ALL SAINTS’ CHURCH, BRENCHLEY
ANNUAL REPORT
AND
FINANCIAL STATEMENTS
OF THE
PAROCHIAL CHURCH COUNCIL
For the year ended 31 December 2024
Incumbent:
The Revd Dr. Andrew Cameron (from 27.11.24)
Independent Examiner: Mrs Geraldine Hughes Diocese of Rochester St Nicholas Church Boley Hill Rochester Kent ME1 1SL
ALL SAINTS’ CHURCH, BRENCHLEY ANNUAL REPORT AND ACCOUNTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2024
Administrative information
All Saints’ Church is situated in The High Street, Brenchley. It is part of the Paddock Wood area Deanery and the Diocese of Rochester, within the Church of England. The correspondence address is The Vicarage, 8 Broad Oak, Brenchley, Kent TN12 7NN.
The Parochial Church Council (PCC) of All Saints’ is a charity registered with the Charity Commission (No: 1130911).
Structure, governance and management
The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956.
The method of appointment of PCC members is set out in the Church Representation Rules 2020. All Church attendees are encouraged to register on the Electoral Roll and are then eligible to stand for election to the PCC.
Objectives and Activities
The PCC of All Saints’ Brenchley has the responsibility of co-operating with the incumbent to promote in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has responsibilities for maintenance of the church building and churchyard. It is committed to enabling as many people as possible, in all age groups, to worship at All Saints’. It maintains an overview of worship to ensure provision of a range of church services to suit different tastes of worship, with an overall aim to adhere strictly to the message of the Gospel. All members of the congregation are encouraged to play a part in services and there is a rota for bible readers and leaders of intercessions.
The main activities of All Saints’ PCC are the provision of church services, baptisms, weddings, funerals, youth and children’s work, and the teaching of adults by way of regular home groups throughout the year. A report on the various activities undertaken at All Saints’ is attached, each group or committee dealing with specific aspects of parish life.
All PCC members are jointly responsible for deciding how their funds are to be spent and are made aware of the liabilities involved in their role. They are required to be DBS checked and to undertake regular Safeguarding training.
PCC Membership
Members of the PCC are either ex-officio, elected or co-opted at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules 2020. During the year, the following served as PCC members:
Incumbent: The Rev. Dr. Andrew Cameron (from 27.11.24) Wardens: Mr Robin Brooks Mrs Moira Tunstall
Representatives on the Deanery Synod:
Mr John Garthwaite Miss Cherie Sargent Miss Karen Maier
Elected members: Mrs Penelope Lowe (elected 2022) Mr Duncan Norman (elected 2022) Mr Nicholas Woodcock (re-elected 2022) Mrs Angela Boobbyer (re-elected 2023) Mrs Diana Brooks (re-elected 2023) Mrs Thelma Cunningham (re-elected 2023) Mrs Sarah Thorpe (re-elected 2023) Secretary Sir Robert Akenhead (re-elected 2023) Chairman Miss Karen Maier (re-elected 2023) Mr Samuel Smithson (re-elected 2023) Mr Peter Westley (elected 2023) Mr Stephen Edler (re-elected 2024) Mrs Julie Humphreys (co-opted 2024) Treasurer
PCC Committees
The PCC operates as a body, meeting whenever considered necessary, up to 10 times a year (usually excluding August and December) and also through certain committees which may or may not co-opt members of the congregation and others to fulfil their tasks.
Standing Committee
This is the only committee required by law. It consists of the Incumbent, Churchwardens, Treasurer and Secretary. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council.
Churchyard Group
This attends to all matters relating to the maintenance and preservation of the churchyard.
Other Committees
These attend to various other aspects of the life of the church on an ad hoc basis.
Achievements and Performance
Church attendance
At 31st December 2024 there were 180 parishioners on the church electoral roll, 60 of whom were not resident within the parish. Since the 2024 APCM, 2 names were added and 2 removed from the roll. In terms of attendance, although modern social developments and Covid have had their effect on Sunday attendance, along with seasonal variations, an average range of 60 -100 men, women and children attended our varied diet of services of worship at least once a month of whom a significant number attend more often, with up to 200 attending festival services. The services offered include a weekly 10am Family Service with two Communions a month and a 3[rd] Sunday service with occasional lay speakers and songs led by Leo Sharp as well as traditional hymns accompanied by organist Sheila Harris; a weekly 8am Communion BCP service, and on the 1[st ] Sunday, a more informal Café Church service shared with Matfield at Matfield Village Hall and an Evening Prayer Service led by Reader Peter Hungerford-Welch. On the 5[th] Sunday when it occurs, there is a joint service with the 3 other local parishes. During most of 2024, since the retirement of Rev. Campbell Padget in December 2023, All Saints’ was in interregnum. From the start of the year, services continued with the support of Rev. Dr. Andrew Cameron and visiting ministers, while some were lay led. Finally, on 27[th] November 2024, Rev Dr Andrew Cameron was licensed by Bishop Jonathan of Rochester and installed to serve as the ‘House for Duty’ Priest at All Saints’ Brenchley. His wife, Sue, also played an active part during our services and has started a Monday morning ‘Prayer Group’ as well as supporting the former ‘Baby & Toddler Group’ Service, now renamed ‘First Friends’, which met regularly during the year. Services continued to be ‘streamed’ during the year by a few very helpful individuals on a rota system, and recordings were viewed via the website by a wide range of people.
Review of the year
In addition to the short meeting to appoint officers following the APCM, the full PCC met inside the church 10 times during 2024, with an average attendance of 78%. Where Committees met between meetings, minutes of their deliberations were received by the full PCC and discussed where necessary. Copies of the Minutes of each PCC meeting may be found inside the church in a folder on the Black Tomb by the North door. At the APCM, members of the church family are encouraged to view these and to make their views known to the Vicar or the Churchwardens.
The regular life of the church continued throughout 2024 with increasing levels of volunteers picking up the gaps left by the absence of an incumbent. The church building remained in a very good state under the watchful eye of Peter Westley. Aspects of the work identified in the last Quinquennial Inspection (which revealed that the church building is in a very good state of repair for a building of its age) were completed. Maintaining an old building requires continual vigilance and ongoing work and maintenance. The churchyard continued to be well-kept under the active supervision of Richard Beale who organised both contractors and volunteers to help maintain such an attractive churchyard.
Open-air services were planned for the beginning and end of Summer, but did not go ahead outside due to the wet weather. Special services took place for Mothering Sunday, Harvest Festival, Remembrance Sunday, and at Christmas included a Christingle Service held on Christmas Eve.
By the end of 2024, Ruth Parnell had completed over 3 years as our Youth-worker and Chaplain to our church school. She worked enthusiastically, tirelessly and successfully in her role and is well-established and widely respected by both youngsters and parents. The ‘May Camp’ was especially popular.
The Churchwardens and PCC continued to explore a closer link with St. Luke, Matfield, in the hope that both churches could share a minister, which was the preferred option by the Bishop. However, following several rounds of talks between representatives of both PCCs, Matfield decided they wished to remain linked to Lamberhurst (and vice versa). Therefore, as a result of this decision, the PCC eventually opted to have its own part-time ’House for Duty’ priest, following lengthy discussions with the Diocese.
Until later in the year, we continued to maintain financial support for missionaries Father Kevin and Jen Cable (former members of our congregation) in Jaffa, Israel, from whom we received regular updates. Our Christmas collection was divided equally between the Paddock Wood Community food bank, the local charity ‘Porchlight’ for the homeless, and ‘Embrace’, an organisation which provides support for Christians in Gaza and Lebanon.
Many Church members continued to participate in extra-Church charitable activities and take on different roles within the Church, which are too many to mention individually but serve to maintain a welcoming church family. Refreshments are regularly served after services by helpers on a rota drawn up by Thelma Cunningham. The church website has recently been updated by Sam Smithson and we would encourage all to use it. The church email account ensures that Secretary Sarah Thorpe can maintain regular electronic communication with members of the church family. A Readings and Notice sheet continued to be provided by Thelma to keep everyone informed of church events.
Financial Review
2024 was a fairly stable year for the PCC. Income has decreased in general although expenditure has decreased in line, which is mostly due to decreased Vicarage costs and a significant decrease in the Parish Offer.
Income on the General Unrestricted Fund was £93,170 against expenditure of £82,354. From the resulting net gain, the PCC then makes decisions regarding the need to set aside Designated Funds for various projects or purposes at the PCC’s discretion. Set out below are the transfers to these Designated Funds at the end of 2024, leaving overall an increase of £7,816 on the General Fund. Closing balance: £10,842.
The Church Repair Fund – There were no significant costs in 2024, leaving a closing balance of £4,659.
The Vicarage Redecoration Fund – We have reduced this by £7,000 to leave a closing balance of £0.
The Web Services Fund – This was established in 2020 to fund the potential future costs of installing equipment to broadcast services audio-visually from the church over the internet. This Fund will be retained for now, to cover a potential upgrade to include a projector and other equipment. Closing balance: £4,000.
Mission Partners Fund – As Revd. Kevin and Jennifer Cable have now completed their time in Jaffa, there is a closing balance of £0.
Youthwork Fund – The Youth-worker position is vital to the local and church community, so to protect the employment for a meaningful time, we must keep a sufficient fund. We received a small donation of £20 towards this Fund in 2024. Closing balance: £21,070.
Then there are a number of Restricted Funds which, unlike the Designated Funds, can only be used according to the wishes of those donating funds.
Churchyard Fund - Through a number of successful fund-raising activities during the year, £3,083 was raised for this Fund, against expenditure of £10,514. Of the total expenditure, £4,284 was spent on tree work, with the remaining being the upkeep of the churchyard in line with previous years. Further tree work will be required in 2025.Closing balance: £3,539.
Friends Fund - This relates specifically to the maintenance of the Church and churchyard for the benefit of the village and surrounding area as a whole. £4,190 was raised during the year, with expenditure of £2,539. Closing balance: £2,955.
Mission Fund - £2,146 was collected and intended to pay out over the course of 2024 to various charitable causes, including the PCC’s selected Christmas Charities, and the Children’s Society.
Hardship Fund – During 2024 there were no donations required to support hardship within the community. Donations totalling £100 were received during the year. Closing balance: £100.
In total, our charitable giving for 2024 was £5,163 in total. This represents 6% of our total unrestricted income.
Finally, there are three Endowment Funds. The underlying capital investment saw investment gain of £1,677 during 2024. Closing balance: £74,964.
Looking ahead to 2025, regular giving has increased towards the end of 2024, whilst expenditure looks to also increase, with an increased Parish Offer, increased energy bills and other planned costs such as churchyard tree work and potential audio-visual work. A notable proportion of our income is still received from a relatively small and decreasing number of generous benefactors. One-off donations were also lower in 2024 compared to 2023. During 2024, we saw a small gain of £1,677 on the Endowment Funds but this cannot be guaranteed in 2025 and this has decreased by nearly £5,000 from 2023. We must also factor in the increase in energy costs and general increases in costs across all services. Gardening services have also increased for 2025 by around 20% due to a new contractor.
We should still focus our efforts on increasing regular giving donations wherever possible, along with fund-raising to cover any one-off costs.
Reserves Policy
It is the policy of the PCC to hold between two and six months’ expenditure in free resources. It is estimated that the Church’s average general expenditure is in the region of £10,000 per month. The current level of free reserves (£40,572 at 31.12.24) represents four months of average expenditure.
Report approved by the PCC on 16.04.2025 and signed on their behalf by PCC Chairman Sir Robert Akenhead
mi of1 ntsB Date 14th Aprll 2025 I report to the PCC on my examination of the accounts of the PCC for the year ended 31st December 2024. Responslbilitles and basls of report s members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charittes Act 2011 Cthe ACY) and the Church Accounting Regui3tions 2006, I report in rest of my examination of the PCC accounts carried out under tion 145 of the 2011 Art and in carrying out my examination I have followed all the appllcable DirtIOnS gNen by the Charity Commission under tion 145(5)(b) of the Act, aTKI also those found in Church guidano, 2017 editn. Independent examlnerfs statement I have completed my examinatlon. I confimi that no matters have come to my attention In cOnnt)n wrth the examination giving me cause to believe that in any material respect: accounting records We not kept reskkxt cl the charity as requirejj by seCtn 130 of the 2011 Att; or 2. the accounts do not COrd with those records 3. the accounts do not comply wtth the applKable requirements concernlng the form and content of accounts set out in the Charit5 (Accounts and Rep)rts) RegukitKJns 2C()8 other than any requirement that the accounts gtve a rue and fair, view which is not a matter consKler&l as part of an i*peent examination. I have no COnrn5 and have corrE across no other matters in connec with the examination to whh attention shoukl be drawn in this reFQrt in order to enable a proper understanding of the accounts to be reached. Yours faithfulty, Mrs Gerry Hughes Bsc (Hons) ACMA 30 Green Lane Paddock Woc TN12 6BF email: Gery@hugmail.co.uk
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| Income and endowments Voluntary income Activities for generating funds Investment income Church activities Other incoming resources 2a 2b 2c 2d 2e Notes Net income/(expenditure) before investment gains Net gains on investments Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward at 1 January 2024 Total funds carried forward at 31 December 2024 Expenditure Church activities Raising funds Other expenditure Total expenditure 3a 3b 3c |
Income and endowments Voluntary income Activities for generating funds Investment income Church activities Other incoming resources 2a 2b 2c 2d 2e Notes Net income/(expenditure) before investment gains Net gains on investments Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward at 1 January 2024 Total funds carried forward at 31 December 2024 Expenditure Church activities Raising funds Other expenditure Total expenditure 3a 3b 3c |
TOTAL TOTAL FUNDS FUNDS 2024 2023 £ £ |
|
|---|---|---|---|
Unrestricted Designated Restricted Endowment Funds Funds Funds Funds £ £ £ |
|||
| 2a 2b 2c 2d 2e |
88,332 20 9,519 97,871 122,888 208 208 646 661 1,307 1,128 3,982 3,982 2,618 |
||
| 93,169 681 9,519 103,369 126,634 |
|||
| 3a 3b 3c |
82,280 3,000 15,199 100,478 147,733 73 73 655 |
||
| 82,354 3,000 15,199 100,552 148,388 |
|||
| 10,815 (2,319) (5,680) 2,818 (21,754) 1,677 1,677 6,302 |
|||
| 10,815 (2,319) (5,680) 1,677 4,495 (15,452) |
|||
| (3,000) (7,000) 10,000 |
|||
| 7,815 (9,319) 4,320 1,677 4,495 (15,452) |
|||
| 3,026 39,048 2,274 73,286 117,634 133,087 10,841 29,729 6,594 74,964 122,127 117,634 |
1
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES FOR COMPARATIVE PURPOSES
| Income and endowments Voluntary income Activities for generating funds Investment income Church activities Other incoming resources 2a 2b 2c 2d 2e Notes Net income/(expenditure) before investment gains Net gains on investments Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward at 1 January 2023 Total funds carried forward at 31 December 2023 Expenditure Church activities Raising funds Other expenditure Total expenditure 3a 3b 3c |
Income and endowments Voluntary income Activities for generating funds Investment income Church activities Other incoming resources 2a 2b 2c 2d 2e Notes Net income/(expenditure) before investment gains Net gains on investments Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward at 1 January 2023 Total funds carried forward at 31 December 2023 Expenditure Church activities Raising funds Other expenditure Total expenditure 3a 3b 3c |
TOTAL FUNDS 2023 £ |
|
|---|---|---|---|
Unrestricted Designated Restricted Endowment Funds Funds Funds Funds £ £ £ |
|||
| 2a 2b 2c 2d 2e |
107,910 350 14,628 122,888 0 0 0 0 636 492 0 1,128 2,618 0 0 2,618 0 0 0 0 |
||
| 111,164 842 14,628 126,634 |
|||
| 3a 3b 3c |
123,952 4,390 19,392 147,733 655 655 0 0 |
||
| 124,607 4,390 19,392 0 148,388 |
|||
| (13,442) (3,548) (4,764) (21,754) 6,302 6,302 |
|||
| (13,442) (3,548) (4,764) 6,302 (15,452) |
|||
| 3,120 (6,225) 3,105 0 |
|||
| (10,322) (9,773) (1,659) 6,302 (15,452) |
|||
| 13,349 48,822 3,932 66,984 133,087 3,027 39,049 2,273 73,286 117,634 |
Page 1b
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
BALANCE SHEET AT 31 DECEMBER 2024
| BALANCE SHEET AT 31 DECEMBER 2024 | ||||||||
|---|---|---|---|---|---|---|---|---|
| Notes | 2024 | 2023 | ||||||
| £ | £ | |||||||
| Fixed assets | ||||||||
| Tangible fixed assets | 5 | 5 | - | - | ||||
| Investments | 6 | 6 | 74,964 | 74,964 | 73,286 | |||
| Total fixed assets | 74,964 | 74,964 | 73,286 | |||||
| Stock - Memorial kerbstones | 2,045 | 2,045 | 2,045 | |||||
| Debtors | 7 | 7 | 8,547 | 8,547 | 1,500 | |||
| Short term deposits | 14,181 | 14,181 | 12,131 | |||||
| Cash at bank and in hand | 27,783 | 783 | 36,855 | |||||
| 52,556 | 52,556 | 52,531 | ||||||
| Creditors: amounts falling due within one year | 8 | 8 | -5,393 | 393 | -8,183 | |||
| Net current assets | 47,163 | 47,163 | 44,348 | |||||
| Total assets less current liabilities | 122,127 | 122,127 | 117,634 | |||||
| Creditors: amounts falling due after one year | 8 | 8 | ||||||
| NET ASSETS | 122,127 | 117,634 | ||||||
| Funds | 9 | 9 | ||||||
| Endowment funds | 10 | 10 | 74,964 | 74,964 | 73,286 | |||
| Restricted funds | 10 | 10 | 6,594 | 6,594 | 2,274 | |||
| Designated Funds | 10 | 10 | 29,729 | 29,729 | 39,048 | |||
| Unrestricted funds | 10 | 10 | 10,841 | 10,841 | 3,026 | |||
| 122,127 | 122,127 | 117,634 | ||||||
| - | 0 |
Approved by the Parochial Church Council on ........................................................... and signed on its behalf
Chairman Treasurer
The accompanying notes form a part of these financial statements.
Page 2
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. Accounting policies
a Basis of preparation
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, except for the valuation of investment assets which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those which are informal gatherings of church members.
b Funds
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.
Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment
c Incoming resources
All incoming resources are accounted for gross.
Voluntary income
Collections are recognised when received. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies are recognised when receipt by the PCC is probable.
Income from investments
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
All other income
All other income is recognised when it is receivable.
Gains and losses on investments
Realised gains are recognised when the investments are sold. Unrealised gains and losses are accounted for on revaluation on 31 December.
Page 3
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
d Expenditure and Liabilities
Resources expended are accounted for on an accruals basis and are accounted for gross. Liabilities are recognised as soon as there is a legal obligation and settlement is probable and quantifiable.
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.
Church Activities
The diocesan parish offer is accounted for when paid. Any parish offer unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.
e Fixed Assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.
Movable church furnishing held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 1 January 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 1 January 2006 have been capitalised in the accounts and depreciated over their useful economic life (see below).
All expenditure on consecrated or beneficed buildings and individual items costing under £1000 are written off in the year they were incurred.
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
Fixtures and fittings 25% straight line Computer equipment 25% straight line
No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.
Investments
Investments are stated at market value at the balance sheet date.
f Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown a debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.
Page 4
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
| 2 Income from aVoluntary income Gift Aid - Bank Gift Aid - Envelopes Other planned giving Collections Church boxes One-off gift aid gifts Donations and appeals Charitable Giving Collections Gift Aid - tax recoverable Grants Legacies bActivities for generating funds Fundraising - General Fundraising - Churchyard cInvestment income Endowment Income Bank and building society interest dIncome from Church Activities Fees from weddings, funerals etc eOther incoming resources Furlough Grants Other incoming resources Total income |
Churchyard Restricted Other TOTAL Churchyard Restricted Other TOTAL Unrestricted Designated Restricted Mission Restricted FUNDSUnrestricted Designated Restricted Mission Restricted FUNDS Funds Funds Fund Fund Funds 2024 Funds Funds Fund Fund Funds 2023 £ £ £ £ £ £ £ £ £ £ £ £ 38,659 38,659 46,222 46,222 1,400 1,400 1,640 1,640 2,189 2,189 9,500 9,500 13,500 13,500 14,722 20 3,083 2,146 2,755 22,726 10,607 350 3,941 3,403 7,284 25,585 12,052 1,535 13,587 21,752 21,752 12,000 12,000 12,000 12,000 |
|---|---|
| 88,332 20 3,083 2,146 4,290 97,871 107,910 350 3,941 3,403 7,284 122,888 |
|
| 208 208 |
|
| 208 208 |
|
| 646 646 636 636 661 661 492 492 |
|
| 646 661 1,307 636 492 1,128 |
|
| 3,982 3,982 2,618 2,618 |
|
| 3,982 3,982 2,618 2,618 |
|
| 93,169 681 3,083 2,146 4,290 103,369 111,164 842 3,941 3,403 7,284 126,634 |
Page 5
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
| 3 Resources expended Restricted Restricted Other TOTAL Restricted Restricted Other TOTAL Unrestricted Designated Churchyard Mission Restricted FUNDSUnrestricted Designated Churchyard Mission Restricted FUNDS Funds Funds Fund Fund Funds 2024 Funds Funds Fund Fund Funds 2023 £ £ £ £ £ £ £ £ £ £ £ £ aChurch Activities Missionary and charitable giving: 20 3,000 2,146 5,166 20 3,000 3,403 5,664 12,087 Ministry costs: Diocesan Offer 22,800 22,800 57,316 57,316 Working expenses 1,054 1,054 7,477 7,477 Vicarage expenses 389 389 5,232 5,232 Youthworker Salary 22,852 22,852 21,394 21,394 Youthwork Expenses 597 597 1,710 1,710 Other ministry costs Church running expenses Utilities and cleaning 7,057 7,057 8,458 8,458 Insurance 5,267 5,267 5,071 5,071 Church maintenance General repairs 13,616 2,539 16,155 11,113 5,197 16,310 Organ maintenance 1,316 1,316 1,094 1,094 Church major repairs 1,390 1,390 Upkeep of services Music 1,318 1,318 1,293 1,293 Altar Supplies 278 278 Service Sheets 165 165 564 564 Other service costs 5,409 5,409 2,427 2,427 Upkeep of churchyard Mowing 3,924 3,924 4,036 4,036 Gardening/General Mtnce 2,306 2,306 1,092 1,092 Tree/Hedge Cutting 4,284 4,284 Kerbstones Path Education and Training 420 420 505 505 82,280 3,000 10,514 2,146 2,539 100,479 123,952 4,390 5,128 3,403 10,861 147,733 bRaising funds Stewardship costs Fundraising costs 73 73 655 655 73 73 655 655 cOther costs Total resources expended 82,354 3,000 10,514 2,146 2,539 100,553 124,607 4,390 5,128 3,403 10,861 148,388 |
3 Resources expended Restricted Restricted Other TOTAL Restricted Restricted Other TOTAL Unrestricted Designated Churchyard Mission Restricted FUNDSUnrestricted Designated Churchyard Mission Restricted FUNDS Funds Funds Fund Fund Funds 2024 Funds Funds Fund Fund Funds 2023 £ £ £ £ £ £ £ £ £ £ £ £ aChurch Activities Missionary and charitable giving: 20 3,000 2,146 5,166 20 3,000 3,403 5,664 12,087 Ministry costs: Diocesan Offer 22,800 22,800 57,316 57,316 Working expenses 1,054 1,054 7,477 7,477 Vicarage expenses 389 389 5,232 5,232 Youthworker Salary 22,852 22,852 21,394 21,394 Youthwork Expenses 597 597 1,710 1,710 Other ministry costs Church running expenses Utilities and cleaning 7,057 7,057 8,458 8,458 Insurance 5,267 5,267 5,071 5,071 Church maintenance General repairs 13,616 2,539 16,155 11,113 5,197 16,310 Organ maintenance 1,316 1,316 1,094 1,094 Church major repairs 1,390 1,390 Upkeep of services Music 1,318 1,318 1,293 1,293 Altar Supplies 278 278 Service Sheets 165 165 564 564 Other service costs 5,409 5,409 2,427 2,427 Upkeep of churchyard Mowing 3,924 3,924 4,036 4,036 Gardening/General Mtnce 2,306 2,306 1,092 1,092 Tree/Hedge Cutting 4,284 4,284 Kerbstones Path Education and Training 420 420 505 505 82,280 3,000 10,514 2,146 2,539 100,479 123,952 4,390 5,128 3,403 10,861 147,733 bRaising funds Stewardship costs Fundraising costs 73 73 655 655 73 73 655 655 cOther costs Total resources expended 82,354 3,000 10,514 2,146 2,539 100,553 124,607 4,390 5,128 3,403 10,861 148,388 |
3 Resources expended Restricted Restricted Other TOTAL Restricted Restricted Other TOTAL Unrestricted Designated Churchyard Mission Restricted FUNDSUnrestricted Designated Churchyard Mission Restricted FUNDS Funds Funds Fund Fund Funds 2024 Funds Funds Fund Fund Funds 2023 £ £ £ £ £ £ £ £ £ £ £ £ aChurch Activities Missionary and charitable giving: 20 3,000 2,146 5,166 20 3,000 3,403 5,664 12,087 Ministry costs: Diocesan Offer 22,800 22,800 57,316 57,316 Working expenses 1,054 1,054 7,477 7,477 Vicarage expenses 389 389 5,232 5,232 Youthworker Salary 22,852 22,852 21,394 21,394 Youthwork Expenses 597 597 1,710 1,710 Other ministry costs Church running expenses Utilities and cleaning 7,057 7,057 8,458 8,458 Insurance 5,267 5,267 5,071 5,071 Church maintenance General repairs 13,616 2,539 16,155 11,113 5,197 16,310 Organ maintenance 1,316 1,316 1,094 1,094 Church major repairs 1,390 1,390 Upkeep of services Music 1,318 1,318 1,293 1,293 Altar Supplies 278 278 Service Sheets 165 165 564 564 Other service costs 5,409 5,409 2,427 2,427 Upkeep of churchyard Mowing 3,924 3,924 4,036 4,036 Gardening/General Mtnce 2,306 2,306 1,092 1,092 Tree/Hedge Cutting 4,284 4,284 Kerbstones Path Education and Training 420 420 505 505 82,280 3,000 10,514 2,146 2,539 100,479 123,952 4,390 5,128 3,403 10,861 147,733 bRaising funds Stewardship costs Fundraising costs 73 73 655 655 73 73 655 655 cOther costs Total resources expended 82,354 3,000 10,514 2,146 2,539 100,553 124,607 4,390 5,128 3,403 10,861 148,388 |
|---|---|---|
| 82,280 3,000 10,514 2,146 2,539 100,479 123,952 4,390 5,128 3,403 10,861 147,733 |
||
| 73 73 655 655 |
||
| 73 73 655 655 |
||
| 82,354 3,000 10,514 2,146 2,539 100,553 124,607 4,390 5,128 3,403 10,861 148,388 |
Page 6
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
4 Staff costs
| 4 Staff costs | |
|---|---|
| aWages and salaries | 2024 2023 £ £ 24,627 23,169 |
| aWages and salaries |
The PCC employed a Youthworker and an organist and made PAYE deductions on their behalf. We also pay a cleaner weekly. * Youthworker salary uplifted from 2022 to remove income offset from Matfield PCC b** Payments to PCC members and related parties
No payments, apart from reimbursment of expenses, were made to any PCC member or related party.
The total amount of monies donated to the PCC by PCC members during 2024 was £30,060 inc Gift Aid reclaimed, (2023 was £36,867 (incl. Gift Aid reclaimed).
5 Tangible fixed assets
The PCC does not have any tangible fixed assets.
6 Investments
| Investments | Investments |
|---|---|
| Units Valuation (p) £ 3,242 22.61 73,286 3,242 23.12 At 1st January 2024 Disposals at carrying value Purchases at cost Net gains and revaluation At 31st December 2024 1,677 74,964 |
|
| At 1st January 2024 Disposals at carrying value Purchases at cost Net gains and revaluation At 31st December 2024 |
|
| 1,677 | |
74,964 |
The investment is held as units in a CBF Investment Fund.
Page 7
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
| 7 Debtors 8 Creditors: amounts falling due in one year Accruals for utilities and other costs Creditors: amounts falling due after more than one year Creditors 9 Analysis of Net assets by fund Unrestricted Designated Restricted Endowment Funds Funds Funds Funds £ £ £ £ Fixed assets for church use Investment assets 74,964 Current assets 16,233 29,729 6,594 Current liabilities -5,393 Long term liabilities 10,840 29,729 6,594 74,964 Income tax recoverable Prepayments and accrued income Other debtors |
7 Debtors 8 Creditors: amounts falling due in one year Accruals for utilities and other costs Creditors: amounts falling due after more than one year Creditors 9 Analysis of Net assets by fund Unrestricted Designated Restricted Endowment Funds Funds Funds Funds £ £ £ £ Fixed assets for church use Investment assets 74,964 Current assets 16,233 29,729 6,594 Current liabilities -5,393 Long term liabilities 10,840 29,729 6,594 74,964 Income tax recoverable Prepayments and accrued income Other debtors |
|
|---|---|---|
| 2024 2023 £ £ - - 8,548 1,500 - - |
||
| 8,548 1,500 |
||
| 2024 2023 £ £ 5,393 8,183 |
||
| 5,393 8,183 |
||
| 2024 2023 £ £ - - |
||
| - - |
||
| Total Funds Total Funds 2024 2023 £ £ 74,964 73,286 52,556 52,531 -5,393 -8,183 |
||
| 10,840 29,729 6,594 74,964 |
122,127 117,634 |
Page 8
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
10 Statement of funds
| Unrestricted Funds General Fund Designated Funds Church Repair Fund - PCC Church Repair Fund - Diocese Vicarage Redecoration Fund Web Services Fund Mission Partners Fund Youthwork Fund Restricted Funds Churchyard Fund Friends Mission Fund Hardship fund Endowment Funds Brotherwood Davidson-Hooker Levett Total funds |
done Transfers At Investment between At 1 Jan 2024 Income Expenditure Gains/(losses) funds 31 Dec 2024 £ £ £ £ £ £ 3,026 93,169 -82,354 -3,000 10,841 |
|---|---|
| 3,119 661 0 3,780 879 0 0 879 7,000 0 0 -7,000 0 4,000 0 0 4,000 3,000 0 -3,000 0 21,050 20 0 0 21,070 |
|
| 39,048 681 -3,000 -7,000 29,729 |
|
| 970 3,083 -10,514 10,000 3,539 1,304 4,190 -2,539 2,955 0 2,146 -2,146 0 0 100 0 100 |
|
| 2,274 9,519 -15,199 10,000 6,594 |
|
| 7,641 175 0 7,815 38,926 891 0 39,817 26,719 612 0 27,331 |
|
| 73,286 0 0 1,677 0 74,964 |
|
| 117,634 103,369 -100,553 1,677 0 122,127 |
The restricted funds comprise:
The Churchyard Fund can only be used on items specifically relating to the Churchyard.
The Friends Fund has been set up for donations specifically for Church Maintenance projects.
The Clock Fund is for monies donated towards the restortion of the Church clock. This project was carried out during 2021.
The Mission Fund is created for donations made to the PCC, which will be passed on the Charities as chosen by the PCC.
The Hardship Fund is used for monies donated for distribution to local causes at the discretion of the Vicar.
The endowment funds comprise:
Brotherwood (1941), 338 units in the CBF Investment Fund. Income can only be spent on the maintence of the Church and Churchyard.
Davidson-Hooker (1959), 1,722 units in the CBF Investment Fund. Income can only be spent on the maintence of the Church and Churchyard.
Levett (1970), 1,182 units in the CBF Investment Fund. Income can only be spent on the maintence of the Churchyard.
Page 9
PAROCHIAL CHURCH COUNCIL OF ALL SAINTS, BRENCHLEY
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024
11 Donations made to Charitable Organiations
| * Church Mission Society Christmas -Porchlight Christmas - CMJ Christmas - Community Storehouse Christmas - The Tanzania Borehole Project Children's Society Christmas-Embrace Poverty and Hope Appeal Readycall Royal British Legion Others Total |
* Church Mission Society Christmas -Porchlight Christmas - CMJ Christmas - Community Storehouse Christmas - The Tanzania Borehole Project Children's Society Christmas-Embrace Poverty and Hope Appeal Readycall Royal British Legion Others Total |
2024 2023 3,000 3,000 715 0 0 675 716 1,181 0 506 417 1,041 716 0 0 0 0 0 0 0 20 20 6,423 ~~5,583~~ |
|---|---|---|
| Total | ~~5,583~~ |
Page 10