# **The Parochial Church Council of the Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst** 

## **Registered charity number 1128599** 

**with the Charity Commission (England and Wales)** 

## **also known as** 

**The PCC of the Parish of Speldhurst with Groombridge and Ashurst** 

**Annual Report and Financial Statements for the Year Ended 31st December 2020** 

|**Contents**|**Page**|
|---|---|
|Annual Report|1-11|
|Statement of Trustees' Responsibilities|12|
|Independent Examiner's Report|13|
|Statement of Financial Activities|14|
|Balance Sheet|15|
|Notes to the Accounts|16 - 24|





## **The Parochial Church Council of the Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst (“The PCC”)** 

**also known as “The PCC of Speldhurst with Groombridge and Ashurst”** 

**The PCC was registered as a Charity with the Charity Commission (England & Wales) in 2009 under registration number 1128599 under the requirements of the Charities Act 1993 (now the Charities Act 2011)** 

## **Annual Report for 2020** 

## **Reference and administrative information** 

|Incumbent:|The Revd. Douglas Wren||
|---|---|---|
||The Rectory, Southfields||
||Speldhurst|01892 862821|
||Tunbridge Wells, Kent, TN3 0PD|douglas.wren12@gmail.com|
|Address:|Church Office||
||The Rectory, Southfields||
||Speldhurst|01892 861187|
||Tunbridge Wells, Kent, TN3 0PD|speldhurst.church@btopenworld.com|
|Principal Bank:|National Westminster Bank||
||89 Mount Pleasant Road||
||Tunbridge Wells, Kent, TN1 1QJ||
|Independent Examiner:|Foot Davson Ltd||
||17 Church Road||
||Tunbridge Wells, Kent, TN1 1LG||
|Website:|http://speldhurst.org/church/||
|**Membership:**During the year the following served as members of The PCC:|||
|_Incumbent:_|The Revd. Douglas Wren|(Chairman)|
|_Churchwardens:_|Japs Kuhepa (St Mary’s)||
||Chris Lilly (St Martin’s)||
||Edward Pinnell (St Mary’s)||
||Tom Watson (St Martin’s)||
|_Deputy Churchwardens:_|Winston Blake (St John’s)||
||Helen Coffin (St Mary’s)||
||David Crundwell (St Johns)||
||Michael Smith (St Mary’s)||
|_Deanery Synod:_|Martin Atkinson (St. Mary’s)|(also Vice Chairman)|
||Glenn Pottow (St Mary’s)|(from 21 October 2020)|
||Peter Soyke (St Martin’s)||
||Arlene Fane (St. John’s)|(until 21 October 2020)|
|_Elected members:_|Adrian Dawes (St. Mary’s)||
||Arlene Fane (St John’s)|(from 21 October 2020)|
||Carolyn Firth (St Mary’s)|(from 21 October 2020)|
||Ian Firth (St Mary’s)||
||Heather Hughes (St Mary’s)||
||Tracy Watson (St Martin’s)|(also St Martin’s DCC Treasurer)|
||Christopher Blyth (St. Martin’s)|(until 21 October 2020)|
||June Roff (St Mary’s)|(until 21 October 2020)|



Michael Bullett 

(also Treasurer) 

_Co-opted member_ 

1 



## **Office holders who are not members of The PCC:** 

_Secretary:_ 

Andrea Burgess (also Parish Administrator) 

_Readers_ : 

Jenny Fitzsimmons was a Licensed Reader to the Parish until 13[th] August, after which she was a Reader with the Bishop’s Permission To Officiate. 

## **Other ministers in the Parish** 

John Perkins is a priest, John Buckle, David Lamey and Karol Leeves are Readers and Sarah Bullett and Karol Leeves are Pastoral Assistants, all with the Bishop’s Permission To Officiate 

## **The PCC presents its Report and Accounts for the year ended 31 December 2020.** 

## **Basis of preparation of the accounts** 

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Church Accounting Regulations 2006, 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 (FRS 102). 

## **Structure, governance and management of The Parish** 

The PCC is a corporate body established by the Church of England and is a charity registered with The Charity Commission (England and Wales) (“The Charity Commission”) number 1128599, the registration covering all three churches in The Parish.  The PCC operates under the Parochial Church Council Powers Measure 1956 and the Church Representation Rules. 

The Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst (“The Parish”) consists of three districts corresponding to the churches of St. Mary the Virgin, Speldhurst, St. John the Evangelist, Groombridge and St. Martin of Tours, Ashurst.  The Parish came into being on 1 April 1977 after an Order in Council confirmed a Pastoral Scheme uniting the two Benefices and Parishes, Speldhurst with Groombridge (which was one parish previously) and Ashurst, into a single parish.  In 2009 a Special Parochial Church Meeting made, and the Bishop’s Council and Standing Committee of the Diocesan Synod approved, the current scheme under which St. Mary’s and St. Martin’s operate with their own District Church Council (“DCC”) while St. John’s operates through a committee of The PCC (“The Committee”) which as such receives guidance from The PCC.  The Scheme provides rules for the operation of the two DCCs and The Committee. 

Each DCC, under delegated authority from The PCC, has the functions, powers and duties of a parochial church council within its district, subject to certain exceptions and limitations, in particular concerning financial and contractual matters.  The PCC has delegated to The Committee the day to day running of St. John’s but retains a more hands on approach as compared to the two churches with their own DCCs. 

The members of The PCC are appointed as follows: 

- The incumbent, any curates, the Churchwardens, Deputy Churchwardens and the Deanery Synod Representatives are ex officio. 

- The Churchwardens are nominated by the Annual Meeting of Worshippers (“AMW”) of their respective churches and elected at a Meeting of Parishioners annually for a one year term. 

- The Deputy Churchwardens are elected by the AMW of their respective churches for a one year term. 

- • The Deanery Synod representatives, currently the Parish is allocated 3 participants, are elected at an Annual Parochial Church Meeting (“APCM”) for a three year term.   Due to the delay in holding the APCM, the then existing Deanery Synod members continued in office until 21 October 2020, when new elections took place. 

- The elected members are nominated by the AMWs and then elected annually at the APCM for one year.. 

- There are provisions for casual vacancies to be filled. 

2 



The PCC deals with those matters specifically reserved for it, those referred to it by the DCCs and The Committee, and those affecting the whole Parish.  It has the responsibility of cooperating with the Rector and is responsible throughout The Parish for the whole mission of the church, pastoral, evangelistic, social and ecumenical. 

Under the Charities Act 2011 The PCC members, who are the “Trustees of the Charity", take ultimate responsibility for managing all of the affairs of The PCC and therefore of all 3 churches in the parish.  On election The PCC members are instructed in their responsibilities as trustees. 

## **Related parties** 

The Rector is an ex officio Foundation Governor of Speldhurst Church of England (Voluntary Aided) Primary School and St. Mary’s DCC is required to appoint a further 3 Foundation Governors, while the Diocese of Rochester is required to appoint the final 3 Foundation Governors.  Dan Pollen was appointed as a Governor in 2020 and he is also a member of St Mary’s DCC. 

St. Mary’s DCC has the power to appoint a Trustee to Speldhurst Village Hall, a charity registered with The Charity Commission with number 287945; the person appointed is not a member of a DCC or the PCC. 

The Rector and the Churchwardens nominated by St. Mary’s are ex officio trustees of the Speldhurst Recreation Ground, a charity registered with The Charity Commission with number 302846. 

The Rector and Michael Bullett are trustees of the Special Subjects Room (known as “The Speldhurst 1931 Trust” or “The 1931 Trust”) a charity which, due to its small size, is not required to register, and has not registered, with the Charity Commission (England and Wales).  The Trust has as its object benefiting people and organisations within the Parish of St. Mary’s.  The power to appoint the trustees lies with The PCC as does the power to direct the trustees in the way that they disburse the Trust’s funds, although this latter power has not been exercised for some years: both powers have been delegated to St. Mary’s DCC.  Net assets, based on the market value of investments, at 31st March 2020 were £54,155 (2019 £54,896).  Its income for the year ended on that date was £1,747 (2019 £1,697) while donations of £1,585 (2019 £2,750) were made or committed in the same period. 

The DCC of St. Martin’s has the right to appoint, for a year at a time, two representative members to The Committee of Management (all of whom are the trustees) of the Ashurst McDermott Hall, a charity registered with the Charity Commission (England and Wales) with number 302673.  They are Tom Watson and Tracy Watson, both members of The PCC.  Also Christopher Blyth is a trustee and was a member of The PCC until 21 October 2020. In addition, Michael Jarrett, Sophie Minoprio and Jeremy Syers are trustees and are members of St Martin’s DCC. 

Details of all transactions with related parties are set out in note 7 on page 19. 

## **Objectives and activities** 

The object of The Parish is to promote the whole mission of the Church of England within The Parish.  As part of this, The PCC, primarily through the DCCs and The Committee, is committed to enabling as many people as possible to worship at the three churches and to become part of their respective church communities.  Again, mainly through the DCCs and The Committee, The PCC maintains an overview of worship throughout The Parish and considers how the services and other related activities can involve the many groups that live within the districts of the three churches.  The services and worship put faith into practice through prayer and scripture, music and outreach. 

## **Risk management** 

The PCC, through the DCCs and The Committee, has carried out an assessment of the major risks to which The Parish is exposed, as identified by The PCC members. In particular a child protection policy is in place and the procedure for obtaining approval for those working with children and vulnerable adults is well established. 

All three churches and the central Parish function have systems of financial procedures in place for handling cash and for authorising, approving and paying for items of expenditure.  Appropriate insurance policies are in place. 

3 



## **Public benefit** 

In planning the activities of the three churches in The Parish, the clergy and The PCC have considered The Charity Commission’s guidance on Public Benefit and in particular the specific guidance for charities for the enhancement of religion.  The activities include the following. 

- The provision of public Christian worship open to all. 

- The provision of sacred space for personal prayer and contemplation. 

- Pastoral work, including visiting the sick and bereaved. 

- The teaching of Christianity through sermons, courses and small groups. 

- The provision of child and youth activities with a Christian ethos. 

- General promotion of Christianity. 

## **Operation of The PCC** 

The PCC meets as required and has a Standing and Finance Committee which transacts business as required between meetings of the full PCC, subject to any directions given by The PCC.  Most of the day to day activities take place in the church DCCs and The Committee as appropriate.  The PCC oversees the financial affairs of the DCCs and The Committee and provides The Committee with guidance on additional matters and takes a more active role in the management of St. John’s. 

The three churches present to The PCC budgets for the year for their respective churches.  The PCC approves these and authority is given for the three churches to work within their budgets without further reference to The PCC. The PCC also approves the budget for the central Parish function. 

## **Standing and Finance Committee** 

This committee is required to be appointed by law.  The members of the committee are, and were throughout the year, the Chairman and Vice Chairman, the Churchwardens, the two Deputy Churchwardens appointed by St. John’s, the Treasurer of The Parish and the Treasurer of St. Martin’s. 

## **Reserves policy and the cover** 

The PCC has approved a policy of maintaining at a particular level, the Unrestricted Funds which are designated for the use of the 3 churches, these are the General Funds of each church which are the free reserves of that church.  For St. Mary’s this is at a level of not less than 4 months’ normal expenditure.  For St. John’s and St. Martin’s this is at a level which is between three and six months’ normal expenditure, plus a further amount of £16,000 (£10,000 for St. John’s, £6,000 for St. Martin’s) to cover unexpected repairs to the Churches. 

Based on the budgets for 2021, in aggregate normal expenditure for St. Mary’s for four months and for St. John’s and St. Martin’s for three months amounts to £52,846: normal expenditure for four months at St. Mary’s and for six months at St. John’s and St. Martin’s amounts to £61,594.  The funds needed to cover this normal expenditure plus the £16,000 for emergency fabric repairs are between £68,846 and £77,594. 

At 31 December 2020 in aggregate the General Funds of the three churches amounted to £215,283 and thus are well in excess of the policy limits.  On an individual basis, the General Funds of St. Mary’s and St Martin’s are well in excess of the higher amount, while that of St. John’s is well above the lower and also above the higher amount of the policy.  However the churches are expecting to utilise around £17,000 of their general funds during 2021. In the light of these plans it is not felt that the free reserves of any of the churches are excessive. 

The PCC’s Unrestricted Funds, ie its free reserves, as opposed to the Unrestricted Designated Funds, are only £207. If the need arose The PCC would have to consider undesignating some or all of the Unrestricted Designated Funds of the three churches, potentially giving it access to what would be additional free reserves of £215,283 from their General Funds, £68,408 from their Diocesan Church Repair Funds and £45,319 from the Groombridge School House Fund: were all these funds undesignated, it would result in total unrestricted funds of £329,217. 

4 



## **Funds held as custodian on behalf of others** – see note 6 on page 19 

The PCC has acted as an agent for Spring Harvest, under its Group Organiser scheme, and as such collects money from intending participants during the year as they commit to attending, and forwards the money, usually around February.  The PCC has also acted as agent for the Diocese of Rochester in the collection for fees for such services as funerals and weddings.  This money is directly due to Spring Harvest and the Diocese respectively, not the PCC, and is therefore not included in the income or expenditure of the PCC but does form part of the bank balance, offset by the equivalent liability.  At the year end, the PCC held £365 on behalf of Spring Harvest (2019 £780), these funds are held in a separate bank account, and £858 on behalf of the Diocese. 

Also as shown in note 6 on page 19, during the year St Mary’s Speldhurst collected £470 on behalf of The Children’s Society which was paid over. 

## **Review of the year** 

## **The PCC** 

The PCC met four times during the year and the Standing and Finance Committee dealt with several matters by email resolutions.  The two DCCs and The Committee met between meetings and reports of these meetings were received by The PCC and discussed and approval given where necessary. 

## **Electoral roll and church attendance** 

There were 189 parishioners on the Electoral Roll on 21 October 2020 - St. Mary’s 148, St. John’s 13, St. Martin’s 28 (2019 192 - St. Mary’s 149, St. John’s 15, St. Martin’s 28).  The PCC normally reports the average weekly attendance split between adults and young people and then between the 3 churches.  This is usually based on attendances in October as that is the month which is required to be reported to the Diocese.  This year the decision has been taken not to report figures in this report due to the unusual arrangements relating to church attendances necessitated as a result of the Covid pandemic. 

## **Deanery Synod** 

The Tunbridge Wells Deanery Synod meets 3 times a year and comprises representatives of all 20 Anglican Churches (14 benefices) in Tunbridge Wells and Southborough and includes about 25 clergy members and 40 lay members.  Meetings include reports on the Bishop’s Council, Diocesan Synod and General Synod discussions, followed by an address and/or discussion about a wide range of local and national church related topics. 

## **Safeguarding** 

This remains a prominent feature in our Churches. We aim to adopt a culture of safeguarding in all that we do, so that every individual feels valued and safe within our Churches and our Church activities. Safeguarding posters are on all our Church notice boards.  During the year The PCC adopted statements on the following: i) Statement on Domestic Abuse and ii) the Statement on guidelines on how to use social media and email protocol with young children. All our voluntary helpers who work with children or older vulnerable people have up to date current DBS certificates and the majority have undertaken safeguarding training.  All Safeguarding incidents or private information is kept confidential. 

## **Achievements and performance** 

It’s been quite a year!  It started much as usual although by the beginning of March hand sanitizer and nervousness about physical contact were increasingly evident. Then, as a result of the Covid 19 pandemic, came lockdown in mid March and the restrictions put in place have had a major effect on the way that we have worshipped.  Initially there were no services in any of the churches and then, as the regulations were relaxed, some services were held with social distancing, meaning that the numbers who could attend were severely reduced, and face coverings, until towards the end of the year with yet another lockdown church services were again cancelled. 

However the situation has provided opportunities.  It is both joyful and humbling that only 3 weeks after the imposition of the first lockdown, the Parish broadcast its first online Act of Worship on Palm Sunday.  It has brought an audience not just of people from the Parish but also from further afield, and in particular people who have moved away, sometimes far away, have been brought back to worship with us again.  Also worthy of mention is the £15,000 that the whole parish contributed to facilitate the development of our online worship and social media mission; it was a remarkable sign of our confidence in quality worship growing in the future. 

5 



The worship planning group formed by The Rector provided the vision for the online worship and Sean Fishpool, aided by his committed team, have provided the technology and over the weeks our leadership team and many have provided the material. This has involved real commitment and in many cases stepping out of comfort zones both in front of the camera and sitting at the editing computer.  Together this gifted group has created week after week so much more than just a temporary replacement for the services in the building that one day we will enjoy again. In an unexpected way the online acts of worship have provided the forum for many to share a little of themselves in a way that may not have happened in a service – the inspiring “My Story” section being a wonderful example. 

During the first two months of 2020, the Pastoral Assistants continued their pastoral visiting and taking of Home Communion as before at Little Court and Ashurst Park care home,  Following the imposition of the first lockdown they helped form the St. Mary’s Care Group which has maintained pastoral contact with as many people as possible, almost entirely by telephone.  They also continued the practice of sending cards to the bereaved and sick.  Others also maintained contact with Birchwood care home. 

Other details of achievements and performance are set out below in the sections under each of the 3 churches. 

## **Finance** 

## _Covid-19 Outbreak_ 

This has impacted the Parish in a number of ways.  Although by 31 March 2020 the value of the investments had fallen by £20,013 following the turmoil in financial markets as a result of the covid pandemic, fortunately the values subsequently fully recovered and a further £11,625 was added to the values by the year end. 

Because of the very much reduced number of services that it has been possible to hold and the need for strict social distancing which has reduced attendances very considerably at those services which have been possible, service collections have suffered considerably.  These, including related gift aid, fell by £13,151 to £8,685 (2019 £21,836).  However congregations responded magnificently to an appeal to replace service collections so that overall donations, excluding grants and legacies, actually rose by £8,230 to £166,234 (2019 £158,004) and the PCC is very grateful for that.  Another effect has been the loss of fees, principally wedding fees, as it has not been possible to hold services in the year with sufficient guests present. 

## _Overall_ 

The income of The Parish rose by £8,582 (2019 £8,819) to £192,867 from £184,285.  Planned giving rose by £12,780 (2019 £5,681) to £139,395 from £126,615, while collections fell by £13,151 to £8,685 from £21,836 and, in response to the appeals mentioned above, non regular donations rose by £15,142 to £15,647 from £505.  Also grants rose by £10,076 to £14,404 from £4,328, the main component being grants to fund the restoration of the Waller Window in St Mary’s.  The Parish received legacies of £500 in 2020 (2019 £250). 

Expenses rose by £31,118 (2019 £2,373) to £200,078 from £168,960.  Church repairs accounted for £21,427 of the rise, which mainly related to the repair of the Waller Window in St Mary’s Speldhurst, while the digital consultancy in relation to the online services contributed £12,500.  Our contribution to the ministry of the Diocese, which includes the stipend, pension and housing of our incumbent and other diocesan ministry related matters, was unchanged, and the ministry related costs within the Parish fell by £1,017 (2019 rose by £4,108). There was a rise in the cost of maintaining the churchyards of £2,991 (2019 fall £3,654) to £18,754. 

Overall the “operating result” in the general funds of the churches and the PCC was a deficit of £1,793 (2019 £2,372). Other funds had a deficit of £5,418 (2019 surplus £17,697), making an overall deficit on all operations of £7,211 (2019 surplus £15,325).  The value of investments rose by £11,625 (2019 £26,550), resulting in an overall surplus of £4,414 (2019 £41,875).  The funds available to The Parish at the year-end were £346,847 (2019 £342,433). 

The balance sheet is currently healthy with sufficient cash to meet all currently foreseeable needs. 

6 



## _Individual churches:_ 

Copies of the detailed financial results of each individual church are available on request from The Parish Administrator at the Church Office (see page 1 for contact details). 

## _St. Mary’s Speldhurst_ 

The main highlights in the General Fund are: 

- Despite the limitations on services and attendances at those that were able to take place, there was an increase in the overall normal income of the General Fund of £4,063 to £131,653 from £127,590, while normal expenditure decreased by £2,870 to £124,196 from £127,066, in part because some expenses reduced as a result of the covid pandemic. Thus, after transfers to the Diocesan Church Repair Fund of £2,000 (2019 £5,000), there was a surplus of “normal” income over expenditure of £5,457 (2019 deficit £4,476). The exceptional expenditure amounted to £5,920 and the only material cost was a donation of £4,000 to the Diocesan Covid Fund which is supporting churches whose finances have suffered badly as a result of the pandemic. 

- After taking account of this, there was an “operating result” of a deficit of £463 (2019 £5,266). 

- There was an increase in the value of the investments of £7,924 (2019 £18,098), resulting in an overall surplus of £7,461 (2019 £12,832). 

In addition, the other funds received income of £13,137 (2019 £14,630), of which the largest component was £10,867 (2019 £10,561) for the Waller Window appeal, and met expenses of £25,964 (2019 £3,850) the main components being the repair of the Waller Window, £22,327, and maintenance of the churchyard, £2,027. 

The balance sheet remains healthy.  The overall funds available to the Church fell by £3,367 (2019 increase £28,612) to £201,602 (2019 £204,969). 

## _St. John’s Groombridge_ 

There was a deficit of normal income and expenditure, ie the operational result, on the Unrestricted General Fund of £1,050 (2019 £110), but after taking account of the increase in the value of investments of £1,323 (2019 £3,023) and a legacy received of £500 (2019 £NIL) there was an overall surplus of £773 (2019 £2,913). 

The value of the other funds increased by £4,037 (2019 £6,438), £2,377 of this being the increase in the value of the investments held in the School House Fund (2019 £5,429). 

Thus overall funds rose by £4,810 (2019 £9,351) over the year to £82,219 from £77,409. 

## _St. Martin’s Ashurst_ 

The total income of the General Fund decreased by £4,321 (2019 increase £3,360) to £14,791 from £19,112, and the expenditure decreased by £537 (2019 increase £816) to £14,401 from £14,938. For the year, there was a surplus of £390 (2019 £4,174) in the General Fund and after transferring £1,200 (2019 £1,200) to the Church Repair Fund there was an “operating result” on normal items of a deficit of £810 (2019 surplus £2,974).  The assets of the Restricted Funds increased by £1,362 to £1,643, primarily as a result of decreased expenditure out of the Broadsheet and Churchyard funds as a consequence of the covid pandemic, while the Church Repair Fund increased by £1,240 to £13,629. Therefore overall funds increased by £1,792 (2019 £4,208) to £53,035 (2019 £51,243). 

## _2021 Budgets_ 

These show that in the General Funds of the three churches, overall expenditure is likely to exceed total income by about £17,000.  About £6,000 of this projected deficit arises as a result of “non normal” expenditure.  The Parish is in the fortunate financial position of being able to finance these deficits should all expenditure come to fruition. 

7 



## **Reports of the activities of the three churches in The Parish** 

## _**St. Mary’s Speldhurst**_ 

## _Church Attendance and Electoral Roll_ 

There were 148 parishioners on the Church Electoral Roll in October 2020. 

## _The wardens’ Report_ 

Looking back today at what we were concerning ourselves with at St Marys’ in January and February 2020 seems like looking back at a different world.  Who at the DCC meeting on 22nd January would have thought that we wouldn’t meet face to face again until……when? 

But of course the Lord’s guiding hand was on our shoulder. Before we had heard of Wuhan, February 15th 2020 saw the first posting to St Mary’s Facebook page – our first venture online beyond our website. 

Ministry for children and young people has continued by Zoom for older children. When restrictions allowed, Toddler Praise has been possible and much appreciated.  The team has made a real effort to reach out to all children in Sunday club with personalised cards and a family adventure journal to encourage children and adults to pray together.  Older children received a personalised card and a Psalm or Prayer colouring book. 

Most of the home groups continue to meet by Zoom.  As the weeks go by more and more us master the intricacies of Zoom beyond the mute button!  We will have to get used to meeting face to face when we are finally allowed to do that. 

As lockdown eased over the summer, services returned to St Mary’s. These also required the time and commitment of several people in organising the necessary ticketing system for track and trace purposes. 

Remembrance Sunday in 2020 seemed particularly poignant as we remembered the extreme adversity faced by some in past generations at a time when adversity of a different type but similar impact is facing some today. Held outside and socially distanced, the weather was kind and we were all around the memorial at exactly the appointed hour! 

It would have been easy to allow the reimposition of lockdown to dampen spirits at the end of the year, but not when we have the joy of the birth of Jesus to share. The online nativity was a delight and so important for the children to be engaged in this way.  And of course the online Carol Service – a really ambitious production by the Community Choir and the technical team putting it all together. 

And lastly but by no means least the wonderful Start! course initiative which is delivered in small groups.   Start! introduces Christianity through six interactive sessions.  Start! makes no assumptions about participants’ background or experience or knowledge of Christianity or the church. It really does start from scratch. Well done to all involve for getting this off the ground, now running for the second time. 

## _The DCC_ 

The DCC met 7 times during the year but only once face to face. The DCC also operates through a number of committees or working groups, which carry out the detailed business of the Church.  Regular updates on safeguarding continue and discussions included matters such as the appointment of foundation governors for our village school,  the use of our church buildings and, in the light of the pandemic, ‘Where are we now?’ and ‘Where might we be?’. 

## _The L.I.F.E. Group_ 

The Life Group is a collection of people (15 at present) who are committed to the implementation of the ideas from the Community of Practice as St Mary’s becomes a more disciple based church. The invitation to be part of the Community of Practice was originally given to the whole church. 

It meets monthly, at first at The Rectory with tea and cake and then from April online.  Reports have been produced for the DCC to ensure that the group is accountable to the wider church. 

8 



## _Children’s and Youth work at St Mary’s_ 

This vitally important ministry is made possible by the devoted group of over 20 volunteers who plan, prepare, lead and help with the various groups serving the members of our young church.  The following are the various activities. 

- Up to March a Crèche was run in the Tower Room during Sunday morning 10am services, except All-Age, for children up to the age of 4.  Since then there has been significant engagement of families with the online worship, and we are hopeful that we will see some of these new families in church. 

- St Mary’s Under 5’s Ministry has two strands, which reach out in different ways.  These are Bumps and Babes, where since March contact has been largely via WhatsApp, and Toddler Praise where some outdoor activities have been possible.  Sadly it was, after much prayer, decided to close the  Smiley Faces Toddler Group. 

- Sunday Club, for children from around 3 to 8, last met in March in the hall at Speldhurst School. Since then, contact has been made with parents to involve children in online church services. In this way it is hoped they will feel connected and continue to worship with their church family. In the run up to Easter, two different age-appropriate books and a handmade card were delivered to every child connected with Sunday Club. The Nativity service this year was a great way to connect again with all the young children. The Nativity play was recorded around the village with over 20 children taking part. 

- Outback, for children aged 9 – 14, has a register of up to 25 children for our weekly 10am Sunday session. Since March, although direct contact has been limited, some of them have taken part in virtual or socially distanced Xplode sessions, read prayers in the online services, or taken part in the online Crib Service. 

- Xplode is aimed at young people aged 11 - 14 (school years 7-9).   Up until March it met weekly during term time and has a core of about 10 attending. Between March 2020 and June it met online.  There were a couple of meetings on the Recreation ground at the end of the summer term; and a few meetings (behind masks/ visors) were managed in the autumn term.  We are looking forward to the time when circumstances will allow us to resume physical meetings; but until then virtual conversations and games are helping to keep the group connections together. 

- Ignite, for young people aged 14 upwards.  It meets fortnightly during term time.  The group is made up of 8 boys and girls who regularly attend. After March, the meetings quickly switched to zoom and therefore without the fun and fellowship of eating together. As time went on, with school over zoom, the attraction of these gatherings waned and the group has been kept together with games and quizzes and praying for each other. When restrictions were less tight, we did manage to go for a walk but we look forward to being able to meet face to face as soon as we possibly can. 

## _Prayer Chain_ 

Our Prayer Chain coordinator receives requests from those in need of prayers for any matter and circulates the prayer chain with the request.  Those who have made requests find this very helpful. 

## _Home Groups_ 

Home Groups continue to be at the heart of church life and we have 11 running at present, at various times and frequencies with a membership of 93.  Since March the majority of meetings have been held on Zoom. 

## _Music at St Mary’s_ 

This year has brought challenges to the musicians at St. Mary’s. The most difficult of this has been the inability to sing and play together! However, tireless work has continued to provide musical worship for the church in various ways. Initially, and continuing now, is the music within the online Act of Worship. This was a steep learning curve for all involved as we learnt how to use recording technology and programmes. 

9 



Christmas brought additional musical challenges – and we settled on a virtual choir for the carol service. To put this together took many hours of hard work, not just from the singers themselves but also from the audio and visual team behind the scenes.  There was also the fabulous crib service with the young people and children adding their musical contributions. 

## _Church Fabric activities_ 

Apart from the normal general maintenance activities, on the heating system, clock, organ, and bells, 2020 was a quiet year for fabric.  The necessary funds to repair the vestry Waller window were raised, and the window was removed, repaired and reinstated.  The emergency lighting system was tested and some lights in the tower stairs were replaced.  A number of items of audio equipment were purchased to facilitate our online worship. 

## _Churchyard Activities_ 

Normal twice weekly grass cutting and general maintenance continued.  The annual churchyard grass strim was held in the autumn.  The 5 year arboriculture survey of the churchyard trees was undertaken in September and identified some safety works required to remove dead wood and reduce some large tree canopies. A tree surgeon has been selected to do the work in March 2021 once planning approval has been received. 

## _St. Mary’s Bellringers_ 

It was business as usual up to the middle of March, ringing prior to the 10 am service every week and often prior to the 6 pm service.  Lockdown in March brought a total stop to ringing, but we resumed ringing (socially distanced and masked) for services in September and October before stopping again at the second lockdown in November.   We have continued to keep the bells and fittings in good order with regular checks and maintenance so that they are ready for ringing when we are again able to do so. 

## _**St. John’s Groombridge**_ 

## _Church Attendance and Electoral Roll_ 

There were 13 people on the Electoral Roll as at the Annual Meeting of Worshippers in October 2020. 

The Committee met 3 times this year and the main items of business discussed and actioned are all included with those listed below. 

We normally join with St Martin’s Ashurst for the Harvest Thanksgiving service, but this year it was cancelled due to covid restrictions, as was our own carol service.  However the church was decorated and candlelit for Morning Prayer on 6[th] December and Holy communion on 13[th] December when carols were played on a sound system. We were invited to listen to recorded carols and reflections at St Martin’s on 20[th] December.  This was most enjoyable, particularly in the light of the covid restrictions. 

## _Pattern of services and the future_ . 

The services this year have been problematical due to covid restrictions and a number of lockdowns.  Our usual pattern of services continued up to, and including, 8[th] March.  There was then a lockdown and the next service was Holy Communion on 9[th] August, with further services on 6[th] September, 4[th] and 11[th] October, 1[st] November and 6[th] and 13[th] December.  During these services face masks were worn, social distancing observed, and hymns were played on a sound system as no singing was permitted. 

## _Fabric._ 

The main points are set out below. 

A Faculty application has been made to The Diocesan Advisory Committee in order to redecorate the Church and a response is awaited. 

Since 8[th] March the church has largely been closed and so routine inspections have taken place weekly. 

## _Friends of St John’s._ 

The Friends of St John’s was formed in 2011 to reach out to the wider community and to raise funds to maintain the fabric of the church.  To date the fund has raised £9,668, of which £1,439 (2019 £1,133) was raised in 2020. The fund met £979 (2019 £1,320) of the maintenance costs of the fabric during the year, 

10 



## _**St. Martin’s Ashurst**_ 

## _The DCC_ 

The DCC met five times whilst its Standing Committee did not meet. 

## _Church Attendance_ 

There are 28 parishioners on the St Martin’s Church Electoral Roll, of whom 8 do not reside in the district or Parish. 

## _Services etc_ 

The church year has been severely impacted by the Coronavirus pandemic with restrictions on public worship curtailing a large number of our usual services and celebrations after mid March. During the summer months a number of village gatherings were held in the glebe field at The Old Rectory. These featured readings, narrative and prayers interspersed with some music.  Lockdown was lifted to a degree during August, allowing a reduced number of services to be held in the ensuing weeks.  We were fortunate to be able to mark Remembrance Sunday in November with a truncated event held outdoors at the lychgate.  A Carol Reflection was also held just prior to the Christmas period in place of our usual annual Carol Service. 

## _Fundraising Activities_ 

These were similarly impacted by the pandemic although we were able to hold our longstanding annual ‘Progressive Supper’ in March, which raised £826 towards church funds. In the autumn a small contingent in our congregation participated in the Friends of Kent Churches ‘Ride and Stride’ event. 

## _Church renovation and other work_ 

The churchyard continues to be regularly maintained to ensure it remains in pristine condition.  Our Diocesan Quinquennial Inspection took place in October and no major issues requiring urgent attention were highlighted as a result. 

## _Other matters_ 

All villagers and members of the Electoral Roll resident outside the district or parish are kept in touch with church and village matters through the monthly Ashurst Broadsheet.  In light of the covid 19 pandemic, we were forced to move this to an online publication early in the year. 

Approved by The PCC on 7 May 2021 and signed on its behalf by: 

Revd. Douglas Wren (Chairman) 

11 



## **STATEMENT OF  PCC MEMBERS' RESPONSIBILITIES AS THE TRUSTEES** 

The Trustees are The PCC Members and as such are responsible for preparing the Trustees’ Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. Charity law requires the PCC Members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of The PCC and of its income and expenditure, for that period. In doing so thePCC Members are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles of the Charities’ Statement of Recommended Practice (FRS102); 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that The PCC will continue in operation. 

ThePCC Members areresponsiblefor keeping accounting records which disclosewith reasonableaccuracy at any timethe financial position of The PCC. They arealso responsiblefor safeguarding the assets of ThePCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Insofar as thePCC Members areaware, thereis no relevant information ofwhich ThePCC’s Independent Examiner is unaware, and thePCC Members havetaken all steps that they ought to have taken to makethemselves awareof any relevant information and to establish that the independent examiner is aware of that information. 

The PCC Members are responsible for the maintenance and integrity of the corporate and financial information included on the PCC's website. 

12 



## **INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF SPELDHURST WITH GROOMBRIDGE AND ASHURST** 

I report to the charity's trustees on my examination of the accounts of the charity for the year ended 31st December 2019 which are set out on pages 14 to 24. 

## **Responsibilities and basis of report** 

As thecharity’s trustees you areresponsiblefor thepreparation oftheaccounts in accordance with the requirements of the Charities Act 2011 (‘the Act’) 

I report in respect ofmy examination of thecharity’s accounts carried out under section 145 ofthe Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- 1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

- 2 the accounts do not accord with those records; or 

- 3 theaccounts do not comply with theapplicablerequirements concerning theform and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

**Tina Clay BA FCA** 17 Church Road For and on behalf of Tunbridge Wells Foot Davson Ltd Kent Chartered Accountants TN1 1LG 

May 2021 

13 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Statement of Financial Activities** 

**for the year to 31st December 2020** 

|**Note**<br>**Income from:**<br>Donations and legacies<br>**2 a)**<br>Church activities<br>**2 b)**<br>Other church operations<br>**2 c)**<br>Investments<br>**2 d)**<br>Other<br>**2 e)**<br>**Total Income**<br>**2**<br>**Expenditure on:**<br>Raising funds<br>**3 a)**<br>Church activities<br>**3 b)**<br>**Total expended**<br>**3**<br>-Realised<br>-Unrealised<br>**9**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>**Balances Carried Forward**<br>**15**<br>**Net Movement in Funds**<br>**Transfer between churches**<br>**Contributions to Parish costs**<br>**Balances Brought Forward**<br>**Net gains & (Losses) on investments**||||**2020**|||||||**2019**|**2019**|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||<br>**Unrestricted**<br>**Funds**|**Unrestricted Designated F**|**unds**|**Restricted Funds**||**PCC Funds**||**Unrestricted**<br>**Funds**|**Unrestricted Designated F**||**unds**|**Restricted Funds**||**PCC Funds**|
||108<br>8|**St. Mary's**<br>**St. John's**<br>**St. Martin's**<br>125,962<br>11,060<br>13,447<br>2,703<br>981<br>137<br>50<br>1,449<br>3,715<br>1,677<br>157<br>64|**TOTAL**<br>150,469<br>3,821<br>1,499<br>5,549<br>64|**Parish**<br>**St. Mary's St. John's**<br>**St. Martin's**<br>13,641<br>12,989<br>2,439<br>1,600<br>673<br>7|**TOTAL**<br>30,669<br>673<br>0<br>7<br>0|**TOTAL**<br>181,138<br>4,602<br>1,499<br>5,564<br>64||14<br>16|**St. Mary's**<br>**St. John's**<br>**St. Martin's**<br>118,387<br>10,990<br>14,638<br>6,537<br>2,121<br>209<br>736<br>346<br>4,148<br>3,777<br>1,627<br>154<br>140||**TOTAL**<br>144,015<br>8,867<br>5,230<br>5,558<br>140|**Parish St. Mary's St. John's St. Martin's**<br>14,435<br>2,382<br>2,401<br>1,211<br>15<br>1|**TOTAL**<br>19,218<br>1,211<br>0<br>16<br>0|**TOTAL**<br>163,233<br>10,092<br>5,230<br>5,590<br>140|
||**116**|**132,494**<br>**13,718**<br>**15,190**|**161,402**|**13,648**<br>**12,989**<br>**2,439**<br>**2,273**|**31,349**|**192,867**||**30**|**129,577**<br>**15,084**<br>**19,149**||**163,810**|**15**<br>**14,436**<br>**2,382**<br>**3,612**|**20,445**|**184,285**|
||96,224|0<br>0<br>51,547<br>6,023<br>4,930|0<br>62,500|12,500<br>25,965<br>1,979<br>911|0<br>41,355|0<br>200,079||96,870|290<br>823<br>48,681<br>7,184<br>4,737||1,113<br>60,602|341<br>3,850<br>2,569<br>3,615|0<br>10,375|1,113<br>167,847|
||**96,224**|**51,547**<br>**6,023**<br>**4,930**|**62,500**|**12,500**<br>**25,965**<br>**1,979**<br>**911**|**41,355**|**200,079**||**96,870**|**48,971**<br>**7,184**<br>**5,560**||**61,715**|**341**<br>**3,850**<br>**2,569**<br>**3,615**|**10,375**|**168,960**|
|||7,924<br>3,701|0<br>11,625||0<br>0|0<br>11,625|||18,098<br>8,452||0<br>26,550||0<br>0|0<br>26,550|
||(96,108)<br>96,138|88,871<br>11,396<br>10,260<br>(79,262)<br>(7,045)<br>(9,830)|110,527<br>0<br>0<br>(96,137)|1,148<br>(12,976)<br>460<br>1,362|(10,006)<br>0<br>0<br>0|4,413<br>0<br>0<br>1||(96,840)<br>96,870|98,704<br>16,352<br>13,589<br>27<br>(27)<br>(80,705)<br>(6,787)<br>(9,378)||128,645<br>0<br>0<br>(96,870)|(326)<br>10,586<br>(187)<br>(3)|10,070<br>0<br>0<br>0|41,875<br>0<br>0<br>0|
||**30**<br>177|**9,609**<br>**4,351**<br>**430**<br>191,524<br>72,134<br>50,962|**14,390**<br>314,620|**1,148**<br>**(12,976)**<br>**460**<br>**1,362**<br>8,635<br>13,445<br>5,275<br>281|**(10,006)**<br>27,636|**4,414**<br>342,433||**30**<br>147|**18,026**<br>173,498|<br>**9,538**<br>**4,211**<br> <br>62,596<br>46,751|**31,775**<br>282,845|**(326)**<br>**10,586**<br>**(187)**<br>**(3)**<br>8,961<br>2,859<br>5,462<br>284|**10,070**<br>17,566|**41,875**<br>300,558|
||**£207**|**£201,133**<br>**£76,485**<br>**£51,392**|**£329,010**|**£9,783**<br>**£469**<br>**£5,735**<br>**£1,643**|**£17,630**|**£346,847**||**£177**|**£191,524**|<br>**£72,134**<br>**£50,962**|**£314,620**|**£8,635**<br>**£13,445**<br>**£5,275**<br>**£281**|**£27,636**|**£342,433**|



14 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Balance Sheet as at 31st December 2020** 

|**Notes**<br>**Fixed Assets:**<br>Investments<br>**9**<br>**Current Assets:**<br>Debtors<br>**11**<br>Investments<br>**12 a)**<br>Cash at bank and in hand<br>**12 b)**<br>**Liabilities:**<br>Creditors: Amounts falling due<br>within one year<br>**13**<br>**Net Current Assets**<br>**Total Net Assets**<br>**10**<br>**Funds**<br>Restricted funds<br>**15 b)**<br>Unrestricted designated funds **15 a) ii)**<br>Unrestricted funds<br>**15 a) i)**|**2020**|||**2019**||
|---|---|---|---|---|---|
||**Parish**<br>**St. Mary's**<br>**St. John's St. Martin's inter fund**<br>**balances**|**TOTAL**<br>179,972||**Parish**<br>**St. Mary's**<br>**St. John's St. Martin's inter fund**<br>**balances**|**TOTAL**<br>168,347|
||122,680<br>57,292<br>0<br>0|||114,756<br>53,591<br>0<br>0||
||250<br>9,241<br>3,224<br>1,952<br>(1,960)<br>17,103<br>97,953<br>20,298<br>43,713<br>1,099<br>1,365<br>2,905<br>8,170|12,707<br>179,067<br>13,539||215<br>2,369<br>2,302<br>1,749<br>(215)<br>10,084<br>102,462<br>19,059<br>42,356<br>1,289<br>936<br>3,837<br>7,952|6,420<br>173,961<br>14,014|
||18,452<br>108,559<br>26,427<br>53,835<br>(1,960)|205,313||11,588<br>105,767<br>25,198<br>52,057<br>(215)|194,395|
||(8,462)<br>(29,637)<br>(1,499)<br>(800)<br>1,960|(38,438)||(2,776)<br>(15,554)<br>(1,380)<br>(814)<br>215|(20,309)|
||9,990<br>78,922<br>24,928<br>53,035<br>0|166,875||8,812<br>90,213<br>23,818<br>51,243<br>0|174,086|
|||||||
||**£9,990**<br>**£201,602**<br>**£82,220**<br>**£53,035**<br>**£0**|**£346,847**||**£8,812**<br>**£204,969**<br>**£77,409**<br>**£51,243**<br>**£0**|**£342,433**|
||9,783<br>469<br>5,735<br>1,643<br>0<br>201,133<br>76,485<br>51,392<br>207<br>0<br>0<br>0|17,630<br>329,010<br>207||8,635<br>13,445<br>5,275<br>281<br>0<br>191,524<br>72,134<br>50,962<br>177<br>0<br>0<br>0|27,636<br>314,620<br>177|
||**£9,990**<br>**£201,602**<br>**£82,220**<br>**£53,035**<br>**£0**|**£346,847**||**£8,812**<br>**£204,969**<br>**£77,409**<br>**£51,243**<br>**£0**|**£342,433**|



The notes on pages 16 to 24 form part of these accounts 

Approved by the Parochial Church Council on  7 May 2021 and signed on its behalf by: 

Revd. Douglas Wren (Chairman) 

Michael Bullett FCA (Treasurer) 

15 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

- **1 Accounting policies** 

   - The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, 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 are prepared on a going concern basis under thehistorical cost convention, modified to includeinvestment assets at fair value. The financial statements are presented in sterling which is the functional currency ofthe charity and rounded to thenearest £. They do not includethe accounts of Church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members. 

The PCC has considered whether the cash flow statement adds materially to theunderstanding of the PCC’s affairs and has concluded that it does not. It has therefore applied the exemption available under Charities SORP (FRS102) Second Edition released October 2019 and does not include a cash flow statement on the grounds that it is not deemed a large charity. 

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. 

## **a) Funds** 

Restricted Funds represent incomewhich may beexpended only on those restricted objects for which they were given. Any balanceremaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis. 

Unrestricted funds represent thefunds of thePCC that arenot subject to any special restrictions regarding their useand areavailablefor application to the general purposes of the PCC.  Funds designated for a particular purpose by the PCC are also unrestricted and the PCC has the authority to change or remove the designation. 

## **b) Incoming resources** 

- i) _Voluntary income and capital resources_ 

Planned giving receivable under gift aid, collections and donations are recognised when received by or on behalf of the PCC. Income tax recoverable on gift aid donations is recognised when the income is recognised. 

Grants and legacies to thePCC arerecognised as soon as thePCC is notified of its legal entitlement, theamount dueis quantifiable, receipt is probable, and any conditions attaching to them aremet, or, in instances whererelated expenditurehas been incurred, thereis a realistic expectation that all conditions will be met. 

Specific fund raising events, such as fetes, bazaars and similar events, are accounted for gross. 

- ii) _Income from investments_ 

Dividends and interest are recognised when receivable.  Any tax recoverable on such income is recognised in the same period. 

## **c) Resources expended** 

- i) _Grants_ 

Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the PCC. 

The PCC has a policy of distributing some of the income of the General Income and Expenditure Funds in grants - "Away Giving". In the absence of a contractual obligation, grants made in this way, including those for the support of overseas missionaries, are accounted for on the basis of thesupport agreed by the relevant DCC or Away Giving committee that relates to the financial year concerned. 

- ii) _Activities directly relating to the work of the Church_ TheParish's voluntary contribution to central diocesan costs (seenote1 g), is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross. 

## **d) Gains and losses on investments** 

Realised gains or losses are recognised when investments are sold. 

Unrealised gains or losses are recognised on revaluation of investments to market value at the year end or on redesignation - see note 1 e) iii). 

## **e) Fixed assets** 

- i) _Consecrated land and buildings and movable church furnishings_ Consecrated and beneficed property is excluded from the accounts by s.10(2) Charities Act 2011. 

- Movable church furnishings held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal, areinalienable property. They are listed in the Churches' Inventories which can be inspected at any reasonable time. For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1 January 2000 which would have a resale value are capitalised and depreciated in the accounts over their anticipated useful economic life when acquired, or over 20 years, whichever is the shorter, on a straight line basis. 

- ii) _Other fixtures, fittings and equipment_ 

Equipment used within thechurch premises is depreciated on a straight linebasis over four years. Individual items of equipment with a purchase priceof £5,000 or less are written off when the asset is acquired. 

## iii) _Investments_ 

Investments are valued at market value at 31 December using the "bid price". 

16 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

## **f) Current assets** 

Individual amounts in excess of £500 paid in advance which are recoverableand all amounts owing to thePCC at 31 December are shown as debtors and prepayments. Provision is made for any debtors that may prove irrecoverable. Short term deposits include cash held on deposit with the Rochester Diocesan Board of Finance and at banks. 

## **g) Contribution to the Diocesan Central Costs, including the incumbent's stipend and associated costs, and other shared expenditure** 

ThePCC decides each year on thevoluntary contribution to bemadeby theParish to theDioceseto cover it's central costs, which include theincumbent's stipend and associated costs. It is thereafter responsible for this contribution, the rectory running costs, Readers' and Pastoral Assistants'costs, thecosts of visiting clergy, the administrator's salary and some of the Parish Office costs. A contribution is made by the two DCCs and the St John's Committee towards these costs. 

|**2**<br>**a)**<br>**Income from:**<br>Away Giving Appeal<br>Legacies<br>Box & miscellaneous donations<br>Collections:<br>Non-regular donations not Gift Aided<br>Tax recoverable on collections<br>Tax recoverable on Gift Aid donations<br>**Donations**<br>Planned giving:<br>Regular Gift Aid donations<br>By Gift Aid envelope<br>Not Gift Aided<br>Non-regular Gift Aid donations<br>Regular giving by CAF and GYE<br>Grants<br>Other regular giving|**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**Designated**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>89,477<br>3,965<br>93,442<br>23,447<br>2,999<br>26,446<br>10,900<br>2,450<br>13,350<br>5,323<br>834<br>6,157<br>4,127<br>4,127<br>2,861<br>2,861<br>1,697<br>1,697<br>9,392<br>5,875<br>15,267<br>30<br>350<br>380<br>1,007<br>1,500<br>2,507<br>1,708<br>12,696<br>14,404<br>500<br>500<br>0|**Total**<br>**2019**<br>**£**<br>85,508<br>22,393<br>13,990<br>4,724<br>9,539<br>8,060<br>4,237<br>305<br>200<br>9,048<br>4,328<br>250<br>651|
|---|---|---|
||**0**<br>**150,469**<br>**30,669**<br>**181,138**|**163,233**|



## **a)** 

**Grants** . The PCC was grateful to receive thefollowing grants from Speldhurst Parish Council: £2,000 towards St Mary's churchyard maintenance, £1,000 for St John's churchyard maintenance, £1,000 for St Martin's churchyard maintenance and £600 towards the cost of St Martin's Broadsheet magazine.  The PCC was also grateful to have received grants of £95 from Certas Energy towards thecost ofSt Mary's heating, £27 from theCommonwealth War Graves Commission towards St Mary's churchyard maintenance and £506 from HMRC in respect of the furlough of an employee. The PCC was also pleased to receivea grant of £524.80 from theListed Places of Worship Grant Schemeequal to the VATon repairs and maintenancework carried out at St Mary's in 2019 and 2020, and expects to receivea further £4,291.20 in respect ofrepairs and maintenancework carried out or committed to in 2020. The PCC was also grateful to receivegrants of £1,000 from theSociety of Antiquaries of London and £1,000 from the1931 Trust, and expects to receivegrants of £500 from Friends of Kent Churches and £1,500 from the Glaziers Trust all in respect of the repair and restoration of the Waller window in St Mary's vestry. 

## **b) Church activities** 

|108<br>3,295<br>3,403<br>673<br>673<br>**Note 5**<br>526<br>526<br>0<br>**108**<br>**3,821**<br>**673**<br>**4,602**<br>**c)**<br>**1,499**<br>**1,499**<br>**d)**<br>**8**<br>**5,549**<br>**7**<br>**5,564**<br>**e)**<br>0<br>64<br>64<br>0<br>**0**<br>**64**<br>**0**<br>**64**<br>**116**<br>**161,402**<br>**31,349**<br>**192,867**<br>**Other church operations**<br>Associated activities and Parish events<br>St Martin's Broadsheet<br>Fees and other related income<br>Dividends and interest (including any reclaimed tax)<br>**Other incoming resources**<br>**Investments**<br>Insurance claims<br>**TOTAL INCOMING RESOURCES**<br>Surplus on sale of fixed assets<br>Fund raising income<br>Sales of church history books|108<br>3,295<br>3,403<br>673<br>673<br>**Note 5**<br>526<br>526<br>0<br>**108**<br>**3,821**<br>**673**<br>**4,602**<br>**c)**<br>**1,499**<br>**1,499**<br>**d)**<br>**8**<br>**5,549**<br>**7**<br>**5,564**<br>**e)**<br>0<br>64<br>64<br>0<br>**0**<br>**64**<br>**0**<br>**64**<br>**116**<br>**161,402**<br>**31,349**<br>**192,867**<br>**Other church operations**<br>Associated activities and Parish events<br>St Martin's Broadsheet<br>Fees and other related income<br>Dividends and interest (including any reclaimed tax)<br>**Other incoming resources**<br>**Investments**<br>Insurance claims<br>**TOTAL INCOMING RESOURCES**<br>Surplus on sale of fixed assets<br>Fund raising income<br>Sales of church history books|7,648<br>1,211<br>1,204<br>29|
|---|---|---|
||**108**<br>**3,821**<br>**673**<br>**4,602**|**10,092**|
||**1,499**<br>**1,499**|**5,230**|
||**8**<br>**5,549**<br>**7**<br>**5,564**|**5,590**|
||0<br>64<br>64<br>0|140<br>0|
||**0**<br>**64**<br>**0**<br>**64**|**140**|
||**116**<br>**161,402**<br>**31,349**<br>**192,867**|**184,285**|



17 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

|**3**<br>**a)**<br>**b)**<br>**Note 5**<br>Other clergy, rectory and ministry costs<br>Organists and music leaders<br>Churchyard upkeep<br>Printing, stationery & parish office costs<br>Deanery and other contributions<br>Digital consultancy<br>Organ maintenance and music costs<br>Contribution to diocesan costs<br>Ministry<br>Missionary and charitable giving (see note below):<br>Church overseas<br>Total away giving<br>Home missions and other church organisations<br>**Expenditure on:**<br>Relief and development agencies<br>Cost of fundraising<br>Secular charities<br>**Church activities**<br>**Fund raising costs**<br>Computer software and expenses<br>Independent examiner<br>Church repairs and maintenance<br>Church services costs and fuel<br>Other expenses<br>Young people's work<br>Insurance<br>Employee costs<br>Bank charges<br>Associated activities<br>Teaching and outreach<br>**TOTAL RESOURCES USED**<br>St Martin's Broadsheet costs|**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**Designated**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>**0**<br>**0**|**Total**<br>**2019**<br>**£**<br>**1,113**|
|---|---|---|
||3,860<br>3,860<br>2,734<br>2,734<br>11,590<br>11,590<br>3,168<br>3,168|4,098<br>3,083<br>8,373<br>4,367|
||0<br>21,352<br>0<br>21,352<br>76,185<br>76,185<br>4,916<br>356<br>5,272<br>50<br>50<br>302<br>1,991<br>2,293<br>95<br>2,107<br>2,202<br>12,500<br>12,500<br>4,525<br>95<br>4,620<br>1,666<br>24,822<br>26,488<br>15,377<br>3,377<br>18,754<br>8,745<br>8,745<br>1,260<br>1,260<br>561<br>561<br>1,413<br>1,413<br>503<br>503<br>1,056<br>1,056<br>13,186<br>1,219<br>14,405<br>629<br>629<br>27<br>27<br>1,540<br>1,540<br>223<br>223|19,921<br>76,185<br>6,314<br>25<br>3,260<br>412<br>0<br>5,486<br>5,061<br>15,763<br>8,789<br>2,366<br>2,014<br>1,462<br>2,471<br>1,369<br>14,060<br>1,430<br>5<br>1,417<br>37|
||**96,224**<br>**62,499**<br>**41,355**<br>**200,078**|**167,847**|
||**96,224**<br>**62,499**<br>**41,355**<br>**200,078**|**168,960**|



Note: Grants in excess of £1,000 included in themissionary and charitable giving are £2,100 to Church Mission Society and £4,000 to Rochester Diocese COVID-19 Emergency Relief Fund.   Of the balance of grants, all were of £1,000 or less and were to institutions. 

## **4 a) Staff costs** 

Theaveragenumber of employees in 2020 was 2 (2019 2). Thetotal staffcosts amounted to £14,405 (2019 £14,060), of which £13,837 (2019 £13,507) was salaries, £0 (2019 £0) employer National Insurance costs, and £568 (2019 £553) employer pension and life insurance costs. No employee earned £60,000 or more in the year. 

The St. Mary's churchyard gardener is not an employee but provides his services under a contract for services. The organist at St Martin's and themain organist at St Mary's providetheir services without charge. Stand in organists arenot employees but providetheir services on a casual basis and arepaid the fee they charge. 

## **b) Pension schemes and employer contributions** 

TheDioceseof Rochester pays theRector’s stipend and also thepension contributions relating to him in respect of theChurch ofEngland Pension Scheme which is a defined benefit scheme. ThePCC has offered and pays a contribution to theDiocese to cover both the costs of clergy and other central costs of theDiocesebut this is not allocated to any particular items. It is thereforenot possibleto say how much oftheoffered contribution relates to thepension contributions that the Diocese pays in respect of the Rector.  The PCC has no further liability in respect of the Rector’s pension. 

The PCC paid pension contributions into a workplace pension, which is a defined contribution scheme, and these amounted to £1,073 in 2020 (2019 £1,045); £505 (2019 £492) of this was deducted from employees' pay as employee contributions. The PCC has no further liability in respect of such pensions. 

18 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

## **5 Associated activities and Parish Events** 

These activities included Lent course meals and activities for Toddlers. 

## **6 Funds received and paid as agent** 

- £470 was collected at  the Christingle service and paid to the Children's Society. 

- £2,246 was collected in fees dueto theRochester Diocesan Board ofFinanceand £1,388 was paid to Rochester DBF. £858 remained held at 31 December 2020; £436 of this will be paid to Rochester DBF in February 2021 and £422 is in respect of weddings postponed to 2021. 

£780 was held at 31 December 2019 towards thebalanceof thecost of the2020 Spring Harvest. £11,845 in balancepayments was collected from people planning to attend the 2020 Spring Harvest and £12,235 was paid to Spring Harvest. £13,425 was received from Spring Harvest when the 2020 Spring Harvest was cancelled and £13,450 was refunded to people who had paid to attend. £455 has been collected from peopleplanning to attend the2021 Spring Harvest and has been paid to Spring Harvest as the deposit.  £365 Spring Harvest money remained held at 31 December 2020. 

- **7 Payments to PCC members and related parties** 

Details of thosebodies which arerelated parties by virtueof a PCC member being involved with them areset out on page3 ofthe report. Other than those noted below, there were no payments to any of these bodies. 

ThePCC paid £217 (2019 £907) in letting fees to Speldhurst Village Hall which was charged to the PCC at thenormal hirerates. Thesecosts areincluded under the heading of the activities to which they related. 

The PCC is not charged for its use of the Ashurst McDermott Hall and made a donation of £100 (2019 £100). 

A small immaterial portion of the expenses paid to the Rector may haverelated to his services as Chairman of thePCC. Asidefrom amounts listed in the next paragraph, expenses reimbursed to other PCC members did not relateto any services or goods provided or for travel or subsistence but were only for bona fide expenses incurred by them on behalf of the PCC. 

The PCC paid £37 to the wife of a PCC member for expenses incurred in carrying out her church responsibilities. 

Included in the Parish Insurance cover is a limited amount of Trustee Indemnity Insurance cover, the cost of which is not separately identified. 

## **8 Parish Office building** 

The cost of the Parish Office, £22,333, was borne by the PCC and written off in 2001. The PCC has negotiated a written agreement with the Diocese providing for reimbursement of part of the cost should the Diocese or Rector take any action which makes it impossibleto usethe officefor its present purposes. Reimbursement is on a sliding scale, providing for repayment to the Parish up to 2040. 

## **9 Fixed assets Investments** 

During the year the fixed assets were held in the following investments for the unrestricted designated funds listed. 

## **Church of England Central Board of Finance Investment Fund - Income Shares** 

|Realised surplus on sale<br>Unrealised surplus / (deficit)<br>on revaluation<br>Market value at<br>31 December 2020<br>Balance at 1 January 2020<br>Sale of shares - proceeds|**Shares**<br>**Value**<br>**£**<br>6,000<br>114,756<br>7,924<br>**St Mary's General Fund**|**Shares**<br>**Value**<br>**£**<br>1,002<br>19,165<br>1,323<br>**St John's General Fund**|**Shares**<br>**Value**<br>**£**<br>1,800<br>34,426<br>2,378<br>**St John's Groombridge**<br>**School House Fund**|**2020**<br>**Total**<br>**£**<br>168,347<br>0<br>0<br>11,625|**2019**<br>**Total**<br>**£**<br>141,797<br>0<br>0<br>26,550|
|---|---|---|---|---|---|
||**6,000**<br>**122,680**<br>|**1,002**<br>**20,488**|**1,800**<br>**36,804**|**179,972**|**168,347**|



19 



**PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

## **10 Analysis of net assets a) By fund** 

|**a)**<br>**See note 15**<br>**b)**<br>Parish<br>St Mary's<br>St John's<br>St Martin's<br>St. Martin's Churchyard Fund<br>Windows Fund<br>Digital Fund<br>Broadsheet Fund<br>Friends of St. John's Groombridge<br>St. John's British Legion Fund<br>St. Mary's General Fund<br>St. John's General Fund<br>Current liabilities<br>Fund balance<br>Church Repair Fund<br>Parish Youth Fund<br>St. John's Groombridge School House Fund<br>St. John's Churchyard Maintenance Fund<br>Parish General Fund<br>St. Mary's Restricted Fund<br>**By fund**<br>Archive Fund<br>St. Martin's Away Giving Fund<br>Broadsheet Binding Fund<br>St. Martin's General Fund<br>**By type of asset**<br>Fixed assets<br>**Allocation to churches and Parish**<br>Parish Restricted Fund<br>Current assets|**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**2020**<br>**Designated**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>207<br>207<br>68,408<br>68,408<br>156,781<br>156,781<br>20,739<br>20,739<br>45,319<br>45,319<br>37,763<br>37,763<br>1,953<br>1,953<br>1,218<br>1,218<br>6,612<br>6,612<br>0<br>0<br>469<br>469<br>0<br>0<br>5,735<br>5,735<br>0<br>0<br>671<br>671<br>0<br>0<br>110<br>110<br>712<br>712<br>150<br>150<br>**207**<br>**329,010**<br>**17,630**<br>**346,847**<br>**15a) i)**<br>**15 a) ii)**<br>**15 b)**<br>**Inter fund**<br>**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**2020**<br>**balances**<br>**Designated**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>179,972<br>179,972<br>(1,960)<br>4,520<br>170,781<br>31,972<br>205,313<br>1,960<br>(4,313)<br>(21,743)<br>(14,342)<br>(38,438)|**Unrestricted**<br>**Unrestricted**<br>**Restricted**<br>**2020**<br>**Designated**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>207<br>207<br>68,408<br>68,408<br>156,781<br>156,781<br>20,739<br>20,739<br>45,319<br>45,319<br>37,763<br>37,763<br>1,953<br>1,953<br>1,218<br>1,218<br>6,612<br>6,612<br>0<br>0<br>469<br>469<br>0<br>0<br>5,735<br>5,735<br>0<br>0<br>671<br>671<br>0<br>0<br>110<br>110<br>712<br>712<br>150<br>150|**2019**<br>**Total**<br>**£**<br>177<br>63,820<br>149,320<br>19,966<br>42,941<br>38,573<br>0<br>530<br>8,105<br>1,516<br>11,929<br>0<br>5,275<br>0<br>21<br>0<br>110<br>0<br>150|
|---|---|---|---|
|||**207**<br>**329,010**<br>**17,630**<br>**346,847**|**342,433**|
||||**2019**<br>**Total**<br>**£**<br>168,347<br>194,395<br>(20,309)|
||**0**<br>**207**<br>**329,010**<br>**17,630**<br>**346,847**||**342,433**|
||207<br>9,783<br>9,990<br>201,133<br>469<br>201,602<br>76,485<br>5,735<br>82,220<br>51,392<br>1,643<br>53,035||8,812<br>204,969<br>77,409<br>51,243|
||**0**<br>**207**<br>**329,010**<br>**17,630**<br>**346,847**||**342,433**|



|**11**<br>**12**<br>**a)**<br>**b)**<br>**13**<br>Other creditors<br>Dividend cash held by Diocese<br>Bank current accounts<br>**Short term deposits**<br>Rochester loan deposit<br>**Current accounts and cash**<br>Bank deposit accounts<br>**Debtors and prepayments**<br>Income tax and Gift Aid on Small Donations recoverable<br>**Bank and cash**<br>Debtors and prepayments<br>Cash and cheques in hand<br>**Liabilities**<br>**Amounts falling due within one year**<br>Diocesan Church Repair Fund<br>Accruals and deferred income|**2020**<br>3,183<br>9,524|**2019**<br>2,827<br>3,593|
|---|---|---|
||**12,707**|**6,420**|
||38,849<br>97,058|38,695<br>96,601|
||135,907<br>43,160|135,296<br>38,665|
||**179,067**|**173,961**|
||13,001<br>0<br>538|12,596<br>558<br>860|
||**13,539**|**14,014**|
||(19,633)<br>(18,805)|(17,657)<br>(2,652)|
||**(38,438)**|**(20,309)**|



20 



**PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

## **14 Contingent liabilities and Capital commitments** 

## **a) Contingent liabilities** 

There were none at 31 December 2020 (2019 £NIL). 

## **b) Capital commitments** 

There were none at 31 December 2020 (2019 £NIL). 

## **15 Fund details** 

## **PCC funds** 

## **General Income and Expenditure Account - unrestricted** 

This account is for the use of the general purposes of the Parish. 

## **Church Repair Fund - unrestricted designated** 

The fund is designated for the repairs of the three churches. Money is paid into it annually to help with the cost of repairs that arise following a quinquennial inspection of the church buildings by the Diocesan Architect. St. Mary's had an inspection in 2016, St. John's had one in 2018, and St. Martin's had one in 2020: thus the next inspections are due in 2021, 2023 and 2025 respectively. 

## **Digital Fund** 

This fund has received donations for digital consultancy for the provison of on-line acts of worship and has expended money for that purpose. 

## **Parish Restricted Fund** 

This fund holds money donated to subsidise places at visits to future Spring Harvests. 

## **Parish Youth Fund - restricted** 

The fund is to be used for children's and youth work in the Parish, including the making of grants to the youth or young adults attending worship at a church in the Parish to fund their missionary work in the UK or overseas. 

## **St. Mary's funds** 

## **General Income and Expenditure Account - unrestricted designated** 

This account is designated for the use of St. Mary's DCC for the general purposes of St. Mary's church. 

## **Archive Fund - restricted** 

This fund is restricted to be used for the documentation and preservation of St. Mary's history and for related matters.  Subsequently the donor's family has agreed that it may also be used for the repair of the Waller Window in the vestry for which purpose it has now been expended. 

## **Restricted Fund - restricted** 

This was set up by the PCC in 2004.  It receives funds that have been donated for specified purposes and pays out expenses relating to those matters. 

## **St. John's funds** 

## **General Income and Expenditure Account - unrestricted designated** 

This account is designated for the use of St. John's Committee for the general purposes of St. John's church. 

## **Groombridge School House Fund - unrestricted designated** 

The fund comprises 1,800 Income Shares in the CBF Investment Fund (2019 1,800 shares), and a deposit of £8,515 (2019 £8,515). The dividend and deposit income derived from the investment is received into St. John's General Fund; no records have been found of any restrictions in the use of the capital or income. The then DCC of St. John's in conjunction with the PCC designated this fund for use on future capital projects at St. John's and theSt. John's Committee has not requested any change in this designation. 

## **Churchyard Maintenance Fund - restricted** 

The fund comprises donations received specifically for the maintenance of the churchyard. 

## **Friends of St. John's Groombridge - restricted** 

This was started in 2011.  The fund is primarily for the maintenance of the church building. 

## **British Legion Fund - restricted** 

The fund receives the church collection on Remembrance Sunday which is stated as being for the Royal British Legion to which subsequently it is paid. 

## **St. Martin's funds** 

## **General Income and Expenditure Account - unrestricted designated** 

This account is designated for the use of St. Martin's DCC for the general purposes of St. Martin's church. 

## **Churchyard Fund - restricted** 

The fund comprises donations received specifically for the maintenance of the churchyard. 

**Away Giving Fund - restricted** 

This fund receives the proceeds of special collections for charitable away giving. 

## **Windows Fund - restricted** 

This fund received donations for the installation of new stained glass windows and was used for that purposein 2014, except for the remaining balance which is for a plaque or inscription to go with them which is the final part of the windows project. **Broadsheet Fund - restricted** 

This fund receives money which is specifically to defray the costs of producing the Ashurst Broadsheet. 

## **Broadsheet Binding Fund - restricted** 

This fund has been set up to fund the binding of one set of the last 60 years of issues of the Ashurst Broadsheet. 

21 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

|**2020**<br>**a)**<br>**i)**<br>**ii)**<br>**1)**<br>St. Martin's<br>Gross interest<br>**Unrestricted Designated Funds**<br>Balance at 1 January<br>**Unrestricted Funds**<br>**Church Repair Fund (see below)**<br>Transferred from General Funds<br>**General Income & Expenditure Account (The Parish)**<br>Balance at 1 January<br>Income received<br>Transfer from St. Mary's General Income and Expenditure Account towards parish costs<br>Transfer from St. John's General Income and Expenditure Account towards parish costs<br>Transfer from St. Martin's General Income and Expenditure Account towards parish costs<br>Interest added in the year<br>Expenditure in the year<br>Balance 31 December<br>St. Mary's<br>**relating to**<br>**Unrestricted**<br>Repairs<br>Balance at 31 December<br>St. John's|**2020**<br>**£**<br>177<br>108<br>79,262<br>7,045<br>9,831<br>8<br>(96,224)|**2019**<br>**£**<br>147<br>14<br>80,705<br>6,787<br>9,378<br>16<br>(96,870)|
|---|---|---|
||**207**|**177**|
||63,820<br>4,370<br>218<br>0|56,193<br>7,370<br>257<br>0|
||**68,408**|**63,820**|
||44,352<br>10,427<br>13,629|42,204<br>9,227<br>12,389|
||**68,408**|**63,820**|



£43,160 of this fund is invested in the Diocesan Church Repair Fund and £25,248 of that part relating to St Mary's is held in bank deposit acounts. 

|**2)**<br>Note 9<br>**3)**<br>Note 9<br>**4)**<br>Note 9<br>**5)**<br>Transferred to Church Repair Fund<br>Balance at 31 December<br>Increase/(Decrease) in valuation of investments held for the General Fund<br>Increase/(Decrease) in valuation of investments held for the Fund<br>Transferred to Church Repair Fund<br>**Total St. John's**<br>**Total St. Mary's**<br>Balance at 1 January<br>Transferred to Church Repair Fund<br>Balance at 1 January<br>Balance at 1 January<br>**Total St. Martin's**<br>Balance at 31 December<br>Surplus/(Deficit) of income over expenditure for the year<br>Increase/(Decrease) in valuation of investments held for the General Fund<br>Balance at 31 December<br>**Total Unrestricted Designated**<br>Balance at 1 January<br>**General Income and Expenditure Account (St. Mary's)**<br>Balance at 31 December<br>Surplus/(Deficit) of income over expenditure for the year<br>Surplus/(Deficit) of income over expenditure for the year<br>Surplus/(Deficit) of income over expenditure for the year before contribution<br>Contribution to Parish costs<br>Surplus/(Deficit) of income over expenditure for the year before contribution<br>Contribution to Parish costs<br>Surplus/(Deficit) of income over expenditure for the year before contribution<br>Contribution to Parish costs<br>**General Income & Expenditure Account (St. John's)**<br>**Groombridge School House (St John's)**<br>**General Income & Expenditure Account (St. Martin's)**|149,320|136,488|
|---|---|---|
||80,799<br>(79,262)|80,439<br>(80,705)|
||1,537<br>(2,000)<br>7,924|(266)<br>(5,000)<br>18,098|
||**156,781**|**149,320**|
||19,966|17,053|
||7,665<br>(7,045)|7,847<br>(6,787)|
||620<br>(1,170)<br>1,323|1,060<br>(1,170)<br>3,023|
||**20,739**|**19,966**|
||42,941<br>2,378|37,512<br>5,429|
||**45,319**|**42,941**|
||38,573|35,599|
||10,221<br>(9,831)|13,552<br>(9,378)|
||390<br>(1,200)|4,174<br>(1,200)|
||**37,763**|**38,573**|
||**201,133**<br>**76,485**<br>**51,392**|**191,524**<br>**72,134**<br>**50,962**|
||**329,010**|**314,620**|



22 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts** 

## **2020** 

|**b)**<br>**i)**<br>**1)**<br>**2)**<br>**3)**<br>**ii)**<br>**1)**<br>**2)**<br>**iii)**<br>**1)**<br>**2)**<br>**3)**<br>Gas<br>Grants received<br>Expenditure in the year<br>Balance at 31 December<br>Waller window repairs and restoration<br>Waller window repairs and restoration<br>Expenditure in the year (2019 was for subsidies for child places at Big Church Day Out)<br>Balance at 31 December<br>**Archive Fund**<br>**Churchyard Maintenance Fund**<br>Balance at 1 January<br>Donations<br>**St. Mary's**<br>**Total Parish**<br>Balance at 1 January<br>Balance at 1 January<br>Income received including Gift Aid tax recovery<br>**Total St Mary's**<br>Maintenance costs<br>**Friends of St. John's Groombridge**<br>**Total St John's**<br>Donations and grants<br>Balance at 1 January<br>Donations including gift aid tax recovery<br>**St. John's**<br>**Restricted Fund**<br>Expenditure in the year<br>Balance at 31 December<br>Balance at 31 December<br>**Restricted Funds**<br>**Digital Fund**<br>Balance at 1 January<br>Income received including Gift Aid tax recovery<br>Digital consultancy cost<br>Balance at 31 December<br>Transfer from Parish Youth Fund<br>Collections & donations including gift aid tax recovery<br>**Parish Restricted Fund**<br>Subsidy to Spring Harvest places<br>**Parish**<br>Interest added in the year<br>Balance at 31 December<br>Balance at 31 December<br>**British Legion Fund**<br>Balance at 1 January<br>Away giving<br>**Parish Youth Fund**<br>Balance at 1 January<br>Interest added in year<br>Balance at 31 December<br>Balance at 1 January<br>Transfer to Digital Fund<br>Churchyard|**2020**<br>**£**<br>0<br>12,953<br>1,500<br>(12,500)|**2019**<br>**£**<br>0<br>0<br>0<br>0|
|---|---|---|
||**1,953**|**0**|
||530<br>688<br>0|530<br>0<br>0|
||**1,218**|**530**|
||8,105<br>7<br>0<br>(1,500)|8,431<br>15<br>(341)<br>0|
||**6,612**|**8,105**|
||**9,783**|**8,635**|
||**£**<br>1,516<br>0<br>(1,516)|**£**<br>1,515<br>1<br>0|
||**0**|**1,516**|
||11,929<br>4,893<br>8,096<br>(95)<br>(2,027)<br>0<br>(22,327)|1,344<br>13,340<br>1,095<br>(95)<br>(1,000)<br>(2,755)<br>0|
||**469**|**11,929**|
||**469**|**13,445**|
||**2,020**<br>0<br>1,000<br>(1,000)|**2,019**<br>0<br>1,000<br>(1,000)|
||**0**|**0**|
||5,275<br>1,439<br>(979)|5,462<br>1,133<br>(1,320)|
||**5,735**|**5,275**|
||0<br>0<br>0|0<br>249<br>(249)|
||**0**|**0**|
||**5,735**|**5,275**|



23 



## **PARISH of SPELDHURST with GROOMBRIDGE and ASHURST** 

## **Notes to the Accounts 2020** 

|**iv)**<br>**1)**<br>**2)**<br>**3)**<br>**4)**<br>**5)**<br>**16**<br>Expenditure in the year<br>**Total St Martin's**<br>**Away Giving Fund**<br>**Windows Fund**<br>Balance at 31 December<br>Balance at 1 January<br>Other income including gift aid tax recovery<br>**Broadsheet Fund**<br>Balance at 31 December<br>**Broadsheet Binding Fund**<br>Balance at 1 January<br>Grants received<br>Expenditure in the year<br>Balance at 31 December<br>Grants received<br>Interest added in the year<br>Balance at 1 January<br>Expenditure in the year<br>Grants received<br>Balance at 1 January<br>Expenditure in the year<br>**St. Martin's**<br>Church Repair Fund (St. Martin's)<br>**Summary of Transfers**<br>Church Repair Fund (St. John's)<br>General Fund (St. John's)<br>Church Repair Fund (St. Mary's)<br>General Fund (St. Martin's)<br>General Fund (St. Mary's)<br>**Total Restricted Funds**<br>Parish General Fund<br>**TOTAL PCC FUNDS**<br>**Unrestricted Funds**<br>**Restricted Funds**<br>**Unrestricted Designated Funds**<br>Income in the year<br>Balance at 1 January<br>Expenditure in the year<br>Balance at 31 December<br>Balance at 31 December<br>**Churchyard Fund**|**2020**<br>**£**<br>21<br>1,000<br>(350)<br>0<br>**671**<br>0<br>0<br>0<br>**0**<br>110<br>0<br>**110**<br>0<br>600<br>673<br>(561)<br>**712**<br>150<br>0<br>0<br>**150**<br>**1,643**<br>**17,630**<br>Note 15 a) i)<br>**207**<br>Note 15 a) ii)<br>**329,010**<br>Note 15 b)<br>**17,630**<br>**£346,847**<br>**Unrestricted**<br>**Unrestricted**<br>**Designated**<br>**£**<br>**£**<br>96,138<br>(81,262)<br>(8,215)<br>(11,031)<br>2,000<br>1,170<br>1,200|**2020**<br>**£**<br>21<br>1,000<br>(350)<br>0|**2019**<br>**£**<br>174<br>1,000<br>(1,153)<br>0|
|---|---|---|---|
|||**671**|**21**|
|||0<br>0<br>0|0<br>651<br>(651)|
|||**0**|**0**|
|||110<br>0|110<br>0|
|||**110**|**110**|
|||0<br>600<br>673<br>(561)|0<br>600<br>1,211<br>(1,811)|
|||**712**|**0**|
|||150<br>0<br>0|0<br>150<br>0|
|||**150**|**150**|
|||**1,643**|**281**|
|||**17,630**|**27,636**|
|||**207**<br>**329,010**<br>**17,630**|**177**<br>**314,620**<br>**27,636**|
|||**£346,847**|**£342,433**|
||||**Restricted**<br>**£**|
||**96,138**<br>**(96,138)**||**0**|



24