## **The Churches of Kemsing and Woodlands** **Annual Report & Financial Statements 2024** _Registered Charity 1131431_ ## **Incumbent** The Venerable Mike Lodge Sunnybank Cottage, West End, Kemsing, Sevenoaks TN15 6PX ## **Parish Office** Office 5, 9 West End, Kemsing, Sevenoaks, TN15 6PX Tel: 01474 643075, email: administrator@kemsingandwoodlands.org ## **Independent Examiner** Alan Copleston, 29 The Landway, Kemsing TN15 6TG ## **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** Patti Russell, Diocesan Registrar Arbor, 255 Blackfriars Road, London SE1 9AX 2 ## **From the Vicar - Building on the past for the future…** The first two lines of Arthur C. Ainger’s hymn _‘God is working his purpose out, as year succeeds to year’,_ reflects the ongoing nature of the life of the church, until Jesus’ promised return. In my first annual report, in 2022, I suggested that ‘change is here to stay’. Three years on I can confidently echo these words in the ever-changing world in which we live and the ever-changing church that we are a part of. With thanks to all who are actively involved in the Parish, much took place during 2024. Significantly, in July, notification was received from the Planning Inspectorate, stating that _‘planning permission is granted for a new_ vicarage’. Discussions are ongoing with Diocesan Officers relating to the building of the new Vicarage, sale of land and a loan for the completion of the Church Hall. Although buildings are important, another vital aspect of our faith is that of mission and evangelism. My Person Specification, as Interim Priest, included, _‘is able to support us to discern a shared vision and to develop a growth plan that can inform our next parish profile.’._ A Parish Vision was established in 2023, expressed in terms of ‘Our relationship with God’, ‘Our relationship with each other’ and ‘Our relationship with the community’; to be… _Rooted in Jesus, Nurturing his Love, Growing his Church._ The formation of the Parish Vision was followed in 2024 by a Lent Stewardship programme, called _‘completely4giving’ - responding to God’s love’._ As announced last year, the Archdeacon of Tonbridge endorsed the appointment of a full time incumbent for the Parish. The PCC approved the Parish Profile in November, declaring, _‘We are looking for a person of deep faith, rooted in prayer and Bible teaching, who can effectively communicate the gospel of God’s love for everyone. He or she will lead the parish in worship, discipleship and mission.’_ In relation to this, ‘Connect’ Parish Prayers was established, seeking God’s guidance as important decisions are made. As you journey on in your life of faith, I pray that blessed by God love will prevail. That you may know the grace, peace and the unconditional love of God shown to us in His Son, Jesus Christ, to live out and share this grace, peace and love with all people, at all times and in all that you do and say… Building on the past for the future it is vital to respond to the great commission that Jesus set out; _[19] Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit,[20] and teaching them to obey everything I have commanded you. And surely I am with you always, to the very end of the age.”_ (Matthew 28) _— **The Venerable Mike Lodge Priest in Charge (until 31 January 2025)** 3 ## **Churchwardens’ Report** It’s encouraging to report our church attendances have maintained their current levels following the growth in numbers over the past few years, in no small part driven by our Priest in Charge, Mike Lodge’s endeavours to continue to engage with the wider village community. In fact, on a percentage basis, our parish church attendance is about double that of the Church of England in the country. It is particularly gratifying to note that our young people’s church is flourishing, led by a dedicated and most enthusiastic team. It should not be forgotten this is in spite of the absence of our own facilities which would naturally more fully support their activities. There is much to thank the Lord for the strong sense of community and togetherness within our church congregations, with folk constantly demonstrating their willingness to help and support one another. However, these positives have to be balanced against the still very much hand to mouth nature of our finances. Inflationary pressures affect us all, the church being no exception with increased energy and insurance costs and total running costs amounting to £18,000 pa. We have to remember that Woodlands Church, although regrettably seldom used, still incurs its own maintenance costs. At present the above precludes us from addressing maintenance and repair issues arising as a result of the Quinquennial inspections of our churches. None of the issues raised presents an urgent need for repair or safety hazard but we have a responsibility to maintain and care for these buildings as past generations have done. Use of our sister church at Woodlands has once again been limited to a small number of “Festival” services all of which were very well attended. Looking forward, it is difficult to see Woodlands being open for more regular worship given the lack of a “natural” congregation and difficulties in parking. However, on a positive note we were able to increase all be it slightly, our Parish Offer to the Diocese which was greatly appreciated. One area of concern which has been addressed is an inspection and upgrade of Kemsing Church’s electrical system to ensure compliance with current safety standards and insurance requirements, thanks to the generosity of the Friends of St Mary’s **.** As churchwardens we fully share the frustrations of so many in the parish with the apparent lack of tangible progress in the completion of the new church hall. Apart from becoming a focal point for both village and church communities, it would serve as a potential revenue raiser for the church, as well as saving costs in hiring other facilities for activities as well as bringing the church office back “in house”, so ending the need for rental payments for an office in the village. 4 However, as the construction projects of both the new hall and vicarage are financially inter linked, we continue to be in close contact with the Diocese of Rochester who remain positive in their support for the building of a new vicarage on the Church Field **.** The sale of this land to the Diocese will lead to the release of funds to aid completion of the construction of the church hall. We continue to cajole the Diocese in this respect but understand there are still a number of legal and logistical issues to be resolved relating to access to the site, which we must accept. On the brighter side, as a church community, we have once again had some very successful fundraising events during the year, led by our enthusiastic and resourceful Fundraising team. The Flower, Christmas Tree and Food festivals, to name but a few events, are now annual traditions, not only considerably enhancing our financial resources but just as importantly, bringing our church and village communities together. Finally, our grateful thanks to all the Church Community for the support and sound advice they have given throughout the year with all its challenges _._ ## _Peter Chadwick and Trevor Mallinson_ ## **Church Attendance and Statistics 2024** ## **Electoral Roll** At 31st Dec 2024, 125 parishioners were registered on the Electoral Roll, of whom 6 were not resident in the parish. ## **Attendance and Services** Usual Sunday Attendance 72 adults 11 children Easter Attendance 125 Christmas Attendance circa 660+ Baptisms 3 Thanksgiving for Gift of Child 2 Weddings 6 Funerals 17 in church 1 at crematorium ## **Membership of the PCC 2023/24** 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-officio, elected by the Annual Parochial Church Meeting in accordance with the church representation rules, or co-opted. 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 Church Commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant. 5 ## **Ex-Officio Members** Incumbent Churchwardens Diocesan Synod Reps Deanery Synod Reps Venerable Mike Lodge Peter Chadwick, Trevor Mallinson John Quenby (until June) Jill Berry Jill Berry, Mary Quenby ## **Elected Members** Until APCM 2025 Until APCM 2026 Until APCM 2027 Chris Freeman, Tamara Maretlane, David Round Rosemary Banister, Paul Mayo, Philip Walker Nina Holley, John Mason, Jean Walker ## **Other Appointments** Director of Music Gillian Oldridge PCC Treasurer Michael Martin PCC Secretary Rosemary Banister Gift Aid Officer Peter Chadwick Electoral Roll Officer Nina Holley Lead Recruiter Anita Connelly Parish Safeguarding Officer Tamara Maretlane Children and Families Worker Vacant Children & Youth Co-ordinator Ruth Mason Ruth Mason Licensed Lay Minister with PTO Mary Quenby Reader with PTO Philip Walker Reader with PTO ## **Welcome Team (Sidesmen)** The following were appointed during 2024: |Rosemary Banister|Michael Cursons|Gitta Edenborough| |---|---|---| |Chris Freeman|Ros McLarney|Robert Pierson| |David Round|Mary Round|Geoffrey Taunton| |Jean Walker|Philip Walker|Bridget Wolfe| |Michael daSilva|Alan Brightman|Martin Brightman| ## **Review of the Year** ## **Activities of the PCC and Church Family** ## **Safeguarding** This past year, we have continued to focus on the importance of prioritising safeguarding as a church. All PCC members, Sunday School leaders and those leading Open Door have now completed their Basic and Foundation Safeguarding training and PCC members are working their way through the Domestic Abuse training. 6 The PCC will ensure that the recruitment of a new priest-in-charge takes place according to safer recruitment procedures. Anita in the church office kindly continues to retain the role of DBS officer - ensuring all those in the church who require DBS checks have these in place. The contact number for the Parish Safeguarding Officer continues to be displayed in the Church Porch to enable anyone with concerns to make contact. We have started using the Diocesan Safeguarding Dashboard to ensure we have appropriate policies, procedures and practice in place. This has helped us identify areas to work on and this will be reviewed with the new priest-in-charge. There have been no formal safeguarding incidents over the past year, and we appreciate the support of the diocesan safeguarding team. _Tamara Maretlane, Safeguarding Officer_ ## **Fundraising Team** Our small team worked hard to arrange a number of events throughout 2024, which raised over £7,200 for church funds, which was a great result. These were a Food Fest, Musical Minstrels concert, Flower Festival, Garden Trail, BBQ, Quiz, Christmas Tree Festival and Fayre. My thanks go to each member of the team who have made significant contributions to this success. In addition, the Easyfundraising scheme has raised over £450 to date since it started around 18 months ago. We are looking for people to join the team to provide new ideas and help organise events. Please see me if you are interested in this or would like more information on Easyfundraising. _David Round_ ## **Friends of St Mary’s** Our AGM was held as usual on the first Saturday in February. After a short business meeting, Fraser Clift gave a very informative and enthusiastic talk on Bell ringing. A committee meeting was held in April to discuss future projects, membership, fundraising and the AGM. Membership has stayed at around 30. We raised £1,964. This figure is made up of members’ subscriptions, gift aid and other donations. We held a Cheese and wine evening in the Church to celebrate 10 years of the Friends and to mark 150 years since the separation from Seal when Kemsing got its own vicar. Janet gave a very knowledgeable and amusing talk on the history of Kemsing Church and past vicars. We were asked to fund the overhaul of the Church’s electrical system, pay for 2 new microphones and new muffles for the Church bells. The total cost was £5,365. With £7,456 brought forward from 2023 and our income£1,964 less expenditure £5,365, we now have £4,055 going in to 2025. We hope to contribute to improving the church lighting. _Debby Pierson Secretary_ 7 ## **Pastoral Team** Sadly, Mary Quenby our team leader and founding member stepped down due to ill health. Mary, together with Brenda Buttifant and Ray Parton who have also found it difficult to continue their pastoral work in recent months are sadly missed by the team and are kept in our prayers. All team members are often DBS enhanced checked and now include Nina Holley and Jenny Williamson who share the leadership role, Pam Burridge, David Debenham and Ruth Allen, together with Ruth Mason who has recently joined us. The team continues to show others the love that God has for us by visiting Kemsing newcomers, the sick, lonely, housebound and bereaved. Over the past year the format of the Kemsing Welcome Pack has been revised, and the Road Contact list updated. We are grateful to the Road Contacts for their help in the distribution of the Welcome Packs and informing us of residents in need, making our role much easier. The first week in October we distributed flowers generously donated by our parishioners at the Harvest Festival services to the sick and housebound. And at the end of the month, we held our annual Memorial Service for those recently bereaved and to remember those that are sadly no longer with us. _Nina Holley and Jenny Williamson_ ## **Youth and Family** ## **Baby and Toddler Group** The current times in which we live often necessitate change in family life. Often we have more grandparents and paid carers attending our meetings than parents. Everyone is welcome and we are blessed to have an experienced and caring team so we can adapt the programme to include the 4-year olds not in pre-school. Craft and toys for all ages are always appreciated. Time for the adults to chat over activities and refreshments, mean that often tired and weary adults leave smiling, although children would rather stay than meet older siblings and friends from school. A very big ‘thank you’ to the team of volunteers. _Ruth Mason_ ## **Sunday Special** Sunday Special has continued to flourish over the past year. The age range of the children attending now runs from reception year to year 9, and the children are divided into two different age groups each week. Attendance averages at around 12-15 children each week. Over the past year we have continued to use the Mustard Seeds material to look at Genesis, Parables, Elisha, Christmas story according to Luke, the story of Jacob and are currently looking the story of Joseph, and learning how to trust God even when things seem to be going wrong. At Christmas, the children participated in the Christmas Tree Festival decorating a tree with 'Angels Praising the Lord'. 8 The children continue to contribute to the life of the church reading in services, and more recently leading prayers at the 11am service. Their enthusiasm in leading us in worship during the action song each week is a blessing to all of us in attendance. Sunday Special has a regular team of 3 leaders, 2 helpers and a teenage assistant. A couple of extra adults on the team would be wonderful, it's a blessing to see the children develop in their faith and be challenged by their questions. _Tamara Maretlane_ ## **Choir and Music** Over the year, we have had regular music at services with a small but loyal choir at the 9.30am and a growing number of musicians in the 11.00am music group. We have also presented some moving special music events such as the Good Friday service and the Carol Service. To everybody who has been involved, I extend my sincere thanks. The Christmas Eve Well service was another highlight, with Bill and his merry band, which I am hoping will become a regular feature for such a well-attended event. I am struck by the heartfelt congregational singing at all our services, and hope that this will grow in strength as people increasingly enjoy ‘making a joyful noise’ and turning their voices to the variety of styles which we as a church embrace. The Organ has continued to serve us well, with few problems, likewise the church piano, and instruments accompanying the 11.00am service will always be welcome. _Gillian Oldridge, Director of Music_ ## **Church Flower Group** The highlight of the year for the Church Flower Group was the Flower Festival in June which was run in conjunction with the Garden Trail. The title of the festival was “A Biblical Journey in Flowers”, and I was delighted with the enthusiasm and artistic talent which our many arrangers brought to the subject. I was very grateful to our regular flower arrangers, other Kemsing ladies, and to members of the Sevenoaks Flower Club, who were invited to help with this special occasion. I was particularly grateful for the enthusiastic support willingly given by the Ven Mike Lodge for all the publicity, and the festival raised nearly £600 for the ongoing work of the churches of Kemsing and Woodlands. There were 6 weddings in our beautiful church this year, but we were only required to do the flowers for 3 of them. Sadly we have also been required to do flowers for several funerals this year. I am delighted to have Diane Campos on our team. She is a very talented arranger and took on decorating our tree for the Christmas Tree Festival. It was joint winner in the church category, and we were thrilled when it appeared on the front cover of _The Well_ magazine. 9 I should like to thank our regular arrangers for their time and talent throughout the year. However we are rather short on numbers now, so we should welcome any new members to our team with open arms. _Ann Taunton_ ## **Joint Churchyard Maintenance Committee** The faculty application to extend the Memorial Terrace was submitted to the Diocese but was refused in November. It was understood that permission was unlikely to be given in the future. This was a pity because most families like to mark individual tablets as at present. There is, however, currently still some space for an estimated forty more tablets. The contractors who undertake the grasscutting have continued to do a good job of keeping the Churchyard looking tidy. The area looks particularly magical every spring with the purple crocus, primroses, and bulbs everywhere. Our thanks to Alan Waters for keeping the rambler roses on the south wall of the Church pruned, and to our other volunteers who look after the Memorial Terrace. _Rosemary Banister, PCC Secretary_ ## _**The Well’**_ We were glad to celebrate Girl Guiding in Kemsing in our Spring edition with pictures of the Brownies and Rainbows in the centre pages. Sue Stoyell also gave us advice on where to look for Nature’s Wonders. The Summer edition featured the Church Chancel decorated for the Flower Festival in June with further magical entries inside. The School Report told us about the subjects which Year 6 had been learning, for example the Suffragette movement, and how in the 1900s people were not treated equally. In the Autumn edition we were able to include pictures of some of the beautiful gardens visited on the Garden Trail on 8[th] and 9[th] June, as well as the 2[nd] Kemsing Guides’ Year of Celebrations. We are always pleased to include news of any of the groups in our parish, so do please let us know of anything special that should be included. Our email address is: welleditors@gmail.com, or by post to: Poppies Cottage, 3 St Edith’s Road. The final edition in the year, Winter 2024, featured our Church Flower Arrangers’ beautiful display in the Christmas Tree Festival, with eight others depicted in the centre pages. All in all, 2024 was a good year for so many parish activities. Our grateful thanks, as always, to our volunteer distributors who manage to deliver a copy of each edition to nearly every household in our parish. _Janet Eaton, Doreen Farrow & Rosemary Banister, The Well Editors_ 10 ## **Open Door** Open Door has continued to meet in St Edith Hall every Monday morning apart from Bank Holidays, Christmas, and all of August. There are usually about 25 people who come to enjoy a hot drink and biscuits and have a chance to chat with friends old and new. There is a Word Quiz each week to help keep the grey matter ticking over and a Thought for the Week for people to ponder as they go home. Various activities have taken place throughout the year. In May we went for a ride on the Bluebell Railway, in August there was a day trip to Eastbourne, and in October a visit to the Spadework Garden Centre. Our monthly raffle raises money which helps to subsidise the outings. Each school term we have a visit from children at Kemsing Primary School. In September we held a Macmillan Coffee Morning to raise money for the work of the charity. In November we filled 7 shoeboxes to send to children abroad, and we decorated a tree with gem-encrusted paper doors for the Church Christmas Tree Festival. We had a simple lunch in St Edith Hall in October to celebrate our 34[th] Birthday, and the year concluded with a Christmas Lunch at the Holiday Inn in Wrotham. _Ruth and David Allen_ ## **St Mary’s Craft Group** The members of our Craft Group have once again been keeping very busy creating hundreds of knitted and crochet items for the QMCG - the Queen Mother’s Clothing Guild. The majority of these are duly distributed through the Guild to the homeless and families in need of support at many levels. After those finished items are collected each September, we then get a little more creative in the autumn making a wide range of gift items for sale through the Church Christmas Fayre in December, which we are very happy to be involved with. We are very grateful to all those local people who donate knitting wool and other craft related items to us throughout the year and through Facebook or word of mouth. We are very pleased that our numbers have risen to around 25. Beginners are welcome to come along to our very informal two hour gettogether each Tuesday afternoon (including tea and biscuits) and our more experienced ladies are happy to teach those keen to learn new skills. We meet at the library 2 pm - 4pm and we would like to take this opportunity to thank Rebecca at the library for looking after us each week. Our Craft Group is an opportunity for those of all ages and abilities to learn and practice new skills in a relaxing and friendly group whilst helping so many others who are in need of the items we make - we would be very happy to welcome those of you who may wish to join us at any level. _Jane Webb_ 11 ## **Bellringing** We rang for Sunday Services on all but two Sundays. Practices took place on all Tuesdays except for Christmas Eve and New Year’s Eve. The first Tuesday of each month, as for over 25 years, is reserved for more difficult ringing. We welcome ringers from other towers to this practice, but it is pleasing that up to five Kemsing ringers now attend. Ringing took place for five weddings, and the tenor bell was tolled for the funeral of Douglas Bennett, the Chairman of the Parish Council. We rang for the 80th Anniversary of the D-Day landings, and on Remembrance Sunday with the bells half-muffled. Visiting bands had one peal attempt (about 2 1/2 hours), and rang three quarter peals. We also had visitors from Surrey, Beckenham and the Rambling Ringers. We are very pleased that the electrical work in the Church in May included an emergency light in the belfry, and two new emergency lights in the ringing area. The new ropes delivered late in 2023 have not yet been fitted, mainly because of holidays and health reasons, but also because new ropes are quite difficult to handle. We have deliberately not hung them when visiting bands have been expected. The old ropes are, literally, hanging on, and we’ll try to fit the new ones in Spring 2025. _Fraser Clift, Tower Captain_ ## **Loaves and Fishes** The church and village communities of Kemsing have been contributing to the Sevenoaks Loaves and Fishes Foodbank centred at St John’s Church Sevenoaks, every month for over seven years. Over the period the folks responsible for the collection and delivery of the supplies donated has naturally evolved with the passing of time. Two former stalwarts of the Loaves and Fishes team deserve a special mention at this time - John Quenby, who sadly passed away earlier in this year was one of our founder members. In recognition of what this charity meant to him, all cash donations at his funeral were donated to the Loaves and Fishes appeal. Our thanks also go to Ray Parton who, for a number of years has allowed his home in the village to be used as an alternative “drop off” point to the church for monthly donations but now has, with the passing of time, had to relinquish this valuable role. We continue to be so grateful to all in the village for their generous donations of a variety of much needed foodstuff and hygiene products. Amounts given have not faltered over the years in spite of increased financial strictures affecting us all. The Foodbank, itself, is grateful that as a result of the support and generosity of the churches in the area such as ours, as well as individual contributions, they have always had sufficient food to give everybody. _Peter Chadwick and Trevor Mallinson_ 12 ## **Helping Hand Driving Scheme 2024** Don’t forget to call us if you need our help! Remember – we are still here to run Kemsing residents to medical appointments between East Grinstead and Medway. It’s been a fairly quiet year with 160 drives, which is a surprising drop of 20% from 2023. Nevertheless, many thanks as always to the loyal and resourceful drivers – Alan, Chris, Dave, David, Geoffrey, Howard, Jenny D, Jenny W, Malcom and Sue, Nigel, Ros and John, Robert together with Margaret R, who stands in for me when I am away. Call me (almost) any time on 01959 522490 or 07400 711985. ## _Alastair Boobyer_ ## **Treasurer’s Report** The most significant income for the Church at 62% of total income is gifts, primarily from our worshipping community and whilst this decreased slightly over the previous year, increases in income from donations and fund raising helped boost income. Expenditure increased in the year and exceeded income. We met our Offer Contribution by way of the Diocesan Parish Share (although this was below the Diocesan calculated Indicative Offer for 2024 of £41,382); this is by far our largest outgoing at 37% of total expenditure and pays for our minister as well as contributing to some Diocesan costs and central Church of England costs. The financial systems and controls were reviewed during the year and have been discussed with the Finance Group. They continue to provide an efficient and effective framework within which both the monthly management and annual statutory accounts are prepared on a timely and accurate basis. The PCC continues to have full visibility of all activities regularly. Our Churches together showed a total deficit on Unrestricted Fund for the year of £2,501 (2023: deficit of £6,774 before transfer from Funds) reducing the Unrestricted Fund to £15,314. Restricted funds increased by £9,233, primarily due to gifts made to fund the new hall. The full Financial Statements are included in the Annual Report. ## **Volunteers** We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. My thanks to all who have helped raise funds, assisted with weekly banking and the reclaiming of significant sums from HMRC in gift aid. _Michael Martin, Honorary Treasurer_ 13 ## **Accounting Policies Reserve Policy** The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, 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** Consecrated and benefice property of any kind is excluded from the statutory definition of “charity” by section 10(2) (a) and (c) of the Charities Act 2011, such assets are not capitalised in the financial statements. The Church Hall is not consecrated property. No depreciation is provided 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, including amounts designated by the PCC for fixed assets for its own use 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 purposes and represent donations or grants received for a specific object or invited by the PCC for a specific object. Any balance remaining unspent 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. 14 ## **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 obligation and settlement is probable and quantifiable. Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation to the PCC. The Diocesan Indicative Offer (Parish Share) is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Reserve Policy** It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £24,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserve at the end of the year was £15,000, which is lower than this target. ## **Structure, governance and management** The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered charity. The method of appointment of PCC members is set out in the Church Representation Rules. At St Mary’s the membership of the PCC consists of the incumbent (our priest-in-charge), churchwardens, the readers and members elected by those members of the congregation who are on the Electoral Roll of the Church. All those who attend our services or are members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. The full PCC met six times during the year and was quorate. Given its wide responsibilities the PCC has several committees each dealing with a particular aspect of parish life. These committees are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. 15 FIXEDAS8Er 613217 613217 6121 674A23 673053 CURRENT A88ET8 1625 69,459 7,442 7.333 s5.￿1 738.480 n8.054 li lol TOTAL NET ASSET8 7z6.lao 718.054 PAA18H FUIIO8 Unre#rbxed 12&13 IS314 17*15 Des*n*ed 2L034 20A57 &13 56.166 RostrICt￿ Hal. a non ca5hfLmd 579N5 567358 54.922 S3￿05 TOTAL FIIIIO3 715￿54 3J ,12c*2< .J. Chath¥ M.G. Mwl 16 STJ .821 13MP2 21rfJ 1m8 1311 1&3 1gJ 15>27 IS527 NET G&JWLOSSESI ON ￿VEsTi*l￿r 5.148 TOT￿ FUND50ROLf&iT FCIMfvJID AT 18TJAMJIRY 17.015 71a.C64 891.0 AT JI8TDECEIA8ER 71 17 INCOMING RESOURCES TOTAL FUNDS 2024 2023 Funth Fund FuThls 2(•) V¢*itttsry Incom• g￿Ing. Gtft wd olher p4ann•J gi¥ing 38,639 9,849 43,773 Coll&ti¢ns lsv) pIth} 8.943 60,045 57.034 57.034 21bl Oth•rvolunl•ry Incon K•miiffj Old SctKd TnAt 932 17.121 9.821 1,244 11,839 12,683 2,000 12,750 7,857 4.371 FUn¢>ral￿￿j Legataès C8fé Tr•thrvJ 120 20,727 6291 13,559 8,411 34.288 12.275 39,821 mag£ar￿ The Wdl, Cfvjrch Hal don8ts9 F•èB ftr **ddinp arkl 4.245 4,245 tl,687 9.647 8,800 13,891 4.965 25,458 11.687 9.647 13,892 21d) Ineom• trom l*v•*tsMnts 1.018 381 1,311 2,828 TOTAL IIICOIAE 92. 25.826 1.311 119.930 Pleost nrte thorthefvllwirtds & penctomovntso￿￿Q1shOlVnin1he5estQtemeftts &utt7re rourtd¢d 18 FOR YEAR ENDUI 31ST DECEMBER 21)24 EXPENDITURE TOTAL FUNDS 2023 Fund* Fund• Churd) &Kxl*s 103 103 502 502 455 455 3(bl Actlvltl•• dlY•¢ty rnlalh¥ to lh• TNorfK of th• church Ministry- •XF•ns•* 8xp8ns Other clerw C•Mts 57S 3.922 232 34.4 1.244 17.927 3,120 581 8,780 5,885 7.840 8,630 90,895 4,047 4,047 3S,400 938 22.432 8,726 JunbN church 18,099 2.287 Church maintenanc* Chw and organ 3.763 2.110 3.910 8,280 79,389 3,763 3,421 10.201 8.280 98,694 1,311 Church hall tt*Ats 6,291 15,995 31cl Fundwrnknlnq ea• 150 150 8S Cafè Tr*liTrJ 150 150 aid) chU￿h m•n•0•M•￿ Ind admlnkntr•¢lo 4Jministralknn 8,8B7 7,831 SaL8 6,840 8.842 14.672 1.311 112873 1C6,087 19 110fvfrkn1024 l•) ￿AFF CO878 Ilbl PAYMEMYSTO P¢¢IWI 2024 *rry￿red. 611217 013 217 Ibll)Tr* gqthrffii 813 813.217 ￿17 voutqd ￿ tr*ehurch olEr¥Jknd 1￿￿tr￿F￿¥J bBen mtothfracC¢￿r*j 8t 54.691 5.145 G*hilL￿) 1.370 3.324 301 1.842 52.143 4.723 48.135 17. .43J 5B.708 20 IIOTES TOThE AIIAMCIAL STATEl￿NTs 10 LwmES.. Lo•n ￿Yrrffjnts dwj 5,612 7.442 5,533 7.￿5 io.c io.( 2024 2023 013217 813217 61,2C6 813,217 22.372 122JnJ 17A19 15.6421 ¢urrnntcr&* Cndtttyd￿ 17.4421 io io. 21.034 ￿166 579.W Y.922 n6.480 ri.3331 io,(x 718. 16.314 13 FUNO D￿AlL# *24 2023 1ur*)r¢￿rth rrA 159 IE thn IhE￿ne￿ IK) 1,117 54,922 Tho PCC •nt•red in*) a Plw¥• I cltho Hal ￿ that NI 2021 final p•yrnts in 2￿23. T￿ is to fmlrsti hai. 22 INDEPENDE￿ EXAMINER'S REPORT TO THE PCC OF THE PARISH OF KEMSING AND WOODLANDS This report on the Financial Statements of the PCC forthe yearended 31st December 2024. which are set on the preceding page5. 15 in respett of an examinaty'on carrfed out In accordance with the Church Accounting Regulations 2C#)6 1.the Regulatlons'l and 5. 145 of the Charities Act 20111'the Art'l. Respertl¥e Re5ponslbllWes of the PCC and the EMamln•r As the Members of the PCCI you are responsible forthe preparation of the finandal statements,. you conslder that the audit requlrement of the Re8ulation and s.145 of the Act doés not apply. It Is my re5ponslbllfty to Issue this report on those financial statements In accordance with the term5 of the Regulation. Basls of thls Report My examination wa5 carrled out in accordano Tmth the General olrertlo￿ 8lven by the Charlty Commisslon under 5. 1451Sllbl of the Art and to be found In the Churth Guldance, 2006 edition. That examination inclvdes a review of the zccounting recofds kept by the PCC and a comparlson of the accounts with those records. It also includes considering any unusual Items or dtselosure5 In the financial ststements and seeking explanations from you a5 twstees concernin8 any such rnatters. The procedures undertaken do not provltle all the evtdence that would be re4vired in an audrt and, consequently. I do n¢t express an audit oplnlon on the vlew glven by the accounts. Independent Examlnerfs Statem•mt In connection wlth my examinatlon, no matter has come to my attentlon.. 111 whlch 8lves MÈ reasonable cause to belleve that In any rnaterlal respect t reqyirements.. lal to keep atcountlng records In accordance wrth s.130 of the At( and Ibl to prepare financial statements which accord with the accountln8 records and comply with the requirements oftheAct and the Regulatlons have not been met. or 121 to whlch. in my opinion, attentlon should be drawn In order to enable a proper understanding of the attounts to be reached. Slgned: Alan Copleston 29 The Landway Kemsing Seven03ks TN15 6TG Date". 23 **Published by the Parochial Church Council Parish of Kemsing and Woodlands Charity No.1131431** 24