## **THE PARISH CHURCH OF ALL SAINTS ORPINGTON** ## **ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL** For the year ended 31 December 2023 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 2023** ## **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 2023 until the date this report was approved (unless otherwise indicated) are: _Incumbent:_ The Rev’d George Rogers PCC Chair _Churchwardens:_ Mr Peter Clarke Deputy chair Mrs Sheila Routeledge _elected 23 April 2023 Deputy Churchwarden:_ Mr John Pentlow _retired 23 April 2023 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 Mr Alan Hussey Mrs Catherine King Mrs Lorna Kviat Mrs Helen Ogedemgbe Mrs Gill Sinclair PCC Secretary Mrs Amanda Turner _retired 23 April 2023_ Mrs Elizabeth Whitbread _elected 23 April 2023_ ## **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 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). ## _Finance:_ Advises the PCC and assists the treasurer on financial policy and accounting matters. Page 1 ## _Stewardship:_ 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 Ann Uphill, Rev’d Chris Kitchener and Rev’d Canon Tim Mercer who have provided the greater part of this support. Our formal lay ministry team comprises our Licensed Lay Ministers Mrs Pam Mercer and Mrs Abi Hiscock and our Pastoral Assistants Mrs Sheila Anderson and Mrs Jill Renwick. 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 updated prior to the annual meetings which took place in April 2023. The number on the Roll reduced by seven to 108. Four new members replaced eleven who had died or left. The average attendance at All Saints’ on a Sunday was 84 adults and 12 children, just slightly more than in 2022. Around five people regularly watch the stream of the main Sunday Eucharist live, while a further 30 people view at least part of the service later in the week. ## 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. These groups meet virtually or in person as convenient. Our direct away giving once again concentrated on charities in which All Saints is directly involved. 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. ## 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 40 viewers each Page 2 week. We introduced a weekly Healing and Wholeness Eucharist on a Tuesday morning which has a small but appreciative congregation. Contemplative Prayer and Lectio Divina Reflection, alternate twice a month, on a Friday, for prayer, reflection, and peaceful silence. An evening service in the style of the Taizé community has moved from an occasional to a regular monthly event, further broadening the range of All Saints worship. 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 149 _(2022 – 136)_ and 110 _(127)_ communicants on Easter Day 2023. During Advent we held our normal carol services for the congregation, and special services for one of the primary schools in the parish and for local firms of funeral directors, which attracted a total attendance of 981 _(2022 – 611)_ . It was a joy to see a packed church once again for the Christingle Service on Christmas Eve. It is difficult to count accurately at this active service but we estimate an attendance in excess of 450 compared with 335 the previous year. 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 126 _(2022 – 97)_ communicants and an attendance of 189 _(141)._ There were 16 _(2022 – 26)_ Baptisms, which usually took place on Sunday afternoons. There were 2 _(2)_ Marriages. 12 _(16)_ Funerals took place in church or in the churchyard and 7 _(8)_ services were conducted at a crematorium by the All Saints’ ministry team. ## Music During the year the excellent acoustics and facilities of All Saints has attracted an increasing number of concerts and recitals. Some such as our own Festival Choir have used the church for many years, others are discovering All Saints for the first time. Our series of monthly Saturday lunchtime “coffee recitals” showcases young musicians in their early years at music college and has a strong following. Our Director of Music, Phoebe Tak Man Chow resigned in August. We are grateful for the work she put into All Saints music, especially during the pandemic. This change enables us to take stock of our music provision, and we surveyed the congregation to ascertain their hopes, which were in general for a stronger Parish Choir and a reintroduction of a Junior Choir. To facilitate this, we appointed Nick Wibberley as Music Ministry Director from 1 January 2024. “Ministry” is an important part of Nick’s job title as we look to music becoming a strong part of All Saints’ overall ministry, and to growth in our music generating growth in our congregation and ultimately in greater financial security for the parish. We intend to appoint an Organist and Parish Choir Director early in 2024. In the meantime, Richard Decker has been carrying out this role with enthusiasm and commitment. For the more demanding musical content our small but enthusiastic volunteer choir has been augmented by professional singers. This has enabled us to have quality monthly Sunday evening services, normally a Choral Evensong. ## 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. 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 has spread worldwide, including former parishioners from All Saints who have moved away but still consider All Saints their spiritual home. Page 3 ## Young people Both Young Saints, who meet on Sunday mornings and the Thursday Tots group have seen their numbers increase with Tots reaching record attendances towards the end of the year. Young Saints’ weekly report to the congregation on their activities when they join the main service is eagerly awaited and it has been a joy to hear the young people speak with clarity, confidence and enthusiasm. During the year we started “Meet and Munch”, a group for younger teenagers. Two sessions took place in 2023 and the group is in its early days, but we hope numbers will permit a regular monthly group for this age range. We have continued to hold Parade Services four times a year with our associated groups of Scouts and Guides. To grow All Saints’ the PCC is convinced that the route is through growing our young people’s ministry, whether the groups above or a strong junior choir. Developing these to the extent we need is beyond volunteer resources. The PCC is actively looking at ways of financing the support for growing this ministry. This is likely to involve a paid youth and families worker of some sort. In order to build our missionary development fund to be able to support an individual for a three-year appointment we have decided to approach grant awarding bodies as well as making this the primary objective of church fund raising. ## The Church Building and Churchyard There were no major works planned or necessary in the church or churchyard, in 2023, 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. ## **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 £13,600 on general funds for 2023. This assumed a below inflation increase in giving of 4.8%, which we assumed possible despite the economic climate and pressures on the cost of living. In the event giving declined by 7.5% and was 12% below the budget expectation. Fortunately, other items of income and expenditure turned in generally positive results, and the outcome was a deficit for the year of £9,150. Investment markets performed well, especially in Q4, and our investments appreciated by £4,500. This has helped the position but nevertheless the result is a significant erosion of our reserves. Looking forward to 2024, the position is much less healthy. The PCC has again budgeted for a deficit of £13,600. Even this level of deficit can only be achieved if giving increases to the level we budgeted for in 2023, which is a substantial increase in excess of 10%. We cannot rely on investment appreciation as markets can go down as well as up. In setting the 2024 budget the PCC has set a significant challenge to increase congregational giving towards income and expenditure being in line. The consequences of not achieving this are very significant for the Parish: our general reserves will have declined to the point where we have to use reserves set aside for specific purposes to balance income and expenditure. In turn this means that all our plans for developing youth work and growing the parish will come to naught. Page 4 ChrirtAn Stewardship involves more than money. it is mow that pay5 the bill5. wekom4 wtth thank& those vtho give thetr time talents to the Churth through any of the whole nge of volurnry Jobs gro￿$ rderr&l to in this reporL Some N)bs that need to be done are not onwous and take littie but small task donÈ takes a brr of presswe off some)ne ds There ts much to do. so ptease ask Reserves policy It is the policy of the PCC to maintain unrett￿ fiJ)ds at a le￿ that eq￿ to approximatety stx months unrertritted expendituro This provmlos adeq￿te to cover managern￿t and admin1mtio￿ and to respond to MO￿ sdjstantial eTh￿Cy work that may arise from time to tim At 31rt Decembw 2023 our unrestricted general (￿Id was in ex￿%$ of Six months routine expendittjre, but will fall below this target by the of 2024. even rf the budgeted level of 2i¥ing is achieved. If there is no swi of recov￿ In the parish'5 financ41 forwne& the PCC will need to determine which aaivitie5 should be CUL Specific fvnds were held fcr TArious pwpose5 as dexribed n the Notes to the Account& It is the PCC'S policy to invest ow main balan￿ with the CBF Churth of E￿ FuThl& C￿ttin designatsj Approved by the PCC on 19 llarth 2024 Gèorge M Rogw5 Chair STATEMEN si Tl Charyty requires the PCC membws as trtssle￿ to wepare firwxial statwnW￿ for eath financial year that give a true 3rKt fair vivw of the state of affairs of the ch¥ity aThJ of the surplus or deficit of the charity for tkt perid. In preparing those fin￿￿￿1 ￿tern￿￿ the PCC members are required sdect 5uirable acco￿ling policies ar￿ apply them cons￿t￿. make judgemerts and estimates that are reasonabte and prud& prepare the finanoal s(atanents on the going cor£em basis unkn it is inappropriate to presume that the dwrity V•ill cortinue in bushr￿S The PCC member5 are reSpo￿lbIe for Ireeping records which disclose with reasonable accuracy at any time the financial position of the dArity ar￿ to enable them to ensure that the financial Stat￿len£S compfy with the Ch3rrEie5 Act 2011. are abo responsible for Safe8L￿rdtnS the ass* of th¢ 3a
3b
3c
4a
4b
4c
6
_3a_
_3b_
_3c_
_4a_
_4b_
_4c_
_6 _|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**General**
**Designated**
**FUNDS**
**2023**
**£**
**£**
**£**
**£**
**INCOMING RESOURCES**
**Incoming resources from generated funds**
Voluntary income
81,481
666
12,914
95,061
Activities for generating funds
68,474
2,075
4,883
75,432
Investment Income
52,542
2,155
0
54,697
**Total incoming resources**
**202,497**
**4,896**
**17,797**
**225,190**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fund raising trading costs
16,517
0
6,889
23,406
Investment management costs
1,570
1,560
0
3,130
Church Activities
187,258
1,199
6,857
195,314
**Total resources expended**
**205,345**
**2,759**
**13,746**
**221,850**
**NET INCOMING RESOURCES**
**-2,848**
**2,137**
**4,051**
**3,340**
Transfers between Funds
-6,300
6,175
125
0
Gains & Losses on Investments
4,539
0
115
4,654
**NET MOVEMENT IN FUNDS**
**-4,609**
**8,312**
**4,291**
**7,994**
Balances at 1 January
112,166
786,209
6,456
904,831
**BALANCES AT 31 DECEMBER**
**107,557**
**794,521**
**10,747**
**912,825**
**_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_**| |---|---| **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. Page 7 PAROCHIALCHURCH COUNaL OFALLSAINTS OIIPINGTON CE SHEET AT3tst DECEM8ER 2023 Note 6 FIXED Assffs Tangible fixed assets Inve5trnents 54,411 49,757 n9.757 Totsl 734A CURRE1￿ ASSEIS Debtors Short terni deposits Cash at bank and in hand Totsl 4,456 152.994 26.099 183.549 7.765 157.557 23.770 188.892 LIABILtriES.. AmcrfMtsfal￿I 8 due wrthin oneyear 5.135 13.818 NEf CURRENfASSErs 178 14 175A774 NET ASSErs 912 FUNDS Church GenÈr31 Fund8- unrestrttd 107557 112,166 Restricted Funds- Cann Trust (Churchyard) AJI Saints Fest￿al Choir St Michael's Guih Lychgate Fund Collections for special purposes L933 1.157 2,741 626 5,428 387 625 6.456 10,747 Designated Funds: Capital- Real Property Churchyard Fund Church Repair Fund5 Ministry Development Fund Organ Fund Tots Totsl Designated Funds 11.423 58.997 9.697 53.164 36.t 7,347 8,092 794,521 TOTAL FUNDS 912 The notes on pages 9 to 15 form an integral part of these accoun Approved by the Par(xhial Churth Council on 19 March 2024 arKI signed on tts behalf by Chairman Member Page 8 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **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 2023, 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. Page 9 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **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. This includes donations for the planned refurbishment and repair of the lychgate. 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.| Page 10 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |3
**INCOMING RESOURCES**
**2023**
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, printing & 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**
**_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, printing & 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**
**£**
**£**
**£**
**£**
54,080
0
0
54,080
15,155
0
1,755
16,910
1,019
0
0
1,019
4,052
0
4,385
8,437
3,922
666
6,774
11,362
753
0
0
753
2,500
0
0
2,500
**81,481**
**666**
**12,914**
**95,061**
1,492
0
0
1,492
38,371
0
0
38,371
0
4,883
4,883
3,770
0
0
3,770
24,841
2,075
0
26,916
**68,474**
**2,075**
**4,883**
**75,432**
4,764
2,155
6,919
47,778
0
0
47,778
**52,542**
**2,155**
**0**
**54,697**
**202,497**
**4,896**
**17,797**
**225,190**
_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_**
_1,518_
_0_
_0_
_1,518_
_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_**| |---|---| Page 11 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |4
**RESOURCES EXPENDED**
**2023**
4a
**Fund raising trading costs**
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**
**£**
**£**
**£**
**£**
14,544
0
0
14,544
0
0
6,889
6,889
1,973
0
0
1,973
**16,517**
**0**
**6,889**
**23,406**
0
0
0
0
1,570
1,560
0
3,130
**1,570**
**1,560**
**0**
**3,130**
300
0
0
300
4,200
0
2,107
6,307
275
375
658
1,308
1,000
0
1,394
2,394
5,775
375
4,159
10,309
75,696
0
0
75,696
2,582
0
272
2,854
7,918
0
0
7,918
21,311
0
0
21,311
14,415
0
0
14,415
2,241
0
1,815
4,056
13,827
0
0
13,827
712
158
0
870
17,360
0
0
17,360
2,944
0
0
2,944
3,908
0
0
3,908
385
0
0
385
0
0
0
0
18,139
666
455
19,260
45
0
156
201
**187,258**
**1,199**
**6,857**
**195,314**
**205,345**
**2,759**
**13,746**
**221,850**| |---|---| Page 12 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## 4 **RESOURCES EXPENDED (Cont'd)** |**_2022_**
_4a_
**_Fund raising trading costs_**
_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**
**£**
**£**
**£**
**£**
_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 13 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |5
**STAFF COSTS**
Salaries and fees
Social security costs
**Total**|**2023**
**_2022_**
**£**
**_£_**
26,013
_29,206_
0
_0_
**26,013**
**_29,206_**| |---|---| 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 2023**
**_Value 2022_**
**£**
**£**
**_£_**
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 (£)**
**2023 (£)**
**_2022 (£)_**
115
2,048
_1,933_
4,539
52,363
_47,824_
4,654
54,411
_49,757_| |---|---| |7
**DEBTORS**
**2023**
Income Tax Recoverable
Other debtors
**Total**
**_2022_**
_Income Tax Recoverable_
_Other debtors_
**_Total_**|**General**
**Designated**
**Restricted**
**Total**
**Fund**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
3,914
0
0
3,914
517
0
25
542
**4,431**
**0**
**25**
**4,456**
_4,100_
_0_
_450_
_4,550_
_3,175_
_0_
_40_
_3,215_
**_7,275_**
**_0_**
**_490_**
**_7,765_**| |---|---| Page 14 **PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ORPINGTON NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ||||**General**|**Designated**|**Restricted**|**Total**| |---|---|---|---|---|---|---| ||||**Fund**|**Funds**|**Funds**|**Funds**| ||||**£**|**£**|**£**|**£**| |8|**LIABILITIES: Amounts falling due within one year**|||||| ||**2023**|||||| ||Accruals and deferred|income|3,682|0|0|3,682| ||Other creditors||1,453|0|0|1,453| ||**Total**||**5,135**|**0**|**0**|**5,135**| ||**_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_**| |**9**|**ANALYSIS OF NET ASSETS BY FUND**|||||| ||**2023**|**Unrestricted**
**General**
**£**|**Unrestricted**
**Designated**
**£**|**Designated**
**Capital**
**£**|**Restricted**
**£**|**TOTAL**
**FUNDS**
**£**| ||Fixed Assets|0|0|680,000|0|680,000| ||Investments|52,363|0|0|2,048|54,411| ||Current Assets|60,329|114,521|0|8,699|183,549| ||Liabilities|-5,135|0|0|0|-5,135| ||**Total**|**107,557**|**114,521**|**680,000**|**10,747**|**912,825**| ||**_2022_**|||||| ||_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_**| ## **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 £2,746 to the vicar _(2022 - £2,704)_ 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 £1,072 _(2022 - £1,704)_ for his role as caretaker. There were no other material transactions with related parties. Page 15