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2024-12-31-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 2024

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

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

LEGAL AND ADMINISTRATIVE INFORMATION

Parochial Church Council Dave Humphries
Pieter van Rooyen
Derek Foxen
Alan Goddard
Andrew Howard
Josphat Ndambuki
Bill Belsham
Andy Goddard
Nick Marchant
Keith Miller
Don Munro
Sara Onslow
Paul Skinner
Amanda Callaghan
Melanie Ketchin
Charity number 1127535
Principal address Charterhouse Road
Orpington
Kent
BR6 9EP
Independent examiner Zachary Ramsden
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
ME19 4JQ

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

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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 2024

The Parochial Church Council present their report and financial statements for the year ended 31 December 2024.

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)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

Christ Church’s Parochial Church Council has the responsibility of co-operating with the incumbent 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 the Community

This statement remains extant. It has been developed during a “Vision” session in 2024 to consider our church ministries as being a beacon set on a hill. Those joining our community are invited to belong firstly, then to believe and subsequently to behave.

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.

o 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.

o Provision of pastoral care for people living in the Parish.

o 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 100 people volunteer in one capacity or another and the

1

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

PAROCHIAL CHURCH COUNCIL’S REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

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.

Achievements and performance

Church Attendance

All are welcome to attend our services. The electoral roll is updated annually and comprises 163 members, an decrease of 7 since last year. The breakdown is:

Male = 67, Female = 96;

Resident in parish = 74, Resident outside parish =89.

The average weekly attendance during October (when the annual count is done for the Diocese) was 99 adults aged 16 or over (2023: 117) and 13 children aged under 16 (2023: 21).

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

Baptisms: 1 infant / 1 child / 0 adult

Marriages: 0

Funerals: 4

In addition there were 5 thanksgiving services held at Christ Church in 2024.

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.

Review of the Year

Christ Church Orpington is devoted to Christ and dedicated to our local community, so our activities and ministries reflect this.

The large number and variety of ministries provided at and by Christ Church Orpington have continued to be delivered and enjoyed by various groups. These groups are from within and from outside of church community. This continuing delivery has been despite being a period of vacancy, caused by the retirement of Rev. Dr. Sharon Smith. In addition, our Youth Minister, Andi Smith, and our curate, Rev. Helen Musson, both moved away from the parish.

With this gap in leadership arising, many people at Christ Church have stepped up admirably to ensure continuity of our services to the church and local communities. Many ministries

2

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

PAROCHIAL CHURCH COUNCIL’S REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

are thriving. This is despite our church service numbers still not having recovered from the period of Covid restrictions.

For example, as a cost of living crisis continued to affect much of the country in 2024, financial difficulties within the parish continued to bite. Christ Church cooks free meals for distribution to the community. The Open Kitchen initiative involves the collection of leftover produce from supermarkets, restaurants and cafes. This is open three times a week to offer provisions to any in the local community who are in need. This has been taken up widely and includes at least one hundred families who regularly take advantage of it.

Our Community Club feeds and serves more than 90 senior members of our local community. This happens on Tuesdays on most weeks of the year.

Men’s Ministry has grown in numbers and impact. Our monthly meetings provide a basis for ongoing conversations and support of the men in our community.

Tea and Toys, Messy Church and our annual Holiday Club have all attracted large numbers of children and their grown ups.

Church services on Sundays have continued to offer fellowship, worship, prayer and teaching in a variety of formats in the three types of Sunday services. Leadership of services, worship and preaching has been shared across a team throughout 2024. Other ministries to support discipleship include an Alpha course and a Freedom in Christ series.

The less tangible, but important, qualities of unity, mutual respect and generosity are at a high level.

The full Parochial Church Council met approximately bi-monthly throughout the year. Topics discussed have ranged from the minor to the major in the running of our church. The PCC has nominated two representatives to work with the diocese and our patrons to recruit a new vicar.

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 £53,202 arose in the year (2023 - £10,325 deficit).

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 £140,000 and unrestricted funds in cash at bank were at or above this level throughout the year.

The Parochial Church Council has 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.

3

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

PAROCHIAL CHURCH COUNCIL’S REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

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 and volunteers subject to our Safer Recruitment Policy. 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 the DBS and Safer Recruitment Officer and Keith Miller is the Parish Safeguarding Officer.

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 (until July 2024) Rev’d Helen Musson (until July 2024) Bill Belsham Amanda Callaghan Derek Foxen Alan Goddard Andy Goddard Dave Humphries (Vice-Chair) Andy Howard Mel Ketchin Nick Marchant Keith Miller Don Munro Josphat Ndambuki Sara Onslow Pieter Van Rooyen Linda Skinner (until April 2024) Paul Skinner

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.

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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 2024

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, teams co-ordinate ministries in the following areas:

Youth Minister Children’s Ministers Pastoral Care Prayer Mission Discipleship Support Services

We have three people authorised by the diocese to share in the ministry of the church: two LLM’s and an Evangelist. Christ Church also employs two Children's Ministers as a job share to organise and supervise work among children. The role of Youth Minister to organise and run work amongst youth from 11 year olds upwards was in place for the first half of the year but is currently vacant with some duties being covered by one of the Children’s Ministers.

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

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

Dave Humphries

Mr Dave Humphries

Trustee

Dated: 17 March 2025

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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 2024

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.

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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 ECCLESIASTICAL PARISH OF CHRIST CHURCH, ORPINGTON

I report to the Parochial Church Council on my examination of the financial statements accounts of The Parochial Church Council of the Ecclesiastical Parish of Christ Church, Orpington (the Church) for the year ended 31 December 2024.

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 the Institute of Chartered Accountants in England & Wales.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives 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 accounts to be reached.

Signed : Zachary Ramsden

Name: Zachary Ramsden FCA

Chartered Accountant

63 Deakin Leas, Tonbridge, Kent TN9 2JT Date: 6[th] May 2025

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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 2024

Notes Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Income and endowments
from:
Donations and 3 233.433 28,365 261,798 200,666 28,109 228,775
legacies
Charitable activities 4 69,962 135 70,097 61,236 - 61,236
Investments 5 4,458 24 4,482 5,141 18 5,159
Other income 6 511 905 1416 1,009 550 1,559
__ __ __ __ __ __
Total income 308,364 29,429 337,793 268,052 28,677 296,729
__ __ __ __ __ __
Expenditure on:
Charitable activities 7 255,162 23,794 278,956 278,377 23,787 302,164
__ __ __ __ __ __
Total charitable expenditure 255,162 23,794 278,956 278,377 23,787 302,164
__ __ __ __ __ __
Net income/(expenditure)
before transfer 53,202 5,635 58,837 (10,325) 4,890 (5,435)
__ __ __ __ __ __
Transfers:
Gross transfers between
funds - in 2,956 - 2,956 - - -
Gross transfers between
funds - out (2,956) - (2,956) - - -
Net movement in funds 53,202 5,635 58,837 (10,325) 4,890 (5,435)
Fund balances at
1 January 2024 184,832 16,906 201,738 195,157 12,016 207,173
__ __ __ __ __ __
Fund balances at
31 December 2024 238,034 22,541 260,575 184,832 16,906 201,738
======= ======= ======= ======= ======= =======

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 2024

Notes 2024 2023
£ £ £ £
Fixed assets
Tangible assets 12 3,462 11,436
Current assets
Debtors 13 20,957 32,264
Cash at bank and in hand 272,180 178,709
__ __
293,137 210,973
Creditors: amounts falling
due within one year 14 (36,024) (20,671)
__ __
Net current assets 257,113 190,302
__ __
Total assets less current liabilities 260,575 201,738
======= =======
Income funds
Restricted funds 16 22,541 16,906
Unrestricted funds
Designated funds 17 31,877 17,804
General unrestricted funds 206,157 167,028
__ __
184,832
__ __
260,575 201,738
======= =======

The financial statements were approved by the Parochial Church Council on 17 March 2025

Dave Humphries

Derek Foxen

___ ___ Dave Humphries 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 2024

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 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.

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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 2024

Accounting policies (continued)

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 noticed 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.

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 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 asset less their residual values over their useful lives on the following bases:

Fixtures fitting 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.

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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 2024

Accounting policies (continued)

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.

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 the 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.

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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 2024

2 Critical accounting estimates and judgements

In the application of the Church’s accounting policies, the Parochial Church Council are required to make judgments, 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 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
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 196,819 8,141 204,960 169,245 8,155 177,400
Legacies receivable - - - 5,000 - 5,000
Grants receivable - - - - 1,130 1,130
Donated goods and 19,263 19,263
services - 17,824 17,824
Tax 36,614 961 37,575 26,421 1,000 27,421
recoverable
__ __ __ __ __ __
Total income 233,433 28,365 261,798 200,666 28,109 228,775
======= ======= ======= ======= ======= =======
Charitable activities
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Fees from weddings 651 - 651 701 - 701
and other services
Rental income 40,609 - 40,609 38,195 - 38,195
Other church 28,702 135 28,837 22,340 - 22,340
activities and events
__ __ __ __ __ __
Total income 69,962 135 70,097 61,236 - 61,236
======= ======= ======= ======= ======= =======

4 Charitable activities

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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 2024

5 Investments

nvestments
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Interest 4,458 24 4,482 5,141 18 5,159
======= ======= ======= ======= ======= =======

6 Other income

Other income
Unrestricted Restricted Total Unrestricted
Restricted		 Total
Funds Funds Funds
Funds
2024 2024 2024 2023
2023		 2023
£ £ £ £
£		 £
Other income 511 905 1,416 1,009
550		 1,559
======= ======= ======= =======
=======		 =======
Charitable activities
2024 2023
£ £
Staff costs 34,129 54,303
Depreciation and impairment 7,974 8,050
Parish share 78,000 81,322
Vicarage costs 3,260 2,940
Ministers’ expenses 1,965 3,451
Church building 11,073 20,678
Hall and grounds 29,216 32,690
Café costs 3,589 3,587
Children and youth ministry 1,369 1,549
Evangelism and training 2,791 512
Other ministry costs 3,909 4,148
Community club 15,765 13,004
__ __
193,040 226,234

7 Charitable activities

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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 2024

Grant funding of activities (see note 8) 45,154 33,457
Share of support costs (see note 9) 40,452 41,723
Share of governance costs (see note 9) 310 750
__ __
278,956 302,164
======= =======
Analysis by fund
Unrestricted funds 255,162 278,377
Restricted funds 23,794 23,787
__ __
278,956 302,164
======= =======
8 Grants payable
2024 2023
£ £
Grants to institutions:
CPAS 1,250 350
London City Mission 1,250 727
Compassion Int 1,102 336
Tear Fund 1,696 450
Spinnaker Trust 1,250 1,000
Release International 800 400
Missionary Aviation Fellowship 1,540 734
Rochester Diocese for Kondoa Churches, Tanzania - 1,125
Urban Saints 300 300
Good News UK 500 -
The Bible Society 1,000 685
Latvia Bible College 3,000 -

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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 2024

Barnabus Fund 1,000 500
The International 905 771
First Hope Association Turkey - 1,120
Christians Against Poverty Bromley 635 475
Street Pastors Bromley 300 250
Churches Together in Orpington 250 250
Other 45 120
__ __
16,823 9,593
Grants to individuals 28,331 23,864
__ __
45,154 33,457
======= =======
Support costs
Support Governance Total Support
Governanc		 Total
costs costs costs
eCosts
2024 2024 2024 2023
2023		 2023
£ £ £ £
£		 £
Staff costs 37,677 - 37,677 40,207
-		 40,207
Administrative
expenses 2,775 - 2,775 1,517
-		 1,517
Accountancy - 310 310 -
750		 750
__ __ __ __
__		 __
Total 40,452 310 40,762 41,724
750		 42,474
recoverable
======= ======= ======= =======
=======		 =======
Analysed between
charitable activities 40,452 310 40,762 41,724
750		 42,474
======= ======= ======= =======
=======		 =======

9 Support costs

Governance costs include fees payable to the independent examiner of £700 (2023: £750) for independent examination fees and £nil (2023: £nil) for other services.

10 Parochial Church Council

16

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

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

Two of the Parochial Church Council had parsonage, travel, communications and other costs paid totalling £3,662 (2023: £5,771) from the Church during the year prior to their departure.

11 Employees

Number of employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Ministerial 3.6 3
Operational 1 1
Support 5 5
__ __
9.6 9
======= =======
Employment costs 2024 2023
£ £
Wages and salaries 70,214 89,799
Other pension costs 1,592 2,314
__ __
71,806 92,113
======= =======

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 2024

12 Tangible fixed assets

12 Tangible fixed assets
Fixtures, fittings and
equipment
2024 2023
£ £
Cost
At 1 January 2024 69,009 65,444
Additions - 5,133
Disposals - (1,568)
__ __
At 31 December 2024 69,009 69,009
__ __
Depreciation and impairment
At 1 January 2024 57,573 50,220
Depreciation charged during the year 7,974 8,050
Eliminated on disposals - (697)
__ __
At 31 December 2024 65,547 57,573
__ __
Carrying amount
At 31 December 2024 3,462 11,436
======= =======
At 31 December 2023 11,436 15,224
======= =======
13 Debtors
2024 2023
£ £

18

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Amounts falling due within one year:
Other debtors 20,957 32,264
======= =======
14 Creditors: amounts falling due within one year
Notes 2024 2023
£ £
Deferred income 2,757 2,080
15
Other creditors 3,831 2,507
Accruals 29,436 16,084
__ __
36,024 20,671
======= =======

19

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

15 Deferred income

eferred income
2024 2023
£ £
Other deferred income 2,757 2,080
======= =======
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities 2,757 2,080
======= =======
Movements in the year:
Deferred income at 1 January 2024 2,080 1,251
Resources deferred in the year 677 829
__ __
Deferred income at 31 December 2024 2,757 2,080
======= =======

16 Restricted funds

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

Movement in funds 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
2023 2024 December
2024
£ £ £ £ £ £ £
Missionary
specific
fund 12,016 28,677 (23,787) 16,906 29,429 (23,794) 22,541
======= ======= ======= ======= ======= ======= =======

17 Designated funds

Movement in funds 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
2023 2024

20

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

December
2024
£ £ £ £ £ £ £
Church and
hall repair
fund 17,804 - - 17,804 - - 17,804
======= ======= ======= ======= ======= ======= =======

21

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

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

18 Analysis of net assets between funds

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Fund balances
represented by:
Tangible assets 3,462 - 3,462 11,436 - 11,436
Current assets/
(liabilities) 234,572 22,541 257,113 173,002 17,300 190,302
__ __ __ __ __ __
238,034 22,541 260,575 184,438 17,300 201,738
======= ======= ======= ======= ======= =======

19 Related party transactions

No remuneration was paid to key management personnel (2023: £nil). The vicar, Rev’d Dr Sharon Smith, was 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 £9,481 remuneration for his role as youth minister until the end of July 2024 (2023: £21,671), pension contributions of £364 (2023: £867) and life assurance £63 (2023: £108). He was also reimbursed costs of £11(2022: £403).

During the year donations of £62,781(2023: £31,522) were received from members of the Parochial Church Council and related parties.

22