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| Rcig | |
|---|---|
| RctqejkcnEjwtejEqwpekn)utgrqtv | 3/7 |
| UvcvgogpvqhRctqejkcnEjwtejEqwpekn)utgurqpukdknkvkgu | 8 |
| Kpfgrgpfgpvgzcokpgt)utgrqtv | 9 |
| Uvcvgogpvqhhkpcpekcncevkxkvkgu | : |
| Dcncpegujggv | ; |
| Pqvguvqvjghkpcpekcnuvcvgogpvu | 32/3; |
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RCTQEJKCN"EJWTEJ"EQWPEKN)U"TGRQTV"""
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH. ORPINGTON PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 The P8rochi81 Church Counryl operate5 Ihrcwh a series of c(xnm¢ttees. maèt L%tvfftn full meeting8 of the Parochial Church thndl.. Slanding Committ68.' Thls Is Ihè ¢irnrtt8¢ required by law. 11 has th8 w¥er to transaci th8 buslnèss of tho PaTla1 Church Council belween its meelings, subjed to any directims given by th8 Counc41. It comprises the Chalrman aTLd VichaIrman of the Parochial chu nlal, Seretary. Treasurer and Churth Wardens. Finance Committee.. For the w•w and general manageNl of the finanLyal matters of the d)urd). The ¢omm4tt•e mèt IcAJr bmes OV8r Zow. V&rious SpdGialis1 commithgs ¢v overseeirjg spet)Ik 8sp8ds life 8gwnsl specific P•rochi81 Cljurch Council rnmits.. Fabric. Ground8, Heafth & Safety Commitie¢. Hurnan Resou Committee. MissiThn Commitlee, Pastoral Care ¢¢•tte. Sp8LYal Ne8ds Commii¢e¢. In addlOn. the ear Is by a toam to ts>ordinats rnknbs1S In ihe fthn9 areas.. Youth Minister Childr8R) s Minisler P•slor81 Cgrg Pray8r Mission .5p1¢ShIp Support Sefrvlcés Three peoF48 authc¥lsed by the thLY£se to share in the mirnsty of Ihe thurth also support the Mcar.. Reader, an Evangelist, and a recenty Iic8nsed LLM. Christ Churth also empJys a Children's Minister to organlsa and 5upvrwisv w(xk arth9 ¢hiklren and a Y¢xrth Minister to cryanise and run work amongst youth Irorn 11 year olds vt)wards. A [ptiVe Curate was inteNe*td and we a dellghted to announeè that she 11 begin her Gura¢y Chnst Church ift Autumn 2021. Rèfar•nts and adrnlnlslrJUve InfoTm8tiLm 18 prOded M the pao¢ foll¢Mng the c4)vef sheet. Thè Parothial Church Coundl's report was eppmved by the Board of the Parothial Churth Counryl. R•v'd Dr Sharon Smith Trust8è Dated.. 22 Marth 2021
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/":"/"
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON BALANCE SHEET AS A T 31 DECEMBER 2020 2020 2019 Ilotes Flxed assets Tangible assets CurY•nt ass•ts Debtors Cash at bank and in hand 13 24.614 14 10.826 179,288 12,250 214.715 1.114 226,965 Creditors.. amounts lalllng du• wlthln one yoar 15 {5,9961 15,8831 Nat rrent •sssts 184,118 221,082 Total a¥s•ts le curr•nt Ilabllltl 208,732 221,082 Incorne fund8 Re5trrcted funds nr 16 10,541 30.672 Oesignat fvnds General unrestslcted funds 17 42.600 155.591 42,600 147,810 198,191 190,410 208.732 221.082 The ffinanoal stalèmènls were apr0¥ed by the Parothlal Church Cwnc41 on 22 March 2021 R8v'd Dr Sharon Smith Trusteg Dernk Fox•n Trust••
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
Charity information The Parochial Church Council of the Ecclesiastical Parish of Christ Church, Orpington is a corporate body established by the Church of England. The principal address is Charterhouse Road, Orpington, Kent BR6 9EP.
1.1 Accounting convention The financial statements have been prepared in accordance with the Church's the Parochial Church Council (Powers) Measure 1956, the Church Accounting Regulations 2006, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Church is a Public Benefit Entity as defined by FRS 102.
The Church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Church. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2. Going concern At the time of approving the financial statements, the Parochial Church Council have a reasonable expectation that the Church has adequate resources to continue in operational existence for at least a further 12 months. Thus the Parochial Church Council continue to adopt the going concern basis of accounting in preparing the financial statements.
This assessment is undertaken in light of the recent developments arising from the coronavirus (COVID19) pandemic, as the charity does not expect significant reductions in donated income and in the short term is able to draw on existing reserves before considering reducing outgoings.
1.3. Charitable funds Unrestricted funds are available for use at the discretion of the Parochial Church Council in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income Income is recognised when the Church is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Church has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
-10-
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the Church has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
In accordance with the Charities SORP (FRS 102), the general volunteer time of the many members of the church who provide support is not included in the accounts, however, refer to the trustees’ annual report for more information about their contribution.
1.5 Expenditure Expenditure, including VAT which cannot be recovered, is accounted for on an accruals basis and allocated to the appropriate heading in the accounts. Grants and donations payable are taken into account at the earlier of when they are paid or become legally enforceable.
Other than the normal commitments under contracts of employment and operating leases there are no contractual or constructive obligations to future expenditure at the balance sheet date. Where the trustees have authorised expenditure which is not yet legally enforceable or has become a constructive obligation, amounts are set aside into funds designated for the purpose.
1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Assets costing less than £250 are written off as an expense in the year in which the expenditure is incurred.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings and equipment 3 to 5 years straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. Consecrated benefice property of any kind is excluded from the financial statements by section 10 (2) (a and c) of the Charities Act 2011.
1.7 Impairment of fixed assets At each reporting end date, the Church reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The Church only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
1 Accounting policies
(Continued)
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Church is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. The Church participates in the Church of England Funded Pensions Scheme at rates set by the Scheme Actuary and advised by the Scheme Administrator. The scheme is a multi-employer pension scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the Church. In accordance with Statement of Recommended Practice therefore, the scheme is accounted for as a defined contribution scheme. Contributions are charged in the statement of financial affairs as they become payable in accordance with the rules of the schemes. 2 Critical accounting estimates and judgements In the application of the Church’s accounting policies, the Parochial Church Council are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
Unrestricted Restricted Total Unrestricted Restricted Total funds funds funds funds
2020 2020 2020 2019 2019 2019 £ £ £ £ £ £ Donations and gifts 138,695 6,301 144,996 125,245 38,491 163,736 Legacies receivable 2,000 - 2,000 1,001 - 1,001 Tax recoverable 27,287 1,088 28,375 24,301 6,355 30,656 167,982 7,389 175,371 150,547 44,846 195,393
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
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4 Charitable activities
2020 2019
£ £
Fees from weddings and other services 1,503 903
Rental income 14,292 37,458
Other church activities and events 10,564 29,695
26,359 68,056
5 Investments
Unrestricted Unrestricted
funds funds
2020 2019
£ £
Interest receivable 946 1,128
6 Other income
Unrestricted Total
funds
2020 2019
£ £
Job Retention Support Scheme 10,650 -
7 Raising funds
Total Unrestricted
funds
2020 2019
£ £
Fundraising and publicity
Support costs - 217
- 217
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
8 Charitable activities
Staff costs
Depreciation and impairment Parish share Vicarage costs Ministers expenses Church building Hall and grounds Cafe costs Children and youth ministry Evangelism and training Other ministry costs Community club
Grant funding of activities (see note 9)
Share of support costs (see note 10) Share of governance costs (see note 10)
2020 2019 £ £ 42,538 57,339 6,154 - 76,078 79,524 2,280 3,768 540 2,186 11,665 10,335 15,569 14,339 2,079 4,074 1,832 2,312 679 795 454 2,403 4,776 11,996 164,644 189,671 20,984 27,894 37,168 34,793 2,880 2,700 225,676 255,058
Analysis by fund Unrestricted funds Restricted funds
221,139 227,533 4,537 27,525 225,676 255,058
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
9 Grants payable
2020 2019 £ £ 1,119 1,738 1,496 1,472 1,594 1,523 1,935 4,571 2,059 2,003 1,310 1,300 1,310 1,750 Churches, Tanzania 3,220 5,800 1,681 - 1,500 1,300 1,605 3,339 18,829 24,796 2,155 3,098 20,984 27,894 Support Governance 2020 Support Governance 2019 costs costs costs costs £ £ £ £ £ £ 30,732 - 30,732 31,018 - 31,018 6,436 - 6,436 3,992 - 3,992 - 2,880 2,880 - 2,/00 2,100 37,168 2,880 40,048 35,010 2,700 37,710 - - - 217 - 217 37,168 2,880 40,048 34,793 2,700 37,493 37,168 2,880 40,048 35,010 2,700 37,710
Grants to institutions: CPAS London City Mission Church Missionary Society Tear Fund Spinnaker Trust Release International Missionary Aviation Fellowship Rochester Diocese for Kondoa Churches, Tanzania Bromley Foodbank The Bible Society Other
Grants to individuals
10 Support costs
Staff costs Administrative expenses
Accountancy
Analysed between Fundraising Charitable activities
Governance costs includes payments to the independent examiner of £1,500 (2019£1,440) for independent examination fees and £1,380 ((2019- £1,260) for other services and £nil (2019- £nil) under accrual for the previous year.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
- Parochial Church Council
None of the Parochial Church Council (or any persons connected with them) received any remuneration or benefits from the Church during the year.
12 Employees
Number of employees The average monthly number of employees during the year was: 2020 2019 Number Number Ministerial 2 2 Operational 1 1 Support 5 5 8 8 Employment costs 2020 2019 £ £ Wages and salaries 71,522 85,859 Social security costs 448 1,010 Other pension costs 1,300 1,488 73,270 88,357
There were no employees whose annual remuneration was £60,000 or more.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
13 Tangible fixed assets
Fixtures, fittings and equipment £ Cost At 1 January 2020 31,611 Additions 30,768 At 31 December 2020 62,379 Depreciation and impairment At 1 January 2020 31,611 Depreciation charged in the year 6,154 At 31 December 2020 37,765 Carrying amount At 31 December 2020 24,614 Debtors 2020 2019 Amounts falling due within one year: £ £ Other debtors 10,826 12,250 Creditors: amounts falling due within one year 2020 2019 £ £ Other creditors 2,396 2,283 Accruals and deferred income 3,600 3,600 5,996 5,883
Cost At 1 January 2020 Additions
At 31 December 2020
Depreciation and impairment At 1 January 2020 Depreciation charged in the year
At 31 December 2020
Carrying amount At 31 December 2020
14 Debtors
15 Creditors: amounts falling due within one year
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020
17 Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement Movement in funds in funds Balance at Incoming Balance at Incoming Balance at 1 January 2019 resources1 January 2020 resources 31 December 2020 £ £ £ £ £ Church and Hall Repair Fund 42,600 - 42,600 - 42,600 42,600 - 42,600 - 42,600 The Church and Hall Repair Fund represents monies set aside by the Parochial Church Council to meet the costs of building repairs. Analysis of net assets between funds Unrestricted Restricted Total Unrestricted Restricted Total funds funds funds funds 2020 2020 2020 2019 2019 2019 £ £ £ £ £ £ Fund balances at 31 December 2020 are represented by: Tangible assets 24,614 - 24,614 - - - Current assets/ (liabilities) 173,577 10,541 184,118 195,269 25,813 221,082 198,191 10,541 208,732 195,269 25,813 221,082
18 Analysis of net assets between funds
19 Related party transactions No remuneration was paid to key management personnel (2019- £nil). The vicar is paid a stipend by the Diocese of Rochester. During the year donations of £31,053 (2019- £30,721) were received from members of the Parochial Church Council and related parties
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