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2022-12-31-accounts

St Philip & St James Church, Chatham King George Road Walderslade

Chatham Kent ME5 0TZ

Annual Report and Financial Statements of the Parochial Church Council England and Wales registered charity No.1130600

For the year ended 31 December 2022

The Parochial Church Council of the Ecclesiastical Parish of St Philip and St James, Chatham Annual Report January to December 2022

Objectives and activities

Aims and objectives

The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC is to co-operate with the minister in promoting to the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The church has a vision which at this time is three-fold:

Church life

At the beginning of 2022, facemasks were still being used on Sundays but within a few months, these restrictions had been lifted with only a few socially distanced chairs made available. Live streaming of services continues from the church on Sundays averaging about 60 views after 7 days.

Early in the year, Andrew Vaughan assembled a team of leaders to refresh our Values, Vision and Strategy. Initially, nine values were suggested by the team, Worship, Prayer, Love, The Bible, The Gospel, People, Discipling and Developing Leaders, Mission, and the Holy Spirit. The team then went on to look at our vision. The team came up with Encounter, Grow and Go . To see this vision become a reality the team drafted a strategy which was further refined with a morning away with the PCC in July and then finalised by the Values, Vision and Strategy Group in September. The Values, Vision were adopted by the PCC in July and Strategy was adopted by the PCC in October.

Many outreach activities continued to return during the year like the Pancake Party, Children’s Holiday Club, Bags of Hope Food Parcels, Light Party, Quiz Night, Weekly Breakaway Lunch Club KidzKlub, and Christmas Day Lunch. As it was the 60[th] year since the founding of St Philip and St James Church (1962) we had a celebration weekend with a Magician, our Community Choir Walderslade Sings! and a Church lunch.

We have also tried to raise the profile of our monthly “Hour of Power” Prayer meetings, and during the year we have seen growth in the number attending. We also had a prayer meeting to see in the New Year.

In November a significant upgrade was carried out to our Audio-Visual System including a new mixing desk, screens, cameras and associated wiring carried out by DM Music.

Rev Martyn Saunders is leader of the St John's Chatham (a BMO) whilst remaining as incumbent. The Associate Vicar Rev Andrew Vaughan takes on the day-to-day responsibility for PipnJims. The Rev Luke Bacon now serves predominantly at St John’s Chatham but continues to lead Link the youth group for 14-18 year olds which gathers young people from various churches in the local area.

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Public Benefit

On the pages of this report, the PCC has profiled regular aspects of church life, meetings and services of wider public benefit, special events, occasional offices and grants given. In so doing the PCC sees itself as meeting the criteria of “Public Benefit” for registered charities through the activities listed. The Trustees are aware of the supplementary guidance to charities for the advancement of religion.

Achievements and performance

One off events

In June we joined in the national celebration for the Queens Platinum Jubilee with the screening of the service from St Paul’s Cathedral followed by afternoon tea.

In June we also ran a safeguarding course led by our Parish Safeguarding Officer Debby Saunders which included a number of members of other churches from our Deanery.

In July a number of our church members attended the New Wine Festival in Peterborough.

In October we had a joint service with our neighbouring church CLF Medway who meet in the Hook Meadow Community Centre.

Also in October, we had our annual joint memorial service with Medway Funeral Directors.

In November we Hosted a Tear Fund Big Quiz Night to raise funds for Tear Fund.

Church Attendance

As at April 2022 there were 156 (April 2021: 165) people on the Church Electoral Roll (approximately 40% of whom are resident in the parish) . The average weekly (Sunday and midweek) attendance counted during October was 86 (2021:66) adults and 16 Under 18s in person.

Occasional offices

In 2022, St Philip and St James Church conducted 2 (2021:2) baptisms. During the course of the year, we conducted 1 (2020:0) wedding in church and 10 (2021:11) funerals of which 4 (2021:2) were in the church building. There were no confirmations in 2022 (2021:3).

Fabric, equipment, ministry and other expenditure related issues

The PCC attended to a number of fabric issues during 2022, relating to the church building and church hall as well as other issues relating to the mission of the church. Key fabric issues attended to during the year included:

  1. Various small areas of redecoration internally including minor maintenance jobs

  2. Repairs to Kitchen Boiler and New Ductwork to Church Warm Air Heating System.

  3. Replacement of Gents WC

  4. Minor fabric and other expenditure.

  5. Upgrade to Audio Visual System

Grants

The church is presently committed to giving away 10% of voluntary congregation income to mission work in areas outside of the parish. The bulk of the money currently goes to particular missionaries who have historic links with the church, and thus were sent out by the church in some way. The

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Mission allocation for 2021 was agreed and donations to workers attached to CMS, SIM and helper also Face to Face trust, Ubaku Boys home and two individuals.

Financial Review

2022 has been a time of change. The first change:- Church is back to full normal, as it was before covid, the only exception is sharing the common cup in communion. The second change was Rita Holding standing down as treasurer and Diane Hatcher taking on the role. The third change was having the new AV system upgraded which was finally installed in October.

Inevitably, changing treasurers has been challenging as induction to the accounts software package was needed. Thanks go to the team who have supported the work of the treasurer – in particular Ruth our administrator, Steve who organises Gift Aid claims, those who count the money and take it to the bank. Our thanks to go to David, the Independent Examiner who patiently explained his requirements and was in regular contact through the year too.

Our largest expense in 2022 (not including the parish share) was building maintenance. Lots of small jobs have continued to take place during this year to bring the building back into a good working order. Our second largest expense being the utilities, and 2023 no doubt will increase again.

Income exceeded Expenditure for the general fund by £27,102.11. This figure went into the reserves.

Trustees received any form of payment “No Trustee received any payments”

Trustees received any form of reimbursement of expenses “2 Trustees totalling £2,516.78”

A small portion of the Incumbent & Ministers stipend and expenses may relate to their chair of the PCC

Reserves Policy

The reserves are regularly reviewed by the treasurer and discussed at the PCC from time to time.

At the end of 2022 the free reserves were £130,974.07 (the unrestricted and undesignated funds). However, in January 2023, we paid £12,021.10 which is 10% of the voluntary congregation giving to the Missionary Fund and also paid £1,400 to a Warm Spaces Fund. Which took the reserve figure down to £117,552.97.

It is recommended that the Church keep 3 months of expenses in the event of a significant drop in funding. On a conservative basis at the moment that is £40,000, this then leaves £77,552.97 in the reserves which could be spent. The PCC will cost and hopefully commission further capital projects in 2023.

Going Concern Statement – with the level of reserves the Trustees feel that the charity can be considered a going concern.

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Structure, governance and management

Structure

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC was registered on 17 July 2009 under registered charity number 1130600. The appointment of PCC members is governed by and set out in the Church Representation Rules (2020, London: Church House Publishing).

Committees

The full PCC met ten times in 2022 (not August or December) . Sub-committees met on an occasional basis between PCC meetings and recommendations or proposals were received and discussed by the full PCC. The PCC in 2022 had the following sub-committees, which met on an occasional basis between full meetings of the PCC. Standing Committee is the only committee required by law.

Fabric Committee:

During 2022 fabric issues were dealt with by the Churchwardens in consultation with the PCC.

Missionary Committee:

The Committee attends to matters relating to the church’s support of the work of mission largely overseas and also in this country, outside the parish. It is responsible for making recommendations to the PCC for the allocation of the Mission budget.

Standing Committee:

This committee meets on an occasional basis to transact any urgent business of the PCC between its meetings, subject to any directions given by the Council.

Youth and Children’s committee:

The Committee meets on an occasional basis to address issues concerning children and youth activities.

Risk Management

In its ongoing programme of risk management, the PCC has documented financial procedures (covering handling of cash, authorising expenditure, approving and paying for items of expenditure), procedures for handling disturbances at services (although not needed to be acted on during the year) and a fire risk assessment. In regard to safeguarding both children and vulnerable adults, the PCC follows the Diocese of Rochester’s Safeguarding procedures and policies. Thus, the PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). The PCC has also identified the risk of claims arising from historic debt advice and has appropriate insurance against that situation.

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Reference and administrative information

Background

St Philip and St James’ Parochial Church Council (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 Centre Complex of St Philip and St James, King George Road, Chatham.

Membership

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year, the following served as members of the PCC:

Ex officio: Incumbent: The Rev’d Martyn Saunders Associate Vicar The Rev’d Andrew Vaughan and Chair of PCC Reader: Rose Robinson Elected members: Churchwardens: Sandra Graham (From 18/5/22) Matthew Read (From 18/5/22) Tandy Sinclair (Up To 18th May 2022) Trevor Poulter (Up To 18[th] May 2022)

Members of Rochester Diocesan Synod:

Guy Gallico (Until July 2024) Representatives to Rochester Deanery Synod: Heather Drew Diane Hatcher Tracy Read

Elected and co-opted members of the PCC: Winston Archibald (from 8/5/21) Luke Saunders (From 18/5/22) Mary Burling (From 10/10/20) Hannah Fouch (18/5/22 to 17/1/23) John Crook (Up to 18/5/22) Tanya Terry (from 8/5/21) Steve Fouch (from 8/5/21) Pam Harris (From 18/5/22) Rita Holding (From 18/5/22 John Lawrence (8/5/21 to 19/1/22)

Contact Details

Correspondence may be addressed to: PCC Chair, St Philip and St James’ Church, King George Road, Chatham, Kent ME5 0TZ.

Bank: CAF Bank Ltd, 25 Kings Hill Ave, Kings Hill, West Malling, Kent ME19 4TA

Independent examiner:

Mr David R Ralph, FCIE, 50 Southwood Rd, Rustall, Tunbridge Wells TN4 8SP

Approved by the PCC on 20[th] June 2022 and signed on their behalf by

Rev Andrew Vaughan (PCC Chair)

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PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM
STATEMENTOF FINANCIAL ACTIVITIES
For the year ended 31 December 2022
Unrestricted Designated Restricted TOTAL Unrestricted Designated Restricted TOTAL
Funds Funds Funds 2022 Funds Funds Funds 2021
£ £ £ £ £ £ £ £
INCOMING RESOURCES RESOURCES 134,290.55
137,766.00
610.00
27,011.00
165,387.00
16,749.63
7,647.00
155.00
665.00
8,467.00
326.57
5.00
7.00
0.00
12.00
4,830.58
1,132.00
0.00
30.00
1,162.00
0.00
2,724.00
0.00
0.00
2,724.00
Donations andLegacies 120,210.96 1,998.56 12,081.03
Incomefromothertrding activities 9,113.13 2,421.78 5,214.72
InvestmentIncome 283.21 30.93 12.43
CharitableActivities 1,944.00 2,886.58 0.00
Other Income 0.00 0.00 0.00
TOTAL INCOMING RESOURCES 131,551.30 7,337.85 17,308.18 156,197.33
149,274.00
772.00
27,706.00
177,752.00
4,818.20
0.00
0.00
0.00
0.00
142,338.94
130,984.00
251.00
3,853.00
135,088.00
0.00
0.00
0.00
0.00
0.00
RESOUCES USED
Raisingfunds -14,041.00 0.00 18,859.20
Expenditure oncharitable activities 118,490.19 15,148.76 8,699.99
Otherexpenditure 0.00 0.00 0.00
TOTAL RESOURCES EXPENDED 104,449.19 15,148.76 27,559.19 147,157.14
130,984.00
251.00
3,853.00
135,088.00
9,040.19
18,290.00
521.00
23,853.00
42,664.00
0.00
0.00
0.00
0.00
0.00
NET INCOMING /(OUTGOING) RESOURCES 27,102.11 -7,810.91 -10,251.01
GAINS AND LOSSES ON INVESTMENTS
Realised 0.00 0.00 0.00
Unrealised 0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00
GROSS TRANSFERS 0.00 0.00 0.00 0.00
3,595.00
649.00
-4,267.00
-23.00
9,040.19
21,885.00
1,170.00
19,586.00
42,641.00
NET MOVEMENT IN FUNDS 27,102.11 -7,810.91 -10,251.01
BALANCES BROUGHT FORWARD AT 1JANUARY 120,491.00 7,423.00 31,259.00 159,172.00
98,606.00
6,253.00
11,673.00
116,531.00
BALANCES CARRIED FORWARD AT 31 DECEMBER 147,593.11 -387.91 21,007.99 168,212.19
120,491.00
7,423.00
31,259.00
159,172.00

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PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM
BALANCESHEET ASAT31 DECEMBER 2022 2022 2021
£ £
FIXED ASSETS
Tangible 14,041.00 0.00
10,070.00
4,810.00
148,591.00
0.00
CURRENT ASSETS
Debtors 3,900.00
Repair Funds 6,657.07
Bank Accounts 146,239.87
Cash 0.00
156,796.94 163,471.00
4,299.00
LIABILITIES
Creditors- AmountsFallingDueWithinOneYear 2,626.09
NETCURRENT ASSETS 154,170.85 159,172.00
TOTAL ASSETS less CURRENT LIABILITIES 168,211.85 159,172.00
0.00
Creditors- AmountsFalling dueAfterOneYear 0.00
TOTAL NET ASSETS
168,211.85 159,172.00
120,490.00
7,423.00
31,258.00
FUNDS
Unrestricted 130,974.07
Designated 16,230.34
Restricted 21,007.44
168,211.85 159,172.00
Approved by the PCC on 20thJune2023
Signature
Rev Andrew Vaughan
Chairman
Signature
Mrs Diane Louise Hatcher
Treasurer

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PAROCHIAL CHURCH COUNCIL OF ST PHILIP & ST JAMES CHATHAM

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2022

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities Statement of Recommended Practice 2015 and Financial Reporting Standard (FRS)102.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which would be shown at market value. The financial statements 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.

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Resources Expended

Consecrated and beneficed property is not included in the accounts in accordance with section 10 (2) of the Charities Act 2011.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a Fixed Assets are depreciated to reflect their diminution of value over their estimated economic lifetime, as follows:

Office equipment and computers: 3-5 years. Fixture and fittings: 10 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

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----- Start of picture text -----
PAROCHIAL CHURCH COUNCIL OF ST PHILIP & ST JAMES, CHATHAM
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2022
Unrestricted Designated Restricted TOTAL Unrestricted Designated Restricted TOTAL
Funds Funds Funds 2022 Funds Funds Funds 2021
£ £ £ £ £ £ £ £
2 INCOMING RESOURCES
a Income from donations
Regular Giving 94,997.36 120.00 9,241.24 104,358.60 109,636.00 140.00 7,655.00 117,431.00
Church Collections 4,396.45 0.00 888.54 5,284.99 1,699.00 0.00 0.00 1,699.00
Income Tax Recovered 20,817.15 0.00 766.25 21,583.40 22,955.00 0.00 4,202.00 27,157.00
Grants Received 0.00 1,878.56 0.00 1,878.56 0.00 0.00 0.00 0.00
Legacies 0.00 0.00 0.00 0.00 2,500.00 0.00 0.00 2,500.00
Sundry Donations 0.00 0.00 1,185.00 1,185.00 976.00 470.00 15,154.00 16,600.00
120,210.96 1,998.56 12,081.03 134,290.55 137,766.00 610.00 27,011.00 165,387.00
b Income from other trading activities
Church hall lettings etc 8,125.79 0.00 0.00 8,125.79 7,514.00 0.00 0.00 7,514.00
Donations and Appeals 1,120.00 2,374.05 5,214.72 8,708.77 0.00 0.00 0.00 0.00
Other fundraising -132.66 47.73 0.00 -84.93 133.00 155.00 665.00 953.00
9,113.13 2,421.78 5,214.72 16,749.63 7,647.00 155.00 665.00 8,467.00
c Investment Income
Dividends and interest 283.21 30.93 12.43 326.57 5.00 7.00 0.00 12.00
283.21 30.93 12.43 326.57 5.00 7.00 0.00 12.00
d Charitable Activities
Sundry Income 90.00 0.00 0.00 90.00 0.00 0.00 0.00 0.00
Fees - Weddings & Funerals 1,494.00 746.00 0.00 2,240.00 1,045.00 0.00 0.00 1,045.00
Youth Activity Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Activities Income 360.00 2,140.58 0.00 2,500.58 87.00 0.00 30.00 117.00
1,944.00 2,886.58 0.00 4,830.58 1,132.00 0.00 30.00 1,162.00
e Other Incoming Resources
Insurance Claims 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Other Income 0.00 0.00 0.00 0.00 2,724.00 0.00 0.00 2,724.00
0.00 0.00 0.00 0.00 2,724.00 0.00 0.00 2,724.00
TOTAL INCOMING RESOURCES 131,551.30 7,337.85 17,308.18 156,197.33 149,274.00 772.00 27,706.00 177,752.00
----- End of picture text -----

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PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM PAROCHIALCHURCH COUNCILOF ST PHILIP& ST JAMES, CHATHAM
NOTES TO THE FINANCIALSTATEMENTS (Continued)
For the year ended 31 December 2022
Unrestricted **Designated ** Restricted TOTAL
 Unrestricted **Designated ** Restricted TOTAL
Funds Funds Funds 2022 Funds Funds Funds 2021
£ £ £ £ £ £ £ £
3 RESOURCES EXPENDED
a Raisingfunds 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Costs ofstewardship campaign 0.00 0.00 0.00
Costs of fetes and otherevents 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00
0.00
0.00
0.00
13,100.00
8,000.00
0.00
0.00
8,000.00
2,655.44
4,400.00
0.00
0.00
4,400.00
1,806.45
1,560.00
100.00
0.00
1,660.00
350.00
0.00
0.00
0.00
0.00
b Expenditure onCharitableActivities
Missionary and Charitable Giving
Churchoverseas:
- missionary societies 0.00 13,100.00 0.00
- reliefand development agencies 0.00 0.00 2,655.44
Homemissions 1,206.45 600.00 0.00
UKOrganisations 0.00 350.00 0.00
1,206.45 14,050.00 2,655.44 17,911.89
13,960.00
100.00
0.00
14,060.00
72,697.00
67,378.00
0.00
0.00
67,378.00
2,516.78
3,558.00
0.00
0.00
3,558.00
2,145.97
5,617.00
0.00
0.00
5,617.00
10,336.16
8,220.00
0.00
0.00
8,220.00
ContributiontoDiocese 72,697.00 0.00 0.00
Clergy Costs
Clergy expenses 2,516.78 0.00 0.00
ClergyHousing Costs 2,145.97 0.00 0.00
Church Administrator 10,336.16 0.00 0.00
14,998.91 0.00 0.00 14,998.91
17,395.00
0.00
0.00
17,395.00
0.00
0.00
0.00
0.00
0.00
1,205.79
101.00
60.00
117.00
278.00
1,446.65
3,216.00
0.00
0.00
3,216.00
2,691.50
1,042.00
0.00
0.00
1,042.00
3,123.52
62.00
24.00
3,059.00
3,145.00
4,657.21
140.00
237.00
839.00
1,216.00
208.80
0.00
0.00
0.00
0.00
Church Activity Costs
GoodNews Club 0.00 0.00 0.00
Youth& ChildrensWork 515.20 0.00 690.59
WorshipExpenses 1,446.65 0.00 0.00
Web Site &Publicity 2,691.50 0.00 0.00
Outreach&TrainingEvents 1,117.76 240.31 1,765.45
Events and activities 1,537.66 1,600.05 1,519.50
OtherChurch Activity Costs 0.00 208.80 0.00
7,308.77 2,049.16 3,975.54 13,333.47
4,561.00
321.00
4,015.00
8,897.00
1,912.36
1,852.00
0.00
0.00
1,852.00
6,487.52
4,137.00
0.00
0.00
4,137.00
3,634.88
2,116.00
0.00
0.00
2,116.00
6,153.30
819.00
0.00
0.00
819.00
0.00
13,198.00
0.00
0.00
13,198.00
102.65
2,612.00
0.00
0.00
2,612.00
0.00
546.00
0.00
0.00
546.00
Church Building Costs
Church Insurance 1,912.36 0.00 0.00
Utilities 6,487.52 0.00 0.00
Cleaning 3,634.88 0.00 0.00
Maintenance 6,153.30 0.00 0.00
BuildingRepairs 0.00 0.00 0.00
Furnishing, equipment (not Capitalised) 102.65 0.00 0.00
Depreciation 0.00 0.00 0.00
18,290.71 0.00 0.00 18,290.71
25,280.00
0.00
0.00
25,280.00
519.01
75.00
0.00
0.00
75.00
705.60
847.00
0.00
0.00
847.00
591.35
473.00
0.00
0.00
473.00
410.02
202.00
0.00
0.00
202.00
1,890.50
360.00
-210.00
-258.00
-108.00
808.30
352.00
0.00
0.00
352.00
0.00
0.00
0.00
0.00
0.00
182.18
101.00
40.00
96.00
237.00
OtherCosts
Subscriptions 452.84 0.00 66.17
Telephone/Internet 705.60 0.00 0.00
Photocopier 591.35 0.00 0.00
Printing,Post and Stationery 349.54 0.00 60.48
Sundry expenditure 979.54 -950.40 1,861.36
IndependentExaminersFee 808.30 0.00 0.00
Bookkeeping Costs 0.00 0.00 0.00
BankCharges 101.18 0.00 81.00
3,988.35 -950.40 2,069.01 5,106.96
2,410.00
-170.00
-162.00
2,078.00
0.00
0.00
0.00
0.00
4,818.20
**c ** Other expenditure
AV Purchases -14,041.00 0.00 18,859.20
TOTAL RESOURCES USED 104,449.19 15,148.76 27,559.19 147,157.14
130,984.00
251.00
3,853.00
135,088.00

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PAROCHIAL CHURCH COUNCIL OF ST PHILIP & ST JAMES, CHATHAM
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2022
4 STAFF COSTS 2022 2021
£ £
Wages and Salaries:
Church Operating Officer 10,336.16 8,220.00
10,336.16 8,220.00
5 FIXED ASSETS Equipment Total
£ £
Cost
Brought Forward 25,088.00 25,088.00
Additions 14,041.00 0.00
Disposals 0.00 0.00
Carried Forward 39,129.00 25,088.00
Depreciation
Brought Forward 25,088.00 24,542.00
Charge for the year 14,041.00 546.00
Disposals 0.00 0.00
Carried Forward 39,129.00 25,088.00
Net Book Value 31st December 2022 14,041.00 0.00
Net Book Value 31st December 2021 0.00 0.00
Net Book Value 31st December 2020 546.00 546.00
6 DEBTORS 2022 2021
£ £
Gift Aid Recoverable 0.00 7,442.00
Other Debtors 3,900.00 2,627.00
3,900.00 10,070.00
7 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021
£ £
Creditors
Accruals and deferred income 2,626.09 4,299.00
2,626.09 4,299.00
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PAROCHIAL CHURCH COUNCIL OF ST PHILIP & ST JAMES, CHATHAM
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the year ended 31 December 2022
8 Statement of funds At Transfers At
1st Jan 2022 Income Expenditure other gains 31st Dec 2022
and losses
£ £ £ £ £
Unrestricted Funds - undesignated £120,489.96 £131,551.30 -£104,449.19 -£16,618.00 £130,974.07
£120,489.96 £131,551.30 -£104,449.19 -£16,618.00 £130,974.07
Unrestricted Funds - designated
Agent £0.00 £746.00 -£348.00 £0.00 £398.00
Warm £0.00 £600.00 £0.00 £0.00 £600.00
Barnabus £1,242.73 £702.00 -£13,800.00 £14,927.00 £3,071.73
Breakaway -£13.47 £2,188.31 -£1,584.15 -£125.00 £465.69
Christmas Lunch £545.31 £225.00 -£506.21 £0.00 £264.10
Shoe Box £0.00 £20.00 £0.00 £0.00 £20.00
Repair Fund £3,720.54 £30.93 £1,089.60 £1,816.00 £6,657.07
Seniors Fund £0.00 £0.00 £0.00 £0.00 £0.00
Sundry Fund £452.95 £1,547.05 £0.00 £0.00 £2,000.00
Young Peoples Fund £1,475.19 £1,278.56 £0.00 £0.00 £2,753.75
£7,423.25 £7,337.85 -£15,148.76 £16,618.00 £16,230.34
Restricted Funds
Audio Visual Appeal £19,826.00 £1,447.50 -£18,859.20 £0.00 £2,414.30
Hope £693.24 £5,280.45 -£3,284.95 £0.00 £2,688.74
Children and Families Worker £6,636.11 £5,145.45 -£771.59 £0.00 £11,009.97
Good News £386.34 £0.00 £0.00 £0.00 £386.34
Walderslade Sings £3,398.77 £5,434.78 -£4,643.45 £0.00 £4,190.10
Glow £7.72 £0.00 £0.00 £0.00 £7.72
Bereavement Group £310.27 £0.00 £0.00 £0.00 £310.27
£31,258.45 £17,308.18 -£27,559.19 £0.00 £21,007.44
Total Funds £159,171.66 £156,197.33 -£147,157.14 £0.00 £168,211.85
9 Related Party Transactions
Members of the Clergy and PCC members are reimbursed for various expenses incurred to fulfil their role as well as goods and services
incurred on behalf of the Church. Working expenses paid in the year totalled: £2516.78 (2021 £3,558)
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Independent Examiner’s Report to the PCC of the Ecclesiastical Parish of St Philip & St James Chatham

This report on the financial statements of the PCC for the year ended 31st December 2022, which are set out on pages 1 to 10, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and s.145 of the Charities Act 2011 (“the Act”).

Respective responsibilities of PCC members (Trustees) and examiner

As the members of the PCC you are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. Where the charity’s gross income exceeded £250,000 that I am qualified to undertake the examination by being a qualified Fellow of the Association of Charity Independent Examiners .

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission and the Church Guidance 2006 issued by the Finance Division of the Archbishops’ Council. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Disclosure

  1. The Trustees need to ensure that the Walderslade Sings group, comply with Charity Commission requirement that the bank account name should also include the name of the PCC.

D R Ralph

David R Ralph IEng JP FCIPD MIET FCIE

27[th] June 2023

HMCE MLR No. 12338775 50 Southwood Road Rusthall Tunbridge Wells Kent TN4 8SP

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