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2020-12-31-accounts

The Parochial Church of the Ecclesiastical Parish of St Paul’s, NORTHUMBERLAND HEATH

Annual report And Financial statements for the year ended: 31[st] December 2020

Incumbent: Rev’d Clive Beazley-Long The Vicarage, 44a Colyers Lane, Northumberland Heath Erith Kent, DA8 3NP

Registered Charity No. 1127583

Independent Examinerfs Report to the PCC of St Paul 4 Northumberland Heath I report on the aCC￿nts of the PCC fLY the year 31st December 2020. Responsibilities and basis of Rewt As the charity trustees of the PCC you are resFMnible fcr the preparaiion of the accounts in acc(Kdance with the requirem￿ of the Chartbes Act 2011 ("the Act"). I report In respect of my examinati￿ cl the PCC'S accounts carried out under secti 145 of the 2011 Acl a￿1 in carying Ixrt my exaMinat￿)n I have followed all the applicable Directions given by the Charity c1mmissi￿ under Secti(￿ 145(51(b) of the Act. The ocedures undertaken do not provide all the evidence that would be required in an audit. and consequenty I do express an audit oprnion cm the view gwen by the accounts Independent Examiner* statement I have completed my examinaiion. I confimi that no material matters have come to my attention in conneclion with the examination aivin.q me cause to believe that in any material respect (1) acc￿nting rec(￿dS were nol kryt in respect of the PCC as required ty tion 130 of the Act.. or (2) the aCc￿nts do not accord wilh thc6e reccrds. I have no concems have come across no other matters in connection with the examination) to which attenlion should be drawn in rerxyt in Lwder to enable a prq)er understsnding of the ¥CCMJnts to be reach￿￿. zfj(eith Vamey. 20 DOl￿laS Road, Lennam, Maidstone. ME172QP

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH For the YEAR ENDED 31st DECEMBER 2020

Annual Report

Administrative information

St. Paul's Church is situated in Mill Road, Northumberland Heath, Kent DA8 1HN, where all correspondence should be addressed. It is part of the Diocese of Rochester within the Church of England.

The Parochial Church Council (PCC) has been accepted as a charity with the Central Register of Charities. Registered No: 1127583

PCC members are either ex officio or normally elected for a three year term, staggered so that a third come up for re-election at the Annual Parochial Church Meeting (APCM), in accordance with the Church Representation Rules.

All members of the congregation are invited to join the Electoral Roll and to stand for election to the PCC.

PCC members during the financial year and until the date this report was approved are: Incumbent: The Rev'd Clive Beazley-Long Chairman Also to Standing Committee Ex-Officio Members Church Warden: Colin Smith until October 2020 Standing Committee member Church Warden: Peter Green from October 2020 Standing Committee member Reader: Lauraine Wells Standing Committee member Erith Deanery Synod: Peter Green Brenda Reid Elected Members Bob Lindridge Standing Committee member Jonathan Rose until October 2020 Treasurer: Charles Brooke until October 2020 Standing Committee member PCC Minutes Secretary Christine Minns (who is not a PCC member)

Objectives and Activities

St. Paul's PCC has the responsibility of co-operating with the incumbent, the Revd Clive Beazley-Long, in promoting in the ecclesiastical parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the church quinquennial inspected in 2019 and linked church hall quinquennial inspected in 2016 at St Paul's, Mill Road, Northumberland Heath.

When planning our activities for the advancement of religion, in particular, we try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer; learning about the gospel; developing their knowledge and trust in Jesus Provision of pastoral care for people living in the parish Missionary and outreach work

We believe these activities are consistent with the Charity Commission guidance on public benefit.

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

Achievements and Performance Church attendance The Electoral roll was revysed in 2019 and las expected) went do￿. The 2020 APCM Electoral rdl total was 76:_ of this number. 43 SNe viithin the paish and 33 live outside the parish. Review of the year This year, CovK119 had a major effeci on church services. Be￿￿en 22nd March and 5th July, no church Servi￿ were held. Betsveen 5th Juty and the end of the year. the 10.30am service did not take place. This year, we used money from our Misston Fund to continue to support Sue Bray, Beryl Baker, Tear Fund and CRIBS. We wntinued to (x)mmit £60 per month lo the running of a CAP debt ccmjrtselling unit in Thamesmead. When considering the budget for 2021 the PCC decided thal we could not afford to meet the diocese's indicative offer and Ihat we woukl decrease our Parish Pledge to £48.000 in 2021. Financial Review Otjr totrl receipts £249.796 included Pre-school income of £165,343, total expenditure £219,172 induded Pre-school exKEndrture £101,152. In addition, Prethschool transferr8J £22,113 to the church to rent the hall. Overall, there was a Sufplus for the year of £30.624. However, wilhout the Pr&School contribution, the church m&le a loss of £11,454. We are parb"culaTly gratefijl to those vtho do grve regularly. in a committed way, through the Gtft Ard scheme. but we do need to continue to IT￿se our regular income. The curate's house in the parish continues to be let temporarily.. bu( as li ts owned by the diocese {vA)ich receives the rent inwme) it is not shown in these accounis and we no longer maintain a repair fund. The tr)tal income from named church members {including Standing Orders) was £48,893. Of this, £9,576 was gtven by peop￿ who were PCC members and their spouses during 2020, $0 200A of giving by named church attendees (and 18% of total giving) came from PCC members (who are trustees of the church) or their sp)uses. Related Party TRnsactions One member of the PCC has been paid travel expenses: the total $0 was £1.217.14. One member of the PCC was given an honorarium of £1.200 during 2020. Reserves policy The PCC'S adopted policy is to have reserves suffiu.ent for six monlhs, payments of unrestricted funds, for ordinary church expenditure {excluding the Pre-school Group}. This target was missed, the reserves standing at £33.100. against the PCC policy of £53.617. Fund balan￿ are invested vAth the Rcthester DKxEse Board of Finan￿ and the Nattonal Savings Bank. The PCC on 24th Febnjary 2020 considered the church's abilty to continue as a going concem. Although the PCC was concemed about the continuing deficit budget for the church, they agreed that the church was v¢able for 2020. The church reserves are sufficient to cover church expenses for 3 months and giving by the congregation shows no sign of dedining sharply. Approved by the PCC on 1914r21 and signed cffi its behalf by Rev. CINe Beazley-Long Chaimian

----- Start of picture text -----
Charity Name No (if any)
The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of
ST PAUL'S, NORTHUMBERLAND HEATH 1127583
Recei ts and a ments accounts
p p y
For the period Period start date Period end date
To
from 01/01/2020 31/12/2020
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest to the nearest £ to the nearest £ [to the nearest £] [to the nearest ]
£ £
A1 Receipts
48,893
Planned Giving - - 48,893 45,394
11,936
Tax Recovered - - 11,936 13,017
Sunday Collections 3,997 3,997 10,340
Missionary Giving - 438 - 438 683
Donations 5,418 - - 5,418 1,458
-
Legacies - - - -
Hall Rents 4,752 - - 4,752 13,586
Fees 1,090 1,090 1,354
Outreach 18 18 125
Interest 276 276 315
Spring Harvest 2,028 2,028 6,804
Returned Loan from
-
Preschool - - - 689
Flower Fund - - - 25
Sundries 98 - - 98 172
Spring Harvest refund - 5,179 5,179
Expenses Overpayment
returned 130 [#] - 130
Preschool Christmas
-
Flyers - 28
Jonathan Veiera concert [ -] - - 969
-
Donation to Food Bank 200 200 -
Preschool Bexley Grant - 160,261 160,261 136,983
Preschool Bexley other
income - - - 1,000
Preschool Income from
Parents - 4,866 4,866 11,605
216
Preschool Misc - 216 481
----- End of picture text -----

Sub total(Gross
income for AR)		 76,608 76,608 173,188 173,188 - 249,796 249,796 245,028 245,028
A2 Asset and
investment sales,
(see table).
-
-
-
-
-
-
-
-
-
Sub total
-
-
-
-
-
Total receipts
76,608
173,188
-
249,796
245,028
~~S=====~~
A3 Payments
Missionary Giving 8,446 8,446 375 - 8,821 821 821
7,440		 440
Food Bank 319 319 135 - 454 739
Parish Pledge 57,120 57,120 - - 57,120 120 120
55,968		 55,968
Wages and honoraria 13,539 13,539 - - 13,539 539 539
14,744		 14,744
Visiting Ministers 143 143 - - 143 391
Clergy & Staff
Expenses 1,613 1,613 - - 1,613 613 613
2,305		 305
Staff Training 275 - - 275 287
Vicarage Expenses inc Vicarage Expenses inc
Council Tax 2,673 2,673 - - 2,673 673 673
2,458		 458
Spy Alarms Ltd 377 377 377 301
Sundries including
books and CDs 144 144 144 224
Outreach 633 633 1,070 1,070
Publicity (including
leaflets) 76 76 76 345
Funerals/Weddings 748 748 748 748 -
Insurance 4,463 4,463 463 463
4,382		 4,382
Gas/Electricity 7,310 7,310 310 310
9,045		 9,045
Church Water Rates 381 381 381 497
Church and Hall
Maintenance 3,019 3,019 3,019 019 019
7,984		 984
Rubbish collections 410 410 397
Church Services 942 942 942 1,469
Church Office
Expenses 1,078 1,078 1,078 078 078
1,418		 418
Church Photocopier 1,621 1,621 621 621
1,532		 1,532
Petty Cash
400
Vicar's Discretionary
-
Flower Fund
-
Spring Harvest
-
Coopers Safety
-
Erith Deanery Annual
Subscription
-
Christchurch Erith
Christmas Tree
40
Church website
268
Church Organ/Music
566
Church Grounds
35
Church and Hall
Cleaning
187
Hall Lettings inc.
deposit refunds
250
Children's Church
-
Jonathan Veira
concert
-
Fund raising expenses -
Loan to Preschool
(curtains)
-
Loan to Preschool
(wages)
-
Spring Harvest Refund -
Expenses
overpayment
127
Other Parish Costs
30
Preschool Telephone
-
Preschool Wages (less
church)
-
Preschool Wages
Casual Staff
-
Preschool PAYE
-
Preschool Nest
Pensions
-
Preschool Petty Cash
-
Preschool
Toys/Equipment
-
Preschool Photocopier
use
-
Preschool Training
-
Preschool Insurance
-
Preschool Sage
-		 400 1,200
- 135
#
-		 - 25
5,179 5,179
5,198
- 360
- 30
40
40
268 190
566 546
35
-
187 528
250 100
- 69
- 1,157
- 144
- 143
- 546
5,098 5,098
127 130
30
-
- -

75,624
-

7,739

2,569
-

470
-
418
374
230
74,731 74,731
- -
11,532
3,760
360
1,833
-
400
-
242		 11,532
3,760
360
1,833
-
400
-
242

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|||||||| |---|---|---|---|---|---|---| |Preschool Misc|-|8,294|8,294|3,532| |Sub total| |-| |107,233|111,939|219,172|214,493| |A4 Asset and| |investment| |purchases, (see| |table)| |-|-|-|-| |-|-|-|-| |Sub total| |-|-|-|-|-| |Saree:|Total payments|107,233|111,939|-|219,172|214,493| |Net of| |receipts/(paymen| |ts)|- 30,625|61,249|-|30,624|30,535| |A5 Transfers| |between funds|-|- -|-|-| |-| |Preschool Rent| |22,113|22,113|-| |A6 Cash funds last| |year end|77,182|55,646 -|132,828|102,292| |Cash funds this| |year end|68,670|94,782|-|163,452|132,827| |Section B Statement of assets and liabilities at the| |end of the period|=e| |Unrestricted|Restricted|Endowmen| |funds|funds|t funds| |Categories|Details| |to nearest £|to nearest £|to nearest £| |B1 Cash funds|NatWest Bank Account| |6,906| |1,764 -| |Transfer Deposit DBF| |22,765 -| |-| |Church Repair Fund DBF| |38,926| |Hall Repair Fund DBF| |73 -| |-| |Preschool Bank Account| |- 93,018| |Total cash funds|68,670|94,782|-| |—_——| |(agree balances with receipts and| |payments account(s))|OK|OK|OK|

----- End of picture text -----

Unrestricted funds Restricted Endowmen funds t funds Details NS&I ac4))unt to nearest £ to nearest£ to nearest £ B2 Other monetary assets Fund to Ythich asset belongs Current value (optional) Details Cost {opti¢nall B3 Investment assets Fund to which C05t loptionall Current value {optionall Details B4 Assets retsined for the charity's own use Fund lo which Ilability relates Amount due loptionall When dut loptionall Details B5 Liabilities Signed by one or hvo trustees on behaEf of all the trustees Signature Print Name Date of approval CLI LJ£ £ 1914121 tE 1914121 The rths befv)w form part ofthi8 account

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH BASIS of FINANCIAL STATEMENTS for the year ended 31 December 2020

1. ACCOUNTING POLICIES

The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS 102.

The financial statements have been prepared under the historical cost convention except for investment assets which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

The “Receipts and Payments" method of accounting was used.

Fund Accounting

Endowment funds are funds, the capital of which must be retained either permanently or at the PCC's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.

Restricted Funds comprise ( a ) income from endowments which is to be expended only on the restricted purposes intended by the donor, and (b) revenue donations or grants for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.

Unrestricted Funds are income funds which are to be spent on the PCC's general purposes.

Designated Funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested are fixed assets for the PCC's own use are abated in line with those assets' annual depreciation charges. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.

Incoming resources

Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when they are received. Grants and legacies are accounted for when they are received. Dividends are accounted for when they are received, interest as and when accrued by the payer. All incoming resources are accounted for gross.

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when it is paid. All other expenditure is generally recognised when it is paid and is accounted for gross. Cheques are generally recognised when the bank records the expenditure.

Fixed assets

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church's inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Subsequently no individual item has cost more than £1,000 so all such expenditure has been written off when incurred.

Equipment used within the church premises is depreciated on a straight-line basis over four years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

The Church, Hall, Vicarage and Curate's house are owned by the Diocese and are not recognised as a PCC asset.

Description of Restricted Funds

Food Bank Fund

First created in 2012, with £3,000 from St Paul's Church Missionary Fund. Working with other churches in the area, receiving donations of food and money to enable it to operate with a London Borough of Bexley funded agency, until they lost their borough funding. This has now been replaced by working on a monthly basis with Bexley Women's Aid. More recently we are using vouchers signed by the preschool manager and deputy manager, for bags of food then given to preschool mums in need.

Missionary Fund

The restricted Missionary Fund receives its money from occasional Cheese and Wine parties and from individual gifts from church members. Most missionary giving is from the designated but unrestricted Missionary Fund.

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH DESCRIPTIVE NOTES to the FINANCIAL STATEMENTS for the year ended 31 December 2020

Money that is given regularly through a standing order or payroll giving.

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH DESCRIPTIVE NOTES to the FINANCIAL STATEMENTS for the year ended 31 December 2020 Note # 3. RESOURCES EXPENDED

21 Church Activities - Church Expenses
Mission and Evangelism: cost of outreach, courses, excluding staff salaries.
Outreach
Expenses for Starship Crew and special events
Church Activities - Church Running Expenses - Insurance
We insure with Ecclesiastical Insurance Office and we have two policies, one an Engineering
policy for the Boiler Room covering the Gas Burner, Central Heating Controls and Organ Blower
in the Vicar's Vestry. The other is our main Parishguard policy covering the church, hall and.
Employers' Liability Insurance
22 Church Activities - Church Running Expenses
Church Cleaning
This is cleaning materials for the church
Church Maintenance
Includes testing the church fire extinguishers by PLP Fire & Security and Finnfire
also Coopers Fire Safety checks. Keys cut and electrical
appliance tests.
Church Services
Includes communion wine, candles, palm crosses, resource books, AV system, and Sunday
refreshments.
Church Office Equipment
Office Ricoh photocopier on a 5 year lease from 1st July 2019.
23 Church Office Expenses
Includes stationery, office telephone with BT.
Church Grounds
Organ/Music Fund
Includes tuning organ and Music Group expenses, also annual CCLI Music licence.
Other Church Running Expenses
Includes Vicar's discretionary items, donation to leaving church wardens and PA
accounts examination gift.
24 Church Activities - Church Running Expenses
Church and Hall Light/Heating
Opus Energy supplies the gas and electricity on a 4 year contract from 19th October 2018

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH

DESCRIPTIVE NOTES to the FINANCIAL STATEMENTS for the year ended 31 December 2020