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 2021
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:
James MB Wright 36 Granville Road Sevenoaks TN13 1EY
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: Mr P Fleming Ms J. Picton-Bentley Deanery Synod Representatives: Mr P. Fleming Mr L. Pearce Members: 2019 Mr N. Donaldson 2020 Mrs E. Clark Mr F. Faircloth (During the year Mr Fred Faircloth resigned due to moving away from the area) 2021 Mr I. Bourne Mrs E. Peters Mr R. Simpson In attendance: Mrs R. Ward (Safeguarding Officer) Hon. Treasurer: Mr A. Adams Hon. Secretary: Mr I. Funnell Team Rector: Rev. M. Bridgen
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Team Vicar: Team Curate: Joint Council:
Rev. A. Finn
Rev. S. Osei-Mensah
Nick Donaldson and Janet Bates were proposed and elected to serve on the Joint Council for a period of two years.
PCC Committees
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 40 in 2021 (2020 was 22). An average of 7 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 24 children and young people attended Junior Church, Papa Youth and TOTS during the year, with an average of 5 per week attending Sunday services in 2021 (2020 was 2).
On Easter Day there were 66 communicants, none in 2020 due to COVID-19 restrictions. At Christmas there were 38 communicants (2020 – 42) with 33 on Zoom.
In 2021 we had 1 Baptism (2020 – 2), no Weddings (2020 – 0) and 4 Funerals held in church (2020 – 1) Electoral Roll: At March 2021 there were 119 persons on the Electoral Roll, of whom 22 lived within the Parish.
Review of the Year
In January we were in the middle of the pandemic and lockdown – it was decided that the church would be open for services (but with no singing), but not for private prayer. We rejoiced that two excellent team vicars, Anne and Andy, had been appointed, with Steve as curate across the team. More mundanely, we agreed that the gully and gutters would have an annual inspection and clean.
In March we lamented, and tried to make contingency plans for, what appeared to be a looming crisis with no volunteers for the office of churchwarden. We decided that intincted wafers would be offered at Communion and also that, in response to a request from two families, there would be the occasional Sunday afternoon service for families whose children are occupied on a Sunday morning.
In May we welcomed, as a deus et dea ex machina , Peter and Jean as churchwardens. We authorised the replacement of the rotting church shed and a cull of the books in the ever-expanding library. We also started what proved to be the long and tortuous process of replacing Frank, who had stepped down from many of his jobs, with Anne as one of the four signatories for church cheques.
In July we learnt that James Wright had agreed to be the new independent examiner, and we authorised the engagement of Damian Hogan as church cleaner – he was already doing excellent work at Kippington church.
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We agreed that the Hall and Fabric committees, which were both being chaired by Janet, should merge and that “pop up” committees should be formed for future social events. Elizabeth Clark had kindly agreed to take on the leadership of the choir. In September we agreed to staged increases in booking fees for hiring the hall and arranged for a new office computer had been installed, equipped with Windows 10. We discussed the need for a new Vicar’s board (the old one being full), and the poor state of the outside notice board, which Ian Bourne kindly agreed to repair. As Ros was the only qualified first aider, and she is often not in church because of work commitments, Peter and Jean agreed to go on a course organised by Kippington.
In November, after the salutary lesson of unmarked lead being stolen from the hall roof, it was decided to treat anything of value inside and outside the church with smart water. Some of the hirers of the hall had complained about the faulty radiators – we decided to replace them before our regular customers sought a new, and warmer, venue.
The dates of meetings for 2022 were agreed and are as follows:
Monday, 11[th] January Monday, 21[st] March Sunday, 29[th] May (APCM) Tuesday, 19[th] July Tuesday, 20[th] September Tuesday, 22[nd] November
Financial Review
Total incoming resources on ordinary unrestricted funds were £151,494 and are detailed in the financial statements.
£111,574 was expended to provide the Christian Ministry from St Luke’s Church, including the mission and ministry support offer to the Diocese.
The net result for the year was a surplus of £39,920 which has been added to the balance brought forward at the beginning of the year, and the balance carried forward at 31[st] December 2021 for unrestricted funds totalled £529,099.
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 21[st] March 2022 and signed on their behalf by Rev. Anne Bourne (PCC Chairman).
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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 2021 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
-
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 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
-
which give me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with s.130 of the 2011 Act; or
-
to prepare accounts which accord with these accounting records have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
James MB Wright 36 Granville Road Sevenoaks TN13 1EY
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2021
| 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 2021 14 Balances carried forward 31 December 2021 14 |
Unrestricted Funds Restricted Fund Total Funds 2021 Total Funds 2020 £ £ £ £ 61,850 2,841 64,691 72,870 17,079 - 17,079 15,518 72,565 - 72,565 40,331 |
|---|---|
| 151,494 2,841 154,335 128,719 |
|
| 98,317 2,841 101,158 102,362 13,220 - 13,220 15,382 37 - 37 137 |
|
| 111,574 2,841 114,415 117,881 |
|
| 39,920 0 39,920 10,838 489,179 0 489,179 478,341 |
|
| 529,099 0 529,099 489,179 |
The notes on pages 9 to 14 form part of these accounts.
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
BALANCE SHEET AT 31 DECEMBER 2021
| 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, Outreach & 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 |
2021 £ 484,524 484,524 7,967 21,023 1,222 53,319 83,531 1,763 34 1,797 |
2020 £ 412,220 412,220 6,152 30,807 1,776 73,284 112,019 1,850 51 1,901 |
|
|---|---|---|---|
| 81,734 566,258 |
110,118 522,338 |
||
| 28,000 9,159 37,159 529,099 529,099 0 529,099 |
24,000 9,159 33,159 489,179 489,179 0 489,179 |
The notes on pages 9 to 14 form part of these accounts.
Approved by the Parochial Church Council on 21[st] March 2022 and signed on its behalf by Revd. Anne Bourne (PCC Chairman)
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021
1. ACCOUNTING POLICIES
-
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.
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The statements report on all transactions, assets and liabilities for which the PCC is responsible.
-
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.
-
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.
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Hall operating expenses do not include any allocation of costs such as quinquennial, mission and ministry support offer, stipend or other administrative overheads.
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It is the policy of the church not to capitalise any expenditure on additions because they have negligible resale value.
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Legacies received for the general purpose of the church are included as incoming resources.
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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.
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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.
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021 (continued)
| Note 2. INCOMING RESOURCES Voluntary income Planned Giving: Regular 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 2021 Total Funds 2020 £ £ £ £ 44,639 - 44,639 52,522 9,573 - 9,573 11,946 - 2,841 2,841 1,875 1,787 5,832 19 - - - 1,787 5,832 19 1,644 2,094 2,789 |
|---|---|
| 61,850 2,841 64,691 72,870 |
|
| 2,041 - 2,041 4,517 14,181 - 14,181 9,698 357 - 357 473 500 - 500 830 |
|
| 17,079 - 17,079 15,518 |
|
| 261 - 261 420 72,304 - 72,304 39,911 |
|
| 72,565 - 72,565 40,331 |
|
| 151,494 2,841 154,335 128,719 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021 (continued)
| Note 3. RESOURCES EXPENDED Church Activities Committed Giving 15 Mission, Outreach & Giving (MOG) 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 2021 Total Funds 2020 £ £ £ £ 10,750 - 10,750 10,500 1,200 - 1,200 1,200 - 2,841 2,841 1,875 48,000 - 48,000 43,500 3,138 - 3,138 6,519 15,234 - 15,234 10,411 - 7,442 - - - 7,442 1,057 6,562 3,209 - 3,209 3,203 3,596 - 3,596 8,125 1,748 4,000 - - 1,748 4,000 1,410 8,000 |
|---|---|
| 98,317 2,841 101,158 102,362 |
|
| 11,628 - 11,628 12,771 1,592 - 1,592 2,611 |
|
| 13,220 - 13,220 15,382 |
|
| 37 - 37 137 |
|
| 111,574 2,841 114,415 117,881 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021 (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 £222 (2020 £215) 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 2021 the market value was £7,847 (2020 - £7,662).
6. Church hall lettings. The gross receipts were £14,181 (2020 - £9,698) and the operating expenses were £7,442 (2020 - £6,562). The operating expenses include £- (2020 - £-) by way of a provision for the replacement of hall and kitchen equipment. The total provision now stands at £9,159 (2020 - £9,159).
7. Events and Functions
Wednesday Recitals Cycle Ride Concerts and other |
2021 2020 £ £ Unrestricted Funds 37 123 485 496 (59) 74 463 693 |
|---|---|
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 2021 amounted to £18,518 (2020 £18,363) 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 2021 nothing was expended on improvements (2020 - £1,057).
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021 (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 2021 the value of the investment was £484,524 (2020 £412,220), resulting in an unrealised gain of £72,304 (2020 £39,911).
The valuation as at 21[st] March 2022 when these accounts were approved by the Parochial Church Council was £391,691 or £42,833 lower than the valuation as at 31[st] December 2021 after taking into account the sale of 894.06 shares in January 2022 raising £50,000.
11. Debtors and prepayments
| Tax Recoverable Insurance Church Hall Events and Functions |
Unrestricted Funds Restricted Funds Total Funds 2021 Total Funds 2020 £ £ £ £ 2,307 - 2,307 2,698 3,308 - 3,308 3,209 2,352 - 2,352 230 - - - 15 |
|---|---|
| 7,967 - 7,967 6,152 |
12. Creditors and accruals
| Vicarage Church Hall Running Costs Church Running and Maintenance Fees |
Unrestricted Funds Restricted Funds Total Funds 2021 Total Funds 2020 £ £ £ £ - - - 1,850 394 - 394 - 1,324 - 1,324 - 45 - 45 - |
|---|---|
| 1,763 - 1,763 1,850 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021 (continued)
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 2021 the total provision relating to the 2018/22 inspection was £28,000. A provision of £4,000 was made during 2021 representing the fourth year for the 2018/22 quinquennial.
| 14. FUNDS Note Unrestricted fund movements: Balances b/fwd 1 January 2021 Incoming resources 2 Resources expended 3 Balances c/fwd 31 December 2021 Restricted fund movements: Charity of the Month and special collections: Incoming resources 2 Resources expended 3 Festival provision: Balance b/fwd 1 January 2021 Incoming resources 2 Resources expended 3 Balance c/fwd 31 December 2021 Total funds balances c/fwd 31 December 2021 |
2021 £ 489,179 151,494 (111,574) 529,099 2,841 (2,841) - - - - - ______ 529,099 |
2020 £ 478,341 126,844 (116,006) |
|---|---|---|
| 489,179 1,875 (1,875) - - - - - ______ 489,179 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2021 (continued)
| 15 OUTSIDE GIVING Committed Giving £ MOG £ Charity of the Month £ Special Collections £ Direct Giving £ Total £ Home Giving Childline - 150 - 265 - 415 DAVSS - - - 101 - 101 Dorothy Parrot Memorial Trust - - 96 - - 96 Friends of Kent Churches - - - - 485 485 Kenward Trust - - 201 - 75 276 Prison Fellowship - - 97 - - 97 Samaritans - - - 390 - 390 Sevenoaks Area Youth Trust 1,000 - - - - 1,000 Sevenoaks Christian Counselling Service 1,000 - - - - 1,000 St. Augustine’s, Slade Green 1,000 - - - - 1,000 The Bridge Trust - 150 173 - 50 373 The Children’s Society - 100 - 118 - 218 Universities & Colleges Christian Fellowship - - 113 - - 113 West Kent Debt Advice 1,000 - - - - 1,000 Overseas Giving Amos Trust 1,000 200 - - - 1,200 Barnabas Trust 1,000 - - - - 1,000 Camfed 1,000 - - - - 1,000 Christian Aid - - - - 684 684 Church Mission Society 1,500 - - - - 1,500 Hope 4 the World - - 137 - - 137 Karma Nirvana - - 97 - - 97 Mary’s Meals - - 109 213 60 382 Mission Aviation Fellowship - - 152 - 20 172 Mission to Seafarers - - 77 - 50 127 Refugee Action - - 159 - - 159 Sevenoaks Kenya Educational Trust - 217 133 - - 350 Tearfund - - - 210 - 210 Travel Grant Award 250 - - - - 250 Zimbabwe, All Saints, Marondera 2,000 400 - - - 2,400 10,750 1,217 1,544 1,297 1,424 16,232 Balance b/fwd 1 January 2021 (51) PCC Donation 1,200 Balance c/fwd 31 December 2021 34 |
Committed Giving £ MOG £ Charity of the Month £ Special Collections £ Direct Giving £ Total £ - 150 - 265 - 415 - - - 101 - 101 - - 96 - - 96 - - - - 485 485 - - 201 - 75 276 - - 97 - - 97 - - - 390 - 390 1,000 - - - - 1,000 1,000 - - - - 1,000 1,000 - - - - 1,000 - 150 173 - 50 373 - 100 - 118 - 218 - - 113 - - 113 1,000 - - - - 1,000 1,000 200 - - - 1,200 1,000 - - - - 1,000 1,000 - - - - 1,000 - - - - 684 684 1,500 - - - - 1,500 - - 137 - - 137 - - 97 - - 97 - - 109 213 60 382 - - 152 - 20 172 - - 77 - 50 127 - - 159 - - 159 - 217 133 - - 350 - - - 210 - 210 250 - - - - 250 2,000 400 - - - 2,400 |
Committed Giving £ MOG £ Charity of the Month £ Special Collections £ Direct Giving £ Total £ - 150 - 265 - 415 - - - 101 - 101 - - 96 - - 96 - - - - 485 485 - - 201 - 75 276 - - 97 - - 97 - - - 390 - 390 1,000 - - - - 1,000 1,000 - - - - 1,000 1,000 - - - - 1,000 - 150 173 - 50 373 - 100 - 118 - 218 - - 113 - - 113 1,000 - - - - 1,000 1,000 200 - - - 1,200 1,000 - - - - 1,000 1,000 - - - - 1,000 - - - - 684 684 1,500 - - - - 1,500 - - 137 - - 137 - - 97 - - 97 - - 109 213 60 382 - - 152 - 20 172 - - 77 - 50 127 - - 159 - - 159 - 217 133 - - 350 - - - 210 - 210 250 - - - - 250 2,000 400 - - - 2,400 |
|---|---|---|
| 10,750 | 1,217 1,544 1,297 1,424 16,232 |
|
| (51) 1,200 34 |
The amounts given were £10,750 by way of committed giving, £1,217 from MOG, £2,841 from Charity of the Month and special collections and £1,424 directly. Total giving amounted to £16,232 (2020 £13,835).
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