## **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
2
## **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.
3
## **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.
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 17[th] March 2025 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 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
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 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.
7
## **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).**
8
## **PAROCHIAL CHURCH COUNCIL OF ST LUKE, SEVENOAKS**
## **Notes to the Financial Statements for the year ended 31 December 2024**
## **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 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|
10
## **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|
11
## **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).
12
## **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|
13
## **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|
14
## **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).**
15