St. John the Evangelist Hildenborough
REPORT & ACCOUNTS Year ended 31st December 2020
Annual report of the Parochial Church Council 2020
PARISH OF HILDENBOROUGH
Background.
The Parish of Hildenborough is a village, 3 miles north of Tonbridge in Kent, with about 5000 inhabitants. The Parish Church of St. John the Evangelist was established in 1844, and has a range of services. The Parochial Church Council (PCC) has responsibility for co-operating with the incumbent in promoting within the Parish the whole Mission of the Church, pastoral, evangelistic, social and ecumenical. Revd. Tim Saiet is the incumbent. He is assisted by Mr Marcus Hockley (Children and Families Pastor) and Mrs Susan Trowbridge, (Lay Reader, Anna Chaplain and Seniors Pastor). Together, the PCC and incumbent also have overall responsibility for the administration and financial affairs of the Church including the care and maintenance of the Church, Churchyard and other Church buildings. The latter includes a Church Centre complex and a semi-detached house at 12 Fellowes Way, Hildenborough, which is currently let. There were nine PCC meetings during the year in addition to the APCM which was delayed until October following permission granted by the Church of England on account of COVID restrictions. For the same reason, all but the February meetings have taken place via Zoom. Legislation and guidance surrounding COVID have also resulted in both the Church and Church Centre being closed for much of the year with a consequential effect on income. Live services and activities resumed for a spell in September and October, but as Corona infection rates rose in the area and the village was placed in tier three on the Government’s system, the Incumbent and PCC made the decision, with permission from the Bishop, to once again suspend live services. However, the Church has had a very lively presence online with regular services and Kids Church being either recorded, or more recently, streamed from the Church. Viewing figures indicate that these have been a great success. St. John’s has also continued to serve the community through its support network and operation of its Food Bank. The business and activities of the PCC and parish during the year are reflected in the document “Reports of the Various Committees and Organisations” which includes the Vicar’s Report and is available alongside these accounts. This year it largely reflects “pre-lockdown” activity. A summary of the key outcomes of each PCC meeting is available from the PCC secretary and approved minutes are available to view on request.
Membership of the P.C.C.
Members of the PCC are either ex-officio or are elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. Churchwardens are elected by the whole of the Parish. During the year the following persons have served as members of the PCC:
| Incumbent | Revd.T Saiet | Chairman |
|---|---|---|
| Licensed Children & | Mr M. Hockley | |
| Families Pastor | ||
| Churchwardens | ||
| (elected) | Mr D Green(retired 12/10/20) | Vice Chair |
| Mr W. Glass | Vice Chair(from 12/10) | |
| Mr G Paterson(appointed 12/10/20 retired 20/12/20) | ||
| Mr John Bonarius(appointed 18/01/21) | ||
| Deanery Synod Lay Representatives (elected) | ||
| Mrs Rosemary Barton | ||
| Mrs Coen Kooiman(retired 12/10/20) | ||
| Mr Nicholas Hawkins |
Lay Representatives to the PCC (elected)
Mr Chris Mileham (Treasurer) Mr Peter Thomas Mrs Caroline Rodger Mrs Annie Hawkins (retired 12/10/20) Mr Josh Hamlyn (retired18/01/20) Mr John Bonarius (appointed 12/10/20) Mr Trevor Long (appointed 12/10/20)
Mrs Julie Rhodes Mr Gordon Paterson
Persons Co-Opted by the PCC
Mrs Sue Glass (May 2019 - Oct 2020) Mrs Nancy Mansfield (Nov 2019 - Oct 2020)
PCC Secretary
Mrs A Willmont
Committees
The PCC operates through a number of Committees which meet between the full meetings of the PCC. Each Committee (except the Standing and Finance Committee) prepares minutes of its meetings and presents them to the next following PCC for consideration.
Standing and Finance Committee.
This Committee may transact the business of the PCC between full meetings. In practice its main business consists of the drawing up of the Agenda for PCC meetings and discussions of how particular topics are to be handled.
It also oversees the financial affairs of the Parish, giving advice to the PCC on specific expenditure requests and producing monthly monitoring statements and the annual budget and accounts.
Mission Support Committee.
Promotes mission at home other than within the Parish and overseas and arranges financial, practical and prayer support through prayer meetings, Home Groups and periodic information via the Church notices. Details of financial support given in the past year is included in the Annual Accounts.
Church Centre Committee.
Responsible for the care, maintenance and letting of the Church Centre complex.
Churchyard Committee.
This committee generally consists of two Church representatives and two Parish Council representatives and is responsible with the Parish Council for the upkeep of the churchyard. The committee currently has no members.
Church Electoral Roll.
See separate report.
Church Attendance.
The average adult attendance on Sunday has been difficult to ascertain accurately as the majority of services have been online. However it is clear that online viewings have exceeded the average numbers usually attending in church which for 2019 was 170 (children 45).
Safeguarding
The Parochial Church Council has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).
Parochial Church Council of St John the Evangelist, Hildenborough
Statement of Financial Activities
For the year ending 31 December 2020
| Note | Unrestricted | Designated | Restricted | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | FUNDS | FUNDS | ||
| £ | £ | £ | £ | £ | ||
| 2020 | 2019 | |||||
| INCOMING RESOURCES | ||||||
| Incoming resources from donors | 2(a) | 108,040 | - | 500 | 108,540 | 118,334 |
| Other voluntary incoming resources | 2(b) | - | 3,067 | 29,702 | 32,769 | 23,636 |
| Incoming resources from operating activities | ||||||
| to further the Council’s objects | 2(c) | 42,120 | - | 733 | 42,853 | 51,460 |
| to generate funds | 2(d) | - | 12,817 | - | 12,817 | 14,889 |
| Income from investment | 2(e) | 1,296 | 71 | - | 1,367 | 1,278 |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| TOTAL INCOMING RESOURCES | 151,456 | 15,955 | 30,935 | 198,346 | 209,597 | |
| ======== | ======== | ======== | ======== | ======== | ||
| RESOURCES EXPENDED | ||||||
| Grants | 3(a) | 3,200 | - | 1,116 | 4,316 | 13,584 |
| Activities directly relating to the work of the Church | 3(b) | 98,363 | 11,533 | 23,879 | 133,775 | 147,134 |
| Church management and administration | 3(c) | 49,804 | - | 500 | 50,304 | 49,925 |
| Exceptional item | 3(d) | - | - | - | - | 20,605 |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| TOTAL RESOURCES EXPENDED | 151,367 | 11,533 | 25,495 | 188,395 | 231,248 | |
| ======== | ======== | ======== | ======== | ======== | ||
| NET INCOMING / (OUTGOING) RESOURCES | 89 | 4,422 | 5,440 | 9,951 | (21,651) | |
| FUND TRANSFERS | 9 | 7,973 | (7,973) | - | - | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| NET MOVEMENT IN FUNDS | 8,062 | (3,551) | 5,440 | 9,951 | (21,651) | |
| ======== | ======== | ======== | ======== | ======== | ||
| BALANCES BROUGHT FORWARD AT | ||||||
| 1 JANUARY 2020 (2019) | 37,015 | 30,381 | 63,498 | 130,894 | 152,545 | |
| Church and House Repair (reclassified to Designated Funds) | (23,131) | 23,131 | - | - | - | |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| 1 JANUARY 2020 Restated | 13,884 | 53,512 | 63,498 | 130,894 | 152,545 | |
| ======== | ======== | ======== | ======== | ======== | ||
| BALANCES CARRIED FORWARD AT | ||||||
| 31 December 2020 (2019) | 21,946 | 49,961 | 68,938 | 140,845 | 130,894 | |
| ======== | ======== | ======== | ======== | ======== |
1
Parochial Church Council of St John the Evangelist, Hildenborough
Balance Sheet at 31 December 2020
| Note | 2020 | 2019 | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| FIXED ASSETS | ||||
| Tangible fixed assets | 5 | 48,257 | 48,257 | |
| ======== | ======== | |||
| CURRENT ASSETS | ||||
| Debtors | 7 | 18,295 | 25,002 | |
| Diocesan General Fund | 10 | 54,301 | 65,095 | |
| Diocesan Repair Funds | 10 | 23,850 | 23,131 | |
| Cash at bank and in hand | 32,988 | 8,468 | ||
| ------------ | ------------ | |||
| 129,434 | 121,696 | |||
| ======== | ======== | |||
| LIABILITIES | ||||
| Amounts falling due within one year | 8 | (36,846) | (39,059) | |
| ------------- | ------------- | |||
| NET CURRENT ASSETS | 92,588 | 82,637 | ||
| ======== | ======== | |||
| NET ASSETS | 140,845 | 130,894 | ||
| ======== | ======== | |||
| FUNDS | 6, 9 | |||
| Unrestricted | ||||
| As previously stated | 37,015 | |||
| Restated as Designated Funds | (23,131) | |||
| 21,946 | ------------- | 13,884 | ||
| Designated | ||||
| As previously stated | 30,381 | |||
| Restated as Designated Funds | 23,131 | |||
| 49,961 | ------------- | 53,512 | ||
| Restricted | 68,938 | 63,498 | ||
| ------------- | ------------- | |||
| 140,845 | 130,894 | |||
| ======== | ======== |
The Financial Statements have been prepared in accordance with Financial Reporting Standard for Smaller Entities (effective June 2002)
Approved by the Parochial Church Council on and signed on its behalf by:
Rev T Saiet
The notes on pages 3 to 10 form part of these accounts.
2
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements
For the year ended 31 December 2020
1 ACCOUNTING POLICIES
Please see notes below
| 2 INCOMING RESOURCES | |||||
|---|---|---|---|---|---|
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2020 | 2019 | ||||
| 2(a) Incoming resources from donors ** | |||||
| Planned giving - Gift Aid donations | 71,662 | - | - | 71,662 | 75,547 |
| Income tax recovered and recoverable | 17,915 | - | - | 17,915 | 20,886 |
| Other planned giving | 12,191 | - | - | 12,191 | 8,564 |
| Collections | 2,233 | - | - | 2,233 | 10,178 |
| Legacies | - | - | - | - | - |
| Sundry donations | 4,039 | - | 500 | 4,539 | 3,159 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 108,040 | - | 500 | 108,540 | 118,334 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 2(b) Other voluntary incoming resources ** | |||||
| Contributions to cost of: | |||||
| Chancel | - | - | 5,275 | 5,275 | 15,071 |
| Church Computer and New Services | - | - | 376 | 376 | 3,337 |
| Donations for third parties | - | - | 3,398 | 3,398 | 679 |
| “Keys” Magazine | - | 2,932 | - | 2,932 | 2,532 |
| Bright Sparks (formerly Sunbeams) | - | 135 | - | 135 | 600 |
| Vicar’s Discretionary | - | - | 10,725 | 10,725 | 1,367 |
| Who Let The Dads Out | - | - | - | - | 50 |
| Food Bank | - | - | 9,928 | 9,928 | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | 3,067 | 29,702 | 32,769 | 23,636 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
- The Restricted Funds are those allocated for a specific purpose ** During the year £26,336 was donated as Unrestricted Funds and £11,387 as Restricted Funds by members of the PCC
| 2(c) Income from operating activities | |||||
|---|---|---|---|---|---|
| to further the Council’s objects | |||||
| Church Centre lettings etc | 9,377 | - | - | 9,377 | 25,942 |
| Rental - Fellowes Way | 15,600 | - | - | 15,600 | 15,600 |
| Fees | 6,646 | - | - | 6,646 | 9,918 |
| HMRC Job Support Grants received | 6,830 | - | - | 6,830 | - |
| Other Grants received | 3,667 | - | 733 | 4,400 | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 42,120 | - | 733 | 42,853 | 51,460 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
3
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
| Notes to the Financial Statements (continued) For the year ended 31 December 2020 |
|||||
|---|---|---|---|---|---|
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2020 | 2019 | ||||
| 2(d) Income from operating activities: | |||||
| to generate funds | |||||
| Receipts for “Keys” advertising | - | 12,817 | - | 12,817 | 13,445 |
| Tea & Coffee Corner | - | - | - | - | 1,444 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | 12,817 | - | 12,817 | 14,889 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 2(e) Income from investment: | |||||
| Solar income | 1,090 | - | - | 1,090 | 950 |
| Bank and other interest | 206 | 71 | - | 277 | 328 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 1,296 | 71 | - | 1,367 | 1,278 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| TOTAL INCOMING RESOURCES | 151,456 | 15,955 | 30,935 | 198,346 | 209,597 |
| ======== | ======== | ======== | ======== | ======== | |
| 3 RESOURCES EXPENDED | |||||
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2020 | 2019 | ||||
| 3(a) Grants (see also Note 12) | |||||
| Missionary and charitable giving | |||||
| Church overseas: | |||||
| missionary and societies | 750 | - | 582 | 1,332 | 3,330 |
| relief & development agencies | 350 | - | 534 | 884 | 2,504 |
| Home missions & other Church Societies | 2,100 | - | - | 2,100 | 7,750 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 3,200 | - | 1,116 | 4,316 | 13,584 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
4
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
| Notes to the Financial Statements (continued) For the year ended 31 December 2020 |
|||||
|---|---|---|---|---|---|
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2020 | 2019 | ||||
| 3(b) Activities directly relating to the work | |||||
| of the Church Ministry: | |||||
| Diocesan parish share | 47,000 | - | - | 47,000 | 69,000 |
| Diocesan Board of Finance fees | 1,786 | - | - | 1,786 | - |
| Clergy property expenses | 4,779 | - | - | 4,779 | 4,857 |
| Clergy and Lay Minister working expense | 4,458 | - | - | 4,458 | 4,961 |
| Church & Centre maintenance | 3,805 | 3,797 | - | 7,602 | 11,281 |
| Teaching materials | 75 | - | - | 75 | 100 |
| Upkeep of churchyard | 2,355 | - | - | 2,355 | 1,058 |
| Heating, Lighting & Water | 6,252 | - | - | 6,252 | 8,371 |
| Organist/Music/Upkeep of services | 5,337 | - | - | 5,337 | 7,913 |
| Church Computer and New Services | 2,554 | - | 385 | 2,939 | 3,328 |
| Expenditure on parish magazine *** | - | 7,128 | - | 7,128 | 6,439 |
| Vicar’s Discretionary | - | - | 6,864 | 6,864 | 875 |
| Food Bank | - | - | 3,062 | 3,062 | - |
| Donations passed on | - | - | 2,282 | 2,282 | 425 |
| Young People's work | 1,778 | - | - | 1,778 | 3,805 |
| Other Outreach & Evangelism | 748 | - | - | 748 | 1,571 |
| Training | 475 | - | - | 475 | 1,580 |
| Insurance | 5,491 | - | - | 5,491 | 5,369 |
| Cleaning | 5,820 | - | - | 5,820 | 9,824 |
| Bright Sparks (formerly Sunbeams) | - | 608 | - | 608 | 670 |
| Chancel expenses | - | - | 11,286 | 11,286 | 993 |
| Fellowes Way | 5,468 | - | - | 5,468 | 4,302 |
| Bank charges | 182 | - | - | 182 | 412 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 98,363 | 11,533 | 23,879 | 133,775 | 147,134 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
*** This expenditure was totally offset by advertising and other income (see Note 11)
| 3(c) Church management and administration | |||||
|---|---|---|---|---|---|
| Church Office & Sundries | 49,804 | - | 500 | 50,304 | 49,925 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 3(d) Exceptional item | |||||
| Oaks Nursery rent treated as income in 2018 | - | - | - | - | 17,605 |
| Legal costs related to land and licence to nursery | - | - | - | - | 3,000 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | - | - | - | 20,605 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
As investigation of title raised significant doubt as to the rightful beneficial ownership of the Oaks Nursery land it was considered prudent to treat all rent received as a creditor pending clarification of ownership.
| TOTAL RESOURCES EXPENDED | 151,367 | 11,533 | 25,495 | 188,395 | 231,248 |
|---|---|---|---|---|---|
| ======== | ======== | ======== | ======== | ======== |
5
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
4 STAFF COSTS
| 4 STAFF COSTS | ||
|---|---|---|
| £ |
£ | |
| 2020 | 2019 | |
| Wages, salaries and pension costs | 43,283 | 46,713 |
| ======== | ======== |
During the year the PCC employed two Administrators, a Centre Lettings Administrator, a Children and Families Pastor and a Church Cleaner, none of whom earned £50,000 p.a. or more.
Since 19 March 2019 the Children and Families Pastor has also been a member of the PCC. He receives no remuneration or expenses from undertaking that role.
During the Covid 19 Pandemic some employees were furloughed. Wages and salaries have been off-set by Government grants received under the Job Retention Scheme - see Note 2(c).
5 FIXED ASSETS FOR USE BS THE PCC
| 5 FIXED ASSETS FOR USE BS THE PCC | |
|---|---|
| Freehold land | |
| and buildings | |
| £ | |
| Tangible fixed assets: | |
| Net Book Value at 1 January 2020 | 48,257 |
| ------------- | |
| Net Book Value at 31 December 2020 | 48,257 |
| ========= |
The freehold land and buildings comprise the house located at 12 Fellowes Way, Hildenborough. For accounting purposes, the historical cost of this property is deemed to be its purchase cost plus the cost of the refurbishment and rewiring which took place in 2009, which was capitalised in 2009 and 2010.
Due to the likely life of the building no depreciation has been charged.
6 ANALSSIS OF NET ASSETS BY FUND
| Unrestricted | Designated | *Restricted | TOTAL | |
|---|---|---|---|---|
| Funds | Funds | Funds | ||
| £ | £ | £ | £ | |
| Fixed Assets for Church use as at 1 January 2020 | - | - | 48,257 | 48,257 |
| Current Assets at 1 January 2020 | 37,015 | 30,381 | 15,241 | 82,637 |
| ------------- | ------------- | ------------- | ------------- | |
| Fund Balance at 1 January 2020 | 37,015 | 30,381 | 63,498 | 130,894 |
| As restated | (23,131) | 23,131 | - | - |
| Net movement in year | 8,062 | (3,551) | 5,440 | 9,951 |
| ------------- | ------------- | ------------- | ------------- | |
| Fund Balance at 31 December 2020 | 21,946 | 49,961 | 68,938 | 140,845 |
| ======== | ======== | ======== | ======== |
6
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
7 DEBTORS
| 7 DEBTORS | ||
|---|---|---|
| £ | £ | |
| 2020 | 2019 | |
| Income tax recoverable | 16,832 | 18,624 |
| Prepayments and accrued income | 1,002 | 3,806 |
| Other debtors | 461 | 2,572 |
| ------------- | ------------- | |
| 18,295 | 25,002 | |
| ======== | ======== |
8 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 8 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| £ | £ | |
| 2020 | 2019 | |
| Accruals of utility and other costs | 4,662 | 8,576 |
| Oaks Nursery rent received | 22,182 | 20,831 |
| “Keys” receipts for the ensuing year | 10,002 | 8,113 |
| Income Tax payable | - | 1,539 |
| ------------- | ------------- | |
| 36,846 | 39,059 | |
| ======== | ======== |
7
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
9 FUND DETAILS
| Opening | Incoming | Resources | Closing | ||
|---|---|---|---|---|---|
| Balance | Resources | Expended | Transfers | Balance | |
| £ | £ | £ | £ | £ | |
| UNRESTRICTED FUNDS | |||||
| General Fund | 37,015 | 151,456 | (151,367) | 7,973 | 21,946 |
| Church and House Repair(reclassified to Designated Funds) | (23,131) | ||||
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 13,884 | 151,456 | (151,367) | 7,973 | 21,946 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| DESIGNATED FUNDS | |||||
| 1. Keys Magazine | - | 15,749 | (7,128) | (8,621) | - |
| 2. Centre Refurbishment | 28,953 | - | (3,797) | - | 25,156 |
| 3. Church & House Repair(reclassified from Unrestricted Funds) | 23,131 | 71 | - | 648 | 23,850 |
| 4. Who Let The Dads Out | 464 | - | - | - | 464 |
| 5. Bright Sparks (formerly Sunbeams) | 964 | 135 | (608) | - | 491 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 53,512 | 15,955 | (11,533) | (7,973) | 49,961 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| RESTRICTED FUNDS | |||||
| 6. Fellowes Way House | 48,257 | - | - | - | 48,257 |
| 7. Specific Donations | - | 3,398 | (3,398) | - | - |
| 8. Vicar’s Discretionary | 492 | 11,458 | (6,864) | - | 5,086 |
| 9. Food Bank | - | 9,928 | (3,062) | - | 6,866 |
| 10. Clock Appeal | 462 | - | - | - | 462 |
| 11. Church Computer and New Services | 9 | 376 | (385) | - | - |
| 12. Chancel/Vision 2020 | 14,278 | 5,275 | (11,286) | - | 8,267 |
| 13. Sundries | - | 500 | (500) | - | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 63,498 | 30,935 | (25,495) | - | 68,938 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| TOTAL FUND DETAILS | 130,894 | 198,346 | (188,395) | - | 140,845 |
| ======== | ======== | ======== | ======== | ======== |
The purposes of these Funds are:-
-
1 KEYS - see Note 11 (Page 9).
-
2 The Centre Refurbishment Fund is for use in major improvements in the Centre.
-
3 Funds held on deposit at the Diocese are for major and Quinquennial repairs to the Church and Fellowes Way house. 4 Group for fathers and young children run monthly on a Saturday.
-
5 Group for mothers and young children run weekly in term time on a Monday.
-
6 Fellowes Way House - see Note 5 (Page 6).
-
7 These are funds donated for specific missions and projects
-
8 This fund is used by the Vicar for people in need in the parish.
-
9 This fund is to provide food and essential supplies to people in need locally.
-
10 The Clock Appeal was needed to enable the clock to be repaired and renovated.
-
11 These are funds donated for new church computer and items used at new 9 a.m. service.
-
12 Chancel Fund is funds donated for changes to the interior of the church under the Vision 2020 project.
-
Sundry income and expenditure
8
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
10 DIOCESAN FUNDS
| General Fund | ||
|---|---|---|
| Fund | ||
| £ | ||
| Balance at 1 January 2020 | 65,095 | |
| Monies deposited | 5,000 | |
| Monies withdrawn | (16,000) | |
| Interest from Diocese | 206 | |
| Fees charged by Diocese | - | |
| ------------- | ||
| Balance at 31 December 2020 | 54,301 | |
| ========= | ||
| Repair Funds | ||
| Church * | Fellowes Way | |
| £ | £ | |
| Balance at 1 January 2020 | 17,336 | 5,795 |
| Monies deposited | - | 648 |
| Interest from Diocese | 52 | 19 |
| ------------- | ------------- | |
| 17,388 | 6,462 | |
| Less cost of works | - | - |
| ------------- | ------------ | |
| Balance at 31 December 2020 | 17,388 | 6,462 |
| ========= | ======== |
- This is money that the PCC deposit with the Diocese to build up a fund to enable repairs to be carried out following the next Quinquennial review. If this fund is insufficient the Diocese will make an interest free loan to enable the repairs to be carried out.
11 RESOURCES EXPENDED
The details relating to “Keys” are as follows:-
| The details relating to “Keys” are as follows:- | ||
|---|---|---|
| £ | £ | |
| 2020 | 2019 | |
| Printing and other costs | (7,128) | (6,439) |
| Contributions from public | 2,932 | 2,532 |
| Received in respect of advertising in current year issues | 12,817 | 13,445 |
| Transfer of surplus funds | (8,621) | (9,538) |
| ------------- | ------------- | |
| Surplus / (Deficit) for the year | - | - |
| ======== | ======== |
9
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued)
For the year ended 31 December 2020
12 GRANTS
| 12 GRANTS | |||||
|---|---|---|---|---|---|
| General | Designated | *Restricted | TOTAL | TOTAL | |
| Fund | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2020 | 2019 | ||||
| 1. Church Overseas-Mission Societies | |||||
| Release International | 350 | - | - | 350 | 2,250 |
| Rev. Fred Njunga | 400 | - | 582 | 982 | 400 |
| Tanzania Bishops | - | - | - | - | 600 |
| Operation Christmas Child | - | - | - | - | 80 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 750 | - | 582 | 1,332 | 3,330 | |
| 2. Church Overseas-Relief and Development Agencies | |||||
| Tearfund | 350 | - | 534 | 884 | 2,504 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 350 | - | 534 | 884 | 2,504 | |
| 3. Home Missions and other Church Societies | |||||
| Children’s Workshop | 1,400 | - | - | 1,400 | 4,400 |
| Longbarn | 100 | - | - | 100 | 600 |
| Tunbridge Wells Street Teams | - | - | - | - | 400 |
| Kenward Trust | 250 | - | - | 250 | 800 |
| Rock UK | 350 | - | - | 350 | 750 |
| North Tonbridge Prospects | - | - | - | - | 100 |
| Crosslight/West Kent Debt Advice | - | - | - | - | 500 |
| Absolute Gospel Co (The King is Coming) | - | - | - | - | 200 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 2,100 | - | - | 2,100 | 7,750 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| TOTAL GRANTS | 3,200 | - | 1,116 | 4,316 | 13,584 |
| ======== | ======== | ======== | ======== | ======== | |
| Notes |
- Indicates that these amounts resulted from collections, donations and legacies.
In addition £545 was collected and donated to Kent Area Churches Together who then returned £273 to St John’s.
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Independent Examiner’s Report to the PCC of St John the Evangelist, Hildenborough
This report on the accounts of the PCC for the year ended 31 December 2020 which are set out on pages 1 to 10, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 1997 to 2001 (‘the Regulations’) and s.43 of the Charities Act 1993 (‘the Act’).
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of Regulation 3(3) and Section 43(20) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms of Regulation 25.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 43(7)(b) of the Act and to be found in the Church guidance, 2001 edition, issued by the Finance Division of the Archbishops’ Council. The examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with Section 41 of the Act; and
· to prepare accounts which accord with the accounting records and comply with the requirements of the Act and the Regulations, have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
(Signed)
M. Ayling A.C.I.S. 26 Stocks Green Road Hildenborough Kent
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The PCC’s set of Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2001, the Financial Reporting Standard for Smaller Entities (effective June 2002) and the Charities SORP.
Reserve Policy
It is the policy of the PCC to maintain a balance of unrestricted funds which equates to a minimum of at least three months unrestricted payments to cover emergency situations that may occur from time to time. If this is not possible in a financial period, the PCC will take action during the ensuing financial period to reduce expenditure and/or increase income as necessary to maintain compliance with this policy.
It is our policy to invest the majority of our funds with the Diocese of Rochester.
Funds
The Unrestricted Fund represents the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. The Designated Fund represents funds designated for specific purposes by the PCC. The Restricted Fund represents funds allocated for particular purposes by the donor.
The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal gatherings of church members.
Incoming Resources
Voluntary Income and Capital Sources
Collections are recognized when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognized only when received.
Income tax recoverable on Gift Aid donations is recognized when the income is recognized.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.
Other Income
Rental income from the letting of church premises is recognized when the rental is due.
Income from Investments
Interest entitlements are accounted for as they accrue.
Resources Used
Grants
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
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Activities Directly Relating to the Work of the Church
The diocesan parish share is accounted for when paid. Any parish share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.
Fixed Assets
Consecrated Property and Movable Church Furnishings
Consecrated and beneficed property of any kind is excluded from the accounts by s.96(2)(a) of the Charities Act 1993.
Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected (at any reasonable time). For inalienable property acquired prior to 2002 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2002 have been capitalized and depreciated in the accounts over their currently anticipated useful economic life (initially over 10 years) on a straight-line basis.
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under (£1,000) or on the repair of movable church furnishings acquired before January 2002 is written off.
Other Properties
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 its current value, which is not materially different from its carrying value.
Other Fixtures, Fittings and Office Equipment
Equipment used within the church premises is depreciated on a straight line basis over 4 years.
Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
Current Assets
Amounts owing to the PCC, at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Short-term deposits include cash held on deposit either with the Diocesan Board of Finance Funds or at the bank.
Charity Commission
The Parochial Church Council of the Ecclesiastical Parish of St John the Evangelist, Hildenborough is registered as a charity with the registered number of 1132021.
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