## 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 2022
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, Northumberland Heath
I report on the accounts of the PCC for the year ended 31st December 2022.
Responsibilities and basis of Report
As the charity Iwstees of the PCC you are responsible for the preparation of the
accounts in accordan with the requiTements of the Charities Act 2011 (Ihe Acr).
I report in respect of my examination of the PCC'S accounts carrIj out under section
145 of the 2011 Act and in carying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 145(5)(b) of the Act. I p..~.
procedures undertaken do not provKle all the evxjence that would be required in an
audit. and conseouentlv I do nol express an audit opinion on the view given by the
accounts.
Independent Examinerfs statement
I have completed my examinatton. I confirm that no material matters have come to my
attention in connection with the examination giving me cause to believe that in any
matertal respect:
(1) accounting records were not kept in respect of the PCC as required by
seclion 130 of the ACL or
12) the accounts do not accord with those records.
I have no cOnmS (and have come across no other matters in connection with the
examination) to whtch attenlion shoukl be dra in this report in order to enable a proper
undetslanding of the accounts to be reached.
£3
eith Vamey,
20 Doualas RoaLI
Lenham.
Maidstone,
ME17 2QP
## **The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH For the YEAR ENDED 31st DECEMBER 2022**
## 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 Wardens:_ Vacancies _Reader:_ Lauraine Wells Standing Committee member _Erith Deanery Synod:_ Peter Green Brenda Reid _Elected Members_ Alex Martin Robert Lindridge Standing Committee member Charles Brooke Standing Committee member Christine Rogers Elaine Fermer Alan Brockwell
_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.
Review of the year
Church seTvices V4Ere b* to n(xmal this year. with all services On( more iaking pla
foliowtng Covid kxkdowns of 2020 aThJ 21r21. Hry*Ever. scm peopk who used to be
regulat attefthes have not tebjmed to thurth folkMThJ the kd0.
This year. we used money from our Mission Fund to continue to supprt Sue Bray, Beryl
Baker Tear Fund and CRIBS. The CAP debt counsdling seTv1 in TharnesTr has been
closed do. g) our suppJt for them Tr) rwuired.
When cOneng the budget for 223 the PCC thatE wukl Tr)t afft)rd to meet the
diocese's indicative offer and th* we woukj r&Ju¢e our Parish Pledge to £12,IJJO in 2023.
This means thatwe are no ker o)verirB the cost of irnbers wages.
Financial Review
Our total ripts £210,415 inthded PIK income of £99,878. wth totsl expen(fjtbJre
£218 041 induded Prescho)l expendibjre £98.671. The church made a b)ss of £8.543 and
Preschwl had a small gain of £300. We are partwxJlaTty grateful to those vtho do gNe
regularty, in a committed way, the Grft AKI sclHne. txrt do n*J to continue to
increase our regular incom
Preschool has ts own treasurer aThJ during the year is self a(xounting, wth onty at year eTrJ
their summary of expendtture Sh(P wilhin Ihe PCC Ounts. The church has no direct
access to prh(%)E funts. PresclK)ol F0yS rent to the church.
The tr)tal income from named rremt*rs (induding StaThJiTKJ Orders) vra5 £46,131. Of
this. £6,920 was given by people who *Ere PCC memtws and their spouses duriNJ 2022, $0
15°h of gNing by named church attendees (and 13% oftotal gIng) czme fn)m PCC nwnbers
(who are Irustees of the church) or their SFX)uses.
Related Party Transactions
One member of Ihe PCC been paKI travd e%T. the tota so pth vras £688.78.
Reserves poli¢y
unrestricted fvnds. for ordmry churth expendibjre (exdudiThJ the Preschwl Group). ThÉs
target was missed. the reserves standing at £5.274. against the PCC polLy of £59,685. Fund
balan are invested wth the R(Kthester DKKe5e B(Hd of FinaTr2 and the NatK)nal Savings
Bank.
A PCC meeting on 20th Fetxuary 21r23 c(vIered the church's abdity to continue as a going
con¢em. The VEW oflhe ffraJ(Yity of the PCC was t*t this is not an issue. as the national
Churth of E[and would step in rfthe thU1'S fffian re InSuff"ent
Approved by the PCC 2713r23 arbj signed on its i*half by
**----- 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 01/01/2022 31/12/2022
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 46,131 - - 46,131 45,006
Tax Recovered 14,171 - - 14,171 6,711
Sunday Collections 5,829 5,829 2,476
Missionary Giving - 959 - 959 856
Donations 2,196 - - 2,196 550
-
- - - -
Legacies
Hall Rents 31,874 - - 31,874 4,738
Fees 1,864 1,864 1,560
-
Outreach - -
Interest 254 254 111
Spring Harvest 2,864 2,864 1,262
Spring Harvest refund 200 200 -
Flower Fund - - - 20
-
Sundries - - - 10
Christmas Craft Market 996 996
- -
Refund from Cornerstone - 694
Expenses Overpayment
- -
returned - 127
Heating Grant 2,959 - - 2,959 -
Purchase of old church
PC 100 - - 100 -
Refund from Erith /
Thamesmead Debt -
140 - 140 -
Centre
Donation to Food Bank - 290 290 100
Preschool Bexley Grant - 90,895 90,895 84,706
**----- End of picture text -----**
**----- Start of picture text -----**
Preschool Bexley other
income - - - -
Preschool Income from
Parents - 7,309 7,309 8,788
Preschool creditors - 617 617 -
767
Preschool Misc - 767 3,358
Sub total (Gross
-
103,841 210,415 160,443
income for AR) 106,574
**----- End of picture text -----**
**----- Start of picture text -----**
A2 Asset and
investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
-
Total receipts 106,574 103,841 210,415 160,443
A3 Payments
Missionary Giving 5,352 779 - 6,131 7,374
-
Food Bank 262 - 262 87
Parish Pledge 48,000 - - 48,000 48,000
Wages and honoraria 16,650 - - 16,650 14,773
Visiting Ministers 447 - - 447 237
Clergy & Staff
Expenses 1,805 - - 1,805 1,591
Staff Training 249 - - 249 665
Vicarage Expenses inc
Council Tax 3,272 - - 3,272 3,095
Spy Alarms Ltd 169 169 438
Sundries including
books and CDs 34 34 12
-
Outreach - 211
Publicity (including
leaflets) 313 313 211
Funerals/Weddings 593 593 624
Insurance 4,454 4,454 4,267
Gas 6,008 6,008 4,180
Electricity 2,647 2,647 2,393
Church Metered Water 1,255 1,255 379
Church and Hall
Maintenance 17,068 17,068 3,759
**----- End of picture text -----**
|Rubbish collections
563
Church Services
1,447
Church Office
Expenses
1,039
Church Photocopier
1,482
Petty Cash
100
Vicar's Discretionary
146
Flower Fund
-
Spring Harvest
-
Coopers Safety
-
Erith Deanery Annual
Subscription
30
Christchurch Erith
Christmas Tree
47
Church website
313
Church Organ/Music
911
Church Grounds
-
Church and Hall
Cleaning
1,041
Hall Lettings inc.
deposit refunds
70
Children's Church
59
Christmas Craft
Market expenses
221
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 Food
-
Preschool Welfare
-|||**563**|553|
|---|---|---|---|---|
||||**1,447**|
363|
||
-|-|**1,039**
1,265||
||
-|-|**1,482**|
1,358|
||-|-|**100**|150|
||-|**-**|**146**|-|
||-|-||
27|
||||**-**||
||2,543||**2,543**|
-|
||||**-**|-|
||||**30**
60||
||||**47**
45||
||||**313**|295|
||||**911**|829|
|||||
420|
||||**-**||
||||**1,041**
793||
||||||
||||**59**|
68|
||||**221**|-|
||||**-**|-|
||-|||
1,499|
||||**-**||
||||**-**|-|
||||**-**|-|
||||**-**|-
63,163
-
11,446
2,125
-
121
-
-|
||59,986||**59,986**||
||**-**||**-**||
||7,614
2,529
-
2,310
710
276||||
||||**7,614**||
||||**2,529**||
||||**-**||
||||**2,310**||
||||**710**||
||||**276**||
- Preschool Overheads - 23,850 **23,850** - Preschool Training - 637 **637** Preschool Insurance - - **-** - Preschool Sage - 213 **213** 245 Preschool Misc - 547 **547** 8,036 _**Sub total**_ **-** ~~_~~ **115,785** ~~_~~ **102,256** ~~Ee~~ **218,041 185,257 A4 Asset and investment purchases, (see table) - - - -** _**Sub total**_ **-** _**Total payments**_ **-** ~~aa~~ **115,785 102,256 218,041 185,257** _**Net of receipts/(paymen ts)**_ **- 9,211 1,585 - - 7,626 - 24,814 A5 Transfers between funds - - - - - A6 Cash funds last year end 55,368 83,269 - 138,637 163,451** _**Cash funds this year end**_ **46,157 84,854 - 131,011 138,637 Section B Statement of assets and liabilities at the end of the period** ~~nm~~ **Unrestricted Restricted Endowmen funds funds t funds Categories Details to nearest £ to nearest £ to nearest £ B1 Cash funds** NatWest Bank Account **4,068 1,945 -** Transfer Deposit DBF **2,830 - -** Church Repair Fund DBF **39,185** Hall Repair Fund DBF **74 - -** Preschool Bank Account **- 82,909** _**Total cash funds**_ **46,157 84,854 -** ~~====5~~ (agree balances with receipts and payments account(s)) OK OK OK
Unrestricted Restricted Endowmen
funds
funds
t funds
Details
B2 Other
monetsry assets
Fund to Twhlch
Current value
loptionall
Details
Cost {t)ptional)
B3 Investment
assets
Fund to which
Details
Cost (option)
Current val
{option•ll
B4 Assets
retained for the
charity's own use
Ful to which
ability relates
Amount due
{optional
When duè
loptionall
Details
B5 Liabilities
Signed by one orts¥o trustees on behalf of all the trustees
Signature
Print Name
Date of approval
17cocLIrf. ,R*72L6J-
ftoorfÉ
713 ]22
**The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH BASIS of FINANCIAL STATEMENTS for the year ended 31 December 2022**
## **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 2022**
## **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
## **The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH DESCRIPTIVE NOTES to the FINANCIAL STATEMENTS for the year ended 31 December 2022** 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 – Christian resources in Bexley schools.
|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 – Christian resources in Bexley schools.|
|---|---|
|19|Church Activities - Salaries, wages and honoraria|
||All payments to assistant staff, vergers, administrator and cleaner.|
||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 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 and monthly payment to a window cleaner|
||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 2022**
- 25 Church Activities - Hall Running Expenses
- Hall Cleaning
- We have a cleaner working 10 hours a week for 39 weeks during Preschool term time and
- 2 hours per week for 13 weeks during Preschool 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 Preschool Group
- Preschool 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.