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← The Parochial Church Council Of The Ecclesiastical Parish Of Green Street Green And Pratts Bottom (St. Mary's With All Souls)

2023-12-31-accounts

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 2023

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 2023

REVIEW OF THE YEAR

During 2023 the Parish moved from recovering from the effects of the pandemic towards more engagement with the local communities.

Church membership and attendance

At 31 December 2023 there were 94 (2022 - 94) parishioners on the Church Electoral Roll. The average weekly attendance in church, counted during October, was 53 (2022 – 53) adults and 13 (2022 - 7) children under 16.

➢ Personnel

Our Parish of Green Street Green and Pratts Bottom continues to work together with the Parish of Chelsfield as part of the Benefice sharing the services of the Rector, Associate Rector and Assistant Curate.

In September 2022 the Benefice welcomed the arrival of Martin Hayward as a self-supporting assistant Curate. In September 2023 Martin was ordained Priest.

The Parish operates and finances, in the first instance, the Benefice Office which 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 some other parish duties. An element of staff costs and some other shared costs are offcharged to Chelsfield parish.

We have still been unable to appoint a Head of Fabric for St Mary’s. We continue to look for someone to fill this post.

➢ Fabric

The drains at St Mary’s suffered a serious blockage. It started outside the church toilets and followed through to the road, involving multiple drains. A professional drain clearance company was called in at a cost of £1,093. The tree roots, which were a significant part of the cause of the blockage, have been dealt with and the problem is not expected to occur again.

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PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

➢ Worship, Mission and Outreach

All services were held in church during 2023.

Service times were slightly revised for All Souls during 2023 to allow the Ministry Leadership Team (MLT) member undertaking services at both St Mary’s and All Souls on the same day to be able to spend time with parishioners at both churches :

1st Sunday 9.30am Ablaze at St Mary’s 11.15am H/C at All Souls 2nd Sunday 9.30am H/C at St Mary’s 11.15am M/W at All Souls 3rd Sunday 9.30am M/W at St Mary’s 11.15am H/C at All Souls 4th Sunday 9.30am H/C at St Mary’s 11.15am M/W at All Souls 5th Sunday 10.00am Benefice H/C Service (taken in turn around the churches)

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.

In November 2022, Messy Church was introduced to the Benefice. Each session was led by an experienced Children and Youth Worker (engaged on a one year contract) along with clergy. Since the end of the contract Reverend Michael has taken over the leadership. Benefice volunteers provide additional support and assistance. Activities include various crafts on a specific theme followed by a time of worship and ending with a meal. Messy Church is held once a month. The intention was to hold Messy Church 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, with the goal for it to become 'Church' for those who come and that it will be their primary engagement with the Benefice. However it has since been decided that all sessions will be held at St Mary’s as the best way to achieve the goal stated above. Costs are shared with Chelsfield.

The Lent course, conducted across the Benefice, was “The Mystery of Everything” by Hilary Brand. It was based on the film “The Theory of Everything” about the life of Stephen Hawking. The course was well attended.

Following the popularity of film based courses, a pre-Christmas course was also conducted across the Benefice. This was “A Beautiful Friendship” by Paul Kerensa and Zoe Young based on the film “Casablanca”.

During the year: we officiated at 7 funerals and 2 burials of ashes.

The Uniformed Service groups (Guides, Brownies and Rainbows) continued meeting weekly during term times in St Mary’s Church Centre. Parade services were held at St Mary’s for Mothers Day, Harvest and Remembrance Sunday. The Pratts Bottom Brownies resumed attending Parade services at the end of 2023.

In March St Mary’s was privileged to host the World Day of Prayer service, written by the Christian women of Taiwan, as part of a huge wave of prayer which circles the earth. The service was very well attended.

3

PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

In May St Mary’s again held a very successful Hog Roast and concert as part of the community engagement activities. This included performances from Emma Wanostrocht and the Orpington Band. St Mary’s also held a successful fund raising Christmas Bazaar in November.

In July the St Mary’s Flower Guild took part in the very successful Well Hill, Chelsfield, Flower Festival contributing the altar decorations. St Mary’s also had a stall at the Chelsfield village fete.

All Souls continued participating in the Pratts Bottom community with a number of lunches and teas including a Harvest Lunch that raised about £160 for Bromley Foodbank and hosting a Benefice Lunch that raised £318 for the JMECA Gaza Hospital appeal. Additionally All Souls held Farmers’ Markets periodically in the church after the service. These, along with the village May Fete, steady sales of marmalade and the quiz put on by the Hudson family helped raise much needed additional funds for the church as well as contributing to the community.

Financial review

The increase in total receipts is due to a number of factors including:

These increases were offset by decreases in:

Fees for weddings and funeral was slightly higher than the previous year at £1,557 (2022 £1,016).

The increase is due to an accumulation of increases in different areas.

Increased Giving resulted in an increase in the Charitable giving expense of £1,348. Earlier increases in receipts and an increase in Ministry costs contributed to an increase in the Diocesan Parish Offer of £5,750.

A change in staff working hours and salary reviews in 2023 resulted in an increase in Office staff charges of £1,297.

4

PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Financial review (continued)

Increases in energy costs contributed to an increase in Church running expenses of £1,105 and to Church Centre costs of £2,837. Although Church Centre income only increased by £1,171, as noted above, the Church Centre made a gain of £3,169.

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 74% (2022 – 89%). 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 how funds of the PCC are to be spent.

5

PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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 Treasurer Sara Beswetherick Treasurer Other members Helen Jackson Secretary to the PCC Karen Harcombe Matt Million Helen Coomber Sheila Brown Elaine Wanostrocht from May 2023

Representatives on the Deanery Synod

Brenda Johnson Judith Simmonds

Others in authorised ministry

Readers Gillian Garman, Karen Harcombe, Phillip Southby (PTO), Kenneth I’Anson (PTO)

Officers of the Church

Disclosure Officer Matt Million
Safer Recruitment
Officer Matt Million
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

6

PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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:

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.

7

PARISH OF GREEN STREET GREEN AND PRATTS BOTTOM (ST MARY’S WITH ALL SOULS)

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Policy on reserves (continued)

For 2023, 3 and 6 months of recurring expenditure amounted, respectively, to £45,000 and £89,000. Free reserves at 31 December 2023 amount to £179,000 (2022 £155,000).

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 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 £1,720, leaving £680 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 2023

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 2023

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
£
170,136
31,875
992
203,003
178,724
850

179,574
23,429
155,127
£178,556		 Unrestricted
funds
£
170,136
31,875
992
203,003
178,724
850

179,574
23,429
155,127
£178,556		 Designated
funds
£
1,250
1,250
(4,057)
(4,057)
5,307
90,924
-
£96,231		 Designated
funds
£
1,250
1,250
(4,057)
(4,057)
5,307
90,924
-
£96,231		 Restricted
funds
£
2,215
274
2,489
5,516
5,516
(3,027)
25,731
-
£22,704		 Restricted
funds
£
2,215
274
2,489
5,516
5,516
(3,027)
25,731
-
£22,704		 Total Funds Total Funds Total Funds Total Funds
2022
£
154,150
31,908
566
186,624
166,437
1,755
168,192
18,432
253,350
-
£271,782

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 2023

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		 2023
£
113,322
76,081
75,081
127,765
278,927
(44,758)
234,169
347,491
(50,000)
£297,491
178,556
96,231
22,704
**£297,491 **		 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 **

Approved by the PCC on 20[th] March 2024 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 2023

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 by the parish. 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 buildings and contents values of St. Mary’s and All Souls are, respectively, £9,980,000 and £3,330,000.

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 2023 (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
Gift Day
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
65,284
15,571
45,586
1,476
319
128,236
25,315
1,729
27,044
974
£156,254		 Unrestricted funds
All
Souls
Parish
Wide
25,131
6,392
1,020
437
1,225
7,695
41,900
-
1,557
40
3,234
3,274
1,557
18
£45,192
£1,557		 Unrestricted funds
All
Souls
Parish
Wide
25,131
6,392
1,020
437
1,225
7,695
41,900
-
1,557
40
3,234
3,274
1,557
18
£45,192
£1,557		 Unrestricted funds
All
Souls
Parish
Wide
25,131
6,392
1,020
437
1,225
7,695
41,900
-
1,557
40
3,234
3,274
1,557
18
£45,192
£1,557		 Unrestricted funds
All
Souls
Parish
Wide
25,131
6,392
1,020
437
1,225
7,695
41,900
-
1,557
40
3,234
3,274
1,557
18
£45,192
£1,557		 Designated Designated
Restricted
funds
Appeal
funds,
clubs
and
societies
262
1,953
2,215
274
274
£2,489		 TOTAL FUNDS
2023
2022
90,415
79,480
21,963
19,221
46,606
40,258
1,913
1,386
1,806
12,515
1,953
1,290
7,695
-
172,351
154,150
1,557
1,016
25,355
24,184
4,963
6,376
274
332
32,149
31,908
2,242
566
£206,742
£186,624		 TOTAL FUNDS
2023
2022
90,415
79,480
21,963
19,221
46,606
40,258
1,913
1,386
1,806
12,515
1,953
1,290
7,695
-
172,351
154,150
1,557
1,016
25,355
24,184
4,963
6,376
274
332
32,149
31,908
2,242
566
£206,742
£186,624		 TOTAL FUNDS
2023
2022
90,415
79,480
21,963
19,221
46,606
40,258
1,913
1,386
1,806
12,515
1,953
1,290
7,695
-
172,351
154,150
1,557
1,016
25,355
24,184
4,963
6,376
274
332
32,149
31,908
2,242
566
£206,742
£186,624
All
Souls
25,131
6,392
1,020
437
1,225
7,695
41,900
40
3,234
3,274
18
£45,192
154,150
1,016
24,184
6,376
332
31,908
566
£186,624

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 2023 (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
11,984
2,418
1,340
1,219
5,437
1,956
5,424
55
22,146
85,577
137,556
11
11
-
£137,567		 Unrestricted funds
All
Souls
Parish
Wide
3,272
493
9,455
85,210
919
790
1,888
3,548
368
1,795
450
1,266
13,137
33
4,121
33,631
(119,208)
41,906
(738)
319
520
319
520
-
-
£42,225
£(218)		 Unrestricted funds
All
Souls
Parish
Wide
3,272
493
9,455
85,210
919
790
1,888
3,548
368
1,795
450
1,266
13,137
33
4,121
33,631
(119,208)
41,906
(738)
319
520
319
520
-
-
£42,225
£(218)		 Unrestricted funds
All
Souls
Parish
Wide
3,272
493
9,455
85,210
919
790
1,888
3,548
368
1,795
450
1,266
13,137
33
4,121
33,631
(119,208)
41,906
(738)
319
520
319
520
-
-
£42,225
£(218)		 Unrestricted funds
All
Souls
Parish
Wide
3,272
493
9,455
85,210
919
790
1,888
3,548
368
1,795
450
1,266
13,137
33
4,121
33,631
(119,208)
41,906
(738)
319
520
319
520
-
-
£42,225
£(218)		 Designated
funds
(2,418)
(2,259)
(1,219)
(790)
(450)
3,079
(4,057)
-
-
£(4,057)		 Restricted
funds
Appeal
funds,
clubs
and
societies
1,953
1,682
262
1,211
249
159
5,516
-
-
£5,516		 TOTAL FUNDS
2023
2022
17,209
15,198
493
440
9,455
8,958
85,210
79,460
12,555
10,235
2,586
2,734
7,219
9,517
-
-
1,321
721
4,290
3,950
249
420
13,296
22,146
11,840
19,309
4,154
3,655
-
-
180,183
166,437
330
1,255
520
500
850
1,755
-
-
-
-
£181,033
£168,192		 TOTAL FUNDS
2023
2022
17,209
15,198
493
440
9,455
8,958
85,210
79,460
12,555
10,235
2,586
2,734
7,219
9,517
-
-
1,321
721
4,290
3,950
249
420
13,296
22,146
11,840
19,309
4,154
3,655
-
-
180,183
166,437
330
1,255
520
500
850
1,755
-
-
-
-
£181,033
£168,192		 TOTAL FUNDS
2023
2022
17,209
15,198
493
440
9,455
8,958
85,210
79,460
12,555
10,235
2,586
2,734
7,219
9,517
-
-
1,321
721
4,290
3,950
249
420
13,296
22,146
11,840
19,309
4,154
3,655
-
-
180,183
166,437
330
1,255
520
500
850
1,755
-
-
-
-
£181,033
£168,192
All
Souls
3,272
919
1,888
368
1,795
33
33,631
41,906
319
319
-
£42,225
166,437
1,255
500
1,755
-
-
£168,192

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 2023 (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
Energy Grant
Church clubs and societies
Church - Choir
- Flowers
Youth
Total Restricted Funds		 Balance at 1
Jan 2023
£
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
130
151
2,363
2,644
£25,731		 Incoming
resources
£
2,418
3,518
1,062
938
5,518
450
£8,386
2,215
2,215
274
274
£2,489		 Resources
expended/
released
£
(3,079)
-
-
-
-
-
£(3,079)
(1,120)
(91)
(2,654)
(3,865)
(1,402)
(249)
(249)
£(5,516)		 Balance at
31 Dec 2023
£
48,120
35,263
5,464
5,584		 Balance at
31 Dec 2023
£
48,120
35,263
5,464
5,584
46,311
1,800
£96,231
120
13,712
1,489
4,714
20,035
-
130
176
2,363
2,669
£22,704

The Church Repair Fund represents funds put aside for fabric maintenance – see the Annual Report for more details. The Ministers’ Sabbatical Fund represents funds put aside to allow parish ministers to take a sabbatical. “Various legacies and specific donations” brought forward and carried forward represent the remainder of collections in previous years; two funds with no movement during the year being St Mary’s kneelers (£276) and Youth Ministry (£3,654) plus the Vicar’s Discretionary Fund which was utilised to the extent of £439 during the year, the remaining balance being £785. Other movements through “various legacies and specific donations” represent amounts collected for specific activities or expenditure that were paid on for that specific activity or expenditure during the year, the main element being charitable collections.

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 2023 (CONTINUED)

5 STAFF COSTS AND EXPENSES

Salaries and honoraria
Social security costs		 2023
£
24,738
-
£24,732		 2022
£
22,025
-
£22,025

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 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 was employed for 12 months to assist with this endeavour. Since November 2023 Messy Church has been run by clergy.

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 2023 from related parties (PCC members and their close family) amount to £17,462 (2022 £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 2023
At 31 December 2022		 9 Ringwood
Avenue
(Note 10)
£
107,424
-
107,424
17,090
574
17,664
£89,760
£90,334		 All Souls
Church Hall
£
8,181
-
8,181
8,181
-
8,181
-
-		 Parish
equipment
£
95,178
2,418
97,596
70,318
3,716
74,034
£23,562
£24,860		 TOTAL
£
210,783
2,418
213,201
95,589
4,290
99,879
£113,322
£115,194

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 2023 (CONTINUED)

8 DEBTORS

Income tax recoverable
St Mary’s Church Centre rents and other debtors		 2023
£
75,354
727
£76,081		 2022
£
52,371
170
£52,541

9 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR

Charities
Sundry accruals		 2023
£
(36,756)
(8,002)
£(44,758)		 2022
£
(29,351)
(7,539)
£(36,890)

10 LIABILITIES: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

Church of England Commissioners equity sharing loan in respect of 9 Ringwood Avenue 2023
£
£(50,000)		 2022
£
£(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
£
-
232,440
(44,436)
-
(9,448)
£178,556		 Designated
funds
£
98,120
46,311
-
(50,000)
1,800
£96,231		 Restricted
Funds
£
15,202
176
(322)
-
7,648
£22,704		 Total
£
113,322
278,927
(44,758)
(50,000)
-
£297,491

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 2023 (CONTINUED)

CHARITY ACCOUNT
Boxes, donations
special collections
& special events
General
funds

Bromley Welcare
824
I Care Centre
Crisis
Five Talents
Bromley Foodbank
161
23
Friends of Rochester
Dovetail 2
Maypole Project
Churches Together in Orpington
200
Dorcas Fund
170
Christians against Poverty
303
110
DEC Ukraine
DEC Pakistan
DEC Turkey
347
JMECA Gaza Appeal
318
Tanzanian Water Project
British Heart Foundation
£1,953
£503
2022
£1,290
£11,870		 2023
Total

824
-
-
-
184
-
-
-
200
170
413
-
-
347
318
-
-
£2,456		 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

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 2023
Raised during the year
Allocated during the year
Charity account at 31 December 2023		 2023
£
18,122
17,209
(2,456)
£32,875

10

adventus accounting solutions Supporting Charitable Organisations

26 March 2024

Independent Examiner’s 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 2023 which are set out on the pages following.

Respective responsibilities of the Trustees and Independent Examiner

The church’s trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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.

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

Yours sincerely

Martyn Burt

B.Sc.(Hons), ACMA, CGMA

adventus accounting solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT

e-mail: martyn.burt@btinternet.com or adventusaccounting@btinternet.com Telephone: 07523 6229679

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website