St Paul's Kingston St Paul's Church, Kingston Charity Regislfalion No. 1132023 Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 st December 2023 Incumbent Revd Adam Rylett St Paul's Vicarage 33 Queens Road Kingston Upon Thames KT2 7SF Bank Royal Bank of Scotland PIC 1 Redheughs Avenue Edinburgh EH12 9JN Independent Examiner Jacob Cavenagh & Skeet S Robin Hood Lane Sutton SM12SW
st Paul's Kingston Parochial Church Council of St Paul's, Kingston Hill Annual Report for 2023 Administrativ• Information St Paul's Church 15 situated on Queens Road in Kingston upon Thames. It is part of the Diocese of Southwark within the Church of England. The correswndence address 15 The Parish Office, St Paul's Church, Queens Road, Kingston upon Thame5 KT2 7SF. The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council IPowersl Measure 1956. The PCC is a Registered Charity IRegistration number 11320231. During the year the following served as members of the PCC: Vicar: Revd Adam Rylett Ichoirpersonj Assistant Minister.. Revd Fiona de Quidt luntil December 2023) Asslstanl CLbrate'. Revd Caro Madanat Churchwardens: Mr Gareth Buchner (Vice Choirperson. Arom April 2023J Ms Joanna Orrell (Vice Choirper50n, untilApril 2023J Mr Jonathan Melville-Thomas (unttilApril 2023} Elected Members- Mr Soli Abass Mr Don 8levin funtilApril 20231 Ms Joanna Brayton Ms Fiona Cole (Deonery Synod Representative. from April 20231 Ms Nicky Croft (Deonerysynod Repre5entotiveJ Ms Rachel Dennis Mr Mark Hayman luntil April 2023) Mr Nick Hickman (Deonery Synod Repre5entotive. from April 2023) Ms Victoria Lambourn (from April 2023J Ms Bernadette Lees Ifrom April 2023) Ms Maggie Millar Ifrom Apri12023J Ms Amber Minnev Ms Sarah larvis funtilApril 2023) Mr Christopher Johns IDeanery Synod RepresentotNeJ Mr Dale Kirk (Deonerysynod Representattivej Mr Derek Strathearn fTreosurerJ Ms Kerry Thomas Mr Peter Watson (Dioce50n Synod Representotivej In addition, the following attended some meetings but without voting rights- Ms Elena Boothman (PCC Minute Clefk & Administrator, from June 2023) Ms Caroline Dennis IPcC5ectary & Operotions Monogerj Ms Ellie HuEhes {Porish Sofeguordin9 Officer & Community Pastorj Ms Christy Lawrence (PCC Minute Clerk & AdminAStrotor, untiljune 2023J
st Paul's Kingston- Annual Report 2023 (Continuod) Wa want acknowledge God's groce and provision: nothing would hove been possible without his goodness. structuro, governance and management Mernbership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the Vicar, Assistant Minister and Assistant Curate). the Churchwardens and members of the Deanery, Diocesan or General Synods and nine members of the church who are elected at the Annual Parochial Church Meeting IAPCMI. Elected PCC members are appointed for a 3-year term. with one third coming to the end of their term each year,. Deanery Synod members are all appointed for three years- Churchwardens annually. All church members are encouraged to consider standing for election to ihe PCC or to nominate others, and we aim to have a balante of skills, background and experience where possible. The PCC is responsible for a wide range of matters affecting the Work and ministry of the church. inclLtding compliance with health and safety and disability legislation and the protection of children and vulnerable adults. In their capacity as trustees. members of the PCC are responsible lor the stewardship of funds and for the appropriate accounting and reporting of the parish finance5. The PCC works to ensure that each member is equipped to fulfil their Tole. On election. new members of the PCC are given relevant information and the most recent minutes. At the first meeting of the new PCC. the vice chair, secretary, ènd treasurer are elected.. and a deputy treasurer, electoral roll officer and minute taker appointed. The PCC has appointed two Safeguardin8 Officers who are responsible, with the Vicar and the PCC, for ensurin8 the safety of children, young people and adults ihat may be vulnerable within our community and duiing our gatherings and activities. The current safe8uardin8 officers are Rose Hickman and Ellie Hughes. All Safeguarding Officer5 attend relevant training for these roles. as do the clergy, Churchwarden5, and other staff. The PCC has adopted the Souihwark Diocesan policy'A Safe Church. and implements any necessary changes to procedures and prèelite on an ongoing basis. This policy is reviewed and renewed annually, and training has been provided for volunteers working Wlth vulnerable adults and children. The Safeguartling Offiters also tarry out a Sale8uarding Self.Audit as reqvife(J an(J the findings are reported to the Diocesan Safeguarding Department and the PCC, with an Action Plan drawn up if necessary. The PCC currently employs two full time staff.. a Pastor.. Community and an Operations Manager- an Assistant Pastor.. Worship and young adulis was also employed until August 2023; and four part time staff.. a Pastor.. Familie5, Youth and Children120 hours a weekl. an Assistant Pastor-. Children120 hours a week, term time onlv, from April 20231. an Assistant Pastor.. Youth130 hours a week, from November 20231 and an Administrator l IS hours a weekl- an Administrator.. children, youth and safeguarding was also employed18 hours a weekl until March 2023. These staff members have an annual appraisal. We pay a taIned pianist who works 2 hours per week and employ one cleaner for 3 hours per week. The PCC has in place ihe relevant policies, procedures, contracts and job descriptions for these rA)Sts and auto-enrolment pensnS for the staff. There are a number of groups which report to the PCC and whose members are responsible for specific areas of the church's activities. these vary from year to year according to the current prioritie5 for the year but always include.. Standing and Finance Committee This committee is made up of the Vicar. Assistant Curate. Churchwardens, Treasurer, and any Deputv Churchwardens and is also attended by the Operations Manager. It ha5 power to transact the business of the PCC between its meetings subjecl lo any directions given by the Council. The committee meets prior to each PCC meeting to consider outstanding issues. church finances. staffing matters and plan the PCC Agenda.
st Paul's King$ton - Annual Report 2023 (Continu•d) Fabric group This grotsp exists to ensure that the fabric of the church building is properly maintained and that the findings of the quinquennial inspettion are acled upon. It rew)rts to the PCC after each meeting. The membership is agreed by the PCC each year after the APCM. Mission Link group Each year the church supports partner organisations in mission work in Kingston. the UK and overseas through prayer and financial giving. The PCC eleds a Mission Link group. often with some non-PCC member5, annually after the APCM. to maintain the link between St Paul's and its mission partners; ensuring that members of St Payl's are informed about our mission partners and engaged with them in prayer. two-way tommunication, and practical and financlal support. This group recommends the distribution of the tithe of It)% of unrestricted funds income to be allocated to our partners annually to the PCC for approval. Risk management The PCC has reviewed the strategic and operational risks it faces. The major risks identified and Steps taken to mitigate these risks are as follows: Property f ire or theft. Insurante cover is maintained against both these risks. Fire inspections are cariied out annually by a suitably qualified and experienced professional and fire extinguishers ale tested and replaced as advised. The lightning conductor is also inspected and tested every three years, the elettrical tircuits every five years and portable appliances and gas boilers every year. Mi$appropriotion of f und$. The budgeted expenditure for each year is approved by the full PCC. The Standing and Finance Comrnittee operates a system ol controls intluding analytical reviews and se8re8ation of dLtties that are desi8ned to mitigate against any potential for the misappropriation of funds. The amounts of cash held at any one time are not material to the Parish. Two signatories are Tequired for all payments. All matters involving unbudgeted expenditure in excess of £1,5CQ are put to the full PCC. Revenue f olling below committed expenditure. The level of giving is carefully monitored throughout the year. Any anticipated delicit is addressed through a ieview of committed expenditure and by drawing the congregation's attenlion to the need for increased giving. Safeguarding: Allegation5 of inappropriate behaviouragainst per$on$ acting on behalf of the parish. All new employees and volunteers are subject to a careful recruitment process. Through the Diocese, the parish conducts DBS checks on all those involved in ministry lo children. young people and vulnerable adults.. and follows the guidelines set out in'A Safe Church. for all activities and in respondin8 to allegations. Public beneflt The members of the PCC are aware of the Charity Commission guidance on public benefit, and are confident that by promoting the work of the Church of En8land in the parish of Kingston Hill it provides public benefit by: providing facilities for public worship. pastoral care for both its members and others. including the sick and the bereaved- the teachin8 of Christianity through sermons. courses and connect groups; the occasional offices (baptisms, thanksgivin85. weddings, wedding blessings. funerals, memorial an(i bereavement seNFcesl for members of the Socal community- leading collective worship in schools; running groups for pre-school children and their carers (both in church and in the community at Kingsnymptonl, as well as a number of additional events for families- running groups and activities for children and youth, boih on Sundays and during the week- running a Family Drop In lin church. until July 20231; running a Community Drop in lat Kingsnympton. in partnership with Kingston Achieving for Children),. providing an over-555 club open to all in the community. supporting other charitie5 in the UK and overseas; promoting Christian values and service by members of the Church in the community, to the benefit of individuals and society as a whole. A4
St Paul's Kingston - Annual Report 2023 (Continued) Objectives and Activities The primary objective of St Paul's PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices ol the Church of England. The PCC h3S the SpOnsIbl11ty of to-operating wilh the Vicar in promoting in the ecclesiastical parish the whole mission of the Church. pastoral. evangelistic. ecological, social and ecumenical. The main objectives of the PCC are to help St Paul's follow our mission statement: To be a people who. through encounter. transformation and love, are growing in their life with God.. Encountei- with God the Father through His Son, the Word, by His Spirit. Transforrnation- through a loving, healing and liberating relationship with God. Love- and care for one another, those around us and all God's creation The PCC, alon8 with the staff team, oversaw the followin8 during 2023: Staffing changes-. Our part time Administrator: children. youth and safeguaTdinB'S role came to an end in March 2023 and we employed a part time Assistant Pastor- Children (Casey Buchnerl in April 2023- o Our part lime Administrator left in June 2023, and we employed a new part time Administrator (Elena Boothmanl the same month- o Our full time AsSlStant Pastor- Worship and youn8 adults Ilonathan Crowtherl left in August 2023,. o We employed a part time Assistant Paslor.. Vouth IBen Hislopl in November 2023; Building work: o We embarked on a project to replate the church carpel during which we discovered that the floor in the church was rotten and needed replacing. Jlon8side the repair of various water leaks under the floor- in the main water pipe and in the heating System. This resulted in the main section of the church b(tildin8 being unusable for four month5 (August to November) and our 9am and 11am services were relocated to our church 5chool- St Paul's Primary- lor this time; o We upgraded the AV equipment in the church alongside the work on the floor- We have continued to livestream both our 9am and 11am setvices on YouTulie, both seNices a available for people to catch up on afterwards. This was not POS5ible for the time our services were taking place at St Paul's Primary School.. We held a Confirmation Service in March 2023 at which 14 of our youn8 people and l adult were confirmed,. We offered Prayer Ministry Trainin8 and continued offering Prayer Ministry after our 9am service5; We introduced a small choral group al occasional 9am services.. We Start Ihe Day with Prayer on Tuesdays. Wednesdays and Thursday mornin8s' We continued running a midweek communion service followed by a light lunch once a month on Thursday. This is aimed at anyone at home during the week,. We held a monthly prayer and worship evenin8 called Encounter. until July 2023: We ran a weekly Lent course for the church community. We continued to run two weekly groups for ioddler5 and their parentslcarers Icalled Rainbows) in the church until the work on the floor started, one has now restarted.. We continued to run one group for toddlers and their parenis/c3rers (called St Paul's Stay & Playl in the community on the Kingsnympton Estate,. We run groups for children aged 3 Inur5eryl to 11 (year 61 during our 11am service, these are split according to age,. Our youth meet weekly. with the younger youth (years 7-91 meeting during the 11am service and the older youth Iyears It&131 meeting on a Sunday evening at and after the 7pm service for worship, teaching and discussion- The children & youth also meel re8ularly for socials and other 3ctivitie5. and mentoring is available for those youth who want it. We ran a youth weekend away attended by 24 young people- We ran two events for Dads and their children- a camptng trip in the summer and a youth hostel trip ir¢ the autumn,.
st Paul's Kin9$ton- Annual Roport 2023 (Continuod) We continued our weekly Family Drop In lin church) until Juty 2023- We run a Community Drop in lat Xingsnympton. in partnership with Kingston Achieving for Children),. We have made connections with Christian student ministries in Kingston and participated in student outreach and evangelisffl on ihe 5treet5 of Kingston- We ran a Ladies Quiet day at the Franciscan Centre; Evergreens continued running its programme of activities for those over 55 both inside the church and from the local community; We ran a termly programme of Connect groups: At Easter we held a family Last Supper, a Meditation at the Cross. and a 3 day 24 hour prayer room from Good Friday to Easter Sunday,. We ran a number of social events for the church family to engage in. includin8 thurch BBQ'S: We ran the Hold Me Tight Relationship Course in the summer term,. We ran an Alpha course in the summer term- We offered in house Safeguarding training for all volunteets: Our staff team attended an EDI training course- We held two Volunteer Celebration evenings, one in the summer and one just before Christmas. to celebrate the many volunteers who help make St Paul's the active vibrant thurch it is: Groups from the church attended the Wildfires Festival and the Nev4 Wine United Summer Conference; The staff tearn attended the New Wine Leadership Conference in February 2023 and went on retreat together in Septembe¥ 2023- We continued to seek to reach out to and bless our local communily, and have a collection box for the local Foodbank in church,. Most members of the church receive a weekly email with information and resources, including. prayer resources. updates of activities happening in the church community and suggestions of ways to engage further with God, members without inlernel (eIve a posted version of Ihis,. We have tontinued to run a PrayerLine to pray for immediate needs of those in our community,. We SLtpported and enabled the running of an event for our mission partner Middle East Media. We hosted leaving events for year 6,5 at our local schools run by our mission partner Insight; We enabled the runninB of the Tearfund Big Quiz in N¢)vember 2023.. We have continued to support St Paul's school including- running assemblies weekly.. holding special services in the church such as Harvest, Welcome to Reception parents and children, Christmas, Easter and Leavers seryices: running Psalms & stretches in the school.. and provided pastoral support for parents at ihe school. Volunteers All the above objectives and achievements rely on the enormous contribution made by church members as unpaid volunteers in the activities of the church. The PCC. itself comprised mainly of volunteers, acknowledges with thanks the crucial importance of the time and skills provided by so many church members to enable the ministry of St Paul's to flourish. Achievements and perfomiance Review of the year The full PCC met six times during the year with an average level of attendance of 90%. Committees met between meetings and minutes of their deliberations were received by the full PCC and discussed where necessary. The APCM was held in April. The PCC continued to oversee the life, work and mission of the church, including a reminder of the Charity Commission's guidance on publit benefit. The PCC gave consideration at the first meeting of the newly appointed Council to its remit and purpose. as set out in the Church of Engl8nd's Representation Rules. We also considered a wide range of bssues. including the following (by no means an exhaustive listl- As our Administrator.. children. youth and safeguardin&s contract ran out in March 2023, we hired a part time Assistant Pastor.. Children in April 2023 (Casey Buchnerl.. A-6
Sl Paul's Kingston - Annuol Roport 2023 {Continuod ) We changed ihe role of our Pastor.. Youth (Gen Rylettl to that of Pa5tor'. Familie5, Yovih and Children,. As our Administrator left in June 2023. we hired a new Administrator IElen3 Boothmanl also from June 2023,. We appointed a part time Assistant Pastor.. Youth (Ben Hislopl from November 2023,. We discussed the House of Bishops recommendation concerning the bleSSFng of same sex relationships- We appointed new Foundation Governors for St Paul's school,. We put up the replacement church noticeboards in line with our new branding las approved in 20221: We removed the carpet and dais as approved in 2022,. however this led to the discovery of rotten floorboards and various water leak issues which has extended the project into 2024. We have been working closely with our Inspecting Architect INicholas Weedenl throughout this process: We replaced our sound and AV equipment alongside the work on the church floor: We continued reviewing and updating our Policies and ensuring their compliance; We received reports on Safe8uafdin8 at St Paul's. renewed our adherence to the Safe Church policy and appointed a new Parish Safeguarding Officer (Ellie Hughesl: We received reports on Deanery Synod meetings.. We supported the staff team in running the church while our vicar, Adam Rylett, took a six week sabbatical. We supported our vicar, Adam Ryleli, as he betame Area Dean,. We looked at our volunteer recruitment process and will be launchin8 a new process in 2024,. We looked at our provision for those over 65 in the communitv- The voluntary contribution to Souihwark Diocese, known as the Parish Support Fund, was distussed and a pledge of £127.O)O lor 2024 was a8reed.. We agreed our mission giving in support of various mission partners and ensured contact with these charities is maintained,. We ran a Successful Gift Day for three charities in December 2023; As In previous years, the PCC worked harmoniously and well together over the year, with good levels of attendance and participation in meetings. There continues to be a good balance of new and experienced members on the council. At every meeting the PCC examines our financial position. and we are 8rateful to God and his people for their 8enerosity in supporting the church's work in Kin8slon and beyond. Church Attendun¢e All ale welcome to aitend our regular services, both online and irt person. As of Aprll 2023, there are 205 parishioners on the Church Electoral Roll. 3 names were added durin8 the year. 6 were removed due to moving awav/changin8 church and I was removed due to death. We have a number of people attending who are not on the electoral roll for vaTiOUS reasons and a normal Sundav sees around 180 adults and 60 childrenlyouth attend across the three setvices. Financiol review We finished the year wilh a General Fund surplus of £15,232 before transfers between funds, with income of £423,86212022.. £379.5931 expenditure of £408.63012022.. £374,5621 and the balance carried forward 01 £134,077. The increase in the yeaf to General Fund income of £44.269 was due to higher occasional donations and grants for VA T recoveries on repairs. The increase 01 £34.068 in the year to General Fund expendsture was largely due to floor repairs, increases in energy costs, equipment purchases and depreciation. and tithed gbving to mission and relief agencies. Under our policy of giving at least IO% of our General Fund income (before grantsl to mission and relief charities this amounted to £39,0(M). A further £23.816 was paid from Gift Day collections including £13,442 carried over from the 2022 Gift Day. The charilies supporled and ihe amounts gbven can be seen in note 13 of the Financial Statements. The significant works during the year in the church building on the delayed projects of replacin@ the church carpet and upgrading the sound system revealed rot to the flooi struclure which needed replacing and water leaks located and repaTrred at additional cost lo thai bud8eled. A total of £123,(KJO has been Spent in the year on these projects and the carpet is expected to be laid during the Easter school holidays. The
st Paul'8 Kingston - Annual Report 2023 (Continuod) funds Set aside and grants received over the past three years for these projects enabled them to be undertaken without requiring a special appeal from church members and overall total funds carried forward have reduced by £25,SLKJ. A further £20.(X)O to complete ihese projects has been budgeted for in 2024. In 2024 higher staff costs as well as the impart of inflation on other church costs will result in increased expenditure at a time when cost of living pressures on ihe disposable incomes of church members will make increasing donations difficult. We are grateful fof God's blessings through his people this year in providing for our finances, and again seek his faithfulness lor next year. Reserves policy It is PCC policy to aim to maintain a balance on its General Fund which is sufficient to enable payments to be made when they become due and to enable current activilies to continue in the shori term. shotjld funding fall or significant unforeseen expenditure be required. The PCC aims to have balances equivalent to 3 months of budgeted General Fund expenditure. In 2024 this amounts to £108.105. The closing balance this year of £134,077 meeis this aim. The PCC keeps boih ihis policy ond its implementation uniler regular sciuliny. Futur8 Plans l. In 2024 and subsequent years. the PCC aims lo build on the initiatives undertaken in the past in furtherance of its stated objectives. 2. We will discuss the Diocesan Anti Racism Charter with the airn to adopt this and aBree appropriate actions. 3. We will continue to review and evaluate how the slructures and culture of St Paul's create barriers to the equality and inclusion of all God's children in our community and worship and seek to eliminate them. 4. We will continue in a life of worship. prayer and obedience. seeking to SPUT one another on in the whole of life to know the presence of God through his Holy Spirit and make known the Good News of Jesus. 5. We will release the people of God to serve him In alignment with the gifts that he has given them and the place to which he has called them. 6. We will ensure thal, while we continue to trust in God for the provisions we need for his service, we are good stewards ol the financial resources that are entrusted to Us and that St Paufs has a secure footin8 on which to move lorward. 7. We will revamp the church website so that it is more modern and fit for purpose. 8. We will look to employ a Worship Pastor to aid us in our life of worship at St Paul'5 and in the community. 9. We will complete the work on the floor started in August 2023, ensuring that all water issues are resolved to protect the floor from rot in the future, and lay ihe new carpet. 10. We will continue our study into the use of our buildin8 and how it can be reordered to effectively meet the needs of our ministry here in Kin8Ston. This includes h)okin8 at reordering the kitchen and toilet area. Approved by the PCC on 26ih March 2024 and signed on their behalf by the Revd Adam Rylett Ichairpersonl A-8
Independenl examinef s reportto the trustees of St Paul's Church, Kingston Hill I report to the charity trustees on my examination of the accounts of St Paul's Church. Kingston Hill for the year ended 31 Decembef 2023 set oul on pages A-10 to A-16. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act.). report in fespecl of my examination of the Church's accounts as carried out under section 145 of the Act and in carrying out my examinab.on I have followed all the applicable Directions given by the Charity Commission under section 145151{b) of the Act. Independent examlner's statement Since the Church's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving rne cause lo believe that in any material respect.. accounting records were not kepl in respect of the Church as required by sèction 130 of the Act.. or the accounts do not accord with those records.. or the accounts do not comply with the applicable Tequiremenls concerning the form and content of accounts sel out in the Charities (Accounts and Report) Regulations 2008 other than any iequirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in Ihis report in order to enable a proper understanding of the accounts to be reached. iriam Hickson CTA FCA J•cob Cavenagh & Skeet 5 Robin Hood Lane Sutton Surrey SM12SW Date: 18 &>14
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2023 Restricted Unrestricted Income Funds Funds Restricted Total UnrestriTCted Income rotal 2022 Income 2023 Funds Funds Note Income from.. Donation5 and legacies Church acliwlies Other trading artivities Investments Other 2(a) 2(b) 2(cJ 2(d) 2(e) 404,485 17.730 55.626 460,111 1.730 19,460 1,363 1.363 557 5,066 4,$50 4.550 355,278 23,565 36,944 392,222 23,565 1,349 1,401 1,349 155 4.509 1,246 Total 426,724 63,826 490.550 380.089 38.448 418.537 Expendlturo Expenditure on: Church activities Olher trading acliwlies Total 3(a) 3(b) 449,892 56.044 $05,936 77 376.434 1,584 3T8.018 380 380 449,892 56,121 $06,013 376,434 1, 964 3T8,398 Net Incomellexpendlturel 123.1681 7.705 115.4631 3,655 36,484 40, 139 Transfers between funds 26.050 {26.0501 Net movement in funds 2.882 {18,3451 115.4631 3,655 36,484 40, 139 Reconclliation of funds.. Total funds brought forward Total funds carried forward 217,800 48,142 265,942 214, 145 11.658 225,803 220,682 29,797 250.479 217,800 48. 742 265.942 The notes on pages A-12 to A-16 fonn part of these financial slalemenls A-10
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL BALANCE SHEET at 31 December 2023 2023 2022 Note Fixed Assets Tangible assets 45.962 45,962 6,298 6.298 Current Assets Debtors and ppaymentS Short term deposits Cash at bank and in han 17.854 97.OS1 118.292 27,255 94,038 156.503 Total current ass•is 233.197 277, 796 Llabilities: Creditors.. amounts falling due wilhin year 128.6801 (18, 152J Net Current Assets 204.517 259.644 Totsl N•tA$$•ts 250,479 265,942 Funds 01 th• Parlsh Unreslricled funds 9810 220,682 29,797 217.8¢XI 48, 142 Restricted income fund$ 9&10 Totsl funds 2SO,479 265,942 Approved by the Parochial Church COU11 on 26th Mafth 2024 and signed on lis behalf by.. The Revd A am Rylett (Chairperson) Mr Derek Straiheam ITreasurerl The nolos on pages A-12 to A-16 fom part of Ihese finarK4al stslemenls A-11
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023 ACCOUNTING POUCIES Basls of preparatlon The PCC ¢s a public benefit entity wthin the meaning of FRS102 The finanaal ststements have been pyeparèd under the Chanties Aci 2011 and In accordan wth the Church Accounhng Regulatsons 2L goveming the indiv1dual accounts ol PCCS. and 1th the Regulations'"true and lair vieW' provisions, together wlh FRS102 as the apICable accounbng standards and the 2019 version of the Statement of Recommended Practice, Acoxmtirrtj and Re[ing by Chwities ISORPIFRS10211 The finam81 statemen15 have been prepared under the hislwcal wst convention In pounds stèrling rounded 10 the nearest pound The gc¥ng cortem basis has en used In the weparation ol the accounts and there are no material uncertainties relating to going concem The PCC have considered the irnpacl of the cost ol living cnsis on the church finan$ and having regard to current cash balances and projected incA)rne and expenditure the next 12 months are satysfied Ihat Ihe going nCeM basis in prepanng the coun1$ Is appropriatè The$e a¢¢ounts (ki riot in¢ludè thè a¢o>unts of thur¢h groups that owe thetr allilialion to another body nor those thai are inform 9alherin9s ol church members. Funds Restricted funds must be spent on restr purposes and details ol the fvnds hekd and the restrictions yovided are sho1 in notes 9 and 10 Any balarKe iemaining unspent at the end of eath year must bè carried forward as a balance on that lund. The PCC dces not usually invest separa¢dy for each fund and interest Is apwrtioned lo Individual ndS on an avera9e balan ba$ Unrestricted fund5 are general funds ¥thich can te used lor PCC ordinary purposes and de&gnated funds ar& amourtt$ se¢ asd¥ by Ihe PCC mapr repatr$. a speofic ministy or • fLrtur proi•ct. Ineom• Planned giving. collectiws and donations a recognised received Tax rewverable is rtr¢ogni$ed en thé Income lo which It r81at&s Is received Grants and le9atses arè accounted lor %%then the PCC Is entitled to the arnounls due Interest is accnJed and all other Income. IUding church lettings. is recognised when it is receivalle Al Incwe is aUnted Icf gross The value tsf Yoluntsry help received 18 not induded in the 8c¢ounis but IS ¢Jebed in th¢ PCC'S #nnual rep)rt Exp•ndlrur• •ndllabllltl•s Liabilities are recognised as soon as Ihere is a legal CK constructive oblatIon and settlernent 15 probable and qvantlriae Grants and donatws a accounted for %then paid over, or vknen 8warded. if that award ¢reaie5 8 binding Qr ¢onstrudive Ol93trOn on the PCC The di¢)ctrsan pansh $upwrt fund contributions are accounted lor tten ¢Jue Amounts reIVed spec3fically lor mission ¥e dealt wth as feslricled funds. All other expenditure Is generally recognised en Il Is Irturred and is acco¢JnteLI for gross Al 3clmin151ration ¢ts51$ are deemed io supwrt ¢hur¢h and art dasy'fied as supwrt ¢osis in note 3181. Flx•d•ss•ts Consecrated and beneficfjd propth is not induded In Ihe ac4nts in o¢crydance with $1012llal 8nd Icl ol the Chanties Act 2011. Movable churth furnishin9s held by the Yr and churctrafdens Sal trust for the PCC atvj ¥thich require a faculty for disposal are Inal4enable property. listed in the churth's Inventory, %thich can be inspected lat any reasonable Iimel Al expenditure irKAJrred dunng the year on ¢onse¢rated Qr benefice buildings and movablè thurch lumishing, %*ther maintenartt or improvwnart Is vrritten off as expenditure In the finanoal statements Fixed assets are staled at cost less provisic) for deKKeoatson Equipment used wthin the thurch premises is depreuated on a straight line basis over 4 years eXpt for the sound system Speakers & equipment ich is depwated over 10 years Individual Iterns of equipment wth a pvrchase pnce of £1.OOD or le$5 s bwittttn off then the asset is a¢quired. Currentassets Short-tem deposits comwse cash held on depwt %%ith the CBF Church of England Funds. A-12
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) FL>r the year •nd¢d 31 D¢cember 2023 Restri¢trd Income Funds Unrestricted Fund? TOTAL FUNDS 2023 2Q22 Income from-. 21al Don4tions •ndl¢9•¢1s Gift aKI donaknon$ Tax recoverab Other donations Collections at seryices Gift day Sundry donab"on$- ¢8tering & miscellaneous Gfanls Listed Places of Worship Schern?- VAT Grants.. Other 270,691 70.242 27A24 1.581 140 2.812 921 270.831 73.054 28,345 1,581 16,003 242,952 63,661 24,638 1.993 10. 188 305 9.S47 213 60,750 48,272 460.111 392.222 16,003 9.547 25,000 404.485 35.7SO 55.626 21bl Church activiti•s Church letting$ Fee$ for wetsjings & fun8ro18 Chur¢h grgups incon Outreach events receipts Training receip15 11N8 1.333 2.900 1.399 2SO 17.730 11,848 1.333 4,630 1,399 250 16.364 492 5.039 865 805 23.565 1.730 1.730 21cl Oth•r tr•dlng •¢¢lvttl•s Fundraisin9 evenl$ 8 a¢tivitp$ 1.363 1.363 1.383 1.383 1.349 1.349 21dl Investments 4.S09 657 21el O¢h¥r Cash balance inlfodu¢gd TOTAL 4.550 63.826 4.5S0 490,650 418.537 428.724 Expenditvrtr tsrt: 31al Church •ctivlti•$ Missn8ry and ¢harilabl¢ 9Ning (not& 131.. Chur¢h overseas missionaries and m15SiOn SOCtk•s - reliel and d8Vtlomni a9enc$ Home mi$si¢n$ and other IJK Chanl Pansh r¢lief and other grfts J,000 12.500 23,$00 2,541 41.541 3,000 18.223 43.109 2,641 66,973 2,510 12,824 22.000 1,923 9,257 6,723 19.609 100 5,432 K4inistry' Otixesan Parigh Support Fufyj Clergy expenses Housin9 ¢0$1. Curate Staff co$t$ ChilYren$, youth & young adulys miiisty tos Outreach & cornrnunty Usts Church groups Costs Upkeep Of services Church rnnning expenses Church & vicarage rnaintenance Equiwent purchases 8 deprecotion Churth floor & carpet ¢osts Trainin9 courses & coTrferencos Support Costs. Staff statnery and offKe Arthrterfs Fees Extemal Examinerfs Fees 123,000 2,690 18,000 123,000 121,671 2,690 2,597 18.QQO 18.000 7.647 47,117 32,852 2,285 9.450 28.780 7.709 5.913 47,959 34,890 2.684 12.707 30.B26 16.21J 10.957 49,058 5.652 45.389 3.702 2,376 1,448 449,892 49.071 34,890 4.744 12.707 30.826 16,213 11,757 78.498 S.6S2 5.819 45,389 42.760 3,702 3.060 2.376 1.872 1,448 1,228 505.936 378,078 2,060 800 26,640 56.044 31bl Othw trading 8ctfvhles Fundraising events costs 77 77 380 506.013 378.398 TOTAL 449.892 66,121 STAFF COSTS 2023 2022 Wages and salar$ Social security costs Pension & life Insuran costs 113.492 3.018 6.273 122.783 120,725 4.989 6.743 132.457 A-13
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2023 STAFF COSTS Icontinuedl The average number ol employees during the year was 912022.91 and comprised full time.. an operations manager. a community pastor and unts'l July an assistsnt pasior youro adults & worship,. part tirne". a youth. families & chiklrèn's pastor. assistant pasiots lor Chikjren and Youth, an administrator,a pianist and cleaner All the staff are enroll8J in the Pension Builder 2014 Scheme ol the Church Workers Pension Fund for lay 5talf The scheme Is adrninistered tshe Churth of England Pension5 Board.Tha scheme is a defined benefit scheme. The Scheme is considered to be a murti*mployer scheme as described In Sectson 28 of FRS 102. This is because rt is not possibb to attnbLrte the Pen510n Buikler Stheme's assets and liabilrties sp•afic ernployèts and that tontributsons arè accounted lor as ilthe Scheme were a defined contribution scheme The pension costs charged to the SOFA in the year arnounted to £5,71212022" £6.1451 No employee's remuration exc8eded £60.000 in the year. The Vicar. Curate and Assistant Minister, members of the PCC. were 1MbUrSe expenses arnounty'ng to £2.69012022. £2.5971 No other payrnents re rnade to PCC member5. FIXED AsseTS Tangiblg assets Offic•, •udlo-¥lsy•l & kltch•n •qulpm•nt and lumltur• Co•1 blf •t 1 1.2023 Addition$ in year Disposals in year rjf al 31 12 2023 blf at 1 1 2023 D15P95ats in ¥r Charge tn year cJfat31.122023 bllat 1.12023 cjl at 31 12 2023 23.944 47.438 4.132 87.2SO 17,646 14.1321 7774 21,288 6298 45.962 0opr•clatlon Net Book V¥lu• ANALYSIS OF NET ASSETS BY FUND Unr•itriei•d R•itr5et•d 2023 Fund• In¢om• Total Funds Unr•strtet•d R•strlct•d 2022 Fund$ In¢ome Tot•1 Funds Fixèd Assets Curyenl Assets Current LiabilitNg$ 45,962 203,400 28,680 220.682 45,962 29,797 233,197 28,680 29,797 2S0.479 6.298 229,654 18.152 2f7.80CI 6,298 48, 142 277. 796 18,152 48, 142 265,942 7. DE8TORS 2023 2022 al Unrestncted fvn¢Js'. Tax recoverable Prepayments and accrued irKome 2.128 12,910 1S.038 2,620 4,018 6,638 bl Restncted income luThJs". Tax recoverable Intèresi CeiVabl8 Equiprnent purthase deposit 2.599 217 2,280 18.337 20,617 27,255 2,816 17,8S4 Totsl Debtors LIA81LITIES'. Amounts falling du• in ono y•ar al Unrestricted funds Accruals for goc•Js and $eMS Payroll Oiher eredit015 Total Credltors 2023 2022 16,713 2.832 9,135 28.680 13.228 3.396 1,528 18.152 A-14
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS (continued) For thè yèar èndèd 31 December 2023 FUNDS Desi nated.. The Church Repaiis Fund is lor major repairs & r¢nwals to the church building. The Youthwork Fund is lor expenditure supporting Ihe youthwork ofthe church. The Church Oevelopment Fund is for the redevelopmenl of Ihe ¢hur¢h building. slricl d. The Pastoral Fund is lor the p851oral n¢ed$ wlhin Ihe ministry of Sl Pauf5. The Music Fund was fully expended tn the year by Ihe cosi of the sound system upgrade. The Young Adults Fund is lor the minislry lo Ihe Youth & Youn9 Adujfs. The Chair Fund 15 for th* replacement ol Ihe church chairs wthich were puftha$ed in 2010. The Carpet Fund is for thè r¥plac•menl ol the church carpet. Specific colleclions are those amounts re¢eived by the chuich for parlH>Jlar appe31s, ¢hariti¢$, mlssions or relief agencies and include Gift Day donats"ons.Isee also note 131. The Evergreens Fund indudes the finan$ of the Sl Paul'$ Chufch Evergreens Club which are now ported wthtn thtr PCC [anCIal stalemenls as part ol the overall ministry ol th• Church. 10. SUMMARY OF FUND MOVEMENTS Durlng 2023 In¢om• Exp•ndfjturn Transfern Not B•lanG• •t b•twe8n movement 31 0oumb•r In funds 1 Janu•ry 2023 2023 Unrestricted. General Fund Designaled'.Church Repairs Youthwork Fund Chur¢h D¢v•lopm6nl Fund 117.795 33,850 20.911 45.244 217.800 423.862 1408.6301 1,050 348 134.1981 25.0Tr) 1.760 13.6441 754 3.420 426.724 449.892 16,282 18,8501 11,8841 2.666 2.882 134.077 25,000 19.027 42.578 220.682 26,050 R•slricted". Pastoral Fund MUSK Fund Young Adults FLtnd Chair Fund Carpet Fund Specific Collections Evergreens Fund 7.953 25.823 1.107 789 152 227 11001 52 {28,OSOI 125.8231 11.1071 17891 9,021 {5,0911 5,392 18,345 115,4631 8,005 {1,1121 18001 126.6401 125.4091 35.661 20.318 7.452 63.826 5S.121 490,5$0 1506,013 9,021 7,379 5,392 29,797 2S0.479 12,470 48.142 265,942 26.050 Total Ourlng 2022 Balance at 1 January 2022 Income Expenditur• TTan¥fors Net 8alanc8 at m¢vem•nt 31 D8c8mbor in lunds 2022 funds Unrestricted.. General Fund Designated.'Church Rèpai Youthwork Fund Church Development Fund 172.764 319.593 1374.562) 35.554 168 (1.8T2J 20.807 104 45.020 224 214 145 380.089 (376.434 5,031 (1,704J 104 224 3.655 117.795 33.850 20.911 45,244 217.800 R¢stricted. Pastoral Fund Music Fund Young Adults Fund Chair Fund Speuftc Collections 594 22.907 1. 107 (250J 344 22.907 1. IQT T.953 25.823 1. 107 789 12.470 48,742 265,942 2.916 353 13 831 (1. 714) 11.658 38.448 (1.964 225.803 478.537 (378.398) 12,11T 36,484 40. 139 Totsl A-15
ST PAUL'S KINGSTON PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS leontlnued) For the year ended 31 December 2023 11. CHURCH HALL St Paul's Community Hall Trust which holds and manages the Hall in Park Road is a separately registered charity and is connecled to the PCC in that Ihe PCC appoints the trustees and PGC members constitute a majority ol Ihose trustees. Durin9 the yeac Ihe PCC 1ved 9ranls from this charity tolalling £59,(K)012022'. £41.8711. 12. RELATED PARTY TRANSACTIONS Mrs G Rylett and Mrs C Buchner, both wives of PCC members, and Mrs C Dennis. mother of a PCG member are employed by the PCC in various roles and received remuneration in the year lolalling £56.44312022."40.762). 13. GRANTS Mission SocielJe5 and Charities Tithed granls Irom PCC Funds General Fund Helen & Paul Hutthinson Insight Oxyggn Kingston Churches Action on Homelessne$y Hopa Health Aclson Christians Against Poverty MAF IUKI The Lunchbowl NeOrk Open Dows Christianity Solidarity Wortthvide A Rocha Middle East Media Tearfun¢J 2023 2022 s,000 5,000 3,SOO 2,000 s,000 s,000 3.000 3.000 1.500 3,000 3,000 2,500 1.500 3.000 1.500 1,000 2,500 1,000 TOTAL TITHEO GIVING FOR THE YEAR 39.000 36,OOQ Sundry Grnnts Gèneral Fund Parish relief and gifts 2.541 2.541 7,673 Restricted Income Funds P8slor81 grant$ 100 100 25Q 25Q Gift Day and other Specific cle¢ll0n Gr8nl$ Tearfuntl Christians Against Poverty Kingston Foodbank St Paul's Primary School Inlemational Justice Mis*on Middle Easl Media 5.723 4,481 9.668 5,187 273 1,324 10 25,332 1,334 TOTAL GRANTS FOR THE YEAR 66,973 39.257 The PCC makes gtsnts to missionarigs, mission socieh"es. charihas and relielagencies totalling al least IO% of its lolal General Funds inconp excludr'rw grants. These payments aTr decided on annually. A-16