**St Michael and All Angels Church**
1
## **The Parochial Church Council**
**of St Michael and All Angels Church Wilmington**
## **Trustees’ Annual Report**
**Charity Name:** THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MICHAEL & ALL ANGELS, WILMINGTON
**Charity Number:** 1127656
**Reporting Period:** 1 January 2021 to 31 December 2021
## **Introduction**
The Trustees’ 2021 Annual Report captures a critical time of renewal and growth in the history of St Michael and All Angels Church in, and emerging from, a Covid pandemic. Our vision as a church is to glorify God through a Bible-based ministry. We aspire to be an inclusive, active and reflective church that welcomes diversity and nurtures strong relationships within and between generations. We seek to grow in Christ’s love and, through this love, to enrich the lives of members of our congregation and local community, and to contribute to communities and Christian activities beyond our parish borders.
We try to reflect this vision in our worship, fellowship, pastoral and outreach work, co- operating with other organisations to address the spiritual and social dimensions of life in the 21st Century from a Christian perspective. We actively seek the views of parishioners and others in developing our vision so that it benefits as many people as possible.
## **Charity Address and Trustee Names**
St. Michael and All Angels Church is situated in the Ecclesiastical Parish of Wilmington in the Deanery of Dartford and Diocese of Rochester. The correspondence address is:
**----- Start of picture text -----**
THE THE CHURCH OFFICE
CHURCH
St. Michael & All Angels Church St. Michaels Church Hall
Church Hill Church Office
Wilmington 2 High Road
Kent Wilmington
DA2 7EH Kent
Telephone: 01322 277511 DA2 7EG
Website: Telephone: 01322 288235
www.stmichaelswilmington.org.uk stmichaelswilmington@googlemail.c
om
**----- End of picture text -----**
## **Charity Trustees**
The Reverend Carl Chambers, Chairman
Antony Bullimore, Churchwarden
Marc Culliford, Churchwarden
Louise Richards, Deputy Churchwarden
Janice Hennessy, Deanery Synod Representative Karl Richards, Deanery Synod Representative David Viggers, Deanery Synod Representative
Carole Chopourian, PCC Secretary
Clive Winton, PCC Treasurer
Pat Booker
Alan Hunt Pamela Hunt Richard Kinderman Alison
Mountain Louise Richards David Short Chrystal Simmons Keith Simons Sharon Stirman
## **Charitable Purposes**
The charity provides regular public worship open to all, provision of sacred
space for prayer and contemplation and the teaching of Christianity through sermons and small groups; pastoral work including visiting the sick and bereaved; outreach to the community through children and youth work with a Christian ethos; activities for senior citizens, parents and toddlers; supporting other charities in the UK and overseas.
## **Charity Structure and Management**
The charity trustees, known collectively as the Parochial Church Council (PCC), are responsible for promoting the evangelistic, pastoral, social and ecumenical mission of the Church and for stewardship of church assets and finances. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2020). The Trustees work to ensure cohesion, cooperation and transparency in enacting our vision and values in accordance with church policies.
Trustees serve a three-year term of office. They are elected at the Annual Parochial Church Meeting (APCM), co-opted onto the PCC or occupy an exofficio place. The PCC is chaired by the Reverend Carl Chambers. Three members of the PCC sit on the Deanery Synod which provides the PCC with an important link between the parish and the wider structures of the Church of England.
The PCC meets bi-monthly, six times a year, with occasional additional meetings as and when necessary. Various standing groups, including the Leadership Group, the Stewardship Task Group, the Pastoral Group, the Mission Group and the Social and Outreach Group report regularly to the PCC. Occasional task groups are also set up to accomplish specific tasks such as the Garden of Remembrance and Raise the Roof groups.
## **Recruiting Trustees**
We recruit trustees through the Annual Parochial Church Meeting (APCM) which takes place in April or May in accordance with the timescale directed by the Church of England.
## **Activities and Achievements**
This section of the report addresses the charity’s public benefit, taking the Commission’s public benefit guidance into account.
This year, the PCC has focused on: Christian teaching and leadership training programmes; the establishment of a coherent and growing Children, Youth and Family ministry; and the deepening of our prayer culture. This has required adaptation, ingenuity and determination, under God’s guidance, including extending the use of digital technologies, to enable continuity of care and worship in relation to the pandemic restrictions on public gathering.
## **Corporate Worship**
Our corporate worship is the centre of our life as the people of God. The restrictions imposed on church congregations gathering in the Covid pandemic affected us negatively, but were also a number of significant positive benefits. Whilst we continued to use Zoom for our main Sunday gatherings, we have always lamented the lack of being able to gather together in person. That lament continues as various factors combine to mean that not everyone who was a regular on a Sunday morning has felt able to return, at the time of writing. As every family misses a loved one not present at their Sunday lunch, so we look forward to the time when everyone feels able to return. We give thanks for the number in the church family who are active in looking out for those who remain housebound.
Over the course of this year, we have sought to ensure that all we do on a Sunday morning is edifying for as many as possible in the church family. We are thankful to Alan Hunt and Louise Richards for their input in music, not least their bi-monthly meetings with Sharon Stirman and the Vicar to prepare songs for the upcoming services.
Following the appointment of a Children and Youth Minister, we took the decision to ensure that whatever was taught on a Sunday was taught to the whole church family. The first Sunday of the month is a clearly ‘all age’
service, with music and teaching appropriate for people of all ages. On other Sundays, children of Year 9 and below leave for age-appropriate teaching, from the same Bible passage that the adults hear as a sermon. One key aim of this approach is to enable families to discuss what they learned from the Bible, together, by trying to ensure that what we do as church supports the ministry of the parents in discipling their children at home.
We celebrate the Lord’s Supper on the second and fourth Sunday of the month at 10.30am, and three times a month at 8.30pm. Whilst Covid meant that the weekly 6.30pm Evensong was stopped, we were able to bring it back from September 2021 as a monthly service, commencing at 5.00pm (the new time enabling the youth to meet for Bible study at 6.00pm in the church, which happens weekly).
Specific prayer needs can be shared on the prayer lines which operate either by telephone or via WhatsApp and a monthly Prayer Calendar is circulated to parishioners where we highlight prayer topics such as our adopted charities and the residents of different areas of Wilmington.
## **Teaching**
Our aim as a church is to ‘nurture disciples across the generations’. In practice, this means seeking to teach “The Bible” so that we know and understand just how much the God of heaven and earth has loved us in Jesus, and what this means for us in response. A ‘first step’ is our outreach. This depends on relationships with people who are not yet committed to Christ, but is far more than friendship or being social. The word ‘evangelism’ means the teaching of the good news’ (the ‘evangel’), which means explaining how we have fallen far short of living God’s way in God’s world, and what he has done to bring us back.
For 18 months, we’ve greatly benefitted from the short course, ‘Tales of the Unexpected’, which looks at three parables from Jesus in an engaging and intriguing way. One of the great encouragements of studying the Bible, whether for ‘evangelism’ or ‘discipleship’ is that even people who have
been Christians for a long time can benefit, and this has very much been the case with ‘Tales’. A second step for discipleship is the course ‘Just for Starters’. It’s hard to underestimate the impact of this course, not least because it is so helpful in modelling what careful Bible study looks like. It is the Vicar’s fervent prayer that as many as possible in St Michael’s might benefit from studying this together.
## **Ecumenical Relationships**
The Vicar and Youth Minister have met up just once this year with their equivalents from Wilmington Community Church, for mutual encouragement. This is something that used to happen more often before Covid and it is hoped that, as restrictions continue to be lifted, we might consider how we can encourage each other all the more in the future.
The Vicar has also been a regular attender of the weekly prayer meeting for the Diocesan Evangelical Fellowship, which has proven a great encouragement. More widely, we are very grateful for collaboration with the Kent Gospel Partnership, not least in their organization of the visit of Rory Steyn (who visited Wilmington in March). This also seeded a collaboration of the local Anglican churches: St Peter’s Hextable and Christ Church Dartford.
## **Children and Youth Ministry by Sharon Stirman**
What an amazing time it has been since I received the wonderful news that I had been appointed Children and Youth Minister for St Michael and All Angels Church. I am loving every minute of my role and aim to always work following the church’s vision to grow disciples across the generations.
Our new multi-purpose youth area in the back of the church is set up and used regularly by a variety of people including children and young people
and also used for small meetings held during the week. The church has recently received a grant from Dartford Council for just over £800 to buy further equipment to enhance the area and make it more multi- functional as well as other equipment to use in church and community events.
## Sunday Children and Youth Work
The youth area is used as a creche available for parents and small children to use during the morning service, with specific toys and books available for them.
**BEEs** (The Bible’s Eager Explorers) runs for children aged 3 to 14 in the Parish Centre during term time and currently has approximately 5 or 6 regular members with visitors always welcomed and included. We use the method of ‘whole church teaching’ meaning that all age groups study the same Bible passage which encourages discussions about what has been understood and taught and also builds up relationships through the generations. The support of Jenny Chambers, Jane Kinderman and Bobby Hopkins is invaluable.
**EPIC** (Every Person in Christ) is a Bible study group for ages 11 to 18 who meet weekly on a Sunday evening during term time. This is held in the youth area and the young people make great use of the equipment before settling on the sofas to study the Bible passage preached at the 10.30am service. We have good in-depth discussions and the young people often surprise me with their understanding and ask really thought provoking questions. There are currently eight regular members and it is a very special time with good bonds being made between the young people. To build relationships between the young people and the older members of the church, EPIC members set up tables for coffee stop at the end of each EPIC session and are also on the rota to serve church coffee - which went very well in March and they even washed up!
## All Age Worship
I have worked closely with the Reverend Carl Chambers to make All Age worship more inclusive for everyone, thinking about engagement with
God’s word, the hymns and songs and keeping it to within the hour. Children and young people regularly read from The Bible and are involved in the writing and speaking of prayers for the whole church. This is ongoing and I welcome any feedback on how we can ensure that our all-age services on the first Sunday of every month are engaging and relevant across the generations.
## Weekly Activities
Following lots of research and a survey of local secondary school students, we set up an after school club in September 2021 which runs on Wednesday afternoons. It currently has 4 regular members who enjoy the time together and have lots of fun as well as learning about Jesus in the “God Spot”. This has not attracted as many children as I had hoped, and so is to be re-launched following the Easter holidays as an After School Drop In for all secondary age students as well as Year 6s.
I support Jean with the Under 5s group on Thursday mornings and this is growing and growing with several new mums and grandmas now attending and children ranging from a few months to 4 years old. Good relationships are being nurtured and several have attended other church events as a result of attending Under 5s. Long may this continue!
## Schools
Positive relationships with Wilmington Grammar School for Girls (WGSG) and Wilmington Grammar School for Boys (WGSB) have been built up. For example, we worked with WGSG to distribute Christmas hampers to the elderly and needy in Wilmington in December 2021. I am in regular contact with both Head Teachers and it is hoped that I will support Religious Studies lessons in the lower years with the curriculum area of Christianity and offer support with a Christian Union club in WGSG.
We welcomed three separate year groups and their families from Wilmington Primary School to church for their Christmas concerts in 2021 and I continue to liaise with the Head Teacher who supports the inclusion of event information in their weekly parent emails. I have also built up excellent relationships with Oakfield Primary School and it was a pleasure to assist the Lead Teacher for Collective Worship in teaching a small group of children about Jesus through the making of a Christingle. This was filmed and shared across the school for all children and families to watch - just amazing! I regularly lead assemblies for the school from the church
building through the wizardry of technology, meaning I can be seen and heard in every classroom! However, next term it is planned that I lead in person and will actually meet all the children face to face - so exciting!
## Special Activities and Services
**December 2021:** The ‘Make and Take’ at the Christmas Fair was well received with 32 children completing a range of crafts telling the true meaning of Christmas and bringing their parents and families to enjoy the fun of the fair!
The Christmas Eve children’s service was really well attended and my re-creation of the nativity through seven costume changes kept everyone engaged and was a fun way for children to hear and see the nativity story!
Living in the village and being the Children and Youth Minister for St Michael’s is truly a gift from God and I want to thank everyone who supports me, helps me and prays for me. Praise be to God.
## **Music in Worship Report by Alan Hunt, Director of Music**
Worship strengthens us, convicts us, builds us up, and even restores us. Singing is one of the ways in which we express our love towards God with our whole being. Worshipping God through music transforms us. It inclines our hearts to God in ways other forms of worship cannot accomplish. In other words, when we sing and devote our whole selves to God and something godly happens.
Throughout scripture, we’re commanded to sing. Within the Psalms (prayers set to music, the hymnal of the Old Testament), we read, “Serve the Lord with gladness! Come into his presence with singing!” (Psalm 100:2 ESV). God calls us to sing praise to the Lord and to sing in his presence. The New Testament affirms this call. Paul urged the Ephesians (and us) to “be filled with the Spirit, addressing one another in psalms and hymns and spiritual songs, singing and making melody to the Lord with your heart, giving thanks always and for everything to God the Father in the name of our Lord Jesus Christ” (Eph. 5:18-20 ESV).
As a Church Choir, we are affiliated to The Royal School of Church Music and
in this respect it is the function of the choir to lead and enliven the congregation’s song, to sing music that the congregation cannot, to serve as a small-group within the church for faith formation, and to sing beautiful and challenging music to glorify God and to edify the congregation.
We are now trying to bring the choir back into a leading position in church, since Covid forced it to take a less prominent part in our worship.
## **Outreach and Mission**
This section of the PCC’s Annual Report shows how our church responds to God’s commands to make disciples of Jesus and to love our neighbours as ourselves. For example, it is the aim of the Outreach and Social Task Group (OSTG) to express these commands through organising activities and events that encompass evangelism, social action and interaction, focussed on the ecclesiastical parish of Wilmington, while raising funds from, and in support of, this programme. As well as the organisation of events such as the Christmas Fair, 52 people, including a number of people from our local community, shared a wonderful church family day out in Broadstairs in the summer, travelling there on a vintage doubledecker bus. We have also supported the Dartford Food Project, this year.
We are supported in our work by our well-established parish magazine, the “Wilmington Parish News”, which is published six times a year and distributed to nearly 500 homes in Wilmington (as well as being available online). The magazine carries a range of articles relating to church activities, local events, groups and history, as well as general topics of interest.
It is the aim of the **Mission Group** to focus on supporting five charities that work beyond the parish to support people of all faiths in combatting poverty, homelessness and persecution, and in fostering flourishing lives through education and knowledge dissemination. These charities are: Christian Solidarity Worldwide,
Porchlight, High Hopes for Children, Christian Aid and Wycliffe Bible Translators. The decision to focus on the work of fewer charities was taken in order to learn more about each charity so that our prayers and actions would be more informed and considered. We also have a link with the Diocese of Kondoa, Tanzania, where we have helped Christians to build the new church of St. James the Apostle in the village of Chemba.
## **Pastoral Work**
Pastoral work plays a significant part in the church’s work. A small group of people meet regularly at St Michael’s to consider, prayerfully, whether those in our fellowship who are suffering or troubled in some way may need help, comfort and support. They may be housebound through illness, disability or advancing years and no longer able to get to church as they once did; they may be grieving the death of a loved one, lonely or struggling with varying circumstances of life. It is important that each person feels valued and part of the family of Christ here in Wilmington. Prayer, phone calls, visits and home Communions can really help with this. Some may also be in need of practical assistance - for example, lifts to church or a hospital appointment or help with shopping.
Of course, it is not just those in the pastoral group who minister to others – many in our congregation make frequent telephone calls and visits to others and, during lockdown, every member of St Michael’s was contacted by at least one other person on a regular basis. May we all continue to show the love and compassion of Jesus, in practical and spiritual ways, to our friends and neighbours.
The church has an important ministry to care homes in the area and we are grateful to the friendly staff for their warm and helpful welcome. While services for residents of local care homes and units of sheltered accommodation were necessarily suspended due to the Covid
restrictions, these are gradually being reinstated on a regular basis with permission and encouragement from the managers of the homes. The services reach out to residents and enable them to feel a part of the family of St Michael’s. During the times when we were unable to meet in person, residents were contacted by telephone or cards and were prayed for regularly. Currently, services in Farrell Court are held monthly and in Emily Court fortnightly. In Sonya Lodge, services resumed in November 2021 and are held fortnightly for the residents. We are still sending a weekly letter with photographs and a Christian message, which the staff print and distribute. In Wilmington Manor, although we have continued to deliver a weekly laminated letter, we have not been able to re-enter to take services yet. If anyone would like to take part in these services to boost the singing, please see Chris or Eric Hookins or Jean Hook for times.
## **The Church and Parish Centre**
As well as being used for services, contemplation and prayer, a range of social activities take place every Tuesday. **Coffee Stop** is held in the Church between 10.00 and
12.00. The idea is for people in the local community to pop in for tea/coffee and homemade cakes. Some people bring their grandchildren and we welcome residents from Sonya Lodge and Farrel Court. Some people stay for the whole two hours while others make a fleeting visit.
Holding Coffee Stop in the church continues to be very popular and has proved a great success, especially for people who are not regular Church attenders who receive a warm welcome from the Church family who want everyone to feel at home. This informal gathering provides an opportunity to speak to people about all aspects of church life not just Sunday services. There is a great feeling of friendship within the “team” who run the coffee stop and everyone is always happy to step in at the last moment if a volunteer’s circumstances change.
**Craft Group** is back in the swing of things. We made the decision to
meet weekly on a Tuesday and stop the evening sessions. People come as and when they can with no pressure to come every week. We kept in touch with each other via Zoom during the period we couldn’t meet and after a while decided to set up a WhatsApp Group. This has been particularly successful with members posting photos of ongoing and finished craft projects as well as offering friendship and support and encouragement to each other during these past two difficult years.
The group consists of church members and those who do not attend the church but are very happy to support the church by contributing to any fundraising event. A few members have decided not to return due to personal circumstances but know that our doors are always open. Craft Group is definitely a team effort so thank you to everyone.
## **The Church Hall**
We want our Church Hall to benefit both parishioners and the wider community by providing an inclusive, multi-purpose and multigenerational space. Important church activities such as Village Breakfast are held in the hall. In addition, we hire the hall out to the following groups on a regular basis:
- The preschool, every morning in term time.
- Brownies on a Tuesday evening.
- Dance-a-cise on a Monday and Wednesday evening and all day Saturday.
- Messy splat play on Friday afternoons - this is new regular booking for preschool children who like to do messy art.
The hall can also be hired for one off events such as family celebrations.
## **Resource Management**
**The Tech Team Report by Karl Richards**
With the arrival of Covid and all the restrictions which accompanied it, the church found itself needing to create alternatives for the delivery of services and worship in order to maintain the body of St Michael’s and continue the sharing of God’s word. We were able to embrace streamed services and meetings via Zoom which continue to this day, supporting those amongst our congregation who are unable to attend in person for whatever reason.
On return to services in the church building, we decided to project the order of service rather than using books and paper sheets which required sanitising, with the associated environmental, production and replacement costs. A plan was conceived to install multiple monitors on the church pillars in addition to the main projector screen to ensure that a screen can be easily seen from anywhere within the body of the church and by the members of the choir. To date: two HD monitors have been installed; all of the data cabling installed at the time of reordering has been upgraded from VGA to Cat6, effectively future- proofing it for many years to come. As funds and personnel become available, a further three monitors will be installed.
Sound management has also changed during and post Covid. The sound system installed at reordering is best suited to spoken word and supported the existing configuration of the choir at St Michael’s. Covid saw us initially with no singers but online music videos, then two socially distanced and screened singers before a gradual increase to the current three to five singers on an average Sunday with an occasionally
augmented choir. This has generated its own set of challenges. Recently, both boundary microphones (for Zoom meetings) and sets of new vocal microphones for the singers have been purchased along with test equipment to support further development.
All of this has been made possible through the Pat Iveson Fund and the incredible personal generosity of a number of St Michael’s members. As
we move forward, we acknowledge that different worship provision such as multiple live musicians and/or singers, together with a continued commitment to streamed services, will require further evolution of both audio and visual recording equipment.
## **The Fabric Report by Tony Bullimore**
This report covers the management of property under the control of the PCC, i.e. the Church, the Parish Centre, the Church Hall and the churchyard. The PCC has delegated this responsibility to the Stewardship Task Group (STG), which has met formally online and in person throughout the review period.
Throughout the period under review, the STG was involved in producing and implementing risk assessments related to varied hall users, the hall office, Coffee Stop and church services (including music and Holy Communion), in line with Government and Church of England advice, as Covid restrictions continued to varying degrees. We thank both Louise Richards and Sharon Stirman for their ongoing efforts to maintain safety for those meeting in church throughout the year.
The Church and Parish Centre are cleaned by a small team of regular volunteers (Valerie Gardiner, Pat Booker, Clive and Lesley Stringer, Jenny Heathfield, Janice Hennessy and Liz Paine). We thank them all for their efforts to keep our church buildings clean and tidy.
Louise Richards has taken over responsibility for decorating the church with flowers, following Maureen Guard’s dedicated service over many years. Most of the money for church flowers is donated by churchgoers in celebration or remembrance of an event or person.
With regard to the repair, maintenance and improvement of the church buildings internally, sections of plaster have been removed owing to the potential for damage or injury to churchgoers. These areas have been
checked and there is no further sign of decay. During the period under review, the boiler was both serviced and repaired and regular checks on the emergency lights, fire equipment and smoke alarms were made. Where Covid restrictions have allowed, regular servicing of the heating system, fire extinguishers and our organ were carried out by contractors. Externally, the church roof gullies were inspected by Alec Cartwright and Tony Bullimore and cleared of leaf debris to help prevent leaks, and the lightning conductors were serviced and certified.
The churchyard and Garden of Remembrance have been maintained by the church gardener, Trevor Willder. Owing to the Covid restrictions there were no ‘PayBack’ sessions this year by young people undertaking community service. We are also grateful to all the volunteers, including Geoff Hackett and Keith Simons, who work hard to keep the churchyard tidy. Repair work undertaken in the churchyard includes the replacement of an external water tap and a bollard by the Parish Centre doors, and the re-positioning of a broken gravestone. We are currently in discussion with Dartford Borough Council with regard to temporarily lowering the churchyard perimeter wall and trimming back a number of the larger trees which, if they fell, could cause damage to either the church buildings or our neighbours.
The Church Hall is managed by Jenny Chambers and cleaned by Chrystal Simmons and we thank them for their efforts throughout the year. We ensure all our cleaning products are eco-friendly and used by all hall users. Regular servicing/maintenance of the heating and fire extinguishers have been carried out and checks of the emergency lights, fire equipment and smoke/carbon dioxide alarms were completed. During the period under review, new curtains were obtained to provide privacy for Dance-a-Cise classes and emergency lighting above an exit was repaired. It should be stated that the floor still shows significant signs of wear and needs replacing. This is an ongoing issue that will be addressed when funds allow.
## **Financial Review by Clive Winton**
The Financial Review is based on the accounting period 1[st ] January 2021 to 31[st ] December 2021. During the period under review, the Church bank account was CAF Bank.
Total receipts on unrestricted funds were £104,834 of which £63,503 was unrestricted voluntary donations and a further £10,582 was from Gift Aid. Letting of the Church Hall, Church and Scout Hall contributed a further £11,124 to unrestricted funds. Fees received for funerals and weddings accounted for £12,104.
Restricted donations of £50,434 were also received of which £28,911 was for the Youth Minister Fund and £13,135 for the Raise the Roof project. Full details of all donations are shown in the Financial Statements.
It is difficult to provide comparisons between 2021 and 2020 due to the pandemic but it was encouraging to see that planned giving through envelopes and standing orders increased by a small amount over the previous year. Our main item of expenditure from unrestricted funds was for the provision of Christian ministry at St Michael’s which amounted to £57,461, the main part of which was the £54,000 contribution to the Diocesan Parish Share which the PCC had reduced in 2021 by 7% from the 2020 figure, due to the financial situation of the church at the end of 2020. The day-to-day cost of just keeping the Church, Church Hall, churchyard and office open continues to increase and now costs almost £600 per week.
The net result for the year was a deficit of receipts over payments of £1,101 on unrestricted funds. Adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31st December on unrestricted funds totalled £3,939.
The “Raise the Roof” project continued to raise funds in 2021. However, when the decision was taken by the PCC, towards the end of 2021, to shelve the project, after paying costs from donations
received, all donors were contacted and asked whether they would like the balance of their donations returned or transferred to other St Michael’s funds.
The Youth Minister Fund has continued to receive support via voluntary donations from church members and grants from the Rochester Good Stewards’ Trust. If these levels of support continue, there should be sufficient funding for the Youth Minister until the end of 2023.
## **Reserves Policy**
It is PCC policy to try to maintain a balance on unrestricted funds which equates to at least three months’ unrestricted payments. This is equivalent to £26,600 and is held to smooth out fluctuations in cash flow and to meet emergencies. The cash balance of £28,185 held on
unrestricted (including designated) funds at the year end, together with the amounts payable to and by the PCC, is sufficient to meet this target and leaves a balance of £1,585.
This balance is retained towards meeting the cost of repairs to the church and hall identified in the Quinquennial Inspections (inspections carried out every 5 years by the Diocese).
However, the figure of £1,585 falls well short of the actual cost of the repairs identified and so the PCC will be initiating a campaign to raise the funds required for these repairs and further improvements to the church and hall buildings and the churchyard, along with increasing the general giving to the church.
## **Gift Aid Report by Lesley Bate**
(Figures in brackets are those for 2020.)
During 2021, Gift Aid was claimed on donations from 56 (56) people, with 41 (44) people using Gift Aid for their regular giving as at the end of the year.
During 2021, we received £14795.13 (£17,095.96) in Gift Aid from the Inland Revenue, of which £10411.63 (£10,133.01) was by way of regular giving.
During the year, 5 gift aid declarations were cancelled or no longer used, and 1 new declaration for regular giving was signed. Gift Aid Small Donation Scheme (GASDS)
The GASDS allows parishes to claim a Gift Aid style repayment on small cash donations of
£20 or less for which we do not hold a Gift Aid declaration. (For us, this is generally the loose notes and coins in the offering). In 2019, we claimed the maximum amount of £2000. In 2020, we claimed £73.96 and, in 2021, we claimed £497.81. These lower amounts reflect the fewer number of church services held due to Covid.
## Gift Aid Declarations
Since April 2016, new Gift Aid declarations have included a clause requiring the person signing to confirm that they understand that if they do not pay enough tax in the tax year to cover all the Gift Aid that the charities they give to claim on their donations, then they are personally responsible for making up the difference.
## **APPROVAL**
Approved by the PCC on 16[th ] April 2022 and signed electronically on their behalf by the Reverend Carl Chambers, Chairman of the PCC.
## **Carl M Chambers**
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2021
|Note
General
£
£
INCOME
Voluntary Income
2(a)
74,085
0
Actvities for generating funds
2(b)
12,982
0
Income from Investments
2(c)
66
43
Church activities
2(d)
17,658
0
**TOTAL INCOME**
104,791
43
EXPENDITURE
Church activities
3(a)
104,313
1,622
Raising funds
3(b)
0
0
**TOTAL EXPENDITURE**
104,313
1,622
NET INCOME/(EXPENDITURE)
478
(1,579)
5
0
0
NET MOVEMENT IN FUNDS
478
(1,579)
Total funds brought forward
9(a)
5,040
237,228
Total funds carried forward
5,518
235,649
TRANSFER BETWEEN FUNDS
Unrestricted Funds
Designated|Funds
£
50,434
0
0
0
50,434
38,038
0
38,038
12,396
0
12,396
33,404
45,800
Restricted|TOTAL
2021
£
124,519
12,982
109
17,658
155,268
143,973
0
143,973
11,295
0
11,295
275,672
286,967|TOTAL
2020
£
116,305
12,045
1,337
7,562|
|---|---|---|---|
||||137,249|
||||114,893
90|
||||114,983|
||||22,266
0|
||||22,266
253,406|
||||275,672|
Page A
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## **BALANCE SHEET AT 31 DECEMBER 2021**
|Notes
FIXED ASSETS
Tangible
6
CURRENT ASSETS
Debtors & Prepayments
7(d)
Short Term Deposits
7(a)
Cash at Bank
7(b)
Miscellaneous cash
7(c)
LIABILITIES
Creditors - amounts falling due
8
within one year
NET CURRENT ASSETS/(LIABILITIES)
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
General
9(a)
Designated
9(a)
Restricted
9(a)|2021
£
212,982
212,982
3,090
60,073
14,519
337
78,019
(4,034)
(4,034)
73,985
286,967
5,518
235,649
45,800
286,967|2020
£
212,982|
|---|---|---|
|||212,982|
|||9,938
39,963
21,051
337|
|||71,289|
|||(8,599)|
|||(8,599)|
|||62,690|
|||275,672|
|||5,040
237,228
33,404|
|||275,672|
Approved by the Parochial Church Council on 21 September 2022 and signed on its behalf by:
## Carl M Chambers (signed electronically)
Carl Chambers (Vicar)
## Marc Culliford (signed electronically)
## Marc Culliford (Churchwarden)
The Notes on pages C to J form part of these accounts
Page B
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021
## **1 ACCOUNTING POLICIES**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's, and with the Regulations' "true and fair view" provisions. They have also been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
These accounts have been produced on the Accruals accounting basis. The PCC has agreed that for the accounts for 2022 onwards they can be prepared on the Receipts and Payments accounting basis. Charity Commission rules allow for this since the gross income figure is less than £250,000.
## **ASSETS**
## **Consecrated and benefice property**
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
## **Moveable church furnishings**
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.
## **Tangible fixed assets for use by charity**
These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:
- Land Nil - Fixtures & Fittings 20 years - Computers 3 years
## **FUNDS**
## **Unrestricted Funds**
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on future projects.
## **Restricted Funds**
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in these notes to the accounts.
Page C
## PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **2 INCOME**
|(a) Voluntary income
Planned giving:
Gift Aid donations
Tax recoverable
Other
Collections (open plate)
Gift Aid Small Donations Scheme
Donations, appeals etc
Tax recoverable on donations
Grant - Holiday at Home
Grant - Christmas Lunch
Grant - Youth Work
(b) Activities for generating funds
Fund-raising events
Parish News advertising
Hall Lettings
Church Hire
Railway Exhibition
Rent (Scout hall)
(c) Income from investments
Gross interest
(d) Church activities
Parish News sales
Bookstall
Fees
Coffee stop
Youth Work
Groups, meetings & events
TOTAL INCOME
Bank change incentive|General
Designated
£
£
32,701
8,175
16,765
1,801
504
12,236
1,903
74,085
0
1,537
321
10,242
432
450
12,982
0
66
43
66
43
2,000
126
12,104
1,104
707
1,617
17,658
0
104,791
43
Unrestricted Funds|Restricted
£
7,350
1,838
1,920
20,610
2,881
15,835
50,434
0
0
0
50,434
Other Funds|2021
2020
£
£
40,051
40,532
10,013
10,133
18,685
17,297
1,801
1,670
504
74
32,846
38,782
4,784
6,967
0
250
0
100
15,835
500
124,519
116,305
1,537
464
321
975
10,242
7,272
432
245
0
2,639
450
450
12,982
12,045
0
1,250
109
87
109
1,337
2,000
100
126
42
12,104
6,199
1,104
446
707
692
1,617
83
17,658
7,562
155,268
137,249
Total Funds|
|---|---|---|---|
Page D
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **3 EXPENDITURE**
|(a) Church activities
Missionary and charitable
giving: (Note 10)
Ministry:
Diocesan Parish Offer
Clergy expenses
Vicarage
Youth Worker Salary (Note 4)
Youth Minister Salary (Note 4)
Parish Administrator Salary (Note 4)
Youth Minister expenses
Gifts
Church running and maintenance
Church utilities
Churchyard maintenance
Railway Exhibition
Parish News
Bookstall
Hall running and maintenance
Hall utilities
Church Office
Safeguarding
Youth work
Outreach
Groups, meetings & events
Bank Charges
Professional fees
Wedding & Funeral Fees
Coffee Stop
(b) Raising Funds
Fund-raising events
TOTAL EXPENDITURE
**4 STAFF COSTS**
Wages and salaries
Average no. of employees|General
Designated
£
£
6,388
54,000
1,046
3,415
0
150
6,135
0
301
9,761
1,384
4,259
2,598
2,646
312
6,785
2,697
876
25
1,359
373
977
97
238
80
33
104,313
1,622
0
0
104,313
1,622
2021
2020
£17,748
£8,163
2
1
Unrestricted Funds|Restricted
£
3,202
2,250
0
11,409
54
13,013
2,068
3,481
26
126
2,409
38,038
0
38,038
Other Funds|2021
2020
£
£
9,590
13,217
54,000
57,853
3,296
1,161
3,415
3,527
0
2,037
11,559
0
6,189
6,126
13,013
0
2,369
510
14,626
8,824
4,259
4,006
2,624
1,943
0
1,979
2,646
1,523
312
229
6,785
5,781
2,697
1,910
876
1,310
25
0
1,485
634
373
265
977
31
97
67
2,647
1,890
80
70
33
0
143,973
114,893
0
90
0
90
143,973
114,983
Total Funds|2021
2020
£
£
9,590
13,217
54,000
57,853
3,296
1,161
3,415
3,527
0
2,037
11,559
0
6,189
6,126
13,013
0
2,369
510
14,626
8,824
4,259
4,006
2,624
1,943
0
1,979
2,646
1,523
312
229
6,785
5,781
2,697
1,910
876
1,310
25
0
1,485
634
373
265
977
31
97
67
2,647
1,890
80
70
33
0
143,973
114,893
0
90
0
90
143,973
114,983
Total Funds|
|---|---|---|---|---|
|||||114,893|
|||||90|
|||||90|
||||||
|||||114,983|
||||||
During the year 2021 the PCC employed a Youth Minister and a Parish Administrator. During the year 2020 the PCC employed a Youth Worker and a Parish Administrator.
## (a) Related Parties
No honoraria were awarded to PCC members in 2021.
During the year payments were made to the following PCC members: Chrystal Simmons £1,720 - for provision of cleaning services.
Page E
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **5 ANALYSIS OF TRANSFER BETWEEN FUNDS**
There were no transfers between Unrestricted and Restricted funds in 2021.
## **6 FIXED ASSETS**
Tangible
Church Hall (unrestricted)
|Disposal
Additions at cost
At 31 December
Cost of valuation
Depreciation
Net book value
At 1 January
No depreciation items
At 31 December|2021
£
212,982
0
0
212,982
0
212,982|2020
£
212,982
0
0|
|---|---|---|
|||212,982|
|||0|
|||212,982|
The church hall value shown is the value for insurance purposes in 1999, plus subsequent improvements at cost.
Land in Whitehead Close currently rented to 1st Wilmington Scouts Group and owned by the Church is not valued in the Fixed Assets. The survey carried out on 9 March 2016 in accordance with Section 119 of the Charities Act 2011 and the Charities (Qualified Surveyor's Report Regulations 1992) on this land stated "Given the compact nature of the site and the lack of vehicular access, we are of the opinion that redevelopment of the site for any other purpose would be extremely difficult to achieve and therefore the continued use by the Scouts is recommended". The Scouts currently occupy the land, having signed a 50 year lease in 2017, and pay a rent, currently £450 per annum, to the PCC. The amount of rent paid is reviewed every 5 years.
Page F
## PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **7 CURRENT ASSETS**
|(a) Short Term Deposits (with Diocese)
Church Repairs Fund Scheme (Church)
Church Repairs Fund Scheme (Hall)
Diocesan Loans Fund Scheme
(b) Cash at bank
CAF Bank Ltd.
Coop Bank Ltd.
(c) Miscellaneous cash
(d) Debtors & Prepayments
Tax recoverable
Prepayments
Other debtors
**8 LIABILITIES**
Amounts falling due within one year
Accruals for utility costs
Other creditors
Deferred income|2021
£
12,576
11,973
35,524
60,073
13,204
1,315
14,519
337
2,611
0
479
3,090
(937)
(2,922)
(175)
(4,034)|2020
£
12,554
11,952
15,457
39,963
20,624
427
21,051
337
5,609
727
3,602
9,938
(641)
(6,823)
(1,135)
(8,599)|
|---|---|---|
Page G
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **9 FUNDS**
General Fund Buildings Fund
Church Repair Fund Church Hall Repair Fund Youth Minister Fund
Youth Work Equipment Fund Christmas Day Lunch Fund Holiday at Home Fund Kondoa Fund Hall Project (Raise the Roof) Local Support Pastor Tito - Cornhill
Pat Iveson Fund
MA Course Churchyard Maintenance Churchyard Wall
Meets the cost of the day to day running of the Church. Represents the value of the Church Hall as valued in 1999 for insurance purposes together with the value of subsequent improvements. Represents money designated by the PCC for repairs to the Church. Represents money designated by the PCC for repairs to the Church Hall. Meets the cost of employing a Youth Minister on a full time basis, and is funded from monthly donations, gifts and grants.
Represents donations and grants received specifically for the purchase of equipment for Youth Work. Represents donations and grants made to support the provision of a lunch on Christmas Day. Represents donations and grants made to support the provision of the Holiday at Home event held three times a year. Represents donations made to support the work of the church in Chemba and the Diocese of Kondoa, Tanzania. Represents donations made to fund improvements and development of the the church hall.
Represents donations made to help local families by providing family specific foods and donations to the Food Bank. Represents donations made to help support Pastor Tito (Kondoa) to attend the one year Cornhill Training Course in the UK. Represents donations made to fund specific projects aimed at improving the church facilities.
Represents donations made to fund Rev. Carl Chambers MA Course. Represents donations made to fund maintenance work in the churchyard. Represents donations made to fund work on repairing or replacing the churchyard wall.
(a) Summary of Fund Movements
|Unrestricted Funds
Church Repairs
Hall Repairs
Buildings
Restricted Funds
Youth Minister (Note 9(i))
Youth Work Equipment
Christmas Day Lunch
Holiday at Home
Kondoa
Hall Project (Raise the Roof)
Local Support
Pastor Tito - Cornhill
Pat Iveson
MA Course
Churchyard Maintenance
Churchyard Wall
Designated
General|Balance at
1 January
2021
£
5,040
5,040
6,633
17,613
212,982
237,228
21,481
101
805
866
0
3,541
735
1,901
3,974
0
0
0
33,404|Income
£
104,791
104,791
22
21
0
43
28,911
25
0
0
1,787
13,135
1,788
0
2,000
2,562
26
200
50,434|Expenditure
£
(104,313)
(104,313)
(1,384)
(238)
0
(1,622)
(24,422)
(126)
0
0
(1,662)
(2,463)
(2,068)
(1,540)
(3,481)
(2,250)
(26)
0
(38,038)|Transfer
between
funds
Balance at
31 December
2021
£
£
0
5,518
0
5,518
0
5,271
0
17,396
0
212,982
0
235,649
3,813
29,783
0
0
0
805
0
866
0
125
(3,813)
10,400
0
455
0
361
0
2,493
0
312
0
0
0
200
0
45,800|
|---|---|---|---|---|
(i) A grant of £24,000 was given by Rochester Good Stewards Trust for any expenditure related to the Youth Minister position. The PCC deemed that the “Raise the Roof” project met this criteria and allocated an amount of £5,000 to the project from the grant. On completion of the project, the unspent element of £3,813 has been transferred back to the Youth Minister restricted fund.
Page H
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **10 MISSIONARY & CHARITABLE GIVING**
## From
|Christian Aid
Christian Solidarity Worldwide
High Hopes for Children
Wycliffe UK Ltd
Kondoa Diocese
Porchlight
1st Wilmington Scout Group
Dartford and Crayford Sea Cadets
Pastor Tito - Cornhill
Demelza Hospice care for children (Note 10(i))
Railway Children (Note 10(i))
Cherished Memories (Note 10(i))|Unrestricted
£
1,050
1,050
1,050
1,050
988
1,050
150
6,388|Restricted
£
1,662
1,540
3,202|Total
Total
2021
2020
£
£
1,050
1,282
1,050
1,982
1,050
1,982
1,050
1,982
2,650
2,395
1,050
1,982
0
300
150
300
1,540
1,012
0
660
0
660
0
660
9,590
15,197|
|---|---|---|---|
(i) These donations were from funds raised through the selling of items for the Railway Exhibition. No exhibition was held in 2021.
Page I
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **11 PRIOR PERIOD COMPARITIVE SOFA RESTATED**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2020
|Note
General
£
£
INCOME
Voluntary Income
2(a)
91,752
0
Actvities for generating funds
2(b)
9,379
0
Income from Investments
2(c)
1,263
74
Church activities
2(d)
7,312
0
**TOTAL INCOME**
109,706
74
EXPENDITURE
Church activities
3(a)
106,293
0
Raising funds
3(b)
90
0
**TOTAL EXPENDITURE**
106,383
0
NET INCOME/(EXPENDITURE)
3,323
74
5
0
0
NET MOVEMENT IN FUNDS
3,323
74
Total funds brought forward
1,717
237,154
Total funds carried forward
9(a)
5,040
237,228
TRANSFER BETWEEN FUNDS
Unrestricted Funds
Designated|Funds
£
24,553
2,666
0
250
27,469
8,600
0
8,600
18,869
0
18,869
14,535
33,404
Restricted|TOTAL
2020
£
116,305
12,045
1,337
7,562
137,249
114,893
90
114,983
22,266
0
22,266
253,406
275,672|TOTAL
2019
£
110,154
21,442
111
16,125|
|---|---|---|---|
||||147,832|
||||145,422
91|
||||145,513|
||||2,319
0
2,319
251,087|
||||253,406|
Page J
AtoJ.
an aLM1it s n(rt r&wired fortlx5 sei#Kin 144Q) ofthp Chth 2011 (the 2011 Ad) that an
Idependent examin8tm s need1.
It 15 my re5ponsib*ty to
sectw 145(5)(b) ufthe 2011 .
orKI seeking eXplanalK> from you as Inlee$ any maiieis. Tr ?UreS undertaken do
whether the accounls o In* aNI law aThJ the W is fmknj to those nwttws sd oul in the
Statement beknw.
Since the gmss inco forlhe year exceeds the aThKXXrt wo4Thled Ni se(IN)n 145(3) of IhB Ad, I nfirn th8t I
am qu81ified to ad as EyATknr oftrAI sedM)n ofthe Ad and that my
qualrfvtion is as sITh¥YF i
to keep acCx1ty reconts in a(xThdance 5e£aKJn 130 ofthe 2011 A(1: aThJ
requireftts oflh8 2011 Aa n(* been rt or
Oc.tr.2oZI
S Passmore IPFA
39 Montew Cthe
Beyjey, DA5 2BX
Page K
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2021
|Note
General
£
£
INCOME
Voluntary Income
2(a)
74,085
0
Actvities for generating funds
2(b)
12,982
0
Income from Investments
2(c)
66
43
Church activities
2(d)
17,658
0
**TOTAL INCOME**
104,791
43
EXPENDITURE
Church activities
3(a)
104,313
1,622
Raising funds
3(b)
0
0
**TOTAL EXPENDITURE**
104,313
1,622
NET INCOME/(EXPENDITURE)
478
(1,579)
5
0
0
NET MOVEMENT IN FUNDS
478
(1,579)
Total funds brought forward
9(a)
5,040
237,228
Total funds carried forward
5,518
235,649
TRANSFER BETWEEN FUNDS
Unrestricted Funds
Designated|Funds
£
50,434
0
0
0
50,434
38,038
0
38,038
12,396
0
12,396
33,404
45,800
Restricted|TOTAL
2021
£
124,519
12,982
109
17,658
155,268
143,973
0
143,973
11,295
0
11,295
275,672
286,967|TOTAL
2020
£
116,305
12,045
1,337
7,562|
|---|---|---|---|
||||137,249|
||||114,893
90|
||||114,983|
||||22,266
0|
||||22,266
253,406|
||||275,672|
Page A
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## **BALANCE SHEET AT 31 DECEMBER 2021**
|Notes
FIXED ASSETS
Tangible
6
CURRENT ASSETS
Debtors & Prepayments
7(d)
Short Term Deposits
7(a)
Cash at Bank
7(b)
Miscellaneous cash
7(c)
LIABILITIES
Creditors - amounts falling due
8
within one year
NET CURRENT ASSETS/(LIABILITIES)
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
General
9(a)
Designated
9(a)
Restricted
9(a)|2021
£
212,982
212,982
3,090
60,073
14,519
337
78,019
(4,034)
(4,034)
73,985
286,967
5,518
235,649
45,800
286,967|2020
£
212,982|
|---|---|---|
|||212,982|
|||9,938
39,963
21,051
337|
|||71,289|
|||(8,599)|
|||(8,599)|
|||62,690|
|||275,672|
|||5,040
237,228
33,404|
|||275,672|
Approved by the Parochial Church Council on 21 September 2022 and signed on its behalf by:
## Carl M Chambers (signed electronically)
Carl Chambers (Vicar)
## Marc Culliford (signed electronically)
## Marc Culliford (Churchwarden)
The Notes on pages C to J form part of these accounts
Page B
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021
## **1 ACCOUNTING POLICIES**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's, and with the Regulations' "true and fair view" provisions. They have also been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
These accounts have been produced on the Accruals accounting basis. The PCC has agreed that for the accounts for 2022 onwards they can be prepared on the Receipts and Payments accounting basis. Charity Commission rules allow for this since the gross income figure is less than £250,000.
## **ASSETS**
## **Consecrated and benefice property**
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
## **Moveable church furnishings**
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.
## **Tangible fixed assets for use by charity**
These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:
- Land Nil - Fixtures & Fittings 20 years - Computers 3 years
## **FUNDS**
## **Unrestricted Funds**
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on future projects.
## **Restricted Funds**
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in these notes to the accounts.
Page C
## PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **2 INCOME**
|(a) Voluntary income
Planned giving:
Gift Aid donations
Tax recoverable
Other
Collections (open plate)
Gift Aid Small Donations Scheme
Donations, appeals etc
Tax recoverable on donations
Grant - Holiday at Home
Grant - Christmas Lunch
Grant - Youth Work
(b) Activities for generating funds
Fund-raising events
Parish News advertising
Hall Lettings
Church Hire
Railway Exhibition
Rent (Scout hall)
(c) Income from investments
Gross interest
(d) Church activities
Parish News sales
Bookstall
Fees
Coffee stop
Youth Work
Groups, meetings & events
TOTAL INCOME
Bank change incentive|General
Designated
£
£
32,701
8,175
16,765
1,801
504
12,236
1,903
74,085
0
1,537
321
10,242
432
450
12,982
0
66
43
66
43
2,000
126
12,104
1,104
707
1,617
17,658
0
104,791
43
Unrestricted Funds|Restricted
£
7,350
1,838
1,920
20,610
2,881
15,835
50,434
0
0
0
50,434
Other Funds|2021
2020
£
£
40,051
40,532
10,013
10,133
18,685
17,297
1,801
1,670
504
74
32,846
38,782
4,784
6,967
0
250
0
100
15,835
500
124,519
116,305
1,537
464
321
975
10,242
7,272
432
245
0
2,639
450
450
12,982
12,045
0
1,250
109
87
109
1,337
2,000
100
126
42
12,104
6,199
1,104
446
707
692
1,617
83
17,658
7,562
155,268
137,249
Total Funds|
|---|---|---|---|
Page D
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **3 EXPENDITURE**
|(a) Church activities
Missionary and charitable
giving: (Note 10)
Ministry:
Diocesan Parish Offer
Clergy expenses
Vicarage
Youth Worker Salary (Note 4)
Youth Minister Salary (Note 4)
Parish Administrator Salary (Note 4)
Youth Minister expenses
Gifts
Church running and maintenance
Church utilities
Churchyard maintenance
Railway Exhibition
Parish News
Bookstall
Hall running and maintenance
Hall utilities
Church Office
Safeguarding
Youth work
Outreach
Groups, meetings & events
Bank Charges
Professional fees
Wedding & Funeral Fees
Coffee Stop
(b) Raising Funds
Fund-raising events
TOTAL EXPENDITURE
**4 STAFF COSTS**
Wages and salaries
Average no. of employees|General
Designated
£
£
6,388
54,000
1,046
3,415
0
150
6,135
0
301
9,761
1,384
4,259
2,598
2,646
312
6,785
2,697
876
25
1,359
373
977
97
238
80
33
104,313
1,622
0
0
104,313
1,622
2021
2020
£17,748
£8,163
2
1
Unrestricted Funds|Restricted
£
3,202
2,250
0
11,409
54
13,013
2,068
3,481
26
126
2,409
38,038
0
38,038
Other Funds|2021
2020
£
£
9,590
13,217
54,000
57,853
3,296
1,161
3,415
3,527
0
2,037
11,559
0
6,189
6,126
13,013
0
2,369
510
14,626
8,824
4,259
4,006
2,624
1,943
0
1,979
2,646
1,523
312
229
6,785
5,781
2,697
1,910
876
1,310
25
0
1,485
634
373
265
977
31
97
67
2,647
1,890
80
70
33
0
143,973
114,893
0
90
0
90
143,973
114,983
Total Funds|2021
2020
£
£
9,590
13,217
54,000
57,853
3,296
1,161
3,415
3,527
0
2,037
11,559
0
6,189
6,126
13,013
0
2,369
510
14,626
8,824
4,259
4,006
2,624
1,943
0
1,979
2,646
1,523
312
229
6,785
5,781
2,697
1,910
876
1,310
25
0
1,485
634
373
265
977
31
97
67
2,647
1,890
80
70
33
0
143,973
114,893
0
90
0
90
143,973
114,983
Total Funds|
|---|---|---|---|---|
|||||114,893|
|||||90|
|||||90|
||||||
|||||114,983|
||||||
During the year 2021 the PCC employed a Youth Minister and a Parish Administrator. During the year 2020 the PCC employed a Youth Worker and a Parish Administrator.
## (a) Related Parties
No honoraria were awarded to PCC members in 2021.
During the year payments were made to the following PCC members: Chrystal Simmons £1,720 - for provision of cleaning services.
Page E
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **5 ANALYSIS OF TRANSFER BETWEEN FUNDS**
There were no transfers between Unrestricted and Restricted funds in 2021.
## **6 FIXED ASSETS**
Tangible
Church Hall (unrestricted)
|Disposal
Additions at cost
At 31 December
Cost of valuation
Depreciation
Net book value
At 1 January
No depreciation items
At 31 December|2021
£
212,982
0
0
212,982
0
212,982|2020
£
212,982
0
0|
|---|---|---|
|||212,982|
|||0|
|||212,982|
The church hall value shown is the value for insurance purposes in 1999, plus subsequent improvements at cost.
Land in Whitehead Close currently rented to 1st Wilmington Scouts Group and owned by the Church is not valued in the Fixed Assets. The survey carried out on 9 March 2016 in accordance with Section 119 of the Charities Act 2011 and the Charities (Qualified Surveyor's Report Regulations 1992) on this land stated "Given the compact nature of the site and the lack of vehicular access, we are of the opinion that redevelopment of the site for any other purpose would be extremely difficult to achieve and therefore the continued use by the Scouts is recommended". The Scouts currently occupy the land, having signed a 50 year lease in 2017, and pay a rent, currently £450 per annum, to the PCC. The amount of rent paid is reviewed every 5 years.
Page F
## PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
## NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **7 CURRENT ASSETS**
|(a) Short Term Deposits (with Diocese)
Church Repairs Fund Scheme (Church)
Church Repairs Fund Scheme (Hall)
Diocesan Loans Fund Scheme
(b) Cash at bank
CAF Bank Ltd.
Coop Bank Ltd.
(c) Miscellaneous cash
(d) Debtors & Prepayments
Tax recoverable
Prepayments
Other debtors
**8 LIABILITIES**
Amounts falling due within one year
Accruals for utility costs
Other creditors
Deferred income|2021
£
12,576
11,973
35,524
60,073
13,204
1,315
14,519
337
2,611
0
479
3,090
(937)
(2,922)
(175)
(4,034)|2020
£
12,554
11,952
15,457
39,963
20,624
427
21,051
337
5,609
727
3,602
9,938
(641)
(6,823)
(1,135)
(8,599)|
|---|---|---|
Page G
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **9 FUNDS**
General Fund Buildings Fund
Church Repair Fund Church Hall Repair Fund Youth Minister Fund
Youth Work Equipment Fund Christmas Day Lunch Fund Holiday at Home Fund Kondoa Fund Hall Project (Raise the Roof) Local Support Pastor Tito - Cornhill
Pat Iveson Fund
MA Course Churchyard Maintenance Churchyard Wall
Meets the cost of the day to day running of the Church. Represents the value of the Church Hall as valued in 1999 for insurance purposes together with the value of subsequent improvements. Represents money designated by the PCC for repairs to the Church. Represents money designated by the PCC for repairs to the Church Hall. Meets the cost of employing a Youth Minister on a full time basis, and is funded from monthly donations, gifts and grants.
Represents donations and grants received specifically for the purchase of equipment for Youth Work. Represents donations and grants made to support the provision of a lunch on Christmas Day. Represents donations and grants made to support the provision of the Holiday at Home event held three times a year. Represents donations made to support the work of the church in Chemba and the Diocese of Kondoa, Tanzania. Represents donations made to fund improvements and development of the the church hall.
Represents donations made to help local families by providing family specific foods and donations to the Food Bank. Represents donations made to help support Pastor Tito (Kondoa) to attend the one year Cornhill Training Course in the UK. Represents donations made to fund specific projects aimed at improving the church facilities.
Represents donations made to fund Rev. Carl Chambers MA Course. Represents donations made to fund maintenance work in the churchyard. Represents donations made to fund work on repairing or replacing the churchyard wall.
(a) Summary of Fund Movements
|Unrestricted Funds
Church Repairs
Hall Repairs
Buildings
Restricted Funds
Youth Minister (Note 9(i))
Youth Work Equipment
Christmas Day Lunch
Holiday at Home
Kondoa
Hall Project (Raise the Roof)
Local Support
Pastor Tito - Cornhill
Pat Iveson
MA Course
Churchyard Maintenance
Churchyard Wall
Designated
General|Balance at
1 January
2021
£
5,040
5,040
6,633
17,613
212,982
237,228
21,481
101
805
866
0
3,541
735
1,901
3,974
0
0
0
33,404|Income
£
104,791
104,791
22
21
0
43
28,911
25
0
0
1,787
13,135
1,788
0
2,000
2,562
26
200
50,434|Expenditure
£
(104,313)
(104,313)
(1,384)
(238)
0
(1,622)
(24,422)
(126)
0
0
(1,662)
(2,463)
(2,068)
(1,540)
(3,481)
(2,250)
(26)
0
(38,038)|Transfer
between
funds
Balance at
31 December
2021
£
£
0
5,518
0
5,518
0
5,271
0
17,396
0
212,982
0
235,649
3,813
29,783
0
0
0
805
0
866
0
125
(3,813)
10,400
0
455
0
361
0
2,493
0
312
0
0
0
200
0
45,800|
|---|---|---|---|---|
(i) A grant of £24,000 was given by Rochester Good Stewards Trust for any expenditure related to the Youth Minister position. The PCC deemed that the “Raise the Roof” project met this criteria and allocated an amount of £5,000 to the project from the grant. On completion of the project, the unspent element of £3,813 has been transferred back to the Youth Minister restricted fund.
Page H
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **10 MISSIONARY & CHARITABLE GIVING**
## From
|Christian Aid
Christian Solidarity Worldwide
High Hopes for Children
Wycliffe UK Ltd
Kondoa Diocese
Porchlight
1st Wilmington Scout Group
Dartford and Crayford Sea Cadets
Pastor Tito - Cornhill
Demelza Hospice care for children (Note 10(i))
Railway Children (Note 10(i))
Cherished Memories (Note 10(i))|Unrestricted
£
1,050
1,050
1,050
1,050
988
1,050
150
6,388|Restricted
£
1,662
1,540
3,202|Total
Total
2021
2020
£
£
1,050
1,282
1,050
1,982
1,050
1,982
1,050
1,982
2,650
2,395
1,050
1,982
0
300
150
300
1,540
1,012
0
660
0
660
0
660
9,590
15,197|
|---|---|---|---|
(i) These donations were from funds raised through the selling of items for the Railway Exhibition. No exhibition was held in 2021.
Page I
PAROCHIAL CHURCH COUNCIL OF ST MICHAEL & ALL ANGELS
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (continued)
## **11 PRIOR PERIOD COMPARITIVE SOFA RESTATED**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2020
|Note
General
£
£
INCOME
Voluntary Income
2(a)
91,752
0
Actvities for generating funds
2(b)
9,379
0
Income from Investments
2(c)
1,263
74
Church activities
2(d)
7,312
0
**TOTAL INCOME**
109,706
74
EXPENDITURE
Church activities
3(a)
106,293
0
Raising funds
3(b)
90
0
**TOTAL EXPENDITURE**
106,383
0
NET INCOME/(EXPENDITURE)
3,323
74
5
0
0
NET MOVEMENT IN FUNDS
3,323
74
Total funds brought forward
1,717
237,154
Total funds carried forward
9(a)
5,040
237,228
TRANSFER BETWEEN FUNDS
Unrestricted Funds
Designated|Funds
£
24,553
2,666
0
250
27,469
8,600
0
8,600
18,869
0
18,869
14,535
33,404
Restricted|TOTAL
2020
£
116,305
12,045
1,337
7,562
137,249
114,893
90
114,983
22,266
0
22,266
253,406
275,672|TOTAL
2019
£
110,154
21,442
111
16,125|
|---|---|---|---|
||||147,832|
||||145,422
91|
||||145,513|
||||2,319
0
2,319
251,087|
||||253,406|
Page J
AtoJ.
an aLM1it s n(rt r&wired fortlx5 sei#Kin 144Q) ofthp Chth 2011 (the 2011 Ad) that an
Idependent examin8tm s need1.
It 15 my re5ponsib*ty to
sectw 145(5)(b) ufthe 2011 .
orKI seeking eXplanalK> from you as Inlee$ any maiieis. Tr ?UreS undertaken do
whether the accounls o In* aNI law aThJ the W is fmknj to those nwttws sd oul in the
Statement beknw.
Since the gmss inco forlhe year exceeds the aThKXXrt wo4Thled Ni se(IN)n 145(3) of IhB Ad, I nfirn th8t I
am qu81ified to ad as EyATknr oftrAI sedM)n ofthe Ad and that my
qualrfvtion is as sITh¥YF i
to keep acCx1ty reconts in a(xThdance 5e£aKJn 130 ofthe 2011 A(1: aThJ
requireftts oflh8 2011 Aa n(* been rt or
Oc.tr.2oZI
S Passmore IPFA
39 Montew Cthe
Beyjey, DA5 2BX
Page K