Charity Trust Number: 1132173 

The Parochial Church Council of 

## **St Justus Church Rochester** 

## **Annual Report and Accounts** 

**for the year ended 31[st] December 2023** 

1 



## **Parochial Church Council of St Justus, Rochester Annual Report for 2023** 

## **Aims and purposes** 

The Parochial Church Council of St Justus Church has the responsibility of cooperating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. 

This, the PCC has striven to continue to do despite losing, in the first few months of the year, a very able and active Curate and wonderfully capable Vicar of 10 years standing; quite brutal, upsetting and unsettling for the congregation. 

The Revd Dr Helen Burn, through strategic planning of the highest order, left a church well able to withstand such a battering and St Justus continues to function effectively and cooperatively during the interregnum. 

The PCC is also specifically responsible for the maintenance of the church building. 

## **Objectives and activities** 

St Justus Church exists to provide a Christian presence in the Dickens Estate and Warren Wood areas of Rochester. It works in cooperation with the other Anglican churches in the immediate area, St Matthew’s in Borstal, and St Margaret’s and St Peter’s in Rochester to share the Gospel of Jesus Christ in the locality. 

The PCC considers that by making public worship available on a weekly basis it is contributing to the public benefit through offering people the opportunity for a life-changing encounter with the Risen Lord. 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2). 

## **Achievements and Performance** 

St Justus continued with one morning service each week starting at 10.30am, with additional services taking place during the Easter and Christmas periods. Our curate Rev Adam Pyrke left St Justus in February and Rev Helen Burn left in May 2023, both take up new positions within the diocese. During interregnum we were supported regularly by the Rev Joel Love and Rev Belinda Beckhelling who presided over our communion services which took place twice a month on the first and third Sundays. Our licensed lay ministers leading services on the second, fourth and fifth Sundays of each month. 

In March our Discipleship lent course, ‘Unanswered Prayer II’ took place every week with an evening and daytime session. “Theology Unwrapped’ sessions took place via Zoom on a Sunday evening during the first quarter of the year. 

During the interregnum, our Reader Sid Mennie, has been a valuable support and encouragement to the continued ministry of the church as a whole. He took the lead with liaising and preparing families when requests for baptism were received, maintained a connection with local schools within the parish organising visits to the church and also in person to a special needs class. Sid also ensured the continuation of services within our care homes and holy communion to housebound members of the church family. 

Our LLMs Hayley and Chris continued to develop and exercise their ministries, both in their respective workplaces at Medway Hospital and in primary school, and also through church-based activities.  Chris continued to lead our thriving Messy Church and Hayley overseeing the start of Wonderfull Zone a new group for children of secondary school age, which replaced Blend 45. 

Foluke received the Bishop’s licence certification in July 2023 which validates her capacity to effectively minister, inspire, and guide others in their Christian walk. It symbolises a significant milestone in her calling and equips her with the necessary tools to make a lasting impact within our congregation and community. 

The APCM was held in May in the church building. 

Café Plus continued to run with a regular pattern of Bingo, Quiz, Karaoke and a social lunch together on the fourth Tuesday of the month, with both Café Plus and Wellbeing Café being designated as Warm Spaces. We partnered with Medway Voluntary Action in September to host the conclusion of a year long community listening project by Macmillan 

3 



Cancer Care, and continue to work with our local surgeries in social prescribing. The Food Bank has continued to operate from the church building and has been a great support to individuals and families during the cost of living crisis. The Thursday afternoon Wellbeing Café continued to offer the twice monthly Health Walk and our Gardening Project which grew flowers this year for our summer event. We also partnered with Citizens Advice on their Medway Resilience Project with a representative attending our Café Plus session once a month to provide support and guidance to those within our local community. 

In March we held a ‘Ladies Breakfast’ organised by Foluke to coincide with International Women’s Day. 

Our summer event “Sustainival  - a Celebration of Creation” took place in July and was attended by over 350 people. All proceeds went to the Wisdom Hospice to support the invaluable work they do within the community. 

In August we ran ‘Wonder Zone 2’ for three mornings, inviting whole families to come and engage with stories and activities around Jesus' transformational power. The team included young people who were outstanding in their participation, and all sessions ran at full capacity. From that event we saw growth at Messy Church, All Age Worship and Tods. Tods started a second weekly session on a Thursday morning and with this becoming a very popular group a booking system was implemented via its Facebook page to ensure it runs safely with a maximum limit of 30 children. We continue to seek ways to support and encourage our families. Betwixtmas gave us a glimpse of what an intergenerational community can look like as it eats, serves and plays together. The setting up of a designated children’s area within the worship area has supported intergenerational and inclusive worship. 

The Cluster continued to provide mutual support. Joint services were held on Ash Wednesday and Ascension Day and midweek courses now regularly have members from all three parishes. The monthly Dementia Service gained momentum and was regularly attended by groups from several local care homes as well as individuals. 

The church continued to give money to worthy causes both at home and overseas. Organisations reflecting the five marks of mission benefitted from the funds thus distributed. Money continued to be given for our partner parish in Rofati, Tanzania, and for the work of the Mike Campbell Foundation in Zimbabwe. In addition, we supported the work of CAP, CMS, the Mother’s Union, Tear Fund, Fegans and the Trussell Trust. We also gave to the Princess Project and the Bible reading Fellowship. 

During the year 13 children and 2 adults were baptised. The Church’s mission to the bereaved continued to be important with 12 funerals being conducted in the year. No weddings took place during in 2023, and there was one Banns of marriage being read during December. A Service of Remembrance was held in November with over 80 names being read out during the service. 

## **Safeguarding** 

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults. In 2021 our Parish Safeguarding Officer Karen Byrne and the incumbent reviewed and updated the audit of our Safeguarding policies and processes. Safeguarding is now a standing item on every PCC Agenda. New volunteers were safely recruited with interviews and full DBS checks. All received Role Descriptions, and those eligible continued to attend training and to complete modules online. Updates to policies were put in place as guidance was received from the diocese and the national Church of England throughout the year. 

The Pastoral Group continued to review their Safeguarding processes. 

Online safeguarding policies continued to be closely adhered to. 

## **Financial Review** 

The budget set for 2023, again meant we were unable to meet the full amount of parish share. Although donations via the online platform SumUp increased slightly, for which we are very grateful, voluntary giving was considerably lower than expected. 

Hall hire revenue improved significantly, with new long-term hirers and private hirers returning following the church closure during covid, and is nearing pre lockdown levels. We will review our financial position, at year end, to consider whether funds will allow us to make an additional contribution, towards our parish share, to reduce the shortfall. 

. 

The General Fund recorded a surplus (after transfers between funds) of £10,051 in the year, slightly less than in 2022. The main reason for the surplus is the increase in hall hire. We have also benefited from the warm summer and mild autumn, so we have been able to keep our energy costs for heating within the budget set. 

4 



## **Reserves policy** 

The PCC aims to keep reserves equivalent to around six months expenditure, which is regarded as sufficient to meet all reasonably foreseeable requirements. At the year-end total reserves stood at £163,024. This includes a designated fund of £4,547 in the Mission Fund, £13,260 in the Church and Hall repairs account and £21,798 in restricted funds. The amount of reserves held at year end after deducting any restricted and designated funds is £123,419 which the PCC regards as satisfactory. 

## **COVID-19** 

With the lifting of restrictions surrounding the reopening of the church the usage of the building has almost returned to pre covid levels. As well as the resumption of various church activities hall lettings have resumed. 

The PCC are aware that covid has not gone away completely and ensures all reasonable steps are taken to maintain a safe environment for all users of the church. 

At this time the PCC does not consider there to be any financial implications but will continue to monitor and assess the situation. 

## **Structure, governance and management** 

The Parochial Church Council is a body corporate established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity. 

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. 

The full PCC met 6 times in person meetings. The average attendance was 90%. The Mission and Outreach Group met 3 times during the year and reported to full PCC meetings. 

The PCC operates through a number of committees, which meet when required between full meetings of the PCC: 

## _Standing Committee_ 

This is the only committee required by law.  It has power to transact the business of the PCC between meetings, subject to any directions given by the Council. 

## _Hall & Fabric Committee_ 

Attends to matters relating to the maintenance, upkeep and letting of the Church building and facilities. 

## _Mission and Outreach Group_ 

Makes recommendations to the PCC on allocation of the away-giving budget, and stimulates mission involvement in the life of the church. The merge in 2018 of the St Justus Reaching Out Group with the Mission and Action Group to form the Mission and Outreach Group, brought all mission and outreach plans into one place. 

## _Finance Sub-committee_ 

Makes recommendations to the PCC regarding the financial administration of the Church. 

## _HR Sub-committee_ 

Considers the implications for employment law and employee relations of proposals made by any of the other church committees. 

5 



## **Administrative information** 

Incumbent: 

Revd Dr Helen Burn, Till May 2023 The Vicarage, 1 Binnacle Road, Rochester. Kent. ME1 2XR 

Address for correspondence: 

St Justus Church, The Fairway, Rochester. Kent. ME1 2LT Tel: 01634 818353 

Charity registration number: 1132173 registered in England and Wales 

During the year, the following served as members of the PCC: 

_Incumbent:_ The Revd Dr Helen Burn Chair Till May 2023 _Curate:_ Revd Adam Pyrke Curate Till February 2023 _Wardens_ Wilf Fenton Lucy Wheatley _Representatives on_ Andrew Coomber _the Deanery Synod_ Wendy Swattridge _Elected Members_ Jenny Blanshard Andrew Coomber Vice Chair Samantha Murphy Secretary/Administrator Karen Hollingdale Treasurer Till March 2023 Barry Ireland Treasurer From January 2023 Alec Hollingdale Sid Mennie Wendy Swattridge Phil Smith Jenni Dawson Barry Knight Karen Byrne Safeguarding Officer Pauline Wastell Bankers: Independent Examiner: National Westminster Bank plc S Robinson BA FCA FCIE DChA High Street, Kreston Reeves LLP Chatham Montague Place Kent. ME4 4BD Quayside Chatham Maritime Chatham Kent. ME4 4QU 

Approved by the PCC on 28.04.2024 and signed on their behalf by Andrew Coomber (PCC Vice Chair). 

AJCoomber 

6 



Parochlal Church Councll of SL Justus, Rochester
ststement of flnanclal octlvltles forlhe year gndlng 319¢ D¢¢?mber 2023
Unr8strka8d
Funds
Reslrictsd
Fundy
Total fund5
2023
2022
INCOMING RESOURCES
Voluntary Inwme
Actmlies for generabng funds
lthxxnefrom investrnents
Churth activthes
Other incomlng resthJr¢e$
61,943
15,222
2.913
3,210
12,841
74.784
15,222
2,913
3,210
76.764
14,922
604
3,415
4.035
TOTAL INCOMING RESOURCES
83,671
12,841
96,512
99,740
RESOURCES EXPENDED
Sumup
Church 8rtiwlKs
20
n,124
62
77,1TJ 81,841
4,999
TOTAL RESOURCES EXPENOED
72.144
4,999
77,143 81,9Q3
NET INCOM114G I OUTGOING
RESOURCES BEFORE TRANSFERS
11.527
7,842
19.369 17,837
Gross Iransfws i￿leen fund5
MOVEMENT IPI FLINDS
11,527
7.842
19,369 17,837
RECONCIUAnoN OF FUNDS
Totsl tund5 brought fcrfward
129.749
13,956
143,705 125,869
Totsl lunds canied forward
141.27
21,798
16
.074 143,705
Note

Parorhlal Chureh Counell of St. JustU5, Rochoster
Balance Sheet as at 31st Decembèr 2023
Vnrestrided
Funds
R￿rictsd
Funds
Totsl funds
2023
2022
FIXED ASSETS
8$ r8518t
Tangib
CURRENT ASSETS
DBbtors prepayThent$
Cash al bank and in hand
11.904
129,672
12.658
151.470 135.211
21.798
asset8
141,576
21,798
163,374 147.869
LIABILMES
A￿Unts falling due in ￿ year
4,164
NE[ CURRENT ASSETS
141,276
21,798
1fj3,074 143,705
TOTAL ASSETS LESS
CURRENT LIABILITIES
141,27
21.798
163,074 143.T05
FUNDS
G8nBf8lfvnd
miss￿￿ Furkl
Church and Hall CIA
5tethn Fund
"Il Makes Sense. Prq"ecls fund
P.Chdliah Find
Bi5hDP'$ fund
Archbishop's Fund
Sequestr8bJn aGwunt
FooYb8nk
Kitchen Fund
P.Brewerton Fund
Tanzanon Link
¢afé+ fu￿1 IGrants & Bequestsl
SoL8r PaDel$
Swnsered CNldrens FUNI
123,469
4.547
13.260
123.469 It3,419
4,547
4,847
13,260
11,483
2,107
Z107
1.129
1.129
1,000
2,107
1,129
1,0
559
947
366
554
225
559
947
554
225
1,112
2,1￿j
3.C60
2.878
5.671
2.230
163,074 143,705
511
225
1,112
2,376
1,760
2.190
3.[￿0
2.878
5,671
21,798
141,276
Approved by th8 Pwochlal Church Council oQg- dp_jpnd svJned on Ils behgwby..
ktrknrew Coomber IPCC V￿8 Chairl

## **Parochial Church Council of St Justus, Rochester** 

## **Notes to the accounts for the year ended 31[st] December 2023** 

## **1. Accounting policies** 

## _Basis of financial statements_ 

The financial statements have been prepared in British Sterling and rounded to the nearest Pound. 

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, together with FRS102 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). 

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. 

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern.  The Trustees makes this assessment in respect of a period of at least one year from the date of authorisation of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 

## _Fund accounting_ 

Restricted funds comprise revenue donations or grants for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment (if material) is apportioned to the individual funds on an opening balance basis. 

Unrestricted funds are income funds which are to be spent on the PCC’s general purposes. 

Designated funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Designated funds remain unrestricted and the PCC may move any surplus to other general funds. 

## _Incoming resources_ 

Planned giving, collections and similar donations are recognised when received, unless specifically agreed otherwise with the donor. Tax refunds are recognised when the incoming resource to which they relate is received. Grants are recognised when received. Interest is recognised when accrued by the payer. All incoming resources are accounted for gross. 

## _Resources expended_ 

Grants and donations are accounted for when paid over, or when awarded if that award creates a constructive obligation on the PCC. The diocesan parish share expected to be paid over is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross. 

9 



_Fixed assets_ 

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011. 

Equipment used inside the church is depreciated on a straight line basis over five years. Individual items with a purchase price of less than £500 are written off on acquisition. 

Expenditure on the noticeboards is written off as incurred, as these items are deemed to have no net realisable value. 

## _Cash_ 

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 

## _Debtors_ 

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## _Creditors_ 

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. 

10 



## **Parochial Church Council of St Justus, Rochester Notes to the accounts for the year ended 31st December 2023** 

## **2 Analysis of Unrestricted funds** 

|**INCOMING RESOURCES**<br>Voluntary income<br>Planned giving:<br>Gift aid donations<br>OI7<br>Tax recoverable<br>Other<br>Collections at services<br>MN12<br>Donation for Sensory Room<br>Donations<br>Activities for generating funds<br>OI3<br>Hire of church hall<br>OI8<br>SumUp<br>OI10<br>Foodbank<br>Investment income<br>Bank interest<br>Church activities<br>OI4<br>PCC fees<br>CS7<br>Music &PA<br>CS1<br>Refreshments<br>OE1<br>Photocopier income<br>OE3<br>Postage<br>MN9/OR2<br>Children's and youth events<br>OR4<br>Outreach<br>CS3<br>Flowers<br>MN6<br>WLTDO<br>MN10<br>TODS<br>MN11<br>Craft Club<br>OR3<br>Lunch Club<br>OR5<br>Wellbeing & Café Plus<br>OR6<br>Café Plus 2<br>OR7<br>Christmas Tree Festival (CTF)<br>CS13<br>Social events<br>MN13<br>Tea Time Together/Messy Church<br>Other incoming resources<br>CS2,CS4<br>Energy Support Grant<br>CS10<br>Govt Furlough Leave Grant<br>OI9<br>Other income<br>**Total incoming resources**|General<br>Mission<br>Church<br>&<br>Fund<br>Fund<br>Hall<br>C/A<br>47,617<br>12,965<br>704<br>404<br>253<br>61,943<br>0<br>0<br>13,187<br>2,035<br>0<br>15,222<br>0<br>0<br>2,562<br>351<br>2,562<br>0<br>351<br>1,133<br>429<br>416<br>0<br>0<br>0<br>470<br>50<br>0<br>622<br>0<br>0<br>0<br>0<br>48<br>0<br>42<br>3,210<br>0<br>0<br>383<br>383<br>0<br>0<br>83,320<br>0<br>351|Total funds<br>2023<br>_2022_<br>£<br>_£_<br>47,617<br>_50,630_<br>12,965<br>_13,589_<br>0<br>_0_<br>704<br>_4,027_<br>404<br>_0_<br>253<br>_1,590_|
|---|---|---|
|||61,943<br>_69,836_|
|||13,187<br>_12,921_<br>2,035<br>_2,001_<br>0<br>_0_|
|||15,222<br>_14,922_|
|||2,913<br>_604_|
|||2,913<br>_604_|
|||1,133<br>_1,855_<br>429<br>_0_<br>416<br>_309_<br>0<br>_0_<br>0<br>_0_<br>0<br>_0_<br>470<br>_301_<br>50<br>_262_<br>0<br>_0_<br>622<br>_242_<br>0<br>_0_<br>0<br>_440_<br>0<br>_0_<br>0<br>_0_<br>48<br>_0_<br>0<br>_0_<br>42<br>_6_|
|||3,210<br>_3,415_|
|||_2,985_<br>_0_<br>383<br>_1,050_|
|||383<br>_4,035_|
||||
|||83,671<br>92,812|



11 



## **Parochial Church Council of St Justus, Rochester Notes to the accounts for the year ended 31st December 2023 (continued)** 

## **2 Analysis of Unrestricted funds (continued)** 

|Note<br>**RESOURCES EXPENDED**<br>Fund-raising trading costs<br>SumUp<br>Church activities<br>Charitable giving:<br>OR1<br>Overseas mission societies<br>OR1<br>Overseas relief agencies<br>Home mission and Church<br>OR1<br>societies<br>OR1<br>Secular charities<br>OR1<br>Awaygiving Cheques written<br>back<br>Ministry:<br>MN2<br>Parish Offer<br>MN4/MN5<br>Clergy expenses<br>MN3<br>Vicarage<br>Church running costs:<br>CS2<br>Electricity<br>CS4<br>Gas<br>CS11<br>Water<br>CS5<br>Insurance<br>CS6<br>Maintenance<br>CS10<br>Salaries<br>Service costs:<br>CS3<br>Flowers<br>CS1<br>Refreshments<br>CS12<br>Communion wine<br>CS7<br>Music and PA<br>Verger Fees<br>CS9<br>Speakers<br>Other church costs:<br>MN8<br>Training<br>MN1<br>Counselling<br>MN9<br>Youth work<br>MN6<br>WLTDO<br>MN10<br>TODS<br>MN13<br>Messy Church<br>OR3<br>Lunch Club<br>OR5<br>Café Plus<br>OR6<br>Café Plus 2<br>OR7<br>CTF<br>OR2<br>Holiday Club<br>OE6<br>Capital items<br>CS13<br>Social events<br>MN7<br>Readers allowances<br>OI10<br>Foodbank<br>OR4<br>Outreach<br>OE7<br>Sundries<br>MN12<br>Sensory room|General<br>Mission<br>Church<br>&<br>Fund<br>Fund<br>Hall C/A<br>20<br>0<br>20<br>0<br>0<br>0<br>2,300<br>1,400<br>600<br>0<br>35,000<br>944<br>2,070<br>3,176<br>5,004<br>881<br>1,857<br>3,116<br>0<br>11,067<br>167<br>300<br>77<br>303<br>889<br>0<br>11<br>0<br>179<br>0<br>310<br>0<br>0<br>0<br>0<br>48<br>77<br>0<br>0<br>0<br>0<br>311<br>663<br>25|Total funds<br>2023<br>_2022_<br>£<br>_£_<br>20<br>_62_|
|---|---|---|
|||20<br>62|
|||0<br>_0_<br>2,300<br>_1,800_<br>1,400<br>_1,400_<br>600<br>_800_<br>0<br>_0_<br>35,000<br>_44,000_<br>944<br>_1,744_<br>2,070<br>_2,821_<br>3,176<br>_2,269_<br>5,004<br>_3,860_<br>881<br>_396_<br>1,857<br>_1,826_<br>3,116<br>_5,423_<br>11,067<br>_5,940_<br>467<br>_289_<br>77<br>_367_<br>303<br>_90_<br>889<br>_1,268_<br>_0_<br>0<br>_0_<br>11<br>_0_<br>0<br>_0_<br>179<br>_251_<br>0<br>_0_<br>310<br>_45_<br>0<br>_0_<br>0<br>_400_<br>0<br>_0_<br>0<br>_0_<br>48<br>_0_<br>77<br>_25_<br>0<br>_0_<br>0<br>_0_<br>0<br>_0_<br>0<br>_0_<br>311<br>_428_<br>663<br>_986_<br>25<br>_36_|



12 



|MN11<br>Craft Club<br>CS14<br>Cluster expenses<br>Administration costs:<br>OE2<br>Church office<br>OE3<br>Postage<br>OE4/OE1<br>Stationery and photocopier<br>OE5<br>Telephone and fax<br>OE8<br>Bank charges<br>OE11<br>iKnow<br>**Total resources expended**<br>**TRANSFERS BETWEEN FUNDS**<br>10|0<br>0<br>6<br>10<br>119<br>562<br>418<br>234<br>71,824<br>300<br>0<br>71,844<br>300<br>0<br>-1,426<br>0<br>1,426|0<br>_0_<br>0<br>_0_<br>6<br>_28_<br>10<br>_16_<br>119<br>_620_<br>562<br>_652_<br>418<br>_403_<br>234<br>_137_|
|---|---|---|
|||72,124<br>_78,320_|
||||
|||72,144<br>78,382|
||||
|||0<br>_0_|



13 



11111
11111
11111
14

**Parochial Church Council of St Justus, Rochester Notes to the accounts for the year ended 31st December 2023 (continued)** 

**2023** 

**5** 

**6** 

|4<br>**Staff costs**<br>Salaries<br>Social security costs|2023<br>_2022_<br>£<br>_£_<br>11,067<br>_5,940_<br>0<br>_0_|
|---|---|
||11,067<br>_5,940_|



## **Related party transactions** 

A total of £19,315 donations were made by PCC members or 

their immediate families, the PCC did not enter into any other related party transactions in the current or prior year. 

|members or<br>their immediate families, the PCC did not<br>into any other<br>related party transactions in the current<br>or prior year.|enter||
|---|---|---|
||2023|_2022_|
||£|_£_|
|During the year, no Trustees received|||
|any remuneration|nil|_nil_|
|or other benefits.|||
|During the year, no Trustees expenses|||
|have been|nil|_nil_|
|incurred.|||



## **Fixed assets** 

|Cost:<br>At 31st January 2023<br>Additions<br>At 31st December 2023<br>Depreciation:<br>At 31st January 2023<br>Charge for the year<br>At 31st December 2023<br>Net book value at 31st December<br>2023<br>Net book value at 31st December<br>2022|Church<br>Total<br>equipment<br>£<br>£<br>9,420<br>9,420<br>0<br>0|
|---|---|
||9,420<br>9,420|
||9,420<br>9,420<br>0<br>0|
||9,420<br>9,420|
|||
||0<br>0|
|||
||0<br>0|



Depreciation is chargeable at 20% on the laptop computer, data 

projector, keyboard and speakers, and monitor reflecting the PCC's 

expectation of their useful lives. 

## **Debtors and prepayments** 

|General fund<br>Income tax recoverable<br>Credit on  Parish share|2023<br>_2022_<br>£<br>_£_<br>11,904<br>_12,65_<br>_8_<br>_0_|
|---|---|
||11,904<br>_12,65_<br>_8_|



**7** 

15 



## **Parochial Church Council of St Justus, Rochester Notes to the accounts for the year ended 31st December 2023 (continued)** 

## **1** 

## **1 Analysis of charitable funds** 

|**Unrestricted funds:**<br>General fund<br>Mission Fund<br>Church and Hall C/A<br>Total<br>**Restricted funds:**<br>Stephen fund<br>"It Makes Sense" projects<br>Bishops Fund<br>P.Chelliah Fund<br>Archbishop's Fund<br>Sequestration account<br>Foodbank<br>Tanzanian Link<br>P.Brewerton Fund<br>Kitchen Fund<br>Café+ Fund [Grants & Bequests]<br>Solar Panels<br>Sponsored Children's Fund<br>Total<br>**Total funds**|Balance at<br>Incoming<br>Resource<br>s<br>Transfer<br>s<br>Balance<br>at<br>01.01.23<br>resource<br>s<br>expended<br>31.12.2<br>3<br>£<br>£<br>£<br>£<br>£<br>_as restated_<br>113,419<br>83,320<br>71,844<br>-1,426<br>123,469<br>4,847<br>0<br>300<br>4,547<br>11,483<br>351<br>0<br>1,426<br>13,260|
|---|---|
||129,749<br>83,671<br>72,144<br>0<br>141,276|
||2,107<br>0<br>0<br>0<br>2,107<br>1,129<br>0<br>0<br>0<br>1,129<br>559<br>0<br>0<br>0<br>559<br>1,000<br>0<br>0<br>0<br>1,000<br>947<br>0<br>0<br>0<br>947<br>0<br>366<br>0<br>0<br>366<br>511<br>60<br>17<br>0<br>554<br>2,376<br>47<br>233<br>0<br>2,190<br>1,112<br>0<br>0<br>0<br>1,112<br>225<br>0<br>0<br>0<br>225<br>1,760<br>1,723<br>423<br>0<br>3,060<br>0<br>6,268<br>3,390<br>0<br>2,878<br>2,230<br>4,377<br>936<br>0<br>5,671|
||13,956<br>12,841<br>4,999<br>0<br>21,798|
|||
||**143,705**<br>**96,512**<br>**77,143**<br>**0**<br>**163,074**|



_General fund_ This fund an unrestricted fund and is used for the day-to-day activities of St Justus Church. 

_Mission Fund_ This is a designated fund set up in 2013 to support local mission initiatives undertaken by the Life Groups and other bodies within the Church. 

_Church & Hall C/A_ 

_Stephen fund_ 

_"It Makes Sense"_ 

_Bishop's Fund_ 

_Archbishops' Fund_ 

Sequestration account 

- _P.Brewerton Fund_ 

Kitchen Fund 

An unrestricted fund which is used for major items of expenditure relating to the maintenance of the Church, its furniture and fittings. 

This fund is used to provide financial assistance to members of the Church fellowship who are suffering financial hardship. 

This was set up to fund projects of a capital nature as set out by the PCC, namely the Sensory Room, a computer and data projector, improvements to the sound system, a new electronic keyboard, Worship area lighting & Foyer revamp This is a grant from the Bishop's Fund for the production of a leaflet in connection with the 55th anniversary of the formation of the Parish.Grant received in 2009; part spent in 2010. 

This is a grant from the Archbishop's Fund to fund a variety of work within the Church. 

To hold the DBF income for the benefit of the next incumbent and can be used to offset against any visiting speakers expenditure that has been paid during the vacancy 

Money given in a bequest by the late Peggy Brewerton for various church items including a TV screen in the foyer and other items identified by the PCC. Money given by the congregation for the renewal of / or purchase of kitchen equipment 

17 



_Tanzanian Link_ St Justus Church is linked with the parish of Rofati in the Makarongo deanery of the diocese of Kondoa, Tanzania. _Foodbank_ Monies given for the establishment and running of the Foodbank at St Justus Church. _Café+Fund Grants received from the Kent Community Foundation to fund initial start-up costs, [Grants & bequests] running and maintenance costs for the cafes held on Tuesdays and Thursdays to tackle isolation and promote wellbeing in the community.Also Bequests received to support Café + initiatives._ Tods Fund [Grants] _Grants received from the Medway Parenting Support Fund and Cost of Living Uplift Fund to be used for the conditions agreed in our application form and to support Medway residents. Patrick Chelliah Money given in a bequest by the late Patrick Chelliah for church items agreed by Mrs G Chelliah and the PCC_ Holiday Club Charity _Monies collected during the annual holiday club that are paid out to a charity nominated to receive them._ Solar Panels _An initiative by the vicar's of St.Justus Rochester and Christ Church Luton to collect monies for Solar Panels at both churchs Under The Banner Charge Of The Light Brigade_ Sponsored Children's _A fund for 5 sponsored overseas children where we aim to support them throughout_ Fund _their school careers. The opening position of this fund was previously recorded within liabilities, and has been re-allocated to funds at 1.1.23, with the opening position re-stated as appropriate._ 

18 



## **Parochial Church Council of St Justus, Rochester Notes to the accounts for the year ended 31st December 2023 (continued)** 

## **1 2 Analysis of charitable funds (prior year)** 

|**Unrestricted**<br>**funds:**<br>General fund<br>Mission Fund<br>Church and Hall<br>C/A<br>Total<br>**Restricted funds:**<br>Stephen fund<br>"It Makes Sense" projects<br>Bishops Fund<br>P.Chelliah Fund<br>Archbishop's Fund<br>Holiday Club<br>charity<br>Foodbank<br>Tanzanian Link<br>P.Brewerton Fund<br>Kitchen Fund<br>Café+ Fund [Grants &<br>Bequests]<br>Tods Fund<br>[Grants]<br>Sponsored Children's Fund<br>Total<br>**Total funds**|Balance at<br>Incoming<br>Resource<br>s<br>Transfer<br>s<br>Balanc<br>e at<br>01.01.22<br>resource<br>s<br>expended<br>31.12.2<br>2<br>£<br>£<br>£<br>£<br>£<br>100,075<br>92,757<br>78,382<br>-1,030<br>113,41<br>9<br>4,847<br>0<br>0<br>4,847<br>10,398<br>55<br>0<br>1,030<br>11,483|
|---|---|
||115,320<br>92,812<br>78,382<br>0<br>129,74<br>9|
||2,322<br>495<br>710<br>0<br>2,107<br>1,107<br>2,405<br>2,383<br>0<br>1,129<br>559<br>0<br>0<br>0<br>559<br>1,000<br>0<br>0<br>0<br>1,000<br>947<br>0<br>0<br>0<br>947<br>0<br>0<br>0<br>0<br>0<br>625<br>20<br>134<br>0<br>511<br>2,350<br>26<br>0<br>0<br>2,376<br>1,112<br>0<br>0<br>0<br>1,112<br>225<br>0<br>0<br>0<br>225<br>302<br>1,752<br>294<br>0<br>1,760<br>0<br>0<br>0<br>0<br>0<br>0<br>2,230<br>0<br>0<br>2,230|
||10,549<br>6,928<br>3,521<br>0<br>13,956|
|||
||**125,869**<br>**99,740**<br>**81,903**<br>**0**<br>**143,70**<br>**5**|



- _General fund This fund an unrestricted fund and is used for the day-to-day activities of St Justus Church._ 

- _Mission Fund This is a designated fund set up in 2013 to support local mission initiatives undertaken by the Life Groups and other bodies within the Church._ 

- _Church & Hall C/A_ 

   - _An unrestricted fund which is used for major items of expenditure relating to the maintenance of the Church, its furniture and fittings._ 

- _Stephen fund This fund is used to provide financial assistance to members of the Church fellowship who are suffering financial hardship._ 

- _"It Makes Sense" This was set up to fund projects of a capital nature as set out by the PCC, namely the Sensory Room, a computer and data projector, improvements to the sound system, a new electronic keyboard, Worship area lighting & Foyer revamp_ 

- _Bishop's Fund This is a grant from the Bishop's Fund for the production of a leaflet in connection with the 55th anniversary of the formation of the Parish.Grant received in 2009; part spent in 2010._ 

- _Archbishops' Fund This is a grant from the Archbishop's Fund to fund a variety of work within the Church._ 

- _P.Brewerton Fund Money given in a bequest by the late Peggy Brewerton for various church items including a TV screen in the foyer and other items identified by the PCC._ 

19 



|Kitchen Fund|_Money given by the congregation for the renewal of / or purchase of kitchen_|
|---|---|
||_equipment_|
|_Tanzanian Link_|_St Justus Church is linked with the parish of Rofati in the Makarongo_|
||_deanery of the diocese of Kondoa, Tanzania._|
|_Foodbank_|_Monies given for the establishment and running of the Foodbank at St Justus_|
||_Church._|
|_Café+Fund_|_Grants received from the Kent Community Foundation to fund initial start-up costs,_|
|_[Grants &_||
|_bequests]_|_running and maintenance costs for the cafes held on Tuesdays and Thursdays_|
||_to tackle isolation and promote wellbeing in the community.Also Bequests_|
||_received to support Café + initiatives._|
|TODs Fund||
|[Grants]|_Grants received to be used for the purposes agreed by the provider_|
|_Patrick Chelliah_|_Money given in a bequest by the late Patrick Chelliah for church items_|
||_agreed by Mrs G Chelliah and the PCC_|
|Holiday Club||
|Charity|_Monies collected during the annual holiday club that are paid out to a_|
||_Charity nominated to receive them._|



20