Christ Church Dartford Cross Road, Dartford, Kent DA1 3ET 4rFO Registered Chariiy No. 1132551 Annual Report and End of Year Financial Statements of the Parochial Church Council Year ending 31 December 2023 Poge I Incumbent.. Revd Dr Rthard Mortimer 67 Shepherds Lane Dartford Kent DA12NS Bank.. HSBC Bank plc 38 High Street Dartford Kent DA1 1DG The Financial Statements have been prepared in accordan￿ wtth the Charities Statement of Recommended Practi￿ (FRS 102). Approved by the Parochial Church Council on 15th March 2024 and signed on its behalf by". Mr Anthony Addison (Lay Vice-chair) Mr Michael Smith (Honorary Treasurer) Page 2 Statement of Financial Artivities Unrestrlded Deslgnated Restrirtèd Endowment 2023 Total 2022 Total funds funds funds funds funds funds Ineomo and Ènd¢WJn*ntsfrdm'. Donation5 and legacies lrtome from Eh3ritablÈÈttivities OthÈr t¢adin8 activitiès Investments oth￿ income Totsl income E83,721 É21,006 £3.967 £1.388 f s.a92 £115.474 £283 E84,￿4 t21,￿6 £30.156 É1,388 £S.392 f141.946 £86,392 £15,286 £27,863 £69 £7.693 £137.303 £26,189 £26,189 £281 EKpe*ditufÈ tsh= Raj5ing fund5 EweDdiiureon cfva0ta￿e actiwries Othèr ÈxpÈnditurÈ Totslexpendkure £46 £163,307 EIO,195 £17a,54B £46 £163,776 £43,172 £206.994 £160 £32,945 E33,105 £309 E32 £128,986 £23,477 £IS2,46Y £341 NeilrKome Ilexpendlwreliesources bÈfoie transfer 1£58,0741 IE6,9161 le6S,Q481 1É15.1601 Traftsfer5 Gr055 transfers btrtween fvnd5- in Gr055tran5fers between fund5- Cut Other rewi5ed 8ains11055es Gainson r￿alUatIOn, fixed a55et5, charit¥'s own use Netmo¥ement6n I￿)d5 £15,000 1£4,1991 £19,199 1£30,CrtIOI £34,199 1£34,1991 £4,278 IE4,2781 £17,699 It29,5741 E17,699 1£17.7171 (£581 l£J6,9911 Total ￿nd$bro¥htfoI￿￿d £fjry1.810 £54.304 £6￿121 £14954 É?ats,494 É76?,485 £571.236 £36.SB7 £60.363 £14,959 E683,1115 E730.494 Rtpre*nt¢dby UttrÈstrfcted Genttal lund £571.236 £571,236 £6(Q,810 Des¥n*d Bookstall Fund Boy'5 Brigadtr Fund ocesan Church Repair Fund Flower G￿ld FunLI DrBan Fund e35 £279 £24.410 £35 £279 E24.410 eas £279 £35,211 £146 £1,138 £14,130 £3,36S £1,138 £7,374 £3,36S £1,138 £7,374 £3.365 Social CommittÈÈ Fund Restrlcted Aquabox Fund Broomhill Recoupment Fund Commonwealth Fuid Fabric Fund Oewsit Mission Fund Youth Grants FuThd £392 £49,696 £392 49.696 1£2,1911 £8.226 £1,207 £3.033 £392 £49,696 £8.226 £1,207 £3,033 £8.226 £1.2Q? £3,06S Endowment Fabnc Fund InvestmEnt £14,959 £14,959 £14,959 Poge 3 Balance sheet General Deslgnated Restricted Endowment 2023 2022 FIKedassets Tangible asseis l•Wtxtments £443,495 £1￿.548 E553.043 £443,495 £176,203 É619.698 £4143,49S É192.$04 £63S.999 £51,696 £51,696 £14,959 14.9S9 CurreDtassetS Inve5tmÈnts Cashat bank and in hand £J8.623 £25.841 £10.746 196.587 £È.217 £9)7 É9.124 £52,680 £11,224 E63.904 62,420 £32,688 £95.108 £18.191 Creditors.. Amounts falling due in oneyear £457 £457 £457 £457 £613 £613 N¢ttiilretttaiietsies% tultettt 1k*bi￿les £18.193 £36,587 &B.667 £63.447 £94.49S Total *ssets le$$￿tr￿￿t liabilit*$ £571,296 £36,587 £60.368 £14.959 E683.145 £730.494 T47ts1 neta$￿ts1essl•abll1ties £571.2a6 £a6.587 £60.363 £14,9$9 £6BJ,145 £730,49S Ryresehted by General lund £571,236 £571.236 £W.810 eoy'5 Brigade Fund 8iJDkstsii FuThd Flower Guild Fund £279 £35 £279 35 £279 £35 £146 £14,130 £l.L38 £35.211 £3,365 £7.374 El,138 £24,410 £3,365 £7,374 £i.ia8 £24.410 £3,36S Or8an Fund Diottsan Church Repair Fund Social Cornrnittee Fund R￿strIcted Aquabox F￿nd B*oDmhill Retwm)ent Fund C<*))mDnwealth Fund Fabrit Fund DÈposit Mi5yon Fund Youth Grants fund £a92 £49,696 1£2,1911 £8,226 £1,207 £3,033 £392 £49,696 £a92 £49,S96 £8,226 £1,207 £3.033 E8,226 EI,207 Ethd¢)wment Fabric Fund Investrnent £14.gS9 £14,959 £14.959 Fund$ ttlthe thurth £571,217 36,587 60.363 £14.9S9 É6Ba.146 £734494 Puge 4 Statement of assets and liabilities General Deslgnated Restrlrted Endowme 2023 2022 W￿d￿k£￿ts- InvethÈnts Stjames Unit Trust Inve5trnént- StJarDe5 Unit Trust UnrealisedApwcn- Fabric Investment Account- Fabric Investnieni Unrealised Appr¢n- Broomhill Rd Ret0￿pMertt- Broomhill Rd UnrEali5ed ApprcD- £70,IMIO £32,739 £70,000 £32,739 £4.711 £11.668 £21,SLK> £35,585 176.201 £105.000 £21.849 £4.711 £10,248 £20,500 £29.196 £194504 £4,711 £10,248 £1,410 É21,SOO £30,196 £51,696 £S,389 109,S48 Tlltsls U4,959 Flxedassets.Tan8lble assets Par15h Hall 102 Chaslilian Road- Church Building Imwovements 2006- £200,( £92,(X)D £ISl,495 £443.495 £2(Ml,000 £92,( £151,495 £443.495 £200.ri)o £92.(X]O £151.495 £443.495 Totals CwreTht*ssets- CAsh atbAttk•r￿ ID h•Dd Bank Current Account- CAF Bank- IE4,3281 £619 £3.280 £13,294 1£2951 1£2,9051 £652 É10,746 £933 E9,899 £298 £375 £652 fll,224 £31,260 E949 E827 E652 £39,688 Flower G￿lId Bank- T¢)tsls (£4291 £9 Cuwrent•ssets- Imit$tments DLFGeneral Fund- CBF DÈposit Attount- CRS DLF Account Church- CRS DLF Account Parish Hall- CRS DLFAccouni 102 Chasiilian- Organ OLF Account- Fabr￿ Deposit Account- Parish Hall OIFA£couDt- 7.465 £10,4(M) £245 £157 £319 £37 £7,465 £10,4LYJ £7,698 £6,018 £11,694 £1,175 £8,217 £13 £7.232 £10,4fA) E19,963 £4.863 £10.58S £1.138 £B.226 £13 £62.420 £7,4S3 £5,861 £ll.375 £L.138 8.217 £0 £13 Tota15 £18.623 £25.840 £8.217 £51.680 tiabilities-A¥en(v accourbts A8Èrty co11ettions- £457 £4$7 £457 £457 613 613 Tot•15 Grand totsi £571.2a7 a6.SB6 £61.277 É14.9S9 £684.OS9 É790,494 Poge S Fund movement by type Opening IncorninK Out&oin Transfers Gainsllosses Cknslng Boy's Brigade Fund De51gnated £279 E279 Sub.tOtsl for Boys £279 É279 6•￿ra1￿*d Unrestricted £600,810 600.810 EllS.474 IISM74 £173.548 £173.548 £10.801 É10.801 £17,699 £17,699 £571,236 £571.236 I￿tO￿lI0r General FabrlcFund Invesknent Endowmeni £14.959 14,959 f14.959 £14,9S9 su￿t0￿1 lol Fabr￿1￿¥ Aqwbo¥Fund £a92 £392 £392 £Y92 Su&tOtsltsY Aq￿bOX B¥¢)omhlll RiJadRocoupmÈrht Restricted £49,696 49,696 £49,696 £49.696 sub.total for Brliomhlll Commonweahh Fund RÈstrictÈd 1£2,165 1£2,1651 £283 £283 £30 £30 IEZ,1911 1£1.1911 SU1￿10t4110f CommDfs F*bric Fund Deposit £8,226 É&226 £8,226 8,226 SubtQlAIIor Fa￿￿p Miwon fund Restricted EI.207 1207 £1,207 É1.207 s￿￿to￿lIar Mlsston Youth Grants Futtd RÈstritted £3,065 E3,065 £32 £3.033 £J,033 S￿￿￿t0￿1 ftsryoyth £3Z eoo*stall Fund Desiqnaied £35 £35 £35 Sub4atrl for Boll*sia É3S FloweiGuild Fthd Designate £146 £146 £160 £160 S￿￿to￿lI0r Flowtr Partsh Hall Fund De518nated £14,130 £14.130 £26,189 £ZQ189 £32,945 £31.94S £7,373 £7.373 s￿￿t01*110r Hall Oryan Fund DÈsi8rtatÈd £1,138 £1.138 £1,138 Sub-t•t¥l for Orzan DK*tesan Chuwch Repal Deslgnaied £35,211 E35.211 IÉioAoiI lÉJts.80JI £24.410 4.410 Su&ti)tsl RtP*ir Sotial CoffithittrÈe Fund Designated £3,165 £3.36S É3,365 £3,365 Sub-total forSodalCo Grahdttstsi ?3D,494 E141P46 £Z06,554 £17,699 £6Ba,14S Poge 6 Analysis of income and expenditure Income And Endowments Total Unrestrirted De5 ated Restrlrted Endowment 2023 2022 Donatlons and legacles OL102- Planned Giving SchemÈ OL103- IncomeTa¥ Reco¥ered 01104- Gift Day Incorne 01110- Church Collections 01111- C)onatitsns 67101- Cornmonwealth Income £57,924 É11.965 £338 £6.556 £6.938 £57,924 £11,965 £338 £6.556 £6.938 £283 £84.(M)4 £60,378 £8,581 £4.050 £13.358 £25 £86.392 £283 £283 Total £83.721 Irttomt from charbtable actlvltles 01113- Fees Weddings 08F OL114- Fees Weddings PCC 01115- Fees Funerals D8F 01116- Fees Funerals PCC 01117- Fees Funerals Travel 01141- Curate Income 01162- Alpha Income OIISS- Toddlers Income OIIE8- Youth Outreach Income 01169- YPF Income 01179- Income from NÈW A￿nUeS 01182- RÈfrÈsh CafÉ IncomÈ £142 £626 £1.012 £546 £180 E3.661 £151 £1,803 £1.187 £157 £9.500 £340 É2.250 £isi £1.803 £1.187 £157 £9.5(X) £340 £2.250 £1.663 £1,499 £329 £5,149 £479 £15.286 £5,037 £581 £21.(M)6 E5.037 £581 £21.C( Total other IradlnB aclivitles 01135- Hire of Churd) or Church Centr@ 01136- Training Course Income 01140- Magazine OIISO- FetÈ IncomÈ 01181- Holiday Club Income 01201- PHall- Rental- Unlfom*d Grps 01202- PHall- Rental- MistellanÈous 01203- PHall- Rental- Preschool £2.124 £315 £20 £1.508 E2,124 £315 £20 £1,508 £S87 £13 £1.517 £8.209 E845 £5,352 £11,340 £27,863 £2.058 £12,395 £11.736 É26.189 £2.058 £12,395 £11.736 E30.156 Total £3.967 Investments 01120- Interest DLF GÈnÈral 01121- Interest CBF Dep051t 53101- Fabric Deposit Inv Income £990 £398 398 £60 £9 E69 Tota £1.388 £1.388 Other Income 01118- Miscellaneous Income £S.392 £5,392 £115.474 £S.392 £5.392 E141.946 £7,693 £7,693 E137,304 Total INCOME TOTAL £26.189 £283 Poge 7 Expenditure Tolal 2023 Unrestrlded De5 ated Rèstrlded Endowment 2022 Raising fvnds 01351- Stewardship Scheme £46 E46 £46 Total £46 Expenditure on charitable aclNltles 01300- Salaries & Nl 01302- Organ and Plano Expenses 01303 Sacristv 01307- Curate E¥pense5 01308- Ministers Expense5 01310- Heat Light Water 01311- Equipment and Maintenance 01313- Insurances 01314 Cha5tilian Rd Expenses 01315- Sundries 8u*lding5 01317- Publicity 01318- Church TV Licence 01322- Youth Worker Expenses 01328- Di0￿San Mission & Minisiry 01339- Outreath Expenses 01361- ToddleT5 Expenditure 01362- Alph8 Expenses 01367- Hotshots Expenses 01370- Junior Church Expenses 01371- YDUth and Schfx>ls Expenses 01372- Woliday aub ExpÈnses 01373 Charity Donations 01374- Just COMÈ Round 01379- Expenditure on New Avenues 01380- Fete Expenses 01382- RÈfTÈsh Cafe Expendlturè 61301. Flower Gulld Expenses 67301- Commonwealth Paid 6W- DBF FÈÈS Paid Ovef £44.324 £523 £362 £4.022 £4.672 £10.669 £23,599 £4.264 £372 £44,324 £523 £362 £4,022 £4.672 £10.669 £23.599 £4.264 £372 £40.946 £183 £188 £959 £3,441 £6,777 £3,740 £3.475 £1.945 £49 £153 £153 £159 £594 £SS.289 £552 E57.316 £52 £1,443 £1,(￿3 £185 f389 £3.601 £552 £57.316 £52 £1,443 £1,063 £185 £389 £3,601 £766 £92 £264 £66 £868 E2.925 £406 £3,014 £224 £778 £1.266 £2,464 £778 £1,266 £2.464 £94 £94 £160 £309 £1,144 £163.776 £160 £506 £826 £1.28 £128.986 £3(Y3 £1.144 £163,307 Total £160 £3(Y3 Olher expendlture 01332- PhtsnÈVÈstry 01349- Photocopier lease 01350- Treasurer Expenses 01352- Print and Post and Stationery 01353- Mi5￿11aneou5 Expenses 01354- Refreshment Expenses 01356- Bank Charues 01357- Sundries Admin 01385- Examination orAudit fees 01401- Parish Hall- Insurance 01402- Parish Hall- Hear Lightwater 01403- Parish Hall- Rubbish Collettion 01404- Pèrish Hall- ClÈaninK 01405- Pèrish Hall- Phone 014(kn- Parish Hall- PRsIppL 01407- Parish Hall- MalntenancÈ 01408- Parish Hall- MiscÈllaneous 233(X)- Youth Grants PaymÈnts £594 £1,183 £1.888 E744 £2.646 £449 £392 £1.543 £756 £594 £1,18a £1.888 £744 £2,646 £449 E392 £1.543 £756 £1,361 £3,773 £828 £9,564 £307 £421 £16,641 £50 £32 £43,172 £206,994 E796 £J,921 £1.590 £478 £2,011 £275 £310 £1.239 £668 £1,134 £3,389 £719 £6,768 £245 £282 £1,153 £1.361 £3,773 £828 9,$64 £307 £421 £16.641 £so £32 E32 E341 £499 £23,477 £152,463 Total EXPENDITURE TOTAL £10.195 £173.548 E32.945 E33.105 GRAND TOTAL 1£58.0741 1£6,9161 (£581 IE65.0481 1£15,1601 Poge8 Notes Balance Sheet- A enc Collections Agency collections are monies raised for specffic charrtable purposes. As the money does not bÈk)ng to tha church but is passed onto the person, or charrty, for which the money was raised, the income and expendrture are not included in the Christ Church Income and expendrture accounts. In 2023, Agency collections totalling £450 we made on behalf of D8rtford Food Bank and the Rochester Diocesan Board of Finance. Resources used- 01373 Chari Donations These charrtable donaknons are gNen from general church ftjnds and, In 2023. the followng payments were made AMEN £250 Christian Solidarrty Worldwide Dartford Churches Homeless Project £500 Oartford Food Bank Ellenor Lions Hospice £250 Evangelical Alliance Evergreen, Dartford £250 Good News for Everyone Indian Christian Organisation £250 New Wine Trust Watar Aid £252 Wyeliffe Bible TranslatOTS £100 t500 £252 £100 £252 t300 Note that Water Aid and the Evangelical Alliance were supported by monthly Direct Debrt contributions 01 £21 per month and the New Wine Trust was supported by a monthly Direct Debrt contribution of£42 per month. Details of Ihe various charities can be found on our websrte. In addrtion to our financi81 g￿Ing, we supported New Wne by enabling our Youth Pastor to work haw a day per ￿tek. at no cosl to thems&￿es, co-ordinating thèir Raisin9 Generations leaders network. Transactions with connected rsons Not applicable in 2023. Accountin Policies General The financial statements have been prepared in accordance wrth the Church Accounthng Regulations 201%, together wrth the applicabl8 accounting standards and thè Charrties Statement of Recommended Accounting Practice IFRS 1021. The financial statements have been prepared undèr the historic cost Convent￿1￿ except for the valuation of inv85tm8rrt aS$8ts which are shown at markat value. Thé financial statements have been prepared on an aggrègatèd basts aThJ include all transactions. assets and liabilrtiès 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 infomal gatherings ol church members. Funds All amounts in the financial statements have been classified by fund according to the purposes for which the money may bè used. Funds include Endowment Funds, Restricted Funds and Unrestricted Funds, as described below. Endowment funds represent donations to the church for the purpose ol providing a perwual income. The followng endowment fund has been bestowed to the thurch". Fabric Fund Investm8nt Account Provided from 8 generous donatK)n In 1994, thè Fabric Fund Investment Account IS 8 pemianent endowrnent provhled on trust that the Income may be used only lor maintenance of the church building. Restricted tund5 represent donatK)ns to the church subject to specific trusts and ¢omprisethe following.. Aquabox Oonations provided on trust that the money is used for Aqu8box6s and the goods needed to go in them. Broomhill Rd RecOup￿nI Fund Amounts set aside according to conditions agreèd with thè Diocese to reinstate the capital value from the Sa￿ of property in Broomhill Road. Church Windows Fund tlonations promded on trust for the repair ol the church windows- no longer in use Poge 9 Commonweatth Fund Donations provided on trust that the n￿neY is used for Charitable purposes arising from the ministry ol the parish. Fabric Fund Deposrt Account Income from the Fabric Fund Investment Aeeount retained on trust only for maintenance ol the church building. Mission Fund Donations proV￿ed on trust that the money is wed for the support of members of Ihe congregation undertaking missionary work. Rèfrtshment Area Fun¢J Donations provided on trust that the money is used for the provision of a renovated Refreshment Area in the church building Youth Grants Fund Grants provided on trust that the money is used in support of oui youth WOTk Ageney ICharf(yl Collections Donat10ns provided on trust that th8 money is used for tha specific Char*ab￿ purposes identifi at the tin* the donations were made General funds represent the funds of the PCC that are not subject to any reStr￿tionS regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted and include the folh)wng'. Flower Guild Working capital for the Flowèr Guild. Bookstall Account Working capital lor the operation of the bookstall- no kjnger in use Diocesan Church Repa Scheme Amounts sel aside from general funds under the Diocesan Church Répair Scheme. The scheme Is designed to assist In the cost of repairs to the church properties o Quinquennial basis and currently includes the following buildings". Quinquennial surveys Last f￿1&w Nèxt iéviaw June 2021 2026 Sèptèmbèr 2018 2023 Dècèmber 2023 2028 Church Parish Hall 102 Chastilian Road Parish Hall Aeeount Working caprtal for the operation of the hall by the Buildings Committee. Organ Fund Resources set aside forthe maintenanee of the chureh organ. SOCHI Cornmittee Account Working ¢aptsl forthe Soctal Commrttee. Boys Brigade Account Worf(Ing Caprtal for the operation of 17th West Kent (Dartfordl Boys Brigade Company, managed by the treasurèr and officets. Thé Company was disbanded in 2021 and the remaining balance can be transferred to general funds. Incoming Resources Collections are recognised when recewed by or on behalf of the PCC. Planned giving receNable under Gift Aid is recognised only when receNed. Incorne tax recoverable on Gift AKI donations is recognised in the same period as the income. Grants and ￿9aCleS to th8 PCC are accounted lof as soon as the PCC ts notified ol its entr(lement and is reasonably certain of the amount Iikety to be recewed. The PCC is gratefvl for all legacies and bequests that help to maintain the MIn￿ry in the parish of Christ Church. Monèy reeewed from the sale of the ehureh m8gazine and from the sale of goods from the churth bookst811 Is usèd to promotè the PCC'S objectkves and i8 aeeounted for gross. The Parish Hall is let to generate addf(ional funds. Rantal income is r8cognisad whan duè. Funds raised by the fete and similar events are aeeountad for gross and are reeognis&d ￿en received by OT on behaK ofthe PCC. Dividends ènd interest are accounted for when due. Realised gains or losses are recognised when investsnents are sold. Unrealised gains or bsses are accounted for on revaluats'on of Investments at 31 December. Grt5 in kind. when recewed, 8re included at their estimated val¢Je in the accounts. Poge 10 Outgoing Resources Charf(able gNing. grants and other donations are recogniséd whan thè comm*m8nt is m8dè. All other expendrture is accounted forwhen due. Salaries are aggregated in the aecounts, atthough reported indivmyually, so that the remuneration of staff members cannot be identified. Balance Shéèt Consecrated and beneficed property of any kind are excluded from the accounts by Section 1012Nal of the Charities Act 2011 Moveable church fumishing5 held by the VKar and Churehwardens on speeial trust for the PCC, and wh￿h require a lacuty for disposal are aceounted as Inalienable property unless consecrated. For inalienable property acquired prior to 1 January 2001 there is Insufficient cost infotrnation available and therefore such assets are not valued in the accounts. All expenditure incurred in thè year on consecrated or beneficed buildings. indwidual items under £1000 or the repair of movable church furnishings acquired before 1 January 2001 is wrtten off. Expendf(ure on off￿e fumrturts, frttings and equipment used within the church premises is deprecwted on a straight line basis over 5 years. Indmdual r(ems of equipment with a purchasè prl¢e of £1000 or less are wrrtten off when th& asset is acquired. The Parish Hall and 102 Chastilian Road are shown at histonc values. DepreCIat￿rn on these properties has not been provided In these accounts as any change is considered to be not material, on thè basis tt)at the asset has either a very long life, or a residual value, based on rts current value, wh￿h is not materially drfferent 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 othèr income are shown as debtors less provision for amount5 that rnay prove uncollectable. Deposrts include Cash helj with th8 CentT81 Board of Finance and the R￿hester Diocesan Board of Finance. A supplementary bank account, with the Charitios Aid Foundation, was established at the end of 2016 for tha specific purposè of enabling on-line payment of sa￿rIeS and expenses. Ih accordance wth the churc*'s standard procedures. dual authorization wll be required lor all such payments. Average number of employees Th6 average number of pèrsons employed by the Charty during the year was 3(2￿21- 31. No employee recewed remuneration amounting to more than £60,000 In either year. Trustee Remuneration During the year. two Trustees have been paid rerNneration from an empk)yment wf(h the Charrty. Sharon Jarvis rece￿ed a salary of £6.514 lor her employment as Pansh Administrator, working 12 hours per week. Deborah Gibson receNed 8 58Iary of £1.fN for her employment as Church Centre Cleaner12 hours P8r weekl. No remuneration was received for their roles as Trusteès. No Trustee expenses have b•èn in¢urr&d during the year. Pension The charty operates a defined contribution pension schèma. The assets of thè sch8mè arè hold Separate￿ from those ofthe charty in 8n independentty administered fund. The pension cost char9è represents contributions payable by the group to the fund and mounted to £3,22512022- t2,4951. Poge 11 INDEPENDE14T EXAMINER'S REPORT TO THE PCC OF CHRIST CHURCH DARTFQRD This repurl on the accounts of the PCC lor the year ended 31 December 2023, which are sel out on pages 3 10 8, is in respect of an examina110n Carried out under Regulalion 3131 ol the Church Accounting Regulations 20061'the Regulalions'} and section 145 of the Charities Act 2011. Respective responsibilities of trustees and examiner The Parochial ChurLh Council IPCCI are responsible for the preparation of the accounts. The PCC considers that an audit is not required for this year under section 144121 ol the Charities Act 2011 (the 2011 Acll and that an Independent examination is needed. 11 is my responsibility to,. exalnine the accounts under section 145 of the 2011 Acll lo follow the prO￿dureS laid down in the General Directions given by the Charity Commissioners lunder section 14515llbl of the 2011 Acll, and to slate whether particular mallers have come lo my allenlion. 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 ol the accounting records kept by the PCC and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in thè accounts and seeking explanations from you as Iruslees concerning any such mallers. The procedures under18kèn 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 'Irue and fair view, and the report is limited lo those matters Sel out in the slalemenl below. Independent Examinpr's Statement In connection with my examination, no maller has come lo my attention.. 11 Which gives nie reasonable cause lo believe that in any material respect the requirements lo.. To keep accounting records in accordance with section 130 of the 2011 Act.. and Prepare accounts which accord with the accounting recorcls and lo comply with the accounling requirements of the 2011 Act and the Regulations have not been mel,. or 21 To which, in my opinion, allenlion should be drawn in order lo enable a proper understanding of the accounts to be reached. Mr. Jack Fryer, ACA Hedley Dunk Chartered Accountants Trinity House. 3 Bullace L2ne. Dartlord, Kent, DA1 1 BB Signed on.. 0410412024 Page 12 CHRIST CHURCH, DARTFORD ANNUAL REPORT 2023 Introduction Christ Church is an Anglican (Church of England} church, 115 years of age, situated in West Dartford's urban community, a community that is tharaderised by a relatively ttigh deg￿e of owner occupied housing and new housing developments. 11 is generally well served wlh schools and there is a sizeable 'commute¢ population, the train Joumey lo London being just 3040 minutes. Christ Church may be described as a family church, ￿fleeting the place it has beside a population that in the main are growing families and over the years the churd) has sought to nurture and cater for them in the services rt provides. The Parochial Churth Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is regIste￿d with the Charity Commission {1132551}, ￿th PCC members taking the role ofTruslees. The PCC of Christ Church has the responsibility of co-operaling wth the incumbent (church vicar), in prorrnting, in the ecclesiaslical pansh. the ￿ole 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, Dartrord. PCC membership is made up ofthe clergy, church wardens, Licenced Lay Minister (ex offKio Membe￿), 12 members, elected by the Annual Parochi81 Church Meeting, nomially in April ofeach year. in accordance with the Church Representation Rules, either serve a one, Iwo or three year lem of office. and up to 3 elected members of the Dartford Deanery Synod. who serve for a 3 year lem. These members all have voting powers. During 2023 the followng persons served as members of the PCC.. Incumbent Rev Dr Richard Mortimer Curate Rev Alex Coakley-youngs Wardens Michael Smilh & Ben Timeyin {up to APCM 2023) Michael Smrth (up lo APCM 2024) Elected Members until APCM 2023 Fidelia Omezi Olu Okikiolu Elected Members until APCM 2024 Susan Addison Olu Ogunoye Tony Addison Deborah Gibson Electèd Membèrs until APCM 2025 Felicity Monteith Ola Akinlade Yinka Ok1k￿lU Elecled Members unlll APCM 2026 Gill Smrth Allison Blyghton - reS￿ned November 2023 Tim Stone- resigned August 2023 Anne Gayfer Co-opted Members until APCM 2024 Paul Friett Fidelia Omezi Ex-Offi¢io Members Sharon Jarvis- Licensed Lay Reader Christine Wood- Licensed Lay Minisler. as from November2023 Deanery Synod Representatives Paul Frietl (up to APCM 2023) Wlliam Onrfade (up lo APCM 2024) Janet ￿lIe lup to APCM 2026) Lynne Parkinson (Youth Pastor) was invited lo the PCC meetings. The PCC met 6 times from APCM April 2023 to APCM April 2024 to discuss business and approve measures. Discussions and decisions be￿een meetings Kere managed via email exchanges. During 2023, the Church employed a full-lime 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 Safely statements. policies and risk assessrrEnts 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 aCCo￿ance wth the Church Representation Rules and the Charity Govemance Code. Aims and Purposes The Main pU￿se of the PCC 1$ lo coopernte with the incumbent in promoting the vknole mission of the church, pastoral, evangelistic, so￿al and ecumenical. The PCC works to guide the church in seeking lo advance the gospel of our Lord Jesus Christ. This is refiected in the mission statement set out thus-. Mission Statement The PCC approved a new mission statement for Christ Church in January 2021 as being 'We are here to be and make followers ofchrist. 'Come follow me,, said Jesus. Mart( 1v17° Church Governan The govemanc£ of Christ Church comprises ofthe PCC and Leadership team supported by Buildings Team, Pastoral Team, Communications Team and a Youth and Children's Team. The Leadership Team meet fortnighlly and have been delegated, by the PCC, the roles and responsibilities of the Standing Committee. Note= The Standing Committee is the only committee required by Canon (Church of England) Law. It has power to transact the business of the PCC and lo also do so between its meetings, subject to any direction given by the PCC. The Leadership Team comprised of Rev Dr R Mortimer Rev A Coakley-youngs Mrs S Jarvis Mr M Smith Ms L Parkinson Mrs G Smith Mrs D Gibson The Leadership Team objectives are lo support the vicar in leading the church and lo develop. in liaison wth Ihe PCC, the priorities for the church. The agreed priorities can be summansed as follows.. RELATIONSHIPS E%i5tin@ and new members Rebuilding peDplE to people and people ioGod relat￿nshIpS FINANCE BUILOINGIFACILlnE5 Oiir need5 and can deliv&r on our forwaidvi5ion goa hwiwe can reduce Iht defrtit Youth and Chldre Pr Ackn As a registered charity, under the jurisdiction of the Charity Commission. Christ Church must also fulfil the function of seNing the community and demonstrate public value in the activities that it undertakes. The PCC does not, by any means cOns￿er the purposes to be rnUtual￿ exdusive and indeed has always and continues to maintain a link bet￿en the tvKJ in determining what aclivities the church should ft)cus on. In the next section the detail of the activities seeks to demonstrate that those purkvjses are addressed and met. Activities and Achievements. As mentioned in the previous section the church's prime focus is concemed wth advancing the Christian gospel and much of this wJrk is ￿nIred around what happens within the church complex itself and wthin church lrfe. Electoral roll The Electoral Roll is an official list of the church congregation, in that people are required to complete an electoral roll fomi. The Electoral Roll is updated yeady and recorded for the Annual General Meeting, at which it was reported Ihal the Elecloral Roll lists 152 church members. The last full review was undertaken in April 2019 which gave a number of 164. Church Services Our pattem of worship services during 2023 Ms as follov45 8am Service Pattems Hoty Communion 1" 3 and 5 Sundays Moming Prayer 2 and 4, Sundays 10am Service Patterns First Sunday- All Age Worship Second Sunday- Hoty Communion Third Sunday- Moming Worship Fourth Sunday- Hoty Communion The 1 Oam Sunday servic£s are recorded and are later uploaded to the Christ Church Dartford YouTube Channel. A monthty Sunday evening service of infomial ￿rShiP and prayer has continued and is entitled 'Presence' as ils objective was lo Come together infomialty and creatively lo be in the p￿sence of Jesus. The Church has continued to be open on a Wednesday aftemoon at 2 to 3pm for private prayer along thilh a new weekty On-Line prayer event every Tuesday moming at 7.'30am for church members to pray for God's Kingdom to come at Christ Church and in Dartford. The vision of this time of prayer is to be the fuel for God's spirit to move in His church. Average attendance oflhe services in 2023 are as follows: 8am Service- 12 10am Service- 90 Presence Service- 13 In keeping wth ourfocus as a famity friend￿ church, the Sunday morning services attempt to cater for a broad range of people wth sung worship, prayers, a varying degree of liturgy and a varying degree of fornalitylinformality depending on the (￿CaSIon. Church A¢tivilies In addition to the ￿ekty Sunday services, the church ran a number of ￿gUlar activities lo address the needs ofdifferent groups wthin the congregation and wder Parish community. These included home fellowship and church-based Bible study groups, a weekty community café in the church and a toddler group, which was run as two sessions. because of its popularity. In the nter months we ran a weekly wam space initiative, including dinner for those attending. Ouryouth Pastor has also served at a national level supporting New Wne establish a of youth I￿rkerS (Rasing Generations) and in running their annual summer event for 2,000 young people (Luminosity). The activities of the church are almost entirely enabled by the voluntsry contributions, both financial and in gifts of lime and talents, of members of the congregation. 11 would be almost impossible to estrnale the number of hours contributed throughout the year. A number of other groups meet regularly in the Hall. including kn GuKle compani&s, Brownie companies and Rainbow companies as well as a Church run Youth Club. The Parish Hall is used as the base for a daily Pr&Schi)ol group as well as a base for weekly sessions of tutoring of children and youth in full time education, both of which run independently of the church, in accordance with the govemment's gLtidelines. Church Growth- numerically and spiritually The church is intentionally looking for growth by sharing the gospel and has committed to the undertaking of an Alpha evening each season throughout 2023 ￿lch has brought a significant number of people to faith and commitment as a church member. The church is purposefully looking to disciple its members in listening to God's plans for His church and allowing the Holy Spirit to minister within its activities in line with robust teaching programmes. It is hoped that reordering of the church during 2024 will support this numerical and spiritual growth. Church Communications The church has intentionally looked to improve its communication to both church members and the community such that a new more dynamic website has been launched, the quartedy Parish Magazine has had a makeover and the church office has reengineered its ways of working in line wilh the Churchsuite database such that their c￿mMunIcatIOnS are more effective and efficient. Our branding has also had a makeover and we are engaging more social media. Community Activities During 2023, the church has again been involved in a number of ecumenical activities, including the Dartford Churches Homeless Project and Dartford Food Bank, hosted at the Dartford Methodist Church at Spital Street. Christ Church continued to act as employer forthe OLrtreach worker for the Homeless Project. All costs associated with their employment are met from the Homeless Project account and therefore this employee is not included in the Annual Accounts. Serlous Incidents No serious incidents. as defined by the Charity Commission. oCcU￿ed during the period of this report Safeguarding The PCC confims 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). ￿ere appropriate, staff, leaders and volunteers have a Disclosure and Barring Service ch8ck and have also undertakèn safeguarding training at the required level. Troasurers Annual Report The financial report has been prepared in accordance wth the updated guidelines in relation to the Chanties Act 2011 and the Church Accounting Regulations 2006 and SORP 2015. Our expenditure for 2023 came to a total of £206,944 across the general, designated and restricted funds. Of this, £173,548 was from our general fund to provide the Christian ministry of Christ Church. This indudes the youth pastorfs 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 £3,256 to our Mission Partners and other charities at home and abroad, as recommended by the Standing Commiltee and approved by the PCC. Our income, across all the funds, was £141,946. Reserves Policy The current free reserve for Christ Church is £18.194, which is 10.5010 of our 2022 unrestricted eXpendrtu￿. This is significantly below the 25Q/o 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. As al 3111212023 the capital of this Investment Wds £102,740. Since this capital is easity accessible, the PCC feels that no action is required to address the difference. Professional Support The PCC aCkno￿edgeS the assistance of Ms Melanie Bailey and Ms Heather Huse in the Rochester Diocesan Finance team, wth the provision of the book-keeping seNice and Mr Jack Fryer of Hedley Dunk Chartered AccA)untants wth the Independent Examination ofthe accnunts.