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2021-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

for the year ended 31 December 2021

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

Incumbent:

Revd Susan Atkinson-Jones The Rectory Skibbs Lane Chelsfield Kent BR6 7RH

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

Registered Charity number: 1131573

Report and Accounts for the Parochial Church Council of the Parish Church of St Martin of Tours, Chelsfield Registered Charity No: 1131573 2021

Aim and purposes

The Parochial Church Council (PCC) of St. Martin of Tours, Chelsfield has the responsibility of cooperating with the incumbent 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 and churchyard of St. Martin of Tours, Well Hill Mission church in Well Hill and the parish room in Skibbs Lane.

Changes in Clergy and Formation of new Joint Benefice

We were sad to say goodbye to Reverend John Tranter on his retirement on 31st May. Reverend John had been our Rector for 7 years. We were most grateful that he had deferred his retirement for a year due to the difficulties caused by the coronavirus pandemic, and we wish him and Janet a very happy retirement in Shropshire. It was not possible due to social distancing restrictions to hold a farewell ceremony at the time, but it was a great pleasure to welcome them both back to Chelsfield in August for a service and lunch.

On 1st June 2021 a new joint benefice was created consisting of the two parishes of Chelsfield and Green Street Green with Pratts Bottom. The benefice covers four churches - St. Martin's and Well Hill Mission in the Parish of Chelsfield, and St. Mary's and All Souls in the Parish of Green Street Green with Pratts Bottom.

Our new Rector is Reverend Susan Atkinson-Jones, who was appointed incumbent of the joint benefice. Reverend Susan had previously been active in the parish as associate priest at St. Martin's and priest-in-charge at St. Mary's, working with Reverend John, and we welcome her in her new role as incumbent of the joint benefice. In August 2021 we welcomed Reverend Michael Gentry, who was licensed as Associate Rector to assist Reverend Susan. Reverend Michael and his family have moved into the Rectory in Skibbs Lane. Both members of the clergy provide ministry across both parishes.

Each parish within the new benefice retains its own PCC. We look forward to getting to know fellow Christians in the parish of Green Street Green with Pratts Bottom and to developing a closer working relationship, sharing resources and building on each other's strengths and experience.

Covid-19

The coronavirus pandemic has continued to cause significant disruption for a second year throughout the world. However the extraordinary efforts of the scientific community in developing safe and effective vaccines in addition to methods for home testing for infection meant that once the first roll-out of vaccination had taken place, the disruption to both church and general life was less severe than in 2020. Having said that, in spite of some periods of respite when case numbers were in decline, new variants of the virus resulted in new waves of infection which saw the reintroduction of governmental and Church of England rulings over self-isolation, the wearing of face coverings and the restriction on numbers able to gather together.

In the case of Chelsfield the fast-spreading Alpha variant led to the total closure of both St. Martin's and Well Hill Mission from mid-January until 31st March 2021, with services being broadcast on social media only. In April, services in both churches recommenced with strict social distancing, cleaning and ventilation measures. The number of people able to attend services in person were limited to around 30 at St. Martin's and 9 indoors at Well Hill Mission, though most services at Well Hill were conducted out of doors from April to October, allowing more people to attend. On 19th July 2021 the government removed all Covid-related restrictions. The Church of England also revised its guidelines, which emphasised the need for both personal and corporate responsibility. It imposed on incumbents the duty of decision-making on matters dealing with acts

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of worship, events and the use of church facilities. Reverend Susan regularly consulted with the PCC to review the guidance in the context of the changing levels of risk. Restrictions were gradually eased through the second half of the year to allow more people to attend services in person and for the congregation to resume singing hymns, albeit whilst wearing facemasks. The choir was permitted to sing without facemasks whilst in the choir stalls. Holy Communion continued to be given to communicants only in one kind, it being considered still unsafe to return to using a communal cup.

Services and prayers were recorded and made available online throughout the year via the church website, Facebook and YouTube to reach those unable to attend church in person.

A collection has not been taken during a service since the start of the pandemic. Instead, the congregation have been encouraged to donate on the way in or out, including by using a new contactless payment and donation system purchased because of the restrictions imposed by the pandemic.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community at St. Martin’s and Well Hill. 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 Charity 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 church and the Parish Room.

Achievements and Performance

In our 2020 annual report we set out our aims for 2021 as follows:

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We are pleased to be able to report that we have made good progress in achieving those aims in all areas in spite of the successive waves of infection through new variants limiting face to face social contact. Because of these restrictions, we have been unable to develop our working relationship with our fellow PCC of Green Street Green with Pratts Bottom as quickly as we would have liked, but the clergy and churchwardens of each parish have worked closely together to form rotas for worship and ministry across the benefice and we have been able to share administrative resources through the benefice office. We look to build on this start in the coming year.

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 2021 the PCC continued to support the use of the Book of Common Prayer for a majority of its services. Outside of lockdowns the new pattern of services enforced by Covid was in place for the year, including the moving of Said Communion from 8am Sunday to 9.30am Wednesday. In this new placing this service continues to be better attended than before the pandemic. The Sunday services are Family Worship or Family Communion at 10.00am, and Evensong at 6.30pm (to include a Sung Eucharist on the second Sunday of each month). Because of the restrictions on capacity caused by social distancing Baptisms mainly continued to take place on a Sunday afternoon, but it is known that the clergy would prefer them to be held within a service once that is possible.

Each of our services each have a different ambience, as the 10.00am service is more suited to families and those new to church worship with some more modern hymns and interactive sermons. The 6.30pm service has started to include anthems once again, taking it closer to the traditional Evensong of previous years. The 9.30am Wednesday Communion service is quiet and reflective. On the 5[th] Sunday of the month the Benefice comes together in a joint 10am service at one of the larger churches. The average weekly attendance at one or more Services at St. Martin’s or Well Hill, counted in October 2021, is assessed to be 67 adults and 3 young people. This is an increase on 2020, but still significantly lower than the average pre-pandemic numbers which, were assessed to be 109 adults and 11 children.

At Well Hill Mission church, services are held on the second and fourth Sundays of the month at 10.00am. The second Sunday is usually a service of Morning Prayer and the fourth a service of Holy Communion. Other services may be arranged to celebrate events in the Christian year or noted Sundays, such as Mothering Sunday and Remembrance Sunday. As with St Martin’s, the normal pattern was again impacted by the coronavirus restrictions though services were held whenever the weather allowed in the church grounds. Attendance during the year averaged 14.

On 31 December 2021 there were 103 members on the Church Electoral Roll, 36 of whom were resident within the parish.

There were no services in Church from mid-January until the end of March and people were not permitted to enter the building. Services resumed for Holy week and Easter and continued, with restrictions as noted above, for the rest of the year. It was possible to hold our popular Christingle service once again at St. Martin's as well as Christmas services at both churches.

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 2021 there were 11 Baptisms, 3 Marriages, 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, but higher than in the more severely restricted 2020. 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 Benefice memorial service was held at St Martin’s on All Souls Tide, to celebrate the lives of all those who have died.

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Deanery and Diocesan Synod Representation

Two members of the PCC are members of the Deanery Synod, and one of these also represents the Deanery on the Diocesan Synod. This maintains the important link between the parish and the wider structure of the church.

The Church Building and Grounds

St. Martin's 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. Well Hill Mission church may be opened between services by contacting the PCC secretary.

Restoration & Quinquennial Maintenance: The Quinquennial survey was carried on 4th June 2021 by Thomas Ford & Partners, with the report being received by the churchwardens in September. The report advised that the church was generally well cared for and that many of the minor issues found could be dealt with by volunteer working parties. The only item requiring immediate attention was the Victorian wall bordering the Tryhorn, which had just started to collapse and was deemed a risk to churchyard visitors. This has been cordoned off and is awaiting a scope of work from the architect before repairs can begin. A number of other areas require intervention within the five-year timeframe including the spire, some external stone and timberwork, missing roof tiles and some cracks in the stone frames of two stained glass windows. Separately from the Quinquennial process, the old boiler failed its annual service in June and it proved impossible to find replacement parts. Bearing in mind the church is a Grade 2* listed building, so the options are limited, after research it was agreed to replace with a modern gas-fired boiler but with the ability to switch in new technologies as they became affordable.

: Churchyard A contractor is employed to undertake most of the churchyard maintenance. This is normally supplemented by monthly working parties organised by the Church, which were reinstated from April 2021. 2021 saw changes to footpath access due to work being carried out by Court Lodge, however the monthly Saturday working parties have cleared and tidied the boundaries allowing access to be clearer. Further work is intended in 2022 to enable this to provide a less slippery path, alongside the Court Lodge boundary. Ongoing work is envisioned to keep the Churchyard a safe and accessible place for visitors.

Well Hill Mission: Regular repairs and maintenance to the church and grounds are carried out by volunteers. No major work has been necessary during the year. In November a local historian with particular interest in Victorian churches attended the Remembrance Sunday service and took a series of photographs which were published together with a brief history.

Church Groups

St. Martin’s Toddler Group: Our Toddler Group usually runs during school term time. Babies, preschool age children and their carers meet 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 holds a DBS certificate and has attended safeguarding training covering all relevant aspects of safeguarding. The group was unable to operate through the early part of the year due to Covid restrictions, but reopened on 7th September, and has held weekly meetings since, averaging 10 adults and 10 children per week. A total of 39 different children have attended from time to time.

Choir: Usually the choir leads the singing at both Sunday services throughout the year and at other occasional and seasonal services. In the first part of 2021 the choir were unable to sing due to Covid restrictions. It was a joyful relief in June when the rules were relaxed and the choir were able to return and practice and sing together at services. Many in the choir felt relief that their singing voices had not disappeared during the long period of inactivity, and it was a reminder of what a pleasure it is to come together as a group and enhance the worship at St Martins.

Bellringers: The bellringers usually ring before our main Sunday Morning and Evening services; they also ring for weddings and funerals when requested. At the start of this year ‘normal’ ringing was still not possible, only four bells before a service, but updated guidance in June meant that all

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the bells could be rung as long as sensible precautions were taken. Social distancing meant it was not possible to recruit and train new ringers. Because it is not wise to stay in the same small space for a long period only one peal and one quarter peal were run in the course of the year. We sadly lost two members of the band this year, Sarah Ford and Jean Pailing.

Ladies Group: The Ladies Group was unable to meet in the early part of the year but reconvened in the summer, holding meetings out of doors, weekly when possible. Later in the year meetings were able to be held indoors.

Pastoral Care

Some parishioners are unable to attend church due to sickness or age. When permitted, our clergy 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 and to the local food bank.

The Memory Café met monthly in the Brass Crosby Room once restrictions had lifted in July. 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. In addition to many of our parishioners giving generously of their time in volunteering, the PCC seeks to use the biblical principle of tithing in its financial charitable giving, both directly and by facilitating third party collections. The Focus Group meets to co-ordinate identified needs and make representation to the PCC on which missionary and relief agency projects should be supported. In 2021 the principal charity supported continued to be Christian Aid. Fundraising for The Bridge Trust and Welcare in Bromley was promoted during Advent and raised £1,869 including cheques made payable to the charities and gift aid.

During Covid, organising charity events has been made more difficult as has tracking third party facilitated giving. In November the PCC reluctantly voted not to guarantee the tithing amount for 2021 to help minimise our financial losses for the year, though generous giving during Advent and Christmas meant that by the end of year we were only £100 short of our target of 10%. Despite the difficulties of organising charity events and collections, St. Martin's and Well Hill Mission directly donated a total of £6,449 to 10 charities. In addition we facilitated third party donations of at least £520 to 5 charitie ~~s.~~

Our magazine keeps parishioners and friends informed of the important matters affecting our churches and parish community and includes articles that help us grow as Christians. It is published monthly and distributed via email to approximately 160 people. The monthly newsletter is also published on the church website. We additionally produce and distribute a small number of paper copies to those with no internet access.

Our church website is ‘www.stmartinchelsfield.org.uk’ and our Facebook page can be found at ‘www.facebook.com/ChelsfieldStMartins’. They both provide regularly updated information on regular church services, special services, events and other information for members and visitors. Our website was visited, on average, 1,250 times a month in 2021. The church also operates a YouTube channel which can found at YouTube under St. Martin of Tours Chelsfield. During lockdown when it was not possible to attend church services in person, services and sessions of prayer were recorded and both streamed live on Facebook and YouTube and recorded for later viewing as people preferred. We have continued to record and stream services and prayers through these channels throughout the year. They continue to be popular, with our Facebook page having 251 regular followers and our YouTube channel 35 subscribers. The church also operates a Twitter account (chelsfieldstmar) with 46 followers and an Instagram account (chelsfieldstmartins) with 109 followers.

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Social events are an important part of parish life in helping to cement friendships both within and outside the church. They are also important in raising funds for the church. Unfortunately the continuing pandemic throughout 2021 has meant that almost all our normal social activities have been impossible to hold. We hosted two very successful Zoom events in January and February - a quiz with approximately 75 people in 14 teams, and a Murder Mystery evening hosted with the aid of a local amateur dramatic group. This latter event involved nearly 50 people, both adults and children, organised into 9 teams. We hope to reinstate many of the normal social events in 2022, including the Summer Fete, Heritage Open Day, concerts, guided walks, Sunday afternoon teas amongst others.

Ecumenical relationships

St. Martin's 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.

Financial Review :

The Financial Statements for St. Martin’s cover the year ending 31st December 2021. They incorporate the finances of Well Hill Mission church and St. Martin’s Toddler Group.

The coronavirus pandemic has had a seriously adverse effect on the PCC's finances in both 2020 and 2021. Few of the usual fundraising events, social activities and room lettings have been possible, and income in both years reflects that, being between £8k and £9k down on pre-pandemic figures. The PCC has had to use reserves to fund ongoing necessary expenditure.

Whilst we generally aim to have a balanced budget, we were unable to achieve this for 2021, given the ongoing effects of Covid on income generation. Our budget showed a deficit of £12.7k on general activities. We managed to improve on the budget a little through the year, but the final reported deficit on unrestricted income and expenditure was £9.9k (2020: £1.8k).

Total income for the year was £77.9k, of which £64.5k was unrestricted. Unrestricted income was 16% down on last year, but the difference was almost entirely due to a Special Appeal for general funds in 2020, which raised £11.9k.

Total expenditure increased to £105.3k, of which £74.4k (2020: £78.6k) related to normal on-going activities, and £30.9k for particular purposes funded from accumulated restricted funds. The largest single expense from these restricted funds was £22.7k on the urgent replacement of the church boiler in the autumn. The reduction in normal expenditure was primarily due to the decision of the PCC to reduce the Diocese Parish Share contribution to help mitigate the deficit.

The majority of our general expenditure is the cost of Ministry (£53.3k). Most of this is an annual payment to the Diocese in the form of Parish Share to pay for clergy stipend, pensions and other central costs. Rectory costs and clergy expenses are also included in Ministry costs. The upkeep of the church and churchyard is the second largest item of expenditure.

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 is significantly less than that charged by public and private churchyards. This imbalance has remained little altered for 30 years. These fees in no way cover our long-term maintenance obligations. We are fortunate in that we receive a number of additional voluntary restricted donations for the churchyard fund which help to offset part of this long-term commitment.

Significant expenditure on the church spire will be necessary in the next few years and we anticipate that a special Spire Appeal will be launched in 2022. Donations totalling £10,300 were received in 2020 in advance of the Appeal launch and are held in a restricted fund for that purpose.

Monies held in Restricted Funds arise from donations and fund-raising event income specified for a particular purpose. There are four funds, The Church Restoration Fund, the Spire Fund, Churchyard Fund, and a small balance held for use by the Toddlers Group. The new boiler was

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funded from the Restoration Fund. Balances on these four funds totalled £116k at 31st December 2021, compared with £133.5k at the same date in 2020. Details of the balances on each of these funds are shown in Note 11 of the Financial Statements.

Well Hill Mission church maintains its own finances and are separately independently examined. Gift Aid donations for Well Hill are processed through St. Martin's and credited to their account. As part of the parish, its financial results are consolidated with those of St. Martin's. Well Hill Mission had a deficit of £371 in the year (£377 in 2020). Its reserves are set aside for future maintenance works.

The Toddler Group is a controlled group and their finances are consolidated as a restricted fund within the St. Martin’s accounts. A surplus of £36 was recorded in 2021 (2020: £43). The group did not request any financial support from the PCC during 2021.

Reserves Policy

It is PCC policy to try to maintain a balance on 'free reserves' 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. Free reserves are unrestricted funds, excluding fixed assets, Well Hill Mission and all restricted funds. The balance of unrestricted free reserves at the end of the year 2021 was £47.5k, which represents approximately 7 months on that basis.

It is PCC policy to invest our short-term funds balances with the CCLA Church of England Deposit Fund and the Diocesan Board of Finance, primarily with the Diocesan Church Repair Fund.

Future Plans

The advent of proven vaccines against coronavirus gives us hope that restrictions on normal life will continue to ease. We will continue to be mindful of our responsibility to ensure our buildings and our social activities are organised so that parishioners and visitors alike are protected as much as possible from infection.

We aim to develop a closer working relationship with people in the new benefice as restrictions ease. We will continue to make safeguarding a priority and will update our procedures in line with guidance and best practice. We will build on the achievements of the year and continue to expand our ministry, and hope to encourage more of the regular congregation to return to the church postpandemic.

As noted in the Financial Review, we plan to launch an appeal to help fund the cost of urgent repairs to the Spire and surrounding areas in 2022. The scope of works would be the renewal of the shingles to the roof with new hardwood (probably oak) shingles, the carrying out of stonework and other repairs to the walls of the tower and the carrying out of other repairs to the stonework around the church identified as being necessary in the Quinquennial Report. It is essential that the works to the tower are carried out at the same time as the shingle replacement work to make use of the scaffolding.

Risk Management & Safeguarding

The PCC regularly kept the special Covid-secure risk assessments under review, using the guidance from the Church of England for all operational events during the pandemic. These have been continually reviewed through 2021 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 consider 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 three safeguarding training courses, to give them a grounding in general safeguarding plus a module dealing with Domestic Abuse. Safeguarding policies are

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approved annually by the PCC. The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to the House of Bishops' guidance on safeguarding children and vulnerable adults).

Insurance: The Church building, Parish Room and Well Hill Mission are insured with Ecclesiastical Insurance, they are index-linked and reviewed regularly. In March 2021 the Church building and contents were insured for £8.87m. The Parish Room, including contents, was insured for £2.96m. Well Hill Mission's building and contents are insured for £2.96m. The cover for the Parish Room and Well Hill Mission are in excess of their likely rebuilding cost, but are the amounts specified by the insurer. Public liability insurance cover is for £10m. There were no insurance claims during the year.

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 the Church.

Structure, governance and management

The PCC is a corporate body established by the Church of England. It operates under the Church Representation Rules 2020 under the Church Representation and Minister Measure 2019. The PCC is a registered charity under the full name of The Parochial Church Council of the Ecclesiastical Parish of St. Martin of Tours Chelsfield, registered number 1131573.

The method of appointment of PCC members is set out in the Church Representation Rules. Membership of the PCC consists of the clergy, churchwardens, lay 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 or Well Hill Mission 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.

There is usually a meeting of the full PCC every second month. There were 6 main meetings, a meeting immediately following the APCM to appoint officers, and an additional meeting in August to discuss the urgent upgrade of the church heating system. The average attendance across all 8 meetings was 82%. All PCC meetings were held online via Zoom due to the continuing Covid restrictions. The 2020 APCM held in April 2021 was attended by 28 people.

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

Administrative Information

The church of St. Martin of Tours, Chelsfield 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. Since 1st June 2021 it is part of the Benefice of Chelsfield with Green Street Green and Pratts Bottom.

The correspondence address is through the Joint Benefice office at St. Mary's Church, Worlds End Lane Orpington BR6 6AG and via email at office@smasch.org. The churchwardens may be

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contacted via email at philippa@stmartinchelsfield.org.uk or paul@stmartinchelsfield.org.uk and the secretary on secretarypcc@stmartinchelsfield.org.uk.

Well Hill Mission church is included within the parish of Chelsfield. It is situated just outside the London Borough of Bromley, in Kent. It is located about a mile east of Chelsfield Village and is reached at the end of a single-lane track leading off Well Hill Road. OS ref. TQ496642.

The church website is http://www.stmartinchelsfield.org.uk

PCC members who have served at any time from 1[st] January 2021 until the date this report was approved are:

Ex Officio members:

Rector: Rev'd John Tranter (Chairman) (to 31st May 2021) Rev'd Susan Atkinson-Jones (Chairman from 1st June 2021, having been a member prior to that date) Associate Rector: Rev'd Michael Gentry (from 25th August 2021) Wardens: Philippa Rooke Paul Gosling (from 20th May 2021) Stephen McCann (to 18th April 2021) Representatives on the Deanery or Diocesan Synods : Stephen McCann Mary Tozer Elected Members: Michael Choong (from 18th April 2021) Caroline Davis Tony Hemmings Val Hemmings Ken I’Anson (Reader) Anne Ireland (Secretary) Jackie McCann (from 18th April 2021) Jim Nicol Jonathan Sargant Graham Sawyer Terry Sparkes Paul Venton (from 18th April 2021) Co-opted Member: Barry Foale (Hon. Treasurer)

Bankers: HSBC, 249 High Street, Orpington, Kent

Independent Examiner: D J Lewis

Adopted by the PCC on 17th March 2022 and signed on their behalf by:

The Reverend Susan Atkinson-Jones

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STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31 December 2021

Note
INCOME
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from short term deposits
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)
TRANSFER BETWEEN FUNDS
6
NET MOVEMENT IN FUNDS
Total funds brought forward
11
Total funds carried forward
12		 Unrestricted
Funds
£
51,227
5,259
197
7,819
0
64,502
64,502
0
74,371
20
74,391
-9,889
0
-9,889
114,660
104,771		 Restricted
Funds
£
13,276
0
0
121
0
13,397
13,397
0
30,937
0
30,937
-17,540
0
-17,540
133,547
116,007		 TOTAL
2021
£
64,503
5,259
197
7,940
0
77,899
77,899 =
0
105,308
20
105,328
105,328
-27,429
0
-27,429
248,207
220,778		 FUNDS
2020
£
88,752
4,203
850
7,565
0
101,370
77,899
85,775
257
86,032
0
15,338
0
15,338
232,869
248,207

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BALANCE SHEET AT 31 DECEMBER 2021

Note
FIXED ASSETS
Tangible fixed assets
7
CURRENT ASSETS
Debtors and prepayments
8
5,421
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
104,771
Restricted
10
116,007
0.00
220,778		 2021
£
47,651
47,651
5,421
159,164
11,281
175,866
2,739
173,127
173,127
220,778
0
220,778
220,778
104,771
116,007
220,778		 2020
£
47,651
47,651
9,504
168,789
24,332
202,625
2,069
200,556
200,556
248,207
0
248,207
dif
248,207
-0.04
114,660
2021R Chk
dif
133,547
116,006.90
0.00
248,207

Approved by the PCC on 17th March 2022 and signed on its behalf

by: The Reverend Susan Atkinson-Jones

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 TOURS, CHELSFIELD, KENT

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021 (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 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)1).

ASSETS

Consecrated and benefice property

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 and such assets are not capitalised in the financial statements.

Tangible fixed assets for use by charity

An impairment review is carried out at each year-end and any specific resultant loss identified included in the expenditure for the year. No such loss has been identified in the year.

Freehold land - "Landers Piece" is a 0.18 acres piece of land previously used as an overflow car park, valued as fallow agricultural land. It was valued at £2,250 in 2015 and the trustees consider this to remain a fair value.

Parish Room - this is 38.3% owned by the PCC, with the balance owned by the Diocese. It is leasehold property with 45 years of a 99 year lease still to run for a peppercorn rent. It was valued at £45,500 in 2015. It has not yet been possible to obtain guidance from the Diocese what a fair open market value attributable to the PCC should be. Until this is determined, the value showing in the accounts has been held at the 2015 value.

Moveable church furnishings are capitalised at cost and depreciated over their useful economic life. If their cost is unknown or impossible to estimate the item is not capitalised. All items are listed in the Church's inventory.

Other tangible fixed assets are capitalised at cost if over £1,000 and have a useful life of more than one year. If donated, they are capitalised at a reasonable estimate of open market value at the date of 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:

Short term deposits

Cash is held on short deposit with CCLA, Diocese and 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

We have no endowment funds.

3

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021(continued)

2
INCOME		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£		 FUNDS
2020
£
25,118
10,190
5,350
960
985
396
6,941
307
1,349
5,622
11,912
1,465
0
0
0
10,300
7,857
88,752
1,819
635
0
225
902
0
622
4,203
850
850
141
1,702
5,636
86
7,565
0
0
101,370
2(a)
Voluntary income
Planned giving:
Gift Aid Donations
Tax recoverable
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)
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 short term deposits
Bank and CCLA Deposit Fund Interest
2(d) Income from church activities
Church Magazine
Extra's for Weddings & Funerals
PCC Fees for Weddings & Funerals
Toddler Group
2(e)
Other incoming resources
Insurance claims
TOTAL INCOMING RESOURCES		 27,007
7,703
6,330
960
1,545
386
2,997
510
408
2,981
400
51,227
2,297
1,008
400
640
0
0
914
5,259
197
197
54
718
7,047
0
7,819
0
0
64,502		 270
4,923
938
8
219
20
6,898
13,276
0
0
0
121
121
0
0
13,397		 27,007
7,973
6,330
960
1,545
386
7,920
510
1,346
2,989
0
400
0
219
20
0
6,898
64,503
2,297
1,008
400
640
0
0
914
5,259
197
197
54
718
7,047
121
7,940
0
0
77,899

4

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021(continued)

3
EXPENDITURE		 Unrestricted
Funds
£		 Restricted
Funds
£		 TOTAL
2021
£		 TOTAL
2020
£
3(a)
Church Activities
Missionary and charitable giving: (includes Well Hill)
Church Overseas:- Missionary societies
Overseas - Relief & Development agencies
Secular charites
Sub Total
Ministry:
diocesan parish share
parish share (Well Hill contribution)
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 Restoration non Quinquennial
Upkeep of Services
Mission & Evangelism
Advertising Services (incl Christmas Card)
Hospitality
Fees for organists.
Toddler Group
Upkeep of churchyard
Magazine & bookstall
Parish Room running costs
Brass Crosby Room Running Costs		 0
0
90
90
45,600
2,400
817
245
4,261
53,323
2,588
542
2,506
265
1,553
0
1,204
0
441
66
84
81
1,230
0
5,413
0
1,156
1,051		 0
3,367
2,992
6,359
0
22,740
84
1,754		 0
3,367
3,082
6,449
45,600
2,400
817
245
4,261
53,323
2,588
542
2,506
265
1,553
0
1,204
22,740
441
66
84
81
1,230
84
7,167
0
1,156
1,051		 1,223
2,826
3,228
7,277
51,468
2,627
1,116
245
3,180
58,636
2,642
531
2,587
230
2,009
59
0
0
675
50
273
0
510
43
5,394
162
1,179
2,070
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		 484
100
62
2,122
10
0
20,958
74,371
0
0
20		 24,578
30,937		 484
100
62
2,122
10
0
45,536
105,308
0
0
20		 484
200
74
675
0
15
19,862
85,775
0
0
257
TOTAL RESOURCES EXPENDED 20
74,391		 0
30,937		 20
105,328		 257
86,032
74,391 30,937 105,328

5

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021(continued)

4 ANALYSIS OF EXPENDITURE INCLUDING Direct Support
ALLOCATION OF SUPPORT COSTS costs costs TOTAL
£ £ £
Church activities, running and maintenance 103,014 2,294 105,308
2021 2020
£ £
Independent examiner's remuneration 100 100
(fees payable to the PCC's examiner for the examination of the financial statements)
5 STAFF COSTS 2021 2020
£ £
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

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021(continued)

6 ANALYSIS OF TRANSFER BETWEEN FUNDS

6
ANALYSIS OF TRANSFER BETWEEN FUNDS
None
7
FIXED ASSETS
(all unrestricted)
Tangible
Cost of valuation At 1 January 2021
Disposal
Additions at cost
At 31 December 2021
Depreciation At 1 January 2021
Withdrawn on disposal
Charge for the year.
At 31 December 2021
Net book value At 31 December 2021
At 31 December 2021		 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.

8
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)		 £
2021
£
2,894
0
2,527
5,421
2021
£
0
647
2,092
2,739
0		 2020
£
7,730
0
1,774
9,504
2020
£
0
386
1,683
2,069
0

7

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2021(continued)

The restricted funds comprise the Church Building Restoration fund, the Spire fund, the Churchyard Maintenance fund and the Toddler Group funds.

11
SUMMARY OF FUND MOVEMENTS
Balance at 1 January 2021
Incoming resources
Resources expended
Transfer between funds
Balance at 31 December 2021		 Restricted
Toddlers
£
267
120
-84
0
303		 Restricted
Restoration
£
83,650
20
-22,740
0
60,930		 Restricted
Spire
£
10,300
0
0
0
10,300		 Restricted
Churchyard
£
39,330
6,898
-1,754
0
44,474		 Restricted
Total
£
133,547
7,038
-24,578
0
116,007
Balance at 1 January 2021
Incoming resources
Resources expended
Transfer between funds
Balance at 31 December 2021
dif
12
SUMMARY OF ASSETS BY FUND
Tangible Fixed Assets
Current Assets
Liabilities
Amounts falling due in one year
Amounts falling due after one year
Fund balance		 Unrestricted
Funds
£
114,660
64,502
-74,391
0		 Restricted
Funds
£
133,547
7,038
-24,578
0		 Total
£
248,207
71,540
-98,969
0
220,778
220,778
0
TOTAL
2021
£
47,651
175,866
-2,739
0		 220,777.86
104,771 116,007
104,771
0
Unrestricted
Funds
£
47,651
59,859
-2,739
0		 Restricted
Funds
£
0
116,007
0
0
104,771 116,007 220,778

Of the Unrestricted Funds, £43,096 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 2021.

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

14 March 2022

9