**Charity number: 1130728**
**The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood Parochial Church Councils' report and financial statements**
**for the year ended 31 December 2023**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**1**|
|Annual report|**2 - 5**|
|Independent examiner's report|**6**|
|Statement of financial activities|**7**|
|Balance sheet|**8**|
|Notes to the financial statements|**9 - 12**|
|Restricted funds|**14 - 17**|
**The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Legal and administrative information**
**Charity number** 1130728 **Rector** Reverend Barry Knott **Hon. Secretary** Mr Derek Harris **Hon. Treasurer** Mr Laurie Maxfield **Independent examiner** Mr Philip Gambrill FCCA, PG Lemon LLP 134 High Street HYTHE Kent CT21 5LB **Bankers** National Westminster Bank Europa House 49 Sandgate Road Folkestone Kent, CT20 1RU
**Page 1**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Report of the Trustees for the year ended 31 December 2023**
## **ADMINISTRATIVE INFORMATION**
The Church of St. Peter and St. Paul is situated in Rectory Lane, Saltwood. It is in the Archdeaconry of Ashford in the Diocese of Canterbury within the Church of England. The correspondence address is The Rectory, Rectory Lane, Saltwood, Kent CT21 4QA.
The Parochial Church Council is a charity registered with the Charity Commission under charity registration number 1130728. The parish forms a benefice with St Stephen's Church Lympne.
PCC members who served during 2023 were:
|_Rector:_|The Reverend Barry Knott:|The Reverend Barry Knott:|
|---|---|---|
|_Assistant priest_|The Reverend Tricia Hill||
|_Readers_|Mr Bob White||
|_Churchwardens:_|Mrs Carol Eastell|From 18 May 2021|
||Mr John Campbell|Elected 17 April 2023|
|_Hon. Treasurer:_|Mr Laurie Maxfield||
|_Hon. Secretary:_|Mr Derek Harris||
|_Deanery Synod Members:_|Mr John Campbell|Elected 17 April 2023|
||Mrs Mary Hunter|Elected 17 April 2023|
||Mr Laurie Maxfield|Re-elected 17 April 2023|
|_Elected lay Members:_|Mrs Beth Lewsey|Elected 17 April 2023|
||Mrs Tess Duran|Re-elected 28 April 2022|
||Mrs Christine Dodd|From 18 May 2021|
||Mrs Penny Marsh|Re-elected 28 April 2022|
||Mr David Weller|From 18 May 2021|
||Mrs Gillian Weller|From 18 May 2021|
**Page 2**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Report of the Trustees for the year ended 31 December 2023**
## **STRUCTURE AND GOVERNANCE**
The Council met on four occasions in 2023, generally with only one or two apologies for absence at each meeting.
Four sub-committees report to the PCC - Standing, Premises, Finance and for the Lads Club Church Hall.
Salt wood and Lympne churches each have their own PCC. They share a single ministry team and the same person acts as treasurer for the two parishes.
## **SUMMARY OF THE YEAR**
Church attendance has remained strong during the year with live streaming facilities remaining in place thus supplementing the congregation by a significant number of people. There are up to fifty people watching from home, both locally and farther afield.
For example, during October, 219 persons of age 16 and over and 19 under 16 were recorded as attending services at Saltwood. Some 310 attended each of two school services in church that month. At Christmas 164 people attended the services and advent carol services at church and those in the local community were very popular attracting nearly 400. Christmas services held for the two local schools adding another 600.
At the annual meeting in 2023 there were 132 parishioners on the Electoral Roll.
One of the major events in the year was the successful renovation of the fine 19th century organ. Whilst this cost over £60,000, we were able to raise all the funds through grants, donations and successful events run during the year. We were very pleased to have the organ back in service in time for Christmas.
## **OBJECTIVE AND AIMS**
The PCC has the responsibility of co-operating with the Rector to promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical in the parish.
Our objective has been to strengthen links with the local community by offering events and activities that are attractive to families.
The church continues to be committed to the relief of need in the local area, providing financial and other material support to the Folkestone Rainbow Centre; two members of the Saltwood congregation are trustees of the charity.
## **CHURCH SERVICES**
Sunday services were held each week at both Saltwood (8am to 10am) and Lympne at 11am. There is also a service at Pedlinge Chapel once per month which included a very successful nine lessons and carols at Christmas.
Communion services continued on three Sundays each month with a family service on the fourth Sunday at Saltwood and second Sunday at Lympne. Joint services with Lympne continued on fifth Sundays.
During the year there were 9 baptisms, 6 weddings, 14 funerals at church, 2 cremations where the service was conducted by a member of the ministry team and 17 interments of ashes.
## **OUTREACH AND COMMUNITY**
Among the activities undertaken during the year were:
**Page 3**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Report of the Trustees for the year ended 31 December 2023**
. Lympne & Saltwood Toddlers meet on Wednesdays at Saltwood and on Thursday at Lympne, by the end of 2023 we had over100 families with an average of 19 families each week, providing valuable support to mums and toddlers.
. Messy Church met monthly in the Lads' Club for activities and food while still using the church for the time of worship. Very popular with families, typically it gets 18 children and 12 adults each session, plus another 9 helpers.
. There are 26 children and young people who come to Sunday Club which meets fortnightly at the Lads' Club on 1st, 3rd and 5th Sundays of the month, and takes part in both Family Services in the Benefice on 2nd Sundays at Lympne and 4th Sundays at Saltwood.
. Bubble Church - Towards the end of the year we were selected to be just one of only 41 in the country to experiment with Bubble Church, which is a Sunday church service especially for babies, toddlers and young families held in the Lads Club. We already have 35 families on the books.
. Prayer Groups - We have several prayer groups that meet regularly as well as before our main services; two weekly ones and two monthly ones that meet in the afternoons and evenings. There is also a prayer and support group praying mainly for people with health issues. We also introduced a support prayer facility available after the Sunday service at Saltwood.
We have a pastoral group that meets regularly and looks out for the parishioners that need help and support.
. Continued support for Saltwood C of E Primary School through the provision of the church building for regular worship, the delivery of assemblies in school and the involvement of two members of the congregation on the governing body.
. The monthly SALT central meeting and meetings of the home groups have continued very successfully with around 30 attendees across three groups.
. We have a good team of Tower Bell ringers who in addition to the Sunday services, rung for several weddings and memorial services for which donations were received.
. The church formed a Handbell Ringing team a while ago and the continue to perform at many events.
. The choir meets every week for rehearsals and leads the service most Sundays. For a special carol service in December we assembled a choir of all ages which attracted over 30 people.
. The Lads' Club is the Church Hall and is located in Rectory Lane. It is managed by a sub committee of the PCC and is widely used by the local community and many church groups. The improvements and extension completed in 2021 have enhanced his usefulness considerably.
. The Garden Gang continued to meet each Wednesday to keep the churchyard in outstanding condition. Usually a dozen come and help, not all necessarily church attendees.
. There is a weekly afternoon drop in session on Mondays for members of the community, typically around 20 people attend, the majority of them not regular church attendees. This is a time to chat, eat cake and play games often with pupils from Brockhill school joining in. The provision of refreshments at church events is often taken for granted as is cleaning the church, so we take the opportunity in this annual report to thank all those who help week in week out in these ways.
**Page 4**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Report of the Trustees for the year ended 31 December 2023**
## **FINANCIAL REVIEW**
The financial affairs of the PCC are monitored by the Honorary Treasurer and the Finance Committee. They are set out on pages 7 to 17 of these accounts. The basis of preparation is in accordance with the Charities Acts and is explained in paragraph 1.1 to 1.3 on page 9. The income on the unrestricted funds in 2023 exceeded the expenditure by £5,200 and the net assets on the unrestricted funds amounted to £97,397 as at 31 December 2023.
Approved by the Trustees on 20 March 2024 and signed on their behalf by
## **Name: The Reverend Barry Knott**
## **Position: Rector and Chairman**
**Page 5**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Independent examiner's report to the trustees on the unaudited financial statements of St Peter and St Paul, Saltwood.**
I report on the financial statements of The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood, for the year ended 31 December 2023, set out on pages 8 to 17.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144 (2) of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is needed. It is my responsibility to examine accounts under section 145 of the 2011 Act, to follow procedures laid down in the General Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act, and to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the General Directions given by the Charities 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given 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**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act and the Church Accounting Regulations 2006.
- have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Mr Philip Gambrill FCCA**
Chartered Certified Accountant **Independent examiner**
PG Lemon LLP 134 High Street HYTHE Kent CT21 5LB
## **26 March 2024**
**Page 6**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Statement of financial activities**
## **For the year ended 31 December 2023**
|**Unrestricted**
**Restricted Endowment**
**funds**
**funds**
**funds**
**Notes**
**£**
**£**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
91,897
27,788
-
Activities for generating funds
3
32,642
4,843
-
Investment income
4
4,858
155
-
Grants
2
-
10,494
-
**Total incoming resources**
129,397
43,280
-
**Resources expended**
Charities and missions
6,508
-
-
Diocesan contribution
66,440
-
-
Charitable activities
5
51,249
2,045
-
Organ restoration
-
62,602
-
**Total resources expended**
124,197
64,647
-
**Net incoming/(outgoing) resources**
**before transfers**
5,200
)
(21,367
-
Transfers between funds
-
-
-
**Net incoming/(outgoing) resources**
**for the year**
5,200
)
(21,367
-
Total funds brought forward
92,197
31,936
6,103
**Total funds carried forward**
97,397
10,569
6,103|**2023**
**Total**
**£**
119,685
37,485
5,013
10,494
172,677
6,508
66,440
53,294
62,602
188,844
)
(16,167
-
)
(16,167
130,236
114,069|**2022**
**Total**
**£**
138,289
27,888
1,417
-|
|---|---|---|
|||167,594|
|||6,500
65,744
66,340|
|||138,584|
|||29,010
-
29,010
101,226|
|||130,236|
**The notes on pages 9 to 12 form an integral part of these financial statements.**
**Page 7**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Balance sheet**
## **as at 31 December 2023**
|**Notes**
**Current assets**
Stocks
6
Debtors
6
Investments
7
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
**Net current assets**
**Net assets**
**Funds**
Endowment funds
10
Restricted income funds
9
Unrestricted income funds
8
**Total funds**|**2023**
**£**
**£**
1,587
8,152
14,851
112,570
137,160
)
(23,091
114,069
114,069
6,103
10,569
97,397
114,069|**2022**
**£**
**£**
1,208
8,749
14,851
125,726
150,534
)
(20,298
130,236
130,236
6,103
31,936
92,197
130,236|**2022**
**£**
**£**
1,208
8,749
14,851
125,726
150,534
)
(20,298
130,236
130,236
6,103
31,936
92,197
130,236|
|---|---|---|---|
||||130,236|
||||6,103
31,936
92,197|
||||130,236|
The financial statements were approved by the Trustees on 20 March 2024 and signed on its behalf by
**The Reverend Barry Knott Rector and Chairman**
**Laurence Maxfield Honorary Treasurer**
**The notes on pages 9 to 12 form an integral part of these financial statements.**
**Page 8**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Notes to financial statements for the year ended 31 December 2023**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 1993.
The Ecclesiastical Parish of St Peter and St Paul, Parochial Church Council (the PCC) constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the PCC's ability to continue as a going concern.
## **1.2. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
Capital expenditure is included on the statement of financial activities within the expenditure on charitable activities.
## **1.3. Investments**
Current asset investments are at the lower of cost and net realisable value but their market value is shown at Note 7.
## **2. Voluntary income**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
£
Donations
81,781
27,788
Legacies
3,000
-
Grants
-
10,494
Other
7,116
-
91,897
38,282|**2023**
**Total**
**£**
109,569
3,000
10,494
7,116
130,179|**2022**
**Total**
**£**
110,439
5,700
22,150|
|---|---|---|
|||138,289|
**Page 9**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Notes to financial statements for the year ended 31 December 2023**
|**3.**
**Activities for generating funds**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fees
10,329
From Activities
6,017
4,843
Mags / Cards
122
-
Church hall
16,174
32,642
4,843
**4.**
**Investment income**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Investment income
4,858
155
4,858
155
**5.**
**Costs of charitable activities**
**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Light, heat and insurance
9,767
Fabric repairs
62,602
Repairs and renewals
2,722
Churchyard costs
240
2,045
Music and choir expenses
1,210
Upkeep of services
468
Independent examiner's fees and payroll
1,500
Expenses of ministry
8,702
Lads' club insurance and general expenses
12,350
Young people
5,002
Magazines and books
50
Ordinary expenses
4,529
Parish administration
4,709
51,249
64,647||**2023**
**Total**
**£**
10,329
10,860
122
16,174
37,485
**2023**
**Total**
**£**
5,013
5,013
**2023**
**Total**
**£**
9,767
62,602
2,722
2,285
1,210
468
1,500
8,702
12,350
5,002
50
4,529
4,709
115,896||**2022**
**Total**
**£**
6,363
4,583
89
16,853
27,888
**2022**
**Total**
**£**
1,417|
|---|---|---|---|---|
||||||
||||||
|||||1,417|
|||||**2022**
**Total**
**£**
10,506
6,605
6,648
1,452
770
518
1,500
3,379
18,536
3,402
320
5,414
7,290|
|||||66,340|
**Page 10**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Notes to financial statements for the year ended 31 December 2023**
|**6.**
**Debtors**
Gift aid tax recoverable
Prepayments and accrued income
Stock
**7.**
**Current asset investments**
Investments at cost
**8.**
**Unrestricted funds**
**1**
General Fund
**9.**
**Restricted funds**
**1**
Pedlinge Fund
Organ fund
Friends of Saltwood Churchyard Fund
**10.**
**Endowment funds**
General Fund|**2023**
**2022**
**£**
**£**
5,728
6,078
2,424
2,671
1,587
1,208
9,739
9,957
**2023**
**2022**
**£**
**£**
14,851
14,851
**At**
**At**
**January**
**Incoming**
**Outgoing 31 December**
**2023**
**resources**
**resources**
**2023**
**£**
**£**
**£**
**£**
92,197
129,397
124,197
97,397
**At**
**At**
**January**
**Incoming**
**Outgoing 31 December**
**2023**
**resources**
**resources**
**2023**
**£**
**£**
**£**
**£**
936
104
-
1,040
28,458
39,198
62,602
5,054
2,542
3,978
2,045
4,475
31,936
43,280
64,647
10,569
**At**
**At**
**1 January 31 December**
**2023**
**2023**
**£**
**£**
6,103
6,103|
|---|---|
**Page 11**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Notes to financial statements for the year ended 31 December 2023**
## **11. Capital commitments**
There are no outstanding capital commitment as at 31 December 2023.
## **12. Independent examiner's fee**
The fee for independent examination of the 2023 accounts was £1,300 + VAT.
**Page 12**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Pedlinge Fund (Restricted Fund)**
## **For the year ended 31 December 2023**
|**2023**
**£**
Balance as at 1 January 2023
**Income**
Endowment income
**Expenditure**
Fabric expenses
Balance as at 31 December 2023|**2022**
**£**
**£**
936
104
1,040
-
1,040|**£**
832
104|
|---|---|---|
|||936
-|
|||936|
The balance of £1,040 is held in the PCC's deposit in the CBF Church of England deposit fund.
The Pedlinge fund is a restricted fund for monies given solely for the refurbishment and maintenance of the fabric of Pedlinge Chapel at Ease.
All collections from Pedlinge and interest on the CBF deposit, together with the all general running costs for the Chapel are accounted for within the PCC's general funds.
**Page 13**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Friends of Saltwood Churchyard Fund (Restricted Fund)**
## **For the year ended 31 December 2023**
|**Income and expenditure account**
**Income**
Donations
Legacy
Interest
Fundraising
Grants
Covenants/giftaid
**Expenditure**
Churchyard upkeep
Mower and churchyard maintenance
Sundries
Repairs to memorial
Surplus/(deficit) of income over expenditure
**Balance sheet**
**Assets**
Current account
Friends current account
CDBF deposit
Less: Creditor
**Represented by:**
General reserve at 1 January 2023
Surplus for the year
General reserve at 31 December 2023|**2023**
**£**
2,076
-
51
1,020
250
581
3,978
769
744
316
216
)
(2,045
1,933
1,567
1,563
1,345
-
4,475
2,542
1,933
4,475|**2022**
**£**
190
200
9
495
-
-
894
881
269
182
-
)
(1,332
)
(438
1,197
1,345
-
2,542
2,980
)
(438
2,542|
|---|---|---|
The fund is restricted to use only for the care and maintenance of Saltwood churchyard and its environs. A balance of £3,130 is held at the National Westminster Bank, Folkestone, and the remainder of £1,345 in a deposit in the CBF Church of England deposit fund.
**Page 14**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Flower Fund (Restricted Fund)**
## **For the year ended 31 December 2023**
|**2023**
**£**
Balance as at 1 January 2023
**Income**
Contributions to wedding flowers
**Expenditure**
Donation to cost of flowers purchased
Balance as at 31 December 2023|**2022**
**£**
**£**
-
-
-
-
-|**£**
-
-|
|---|---|---|
|||-
-|
|||-|
There is a nil balance the National Westminster Bank, Folkestone.
**Page 15**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Lads' Club Fund (Restricted Fund)**
## **For the year ended 31 December 2023**
|Balance as at 1 January 2023
**Income**
Donations
Development project fund
COVID grants and other income
Fundraising events
Contributions from users
**Expenditure**
Lighting and heating
Water and sewerage
Cleaning
Repairs and maintenance
Improvement project
Sundry expenses
Council tax
Insurance
Transfer to general reserves
Balance as at 31 December 2023|**2023**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**£**
-
-
-
-
-
-|**2022**
**£**
-
100
-
-
-
-
-
-
-
4,577
-
-
-|**£**
21,412
100
21,512
)
(4,577
16,935
-|
|---|---|---|---|---|
**Page 16**
## **The Parochial Church Council of the Ecclesiastical Parish of St Peter and St Paul, Saltwood**
## **Organ Repair Fund (Restricted Fund)**
## **For the year ended 31 December 2023**
||**2023**||**2022**|
|---|---|---|---|
||**£**||**£**|
|**Income and expenditure account**||||
|Brought forward|28,458||2,965|
|**Income**||||
|Donations|24,868||2,921|
|Appeal funds (launched 6.10.2022)|3,783||20,007|
|Grant|10,244||-|
|Gift aid recoverable|303||2,545|
||39,198||25,473|
|**Expenditure**|62,602||-|
||(62,602|)|-|
|Surplus of income over expenditure|5,054||28,438|
|**Balance sheet**||||
|**Assets**||||
|Current accounts|5,054||28,458|
||5,054||28,458|
|**Represented by:**||||
|Natwest bank|386||20,027|
|Cash in CoE Deposit|4,668||5,886|
|Debtor|-||2,545|
|General reserve at 31 December 2023|5,054||28,458|
This fund was established during 2021 to hold funds specifically given soley for the refurbishment, repair and maintenance of the organ in Saltwood Church.
A balance of £386 is held at the National Westminster Bank and a balance of £4,668 in a CoE deposit account.
**Page 17**