**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. 

- Worship, prayer and the faithful teaching of God’s Word to support people in 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. 

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. 

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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 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. 

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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 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. 

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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 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. 

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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 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: ............................................. 

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**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: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

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. 

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**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: 

- 1 accounting records were not kept in respect of the Church as required by section 130 of the 2011 Act; or 

- 2 the financial statements do not accord with those records; or 

- 3 the  financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

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: ......................... 

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



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

All income and expenditure derive from continuing activities. 

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

## **BALANCE SHEET** 

## _**AS AT 31 DECEMBER 2021**_ 

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



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

|..............................|..............................|
|---|---|
|Rev'd Dr Sharon Smith|Derek Foxen|
|**Trustee**|**Trustee**|



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**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. 

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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 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. 

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



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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 2021**_ 

|**4**<br>**Charitable activities**<br>Fees from weddings and other services<br>R ental income<br>Other  church activities and events|**2021**<br>**£**<br>1,068<br>16,206<br>13,810<br>31,084|2020<br>£<br>1,503<br>14,292<br>10,564<br>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 ) . 

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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 2021**_ 

## **7 Charitable activities** 

|Staff costs<br>Depreciation and impairment<br>Parish share<br>Vicarage costs<br>Ministers expenses<br>Church building<br>Hall and grounds<br>Cafe costs<br>Children and youth ministry<br>Evangelism and training<br>Other ministry costs<br>Community club<br>Grant funding of activities (see note 8)<br>Share of support costs (see note 9)<br>Share of governance costs (see note 9)<br>**Analysis by fund**<br>Unrestricted funds<br>Restricted funds|**2021**<br>**£**<br>52,117<br>6,545<br>78,000<br>3,149<br>1,949<br>11,594<br>28,897<br>2,340<br>914<br>2,214<br>2,836<br>10,478<br>201,033<br>28,638<br>38,996<br>3,312<br>271,979<br>267,852<br>4,127<br>271,979|**2020**<br>**£**<br>42,538<br>6,154<br>76,078<br>2,280<br>540<br>11,665<br>15,569<br>2,079<br>1,832<br>679<br>454<br>4,776<br>164,644<br>24,773<br>37,168<br>2,880<br>229,465<br>224,928<br>4,537<br>229,465|
|---|---|---|



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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 2021**_ 

|**8**<br>**Grants payable**<br>Grants to institutions:<br>CPAS<br>London City Mission<br>Church Missionary Society<br>Tear Fund<br>Spinnaker Trust<br>Release International<br>Missionary Aviation Fellowship<br>Rochester Diocese for Kondoa Churches, Tanzania<br>Bromley Foodbank<br>The Bible Society<br>European Christian Mission Winterburn<br>Other<br>Grants to individuals<br>**9**<br>**Support costs**<br>**Support**<br>**costs**<br>**Governance**<br>**costs**<br>**£**<br>**£**<br>Staff costs<br>34,841<br>-<br>Administrative expenses<br>4,155<br>-<br>Accountancy<br>-<br>3,312<br>38,996<br>3,312<br>Analysed between<br>Charitable activities<br>38,996<br>3,312|**2021**<br>**£**<br>750<br>900<br>600<br>1,500<br>2,100<br>1,500<br>1,298<br>1,500<br>-<br>1,500<br>1,028<br>1,611<br>14,287<br>14,351<br>28,638<br>**2021**<br>Support<br>costs<br>Governance<br>costs<br>**£**<br>£<br>£<br>34,841<br>30,732<br>-<br>4,155<br>6,436<br>-<br>3,312<br>-<br>2,880<br>42,308<br>37,168<br>2,880<br>42,308<br>37,168<br>2,880|**2020**<br>**£**<br>1,119<br>1,496<br>1,594<br>1,935<br>2,059<br>1,310<br>1,310<br>3,220<br>1,681<br>1,500<br>-<br>1,605<br>18,829<br>5,944<br>24,773<br>2020<br>£<br>30,732<br>6,436<br>2,880<br>40,048<br>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 . 

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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 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. 

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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 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|-|



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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 2021**_ 

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



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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 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)|<br>15,262|
|Media Fund|29,993|-|-|(29,993)||<br>-|-|-|-|
||30,672|7,389|(4,537)|(22,983)||<br>10,541|8,848|(4,127)|<br>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. 

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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 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**|<br>**Balance at**|**Resources**|**Balance at**|
||**1**|**January 2020**|**resources**|<br>**1 January 2021**|**expended**|**31 December**|
|||||||**2021**|
|||**£**|<br>**£**|<br>**£**|**£**|**£**|
|Church and Hall Repair Fund||42,600|<br>-|<br>42,600|(17,970)|<br>24,630|
|||42,600|<br>-|<br>42,600|(17,970)|<br>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**<br>**funds**<br>**Restricted**<br>**funds**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>Fund balances at 31<br>December 2021 are<br>represented by:<br>Tangible assets<br>22,142<br>-<br>Current assets/<br>(liabilities)<br>148,249<br>15,262<br>170,391<br>15,262|**Total**Unrestricted<br>funds<br>Restricted<br>funds<br>**2021**<br>2020<br>2020<br>**£**<br>£<br>£<br>22,142<br>24,614<br>-<br>163,511<br>173,577<br>10,541<br>185,653<br>198,191<br>10,541|Total<br>2020<br>£<br>24,614<br>184,118<br>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 

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