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2022-12-31-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 2022

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 Bill Belsham Andy Goddard Rev'd Helen Musson Nick Marchant Keith Miller Don Munro Sara Onslow Linda Skinner Paul Skinner

(Appointed 8 May 2022) (Appointed 8 May 2022) (Appointed 8 May 2022) (Appointed 8 May 2022) (Appointed 8 May 2022) (Appointed 8 May 2022)

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 - 19

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

PAROCHIAL CHURCH COUNCIL'S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The Parochial Church Council present their annual report and financial statements for the year ended 31 December 2022.

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 100 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 2022

Achievements and performance

Church Attendance

All are welcome to attend our services. The electoral roll is updated annually and comprises 168 members, a decrease of 7 since last year, with 3 having moved away, 6 having died and 2 have joined. The breakdown is:

Male = 70, Female = 98;

Resident in parish = 79, Resident outside parish = 89.

The average weekly attendance during October (when the annual count is done for the Diocese) was 102 adults aged 16 or over and 25 young people aged under 16 (2021: 82 & 11).

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, 1 child and 1 adult baptisms, 1 marriage and held 11 funerals in our parish in 2022.

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, 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. The 10:30am service streamed online for those still shielding or joining from home until 18 June, when a lightning strike to the church damaged our sound system.

.

Review of the Year

As Covid 19 began to abate, we look back on a year of Christ Church continuing to grow into its calling of being a Beacon of Light to the community. We were pleased to be able to welcome J John in February to bring us an evangelistic service which filled the church and was a great blessing to us and other churches in Orpington.

As Covid continued to loosen its grip on the country, financial difficulties within the parish continued to bite 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 one hundred families who regularly took advantage of it.

The full Parochial Church Council were able to meet freely approximately bi-monthly throughout the year which brought with it some exciting discussions.

Our new part-time Curate, Rev’d Helen Musson, began her second year of curacy with us and has fitted well into the life of Christ Church.

Our young people’s ministry is led by Andi Smith. Different groups meet to serve the needs of different ages and interests including a Saturday evening group of 14-18+ year olds, a Sunday morning group for 11-14 year olds, a monthly Youth Group for 11-18+ year olds, youth jam sessions, and free music lessons for those who want to try drums or guitar.

Our Children's Ministry is led by Jo Gavin. Different groups meet to serve the needs of different ages and interests including Tea & Toys for toddlers, Messy Church for young primary age children, and Sunday groups for 3-11 year olds.

We ran a Holiday Club for Primary aged children in July 2022, which was full with a waiting list.

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

PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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

Study groups and a luncheon club were offered to the older generation under the group name “Community Club”. They were supported by the team through regular phone-calls, taken to doctors and hospital appointments, had their shopping bought, and birthdays celebrated.

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, looks after our café offering a social place to meet twice a week, with monthly Cream Teas.

From November the initiative Warm Space was opened and free tea/coffee/biscuits and soup offered to all who came three times a week for fellowship and to escape the cold.

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

Helping those in need is a demonstration of our faith. Approximately ten percent of our net general fund income is sent to various charities supported by the church at the end of each year. 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 surplus on unrestricted funds of £24,766 arose in the year (2021- deficit of £27,800).

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 £139,000 and unrestricted funds in cash at bank were at or above this level throughout the year.

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.

The ministries at Christ Church and beyond into the community will continue under the leadership of Rev Dr Sharon Smith. We have known through the recruitment process to appoint Sharon that God has called her to Christ Church Orpington and that she is His choice for this role. So we know that God has a plan for the coming year and we are excited and in anticipation, as we listen and learn more about where God is leading us to next.

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

PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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 coopt 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:

The Parochial Church Council who
statements were:		 served during the year and up to t
Rev'd Dr Sharon Smith
Dave Humphries
Pieter van Rooyen
Derek Foxen
Alan Goddard
Andrew Howard
Josphat Ndambuki
Derick Theodoulou (Resigned 8 May 2022)
Bill Belsham
Sarah Gardiner (Resigned 8 May 2022)
Andy Goddard
Sophie Askham (Resigned 8 May 2022)
Rev'd Helen Musson
Nick Marchant (Appointed 8 May 2022)
Keith Miller (Appointed 8 May 2022)
Don Munro (Appointed 8 May 2022)
Sara Onslow (Appointed 8 May 2022)
Linda Skinner (Appointed 8 May 2022)
Paul Skinner (Appointed 8 May 2022)

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 and Vice-Chairman of the Parochial Church Council, Secretary, Treasurer and Church Wardens.

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

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.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON PAROCHIAL CHURCH COUNCIL'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 In addilion. Ihe Mcar Is supp)rted by a team to ccFordinate ministries in Ihe following area$-. Yout17 Minister Childrens Minister Pasloral Care Prayer MAssion Discip16shFp Support ServKes Th￿¢ pwple althollsed by the diocese to share in the mintslry of the Chu￿ a150 SUPPOrt the Vicar which two LLM'S and an Evangelist. A Curate began her curacy wrth Christ Church in September 2021.Chllst Church also empk)ys a Children's Mintster to organise and supervise work among children and a Youth Ministei to organise and run WOA amongst youth from 11 year olds Upwdrds. Reference and administrative inf0m￿tion is provided on the page fr)Ilowing the c*ver sheet. The Parochtal Church CouncAI's reportwas approved by the Board of the Parochial Church Council. Rev'd Dr Sharon Smith Trustee

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 2022

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 2022.

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

Since the Church’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 pip flim

Hewsons Chartered Accountants 80 Woodhurst Avenue Orpington Kent BR5 1AT

Dated: 29 March 2023

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 2022

Unrestricted Unrestricted Restricted **Total ** Unrestricted Restricted Restricted Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
Notes £ £ £ £ £ £
Income and endowments from:
Donations and legacies 3 244,934 13,159 258,093 200,509 8,848 209,357
Charitable activities 4 57,216 - 57,216 31,084 - 31,084
Investments 5 1,286 - 1,286 125 - 125
Other income 6 73 - 73 8,334 - 8,334
Total income 303,509 13,159 316,668 240,052 8,848 248,900
Expenditure on:
Charitable activities
Church activities 7 278,743 16,405 295,148 267,852 4,127 271,979
Total charitable expenditure 278,743 16,405 295,148 267,852 4,127 271,979
Net income/(expenditure) for
the year/
Net movement in funds 24,766 (3,246) 21,520 (27,800) 4,721 (23,079)
Fund balances at 1 January
2022 170,391 15,262 185,653 198,191 10,541 208,732
Fund balances at 31
December 2022 195,157 12,016 207,173 170,391 15,262 185,653

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 ASAT31 DECEMBER 2022 2022 2021 Notes Flxed assets Tangible assets 12 15.224 22,142 Current assets Debtors Cash al bank and in hand 13 35.347 171.980 18,753 154.902 207,327 173,655 Creditors: amounts Pallinu dug Within one year 14 (15.3781 (10.144) Nel current assets 191,949 163.511 Totsl a$s•ts less ¢urrent liabilities 207.173 185,653 Income funds Restrbcled funds UnTestricted funds Designated fijnds General unrestricted funds 16 12.016 15.262 17 17.804 177.353 24.630 145.761 195,157 170,391 207.173 185.653 The financial statements were approv8d by the Parochial Church Cotj Rev'd Dr Sharon Smith Trustèe Derek F¢xen Trustee

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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. 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.

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 2022

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 £500 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 2022

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
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
Donations and gifts 153,220 9,788 163,008 153,251 6,532 159,783
Legacies receivable 45,075 - 45,075 - - -
Grants receivable 2,135 2,227 4,362 - 1,000 1,000
Donated goods and
services 13,009 - 13,009 14,581 - 14,581
Tax recoverable 31,495 1,144 32,639 32,677 1,316 33,993
244,934 13,159 258,093 200,509 8,848 209,357

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Charitable activities
2022 2021
£ £
Fees from weddings and other services 3,092 1,068
Rental income 31,835 16,206
Other church activities and events 22,289 13,810
57,216 31,084

5 Investments

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 1,286 125
6 Other income
Unrestricted Unrestricted
funds funds
2022 2021
£ £
Other income 73 8,334

Other income includes income received from the UK job retention support scheme £nil (2021- £5,876).

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

7 Charitable activities

2022 2021
£ £
Staff costs 57,788 52,117
Depreciation and impairment 7,418 6,545
Parish share 78,033 78,000
Vicarage costs 2,893 3,149
Ministers expenses 3,292 1,949
Church building 7,674 11,594
Hall and grounds 29,530 28,897
Cafe costs 3,010 2,340
Children and youth ministry 1,235 914
Evangelism and training 1,098 2,214
Other ministry costs 3,292 2,836
Community club 11,428 10,478
206,691 201,033
Grant funding of activities (see note 8) 48,406 28,638
Share of support costs (see note 9) 36,561 38,996
Share of governance costs (see note 9) 3,490 3,312
295,148 271,979
Analysis by fund
Unrestricted funds 278,743 267,852
Restricted funds 16,405 4,127
295,148 271,979

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8 Grants payable
2022 2021
£ £
Grants to institutions:
CPAS 1,593 750
London City Mission 1,704 900
Church Missionary Society 1,575 600
Tear Fund 1,869 1,500
Spinnaker Trust 2,326 2,100
Release International 1,500 1,500
Missionary Aviation Fellowship 1,500 1,298
Rochester Diocese for Kondoa Churches, Tanzania 7,952 1,500
Bromley Foodbank 1,085 -
Crosslinks 2,043 -
The Bible Society 1,579 1,500
European Christian Mission Winterburn 1,000 1,028
Barnabus Fund 1,725 -
Other 1,569 1,611
29,020 14,287
Grants to individuals 19,386 14,351
48,406 28,638
9 Support costs
Support
Governance		 2022Support costs Governance 2021
costs costs costs
£ £ £ £ £ £
Staff costs 33,852 - 33,852 34,841 - 34,841
Administrative expenses 2,709 - 2,709 4,155 - 4,155
Accountancy - 3,490 3,490 - 3,312 3,312
36,561 3,490 40,051 38,996 3,312 42,308
Analysed between
Charitable activities 36,561 3,490 40,051 38,996 3,312 42,308

Governance costs include fees payable to the independent examiner of £1,600 (2021- £1,300) for independent examination fees and £1,490 (2021- £1,250) for other services and £400 (2021- £762) 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 2022

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 £5,743 from the Church during the year (2021- £4,527).

11 Employees

Number of employees

The average monthly number of employees during the year was:

2022 2021
Number Number
Ministerial 2 2
Operational 1 1
Support 6 6
9 9
Employment costs 2022 2021
£ £
Wages and salaries 89,607 84,988
Other pension costs 2,033 1,970
91,640 86,958

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 2022

12 Tangible fixed assets
Fixtures, fittings and equipment
£
Cost
At 1 January 2022 64,944
Additions 500
At 31 December 2022 65,444
Depreciation and impairment
At 1 January 2022 42,802
Depreciation charged in the year 7,418
At 31 December 2022 50,220
Carrying amount
At 31 December 2022 15,224
At 31 December 2021 22,142
13 Debtors
2022 2021
Amounts falling due within one year: £ £
Other debtors 35,347 18,753
14 Creditors: amounts falling due within one year
2022 2021
Notes £ £
Deferred income 15 1,251 693
Other creditors 2,430 4,099
Accruals 11,697 5,352
15,378 10,144
15 Deferred income
2022 2021
£ £
Other deferred income 1,251 693

Deferred income is included in the financial statements as follows:

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

15 Deferred income

Deferred income (Continued) (Continued)
2022 2021
£ £
Deferred income is included within:
Current liabilities 1,251 693
Movements in the year:
Deferred income at 1 January 2022 693 -
Resources deferred in the year 558 693
Deferred income at 31 December 2022 1,251 693

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 Balance at Incoming Resources Balance at
1 January resources expended 1 January resources expended 31
2021 2022 December
£ £ £ £ £ £ 2022
£
Missionary
Specific Fund 10,541 8,848 (4,127) 15,262 13,159 (16,405) 12,016

The Missionary Specific Fund represents amounts raised and received for specific missions.

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:

Balance at Balance at Resources
Balance at
Balance at		 Resources
Balance at
1 January
expended		 1 January
expended		 31
2021 2022 December
£ £ £ £ 2022
£
Church and Hall Repair Fund 42,600 (17,970) 24,630 (6,826)
17,804
42,600 (17,970) 24,630 (6,826)
17,804

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

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

18 Analysis of net assets between funds
Unrestricted
Restricted
Total		 Unrestricted
Restricted
Total
funds funds funds funds
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
Fund balances at 31
December 2022 are
represented by:
Tangible assets
15,224		 - 15,224 22,142 - 22,142
Current assets/(liabilities)
179,933		 12,016 191,949 148,249 15,262 163,511
195,157 12,016 207,173 170,391 15,262 185,653

19 Related party transactions

No remuneration was paid to key management personnel (2021- £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 £22,964 remuneration for his role as youth minister (2021- £18,043), pension contributions of £1,034 (2021- £722) and life assurance £115 (2021- £90). He was also reimbursed costs of £192.

During the year donations of £31,144 (2021- £29,179) were received from members of the Parochial Church Council and related parties