welcoming space for the
youngest members of the congregation. This was the idea of Warden Liz Bostock, who was really
encouraged by the feedback she received from young and old church members alike. One person
was gracious enough to comment: “I had major reservations when you first mentioned the idea but
it is working well – I was sure that services would be disrupted by having children closer to the
front, but most of the time I don’t even notice that anyone is there.”

In line with our desire to see growth in numbers and growth in depth of relationship, we continue to
focus week by week on learning from God and depending on him through prayer and the study of
his Word. Our Sunday sermons in 2019 have been based mainly on Luke’s Gospel, with additional
series in the books of Jonah and Romans. A steady stream of church members have attended our
Thursday afternoon studies and/or our evening Bible courses, which this year have looked at the
words of the Creed, the theme of the Incarnation in our series Christmas is Coming!, and the words
and music of Handel’s Messiah.

I have not listed every event here but enough I think to give a flavour. St John’s has steadily
continued to expand the number and range of our activities, and we prayerfully trust that God will
enable us to make the most of the increasing opportunities to invite friends and family, neighbours
and colleagues to come into the fellowship of our church. This growth has built on firm foundations
laid in past generations, and we are grateful to God for those who have been here before us. I
regularly have cause to thank God for the gracious nurturing ministry of my predecessor Hugh
Broadbent and his wife Jane. As many of you will know, Hugh was diagnosed in the autumn with
pancreatic cancer, and I want to encourage the whole church family to keep Hugh and Jane in your
prayers.

In conclusion, I would like as ever to record my enormous debt of gratitude to everyone who has
worked so hard this year at St John’s – the cleaners, the flower arrangers, the sidespersons /
welcomers and sacristans, the singers and musicians, the gardeners and lawn mowers, the
Sunday School teachers and Crèche helpers, the members of our Church Council, those who have
planned and run our special events, those who invited people to our events, those who have
contributed financially, everyone who has prayed regularly for St John’s – as well as all the other
people I have no doubt forgotten to mention. It is always dangerous to single out individuals, but I
would like to express my particular thanks to Wardens Moira Morgan, Ray Sims and Liz Bostock,
Treasurers Lesley Pyle and Laura Mason, PCC Secretary Fiona Bentley, Sacristan Glynis Murton,
and my retired colleague the Revd John Ilson.

Approved by the PCC on 28th March 2020 and signed on its behalf by
the Reverend Andrew McClellan (PCC Chairman)
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Independent examiner’s report to the members of St John the Evangelist Church,
Bromley, Parochial Church council (PCC)

I report on the accounts for the year ended 31st December 2019 which are set out on
pages 7 to 14.

Respective responsibilities of the PCC and the Independent Examiner

The members of the PCC consider that an audit is not required for this year under section
144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is
needed.
It is my responsibility to
 Examine the accounts under section 145 of the 2011 Act;
 Follow the procedures laid down in the General Directions given by the Charity
Commissioners section 145(5)(b) of the 2011 act; and
 State whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general directions given by the
Charity Commission.
An examination includes a review of the accounting records kept by the PCC and a
comparison of the accounts presented with those records. It also includes consideration of
any unusual items or disclosures in the accounts, and seeking explanations from the PCC
concerning such matters. The procedures undertaken do not provide all of the evidence
that would be required in a full audit and consequently I do not express an audit opinion on
the accounts.

Independent Examiner’s Statement

In connection with my examination, no matters have come to my attention:
1. Which give me reasonable cause to believe that in any material respect the
requirements
 to keep accounting records in accordance with section 130 of the 2011 Act; or
 to prepare accounts which accord with these accounting records have not been
met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.

Simon Kirk F.C.C.A. A.C.I.B.

Aslan House
10 Kinnaird Avenue
Bromley
BR1 4HG

6 April 2020
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PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST, BROMLEY

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2019

Unrestricted Restricted Endowment TOTAL FUNDS

Funds Funds Funds
2019 2018
£ £ £ £ £
Notes
INCOMING RESOURCES

Voluntary Income 2(a) 80,163 1,262 - 81,425 75,999

Activities for generating 2(b) 10,342 - - 10,342 9,759
Funds
Income from investments 2(c) 476 362 - 838 672
Income from Church 2(d) 29,170 - - 29,170 27,385
activities

TOTAL INCOMING 120,151 1,624 - 121,775 113,815

RESOURCES

RESOURCES USED

Costs of generating funds 3(b) 2,126 - - 2,126 2,111

Church activities 3(a) 115,555 2,918 - 118,473 111,076

TOTAL RESOURCES USED 117,681 2,918 - 120,599 113,187

NET INCOMING/(OUTGOING) 2,470 (1,294) - 1,176 628

RESOURCES BEFORE
TRANSFERS

FUNDS DESIGNATED TO 3430 (3,430) - - -

REPAIR FUND

UNREALISED PROFIT/(LOSS) ON - - 1,486 1,486 (121)

INVESTMENT

NET MOVEMENT IN FUNDS 5,900 (4,724) 1,486 2,662 507

BALANCES BROUGHT FORWARD 84,621 34,144 7,945 126,710 126,203

1 JANUARY 2019

BALANCES CARRIED FORWARD 90,521 29,420 9,431 129,372 126,710

31 DECEMBER 2019

The notes on pages 9 to 14 form part of these accounts

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PAROCHIAL CHURCH COUNCIL OF ST JOHN THE EVANGELIST,
BROMLEY

BALANCE SHEET AS AT 31 DECEMBER 2019

2019 2018
Notes £ £
FIXED ASSETS
Tangible 5(a) 5,932 10,240
Investment 5(b) 9,431 7,945
15,363 18,185

CURRENT ASSETS
Debtors 6 5,028 3,506
Short Term Deposits 78,146 67,397
Cash at Bank 10,857 14,869
2002 Diocesan Repair Fund 24,726 28,068
118,757 113,840

LIABILITIES: FALLING DUE

WITHIN ONE YEAR 7 4,748 5,315

NET CURRENT ASSETS 114,009 108,525

LIABILITIES: FALLING DUE

AFTER ONE YEAR 8 - -

TOTAL NET ASSETS 129,372 126,710

£ £
PARISH FUNDS
Unrestricted 90,521 84,621
Designated 10 24,726 28,068
Restricted 10 14,125 14,021
129,372 126,710

Approved by the PCC on 28 March 2020 and signed on its behalf by:
Vicar: The Reverend Andrew McClellan (PCC Chairman)
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Church Warden: Ray Sims (PCC Vice Chair)

The notes on pages 9 to 14 form part of these accounts

PAROCHIAL CHURCH OF ST JOHN THE EVANGELIST, BROMLEY

Notes to the Financial Statements

For the year ended 31 December 2019

1. ACCOUNTING POLICIES

Basis of financial statements

The financial statements have been prepared in accordance with the Church Accounting
Regulations 2006 together with applicable accounting standards and the SORP 2005.

The financial statements have been prepared under the historical cost convention except
for the valuations of investment assets, which are shown at market value. The financial
statements include all transactions, assets and liabilities for which the PCC is responsible
in law. They do not include the accounts of church groups that owe their main affiliation to
another body, nor those that are informal gatherings of church members.

Fund accounting

Funds held by the Church fall into the following categories:

Endowment funds are funds, the capital of which must be retained either permanently or at
the PCC’s discretion; the income derived from the endowment is to be used either as
restricted or unrestricted income funds depending upon the purpose for which the
endowment was established in the first place.

Restricted funds comprise (a) income from endowments which is to be expended only on
the restricted purposes intended by the donor and (b) revenue donations or grants
received for a specific PCC activity intended by the donor. Where these funds have
unspent balances, interest on their pooled investment is apportioned to the individual
funds on an average balance basis.

Unrestricted funds are income funds which are to be spent on the PCC’s general
purposes.

Designated funds are general funds set aside by the PCC for use in the future. Project
funds are designated for particular projects for administration purposes only. Funds
designated as invested in fixed assets for the PCC’s own use abated in line with assets’
annual depreciation charges in the SOFA. Designated funds remain unrestricted and the
PCC will move any surplus to other general funds.

Incoming resources

Planned giving, collections and donations are recognised when received. Tax refunds are
recognised when the incoming resource to which they relate is received. Grants and
legacies are accounted for when the PCC is entitled to the use of the resources, their
ultimate receipt is considered reasonably certain and the amounts due are reliably
9
quantifiable. Dividends are accounted for when declared receivable, interest as and when
accrued by the payer. All other incoming resources are accounted for gross.

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award
creates a binding or constructive obligation on the PCC. The diocesan parish share
expected to be paid over is accounted for when due. Amounts received specifically for
mission are dealt with as restricted funds.

All other expenditure is generally recognised when it is incurred and is accounted for
gross.

Fixed assets

Tangible fixed assets are included in the balance sheet at cost or at market value at the
date of the gift. Depreciation is provided on all tangible fixed assets calculated to write off
the full cost or value less residual value of each asset over the estimated useful life. The
principal rates are:

 Equipment over 3 years

 Refurbishment of the kitchen over 3 years
 Replacement of church room windows over 5 years
 Refurbishment of the toilet facilities over 10 years

Individual items with a purchase price of £2,000 or less are written off when the asset is
acquired.

Investments are valued at market value at 31 December.

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2. INCOMING RESOURCES

Unrestricted Restricted TOTAL FUNDS

Funds Funds 2019 2018

£ £ £ £
2(a) Voluntary Income
Gift Aided donations 50,467 - 50,467 45,283
Income tax recoverable 14,717 - 14,717 13,089
Other giving:
Collections 4,019 1,153 5,172 4,069
Gift Day 1,875 - 1,875 2,061
Donations, appeals, etc 9,085 109 9,194 11,497
80,163 1,262 81,425 75,999

2(b) Activities for generating

Funds
Fetes, bazaars, book stall,
other fund raising events 10,342 - 10,342 9,759
10,342 - 10,342 9,759

2(c) Income from

investments
Interest & Dividends 476 362 838 672
476 362 838 672

2(d) Income from Church

activities
Church hall lettings 27,528 - 27,528 25,098
Fees 1,642 - 1,642 2,287
29,170 - 29,170 27,385

TOTAL INCOMING
RESOURCES 120,151 1,624 121,775 113,815

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3 RESOURCES USED

Unrestricted Restricted TOTAL FUNDS

Funds Funds 2019 2018

£ £ £ £
3(a) Church activities
Missionary and charitable
giving:
Church overseas:
-Missionary societies 1,500 - 1,500 1,500
-Relief and development
agencies 2,990 593 3,583 3,297
Home missions and other
Church societies 5,620 559 6,179 5,804
Secular Charities 914 - 914 650
11,024 1,152 12,176 11,251

Ministry:
Pledge towards Ministry
and other shared Diocesan
costs 62,560 62,560 61,703
Clergy expenses 2,451 2,451 1,010
Vicarage expenses 3,160 3,160 3,299
Church Maintenance &
Running expenses 21,595 21,595 18,420
Depreciation 2,651 1,657 4,308 4,575

Church room running costs 5,264 5,264 3,055

Service expenses 856 856 1,179
Choir and Organist 2,150 2,150 2,130
Training\ retreats Clergy \
readers 572 572 -
Youth\Holiday clubs\Sunday
School 654 654 647
Printing , stationery and
sundry goods 2,618 109 2,727 3,807
Costs of stewardship
campaign - - -
115,555 2,918 118,473 111,076

3(b) Costs of generating

funds
Costs of Fund Raising 2,126 - 2,126 2,111
2,126 - 2,126 2,111

TOTAL RESOURCES USED 117,681 2,918 120,599 113,187

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4. STAFF COSTS AND PAYMENTS TO PCC MEMBERS
No wages or salaries were paid during the year.

No payments or expenses were paid during the year to any PCC members, persons
closely connected with them or related parties.

5. FIXED ASSETS FOR USE BY THE PCC

(a) Tangible (unrestricted and
restricted) Buildings
£
At 1 January 2019 53,853
Disposals -
Additions at cost -
at 31 December 2019 53,853

Depreciation
At 1 January 2019 43,613
Charge for year 2019 4,308
At 31 December 2019 47,921

Net Book Value at 1 January 2019 10,240

Net Book Value at 31 December 2019 5,932

Buildings comprise improvements to church rooms including replacement windows.

(b) Investments
£
Market value at 31 December 2018 7,945
Revaluation profit/(loss) 1,486
Market value at 31 December 2019 9,431

Investments comprise a holding of 492 shares in CFB Church of England investment fund
which were transferred into St John's books at 31 December 2001 (note 9 (ii)).

6. DEBTORS 2019 2018

£ £
Income tax recoverable 3,548 3,090
Prepayments 384 416
Other debtors 1,096 -
5,028 3,506

7. LIABILITIES: FALLING DUE WITHIN 1 YEAR

2019 2018
£ £
Accruals 4,748 5,315

8. LIABILITIES: FALLING DUE AFTER 1 YEAR

Nil Nil

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9. FUND DETAILS
The Designated Funds are the 2002 Diocesan Repair Fund.

The Restricted Funds are:

(i) A proportion of the refurbishment of toilet facilities.
(ii) An investment asset previously held for St John's in the Diocese records. It is a
legacy left to St John's more than 50 years ago for the upkeep of the Clergy stipend.
(iii) The monies donated to Church fabric.

10. ANALYSIS OF NET ASSETS

by fund Unrestricted Designated Restricted TOTAL
Funds funds funds 2019
£ £ £ £
Tangible fixed assets 5,932 - 5,932
Investment fixed asset 9,431 9,431
Current assets 89,337 24,726 4,694 118,757
Liabilities (4,748) - (4,748)
90,521 24,726 14,125 129,372

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