## 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 2021 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's, Northumberfand Heath I report on the accounts of the PCC for the year ended 31st December 2021. Responsibilities and basis of Report As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordan￿ with the requirements of the Charities Act 2011 fthe Acr}. I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Act and in carying out my examination I have followed all the applicable Directions gNen by the Charity Commi&sion under section 145(5)(b) of the Act. The prO￿dureS undertaken do not provide all the eviden￿ that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's statement I have cornpleted rny examination. I confinn that no material matters have corne to my attention in connection w¢th the examination giving nie cause to believe that in any material respect: (1) accounting recz)rds were not kept in res￿1 of the PCC as required by section 130 of the Act, or {2) the accounts do not accord with those records. I have no con￿M$ (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 Unde￿ndIng of the accounts to be reached. Keith Varney, 20 Douglas Road, Lenham, Maidstone, ME17 2QP ## **The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH For the YEAR ENDED 31st DECEMBER 2021** 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:_|Peter Green||Standing Committee member| |_Reader:_|Lauraine Wells||Standing Committee member| |_Erith Deanery Synod:_|Peter Green||| ||Brenda Reid||| |_Elected Members_|Alex Martin||Standing Committee member| ||Carol O’Connor||| ||Charles Brooke||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. Roview of the year This year, Covid19 again a rrrdior effect ￿ church servw. Beiween 3rd January and 21st March, no church Servic￿ V•Ere held in the church. The 9am Service resumed on 21st March but the 10.30am Se￿1￿ did rK)t resume until 251h July. This year, we used MOr￿Y from (Mjr Mission Fund to continue to supwrt Sue Bray, Beryl Baker, Tear Fund and CRIBS. We continued to o)rrThit £70 per mcrfth to the running of a CAP debt counselling unit in Thamesnwd. When constdering the budget for 21r22 Ihe PCC decided that could not afford to meet the dIC￿e'S indicative offer and that we wixjid keep our Parish Pledge at £48.000 in 2022. Financial Review Our total r￿ipts £160.443 I￿l￿ed Pre-SchcKJl income of ￿,345, with total expendthre £185.257 ir￿lUded Pre-school expen(fthre £85,256. In a(kltiion. PTe-Schwl transferr￿1 £22.113 to the church to rent the hall. Overall, there vras a loss for the year of £24,814. Ht)wever. without the Pre-S(*od contritMAv)n. the church male a loss of £13.789. We are partiryjlarfy grateful to those who do give regularty. ￿ a committed way, through the Gfft Aid scheme, but we do need to contsnue to In￿eaSe our regular income. The total in¢cAne from nan*d church FrEmbers {includiTrJ standi[￿ Orders) Yras £45.OC6. Of this. £6.036 was gNen by people who were PCC meM￿rS their SFouses during 2021. $0 14Yo of giving by named church attendees (and 13% of tota giving) one from PCC members Ivtho are I￿￿teeS of the church) or their SFM)uses. Related Party Transactions One member of the PCC has been p* travel expenses" the total so [￿d vras £427.$9. Reserves policy The PCC'S adopted Folw is to have reser¥es Suff￿￿{ for six mnths, payments of Un￿trIcted ￿r￿s, for ordinary church expenditure {excluding the Pre-school Group). This target was MISS￿1, the reserves standing at £19.609, against the PCC policy of £53,852. Fund balan￿ are invested with the R￿hester DicKese Board of Finan￿ and the National Savings Ban A PCC meeting on 10th Apnl 2022 Consider￿ the church's abdity to continue as a going cor￿M. Although the PCC Con￿Med atout the continuing deficit budget for the chur¢h, they agr￿ that the church was voble for 2022. Approved by the PCC on 1014r22 and signed on tis behalf by Rev. Clive Beaztey-Long Chatnnan **----- 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 01/01/2021 31/12/2021
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
Planned Giving 45,006 - - 45,006 48,893
Tax Recovered 6,711 - - 6,711 11,936
Sunday Collections 2,476 2,476 3,997
Missionary Giving - 856 - 856 438
Donations 550 - - 550 5,418
-
Legacies - - - -
Hall Rents 4,738 - - 4,738 4,752
Fees 1,560 1,560 1,090
-
Outreach - 18
Interest 111 111 276
Spring Harvest 1,262 1,262 2,028
Flower Fund 20 - 20 -
Sundries 10 - - 10 98
-
Spring Harvest refund - - 5,179
Refund from Cornerstone 694 - 694 -
Expenses Overpayment
returned 127 - 127 130
Donation to Food Bank - 100 100 200
Preschool Bexley Grant - 84,076 84,076 160,261
Preschool Bexley other
income - - - -
Preschool Income from
Parents - 8,788 8,788 4,866
Preschool Misc - 3,358 3,358 216
Sub total (Gross
62,003 -
income for AR) 98,440 160,443 249,796
**----- End of picture text -----**
**----- Start of picture text -----**
A2 Asset and
investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 62,003 98,440 - 160,443 249,796
A3 Payments
Missionary Giving 6,256 1,118 - 7,374 8,821
-
Food Bank 87 - 87 454
Parish Pledge 48,000 - - 48,000 57,120
Wages and honoraria 14,773 - - 14,773 13,539
Visiting Ministers 237 - - 237 143
Clergy & Staff
Expenses 1,591 - - 1,591 1,613
Staff Training 665 - - 665 275
Vicarage Expenses inc
Council Tax 3,095 - - 3,095 2,673
Spy Alarms Ltd 438 438 377
Sundries including
books and CDs 12 12 144
Outreach 211 211 633
Publicity (including
leaflets) 211 211 76
Funerals/Weddings 624 624 748
Insurance 4,267 4,267 4,463
Gas/Electricity 6,573 6,573 7,310
Church Water Rates 379 379 381
Church and Hall
Maintenance 3,759 3,759 3,019
Rubbish collections 553 553 410
Church Services 363 363 942
Church Office
Expenses 1,265 1,265 1,078
Church Photocopier 1,358 1,358 1,621
Petty Cash 150 150 400
-
- -
Vicar's Discretionary
**----- End of picture text -----**
|Flower Fund
27
Spring Harvest
-
Coopers Safety
-
Erith Deanery Annual
Subscription
60
Christchurch Erith
Christmas Tree
45
Church website
295
Church Organ/Music
829
Church Grounds
420
Church and Hall
Cleaning
793
Hall Lettings inc.
deposit refunds
100
Children's Church
68
Fund raising expenses -
Spring Harvest Refund -
Expenses
overpayment
-
Other Parish Costs
-
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
-
Preschool Misc
-
**_Sub total_**
**97,417**
**A4 Asset and**
**investment**
**purchases, (see**
**table)**|Flower Fund
27
Spring Harvest
-
Coopers Safety
-
Erith Deanery Annual
Subscription
60
Christchurch Erith
Christmas Tree
45
Church website
295
Church Organ/Music
829
Church Grounds
420
Church and Hall
Cleaning
793
Hall Lettings inc.
deposit refunds
100
Children's Church
68
Fund raising expenses -
Spring Harvest Refund -
Expenses
overpayment
-
Other Parish Costs
-
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
-
Preschool Misc
-
**_Sub total_**
**97,417**
**A4 Asset and**
**investment**
**purchases, (see**
**table)**|
-||**27**|
-| |---|---|---|---|---|---| |||-||**-**|5,179| |||||**-**|-| |||||**60**|
-| |||||**45**|
40| |||||**295**|268| |||||**829**|566| |||||**420**|35| |||||**793**|187| |||||**100**|250| |||||**68**|
-| |||||**-**|-| |||1,499||**1,499**|
5,098| |||||**-**|127| |||||**-**|30| |||||**-**|-| ||
-
-
-
-
-
-

-
-
-
-
-|63,163||**63,163**|
74,731
-

11,532

3,760
360
1,833
-
400
-
242

8,294| |||**-**||**-**|| |||11,446
2,125
-
121
-
-
-
245
8,036||**11,446**|| |||||**2,125**|| |||||**-**|| |||||**121**|| |||||**-**|| |||||**-**|| |||||**-**|| |||||**245**|| |||||**8,036**|| |||
**87,840**
**-**||**185,257**|
**219,172**| ||
**97,417**||||| ||||||| |**A4 Asset and**
**investment**
**purchases, (see**
**table)**|||||| **-** _**Sub total**_ **-** ~~—~~ _**Total payments**_ ~~————~~ **97,417 87,840 - 185,257 219,172** _**Net of receipts/(paymen ts)**_ **- 35,414 10,600 - - 24,814 30,624 A5 Transfers between funds - - - - -** - **Preschool Rent** 22,113 22,113 **A6 Cash funds last year end 68,669 94,782 - 163,451 132,828** _**Cash funds this year end**_ **55,368 83,269 - 138,637 163,452 Section B Statement of assets and liabilities at the end of the period** ~~sere~~ **Unrestricted Restricted Endowmen funds funds t funds Categories Details to nearest £ to nearest £ to nearest £ B1 Cash funds** NatWest Bank Account **1,494 1,276 -** Transfer Deposit DBF **14,807 - -** Church Repair Fund DBF **38,994** Hall Repair Fund DBF **73 - -** Preschool Bank Account **81,993** _**Total cash funds**_ **55,368 83,269 -** ~~—_——~~ (agree balances with receipts and payments account(s)) OK OK OK |||**Unrestricted**||**Restricted**||**Endowmen**| |---|---|---|---|---|---|---| |||**funds**||**funds**||**t funds**| ||**Details**|**to nearest £**||**to nearest £**||**to nearest £**| |**B2 Other**
**monetary assets**|NS&I account|**5,000 -**
**- -**|**5,000 -**
**- -**|**5,000 -**
**- -**||**-**
**-**| |||**- -**|**- -**|**- -**||| |||||||**-**| Fund to *l)ich Details Cost {oplional) Current value {optionall B3 Investment assets Cost (oplional) Current value {optionall Details B4 Assets retained for the chan.tys own use Fund ta ¥thlch Iwbility relates Details (optionall (optional) B5 Liabilities S￿ned by one ortwo trustees ￿ behalf Lrfall the trustees Signature Ptint Name Date of approval o HAfAL£S 6kgGo2ft 161*- 21 c.13 **The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH BASIS of FINANCIAL STATEMENTS for the year ended 31 December 2021** ## **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. ## **The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH DESCRIPTIVE NOTES to the FINANCIAL STATEMENTS for the year ended 31 December 2021** ## **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. - 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 2021** 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 2021** - 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.