CHRIST CHURCH, DARTFORD
ANNUAL REPORT 2024
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 characterised by a relatively high degree of owner occupied housing and new housing developments. It is generally well served with 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 for a 3 year term.
These members all have voting powers.
During 2024 the following persons served as members of the PCC:
Incumbent
Rev Dr Richard Mortimer
Curate
Rev Alex Coakley-Youngs
Wardens
Michael Smith (up to APCM 2025)
Elected Members until APCM 2024
Susan Addison Tony Addison Olusegun Ogunoye Deborah Gibson
Elected Members until APCM 2025
Felicity Monteith Yinka Okikiolu Ola Akinlade
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Elected Members until APCM 2026
Gill Smith Anne Gayfer
Elected Members until APCM 2027
Susan Addison Tony Addison Deborah Gibson Gill Houlton Olumide Okikiolu
Co-opted Members until APCM 2024
Paul Friett Fidelia Omezi
Co-opted Members until APCM 2025
Fidelia Omezu
Ex-Officio Members
Sharon Jarvis – Licensed Lay Reader Christine Wood – Licensed Lay Minister
Deanery Synod Reps until APCM 2024
William Onifade
Deanery Synod Reps until APCM 2026
Janet White
Lynne Parkinson (Youth Pastor) was invited to the PCC meetings.
The PCC met 6 times in 2024 to discuss business and approve measures. Discussions and decisions between meetings were managed via email exchanges.
During 2024, the Church employed a 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 PCC approved a new mission statement for Christ Church in January 2021 as being
“We are here to be and make followers of Christ,
‘Come follow me’, said Jesus. Mark 1v17”
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Church Governance
The governance of Christ Church comprises of the PCC and Leadership team supported by a Buildings Team, Pastoral Team, Communications Team and a Youth and Children’s Team. The Leadership Team meet fortnightly 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 to 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 to support the vicar in leading the church and to develop, in liaison with the PCC, the priorities for the church. The agreed priorities can be summarised as follows:
==> picture [486 x 323] intentionally omitted <==
----- Start of picture text -----
RELATIONSHIPS
Existing and new
members
Rebuilding people to
people and people
to God relationships
FINANCE BUILDING/FACILITIES
Exploration of our
Ensuring our facilities meets
financial situation and
our needs and can deliver on
how we can reduce the
our forward vision goals
deficit
Youth and Children Prayer
Communications Social Action
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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.
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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 159 church members. The last full review was undertaken in April 2019 which gave a number of 164.
Church Services
Our pattern of worship services during 2024 was as follows
8am Service Patterns
Holy Communion 1[st] , 3[rd] and 5[th] Sundays Morning Prayer 2[nd] and 4[th] Sundays
10am Service Patterns
First Sunday - All Age Worship Second Sunday – Holy Communion Third Sunday – Morning Worship Fourth Sunday – Holy Communion
The 10am Sunday services are recorded and are later uploaded to the Christ Church Dartford YouTube Channel.
A monthly Sunday evening service of informal worship and prayer has continued and is entitled ‘Presence’ as its objective was to come together informally and creatively to be in the presence of Jesus.
The church has continued to be open on a Wednesday afternoon at 2 to 3pm for private prayer along with a new weekly On-Line prayer event every Tuesday morning 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 of the services in 2024 are as follows:
8am Service – 11 10am Service – 98 Presence Service - 19
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.
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 community café in the church and a toddler group, which was run as two sessions, because of its popularity. In the winter months we ran a weekly warm space initiative, including dinner for those attending.
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Our Youth Pastor has also served at a national level supporting New Wine establish a network of youth workers (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 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 two Rainbow companies.
The Parish Hall is used as the base for a daily Pre-School 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 government’s guidelines.
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 2024 which 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 the reordering of the church during 2024 will support this numerical and spiritual growth.
Church Redevelopment
During 2024 the church was able to redevelop its nave area such that it removed the pews and replaced with chairs such that it gave a more flexible space for worship services as well as our community activities. This action was approved via the Diocese of Rochester faculty process and was enabled by a grant provided by Dartford Borough Council. The grant money also allowed the church to purchase five settees and a storage unit such that a functioning children’s area and comfy seating space have been developed.
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 quarterly Parish Magazine has been replaced with seasonal parish wide newsletters and the church office has reengineered its ways of working in line with the Churchsuite database such that their communications are more effective and efficient. Our branding has also had a makeover and we are engaging more with social media.
Community Activities
During 2024, 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.
Serious Incidents
No serious incidents, as defined by the Charity Commission, occurred during the period of this 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
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children and vulnerable adults). Where appropriate, staff, leaders and volunteers have a Disclosure and Barring Service check and have also undertaken safeguarding training at the required level.
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 2024 came to a total of £222,956 across the general, designated and restricted funds. Of this, £201,827 was from our general fund to provide the Christian ministry of Christ Church. This includes the youth pastor’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 £4,156 to our Mission Partners and other charities at home and abroad, as recommended by the Standing Committee and approved by the PCC.
Our income, across all the funds, was £220,152.
Reserves Policy
The current free reserve for Christ Church is £20,560, which is 10.2% of our 2024 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. As at 31/12/2024 the capital of this investment was £92,870. Since this capital is easily accessible, the PCC feels that no action is required to address the difference.
Professional Support
The PCC acknowledges the assistance of Ms Melanie Bailey and Ms Heather Huse 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.
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Christ Church Dartford Cross Road, Dartford, Kent DA13ET 4rFO Registered Charity No. 1132551 End of Year Financial Statements of the Parochial Church Council Year ending 31 December 2024 Pag8 1
Incumbent: Revd Dr Richard Mortimer 67 Shepherds Lane Dartford Kent DA12NS Bank: HSBC Bank plc 38 High Street Dartford Kent DA11DG The Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice (FRS 102). Approved by the Parochial Church Council on 24th March 2025 and signed on its behalf by: Revd Dr Richard Mortimer (Vicar) Mr Michael S th (Honorary Treasurer) Page 2
Statement of Financial Activities Unrestrieted Designated Restricted Endowment 2024 Total 2023 Total funds funds funds fullds funds funds Income and endowments from: Donalions and legacies Inrne from charitable activities Other tradlng activities Investments Other incL)me Total income £125,205 £22.305 £7,422 £411 £32,445 £187.788 £125.2045 £22.305 £39,656 £542 £32,445 £220.153 £84,004 £21,006 £30,156 £1.388 £5.392 £141,946 £32,234 £131 £32.365 Expgndlturo on: Raislng funds Expenditure on charitsble acJvbeS Other expenditure Total oxpendlturo £46 £192,604 £9.222 £201,872 £46 £193,156 £29,801 £223.003 £46 £163,776 £43,172 £207.994 £160 £20.579 £20.739 £392 £392 Gains I losses on investment assets Not incomè I l•xpenditur&) resource8 before transfer £991 1£65.0481 1£14.084) £11,626 (£392) {£2.8501 Transfars Gross transfers between funds- in Gross transfers beeen funds- out Cxher recognised gains I losses Gains on revaluation. fixed assets, charitys own use Nat movomont In fund8 £3.679 (£8,593) £6,402 1£3,6791 £2.191 £12.272 1£12,2721 £34,199 1£34.1991 £17.699 1£18.998) £14.349 £1,799 (£2,850) (£47.349) Total funds brought forward £571,236 £36.587 £60,363 £14,959 £683.145 £730.494 Total funds carriod forward £552,238 £50,936 £62,162 £14.959 £680.295 £683.145 Reprasentsd by Unr•$trl¢t¢d General fund £5542,238 £552.238 £571.236 Dèsignated Bookstall Fund Boy's Brigade Fund Diocesan Church Repair Fund Flower Guild Fund Organ Fund Parish Hall Fund Social Committee Fund £35 £279 £24.410 {£141 £1.138 £7,374 £3,365 £29.269 £29,269 £1.138 £20.529 £1.138 £20.529 R?$trl¢ted Aquabox Fund Broomhill Recoupment Fund Commonwealth Fund Fabric Fund Deposit Mission Fund Youth Grants Furkd £392 £49,696 1£2,1911 £8,226 £1,207 £3.033 £49,696 £49.696 £8.226 £1,207 £3.033 £8.226 £1,207 £3,033 Endowrnont Fabric Fund Investsnent £14.959 £14.959 £14,959 Page 3
Balance sheet General Desi nated Restricted Endoivment 2024 2023 Flxgd as$ets Tangible assets Investrnents £443,495 £90,548 £534,043 £443.495 £157.203 £600.698 £443,495 £176,203 £619.698 £51.696 £51,696 £14.959 £14.959 Curront assets Debtors Investments Cash al bank and in hand £5,239 £18.623 £5.667 £18.195 £5.239 £57,408 £17,407 £80.054 £30.568 £20,368 £50,936 £8.217 £2,706 £10.923 £52.680 £11,224 £63.904 Llablliti•s Creditors-. Arnounts falling due in one year £457 {£4571 £457 {£4571 £457 (£4571 Ngt curront assets less current liabilitiOS £18,195 £50.936 £10,466 £79.597 £63,447 Total as88ts1•88 current liabilitlgs £552,238 £50.936 £62.162 £14.959 £680.295 £683,145 Total nat assgts Igss Ilabllltlos £552,238 £50.936 £62.162 £14.959 £880.295 £683.145 Reprgsontod by Unrestrictod General fund £552.238 £552,238 £571,236 Dosignatgd Boy's Brigade Fund Bookstall Fund Flower Guild Fund Parish Hall Fund Organ Fund Di0san Church Repair Fund Social Committee Fund £279 £35 (£141 £7.374 £1.138 £24,410 £3,365 £20.529 £1,138 £29,269 £20,529 £1.138 £29,269 R•strl¢t•d Aquabox Fund Broomhill Recoupment Fund Commonwealth Fund Fabric Fund Deposit Mission Fund Youth Grants Fund £392 £49,696 1£2.1911 £8,226 £1.207 £3,033 £49,696 £49,696 £8.226 £1.207 £3.033 £8.226 £1,207 £3,033 Endowmant Fabric Fund Investrnenl £14,959 £14.959 £14.959 Funds of the church £552.238 £50.936 £62.162 £14,959 £680,295 £683,145 Page 4
Statement of assets and liabilities General Desi nated Restricted Endowment 2024 2023 Flxod assat$- Invoslments St James Unil Trust Investment- Sl James Unit Trust Unreallsed Apprcn - Fabric Investment Account- Fabric Investsnenl Unre81ised Apprcn- Broomhill Rd Recoupment- Broomhill Rd Unrealised Apprcn - £50.000 £32.739 £50.000 £32.739 £4.711 £11.668 £22.500 £35,585 £157.203 £70.000 £32,739 £4,711 £11,668 £21,500 £35.585 £176,203 £4.711 £10,248 £1.420 £1.000 £5,389 £90.548 £21,500 £30,196 £51.896 Totals £14,959 Flxgd assgts - Tanglble assets Parish Hall - 102 Chastilian Road - Church Building Improvements 21XI6- £200.000 £92.000 £151,495 £443.495 £200,000 £92,000 £1 $1.495 £443.495 £200.000 £92.000 £151,495 £443,495 Total$ Currant assot$- Cash at bank and In hand Bank Current Accourbl- CAF Bank- Parish Hall Bank- Flower Guild Bank- 1£17.1311 £6.244 £5,220 £23.234 {£4051 {£3,1121 £652 £20,369 £2.732 (£26) £8,835 £5,813 £2,108 £652 £17,408 £9.899 £298 £375 £652 £11,224 Total¥ (£5.6671 £2.706 Current assots- Debtors Sundry Debtors- £5.239 £5,239 £5,239 £5.239 Totals Current ass8ts - Inve$tm•nt8 DLF General Fund - CBF Deposit Account- CRS DLF Account Church- CRS DLF Account Parish Hall - CRS DLF Account 102 Chaslilian- CRS DLF Account 37 Glouce51er- Organ DLF Account- Fabric Deposit AccL)unt- Parish Hall DLF Account- £7.465 £10.400 £245 £157 £319 £7,465 £10.400 £10.188 £7.016 £12,483 £450 £1.175 £8,217 £13 £57.407 £7.465 £10.400 £7,698 £6,018 £11.694 £9,943 £6,859 £12,164 £450 £1.138 £37 £1.175 £8.217 £13 £52,680 £8,217 £13 £30.567 Totals £18,023 £8,217 Liabilities - Agan¢y accounts Agency collections - £457 £457 £457 £457 £457 £457 Totals Grand total £552,238 £50.936 £62.162 £14,959 £680.295 £083,145 Page 5
Fund movement by type enin tncomin Out oin Transfers Gainsnosses Journals Closin Boy's Brigade Fund Designated £279 £279 £279 {£2791 Sul>totsl for Boys General fund Unrestricted £571.236 £571.236 £187.788 £187.788 £201,872 £201,872 £4,914 (£4,914) £552,238 £552.238 sutol01 for Gèneral Fabrlc Fund Investment EndowTnenl £14,959 £14,959 £14.959 £14.959 Sub4otal for Fabriclnv Aquabox Fund Restricted £392 £392 £392 £392 Sub-total for Aquabox 8roomhill Recoupmont Restricted £49,696 £49.696 £49,696 £49.696 sut01a1 for Broomhill Commonwèalth Fund Restricted £2.191 {£2,191} £2,191 £2.191 Sub-total for Common Fabrlc Fund Deposlt Restrieled £8,226 £8.226 £8,226 £8,226 Sub-total for FabrlcDep Mission Fund Restricted £1.207 £1.207 £1.207 £1.207 Sub-total for Mlsslon Youth Grant$ Fund Restri¢led £3.033 £3.033 £3,033 £3,033 Sub-total for Youth Bookstsll Fund Designated £35 £35 £35 {£35) Sub-total for Bookstall Flowgr Gulld Fund DesSgnaled £14 (£14) £160 £160 £174 £174 sUtOtal for Flowgr Parish Hall Fund Designated £7.373 £7.373 £32.234 £32,234 £20.578 £20.578 £1,500 £1,500 £20,529 £20.529 Sub.tot81 for Hall Organ Fund Designated £1.138 £1.138 £1.138 £1,138 Sub-totsl for Organ Dlousan Church R•palr Designated £24,410 £24.410 £131 £131 £4.728 £4.728 £29.269 £29.269 sUtOtal for Rgpalr Social Committ98 Fund Designated £3.365 £3.305 £3,365 1£3,365} Sub-total for Socialco Grand total £683,145 £220.153 £223.003 £080.295 Page 6
Analysis of income and expenditure INCOME AND ENDOWMENTS Total 2024 Unrestrieted Desi nated Restricted Endoivment 2023 Donations and legacies 01102- Planned Giving Scheme 01103 - Income Tax Recovered 01104- Gift Day Income 01108- Easter Offering 01110 - Church Collections 01111- Donations 67101- Commonwealth Income £79.533 £18,260 £3,438 £79,533 £18,260 £3,438 £57.924 £11,965 £338 £6,686 £17,288 £6,686 £17.288 £6,556 £6,938 £283 £84.004 Total £125,205 £125.205 Income from charltable activities 01113- Fees Weddings DBF 01114- F86s Weddings PCC 01115- Fees Funerals DBF 01116- Fees Funerals PCC 01117- Fees Funerals Travel 01132- Rental Income 102 Chas. Rd 01141- Curate Income 01162- Alpha Income 01165- Toddlers Income 01167- Hotshots Income 01168 - Youth Outreach Income 01169- YPF Income 01178- TorGh Income 01179- Income from New Avénues 01182 - Refresh Cafe Income 01183- Just Coma Round £1,027 £2,487 £1,158 £1,274 £160 £90 £9.856 £230 £1,280 £1,027 £2,487 £1,158 £1.274 £160 £90 £9,856 £230 £1,280 £151 £1,803 £1,187 £157 £9,500 £340 £2,250 £426 £426 £1,660 £657 £2,000 £22,305 £1,660 £657 £2,000 £22.305 £5.037 £581 Total £21,006 Other trading actlvltles 01135 - Hire of Church or Centre 01136- Training Course Income 01140- Magazine 01180- Fete Income 01201- P Hall- Rental - UnifomGrps 01202 - P Hall - Rental - Misc 01203 - P Hall - Rental - Preschool 01205- P Hall- Rental - Kumon 61112 - Flower Guild Fees £5.213 £407 £19 £1,783 £5,213 £407 £19 £1.783 £2,313 £9.962 £14.066 £5,893 £2,124 £315 £20 £1.508 £2,058 £12.395 £11,736 £2.313 £9.962 £14.066 £5,893 Totsl £7.422 £32.234 £39,656 £30,156 Investments 01120 - Interest DLF General 01121- Interest CBF Deposit 50101- CRS Investment Inc Church Totsl £990 £398 £411 £411 £131 £542 £131 £131 £411 £1.388 Other income 01118 - Miscellaneous Income 01133 - Insurance Claim £28,345 £4,100 £32,445 £187.788 £28.345 £4,100 £32,445 £220,153 £5,392 Total INCOME TOTAL £5,392 £141,946 £32,365 Pag8 7
EXPENDITURE Total 2024 Unrestricted Desi nated Restricted EndoTrvment 2023 Raislng funds 01351- Stewardship Scheme £46 £46 £46 £46 £46 £46 Total Expenditure on charitable activities 01300 - Salari6s & Nl 01302 - Organ and Piano Expenses 01303 - Saoristy 01304- SeNice Books 01306- Training Courses 01307- Curate Expenses 01308- Ministers Expenses 01310- Heat Light Water 01311- Equipment and Maintènan 01312 - Fumishings and Fittings 01313 - Insurances 01314- Chastilian Rd Expenses 01316- Church Website 01317 - Publicity 01322 - Youth Worker Expenses 01328- Diocesan Mission & Ministry 01339 - Outreach Expenses 01361- Toddlers Exp8nditure 01362 - Alpha Expenses 01367 - Hotshots Expenses 01370- Junior Church Expenses 01371- Youth and Schools Expenses 01373- Charity Donations 01374- Just Come Round 01379- Expend on New Avenues 01380- Fete Expenses 01382 - Refresh Cafe Expenditure 22300- Aquabox Paid 61301 Flower Guild Expenses 67301- Commonwealth Paid 6900 - DBF Fees Paid Over £43.153 £497 £289 £84 £733 £4,372 £5,075 £14,806 £12,171 £29,882 £3,403 £2,290 £290 £825 £5.012 £58.587 £43,153 £497 £289 £84 £733 £4,372 £5,075 £14,806 £12,171 £29,882 £3,403 £2,290 £290 £825 £5,012 £58,587 £44,324 £523 £362 £4,022 £4,672 £10,669 £23,599 £4,264 £372 £153 £552 £57,316 £52 £1,443 £1,063 £185 £389 £3,601 £778 £1,266 £2.464 £1.369 £1.335 £107 £687 £70 £4,156 £971 £963 £190 £34 £1.369 £1.335 £107 £687 £70 £4,156 £971 £963 £190 £34 £392 £160 £94 £392 £160 £160 £309 £1,144 £163,776 £1,253 £192.604 £1.253 £193,156 Total £160 £392 Other expendlture 01332 - Phone Vesty 01349 - Photocopier Lease 01350- Treasurer Expenses 01352 - Print and Post and Ststionery 01353- Miscellaneous Expenses 01354 - Refreshment Expenses 01355- Subscriptions Paid 01356- Bank Charges 01357- Sundries Admin 01385- Examination or Audit fees 01401 P Hall - Insurance 01402 - P Hall- Heat Light Water 01403 - P Hall - Rubbish Collection 01404 - P Hall - Cleaning 01405- P Hall- Phone 01406- P Hall- PRSIPPL 01407- P Hall- Maintenance 01408 - P Hall - Miscellaneous 23300 - Youth Grants Payments £503 £1,183 £651 £700 £2,849 £753 £60 £301 £1.466 £756 £503 £1,183 £651 £700 £2,849 £753 £60 £301 £1.466 £756 £2.489 £6,312 £1,017 £9,851 £379 £421 £110 £594 £1,183 £1,888 £744 £2.646 £449 £392 £1,543 £756 £1,361 £3,773 £828 £9,564 £307 £421 £16,641 £50 £32 £43.172 £206.994 £2,489 £6,312 £1,017 £9,851 £379 £421 £110 Total EXPENDITURE TOTAL £9,222 £201,872 £20,579 £20,739 £29,801 £223,003 £392 GRAND TOTAL £14.084 £11,626 £392 £2,850 £65,048 Page 8
Notes Balance Sheet- A enc 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 2024. Agency collections totalling £360 we made on behalf of Christian Aid and the Rochester Diocesan Board of Finance. Resources used - 01373 Charit Donations These charitabl8 donations are given from general church funds and, in 2024, the following payments were made. AMEN £250 Christian Solidarity Woddwide £100 Dartford Churches Homeless Project £500 Dartrord Food Bank £500 Ellenor Lions Hospice £250 Evangelical Alliance £252 Evergreen, Dartford £250 Good News for Everyone £100 Indian Christian Organisation £250 New Wine Trust £252 Water Aid £252 Wycliffe Bible Translators £300 Starfish Malawi £100 BeeY Womens Aid £100 Note that the New Wine Trust, Water Aid and the Evangelical Alliance were supported by monthly Direct Debit contributions of £21 per month. Details of the various charities can be found on our websit8. We additionally gave £400 to Wenknrth Primary School in the fonn of Aldi food vouchers for dislribution amongst families working with thèir Family Liaison Officer. In addition to our financial giving. we supported New Wine by enabling our Youth Pastor to work half a day perweek, at no cost to themselves, co-ordinating their Raising Generations leaders network. Transactlons wlth conn8cted ersons Not applicable in 2024. Accounlln Pollcles General The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with the applicabl8 accounting standards and th6 Charities Statement of Recommended Accounting Practice {FRS 102). The financial ststements have bean prepared under the historic cost convention except for the valuation of investrn8nt 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 infomial gatherings of church m8mb8rs. 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 fvnd has been beslowed to the church: Fabric Fund Investment Account Provided from a generous donation in 1994, the Fabric Fund Investment Account is a pemianent endowment provided on trust that the income may be used only for maintenance ofthe church building. Restricted funds represent donations to the church subject to speGific 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. Broomhill Rd Recoupment Fund Amounts set aside according to conditions agreed with the Diocese to reinstate the capital value from the sale of propety in Broornhill Road. Church Windows Fund Donations pmvided on trust for the repair of the church windows - no longer in use Page 9
Commonwealth Fund Donations provided on trust that the money is used for charitable purposés arising from the ministy of the parish. Fabric Fund Deposit Account Income from the Fabric Fund Inv8Stment Account retained on trust only for maintenance of the church building. Mission Fund Donations provided on trust that the money is used for the support of members of the 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. Youth Grants Fund Grants provided on trust that the money is used In support of our youth work. Agency (Charity) Collections Donations provided on Irust that the money is used for the specific charitable purposes identified at the time the donations were made. General funds represent the funds of the PCC that are not subject to any restrictions regarding tholr 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 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 Répair Scheme Amounts set aside from general funds under the DI0$an Church Repair SGheme. The scheme is designed to assist in the cost of repairs to the church properties on a Quinqu6nnial basis and currently includes th8 following buildings.. Quinquennial surveys Last review Next review June 2021 September 2018 December 2023 Church Parish Hall 102 Ch8Stilian Road 2026 2023 2028 Parish Hall Account Working capital for the operation of the hall. Organ Fund Resources s8t aside for the maintenance of the church organ. SoGial Committee Account Working capital for the Social Committee- no longer in use Boys Brigade Account Worf(ing capital for the operatlon of 17th West Kent (Dartford) Boys Brigade Company, managed by the treasurer and officers. The Company was disbanded in 2021 and the rémaining balance was transferr8d to general funds. Incoming Resourc8S Collectlons are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is rects3nised 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 entilement 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 ministy 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 accountèd for gross and are recognised when received by or on behalf of the PCC. Dividends and interest are accounted for when due. 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. Page 10
Outgoing Resources Charitable giving. grants and other donations are recognised wh8n the commitrnent 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 propety of any kind are excluded from the accounts by Section 1012)lal of the Charities Act 2011. Moveable church fumishings 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 infonnation 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 fumishings 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 owng to the PCC at 31 December in respect of fees, rents or other income are shown as dèbtors less provision for amounts that may prove uncolleGtable. Deposits include cash held with the Central Board of Finance and the Rochester Diocesan Board of Financ8. 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 pr0dureS, dual authorization will be required for all such payments. Average number of employee8 The average number of persons employed by the Charity during the year was 312023 - 31. No employee r8ceiv6d remuneration amounting to more than £60.000 in either year. Trustoe Remuneration During the year. two Trustees have been paid remunèration from an employment with the Charity. Sharon Jarvis received a salary of £7,106 for her employment as Parish Administrator, working 12 hours per week. Deborah Gibson received a salary of £1,202 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. Penslon 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 church to the fund and amounted to £2.516 {2023 - £3.2251. Page 11
INDEPENDENT EXAMINER'S REPORT TO THE PCC OF CHRIST CHURCH DARTFORD This report on the accounts ofthe PCC for the year ended 31 December2024, which are set out on pages 3 to 8, is in respect ofan examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ('the Regulations,) and section 145 of the Charities Act 2011. Respoctive r88ponsibilities 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 14412) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act) to follow the procedures laid down in the General Directions given by the Charity Commissioners {under section 145{5)Ib) of the 2011 Act). and to state whether particular matters have come to my attention. Basis of Independent Examlner'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 presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the 6vidence 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 acGounting requirements of the 2011 Act and the Regulations have not been met., or 2) To which, in my opinion. attention should be drawn in orderto enable a proper understanding of the accounts to bé reached. Mr. Stephen M Fryer, FCA Hedley Dunk Accountants Trinity House, 3 Bullace Lane, Dartford. Kent, DA1 1BB Signed on 31 March 2025 Page 12
Christ Church Dartford Cross Road, Dartford, Kent DA13ET 4rFO Registered Charity No. 1132551 End of Year Financial Statements of the Parochial Church Council Year ending 31 December 2024 Pag8 1
Incumbent: Revd Dr Richard Mortimer 67 Shepherds Lane Dartford Kent DA12NS Bank: HSBC Bank plc 38 High Street Dartford Kent DA11DG The Financial Statements have been prepared in accordance with the Charities Statement of Recommended Practice (FRS 102). Approved by the Parochial Church Council on 24th March 2025 and signed on its behalf by: Revd Dr Richard Mortimer (Vicar) Mr Michael S th (Honorary Treasurer) Page 2
Statement of Financial Activities Unrestrieted Designated Restricted Endowment 2024 Total 2023 Total funds funds funds fullds funds funds Income and endowments from: Donalions and legacies Inrne from charitable activities Other tradlng activities Investments Other incL)me Total income £125,205 £22.305 £7,422 £411 £32,445 £187.788 £125.2045 £22.305 £39,656 £542 £32,445 £220.153 £84,004 £21,006 £30,156 £1.388 £5.392 £141,946 £32,234 £131 £32.365 Expgndlturo on: Raislng funds Expenditure on charitsble acJvbeS Other expenditure Total oxpendlturo £46 £192,604 £9.222 £201,872 £46 £193,156 £29,801 £223.003 £46 £163,776 £43,172 £207.994 £160 £20.579 £20.739 £392 £392 Gains I losses on investment assets Not incomè I l•xpenditur&) resource8 before transfer £991 1£65.0481 1£14.084) £11,626 (£392) {£2.8501 Transfars Gross transfers between funds- in Gross transfers beeen funds- out Cxher recognised gains I losses Gains on revaluation. fixed assets, charitys own use Nat movomont In fund8 £3.679 (£8,593) £6,402 1£3,6791 £2.191 £12.272 1£12,2721 £34,199 1£34.1991 £17.699 1£18.998) £14.349 £1,799 (£2,850) (£47.349) Total funds brought forward £571,236 £36.587 £60,363 £14,959 £683.145 £730.494 Total funds carriod forward £552,238 £50,936 £62,162 £14.959 £680.295 £683.145 Reprasentsd by Unr•$trl¢t¢d General fund £5542,238 £552.238 £571.236 Dèsignated Bookstall Fund Boy's Brigade Fund Diocesan Church Repair Fund Flower Guild Fund Organ Fund Parish Hall Fund Social Committee Fund £35 £279 £24.410 {£141 £1.138 £7,374 £3,365 £29.269 £29,269 £1.138 £20.529 £1.138 £20.529 R?$trl¢ted Aquabox Fund Broomhill Recoupment Fund Commonwealth Fund Fabric Fund Deposit Mission Fund Youth Grants Furkd £392 £49,696 1£2,1911 £8,226 £1,207 £3.033 £49,696 £49.696 £8.226 £1,207 £3.033 £8.226 £1,207 £3,033 Endowrnont Fabric Fund Investsnent £14.959 £14.959 £14,959 Page 3
Balance sheet General Desi nated Restricted Endoivment 2024 2023 Flxgd as$ets Tangible assets Investrnents £443,495 £90,548 £534,043 £443.495 £157.203 £600.698 £443,495 £176,203 £619.698 £51.696 £51,696 £14.959 £14.959 Curront assets Debtors Investments Cash al bank and in hand £5,239 £18.623 £5.667 £18.195 £5.239 £57,408 £17,407 £80.054 £30.568 £20,368 £50,936 £8.217 £2,706 £10.923 £52.680 £11,224 £63.904 Llablliti•s Creditors-. Arnounts falling due in one year £457 {£4571 £457 {£4571 £457 (£4571 Ngt curront assets less current liabilitiOS £18,195 £50.936 £10,466 £79.597 £63,447 Total as88ts1•88 current liabilitlgs £552,238 £50.936 £62.162 £14.959 £680.295 £683,145 Total nat assgts Igss Ilabllltlos £552,238 £50.936 £62.162 £14.959 £880.295 £683.145 Reprgsontod by Unrestrictod General fund £552.238 £552,238 £571,236 Dosignatgd Boy's Brigade Fund Bookstall Fund Flower Guild Fund Parish Hall Fund Organ Fund Di0san Church Repair Fund Social Committee Fund £279 £35 (£141 £7.374 £1.138 £24,410 £3,365 £20.529 £1,138 £29,269 £20,529 £1.138 £29,269 R•strl¢t•d Aquabox Fund Broomhill Recoupment Fund Commonwealth Fund Fabric Fund Deposit Mission Fund Youth Grants Fund £392 £49,696 1£2.1911 £8,226 £1.207 £3,033 £49,696 £49,696 £8.226 £1.207 £3.033 £8.226 £1,207 £3,033 Endowmant Fabric Fund Investrnenl £14,959 £14.959 £14.959 Funds of the church £552.238 £50.936 £62.162 £14,959 £680,295 £683,145 Page 4
Statement of assets and liabilities General Desi nated Restricted Endowment 2024 2023 Flxod assat$- Invoslments St James Unil Trust Investment- Sl James Unit Trust Unreallsed Apprcn - Fabric Investment Account- Fabric Investsnenl Unre81ised Apprcn- Broomhill Rd Recoupment- Broomhill Rd Unrealised Apprcn - £50.000 £32.739 £50.000 £32.739 £4.711 £11.668 £22.500 £35,585 £157.203 £70.000 £32,739 £4,711 £11,668 £21,500 £35.585 £176,203 £4.711 £10,248 £1.420 £1.000 £5,389 £90.548 £21,500 £30,196 £51.896 Totals £14,959 Flxgd assgts - Tanglble assets Parish Hall - 102 Chastilian Road - Church Building Improvements 21XI6- £200.000 £92.000 £151,495 £443.495 £200,000 £92,000 £1 $1.495 £443.495 £200.000 £92.000 £151,495 £443,495 Total$ Currant assot$- Cash at bank and In hand Bank Current Accourbl- CAF Bank- Parish Hall Bank- Flower Guild Bank- 1£17.1311 £6.244 £5,220 £23.234 {£4051 {£3,1121 £652 £20,369 £2.732 (£26) £8,835 £5,813 £2,108 £652 £17,408 £9.899 £298 £375 £652 £11,224 Total¥ (£5.6671 £2.706 Current assots- Debtors Sundry Debtors- £5.239 £5,239 £5,239 £5.239 Totals Current ass8ts - Inve$tm•nt8 DLF General Fund - CBF Deposit Account- CRS DLF Account Church- CRS DLF Account Parish Hall - CRS DLF Account 102 Chaslilian- CRS DLF Account 37 Glouce51er- Organ DLF Account- Fabric Deposit AccL)unt- Parish Hall DLF Account- £7.465 £10.400 £245 £157 £319 £7,465 £10.400 £10.188 £7.016 £12,483 £450 £1.175 £8,217 £13 £57.407 £7.465 £10.400 £7,698 £6,018 £11.694 £9,943 £6,859 £12,164 £450 £1.138 £37 £1.175 £8.217 £13 £52,680 £8,217 £13 £30.567 Totals £18,023 £8,217 Liabilities - Agan¢y accounts Agency collections - £457 £457 £457 £457 £457 £457 Totals Grand total £552,238 £50.936 £62.162 £14,959 £680.295 £083,145 Page 5
Fund movement by type enin tncomin Out oin Transfers Gainsnosses Journals Closin Boy's Brigade Fund Designated £279 £279 £279 {£2791 Sul>totsl for Boys General fund Unrestricted £571.236 £571.236 £187.788 £187.788 £201,872 £201,872 £4,914 (£4,914) £552,238 £552.238 sutol01 for Gèneral Fabrlc Fund Investment EndowTnenl £14,959 £14,959 £14.959 £14.959 Sub4otal for Fabriclnv Aquabox Fund Restricted £392 £392 £392 £392 Sub-total for Aquabox 8roomhill Recoupmont Restricted £49,696 £49.696 £49,696 £49.696 sut01a1 for Broomhill Commonwèalth Fund Restricted £2.191 {£2,191} £2,191 £2.191 Sub-total for Common Fabrlc Fund Deposlt Restrieled £8,226 £8.226 £8,226 £8,226 Sub-total for FabrlcDep Mission Fund Restricted £1.207 £1.207 £1.207 £1.207 Sub-total for Mlsslon Youth Grant$ Fund Restri¢led £3.033 £3.033 £3,033 £3,033 Sub-total for Youth Bookstsll Fund Designated £35 £35 £35 {£35) Sub-total for Bookstall Flowgr Gulld Fund DesSgnaled £14 (£14) £160 £160 £174 £174 sUtOtal for Flowgr Parish Hall Fund Designated £7.373 £7.373 £32.234 £32,234 £20.578 £20.578 £1,500 £1,500 £20,529 £20.529 Sub.tot81 for Hall Organ Fund Designated £1.138 £1.138 £1.138 £1,138 Sub-totsl for Organ Dlousan Church R•palr Designated £24,410 £24.410 £131 £131 £4.728 £4.728 £29.269 £29.269 sUtOtal for Rgpalr Social Committ98 Fund Designated £3.365 £3.305 £3,365 1£3,365} Sub-total for Socialco Grand total £683,145 £220.153 £223.003 £080.295 Page 6
Analysis of income and expenditure INCOME AND ENDOWMENTS Total 2024 Unrestrieted Desi nated Restricted Endoivment 2023 Donations and legacies 01102- Planned Giving Scheme 01103 - Income Tax Recovered 01104- Gift Day Income 01108- Easter Offering 01110 - Church Collections 01111- Donations 67101- Commonwealth Income £79.533 £18,260 £3,438 £79,533 £18,260 £3,438 £57.924 £11,965 £338 £6,686 £17,288 £6,686 £17.288 £6,556 £6,938 £283 £84.004 Total £125,205 £125.205 Income from charltable activities 01113- Fees Weddings DBF 01114- F86s Weddings PCC 01115- Fees Funerals DBF 01116- Fees Funerals PCC 01117- Fees Funerals Travel 01132- Rental Income 102 Chas. Rd 01141- Curate Income 01162- Alpha Income 01165- Toddlers Income 01167- Hotshots Income 01168 - Youth Outreach Income 01169- YPF Income 01178- TorGh Income 01179- Income from New Avénues 01182 - Refresh Cafe Income 01183- Just Coma Round £1,027 £2,487 £1,158 £1,274 £160 £90 £9.856 £230 £1,280 £1,027 £2,487 £1,158 £1.274 £160 £90 £9,856 £230 £1,280 £151 £1,803 £1,187 £157 £9,500 £340 £2,250 £426 £426 £1,660 £657 £2,000 £22,305 £1,660 £657 £2,000 £22.305 £5.037 £581 Total £21,006 Other trading actlvltles 01135 - Hire of Church or Centre 01136- Training Course Income 01140- Magazine 01180- Fete Income 01201- P Hall- Rental - UnifomGrps 01202 - P Hall - Rental - Misc 01203 - P Hall - Rental - Preschool 01205- P Hall- Rental - Kumon 61112 - Flower Guild Fees £5.213 £407 £19 £1,783 £5,213 £407 £19 £1.783 £2,313 £9.962 £14.066 £5,893 £2,124 £315 £20 £1.508 £2,058 £12.395 £11,736 £2.313 £9.962 £14.066 £5,893 Totsl £7.422 £32.234 £39,656 £30,156 Investments 01120 - Interest DLF General 01121- Interest CBF Deposit 50101- CRS Investment Inc Church Totsl £990 £398 £411 £411 £131 £542 £131 £131 £411 £1.388 Other income 01118 - Miscellaneous Income 01133 - Insurance Claim £28,345 £4,100 £32,445 £187.788 £28.345 £4,100 £32,445 £220,153 £5,392 Total INCOME TOTAL £5,392 £141,946 £32,365 Pag8 7
EXPENDITURE Total 2024 Unrestricted Desi nated Restricted EndoTrvment 2023 Raislng funds 01351- Stewardship Scheme £46 £46 £46 £46 £46 £46 Total Expenditure on charitable activities 01300 - Salari6s & Nl 01302 - Organ and Piano Expenses 01303 - Saoristy 01304- SeNice Books 01306- Training Courses 01307- Curate Expenses 01308- Ministers Expenses 01310- Heat Light Water 01311- Equipment and Maintènan 01312 - Fumishings and Fittings 01313 - Insurances 01314- Chastilian Rd Expenses 01316- Church Website 01317 - Publicity 01322 - Youth Worker Expenses 01328- Diocesan Mission & Ministry 01339 - Outreach Expenses 01361- Toddlers Exp8nditure 01362 - Alpha Expenses 01367 - Hotshots Expenses 01370- Junior Church Expenses 01371- Youth and Schools Expenses 01373- Charity Donations 01374- Just Come Round 01379- Expend on New Avenues 01380- Fete Expenses 01382 - Refresh Cafe Expenditure 22300- Aquabox Paid 61301 Flower Guild Expenses 67301- Commonwealth Paid 6900 - DBF Fees Paid Over £43.153 £497 £289 £84 £733 £4,372 £5,075 £14,806 £12,171 £29,882 £3,403 £2,290 £290 £825 £5.012 £58.587 £43,153 £497 £289 £84 £733 £4,372 £5,075 £14,806 £12,171 £29,882 £3,403 £2,290 £290 £825 £5,012 £58,587 £44,324 £523 £362 £4,022 £4,672 £10,669 £23,599 £4,264 £372 £153 £552 £57,316 £52 £1,443 £1,063 £185 £389 £3,601 £778 £1,266 £2.464 £1.369 £1.335 £107 £687 £70 £4,156 £971 £963 £190 £34 £1.369 £1.335 £107 £687 £70 £4,156 £971 £963 £190 £34 £392 £160 £94 £392 £160 £160 £309 £1,144 £163,776 £1,253 £192.604 £1.253 £193,156 Total £160 £392 Other expendlture 01332 - Phone Vesty 01349 - Photocopier Lease 01350- Treasurer Expenses 01352 - Print and Post and Ststionery 01353- Miscellaneous Expenses 01354 - Refreshment Expenses 01355- Subscriptions Paid 01356- Bank Charges 01357- Sundries Admin 01385- Examination or Audit fees 01401 P Hall - Insurance 01402 - P Hall- Heat Light Water 01403 - P Hall - Rubbish Collection 01404 - P Hall - Cleaning 01405- P Hall- Phone 01406- P Hall- PRSIPPL 01407- P Hall- Maintenance 01408 - P Hall - Miscellaneous 23300 - Youth Grants Payments £503 £1,183 £651 £700 £2,849 £753 £60 £301 £1.466 £756 £503 £1,183 £651 £700 £2,849 £753 £60 £301 £1.466 £756 £2.489 £6,312 £1,017 £9,851 £379 £421 £110 £594 £1,183 £1,888 £744 £2.646 £449 £392 £1,543 £756 £1,361 £3,773 £828 £9,564 £307 £421 £16,641 £50 £32 £43.172 £206.994 £2,489 £6,312 £1,017 £9,851 £379 £421 £110 Total EXPENDITURE TOTAL £9,222 £201,872 £20,579 £20,739 £29,801 £223,003 £392 GRAND TOTAL £14.084 £11,626 £392 £2,850 £65,048 Page 8
Notes Balance Sheet- A enc 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 2024. Agency collections totalling £360 we made on behalf of Christian Aid and the Rochester Diocesan Board of Finance. Resources used - 01373 Charit Donations These charitabl8 donations are given from general church funds and, in 2024, the following payments were made. AMEN £250 Christian Solidarity Woddwide £100 Dartford Churches Homeless Project £500 Dartrord Food Bank £500 Ellenor Lions Hospice £250 Evangelical Alliance £252 Evergreen, Dartford £250 Good News for Everyone £100 Indian Christian Organisation £250 New Wine Trust £252 Water Aid £252 Wycliffe Bible Translators £300 Starfish Malawi £100 BeeY Womens Aid £100 Note that the New Wine Trust, Water Aid and the Evangelical Alliance were supported by monthly Direct Debit contributions of £21 per month. Details of the various charities can be found on our websit8. We additionally gave £400 to Wenknrth Primary School in the fonn of Aldi food vouchers for dislribution amongst families working with thèir Family Liaison Officer. In addition to our financial giving. we supported New Wine by enabling our Youth Pastor to work half a day perweek, at no cost to themselves, co-ordinating their Raising Generations leaders network. Transactlons wlth conn8cted ersons Not applicable in 2024. Accounlln Pollcles General The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, together with the applicabl8 accounting standards and th6 Charities Statement of Recommended Accounting Practice {FRS 102). The financial ststements have bean prepared under the historic cost convention except for the valuation of investrn8nt 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 infomial gatherings of church m8mb8rs. 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 fvnd has been beslowed to the church: Fabric Fund Investment Account Provided from a generous donation in 1994, the Fabric Fund Investment Account is a pemianent endowment provided on trust that the income may be used only for maintenance ofthe church building. Restricted funds represent donations to the church subject to speGific 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. Broomhill Rd Recoupment Fund Amounts set aside according to conditions agreed with the Diocese to reinstate the capital value from the sale of propety in Broornhill Road. Church Windows Fund Donations pmvided on trust for the repair of the church windows - no longer in use Page 9
Commonwealth Fund Donations provided on trust that the money is used for charitable purposés arising from the ministy of the parish. Fabric Fund Deposit Account Income from the Fabric Fund Inv8Stment Account retained on trust only for maintenance of the church building. Mission Fund Donations provided on trust that the money is used for the support of members of the 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. Youth Grants Fund Grants provided on trust that the money is used In support of our youth work. Agency (Charity) Collections Donations provided on Irust that the money is used for the specific charitable purposes identified at the time the donations were made. General funds represent the funds of the PCC that are not subject to any restrictions regarding tholr 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 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 Répair Scheme Amounts set aside from general funds under the DI0$an Church Repair SGheme. The scheme is designed to assist in the cost of repairs to the church properties on a Quinqu6nnial basis and currently includes th8 following buildings.. Quinquennial surveys Last review Next review June 2021 September 2018 December 2023 Church Parish Hall 102 Ch8Stilian Road 2026 2023 2028 Parish Hall Account Working capital for the operation of the hall. Organ Fund Resources s8t aside for the maintenance of the church organ. SoGial Committee Account Working capital for the Social Committee- no longer in use Boys Brigade Account Worf(ing capital for the operatlon of 17th West Kent (Dartford) Boys Brigade Company, managed by the treasurer and officers. The Company was disbanded in 2021 and the rémaining balance was transferr8d to general funds. Incoming Resourc8S Collectlons are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is rects3nised 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 entilement 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 ministy 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 accountèd for gross and are recognised when received by or on behalf of the PCC. Dividends and interest are accounted for when due. 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. Page 10
Outgoing Resources Charitable giving. grants and other donations are recognised wh8n the commitrnent 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 propety of any kind are excluded from the accounts by Section 1012)lal of the Charities Act 2011. Moveable church fumishings 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 infonnation 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 fumishings 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 owng to the PCC at 31 December in respect of fees, rents or other income are shown as dèbtors less provision for amounts that may prove uncolleGtable. Deposits include cash held with the Central Board of Finance and the Rochester Diocesan Board of Financ8. 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 pr0dureS, dual authorization will be required for all such payments. Average number of employee8 The average number of persons employed by the Charity during the year was 312023 - 31. No employee r8ceiv6d remuneration amounting to more than £60.000 in either year. Trustoe Remuneration During the year. two Trustees have been paid remunèration from an employment with the Charity. Sharon Jarvis received a salary of £7,106 for her employment as Parish Administrator, working 12 hours per week. Deborah Gibson received a salary of £1,202 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. Penslon 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 church to the fund and amounted to £2.516 {2023 - £3.2251. Page 11
INDEPENDENT EXAMINER'S REPORT TO THE PCC OF CHRIST CHURCH DARTFORD This report on the accounts ofthe PCC for the year ended 31 December2024, which are set out on pages 3 to 8, is in respect ofan examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ('the Regulations,) and section 145 of the Charities Act 2011. Respoctive r88ponsibilities 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 14412) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act) to follow the procedures laid down in the General Directions given by the Charity Commissioners {under section 145{5)Ib) of the 2011 Act). and to state whether particular matters have come to my attention. Basis of Independent Examlner'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 presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the 6vidence 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 acGounting requirements of the 2011 Act and the Regulations have not been met., or 2) To which, in my opinion. attention should be drawn in orderto enable a proper understanding of the accounts to bé reached. Mr. Stephen M Fryer, FCA Hedley Dunk Accountants Trinity House, 3 Bullace Lane, Dartford. Kent, DA1 1BB Signed on 31 March 2025 Page 12