## **The Churches of Kemsing and Woodlands**
## **Annual Report &**
## **Financial Statements 2020**
_Registered Charity 1131431_
## **Incumbent**
Rev James Oakley
Sunnybank Cottage, West End, Kemsing, Sevenoaks TN15 6PX 01732 762556 vicar@kemsing.org
## **������������**
������������������������������������������������� 01732 761351 administrator@kemsingandwoodlands.org
## **Independent Examiner**
Richard Goss
## **Bankers**
Charities Aid Foundation Bank Ltd. 25 Kings Hill Avenue, Kings Hill, West Malling ME19 4TA
## **Insurers**
Ecclesiastical Insurance Group PLC Beaufort House, Brunswick Road, Gloucester GL1 1JZ
## **Quinquennial Inspector of Fabric**
John Bailey, Thomas Ford & Partners 177 Kirkdale, Sydenham, London SE26 4QH
## **Solicitor**
Owen Carew-Jones, Diocesan Registrar The Old Deanery, Dean's Court, London EC4V 5AA
**Church Website** : www.kemsingandwoodlands.org **Facebook** : www.facebook.com/kemsingChurch **Twitter** : twitter.com/kemsingChurch
2
## **From the Vicar**
This is that last year I’ll write the foreword to this annual report, as I announced early in 2021 that I �������������������������������������������������� 2021. I will move to be the Associate Minister at Trinity Church Scarborough, which is part of the Anglican Mission in England (AMiE).
I’d like to point us to Proverbs 3:5-6: “Trust in the Lord
with all your heart and lean not on your own understanding; in all your ways submit to him, and he will make your paths straight.”
As God’s church, we are to trust that God’s ways are right and best. We don’t court popularity or success; instead, we seek to be faithful to God according to what he’s revealed in his word, and so to hold the good news out to the world and to love and serve one another within God’s family.
As we do this, numerical growth and success are not guaranteed. Both Isaiah and the Lord Jesus were faithful yet experienced much rejection in their earthly lifetimes. Yet, at the same time, God is sovereign and Jesus is alive. Our religion is not a human construction but a response to the Living God. Therefore God is able to move mountains to bless and honour his faithful people.
It is therefore with sadness that I will not be here to see the fruit of much for which we’ve laboured together these past 12 years. Yet I am convinced that, provided our two churches here live for the honour of the Jesus who loved himself and gave himself for us, he will honour and bless us.
��������������������������������������������������������������������—both amongst young and old. Here also will be found deep spiritual growth, in maturity and in service of others. This also is the path to complete the church hall whose beginnings are so wonderful, and to outgrow it rapidly.
And now, I commit you to God and to the word of his grace, which can build you up and give you an inheritance among all those who are ������������������������������������������������������
To God be all the glory!
3
## **Churchwardens’ Report**
��������������������������������������������������������������������� come through as a result of all our church family working together and following both Government and Church of England guidelines.
Sadly we have had a limited number of Services in church due to Covid-19 restrictions but have been able to maintain worship by using new technology. We look forward to worshipping together once again in our beautiful Church without Covid-19 restrictions sometime in 2021.
_Ray Parton and Trevor Mallinson_
## **Church Attendance and Statistics 2020**
## **Electoral Roll**
At 31st Dec 2020, 130 parishioners were registered on the Electoral Roll, of whom 13 were not resident in the parish.
## **Attendance and Services**
Usual Sunday attendance: 47 adults 19 children Usual online attendance during lockdown: 45 households Easter attendance: — Christmas attendance: 134 Baptisms: 0 Thanksgiving for Gift of Child 0 Weddings: 1 Funerals: 13 in church (others at crematoria)
## **Membership of the PCC 2019/20**
The 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. Members of the PCC are either ex-���������������������������������������������������������� accordance with the church representation rules, or co-opted.
4
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults).
As charity trustees, the members of the PCC had due regard to the Charity Commission’��������������������������������������������� powers or duties to which the guidance is relevant.
## **Ex-��������������**
Incumbent Rev. James Oakley Churchwardens Ray Parton, Trevor Mallinson Diocesan Synod Reps John Quenby, Jill Berry Deanery Synod Reps Jill Berry, Ruth Chatwin, Mary Quenby _(Reader with PTO)_
## **Elected Members**
Until APCM 2021 Rebecca Larkman, Ruth Mason _(Lay Minister with PTO)_ Michael Richards, Jean Walker
Until APCM 2022 Helen Davies, Chris Freeman, Deborah Goodhead, David Round
Until APCM 2023 Rosemary Banister, Peter Chadwick, Paul Mayo, Philip Walker _(Reader with PTO)_
## **Other Appointments**
Director of Music Gillian Broome PCC Treasurer Philip Walker PCC Secretary Rosemary Banister ��������������� Peter Chadwick ��������������������� Nina Holley (until October), then vacant Lead Recruiter Anita Connelly �������������������������� Rebecca Larkman Youth Worker Deb Goodhead Children & Youth Co-ordinator Ruth Mason
5
## **Welcome Team (Sidesmen)**
The following were appointed at the APCM in October 2020
Rosemary Banister Sheila Creek Gitta Edenborough Deb Goodhead Ros McLarney Mike Richards Anne Shelley Philip Walker
Katie Barnes Pam Burridge Margaret Cuttill Stephen Davies Chris Freeman Sue Gillett Richard Goss Josie Holden Robert Pierson Ann Richards Margaret Robarts Mary Round Geoffrey Taunton Jean Walker Brigit Wolfe Tony Zerpa-Falcon
## **Review of the Year: Activities of the PCC and Church Family**
The church year started as normal in 2020, but the Covid-19 coronavirus spread into a pandemic with sudden speed. We went from not being allowed to share the peace or a common Communion cup on 11th March to being told all church services must cease on 17th March.
Accordingly, for most of 2020, all of our activities either ceased or took place in a much reduced way. For this reason, instead of reviewing the activities of the PCC and the church family separately, these are reviewed together, under a number of headings. The whole annual report is much briefer than usual this year.
## **PCC and Annual Meeting**
The rules that govern PCCs do not allow them to meet online. This means the last meeting of the PCC actually took place in March 2020. However the PCC continued to discuss all matters relating to the good running of our churches via a series of informal meetings on Zoom.
6
The rules do allow for votes and resolutions to be taken by correspondence, including by email. The PCC therefore took a number of formal decisions by email over the last 9 months of the year.
Permission was given for Annual Meetings (Election of Churchwardens and Parochial Church Meetings) to take place online, and the deadline for holding them was extended, so our Annual Meetings took place on Zoom on Thursday 15th October.
## **Worship**
Initially, when lockdown began in March, clergy were not even allowed into church buildings for private prayer or to record or stream services. James streamed a service each week from his home. From mid-May, he was allowed to record the service in church, and we were able to resume
meeting in mid-July. We were able to seat 29 people under distancing guidelines, so a free booking system was used. Services in church continued to be streamed for those who were advised or preferred to stay at home.
From September, a small choir of six was allowed to sing. Gillian organised a rota of longstanding
choir members and others, which was much appreciated. Shortly before Christmas, restrictions tightened again, but we were still able to hold a joyful open-air carol service at Oak Hall’s garden stage at which we could all sing carols. Our Christmas programme was much reduced, with two crib services and two Christmas morning Communion services.
Services at Woodlands began the year as an all-age service once a month; on the remaining weeks, members from Woodlands joined in services at Kemsing. When services were restarted in Kemsing, the decision was taken that Woodlands’ building was too small to use safely.
Some of our midweek Bible study groups have continued to meet over Zoom. Daily evening prayer continues to be said at 5pm in people’s homes.
7
## **Kemsing Church Hall**
During the year, the outside of the �����������������������������������raising video showing drone footage can be seen at kmwd.org/hall-video.
Grants, donations and monthly pledges continued to come in, as seen in our ��������������������������������� approved a low-interest loan facility of
£45,000 to allow us to progress a second phase of the building; repayments of principal and interest would be covered by the monthly pledges.
Financial summary of the hall construction to date:
Hall cost to 31/12/2020: £566,728 (“Tangible Fixed Assets” on the Balance Sheet, page 14) Less: Still due to contractor: £29,100 (Part of short-term creditor) Less: Due on loan / retention: £22,143 (Creditor due after one year) Amount paid out to 31/12/2020: £515,485 Hall Fund (donations, legacies, fund raising, insurance recovered, etc.) £515,515 (Hall Restricted Fund) Held as cash £30
## **Other Building Matters**
Minimal maintenance was done to Kemsing church building during the year, which remains in a very good state of repair. Routine servicing continued to be done to the heating system and ������������������������������������������������ West Door was restored, courtesy of the Friends, which proved a great help when safely resuming services required separate doors to enter and exit the building.
Woodlands building still needs the north slope of
8
the nave roof retiling; the cost was estimated in 2015 to be approximately £70,000 including VAT.
Woodlands church hall remains in an excellent state of repair.
After the unsuccessful planning appeal during 2019, the Diocese still needs ������������������������������������������������
## **Pastoral Care and Looking Out**
Our pastoral team continues to support the sick, lonely and bereaved. They again organised our annual memorial service for the bereaved in early March. While unable to visit people at home ministry continued with many being telephoned each week.
Open Door, both lunch clubs and Woodland Café have had to pause their activities. Helping Hand has not been able to give people lifts to appointments.
We took part in Operation Christmas Child again, using The Bell and Dynes Road Cleaners as drop-off points, sending 128 boxes.
We continue to support Dick and Caroline Seed, resourcing theological education across Africa from their base in Cape Town, with prayer, and through ���������������������������������������������������������������������� �������������������������������������������-giving. Dick and Caroline have had to adapt their lecturer training to deliver it online.
Traidcraft continued during lockdown as people placed one-off and regular orders.
Our support
of the Loaves and Foodbank has grown during the year, with many from the wider community joining us. Contributions are now left each month at a home in the community rather than at the church.
9
We remain a member church of, and James continues to serve on the board of directors for, SCET (Sevenoaks Churches Education Trust) — which provides the Christian _bona ����_ for Trinity School.
The editorial team for The Well produced one printed edition, and then three editions that were made available online.
## **Children and Young People**
We continue to be served well by a team of
�������������������������������������������������������������������������� young people’s programmes.
During lockdown, all face-to-face children’s and youth work had to stop. Wednesday Club continued remotely using a WhatsApp group for parents; T7 continued on Zoom. Creche during Sunday services, and Mothers and Others, have not been possible since March.
From September, we were allowed to resume physical sessions with a maximum of 15 children. Sunday Special initially met under gazebos at the western end of the churchyard, before moving into the Pavilion. T7 and Wednesday Club met under canvas at Otford Manor, before moving into St Edith Hall. In November, these physical sessions had to stop once again.
Several young people were booked onto Woolhampton 2 and Sparkford 2 venture holidays; instead, the leaders produced a series of videos that our group watched on Zoom with Deb, along with supporting activities.
## **Organisation and Wider Links**
The parish of Kemsing and Woodlands is part of Shoreham Deanery in the Diocese of Rochester.
10
## **Treasurer’s Report**
- �� As in previous years, the loss of the church hall has resulted in a ��������������������������������������������������������������� being close to £4,000.
- �� The effect of the lockdowns has put a great strain on the church’s ���������������������������������������������������������������� caused by the pandemic. We are in need of a considerable increase in general income: the pledges for the hall are good and we can still do limited work from that restricted fund.
- �� However, we paid the full Parish Share.
- �� My thanks to Peter Chadwick for all he has done in recovering Gift Aid money from the Inland Revenue. The annual accounts testify to the large sum so obtained. Also, thanks goes to Michael Martin for preparing the accounts for the independent examiner and to Richard Goss for acting in that capacity.
- �� We are again grateful for the efforts of the Friends of St. Mary’s in raising money for the fabric of the church.
_Dr Philip Walker, honorary treasurer_
## **Accounting Policies**
�������������������������������������������������������������������� ������������������������������������������������������������������������ in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions together with FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).
## **Assets**
������������������������������������������������������������������ �����������������������“charity” by section 10(2) (a) and (c) of the Charities ���������������������������������������������������������������������
The Church Hall is not consecrated property. No depreciation is provided
11
on the Hall as the currently estimated residual value is not less than its carrying value and the remaining useful life currently exceeds 50 years, so that any depreciation charges would be immaterial. If the carrying value of the Hall looks greater than its current value on this basis, an impairment review will be carried out and any resultant loss included in expenditure for the year.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory, which can be inspected. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
Investments (Income shares held by the Churches Board of Finance) are valued at market value at the year end.
## **Funds**
_Unrestricted funds_ : These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, ������������������������������������������������������������������������ or for spending on a future project and which are therefore not included in its “free reserves” as disclosed in the PCC’s report.
_Restricted funds_ : These are income funds that must be spent on restricted ������������������������������������������������������������������������� �������������������������������������������������������������������������� at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis. Details of the funds held are shown in the notes to the accounts.
_Endowment funds_ : are resources received by the PCC, the capital of which must be maintained; only income arising from investment of the endowment may be used either as restricted or unrestricted depending upon the purpose for which the endowment was established.
_Designated funds_ : These are a portion of the unrestricted funds of the PCC that have been set aside for a particular purpose by the PCC.
12
## **Incoming resources**
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the income resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All income resources are accounted for gross.
## **Expenditure and Liabilities**
Liabilities are recognised as soon as there is a legal or constructive ������������������������������������������������������������������ donations are accounted for when paid over, or when awarded, if that award creates a binding obligation to the PCC. The Diocesan combined parish share and stipend is accounted for when due. Amounts received ���������������������������������������������������������������������� expenditure is generally recognised when it is incurred and is accounted for gross.
## **Reserve Policy**
������������������������������������������������������������������������������� three months, the necessary bills to ensure the church can continue to meet its legal obligations. In principle, this will be to pay:-
The incumbent, the organist, administrator and cleaners, the utility bills and insurance on the churches and hall, the council tax on the vicarage and vicarage services, the vicar’s expenses and administration and upkeep of the churchyards.
Due to the pandemic, this criterion was not met at every point in 2020 from unrestricted funds and reserves. ������������������������������������� £20,000.
13
## **Balance Sheet as at 31st December 2020**
|**Note**
**FIXED ASSET**
Tangible Fixed Assets
5
Investments
6
**CURRENT ASSETS**
Debtors
7
Cash at bank and in hand
8
**LESS LIABILITIES:**
9
**TOTAL NET ASSETS LESS CURRENT**
**LIABILITIES**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
9
**TOTAL NET ASSETS**
10
**PARISH FUNDS**
11
Unrestricted
Designated
Restricted
Endowment
**TOTAL FUNDS**|**2020**
**£**
**2019**
**£**
566,728
351,806
54,230
50,741|
|---|---|
||**620,958**
**402,547**|
||5,515
10,569
80,207
264,675|
||85,722
275,243|
||30,239
70,218|
||55,482
205,025|
||676,440
607,571
22,143
—
**654,298**
**607,571**
24,371
118,295
19,098
18,428
561,596
424,463
49,232
46,386|
||**654,298**
**607,571**|
_�����������������������������������_
14
Approved by the Parochial Church Council on and signed on its behalf by: Rev J Oakley (Priest in Charge) P E Walker (Honorary Treasurer)
## **Statement of Financial Activities for the Year Ended 31st December 2020**
||Note
**Unre-**
**stricted**
**Funds**
**Desig-**
**nated**
**Funds**
**Restric-**
**ted**
**Funds**
**Endow-**
**ments**
**Total Funds**
**2020 (£) 2019 (£)**|
|---|---|
|**INCOME & ENDOWMENTS**
Voluntary income
2(a)
50,098
—
—
—
50,098
59,465
Other voluntary incom-
ing resources
2(b)
4,368
— 15,600
—
19,968
105,854
Activities for generating
funds
2(c)
11,710
— 80,072
—
91,782
94,561
Income from
investment
2(d)
533
27
11
1,153
1,725
2,462
**TOTAL INCOME**
**66,709**
**27 95,683**
**1,153 163,572 262,342**
**RESOURCES EXPENDED**
Missionary and charitable
giving
3(a)
—
—
860
—
860
2,658
Activities directly related
to the work of the church 3(b)
89,196
—
16,377
1,153
106,726
110,984
Fund raising costs
3(c)
—
—
12
—
12
457
Church management
and administration
3(d)
12,736
—
—
—
12,736
14,710
**TOTAL EXPENDITURE**
**101,933**
**— 17,250**
**1,153 120,335 128,808**|
2(a)
50,098
—
—
—
50,098
59,465
2(b)
4,368
— 15,600
—
19,968
105,854
2(c)
11,710
— 80,072
—
91,782
94,561
2(d)
533
27
11
1,153
1,725
2,462|
||**66,709**
**27 95,683**
**1,153 163,572 262,342**|
||**101,933**
**— 17,250**
**1,153 120,335 128,808**|
_(Statement of Financial Activities for the Year Ended 31st December 2020_
_continues on page 16)_
_15_
## **Statement of Financial Activities**
## **for the Year Ended 31st December 2020 (continued)**
|||**Unre-**|**Desig-**|**Restric-**||**Total**|**Funds**|
|---|---|---|---|---|---|---|---|
|||**stricted**|**nated**|
**ted**|**Endow-**|||
||Note|
**Funds**|**Funds**|
**Funds**|
**ments**|
**2020 (£)**|**2019 (£)**|
|**NET INCOME**||||||||
|**(EXPENDITURE)**||||||||
|**BEFORE INVESTMENT**||||||||
|**GAINS (LOSSES)**||(35,224)|27|78,434|—|
43,237|133,533|
|Net Gains (Losses) on||||||||
|Investment||—|643|
—|2,846|
3,489|7,996|
|Transfer Between Funds|*|(58,700)|—|58,700|—|
—|—|
|**NET MOVEMENT IN FUNDS**||**(93,924)**|**671**|**137,134**|**2,846**|
**46,726**|**141,529**|
|Balances brought for-||||||||
|ward at 1st Jan 2020|11|118,295|18,428|424,463|46,386|
607,571|466,043|
|**BALANCES CARRIED FWD**||||||||
|**AT 31ST DEC 2020**||**24,371**|**19,098**|**561,596**|**49,232**|**654,298**|**607,571**|
* £58,700 of Unrestricted Funds have been transferred to the Hall Restricted Fund in line with expenditure on the hall in 2020.
£10,298 of Walk Restricted Funds have also been transferred to Hall Restricted Fund (see note 11).
_16_
## **Notes to the Financial Statements**
## **for the Year Ended 31st December 2020**
## **2 INCOMING RESOURCES**
|2(a) Voluntary income
Planned giving
Gift aid donations and
other planned giving
Income tax recoverable
Collections (open plate) at
all services
2(b) Other voluntary income
Kemsing Old School Trust
Donations, appeals, etc.
Fund-raising
Legacies
Miscellaneous income
2(c) Activities for generating
income
Magazine “The Well”
Church Hall donations
Fees
2(d) Income from investments
Dividends and interest
**TOTAL INCOME**
Café Trading|**Unrestrict-**
**ed**
**Funds**
**Restricted**
**Funds**
**Endow-**
**ments**
**Total Funds**
**2020 (£) 2019 (£)**
40,578
40,578
45,593
8,803
8803
10,246
717
717
3,626
**Design**
**ated**
**Funds**|
|---|---|
||**50,098**
**—**
**—**
**50,098**
**59,465**
**—**|
||13,250
13,250
3,000
860
860
2,658
13
1,312
1,325
6,302
100
100
4,256
54
4,310
92,562
123
123
1,332|
||**4,368**
**15,600**
**—**
**19,968 105,854**
**—**|
||3,588
3,588
3,375
80.072
80,072
82,310
8,122
8,122
8,876|
||**11,710**
**80,072**
**—**
**91,782**
**94,561**
**—**|
||**533**
**11**
**1,153**
**1,725**
**2,462**
**27**|
||**66,709**
**95,683**
**1,153**
**163,572 262,342**
**27**|
Please note that the full pounds & pence amounts are not shown in these statements but are rounded to the nearest pound and some totals may appear to not exactly add-up for this reason.
_17_
## **3 EXPENDITURE**
|**3 EXPENDITURE**||||||
|---|---|---|---|---|---|
|||||**Total**|**Funds**|
||**Unrestricted**|**Restricted**|**Endow-**|||
||**Funds**|**Funds**|**ments**|**2020 (£)**|**2019 (£)**|
|3(a) Missionary and charitable giving||||||
|Home missions and other||||||
|Church Societies||860||860|2,658|
||**—**|**860**|
**—**|
**860**|**2,658**|
|3(b) Activities directly relating to the work of the church||||||
|Ministry||||||
|Stipend augmentation|36,000|||36,000|36,000|
|Clergy expenses|1,013|||1,013|1,534|
|Vicarage expenses|4,210|||4,210|3,600|
|Other clergy costs|423|||423|1,835|
|Parish share|13,568|||13,568|14,400|
|Junior church|47|3,053||3,100|3,438|
|Church running expenses|8,491|||8,491|8,860|
|Church maintenance|9,531|3,073||12,605|8,640|
|Choir and organ|410|||410|728|
|Parish magazine|2,255|||2,255|4,935|
|Upkeep of churchyard|1,724|54|
1,153|
2,931|3,933|
|Church hall running costs|1,796|||1,796|1,598|
|Salaries and fees for services|9,729|10,197||19,926|21,484|
||**89,196**|**16,377**|
**1,153**|**106,726**|**110,984**|
|3(c) Fund-raising and activities||||||
|Costs of events and activities|||||166|
|Café Trading||12||12|291|
|||**12**||**12**|**457**|
|3(d) Church management and administration||||||
|Administration|6,196|||6,196|7,914|
|Depreciation||||||
|Salaries|6,540|||6,540|6,796|
||**12,736**|||**12,736**|**14,710**|
|**TOTAL RESOURCES EXPENDED**|
**101,933**|**17,250**|
**1,153**|**120,335**|**128,808**|
_18_
**Notes to the Financial Statements**
## **for the Year Ended 31st December 2020**
## **4(a) STAFF COSTS**
|**4(a) STAFF COSTS**|||
|---|---|---|
||**2020**|**2019**|
|Salaries and wages|16,737|17,659|
During the year the PCC employed an Administrator and a Youth Worker.
In addition, fees for the services of a Director of Music, various visiting organists and two cleaners were paid for but these persons are not employees of the PCC.
## **4(b) PAYMENTS TO PCC MEMBERS**
Other than to the Incumbent and Youth Worker, no payments or expenses were paid to any PCC member, persons closely connected to them or related parties. The Youth Worker is a member of the PCC but only gets expenses paid in the role of Youth Worker.
## **5 TANGIBLE FIXED ASSETS**
## **2020 (£) 2019 (£)**
## (a) Buildings
The construction of the new hall commenced in July 2019 and by end 2020 the roof was on and the building water tight. Approximately 96% of Phase 1 is completed. To complete construction, a further £275,000 is required (see note 12). Fitting out and internal furniture and equipment will also be required.. 566,728 351,806 ������������������� There is no net book value at 31st December 2020 — — 566,728 351,806
## **6 INVESTMENT ASSETS**
The legacies received for the maintenance of certain graves in the churchyard have been invested in the Church of England Investment Fund and have been taken into the accounts at market value. The Woodlands designated "contingency fund" is similarly invested (see note 11).
## **7 DEBTORS**
Income Tax recoverable Other debtors
|**2020 (£)**|**2019 (£)**|
|---|---|
|3,641|
7,335|
|1,874|
3,234|
|5,515|
10,569|
_19_
## **Notes to the Financial Statements**
## **for the Year Ended 31st December 2020**
## **8 CASH AT BANK AND IN HAND**
|**8 CASH AT BANK AND IN HAND**||
|---|---|
|Cash
Bank *
Term Deposits *|**2020 (£) 2019 (£)**
—
—
80,207
229,791
—
34,884|
||80,207 264,675|
* Note: £5,000 of bank and term deposits is related to Endowment Funds, £46,081 to Restricted Funds and £9,101 to Designated Funds (see note 10). A further £30,329 is due to creditors.
## **9 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accruals and deferred income
(including amounts due to building contractor and retentions)
**AMOUNTS FALLING DUE AFTER ONE YEAR**
(including amounts due to building contractor for retentions and
loans)|**2020 (£) 2019 (£)**
30,239
70,218|
|---|---|
||22,143
—|
|||
## **10 ANALYSIS OF NET ASSETS BY FUND**
|**FUND**||
|---|---|
|Investment
Creditor due
after 1 year
Net assets
Fixed assets
Debtors
Cash / Bank
Current
creditor|**Unrestrict-**
**ed Funds**
**Designat-**
**ed Funds**
**Restricted**
**Funds**
**Endow-**
**ments**
**Total Funds**
**2020**
**2019**
£
£
£
£
£
£
9,998
44,232
54,230
50,741
(22,143)
**Restricted**
**Hall Fund**
(22,143)
566,728
566,728
351,806
5,515
5,515
10,569
19,995
9,101
46,081
30
5,000
80,207
264,675
(1,139)
(29,100)
(30,239)
(70,218)|
||**24,371**
**19,098**
**46,081**
**49,232**
**654,298**
**607,571**
515,515|
_20_
## **11 FUND DETAILS**
|**11 FUND DETAILS**|||
|---|---|---|
|The Restricted Fund is comprised of the following funds:|**2020 (£)**|**2019 (£)**|
|The Frank Johnson Memorial Fund - provides for the education of the|||
|junior choir in church music.|150|150|
|The Kemsing Church Development Fund - provides for building projects|||
|within the church.|27,762|27,762|
|Kemsing Walk Fund - raises funds for various projects (transferred to|||
|hall).|–|10,298|
|The Holiday Club Fund - is for the Children’s Summer Holiday Club.|199|199|
|The Friends of St Mary's Kemsing - �������������������������������|||
|and building development within the fabric of the church.|3,345|5,106|
|The Kemsing Hall Rebuilding & Equipping Fund - relates to funds raised|||
|�����������������������������������������������������������|515,515|366,445|
|Woodlands—Church and Hall Maintenance|14,292|14,170|
|Woodlands—Church Repair|333|333|
||**561,596**|**424,463**|
|The Designated Fund is comprised of the following funds:
Woodlands—Church Repair Fund
Woodlands—Contingency Fund|**2020 (£) 2019 (£)**
9,101
9,073
9,998
9,355|
|---|---|
||**19,098**
**18,428**|
The Endowment Fund consists of six small trusts and a deposit (£5000) established to provide an income for the maintenance of certain graves in the Kemsing graveyard.
## **12 CONTINGENT LIABILITY**
The PCC has entered into a contract for Phase 1 of the Hall and the balance to complete this Phase is £18,105 (after payment of the creditor plus retentions of £41,243). To complete construction of the hall will cost around a further £275,000 but this com���������������������������������������������������������������������������������� proceeds. Further architect fees will amount to around £11,000.
## **Independent Examiner’s Report to the PCC of St Mary the Virgin Kemsing**
This report on the Financial Statements of the PCC for the year ended 31st December 2020 which are set out on the preceding pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and s. 145 of the Charities Act 2011 ('the Act').
_(continued overleaf)_
_21_
## **Respective Responsibilities of the PCC and the Examiner**
As the Members of the PCC, you are responsible for the preparation of the �������������������������������������������������������������������� Regulation and s.145 of the Act does not apply. It is my responsibility to issue ����������������������������������������������������������������������������� Regulation.
## **Basis of this Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under s. 145(5)(b) of the Act and to be found in the Church Guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or
���������������������������������������������������������������������������� trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and,
consequently, I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- (a) to keep accounting records in accordance with s.130 of the Act, and
�������������������������������������������������������������������� records and comply with the requirements of the Act and the Regulations have not been met, or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
- R. Goss
21 The Landway, Kemsing, Sevenoaks, TN15 6TG
_22_