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2021-12-31-accounts

Charity registration number 1127535

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

LEGAL AND ADMINISTRATIVE INFORMATION

Parochial Church Council Rev'd Dr Sharon Smith Dave Humphries Pieter van Rooyen Derek Foxen Alan Goddard Andrew Howard Josphat Ndambuki Derick Theodoulou Bill Belsham Sarah Gardiner Andy Goddard Sophie Askham Rev'd Helen Musson (Appointed 27 September 2021) Charity number 1127535 Principal address Charterhouse Road Orpington Kent BR6 9EP Independent examiner Nigel Hewson FCA DChA Hewsons Chartered Accountants 80 Woodhurst Avenue Orpington Kent BR5 1AT Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

CONTENTS

Page
Parochial Church Council's report 1 - 5
Statement of Parochial Church Council's responsibilities 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

PAROCHIAL CHURCH COUNCIL'S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The Parochial Church Council present their annual report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with 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)".

Objectives and activities

Christ Church’s Parochial Church Council has the responsibility of co-operating with the incumbent, the Rev'd Dr Sharon Smith, in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church complex of Christ Church, Orpington.

The Parochial Church Council is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Christ Church. With this in mind, the mission statement was reviewed at the end of 2005:

Devoted to Christ

Dedicated to Community

Based on these statements the PCC continues to seek to strengthen the life of the church here in the local community and to be of service in a positive way to those in the neighbourhood.

The Parochial Church Council of Christ Church is aware of its legal duty to consider the Charity Commission’s guidance on public benefit and to report on its compliance. In this regard, the incumbent and the Parochial Church Council are totally committed to enable ordinary people to live out their faith as part of our parish community through:

o Enabling anyone to worship at any of the Sunday services at Christ Church as well as join any of our activities taking place throughout the week.

To facilitate this work it is important that we maintain the fabric of the church and the hall complex.

As usual, the work of the church and all its achievements are dependent upon the unquantifiable time and talents its members bring to support all its activities and which help to make our church the lively and vibrant community it is. We estimate over 1 0 0 people volunteer in one capacity or another and the Parochial Church Council would like to take this opportunity to thank all those who have contributed during the year in any way to support Christ Church. Much of the work of these volunteers is done without recognition and the hours and value of that time cannot be quantified. In particular we want to mention our church wardens (Mr Humphries and Mr Van Rooyen) who have worked on our behalf.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance

Church Attendance

All are welcome to attend our services. The electoral roll is updated annually and comprises 175 members, a decrease of 1 since last year , with 2 having died . The breakdown is:

Male = 72, Female = 103;

Resident in parish = 84, Resident outside parish = 91.

The average weekly attendance during October (when the annual count is done for the Diocese) was 82 adults aged 16 or over and 11young people aged under 16 (2020: 79 & 5). Due to Covid-19 and lockdown these figures are artificially low.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the deceased into God’s keeping. We have celebrated no infant baptisms, no marriages and held 5 funerals in our parish in 2021.

The Parochial Church Council are keen to offer a range of services, both during the week and over the course of the year, that our community find both beneficial and spiritually fulfilling. For example, outside Covid19 difficulties, we hold a traditional Holy Communion service at 9am on two Sundays each month; a 10.30am morning service with children’s and youth ministries; and 6.30pm evening services that provide both a quiet, intimate and reflective environment for worship, and the opportunity for more contemporary worship. During school term time monthly Messy Church is also offered. Within the times of restricted practices in line with the changing risk assessment requirements, this has continued as far as was possible, with the 10:30am service streamed online for those still shielding or joining from home.

Review of the Year

After yet another strange and unusual year as Covid19 was still with us but began losing its grip in Britain, bringing with it relief from lockdown but continued disruption to normal activities, we look back on a year of Christ Church continuing to grow into its calling of being a Beacon of Light to the community. The church went through a period of lockdown in January, with continued changes throughout the year as government restrictions continued to change. This involved being open for services when allowed while strictly following government guidelines, and choosing to offer extra precautions for those who felt more comfortable with various stages of shielding.

As lockdown loosened it became evident that our local hospital staff were under less pressure, which meant we were able to ease cooking and distributing free meals to frontline staff, which was being done to ease their load.

It also became evident that our local community began to suffer even more deeply than before, and Christ Church continued to cook free meals for distribution to the community, and also continued the Open Kitchen initiative begun in 2020 where we collected leftover produce from supermarkets, restaurants and cafes (including Tesco, Sainsbury, Waitrose, Pret a Manger and Greggs) and three times a week opened up to offer this to any in the local community who were in need. This has been widely taken up, and included at least eighty-ninety families who regularly took advantage of it.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

For the second year running the full Parochial Church Council were only able to meet on 4 occasions during the year plus once on Zoom . In addition, the PCC were consulted over email on several decisions as the need arose, which worked admirably allowing for the fast pace of change that this year brought.

We were delighted to welcome our new part-time Curate in September, Rev’d Helen Musson, who will be in training with us for the next 3 years.

Our young people’s ministry is led by Andi Smith. Different groups meet to serve the needs of different ages and interests including a new online group for 18+ who went away to University. All groups were continued online when Covid19 restrictions demanded.

Our Children's Ministry is led by Jo Gavin. Different groups meet to serve the needs of different ages and interests including Tea & Toys and Messy Church. All groups were continued online when Covid19 restrictions demanded.

We were able to run a Holiday Club for Primary aged children in July 2021, within all Covid19 guidelines, which was full with a waiting list.

The church continues to support a Spinnaker worker who serves in the local schools.

Whilst the study groups and luncheon club offered to the older generation under the group name “Community Club” were not able to meet until mid-way through the year, they were supported by the team through regular phone-calls, taken to doctors and hospital appointments, had their shopping bought, and birthdays celebrated. To make up for this, once they were able to meet again in July 2021 they continued meeting through the holidays.

Links with the “Churches Together in Orpington” have been maintained and strengthened, as have links within the Deanery.

The parish administrator Mrs Anna Carey who has some executive roles in administrative areas, is in attendance on three mornings each week in the church office or at her home when the government stipulates. Mr Jim Callaghan continues as our Caretaker and Facilities Manager, ably assisted by Mr Mike Bailey. They ensure that safety, maintenance and smooth running of the building continues. Our Café manager, Jeanette Swift, was able to reopen the cafe during the year, offering reduced menu’s which were widened as the situation allowed,

Members of the church are supporting the Street and College Pastors initiatives in this area.

Door-to-door visiting in our community to pray for the needs of our neighbours still remained stopped until it will be deemed safe to resume.

Helping those in need is a demonstration of our faith. Approximately ten per cent of our net general fund income is transferred to the Missionary Support Fund at the end of each year and sent to various charities supported by the church. In addition, members of the congregation regularly give each month into the Mission Fund and this money is sent to the charities chosen by the donors.

Financial review

Christ Church depends on the generosity of the congregation to meet its financial needs. The results for the year are set out in the Statement of Financial Activities. A deficit on unrestricted funds of £27,800 arose in the year (2020- surplus of £ 7,781 ) .

It is the policy of the Parochial Church Council to maintain unrestricted funds, which are the free reserves of the church, at a level that equates to approximately six months unrestricted expenditure. This provides sufficient funds to cover management, administration and support costs and to respond to emergency issues that arise from time to time. Six months unrestricted fund expenditure amounts to approximately £134,000 and unrestricted funds in cash at bank were at or above this level throughout the year.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

The Parochial Church Council have assessed the major risks to which the Church is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

A Health and Safety Policy was introduced in 2005, as part of Risk Management, and this was revised in 2016. Assessments of hazards and risks are regularly conducted on public areas of the church and hall. This is in the process of being revised and updated by the Fabric Committee.

A child protection policy is in place. All those who work with children have now been DBS checked and completed the relevant CofE safeguarding training. All new workers must be DBS checked before they start work. Safeguarding Policy is now on the front page of our website as well as clearly visible within the church.

The Parochial Church Council confirms its compliance with their duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults). Dave Humphries is DBS Officer and Keith Miller is the Parish Safeguarding Representative.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The Parochial Church Council operates under the Parochial Church Council (Powers) Measure 1956. The Parochial Church Council is a Registered Charity.

Members of the Parochial Church Council are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in April in accordance with the Church Representation Rules. The Parochial Church Council may also co-opt members with or without the power to vote. New Parochial Church Council members are given a copy of the Parochial Church Council Standing Orders.

The Parochial Church Council who served during the year and up to the date of signature of the financial statements were:

Rev'd Dr Sharon Smith Dave Humphries Pieter van Rooyen Muriel Spooner (Resigned 16 May 2021) Derek Foxen Alan Goddard Andrew Howard Brian Ko (Resigned 16 May 2021) Josphat Ndambuki Derick Theodoulou Bill Belsham Sarah Gardiner Andy Goddard Sophie Askham Rev'd Helen Musson (Appointed 27 September 2021)

The Parochial Church Council operates through a series of committees, which meet between full meetings of the Parochial Church Council:

Standing Committee: This is the only committee required by law. It has the power to transact the business of the Parochial Church Council between its meetings, subject to any directions given by the Council. It comprises the Chairman Rev'd Dr Sharon Smith and Vice-Chairman and Church Warden Dave Humphries, Secretary Don Bower, Treasurer Derek Foxen and Church Warden Pieter van Rooyen.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Finance Committee: For the review and general management of the financial matters of the church. The committee met four times over Zoom.

Various specialist committees advising or overseeing specific aspects of church life against specific Parochial Church Council remits:

Fabric & Grounds Committee,

Health & Safety, DBS and Safer Recruitment Committee, Human Resources Committee, Mission Committee, Pastoral Care Committee.

In addition, the Vicar is supported by a team to co-ordinate ministries in the following areas:

Youth Minister

Children’s Minister Pastoral Care Prayer Mission Discipleship Support Services

Four people authorised by the diocese to share in the ministry of the church also support the Vicar which include a Reader, an Evangelist, and an LLM. A Curate began her curacy with Christ Church in September 2021. Christ Church also employs a Children's Minister to organise and supervise work among children and a Youth Minister to organise and run work amongst youth from 11 year olds upwards.

Reference and administrative information is provided on the page following the cover sheet.

The Parochial Church Council's r eport was approved by the Board of the Parochial Church Council.

..............................

Rev'd Dr Sharon Smith

Trustee

Date: .............................................

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

STATEMENT OF PAROCHIAL CHURCH COUNCIL'S RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2021

The Parochial Church Council are responsible for preparing the Parochial Church Council's Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Parochial Church Council to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church and of the incoming resources and application of resources of the Church for that year.

In preparing these financial statements, the Parochial Church Council are required to:

The Parochial Church Council are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Church and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Parochial Church Council (Powers) Measure 1956 and the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

INDEPENDENT EXAMINER'S REPORT

TO THE PAROCHIAL CHURCH COUNCIL OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

I report to the Parochial Church Council on my examination of the financial statements of The Parochial Church Council of the Ecclesiastical Parish of Christ Church, Orpington (the Church) for the year ended 31 December 2021.

Responsibilities and basis of report

As the Parochial Church Council of the Church you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Church’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Nigel Hewson FCA DChA

Hewsons Chartered Accountants 80 Woodhurst Avenue Orpington Kent BR5 1AT

Dated: .........................

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income and endowments from:
Donations and legacies
3
200,509
8,848
Charitable activities
4
31,084
-
Investments
5
125
-
Other income
6
8,334
-
Total income
240,052
8,848
Expenditure on:
Charitable activities
Church activities
7
267,852
4,127
Total charitable expenditure
267,852
4,127
Gross transfers
between funds
-
-
Net (expenditure)/income
for the year/
Net movement in funds
(27,800)
4,721
Fund balances at 1 January
2021
198,191
10,541
Fund balances at 31
December 2021
170,391
15,262		 Total Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
209,357
171,771
7,389
31,084
26,359
-
125
946
-
8,334
10,650
-
248,900
209,726
7,389
271,979
224,928
4,537
271,979
224,928
4,537
-
22,983
(22,983)
(23,079)
7,781
(20,131)
208,732
190,410
30,672
185,653
198,191
10,541		 Total
2020
£
179,160
26,359
946
10,650
217,115
229,465
229,465
-
(12,350)
221,082
208,732

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

BALANCE SHEET

AS AT 31 DECEMBER 2021

Notes
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
16
Unrestricted funds
Designated funds
17
General unrestricted funds		 2021
£
18,753
154,902
173,655
(10,144)
24,630
145,761		 £
22,142
163,511
185,653
15,262
170,391
185,653		 2020
£
10,826
179,288
190,114
(5,996)
42,600
155,591		 £
24,614
184,118
208,732
10,541
198,191
208,732

The financial statements were approved by the Parochial Church Council on .........................

.............................. ..............................
Rev'd Dr Sharon Smith Derek Foxen
Trustee Trustee

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. 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 reduc ing 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.

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.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

(Continued)

Assets for distribution are recognised only when distributed. Assets given for use by the Church are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.

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 £ 50 0 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 the statement of financial activities .

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.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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
funds
funds
2021
2021
£
£
Donations and gifts
153,251
6,532
Legacies receivable
-
-
Grants receivable
-
1,000
Donated goods and
services
14,581
-
Tax recoverable
32,677
1,316
200,509
8,848		 TotalUnrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
159,783
138,095
6,301
-
2,000
-
1,000
600
-
14,581
3,789
-
33,993
27,287
1,088
209,357
171,771
7,389		 Total
2020
£
144,396
2,000
600
3,789
28,375
179,160

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

4
Charitable activities
Fees from weddings and other services
R ental income
Other church activities and events		 2021
£
1,068
16,206
13,810
31,084		 2020
£
1,503
14,292
10,564
26,359

5 Investments

Unrestricted Unrestricted
funds funds
2021 2020
£ £
Interest receivable 125 946
Other income
Unrestricted Unrestricted
funds funds
2021 2020
£ £
Other income 8,334 10,650

6 Other income

Other income includes income received from the UK job retention support scheme £5,876 (2020- £ 10,650 ) .

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

7 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 8)
Share of support costs (see note 9)
Share of governance costs (see note 9)
Analysis by fund
Unrestricted funds
Restricted funds		 2021
£
52,117
6,545
78,000
3,149
1,949
11,594
28,897
2,340
914
2,214
2,836
10,478
201,033
28,638
38,996
3,312
271,979
267,852
4,127
271,979		 2020
£
42,538
6,154
76,078
2,280
540
11,665
15,569
2,079
1,832
679
454
4,776
164,644
24,773
37,168
2,880
229,465
224,928
4,537
229,465

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8
Grants payable
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
European Christian Mission Winterburn
Other
Grants to individuals
9
Support costs
Support
costs
Governance
costs
£
£
Staff costs
34,841
-
Administrative expenses
4,155
-
Accountancy
-
3,312
38,996
3,312
Analysed between
Charitable activities
38,996
3,312		 2021
£
750
900
600
1,500
2,100
1,500
1,298
1,500
-
1,500
1,028
1,611
14,287
14,351
28,638
2021
Support
costs
Governance
costs
£
£
£
34,841
30,732
-
4,155
6,436
-
3,312
-
2,880
42,308
37,168
2,880
42,308
37,168
2,880		 2020
£
1,119
1,496
1,594
1,935
2,059
1,310
1,310
3,220
1,681
1,500
-
1,605
18,829
5,944
24,773
2020
£
30,732
6,436
2,880
40,048
40,048

Governance costs include fees payable to the independent examiner of £ 1,300 (2020- £ 1,500 ) for independent examination fees and £1,250 ( 2020- £ 1,380 ) for other services and £762 (2020- £ nil ) under accrual for the previous year .

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

10 Parochial Church Council

In accordance with the provisions of the Parochial Church Councils (Powers) Measure 1956, the vicar, Rev'd Dr Sharon Smith is paid a stipend by the Diocese of Rochester. The curate, Rev'd Helen Musson, is unpaid.

Two of the Parochial Church Council had parsonage, travel, communications and other costs paid totalling £4,527 from the Church during the year (2020- £ 2,820 ) .

11 Employees

Number of employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Ministerial 2 2
Operational 1 1
Support 6 5
9 8
Employment costs 2021 2020
£ £
Wages and salaries 84,988 71,522
Social security costs - 448
Other pension costs 1,970 1,300
86,958 73,270

There were no employees whose annual remuneration was £60,000 or more.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

12 Tangible fixed assets
Fixtures, fittings and equipment
£
Cost
At 1 January 2021 62,379
Additions 4,073
Disposals (1,508)
At 31 December 2021 64,944
Depreciation and impairment
At 1 January 2021 37,765
Depreciation charged in the year 6,545
Eliminated in respect of disposals (1,508)
At 31 December 2021 42,802
Carrying amount
At 31 December 2021 22,142
At 31 December 2020 24,614
13 Debtors
2021 2020
Amounts falling due within one year: £ £
Other debtors 18,753 10,826
14 Creditors: amounts falling due within one year
2021 2020
Notes £ £
Deferred income 15 693 -
Other creditors 4,099 2,396
Accruals and deferred income 5,352 3,600
10,144 5,996
15 Deferred income
2021 2020
£ £
Other deferred income 693 -

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

15
Deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 January 2021
Resources deferred in the year
Deferred income at 31 December 2021		 (Continued)
2021
2020
£
£
693
-
-
-
693
-
693
-

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at Incoming Resources Balance at
1 January 2020 resources expended 1 January 2021 resources expended 31 December
2021
£ £ £ £ £ £ £ £
Missionary Specific Fund 679 7,389 (4,537) 7,010 10,541 8,848 (4,127)
15,262
Media Fund 29,993 - - (29,993)
-		 - - -
30,672 7,389 (4,537) (22,983)
10,541		 8,848 (4,127)
15,262

The Missionary Specific Fund represents amounts raised and received for specific missions. The Media Fund represents monies received for the replacement of the sound and media systems.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

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
in funds
Balance at Incoming
Balance at		 Resources Balance at
1 January 2020 resources
1 January 2021		 expended 31 December
2021
£
£
£		 £ £
Church and Hall Repair Fund 42,600
-
42,600		 (17,970)
24,630
42,600
-
42,600		 (17,970)
24,630

The Church and Hall Repair Fund represents monies set aside by the Parochial Church Council to meet the costs of building repairs.

18 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances at 31
December 2021 are
represented by:
Tangible assets
22,142
-
Current assets/
(liabilities)
148,249
15,262
170,391
15,262		 TotalUnrestricted
funds
Restricted
funds
2021
2020
2020
£
£
£
22,142
24,614
-
163,511
173,577
10,541
185,653
198,191
10,541		 Total
2020
£
24,614
184,118
208,732

19 Related party transactions

No remuneration was paid to key management personnel (2020- £ nil ) . The vicar, Rev'd Dr Sharon Smith, is paid a stipend by the Diocese of Rochester.

Transactions with related parties

During the year the Church entered into the following transactions with related parties:

Andrew Smith, husband of Rev'd Dr Sharon Smith, received £18,043 remuneration for his role as youth minister (2020- £ 5,818 ) , pension contributions of £722 (2020- £ nil ) and life assurance £90 (2020- £ nil).

During the year donations of £ 29,179 (2020- £ 31,053 ) were received from members of the Parochial Church Council and related parties