2020-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church, Dartford

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Christ Church Dartford

Cross Road, Dartford, Kent DA1 3ET

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Registered Charity No. 1132551

Annual Report

and

End of Year Financial Statements

of the

Parochial Church Council

Year ending 31 December 2020

Page 7

Incumbent: Revd Dr Richard Mortimer 67 Shepherds Lane Dartford Kent DA1 2NS

Bank:

;

HSBC Bank plc 38 High Street Dartford _Kent DA1 1DG

The Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice (FRS 102). Approved by the Parochial Church Council on 24 March 2021 and signed on its behalf by:

Revd Dr Richard Mortimer (Chair)

Mr Michael Smith (Honorary Treasurer)

Page 2

Statement of Financial Activities

		Unrestricted	Designated	Restricted	Endowment	2020 Total	2019 Total
		Funds	Funds	Funds	Funds	Funds	Funds
Income and endowments from:
Donations and legacies Income from charitable activities Other trading activities Investments		£75,519 £17,289 £519 £73	— _— £9,640 £80	£155 — —— £445	— —— — —	£75,674 £17,289 £10,159 £598	£81,979 £21,683 £20,970 £1,106
Other income		£1,877	—	_	—	£1,877	£3,321
Total income		£95,277	£9,720	£600	=	£105,597	£129,059
Expenditure on: Raising funds Expenditure on charitable activities		£94 £128,832	_— £13,763	_— —	— —	£94 £142,595	£57 £158,356
Other expenditure Total expenditure	.	£7,793 £136,719	£42 £13,805	_— —	— _—	£7,835 £150,524	£14,422 £172,835
Netincome /(expenditure) resources before		(£41,442)	(£4,085)	£600	_—	(£44,927)	(£43,776)
transfer
Transfers
Gross transfers between funds- in Gross transfers between funds - out		_— (£5,278)	£4,278 _—	£1,000 (£1,579)	£1,579 —	£6,857 (£6,857)	£24,261 (£24,261)
Other recognised gains / losses Gains / losseson investment assets		(£3,034)	_	£5,680	_—	£2,646	£34,245
Net movement in funds		(£49,754)	£193	£5,701	£1,579	(£42,281)	(£9,531)
Total funds broughtforward		£718,350	£42,530	£50,635	£13,266	£824,781	£834,312
Total funds carried forward		£668,596	£42,723	£56,336	£14,845	£782,500	£824,781
Represented by
Unrestricted
General fund		£668,596	—	=	—	£668,596	£718,350
Designated Bookstall Fund Boy's Brigade Fund Diocesan Church Repair Fund Flower Guild Fund Organ Fund Parish Hall Fund		— — — — — —	£35 £279 £26,638 £811 £1,128 £10,465	— — — —— — _—	— — — — _— —	£35 £279 £26,638 £811 £1,128 £10,465	£35 £321 £22,286 £720 £1,123 £14,709
Social Committee Fund		_—	£3,366	—	—	£3,366	£3,335
Restricted
Broomhill Recoupment Fund Commonwealth Fund Fabric Fund Deposit		— _ =	— _	£44,810 £879 £7,240	— — —	£44,810 £879 £7,240	£39,709 £724 £6,795
Mission Fund		_	—	£1,207	—	£1,207	£1,207
Youth Grants Fund		_—	—	£2,201	—	£2,201	£2,201
Endowment
FabricFundInvestment		—_	_	_—	£14,845	£14,845	£13,266

Page 3

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Balance|sheet|.| |General|Designated|Restricted|Endowment|2020|2019| |Fixed|assets| |Tangible|assets|£443,495|—|—|——|£443,495|£443,495| |Investments|£204,557|—|£44,811|£14,844|£264,212|£300,567| |£648,052||£44,811|£14,844|£707,707|£744,062| |Current|assets| |Debtors|£5,498||—|—|£5,498|£8,132| |Investments|£17,573|£27,780|£7,240|—|£52,593|£47,763| |Cash|at|bank|and|in|hand|(£1,517)|£14,943|£4,811||£18,237|£25,600| |£21,554|£42,723|£12,051|—|£76,328|£81,495| |Liabilities| |Creditors:|Amounts|falling|due|in|one|year|(£1,010)|©||(£525)|—|(£1,535)|(£773)| |(£1,010)|—|(£525)||(£1,535)|(£773)| |Net|current|assets|less|current|liabilities|£20,544|£42,723|£11,526|—|£74,793|£80,722| |Total|assets|less|current|liabilities|£668,596|£42,723|£56,337|£14,844|£782,500|£824,781| |Total|net|assets|less|liabilities|£668,596|£42,723|£56,337|£14,844|£782,500|£824,781| |Represented|by| |Unrestricted| |General|fund|£668,596|—|—|—|£668,596|£718,350| |Designated| |Boy's|Brigade|Fund|—|£279|—||£279|£321| |Bookstall|Fund|—|£35|——|—|£35|£35| |Flower Guild|Fund|—|£811|——|—|£811|£720| |Parish|Hall|Fund|—|£10,465||—|£10,465|£14,709| |Organ|Fund|—|£1,128|—|=|£1,128|£1,123| |Diocesan|Church|Repair|Fund|—|£26,638|——|—|£26,638|£22,286| |Social|Committee|Fund|—|£3,366|—|—|£3,366|£3,335| |Restricted| |Broomhill|Recoupment|Fund|——|—|£44,810|—|£44,810|£39,709| |Commonwealth|Fund|—|—|£879|——|£879|£724| |Fabric|Fund|Deposit|—|—|£7,240|—|£7,240|£6,795| |Mission|Fund|—|—|£1,207||£1,207|£1,207| |Youth|Grants|Fund|—|—|£2,201|——|£2,201|£2,201| |Endowment| |Fabric|Fund|Investment||_—|—|£14,845|£14,845|£13,266| |Funds|of the|church|£668,596|£42,722|£56,337|£14,845|£782,500|£824,781|

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Page 4

Statement of assets and liabilities

				General	Designated	Restricted	Restricted	Endowment	2020	2019
	Fixed assets - Investments
	St James:UnitTrust Investment - StJames Unit Trust Unrealised Apprcn - Fabric InvestmentAccount - Fabric Investment Unrealised Apprcn - Broomhill Rd Recoupment - Broomhill Rd Unrealised Apprcn -		Totals	£185,000 £19,557 — — — — £204,557	— — — — — ——	— — — — £18,500 £26,311 £44,811		— £4,711 £10,133 — _ £14,844	£185,000 £19,557 £4,711 £10,133 £18,500 £26,311 £264,212	£225,000 £22,591 £4,711 £8,555 £17,500 £22,210 £300,567
:	Fixed assets - Tangible assets Parish Hall - 102 Chastilian Road - Church Building Improvements 2006 - ,		Totals	£200,000 £92,000 £151,495 £443,495	— — — _	,	— — — —	— — — _	£200,000 £92,000 £151,495 £443,495	£200,000 £92,000 £151,495 £443,495	;
	Current assets - Cash at bank and	in hand
	Bank CurrentAccount - CAF Bank -			(£3,281) £1,764	£4,897 —		£4,811 —		£6,427 £1,764	£10,201 £659
	Parish Hall Bank - Flower Guild Bank - Boy's Brigade Bank -		Totals	—— _ (£1,517)	£8,955 £812 £279 £14,943		—— — £4,811	—	£8,955 £812 £279 £18,237	£13,699 £720 £321 £25,600
	Current assets - Debtors
	Accounts Receivable -		Totals	£5,498 £5,498	= _—		_— —	— —	£5,498 £5,498	£8,132 £8,132
	Current assets - Investments DLF General Fund - CBF DepositAccount - CRS DLFAccount Church - CRS DLF Account Parish Hall -			£7,173 £10,400 _— —	— —— £14,860 £2,839		— _— — —	—— —— — —	£7,173 £10,400 £14,860 £2,839	£7,144 £10,400 £12,329 £1,833
	CRS DLF Account 102 Chastilian Organ DLF Account- Fabric DepositAccount - Parish Hall DLF Account-	Road	- Totals	_— — — — £17,573	£8,939 £1,129 — £13 £27,780		— — £7,240 —_ £7,240	— — —— _— —	£8,939 £1,129 £7,240 £13 £52,593	£8,123 £1,123 £6,795 £13 £47,760
	Liabilities -Agency accounts Agency collections -		Totals	_ —	—		(£525) (£525)	—	: (£525) (£525)	(£525) (£525)
	Liabilities - Creditors: Amounts falling due in
	one year Accounts Payable -		Totals	(£1,010) (£1,010)	—		—	_— —	(£1,010) (£1,010)	(£248) (£248)
		Grandtotal		£668,596	£42,723	£56,337		£14,844	£782,500	£824,781

Page 5

Fund movement by type

	Boy's Brigade Fund	Boy's Brigade Fund			Opening	Incoming	Outgoing	Transfers	Gains/losses	Closing
	Designated	Sub-total forBoys Brigade			£321 £321	—	£42 £42	— —	— ——	£279 £279
	General fund
	Unrestricted	Sub-total for General Fund			£718,350 £718,350	£95,277 £95,277	£136,719 £136,719	(£5,278) (£5,278)	(£3,034) (£3,034)	£668,596 £668,596
	Fabric Fund Investment
	Endowment				£13,266	_	_	£1,579	—	£14,845
			Sub-total for	Fabric Fund	£13,266	—	—	£1,579	—	£14,845
	Revaluation reserves
	Designated	—	Sub-total for	. Revaluation	—	——	— —	— —_	— —_—	—
	Aquabox Fund
	Restricted				_	_—	—_—	—	_	—_
			Sub-total forAquabox		_	—	_—	—	_	_
	Broomhill Recoupment
	Restricted	Sub-total for Broomhill Rd			£39,709 £39,709	—	— —	£1,000 £1,000	£4,101 £4,101	£44,810 £44,810
	Commonwealth	Fund
	Restricted				£724	£155	—_	_	—	£879
	Sub-total		forCommonwealth Fund		£724	£155	_—	_—	_—	£879
	Fabric Fund Deposit
	Restricted				£6,795	£445	a	(£1,579)	£1,579	£7,240
		Sub-total for Fabric Deposit			£6,795	£445	_	(£1,579)	£1,579	£7,240
	Mission Fund
	Restricted				£1,207	—	_—	_	—	£1,207
			Sub-total	for Mission	£1,207	os	—	—_	—_	£1,207
	Youth Grants Fund
	Restricted				£2,201	—	_	—_	—_—	£2,201
			Sub-total for Youth		£2,201	_	_	_	—	£2,201
	Bookstall Fund
	Designated		Sub-total for Bookstall		£35 £35	——	—	— —_—	— —	£35 £35
	Flower Guild Fund
P	Designated		Sub-total for Flower		£720 £720	£91 £90	— —	— —_—	— —	£811 £810
	Parish Hall Fund
	Designated				£14,709	£9,519	£13,763	—	_	£10,465
			Sub-total for Hall		£14,709	£9,519	£13,763	_	_—	£10,465
	Organ Fund
	Designated				£1,123	£5	—	_	—	£1,128
			Sub-total for Organ		£1,123	£5	_	—	—_	£1,128
	Diocesan Church Repair Fund
	Designated				£22,286	£74	—	£4,278	—	£26,638
			Sub-total for Repair		£22,286	£74	_—	£4,278	_—	£26,638
	Social Committee Fund
	Designated				£3,335	£31	_—	—	_	£3,366
			Sub-total for	Social Com	£3,335	£31	—	—_	_	£3,366
				Grandtotal	£824,781	£105,597	£150,524	—_	£2,646	£782,500

Page 6

Analysis of income and expenditure

INCOME AND ENDOWMENTS

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |Total| |Unrestricted|Designated|Restricted|Endowment|2020|2019| |Donations|and|legacies| |01102|-|Planned|Giving|Scheme|£51,050||—|—|£51,050|£55,684| |01103|-|Income|Tax|Recovered|£12,252|=|—|——|£12,252|£11,969| |01104|-|Gift Day|Income|=|—||—|—|£150| |01110|-|Church|Collections|£1,578|—|—|——|£1,578|£7,139| |01111|-|Donations|£10,639|—|—|——|£10,639|£5,322| |01112|-|Legacies|—|—|——|—|—|£1,000| |22100|- Aquabox|Income||—|—|—|—|£803| |2210167101|-- AquaboxCommonwealth Tax|ReclaimIncome|:|——|—|£155—|:|——|£155—|:|(£88)—| |Total|£75,519|—|£155|=|£75,674|£81,979| |Income|from|charitable|activities| |01113|-|Fees Weddings|DBF|£379|—|—|—|£379|£107| |01114|-|Fees Weddings|PCC|£570|—|—|—|£570|£851| |01115|-|Fees|Funerals|DBF|£1,752|——|——|——|£1,752|£2,583| |01116|-|Fees|Funerals|PCC|£1,753|—|——|——|£1,753|£547| |01117|-|Fees|Funerals|Travel||—|—|—|——|£355| |01132|-|Income|102|Chastilian|Rd|£2,250|—|—|—|£2,250|£2,100| |01141|-|Curate|Income|£6,750|—|——|—|£6,750|£8,400| |01165|- Toddlers|Income|£223|—|——|—|£223|£1,111| |01168|-|Youth|Outreach|Income|—|—|——|—|—|£316| |01169|- YPF|Income|—|—|—|—|——|£149| |01178|-|Torch|Income|£345|—|——|—|£345|£274| |01179|-|Dartford|Churches|Activities|£3,123|—|—|—|£3,123|£4,321| |01182|-|Refresh|Cafe|Income|£144|—|——|—|£144|£569| |Total|£17,289|—|—|——|£17,289|£21,683| |Other|trading|activities| |01135|-|Hire|of Church|or|Centre|£303|—|—|—|£303|£2,052| |01140|-|Magazine|£216|—|—|—|£216|£660| |01180|-|Fete|Income|—||—|—|—|£917| |01181|-|Holiday|Club|Income|=|—|—|—|—|£775| |54102|-|Parish|Hall|Income|—|£9,519|—|—|£9,519|£15,224| |59101|-|Social|Committee|Income|——|£31|—|—|£31|£401| |61101|-|Flower|Guild|Income|—|£90|—|—|£90|£434| |61111|-|Flower|Guild|Donations||—|—|—|—|£140| |68101|-|Boy's|Brigade|Income|=||=||—|£367| |Total|£519|£9,640|—|—|£10,159|£20,970| |Investments| |01120|-|Interest|DLF|General|£29|—|——|——|£29|£29| |01121|-|Interest CBF|Deposit|£44|—|—|—|£44|£96| |50101|-|CRS|Invest|Inc|Church|—|£41|——|—|£41|£37| |50102|- CRS|Invest|Inc|Parish|Hall|—|£7|——|—|£7|£22| |50104|-|CRS|Invest|Inc|102|Chastil|—|£26|——|—|£26|£23| |51102|-|Organ|DLF|Interest|—|£5|—|—|£5|£4| |53101|-|Fabric|Deposit|Inv|Income|—|—|£445|—|£445|£877| |54103|-|Parish|Hall|DLF|Interest|—|£0|—|—|£0|£17| |61113|-|Flower|Guild|Interest|—|£1|—|——|£1|£1| |Total|£73|£80|£445|—|£598|£1,106| |Other|income| |01118|-|Miscellaneous|Income|£1,877|—|—|——|£1,877|£936| |09105|-|Suspense|Parish|w/e|Income|—|—|—|—|—|£2,385| |Total|£1,877|—|—|——|£1,877|£3,321| |an| |INCOME TOTAL|£95,277|£9,720|£600|—|£105,597|£129,059|

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Page 7

EXPENDITURE

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Total| |Unrestricted|Desiqnated_|Restricted|Endowment|2020|2019| |Raising|funds| |01351|-|Stewardship|Scheme|£94|—|—|——|£94|£57| |Total|£94|—|—|—|£94|£57| |Expenditure|on|charitable|activities| |013---|-|Salaries,|NI|&|pensions|£39,513|—|—|—|£39,513|£39,971| |01302|-|Organ|and|Piano|Expenses|£271|—|—|—|£271|£909| |01303|-|Sacristy|£370|—|=|—|£370|£281| |01306|-|Training|Courses|—|—|—|—|—|£460| |01307|-|Curate|Expenses|£3,214|—|—|—|£3,214|£3,782| |01308|-|Ministers|Expenses|;|£2,824|——|—|—|£2,824|£4,180| |01310|-|Heat|Light Water|£4,481|—|——|—|£4,481|£6,431| |01311|-|Equipment and|Maintenance|£7,184|—|——|——|£7,184|£10,501| |01313|-|Insurances|£3,671|—|—|——|£3,671|£3,993| |01314|-|Chastilian|Rd|Expenses|—|—|—|——|—|£359| |01315|-|Sundries|Buildings|£49|—|—|—|£49|—| |01316|-|Church|Website|—|—|—|—|—|£234| |01317|-|Publicity|£15|—|—|—|£15|£91| |01318|-|Church|TV Licence|£312|—|——|—|£312|£151| |01322|-|Youth|Worker|Expenses|£115|—|——|—|£115|£362| |01325|-|Reader|Expenses|£30|—|—|—|£30|—| |01328|-|Diocesan|Mission|&|Ministry|£56,705|——|——|—|£56,705|£46,388| |01331|-|Gloucester|Rd|Expenses|—|—|—|—|—|£80| |01340|-|Magazine|Expenses|—|—|——|—|—|£31| |01361|-|Toddlers|Expenditure|—|—|——|—|—|£1,196| |01367|-|Hotshots|Expenses|EAT||—|—|£17|£472| |01370|-|Junior|Church|Expenses|£125|—|—|—|£125|£55| |01371|-|Youth|and|Schools|Expenses|£67|—|—|——|£67|£115| |01372|-|Holiday|Club|Expenses|£31|——|—|——|£31|£280| |01373|-|Charity|Donations|£5,608|—|—|—|£5,608|£5,630| |01379|-|Dartford|Churches|Activities|£2,526|—|—|—|£2,526|£2,260| |01382|-|Refresh|Cafe|Expenditure|£125||—|—|£125|—| |22300|-|Aquabox|Paid|—|—|—|—|—|£2,215| |26391|-|Refreshment|Area|Deprec’n|—|——|—|——|——|£2,526| |54302|-|Parish|Hall|Expenses|—|£13,763||—|£13,763|£24,855| |61301|-|Flower|Guild|Expenses|—|—|—|—|—|£548| |6900|-|DBF|Fees|Paid|Over|£1,579|—||—|£1,579|—| |Total|£128,832|£13,763|—|—|£142,595|£158,356| |Other|expenditure| |01332|-|Phone Vestry|£743|—|—|—|£743|£755| |01349|-|Photocopier|Lease|£1,650|—|—|—|£1,650|£1,320| |01350|-|Treasurer|Expenses|£2,310|—|—|——|£2,310|£1,253| |01352|-|Print|and|Post and|Stationery|£451|—|—|—|£451|£859| |01353|-|Miscellaneous|Expenses|£1,399|——|—|—|£1,399|£1,284| |01354|-|Refreshment|Expenses|£68|—|—|—|£68|£293| |01356|-|Bank|Charges|£63|—|——|—|£63|£165| |01357|-|Sundries|Admin|£1,109|—|—|—|£1,109|£2,059| |01385|-|Examination|or|Audit fees|—|—|—|—|—|£594| |09305|-|Suspense|Parish|w/e|Paid|—|—|—|—|—|£2,404| |23300|-|Youth|Grants|Payments|—|—|—|—|——|£3,151| |68301|-|Boy's|Brigade|Expenditure|—|£42|——|——|£42|£285| |Total|£7,793|£42|——||£7,835|£14,422| |EXPENDITURE TOTAL|£136,719|£13,805|—|—|£150,524|£172,835| |GRAND TOTAL|(£41,442)|(£4,085)|£600|—|(£44,927)|(£43,776)|

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Page 8

Notes

Balance Sheet — Agency Collections

Agency collections are monies raised for specific charitable purposes. As the money does not belong to the church but is passed onto the person, or charity, for which the money was raised, the income and expenditure are not included in the Christ Church income and expenditure accounts.

In 2020, due to the Covid-19 pandemic, no Agency collections took place.

Resources used — 01373 Charity Donations

These	charitable donations are given from	general	church	funds and, in 2020, the following payments were	funds and, in 2020, the following payments were	made.
	AMEN	£250		Christian SolidarityWorldwide	£100
,	Christians Against Poverty	£250	:	Dartford Churches Winter Shelter	£500	,
	Dartford Food Bank	£500		Ellenor Lions Hospice	£250
	Evangelical Alliance	£252		Gideons UK	£100
	Indian Christian Organisation	£250		NewWine Trust	£504
	Starfish Malawi	£100		Water Aid	£252
	WycliffeBibleTranslators	£200

Note that Water Aid and the Evangelical Alliance were supported by monthly Direct Debit contributions of £21 per month and the New Wine Trust was supported by a monthly Direct Debit contribution of £42 per month.

We also gave a total of £1,500 to support members of our community struggling financially due to the pandemic.

Additionally, The PCC had agreed that £250 be given to Sight Savers, £250 to Wycliffe Bible Translators and £500 to the Church Missionary Society in 2019. However, due to an oversight, these cheques weren't sent until February 2020 and are therefore included in the 2020 accounts.

Transactions with connected persons

Not applicable in 2020.

Accounting Policies

General

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with the applicable accounting standards and the Charities Statement of Recommended Accounting Practice (FRS 102).

The financial statements have been prepared under the historic cost convention except for the valuation of investment assets which are shown at market value.

The financial statements have been prepared on an aggregated basis and 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 an affiliation to another body nor those that are informal gatherings of church members.

Funds

All amounts in the financial statements have been classified by fund according to the purposes for which the money may be used. Funds include Endowment Funds, Restricted Funds and Unrestricted Funds, as described below.

Endowment funds represent donations to the church for the purpose of providing a perpetual income. The following endowment fund has been bestowed to the church:

Fabric Fund Investment Account Provided from a generous donation in 1994, the Fabric Fund Investment Account is a permanent endowment provided on trust that the income may be used only for maintenance of the church building. Restricted funds represent donations to the church subject to specific trusts and comprise the following: Aquabox Donations provided on trust that the money is used for Aquaboxes and the goods needed to go in them.

Page 9

	Broomhill Rd Recoupment Fund	Broomhill Rd Recoupment Fund	Amounts set aside according to conditions agreed with the Diocese to	reinstate the capital value	reinstate the capital value
			from the sale of property in Broomhill Road.
	Church Windows Fund		Donations provided on trust for the repair ofthe church windows — no longer in use
	Commonwealth Fund		Donations providedon trust thatthemoney isusedforcharitable purposes		arisingfrom the ministry
			ofthe parish.
	Fabric Fund Deposit Account		Income from the Fabric Fund Investment Account retained on trust only		for maintenance of the
			church building.
	Mission Fund		Donations provided on trust thatthemoney is used forthesupport ofmembers ofthe congregation
			undertaking missionary work.
	Refreshment Area Fund		Donations provided on trust that the money is used for the provision of	a	renovated Refreshment
.		.	Area in the church building. .		P	:
	Youth Grants Fund		Grants provided on trust that themoney is used in support ofour youth	work.
	Agency (Charity) Collections		Donations provided on trust that the money is used for the specific charitable purposes identified
			at the time the donations were made.
	General funds represent thefunds of thePCCthatare notsubjecttoany restrictions regarding theiruseand are				availableforapplication
	on the general purposes	of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted and include the
	following:
	Flower Guild		Working capital for the Flower Guild.
	Bookstall Account		Working capital for the operation of the bookstall — no longer in use
	Diocesan Church Repair		Amounts set aside from general funds under the Diocesan Church Repair
	Scheme		Scheme. The scheme is designed to assist in the cost of repairs to the church properties on a
			Quinquennial basis and currently includes the following buildings:
			Quinquennial surveys
			Last review Next review
			Church Sept 2016 2021
			Parish Hall Sept 2018 2023
			102 Chastilian Road May 2017 2022
	Parish Hall Account		Working capital for the operation of the hall by the Buildings Committee.
	Organ Fund		Resources set aside for the maintenance of the church organ.
	Social Committee Account		Working capital for the Social Committee.
	Boys Brigade Account		Working capital for the operation of 17'° West Kent (Dartford) Boys Brigade Company, managed
			bythetreasurerandofficers.

Incoming Resources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received.

Income tax recoverable on Gift Aid donations is recognised in the same period as the income.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its entitlement and is reasonably certain of the amount likely to be received. The PCC is grateful for all legacies and bequests that help to maintain the ministry in the parish of Christ Church.

Money received from the sale of the church magazine and from the sale of goods from the church bookstall is used to promote the PCC’s objectives and is accounted for gross.

The Parish Hall is let to generate additional funds. Rental income is recognised when due.

Funds raised by the fete and similar events are accounted for gross and are recognised when received by or on behalf of the PCC.

Dividends and interest are accounted for when due.

Page 10

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

Gifts in kind, when received, are included at their estimated value in the accounts.

Outgoing Resources

Charitable giving, grants and other donations are recognised when the commitment is made.

All other expenditure is accounted for when due.

Salaries are aggregated in the accounts, although reported individually, so that the remuneration of staff members cannot be identified.

Balance Sheet

Consecrated and beneficed property of any kind are excluded from the accounts by Section 10(2)(a) of the Charities Act 2011. : Moveable 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. For inalienable property acquired prior to 1 January 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1000 or the repair of movable church furnishings acquired before 1 January 2001 is written off.

Expenditure on office furniture, fittings and equipment used within the church premises is depreciated on a straight line basis over 5 years. Individual items of equipment with a purchase price of £1000 or less are written off when the asset is acquired.

The Parish Hall and 102 Chastilian Road are shown at historic values. Depreciation on these properties has not been provided in these accounts as any change is considered to be not material, on the basis that the asset has either a very long life, or a residual value, based on its current value, which is not materially different from its carrying value.

Investments are shown at market value at 31 December.

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.

Deposits include cash held with the Central Board of Finance and the Rochester Diocesan Board of Finance.

A supplementary bank account, with the Charities Aid Foundation, was established at the end of 2016 for the specific purpose of enabling on-line payment of salaries and expenses. In accordance with the church’s standard procedures, dual authorization will be required for all such payments.

Average number of employees

The average number of persons employed by the Charity during the year was 3 (2019 — 3). No employee received remuneration amounting to more than £60,000 in either year.

Trustee Remuneration

During the year, two Trustees have been paid remuneration from an employment with the Charity. Sharon Jarvis received a salary of £5616 for her employment as Parish Administrator, working 12 hours per week. Deborah Gibson received a salary of £936 for her employment as Church Centre Cleaner (2 hours per week). ; No remuneration was received for their roles as Trustees.

No Trustee expenses have been incurred during the year.

Pension

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the group to the fund and amounted to £1,037 (2019 - £769).

Page 11

INDEPENDENT EXAMINER’S REPORT TO THE PCC OF CHRIST CHURCH DARTFORD

This report on the accounts of the PCC for the year ended 31 December 2020, which are set out on pages3 to 8, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 (‘the Regulations’) and section 145 of the Charities Act 2011.

Respective responsibilities of trustees and examiner

The Parochial Church Council (PCC) are responsible for the preparation of the accounts.

The PCC considers that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

e examine the accounts under section 145 of the 2011 Act) : : e — to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
e to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

1) Which gives me reasonable cause to believe that in any material respect the requirements to:
To keep accounting records in accordance with section 130 of the 2011 Act; and
Prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act and the Regulations have not been met; or
2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Mr. Jack Fryer, ACA

Hedley Dunk Chartered Accountants Trinity House, 3 Bullace Lane, Dartford, Kent, DA1 1BB

Signed on:..2. A [ot ( 202}

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CHRIST CHURCH, DARTFORD

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ANNUAL REPORT 2020

Introduction

Christ Church is an Anglican (Church of England) church, 112 years of age, situated in West Dartford’s urban community, a community that is characterised by a relatively high degree of owner occupied housing and new housing developments. It is generally well served by health centres and schools and there is a sizeable ‘commuter’ population, the train journey to London being just 30-40 minutes.

Christ Church may be described as a family church, reflecting the place it has beside a population that in the main are growing families and over the years the church has sought to nurture and cater for them in the services it provides.

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is registered with the Charity Commission (1132551), with PCC members taking the role of Trustees. The PCC of Christ Church has the responsibility of co-operating with the incumbent (church vicar), in promoting, in the ecclesiastical parish, the whole mission of the Church - pastoral, evangelistic, social and ecumenical.

It also has maintenance responsibilities for the church centre complex, the church hall and the house at 102 Chastilian Road, Dartford.

PCC membership is made up of the clergy, church wardens, Licenced Lay Minister (ex officio members), 12 members, elected by the Annual Parochial Church Meeting, normally in April of each year, in accordance with the Church Representation Rules, who either serve a one, two or three year term of office, and up to 3 elected members of the Dartford Deanery Synod, who serve fora 3 year term. Due to the Coronavirus pandemic in 2020, the Annual Parochial Church Meeting was deferred to October this year in accordance with Church of England guidance.

These members all have voting powers.

During 2020 the following persons served as members of the PCC:

Incumbent: Rev Dr Richard Mortimer Clergy: Rev Laura Faturoti (Curate) Wardens: Deborah Gibson Olusegun Ogunoye Elected Members until APCM 2020 Jacqueline Robinson Gillian Smith Sarah Jay Janet White Elected Members until APCM 2021 Anthony Addison Susan Addison Joanne Hyett Tony Evans Joanne Hyett (resigned October 2020) Elected Members until APCM 2022 Yinka Okikiolu Michael Smith Ifeoma Emezie Felicity Monteith Elected Members until APCM 2023 (Elected at APCM October 2020) Jacqueline Robinson Gillian Smith Tracey Akinlade Tim Stone David Foot Ex-Officio Members Sharon Jarvis — Licenced Lay Reader ,

Co-opted Members

Yetunde Ogunkunle — co-opted until October 2020

Deanery Synod Reps until APCM 2020

Paul Friett Rachael Sheen Deanery Synod Reps until APCM 2023 (Elected at APCM October 2020) Paul Friett Janet White

Lynne Parkinson (Youth Pastor) was invited to the PCC meetings.

Due to the Coronavirus restrictions, the PCC met only 4 times during 2020, once in person and thereafter 3 times via Zoom conferencing to discuss business and approve measures. Discussions and decisions between meetings were managed via email exchanges.

During 2020, the Church employeda full-time Youth Pastor, part-time cleaner for the Church Centre (2 hours per week) and a Parish Administrator (12 hours per week).

The appropriate Health and Safety statements, policies and risk assessments are all in place.

Membership of the PCC is considered in advance of each APCM, to ensure that appropriate new members of the congregation are encouraged to become involved in the implementation of the strategy and mission of the church, in accordance with the Church Representation Rules and the Charity Governance Code.

Aims and Purposes

The Main purpose of the PCC is to cooperate with the incumbent in promoting the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC works to guide the church in seeking to advance the gospel of our Lord Jesus Christ. This is reflected in the mission statement set out thus:

Mission Statement

The purpose of Christ Church is to build a fellowship of disciples of Jesus, who come to God to love, worship and enjoy Him, and who go out, filled with His Spirit of love and power, to serve the community and the world as Jesus did. The PCC seeks to facilitate this.

Standing Committee

This is the only committee required by canon (Church of England) law. It has power to transact the business of the PCC and to also do so between its meetings, subject to any direction given by the PCC.

Membership:

Rev Dr R Mortimer Mrs D Gibson Mr O Ogunoye Mr M Smith Mr A Addison Mrs S Jay Mrs R Sheen (resigned June 2020) Mrs S Jay (resigned October 2020)

Strategy & Support Group

Membership:

Rev Dr R Mortimer Rev L Faturoti Mr M Smith Mrs G Smith Ms L Parkinson Mrs S Jarvis Mrs R Sheen Mr A Evans Mrs R Sheen (resigned June 2020)

The terms of reference for the group, agreed by the PCC, are: e Support the vicar in leading the church e Develop a vision and strategic plan

e Create a development plan, for discussion, refinement and adoption by the PCC e Propose an organisational structure that facilitates the implementation of this plan e To oversee the implementation, to monitor and to continue to develop plans e To facilitate communications.

Lockdown Leadership Team

This team was formed in March 2020 with responsibility for the critical leadership functions and implementing contingencies required during lockdown such as communication with the church family, hirers of church premises and the general public, safeguarding, hygiene management, youth & children’s work and finances. The Lockdown Leadership Team comprised of . Rev DrR Mortimer Rev L Faturoti ‘Mr M Smith Ms L Parkinson Mrs G Smith ; Mrs D Gibson Mr O Ogunoye Mrs S Jarvis

The Lockdown Leadership Team met weekly in person and by Zoom Conferencing and effectively took over the roles and responsibilities of the Standing Committee and the Support & Strategy Group from its formation until the end of 2020 (as agreed by the PCC).

As a registered charity, under the jurisdiction of the Charity Commission, Christ Church must also fulfil the function of serving the community and demonstrate public value in the activities that it undertakes. The PCC does not, by any means consider the two purposes to be mutually exclusive and indeed has always and continues to maintain a link between the two in determining what activities the church should focus on. In the next section the detail of the activities seeks to demonstrate that those purposes are addressed and met.

Activities and Achievements.

As mentioned in the previous section the church’s prime focus is concerned with advancing the Christian gospel and much of this work is centred around what happens within the church complex itself and within church life.

Electoral roll The Electoral Roll is an official list of the church congregation, in that people are required to complete an electoral roll form. The Electoral Roll is updated yearly and recorded for the Annual General Meeting, at which it was reported that the Electoral Roll lists 162 church members. The last full review was undertaken in April 2019 which gave a number of 164.

Church Services The church’s main service is held on a Sunday morning, starting at 10am and usually lasts between an hour and an hour and a half. The 8am service has continued as a said worship service only following the pattern of the Book of Common Prayer From 22™ March to 2" August Christ Church was forced to shut for Sunday worship due to Coronavirus lockdown restrictions. This is unprecedented in the history of Christ Church, and indeed, the Church of England, but was in compliance with the Bishop’s guidelines and government legislation. The Lockdown Leadership Team registered and set up the Christ Church Dartford YouTube Channel in March 2020 to enable pre-recorded services to be broadcast at 10am each Sunday. This was later supplemented by a phone-in service (from 19th April) and then a 9am Communion service in church, following strict Church of England guidelines, commenced Sunday 9th August.

As achurch we have kept in contact with one another by the buddy scheme, as well as printed prayer booklets, newsletters, zoom meetings, phone calls and socially distanced chats.

Average attendance of the services during the early part of 2020 from 5" January until the 15" Match was:

8 am service -9 adults 10 am service - 80 adults and 23 children.

Attendance at the 9 am service, which started on 9" August, was strictly limited by Coronavirus restrictions: 28 Adults and 2 children.

In keeping with our focus as a family friendly church, the Sunday morning services attempt to cater for a broad range of people with sung worship, prayers, a varying degree of liturgy and a varying degree of formality/informality depending on the occasion.

At the start of the year, the 10am service on the first Sunday of the month was attended by our uniformed groups, Rainbows, Brownies, Guides and Boys Brigade.

After many years service, our Youth Pastor stood down as chaplain for our local Royal Air Force Cadets Squadron in September 2020.

Church Activities

In addition to the weekly Sunday services, the church ran a number of regular activities to address the needs of different groups within the congregation and wider Parish community. These included home fellowship and church-based Bible study groups, a weekly afternoon café in the church and a toddler group, which was run as two sessions, because of its popularity.

The church held a monthly Sunday Roast lunch, on the first Sunday of each month, to which all were invited and a monthly group on a Saturday afternoon, aimed at the older members of the congregation and the blind and partially-sighted, having developed from a Torch Trust group.

The activities of the church are almost entirely enabled by the voluntary contributions, both financial and in gifts of time and talents, of members of the congregation. It would be almost impossible to estimate the number of hours contributed throughout the year.

A number of other groups meet regularly in the Hall, including two Guide companies, two Brownie companies and a Boys Brigade company.

It is regretted that all of the above activities had to be suspended in March 2020 due to the Coronavirus lockdown restrictions and have not been resumed. Home fellowship groups and some youth and children meetings have continued on-line using Zoom or other social media channels, but always following strict safeguarding requirements.

The Parish Hall is used as the base for a daily Pre-School group, run independently of the church, in accordance with the government’s guidelines.

Community Activities

During 2020, the church has again been involved in a number of ecumenical activities, including the Dartford Churches Winter Shelter from January to March and Dartford Food Bank, hosted at the RCCG City of David church.

Christ Church continued to act as employer for the project worker for the Winter Shelter. All costs associated with their employment are met from the Winter Shelter Project account and therefore this employee is not included in the Annual Accounts.

Serious Incidents

No serious incidents, as defined by the Charity Commission, occurred during the period ofthis report.

Safeguarding

The PCC confirms that it complies with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults), with all staff, leaders and volunteers having undertaken safeguarding training to the appropriate standards. With a move of many meetings to on-line and telephone communication, detailed scrutiny by the Safeguarding Officer has been conducted to ensure appropriate measures are in place and being followed. .

Treasurers Annual Report

The financial report has been prepared in accordance with the updated guidelines in relation to the Charities Act 2011 and the Church Accounting Regulations 2006 and SORP 2015.

Our expenditure for 2020 came to a total of £150,525 across the general, designated and restricted funds. Of this, £136,719 was from our general fund to provide the Christian ministry of Christ Church. This includes the youth worker’s salary and our contribution to the Diocesan mission and mission, which goes towards the support of the diocese, clergy stipends, training new clergy and providing housing for the present clergy. From the general funds, we also gave £5,608 to our Mission Partners and other charities at home and abroad, as recommended by the Standing Committee and approved by the PCC.

Reserves Policy

The current free reserve for Christ Church is £20,624, which is only 15.1% of our 2020 unrestricted expenditure. This is significantly below the 25% of unrestricted expenditure that was the policy established by the PCC. However, this policy was agreed before the PCC set up the St James’s Place Investment, with a capital of £204,557. Since this capital is immediately accessible, the PCC feels that no action is required to address the difference.

Professional Support

The PCC acknowledges the assistance of Mrs Sue Davis in the Rochester Diocesan Finance team, with the provision of the book-keeping service and Mr Jack Fryer of Hedley Dunk Chartered Accountants with the Independent Examination of the accounts.