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2022-12-31-accounts

Walmer Parish Churches St Mary, St Saviour and Blessed Mary of Walmer

Open lives, open hands, open churches

ANNUAL REPORT and ACCOUNTS 2022

www.walmerparishchurches.org

(Walmer Parish Churches is a registered charity – no. 1128470)

Walmer Parochial Church Council
Financial Statements
Year Ended 31 December 2022
Contents
Charity Reference and Administrative Details
Trustees’ Annual Report
Statement of Financial Activities
Balance Sheet

Notes to the Financial Statements
Independent Examiners Report		 Page
2
5-13
14
15
16-24
25

1

The Parochial Church Council of the Ecclesiastical Parish

of

Walmer St . Mary w St. Saviour

(Reg. No. 1128470)

Annual Report and Financial Statements of Walmer Parochial Church Council

For the year ended 31 December 2022

Vicar:

The Rev’d Canon Seth Cooper Elizabeth House 32 St. Mary’s Road Walmer Deal CT14 7QA

Banks:

National Westminster Bank Plc 31 High Street Deal CT14 6EW

CCLA Investment Management Ltd. The CBF Church of England Deposit Fund 85 Queen Victoria Street London EC4V 4ET

Independent Examiners:

Higson & Co. 45, Queen Street Deal Kent CT14 6EY

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– Walmer St. Mary w St. Saviour Annual Report for 2022

Administrative information

St Mary’s Church is situated on St. Clare Road, Walmer; St Saviour’s Church is situated on The Strand, Walmer; The Blessed Mary of Walmer church is situated on Church Street, Walmer. It is part of the Diocese of Canterbury within the Church of England. The correspondence address is The Parish Office, Elizabeth House, 32 St. Mary’s Road, Walmer, DEAL. CT14 7QA

The Parochial Church Council of the Ecclesiastical Parish of Walmer St Mary w St Saviour was registered as a charity with the Charity Commission on 10th March 2009. The working name of this Charity is ‘Walmer PCC’. Walmer PCC was constituted under the Parochial Church Council Powers Measure (1956) which came into effect on 2[nd] January 1957.

Walmer PCC members, who are Trustees, are elected at the Annual Parochial Church Meeting and those who served during 2021 were:

Incumbent: The Rev’d Canon Seth William Cooper Chairman
Associate Priest: Carolyn Wood
Curate Steve O’Connor
Wardens: Mrs Jane Lopacka
Mr Jerry Swallow
Deputy Wardens: Mrs Lesley Smith
Miss Sylvia Bowley
Representatives on the
Deanery Synod: Mr Paul Henderson
Mr John Featherstone
Other Ministers: Mr Malcolm Sawyer (Reader)
Elected members: Mrs Jane Annesley
Mrs Jennie Cooper
Mr Chris Flint
Miss Monica Hawkins
Mrs Jane Sharp
Mrs Nicola Sparkes
Mrs Val LeVaillant
Mr Chris Lockyer
Miss Susan Fairley
Mr Bill Butler
Ms Marie Genin
Co-opted member Mr Vic Kelly Treasurer

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Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are spent. To this end the Trustees are given an introductory booklet, ‘Trusteeship – An introduction for PCC Members’, produced by The Archbishop’s Council.

Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees are all responsible to the PCC and report back to it regularly. Their deliberations are received by the full PCC and discussed as necessary.

Objectives and Activities

Walmer PCC has the responsibility of co-operating with the incumbent, the Rev’d Canon Seth Cooper, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibility for the three Churches, Parish Hall and Parish Office.

Financial Review

The financial statements have been prepared in accordance with accounting policies set out in notes to the accounts and comply with the charities governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

This financial year has been as difficult as last due to the continuing impact of the Covid-19 pandemic and the current economic climate which has resulted in the cautious reopening of churches and services. However, a change of policy in respect of Parish share expenditure has resulted an overall surplus of £21k whilst earlier forecast envisaged a deficit of £29k. This change is clarified in the details below.

Details of the income and expenditure:

The overall outturn position is a surplus of £21k. Unrestricted funds surplus of £13k less a reduction in our endowment investment of £1k and an increase in restricted funds of £9k.

Unrestricted Funds Income £140k: (2021 £139k)

Planned giving receipts were £10k less than last year at £89k although this was offset by an increase in letting and rental income of £10k at £34k plus some insurance claims £2k, i.e., a net increase of £1k.

Unrestricted Funds Expenditure £127k: (2021 £158k)

Expenditure increase were heat/light/water £6k, major repairs £10k, plant committee £4k, professional fees £2k, less reductions in parish share £52k and other £1k, i.e. a net decrease of £31k.

Restricted Funds Income £16k: (2021 £11k)

Income overall increased by £5k, although the configuration of receipts changed including non-recurring grants and legacies.

Restricted Funds Expenditure £4k: (2021 £2k)

Expenditure increase were Gifts £3k, professional fees £1k less a reduction in repairs to furniture/fittings and property, i.e. a net increase of £2k.

A full analysis of the restricted funds received are shown in note 12 to the accounts.

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Endowment Investments:

There was a reduction in the market value of our Endowment Funds of £0.7k.

Other Funds:

The £28,800 remaining from the Belinda Martin legacy from 2019 by the PCC for a project(s) specifically in her memory continues to be held in a designated fund.

During the year total fund balances rose from £245.1k to £266.4k.

Parish Share:

At a recent meeting with Archdeacon Darren from Canterbury Diocese it emerged that the Diocese does not recognise and treat any unpaid Parish Share for the year as a legal debt but funds any shortfall from other sources.

In this context it follows that no liability arises as far as Walmer Parish is concerned. Therefore, no accrual has been made in 2022 for the unpaid balance of £43.6k, whilst still complying with the requirements of SORP to reflect a true and fair view of the charity’s financial position.

No amendment to 2021 annual accounts has been made as these are closed and filed with the appropriate organisations. (Parish Share accrual £32.2k).

However, it should be noted that in the event of a change of policy on the Canterbury Diocese part a future potential liability could arise.

Reserves Policy

This PCC attempts to maintain sufficient funds for the purpose of properly maintaining its various properties. In the case of the Parish Hall and Elizabeth House funding is administered through the Plant Committee. In the case of the Church buildings, it is administered through the PCC Committee and restricted funds are held within the main accounting system. We are looking into increasing the balance in reserves to provide secure funding for future requirements.

Investment Policy

It is our policy to invest our fund balances with the CBF Church of England Deposit Fund.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland published on 16 July 2014 (as amended of Update Bulletin 1 published on 2 February 2016).

Public Benefit

The Trustees have referred to the guidance from the Charity Commission in relation to public benefit when reviewing the charity’s aims and objectives and in planning future activities.

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Review of the year 2022

Open lives, open hands, open churches

Worship the LORD with gladness; come into his presence with singing.

Psalm 100.2

Looking back over the annual reviews from the past two years it’s something of a relief not to have to write about the difference the pandemic has made….

It is, however, a pleasure to mention the tremendous progress made in the life of our churches during 2022. Not least amongst this was the process leading up to the approval of a new Mission Action Plan (MAP) for 2022-2025 by the PCC. The MAP will guide much of the work and direction of our churches for the next few years. Thank you to the MAP team, Jennie Cooper, Paul Henderson and Rob Sparkes who helped to develop this.

Not least among the issues the MAP has needed to address is the financial one. In 2022 we began to face head-on the financial difficulties that the parish has. The Properties and Finance Strategy team came up with plans to increase income from Elizabeth House and to install toilets and a kitchen area in St Mary’s church so that it can be used for a wider range of community activities. Progress on these proposals is being made.

Likewise, we all engaged with the parish Stewardship Programme in the autumn and the need to increase our regular giving. At the time of writing there was still not a final update on this appeal but there will be an increase of about £10,000 a year, about 20%, in 2023 over previous years. This is a tremendous effort and thank you – thanks to everyone who has increased their contributions so generously to keep the life of our churches flourishing – every penny that you give helps toward the mission of the church. Thanks must go to Tom Batten, Jerry Swallow, Mike Terry, and Elaine Wickenden for doing so much of the admin around this.

As well as financial changes 2022 also saw personnel changes with our curate Steve O’Connor leaving to take up a post in Oxford. Steve had played an important part in our ability to respond well to the pandemic. We continue to wish him and Pascal every blessing for the future.

Throughout the year church life was returning to what might be thought of as normal and also with new things starting to flourish. At St Saviour’s church a Community Garden Group has been established and as the year ended there were plans to start a new Saturday coffee morning. The parish handbell group grew and now includes some non-church members. Likewise, there were plans to run an Alpha course following requests at Christmas services. Upgrades to the path at St Saviour’s and the sound system at St Mary’s mean that our buildings are being kept in good order (plans to repair the roof at St Saviour’s are in hand).

While the general social decline in religious observance and, particularly, Christian adherence has begun to affect the churches in Walmer, attendance has increased from the lows of the pandemic during 2022 and we are still able to maintain our regular pattern of worship. My thanks go to the many who support and sustain our church services – not least our Wardens and sacristans (thank you Jane Lopacka, Jerry Swallow, Sylvia Bowley, Lee Hawkes, Lesley Smith, and Janet Stephenson) but also those who act as greeters, sidespeople, readers and intercessors, servers and, of course, our organists, the two Chris’s, and the choir. I have been ably assisted by Carolyn Wood, the benefice associate priest, and Steve, as well as lay ministers, Paul Henderson, Malcolm Sawyer, Jennie Cooper, Julia Cox, and Rob Sparkes; and retired clergy, Frank Kent and Stephen Young. Thank you so much for all you do.

Our churches were again able to be used regularly by choral and orchestral groups for community concerts and for our own fundraising concerts, markets, and events. It’s such a joy to be of service to the wider community in this way. Thanks to members of the Friends of Walmer Parish Churches team and to Chris Flint and Tina Roberts for all the hard work they put in to fundraising events.

This community engagement extends beyond our church buildings with the many activities we host at our parish hall and in Elizabeth House – ably managed by Elaine Wickenden and Mike Terry. Likewise visits to the Downs Church of England Primary school and local care homes by the parish ministers and members of our pastoral team (ably led by Paul Henderson and administered by Tina Roberts) mean that Walmer Parish Churches has a strong community profile. We have also recently made contact with the Beacon School on the old Walmer Science College site in

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Salisbury Road and hope to be able to grow this contact. May I say a personal thanks to Nicola Sparkes, Jane Sharp, and Monica Hawkins who help with baptisms and weddings, another aspect of our church contact with the wider community.

Furthermore 2022 gave us opportunities to both celebrate and to mourn with our local community at times of national importance; the Jubilee and the passing of Queen Elizabeth II. Both St Saviour’s and St Mary’s churches held community events to celebrate the Jubilee and special prayers were used in our church services. Then, later in the year, we were able to open our churches, to offer space for quiet prayer and reflection, to maintain books of condolence, and to hold special services at a time of national grieving. With thanks to the members of our congregations who acted swiftly to make sure our churches were open.

Each year we have the blessing of welcoming some new faces to our churches who quickly become friends but we also have to say goodbye to others. Among those who died and will be remembered in our churches were Peggy Warren, David Warren, Anne Kent, Joan Church, Diana Bailey, Derek Wise, Lord Boyce, and Barbara Groves. We continue to commend them into God’s mercy and pray for comfort for their mourning families.

I say this each year but there is no other way of saying it because it’s true: the support of my family and friends, ministerial colleagues, parish officers, and many others, is something that, however many clever words I may find, mention of here can never be thanks enough. The blessing of our shared lives together is a blessing from God and, for that, I am truly grateful.

with every blessing. The Rev’d Seth Cooper – January 2023

PCC Business Report for the APCM of Monday 24 April 2022

Business of the PCC:

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Churchwarden’s Report 2023

Blessed Mary of Walmer

St Mary’s

Churchwarden’s Annual Report for St. Saviour’s

Church life at St. Saviour’s has thrived since the relaxation of Covid restrictions. There has been a warm welcome for everyone. Services are well attended, probably back to pre-pandemic levels.

Activities over the past year:

These activities have brought people into the church for the first time, many of whom have passed by many times but never been in.

Maintenance and repairs

The Vestry carpet, damaged by a leaky roof, has been replaced (paid for by our insurers).

Repairs have been made to the church roof in various areas, with more to be done.

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The church path has been resurfaced, making the pathway significantly safer and enhancing kerb-appeal. This was paid for by various grants.

Services

As always, all the people who enhance our Sunday and Wednesday worship services and church activities in various ways are greatly appreciated and thanked.

Outreach Worker

Following a donation for outreach work in 2021, we endeavoured to find an outreach worker to be based at St. Saviour’s church. The plan is for such a worker to forge links with the wider community and generate greater use of the church premises with groups and activities. This project was put on hold in the Autumn and will be reignited during 2023.

Cost cutting

We have been doing all we can to reduce our spending on utilities – many thanks to St. Saviour’s congregation for your cooperation.

St. Saviours Community Garden Group,

Annual Report 2022

The idea of a community garden surrounding St. Saviours became established in 2022.

A committee was formed to oversee the project, comprising of five members to include a Chairperson, Treasurer and a Secretary. A Charity Account for the project was opened at the Nat West Bank in Deal. A Constitution was instituted. The agreed title for the project was ‘St. Saviour’s Community Garden Group’.

In July, the St. Saviour’s Community Garden Group met the approval of Walmer Parish Churches Parish Church Council under whose umbrella it functions and to whom it has remit.

The Community Services Officers for Deal and Walmer met the group to share information relating to the opportunities for practical and financial support from Kent County Council and Dover District Council and local agencies. Linda Ford, the leader of the Sandown Community Garden in North Deal shared her experience of overseeing their community garden and enabling volunteers to contribute to the development of their project.

The Newsletter, representation to the PCC and the parish congregation raised awareness of the project and, also, that volunteers were welcome to help. Weather permitting, we meet on a Saturday morning 10am to 12noon to work in the garden. A few people have joined us at random. The challenge to attract volunteers from the wider community is being addressed. Nadine Miller, the Diocesan Advisor for Social Media explained the advantages of using Facebook as one possibility. An open event with a speaker, and the use of local media were further options under discussion.

A contractor is employed to tend the lawn, The PCC pays for this service. The footpath has been resurfaced. The Committee have made an interim future plan of the garden with consideration for bio-diversity in the development of the area. Restoration tasks include, pruning, weeding, planting herbs and plant donations from friends, planting spring bulbs and general tidying. Hop plants have been donated, Members from the Deal Hop Project assisted in setting up the hop poles and advising on the care of the plants. A hose was purchased for this purpose. This year the hops did not thrive. A water butt has been successfully installed with a hose attachment.

9

Garden Events; In June a party for the late Queen’s Platinum Jubilee, In July some people picnicked in the garden during the Royal Marines Concert, On August Bank Holiday the Brocante was held.

In the year 2022 The St. Saviour’s Community Garden Group was established and the foundations laid for future development in partnership with the local community.

Jennifer Stevens, Chairperson, January 2023.

Plant Committee

Parish Hall

The hall is in good order and there is no major work earmarked for 2023.

Rental income this year has returned to pre-pandemic levels and several new regular hirers have been established.

A new lease has been drawn up and agreed with Adamson’s garage for the rental of the land to the rear of the parish hall. This has generated an addition £750pa bringing the total annual rent to £3,750.

Elizabeth House

Post-pandemic many of the previous house users and groups did not return. After careful consideration and planning it was agreed that a major update and redecoration should take place to Elizabeth House to make the house more appealing and welcoming with facilities to encourage new hirers and groups.

With the benefit of the DDC grant and a legacy we have maintained our cash at bank at the same time as funding this refurbishment.

The improvements included new downstairs WC, renovation of upstairs bathroom, new carpets for the main downstairs meeting room. Redecoration of the main rooms, window blinds, furniture, and projector screen. Health & Safety improvements were also made to include, additional stair handrails and fireresistant doors.

Alterations to the downstairs toilet and other disabled access issues are on the agenda for when funds allow.

Summary

As you will see from the accounts the finances are currently in good order. It is anticipated that on completion of the Elizabeth House improvements, rental opportunities will increase and generate more income for the parish. The general hire fees are also to be increased from April 2023 to help cover the increasing energy and maintenance costs.

Our thanks go to Mike Terry for his excellent expertise in role as Treasurer and to Elaine Wickenden for her diligent bookkeeping and the management of the lettings and operational costs for both Elizabeth House and Walmer Parish Hall.

Steven Wickenden – Chairman of the Property Committee

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Pastoral Team

We continue to visit the care homes in our area and those in their own homes who need help. Comfort and perhaps communion.

The annual Memorial Service, for those who have been bereaved in the past year, will once again take place in May.

Members of the group have been taking Safeguarding training on-line during our meetings of late.

Paul Henderson

Deanery Synod

Discussions have taken place about Deanery Mission Plan and Chris Spencer will be putting the matter to the next Chapter meeting in February.

There are plans to invite someone from the Diocese to give a talk on Lay Ministry as many people in the parishes are unsure what it entails.

The Treasurer outlined the update of parish share, regarding the parishes and it was suggested that those who are having a difficult time may be helped by those who have few problems in this direction.

Paul Henderson

Friends of Walmer Parish Churches - 2022 Report to the APCM

During 2023 The Friends held the following fundraising events which raised a total of £2764

Talk at St Saviours: Simon Booker - script writer and novelist: £840 Annual Quiz: £484 Choir Concert: £1250 Gift Aid on above: £190

The opening balance in our account was £4198 and the closing balance £6060

During the year the Friends gave £1500 to St Mary’s and St Saviour’s:

£1000 toward the refurbishment of the St Saviour’s path £250 towards the sound system £250 towards the repair of the clock

The number of paying members of the Friends has dwindled from 20 last year to just 11 regular donors. Liz Mott - Friends’ Committee member

Annual Report for the APCM Fundraising

An important income stream for the Walmer parish churches is fundraising by volunteers, and for many years fundraising events have been organised and this also is the case last year.

Up until the lockdown we always had a Christmas Market one year and the following year a Christmas coffee morning, all taking place in St Mary’s. Last year (2022) it was decided to have our Coffee morning in

11

St Saviour’s. This was mainly because of the recession, the energy costs and the success when we opened up at the Brocante. Also it was felt that there might be a greater footfall passing St Saviour’s. All the stalls, the refreshments, the music and the raffle were a great success and about £1,100 was raised for the church’s funds. The Downs Church of England School sang beautifully and the Parish Handbell ringers made their debut.

Tina, the motivating force behind this successful event, gives a big thank you to all the people who worked so hard for this community event on Saturday 19th November. A great deal of work takes place at home before the actual event, it is very much appreciated.

Elsewhere, fundraising took place at the Deal market, and the Town Hall Undercroft, and the Downs School, and the highlight was the holding of our Mini-Fayre at St Saviour’s in conjunction with the Brocante. The events are shown, as follows:

16[th] April Deal Market - raised £291

9[th] July Downs School - raised £100 (£25 donated to the school) = £75

30[th] July Undercroft - raised £423

8[th] October Deal Market - raised £316

19[th] August St. Saviours Mini Fayre - raised £2,100

Total = £3205 + £1100 = £4305

The items at the open air stalls are mainly bric-a-brac, books, glassware and ceramics, garden implements, soft furnishings, paintings, jigsaws, etc. which have been donated. Each stall is manned by volunteers who give of their time sometimes in unpleasant weather and they are greatly valued, as are all those involved in the hugely successful event at St. Saviour’s. Held on the same day as the Brocante its success is due in no small measure to the opening of the church for refreshments which were superb and attracted people into the church, many visiting for the first time. The stalls, teas, and friendly welcome from the volunteers created a real community spirit.

Another source of income is the back of church sale of books at St. Mary’s which Susan Fairley initiated. This has attracted a lot of interest, and over the past months has raised something in the region of £250. It all helps.

But, and there is always a but, Tina feels that after organising the Christmas event for many years she cannot be organising it in the future,

although she will always want to have a stall wherever we are and, of course, would always help anyone who is willing to take over the organisation.

Both Tina and Chris thank everyone for donating items for the stalls, and to the volunteers who man them. If anyone wishes to help, please let us know. You’ll be very welcome.

Electoral Roll

The Church Electoral Roll currently has 178 members enrolled. Jane Sharp – Electoral Roll Officer

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Choir Annual Report to the APCM

St Mary’s choir now has approximately 12 members, quite small in number, but nevertheless we have competent singers on each part, so are still able to sing four part anthems and songs each Sunday. We are now meeting every Friday in the Loyns room at St Saviours, which is cheaper to heat in the cold months. I think it is true to say that the atmosphere in practices is relaxed and that the members of the choir enjoy each other’s company and singing together.

We continue to lead the music for the 9.30 service at St Mary’s, the evensong on the 3[rd] and occasionally 5[th] Sundays at St Saviours, and any additional services such as funerals and weddings if required, etc.

In 2022 we performed the “Crucifixion” by John Stainer on Good Friday, joined by some members of the St Andrews choir with their organist accompanying, and this year we will sing “Olivet to Calvary” by Maunder.

Another highlight last year was an informal concert that we presented at St Saviours church in May, money raised from this went to the Ukraine appeal. We are intending to put on another concert in late May of this year to raise money for the church funds.

I would like to thank Chris Berriman for his work at St Saviours, and all the choir members, who are so committed and fun to work with!

Chris Lockyer - Organist and choirmaster, St Mary’s church

– Annual report to the APCM February 2023 The Downs Church of England Primary School

Since my last report a great deal has happened at The Downs Church of England Primary school.

Back in July we were able to host a Summer fayre for our community – the first one since the pandemic! I am thrilled to say that this raised much needed funds to support the rising cost of school trips. The feeling of getting back to normal continued and in December we were able to open our doors once again for a hugely successful Christmas Fayre where the children were able to meet Father Christmas himself!

For the first time in two years we were able to begin visiting church again without having to maintain protective bubbles. This meant the we have, as a whole school, enjoyed a Harvest celebration and a Christmas service with Rev Seth and members of the church community. The children and staff particularly enjoyed the performance by the hand bell group at Christmas.

Our year 6 children took part in Cathedral day in November. This was a wonderful opportunity to join with other Church primary schools and learn more about Canterbury Cathedral. The children took part in worship an ad the opportunity to explore the beautiful building.

Moving forward we continue to plan for Rev Seth and Hendy to visit our children in school and support them in their understanding of the Church and Christian traditions.

Since Christmas we have been trialling our extended curriculum which demonstrates our belief that nothing is impossible. Key children from years 4 and 6 are participating in offsite learning that aims to boost their vocational skills and develop personal skills. This has so far been a huge success!

At lunchtimes we are also focused on extending the social skills of our children. Instead of being led by adults, our children now choose an activity zone to engage with. Making this independent decision has already helped expand some friendship groups.

As we continue through this academic year the school would very much like to work in collaboration with St Mary’s church to benefit the community as a whole.

Ms Natalie Luxford – Head teacher

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WALMER PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES 1 JANUARY : 31 DECEMBER 2022

Unrestricted Restricted Endowment Total Funds Total Funds
Funds Funds Funds 2021
Note £ £ £ £ £
Income & Endowments
Donations & Legacies 2(a) 88541.70 12468.23 0 101009.93 110320
Other Trading Activities 2(b) 34339.47 3242.02 0 37581.49 24772
Investments 2(c) 231.70 36.44 0 268.14 148
Charitable Activities 2(d) 14444.97 0 0 14444.97 15130
Other Incoming Resources 2(e) 2214.00 0 0 2214 430
Total Income 139771.84 15746.69 0 155518.53 150800
Expenditure
Charitable Activities 3(a) 126634.75 6257.50 132892.25 160563
Raising Funds 3(b) 466.94 216.96 0 683.90 80
Loss on Sale of Fixed Asset 32
Total Expenditure 127101.69 6474.46 0 133576.15 160675
Net Income/(expenditure)
(Before Othet Investment Gains)
12670.15 9272.23 0 21942.38 -9875.00
Net Gains(-Losses) on Investments 9(b) -656.10 -656.10 698
Total Net Income/(Expenditue) 12670.15 9272.23 -656.10 21286.28 -9177
Transfers Between Funds 12
Net Movement in Funds 12670.15 9272.23 -656.10 21286.28 -9177
Total Funds Brought Forward 183642.14 55881.80 5573.51 245097.45 254273
Total Funds Carried Forward 196312.29 65154.03 4917.41 266383.73 245096

The notes of pages 16 to 26 form part of these financial statements

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WALMER PAROCHIAL CURCH COUNCIL BALANCE SHEET AS AT: 31 DECEMBER 2022

2021
Note Unrestricted Restricted Endowment Total Total
£ £ £ £ £
Fixed Assets
Tangible Fixed Assets 9(a) 160000.00 160000.00 160000.00
Investment Assets 9(b) 4917.41 4917.41 5573.00
160000.00 0 4917.41 164917.41 165573.00
Current Assets
Debtors 10 9634.08 9634.08 4571.00
Short Term Deposits: 1895.38 2807.84 4703.22 4642.00
Cash at Bank & In Hand 54428.14 62346.19 116774.33 123733.00
65957.60 65154.03 0 131111.63 132946.00
Liabilities: Amounts Falling Due In One Year
Creditors 11 29645.31 29645.31 53423.00
Net Current Assets 36312.29 65154.03 0 101466.32 79523.00
Total Net Assets 196312.29 65154.03 4917.41 266383.73 245096.00
Parish Funds
Unrestricted 12 167512.29 167512.29 152560.00
Unrestricted - Designated 28800.00 28800.00 28800.00
Restricted 12 65154.03 65154.03 58163.00
Endowment 4917.41 4917.41 5573.00
196312.29 65154.03 4917.41 266383.73 245096.00

Approved by the Parochial Church Council on Monday 24[th] April 2023

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Note

2a

2b

2c

2d

2e

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

Income And Endowments
Donations & Legacies
Planned Giving:
Envelopes & Standing Orders
Tax Recoverable
Collections (Open Plate)
Legacies
PoW@Kidz & Youth Group
Downs Bibles
Non Recurring Grants etc.
Donations, Appeals, Flowers St. Marys, etc.
Special Tower Appeal
Other Trading Activities
Magazine Adverts
Hall Miscellaneous Income
Hall & Elizabeth House Lettings
Fund Raising
Rents
Friends Activities
Investments
Dividends/Interest
Charitable Activities
Use of Church Buildings
Organ Fund
Fees
Courses
St Marys / St Saviours Coffee
Magazine Sales
Other Incoming Resources
Fees From Canterbury
Refunds
Insurance Claims
Area Dean
Total Income		 Unrestricted
Restricted
Endowment
Total
Total
Funds
Funds
Funds
2021.00
£
£
£
£
£
45807.00
45807.00
48213.52
13931.05
190.25
14121.30
16351.53
6939.24
6939.24
6484.89
2000.00
2000.00
4000.00
21658.45
0.00
0.00
105.79
270.00
270.00
0.00
7167.00
5845.83
13012.83
0.00
12697.41
4162.15
16859.56
17505.69
0.00
0.00
88541.70
12468.23
0.00
101009.93
110319.87
0.00
0.00
0.00
0.00
0.00
0.00
15630.00
15630.00
7538.00
5084.47
649.04
5733.51
4234.35
13625.00
13625.00
13000.00
2592.98
2592.98
0.09
34339.47
3242.02
0.00
37581.49
24772.44
231.70
36.44
268.14
147.75
231.70
36.44
0.00
268.14
147.75
50.00
50.00
50.00
350.00
350.00
200.00
13941.00
13941.00
14698.00
31.00
31.00
130.00
72.97
72.97
0.00
0.00
0.00
52.06
14444.97
0.00
0.00
14444.97
15130.06
0.00
0.00
300.00
0.00
0.00
0.00
2214.00
2214.00
130.00
0.00
0.00
0.00
2214.00
0.00
0.00
2214.00
430.00
139771.84
15746.69
0.00
155518.53
150800.12

16

Note

3a.

3b.

4

5

6

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

EXPENDITURE
Church Activities
Donations to Charities
Clergy Allowances
Upkeep of Services
Organist's Etc . Fees
Assistant Clergy & Staff
Heat, Light, Water
Repairs - Furn.Fits.Property
Insurance
Parish Share
Downs Bibles (Restricted)
Organ Tuning & Repairs
Major Repairs & Redecoration
Fees to Canterbury
Upkeep of Church Yards
St Marys Flowers
Plant Committee Expenses
Office Administration
Courses Expenses
Training & Mission
Web Site
Bank Charges
Support Costs
Refunds - Fees
Gifts
Sandwich Deanery
Loss on Revaluation of Assets
Professional Fees
Other
Raising Funds
Other Fundraising Events
Friends Expenses
Loss on Disposal of Fixed Asset
Total Expenditure
Analysis of Support Costs
CCCI
Office Administration
Independent Examiners Remuneration		 NOTE
(18)
(4)		 Unrestricted
Funds
£
1491.82
794.84
3834.21
0.00
11973.93
9417.42
10852.55
44373.06
1104.00
10000.00
9141.00
913.35
320.00
8272.00
10097.28
102.24
0.00
0.00
652.04
1054.06
0.00
241.00
0.00
0.00
1999.95
0.00		 Restricted
Endowment
Total
Total
Funds
Funds
2021.00
£
£
£
£
2285.00
2285.00
127.00
1491.82
1733.47
794.84
1200.94
3834.21
3100.50
0.00
0.00
11973.93
6239.76
0.00
9417.42
9760.60
10852.55
12688.12
44373.06
96587.00
0.00
0.00
0.00
1104.00
673.20
0.00
10000.00
0.00
9141.00
10655.00
0.00
913.35
300.00
0.00
320.00
0.00
8272.00
4271.00
10097.28
11434.65
102.24
26.60
0.00
0.00
0.00
0.00
0.00
652.04
698.55
1054.06
874.24
0.00
0.00
2817.80
3058.80
189.00
0.00
0.00
656.10
656.10
0.00
1154.70
3154.65
0.00
0.00
0.00
126634.75
466.94
0.00		 6257.50
656.10
133548.35
160559.63
141.12
608.06
80.00
75.84
75.84
0.00
466.94 216.96
0.00
683.90
80.00
32.00
127101.69 6474.46
656.10
134232.25
160671.63
2022
1054.00
10097.00
11151.00		 2021
874.00
11435.00
12309.00

Trustees Remuneration And Expenses

The trustees neither received or waived any remuneration during the year. (2021 Nil) The trustees did not receive any expenses reimbursed during the year. (2021 Nil) Expenses reimbursed to the vicar and curate during the year amounted to £1493 (2021 £1733)

Related Party Transactions

There were no related party transactions for the year ended 31st December 2022 (2021 Nil)

17

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

7 Staff Costs

The average number of employees during the year was as follows:

----- Start of picture text -----
2022 2021
1.5 1.5
Total staff costs were as follows:
Wages & Salaries 11,521 8,906
----- End of picture text -----

No employees recceived emoluments in excess of £60,000

The 2021 figure includes £1,890 of furlough income.

8 Donated Goods and Services

The three churches within Walmer Parish rely on a team of volunteers to ensure its mission is carried out as effectively and effeciently as possible, and this equally applies to the other two buildings viz: the parish Hall and Elizabeth House. The vicar and curate are fully engaged leaders, and the parish office administrator and two organists are employed by the parish, otherwise a large group of volunteers take on a miscellany of tasks. Some roles are significant such as church wardens and treasurer, choir, property committee, Friends of Walmer Churches, and the parish magazine. Others are engaged in other less consuming roles but no less important overall. Their volunteering contributes significantly towards the pursuit of on-going church activities. This volunteering does not appear in the parish acccounts.

18

9

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

9a.

9b

FIXED ASSETS
freehold Land
Equipment
and Buildings
£
£
Tangible Fixed Assets
Actual/Deemed Cost
At 1st January 2022
160,000
0
Additions
0
0
Depreciation
0
0
Disposals
0
0
At 31st December 2022
160,000
0
At 31st December 2021
160,000
0
Investments (Endowment)
Market Value 1st January 2022
5573
Net gain (loss) on annual revaluation
-656
Market Value 31st December 2022
4,917
Listed Investments		 Total
£
160,000
0
0
0
160,000
160,000
Total 2022
5,573
-656
4,917

19

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

10 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Gift Aid - Income Tax Recoverable
Prepayments & Accrued Income
Funeral Fees
Other
Sundry Debtors - Plant Committee
Total
11
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Plant Committee
CDBF Fees - Parish Share
Church Supplies
Gardening St Saviours
Viking Office Supplies
OtherOffice Supplies
Church Repairs
HMRC
Payroll Charges December
Professional Fees
CDBF Fees - Parochial Fees
Other
Total		 2022
2021
£
£
4217.00
3164.00
0.00
0.00
1775.00
1262.00
400.00
2380.00
1007.00
9634.00
4571.00
2022
2021
£
£
1162
875.00
24147
49898.00
63
212.00
40
100.00
205
199.00
0
259.00
104
1433.00
8
192.00
246
90.00
1860
1515
0
0
295.00
164.00
29645.00
53422.00

20

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

12
FUNDS
STATEMENT OF FUNDS-CURRENT YEAR
Unrestricted Funds
General Fund
Plant Committee
Designated Funds
Belinda Martin
Restricted Funds
St Saviours Acccounts
Flower Fund
Fabric Fund
St Saviours Decoration
Friends General
Downs Bibles
Blessed Mary of Walmer
Glazed Windows/Doors St Marys
Madagascar
Tower Appeal
Elizabeth House
Friends of Walmer Churches
St Saviours Church
The Childrens Society
Friends of Kent Churches
St Marys Memorial Chapel
Ukraine Appeal
Deal Food Bank
St Marys/St Saviours Heating
Warm Space project
Talk it Out Charity
Steve O'Connell
Richard Harris
St Marys Clock Restoration
St Marys P A System Restoration
Endowment Fund		 Balance at 1.1.22
Incoming Resource
Expenditure
Gain/Loss
Transfer
Balance at 31.12.2022
£
£
£
£
£
£
144989
119281
-108136
156134
9852
20492
-18966
11378
28800
28800
293
1
294
765
14
779
995
3
998
1699
13
1712
4200
0
4200
701
270
971
3467
1
3468
311
4
315
1068
225
-1293
0
27370
-1155
26215
2760
2760
51
3437
-1973
1515
12005
12005
197
424
-435
186
64
-64
0
2000
2000
858
-858
0
346
-346
0
5000
5000
1250
1250
225
-30
195
105
-105
0
215
-215
0
300
300
991
991
5573
-656
4917
245096
155519
-133576
-656
0
266383

Restricted Funds

The restricted funds are residual balances held in the CBF Church of England Deposit Fund arising from prior project in the event that the requirement fo the restricted fund may arise again in the future. Other restricted fund balances are held for specific projects in anticipation that these are implemented in the near future.

13a Analysis of Fixed Assets Between Funds

Analysis of Fixed assets between Funds - Current Period

Tangible Fixed Assets
Fixed Asset Investments
Current Assets
Creditors Due Within One Year
Total		 Unrestricted Funds
Endowment Funds
Restricted Funds
Total Funds
£
£
£
£
160000
160000
4917
4917
65957
65154
131111
-29645
-29645
196312
4917
65154
266383

13b Analysis of Fixed Assets Between Funds

Analysis of Fixed assets between Funds - Prior Period

Tangible Fixed Assets
Fixed Asset Investments
Current Assets
Creditors Due Within One Year
Total		 Unrestricted Funds
Endowment Funds
Restricted Funds
Total Funds
£
£
£
£
160,000
160,000
5573
5,573
74,783
58163
132,946
-53423
-53,423
181360
5573
58163
245096

21

14

WALMER PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS 1 JANUARY 2022 : 31 DECEMBER 2022

COMPARATIVES FOR THE COMPARITIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Endowment Total
Funds Funds Funds Funds
Income & Endowments:
Voluntary Income 99,014 11,306 0 110,320
Activities Generating Funds 24,772 0 0 24,772
Income From Investments 146 2 0 148
Church Activities 15,130 0 0 15,130
Other Incoming Resources 430 0 0 430
Total Income 139,492 11,308 0 150,800
Expenditure:
Church Activities 158,281 2,282 0 160,563
Raising Funds 80 0 0 80
Loss on Sale of Fixed Asset 32 0 0 32
Total Expenditure 158,393 2,282 0 160,643
Net Gains on investments 698 698
NET INCOME (-DEFICIT) -18,901 9,026 698 -9,177
RECONCILIATION OF FUNDS
Total Funds Brought Forward 202,542 46,856 4,875 254,273
TOTAL FUNDS CARRIED FORWARD 183,641 55,882 5,573 245,096

22

Walmer Parochial Church Council

Notes to the Financial Statements For the year ending 31 December 2022

Summary of significant accounting policies

(a) General information and basis of preparation

The PCC is a charity in England. The address of the registered office is given in the charity information on the front page of these financial statements. The nature of the charity’s operations and principal activities are regular public Christian worship, open to all. Providing for personal prayer and contemplation. Pastoral work including visiting the sick and bereaved. Teaching of Christianity through sermons, courses and groups. Taking religious assemblies in schools. Provision of a Youth Club with Christian ethos. Promotion of Christianity through events and literature. Supporting other charities in the UK and overseas.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The financial statements do not include a cash flow statement on the grounds it is not a large charity.

The financial statements have been prepared to give a ’true and fair view’ and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the PCC.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

The PCC adopted SORP (FRS 102) in the current year and an explanation of how transition to SORP (FRS 102) has affected the reported financial position and performance is in Note 19.

(b) 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 a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

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 the notes to the accounts.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

(c) Income Recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation

23

outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘income from other trading activities’. Upon sale, the value of stock is charged against ‘income from other trading activities’ and proceeds are recognised as ‘income from other trading activities’. Where it is impracticable to fair value the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘income from other trading activities’.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Interest income is recognised as the PCC’s right to receive payment is established.

The charity receives government grants to compensate for the impact of the covid-19 pandemic... Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

(d) Expenditure Recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

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 is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and accounted for gross.

(e) Support Costs Allocation

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative and payroll costs. They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Elizabeth House. Where support costs cannot be directly attributed to particular headings, they have to be allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.

(f) Fixed 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 sufficient 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 the charity

These are capitalised if they can be used for more than one year, and cost at least £1000. They are valued at cost or else, for gifts-inkind, 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:

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial.

An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year.

Investments

Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC’s best estimate of market value.

Short term deposits

These are the cash held on deposit either with the CCLA or at the bank.

(g) Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses from impairment are recognised in expenditure.

24

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