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2023-12-31-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 2023

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

Registered Charity No. 1127583

Independent Examiner's Report to the PCC of St Paul's, Northumberland Heath I report on the accounts of the PCC for the year ended 31st December 2023. Responsibilities and basis of Report As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 {"the Act.). I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all Ihe applicable Directions given by the Charty Commission under sedion 145(5){b) of the Act. The procedures undertaken do not provide all the evidence 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 ststement I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination gsving me cause to believe that in any material respect.. (1) accounting records were not kept in iespect 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￿mS (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. eith Varney, 20 Douglas Road, Lenham, Maidslone, ME17 2QP

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH For the YEAR ENDED 31st DECEMBER 2023

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: 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 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 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 Perfomiance Review of the year This year we had a confirmation service for the first b.me Sin￿ the Covid lockdowns. Cash collections were slightly up this year. This year, we used money from our Mission Fund to continue to support Sue Bray, Beryl Baker, Tear Fund and CRIBS. Vvhen considering the budget for 2024 the PCC decided that we could not afford to meet the diocese's indicative offer and that our Parish Pledge would be £26,100 in 2024. This means that we are still not covering the cost of our incumbent's wages. Financial Review Our total receipts £179,842 included Preschool incorne of £85,938, with total expenditure £187,345 included Preschool expendfture £106,277. The church gained £12,834 (largely due to not covering the incumbenfs wages) and Preschwl had a loss of £20,338. We are particularly gratefijl to those who do give regularly. in a Committed way. through the Gift Aid scheme, but we do need lo continue to increase our regular income. Preschool has its own treasurer and during the year is self atxounting, with only at year end their summary of expenditure shown within the PCC accounts. The church has no direct access to preschool funds. Preschool pays rent to the church. The total income frorn named church members {including Standing Oiders} was £46,512. Of this, £13,530 was given by people who were PCC members and their spouses during 2023, so 290/4 of giving by named church attendees (and 250￿ of tot21 gtvingl came from PCC members (who are trustee5 of the church) or their spouses. Related Party Transactions One member of the PCC has b*n paid travel expenses", the total so paid was £749.23. A grant of £3,600 and a loan of £6.000 was gNen to the incumbent to pay for a car that complies with ULEZ standards. Payments totalling £526 were made to 2 members of the PCC from the Vicarf5 discretionary nd. Since April 2023, a PCC member has been in paid employment as Parish Administrator Reserves policy The PCC'S adopted policy is to have reserves sufficient for six months, payments of unrestricted funds, for ordinary church expenditure (excluding the Preschool Group}. This target was missed, the reserves stsnding at £31.793, against the PCC policy of £52,683. Fund balances are invested with the R￿hester Diocese Board of Finance and the National Savings Bank. A PCC meeting on 20th February 2023 considered the church's ability to continue as a going concern. The view of the majority of the PCC was that this is not an issue, as the nakn'onal Church of England would step in if the local church's ffinan￿ were insufficient Approved by Ihe PCC ortLY14124 and signed on tts behalf by Rev. Clive Beazley-Long Chairman

----- 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 01/01/2023 31/12/2023
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 46,512 - - 46,512 46,131
Tax Recovered 13,472 - - 13,472 14,171
- -
Sunday Collections 6,857 6,857 5,829
Missionary Giving - 330 - 330 -
Donations - 1569 - 1,569 1,249
Legacies 746 817 - 1,563 2,196
Hall Rents 1,003 - - 1,003 -
- -
Fees 13,246 13,246 31,874
Outreach - - -
Interest 1,425 - - 1,425 254
Spring Harvest 1,558 - 1,558 2,864
Spring Harvest refund - - - - 200
Flower Fund - - - - -
Sundries - - - - -
Christmas Craft Market 429 - - 429 996
Heating Grant - - - - 2,959
Purchase of old church
- - - - 100
PC
Refund from Erith /
Thamesmead Debt - - - - 140
Centre
Donation to Food Bank - 290 290 100
- - -
Insurance payment 1,802 1,802
Repayments from RICOH 92 - - 92 -
and Preschool
- - -
Loan Repayment 1,600 1,600
DBS Fee from Preschool 76 - - 76 -
Preschool Bexley Grant - 68,890 - 68,890 90,895
Preschool Income from
-
Parents - 16,259 16,259 7,309
Preschool Fundraising - 137 - 137 -
Preschool Creditors - - - - 617
Other Income - Reserve
A/C - 652 - 652 -
Preschool Misc - - - - 767
Sub total (Gross -
89,630 90,212 179,842 210,415
income for AR)
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A2 Asset and
investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 89,630 90,212 - 179,842 210,415
A3 Payments
Missionary Giving 6,205 1,569 - 7,774 6,393
Parish Pledge 12,000 - - 12,000 48,000
Confirmation collection 330 - - 330 -
Wages and honoraria 17,234 384 - 17,618 16,650
Visiting Ministers 269 - - 269 447
Clergy & Staff
2,212 1,805
Expenses - - 2,212
Staff Training 271 - - 271 249
Vicarage Expenses inc
3,400 3,272
Council Tax - - 3,400
Spy Alarms Ltd 635 - - 635 169
Sundries including - 34
books and CDs - - -
Outreach 73 - - 73 -
Publicity (including
436 313
leaflets) - - 436
Funerals/Weddings 160 - - 160 593
DBF Fees to diocese 1,254 - - 1,254 -
DBS fee for preschool 76 - - 76 -
Insurance 4,748 - - 4,748 4,454
Gas 15,588 - - 15,588 6,008
Electricity 6,578 - - 6,578 2,647
Church Metered Water 1,316 - - 1,316 1,255
Church and Hall
9,395 17,068
Maintenance 9,395
Rubbish collections 587 587 563
Church Services 1,769 1,769 1,447
Church Office
1,147 1,039
Expenses 1,147
Church Photocopier 1,476 1,476 1,482
80 100
Petty Cash 80
Vicar's Discretionary 1,107 433 1,540 146
-
Flower Fund - - -
Spring Harvest - 1,590 1,590 2,543
Erith Deanery Annual
30 30
Subscription 30
Christchurch Erith
50 47
Christmas Tree 50
Church website 295 295 313
Church Organ/Music 739 739 911
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Church Grounds
45
Church and Hall
Cleaning
1,488
Hall Lettings inc.
deposit refunds
732
Children's Church
47
Payment for preschool
bill
19
Christmas Craft
Market expenses
-
Fund raising expenses -
Grant for Vicar's car
3,600
Loan for Vicar's car
6,000
Other Parish Costs
-
Preschool Telephone
-
Preschool Wages (less
church)
Preschool Wages
Casual Staff
-
Preschool PAYE
-
Preschool Interest on
overdue PAYE
-
Preschool Nest
Pensions
-
Preschool Petty Cash
-
Preschool
Toys/Equipment
-
Preschool Food
-
Preschool Welfare
-
Preschool
Subscriptions
-
Preschool
Bookkeeping
-
Printing, Postage and
Stationery
-
Preschool Overheads
-
Preschool Training
-
Preschool Sage
-
Preschool DBS checks
-
Preschool Laptop
-
Preschool Bank
Charges
-
Preschool Misc
-
Sub total
101,391		 Church Grounds
45
Church and Hall
Cleaning
1,488
Hall Lettings inc.
deposit refunds
732
Children's Church
47
Payment for preschool
bill
19
Christmas Craft
Market expenses
-
Fund raising expenses -
Grant for Vicar's car
3,600
Loan for Vicar's car
6,000
Other Parish Costs
-
Preschool Telephone
-
Preschool Wages (less
church)
Preschool Wages
Casual Staff
-
Preschool PAYE
-
Preschool Interest on
overdue PAYE
-
Preschool Nest
Pensions
-
Preschool Petty Cash
-
Preschool
Toys/Equipment
-
Preschool Food
-
Preschool Welfare
-
Preschool
Subscriptions
-
Preschool
Bookkeeping
-
Printing, Postage and
Stationery
-
Preschool Overheads
-
Preschool Training
-
Preschool Sage
-
Preschool DBS checks
-
Preschool Laptop
-
Preschool Bank
Charges
-
Preschool Misc
-
Sub total
101,391		 45 -
1,041
1,488
70
732
47 59
-
19
221
-
- -
- 3,600 -
6,000 -
- -
72 72 -

-
-
-
-
-
-
-
-
-
-
-
-
-
-

-

-


-
-		 71,661 59,986
-
7,614
-
2,529
-
2,310
710
276
-
-
-
23,850
637
213
-
-
-
547
71,661
- -
-
49
990
-
5,395
416
164
244
530
298
-
510
100
310
574
105
560		 -
49
990
-
5,395
416
164
244
530
298
-
510
100
310
574
105
560

101,391		 85,954 - 187,345 218,041

A4 Asset and investment purchases, (see table) - - - - Sub total -

Total payments
101,391
Net of
receipts/(payments)
- 11,761
A5 Transfers
between funds
-
A6 Cash funds last
year end
46,157
Cash funds this
year end
58,693		 Total payments
101,391
Net of
receipts/(payments)
- 11,761
A5 Transfers
between funds
-
A6 Cash funds last
year end
46,157
Cash funds this
year end
58,693
85,954 - 187,345 218,041
-
- 11,761 4,258 - - 7,503 7,626
- - - -

-
46,157
84,237 -		 138,637

130,394

64,198
-
131,011
122,891

Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds		 Details Unrestricted
funds
to nearest £		 Restricted
funds
to nearest £		 Endowmen
t funds
to nearest £
NatWest Bank Account 8,330
2,243
-
Transfer Deposit DBF 25,063 - -
Church Repair Fund DBF 25,224 -
Hall Repair Fund DBF 76 - -
Preschool Bank Account **- ** 61,955
Total cash funds
(agree balances with receipts and
payments account(s))

58,693		 64,198 -

OK		 OK OK
B2 Other
monetary assets
B3 Investment
assets		 Details Unrestricted
funds
to nearest £		 Restricted
funds
to nearest £		 Endowmen
t funds
to nearest £
NS&I account 5,000 - -
- - -
- - -
- - -
Details Fund to which
**asset belongs **		 Cost (optional) Current value
(optional)
- -
- -
- -

Fund to which asset belongs Details Cost loptionall Current value loptionall B4 Assets retained for the charity's own use Fund to which liability relates An70unt due loptlonall When due lopty"onall Details B5 Liabilities Signed by one or trustees on behalf of all the trustees Signature Print Name Date of approval Clw(g4 & VSJOA cH4RL&a qR6GkC QEV GLive gÉou6y L*/ The note5 below fi)mi part of thi5 account

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH BASIS of FINANCIAL STATEMENTS for the year ended 31 December 2023

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 2023

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 2023 Note # 3. RESOURCES EXPENDED

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 Sky.
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
British Gas supplies the gas and electricity on a 3 year contract from 23rd June 2023

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

DESCRIPTIVE NOTES to the FINANCIAL STATEMENTS for the year ended 31 December 2023