## **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 2022**
**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: 2020 Mrs E. Clark 2021 Mr I. Bourne Mrs E. Peters Mr R. Simpson 2022 Mrs J. Bates Miss L. Straight In attendance: Mrs R. Ward (Safeguarding Officer) Hon. Treasurer: Mr A. Adams Hon. Secretary: Mr I. Funnell Team Rector: Rev. M. Bridgen
2
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 from 2021.
## **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.
## **Fabric Committee**
In 2022 it was decided that we should try to put together a maintenance routine to lessen the chances of needing emergency work as we were due to have a quinquennial report later in the year.
We now have a local roofer, plumber, carpenter, decorator, electrician and gas engineer on file, to provide annual servicing contracts and complete any jobs that occur during the year but still need to find a builder capable of doing repair work to churches as this requires working with stone rather than brick for some repairs.
The new shed was erected in May and hall front doors were replaced in October.
A complete electrical check was done in readiness for the quinquennial report which has resulted in us having to replace all 5 consumer units as they were not compliant with the latest regulations, meaning we could not obtain a satisfactory electrical report for the quinquennial.
The quinquennial inspection was done in October, and it was recommended that we have a drains survey as we have quite a few cracks appearing around the church which could be due to water collecting under the building instead of draining away. We will also need to replace the fire alarm by the back door.
## **Achievements and Performance**
## **Church Attendance and Electoral Roll**
Attendance: The average number of communicants at normal Sunday services is 53 in 2022 (2021 was 40). 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 27 children and young people attended Junior Church, Papa Youth and TOTS during the year, with an average of 8 per week attending Sunday services in 2022 (2021 was 5).
On Easter Day there were 70 communicants, (2021 – 66) with 15 on Zoom. At Christmas there were 90 communicants (2021 – 38) with 5 on Zoom.
In 2022 we had 2 Baptisms (2021 – 1), no Weddings (2021 – 0) and 2 Funerals held in church (2021 – 4) Electoral Roll: At March 2022 there were 119 persons on the Electoral Roll, of whom 22 lived within the Parish.
3
## **Review of the Year**
In January the PCC decided to sell £50,000 worth of the investment from the Bewsher legacy to increase our cash reserve; we also had the first mention of 2 Otford ladies who wanted to use the church one Saturday a month for a Repair Café - the PCC supported the idea, which has proved a great success.
In March we discussed team matters and, in particular, how midweek festivals had benefited from a joint choir. The Joint Council had suggested that on a 5[th] Sunday in the month there should be a joint service. This found favour with some but, as it would involve there being some Sundays where there was no main service at St. Luke’s, it was decided to refer the decision to the APCM. It was agreed to allow the Cyclops dramatic group to use the church for its production in October (later postponed until January 2023).
In July we were visited by Liz Mullins, the Diocesan Generous Giving Adviser, who explained the Parish Giving Scheme, whereby parishioners were encouraged to switch their giving from a standing order to a direct debit, and also, if possible, to increase their giving annually in line with inflation. It was agreed that Liz would attend our main service on September 25[th] and give a Powerpoint presentation. We also agreed to employ Rayfield Joinery to repair the rotting hall doors.
In September we discussed the administration of Holy Communion, agreeing to continue with intincted wafers, with the possibility of returning to the pre-Covid practice of a common cup at Easter 2023.
In November our treasurer reported a very favourable response to the Generous Giving Campaign, and we agreed to give £48,000 as our Parish Share.
The dates of meetings for 2023 were agreed and are as follows:
Tuesday, 24[th] January Tuesday, 21[st] March Sunday, 30[th] April (APCM) Tuesday, 23[rd] May Tuesday, 18[th] July Tuesday, 19[th] September Tuesday, 21st November
## **Financial Review**
Total incoming resources on ordinary unrestricted funds were £49,529 and are detailed in the financial statements.
£108,422 was expended to provide the Christian Ministry from St Luke’s Church, including mission and ministry support to the Diocese.
The net result for the year was a deficit of £58,893 which has reduced the balance brought forward at the beginning of the year, and the balance carried forward at 31[st] December 2022 for unrestricted funds totalled £470,206.
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 2023 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 2022 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
1. 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
2. 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
5
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2022**
|Note:
**INCOMING RESOURCES**
Voluntary income
2
Activities for generating funds
2
Decrease/Increase 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 2022
14
Balances carried forward
31 December 2022
14|Unrestricted
Funds
Restricted
Fund
Total Funds
2022
Total Funds
2021
£
£
£
£
62,829
3,623
66,452
64,691
26,918
-
26,918
17,079
(40,218)
-
(40,218)
72,565|
|---|---|
||49,529
3,623
53,152
154,335|
||94,105
3,623
97,728
101,158
14,317
-
14,317
13,220
-
-
-
37|
||108,422
3,623
112,045
114,415|
||(58,893)
0
(58,893)
39,920
529,099
0
529,099
489,179|
||470,206
0
470,206
529,099|
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 2022**
|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|
|2022
£
392,976
392,976
9,177
17,238
231
84,414
111,060
300
0
300|2021
£
484,524
484,524
7,967
21,023
1,222
53,319
83,531
1,763
34
1,797|
|---|---|---|---|
|||110,760
503,736|81,734
566,258|
|||29,722
3,808
33,530
**470,206**
470,206
0
**470,206**|28,000
9,159
37,159
**529,099**
529,099
0
**529,099**|
The notes on pages 9 to 14 form part of these accounts.
**Approved by the Parochial Church Council on 21[st] March 2023 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 2022**
**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.
- Hall operating expenses do not include any allocation of costs such as quinquennial, mission and ministry support offer, stipend or other administrative overheads.
5. It is the policy of the church not to capitalise any expenditure on additions because they have negligible resale value.
6. Legacies received for the general purpose of the church are included as incoming resources.
7. 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.
8. 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 2022 (continued)**
|Note
**2. INCOMING RESOURCES**
**Voluntary income**
Planned Giving:
Regular donations
Tax recoverable
4
Special collections including
Charity of the Month
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
Loss/gain on revaluation
10
**Total incoming resources**|Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Total Funds
2021
£
£
£
£
45,760
-
45,760
44,639
8,313
-
8,313
9,573
**-**
3,623
3,623
2,841
3,229
4,277
1,250
-
-
-
3,229
4,277
1,250
1,787
5,832
19|
|---|---|
||62,829
3,623
66,452
64,691|
||1,355
-
1,355
2,041
24,758
-
24,758
14,181
448
-
448
357
357
-
357
500|
||26,918
-
26,918
17,079|
||1,330
-
1,330
261
(41,548)
-
(41,548)
72,304|
||(40,218)
-
(40,218)
72,565|
|||
||49,529
3,623
53,152
154,335|
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## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2022 (continued)**
|Note
**3. RESOURCES EXPENDED**
**Church Activities**
Committed Giving
15
Mission, Outreach & Giving
(MOG)
15
Special collections including
Charity of the Month
15
Mission & Ministry Support
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
2022
Total Funds
2021
£
£
£
£
9,991
-
9,991
10,750
-
-
-
1,200
-
3,623
3,623
2,841
48,000
-
48,000
48,000
2,555
-
2,555
3,138
9,725
-
9,725
15,234
-
11,277
-
-
-
11,277
-
7,442
3,308
-
3,308
3,209
3,468
-
3,468
3,596
1,781
4,000
-
-
1,781
4,000
1,748
4,000|
|---|---|
||94,105
3,623
97,728
101,158|
||12,243
-
12,243
11,628
2,074
-
2,074
1,592|
||14,317
-
14,317
13,220|
|||
||-
-
-
37|
|||
||108,422
3,623
112,045
114,415|
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## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2022 (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 £235 (2021 £222) 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 2022 the market value was £7,727 (2021 - £7,847).
**6. Church hall lettings.** The gross receipts were £24,758 (2021 - £14,181) and the operating expenses were £11,277 (2021 - £7,442). The operating expenses include £- (2021 - £-) by way of a provision for the replacement of hall and kitchen equipment. The total provision now stands at £3,808 (2021 - £9,159) after £5,351 was expended on replacing the hall heaters.
## **7. Events and Functions**
|
Wednesday Recitals
Cycle Ride
Concerts and other
|2022
2021
£
£
Unrestricted Funds
-
37
357
485
-
(59)
357 463|
|---|---|
||£
|
## **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 2022 amounted to £19,323 (2021 £18,518) 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 2022 nothing was expended on improvements (2021 - £0).
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## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2022 (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 and during 2022 894.06 shares were sold also raising £50,000. As at 31 December 2022 the value of the investment was £392,976 (2021 £484,524), resulting in an unrealised loss of £41,548 (2021 gain of £72,304).
## **11. Debtors and prepayments**
|Tax Recoverable
Insurance
Church Hall|Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Total Funds
2021
£
£
£
£
2,161
-
2,161
2,307
3,487
-
3,487
3,308
3,529
-
3,529
2,352|
|---|---|
||9,177
-
9,177
7,967|
## **12. Creditors and accruals**
|Church Hall Running Costs
Church Running and Maintenance
Fees|Unrestricted
Funds
Restricted
Funds
Total Funds
2022
Total Funds
2021
£
£
£
£
300
-
300
394
-
-
-
1,324
-
-
-
45|
|---|---|
||300
-
300
1,763|
12
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2022 (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 2022 the total provision relating to the 2018/22 inspection was £29,722. A provision of £4,000 was made during 2022 representing the fifth year for the 2018/22 quinquennial and during 2022 £2,278 has been expended to date.
|**14. FUNDS**
Note
**Unrestricted fund movements:**
Balances b/fwd 1 January 2022
Incoming resources
2
Resources expended
3
Balances c/fwd 31 December 2022
**Restricted fund movements:**
Special collections including Charity
of the Month
Incoming resources
2
Resources expended
3
Festival provision:
Balance b/fwd 1 January 2022
Incoming resources
2
Resources expended
3
Balance c/fwd 31 December 2022
Total funds balances c/fwd
31 December 2022|2022
£
529,099
49,529
(108,422)
470,206
3,623
(3,623)
-
-
-
-
-
______
470,206|2021
£
489,179
151,494
(111,574)|
|---|---|---|
|||529,099
2,841
(2,841)
-
-
-
-
-
______
529,099|
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## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2022 (continued)**
|**15 OUTSIDE GIVING**
**Home Giving**
Book Trust
Dorothy Parrot Memorial Trust
Friends of Kent Churches
Hospice in the Weald
Kenward Trust
Phab
Porchlight
Prison Fellowship
Sevenoaks Area Youth Trust
Sevenoaks Christian Counselling Service
St. Augustine’s, Slade Green
The Bridge Trust
The Children’s Society
Universities & Colleges
Christian Fellowship
West Kent Debt Advice
**Overseas Giving**
Amos Trust
Barnabas Trust
Camfed
Christian Aid
Church Mission Society
Dioceses in Zimbabwe, Tanzania and
Estonia
Hope 4 the World
Karma Nirvana
Mary’s Meals
Mission Aviation Fellowship
Mission to Seafarers
Refugee Action
Sevenoaks Kenya Educational Trust
Ukraine Humanitarian Appeal
Zimbabwe, All Saints, Marondera|**Committed**
**Giving**
£
**Special**
**Collections**
£
**Direct**
**Giving**
£
**Total**
£
-
248
25
273
53
97
-
150
-
-
714
714
-
655
100
755
49
71
30
150
-
69
-
69
-
265
-
265
46
54
50
150
1,000
-
-
1,000
1,000
-
-
1,000
1,000
-
-
1,000
-
120
85
205
-
330
-
330
24
126
-
150
1,000
-
-
1,000
1,000
-
-
1,000
1,000
-
-
1,000
1,000
-
-
1,000
-
-
630
630
1,500
-
-
1,500
-
392
-
392
82
68
-
150
-
248
-
248
51
99
-
150
31
89
30
150
89
61
50
200
17
133
-
150
49
51
50
150
-
447
-
447
1,000
-
-
1,000|
|---|---|
||9,991
3,623
1,764
15,378|
**The amounts given were £9,991 by way of committed giving, £3,623 from special collections including Charity of the Month and £1,764 directly. Total giving amounted to £15,378 (2021 £16,232).**
14