## **THE PARISH CHURCH OF ALL SAINTS ORPINGTON**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL**
For the year ended 31 December 2022
Incumbent: The Rev’d George M Rogers The Vicarage 1A Keswick Road Orpington Kent BR6 0EU
Bankers:
National Westminster Bank plc High Street Orpington Kent BR6 0NS
Independent Examiner:
Mrs H L Sheppard FCCA 91 Millbrook Road Crowborough East Sussex TN6 2SB
Registered Charity No: 1128850
## **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2022**
## **Administrative information**
All Saints’ Church (registered charity no. 1128850) is part of the Diocese of Rochester within the Church of England. The address is Bark Hart Road, Orpington, Kent BR6 0QD. Correspondence can be sent to the parish office at the same address. Parish office opening hours are from 9.30 to 12.30, Monday, Tuesday, Thursday, and Friday.
PCC members who served from 1 January 2022 until the date this report was approved (unless otherwise indicated) are:
_Incumbent:_ The Rev’d George Rogers PCC Chair _Churchwardens:_ Mr Duncan Hellicar _died 14 September 2022_ Mr Peter Clarke Deputy chair _Deputy Churchwarden:_ Mr John Pentlow _elected by PCC 20 September 2022 Licensed Lay Ministers:_ Mrs Abi Hiscock Mrs Pam Mercer _Deanery Synod Representatives:_ Mr Tim Birse PCC Treasurer Mrs Vanessa Dixon _Elected members:_ Mrs Sheila Anderson Mr David House _elected 24 April 2022_ Mr Alan Hussey _elected 24 April 2022_ Mrs Cathy Hussey _retired 24 April 2022_ Mrs Catherine King Mrs Lorna Kviat Mrs Helen Ogedemgbe Mrs Gill Sinclair PCC Secretary Mrs Amanda Turner Mrs Elizabeth Whitbread _retired 24 April 2022_
## **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 operates through various committees, which meet between full meetings of the PCC.
## _Standing Committee_ :
This is the only committee required by law. It has power to transact business of the PCC between meetings, subject to any directions given by the PCC. It comprises the incumbent, churchwardens, secretary and treasurer.
## _Children’s work:_
Coordinates the work of our Sunday youth groups for children of all ages.
## _Social and Fund Raising:_
Coordinates social events for the parish and fund-raising projects to support the work of the PCC, and in particular for specific identified tangible needs.
## _Property Management:_
Attends to matters relating to the stewardship of plant, such as church buildings and fabric, the churchyards, 99 Gillmans Road and the Old Church Hall (Amity Blinds).
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## _Finance and Stewardship:_
Advises the PCC and assists the treasurer on financial policy and accounting matters. Coordinates the development of Christian stewardship in the parish. This encompasses gifts of money through planned giving and also gifts of time and talents to support the wide needs of our busy church.
## _Festival Choir:_
Organises and raises funds to support regular concerts (through sale of tickets and a Friends’ scheme) for the All Saints’ Festival Choir.
## **Objectives and Activities**
All Saints’ PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church and Hall complex and 99 Gillmans Road, Orpington.
## **Achievements and Performance**
## Clergy and Lay Ministers
The parish is fortunate in having several retired clergy in our normal congregation. They have supported the vicar in taking services during his leave and at other times. The PCC is very grateful to: Rev’d Chris Kitchener and Rev’d Canon Tim Mercer who have provided the greater part of this support.
Our lay ministry team was augmented in early 2023 by the appointment of Mrs Jill Renwick as a Pastoral Assistant. Jill joins our Licensed Lay Ministers Mrs Pam Mercer and Mrs Abi Hiscock and our existing Pastoral Assistant Mrs Sheila Anderson. Lay ministers assist the Vicar with both pastoral visits and home communions for those unable to receive the Sacrament in church. Telephone calls, pastoral visits and a monthly Bereavement Group provide support to the bereaved.
The ministry team were supported by several members of the congregation who led Morning Prayer and Evening Prayer and enabled us to say both Daily Offices on every weekday – something that very few parish churches manage to achieve.
## Church attendance
The Electoral Roll was revised prior to the annual meetings which took place in April 2022. The number on the Roll was unchanged at 115 members with seven new members replacing seven who had died or left. The average attendance at All Saints’ on a Sunday was 82 adults and 12 children. As well as being a small increase over the prior year’s average, there was an increase during the year as church members became increasingly comfortable attending public worship.
## The PCC
The full PCC met six times during the year with an average level of attendance of 74%. Committees met between meetings and minutes were received by the full PCC and discussed where necessary. As well as the committees listed above, there are many other groups that help take forward the ministry and mission of the church. Some of these have used Zoom meetings or personal contact between members instead of or as well as formal meetings.
Our direct away giving once again concentrated on charities in which All Saints was directly involved or where members of our parish played a significant role. The Michael Project and the work of Helen and David Hobbs in Zimbabwe continued to receive the greatest support. Most of our direct giving was directed overseas. However in paying our indicative offer to Rochester Diocese in full, we made a substantial contribution towards supporting those parishes that cannot afford the costs of their own ministers.
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## Public Worship
2022 was the first year since 2019 with no constraints on our public worship. Our normal pattern of eucharistic worship includes a Sunday 8 a.m. Holy Communion (Book of Common Prayer) and 9.30 a.m. Parish Eucharist and a Wednesday 10 a.m. said Eucharist. The Sunday 9.30 and Wednesday Eucharists are streamed, attracting an estimated average of 45 viewers each week.
Morning Prayer is said in church and streamed to Facebook on weekdays. We are delighted that there were sufficient volunteers from the congregation to continue saying Evening Prayer throughout 2022. This service is streamed daily. With the daily office twice a day augmenting our weekly Eucharists we are offering more opportunities to join in worship than any other church in the area, and we know from comments received how valuable this facility is to many who are housebound or nervous about going out, not only in our congregation but much further afield. This is a very important feature of All Saints’ ministry.
There was an attendance of 136 _(2021 – 86)_ and 110 _(68)_ communicants on Easter Day 2022 – a delight to see the increased numbers as Easter 2021 was only a week after the end of the third lockdown and as public worship was not permitted at Easter 2020. During Advent we held our normal carol services for the congregation, and special services for the community and local firms of funeral directors, which attracted a total attendance of 611 _(2021 – 430)_ .
It was a joy to see a packed church once again for the Christingle Service on Christmas Eve. The attendance was 334 compared with 120 the previous year and a cancelled service in 2020. For many of the families who come to Christingle, this is their annual exposure to the Church. The Eucharists on Christmas Eve and Christmas Day attracted 97 _(2021 – 77)_ communicants and an attendance of 141 _(112)._
There were 26 _(2021 – 8)_ Baptisms, which usually took place on Sunday afternoons. There were 2 _(2)_ Marriages. 16 _(20)_ Funerals took place in church or the churchyard and 8 _(5)_ services were conducted at a crematorium by the All Saints’ ministry team.
## Music
During the year several groups have made use of the excellent acoustics and facilities of All Saints for concerts and recitals. Some such as our own Festival Choir have used the church for many years, others such as the Bromley Youth Music Trust are discovering All Saints for the first time. During 2022 we established a series of monthly lunchtime “coffee recitals” with a range of young musicians showcasing their talents.. The audience for these grew as the year progressed and the quality of music became better known.
Our junior choir has thrived under the Director of Music, Phoebe Tak Man Chow. Towards the end of the year we awarded six members their surplices as full members of All Saints Parish Choir. For the more demanding musical content our small but enthusiastic volunteer choir has been augmented by professional singers. This has enabled us to have a quality monthly Sunday evening service, normally of Choral Evensong. The PCC remains keen to expand our music programme as outreach to the wider community.
## Reaching our members
We have continued to communicate both parish news and worship material to the congregation and the wider public through our Facebook page, our website and sending out the weekly pew sheet and the parish magazine by email to well over 100 people, all of which have been very well received. This outreach has been one of the most positive outcomes from the pandemic. All our streamed services have a few people watching live, but significantly more view the recordings later in the day or week, including members of the normal “in church” congregation who are unable to attend on a particular Sunday. Our worshipping community now includes members from as far away as New Zealand, Canada and America, as well as former parishioners from All Saints who have moved away but still consider All Saints their spiritual home.
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## Young people
Both Young Saints, who meet on Sunday mornings and the Thursday Tots group have seen their numbers increase to pre-pandemic levels. Young Saints now report to the congregation on their activities when they join the main service at the Peace. It has been a joy to hear the young people speak with clarity, confidence and enthusiasm about what they have been up to. We have continued the quarterly Parade Services with our associated groups of Scouts and Guides.
## The Church Building and Churchyard
There were no major works planned or necessary in the church or churchyard, in 2022, although there was a steady stream of routine maintenance tasks undertaken.
Both church and churchyard benefitted from links with a local Community Payback group. They have continued to clear the churchyard of overgrown vegetation and have repainted railings round the church, re-stained woodwork and done much other work for only the cost of materials. The Victorian tiles in the Old Church chancel have been treated and have emerged from under the 1950s carpet.
Draught proofing curtains have been given for the West Door by the Pooley family and friends in memory of Ruth Pooley.
## **Risk Management**
The PCC has identified the major risks that affect the work of the Church in the parish and controls are in place to mitigate the major risks. Fire Risk assessments are reviewed for the church and hall annually and Health and Safety risk assessments, including coronavirus risks, have been undertaken. The PCC has ensured that it has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). The PCC is committed to ensuring that our church and hall are safe places for all who use them.
## **Financial Review**
The PCC budgeted a deficit of £1,600 for 2022. This assumed an above inflation increase in giving of 8.9%, which we assumed possible based on the results of the stewardship campaign held in the fourth quarter of 2021. In the event giving increased by just under 11%, a very pleasing result. Overall the out-turn for the year was an excess of income over expenditure of £20,200, considerably better than anticipated. There were three major factors that made up this result: unexpected legacies of £6,800; more activity in the churchyard, resulting in fees in excess of budget of £9,600; and greater use of the church hall than expected increasing income £6,200. The PCC resolved to transfer £10,000 of the unexpected surplus to the Ministry Development Fund.
Looking forward to 2023, the position is much less healthy. As well as the general level of inflation affecting all our expenditure, we will be particularly hit by increases in utility charges. Utility tariffs are set for the year beginning 1[st] October and on 1[st] October 2022 our electricity tariff increased by 25% and our gas tariff by 400%. We have obtained a one-off grant from the diocese of £3,500 which will help towards these costs.
In setting the 2023 budget the PCC has felt it unwise to assume an inflationary increase in giving, as our congregation is as likely to be as hard-pressed as the parish. We have nevertheless assumed an increase of 5% in giving. After discussions with regular church hall users, we have to absorb a small amount of the additional electricity costs lest we put users out of business and lose their income altogether. We are also concerned that the increase in funeral fees was a post-Covid catch-up and have budgeted this income falling back. All this amounts to a budgeted shortfall of £13,300, using up two-thirds of the 2022 surplus..
Christian Stewardship involves more than money, although it is money that pays the bills. We welcome, with thanks, those who give their time and talents to the Church, through any of the whole range of voluntary jobs and groups referred to in this report. Some jobs that need to be done are not onerous and take little time, but every small task done takes a bit of pressure off someone else,
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which will be appreciated. For those who are pressed to contribute or to increase their cash giving, we ask that you consider whether there are other ways in which you can help the church. There is much to do, so please ask.
## **Reserves policy**
It is the policy of the PCC to maintain unrestricted funds at a level that equates to approximately six months unrestricted expenditure. This provides adequate funds to cover management and administration, and to respond to more substantial emergency work that may arise from time to time. A large part of the general funds has arisen from a very substantial legacy received in 2012. Consequently, the PCC has decided that it is appropriate to maintain unrestricted funds above the target level.
Specific funds were held for various purposes as described in the Notes to the Accounts. It is the PCC’s policy to invest our main balances with the CBF Church of England Funds. Certain designated funds are held with the Rochester Diocesan Society and Board of Finance.
## **Conclusion**
We conclude this report by paying tribute to our churchwarden, Duncan Hellicar, who died suddenly in Church after attending the Wednesday Eucharist on 14[th] September. As well as fulfilling the huge range of duties attached to the office of churchwarden, Duncan was the mastermind behind our streaming facility, turning a “jury rig” into a professional system at minimal cost. The many dozens of people who are part of All Saints active worshipping community week by week from home or sheltered accommodation owe their ability to see and hear what goes on in All Saints to Duncan.
## **Approved by the PCC on 23 March 2023**
## **George M Rogers Chair**
## **STATEMENT OF PCC MEMBERS’ RESPONSIBILITIES**
Charity law requires the PCC members, as trustees, to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the PCC members are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The PCC members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **HONORARY INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, ORPINGTON**
This report on the financial statements of the Parochial Church Council (the PCC) for the year ended 31 December 2022, which are set out on pages 7 to 15, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (the Regulations) and section 145 of the Charities Act 2011 (the Act).
## **Respective responsibilities of the PCC and the Examiner**
As members of the PCC you are responsible for the preparation of the financial statements. You consider that the audit requirement of the Regulations and section 144 (2) of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
## **Basis of this Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 (5) (b) of the Act, and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC, and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you, as trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s Statement**
In connection with my examination, no matters have come to my attention:
- 1) which give me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
H L Sheppard FCCA 91 Millbrook Road Crowborough East Sussex TN6 2SB
- 24 March 2023
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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **NOTE**
|**OTE**
3a
3b
3c
4a
4b
4c
6
_3a_
_3b_
_3c_
_4a_
_4b_
_4c_
_6_|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**General**
**Designated**
**FUNDS**
**2022**
**£**
**£**
**£**
**£**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
91,965
538
8,914
101,417
Activities for generating funds
71,021
1,171
6,636
78,828
Investment Income
49,660
351
2
50,013
**Total incoming resources**
**212,646**
**2,060**
**15,552**
**230,258**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fund raising trading costs
15,009
0
9,047
24,056
Investment management costs
1,608
198
0
1,806
Church Activities
169,876
1,898
6,910
178,684
**Total resources expended**
**186,493**
**2,096**
**15,957**
**204,546**
**NET INCOMING RESOURCES**
**26,153**
**-36**
**-405**
**25,712**
Transfers between Funds
-16,000
16,000
0
0
Gains & Losses on Investments
-6,349
-302
-6,651
**NET MOVEMENT IN FUNDS**
**3,804**
**15,964**
**-707**
**19,061**
Balances at 1 January
108,362
770,245
7,163
885,770
**BALANCES AT 31 DECEMBER**
**112,166**
**786,209**
**6,456**
**904,831**
**_2021_**
**_INCOMING RESOURCES_**
**_Incoming resources from generated funds_**
_Voluntary income_
_78,876_
_252_
_59,497_
_138,625_
_Activities for generating funds_
_48,237_
_3,205_
_2,413_
_53,855_
_Investment Income_
_53,066_
_114_
_2_
_53,182_
**_Total incoming resources_**
**_180,179_**
**_3,571_**
**_61,912_**
**_245,662_**
**_RESOURCES EXPENDED_**
**_Costs of generating funds_**
_Fund raising trading costs_
_11,819_
_0_
_3,902_
_15,721_
_Investment management costs_
_1,179_
_1,374_
_0_
_2,553_
_Church Activities_
_164,433_
_14,184_
_59,608_
_238,225_
**_Total resources expended_**
**_177,431_**
**_15,558_**
**_63,510_**
**_256,499_**
**_NET INCOMING RESOURCES_**
**_2,748_**
**_-11,987_**
**_-1,598_**
**_-10,837_**
_Transfers between Funds_
_-6,000_
_6,000_
_0_
_0_
_Gains & Losses on Investments_
_4,173_
_50,000_
_-158_
_54,015_
**_NET MOVEMENT IN FUNDS_**
**_921_**
**_44,013_**
**_-1,756_**
**_43,178_**
_Balances at 1 January_
_107,441_
_726,232_
_8,919_
_842,592_
**_BALANCES AT 31 DECEMBER_**
**_108,362_**
**_770,245_**
**_7,163_**
**_885,770_**|
|---|---|
**Note:** Restricted funds are collected or donated for a specific purpose. Designated funds have been given without restriction, but have been allocated by the Parochial Church Council towards a specific purpose or project.
The notes on pages 9 to 15 form an integral part of these accounts.
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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON**
## **BALANCE SHEET AT 31st DECEMBER 2022**
|**Note**
6
**FIXED ASSETS**
Tangible fixed assets
Investments
**Total**
**CURRENT ASSETS**
7
Debtors
Short term deposits
Cash at bank and in hand
Total
**LIABILITIES: Amounts falling**
8
**due within one year**
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Church General Funds - unrestriced
2
Restricted Funds -
Cann Trust (Churchyard)
All Saints Festival Choir
St Michael's Guild
Collections for special purposes
2
Designated Funds:
6
Capital - Real Property
Churchyard Fund
Church Repair Funds
Ministry Development Fund
Organ Fund
Tots
Total Designated Funds
**TOTAL FUNDS**|**2022**
**2022**
**_2021_**
**£**
**£**
**_£_**
680,000
_680,000_
49,757
_56,408_
**729,757**
**_736,408_**
7,765
_5,308_
157,357
_122,445_
23,770
_25,404_
188,892
_153,157_
13,818
_3,795_
**175,074**
**_149,362_**
**904,831**
**_885,770_**
112,166
_108,362_
1,933
_2,235_
1,157
_2,958_
2,741
_1,905_
625
_65_
6,456
_7,163_
680,000
_680,000_
9,697
_8,475_
53,164
_48,903_
36,000
_26,000_
7,347
_6,804_
1
_63_
786,209
_770,245_
**904,831**
**_885,770_**|
|---|---|
The notes on pages 9 to 15 form an integral part of these accounts. Approved by the Parochial Church Council on 23 March 2023 and signed on its behalf by
Chairman Member
Page 8
**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with applicable accounting standards, and the Charities SORP 2005. The historical cost convention has been used except for the valuation of the freehold properties, which are shown at the Trustees’ valuation at 31st December 2022, and invested assets, which are shown at market value.
## Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted funds have been given for a particular purpose. In investing the funds the PCC draws no distinction between the different types of fund.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
## Incoming Resources
Collections are recognised when received by or on behalf of the PCC.
Planned giving receivable through Gift Aid is recognised when received and income tax recoverable on gift aid donations is recognised when the income is recognised.
Grants and legacies to the PCC are accounted for when the PCC is notified of its legal entitlement and the amount due.
Rental income from letting church premises is recognised when received and dividends and interest are recognised when receivable.
## Gains and losses on investments
Realised gains or losses are recognised on sale. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.
## Resources expended
Grants and donations are accounted for when paid.
The diocesan contribution is accounted for when payable.
## Fixed assets
Consecrated and beneficed property is excluded from the accounts by section 96 (2) (a) of the Charities Act 1993.
No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.
Expenditure on equipment used within the church premises is written off when the asset is acquired.
Investment assets are taken at market value at the balance sheet date.
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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1. ACCOUNTING POLICIES (Continued)**
Investment properties are valued by the Trustees at 31[st] December. An open market value has been assessed taking into account existing encumbrances. The PCC believes this to be a fair reflection of the current value of the properties. Revaluation of property in this way is not considered to be a departure from the historic cost basis of accounting. No depreciation is charged on investment properties, which is contrary to generally accepted accounting standards. The PCC considers that depreciation is only one of many factors taken into account in determining the value of such properties and the amount that might be disclosed cannot be separately identified or quantified.
## Current assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Short-term deposits include cash held on deposit with the CBF Church of England Funds and in accounts with Rochester Diocesan Society and Board of Finance.
## **2. RESTRICTED AND DESIGNATED FUNDS**
The Cann Trust is a restricted fund related to the Churchyard Fund. Income is used for upkeep of the churchyard. Further details are given in Note 6.
All Saints’ Festival Choir, which puts on termly concerts, and St Michael’s Guild, which is responsible for church flower arranging are considered to be restricted funds. Those organisations receive donations and hold fund raising events for the specific purposes indicated.
Donations for specific external charitable purposes that are not paid by the end of the year are held as restricted assets.
With exception of the freehold property held in the Capital Fund, all designated funds hold only cash on deposit and in current accounts.
Designated funds are held for the following purposes:
|Capital – Real Property|Holds the Church’s property investments. Income from this fund accrues to|
|---|---|
||General Funds.|
|Ministry Development Fund. This fund was established by the PCC in 2018. The purpose is to support||
||the costs of a second employed minister (ordained or lay) during the period|
||until the resultant increases in numbers and congregational giving make the|
||post self-supporting.|
|Churchyard Fund|Funds designated for the upkeep of the “new” churchyard – Newell’s|
||Meadow. The churchyard surrounding the church is closed and upkeep is|
||the responsibility of the London Borough of Bromley.|
|Church Repair Funds|These funds are for work arising from quinquennial inspections of the various|
||church premises.|
|Organ Fund|Accumulated funds in the event of major work required to the organ.|
|All Saints’ Tots|Working capital for day to day activities.|
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**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|3
**INCOMING RESOURCES**
**2022**
3a
**Voluntary Income**
Planned giving:
Eligible for Gift Aid
Income Tax recoverable
Other planned giving
Collections
Donations and appeals
Grants
Legacy
**Total**
3b
**Activities for generating funds**
Magazine sales
Magazine Adverts
Printing and copying
Church and Hall Lettings
Festival choir concerts
Fund Raising Events
Fees
**Total**
3c
**Investment income**
Dividends and interest
Rental income
**Total**
**TOTAL INCOMING RESOURCES**
**_2021_**
_3a_
**_Voluntary Income_**
_Planned giving:_
_Eligible for Gift Aid_
_Income Tax recoverable_
_Other planned giving_
_Collections_
_Donations and appeals_
_Grants_
_Legacy_
**_Total_**
_3b_
**_Activities for generating funds_**
_Magazine sales_
_Magazine Adverts_
_Printing and copying_
_Church and Hall Lettings_
_Festival choir concerts_
_Fund Raising Events_
_Fees_
**_Total_**
_3c_
**_Investment income_**
_Dividends and interest_
_Rental income_
**_Total_**
**_TOTAL INCOMING RESOURCES_**|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**General**
**Designated**
**FUNDS**
**£**
**£**
**£**
**£**
58,462
0
0
58,462
16,237
0
906
17,143
724
0
0
724
4,887
0
8,008
12,895
4,012
538
0
4,550
843
0
0
843
6,800
0
0
6,800
**91,965**
**538**
**8,914**
**101,417**
1,057
0
0
1,057
425
0
0
425
36
0
0
36
33,544
0
0
33,544
0
0
6,241
6,241
3,379
0
395
3,774
32,580
1,171
0
33,751
**71,021**
**1,171**
**6,636**
**78,828**
2,310
351
2
2,663
47,350
0
0
47,350
**49,660**
**351**
**2**
**50,013**
**212,646**
**2,060**
**15,552**
**230,258**
_52,032_
_0_
_0_
_52,032_
_14,561_
_0_
_384_
_14,945_
_944_
_0_
_0_
_944_
_4,511_
_0_
_944_
_5,455_
_3,498_
_252_
_1,244_
_4,994_
_767_
_0_
_56,925_
_57,692_
_2,563_
_0_
_0_
_2,563_
**_78,876_**
**_252_**
**_59,497_**
**_138,625_**
_1,025_
_0_
_0_
_1,025_
_585_
_0_
_0_
_585_
_203_
_0_
_0_
_203_
_21,219_
_0_
_0_
_21,219_
_0_
_0_
_2,413_
_2,413_
_5,203_
_0_
_0_
_5,203_
_20,002_
_3,205_
_0_
_23,207_
**_48,237_**
**_3,205_**
**_2,413_**
**_53,855_**
746
114
2
_862_
52,320
0
0
_52,320_
**_53,066_**
**_114_**
**_2_**
**_53,182_**
**_180,179_**
**_3,571_**
**_61,912_**
**_245,662_**|
|---|---|
Page 11
**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|4
**RESOURCES EXPENDED**
**2022**
4a
**Fund raising trading costs**
Expenditure on magazine
Church hall running costs
Festival choir concerts
Fund raising expenses
**Total**
4b
**Investment management costs**
Professional fees
Repairs and upkeep
**Total**
4c
**Church Activities**
Missionary and other giving:
Overseas missionary societies
Overseas relief and development
Home missions and church societies
Other secular societies
Total
Diocesan contribution
Mission and outreach
Clergy including vicarage
Church running expenses
Church maintenance
Upkeep of services
Organist and choir
Childers's work
Staff costs : parish administrators
Office administration
Printing and stationery
Equipment purchased
Church major repairs
Churchyard Upkeep
Sundry expenditure
**Total**
**TOTAL RESOURCES EXPENDED**|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**General**
**Designated**
**FUNDS**
**£**
**£**
**£**
**£**
0
0
0
0
13,326
0
0
13,326
0
0
9,047
9,047
1,683
0
0
1,683
**15,009**
**0**
**9,047**
**24,056**
0
198
0
198
1,608
0
0
1,608
**1,608**
**198**
**0**
**1,806**
300
0
0
300
4,200
120
602
4,922
260
360
821
1,441
1,000
0
2,134
3,134
5,760
480
3,557
9,797
71,640
0
0
71,640
646
0
0
646
6,987
0
0
6,987
11,473
0
0
11,473
15,522
0
0
15,522
1,648
0
1,932
3,580
13,591
0
0
13,591
147
120
0
267
17,439
0
0
17,439
2,588
0
0
2,588
3,478
0
0
3,478
1,438
0
1,267
2,705
0
1,298
0
1,298
17,278
0
144
17,422
241
0
10
251
**169,876**
**1,898**
**6,910**
**178,684**
**186,493**
**2,096**
**15,957**
**204,546**|
|---|---|
Page 12
**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## 4 **RESOURCES EXPENDED (Cont'd)**
|**_2021_**
_4a_
**_Fund raising trading costs_**
_Expenditure on magazine_
_Church hall running costs_
_Festival choir concerts_
_Fund raising expenses_
**_Total_**
_4b_
**_Investment management costs_**
_Professional fees_
_Repairs and upkeep_
**_Total_**
_4c_
**_Church Activities_**
_Missionary and other giving:_
_Overseas missionary societies_
_Overseas relief and development_
_Home missions and church societies_
_Other secular societies_
_Total_
_Diocesan contribution_
_Mission and outreach_
_Clergy including vicarage_
_Church running expenses_
_Church maintenance_
_Upkeep of services_
_Organist and choir_
_Childers's work_
_Staff costs : parish administrators_
_Office administration_
_Printing and stationery_
_Equipment purchased_
_Church major repairs_
_Churchyard Upkeep_
_Sundry expenditure_
**_Total_**
**_TOTAL RESOURCES EXPENDED_**|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**General**
**Designated**
**FUNDS**
**£**
**£**
**£**
**£**
_0_
_0_
_0_
_0_
_10,669_
_0_
_0_
_10,669_
_0_
_0_
_3,902_
_3,902_
_1,150_
_0_
_0_
_1,150_
**_11,819_**
**_0_**
**_3,902_**
**_15,721_**
_0_
_0_
_0_
_0_
_1,179_
_1,374_
_0_
_2,553_
**_1,179_**
**_1,374_**
**_0_**
**_2,553_**
_0_
_0_
_0_
_0_
_4,260_
_75_
_746_
_5,081_
_400_
_225_
_268_
_893_
_500_
_0_
_414_
_914_
_5,160_
_300_
_1,428_
_6,888_
_70,413_
_0_
_0_
_70,413_
_481_
_0_
_0_
_481_
_6,831_
_0_
_0_
_6,831_
_10,305_
_0_
_0_
_10,305_
_10,964_
_2,478_
_0_
_13,442_
_1,047_
_0_
_1,235_
_2,282_
_11,517_
_0_
_0_
_11,517_
_72_
_46_
_0_
_118_
_16,679_
_0_
_0_
_16,679_
_2,543_
_0_
_0_
_2,543_
_2,720_
_0_
_0_
_2,720_
_8,676_
_0_
_0_
_8,676_
_188_
_10,176_
_56,925_
_67,289_
_16,713_
_1,184_
_0_
_17,897_
_124_
_0_
_20_
_144_
**_164,433_**
**_14,184_**
**_59,608_**
**_238,225_**
**_177,431_**
**_15,558_**
**_63,510_**
**_256,499_**|
|---|---|
Page 13
**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|5
**STAFF COSTS**
Salaries and fees
Social security costs
**Total**|**2022**
**_2021_**
**£**
**_£_**
29,206
_26,332_
0
_0_
**29,206**
**_26,332_**|
|---|---|
The amounts shown above relate to the employment of parish administrators, a caretaker and professional musicians. The vicar is paid by the Diocese of Rochester.
## 6 **FIXED ASSETS FOR USE BY THE PCC**
## **Tangible Fixed Assets**
The tangible fixed assets comprise the following properties which have been included in the accounts on the basis described in Note 1 and at an assessment of value carried out by the PCC. This is considered to be a fair estimate of the current value of each of the properties, subject to existing leases. Both properties were held throughout the year.
These assets comprise the total of the Capital - Real Property designated fund shown on page 8.
|The Old Church Hall. Church Hill
99 Gillmans Road Orpington
**Total**|**Revaluation**
**Value 2022**
**_Value 2021_**
**£**
**£**
**_£_**
0
280,000
_280,000_
0
400,000
_400,000_
**0**
**680,000**
**_680,000_**|
|---|---|
99 Gillmans Road is treated as an investment property, although it is intended that it be available for use by an assistant priest. The property was let at a commercial rate throughout the year. The Old Church Hall is let at a commercial rate.
## **Investment Assets**
The income from the Cann Trust Fund is used for the maintenance of the churchyard. The PCC has decided to invest the capital of the fund in the CBF Church of England Fixed Interest Fund. In June 2021 the PCC decided to invest part of its unrestricted General Fund in the CBF Church of England Investment Fund
|Cann Trust Fund
General Funds
**Value of Unit holding**
Cann Trust Fund
General Funds
**Fund**
CCLA CBF Fixed Interest Fund
CCLA CBF Investment Fund
CCLA CBF Fixed Interest Fund
CCLA CBF Investment Fund|**Purchase date**
**Cost (£)**
**No. of Units**
March 1999
2,500
1,414.59
June 2021
50,000
2,316.41
**Revaluation (£)**
**2022 (£)**
**_2021 (£)_**
-302
1,933
_2,235_
-6,349
47,824
_54,173_
-6,651
49,757
_56,408_|
|---|---|
|7
**DEBTORS**
**2022**
Income Tax Recoverable
Other debtors
**Total**
**_2021_**
_Income Tax Recoverable_
_Other debtors_
**_Total_**|**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
4,100
0
450
4,550
3,175
0
40
3,215
**7,275**
**0**
**490**
**7,765**
_4,095_
_0_
_0_
_4,095_
_1,156_
_0_
_57_
_1,213_
**_5,251_**
**_0_**
**_57_**
**_5,308_**|
|---|---|
Page 14
**PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
||||**General**|**Designated**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||||**Fund**|**Funds**|**Funds**|**Funds**|
||||**£**|**£**|**£**|**£**|
|8|**LIABILITIES: Amounts falling due within one year**||||||
||**2022**||||||
||Accruals and deferred|income|12,365|0|0|12,365|
||Other creditors||1,453|0|0|1,453|
||**Total**||**13,818**|**0**|**0**|**13,818**|
||**_2021_**||||||
||_Accruals and deferred_|_income_|_2,004_|_0_|_0_|_2,004_|
||_Other creditors_||_1,543_|_0_|_248_|_1,791_|
||**_Total_**||**_3,547_**|**_0_**|**_248_**|**_3,795_**|
|**9**|**ANALYSIS OF NET ASSETS BY FUND**||||||
||**2022**|**Unrestricted**
**General**
**£**|**Unrestricted**
**Designated**
**£**|**Designated**
**Capital**
**£**|**Restricted**
**£**|**TOTAL**
**FUNDS**
**£**|
||Fixed Assets|0|0|680,000|0|680,000|
||Investments|47,824|0|0|1,933|49,757|
||Current Assets|78,160|106,209|0|4,523|188,892|
||Liabilities|-13,818|0|0|0|-13,818|
||**Total**|**112,166**|**106,209**|**680,000**|**6,456**|**904,831**|
||**_2021_**||||||
||_Fixed Assets_|0|0|_680,000_|0|_680,000_|
||_Investments_|54,173|0|0|_2,235_|_56,408_|
||_Current Assets_|_57,736_|_90,245_|0|_5,176_|_153,157_|
||_Liabilities_|_-3,547_|_0_|0|-248|_-3,795_|
||**_Total_**|**_108,362_**|**_90,245_**|**_680,000_**|**_7,163_**|**_885,770_**|
## **10 AUDITORS**
Under the provisions of the Charities Act an audit of the accounts is not required. An Independent Examination of the accounts has been carried out, and it is expected that the Independent Examiner will request a charitable donation to be made in lieu of a fee.
## **11 TRANSACTIONS WITH RELATED PARTIES**
During the year the PCC paid travel and other expenses totalling £2,704 to the vicar _(2021 - £2,404)_ who was an ex-officio member of the PCC. The PCC also paid the council tax and water charges and provided a business telephone line in the vicarage.
Mr David House, an employee of the PCC as caretaker, was elected to membership of the PCC on 24 April 2022, after his employment as caretaker had commenced. During the year he received remuneration of £1,704 _(2021 - £909)_ for his role as caretaker.
There were no other material transactions with related parties.
Page 15