## 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 aCCnts 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 a1 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) accnting rec(dS were nol kryt in respect of the PCC as required ty
tion 130 of the Act.. or
(2) the aCcnts 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 DOllaS 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. Been 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 ITse 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**||
**----- Start of picture text -----**
||||||||
|---|---|---|---|---|---|---|
|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**
- Note # **2. INCOMING RESOURCES** 01 Planned giving
Money that is given regularly through a standing order or payroll giving.
- 02 Voluntary income - Collections at services
- 03 Voluntary income - All other giving/voluntary
- Other ad-hoc donations from individuals.
- 04 Ad Hoc collections for specific needs plus mission fund raising events. 05 Voluntary income - Gift Aid recovered The amount of tax recovered from HMRC on all money given to the PCC under Gift Aid.
- 06 Voluntary income - Legacies received The capital amount of a legacy, together with interest from the probate process, should be recorded in the year it appears in the accounts.
- 07 Voluntary income - Income from Grants External grants received from trusts and other funding bodies for the PCC's general fund or for restricted purpose. This does not include transfers within a benefice.
- 08 Activities for generating funds - Fund Raising We have been persuaded to give into our local community and not seek to ask the support to fund raise, except for the large local bakery supplying us with their products free for our various activities, including the Food Bank for a modest raising of funds
- 09 Investment income - Dividends and interest including tax recoverable interests Includes interest from National Savings Bond £5,000, Rochester accounts DLFD N0301B Church Repair Fund, DLFD N0301A Deposit Account Fund, CRFS N0301A Hall Repair Fund.
- 10 Church Activities - Fees for Weddings & Funerals PCC Fees for weddings, funerals etc.
- 11 Church Activities - Hall Lettings 12 Other incoming resources including Insurance claims
## **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**
- 17 Costs of generating income- Fund-raising activities
- 18 Church Activities - Mission Giving and Donations
- Church Activities - Mission Giving - Overseas
- Beryl Baker Missionary Paraguay, Sue Bray Missionary Lille
- Church Activities - Mission Giving - Home
- CRIBS - Bexley Schools, TLG Early Intervention and CAP Erith & Thamesmead Debt project.
- 19 Church Activities - Salaries, wages and honoraria
- All payments to assistant staff, youth worker, verger, administrator, sexton, organist and choir. Include NI/Pension costs where applicable.
- Includes Church Office Wages and Hall cleaner.
- 20 Church Activities - Clergy and staff expenses
- Working expenses of the incumbent e.g. Telephone, postage, stationery, travel costs (car and/or public transport), repair costs, water rates, council tax and redecoration)
- Includes Vicar's Expenses, Vicarage Expenses, Jun Church/Readers/PA/Exps., Training.
- 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
|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**
- 25 Church Activities - Hall Running Expenses
- Hall Cleaning
- We had a cleaner working 10 hours a week for 39 weeks during Pre-School term time and
- 2 hours per week for 13 weeks during Pre-School holiday, but this was shown in the accounts under note 19. Includes window cleaning and materials for cleaning.
- Hall Maintenance
- Includes office security, toilet plumbing, testing the hall fire extinguishers by PLP Fire & Security, and Finnfire, also Coopers Fire Safety
- Window repairs, plumbing, lighting repairs.
- Water Rates
- 26 Pre-School Group
- Pre-School has its own treasurer and during the year is self accounting, with only at year end
- their summary of expenditure shown within the PCC accounts.
- 27 Governance Costs
- 28 Church Activities - Church Repairs & Maintenance
- Church Repair Fund
- We have a provision which we hold in a CRF account with Rochester paying a total of £5,500, Based on the 2019 quinquennial report.