## 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 DieSe 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.
- 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 2024** 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.
- 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
||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**
- 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.
- 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.
- Metered water charges
- 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.