St. John the Evangelist Hildenborough
REPORT & ACCOUNTS Year ended 31st December 2021
Annual report of the Parochial Church Council 2021
PARISH OF HILDENBOROUGH
Background and Aims and Purposes
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), Mrs Susan Trowbridge, (Lay Reader, Anna Chaplain and Seniors Pastor) and Mr Trevor Long (Lay Reader). 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.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community and to sharing the good news of the Christian faith as widely as possible. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. The church aims to make provision of pastoral care for people living in the parish as well as social care through the operation of a food bank.
Achievements and Performance
There were six PCC meetings during the year in addition to a General Meeting to appoint a Church Warden and the APCM in May. Due to the COVID restrictions all meetings prior to June took place via Zoom. Legislation and guidance surrounding COVID have also resulted in both the Church and Church Centre being closed for the first part of the year with a consequential effect on income. Due to the continuation of a high level of Corona infection rate rose in the area, the Incumbent and PCC made the decision, with permission from the Bishop, to suspend live services until Easter 2021. However, the Church maintained a very lively presence online with regular services and Kids Church being either recorded, or streamed from the Church. The subsequent period has seen a slow return of attendance at live services and from September a resumption of two morning services. St. John’s has also continued to serve the community through its support network and operation of its Food Bank. 2021 saw the launch of the Community Hub ‘Angel Café’ initiative in association with Angel Lane CIC. To enable this to operate in the Church Centre a ‘bean to cup’ coffee machine was purchased with assistance from a ‘crowd funding’ campaign organised by Angel Lane. The plans to re-order the interior of the church have been reviewed but little progress has been made towards final agreement and implementation.
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.
Financial Review
The inability to hold in person services in church, with collections, and to hire out the Church Centre facilities due to COVID related lockdowns and restrictions has had a serious effect on the Church’s finances. There has also been a loss of regular standing order income due to members changing personal circumstances, or to loss of members due to death or moving to other churches. The result has been that the church has been unable to financially support its mission partners as in previous years and agreed as in 2020 was not able to provide its requested level of Indicative Offer to the Diocese. The Parish Magazine, Keys, which despite the financial climate continued to attract a reasonable number of advertisers and donations from the community and showed a surplus of £5,934. With the benefit of this surplus and careful control of expenditure a small surplus of £1,418 was achieved on the General Unrestricted Fund. The year-end balance on this fund is £23,364 which is still substantially below the policy of the PCC to maintain a balance of unrestricted funds which equates to a minimum of at least three months unrestricted payments, which would equate to closer to £40,000.
A continuing generous level of financial donations, from both those within the church community and those outside it, has enabled the church to provide for those in need both through the Food Bank and through the Vicar’s Discretionary Fund.
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 W. Glass | Vice Chair |
| Mr John Bonarius(appointed 18/01/21) | ||
| Deanery Synod Lay Representatives (elected) | ||
| Mrs Rosemary Barton | ||
| Mr Nicholas Hawkins | ||
| Lay Representatives to the PCC (elected) | ||
| Mr Chris Mileham (Treasurer) (retired 31/12/21) | ||
| Mr Peter Thomas (retired 17/05/21) | Mr Trevor Long | |
| Mrs Caroline Rodger (retired 17/05/21) | ||
| Mr John Bonarius(appointed Churchwarden 18/1/21) | ||
| Mrs Julie Rhodes (retired 17/05/21) | ||
| Mr Gordon Paterson (retired 17/05/21) | ||
| PCC Secretary | Mrs Valerie Marsh (appointed 08/02/22) | |
| Mrs A Willmont (retired 17/11/21) |
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).
Rev T Saiet
05 May 2022
Parochial Church Council of St John the Evangelist, Hildenborough
Statement of Financial Activities
For the year ending 31 December 2021
| Note | Unrestricted | Designated | Restricted | TOTAL | TOTAL | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | FUNDS | FUNDS | ||
| £ | £ | £ | £ | £ | ||
| 2021 | 2020 | |||||
| INCOMING RESOURCES | ||||||
| Incoming resources from donors | 2(a) | 106,326 | 3,000 | 5,000 | 114,326 | 108,540 |
| Other voluntary incoming resources | 2(b) | - | 2,278 | 55,496 | 57,774 | 32,769 |
| Incoming resources from operating activities | ||||||
| to further the Council’s objects | 2(c) | 41,303 | (2,000) | 5,143 | 44,446 | 42,853 |
| to generate funds | 2(d) | - | 12,243 | - | 12,243 | 12,817 |
| Income from investment | 2(e) | 1,093 | 41 | - | 1,134 | 1,367 |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| TOTAL INCOMING RESOURCES | 148,722 | 15,562 | 65,639 | 229,923 | 198,346 | |
| ======== | ======== | ======== | ======== | ======== | ||
| RESOURCES EXPENDED | ||||||
| Grants | 3(a) | 76 | - | - | 76 | 4,316 |
| Activities directly relating to the work of the Church | 3(b) | 103,533 | 13,507 | 37,661 | 154,701 | 133,775 |
| Church management and administration | 3(c) | 49,629 | - | - | 49,629 | 50,304 |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| TOTAL RESOURCES EXPENDED | 153,238 | 13,507 | 37,661 | 204,406 | 188,395 | |
| ======== | ======== | ======== | ======== | ======== | ||
| NET INCOMING / (OUTGOING) RESOURCES | (4,516) | 2,055 | 27,978 | 25,517 | 9,951 | |
| FUND TRANSFERS | 9 | 5,934 | (5,934) | - | - | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | ||
| NET MOVEMENT IN FUNDS | 1,418 | (3,879) | 27,978 | 25,517 | 9,951 | |
| ======== | ======== | ======== | ======== | ======== | ||
| BALANCES BROUGHT FORWARD AT | ------------- | ------------- | ------------- | ------------- | ------------- | |
| 1 JANUARY 2021 (2020) | 21,946 | 49,961 | 68,938 | 140,845 | 130,894 | |
| ======== | ======== | ======== | ======== | ======== | ||
| BALANCES CARRIED FORWARD AT | ||||||
| 31 December 2021 (2020) | 23,364 | 46,082 | 96,916 | 166,362 | 140,845 | |
| ======== | ======== | ======== | ======== | ======== |
1
Parochial Church Council of St John the Evangelist, Hildenborough
Balance Sheet at 31 December 2021
| Note | 2021 | 2020 | |||
|---|---|---|---|---|---|
| £ | £ | £ | |||
| FIXED ASSETS | |||||
| Tangible fixed assets | 5 | 48,257 | 48,257 | ||
| ======== | ======== | ||||
| CURRENT ASSETS | |||||
| Debtors | 7 | 19,585 | 18,295 | ||
| Diocesan General Fund | 10 | 79,467 | 54,301 | ||
| Diocesan Repair Funds | 10 | 23,825 | 23,850 | ||
| Cash at bank and in hand | 37,550 | 32,988 | |||
| ------------ | ------------ | ||||
| 160,427 | 129,434 | ||||
| ======== | ======== | ||||
| LIABILITIES | |||||
| Amounts falling due within one year | 8 | (42,322) | (36,846) | ||
| ------------- | ------------- | ||||
| NET CURRENT ASSETS | 118,105 | 92,588 | |||
| ======== | ======== | ||||
| NET ASSETS | 166,362 | 140,845 | |||
| ======== | ======== | ||||
| FUNDS | 6, 9 | ||||
| Unrestricted | 23,364 | 21,946 | |||
| Designated | 46,082 | 49,961 | |||
| Restricted | 96,916 | 68,938 | |||
| ------------- | ------------- | ||||
| 166,362 | 140,845 | ||||
| ======== | ======== |
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 5 May 2022 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 2021
1 ACCOUNTING POLICIES
Please see notes below
2 INCOMING RESOURCES
| 2 INCOMING RESOURCES | |||||
|---|---|---|---|---|---|
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2021 | 2020 | ||||
| 2(a) Incoming resources from donors ** | |||||
| Planned giving - Gift Aid donations | 71,222 | - | - | 71,222 | 71,662 |
| Income tax recovered and recoverable | 17,801 | - | - | 17,801 | 17,915 |
| Other planned giving | 13,265 | - | - | 13,265 | 12,191 |
| Collections | 2,578 | - | - | 2,578 | 2,233 |
| Legacies | - | 3,000 | 5,000 | 8,000 | - |
| Sundry donations | 1,460 | - | 1,460 | 4,539 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 106,326 | 3,000 | 5,000 | 114,326 | 108,540 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 2(b) Other voluntary incoming resources | |||||
| Contributions to cost of: | |||||
| Chancel | - | - | 10,800 | 10,800 | 5,275 |
| Church Computer and New Services | - | - | - | 376 | |
| Churchyard lights | - | - | 613 | 613 | - |
| Church Centre improvements | - | 166 | 2,045 | 2,211 | - |
| Donations for third parties | - | - | 2,323 | 2,323 | 3,398 |
| “Keys” Magazine | - | 1,933 | - | 1,933 | 2,932 |
| Bright Sparks (formerly Sunbeams) | - | 179 | - | 179 | 135 |
| Vicar’s Discretionary | - | - | 18,844 | 18,844 | 10,725 |
| Who Let The Dads Out | - | - | - | - | - |
| Food Bank | - | - | 20,871 | 20,871 | 9,928 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | 2,278 | 55,496 | 57,774 | 32,769 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
- The Restricted Funds are those allocated for a specific purpose
** During the year £19,665 was donated as Unrestricted Funds and £10,705 as Restricted Funds by members of the PCC
2(c) Income from operating activities
| 2(c) Income from operating activities | |||||
|---|---|---|---|---|---|
| to further the Council’s objects | |||||
| Church Centre lettings etc | 17,729 | - | - | 17,729 | 9,377 |
| Rental - Fellowes Way | 15,600 | - | - | 15,600 | 15,600 |
| Fees | 7,874 | - | - | 7,874 | 6,646 |
| HMRC Job Support Grants received | - | - | - | - | 6,830 |
| Grant received re Angel Cafe*** | (2,000) | 5,143 | 3,143 | - | |
| Other Grants received | 100 | - | 100 | 4,400 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 41,303 | (2,000) | 5,143 | 44,446 | 42,853 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
*** During the year £5,143 was received through a crowd funding campaign organised by Angel Lane CIC towards cost of coffee machine in Church Centre. £2,000 of which had been contributed from the Church Centre Fund.
3
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
| Notes to the Financial Statements (continued) For the year ended 31 December 2021 |
|||||
|---|---|---|---|---|---|
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2021 | 2020 | ||||
| 2(d) Income from operating activities: | |||||
| to generate funds | |||||
| Receipts for “Keys” advertising | - | 12,243 | - | 12,243 | 12,817 |
| Tea & Coffee Corner | - | - | - | - | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | 12,243 | - | 12,243 | 12,817 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 2(e) Income from investment: | |||||
| Solar income | 924 | - | - | 924 | 1,090 |
| Bank and other interest | 169 | 41 | - | 210 | 277 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 1,093 | 41 | - | 1,134 | 1,367 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| TOTAL INCOMING RESOURCES | 148,722 | 15,562 | 65,639 | 229,923 | 198,346 |
| ======== | ======== | ======== | ======== | ======== | |
| 3 RESOURCES EXPENDED | |||||
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2021 | 2020 | ||||
| 3(a) Grants (see also Note 12) | |||||
| Missionary and charitable giving | |||||
| Church overseas: | |||||
| missionary and societies | - | - | - | - | 1,332 |
| relief & development agencies | 76 | - | - | 76 | 884 |
| Home missions & other Church Societies | - | - | - | - | 2,100 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 76 | - | - | 76 | 4,316 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
4
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
| Notes to the Financial Statements (continued) For the year ended 31 December 2021 |
|||||
|---|---|---|---|---|---|
| Unrestricted | Designated | *Restricted | TOTAL | TOTAL | |
| Funds | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2021 | 2020 | ||||
| 3(b) Activities directly relating to the work | |||||
| of the Church Ministry: | |||||
| Diocesan parish share | 48,000 | - | - | 48,000 | 47,000 |
| Diocesan Board of Finance fees | 2,944 | - | - | 2,944 | 1,786 |
| Clergy property expenses | 5,761 | - | - | 5,761 | 4,779 |
| Clergy and Lay Minister working expense | 4,186 | - | - | 4,186 | 4,458 |
| Church Clock maintenance | - | - | 222 | 222 | - |
| Church & Centre maintenance | 5,536 | 5,021 | 6,988 | 17,545 | 7,602 |
| Teaching materials | 97 | - | - | 97 | 75 |
| Upkeep of churchyard | 2,185 | - | - | 2,185 | 2,355 |
| Heating, Lighting & Water | 8,991 | - | - | 8,991 | 6,252 |
| Organist/Music/Upkeep of services | 6,545 | - | - | 6,545 | 5,337 |
| Church Computer and New Services | - | - | - | - | 2,939 |
| Expenditure on parish magazine *** | - | 7,594 | - | 7,594 | 7,128 |
| Vicar’s Discretionary | - | - | 12,644 | 12,644 | 6,864 |
| Food Bank | - | - | 14,020 | 14,020 | 3,062 |
| Donations passed on | - | - | 2,323 | 2,323 | 2,282 |
| Young People's work | 2,727 | - | - | 2,727 | 1,778 |
| Other Outreach & Evangelism | 1,905 | - | 1,378 | 3,283 | 748 |
| Training | 1,590 | - | - | 1,590 | 475 |
| Insurance | 5,805 | - | - | 5,805 | 5,491 |
| Cleaning | 6,144 | - | - | 6,144 | 5,820 |
| Bright Sparks (formerly Sunbeams) | - | 178 | - | 178 | 608 |
| Chancel expenses | - | - | 86 | 86 | 11,286 |
| Fellowes Way | 820 | 714 | - | 1,534 | 5,468 |
| Bank charges | 297 | - | - | 297 | 182 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 103,533 | 13,507 | 37,661 | 154,701 | 133,775 | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
*** This expenditure was totally offset by advertising and other income (see Note 11)
3(c) Church management and administration
| Church Office & Sundries | 49,629 | - | - | 49,629 | 50,304 |
|---|---|---|---|---|---|
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 3(d) Exceptional item | |||||
| Oaks Nursery rent treated as income in 2018 | - | - | - | - | - |
| Legal costs related to land and licence to nursery | - | - | - | - | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | - | - | - | - | |
| ------------- | ------------- | ------------- | ------------- | ------------- |
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 | 153,238 | 13,507 | 37,661 | 204,406 | 188,395 |
|---|---|---|---|---|---|
| ======== | ======== | ======== | ======== | ======== |
5
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
4 STAFF COSTS
| 4 STAFF COSTS | ||
|---|---|---|
| £ |
£ | |
| 2021 | 2020 | |
| Wages, salaries and pension costs | 44,805 | 43,283 |
| ======== | ======== |
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 in 2020 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 2021 | 48,257 |
| ------------- | |
| Net Book Value at 31 December 2021 | 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 2021 | - | - | 48,257 | 48,257 |
| Current Assets at 1 January 2021 | 21,946 | 49,961 | 20,681 | 92,588 |
| ------------- | ------------- | ------------- | ------------- | |
| Fund Balance at 1 January 2021 | 21,946 | 49,961 | 68,938 | 140,845 |
| Net movement in year | 1,418 | (3,879) | 27,978 | 25,517 |
| ------------- | ------------- | ------------- | ------------- | |
| Fund Balance at 31 December 2020 | 23,364 | 46,082 | 96,916 | 166,362 |
| ======== | ======== | ======== | ======== |
6
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
7 DEBTORS
| 7 DEBTORS | ||
|---|---|---|
| £ | £ | |
| 2021 | 2020 | |
| Income tax recoverable | 15,652 | 16,832 |
| Prepayments and accrued income | 1,254 | 1,002 |
| Other debtors | 2,679 | 461 |
| ------------- | ------------- | |
| 19,585 | 18,295 | |
| ======== | ======== |
8 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 8 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| £ | £ | |
| 2021 | 2020 | |
| Accruals of utility and other costs | 6,309 | 4,662 |
| Oaks Nursery rent received | 24,994 | 22,182 |
| “Keys” receipts for the ensuing year | 11,019 | 10,002 |
| Income Tax payable | - | - |
| ------------- | ------------- | |
| 42,322 | 36,846 | |
| ======== | ======== |
7
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
9 FUND DETAILS
| Opening | Incoming | Resources | Closing | ||
|---|---|---|---|---|---|
| Balance | Resources | Expended | Transfers | Balance | |
| £ | £ | £ | £ | £ | |
| UNRESTRICTED FUNDS | |||||
| General Fund | 21,946 | 148,722 | (153,238) | 5,934 | 23,364 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| DESIGNATED FUNDS | |||||
| 1. Keys Magazine | - | 14,176 | (7,594) | (6,582) | - |
| 2. Centre Refurbishment | 25,156 | 166 | (412) | (6,609) | 18,301 |
| 3. Church & House Repair(reclassified from Unrestricted Funds) | 23,850 | 41 | (714) | 648 | 23,825 |
| 4. Who Let The Dads Out | 464 | - | - | - | 464 |
| 5. Bright Sparks (formerly Sunbeams) | 491 | 179 | (178) | - | 492 |
| 6. Legacy Fund | - | 3,000 | - | - | 3,000 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 49,961 | 17,562 | (8,898) | (12,543) | 46,082 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| RESTRICTED FUNDS | |||||
| 7. Legacy Fund | - | 5,000 | (765) | - | 4,235 |
| 8. Fellowes Way House | 48,257 | - | - | - | 48,257 |
| 9. Specific Donations | - | 2,936 | (2,936) | - | - |
| 10. Vicar’s Discretionary | 5,086 | 18,844 | (12,644) | - | 11,286 |
| 11. Food Bank | 6,866 | 20,871 | (14,020) | - | 13,717 |
| 12. Clock Appeal | 462 | - | (222) | - | 240 |
| 13. Church Centre Coffee Machine and fridge for Angel Café | - | 3,143 | (9,752) | 6,609 | - |
| 14. Other Church Centre appeals | 2,045 | (1,845) | 200 | ||
| 15. Chancel/Vision 2020 | 8,267 | 10,800 | (86) | - | 18,981 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| 68,938 | 63,639 | (42,270) | 6,609 | 96,916 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| TOTAL FUND DETAILS | 140,845 | 229,923 | (204,406) | - | 166,362 |
| ======== | ======== | ======== | ======== | ======== | |
| 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 & 7 Legacies received (6 unconditional) (7 conditional)
-
8 Fellowes Way House - see Note 5 (Page 6).
-
9 These are funds donated for specific missions and projects
-
10 This fund is used by the Vicar for people in need in the parish.
-
11 This fund is to provide food and essential supplies to people in need locally.
-
12 The Clock Appeal was needed to enable the clock to be repaired and renovated.
-
13 As a condition of Angel Lane CIC running the Angel Café in the Centre a Coffee machine and fridge were purchased. Angel Lance CIC organised a crowd funding campaign which raised £5,143 of which the church contributed £2,000.
-
14 Funds raised for Church Centre alterations and tree planting.
-
15 Chancel Fund is funds donated for changes to the interior of the church under the Vision 2020 project.
8
Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
10 DIOCESAN FUNDS
| General Fund | ||
|---|---|---|
| Fund | ||
| £ | ||
| Balance at 1 January 2021 | 54,301 | |
| Monies deposited | 25,000 | |
| Monies withdrawn | - | |
| Interest from Diocese | 166 | |
| Fees charged by Diocese | - | |
| ------------- | ||
| Balance at 31 December 2020 | 79,467 | |
| ========= | ||
| Repair Funds | ||
| Church * | Fellowes Way | |
| £ | £ | |
| Balance at 1 January 2021 | 17,388 | 6,462 |
| Monies deposited | - | 648 |
| Interest from Diocese | 30 | 11 |
| ------------- | ------------- | |
| 17,418 | 7,121 | |
| Less cost of works | - | (714) |
| ------------- | ------------ | |
| Balance at 31 December 2020 | 17,418 | 6,407 |
| ========= | ======== |
- 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:- | ||
|---|---|---|
| £ | £ | |
| 2021 | 2020 | |
| Printing and other costs | (7,594) | (7,128) |
| Contributions from public | 1,933 | 2,932 |
| Received in respect of advertising in current year issues | 12,243 | 12,817 |
| Transfer of surplus funds | (6,582) | (8,621) |
| ------------- | ------------- | |
| Surplus / (Deficit) for the year | - | - |
| ======== | ======== |
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Parochial Church Council of St John the Evangelist, Hildenborough
Notes to the Financial Statements (continued) For the year ended 31 December 2021
12 GRANTS
| 12 GRANTS | |||||
|---|---|---|---|---|---|
| General | Designated | *Restricted | TOTAL | TOTAL | |
| Fund | Funds | Funds | FUNDS | FUNDS | |
| £ | £ | £ | £ | £ | |
| 2021 | 2020 | ||||
| 1. Church Overseas-Mission Societies | |||||
| Release International | - | - | 390 | 390 | 350 |
| Rev. Fred Njunga | - | - | - | - | 982 |
| Tanzania Bishops | - | - | - | - | - |
| Operation Christmas Child | - | - | - | - | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | - | 390 | 390 | 1,332 | |
| 2. Church Overseas-Relief and Development Agencies | |||||
| Tearfund | - | - | 1,104 | 1,104 | 884 |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | - | 1,104 | 1,104 | 884 | |
| 3. Home Missions and other Church Societies | |||||
| Children’s Workshop | - | - | 390 | 390 | 1,400 |
| Longbarn | - | - | - | - | 100 |
| Kenward Trust | - | - | - | - | 250 |
| Rock UK | - | - | 389 | 389 | 350 |
| Crosslight/West Kent Debt Advice | - | - | 50 | 50 | - |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| - | - | 829 | 829 | 2,100 | |
| ------------- | ------------- | ------------- | ------------- | ------------- | |
| TOTAL GRANTS | - | - | 2,323 | 2,323 | 4,316 |
| ======== | ======== | ======== | ======== | ======== | |
| Notes |
- Indicates that these amounts resulted from collections, donations and legacies.
In addition £455 was collected and donated to Kent Area Churches Together who then returned £228 to St John’s.
13 RELATED PARTY TRANSACTIONS
During the year £19,665 (2020 - £26,336) was donated as Unrestricted Funds and £10,705 (2020 - £11,387) as Restricted Funds by members of the PCC.
No other payments, apart from re-imbursed expenses, were made to PCC members.
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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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