## **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
1
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.
2
## **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.
3
## 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.
4
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.
5
## **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)
6
**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**|
Page 1
**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
Page 2
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.
Page 3
## **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**|
Page 4
## **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**|
Page 5
## **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.
Page 6
## **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**|
Page 7
## **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**
Page 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 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**