2020-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Mary Magdalene, Gillingham, Rochester Diocese

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for 2020 – St Mary Magdalene Parish Church, Gillingham Parochial Church Council

Aim and purposes

St Mary Magdalene Parochial Church Council (PCC) has the responsibility of co-operating with the Diocese of Rochester and the incumbent Rev Liz Cox, in promoting the ecclesiastical parish and the whole mission of the Church – pastoral, evangelistic, social and ecumenical.

The PCC is also specifically responsible for the maintenance of the church which is Grade II*.

Objectives and Activities

The PCC is committed to enabling as many people as possible from the local community to worship at our church and to become part of our parish community at St Mary Magdalene. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within the parish. Our services, worship, and community engagement put faith into practice through prayer and scripture, music and sacrament, and the provision of hospitality and care.

When planning our activities and developing our vision for the year, the PCC (and the incumbent) have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

Provision of regular and varied services
Provision of opportunities for spiritual growth and discussion within
the congregation
Reaching out into the wider community
Ensuring St Mary Magdalene Church is financially viable
Maintaining and building ecumenical partnerships
Complying with Health and Safety standards

To facilitate this work, it is important that we maintain the fabric of the church of St Mary Magdalene. This fabric was reordered (under faculty) in 2019 to ‘open up’ the church, primarily removing pews (to be replaced with chairs) and the organ housing.

Achievements and Performance

Worship and Prayer

Much of 2020 was overshadowed by the massive upheaval caused by COVID-19, lockdowns and other types of restrictions. The government announced a full lockdown (for the first time) on 23[rd] March, the Church of England closing all its churches to public worship and eventually private worship. The church did reopen in a limited, socially distanced fashion with COVID-19 protocols in place after the easing of the first lockdown. There were two further lockdowns imposed later in the year, resulting in the church closing again. During lockdown, Rev Liz Cox has held virtual worship over ZOOM on Sundays at 10 a.m. with services downloaded to YouTube and Facebook. Until March, a service of worship occurred most days at St Mary Magdalene, ranging from said prayers on a weekday to All-Age Worship. On Sundays, when the church is open, Holy Communion is now only at 9.30 am, 8am services will resume after the pandemic is over . Baptisms (when booked) are held at 3 pm. on the second Sunday of the month and on other occasions according to demand, though COVID-19 and attendant restrictions have affected both provision and demand. Quarterly Services of Holy Communion with Anointing and the Laying on of Hands for Healing and Wholeness had to be abandoned. Services could no longer be held at Grace Manor Nursing Home after March, and likewise Holy Communion offered to clients at Age UK. Holy Communion taken out every month to the elderly housebound members of our congregation could no longer be administered during the pandemic.

Spiritual Growth

Easter and Christmas would have been times when a lot of thought and creativity was put into varied acts of worship by the Ministry Team – instead Holy Week and Easter could not happen except online as it was during the first lockdown and a lot of thought and creativity went into what services could be held in the Christmas period, a time when Rev Liz suffered illness and then had to self-isolate following proximity to a person who had tested positive for COVID-19. Two Home Groups could no longer meet for prayer and study after March.

Before the first lockdown, music in worship was enhanced both by the robed choir that comprises a small but committed core as well as occasional members who attend during the year. Hymnal Plus CDs are played through the sound system, with the choir practising with selected hymns from these CDs on its rehearsal night. Now no music and no singing is permitted under the ~~Diocesan (~~ national) rules, except in circumstances to which St Mary Magdalene cannot adhere.

The congregation is regularly challenged in matters of discipleship and stewardship. Some members attend Diocesan vocations days when this was an option before COVID-19.

Community Engagement

Prior to the pandemic, the church continued to open its doors to community organisations and sought partnerships with people of goodwill who wish to benefit the life of the local community and contribute to the

wellbeing of the area. The church was open every Monday morning for coffee, every Tuesday morning and all day on Friday. The church hosts Citizens’ Advice Bureau (CAB) Medway once a month on a Monday evening.

The Church had begun to offer a film afternoon and free lunch during school holidays to those children who are normally in receipt of free school meals. The first one was well attended, but we were unable to offer any further as planned due to the pandemic.

In addition, before COVID-19, the church had been actively supporting Pathways through donations of food and other necessary items, as well as the Medway Foodbank. This sadly has been curtailed somewhat, although food and other items have been delivered to the vicarage to give to Foodbank and Street Angels. We have also been involved in the delivery of emergency food parcels to various families. One member of the PCC had helped with the homeless on a regular basis at Medway Night Shelter and are active at The Salvation Army in Gillingham under the umbrella of "Christians Together."

The New Beacon magazine is published quarterly, free of charge to readers. Autumn’s edition was cancelled, as many summer editions had not been taken due to church inactivity.

Film afternoons, with displays on the church projector screen of movies that match the CCLI Licence authorisation held by the church, would have been held periodically but only one was shown before the first lockdown and restrictions have made it unfeasible to hold any more. While the church would like to extend its community involvement when restrictions resulting from the pandemic are lifted, we have to be realistic about our volunteer base and the resources we can sustainably offer. The completion of the reordering of the church is intended to make the church more available for community use.

Deanery Synod

One member of the PCC sits on Deanery Synod, plus a Lay Vice Chair. This provides an important link with the wider structures of the church. The Deanery continues to be engaged with an on-going process of seeking ways to cooperate across parish boundaries and drawing up a sustainable and realistic mission and ministry plan.

Pastoral Care

There are three active Pastoral Assistants (one of whom is also licensed as an Evangelist) who assisted the priest-in-charge and independently in pastoral care.

Safeguarding

The church has a safeguarding officer in Mrs Shiralee Keane. Mrs Keane was co-opted onto the PCC on 22[nd] July 2020. The church takes its

approach to all forms of safeguarding extremely seriously and it is a regular agenda item at all PCC and Standing Committee meetings.

Health and Safety

The church has a Health and Safety Officer in Mr Mike Keane and a Deputy Health and Safety Officer in Mr Alex Plumb. Both are members of the PCC and Alex also serves on Standing Committee. The church takes its approach to all forms of health and safety extremely seriously and it is a regular agenda item at all PCC and Standing Committee meetings. There were a few outstanding health and safety issues following the completion of most of the reordering – some were resolved and some were ongoing at the end of 2020. Replacing high-level lighting will now be done with professionally constructed towers and not ladders.

Mission and Evangelism

There are links with the three schools in the parish – in the past, school parties occasionally visited the church (for Christmas, Easter and at other times when school groups would visit the church to explore the building and its purpose). Sadly, no visits could proceed in 2020 because of the pandemic. The PCC sees its coffee drop-in and open church initiatives as an integral part to its understanding of the church’s mission in this context: to offer sanctuary, peace, hospitality and a safe place of welcome. It will seek to reinstate these when restrictions are lifted.

Ecumenical Relationships

Local churches continue to support the Foodbank, established in 2012, and have actively supported the establishment of a Christians against Poverty Advice Centre at Gillingham Baptist Church. Joint events would have been held at Christmas, during the Week of Prayer for Christian Unity, Good Friday and around Pentecost. This was not possible in 2020 because of COVID-19. With Rev Liz Cox being Priest-in-Charge for both St Mary Magdalene and St Barnabas, we have more links with the latter, including sharing common worship over ZOOM on Sunday mornings at 10 a.m. when lockdown conditions were in force. We also have connections with St Augustine.

Volunteers

The church would not be the place it is, offering what it does to the wider community, without the work of many selfless volunteers who give generously of their time and talents: churchwardens, PCC Secretary, Gift Aid Secretary, Honorary Treasurer and Finance Committee, PCC members, Readers, servers, cleaners, Pastoral Assistants, Evangelist, Beacon Club leaders, as well as members of the wider congregation. In particular, the PCC is much indebted to the Building Committee and also the Social and Fellowship Committee.

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. At St Mary Magdalene currently, the membership of the PCC consists of the Priest-in-Charge Rev Liz Cox, the churchwardens, the Hon Treasurer, Readers and Licensed Lay Minister, the PCC Secretary and elected members of the congregation on the Electoral Roll of the church. All who attend our services are encouraged to register on the Electoral Roll and to stand for election to the PCC. Members of the PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on and monitoring the funds of the PCC.

Administrative information

St Mary Magdalene Church is situated in Gillingham Green, Gillingham, Kent, ME7 1SS. It is part of the Diocese of Rochester within the Church of England. The correspondence address is The Vicarage, 27 Gillingham Green, Gillingham, Kent, ME7 1SS.

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission. The accounts have been prepared in accordance with the Charities Act 2011.

The APCM could not be held as usual in April as it coincided with the first lockdown; after some restrictions were lifted it was eventually convened on 24[th] October. PCC members who have served from the original date of 26[th] April 2020 and Deanery Synod members and Readers, are:

Ex Ofcio members:

Priest-in-Charge Rev Liz Cox

Readers Miss Pat Pearl Mr John Cumins Mrs Linda Bailey Mr Neal Clifton Licensed Lay Minister

(LLM)

Wardens Mrs Hilda Aplin (to 24[th] October) Mr Sid Stephens Mr John Cumins (from 24[th] October

Honorary Treasurer Mrs Maggie Cumins (from 24[th] October)

Deanery Synod members Mrs Mo Holliday Mrs Linda Bailey Reader

PCC Secretary Mr Alexander Plumb

Elected members:

Mrs Mo Holliday Pastoral Assistant/Evangelist Miss Pat Pearl Reader (PTO) Mrs Linda Bailey Reader (PTO) Mr Neal Clifton LLM Mr Tom Bomers Mrs Pauline King (to 28[th] September) Mr Mike Keane Health and Safety Officer Mrs Shiralee Keane (from 22[nd] July) Safeguarding Officer

Mrs Pat Gibson Mrs Christine Sheward

Approved by the PCC on 10[th] March 2021 and signed on their behalf by

…………………………………………………………………………………………….

…………………………………………………………………………………………….. (PRINT NAME)

The Report of Accounts is contained in a separate (Excel) attachment.

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

						TOTAL	TOTAL
		Unrestricted	Designated	Restricted	Endowment	FUNDS	FUNDS
	Notes	Funds	Funds	Funds	Funds	2020	2019
		£	£	£	£	£	£
Income and endowments from:
Voluntary income	2a	25,546	0	4,000	0	29,546	31,825
Activities for generating funds	2b	2,166	0	0	0	2,166	1,861
Income from investments	2c	0	165	31	0	196	799
Church activities	2d	2,303	0	0	0	2,303	11,605
Other income	2e	1,033	122	0	0	1,155	2,644
Total		31,048	287	4,031	0	35,366	48,732
Expenditure on:
Church activities	3a	36,462	368	5,228	0	42,058	203,468
Raising funds	3b	200	0	0	0	200	460
Other resources expended	3c	670	0	0	0	670	670
Total		37,332	368	5,228	0	42,928	204,597
Gains/(losses) on investment assets	6				0	0	0
Net income/(expenditure)		(6,284)	(81)	(1,196)	0	(7,562)	(155,866)
Transfers between funds - transfers in		0	1,168	0		1,168	152,632
Transfers between funds - transfers out		(1,168)	0	0		(1,168)	(152,632)
Gains/(losses) on revaluation of fxed assets	5	0	0	0	0	0	0
Other recognised gains/losses		0	0	0	0	0	0
Net movement in funds		(7,452)	1,087	(1,196)	0	(7,562)	(155,866)
Total funds brought forward at 1 January		54,102	73,191	40,635	0	167,928	323,793
Total funds carried forward at 31 December		46,650	74,278	39,439	0	160,367	167,928

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2019

						TOTAL	TOTAL
		Unrestricted	Designated	Restricted	Endowment	FUNDS	FUNDS
	Notes	Funds	Funds	Funds	Funds	2019	2018
		£	£	£	£	£	£
Income and endowments from:
Voluntary income	2a	26,458	0	5,366	0	31,824	31,025
Activities for generating funds	2b	1,861	0	0	0	1,861	3,704
Income from investments	2c	524	167	108	0	799	832
Church activities	2d	11,605	0	0	0	11,605	11,221
Other income	2e	1,368	1,275	0	0	2,643	687
Total		41,816	1,442	5,473	0	48,732	47,468
Expenditure on:
Church activities	3a	41,338	1,062	161,067	0	203,468	30,114
Raising funds	3b	460	0	0	0	460	263
Other resources expended	3c	670	0	0	0	670	670
Total		42,468	1,062	161,067	0	204,597	31,047
Gains/(losses) on investment assets	6				0	0	0
Net income/(expenditure)		(652)	380	(155,594)	0	(155,866)	16,421
Transfers between funds - transfers in		0	9,656	142,976		152,632	1,000
Transfers between funds - transfers out		(142,366)	(81)	(10,185)		(152,632)	(1,000)
Gains/(losses) on revaluation of fxed assets	5	0	0	0	0	0	0
Other recognised gains/losses		0	0	0	0	0	0
Net movement in funds		(143,018)	9,955	(22,803)	0	(155,866)	16,421
Total funds brought forward at 1 January		197,120	63,236	63,437	0	323,793	307,373
Total funds carried forward at 31 December		54,102	73,191	40,635	0	167,928	323,793

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

BALANCE SHEET AT 31 DECEMBER 2020

Notes
Fixed assets
Tangible fxed assets
5
Investments
6
Total fxed assets
Debtors
7
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due within one year
8
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year
8
NET ASSETS
Funds
9
Endowment funds
10
Restricted funds
10
Designated funds
10
General funds
10

6,334
100,243
52,237

Approved by the Parochial Church Council on 2 March 2019 and signed on its behalf by

The accompanying notes form a part of these financial statements.

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting policies

a Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions, together with FRS102 2016 as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities SORP FRS102.

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

b Funds

Funds held by the PCC are:

Unrestricted funds - These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or spending on a future project and which are therefore not included in its 'free reserves' as disclosed in the trustees' report.

Restricted funds - These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment funds -These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend as capital income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

c Incoming resources Recognition of income and endowments

These are included in the Statement of Financial Activities (SOFA) when:

the PCC becomes legally entitled to the use of the resources;
and the inflow of economic benefits is probable; and
the monetary value can be measured with sufficient reliability.

Fundraising costs - Funds raised from events and trading activities (e.g. a fete, a garden party or sales of books and magazines) are reported gross in the SOFA – i.e., before any related costs that may have been deducted from the gross proceeds.

Grants and donations - Grants and donations are included in the SOFA when any preconditions preventing their use by the PCC have been met. For collections and planned giving this is when the funds are received.

Gift Aid Tax claims, etc. - Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Gifts in kind - Gifts in kind are accounted for at a reasonable estimate of their fair value at the time of gift, if feasible, or else at the amount actually realised from their disposal.

Gifts in kind for sale to fund the PCC are included in the accounts at their estimated fair value at the date of gift, if feasible – or else recognised when sold by the charity.

Gifts in kind for the PCC’s own use are included in the SOFA as incoming resources at their fair value when receivable, and expensed as and when consumed in use. Gifts of fixed assets, if material, are included in the balance sheet at their fair value and expensed over the asset’s useful economic life.

Donated services and facilities - These are included in income (and at the same time in resources expended) at the estimated fair value to the PCC of the service or facility received.

Volunteer help - The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Rental income - Rental income from the letting of the church is recognised when the rental is due.

Investment income - This is included in the accounts when receivable.

Investment gains and losses - This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

d Expenditure and Liabilities

Liability recognition - Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Governance costs - Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants payable without performance conditions - These are recognised in the accounts when a commitment has been made externally and there are no pre-conditions still to be met for entitlement to the grant which remain within the control of the PCC.

e Assets

Consecrated and beneficed property - In so far as consecrated and benefice property of any kind is excluded from the statutory definition of “charity” by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Movable church furnishings - These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.

Tangible fixed assets for use by the Church - These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market vale on receipt.

Depreciation is calculated to write off the cost of tangible fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Land	Nil
Buildings*	Nil
Fixtures & Fittings	20 years
Computers	3 years
Motor vehicles	x years

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any deprecaition charges would be immaterial. An impairment review is carried out at each year-end and any resultant loss identified and included in expenditure for the year.

Investments - Investments quoted on a recognised stock exchange or whose values derive from them (CIFs, etc.) are valued at market value at the year end. Other investments assets are included at trustees' best estimate of the market value.

Trading Stocks - These are valued at the lower of cost (or gift value) or year end fair value.

Short term deposits - Include cash held on deposit either with the CBF Church of England Funds or at the bank.

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

2 Income and endowments from: a Voluntary income Planned giving - gift aid A1 Income tax recoverable on planned giving A2 Collections A4 Donations and appeals A5 Income tax recoverable on donations and appeals A6 Grants A7 Legacies A8 b Activities for generating funds Fetes, bazaars and other fund-raising events A10 Other fundraising A12 c Income from investments Dividends and interest A13 d Church activities Fees from weddings etc A14 Church lettings A17 e Other income Insurance receipt A18 Church group receipts A19 Donated services Total incoming resources	TOTAL TOTAL UnrestrictedDesignated Restricted Endowment FUNDS Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2020 Funds Funds Funds Funds 2019 £ £ £ £ £ £ £ £ £ £ 13,724 0 0 0 13,724 15,818 0 0 0 15,818 2,334 0 0 0 2,334 2,354 0 0 0 2,354 1,168 0 0 0 1,168 3,048 0 71 0 3,119 4,565 0 4,000 0 8,565 1,574 0 5,295 0 6,869 2,421 0 0 0 2,421 666 0 0 0 666 1,334 0 0 0 1,334 0 0 0 0 0 0 0 0 0 0 3,000 0 0 0 3,000
	25,546 0 4,000 0 29,545 26,459 0 5,366 0 31,825
	0 0 0 0 0 1,608 0 0 0 1,608 2,166 0 0 0 2,166 252 0 0 0 252
	2,166 0 0 0 2,166 1,861 0 0 0 1,861
	0 165 31 0 196 524 167 108 0 799
	0 165 31 0 196 524 167 108 0 799
	2,023 0 0 0 2,023 10,796 0 0 0 10,796 280 0 0 0 280 809 0 0 0 809
	2,303 0 0 0 2,303 11,605 0 0 0 11,605
	363 0 0 0 363 698 0 0 0 698 0 122 0 0 122 0 1,275 0 0 1,275 670 0 0 0 670 670 0 0 0 670
	1,033 122 0 0 1,155 1,368 1,275 0 0 2,643

	31,048 287 4,031 0 35,366 41,817 1,442 5,473 0 48,732

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

3 Resources expended

3 Resources expended
a Church activities Missionary and charitable giving (Note 11): B3 Ministry costs: Diocesan parish contribution B4 Working expenses B6 Vicarage expenses B7 Upkeep of services B9 Church running and maintenance B10 Church reordering project costs B11 Training, publicity and social B12 Parish magazine B13 Administration B16 Church groups payments B17 Church major repairs B18 Depreciation B19 Cost of planned giving B1 Cost of annual accounts - Independent examination fee B20 Bookkeeping service B21 b Raising funds Fund raising costs B2 c Other resources expended Donated services - Cleaning Total resources expended	TOTAL TOTAL UnrestrictedDesignated Restricted Endowment FUNDS Unrestricted Designated Restricted Endowment FUNDS Funds Funds Funds Funds 2020 Funds Funds Funds Funds 2019 £ £ £ £ £ £ £ £ £ £ 255 100 0 0 355 173 0 0 0 173 15,890 0 0 0 15,890 17,335 0 0 0 17,335 1,650 0 0 0 1,650 1,882 0 0 0 1,882 2,892 0 0 0 2,892 1,160 0 0 0 1,160 715 0 0 0 715 2,549 0 0 0 2,549 9,268 0 0 0 9,268 11,331 0 0 0 11,331 0 0 5,228 0 5,228 0 0 161,067 0 161,067 364 0 0 0 364 320 0 0 0 320 0 0 0 0 0 355 0 0 0 355 2,010 0 0 0 2,010 2,836 0 0 0 2,836 0 268 0 0 268 0 1,062 0 0 1,062 0 0 0 0 0 755 0 0 0 755 482 0 0 0 482 482 0 0 0 482 54 0 0 0 54 53 0 0 0 53 320 0 0 0 320 300 0 0 0 300 2,562 0 0 0 2,562 1,806 0 0 0 1,806
	36,462 368 5,228 0 42,058 41,338 100 0 0 203,468
	200 0 0 0 200 460 0 0 460
	200 0 0 0 200 460 0 143 0 460
	670 670 670 670
	670 0 0 0 670 670 0 0 0 670

	37,332 368 5,228 0 42,928 42,468 100 143 0 204,597

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

4 Staff costs

a

Staf costs
Wages and salaries Average number of employees	2020 2019 £ £ 0
	0 0

PCC members and all church workers, employed or volunteer, are entitled to claim travelling and other expenses; those claimed are noted in the accounts.

b Related party tranactions

There were no reportable payments in respect of PCC members, persons closely connected with them or other parties. The total donations by PCC members was £2,959

5 Tangible fixed assets

Tangible fxed assets
Cost or valuation At 1 January 2020 Additions Disposals Revaluation At 31 December 2020 Depreciation At 1 January 2020 Provided in the year Disposals At 31 December 2020 Net book amounts At 31 December 2020 At 31 December 2019	Freehold land Church and buildings equipment £ £ 200 10,899 200 10,899 7,525 482 0 8,007 0 200 2,892 200 3,374	TOTAL £ 11,099 0 0 0
		11,099
		7,525 482 0
		8,007

		3,092

		3,574

The freehold land and buildings comprise the plot of land at Sharps Green.

The value of the plot of land at Sharps Green has been estimated at £200.

Equipment used within the Church premises is depreciated on a straight-line basis over four years, other than the sound system purchased in 2002 which has now been fully depreciated over ten years on a straight-line basis. Individual items of equipment with a purchase price of £1000 or less are written off when acquired.

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

6 Investments

Investments
			£
At 1 January 2020				0
Disposals at carrying value
Purchases at cost
Net gains and revaluation				0
At 31 December 2020				0
The following investments are
held:	Units	Valuation		Value
		p	£
3.5% Conversion Stock	485.71	0		0
				0

The 3.5% Conversion Stock is held in the Pearce Bequest for the poor restricted fund shown in Note 10. The 3.5% Conversion Stock was redeemed in April 2015, investigations are underway to realise the asset, it is held as ze

7 Debtors

Income tax recoverable Prepayments and accrued income Other debtors Creditors Creditors: amounts falling due within one year Other accrued expenses Charitable giving Parochial hall deposits Wedding deposits	2020 2019 £ £ 6,334 4,000 0 30
	6,334 4,030
	2020 2019 £ £ 1,339 1,164 0 60 0 0 200 200
	1,539 1,424

8 Creditors

9 Analysis of Net assets by fund

Fixed assets for church use Investment fxed assets Current assets Current liabilities Long term liabilities	Unrestricted Designated Restricted Endowment Total Funds Total Funds Funds Funds Funds Funds 2020 2019 £ £ £ £ £ £ 3,092 3,092 3,574 0 0 0 45,097 74,278 39,439 158,814 165,778 (1,539) 0 (1,539) (1,424) 0 0
	46,650 74,278 39,439 0 160,367 167,928

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

10 Statement of funds

Unrestricted Funds - undesignated Unrestricted Funds - designated Church Repair Fund Bell ringers Ladies Fellowship Printer fund Operational reserve fund Sound system Youth drop in fund Flowers Restricted Funds Missions & Charities Fund Choir lighting Organ maintenance Bell chamber repairs Youth activities Church Repair fund Flowers Training fund Pearce Bequest Alter cloth & linen High Altar Rug Appeal fund Endowment Funds Pearce Bequest Total funds	Transfers, At other gains At 1 Jan 2020 Income Expenditure and losses 31 Dec 2020 £ £ £ £ £ 54,102 31,048 (37,332) (1,168) 46,650 50,438 153 0 1,000 51,591 4,202 13 (268) 0 3,947 0 109 (100) 168 177 719 0 0 0 719 16,901 12 0 0 16,913 500 0 0 0 500 320 0 0 0 320 111 0 0 0 111
	73,191 287 (368) 1,168 74,278
	200 0 0 0 200 1,264 0 0 0 1,264 387 0 0 0 387 209 0 0 0 209 221 0 0 0 221 0 0 0 0 0 0 0 0 0 0 65 0 0 0 65 43 0 0 0 43 140 0 0 0 140 100 0 0 0 100 38,005 4,031 (5,228) 0 36,809
	40,635 4,031 (5,228) 0 39,439
	0 0 0 0 0
	0 0 0 0 0

	167,928 35,366 (42,928) 0 160,367

The designated funds comprise:

The Church Repair Fund and Church Hall Repair Fund have been designated by the PCC for the repair of the respective buildings. The funds are held in deposit accounts with Rochester Diocese Board of Finance; the Church Repair Account contains both unrestricted and restricted funds.

The Bell ringers and Ladies Fellowship are funds designated for those organisations and are held in separate accounts.

The printer fund is designated by the PCC towards a new printer when the current printer needs replacing. The funds are held in the bank deposit account with some restricted funds.

The Operational reserve fund was designated by the PCC to meet future net deficits in the general fund if and when they occur. The money was designated from the proceeds from the sale of the Brasenose investments which was calculated as the amount of insurance costs paid by the general fund in the seven years 2003 to 2009.

The youth drop in fund was designated by the PCC in 2010 from money raised carol singing.

PAROCHIAL CHURCH COUNCIL OF ST MARY MAGDALENE, GILLINGHAM

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

10 Statement of funds (continued)

The restricted funds comprise:

The Missions and Charities Fund is for donations received or invited by the PCC specifically for mission and the corresponding giving to charities.

The Choir Lighting Fund, Organ Maintenance Fund, Bell-chamber Repairs Fund and Youth Activities Fund result from donations received specifically for these purposes.

The Church Repair Fund and Roof Repair Fund are for grants and donations received specifically for the repair of the church or the repair of the roof. Significant work was carried out on the church roof in 2009 and with the exception of some monies held over to pay retention fees, the Roof Fund has now been closed.

Donations to the Flowers Fund, Bell ringers Fund and Training Fund which are restricted to spending on flowers, bells and training are carried forward to the extent they have not been spent on such purposes during the year.

11 Missionary and charitable giving

Alzhiemers Action Aid Friends of Kent Churches Friends of Rochester Cathedral Gillingham Churches Childrens Society NHS Pathways	2020 2020 2019 2019 £ £ £ £ General Restricted General Restricted - -56 - 72 0 72 0 5 0 5 0 10 0 10 0 0 0 30 0 68 0 0 0 100 0 0 0 100 0 0 0
	355 0 173 0

cnocode	cnodesc	h1desc	h2desc
0101	Gift Aid - Bank	Incoming resources	Incoming resou
0110	Gift Aid - Envelopes	Incoming resources	Incoming resou
0150	Gift aid on planned giving	Incoming resources	Incoming resou
0201	Other planned giving	Incoming resources	Incoming resou
0301	Loose plate collections	Incoming resources	Incoming resou
0401	Regular gift days	Incoming resources	Incoming resou
0410	Giving through church boxes	Incoming resources	Incoming resou
0501	One-of Gift Aid gifts	Incoming resources	Incoming resou
0510	Gifts of quoted securities	Incoming resources	Incoming resou
0550	Donations appeals etc	Incoming resources	Incoming resou
0575	Shared Costs - Vicars Expenses	Incoming resources	Incoming resou
0601	Tax recoverable on Gift Aid	Incoming resources	Incoming resou
0701	Legacies	Incoming resources	Incoming resou
0801	Recurring grants	Incoming resources	Incoming resou
0811	Non-recurring one-of grants	Incoming resources	Incoming resou
0901	Fayres	Incoming resources	Incoming resou
0910	Monday drop in	Incoming resources	Incoming resou
0915	Fundraising calendars	Incoming resources	Incoming resou
0920	History of Church	Incoming resources	Incoming resou
0930	Income from printing	Incoming resources	Incoming resou
0940	Other fundraising	Incoming resources	Incoming resou
1220	Bookstall sales - fund raising	Incoming resources	Incoming resou
1240	Church hall lettings - fund raising	Incoming resources	Incoming resou
1245	Church hall lettings - other income	Incoming resources	Incoming resou
1250	Magazine income - advertising	Incoming resources	Incoming resou
1001	Dividends	Incoming resources	Incoming resou
1020	Bank and building society interest	Incoming resources	Incoming resou
1030	Rent from lands or buildings	Incoming resources	Incoming resou
1101	Fees for weddings	Incoming resources	Incoming resou
1111	Funeral Expenses	Incoming resources	Incoming resou
1121	Other wedding fees	Incoming resources	Incoming resou
1131	Wedding and Baptism certifcates	Incoming resources	Incoming resou
1151	Fees for funerals	Incoming resources	Incoming resou
1200	Partership usage of church	Incoming resources	Incoming resou
1205	Sequestration Income	Incoming resources	Incoming resou
1210	Bookstall sales to promote objectives	Incoming resources	Incoming resou
1230	Church hall lettings - objectives	Incoming resources	Incoming resou
1260	Parish magazine sales	Incoming resources	Incoming resou
1301	Church Groups income	Incoming resources	Other incoming
1310	Insurance claims	Incoming resources	Other incoming
1320	Surplus - sales of fxed assets	Incoming resources	Other incoming
1600	Wedding suspense account	Incoming resources	Other incoming
1701	Fees paid to fund raisers	Resources used	Cost of generat
1710	Costs of applying for grants	Resources used	Cost of generat
1720	Costs of stewardship campaign	Resources used	Cost of generat
1730	Costs of fetes & other events	Resources used	Cost of generat
1740	Investment management costs	Resources used	Cost of generat
1801	Giving to missionary societies	Resources used	Charitable activ
1830	Giving - relief and development agencies	Resources used	Charitable activ
1840	Global Cares Unit	Resources used	Charitable activ
1850	Home mission	Resources used	Charitable activ
1870	Secular charities	Resources used	Charitable activ
1890	Vicar's discretionary giving	Resources used	Charitable activ
1901	Stipends quota	Resources used	Charitable activ

1905	Stipend support	Resources used	Charitable activ
1910	Ministry parish share etc	Resources used	Charitable activ
2001	Assistant staf costs	Resources used	Charitable activ
2040	Sequestration Expenses	Resources used	Charitable activ
2050	Salary of parish administrator	Resources used	Charitable activ
2101	Working expenses of incumbent	Resources used	Charitable activ
2120	Council tax	Resources used	Charitable activ
2130	Vicarage expenses	Resources used	Charitable activ
2140	Water rates - vicarage	Resources used	Charitable activ
2150	Vicar's telephone	Resources used	Charitable activ
2170	Education	Resources used	Charitable activ
2201	Parish training	Resources used	Charitable activ
2251	Parish mission	Resources used	Charitable activ
2271	Church Groups expenses	Resources used	Charitable activ
2301	Church running - insurance	Resources used	Charitable activ
2310	Church ofce - telephone	Resources used	Charitable activ
2311	Church ofce - Broadband	Resources used	Charitable activ
2315	Choir	Resources used	Charitable activ
2320	Organ / piano tuning	Resources used	Charitable activ
2325	Organist's salary	Resources used	Charitable activ
2330	Church maintenance	Resources used	Charitable activ
2331	Church Cleaning	Resources used	Charitable activ
2340	Upkeep of services	Resources used	Charitable activ
2345	Flowers	Resources used	Charitable activ
2350	Upkeep of churchyard	Resources used	Charitable activ
2360	Administration	Resources used	Charitable activ
2361	Admin - Photocopier rental	Resources used	Charitable activ
2362	Admin - photocopier usage	Resources used	Charitable activ
2363	Admin - paper	Resources used	Charitable activ
2365	Bank errors	Resources used	Charitable activ
2370	Visiting speakers / locums	Resources used	Charitable activ
2401	Church running - electric	Resources used	Charitable activ
2410	Church running - gas	Resources used	Charitable activ
2420	Church running - water	Resources used	Charitable activ
2430	Church running - materials	Resources used	Charitable activ
2440	Church running - heating and lighting	Resources used	Charitable activ
2501	Magazine expenses	Resources used	Charitable activ
2505	Printer machine expenses	Resources used	Charitable activ
2510	Bookstall costs	Resources used	Charitable activ
2520	Hall running - waste management	Resources used	Charitable activ
2525	Hall running - Caretaker	Resources used	Charitable activ
2530	Hall running - casual work	Resources used	Charitable activ
2535	Hall running - electricity	Resources used	Charitable activ
2540	Hall running - gas	Resources used	Charitable activ
2550	Hall running - insurance	Resources used	Charitable activ
2560	Hall running - maintenance	Resources used	Charitable activ
2570	Hall running - telephone	Resources used	Charitable activ
2580	Hall running - water	Resources used	Charitable activ
2590	Hall running - Cleaner	Resources used	Charitable activ
2595	Hall running - bank charges	Resources used	Charitable activ
2701	Church major repairs	Resources used	Charitable activ
2710	Church major repairs - installation	Resources used	Charitable activ
2720	Church interior and exterior decorating	Resources used	Charitable activ
2730	Church reordering project costs	Resources used	Charitable activ
2801	Hall + major repairs - structure	Resources used	Charitable activ

2820	Hall + major repairs - installation	Resources used	Charitable activ
2830	Hall + interior and exterior decorating	Resources used	Charitable activ
2840	Hall sale costs	Resources used	Charitable activ
2850	Other PCC property upkeep	Resources used	Charitable activ
2901	New building parsonage house	Resources used	Charitable activ
2910	New building house for curate	Resources used	Charitable activ
2920	New building Church	Resources used	Charitable activ
2930	New building Hall	Resources used	Charitable activ
2950	Depreciation	Resources used	Charitable activ
2601	Governance costs examination/audit fee	Resources used	Governance co
2610	Governance costs - bookkeeping	Resources used	Governance co
2651	Governance other expenses	Resources used	Governance co

h3desc			sumunr	sumdes	sumres
Voluntary income	A1		10503	0	0
Voluntary income	A1		3221.2	0	0
Voluntary income	A2		2334	0	0
Voluntary income	A3		0	0	0
Voluntary income	A4		1167.98	0	0
Voluntary income	A5		0	0	0
Voluntary income		0	0	0	0
Voluntary income	A5		1065	0	0
Voluntary income		0	0	0	0
Voluntary income	A5		3500	0	4000
Voluntary income	A7		1333.98	0	0
Voluntary income	A6		2420.61	0	0
Voluntary income	A8		0	0	0
Voluntary income		0	0	0	0
Voluntary income	A7		0	0	0
Activities for generating funds	A10		0	0	0
Activities for generating funds	A12		0	0	0
Activities for generating funds		0	0	0	0
Activities for generating funds	A12		0	0	0
Activities for generating funds	A12		0	0	0
Activities for generating funds	A12		2165.98	0	0
Activities for generating funds	A12		0	0	0
Activities for generating funds	A9		0	0	0
Activities for generating funds		0	0	0	0
Activities for generating funds		0	0	0	0
Investment income	A13		0	0	0
Investment income	A13		0.07	165.01	30.95
Investment income		0	0	0	0
urces from charitable activities	A14		476	0	0
urces from charitable activities	A14		41	0	0
urces from charitable activities	A14		290	0	0
urces from charitable activities	A14		14	0	0
urces from charitable activities	A14		1202	0	0
urces from charitable activities	A17		280	0	0
urces from charitable activities	A20		0	0	0
urces from charitable activities		0	0	0	0
urces from charitable activities	A17		0	0	0
urces from charitable activities	A15		0	0	0
g resources	A19		0	122	0
g resources	A18		362.8	0	0
g resources		0	0	0	0
g resources		0	0	0	0
Cost of generating voluntary income		0	0	0	0
Cost of generating voluntary income		0	0	0	0
Cost of generating voluntary income	B1		53.54	0	0
Cost of generating voluntary income	B2		200	0	0
Cost of generating voluntary income		0	0	0	0
vities	B3		0	0	0
vities	B3		140.35	0	0
vities	B3		0	0	0
vities	B3		115	100	0
vities	B3		0	0	0
vities	B3		0	0	0
vities	B5		0	0	0

vities	B5		0	0	0
vities	B4		15890.38	0	0
vities	B8		0	0	0
vities	B23		0	0	0
vities	B16		0	0	0
vities	B6		1209.71	0	0
vities	B7		2667.98	0	0
vities	B7		224.12	0	0
vities	B7		0	0	0
vities	B6		334.12	0	0
vities	B12		0	0	0
vities	B12		90	0	0
vities	B12		273.8	0	0
vities	B17		0	268	0
vities	B10		4748.25	0	0
vities	B16		485.02	0	0
vities	B16		0	0	0
vities	B9		0	0	0
vities	B9		0	0	0
vities	B9		0	0	0
vities	B10		738.09	0	0
vities	B10		14.68	0	0
vities	B9		714.74	0	0
vities	B9		0	0	0
vities	B10		0	0	0
vities	B16		25	0	0
vities	B16		1212.24	0	0
vities	B16		288	0	0
vities	B16		0	0	0
vities	B16		0	0	0
vities	B6		106.3	0	0
vities	B10		396.31	0	0
vities	B10		3283.18	0	0
vities	B10		64.12	0	0
vities	B10		0	0	0
vities	B10		23.76	0	0
vities	B13		0	0	0
vities	B16		0	0	0
vities		0	0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B14		0	0	0
vities	B18		0	0	0
vities	B18		0	0	0
vities		0	0	0	0
vities	B11		0	0	5228.04
vities		0	0	0	0

vities		0	0
vities		0	0
vities	B15		0
vities		0	0
vities		0	0
vities		0	0
vities		0	0
vities		0	0
vities	B19		482
sts	B20		320
sts	B21		2561.58
sts	B22		0

sumend		thisyear	lastyear
	0	10503	11698
	0	3221.2	4120.1
	0	2334	2354.28
	0	0	0
	0	1167.98	3118.82
	0	0	0
	0	0	0
	0	1065	32.08
	0	0	0
	0	7500	6834.93
	0	1333.98	0
	0	2420.61	665.51
	0	0	3000
	0	0	0
	0	0	0
	0	0	1608.4
	0	0	0
	0	0	0
	0	0	0
	0	0	0
	0	2165.98	252.3
	0	0	0
	0	0	0
	0	0	0
	0	0	0
	0	0	0
	0	196.03	799.03
	0	0	0
	0	476	5366
	0	41	0
	0	290	1183
	0	14	311
	0	1202	3936
	0	280	809
	0	0	0
	0	0	0
	0	0	0
	0	0	0
	0	122	1275.86
	0	362.8	698.37
	0	0	0
	0	0	0
	0	0	0
	0	0	0
	0	53.54	52.74
	0	200	459.72
	0	0	0
	0	0	0
	0	140.35	56.4
	0	0	0
	0	215	117
	0	0	0
	0	0	0
	0	0	0

0	0	0
0	15890.38	17335
0	0	0
0	0	0
0	0	0
0	1209.71	0
0	2667.98	0
0	224.12	1160
0	0	0
0	334.12	305.88
0	0	0
0	90	145
0	273.8	174.89
0	268	1062
0	4748.25	4788.39
0	485.02	1020.86
0	0	0
0	0	0
0	0	0
0	0	0
0	738.09	1415.77
0	14.68	0
0	714.74	2548.57
0	0	0
0	0	0
0	25	41.85
0	1212.24	1467.73
0	288	288
0	0	18
0	0	0
0	106.3	1576.6
0	396.31	1866.44
0	3283.18	3187.87
0	64.12	72.98
0	0	0
0	23.76	0
0	0	355.22
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	755
0	0	0
0	0	0
0	5228.04	161067.27
0	0	0

0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	0	0
0	482	482
0	320	300
0	2561.58	1806.28
0	0	0

adventus accounting solutions Supporting Charitable Organisations

17 April 2020

Independent Examiner’s report to the Member/Trustees of Gillingham St Mary Magdalene

I report on the accounts for the year ended 31 December 2019 which are set out on the pages following.

Respective responsibilities of the Trustees and Independent Examiner

The church’s trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Examine the accounts under section 145 of the 2011 Act;
Follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
State whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

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

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

Independent Examiner’s statement

Since the gross income for the year exceeds the amount provided in section 143(3) of the Act, I confirm that I am qualified to act as an Independent Examiner under the provisions of that section of the Act and that my qualifications are set out as below.

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 keep accounting records in accordance with section 130 of the
2011 Act; or
to prepare accounts which accord with these accounting records
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Yours sincerely

Martyn Burt

B.Sc.(Hons), ACMA, CGMA

adventus accounting solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT

e-mail: martyn.burt@btinternet.com or adventusaccounting@btinternet.com

Telephone: 07523 6229679

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

For Future PCC Consideration (this is not part of the official report)

Firstly, to say thank you to Sue Davis for putting the accounts together.

During my review I had a number of observations which have been clarified, including the following:

The Trustees Annual Report (TAR) should have included a section that was a Financial Review of the year that outlines the main income and expenditure activities during the year. (PCC Accountability Green Guide section 3.4)
The TAR should have included a section on the PCC Reserves Policy (PCC Accountability Green Guide section 3.5)
It is good practice to include a section within the TAR on Plans for Future Periods (PCC Accountability Green Guide section 3.7)
Within the Notes to the Accounts it is a requirement to disclose how much (in aggregate) PCC members and other close connected parties have contributed to the work of the church. (PCC Accountability Green Guide section 6.1)
I did not find any details of how the Gift Aid claims have been made or how the year-end debtor was calculated. In addition it is not known who is responsible for making Gift Aid claims and how frequently they are being done. It is important that this line of income is not overlooked and that the PCC optimizes Gift Aid on donors collections as well as from the Gift Aid Small Donations Scheme as much as possible.
In reviewing the PCC minutes for the year I noted that there was very little mention of the church Reordering Project, despite there being expenditure of over £160,000 in 2019. For such a large project I would have expected there to have been regular debates or agenda items outlining decisions that needed to be made, progress so far etc. Charity Commission guidance is that charity trustees, i.e. PCC members, have a fiduciary responsibility to manage and safeguard church assets and ensure any activity undertaken in the name of the PCC is reported on and there are sufficient safeguards in place to manage projects such as this and the PCC are kept fully informed.

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

Delegating without any accountability is not good practice and if anything was to go wrong PCC members could be personally liable. There is a concern the project could have been mismanaged or work not performed satisfactorily without such controls and balances; perhaps there could have been a small PCC sub-group set up with laid out terms of reference and formalized roles and responsibilities.

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website