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← The Parochial Church Council Of The Ecclesiastical Parish Of St Paul, Rusthall

2024-12-31-accounts

2024 Annual Report of the Parochial Church Council of the Ecclesiastical Parish of St Paul’s, Rusthall

Aim and Purposes

St Paul’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Ronnie Williams, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Parish Church, the Church Centre, the two Church Cottages, the Lodge and the Nellington Road New Churchyard.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community at St Paul. 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 our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we 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:

To facilitate this work it is important that we maintain the fabric of all our buildings.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults.

Achievements and Performance

The Choir

The choir had an extremely busy 2024! We sang at three different cathedrals, beginning with an Evensong at Gloucester Cathedral, followed closely by a weekend of services at St Paul’s Cathedral, and another weekend at St Alban’s Cathedral. We hosted the RSCM for two exam sessions at the Parish Church, with our own candidates excelling and achieving very high marks. We had a summer concert featuring fabulous solo performances alongside some light-hearted choral music, and a more serious concert in October that included challenging pieces, all learned in a very short rehearsal period due to other commitments. The children enjoyed a pancake party and a fireworks party. They had a fantastic choir camp week in the summer filled with activities and trips based on the Tudor Period, culminating in an amazing concert to conclude the week. The choir also sang carols at various care homes in the town,

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Annual Report 2024_1.1

Registered charity in England and Wales number 1132681

for the Brains Matter charity, at a business lunch at High Rocks, and for Saturday morning shoppers in the village. We also enjoyed an ice skating trip and saw the Tunbridge Wells pantomime. The choir has sung for all choral services throughout the year at the Parish Church, except for our two Cathedral weekends away. We have had special services of readings and music for Easter and Advent and a very well-attended Nine Lessons and Carols service. We have been fortunate to have such a wonderful team of organists playing for us at church. Alasdair, Paul, Chris, Daniel, and Miles played during the year, and Anthony played the piano when no organist was available. Daniel gained an organ scholarship to St Andrews University, where he is currently studying, and George earned a choral scholarship to Edinburgh University. Fiona Johnson

Family Service

As ever, in 2024, Family Service continued to share a welcoming fellowship at the Church Centre thanks to many members of the congregation who support in one or more ways, from serving refreshments and sidesman duties to manning the computer and leading the services. Every role is truly valued and it is the team working and mutual support which helps to make Family Service so welcoming and valued by so many.

The children’s groups have been well attended this year and our thanks go to the many volunteers who lead the groups on a rota, under the leadership of Mary Holmes. Unfortunately, other commitments have led to some of the leaders having to reduce the weeks they can lead the children’s groups and we have had a number of dates that have not been covered. However, the children have led some of the services through the year, supported by Mary, giving them the opportunity to grow in confidence to join in with readings etc. and to take part in the services in other ways. When the children do not go out, the leaders and links endeavour to ensure that the service is accessible to all ages and there are, of course, resources such as books and toys in the church to occupy the children. We are keen to encourage offers of help from anyone who is willing to join the rota to support the children’s group.

We continue to share most of our services via Zoom with a few participants joining remotely each week. We are very grateful to Jean for preparing the online services and music and to Chris and Steve, our regular tech support, who have developed our capabilities with improved camera and microphones to provide greater flexibility. A number of services through the year have been supported by our music group and occasional guest pianists. It makes a welcome change from singing to online music and we would really love to hear from anyone who could offer to play on an occasional or regular basis. Joint services have been held through the year at both the Parish Church and the Church Centre with the roles to support the services filled by members from both congregations.

Members of the Family Service congregation took part in many of the church social and fundraising activities throughout the year. We have representatives on the committee preparing for the 175 celebrations and anticipate that the Family Service congregation will continue to be involved in the events and share their ideas.

Our thanks, as ever, go to the Vicar, Nicholas and lay reader Daphne for their support and to all those who lead and link our services, including Tim, who has been a welcome new addition this year.

Susan Powley

St. Paul’s Church Youth Council

The Youth Council continues to grow and become an established part of the church community. Young people have myriad interests and demands on their time but our monthly meetings provide a safe space for new friendships and interests to develop. We have members from nine different secondary schools and a home schooled. The focus this year has been very much on the establishment of our beehives and at the time of writing we are just collecting the next 2 fertilised queens giving us three very busy hives in the churchyard. Members have spent much time designing the marketing information and labels for the honey which we hope to be able to harvest and sell for the first time this summer.

We remain focused and very involved in the pursuit of a reduction in the speed limit along our stretch of the Langton Road from 40mph to 30mph and in ensuring all can cross the road safely. This now includes working closely with the Parish Council.

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St. Paul’s Youth Council remains completely free to join and is open to all secondary school children regardless of their faith and we are incredibly grateful for all the support we are given. Special thanks must go to Jean Kerr (cake baker extraordinaire) and Mark Coghlan for all they give and do to ensure every member enjoys a positive experience. Activities, fund raising and meeting topics are entirely led by the members thus empowering every young person’s voice.

Reflection from a member who has now turned 18 and training to be an assistant leader:

My experience with the Youth Council has helped to develop my confidence and conversation skills as well as my social and organisational skills with people of all different ages and from all different groups of people. Now I am 18 I am really pleased to be trying as an assistant leader. Angela Culley

Further activities

Fund raising events

  1. Ride and Stride went ahead and thanks go to Jane Goldsworthy for organising this annual event at which £755.00 (2023 £710.00) was raised to be shared between St Paul’s and Kent churches.

  2. A Parish Fair was organised to raise money for church funds and was very successful raising a total of £2,808.52.

  3. A Summer Fair held on 17[th] June raised £1,018.42.

  4. A Quiz evening (2[nd] December) raised £178.00.

  5. At Christmas time Gill M[c] Allister sold candles produced from unusable candle ends and raised £85.00. Rusthall Lunch Club for older parishioners is an ecumenical activity run by volunteers and uses the large Parish Hall and lower kitchen, at a much reduced hire rate, as its venue. The Lunch Club is weekly and is very well received but the funds would benefit from constant numbers attending, the catering is for 40 people. The rising cost of food, particularly meat, is a concern and the Club committee reviews income and expenditure regularly. An outing to the Smugglers Inn, Pevensey Bay, was organised, the coach fare was taken from Lunch Club funds, and members paid for their meal. The club has benefitted greatly from the cook who produces fresh food each week, often cooking from scratch and is aware of cost always. The committee will continue with the Lunch Club and cover any circumstances that may occur. The Rusthall Community Larder : An ecumenical venture, started at the beginning of 2021, is run by a steering group from both Rusthall churches, the parish council and manned by volunteers. No remuneration is received, and the main expense is FareShare’s costs. The Larder uses FareShare to receive, weekly, surplus fit-for-purpose products from the food and drink industry and promotes ‘no good food should go to waste’. Products are also collected, by arrangement, from local supermarkets by volunteers. The Larder is open to anyone with a donation of £2 (requested but not obligatory) for one full bag of goods. St Paul’s, as the parish church, has engaged in a full and active role in the venture and has taken financial control, which can be seen as a restricted fund in the accounts which means the PCC members may only spend the money on the specific purpose for which it was given. Additionally, St Paul’s allows free use of the Parish Hall and provides storage. The village as a whole has been very supportive with monetary donations from individuals and groups so the Larder can be supplemented when there is a shortage of essential products. Again, another successful year with an average of 66 people taking advantage of the food on offer each week; it is very much appreciated and will continue while financially viable.

Worship and Prayer

The PCC is keen to offer a range of services during the week, and over the course of the year, that our community find both beneficial and spiritually fulfilling.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God’s keeping. This year we have celebrated 11 child baptisms (with God parents) and 1 adult baptism. There were 2 weddings and 1 blessing in the Parish Church. A number of funerals, cremations and interment

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of ashes were also presided over by a minister from St Paul’s either in Rusthall or at the Crematorium in Tunbridge Wells.

Fabric

The Parish Church

The choir vestry roof has now been repaired after waiting a long time for Rochester to give us permission to do it. We are waiting for minor repairs to be done to the tower. They should hopefully be carried out in May. A report has been prepared on the organ detailing the work that needs to be done. This has to go to PCC.

Maintenance at the Church Centre

The early part of 2024 was fairly uneventful at the Church Centre. However, in October we were able to take advantage of an offer from a Bromley church for chairs for the church at no cost to us except to transport them. This was taken up so we now have ninety upholstered chairs which has improved the appearance and comfort within the church.

The major event of 2024 followed the very heavy rains that occurred in late October and early November. The sump pump in the cellar failed and this led to serious ingress of water. This in turn led to the expansion chambers of the heating system to float allowing water to leak from the system. A large volume of water collected in the cellar causing considerable damage to the cellar and everything stored therein. Once the flood had been cleared a new sump pump was fitted and the cellar, with the aid of the Community Payback Team, cleared of all rubbish. Following this Richfords, a fire and flood damage firm, installed monitoring equipment to check for any further problems with damp within the cellar. This work is ongoing into 2025.

Pastoral Care

Some members of our parish are unable to attend church due to sickness or age. The vicar has visited all church members who have requested it, to celebrate communion with them either at their homes or in hospital.

Discipleship

The PCC have made efforts to increase discipleship over the last 12 months with a pilgrimage and advent groups being offered in 2024 for the first time in many years. This has continued into 2025 with two lent groups running and a further pilgrimage to London organised to take place in June following the success of last year's pilgrimage to Canterbury.

Mission, Outreach and Digital Footprint

St Paul’s, Rusthall website www.stpaulsrusthall.org.uk provides a go to place for up to date information on church activities with amongst other things a weekly “pew leaflet” and a monthly magazine. There is also a Facebook page: St Paul’s Church, Rusthall. The PCC warmly thank Deborah Bruce and Sue Hare for all their hard work in producing the magazine. Over the last year, the PCC have made strides in improving the digital footprint of the parish. St. Paul's now has an active presence on the "A Church Near You" site which has seen footfall on our pages quadruple, increasing from 5,000 to over 20,000 a year. St. Paul's can also now support online giving, an advancement which has seen over £1000 donated through this channel in just a few months. There have also been improvements to our marketing efforts by leveraging the Canva software that is available for free to charities.

Ecumenical Relationships

St Pauls works closely with St Mark’s Tunbridge Wells, King Charles the Martyr Tunbridge Wells, All Saints Langton Green and St Luke’s Tunbridge Wells sharing the responsibility of the provision of confirmation.

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Financial Review

The total income was £217,138 (2023 £212,962), a slight increase from 2023. Planned giving through envelopes and standing orders continues to provide a steady source of income. The Parish Giving Scheme continues and new planned giving members are asked to join, paying by direct debit. PGS receives the giving and claims the Gift Aid and credits the church account each month. Many continue to use envelopes and standing orders. The two cottages continue to be let and provided a net income of £19,574 (2023 £19,945).

The total expenditure of the PCC during 2024 was £180,179 (2023 £179,521).

The Royal British Legion received the collection from the Remembrance Service, £150. The Parish Offer was £50,000 (2023 £47,000). Ministry costs were £54,837 (2023 £50,245), Support costs were £11,164 (2023 £1,920), Services were £14,241 (2023 £14,652), new churchyard upkeep was £193 (2023 £2,920) and there were no costs for voluntary income and appeals. In total it cost £80,949 (2023 £69,737) to provide Christian ministry from St Paul’s.

The net result for the year was a surplus of income over expenditure of £36,949 (2023 £33,441). Two legacies were received totalling £12,000 (2023 £20,000). The George John and Sheila Livanos Charitable Trust gave £15,000 for the Church Centre with no entailment on use.

Reserves policy

The free reserves amount to £61,786 (2023 £51,850). £60,000 is considered sufficient to meet 3 months operating expenditure. The PCC is aware that regular expenditure has exceeded income for some time, although not this year, and regularly reviews ways to increase the free reserves.

Although designated funds are held for maintenance of the buildings, the free reserves also relate to future capital projects which still have to be decided. The reserves invested with the Central Board of Finance are much reduced. Regardless of this the finances have held up very well, with special thanks to all members of the Planned Giving Scheme who have continued their support, and huge thanks to the generous people who donated money to cover the cost of the new Notice Board at the Parish Church.

Going Concern

With the levels of free reserves, designated funds and property investment the PCC expects the charity to continue operating as normal for the near future and be able to meet its obligations as they fall.

Volunteers

We would like to thank all the volunteers who work so hard to make our churches a lively and vibrant community. In particular we should mention our churchwardens May Graves and Rod Garcia-Fermer who have worked so tirelessly on our behalf. Thanks also go to Pat Cripps who has helped us to understand the church’s accounts and its finances over the years. Pat retired at the end of 2024 after many dedicated years of service to St Paul’s and very generously is continuing to provide support to the PCC until a replacement Treasurer is in post.

Structure, governance and management

The Parochial Church Council (PCC) is registered with the Charity Commission as required by the Charities Act 2011 under number 1132681. Its governing document is the Parochial Church Councils (Powers) Measure 1956. The method of appointment of PCC members is set out in the Church Representation Rules. At St Paul’s the membership of the PCC consists of the incumbent (our vicar), churchwardens, deputy churchwardens, deanery synod members and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.

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The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. In 2024 the full PCC met ten times during the year with an average level of attendance of 80%. Given its wide responsibilities the PCC has a number of committees which deal with a particular aspect of parish life. These committees, which include standing, worship, and family service, are all responsible to the PCC and report back to it regularly. The Standing Committee is the only committee required by law and has the power to transact the business of the PCC between its meetings, subject to any direction given by the PCC. This committee has not been required by the PCC to meet during 2024.

Administrative information

The Parish Church of St Paul’s, Rusthall is situated at Langton Road, Tunbridge Wells, TN4 8XD and the Church Centre address is Parish Office, Church Centre, Rusthall Road, Rusthall, Tunbridge Wells, Kent, TN4 8RE.St Paul’s, Rusthall is part of the Diocese of Rochester within the Church of England. PCC members who have served at any time from 1[st] January 2023 until the date of this report are:

Ex Officio members:

Elected members:

In attendance:

Approved by the PCC on ________ and signed on their behalf by the Reverend Ronnie Williams (PCC Chairman)

Independent Examiner: Mr David R Ralph JP. FCIPD. FCIE 50 Southwood Road, Rusthall, Tunbridge Wells, Kent, TN4 8SP

Bankers: Lloyds Bank plc 82 Mount Pleasant Road, Tunbridge Wells, Kent, TN1 1RP

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Current accounting year 2024 2024
Last year 2023 2023
Next Year 2025 2025
Input Data from
Accounts

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10/19/2025

1011912025

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 BALANCE SHEET AS AT 31 DECEMBER, 2024

Notes
FIXED ASSETS
Tangible Fixed Assets
Buildings - Investment
5a
Canon Mantle Lodge
5b
Buildings - Functional
5c
Fixtures and Fittings
Investments/Long Term Deposits
Endowment
5d
CURRENT ASSETS
Debtors
Advance Payments
Debtors - Accounts Receivable
6a
Debtors - Planned Giving Gift Tax Claimed
Cash at Bank plus Short Term deposits
Interest bearing current accounts
Diocesan Repair Fund (Quinquennial)
Diocesan savings accounts
CURRENT LIABILITIES
Creditors Due Within One Year
6b
Income Received in Advance
Provisionals and Accruals
6c
NET CURRENT ASSETS
LONG TERM LIABILITIES
NET ASSETS
7
FUNDS
Unrestricted
7a
Unrestricted Designated
7b
Restricted
7c
Endowment
7d		 31 Dec 2024
790,000
0
400
0
27,932
818,332
737
2,394
2,989
6,119
79,933
134,306
18,042
232,281
238,400
(6,246)
(2,710)
(8,956)
229,444
1,047,776
51,171
951,957
16,716
27,932
1,047,776		 31 Dec 2023
790,000
0
400
0
27,307
817,707
944
3,042
2,701
6,686
52,452
122,590
17,226
192,268
198,955
(6374)
(85)
(6459)
192,495
1,010,203
41,497
930,872
10,527
27,307
1,010,203

The Financial Statements have been prepared in accordance with Financial Reporting Standard for smaller Entities (effective January 2015).

Approved by the Parochial Church Council on 8th July 2024 and signed on its behalf by:

Revd Ronnie Williams (Vicar)

Miss May Graves (Churchwarden)

The notes (1 - 9) on the following pages form part of these accounts.

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 December 2024

Notes
INCOMING RESOURCES
Voluntary Income
2a
Income from Church Activities
2b
Activities for Generating Funds
2c
Investment Income
2d
Total Incoming Resources
RESOURCES EXPENDED
Fund Raising Expenditure
3a
Expenditure on Church Activities
3b
Other Expenditure
3c
Total Resources Expended
NET RESOURCES BEFORE TRANSFERS
TRANSFERS BETWEEN FUNDS
Miscellaneous Transfers
5
Total Transfers
NET INCOMING/(OUTGOING) RESOURCES
GAINS & LOSSES ON FIXED ASSETS
On Disposal of Investmt Assets
On Valuation of Investments
6d
On Valuation of Other Assets
6a
Total Gains/Losses
NET MOVEMENT IN FUNDS
Fund Balances Bt Fwd 01 Jan
Fund Balances Crd Fwd 31 Dec		 Unrestricted
Funds
£
119,899
19,862
25,934
25,469
191,164
3,337
155,613
1,471
160,421
30,743
16
16
30,759
0
0
0
0
30,759
0
30,759		 Restricted
Funds
£
1,758
23,702
0
514
25,973
0
19,768
0
19,768
6,205
(16)
(16)
6,189
0
0
0
0
6,189
0
6,189		 Endowment
Funds
£
0
0
0
0
0
0
0
0
0
0
0
0
0
625
0
625
625
0
625		 Total Funds
2024
£
121,657
43,564
25,934
25,983
217,138
3,337
175,381
1,471
180,189
36,949
0
0
36,949
0
625
0
625
37,574
1,010,202
1,047,776		 2023
£
137,679
42,845
7,677
24,760
212,961
134
176,685
2,702
179,521
33,440
0
0
33,441
0
(47,652)
0
(47,652)
(14,211)
1,024,413
1,010,202

Notes;

For clarity of presentation all figures have been rounded to the nearest pound. As a result there may be small apparent errors in some totals.

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024

1 ACCOUNTING POLICIES

These Financial Statements have been prepared on an accruals basis in accordance with the Church Accounting Regulations 2006,together with the Statement of Recommended Practice: "Accounting and Reporting by Charities" (SORP 2015 effective from January 2015), UK Accounting standards and Charity Act 2011.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted funds represents funds received for a specific object and may only be used for that object. Endowments funds are funds the capital of which must be maintained. Only income arising from investments of the endowment may be used either as restricted or unrestricted funds depending on the purposes for which endowment was established.

Incoming Resources

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due is quantifiable and its receipt is reasonably certain.

Voluntary income and capital sources

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

Income tax recoverable on Gift Aid donations is recognized when claimed from HMRC.

Other Income

Rental income from the letting of church premises is recognised when rental received.

Income from investments

Dividends and interest are accounted for when receivable. Any tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realized gains or losses are recognized when investments are sold.

Unrealized gains or losses are accounted for on revaluation of investments at 31st December.

Resources Used

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. Activities directly relating to the work of the Church The diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31st December is provided for in these financial statements as an operational (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Other Expenditure

Other expenditure is recognised when incurred and is accounted for gross

Fixed Assets

Depreciation on fixed asset properties has not been provided in these accounts as any charge to be not material, on the basis that the asset has either, a very long useful life; or a residual value, based on its current value, which is not materially different from its carrying value.

Consecrated property and movable church furnishings

Consecrated and beneficed property is not included in the accounts in accordance with s.96(2)(a) of the Charities Act 2011.

Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements. Items acquired since 1st January 2000 have been capitalised and depreciated over their currently anticipated useful economic life on a straight line.

Other fixtures, fittings and office equipment

Items with a purchase price in excess of £1,000 have been capitalised in the year of purchase and depreciated over their useful lives at a rate of 25% per annum on a straight line basis

Investments

Investments are valued at market value at 31st December.

Current assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

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 PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024

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INCOMING RESOURCES
2a
VOLUNTARY INCOME
Planned Giving:
Gift Aided Donations
Other Donations
Gift Aid Tax Recovered
Collections at all Services
Special Appeals
Sundry Donations
Donations and Appeals
Legacies and Bequests
Grants
2b
INCOME FROM CHURCH ACTIVITIES
Magazine Contributions
Magazine Adverts
Letting Church Hall/Building
Fees Received
Rusthall Community Larder
2c
ACTIVITIES FOR GENERATING FUNDS
Sale of Goods
Fundraising
2d
INVESTMENT INCOME
Investment Income
Bank Interest
Property Investment Income		 Unrestricted
Funds
£
52,401
7,970
15,350
7,864
0
0
24,314
12,000
0
119,899
447
0
8,931
10,079
0
19,457
700
25,639
26,339
548
5,346
19,574
25,469
191,164		 Restricted
Funds
£
1,758
1,758
23,702
23,702
0
0
514
514
25,973		 Total Funds
2024
£
52,401
7,970
15,350
7,864
0
0
26,072
12,000
0
121,657
447
0
8,931
10,079
23,702		 2023
£
55,517
7,755
17,996
7,320
0
0
27,560
20,000
1,530
137,679
450
100
9,392
13,922
18,982
43,159 42,846
700
25,639
26,339
548
5,860
19,574
25,983
217,138		 135
7,542
7,677
746
4,068
19,945
24,760
212,961

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024

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RESOURCES USED
3a
FUND RAISING EXPENDITURE
Fundraising Costs
Purchase of Goods for Sale
3b
EXPENDITURE ON CHARITABLE ACTIVITIES
MISSIONARY and CHARITABLE GIVING
Home Missions & Church Societies
MINISTRY
Parish Offer
Deanery Contribution
Clergy Expenses
Clergy Housing Costs
Clergy Support
SUPPORT COSTS
Parish Training and Mission
Education
SERVICES
Upkeep of Services
Organists Costs
CHURCH BUILDINGS
Running Costs
Maintenance
Organ/Piano repair & Maintenance
OTHER
Improvement to Church Buildings
New Churchyard Upkeep
Cost of Voluntary Income & Appeals
Insurance Claim
Magazine
Hall Running Costs
Office Costs
Rusthall Community Larder
Total Church Activities
3c
OTHER EXPENDITURE
Property Investment Costs
Independent Examiner/Audit
Bad Debt		 Unrestricted
Funds
£
3,202
135
3,337
50
50
50,000
25
2,089
2,723
0
11,164
0
9,403
2,925
28,482
13,070
1,610
0
0
0
0
204
12,934
20,935
0
155,613
1,033
439
0
1,471
160,421		 Restricted
Funds
£
0
0
0
68
68
0
0
0
0
0
0
0
1,913
0
0
0
0
0
193
0
0
0
0
0
17,594
19,768
0
0
0
0
19,768		 Total Funds
2024
£
3,202
135
3,337
118
118
50,000
25
2,089
2,723
0
11,164
0
11,316
2,925
28,482
13,070
1,610
0
193
0
0
204
12,934
20,935
17,594
175,381
1,033
439
0
1,471
180,189		 2023
£
0
134
134
50
50
47,000
25
620
2,594
6
1,380
540
11,607
3,045
33,706
14,820
2,487
0
2,920
0
0
153
15,559
21,335
18,839
176,686
2,362
340
0
2,702
179,521

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024

4
STATEMENT OF FUNDS
Unrestricted Funds
General Funds
Fixed -Buildings & Equipment
Totals for Unrestricted Funds
Unrestricted Funds - Designated
175 Anniversary Fund
Diocesan Building Repair Fund
Major Legacies Fund
Children & Youth Fund
Charities - From Church Funds
Choir fund
St Paul's 100 Fund
Totals for Unrest-Designated Funds
Restricted Funds
Stained Glass Window Repair Fund
Aisle Repair Fund
New Churchyard Fund
Charities - Collections, Appeals etc
Vicar's Disretionary Funds
Flower sponsorship fund
Rusthall Community Larder
Totals for Restricted Funds
Endowment Funds
New Churchyard Endowment
St Paul's Permanent Endowment
Totals for Endowment Funds
Grand Total All Funds		 Balance
Income
Expend
Capital
31.12.2023
Gain/(loss)
41,496.53 162,870.21 145,803.42
790,400.00		 Internal Transfers
Balance
Note
In
Out
31.12.2024
No.
7,392.08
51,171.24
790,400.00

0.00
7,392.08
841,571.24
305.00
7,358.40
134,306.47
10,148.95
465.95
50.00
0.00
8,715.75
7,615.00

7,408.40
0.00
161,557.12
5,692.24
1,551.92
16.32
0.00
0.00
580.20
841.78
8,049.57

0.00
16.32
16,715.71

7,722.98

20,209.24

0.00
0.00
27,932.22
1,047,776.29
831,896.53 162,870.21 145,803.42
0.00
0.00
305.00
122,590.23
4,357.84
9,637.42
511.53
715.95
250.00
0.00
50.00
7,528.49
13,384.71
12,197.45
0.00
9,735.00
2,120.00
140,472.09
27,989.08
14,617.45
0.00
5,472.95
219.29
1,492.13
59.79
0.00
209.58
193.26
0.00
623.45
24.98
68.23
996.28
1,758.00
1,912.50
1,941.89
23,701.81
17,594.13
10,526.70
25,973.45
19,768.12
0.00
7,550.45
172.53
19,756.75
452.49
27,307.20
0.00
0.00
625.02
1,010,202.52

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024

5 FIXED ASSETS FOR USE BY THE PCC

BUILDINGS

5a The Church Cottages, which are held for investment purposes and which were both let at 31st December 2021, were valued in March 2025, by Bracketts . Bracketts were appointed as agents to manage both properties from May 2016.

VALUATION
At 1st January 2024
Gain on valuation
Loss on valuation
At 31st December 2024		 Total
790,400
790,400		 Investment
1 Church
2 Church
Cottages
Cottages
£
£
390,000
400,000
390,000
400,000		 Functional
Ch Centre
& Land
£
400
400

5b The Norman Mantle Lodge is a temporary structure erected by the PCC to enhance the facilities at the Parish Church Being within the church grounds the PCC knows that it cannot be sold and is therefore is of no commercial value and the costs to demolish, remove and reinstate the church grounds exceeds any anticipated residual value of the building. Because of this any money used to repair or improve the fixed asset is considered non recoverable and written off at the time it is expended.

5c During the course of 2005 the PCC learnt that it is the legal owner of the Church Centre and land. The Church Centre and land has been included as a functional property at the book value of £400, and the 2005 figures adjusted to reflect this. The land and building was registered with the Charity Commission on 20th March 1959.

5d INVESTMENTS

The PCC owns 1208 shares in the CBF Investment Fund, held by the Diocese as Custodian Trustee. At 31 December 2024 the value of one share was £23.1227 (2023 £22.6053).

All of the shares are held in PERMANENT ENDOWMENT GRAVES TRUST.

At 31 December 2024 the value of one share was £23.1227 (2023 £22.6053).
All of the shares are held in PERMANENT ENDOWMENT GRAVES TRUST.
MARKET VALUE
At 1st January 2024
Unrealised Gain in the year
Unrealised Loss in the year
At 31st December 2024		 2024
£
27,307
625
27,932		 2023
£
24,959
2,348
27,307

6a DEBTORS

Monies not received but due are hall hire payments, funeral payments and gift aid tax.

6b CREDITORS

Monies payable are for invoices received and unpaid at year end.

6c PROVISIONALS and ACCRUALS

There are no provisions and accruals for 2024.

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024

7 ANALYSIS OF NET ASSETS BY FUND

Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
Funds
£
0
60,127
8,956
51,171		 Designated
Funds
£
790,400
161,557
951,957		 Restricted
Funds
£
0
16,716
16,716		 Endowment
Funds
£
27,932
27,932		 Total
£
818,332
238,400
8,956
1,047,776

7a UNRESTRICTED FUNDS

The Unrestricted Funds are the accumulation of surpluses, less deficits over the years and are available to meet the requirements of the Parish to fulfil its mission in the future.

Fixed Buildings

Represents the market value of the Church Cottages, which are held by the PCC for investment purposes. The income from this investment makes a contribution to the free resources of the Parish.

7b UNRESTRICTED - DESIGNATED

Diocesan Building Repair Fund

Represents the amounts set aside annually as a result of the quinquennial valuation to meet the Parish obligation to maintain Church properties. Money from these funds is used to pay for such repairs.

Major Legacies Fund

Until 1996 this fund was called the Evelyn Collins Legacy and the monies in the fund is the remainder of the legacy used primarily to improve the Parish Hall and help finance the organ renovation in 1995. Over the years further legacies have been added to this fund. The monies have no specific entailment.

Charities - From Church Funds

The PCC pays small sums to charities agreed by the PCC.

Choir Fund

This fund was set up to reflect the fees for the choir singing at weddings and funerals and the associated costs, in addition, the choir raises funds. Expenditure is agreed by the choir members and PCC when necessary. Music, choir robes and RSCM membership are some of the things to which the money is applied.

175 Anniversary Fund

This fund was set up to raise money to help with the expenditure for the celebration of St Paul's Parish Church 175 anniversary.

St Pauls 100 Fund

This fund was set up to reflect income and expenditure of a small lottery to raise money for General Funds.

7c RESTRICTED FUNDS The Restricted Funds are for the following purposes:-

Stained Glass Window Repair Fund

PAROCHIAL CHURCH COUNCIL OF ST PAUL'S CHURCH, RUSTHALL Registered Charity in England and Wales, number 1132681 NOTES TO THE FINANCIAL STATEMENTS (continued) For the year ended 31 December 2024

It is believed that the object of the fund was to maintain and repair the stained glass windows in the Parish Church. No funds were applied to this purpose during 2024. The monies are held at the Diocese.

Aisle Repair Fund

It is believed that the object of the fund was to maintain and repair the aisle at the Parish Church. No funds were applied to this purpose during 2024. The monies are held at the Diocese.

Vicars Discretionary Fund

The Vicar's Discretionary Fund is for use by the Vicar without reference to the PCC or the Churchwardens. The monies are held at the Diocese.

Flower Sponsorship Fund

The Flower Sponsorship Fund is used for contributions to the altar flowers and any festival flowers and associated costs at the Parish Church.

New Churchyard Fund

The fund uses the income for upkeep of the New Churchyard in Nellington Road and the shortfall is provided from the General Funds.

7d ENDOWMENT FUNDS

New Churchyard Endowment

The fund comprises investments which provide income for the upkeep of the New Churchyard in Nellington Road.

St Paul's Permament Endowment

The fund comprises investments held to provide income for use by the General Fund.

STAFF COSTS
Wages and salaries
Social Security costs
Pension costs		 2024
£
26,406
0
218
26,624		 2023
£
26,496
0
218		 2023
26,714

During the year the PCC employed an Administrator, choirmaster, organist and cleaner none of whom earned £60,000 or more and none is a member of the PCC. No PCC member received any remuneration during the year except; Graeme Anderson, who was paid £520, fees for verger duties at weddings and funerals and Rod Fermor, who was paid £150, verger fees and a refund of bus fares of £76.00.

Included in the Parish Insurance cover is a limited amount of Trustee Indemnity Insurance cover, the cost of which is not separately identified.

9

The Trinitas insurance cover is a 1 year long term agreement and expired in June 2024. Ecclesiastical Parish Policy is a three year agreement from 26th June 2024 The photocopier in the Parish Office is subject to a five year rental agreement under which the rentals in the next year will be £2,345.76 and will be paid from the general fund. Cancellation of the contract will imply a cost of £9,383 for defaulting on the agreement. The fire extinguishers at both churches are owned by St Paul's Church. Gas prices for the Parish Church and Church Centre are on an annual contract. Electricity prices for the Parish Church, Church Centre and Canon Mantle Lodge are on an annual contract. The PCC has financial liability for both the Parish Church churchyard and the New Churchyard, Nellington Road.

Independent Examiner’s Report to the PCC of the Ecclesiastical Parish of St Paul’s Rusthall

This report on the financial statements of the PCC for the year ended 31st December 2024, which are set out on pages 1 to 14, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“the Regulations”) and s.145 of the Charities Act 2011 (“the Act”).

Respective responsibilities of PCC members (Trustees) and examiner

As the members of the PCC you are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. Where the charity’s gross income exceeded £250,000 that I am qualified to undertake the examination by being a qualified Fellow of the Association of Charity Independent Examiners .

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission and the Church Guidance 2006 issued by the Finance Division of the Archbishops’ Council. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from 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.

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  4. have not been met; or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

D R Ralph

David R Ralph IEng JP FCIPD MIET FCIE HMCE MLR No. 12338775

17[th] June 2025

50 Southwood Road Rusthall Tunbridge Wells Kent TN4 8SP

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