## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS) (Registered Charity No. 1130669)** ## **Churches** St Mary’s All Souls Worlds End Lane Rushmore Hill Green Street Green Pratts Bottom Orpington Orpington Kent Kent BR6 6AG BR6 7NB The correspondence address for the PCC is The Benefice Office at the St Mary’s address above **ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022** ## **Rector** Rev’d Susan Atkinson-Jones 46 Worlds End Lane Green Street Green Orpington, Kent BR6 6AG ## **Treasurer** Sara Beswetherick c/o St Mary’s Worlds End Lane Green Street Green Orpington Kent BR6 6AG **Independent Examiner** Martyn Burt Bsc Hons, ACMA, CGMA Adventus Accounting ## **Bankers** Metro Bank Unit 4 Nugent Retail Estate Orpington, Bromley BR5 3RP ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** ## **REVIEW OF THE YEAR** During 2022 the Parish continued to recover from the effects of the coronavirus reinstating fund raising activities and starting to undertake new activities, for example Messy Church. A new assistant curate also joined the Ministry team. ## **Church membership and attendance** At 31 December 2022 there were 94 (2021 - 97) parishioners on the Church Electoral Roll. The average weekly attendance in church, counted during October, was 53 (2021 – 53) adults and 7 (2021 - 7) children under 16. Some church members have still not returned to church. ## ➢ **Personnel** Following on from last year, our Parish of Green Street Green and Pratts Bottom has continued to work together with the Parish of Chelsfield as part of the new Benefice. In September 2022 the Benefice welcomed the arrival of Martin Hayward as a self-supporting assistant Curate. The Benefice Office continues to be staffed by 2 part-time employees with the first member of staff undertaking parish, benefice and Chelsfield tasks and the second member of staff principally looking after Church Centre bookings and other parish duties. At the same time a salary review was undertaken. This resulted in an increase in staff costs some of which have been off-charged to Chelsfield parish. An amount of parish office costs is off-charged to Chelsfield to cover. We have still been unable to appoint a Head of Fabric for St Mary’s. We are still looking for someone to fill this post. ## ➢ **Fabric** There was no significant fabric work in 2022. ## ➢ **Worship, Mission and Outreach** All services were held in church during 2022 and it was decided not to continue with Twitter broadcasts. Relevant coronavirus precautions were taken throughout. The Lent course was conducted in conjunction with Chelsfield via Zoom As the Ministry Leadership Team (MLT) is still reduced in size, service times remain the same as 2021: 1st Sunday. 9.30am Ablaze at St Mary’s. 11.00am H/C at All Souls 2nd Sunday 9.30am H/C at St Mary’s. 11.00am M/W at All Souls 3rd Sunday 9.30am M/W at St Mary’s. 11.00am H/C at All Souls 4th Sunday 9.30am H/C at St Mary’s. 11.00am M/W at All Souls 5th Sunday. Benefice H/C Service (taken in turn around the churches) 2 **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** - ➢ **Worship, Mission and Outreach** (continued) 10.00am Thursday (1st of the month) Said H/C Service at St Mary’s H/C - Holy Communion M/W – Morning Worship Ablaze – a service aimed at the children of the parish. During the year: we officiated at 9 funerals and 2 burials of ashes. Most of the social groups which had ceased as a result of the pandemic are now meeting again including the Uniformed Service groups (Guides, Brownies and Rainbows). In May St Mary’s held a Hog Roast and concert as part of the Queen’s Jubilee celebrations. This included performances from Green Street Green Baptist Church and Orpington Band. The event was held for the benefit of the community and not to make a profit. St Mary’s also held a successful fund raising Christmas Bazaar. To commemorate the death of HM Queen Elizabeth II a Book of Condolence was opened in each church and the churches were open for quiet prayer and reflection. The Parish held a commemoration service which was also attended by local councillors In November 2022, Messy Church was introduced to the Benefice. Each session is led by an experienced Children and Youth Worker (engaged on a one year contract) along with clergy and assisted by benefice volunteers. The first meeting was attended by 54 people (42 participants and 12 volunteers). Activities included various crafts on the theme of everyone welcome in God's Family; followed by a time of worship and ending with a meal. The intention is to hold Messy Church once a month, initially at St. Mary’s, Green Street Green, but with the hope that in future it will also be held at St. Martin’s, Chelsfield, and the goal is for it to become 'Church' for those who come and that it will be their primary engagement with the Benefice. In the Autumn a benefice wide course was held called Finding a Voice” based on the film “The King’s Speech”. At All Souls, after the curtailments of the previous year, fund raising returned with a vengeance by having an extra quiz night in addition to the normal programme, including both the village May Fete and Christmas Fair. The resulting increased income offset a slight fall in Planned Giving, but a generous legacy from a former resident of the village left the church in a surplus position for the year. 3 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** ## **Financial review** - ➢ **Total receipts** on unrestricted funds were £182,634 (2021 £197,411), a decrease of £14,777 over 2021. £119,738 (2021 £139,913) came from planned voluntary giving with a further £19,221 (2021 £23,011) from Gift Aid tax recoveries in respect of that planned giving. The decrease in total receipts is due to a number of factors: - a decrease in Gift Aided Planned Giving of £16,707 compared to 2021 which had increased significantly on the previous year due to catching up from delays in giving from 2019 - reduction in tax recoverable, mainly as a result of the reduced gift aided giving, of £3,790 - a reduction in legacy receipts; £8,000 in 2022 compared to £12,476 in 2021. These reductions were offset by increases in: - St Mary’s church centre income of £9,376. - fundraising increase of £3,789 Fees for weddings and funeral was similar to the previous year at £1,016 (2021 £1,153). - ➢ **Unrestricted funds expenditure** was £165,365 (2021 £156,231), an increase of £9,134 over 2021. Prior year increase in receipts contributed to an increase in the Diocesan Parish Offer of £9,340. Whilst this appears to cover the whole increase over 2021 there are other increases and decreases. Staff changes and salary reviews in 2021 resulted in a higher Office staff charges than 2020 including a one off bonus. In 2022 there is no equivalent bonus and a review of where staff resources are being utilised resulted in slightly higher off-charges to Chelsfield Parish and Church centre costs giving a reduction in staff costs of £4,815. Significant increases in Church Centre activities resulted in increased costs of £5,896. Since income increased by £9,376, as noted above, the Church Centre made a gain of £4,875. Other variations of significance are: - Stationary stamps and books increase £1,087 - repairs and maintenance decrease £1,425 (NB a further £1,118 was spent from designated funds) - clergy housing costs increase £975 (mainly 9 Ringwood Avenue) Reduced income led to a decrease in charitable giving of £1,892. - ➢ **Non-recurring expenditure** was zero in 2022 (2021 zero). - ➢ **Net Movement In Funds** The decreased income and increased costs resulted in a smaller gain of £18,432 for 2022 (2021 gain £44,241). 4 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** **Financial review (continued)** - ➢ **Church Repair Funds** had an opening balance of £37,444; we paid in £4,467 with expenditure of £1,118 this year which leaves a closing balance of £40,793. This balance is made available to meet the findings of our 2018 Quinquennial reports highlighting maintenance works required at St Mary’s, the Church Centre and All Souls. It is envisaged that we will make use of the Church Repair Funds, during 2023, to meet and offset any major maintenance requirements. Indications are that there are ample funds to meet the Quinquennial reports’ requirements. During 2022 9 Ringwood Avenue had a Quinquennial Review. No significant requirements were noted and the contributions to the Church Repair Fund remained the same as in previous years. - ➢ **Restricted funds** increased slightly by £103 mainly due to the unutilised part of the new energy grant offset by continuing depreciation of fixed assets bought with restricted funds. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The Parochial Church Council (“PCC”) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Measure and is registered as a charity with the Charity Commission. The PCC held 7 meetings during the year with an average level of attendance of 89% (2021 – 94%). Committees met between meetings and minutes of their deliberations were received and discussed by the full PCC. ## **Membership of the PCC** Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (“APCM”) in accordance with the Church Representation Rules. PCC members are responsible for making decisions on all matters of general concern and importance to the Parish including deciding on how funds of the PCC are to be spent. During the year, the following served as members of the PCC: |**_Incumbent_**||| |---|---|---| |Rector|the Rev’d Susan Atkinson-Jones|Chairperson| |Associate Rector|the Rev’d Michael Gentry|| |Assistant Curate|the Rev’d Martin Hayward|| |**_Wardens_**|Brenda Johnson|| ||Judith Simmonds|| |**_Treasurers_**||| |Sara Beswetherick||Treasurer| 5 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** _**Elected members**_ Helen Jackson Karen Harcombe Matt Million Elizabeth Moss until May 2022 Helen Coomber Sheila Brown Secretary to the PCC ## **Representatives on the Deanery Synod** Brenda Johnson Gillian Garman ## **Others in authorised ministry** Readers Gillian Garman, Karen Harcombe, Phillip Southby (PTO), Kenneth I’Anson (PTO) ## **Officers of the Church** Disclosure Officer Operated from the Parish Office Safer Recruitment Officer Fiona Laurance Parish Safeguarding Officer for Children & Vulnerable Adults Karen Harcombe Electoral Roll Officer Colin Mason Health & Safety & Fire Officer Colin Mason Data Protection Officer Colin Mason ## **Committees** The PCC operates through a number of committees which meet between the full meetings of the PCC. ## Standing Committee This is the only committee required by Church regulations. It has the power to transact the business of the PCC between its meetings, subject to any directions given to it by the PCC. It is specifically responsible for finance of the Parish and personnel issues. This committee now meets as and when required, rather than at regular intervals. ## Other Committees Members of the Parish meet together from time to time and report to the PCC on youth, outreach, social and fund-raising matters, fabric and financial resources. 6 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** ## **Risk management** The major risks, to which the PCC is exposed, as identified by the members of the PCC, have been determined and reviewed and risk assessments and corresponding mitigating measures recorded. Risk assessment has been extended to include vulnerable adults and the elderly, and the consequences of the pandemic. ## **OBJECTIVES AND ACTIVITIES** The PCC has the responsibility of co-operating with the priest in charge in promoting within the Parish the whole mission of the Church - pastoral, evangelistic, social and ecumenical. It delivers public benefit through acts of public worship open to all; the provision of sacred space for personal reflection and contemplation; pastoral work, including visiting the sick and bereaved; and teaching Christianity through sermons and small groups. Our services and worship put faith into practice through prayer and Scripture, music and sacrament. The PCC also has maintenance responsibilities for St Mary’s Church and Centre, All Souls Church and Hall and 9 Ringwood Avenue, Pratts Bottom. In addition we have complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measures 2016 having due regard to House of Bishop’s guidance on safeguarding children and vulnerable adults. When planning the activities for the year, the PCC and ministers have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, the PCC and ministers try to enable ordinary people to live out their faith as part of the parish community through: - Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus. - Provision of pastoral care for people living in the parish. - Missionary and outreach work. ## **Policy on reserves** It is the policy of the PCC to try to maintain unrestricted funds held by the Parish and not committed or invested in fixed assets (net of the linked equity sharing loan in respect of 9 Ringwood Avenue) (“the free reserves”) at between 3 and 6 months of expenditure. At this level, the PCC considers that they would be able to continue the current activities of the Parish in the short term in the event of a significant drop in funding while consideration was given as to how the funding lost could be replaced or activities changed. For 2022, 3 and 6 months of recurring expenditure amounted, respectively, to £41,000 and £82,000. Free reserves at 31 December 2022 amount to £155,000 (2021 £138,000). ## **Charity policy** It is the policy of the PCC to be able to give to charitable and mission causes, out of general funds. A sum equal to 10% of unrestricted incoming resources from donors. In order to harmonise this policy with our 7 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** ## **Charity policy (continued)** benefice Chelsfield parish, from 1[st] January 2020, this charitable giving also includes special and Lent collections, which are also for charities. Our Mission policy means that the charity fund may not be all distributed within the year and the fund may grow. Despite this, the intention will be to give the 10% of unrestricted incoming resources from donors, but as this may take longer than a year to distribute, the fund may grow in monetary value. If this is the case, then the fund value will be carried forward to be used in future years until exhausted During 2020 a Dorcas Fund was set up in order to allow confidential donations to be made to those suffering hardship, particularly as a result of the pandemic. Decisions on donations from the Fund are made by Reverend Susan in conjunction with the Wardens. The PCC agreed an initial amount of £1,000 to be allocated to the Fund followed by a further £1,400. Cumulative donations paid out of the Fund amount to £1,550, leaving £850 still to be distributed. ## **Voluntary help** No monetary value is placed in these accounts on the very significant amounts of voluntary help provided by many church members without which the Church in the Parish could not continue to function in its present manner. ## **On behalf of the PCC** Rev’d Susan Atkinson-Jones (Chairperson) Sara Beswetherick (Treasurer) Date ………………… 8 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS) (Registered Charity No. 1130669)** ## **Churches** St Mary’s All Souls Worlds End Lane Rushmore Hill Green Street Green Pratts Bottom Orpington Orpington Kent Kent BR6 6AG BR6 7NB The correspondence address for the PCC is The Benefice Office at the St Mary’s address above **FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022** ## **Rector** Rev’d Susan Atkinson-Jones 46 Worlds End Lane Green Street Green Orpington, Kent BR6 6AG ## **Treasurer** Sara Beswetherick c/o St Mary’s Worlds End Lane Green Street Green Orpington Kent BR6 6AG **Independent Examiner** Martyn Burt Bsc Hons, ACMA, CGMA Adventus Accounting ## **Bankers** Metro Bank Unit 4 Nugent Retail Estate Orpington, Bromley BR5 3RP ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022** |**Note**
**INCOME &**
**ENDOWMENTS**
Income from donations
2(a)
Income earned from other
activities
2(b)
Other income
2(c)
**TOTAL INCOME &**
**ENDOWMENTS**
**EXPENDITURE**
Expenditure on church
activities
3(a)
Cost of raising funds
3(b)
Non-recurring expenses
3(c)
**TOTAL EXPENDITURE**
**NET MOVEMENT IN**
**FUNDS**
TOTAL FUNDS
BROUGHT FORWARD AT
1 JANUARY
Transfers
4
**TOTAL FUNDS CARRIED**
**FORWARD AT**
**31 DECEMBER**|**Unrestricted**
**funds**
£
150,691
31,576
367
182,634
163,610
1,755

165,365
**17,269**
137,858
**£155,127**|**Unrestricted**
**funds**
£
150,691
31,576
367
182,634
163,610
1,755

165,365
**17,269**
137,858
**£155,127**|**Designated**
**funds**
£
199
199
(861)
(861)
**1,060**
89,864
-
**£90,924**|**Designated**
**funds**
£
199
199
(861)
(861)
**1,060**
89,864
-
**£90,924**|**Restricted**
**funds**
£
3,459
332
3,791
3,688
3,688
**103**
25,628
-
**£25,731**|**Restricted**
**funds**
£
3,459
332
3,791
3,688
3,688
**103**
25,628
-
**£25,731**||||**Total Funds**|**Total Funds**|**Total Funds**|**Total Funds**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||||**2021**
£
179,777
18,825
76| ||||||||||||||198,678
153,889
548| |||||||||||||154,437
**44,241**
209,109
-
**£253,350**|| The notes on pages 4 to 10 form part of these accounts. 2 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **BALANCE SHEET AT 31 DECEMBER 2022** |**Note**
**FIXED ASSETS**
Tangible fixed assets
7
**CURRENT ASSETS**
Debtors
8
Short term deposits
Cash at bank and in hand
**TOTAL CURRENT ASSETS**
**LIABILITIES : AMOUNTS FALLING DUE**
**WITHIN ONE YEAR**
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**LIABILITIES: AMOUNTS FALLING DUE IN**
**MORE THAN ONE YEAR**
10
**TOTAL NET ASSETS**
**PARISH FUNDS**
Unrestricted
Designated
4
Restricted
4|**2022**
**£**
**115,194**
52,541
68,670
122,267
**243,478**
**(36,890)**
**206,588**
**321,782**
**(50,000)**
**£271,782**
155,127
90,924
25,731
**£271,782 **|**2021**
**£**
**119,143**
32,980
64,960
122,513| |---|---|---| |||**220,453**
**(36,246)**
**184,207**
**303,350**
**(50,000)**
**£253,350**| |||137,858
89,864
25,628
**£253,350**| Approved by the PCC on 29[th] March 2023 and signed on its behalf by: Rev’d S Atkinson-Jones Chairperson Sara Beswetherick Treasurer The notes on pages 4 to 10 form part of these accounts. 3 **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** - 1 **ACCOUNTING POLICIES** ## **Basis of preparation** The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, together with applicable accounting standards including the application of the relevant SORP 2015. The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of groups that owe their main affiliation to another body (e.g. Guides), nor those that are informal gatherings of church members. ## **Funds** General funds represent the funds of the PCC (both unrestricted and undesignated) that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. Designated funds are set aside by the PCC for specific purposes such as investment in fixed assets and anticipated Church repairs. The purpose of restricted funds is noted in the accounts. ## **Income & Endowments** Collections are recognised when received by or on behalf of the PCC. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Funds raised by fetes, Christmas bazaars and similar events are accounted for gross of expenses incurred. Rental income from the letting of Church properties is recognised when the rental is due. Donated goods and services are recognised as income at their value to the Parish when received. However no monetary value is placed in these accounts on the very significant amounts of voluntary help provided by many church members. ## **Expenditure** Diocesan Parish Offer is accounted for when due to be paid to the Diocese. Donated goods and services consumed in the year are recognised as expenditure at their value to the Parish when received. ## **Fixed assets** Consecrated and beneficed property of any kind is excluded from the accounts by S10 (2) (a) and (c) of the Charities Act 2011. Hence St Mary’s, All Souls and St Mary’s Church Centre are excluded from the balance sheet. The insured property values of St. Mary’s and All Souls are, respectively, £4,189,000 and £470,000. Moveable church fittings and furnishings held by the Vicar and Church Wardens on special trust for the PCC and which require a faculty for disposal are accounted for as inalienable property unless consecrated. For inalienable property acquired prior to 2001, there is insufficient cost information available and therefore the assets are not valued in the accounts. Hence, for example, the St Mary’s and All Souls organs are excluded from the balance sheet. Items acquired since 1 January 2001 are capitalised and depreciated over their estimated useful economic lives on a straight-line basis. All expenditure incurred during the year on consecrated or beneficed property, whether maintenance or improvements, is written off. Expenditure on the repair of moveable church furnishings acquired before 1 January 2001 is written off in the period in which it is incurred. Other land and buildings held on behalf of the PCC for its own purposes are carried at cost less any depreciation. The house at 9 Ringwood Avenue is being depreciated on a straight-line basis over 100 years - depreciation is calculated on the cost of the Parish’s interest in 9 Ringwood Avenue less the associated £50,000 loan because this loan is an equity sharing loan. The All Souls’ Church Hall is depreciated on a straight-line basis over 25 years and is now fully depreciated. Donated fixed assets are recognised at their value to the Parish when received and are subject to depreciation. Equipment used within the church premises is depreciated on a straight-line basis over 4 years except for church furniture which is depreciated on a straight-line basis over 25 years and the sound systems which are depreciated over 10 years. Individual items of equipment costing less than £1,000 are written off as incurred. 4 2 **INCOME & ENDOWMENTS** ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTINUED)** |**2(a)**
**2(b)**
**2(c)**|Voluntary income
Planned giving:
Gift aided giving
Income tax recoverable
Other planned giving
Collections
Sundry donations and legacies
Collections etc for missions
and charities
Income earned from other
activities
Fees for weddings and
funerals
Church Centre lettings – local
community use
Fetes, bazaars and other fund
raising events
Society and club income
Other income
Interest
**TOTAL INCOME &**
**ENDOWMENTS**|**St Mary’s**
53,505
12,626
39,193
982
5,556
111,862
24,140
2,128
26,268
361
£138,491|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
25,975
6,595
1,065
404
4,790
38,829
-
1,016
44
4,248
4,292
1,016
6
£43,127
£1,016|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
25,975
6,595
1,065
404
4,790
38,829
-
1,016
44
4,248
4,292
1,016
6
£43,127
£1,016|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
25,975
6,595
1,065
404
4,790
38,829
-
1,016
44
4,248
4,292
1,016
6
£43,127
£1,016|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
25,975
6,595
1,065
404
4,790
38,829
-
1,016
44
4,248
4,292
1,016
6
£43,127
£1,016||**Designated**|**Designated**|
**Restricted**
**funds**
**Appeal**
**funds,**
**clubs**
**and**
**societies**
2,169
1,290
3,459
332
332
£3,791||**TOTAL FUNDS**
**2022**
**2021**
79,480
96,187
19,221
23,011
40,258
43,726
1,386
465
12,515
15,459
1,290
929
154,150
179,777
1,016
1,153
24,184
14,808
6,376
2,587
332
277
31,908
18,825
566
76
£186,624
£198.678|**TOTAL FUNDS**
**2022**
**2021**
79,480
96,187
19,221
23,011
40,258
43,726
1,386
465
12,515
15,459
1,290
929
154,150
179,777
1,016
1,153
24,184
14,808
6,376
2,587
332
277
31,908
18,825
566
76
£186,624
£198.678|**TOTAL FUNDS**
**2022**
**2021**
79,480
96,187
19,221
23,011
40,258
43,726
1,386
465
12,515
15,459
1,290
929
154,150
179,777
1,016
1,153
24,184
14,808
6,376
2,587
332
277
31,908
18,825
566
76
£186,624
£198.678| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||**All**
**Souls**
25,975
6,595
1,065
404
4,790
38,829
44
4,248
4,292
6
£43,127||||
**funds**
-
-
199
£199|||||| |||||||||||||||179,777
1,153
14,808
2,587
277| |||||||||||||||18,825
76
£198.678| 5 **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTINUED)** ## 3 **EXPENDITURE** |3(a)
3(b)
3(c)|Expenditure on church activities
Charitable giving
Ministry: Other Priests’ fees
Clergy expenses
Clergy housing costs
Diocesan Parish Offer
Fixed Assets acquired
Church repair fund – Churches
- Church Centre
- 9 Ringwood Ave
Church running expenses
Sacristy, organ and choir
Repairs and maintenance
Ministry team training
Young People & Messy Church
Depreciation
Society and club expenditure
directly linked to income
Office Staff costs (net of
recharges)
Church Centre running costs
(including repairs)
Stationery, stamps and books
Parish wide costs allocated to
St Mary’s and All Souls
Costs of raising funds
Costs of fetes, bazaars etc.
Cost of stewardship
Non recurring expenses
**TOTAL EXPENDITURE**||**St**
**Mary’s**
10,288
1,340
1,219
4,767
2,107
7,189
311
19,309
78,866
125,396
650
650
-
£126,046|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
3,620
440
8,958
79,460
919
790
1,796
3,205
627
765
445
450
110
11,840
3,655
30,993
(109,859)
38,720
(506)
605
500
605
500
-
-
£39,325
£(6)|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
3,620
440
8,958
79,460
919
790
1,796
3,205
627
765
445
450
110
11,840
3,655
30,993
(109,859)
38,720
(506)
605
500
605
500
-
-
£39,325
£(6)|**Unrestricted funds**
**All**
**Souls**
**Parish**
**Wide**
3,620
440
8,958
79,460
919
790
1,796
3,205
627
765
445
450
110
11,840
3,655
30,993
(109,859)
38,720
(506)
605
500
605
500
-
-
£39,325
£(6)|**Designated**
**funds**
(2,259)
(1,219)
(790)
1,118
(450)
2,739
(861)
-
-
£(861)|**Designated**
**funds**
(2,259)
(1,219)
(790)
1,118
(450)
2,739
(861)
-
-
£(861)|**Restricted**
**funds**
**Appeal**
**funds,**
**clubs**
**and**
**societies**
1,290
467
300
1,211
420
3,688
-
-
£3,688||**TOTAL FUNDS**
**2022**
**2021**
15,198
16,729
191
440
234
8,958
7,983
79,460
70,120
10,235
9,240
2,734
2,561
9,517
9,824
-
-
721
59
3,950
3,874
420
438
11,840
19,309
16,655
13,413
3,655
2,568
-
-
166,437
153,889
1,255
48
500
500
1,755
548
-
-
-
-
£168,192
£154,437|**TOTAL FUNDS**
**2022**
**2021**
15,198
16,729
191
440
234
8,958
7,983
79,460
70,120
10,235
9,240
2,734
2,561
9,517
9,824
-
-
721
59
3,950
3,874
420
438
11,840
19,309
16,655
13,413
3,655
2,568
-
-
166,437
153,889
1,255
48
500
500
1,755
548
-
-
-
-
£168,192
£154,437|**TOTAL FUNDS**
**2022**
**2021**
15,198
16,729
191
440
234
8,958
7,983
79,460
70,120
10,235
9,240
2,734
2,561
9,517
9,824
-
-
721
59
3,950
3,874
420
438
11,840
19,309
16,655
13,413
3,655
2,568
-
-
166,437
153,889
1,255
48
500
500
1,755
548
-
-
-
-
£168,192
£154,437| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||**All**
**Souls**
3,620
919
1,796
627
765
30,993
38,720
605
605
-
£39,325|||||||| ||||||||||||||153,889
48
500| ||||||||||||||548
-| ||||||||||||||-
£154,437| 6 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTINUED)** ## 4 **FUNDS** |**Designated funds**
Fixed assets less related loan
Church Repair Fund:
St Mary’s Church and Church Centre
All Souls
9 Ringwood Avenue
Ministers’Sabbatical Fund
**Total Designated Funds**
**Restricted funds**
Appeals etc
St Mary’s organ appeal
St Mary’s church furniture (held as fixed
asset)
St Mary’s flower stand (held as fixed
asset)
Various legacies and specific donations
Grants
Messy Church Grant
Energy Grant
Church clubs and societies
Church - Choir
- Flowers
Youth
**Total Restricted Funds**|Balance at 1
Jan 2022
£
51,520
29,033
4,379
4,032
37,444
900
**£89,864**
120
15,952
1,671
5,153
22,896
-
-
-
130
239
2,363
2,732
**£25,628**|Incoming
resources
£
2,712
943
812
4,467
450
**£4,917**
1,290
1,290
300
1,869
2,169
332
332
**£3,791**|Resources
expended/
released
£
(2,739)
-
(920)
(198)
(1,118)
-
**£(3,857)**
(1,120)
(91)
(1,290)
(2,501)
(300)
(467)
(767)
(420)
(420)
**£(3,688)**|Balance at
31 Dec 2022
£
48,781
31,745
4,402
4,646|Balance at
31 Dec 2022
£
48,781
31,745
4,402
4,646| |---|---|---|---|---|---| ||||||40,793| |||||1,350
**£90,924**
120
14,832
1,580
5,153|| |||||21,685|| |||||-
1,402|| |||||1,402|| |||||130
151
2,363|| |||||2,644
**£25,731**|| The Church Repair Fund represents funds put aside for fabric maintenance. The Ministers’ Sabbatical Fund represents funds put aside to allow parish ministers to take a sabbatical. Various legacies and specific donations opening and closing balances represents the remaining amounts from past appeals and donations: St Mary’s kneelers £276 Vicar’s Discretionary Fund £1,223 Youth Ministry £3,654 The movement through “various legacies and specific donations” represents amounts collected and paid on for specific charities during the year. 7 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTINUED)** ## 5 **STAFF COSTS AND EXPENSES** |Salaries and honoraria
Social security costs|**2022**
£
22,025
-
£22,025|**2021**
£
22,684
-
£22,684| |---|---|---| During the year, the PCC employed the Benefice Administrator and Administrative Assistant: in line with Government requirements, a pension scheme has been set up for qualifying employees. The clergy were employed by the Diocese of Rochester. Since 2015, the Diocese has required the parish to offer a single contribution to cover both the previous Parish Share and stipends. Thus stipends are not a direct cost to the Parish. All Souls organist and sound desk operators were paid fees or honoraria. No one earned £50,000 pa or more. In November 2022 the Benefice started running Messy Church and a Children’s Worker has been employed to assist with this endeavour. ## 6 **RELATED PARTY TRANSACTIONS** No payments or expenses were paid to any PCC member, persons closely connected to them or other related parties. Donations and planned giving received in 2022 from related parties (PCC members and their close family) amount to £14,005. ## 7 **FIXED ASSETS** |GROSS BOOK VALUE
At 1 January
Additions
At 31 December
DEPRECIATION
At 1 January
Charge for the year
At 31 December
NET BOOK VALUE
**At 31 December 2022**
At 31 December 2021|9 Ringwood
Avenue
(Note 10)
£
107,424
-
107,424
16,516
574
17,090
**£90,334**
£90,908|All Souls
Church Hall
£
8,181
-
8,181
8,181
-
8,181
**-**
-|Parish
equipment
£
95,178
-
95,178
66,943
3,375
70,318
**£24,860**
£28,235|TOTAL
£
210,783
-| |---|---|---|---|---| |||||210,783| |||||91,640
3,949| |||||95,589| |||||**£115,194**| |||||£119,143| 8 ## **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTINUED)** ## 8 **DEBTORS** |Income tax recoverable
St Mary’s Church Centre rents and other debtors|**2022**
£
52,371
170
£52,541|**2021**
£
32,810
170| |---|---|---| |||£32,980| ## 9 **LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Charities
Sundry accruals|**2022**
£
(29,351)
(7,539)
£(36,890)|**2021**
£
(31,398)
(4,848)| |---|---|---| |||£(36,246)| ## 10 **LIABILITIES: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** |Church of England Commissioners equity sharing loan in respect of 9 Ringwood Avenue|**2022**
£
£(50,000)|**2021**
£
£(50,000)| |---|---|---| The covenant agreement on 9 Ringwood Avenue initially stated it was for use by a “full time” minister, lay or ordained. However all parties subsequently agreed in correspondence to waive the “full time” requirement for certain specified priests. During 2019 the Reverend Ruth Murfitt occupied 9 Ringwood Avenue while operating full time as Priest in Charge until she retired at the end of July 2019. Since then the house has been unoccupied and, with the knowledge of all parties to the covenant agreement, we are now seeking to sell. ## 11 **ANALYSIS OF ASSETS BY FUND TYPE** |Fixed assets
Current assets
Current liabilities
Longer term liabilities
Balances between unrestricted
and restricted funds|Unrestricted
funds
£
-
202,595
(36,568)
-
(10,900)
£155,127|Designated
funds
£
98,781
40,792
-
(50,000)
1,351
£90,924|Restricted
Funds
£
16,413
91
(322)
-
9,549
£25,731|Total
£
115,194
243,478
(36,890)
(50,000)
-| |---|---|---|---|---| |||||£271,782| 9 **PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTINUED)** |**CHARITY ACCOUNT**
Boxes, donations
special collections
& special events
General
funds

Church Army
Bromley Welcare
150
1,000
I Care Centre
1,000
Oxtrad
GirlGuiding
Crisis
62
Five Talents
3,500
Children’s Society
Diocese of Rochester – Poverty and Hope Appeal
Bromley Foodbank
213
1,000
Friends of Rochester
20
Dovetail 2
1,000
Maypole Project
1,000
Dorcas Fund
Bromley Brighter Beginnings
Christians against Poverty
110
2,000
DEC Ukraine
635
DEC Pakistan
120
1,000
Tanzanian Water Project
250
British Heart Foundation
100
Bromley Mencap
Mothers Union – Away From It All
Spinnaker
Chartwell Centre Cancer Trust
Ascension Trust
London City Mission
Christian Aid
Mission to Seafarers
Toybox
£1,290
£11,870
2021
£929
£22,122|**2022**
Total

-
1,150
1,000
-
-
62
3,500
-
-
1,213
20
1,000
1,000
-
-
2,110
635
1,120
250
100
-
-
-
-
-
-
-
-
-
£13,160|**2021**
Total
700
2,470
786
1,500
200
301
3,500
226
1,575
1,223
20
700
-
250
700
700
-
-
-
-
700
700
700
700
200
700
1,500
1,500
1,500
£23,051| |---|---|---| |||| Funds raised for Charitable Activities that have not been allocated in the year raised are held over for future planned and yet to be planned mission activities: |Charity account at 1 Jan 2022
Raised during the year
Allocated during the year

Charity account at 31 December 2022|**2022**
£
16,084
15,198
(13,160)
£18,122| |---|---| 10 adventus accounting solutions Supporting Charitable Organisations 18 March 2023 Independent Examinerfs report to the Member/Trustees of Green St Green and Pratts Bottom (St Mary's with All Souls) I report on the accounts for the year ended 31 December 2022 which are set out on the pages following. Respective responsibilities of the Trustees and Independent Examiner The church's trustees are ￿pOnSIble for the preparation of the accounts. The church'5 trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Att) and that an independent examination is needed. It is my responsibilty to Examine the accounts under section 145 of the 2011 Att. Follow the procedures laid down in the General Direction5 given by the Charity Commissioner5 section 145(5)(b) of the 2011 Act. and State whether particular matters have come to my attention. Basis of Independent Examinerfs Statement My examination was carried out in accordance with the General Di￿rtionS given by the Charity Commission. An examination includes a ￿VIeW of the accounting record5 kept by the charity and a comparison of the accounts pre*nted with those records. It also includes consideration of any unusual items or disclosures in the accounts, and king explanations from the trustee5 conceming any such matters. The procedu￿$ undertaken do not provide all the eviden￿ that would be required in an audit, and consequently no opinion is given as to whether the accounts present a *rue and fair view, and the retM)rt is limited to those matters set out in the statement below. adVent￿SacCoUnting btinlemet com 07523 622079 V¥'i adVenlus2c¢ounting.￿￿Ixsile comlwebsite Independent Examiner's statement In connection with my examination, no matter has come to my attention: (l) which gives me reax)nable cause to believe that in any material respett the requirements to keep accounting records in accordance with section 130 of the 2011 Art; or to prepare accounts which accord with these accounting records have not been (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Yours sin￿relY Martyn Burt B.Sc.(Hons), ACMA, CGMA adventus accounting solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 OQT e-mail: ma n.burt btinternet.com or adventusaccountin btinternet.com Telephone: 07523 6229679 adventusaccount1ng@btlntemet.￿rn 07523 622979 wvM.adventusaccounting.w&xth.cxJmlwebsite