Report and Accounts for the Parochial Church Council of the Ecclesiastical Parish of St. Martin of Tours, Chelsfield Registered Charity No: 1131573 2024
Objects
The Parochial Church Council (PCC) of the parish of Chelsfield is responsible for working with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It is also responsible for the financial affairs of the parish and the maintenance of the parish church and churchyard of St. Martin of Tours, Chelsfield, Well Hill Mission church in Well Hill and the Parish Room in Skibbs Lane, Chelsfield.
The parish is part of the Benefice of Chelsfield with Green Street Green and Pratts Bottom. Each parish retains its own PCC.
Clergy
The Rector and Incumbent is Reverend Susan Atkinson-Jones. She is assisted by the Associate Rector, Reverend Michael Gentry, and, on a part-time basis, by Reverend Martin Hayward. All members of the clergy, supported by 4 lay readers, provide ministry across all four churches in the benefice.
Aims and Objectives
The PCC is committed to enabling as many people as possible to worship and to become part of the parish community at St. Martin’s and Well Hill. The PCC maintains an overview of worship and makes suggestions on how services can involve the various groups that live within the parish.
Services
The PCC offers a range of services that our parishioners find both spiritually fulfilling and socially beneficial. During 2024 the PCC continued to support the use of the Book of Common Prayer at St. Martin’s as well as using the orders of service from Common Worship. Regular services are held at St. Martin’s on Sundays at 10.00am and 6.30pm, as well as on Wednesdays at 9.30am. Services are held at Well Hill Mission church on the second and fourth Sundays of the month at 10.00am. A benefice service is held in each church in the benefice by rotation if there is a 5th Sunday in the month.
A Taizé service is held monthly in St. Martin’s. Messy church is held once a month on a Saturday at the church hall at St. Mary’s Green St. Green.
Other services may be arranged to celebrate events in the Christian year or other special occasions. Details of services, both regular and special, are provided online at the parish’s page on A Church Near You and published in the monthly church magazine and Chelsfield Village Voice.
The church of St. Martin of Tours is open daily for private prayer. The 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.
Pastoral Care
Any parishioner who is unable to attend services for any reason can request a visit from a member of the clergy, to join in prayer and celebrate communion with them at their homes or in hospital. They are kept informed of services and activities. Other members of our
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congregation also identify and regularly visit members of the community who are sick or in need. If requested, prayers are said at Sunday services for those who are sick or in need. Sadly the Memory Café, which provided a social environment for people living with dementia and their carers had to close during the year due to diminishing numbers.
Mission, Evangelism and Social Media
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. Both the parish and the wider benefice have a Mission Action Plan to identify areas of church life where improvements may be made and action taken.
There is an active Facebook page “ChelsfieldStMartins”. A magazine is published and emailed to interested parties. Paper copies of the magazine are also available.
The parish’s own website requires redevelopment, but information about the parish and services is given at www.achurchnearyou.com/chelsfield.
Churches and Churchyard
The repair of the spire and associated stonework has continued to be the major project during the year. Unfortunately the work, which it had originally been hoped to carry out in the summer of 2024, had to be postponed to the spring of 2025 due to delays in receiving the necessary permissions and licences from the various governing bodies. Work commenced in March 2025, and it is hoped that it will be completed by the summer.
Fundraising for the Spire Appeal continued through the year, and in spite of increased costs due to the delays, the majority of the funds required have been received or pledged. £45.4k was received in donations to the Appeal during the year. A total of £52.7k expenditure was incurred in the year, for professional fees, the purchase of the new oak shingles and other preliminary costs, leaving a balance on the fund at 31st December 2024 of £105.3k. Pledges for donations to be given in 2025, together with further fund-raising activities, are expected to cover the remaining expenditure on the project.
Other repairs and maintenance are undertaken as necessary by both volunteers and contractors.
Church Groups
There are a number of active church groups, including the Toddlers Group, Ladies Group, Focus Group, church choir, bellringers and a churchyard maintenance working group. Details of each of these groups are given on the website and in the monthly church magazine.
Deanery and Diocesan Synod Representation
Two members of the PCC are members of the Deanery Synod. One member also is a representative on the Diocesan Synod. These representations maintain the important link between the parish and the wider structure of the church.
Ecumenical Relationships
St. Martin's is a member of ‘Churches Together in Orpington’, and a Corporate Member of the Prayer Book Society and is listed on the Small Pilgrim Places Network.
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Financial Review
The Financial Statements for the Parish of Chelsfield cover the year ending 31st December 2024.
The net surplus for the year over all funds was £8.6k, of which £6.8k related to unrestricted funds. A summary of unrestricted income and expenditure is shown in the charts below:
----- Start of picture text -----
Income £89.8k Expenditure £83.0k
Ministry costs £46.5k
Donations, Gift Aid and legacies £57.6k
Upkeep of churches and churchyard £28.6k
Fundraising £9.6k
Fundraising costs £793
Lettings £7.9k
Interest £3.8k Administration and governance £6.1k
Weddings, funerals and other income £10.9k Charitable giving £1,013
----- End of picture text -----
The majority of charitable giving is made from the restricted funds with special collections at services and on other occasions. Along with the £1k from unrestricted funds shown above, a total of £12.5k was donated to selected charities during the year, increased from £10.8k in 2023.
There are 5 restricted funds, where the income received has to be spent on the specified purpose. The restriction can arise from a donor’s wishes that a donation is spent on a particular thing, or may be as a result of the launch of an advertised project, such as the Spire Appeal. It may also arise from the activities of one of the church groups, such as the Toddlers’ group.
The restricted funds are:
The Spire Appeal - launched in 2022 to raise funds for the repair of the spire of the parish church and associated stonework. As noted above, the majority of the funds have already been raised or pledged.
The Restoration Fund - a historical fund for the repair of the parish church . Donations were received in the year of £9.3k. No expenditure from the fund was made during the year.
The Churchyard Fund - a fund for the upkeep of the churchyard at St. Martin’s. Donations totalling £5.3k were received in the year, and expenditure of £1.3k incurred.
Charities Fund - this fund is used for special fundraising in the parish on behalf of a particular charity. A Focus group recommends to the PCC a selection of charities to be supported during the year, and other charities may be identified as circumstances arise. A total of £11.5k was raised and donated during the year from this fund.
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Toddlers’ Group - the Toddlers’ Group keeps its own funds for running the group.
The Balance Sheet includes the sum of £111.3k (2023: £109.6k) in both short-term deposits and creditors. This represents a restricted legacy of £103.7k received in 2022, plus accumulated interest. As reported last year, the PCC was informed by the testator’s solicitors that the legacy was not intended for the parish contrary to the wording of the signed and witnessed Will which named the church of St. Martin of Tours, Chelsfield. Any payment to the intended legatee by the PCC has legally to be approved by the Charity Commission, and there have been discussions through the year between nominated PCC members, the Diocesan solicitors and the Charity Commission to try to achieve the required approval. The PCC has incurred legal and other costs in dealing with the matter, and it has been agreed that these will be deducted from the legacy amount. In late March 2025, the Charity Commission approved a draft Order for the ex-gratia payment of the legacy, less agreed costs, to the intended beneficiary, and, on receipt of the final Order the payment will be made.
Well Hill Mission church and the Toddlers Group maintain separate finances which are consolidated into the parish figures. Well Hill Mission church made a surplus of £2,812 (2023: £1,883). The Toddlers Group made a small surplus of £114.
Reserves Policy
It is PCC policy to try to maintain a balance on free reserves which equates to a minimum of 6 months of general expenditure averaged over 3 years. It is held to smooth out fluctuations in cash flow and meet emergencies. Free reserves are defined as unrestricted funds, excluding fixed assets, and Well Hill Mission church funds. The balance of unrestricted free reserves at the end of the year 2024 was £97.4k which represented approximately 15 months’ general expenditure.
Short-term funds balances are held with the CCLA Church of England CBF Deposit Fund and the Diocesan Board of Finance, primarily with the Diocesan Church Repair Fund.
Risk Management and Safeguarding
In compliance with the recommendations from Diocese of Rochester the Parish Safeguarding Officer (PSO) has responsibility for the safeguarding of children and vulnerable adults. Appropriate training has been undertaken by the PSO. PCC members are DBS checked and undertake safeguarding training courses. Safeguarding policies are approved annually by the PCC. The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016.
St. Martin’s church, Well Hill Mission church and the Parish Room are insured with Ecclesiastical Insurance. St. Martin’s building and contents are insured for £13.3m. Well Hill Mission church’s building is insured for £3.33m. The Parish Room, including contents, are insured for £3.33m. Public liability insurance and employer’s liability cover is in place for£10m each. There were no insurance claims during the year.
Structure, Governance and Management
Chelsfield Parish is part of the Diocese of Rochester. It operates under the Church Representation Rules 2020 under the Church Representation and Ministers Measure 2019, as updated from time to time. 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.
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PCC members are appointed in accordance with the Church Representation Rules. Membership consists of the clergy, churchwardens, synod representatives and members elected by those members of the congregation who are on the Electoral Roll of the parish. On 31 December 2024 there were 105 members on the Church Electoral Roll. PCC meetings are generally held every 2 months.
A number of sub-committees have delegated powers and meet between full meetings of the PCC:
Standing Committee: - has the power to transact business between full PCC meetings, subject to limitations set by the PCC. Its members are the clergy, churchwardens, lay reader, treasurer and secretary.
Finance Committee: - discusses budgets, financial updates and any major financial matters arising and makes recommendations to the full PCC. It has the same membership as the Standing Committee, but other members with financial expertise are co-opted as required.
Volunteers
The work of the parish 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.
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. What3words ref: finger.amused.rate.
Well Hill Mission church 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. What3words ref: itself.maps.mason.
The correspondence address for the parish is through the Benefice office at St. Mary's Church, Worlds End Lane Orpington BR6 6AG and via email at office@smasch.org.
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Trustees
PCC members are trustees of the registered charity. Members who served at any time from 1st January 2024 until the date this report was approved are:
Ex Officio members : Rector: Rev'd Susan Atkinson-Jones Associate Rector: Rev'd Michael Gentry Assistant Curate: Rev’d Martin Hayward Churchwardens: Philippa Rooke Paul Gosling (to 21st April 2024) Representatives on the Deanery or Diocesan Synods: Paul Gosling, Stephen McCann and Mary Tozer
Elected Members: Karen Barter Michael Choong Caroline Davis Barry Foale (Treasurer to 1st August 2024) Tony Hemmings Val Hemmings Ken I’Anson (Reader) Anne Ireland (Secretary) Jackie McCann Wendy McDonnell Jonathan Sargant Paul Venton (to 21st April 2024) Angela Wilkins (from 21st April 2024) Co-opted: Chris Mead (Treasurer from 1st August 2024) Safeguarding Officer: Stephen McCann Bankers: HSBC, 249 High Street, Orpington, Kent Independent Examiner: D J Lewis
Adopted by the PCC on and signed on their behalf by:
16th April 2025
The Reverend Susan Atkinson-Jones (Chairman)
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDING 31ST DECEMBER 2024
| INCOME Voluntary income Activities for generating funds Income from short term deposits Income from church activities TOTAL INCOME EXPENDITURE Church activities Raising funds Governance TOTAL EXPENDITURE NET INCOME BEFORE REVALUATION Net loss on revaluation of assets NET INCOME Transfers between funds NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Note 2a 2b 2c 2d 3a 3b 3c 3c 6 |
Unrestricted Restricted Total Funds Funds 2024 £ £ £ 57,567 46,039 103,606 17,502 9,539 27,041 3,757 11,754 15,511 10,931 389 11,320 89,757 67,721 157,478 82,138 64,423 146,561 793 1,377 2,170 100 0 100 83,031 65,800 148,831 6,726 1,921 8,647 0 0 0 6,726 1,921 8,647 0 0 0 6,726 1,921 8,647 149,141 239,082 388,223 155,867 241,003 396,870 |
Total 2023 £ 190,887 20,295 9,724 9,733 |
|---|---|---|---|
| 230,639 | |||
| 109,282 996 100 |
|||
| 110,378 | |||
| 120,261 -1,250 119,011 0 |
|||
| 119,011 | |||
| 269,212 | |||
| 388,223 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572
BALANCE SHEET AT 31ST DECEMBER
| FIXED ASSETS Tangible fixed assets 7 Investments CURRENT ASSETS Debtors and prepayments 8 Short term deposits Cash at bank and in hand CURRENT LIABILITIES Creditorts - amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Creditors - amounts falling due after one year TOTAL NET ASSETS PARISH FUNDS Unrestricted 10 Restricted 10 TOTAL FUNDS |
2024 £ 46,401 0 46,401 9,781 419,930 79,398 509,109 158,640 350,469 0 396,870 155,867 241,003 396,870 |
2023 £ 46,401 0 |
|---|---|---|
| 46,401 | ||
| 25,182 415,592 21,674 |
||
| 462,448 120,626 |
||
| 341,822 | ||
| 0 | ||
| 388,223 | ||
| 149,140 239,082 |
||
| 388,223 |
Approved by the PCC on 10th April 2025 and signed on its behalf by Reverend Susan Atkinson-Jones
Chairman
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Registered Charity: 1131572
NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2024
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 S10(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.
Short term deposits
Cash is held on short deposit with CCLA, the Diocese and at the bank. Deposits include £111,268 in respect of the legacy received in error.
LIABILITIES
Amounts falling due within one year include the sum of £111,268 in respect of a legacy paid to the PCC in error by the testator’s executors. The PCC has applied to the Charity Commission for approval to make an ex-gratia payment on moral grounds to the testator’s clearly identified intended beneficiary. Such ex-gratia payment would reflect certain legal costs and other adjustments, significantly reducing the amount to be paid compared with the amount currently provided for.
FUNDS
Unrestricted Funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC.
Restricted Funds
These are funds that must be spent on specific purposes either as advertised by the PCC in fundraising or by donors.
Endowment Funds
There are no endowment funds.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572
NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2024 (cont)
| 2 INCOME 2(a) Voluntary income: Planned giving with Gift Aid Gift Aid recoverable Open plate collections at services Other donations Legacies Other income 2(b) Activities for generating funds: Parish Room lettings Brass Crosby room lettings Well Hill lettings Grazing on lands leased by the PCC Well Hill concert Fetes, raffles and other events 2(c) Income from short term deposits: Bank and CCLA Deposit Fund Interest 2(d) Income from church activities: Church magazine PCC fees for weddings & funerals Extras for weddings & funerals Toddler Group Other TOTAL INCOME |
Unrestricted Funds £ 25,608 8,134 6,108 11,387 6,000 330 |
Unrestricted Funds £ 25,608 8,134 6,108 11,387 6,000 330 |
Restricted Funds £ 0 0 11,503 34,536 0 0 |
Restricted Funds £ 0 0 11,503 34,536 0 0 |
TOTAL 2024 £ 25,608 8,134 17,611 45,923 6,000 330 103,606 3,742 2,450 800 880 1,050 18,119 27,041 15,511 15,511 26 7,776 1,568 389 1,561 11,320 157,478 |
TOTAL 2023 £ 25,599 7,822 16,048 131,418 10,000 0 |
||
|---|---|---|---|---|---|---|---|---|
| 57,567 | 46,039 | 190,887 | ||||||
| 3,742 2,450 800 880 1,050 8,580 |
0 0 0 0 0 9,539 |
8,730 3,211 400 1,190 1,288 5,476 |
||||||
| 17,502 | 9,539 | 20,295 | ||||||
| 3,757 | 11,754 | 9,724 | ||||||
| 3,757 | 11,754 | 9,724 | ||||||
| 26 7,776 1,568 0 1,561 |
0 0 0 389 0 |
47 7,229 2,136 321 0 |
||||||
| 10,931 | 389 | 9,733 | ||||||
| 89,757 | 67,721 | 230,639 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572
NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2024 (cont)
| 3 EXPENDITURE 3(a) Cost of Church Activities: Missionary and charitable giving: Church Overseas - Missionary societies Overseas - Relief & Development agencies Home - Missionary & other Church Societies Secular charites Ministry: Diocesan parish share Clergy working expenses Rectory costs Running costs: Church running expenses (incl Insurance) Church utility bills Church maintenance (incl organ tuning) Furniture and fittings Upkeep of services Mission & evangelism Publicity and books Hospitality and provisions Fees for organists Honorarium choirmaster Toddler Group Upkeep of churchyard Messy Church Parish Room Brass Crosby Room Field PCC expenses Benefice management and administration Bank charges Other sundry costs Total cost of church activities: 3(b) Cost of Raising Funds: Costs of fete and fund raising events Concert & Flower Festival (Well Hill) 3(c) Governance: Independent examiner fee TOTAL EXPENDITURE |
Unrestricted Restricted TOTAL Funds Funds 2024 £ £ £ 0 0 0 697 10,440 11,137 0 0 0 316 1,062 1,378 |
TOTAL 2023 £ 0 5,958 0 4,875 |
|---|---|---|
| 1,013 11,502 12,515 |
10,833 | |
| 41,307 0 41,307 1,536 0 1,536 3,690 0 3,690 |
39,654 1,491 3,788 |
|
| 46,533 0 46,533 |
44,933 | |
| 4,435 95 4,530 4,541 0 4,541 2,512 50,961 53,473 806 0 806 772 0 772 0 0 0 66 0 66 301 0 301 1,716 0 1,716 500 0 500 0 303 303 5,204 1,288 6,492 188 0 188 4,346 0 4,346 1,855 0 1,855 484 0 484 0 0 0 5,915 10 5,925 124 0 124 827 264 1,091 |
3,399 3,875 17,564 414 1,811 50 184 0 1,475 500 259 6,841 1,459 7,752 2,084 484 0 5,085 149 131 |
|
| 34,592 52,921 87,513 |
53,516 | |
| 82,138 64,423 146,561 |
109,282 | |
| 793 1,377 2,170 0 0 0 |
826 170 |
|
| 793 1,377 2,170 |
996 | |
| 100 0 100 |
100 | |
| 83,031 65,800 148,831 |
110,378 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572
NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2024 (cont)
| 4 ANALYSIS OF RUNNING COSTS INCLUDING ALLOCATION OF SUPPORT COSTS Church activities, running and maintenance Running costs of Brass Crosby Room, Parish Room, churchyard and Glebe field Independent examiner's remuneration |
Direct Support costs costs £ £ 16,789 5,915 11,888 0 28,677 5,915 2024 £ 100 |
TOTAL 2024 £ 22,704 11,888 |
|---|---|---|
| 34,592 | ||
| 2023 £ 100 |
5 STAFF COSTS
The PCC employs no salaried staff.
The PCC made payments to organists, cleaners and gardeners as private contractors paying against invoice.
5(a) RELATED PARTIES
As in previous years, a honorarium payment of £500 was made to C Mead for his role as Choirmaster. C Mead is also Treasurer and PCC member.
No payments or expenses were paid to any other PCC member, persons closely connected to them or related parties
6 ANALYSIS OF TRANSFER BETWEEN FUNDS
There were no transfers between funds during the year.
7 FIXED ASSETS
| (all unrestricted and functional) 7(a) Tangible Fixed Assets Cost or valuation at 1 January 2024 Disposals Loss on Revaluation Cost or valuation at 31 December 2024 Depreciation b/fwd at 1 January 2024 Charged in year Depreciation c/fwd at 31 December 2024 Net book value at 31 December 2024 Net book value at 31 December 2023 |
Freehold Land Leasehold Other tangible Buildings fixed assets £ £ £ 1,000 45,400 878 0 0 0 0 0 0 1,000 45,400 878 0 0 877 0 0 0 0 0 877 1,000 45,400 1 1,000 45,400 1 |
Total £ 47,278 0 0 |
|---|---|---|
| 47,278 | ||
| 877 0 |
||
| 877 | ||
| 46,401 | ||
| 46,401 |
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.
- 7(b) Investments
The PCC currently has no investments.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARTIN OF TOURS, CHELSFIELD Registered Charity: 1131572
NOTES TO THE FINANCIAL STATEMENTS for the year ending 31st December 2024 (cont)
8 CURRENT ASSETS
| 8 Debtors (Unrestricted funds): Income tax recoverable Prepayments Other debtors Total Debtors 9 LIABILITIES Amounts falling due within one year (unrestricted funds): Accruals and deferred income Creditors for goods and services Other creditors Legacy received in error to be returned Spire materials (restricted funds) TOTAL LIABILITIES 10 SUMMARY OF FUND MOVEMENTS |
2024 £ 2,813 0 6,968 9,781 2024 1,088 1,909 6,481 9,478 111,268 37,894 158,640 |
2023 £ 16,723 0 8,459 |
|---|---|---|
| 25,182 | ||
| 2023 1,740 1,142 8,147 |
||
| 11,029 109,597 0 |
||
| 120,626 | ||
| Restricted Funds Balance at 1 January 2024 Income Expenditure Transfer between funds Balance at 31 December 2024 Balance at 1 January 2024 Income Expenditure Transfers between funds Balance at 31 December 2024 11 SUMMARY OF ASSETS BY FUND Tangible Fixed Assets Current Assets (see note page 3) Liabilities: Amounts falling due in one year (see note page 3) Amounts falling due after one year Fund balances |
Toddlers Restoration Spire Churchyard Charities £ £ £ £ £ 403 68,351 112,528 57,801 0 417 5,009 45,447 5,345 11,503 -303 0 -52,707 -1,288 -11,503 0 0 0 0 0 |
Toddlers Restoration Spire Churchyard Charities £ £ £ £ £ 403 68,351 112,528 57,801 0 417 5,009 45,447 5,345 11,503 -303 0 -52,707 -1,288 -11,503 0 0 0 0 0 |
|---|---|---|
| 517 | 73,360 105,268 61,858 0 |
|
| Unrestricted Restricted Total £ £ £ 149,141 239,083 388,224 89,757 67,721 157,478 -83,031 -65,801 -148,832 0 0 0 155,867 241,003 396,870 Unrestricted Restricted Total Funds Funds £ £ £ 46,401 46,401 118,944 278,897 397,841 -9,478 -37,894 -47,372 0 0 0 155,867 241,003 396,870 |
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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 2024.
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 ofthe 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.
Entries relating to a contested legacy have been handled in accordance with advice from legal experts and are excluded from the charity funds until the issue is resolved.
I have no concerns about the handling of this contested legacy 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:
DJ Lewis
46 Sutherland Avenue Petts Wood Kent BR51RB
12 April 2025
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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 2024.
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 ofthe 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.
Entries relating to a contested legacy have been handled in accordance with advice from legal experts and are excluded from the charity funds until the issue is resolved.
I have no concerns about the handling of this contested legacy 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:
DJ Lewis
46 Sutherland Avenue Petts Wood Kent BR51RB
12 April 2025