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2020-12-31-accounts

The Parish Church of St. Luke, Sevenoaks

Registered Charity number 1127331

Annual Report

and

Financial Statements

of the

Parochial Church Council

for the year ended 31[st] December 2020

Team Vicar: Reverend Anne Bourne St. Luke’s House 30 Eardley Road Sevenoaks Kent TN13 1XT

Banks:

Santander UK plc BBAM, Brindle Road, Bootle, Merseyside, L30 4GB

Nat West 67 High Street, Sevenoaks, TN13 1LA

Independent Examiner:

Allan Ruddle 26 The Middlings Sevenoaks TN13 2NN

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Administrative Information

St. Luke’s church is situated in Eardley Road, Sevenoaks. It is part of the Diocese of Rochester within the Church of England.

St. Luke’s Church is registered with the Charity Commission as a charity, registered number 1127331

Objectives

St. Luke’s PCC has the responsibility for co-operating with the Team Vicar, the Reverend Anne Bourne, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelical, social and ecumenical. It also has maintenance responsibilities for the Church Centre complex of St. Luke’s.

Public Benefit

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live in our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, the Team Vicar and the PCC have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus.

Provision of pastoral care for people living in the parish.

Missionary and outreach work.

PCC Membership

Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

During the year, the following served as members of the PCC

Team Vicar: Rev. Anne Bourne (Chairman)
Reader: Mr L. Pearce
Churchwardens: Mrs J. Bates
Mrs E. Peters
Deanery Synod Representatives: Mr P. Fleming
Mr L. Pearce
Members: 2018 Mrs A. Hone
Mr R. Simpson
Mrs V. Scorey
2019 Mr N. Donaldson
Mrs J. Picton-Bentley
2020 Mrs E. Clark
Mr F. Faircloth
In attendance: Mrs R. Ward (Safeguarding Officer)
Hon. Treasurer: Mr A. Adams
Hon. Secretary: Mr I. Funnell
PCC Committees

2

The PCC operates through a number of committees which meet between the full meetings of the PCC. Individual committee reports, which state the objectives of each committee, are set out in a separate document.

Standing Committee

This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council.

Finance Committee

Oversees the general financial dimensions of the work of St. Luke’s by monitoring income and expenditure, budgeting, maintaining appropriate financial controls and co-ordinating the annual review of the Christian Stewardship of money through planned giving.

Achievements and Performance

Church Attendance and Electoral Roll

Attendance: The average number of communicants at normal Sunday services is 22 in 2020 due to the COVID19 virus pandemic (2019 was 66). An average of 17 participants logged into the 10.15 services by Zoom each week (this figure shows only how many devices were logged in not individuals in each household, which is undoubtedly higher). No 8am services have been online.

Some 22 children and young people attended Junior Church, Papa Youth and TOTS during the year, with an average of 2 per week attending Sunday services in 2020 (2019 was 7).

On Easter Day all church services were suspended due to a national lockdown in response to the COVID-19 virus, but a YouTube service was live streamed and recorded by Rev Anne Bourne from her home and this was uploaded to our website. No viewing numbers are available. At Christmas there were 42 communicants (2019 – 93) with 33 on Zoom.

In 2020 we had 2 Baptisms (2019 – 6), no Weddings (2019 – 1) and 1 Funeral held in church (2019 – 15) Electoral Roll: At March 2020 there were 124 persons on the Electoral Roll, of whom 20 lived within the Parish.

Review of the Year

The PCC met 5 times during 2020 and, although the year started normally, soon the pandemic reared its ugly head and then meetings were held mainly on Zoom, with, in addition, a few technophobes huddled (at a social distance) around a laptop in church.

In January we discussed a new link with an inner city church in Slade Green and an exchange of preachers. It was noted that the excellent Community Carol Service was in danger of ceasing to exist, with Imago no longer willing to organise it; we felt that it should be possible for St. Luke’s to take on that responsibility, although the Epicurean refreshments might be scaled down. As Rev. Anne’s contract was due to end on January 31[st] , it was decided that St. Luke’s would pay her an honorarium for the next 6 months and deduct that amount from the Parish Share we pay to the Diocese.

In March we discussed the failings of the current office computer and plans to redecorate the vicarage and the church hall.

In June thanks were expressed to Jon Bourne, who was largely responsible for the Sunday services being livestreamed. Amanda, the parish administrator, had announced her intention to move to Oxfordshire and her desire to continue in the job, working mainly from home and coming into the office once a week. Sadly, it was felt that this was not practical, mainly because someone needs to look after the people who hire the hall. Plans to re-open the church were discussed, including getting a quote for a deep clean.

In September it was reported that the vicarage had been redecorated, with a new bathroom and kitchen fitted. Sue Stockbridge had been appointed as the new Parish Administrator and had already started work. Our Team Rector, Rev Mark Bridgen spoke of the proposed Joint Council, which will represent all three churches. At the November meeting, following the C of E independent report on child sexual abuse, there was a commitment to be vigilant on this matter, including ensuring that everyone is aware of the identity of our safeguarding officer (Ros Ward). It was agreed to give a further £1,000 to All Saints, Marondera for the purchase of food parcels, and a programme for our charity giving for the next 3 years was also agreed.

3

The dates of meetings for 2021 were agreed and are as follows:

Monday, 11[th] January Tuesday, 23[rd] March Sunday, 11[th] April (APCM) Monday, 12[th] July Tuesday, 14[th] September Tuesday, 16[th] November

Financial Review

Total incoming resources on ordinary unrestricted funds were £126,844 and are detailed in the financial statements.

£116,006 was expended to provide the Christian Ministry from St Luke’s Church, including the contribution to the diocesan parish share.

The net result for the year was a surplus of £10,838 which has been added to the balance brought forward at the beginning of the year, and the balance carried forward at 31[st] December 2020 for unrestricted funds totalled £489,179.

No related party transactions have taken place during the year.

Safeguarding

The Parochial Church Council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and adults).

Risk Management

During the year we continued the on-going programme of identifying major risks which impact the work of the church in the Parish. This includes a child protection policy, a review of insurance and financial procedures for the handling of cash and the investment of surplus funds.

Approved by the Parochial Church Council on 23[rd] March 2021 and signed on their behalf by Rev. Anne Bourne (PCC Chairman).

4

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS INDEPENDENT EXAMINER’S REPORT TO THE PCC OF ST LUKE, SEVENOAKS

I report on the accounts for the year ended 31[st] December 2020 which are set out on pages 6 to 14.

Respective responsibilities of the Trustees and Independent Examiner

The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all 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 matter has come to my attention

  1. which give me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with s.130 of the 2011 Act; or

  3. to prepare accounts which accord with these accounting records have not been met; or

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

Allan Ruddle 26 The Middlings Sevenoaks TN13 2NN 23[rd] March 2021

5

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2020

Note:
INCOMING RESOURCES
Voluntary income
2
Activities for generating funds
2
Income from investments
2
TOTAL INCOMING
RESOURCES
RESOURCES EXPENDED
Church activities
3
Church management and
administration
3
Fund-raising costs
3
TOTAL RESOURCES
EXPENDED
NET MOVEMENT IN FUNDS
Balances brought forward
1 January 2020
14
Balances carried forward
31 December 2020
14
Unrestricted
Funds
Restricted
Fund
Total Funds
2020
Total Funds
2019
£
£
£
£
70,995
1,875
72,870
97,942
15,518
-
15,518
31,675
40,331
-
40,331
77,956
126,844
1,875
128,719
207,573
100,487
1,875
102,362
135,112
15,382
-
15,382
16,976
137
-
137
74
116,006
1,875
117,881
152,162
10,838
0
10,838
55,411
478,341
0
478,341
422,930
489,179
0
489,179
478,341

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

6

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

BALANCE SHEET AT 31 DECEMBER 2020

Note
FIXED ASSETS
Investment
10
CURRENT ASSETS
Debtors and prepayments
11
Cash at Bank and in hand
Cash on deposit with Diocese
Cash on deposit with CCLA
CURRENT LIABILITIES
Creditors and accruals
12
Mission & Overseas Giving (MOG)
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
LONG TERM LIABILITIES &
PROVISIONS
Quinquennial Repairs
13
Hall & kitchen equipment replacement
6
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
14
Restricted
14


2020
£

412,220
412,220
6,152
30,807
1,776
73,284
112,019
1,850
51
1,901
2019
£
422,309
422,309
11,494
28,310
1,555
43,085
84,444
-
76
76
110,118
522,338
84,368
506,677
24,000
9,159
33,159
489,179
489,179
0
489,179
16,000
12,336
28,336
478,341
478,341
0
478,341

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

Approved by the Parochial Church Council on 23[rd] March 2021 and signed on its behalf by Revd. Anne Bourne (PCC Chairman)

7

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020

1. ACCOUNTING POLICIES

  1. The financial statements have been prepared under the historic cost convention as modified by the inclusion of fixed assets and investments at market value on an accruals basis and accord with the Charities Act 1993 and 2011 and the Church Accounting Regulations.

  2. The statements report on all transactions, assets and liabilities for which the PCC is responsible.

  3. Consecrated and beneficial property is excluded from the statements by S.96(2)c of the Charities Act 1993. No value is placed on moveable church furnishings held by the Churchwardens on special trust for the PCC and which require a faculty for disposal as the PCC considers these to be inalienable property.

  4. The Taylor Memorial Hall is not included as an asset. The PCC considers that the Hall has no separate market value, as part of the structure of the church it is unsaleable.

  5. Hall operating expenses do not include any allocation of costs such as quinquennial, mission and ministry support offer, stipend or other administrative overheads.

  6. It is the policy of the church not to capitalise any expenditure on additions because they have negligible resale value.

  7. Legacies received for the general purpose of the church are included as incoming resources.

  8. Gift aid donations are reported in the year in which they are received, but any associated Income Tax refund is calculated and brought in as being receivable in the future.

  9. The Church aims to have sufficient funds available to be able to meet any reasonably foreseeable circumstances and to avoid any immediate negative impact on its activities. It is therefore the intention to retain the equivalent of at least twelve months net operating costs.

8

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020 (continued)

Note
2. INCOMING RESOURCES
Voluntary income
Planned Giving:
Gift aid donations
Tax recoverable
4
Charity of the Month & special
collections
14
Ordinary collections (excluding
Charity of the Month)
Donations & sundry income
Legacies
Activities for generating funds
Fees
Church Hall lettings
6
Crossway parish magazine
Events and functions
7
Income from investments
Dividends and interest
5
Gain on revaluation
10
Total incoming resources
Unrestricted
Funds
Restricted
Funds
Total Funds
2020
Total Funds
2019
£
£
£
£
52,522
-
52,522
55,593
11,946
-
11,946
13,897
-
1,875
1,875
5,441
1,644
2,094
2,789
-
-
-
1,644
2,094
2,789
11,908
803
10,300
70,995
1,875
72,870
97,942
4,517
-
4,517
3,159
9,698
-
9,698
25,986
473
-
473
757
830
-
830
1,773
15,518
-
15,518
31,675
420
-
420
576
39,911
-
39,911
77,380
40,331
-
40,331
77,956
126,844
1,875
128,719
207,573

9

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020 (continued)

Note
3. RESOURCES EXPENDED
Church Activities
Committed Giving
15
Mission & Overseas Giving
15
Charity of the Month & special
collections
15
Mission & Ministry Support Offer
Other ministry costs
Church running & maintenance
8
Church improvements
Church hall running costs
9
6 & 8
Insurance
Vicarage
Organist and choir
Quinquennial fund
8
13
Church Management and
administration
Secretarial and office
8
Printing and stationery
Fund-raising costs
Events and functions
7
Total resources expended
Unrestricted
Funds
Restricted
Funds
Total Funds
2020
Total Funds
2019
£
£
£
£
10,500
-
10,500
8,500
1,200
-
1,200
1,200
-
1,875
1,875
5,441
43,500
-
43,500
60,000
6,519
-
6,519
3,638
10,411
-
10,411
15,049
1,057
6,562
-
-
1,057
6,562
14,538
10,272
3,203
-
3,203
3,122
8,125
-
8,125
282
1,410
8,000
-
-
1,410
8,000
5,070
8,000
100,487
1,875
102,362
135,112
12,771
-
12,771
14,422
2,611
-
2,611
2,554
15,382
-
15,382
16,976
137
-
137
74
116,006
1,875
117,881
152,162

10

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020 (continued)

4. Tax recoverable. This represents the amounts of Income Tax reclaimable in respect of the Gift aid Income for the year.

5. Investment income includes £215 (2019 £208) from the Kippington Church Charity. The CBF Investment Fund is held by the Rochester Diocesan Board of Finance as the custodian trustees. The PCC has the responsibility over the investment. At 31 December 2020 the market value was £7,662 (2019 - £7,153).

6. Church hall lettings. The gross receipts were £9,698 (2019 - £25,986) and the operating expenses were £6,562 (2019 - £10,272). The operating expenses include £- (2019 - £-) by way of a provision for the replacement of hall and kitchen equipment. The total provision now stands at £9,159 (2019 - £12,336).

7. Events and Functions

unctions
The total income comprises:
Wednesday Recitals
Cycle Ride
Concerts and other
2020
2019
£
£
Unrestricted Fund
169
1,203
661
496
0
74
830 1,773

It is the policy to state the net proceeds from Events and Functions, it being impracticable to apportion costs totalling £137 (2019 £44) to each individual activity.

8. Staff costs

During the year the PCC paid for the services of secretarial assistance, church and hall cleaners and organists (all part time) but none of these attracted social security costs.

The total expenditure in 2020 amounted to £18,363 (2019 £25,097) and amounts are included within the church running and maintenance, secretarial and office, church hall running costs, and organist and choir.

9. Church improvements

During 2020 £649 (2019 £14,538) was expended on improving the sound system and £408 on lighting (2019 £0).

11

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020 (continued)

10. Investment

During 2011 14,456.47 shares were purchased in the CBF Church of England Investment Fund – Accumulation shares with CCLA Investment Management Limited at a cost of £250,000. During 2013 2,121.76 shares were sold raising £50,000 and during 2016, 1,573.26 shares were sold, also raising £50,000. During 2017, 1,379.82 shares were sold raising £50,000 and during 2020, £1,074.08 shares were sold raising another £50,000. As at 31 December 2020 the value of the investment was £412,220 (2019 £422,309), resulting in an unrealised gain of £39,911 (2019 £77,380).

11. Debtors and prepayments

Tax Recoverable
Insurance
Church Hall
Events and Functions
Unrestricted
Funds
Restricted
Funds
Total Funds
2020
Total Funds
2019
£
£
£
£
2,698
-
2,698
3,701
3,209
-
3,209
3,203
230
-
230
4,590
15
-
15
-
6,152
-
6,152
11,494

12. Creditors and accruals

Vicarage Unrestricted
Funds
Restricted
Funds
Total Funds
2020
Total Funds
2019
£
£
£
£
1,850
-
1,850
-
1,850
-
1,850
-

13. Quinquennial Fund .

A fund is built up over a five year period to provide for the costs of repairs required following the Diocese’s Quinquennial inspection.

As at 31[st] December 2020 the total provision relating to the 2018/22 inspection was £24,000. A provision of £8,000 during 2020 was made representing the third year for the 2018/22 quinquennial.

12

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020 (continued)

14. FUNDS
Note
Unrestricted fund movements:
Balances b/fwd 1 January 2020
Incoming resources
2
Resources expended
3

Balances c/fwd 31 December 2020

Restricted fund movements:
Charity of the Month and special
collections:
Incoming resources
2
Resources expended
3

Festival provision:
Balance b/fwd 1 January 2020
Incoming resources
2
Resources expended
3
Balance c/fwd 31 December 2020
Total funds balances c/fwd

31 December 2020
2020
£
478,341
126,844
(116,006)

489,179

1,875
(1,875)

-
-
-
-

-

______

489,179
2019
£
422,900
202,132
(146,691)
478,341
5,441
(5,441)
-
30
-
(30)
-
______
478,341

13

PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS

Notes to the Financial Statements for the year ended 31 December 2020 (continued)

15 OUTSIDE GIVING
Home Giving
Dorothy Parrot Memorial Trust
Friends of Kent Churches
Kenward Trust
Porchlight
Samaritans
Sevenoaks Area Youth Trust
Sevenoaks Christian
Counselling Service
Spadework
St. Augustine’s, Slade Green
The Bridge Trust
The Children’s Society
Universities & Colleges
Christian Fellowship
West Kent Debt Advice
West Kent Mind
Overseas Giving
Amos Trust
Barnabas Trust
Camfed
Church Mission Society
DEC Coronavirus Appeal
Hope 4 the World
Mission to Seafarers
Rochester Poverty & Hope
Appeal
Refugee Action
Save the Children Lebanon
Appeal
Sevenoaks Kenya Educational
Trust
Zimbabwe, All Saints,
Marondera
Balance b/fwd 1 January 2020
PCC Donation
Balance c/fwd 31 December
2020
Committed
Giving
£
MOG
£
Charity
of the
Month
£
Special
Collections
£
Direct
Giving
£
Total
£
-
-
86
-
130
216
-
-
-
662
-
662
-
100
98
-
-
198
-
100
-
-
-
100
-
-
-
165
-
165
1,000
-
-
-
-
1,000
1,000
-
-
-
-
1,000
-
100
-
-
-
100
1,000
-
-
-
-
1,000
-
100
169
-
60
329
-
-
-
30
25
55
-
-
162
-
20
182
1,000
-
-
-
-
1,000
-
100
-
-
-
100
-
1,000
-
-
-
-
1,000
1,000
-
-
-
-
1,000
1,000
-
-
-
-
1,000
1,500
150
-
-
-
1,650
-
100
-
-
-
100
-
-
184
-
-
184
-
-
117
-
-
117
-
100
-
-
-
100
-
-
127
-
-
127
-
100
-
-
-
100
-
275
75
-
-
350
2,000
-
-
-
-
2,000
Committed
Giving
£
MOG
£
Charity
of the
Month
£
Special
Collections
£
Direct
Giving
£
Total
£
-
-
86
-
130
216
-
-
-
662
-
662
-
100
98
-
-
198
-
100
-
-
-
100
-
-
-
165
-
165
1,000
-
-
-
-
1,000
1,000
-
-
-
-
1,000
-
100
-
-
-
100
1,000
-
-
-
-
1,000
-
100
169
-
60
329
-
-
-
30
25
55
-
-
162
-
20
182
1,000
-
-
-
-
1,000
-
100
-
-
-
100
-
1,000
-
-
-
-
1,000
1,000
-
-
-
-
1,000
1,000
-
-
-
-
1,000
1,500
150
-
-
-
1,650
-
100
-
-
-
100
-
-
184
-
-
184
-
-
117
-
-
117
-
100
-
-
-
100
-
-
127
-
-
127
-
100
-
-
-
100
-
275
75
-
-
350
2,000
-
-
-
-
2,000
10,500 1,225
1,018
857
235
13,835
(76)
1,200
51

The amounts given were £10,500 by way of committed giving, £1,225 from MOG, £1,875 from Charity of the Month and special collections and £235 directly. Total giving amounted to £13,835 (2019 £17,073).

14