## **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 2023**
**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: 2021 Mr I. Bourne Mrs E. Peters Mr R. Simpson 2022 Mrs J. Bates 2023 Mrs M. Croft Mr N. Donaldson In attendance: Mrs R. Ward (Safeguarding Officer) Hon. Treasurer: Mr A. Adams Hon. Secretary: Mr I. Funnell Team Rector: Rev. M. Bridgen
2
**PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
Team Curate: Joint Council:
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. This has not met during 2023.
## **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**
We have been proactive in our maintenance routine during the year and have ensured that the gutters and gulleys are cleared after the leaf fall thus hopefully preventing water ingress. Following the quinquennial inspection and drain survey we have had the main drain down the Vicarage drive sleeved to repair the cracks that have appeared and hopefully preventing further deterioration.
The twenty plus year old hall roof has continued to be problematic with leeks during the year and water ingress has now affected our lighting dimmer system. The PCC are now looking at replacing the flat section in the coming months before any consideration is given to repairing the failing dimmers. The Fire service attended and surveyed the premises. No new alarm system was needed but they fitted free of charge some extra smoke detectors. The gent’s urinal had a blockage problem which eventually was able to be cleared but highlighted the need for occasional more thorough cleaning of the toilets by our cleaner.
## **Achievements and Performance**
## **Church Attendance and Electoral Roll**
Attendance: The average number of communicants at normal Sunday services is 58 in 2023 (2022 was 53). An average of 4 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 30 children and young people attended Junior Church, Papa Youth and TOTS during the year, with an average of 9 per week attending Sunday services in 2023 (2022 was 8).
On Easter Day there were 125 communicants, (2022 – 70). At Christmas there were 224 communicants (2022 – 85) with 85 taking communion.
In 2023 we had 2 Baptisms (2022 – 2), no Weddings (2022 – 0) and 2 Funerals held in church (2022 – 2) Electoral Roll: At March 2023 there were 123 persons on the Electoral Roll, of whom 22 lived within the Parish.
The worshipping community at the end of 2023 is 150 (2022 – 132).
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## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Review of the Year**
In January we rejoiced in our new website, thanking those who had worked so hard to bring this about. We also thanked Ruth Mancktelow, who resigned after leading the flower arranging team for 28 years and our faithful organist Mark Edwards who gives his services pro bono. Sadly, we learnt of the resignation of Rev. Andy Finn as vicar of Riverhead church, the cure of souls passing to Rev. Mark Bridgen, ably assisted by Rev. Anne Bourne.
In March we agreed, subject to approval at the APCM, to make some changes to our charitable giving. We will support 12 charities, chosen by the congregation, for the next 3 years. We learnt that the new copier in the office was working well and making Sue’s life easier.
In May the new PCC elected Nick Donaldson to the Standing Committee, joining the vicar, churchwardens, treasurer and secretary. Anne had received an email pointing out the dangerous nature of the lectern (lacking a handrail); it was decided that the lectern should not be used at all until the matter was resolved (by adding a handrail). With the retreat of Covid, it was felt that the time was right for a return to receiving Holy Communion in the traditional way, taking the wine from a common chalice. However, the option of intincted wafers would still be available.
In July we reflected on the improved safety of the post-church coffee sessions; a slight change in the position of the serving tables had reduced the chance of a kamikaze child colliding with a frail senior citizen. We praised the Rottweiller-like work of Sue in the office in chasing bad debts re hire of the hall. We agreed to pay the 2 ladies who clean the church during a period of absence through ill health; in the meantime, Sylvia and Janet will wield duster, broom and mop.
In September we agreed to make Tony Adams plenipotentiary in the matter of renewing or changing gas and electricity contracts; otherwise, there is a danger that bureaucratic delay prevents us getting the best contracts. Informed by Peter Fleming, we learnt that the church drain needs an inner sleeve to reinforce it; we agreed to the expense, hopefully preventing a much bigger bill in the future if that work is not carried out.
In November, advised by Tony, we agreed to pay £48,000 in parish share (the same as last year). We learnt from Anne that, as an experiment, the children’s area will be moved nearer to the front of the church. We agreed that the collection from the carol service should go to Crisis.
The dates of meetings for 2024 were agreed and are as follows:
Tuesday, 30[th] January Tuesday, 5[th] March Sunday, 21[st] April (APCM) Monday, 20[th] May Tuesday, 16[th] July Monday, 16[th] September Tuesday, 19[th] November
## **Financial Review**
Total incoming resources on ordinary unrestricted funds were £170,992 and are detailed in the financial statements.
£113,077 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 surplus of £57,915 which has increased the balance brought forward at the beginning of the year, and the balance carried forward at 31[st] December 2023 for unrestricted funds totalled £528,121.
No related party transactions have taken place during the year.
4
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **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 5[th] March 2024 and signed on their behalf by Rev. Anne Bourne (PCC Chairman).**
5
## **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 2023 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
6
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 December 2023**
|Note:
**INCOMING RESOURCES**
Voluntary income
2
Activities for generating funds
2
Increase/(decrease) from
investments
2
**TOTAL INCOMING**
**RESOURCES**
**RESOURCES EXPENDED**
Church activities
3
Church management and
administration
3
**TOTAL RESOURCES**
**EXPENDED**
**NET MOVEMENT IN FUNDS**
Balances brought forward
1 January 2023
14
Balances carried forward
31 December 2023
14|Unrestricted
Funds
Restricted
Fund
Total Funds
2023
Total Funds
2022
£
£
£
£
87,344
4,811
92,155
66,452
30,635
-
30,635
26,918
53,013
-
53,013
(40,218)|
|---|---|
||170,992
4,811
175,803
53,152|
||96,271
4,811
101,082
97,728
16,806
-
16,806
14,317|
||113,077
4,811
117,888
112,045|
||57,915
0
57,915
(58,893)
470,206
0
470,206
529,099|
||528,121
0
528,121
470,206|
The notes on pages 9 to 15 form part of these accounts.
7
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **BALANCE SHEET AT 31 DECEMBER 2023**
|Note
**FIXED ASSETS**
Investment
10
Equipment
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
**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|2023
£
2022
£
442,688
392,976
4,739
0|
|---|---|
||447,427
392,976|
||8,481
9,177
28,646
17,238
474
67,472
231
84,414|
||105,073
111,060|
|||
||300
300|
|||
||104,773
110,760
552,200
503,736|
||19,271
29,722
4,808
3,808|
||24,079
33,530|
||**528,121**
**470,206**|
||528,121
470,206
0
0|
||**528,121**
**470,206**|
The notes on pages 9 to 15 form part of these accounts.
**Approved by the Parochial Church Council on 5[th] March 2024 and signed on their behalf by Rev. Anne Bourne (PCC Chairman).**
8
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023**
## **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.
9
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023 (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
Gain/(loss) on revaluation
10
**Total incoming resources**|Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
66,421
-
66,421
45,760
16,381
-
16,381
8,313
**-**
4,811
4,811
3,623
2,427
2,115
-
-
-
-
2,427
2,115
-
3,229
4,277
1,250|
|---|---|
||87,344
4,811
92,155
66,452|
||401
-
401
1,355
29,093
-
29,093
24,758
543
-
543
448
598
-
598
357|
||30,635
-
30,635
26,918|
||3,301
-
3,301
1,330
49,712
-
49,712
(41,548)|
||53,013
-
53,013
(40,218)|
|||
||170,992
4,811
175,803
53,152|
10
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023 (continued)**
|Note
**3. RESOURCES EXPENDED**
**Church Activities**
Committed Giving
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
Depreciation
10
**Total resources expended**|Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
9,953
-
9,953
9,991
-
4,811
4,811
3,623
48,000
-
48,000
48,000
2,712
-
2,712
2,555
10,819
-
10,819
9,725
-
10,002
-
-
-
10,002
-
11,277
3,487
-
3,487
3,308
3,406
-
3,406
3,468
1,892
6,000
-
-
1,892
6,000
1,781
4,000|
|---|---|
||96,271
4,811
101,082
97,728|
||13,077
-
13,077
12,243
2,544
-
2,544
2,074
1,185
-
1,185
-|
||16,806
-
16,806
14,317|
|||
||113,077
4,811
117,888
112,045|
11
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023 (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 £243 (2022 £235) 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 2023 the market value was £8,454 (2022 - £7,727).
**6. Church hall lettings.** The gross receipts were £29,093 (2022 - £24,758) and the operating expenses were £9,002 (2022 - £11,277). The operating expenses include £1,000 (2022 - £-) by way of a provision for the replacement of hall and kitchen equipment. The total provision now stands at £4,808 (2022 - £3,808).
## **7. Events and Functions**
|
Cycle Ride
|2023
2022
£
£
Unrestricted Funds
£598 £357|
|---|---|
## **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 2023 amounted to £20,210 (2022 £19,323) 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 2023 nothing was expended on improvements (2022 - £0).
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## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023 (continued)**
## **10. Fixed Assets**
## **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 2023 the value of the investment was £442,688 (2022 £392,976), resulting in an unrealised gain of £49,712 (2022 loss of £41,548).
## **Equipment**
During 2023 a new photocopier was purchased for £5,924 and is being depreciated over a five year period.
## **11. Debtors and prepayments**
|Events and Functions
Tax Recoverable
Insurance
Church Hall|Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
598
598
-
2,732
-
2,732
2,161
3,671
-
3,671
3,487
1,480
-
1,480
3,529|
|---|---|
||8,481
-
8,481
9,177|
## **12. Creditors and accruals**
|Church Hall Running Costs
Events and Functions|Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
£
£
£
£
-
-
-
300
300
-
300
-|
|---|---|
||300
-
300
300|
13
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023 (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 2023 the total provision relating to the 2018/22 inspection was £13,271. During 2023 £16,451 was expended and work continues into 2024. A provision of £6,000 was made during 2023 representing the first year for the 2023/27 quinquennial.
As at 31[st] December 2023 the total provision is £19,271.
|**14. FUNDS**
Note
**Unrestricted fund movements:**
Balances b/fwd 1 January 2023
Incoming resources
2
Resources expended
3
Balances c/fwd 31 December 2023
**Restricted fund movements:**
Special collections including Charity
of the Month
Incoming resources
2
Resources expended
3
Festival provision:
Balance b/fwd 1 January 2023
Incoming resources
2
Resources expended
3
Balance c/fwd 31 December 2023
Total funds balances c/fwd
31 December 2023|2023
£
470,206
170,992
(113,077)
528,121
4,811
(4,811)
-
-
-
-
-
______
528,121|2022
£
529,099
49,529
(108,422)|
|---|---|---|
|||470,206
3,623
(3,623)
-
-
-
-
-
______
470,206|
14
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2023 (continued)**
|**15 OUTSIDE GIVING**
**Home Giving**
Crisis
Dorothy Parrot Memorial Trust
Friends of Kent Churches
Kenward Trust
Phab
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
British Red Cross Appeal:
- Libya Floods
- Marocco Earthquake
Barnabas Trust
Camfed
Christian Aid
Church Mission Society
Hope 4 the World
Karma Nirvana
Mary’s Meals
Mission Aviation Fellowship
Mission to Seafarers
Refugee Action
Sevenoaks Kenya Educational Trust
Zimbabwe, All Saints, Marondera|**Committed**
**Giving**
£
**Special**
**Collections**
£
**Direct**
**Giving**
£
**Total**
£
-
412
-
412
57
93
-
150
-
1,116
80
1,196
28
92
30
150
-
133
-
133
3
147
-
150
1,000
-
240
1,240
1,000
-
-
1,000
1,000
-
-
1,000
90
60
-
150
-
243
-
243
73
57
20
150
1,000
-
-
1,000
1,000
-
-
1,000
-
150
-
150
-
150
-
150
1,000
-
-
1,000
1,000
-
-
1,000
-
240
30
270
1,500
-
-
1,500
-
141
20
161
56
59
35
150
55
431
-
486
37
113
20
170
16
134
-
150
38
112
-
150
-
118
150
268
1,000
810
400
2,210|
|---|---|
||9,953
4,811
1,025
15,789|
**The amounts given were £9,953 by way of committed giving, £4,811 from special collections including Charity of the Month and £1,025 directly. Total giving amounted to £15,789 (2022 £15,378).**
15