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 2024
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 Mr I. Bourne Deanery Synod Representatives: Mr P. Fleming Mr L. Pearce Other Members: Mrs E. Peters Mrs J. Bates Ms. J Picton-Bentley Mrs M. Croft Mr N. Donaldson Mrs A.Clark In attendance: Mrs R. Ward (Safeguarding Officer) Hon. Treasurer: Mr A. Adams Hon. Secretary: Mr I. Funnell Team Rector: Rev. M. Bridgen (until May 2024) Team Curate: Rev. S. Osei-Mensah
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
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
During the year we have continued our annual maintenance routines to ensure the gullies and gutters remain clear of leaf fall thus preventing water ingress. We are currently obtaining quotes for repairs to the mortar and flashing around the church as per the quinquennial inspection.
The church hall roof section that had caused water to ingress into the office was replaced and in a recent storm we have had further water ingress. This has meant we are not able at present to look at decorating the Church office or fixing the dimmer switches. We are awaiting a structural engineer to look at several cracks that have appeared around the building and may be impacting on this. We are planning to replace the gent’s urinal as well as new sinks and taps in each of the toilets in the coming year.
Further to our submission to the DAC for a handrail on the lectern we are now having to consider a replacement in iron work and are continuing to work on this thanks to the efforts of Nick Donaldson.
Achievements and Performance
Church Attendance and Electoral Roll
Attendance: The average number of communicants at normal Sunday services is 61 in 2024 (2023 was 58).
Some 32 children and young people attended Junior Church, Papa Youth and TOTS during the year, with an average of 12 per week attending Sunday services in 2024 (2023 was 9).
On Easter Day there were 122 communicants, (2023 – 125). At Christmas there were 233 attendees (2023 – 224) with 79 taking communion.
In 2024 we had 1 Baptism (2023 – 2), no Weddings (2023 – 0) and 3 Funerals held in church (2023 – 2) Electoral Roll: At March 2024 there were 131 persons on the Electoral Roll, of whom 28 lived within the Parish.
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Review of the Year
In January we discussed the church cleaners, looking forward to Sue returning to work on February 4[th] after an absence due to ill health and thanking Janet Bates, Sylvia Hardy and Kate Magee for filling in while Sue was ill and kindly offering to continue with their mops and buckets to help Sue settle in again.
In March we heard and approved Tony’s Treasurer’s report and were pleased to hear we were in a strong financial position. We expressed our thanks to our regular organist, Mark Edwards, who gives his services pro bono , while others receive a fee of £70.
In May we welcomed Alex Clark onto the PCC. We replaced one of our charities, The Bridge Trust, which seemed to be moribund, with Porchlight, who work in the same area, supporting the homeless.
In July we discussed a letter Anne had received from a parishioner, suggesting that the main service should be Matins or when not appropriate sung evensong once a month. Judging from attendance figures, we thought this would be unpopular and decided to continue with the present policy of having Matins 4 times a year, when there is a 5[th] Sunday in the month.
In September we agreed to add a clause to our policy of supporting charities, that a request for additional funds should be made in writing with a detailed explanation, should not exceed £1,000 and should be limited to once in 3 years. This seemed to be fair to all the charities we support. We had received a request from All Saints, Marondera to help them repair their church hall roof. Fortuitously, we were holding £1,000 which was due to them because there were problems in ensuring the money got into the right hands; combined with an ex gratia grant of £1,000, this was enough to pay for the roof repair.
In November we reflected on a very successful Harvest Lunch, masterminded by Vicky and Janet. We agreed to increase what we pay in Mission and Ministry Support to £53,000 a year (2024 : £48,000). We decided to return to the pre-Covid practice of receiving Communion at the altar rail for a trial period of a month.
A letter from the Bishop of Rochester dated 4[th] November 2024 stated that “we will need to proceed with the suspension of the benefice to make any changes to current structures”.
The dates of meetings for 2025 were agreed and are as follows:
Tuesday, 28[th] January Monday, 17[th] March Sunday, 27[th] April (APCM) Tuesday, 20[th] May Tuesday, 14[th] July Tuesday, 9[th] September Tuesday, 11[th] November
Financial Review
Total incoming resources on ordinary unrestricted funds were £146,894 and are detailed in the financial statements.
£112,724 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 £34,170 which has increased the balance brought forward at the beginning of the year, and the balance carried forward at 31[st] December 2024 for unrestricted funds totalled £562,291.
No related party transactions have taken place during the year.
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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 17[th] March 2025 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 2024 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
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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 2024
| 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 2024 14 Balances carried forward 31 December 2024 14 |
Unrestricted Funds Restricted Fund Total Funds 2024 Total Funds 2023 £ £ £ £ 92,125 4,699 96,824 92,155 29,089 - 29,089 30,635 25,680 - 25,680 53,013 |
|---|---|
| 146,894 4,699 151,593 175,803 |
|
| 95,854 4,699 100,553 101,082 16,870 - 16,870 16,806 |
|
| 112,724 4,699 117,423 117,888 |
|
| 34,170 0 34,170 57,915 528,121 0 528,121 470,206 |
|
| 562,291 0 562,291 528,121 |
The notes on pages 9 to 15 form part of these accounts.
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
BALANCE SHEET AT 31 DECEMBER 2024
| 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 |
2024 £ 2023 £ 465,287 442,688 3,554 4,739 |
|---|---|
| 468,841 447,427 |
|
| 6,415 8,481 21,564 28,646 732 90,295 474 67,472 |
|
| 119,006 105,073 |
|
| 876 300 |
|
| 118,130 104,773 586,971 552,200 |
|
| 18,872 19,271 5,808 4,808 |
|
| 24,680 24,079 |
|
| 562,291 528,121 |
|
| 562,291 528,121 0 0 |
|
| 562,291 528,121 |
The notes on pages 9 to 15 form part of these accounts.
Approved by the Parochial Church Council on 17[th] March 2025 and signed on their behalf by Rev. 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 2024
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.
-
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.
-
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 2024 (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 2024 Total Funds 2023 £ £ £ £ 65,661 - 65,661 66,421 15,962 - 15,962 16,381 - 4,699 4,699 4,811 2,750 2,752 5,000 - - - 2,750 2,752 5,000 2,427 2,115 - |
|---|---|
| 92,125 4,699 96,824 92,155 |
|
| 1,462 - 1,462 401 26,654 - 26,654 29,093 329 - 329 543 644 - 644 598 |
|
| 29,089 - 29,089 30,635 |
|
| 3,081 - 3,081 3,301 22,599 - 22,599 49,712 |
|
| 25,680 - 25,680 53,013 |
|
| 146,894 4,699 151,593 175,803 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2024 (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 2024 Total Funds 2023 £ £ £ £ 8,500 - 8,500 9,953 - 4,699 4,699 4,811 48,000 - 48,000 48,000 2,964 - 2,964 2,712 10,472 - 10,472 10,819 - 11,282 - - - 11,282 - 10,002 3,672 - 3,672 3,487 3,618 - 3,618 3,406 1,346 6,000 - - 1,346 6,000 1,892 6,000 |
|---|---|
| 95,854 4,699 100,553 101,082 |
|
| 13,745 - 13,745 13,077 1,940 - 1,940 2,544 1,185 - 1,185 1,185 |
|
| 16,870 - 16,870 16,806 |
|
| 112,724 4,699 117,423 117,888 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2024 (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 £258 (2023 £243) 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 2024 the market value was £8,648 (2023 - £8,454).
6. Church hall lettings. The gross receipts were £26,654 (2023 - £29,093) and the operating expenses were £11,282 (2023 - £9,002). The operating expenses include £1,000 (2023 - £1,000) by way of a provision for the replacement of hall and kitchen equipment. The total provision now stands at £5,808 (2023 - £4,808).
7. Events and Functions
Cycle Ride Other |
2024 2023 £ £ Unrestricted Funds 498 598 146 - 644 598 |
2023 |
|---|---|---|
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 2024 amounted to £20,783 (2023 £20,210) 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 2024 nothing was expended on improvements (2023 - £0).
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2024 (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 2024 the value of the investment was £465,287 (2023 £442,688), resulting in an unrealised gain of £22,599 (2023 £49,712).
Equipment
During 2023 a new photocopier was purchased for £5,924 and is being depreciated over a five year period.
11. Debtors and prepayments
| Utilities Events and Functions Tax Recoverable Insurance Church Hall |
Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 £ £ £ £ 500 - 500 - - - - 598 1,777 - 1,777 2,732 3,808 - 3,808 3,671 330 - 330 1,480 |
|---|---|
| 6,415 - 6,415 8,481 |
12. Creditors and accruals
| Fees payable to Diocese Events and Functions |
Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 £ £ £ £ 756 - 756 - 120 - 120 300 |
|---|---|
| 876 - 876 300 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2024 (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 2024 the total provision relating to the 2018/22 inspection was £6,872. During 2024 £6,399 was expended and work continues into 2025. A provision of £6,000 was made during 2024 representing the second year for the 2023/27 quinquennial and the provision for the next quinquennial is £12,000.
As at 31[st] December 2024 the total provision is £18,872.
| 14. FUNDS Note Unrestricted fund movements: Balances b/fwd 1 January 2024 Incoming resources 2 Resources expended 3 Balances c/fwd 31 December 2024 Restricted fund movements: Special collections including Charity of the Month Incoming resources 2 Resources expended 3 Festival provision: Balance b/fwd 1 January 2024 Incoming resources 2 Resources expended 3 Balance c/fwd 31 December 2024 Total funds balances c/fwd 31 December 2024 |
2024 £ 528,121 146,894 (112,724) 562,291 4,699 (4,699) - - - - - ______ 562,291 |
2023 £ 470,206 170,992 (113,077) |
|---|---|---|
| 528,121 4,811 (4,811) - - - - - ______ 528,121 |
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PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS
Notes to the Financial Statements for the year ended 31 December 2024 (continued)
| 15 OUTSIDE GIVING Home Giving Bradbourne RDA Crisis Dorothy Parrot Memorial Trust Fare Share Friends of Kent Churches Phab Porchlight Prison Fellowship Sevenoaks Area Youth Trust Sevenoaks Welcomes Refugees St. Augustine’s, Slade Green The Children’s Society Universities & Colleges Christian Fellowship Overseas Giving Amos Trust Annie Emmanuel’s Street Rescue Project Christian Aid Church Mission Society Mary’s Meals New Life Nyambene Sevenoaks Kenya Educational Trust Zimbabwe, All Saints, Marondera |
Committed Giving £ Special Collections £ Direct Giving £ Total £ - 68 - 68 - 364 - 364 500 235 100 835 500 143 25 668 - 764 232 996 - 74 - 74 500 384 15 899 500 251 - 751 500 153 75 728 - 68 - 68 1,000 229 - 1,229 - 333 - 333 500 166 50 716 500 120 300 920 - 385 290 675 - - 310 310 1,000 31 - 1,031 - 112 - 112 500 128 25 653 500 208 175 883 2,000 483 - 2,483 |
|---|---|
| 8,500 4,699 1,597 14,796 |
The amounts given were £8,500 by way of committed giving, £4,699 from special collections including Charity of the Month and £1,597 directly. Total giving amounted to £14,796 (2023 £15,789).
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