2024-12-31-accounts

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ANNUAL REPORT

and

FINANCIAL STATEMENTS

of the

PAROCHIAL CHURCH COUNCIL

for the year ended 31[st] DECEMBER 2024

Registered Charity no. 1130741

Christ Church, The Vicarage, 48 Old Road East, Gravesend, Kent DA12 1NR Tel: 01474 352643

Page 1. Note to the accounts from the Treasurer. Page 2 & 3. Annual Report. Page 4. Financial Review. Page 5. Independent Examiners Report. Page 6. Receipts and Payments Account. Page 7. Balance Sheet. Page 8. Fund Movement Summary. Page 9 & 10. Analysis of Income and Expenditure. Page 11. “200 Club” Accounts and Balances. Page 12. Accounting Policies.

Note to the Accounts from the Treasurer.

This is the second year of the new format of accounts and you will now see comparative 2024 figures in the financial statements.

For clarification the Church Accounts comprise three funds.

General Fund (Unrestricted) – This is the pool of funds used for the day to day running of the church and our contribution to the Diocese (known as the “Parish Offer”) which includes amongst other things the funding of our clergy. This is funded through Collections, planned giving, unrestricted donations, fund raising and gift aid.
Vicars & Church Warden Fund (Designated/Restricted) – This is where legacies and other restricted donations are recorded. These funds are ring-fenced from our General Funds for use by specific instructions of the legator/donor (e.g. our carpark was re-surfaced by a restricted legacy), or, otherwise at the discretion of the PCC for specific uses (e.g. projects such as new lighting, boilers and hall roof).
Pre-School (Designated/Restricted) – As described these are the cash-flows of our Pre-School which are segregated from the above-mentioned funds.

ANNUAL REPORT 2024

Christ Church, Milton-next-Gravesend, is situated in Old Road East, Gravesend. It is part of the Diocese of Rochester within the Church of England. The correspondence address is: The Vicarage, 48 Old Road East, Gravesend, Kent DA12 1NR.

Christ Church Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church and Hall.

Membership

The PCC is a charity registered with the Charity Commissioners. All PCC members are Charity Trustees. Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules.

During the year the following served as members of the PCC:

Rev Dr Andrew Davey Vicar Rev Jacqueline Littlewood Associate Priest Rev Chris Winter Associate Vicar from 2[nd] June 2024

matters discussed were the Parish Offer, replacement of the hall roof, safeguarding, and finances generally

PCC Committees

Standing Committee

This is the only committee required by law. It has power to transact the business of the PCC between meetings, subject to any direction given by the council.

Community and Social Events

This includes outreach, publicity and social events including bazaars and fetes. Action teams include the publicity group and those organising bazaars. Vicar

Safeguarding Group

Consists of the Vicar, PSO/Lead Recruiter, the Vulnerable Adults Advocate, the Children and Young Persons Advocate, the GDPR Lead and the Churchwardens. The role of the Group is to review safeguarding practices and procedures, initiate any necessary action and to report to each PCC meeting under a permanent agenda item.

Christ Church Preschool

This committee is required under the OFSTED regulations and is chaired by the Vicar.

Representatives on Deanery Synod

Representatives on Deanery Synod
	until
Rosemary Austin		2026
Peter Read		2026
Church Wardens Janice Osborne (appointed 14 May 2024)

Elected Members until

Sheila Brown Stephen Humphries Treasurer Angela Kirby	2027 2025 2025
Andrew Nailor	2025
Colin Parsonson	2026
Veronica Read	2025
Jennifer Shoesmith	2026
Sue Reilly	2026
Michael Donovan	2026
Helen Osborne	2026
David Kirby Lucy Hornby	2025 2026

Mr Peter Read, ex-officio member of the PCC was elected Vice Chair. Mr Stephen Humphries was reelected Treasurer.

Mr Michael Donovan was re-elected as PCC Secretary.

Electoral Roll

The church electoral roll stands at 131

Usual Sunday Attendance

Attendance figures are between 75 and 90 adults, and 10 to 15 children each week.

Review of the year / Achievements

Christ Church has continued to serve its community as a parish church with a round of weekly services as well as a full set of services during Holy Week and Easter, and during Advent and Christmas. as well as observing Candlemas, Sea Sunday, Harvest and our title festival of Christ the King. Our registers reveal a trend of steady growth at our Sunday Parish Eucharist. A pattern of Morning Prayer (in church with online access) and weekly Evening Prayer have complimented the well-attended midweek service of Holy Communion. A monthly Bible Study on Zoom, our Pilgrim Group and two Lent study Groups have provided spaces for adult learning.

Our Ministry Group has met monthly. In June we welcomed the Revd. Chris Winter as our Associate Vicar. During the autumn our Vicar took up the interim role of Archdeacon of Rochester for five months.

There were 33 baptisms and 4 weddings during the year. In October we presented two candidates for confirmation.

Six meetings of the PCC took place during the year. There was an average attendance of 81%. Among

[2 ]

Review of the year / Achievements (continued)

Social gatherings continued throughout the year with a Beetle evening, a Harvest lunch, Tabletop sale, Summer Fair and Christmas bazaar. We have fundraised for local

and international development charities. A quiz evening was held during Christian Aid Week.

Work with young people has continued with our fortnightly God’s Gang during the Parish Eucharist, Semiquavers children’s choir, First Steps and Tots Group. We have welcomed four new junior members to our choir and continued our choral scholarship programme for teenagers. The Christ Church Preschool continues to be a popular choice with local parents and is well run by our committed manager and staff. Twice a month the Preschool come into church for a short service.

The Mothers Union and Mustard Seed Group have met monthly. We have provided accommodation for a wide range of community organisations.

We have welcomed Whitehill and Holy Trinity schools for their Christmas and Easter services.

Our buildings and grounds are well maintained by a group of dedicated members. We are very aware of their contribution in terms of time and planning. Following a legacy we were able to complete the replacement of the Church Hall roof.

We have been very aware of the need for careful use of limited resources through this period of austerity. Regular planned giving has been maintained through the envelope scheme and standing orders, but we do need to raise awareness of this. The PCC has sustained its commitments to the Diocese of Rochester Common Fund.

[3 ]

Financial Financial Review Review2024 2024 General Income General Income

The The financial financial statement statement shows shows that that receipts receipts were were up up by by £17.5k £17.5k compared compared to to the the previous previous year year although although the the actual actual figure figure is is nearer nearer £10k £10k (see (see note note below), below), which which is still is still very very encouraging. encouraging. This This increase increase was was largely largely accounted accounted for for by a by a growth growth in in Collections Collections of of £5k £5k (+15) (+15)

and and £8k £8k in in Hall Hall Income Income (see (see note note below). below). The The other other material material positive positive movement movement relates relates to to

bank bank interest interest which which was was up up by by £4.5k £4.5k (+196%). (+196%).

Note Note on on Hall Hall Income: Income: In In the the 2023 2023 accounts accounts there there was was an an under under reporting reporting of of £7.5k £7.5k in in Hall Hall income Income relating relating to to the the Pre-School Pre-School rent. rent. This This was was due due to to the the Pre-School Pre-School hall hall rent rent being being recorded recorded as as a a “Transfer” "Transfer" between between the the Pre-School Pre-School and and the the General General Funds Funds rather rather than than as as a a payment payment from from Pre-School Pre-School Other Other Expenses Expenses and and a a receipt receipt to to Hall Hall Income. Income. In In 2024, 2024, and and going going forward, forward, we we changed changed to to the the “Payment "Payment and and Receipt” Receipt" method. method. I | have have discussed discussed this this with with the the Independent Independent Reviewer, Reviewer, and and he he has has agreed agreed that that both both methods methods are are valid, valid, but but that that “Payment "Payment and and Receipt” Receipt" method method is preferred. is preferred.

;

General General Expenditure Expenditure Expenditure Expenditure was was £3k £3k more more (+3.5%) (+3.5%) than than reported reported in in the the previous previous year's year’s accounts, accounts, which which approximates approximates the the rate rate of of inflation inflation in in 2024. 2024. No No material material variances variances to to note. note.

There There was was a a surplus surplus of of £12k £12k in in our our general general fund fund compared compared to to a a deficit deficit of of £2k £2k in in 2023. 2023.

Vicars Vicars & & Church Church Warden Warden Fund Fund (Restricted) (Restricted) Receipts. Receipts.

| |

We We received received a a further further legacy legacy of £6.5k; of £6.5k; and and a a £6k £6k one one off off grant grant towards towards the the new new church church lighting. lighting. Donations Donations towards towards charitable charitable giving giving amounted amounted to £5.5k. to £5.5k. Qutgoings Outgoings Church Church Maintenance: Maintenance: Church Church Lighting Lighting £14k; £14k; Tower Tower Plastering Plastering £3k; £3k; and and New New Heating Heating Controls Controls £1k. £1k.

Donations Donations to to Christ Christ Church Church Charities: Charities: £6.8k. £6.8k.

Balance Balance of of V&CW V&CW fund fund carried carried forward forward £127,746 £127,746

Pre-School Pre-School

We We maintained maintained a a break-even break-even cash-flow cash-flow with with a a small small surplus surplus of of £2k. £2k. As As salaries salaries constitute constitute over over 80% 80% of of Pre-School Pre-School costs, costs, we we are are exposed exposed to to the the continued continued increases increases in in the the minimum minimum wage wage not not matched matched by by equivalent equivalent increases increases in in government government funding. funding. This This issue issue is is compounded compounded by by funding funding now now being being available available to to younger younger children children reducing reducing the the number number of of parents parents paying paying a a more more economic economic based based fee fee and and which which in in the the past past we we have have been been atble able to to use use as as a a mechanism mechanism for for balancing balancing the the books. books. The The management management of of the the Pre-School Pre-School continue continue to to look look at at ways ways of of increasing increasing income income and and reducing reducing costs. costs.

Signed Signed by: by:

Reverend Reverend Andrew Andrew Davey Davey

7th 7” May May 2025 2025

4 4

INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER'S REPORT REPORT TO TO THE THE PCC PCC OF OF CHRIST CHRIST CHURCH CHURCH MILTON MILTON - - next next - - GRAVESEND GRAVESEND

This This report report on on the the financial financial statements statements of of the the PCC PCC for for the the year year ended ended 31 31 December December 2024, 2024, which which are are set set out out on on pages pages 5 5 to to 10, 10, is is in in respect respect of of an an examination examination carried carried out out in in accordance accordance with with the the Church Church Accounting Accounting Regulations Regulations 2006 2006 (‘the (the Regulations’) Regulations') and and s.145 s.145 of of the the Charities Charities Act Act 2011 2011 (‘the (the Act'). Act’).

Respective Respective responsibilities responsibilities of of the PCC and the PCC and examiner examiner As As the the members members of of the the PCC PCC you you are are responsible responsible for for the the preparation preparation of of the the financial financial statements; statements: you you consider consider that that the the audit audit requirement requirement of of the the Regulations Regulations and and section section 144(2) 144(2) of of the the Act Act does does not not apply. apply. It It is is my my responsibility responsibility to to issue issue this this report report on on those those financial financial statements statements in in accordance accordance with with the the terms terms of of the the Regulations. Regulations.

Basis Basis of of this this report repot My My examination examination was was carried carried out out in in accordance accordance with with the the General General Directions Directions given given by by the the Charity Charity Commission Commission under under section section 145 145 of of the the Act Act and and to to be be found found in in the the Church Church guidance, guidance, 2006 2006 edition. edition. That That examination examination includes includes a a review review of of the the accounting accounting records records kept kept by by the the PCC PCC and and a a comparison comparison of of the the accounts accounts with with those those records. records. It It also also includes includes considering considering any any unusual unusual items items or or disclosures disclosures in in the the financial financial statements statements and and seeking seeking explanations explanations from from you you as as trustees trustees concerning concerning any any such such matters. matters. The The procedures procedures undertaken undertaken do do not not provide provide all all the the evidence evidence that that would would be be required required in in an an audit, audit, and and consequently consequently I | do do not not express express an an audit audit opinion opinion on on the the view view given given by by the the accounts. accounts.

Independent Independent examiner's examiner's statement statement In In connection connection with with my my examination, examination, no no matter matter has has come come to to my my attention: attention:

1) 1) which which gives gives me me reasonable reasonable cause cause to to believe believe that that in in any any material material respect respect the the requirements requirements
° to to keep keep accounting accounting records records in in accordance accordance with with section section 130 130 of of the the Act; Act; and and « to to prepare prepare financial financial statements statements which which accord accord with with the the accounting accounting records records and and to to comply comply with with the the requirements requirements of of the the Act Act and and the the Regulations Regulations have have not not been been met; met; or or
2) 2) to to which, which, in in my my opinion, opinion, attention attention should should be be drawn drawn in in order order to to enable enable a a proper proper understanding understanding of the of the accounts accounts to to be reached. be reached.

Mr. Mr. Keith Keith Scudder Scudder 42 42 Frobisher Way. Frobisher Way, Gravesend Gravesend DA12 DA12 4RA. 4RA.

24th 24" April April 2025 2025

Receipts and Payments Account

	General funds	Designated funds	Total	Prior year
	(Unrestricted)	(Restricted)	funds	total funds
Receipts
Donations and legacies	£68,530	£18,120	£86,650	£245,834
Income from charitable activities	£24,946	0	£24,946	£18,267
Other trading activities	0	£102,403	£102,403	£98,190
Investments	£6,800	0	£6,800	£2,301
Other income	0	0	0	0
Total Receipts	£100,275	£120,523	£220,799	£364,592
Payments
Expenditure on charitable activities	£88,082	£27,864	£115,947	£205,190
Other expenditure	0	£100,136	£100,136	£92,185
Raising funds	0	0	0	0
Total Payments	£88,082	£128,000	£216,083	£297,374

Excess of receipts over payments before transfer	£12,193	(£7,477)	£4,716	£67,218
Gross transfers between funds - in	0	0	0	£21,385
Gross transfers between funds - out	0	0	0	(£21,385)
Excess of receipts over payments before other gains	£12,193	(£7,477)	£4,716	£67,218
Net movement in funds	£12,193	(£7,477)	£4,716	£67,218
Reconciliation of funds
Excess of receipts over
payments at beginning of the	£33,637	£157,769	£191,406	£124,188
year
Excess of receipts over payments for the year	£45,830	£150,291	£196,122	£191,406

Balance Balance Sheet Sheet detailed detailed

			As at As at	As at As at
Class and code Classandcode		Description Description	31/12/2024 31/12/2024	31/12/2023 31/12/2023
Current assets Current assets
6501 6501		PCC Bank current account - NatWest PCC Bankcurrentaccount -NatWest	£10,926 £10,926	£15,389 £15,389
6502 6502		PCC Business Reserve - NatWest PCC Business Reserve -NatWest	£600 £600	£62,417 £62,417
6503 6503		PCC 1 Year Fixed - Charity Bank PCC 1 Year Fixed -Charity Bank	£31,110 £31,110	£30,000 £30,000
6504 6504		PCC 1 Year Fixed -United Trust Bank PCC 1 Year Fixed - United Trust Bank	£89,014 £89,014	£85,000 £85,000
6505 6505		PCC Composite Deposit - Rochester Diocese PCCComposite Deposit - RochesterDiocese	£43,984 £43,984	£38,596 £38,596
6506 6506		PCC Deposit Notice Alc - CAF / SHAWBROOK PCC Deposit NoticeA/c -CAF /SHAWBROOK	0	0
6510 6510		Pre School account- NatWest Pre School account - NatWest	£22,545 £22,545	£20,279 £20,279
Z05 205		Accounts Receivable Accounts Receivable	£1,037 £1,037	£1,100 £1,100
		Total Current assets TotalCurrent assets	£199,216 $499,216	£252,780 £252,780
Liabilities Liabilities
Z04 204		Accounts Payable Accounts Payable	£3,094 £3,094	£61,374 £61,374
		Total Liabilities Total Liabilities	£3,094 £61,374 £3,094 ~—~—=—«£61,374
		Net Asset surplus (deficit) NetAsset surplus (deficit)	£196,122 £191,406 “£496,122. +«£191,406
Reserves Reserves			ar
		Excess/(deficit) to date Excess/(deficit) to date	£4,716 £4,716	£67,218 £67,218
Z01 201		Starting balances Starting balances	£191,406 £191,406	£124,188 £124,188
		Total Reserves TotalReserves	£196,122 "£196,122.	£191,406 +£191,406
		Represented by Funds Representedby Funds
		General (Unrestricted) General (Unrestricted)	£45,830 £45,830	£33,637 £33,637
		Designated Designated	£150,291 £150,291	£157,769 £157,769
		Total Total	£196,122 $196,122	£191,406 £191,406
Reverend Andrew ReverendAndrew		Davey Davey
	mae,
7th May 2025 7"May2025

7 7

Fund movement summary

	Fund	Opening	Incoming	Outgoing	Closing
Pre-School2(Designated)		£20,279	£102,403	£100,136	£22,545
	Sub-totals	£20,279	£102,403	£100,136	£22,545
V&CW(Restricted	)		£137,490	£18,120	£27,864
	Sub-totals	£137,490	£18,120	£27,864	£127,746
General(Unrestricted)		£33,637	£100,275	£88,082	£45,830
	Sub-totals	£33,637	£100,275	£88,082	£45,830
	Totals	£191,406	£220,799	£216,083	£196,122

Analysis of income and expenditure

	Total
	General funds (Unrestricted) Designated funds (Restricted) This year Last year
INCOME FROM: Donations and legacies 0101 - Gift Aid - Bank £11,187 0 £11,187 £10,424 0201 - Other planned giving £28,046 0 £28,046 £22,879 0301 - Loose plate collections £18,083 0 £18,083 £17,648 0303 - Baptism collection £1,540 0 £1,540 £1,002 0304 - Wedding collection £117 0 £117 £193 0410 - Fundraising events £4,993 0 £4,993 £7,224 0550 - Donations appeals etc £2,609 £5,584 £8,193 £16,864 0701 - Legacies 0 £6,537 £6,537 £167,000 08A1 - Non-recurring one-off grants 0 £6,000 £6,000 0 1270 - Sundry Receipts £1,956 0 £1,956 £2,600 Donations and legacies Totals £68,530 £18,120 £86,650 £245,834 Income from charitable activities 0400 - Hall income £20,593 0 £20,593 £12,814 1101 - Fees for weddings and funerals £4,118 0 £4,118 £5,405 1260 - Photocopier income £235 0 £235 £48 Income from charitable activities Totals £24,946 0 £24,946 £18,267 Other trading activities 1401 - Pre School KCC Funding 0 £80,046 £80,046 £76,308 1402 - Pre School Fees 0 £22,357 £22,357 £21,750 1403 - Pre School Other Income 0 0 0 £133 Other trading activities Totals 0 £102,403 £102,403 £98,190 Investments 1020 - Bank and building society interest £6,800 0 £6,800 £2,301 Investments Totals £6,800 0 £6,800 £2,301 Income and endowments Grand totals £100,275 £120,523 £220,799 £364,592	£11,187 0 £11,187 £10,424 £28,046 0 £28,046 £22,879 £18,083 0 £18,083 £17,648 £1,540 0 £1,540 £1,002 £117 0 £117 £193 £4,993 0 £4,993 £7,224 £2,609 £5,584 £8,193 £16,864 0 £6,537 £6,537 £167,000 0 £6,000 £6,000 0 £1,956 0 £1,956 £2,600
	£68,530 £18,120 £86,650 £245,834 £20,593 0 £20,593 £12,814 £4,118 0 £4,118 £5,405 £235 0 £235 £48

EXPENDITURE ON:
Expenditure on charitable activities
1905 - Working expenses of the vicar	£2,764	0	£2,764	£5,451
1910 - Vicarage maintenance	£4,372	0	£4,372	£4,148
2001 - Organist salary	£4,163	0	£4,163	£2,475
2010 - Organ maintenance	£1,496	0	£1,496	£1,615
2020 - Church Music	£567	£800	£1,367	£1,124
2030 - Sanctuary	£1,378	£1,146	£2,524	£1,615
2050 - Assistant Clergy	£1,776	0	£1,776	£3,093
2300 - Church maintenance	£3,885	£18,537	£22,422	£116,796
2305 - Insurance	£8,703	0	£8,703	£7,773
2310 - Electricity	£2,966	0	£2,966	£2,134
2312 - Gas	£6,623	0	£6,623	£6,899
2315 - Parish offer	£34,650	0	£34,650	£33,000
2316 - Donations and Subscriptions	£261	£6,789	£7,051	£7,377
2320 - Hall expenses	£6,431	0	£6,431	£5,547
2330 - Stationery	£2,398	0	£2,398	£2,806
2340 - Photocopier expenses	£1,308	0	£1,308	£1,053
2345 - Children and Youth	£410	0	£410	£37
2350 - Mission and Social	£46	0	£46	£136
2355 - Pastoral and Social	£153	0	£153	£180
2365 - Sundry outgoings	£3,152	£592	£3,744	£1,570
2501 - Magazine expenses	0	0	0	0
2601 - Governance costs examination/audit fee	£580	0	£580	£360
Expenditure on charitable activities Totals	£88,082	£27,864	£115,947	£205,190
Other expenditure
2551 - Pre School Salaries	0	£82,758	£82,758	£76,565
2552 - Pre School HMRC	0	£445	£445	0
2553 - Pre School Pension	0	£4,736	£4,736	£3,640
2554 - Pre School Other Expenses	0	£12,197	£12,197	£11,980
Other expenditure Totals	0	£100,136	£100,136	£92,185
Expenditure Grand totals	£88,082	£128,000	£216,083	£297,374

CHRIST CHURCH MILTON NEXT GRAVESEND PAROCHIAL CHURCH COUNCIL

SUB COMMITTEE ACCOUNTS Year ended 31 December 2024

. '200' CLUB INCOME Members' subscriptions Interest EXPENDITURE P.C.C. Prize money Surplus of expenditure over income BALANCES Balance b/f (Deficit)/surplus for the year Cash in hand Nat West Bank - Current account Business reserve account Debtors Creditors - Deferred income	2024 2,267 1 2,268 850 1,350 2,200 68 (136) 68 (68) 0 154 5 0 (227) (68)	2023 2,402 -
		2,402
		1,100 1,333
		2,433
		(31)
		(105) (31)
		(136)
		0 276 5 0 (417)
		(136)

CHRIST CHURCH MILTON - next GRAVESEND PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2024

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP 2015. The financial statements have been prepared under the historical cost convention.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

Incoming Resources

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving under covenant is recognised only when received.

Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised. Other ordinary income

Rental income from the letting of church premises is recognised when the rental is due.

Income from investments

Interest receivable is accounted for when due, and tax recoverable is recognised in the same accounting year.

Resources used

Grants

Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the Church

The diocesan quota or parish share is accounted for as paid.

Fixed assets

Consecrated land and buildings and moveable church furnishings

Consecrated and beneficed property is excluded from the accounts by s.96 (2) of the Charities Act 1993. No value is placed on moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. Similarly, no value is placed on the church hall as the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectible.