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2020-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

for the year ended 31 December 2020

The Parochial Church Council of Saint Martin of Tours Church, Chelsfield

Incumbent:

Revd John Tranter The Rectory Skibbs Lane Chelsfield Kent BR6 7RH

Primary Bank: HSBC 249 High Street Orpington Kent BR6 0NR

Registered Charity number: 1131573

2020 Report and Accounts for the Parochial Church Council of St Martin of Tours Church – Chelsfield

Aim and purposes

Chelsfield, St. Martin’s, Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend John Tranter, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelical, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Parish Church of St.Martin of Tours and Churchyard in Church Road, Well Hill Mission in Well Hill and the Parish Room in Skibbs Lane.

Covid-19

As readers will be aware, significant disruption was caused to the whole if the UK, and indeed much of the world, by the global coronavirus pandemic. In the case of St Martin’s it led to the total closure of the church from late March until early June, when it was able to be opened for private prayer (only). On July 12th it opened for services, with severe restriction due to the need to ‘socially distance’. This reduced the capacity of the church from 200+ to around 35 (dependant on household groupings). Furthermore the infectious nature of the virus was such that a stringent cleaning and ventilation regime had to be implemented, leading to their only being a maximum of one service each Sunday plus a midweek service.

The principal consequences of the restrictions were as follows:

To continue to minister to our congregation, when no services were taking place in Church a service was recorded in advance and made available via ‘YouTube’.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St. Martin’s. This is reflected in our mission statement “St Martin’s worships and serves a loving God, reaching out to the community in the name of Jesus Christ”. The PCC maintains an overview of worship and makes suggestions on how our services can involve the various groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. We try to enable people to live out their faith as part of the church community through:

To facilitate this work it is important that we maintain the fabric of the Church of St Martin’s and associated Brass Crosby Room, the Well Hill Mission and the Parish Room.

Achievements and Performance:

Worship and prayer

The PCC is keen to offer a range of services over the year that our community find both socially beneficial and spiritually fulfilling. During 2020 the PCC continued to support the use of the Book of Common Prayer (BCP) for a majority of its services. In normal times three services are held each Sunday, starting with said Communion at 8.00am, followed by Family Worship or Family Communion at 10.00am, and finally Sung Evensong at 6.30pm (to include a Sung Eucharist on the second Sunday of each month). Baptisms normally take place on a Sunday afternoon. This pattern was used for the period January – mid March, at which point the pattern was required to change due to Government restrictions consequent upon the Coronavirus Pandemic (Covid-19).

Our normal Sunday services each have their own character. The 8am Communion service is quiet and reflective, the 10.00am

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service is less formal, ‘child friendly’ and particularly suited to families and those new to church worship; it is also attended by older people. The traditional 6.30pm services include anthems and are ably supported by our church choir. On the 5[th] Sunday of the month different forms of worship are often used at the 10.00 am and 6.30pm services. The Common Worship Lectionary is used.

At Well Hill Mission, a service of Morning Prayer takes place at 9.45am on the second Sunday of the month and Holy Communion is celebrated on the fourth Sunday of the month. Other services may be arranged to celebrate or commemorate events in the Christian year or noted Sundays, such as Mothering Sunday and Remembrance Sunday. As with St Martin’s, the normal pattern was severely impacted by the coronavirus restrictions and for Well Hill that meant a maximum of only nine people could attend a service indoors. However several very successful services were held over the summer months in the churchyard, with an average of 15 attendees.

All are welcome to attend our regular services. At 31 December 2020 there were 104 members on the Church Electoral Roll, 30 of whom are resident within the Parish. The average weekly attendance at one or more Services at St. Martin’s or Well Hill, counted in October 2020, is assessed to be 34 adults and 3 young people. While this represents a significant decrease compared with 2019, this is due to the restrictions on capacity and numbers of services due to the pandemic. The normal worship community at December 2020, attending worship regularly at least once a month, is assessed to be 120; 11 children/youths and 109 adults.

There were no services in Church during the Easter period due to the total ban on anyone entering the building. Fortunately during the Christmas period the Church was open, but the significant restrictions in capacity and numbers of services due to the pandemic allowed only 81 people to attend compared with 388 the previous year. There was no Christingle Service, usually the best supported service of the year.

The church usually enjoys a number of seasonal services both at Christmas (Advent Carol service, Carol Services for Chelsfield Village School, Nine Lessons and Carols, Christingle, Crib & Tree, Midnight Mass) and Easter (on Ash Wednesday, Palm Sunday, services of communion and meditation throughout Holy Week, a one hour Good Friday service and an Easter Vigil on Holy Saturday). The restrictions led to the Church being closed totally for the Easter period, while at Christmas a special effort was made to allow two ‘Midnight Mass’ services to be held, with thorough cleaning and airing taking place between them. Two communion services were held at Well Hill at Christmas, although there were unfortunately still some parishioners who were unable to attend due to the restriction on numbers.

Occasional Services are a significant part of the life and mission of the Church. They enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life that is now complete in this world and to commend the person into God’s keeping. During 2020 there has been 1 Baptism, 1 Marriage, 9 Funeral services held in Church and 11 Interment of Ashes in the Churchyard; all these numbers were lower than 2019 due to the effects of the pandemic. In contrast, but not surprisingly given the restrictions placed on Funerals, there was an increase to 17 in the number held on behalf of the church at a crematorium or cemetery. A special memorial service was held on All Souls Tide, to celebrate the lives of all those who have died. It was recorded and released on YouTube.

Deanery Synod

During the year, as a result of the reduction in the Church Electoral Roll, the number of representatives of the PCC able sit on the Deanery Synod was reduced from three to two. This maintains the important link between the parish and the wider structure of the church. One of our Deanery Synod members also represents the Deanery on Diocesan Synod.

The Church, grounds, buildings and Church Groups

Our church remains open during daylight hours to our community and visitors for private prayer. Our Brass Crosby Room and Parish Room are made available for church and local community groups. Donations are received towards the running costs of these rooms.

Restoration & Quinquennial Maintenance: The standard annual service checks were carried out by contractors following the extra H&S measures in place for the pandemic. Several areas of minor concern have been identified in the church fabric, particularly the St Faith window and the tower arch, but the restrictions have meant it has not been possible to have these reviewed by our in house architect Edward Sargent. The next Quinquennial survey is due in 2021

Churchyard: A contractor is employed to undertake most of the churchyard maintenance. This is normally supplemented by monthly working parties organised by the Church, but this was not possible during most of 2020. Socially-distanced working groups were able to operate when restrictions allowed, but this was only possible for a few months, so the churchyard will need some remedial work by the volunteers in 2021once restrictions are lifted sufficiently.

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Well Hill Mission: Statement regarding purpose and function . Well Hill maintain their own finances and are separately independently examined. Gift Aid donations are processed through St.Martin’s. As a controlled group, their Annual Financial details are integrated into St.Martin’s accounts. A deficit of £377 is indicated in their accounts for 2020 (a surplus of £2757 in 2019), reserves are set aside for future maintenance works.

St. Martin’s Toddler Group: Our ‘Toddler Group’ usually operates during term time as a controlled group of the PCC. School age children plus their carers meeting in the Brass Crosby Room on a morning session once a week. The Group is led by Jenny Wood, is run by volunteers and is non-profit making. The leader and assistant hold DBS certificates and have attended CCPAS training covering all aspects of safeguarding. As a controlled group their finances are incorporated, as a restricted fund, in the St.Martin’s Accounts. The Group were temporarily suspended from the end of March due to Covid. A surplus of £43 was recorded in 2020 (a surplus of £23 in 2019). The group has not requested any financial support from the PCC during 2020.

Choir : The choir usually lead the singing at Evensong throughout the year, also at the more informal Family services, at other occasional and seasonal services and at charity fund raising events. Sadly this year no singing took place in services after 15[th] March, although, when restrictions allowed, some singing was recorded for later incorporation into service videos.

Bellringers: The bellringers usually ring before our main Sunday Morning and Evening services; they also ring for weddings and funerals where requested. This year ‘normal’ ringing stopped at the first lockdown in March. Once social distancing guidelines were relaxed a little new guidance for bellringing was issued and it was possible to ring up to four bells, but only for 15 minutes before a service. The ringers have stayed in touch on their usual practice night by meeting on Zoom, and by using online virtual bellringing software called ‘Ringing Room’ to ‘ring’ together.

Pastoral Care

Some members of our church are unable to attend church due to sickness or age. When permitted, our Incumbent, Reverend John Tranter, visits church members who have requested it, to join in prayer and celebrate communion with them at their homes or in hospital. Other members of our congregation also identify and regularly visit church members who are sick or in need. If requested, prayers are said at Sunday services for those who are sick or in need. We also contribute to Welcare in Bromley (a preventive social work agency funded by local churches) and to the local food bank.

The ‘Memory Cafe’ met monthly in the Brass Crosby Room until lockdown. It is designed to provide a social environment for people living with dementia. It provides similarly for their carers, allowing them to share time with others who are in the same situation. Each meeting includes a short act of worship.

Mission, Evangelism and Social Media.

Helping those 'in need' is a demonstration of our faith. The PCC seeks to use the biblical principle of tithing in its charitable giving. The Focus Group meets to draw together needs and make representation to the PCC on which missionary and relief agency projects should be supported. In 2020 the principal charity supported continued to be Christian Aid. Despite the difficulties of organising charity events and collections, due to Covid, in total we directly donated £7,277 to 11 charities. In addition we facilitated 3[rd] party donations of £1,670 to these charities. Overall our total charitable giving was reduced by only £45 compared to 2019. This was in line with the APCM request to attempt to tithe our normal income by direct and indirect purposes.

Our parish magazine is published 10 times a year for members of our congregation and was changed from printed to an email version once the pandemic struck. It is unlikely to revert to the prior format. Our magazine keeps parishioners and friends informed of the important matters affecting our Church and articles that help us develop our knowledge of the faith. Our Church website ‘www.stmartinchelsfield.org.uk’ and Facebook page ‘www.facebook.com/ ChelsfieldStMartins’ provide regular updates to church events, special services and information for members and visitors. Our website was visited, on average, 1,300 times a month in 2020. In March 2020, the church set up a YouTube channel and Twitter and Instagram accounts to ensure it remains visible and approachable, and is able to continue ministry in a different way during the Coronavirus restrictions. Our Facebook page became a key tool of communication during the pandemic, and was updated with information and links to services every week. It has 241 followers and had an average of 330 views per month during the course of the year. 45 pre-recorded services were posted on the YouTube channel in the course of the year which collectively gained over 3000 views. The Twitter account has 36 followers, and the Instagram account 75, made up of a mix of personal and local business accounts.

Social events throughout the year strengthen local ties. Regrettably the annual Church Fete held in the Rectory garden, the Chelsfield Village Fair, Sunday afternoon teas at the Rectory, Well Hill Mission’s annual concert and the Heritage Open Day event all had to be cancelled for 2020.

Ecumenical relationships

The church is a member of ‘Churches Together in Orpington’, a Corporate Member of the Prayer Book Society and is listed on the Small Pilgrim Places Network.

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Deanery Development Plan

In September 2018 it had been agreed between the Diocese of Rochester and the parish Patron that the position of Rector of Chelsfield would be suspended for up to 5 years, that St.Martin’s incumbent would become Priest in Charge of St Martin’s and Assistant Priest at St Mary’s and that the Priest in Charge of St Mary’s be appointed Associate Priest at St Martin’s. During 2019 the Church Commissioners issued the relevant documentation to allow the formation of a single Benefice covering the two parishes, upon the retirement of St Martins’ Rector (originally expected in summer 2020). Rev. Susan Atkinson-Jones was appointed Priest in Charge at St Mary’s and Associate Priest at St Martin’s in December 2019 and will lead the combined Benefice. Due to the pandemic the retirement of Rev Tranter was put on hold and is expected to take place in Spring 2021, at which time the scheme will be put in place and an additional priest will be appointed to assist Rev Susan, and will live in St Martin’s Rectory.

St Martin’s work to develop closer working relationship with the Parish of St Mary’s, Green St Green and All Souls, Pratts Bottom (St Mary’s) was also somewhat paused during 2020 as, for most of the year, mixing was not possible.

Financial Review :

The Financial Statements for St.Martin’s cover the period Jan – Dec 2020; they incorporate Well Hill Mission and St.Martin’s Toddler Group.

The year started with a St.Martin’s forecast negative budget for 2020 of £17k, it had been the intention for the PCC to address and reduce this deficit forecast early in the Year. In March Covid restrictions further significantly worsened this forecast. In May the PCC approved the launch of a Special Funding Appeal – due to the generosity of our wider congregation this resulted in one off additional income of £12k. In addition many regular donors increased their standing orders. By the year end of 2020 the deficit of ‘normal’ Income over Expenditure had reduced to £13.3k and overall Income over expenditure gave a surplus of £15.7k. The overall surplus includes a restricted donation of £10.3k for future Spire/Bells projects and a postponement of churchyard wall repairs – for which restricted funds exist.

Total Income decreased by 8.4% to £101,370 (£121,275 in 2019). ‘Normal’ St.Martin’s income reduced by 25% to £61,539 (£81,905 in 2019).

Total Expenditure decreased by 9.3% to £86,032 (£94,804 in 2019). ‘Normal’ St.Martin’s expenditure reduced by 3% to £81,383 (£83,866 in 2019).

We have one of the few remaining open churchyards in the diocese; the fee that the church is able to request for a burial is set by government and has remained little altered for 30 years. The ‘one off’ fees in no way cover our long term maintenance obligations. In 2020 this income was reduced as we were required to pay DBF fees to the Diocese. We are fortunate that we do receive a number of additional voluntary ‘one off’ restricted donations for the churchyard fund which help to offset part of this long term commitment.

The majority (68%) of our overall expenditure relate to Ministry costs mainly paid to the Diocese in the form of Parish Offer to pay for clergy stipend, pensions and other central costs. Direct clergy and Rectory Costs are also included in the Ministry costs. The second highest long term expenditure items relate to the maintenance of the building fabric and churchyard. In the near future we will require a high level of expenditure (in excess of £100k) to replace the spire shingles.

St.Martin’s Restricted long term Funds: (see section 11 of the Financial Statement Notes). These mainly relate to long term maintenance obligations, The Church Restoration Fund, including the Spire Fund, at end year 2020 held £93,949 (an increase of 12%) and the Churchyard Maintenance Fund £39,330 (an increase of 21%.) Together these 3 funds represent 70% of our total Current Assets (excludes Well Hill, Toddlers, fixed assets and liabilities) of £190,285.

Reserves Policy

It is PCC policy to try to maintain a balance on free reserves (net current assets) of St. Martin’s Church funds which equates to a minimum of 6 months of normal expenditure averaged over 3 years. It is held to smooth out fluctuations in cash flow and meet emergencies. The balance of unrestricted free reserves at the end of the year 2020 (excludes Well Hill, fixed assets and Restricted Funds) was £57,005 (68% of normal unrestricted expenditure). The corresponding figure for 2019 was £59,680 – 74%) Well Hill unrestricted reserves at the end of Year 2020 were £10,063 (£10,381 in 2019).

It is PCC policy to invest our short term investment funds balances with the CCLA Church of England Deposit Fund and the Diocesan Board of Finance Funds. (mainly the Diocesan Church Repair Fund.)

Future Plans:

2020 was a year of unprecedented disruption to people’s lives and it is impossible not to express concerns in terms of both their welfare and finances for the future years resulting from the Covid 19 pandemic. Our churches have been closed for significant periods of time; social events cancelled and for many the inability to see or hold their loved ones has caused

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anguish. Throughout last year we prayed for a vaccine - fortunately it was quickly developed and deployed. But the scars, both mental and financial, may last for many years and must be allowed for in 2021.

It should be noted that England spent the first three months of 2021 in lockdown, severely limiting the scope of activity

During 2021 we aim to:

Risk Management & Safeguarding:

The churchwardens have prepared special Covid-secure risk assessments using the guidance from the Church of England for all operational events during the pandemic. These have been continually reviewed as the situation changed. Once the church is able to re-open in a near-normal capacity the standard risk management report will be revised to take into account any new working practices associated with the long-term management of the risk from Covid-19.

In compliance with the recommendations from Diocese of Rochester our ‘Parish Safeguarding Officer’ (PSO) has responsibility for Safeguarding of Children and Vulnerable Adults. Appropriate training has been undertaken by the PSO. It is now a requirement of all PCC members that they are DBS checked and undertake a basic level of safeguarding training. Safeguarding policies are approved annually by the PCC.

Insurance: The Church Building, Parish Room and Well Hill Mission are insured with Ecclesiastical Insurance, they are Index linked and reviewed regularly. In March 2020 the Church Building and Contents were insured for £8.4m. The Parish Room, including contents, was insured for £2.8m (significantly in excess of its value; amount specified by Insurers). Public Liability Insurance of £10m is also provided. In September 2020 Well Hill Mission was insured for £2.9m for Building and Contents and Public Liability Insurance of £10m. There were no insurance claims during 2020.

Volunteers

The work of the Church and its achievements are dependent upon the unquantifiable time and talents its members bring to support all of its activities. The PCC takes this opportunity to thank all who have contributed during the year in any way to support the mission of St. Martin’s Church.

Structure, governance and management

The PCC 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. Martin’s the membership of the PCC consists of the incumbent, churchwardens, the reader and members elected by those members of the congregation who are on the Electoral Roll of the church. All those adults who regularly attend our services of worship and regard St. Martin’s as their principal church 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 how the funds of the PCC are to be spent.

The PCC met on alternate months last year (except for March, when the country went into lockdown the day before the meeting). There were 5 main meetings, plus a meeting immediately following the APCM to appoint officers, and the average attendance across all meetings was 86%. Other than the meeting in January 2020, all PCC meetings were held online via Zoom due to the Covid pandemic restrictions.

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The PCC operates through a number of committees, which meet between full meetings of the PCC:

Administrative Information

St. Martin’s Church is situated in the London Borough of Bromley and is located on the corner of Church Road and Court Road, Chelsfield, Kent. It is part of the Diocese of Rochester within the Church of England. The correspondence address is The Rectory, Skibbs Lane, Chelsfield, Kent BR6 7RH.

Included within the Parish is the Well Hill Mission [Church]. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2011). Registered charity number 1131573.

PCC members who have served at any time from 1[st] January 2020 until the date this report was approved are:

Ex Officio members:
Incumbent: Revd John Tranter (Chairman)
Assistant Priest Revd Susan Atkinson-Jones
Reader: Mr Kenneth I’Anson
Wardens: Mr Stephen McCann
Miss Philippa Rooke
Representatives on the Deanery or Diocesan Synods:
Mr Ken I’Anson (until 18 October 2020)
Mr Stephen McCann
Mrs Mary Tozer (Secretary)
Elected Members:
Mrs Caroline Davis (from 18 October 2020)
Mr Barry Foale (Hon Treasurer)
Mr Paul Gosling (until 18 October 2020)
Mrs Anne Green (until 18 October 2020)
Mr Anthony Hemmings (from 18 October 2020)
Mrs Valerie Hemmings
Mr Kenneth I’Anson (from 18 October 2020)
Mrs Anne Ireland (from 18 October 2020)
Mr James Nicol
Mrs Jacqueline McCann (until 18 October 2020)
Mr Jonathan Sargent
Mr Graham Sawyer
Mr Terry Sparkes
Mr Gerald Walker (until 18 October 2020)
Co-opted Members:
None

Our Bankers are: HSBC, 249 High Street, Orpington, Kent

Our Independent Examiner: D J Lewis

Approved by the PCC on 25th March 2021

and signed on their behalf by Revd John Tranter (PCC Chairman).

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PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2020

Note
INCOME AND ENDOWMENTS
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Income from Church Activities
2(d)
Other incoming resources
2(e)
TOTAL INCOME
0.00
EXPENDITURE
dif
Church Activities
3(a)
Raising Funds
3(b)
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
BEFORE INVESTMENT GAINS
NET GAINS ON INVESTMENTS
7b8a
NET INCOME/(EXPENDITURE)
TRANSFER BETWEEN FUNDS
6
NET MOVEMENT IN FUNDS
Total funds brought forward
11
Total funds carried forward
12		 Unrestricted
Funds
£
64,307
4,203
850
7,479
0
76,839
76,840
0
78,366
257
78,623
-1,784
0
-1,784
0
-1,784
116,444
114,660		 Restricted
Funds
£
24,445
0
0
86
0
24,531
24,531
0
7,409
0
7,409
17,122
0
17,122
0
17,122
116,425
133,547		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0		 TOTAL
2020
£
88,752
4,203
850
7,565
0
101,370
101,370 =
0
85,775
257
86,032
86,032
15,338
0
15,338
0
15,338
232,869
248,207		 FUNDS
2019
£
87,025
13,364
976
19,910
0
121,275
101,370
93,749
1,055
94,804
0
26,471
0
26,471
0
26,471
206,398
232,869

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PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

BALANCE SHEET AT 31 DECEMBER 2020

Note
FIXED ASSETS
Tangible fixed assets
7(a)
Investments
7(b)
CURRENT ASSETS
Stock
Investments
8(a)
Debtors and prepayments
8(b)
9,504
Short term deposits
Cash at bank and in hand
LIABILITIES:
Creditors - amounts falling due within one year
9
NET CURRENT ASSETS / (LIABILITIES)
0
TOTAL ASSETS LESS CURRENT LIABILITIES
Creditors - amounts falling due after one year
9
TOTAL NET ASSETS
0
PARISH FUNDS
Unrestricted
10
114,660
Restricted
10
133,547
Endowment
10
0.00
248,207		 2020
£
47,651
0
47,651
0
0
9,504
168,789
24,332
202,625
2,069
200,556
200,556
248,207
0
248,207
248,207
114,660
133,547
0
248,207		 2019
£
47,651
0
47,651
0
0
6,593
169,344
11,933
187,870
2,652
185,218
185,218
232,869
0
232,869
dif
232,869
0
116,444
2020R Chk
dif
116,425
133,547
0
0
232,869

Approved by the PCC on 25 March 2021 and signed on its behalf by the Reverend John Tranter (PCC Chairman)

(chairman):

The notes that preface these accounts and on pages 3 & 9 form part of this report.

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PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020 (continued)

1 ACCOUNTING POLICIES

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, it is also prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Pract ice, Accounting and Reporting by Charities (SORP(FRS102)1).

ASSETS

Consecrated and benefice property

In so far as 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.

Moveable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts- in-kind, at a reasonable estimate of their open market value on receipt.

Depreciation is calculated to write off the capitalized cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Parish Room – it has not yet been possible to determine, with the assistance of the diocese who hold the property and land as parsonage property, what the value of sale of a potential purchaser may be, should that be possible, in line with the requirements of FRS102. Until this is determined, the value showing in the accounts has been held at the previous 2015 valuation of £45,400. Freehold land: comprises Landers Piece a 0.18 acres piece of land previously used as an overflow car park, valued as fallow agricultural land with long term speculative building potential. We have had this valued at £2,250 in 2015

An impairment review is carried out at each year-end and any specific resultant loss identified included in the expenditure for the year.

Investments (The PCC currently have no investments)

Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC’s best estimate of market value.

Short term deposits

These are the cash held on deposit either with the CCLA, Diocese or at the bank.

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 trustees' report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

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PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020(continued)

2
INCOME AND ENDOWMENTS
2(a)
Voluntary income
Planned giving:
Gift Aid Donations
Tax recoverable_(incl. special appeal)
CAF Donations
Other - Non Gift Aid
Gift Aid Donations - (Well Hill)
Tax recoverable - (Well Hill)
Collections (open plate) at all services
Tax recoverable - GASDS
Collections at all services - (Well Hill)
Sundry donations
Special Funds Appeal
Sundry donations - (Well Hill)
Grants - One Off
Legacies
Donations(Charity Events)
Donations(Church Restoration)_
Donations (Church Spire)
Donations (Churchyard Maintenance)
2(b) Activities for generating funds
Parish Room use - donations
Brass Crosby room lettings & donations
Let out for Local Council (Well Hill)
Grazing on lands leased by the PCC
Concerts
Concerts (Well Hill)
Fetes, bazaars, other fund raising events
2(c)
Income from investments
Bank and CCLA Deposit Fund Interest
2(d) Income from church activities
Church Magazine
Bookstall: pens, church guides, printing
Extra's for Weddings & Funerals
PCC Fees for Weddings & Funerals
Toddler Group
2(e)
Other incoming resources
Insurance claims
TOTAL INCOMING RESOURCES		 Unrestricted
Funds
£
25,118
9,855
5,350
960
985
396
1,851
307
509
5,599
11,912
1,465
0
0
64,307
1,819
635
0
225
902
0
622
4,203
850
850
141
0
1,702
5,636
0
7,479
0
0
76,839		 Restricted
Funds
£
0
335
0
5,090
840
23
0
0
0
10,300
7,857
24,445
0
0
0
86
86
0
0
24,531		 Endowment
Funds
£
0
0
0
0
0
0		 TOTAL
FUNDS
2020
2019
£
£
25,118
21,747
10,190
7,386
5,350
9,300
960
960
985
1,550
396
388
6,941
8,223
307
1,525
1,349
1,388
5,622
3,480
11,912
0
1,465
2,080
0
0
0
10,282
0
550
0
6,357
10,300
0
7,857
11,809
88,752
87,025
1,819
1,489
635
2,709
0
1,200
225
-500
902
423
0
818
622
7,226
4,203
13,364
850
976
850
976
141
681
0
44
1,702
2,013
5,636
16,845
86
328
7,565
19,910
0
0
0
0
101,370
121,275

4

PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020(continued)

3
EXPENDITURE
3(a)
Church Activities
Missionary and charitable giving: (includes Well Hill)
Church Overseas:- Missionary societies
Overseas - Relief & Development agencies
Home:- Missionary & other Church Societies
Secular charites
Sub Total
Ministry:
diocesan parish share
parish share (Well Hill contribution)
visiting clergy & pastoral staff
visiting clergy (Well Hill -paid by St.Martins)
clergy working expenses
clergy expenses (Well Hill contribution)
rectory costs
Sub Total
Church - Running expenses (incl Insurance)
Running expenses (Well Hill)
Church Utility Bills
Utilities (Well Hill)
Church maintenance (incl organ tuning)
Maintenance & Replacement (Well Hill)
Church Quinquennial Repairs
Church Spire and stonework repairs
Church Restoration non Quinquennial
Church Repairs - Insurance Claim
Upkeep of Services
Upkeep of Services (Well Hill)
Mission & Evangelism
Advertising Services (incl Christmas Card)
Hospitality
Hospitality (Well Hill)
Fees for organists.
Honorarium choirmaster
Toddler Group
Upkeep of churchyard
Magazine & bookstall
Parish Room running costs
Brass Crosby Room Running Costs
Field Running Costs
PCC running costs
Committee running costs Well Hill
Church Management and administration
Bank charges
Other Support costs
Sub Total
3(b) Raising Funds
Cost of stewardship envelopes
Costs of concerts (Well Hill)
Costs of fete and fund raising events
TOTAL RESOURCES EXPENDED		 Unrestricted
Funds
£
0
0
0
990
990
51,468
2,627
0
0
1,116
245
3,180
58,636
2,642
531
2,587
230
2,009
59
0
0
0
0
675
0
50
273
0
0
510
0
0
4,315
162
1,179
2,070
484
200
74
675
0
15
18,740
78,366
0
0
257
257
78,623		 Restricted
Funds
£
1,223
2,826
0
2,238
6,287
0
0
43
1,079
1,122
7,409
0
7,409		 Endowment
Funds
£
0
0
0
0
0
0		 TOTAL
2020
£
1,223
2,826
0
3,228
7,277
51,468
2,627
0
0
1,116
245
3,180
58,636
2,642
531
2,587
230
2,009
59
0
0
0
0
675
0
50
273
0
0
510
0
43
5,394
162
1,179
2,070
484
200
74
675
0
15
19,862
85,775
0
0
257
257
86,032		 TOTAL
2019
£
25
2,637
0
3,077
5,739
51,468
2,627
93
0
2,015
245
3,144
59,592
2,662
546
3,185
240
1,577
40
0
0
549
0
1,314
26
50
227
0
7
2,850
500
305
6,679
108
4,845
1,925
519
105
34
99
10
15
28,418
93,749
0
150
905
1,055
94,804

5

PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020(continued)

INCOME AND ENDOWMENTS

4 ANALYSIS OF EXPENDITURE INCLUDING Direct Support
ALLOCATION OF SUPPORT COSTS costs costs TOTAL
£ £ £
Church activities, running and maintenance 84,812 963 85,775
2020 2019
£ £
Independent examiner's remuneration 100 100
(fees payable to the PCC's examiner for the examination of the financial statements)
5 STAFF COSTS 2020 2019
£ £
Wages and salaries 0 0
Average no. of employees 0 0

During the year the PCC had no contractual employees. The PCC made payment to Organists, cleaners and gardeners as private contractors paying against invoice.

5(a) RELATED PARTIES

No payments or expenses were paid to any PCC member, persons closely connected to them or related parties.

6

PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020(continued)

6 ANALYSIS OF TRANSFER BETWEEN FUNDS

None
7
FIXED ASSETS
(all unrestricted)
7(a)
Tangible
Cost of valuation At 1 January 2020
Disposal
Additions at cost
At 31 December 2020
Depreciation At 1 January 2020
Withdrawn on disposal
Charge for the year.
At 31 December 2020
Net book value At 31 December 2020
At 31 December 2019		 Unrestricted
£
0
Freehold Land
£
2,250
0
2,250
0
2,250
2,250		 Restricted
£
0
Leasehold
Buildings
£
45,400
0
45,400
0
0
0
0
45,400
45,400		 TOTAL
£
0
Church
equipment
£
878
0
878
877
0
0
877
1
1		 Total
£
48,528
0
48,528
877
0
0
877
47,651
47,651

Depreciation on fixed asset properties has not been provided in these accounts as any charge is considered to be not material, on the basis that the asset has either a very long useful life; or a residual value, based on current value which is not materially different from its current value - see notes page 3 of this report for treatment of assets. All are functional assets.

7(b) Investments
The PCC currently has no investments.
8
CURRENT ASSETS
8(a)
Investments
The PCC currently has no investments.
8(b) Debtors (Unrestricted funds)
Income tax recoverable
Prepayments
Other debtors
9
LIABILITIES
Amounts falling due within one year (unrestricted funds)
Accruals and deferred income
Creditors for goods and services
Other creditors
Amounts falling due after one year (unrestricted funds)		 £
0
£
0
2020
£
7,730
0
1,774
9,504
2020
£
0
386
1,683
2,069
0		 2019
£
5,873
0
720
6,593
2019
£
50
1,597
1,005
2,652
0

7

PAROCHIAL CHURCH COUNCIL OF ST MARTIN OF TOUR, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2020(continued)

10 FUNDS

The main restricted funds comprise the Church Building Restoration funds and the Churchyard Maintenance fund.

11
SUMMARY OF FUND MOVEMENTS
Balance at 1 January 2020
Incoming resources
Resources expended
Investment gains
Transfer between funds
Balance at 31 December 2020
Balance at 1 January 2020
Incoming resources
Resources expended
Investment gains
Transfer between funds
Balance at 31 December 2020
dif
12
SUMMARY OF ASSETS BY FUND
Tangible Fixed Assets
Investment fixed assets
Current Assets
Liabilities
Amounts falling due in one year
Amounts falling due after one year
Fund balance		 Restricted
Toddlers
£
224
86
-43
0
0
267
Unrestricted
Funds
£
116,444
76,839
-78,623
0
0
114,660
114,660
0
Unrestricted
Funds
£
47,651
0
69,078
-2,069
0
114,660		 Restricted
Restoration
£
83,650
0
0
0
0
83,650
Restricted
Funds
£
116,425
18,244
-1,122
0
0
133,547
Restricted
Funds
£
0
0
133,547
0
0
133,547		 Restricted
Spire
£
0
10,300
0
0
0
10,300
Total
£
232,869
95,083
-79,745
0
0
248,207
248,207
0
Endowment
Funds
£
0
0
0
0
0
0		 Restricted
Churchyard
£
32,551
7,858
-1,079
0
0
39,330
TOTAL
2020
£
47,651
0
202,625
-2,069
0
248,207		 Restricted
Total
£
116,425
18,244
-1,122
0
0
133,547
248,207

Of the Unrestricted Funds, £38,704 has been set aside as Designated Funds for Quinquennial Church Repairs

8

Independent Examiner’s Report

To the Trustees of St Martin of Tours, Chelsfield, Parochial Church Council

I report on the accounts for the year ended 31 December 2020.

Responsibilities and basis of report

The Church’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Church’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept as required by section 130 of the Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

D J Lewis

46 Sutherland Avenue Petts Wood Kent BR5 1RB

17 March 2021

9