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2024-12-31-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 2024

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 2024. 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 the applicable Directions given by the Charity Commission under section 145{51(b) of the Act. The procedures undertaken do nol 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 statement I have compleled my examination. I confirm that no material matters have Gome to my attention in connection with the examination giving me cause to believe that in any material respect: (1) accounting records were not kept in respect of the PCC as required by section 130 of the Act., or (2) the accounts do not accord with those records. I have no concerns (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. Dale . Alison Wheatley, 3 Carrington Road, Dartford, Kent, DAI IXN

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH For the YEAR ENDED 31st DECEMBER 2024

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 Robert Lindridge Standing Committee member Charles Brooke until April 2024 Christine Rogers Elaine Fermer Alan Brockwell Felicia Ayeyemi Emmanuel Ayeyemi Gavin Gill

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 2024 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 Perfonnance Review of the year This year cash collections and planned gwing were less than the previous year. The church car park was resurfaced. 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 2025 the PCC decided that we could llot afford to meet the diocese's indicative offer and that our Parish Pledge would be £20,400 in 2025. This means that we are still not covering the cost of our incurnbent's wage& Financial Review Our total receipts £229,704 included Preschool income of £114.542, with total expenditure £221,614 included Preschool expendtture £88.702. The church lost £17,750 (despite not covering the incumbent's wages) and Preschool had gained £25.840. We are particularly grateful lo those who do give regularly, in a committed way. through the Gift Aid scherne, but wè do need to continue to increase our regular income. Preschool has its own treasurer and during the year is Se￿ accounting, with only at year end their summary of expendtture shown wtthin the PCC accounts. The church has no direct access to preschool funds. Preschool pays rent to the church. The total incorne from named church members (including Standing Orders} was £43,407. Of this, £11,470 was given by people who were PCC members and their spouses during 2024, so 260/0 of giving by named church attendee5 land 220A of total giving} came from PCC Mernbe￿ (who are trustees of the church) or their spouses. Related Party Transactions One mernber of the PCC has been paid travel expen5e5", the total so paid was £766. Reserves policy The PCC s adopted policy is to have reserves sufficient for six months, payments of unrestricted funds, for ordinary church expendtture (excluding the Preschool). This target was missed, the reserv&s standing at £27,488, against the PCC policy of £66,456. Fund balances are invested with the Rochester Di￿eSe Board of Finance and the National Savings Bank. A PCC meeting on 17th March 2025 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 national Church of England would step in if the local church's finances were insufficient. Approved by the PCC On￿[4125 and signed on its 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 01/01/2024 31/12/2024
Section A Receipts and
payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the to the nearest to the nearest to the nearest
to the nearest £
nearest £ £ £ £
A1 Receipts
Planned Giving 43,407 - - 43,407 46,512
Tax Recovered 10,031 - - 10,031 13,472
Sunday Collections 5,991 - - 5,991 6,857
Confirmation collection - - - - 330
Missionary Giving/Food bank - 2,208 - 2,208 1,569
Donations 1,589 105 - 1,694 1,563
Fund raising - car park - 5,035 - 5,035 -
- - - -
Legacies 1,003
Hall Rents 8,330 - - 8,330 13,246
Fees 1,969 - - 1,969 2,370
Outreach - - - - -
Interest 1,657 - - 1,657 1,425
Flower Fund - - - - -
Sundries - - - - -
Christmas Craft Market - - - - 429
Refund of incorrect water charges 1,190 - - 1,190 -
- - - -
Insurance payment 1,802
Repayments from Preschool 416 - - 416 92
Grant for CCTV - 750 - 750 -
Refund Transform Bexley
Borough 500 - - 500 -
Loan Repayment 2,400 - - 2,400 1,600
DBS Fee from Preschool 76 - - 76 76
Spring Harvest 5,211 - 5,211 1,558
----- End of picture text -----

----- Start of picture text -----
Preschool Bexley Grant - 132,205 - 132,205 68,890
Preschool Income from Parents - 5,316 - 5,316 16,259
Preschool Fundraising - 35 - 35 137
Other Income - Reserve A/C - 1,123 - 1,123 652
Preschool Misc inc laptop refund - 160 - 160 -
Sub total (Gross income
-
for AR) 77,556 152,148 229,704 179,842
A2 Asset and investment
sales, (see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 77,556 152,148 - 229,704 179,842
A3 Payments
Missionary Giving/Food bank 5,770 1,922 - 7,692 7,774
Parish Pledge 26,100 - - 26,100 12,000
Confirmation collection - - - - 330
Wages and honoraria 19,692 - - 19,692 17,618
Visiting Ministers 360 - - 360 269
Clergy & Staff Expenses 1,944 - - 1,944 2,212
Staff Training including LLM
sub 351 - - 351 271
Vicarage Expenses inc
Council Tax 3,795 - - 3,795 3,400
Spy Alarms Ltd 558 - - 558 635
Sundries including books and
CDs - - - - -
Outreach including publicity 560 - - 560 509
Funerals/Weddings 280 - - 280 160
DBF Fees to diocese 983 - - 983 1,254
DBS and other fees for
preschool 296 - - 296 76
Insurance 5,039 - - 5,039 4,748
Gas 16,251 - - 16,251 15,588
----- End of picture text -----

Electricity
Church Metered Water
Church and Hall Maintenance
Rubbish collections
Church Services
Church Office Expenses
Church Photocopier
Petty Cash
Vicar's Discretionary
Flower Fund
Spring Harvest
Spring Harvest refunds
Erith Deanery Annual
Subscription
Christchurch Erith Christmas
Tree
Church website
Church Organ/Music
Church Grounds
Church and Hall Cleaning
Hall Lettings inc. deposit
refunds
Children's Church
Payment for preschool bill
Fund raising expenses
Grant for Vicar's car
Loan for Vicar's car
Other Parish Costs
Preschool Telephone
Preschool Wages (less
church)
Preschool Wages Casual
Staff
Preschool PAYE
Preschool Interest on overdue
PAYE
Preschool Nest Pensions		 5,406
-
-		 5,406
-
-		 5,406
-
-		 5,406
6,578		 5,406
6,578
881
-
-		 881
1,316
10,553
105		 10,658
9,395
649 649
587
1,433 1,433
1,769
1,228 1,228
1,147
1,371 1,371
1,476
- -
80
300
-		 300
1,540
-
-		 -
-
-
2,574		 2,574
1,590
-
275		 275
-
30 30
30
50 50
50
313 313
295
1,060 1,060
739
15,786
5,035		 20,821
45
1,831 1,831
1,488
100 100
732
31 31
47
- -
19
- -
-
-
-		 -
3,600
- -
6,000


- -
-
-
72		 72
72
77,987 77,987
71,661
-
-		 - -
-
-
-
-
-
-		 - -
- 49
- 990

- - - - Preschool Petty Cash Preschool Toys/Equipment - 3,678 3,678 5,395 Preschool Food - 579 579 416 Preschool Welfare - 174 174 164 Preschool Subscriptions - 505 505 244 Preschool return of grant to Bexley - 2,215 2,215 530 Preschool Bookkeeping - 585 585 530 Printing, Postage and Stationery - 534 534 298 Preschool Overheads - - - - Preschool Training - 530 530 510 Preschool Sage - 48 48 100 Preschool DBS checks - 76 76 310 Preschool Laptop - - - 574 Preschool Bank Charges - 93 93 105 Preschool Misc - 1,626 1,626 560 Sub total 123,001 98,613 - 221,614 187,875 A4 Asset and investment purchases, (see table) - - - - - - - - Sub total - Total payments 123,001 98,613 - 221,614 187,875 Net of - receipts/(payments) 45,445 53,535 - 8,090 - 8,033 A5 Transfers between funds - - - - - - Preschool Rent 24,297 24,297 A6 Cash funds last year end 58,693 64,198 - 122,891 130,394 Cash funds this year end ~~ss=-=~~ 37,545 93,436 - 130,981 122,361 ~~[a]~~

Categories
B1 Cash funds
B2 Other monetary
assets
B3 Investment assets
B4 Assets retained for
the charity’s own use		 Details
Unrestricted
funds
Restricted
funds
Endowment
funds
to nearest £
to nearest £
to nearest £		 Details
Unrestricted
funds
Restricted
funds
Endowment
funds
to nearest £
to nearest £
to nearest £		 Details
Unrestricted
funds
Restricted
funds
Endowment
funds
to nearest £
to nearest £
to nearest £		 Details
Unrestricted
funds
Restricted
funds
Endowment
funds
to nearest £
to nearest £
to nearest £
NatWest Bank Account
-
111
5,640
-
Transfer Deposit DBF
25,932
-
-
Church Repair Fund DBF
11,646
-
Hall Repair Fund DBF
78
-
-
Preschool Bank Account
-
87,796
Total cash funds
37,545
93,436
-
(agree balances with receipts and
payments account(s))
OK
OK
OK
Unrestricte
d funds
Restricted
funds
Endowment
funds
Details
to nearest £
to nearest £
to nearest £
OK
Unrestricte
d funds
Restricted
funds
to nearest £
to nearest £		 Endowment
funds
to nearest £
NS&I account 5,000
-		 -
-
-		 -
-
-		 -
-
-		 -
-
-		 -
-
-		 -
Details Fund to which
asset belongs
Cost
(optional)		 Current value
(optional)
- -
- -
- -
- -
- -
Details Fund to which
asset belongs
Cost
(optional)		 Current value
(optional)
- -
- -
- -
- -
- -
- -

Fund to which Amount due liability relates loptionall When due {optionall Details B5 Liabilities Signed by one or two Iruslees on behalf of all the trustees Signature Print Name Date of approval The notes below form part oflhis actount

The PAROCHIAL CHURCH of the ECCLESIASTICAL PARISH of ST PAULS, NORTHUMBERLAND HEATH BASIS of FINANCIAL STATEMENTS for the year ended 31 December 2024

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 2024

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 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 2024 Note # 3. RESOURCES EXPENDED

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 Blo
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.
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 2024