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2022-12-31-accounts

PCC Secretary’s Report to 2023 APCM

Since the last APCM our prayers were finally answered and good tidings of great joy in the shape of an Angel from St Paulinus, Crayford, descended upon us! Yes, we welcomed The Reverend Amanda Spence in November.

There have been eight meetings of the PCC – ably chaired, before November, by Churchwarden, David James. As a PCC we are deeply indebted to David and Yvonne, as Churchwardens, for their extreme dedication to this Church, particularly during the Interregnum. Also, of course, to Becky Willoughby for her ministry and leading us out of difficult Covid times and preparing us for our new Incumbent! We are pleased that she is treading a new path and fulfilling her Christian journey.

It is best (for your sake) that I do not say anything about the Rectory and leave it to others to report!

Your PCC have deliberated on a wide range of issues and concerns. Our meetings always encourage discussion and involvement from all members, your elected PCC were: Clare Scriven, Carolyn Tooley, Peter Wickert, Roger Rowe, Rosemary Smith, Mary Stannard, Sarah Willis, Mark Willoughby and Kate Davies. At the APCM we say au revoir to Carolyn, Sarah and Peter – It is envisaged that Clare will remain on the PCC in her Safeguarding role. We are extremely indebted to them for their input and hard work. I will not bore you this year with all the matters that PCC members have legal responsibility for, suffice to say that all the elements and sub-committees have been as active as possible. They can be read in the Minutes which are posted after they have been approved.

Of course, we are all appreciative of Clare Wickert and her editorship of the Hayes Herald and those who have contributed to the website which is an increasingly essential reference and communication to St Mary’s and its activities. Some important discussions and decisions have been made throughout the year, in parallel to the day to day running of our busy parish church with the available resources. Much discussion and thought has been spent on improvements to the Church and its finances. We have continued to support our CMS Mission partner and ensure provision for her. In fact, as I am sure our Treasurer has already explained, our finances will be under stringent scrutiny in the coming months by the Finance Committee and your PCC. We regret that fundraising has continued to be curtailed, hopefully it is opening up now.

I cannot emphasize enough the indebtedness of the PCC to Ed Roberts. He has kept our finances on track and updates us constantly with financial management and advice. We are indeed blessed to have him.

Our responsibilities are taken very seriously and we try to be as open as we can. If there is a problem which you feel needs representing, please contact anybody on the PCC, who will be pleased to assist you with your query.

We are aware that many different people make tremendous contributions to our community life enabling St Mary’s to continue and develop our church’s mission. We thank each of you and special thanks and gratitude to Amanda, our Rector, who leads us and makes our worship at St Mary’s such a wonderful experience. So, I leave you with our Parish Mission Statement: Bringing people together knowing that all are invited to share our love and worship of our Lord Jesus Christ.

Mary Whytock – April 2023

_____

Deanery Synod Report – APCM 2023

  1. DEANERY SYNOD – David James & Mary Whytock (St Mary’s Deanery Synod Representatives) The Bromley Deanery Synod (comprising Bromley clergy and laity) meets quarterly and the Bromley Deanery Chapter (the parallel meeting of Bromley clergy) meets monthly. Key points from the past 12 months:

  2. Personnel : The new Bishop of Rochester, The Rt Revd Jonathan Gibbs, was present at a Deanery Synod in November. New Archdeacon for Bromley & Bexley Deanery recently appointed: The Ven Allie Kerr. There is an opportunity to meet her at Christchurch, Chislehurst on Tuesday 16 May. The Revd Canon Victoria Pask, is the Rural Dean, whom many of our congregation will know, and who has been an enormous support to us during the Interregnum. Jonathan Hutton is Secretary to the Deanery Synod. We are updated throughout the year of clergy appointments to the Deanery.

  3. Elections : It is the responsibility of Deanery Reps to elect those who will serve on the General Synod. The Synod meets in July and November. Rochester Diocese elects 4 members to the House of Laity and 4 to the House of Clergy.

  4. General and Diocesan Briefings : Living in Love and Faith – Updates on the CofE report and motion concerning this important, delicate and controversial issue have been given. It is still not clear how the CofE will go forward with identity, sexuality, relationships and marriage and the related issues that the Church needs to grapple with. The House of Bishops will report further at the General Synod in July.

  5. Presentations: Young People - Laura Webster (Diocesan Children and Young People Mission & Ministry Advisor Bromley and Bexley), gave a presentation to encourage bringing young people into the church and suggested activities. She was willing to help any church in their quest for young families to join their church. Welcare – Presentation from CEO of Welcare, Anna Khan, giving the history, background and work of Welcare, including the current opportunities & challenges. She thanked the Bromley churches for the considerable financial support they give to the charity.

  6. Matters – Throughout the year there have been various updates covering many issues – i.e. The Diocesan Board of Education; Investments; Safeguarding.

Mary Whytock – April 2023

THE PARISH CHURCH OF ST MARY THE VIRGIN

HAYES, KENT

ANNUAL REPORT

and

FINANCIAL STATEMENTS

of the

PARISH CHURCH COUNCIL

for the year ended 31st December 2022

Chairperson: Revd Amanda Spence Churchwardens: Yvonne Pickford David James Secretary: Mary Whytock Treasurer: Edward Roberts Independent Examiner: Ray Sargeant, Sargeant & Co

Page 1 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

St Mary's Parochial Church Council has the responsibility of co-operating with the Rector in promoting within the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the ancient church building and the Old Church Schools (OCS), used as the Church Hall, both of which are located in Hayes Street, Hayes.

Members of the PCC are either ex-officio or elected by the annual Parochial Church Meeting in accordance with the Church Representation Rules. PCC Members who have served from 1st January 2022 until this report was approved are: EX OFFICIO:-

Rector Revd. Amanda Spence Licensed Lay Minister: Becky Willoughby (to 30 September 2022) Churchwardens: Yvonne Pickford David James Representatives on the Mary Whytock (to April 2023) (PCC Secretary) Deanery Synod: David James CO-OPTED: Edward Roberts Honorary Treasurer ELECTED: Carol Crouch (to 20 April 2022) Tudor Griffiths (to 20 April 2022) Francesca Lauri (to 20 April 2022) Barbara Marsden (to 20 April 2022) Clare Scriven Carolyn Tooley Peter Wickert Sarah Willis Roger Rowe Rosemary Smith Mary Stannard Kate Davies Mark Willoughby Church Administrator: Brenda Harper Appointed October 2015

Committees

The PCC operates through a number of committees, which meet between the full meetings of the PCC. A Standing committee exists that is required by law to transact business when necessary between PCC meetings, subject to any directions given by the PCC. The OCS Trust has ceased to exist and the PCC have appointed a management group to oversee the day-to-day management issues of the OCS Complex, whose accounting detail will be within the Church's accounting system.

Page 2 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for the charity for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping efficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the various accounting regulations as set out above. They are also responsible for the safeguarding of the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees and signed on its behalf by:

……………………………………………… Chairperson of the Parochial Church Council

Page 3 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Financial Review

The Church had a full year of activity post the Covid19 pandemic, which resulted in a reduced level of operating deficit £(10,149) compared to 2021 £(24,491).

A significant contribution to the reduction in deficit was from a full year of availability for hiring the Old Church Schools Complex (OCS) premises which generated a surplus of £18,623, an increase of £13.6k compared to 2021. OCS financial activities are detailed in Note 11.

Despite the contribution from the OCS, a transfer of £13.25k from legacy funds was required to meet the PCC funding policy of six months expenditure.

Income:

Income from donors reduced significantly, with planned giving £44,433 (£55,660) and with collections and sundry income in line with prior year £8,998 (£9,090). Fee income £4,976 (£4,978) at the same level as 2021, but with Wedding celebrations contributing. The OCS Income in 2022 £45,330 (£30,202) with increased activity with full year availability.

Sundry income included one-off energy support grant £1,854 from the Diocese.

Expenditure:

Expenditure from Ordinary activities was broadly in-line with 2021 (including OCS activities), with an Offer Payment to the Diocese £64,300 lower than in 2021 (£67,500), but higher costs due to energy rate increase for gas supplies. The energy rates have been hedged for the next two fiscal years. Administration and other running costs at similar levels to 2021.

Outlook:

The outlook for 2023 remains challenging with expected higher deficit due to continuation of reduced level of Income.

Planned Giving, the main source of income, is expected to continue to be lower, with sadness, in part due to the loss of some of our Church community members and the period of high inflation resulting in an unfavorable economic environment for all.

Expenditure is expected to be similar to 2022 and therefore an ongoing need to be a supplement of funding from Designated funds once again to meet the reserve funding policy.

Reserves:

The value of Unrestricted reserves at the end of the year £373,423 (General and Designated) provides cover for the level of deficit anticipated in 2023. The OCS complex designated reserve was utilised for windows replacement in the year and there was only minor repair drawn Quinquennial funds from to bench cover, with a donation towards the cost. Full details of reserves in Notes 9(b) and 9 (c).

Page 4 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Independent Examiner’s Report to the Hayes (Kent) Parochial Church Council

This report on the accounts of the PCC for the year ended 31st December 2022, which are set out in the previous pages, 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 trustees and examiner

As the members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirements of the Regulations and section 144(2) of the Act do not apply. It is my responsibility to issue this report on the accounts in accordance with the terms of the Regulations.

Basis of this report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. The examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination no material matters have come to my attention which gives me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed by:

Page 5 of 19

Ray Sargeant

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2022
Unrestricted Funds
Note
General
Designated
INCOMING RESOURCES
Incoming resources from donors
2(a)
53,181
250
Other voluntary income
2(b)
0
600
Income from events & activities
2(c)
6,489
160
Other ordinary income
2(d)
55,774
0
Income from investments
2(e)
3,642
129
TOTAL INCOMING RESOURCES
119,086
1,139
RESOURCES USED
Missionary and charity giving
3(a)
1,159
0
Activities directly relating to the work of the church
3(b)
126,530
7,986
Fund-raising and publicity
3(c)
0
0
Church management and administration
3(d)
1,546
0
TOTAL RESOURCES USED
129,235
7,986
NET INCOMING/(OUTGOING) RESOURCES
(10,149)
(6,847)
NET MOVEMENT IN FIXED ASSETS
-
-
GAINS AND LOSSES ON INVESTMENTS
- realised
-
-
- unrealised
-
-
TRANSFERS BETWEEN FUNDS
10,250
(10,250)
NET MOVEMENT IN FUNDS
101
(17,097)
BALANCES BROUGHT FORWARD
50,089
340,330
BALANCES CARRIED FORWARD
50,190
323,233		 Restricted
Funds
0
11,921
7,666
995
0
20,582
4,557
11,674
0
0
16,231
4,351
-
-
(138)
-
4,213
31,521
35,734		 All figures in £'s
Total
Total
2022
2021
53,431
64,750
12,521
13,804
14,315
10,714
56,769
37,388
3,772
592
140,808
127,248
5,715
5,383
146,191
160,492
0
0
1,546
1,473
153,453
167,348
(12,645)
(40,101)
0
-
0
0
(138)
0
0
147
(12,782)
(39,954)
421,940
461,894
409,157
421,940

Page 6 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2021
Note
INCOMING RESOURCES
Incoming resources from donors
2(a)
Other voluntary income
2(b)
Income from events & activities
2(c)
Other ordinary income
2(d)
Income from investments
2(e)
TOTAL INCOMING RESOURCES
RESOURCES USED
Missionary and charity giving
3(a)
Activities directly relating to the work of the church
3(b)
Fund-raising and publicity
3(c)
Church management and administration
3(d)
TOTAL RESOURCES USED
NET INCOMING/(OUTGOING) RESOURCES
NET MOVEMENT IN FIXED ASSETS
CLOSING GRANT FROM OCS TRUST
GAINS AND LOSSES ON INVESTMENTS
- realised
- unrealised
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
BALANCES BROUGHT FORWARD
BALANCES CARRIED FORWARD		 Unrestricted Funds
General
Designated
60,220
0
0
580
5,789
0
37,388
0
537
55
103,934
635
2,071
0
124,880
16,860
0
0
1,473
-
128,424
16,860
(24,491)
(16,224)
-
-
-
-
-
-
-
-
2,070
(2,250)
(22,421)
(18,474)
72,509
358,805
50,089
340,330		 Restricted
Funds
4,530
13,224
4,925
0
0
22,678
3,312
18,752
0
-
22,064
615
-
-
-
147
180
941
30,580
31,521		 All figures in £'s
Total
Total
2021
2020
64,750
60,280
13,804
14,147
10,714
7,290
37,388
13,329
592
1,825
127,248
96,871
5,383
4,926
160,492
127,782
0
0
1,473
1,572
167,348
134,279
(40,100)
(37,408)
0
0
0
88,740
0
0
147
66
0
0
(39,954)
51,398
461,894
410,496
421,940
461,894

Page 7 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

BALANCE SHEET AS AT 31ST DECEMBER 2022
Note
FIXED ASSETS
Tangible fixed assets
5(a)
Investment assets
5(b)
CURRENT ASSETS
Debtors
7
Prepayments and Accrued Income
Short term deposits:
Diocese of Rochester
CCLA deposit fund
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR
8
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted - General
9(a)
Unrestricted - Designated
9(b)
Total unrestricted funds
Restricted
9(c)
TOTAL FUNDS		 All figures in £'s
2022
2021
0
0
1,033
1,171
1,033
1,171
9,853
11,402
3,025
651
192,829
189,211
196,919
214,284
11,687
10,480
414,312
426,028
(6,188)
(5,259)
408,124
420,769
409,157
421,940
50,190
50,089
323,233
340,330
373,423
390,419
35,734
31,521
409,157
421,940

Approved by the Parochial Church Council on 7th March 2023 and signed on its behalf by:

The Reverend Amanda Spence (Chairperson)

Edward Roberts (Honorary Treasurer)

The notes numbered one to eleven on the following pages form part of these accounts.

Page 8 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st December 2022

CHARITY REGISTRATION

In accordance with the requirements of the Charities Act the PCC was registered as a separate charity with effect from 28[th] January 2010 (registration number: 1133878). The charity name is “The Parochial Church Council of the Ecclesiastical Parish of St Mary’s, Hayes, Kent”: however the working name remains “Hayes (Kent) Parochial Church Council.” The trustees are both the ex-officio and the elected members of the PCC.

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, the current Statement of Recommended Practice for Accounting and Reporting (FRS102 - applied from 1[st] January 2016) and the Charities 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.

The accounts include all transactions, assets and liabilities for which the trustees are responsible in law. 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

The General Reserve represents the funds of the PCC that are not subject to any restrictions regarding their use and are available for the general purposes of the PCC. The current policy of the PCC is for the General Reserve to be at a minimum level of £50,000, which is approximately six months’ ordinary expenditure. On this basis the trustees continue to adopt the going concern basis in preparing these financial statements.

Designated Funds and Reserves represent monies that have been set aside by the PCC for specific needs or projects, but which remain under the control of the PCC. As such they may be subject in the future to either re-designation or transfer back to the General Reserve.

Restricted Funds and Reserves represent monies that have been either donated or received in connection with a specific use, need or project and thus they may only be used in this connection. As such they are not normally available for the general use of the PCC.

Incoming Resources

Planning giving, collections and similar donations are recognised when received. Tax refunds (usually through Gift Aid) are accrued for in the same accounting period as the incoming resource to which they relate is received. Grants and legacies are accounted for as soon as the PCC is notified of legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Dividends are accounted for when payable, interest as and when accrued by the payer. All incoming resources are accounted for on a gross basis .

Page 9 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2022

1. ACCOUNTING POLICIES (continued)

Resources Used

Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the PCC. The diocesan “offer payment” is accounted for when payable, with any amount unpaid at 31st December provided for in the accounts as an operational (though not a legal) liability and thus shown as a creditor in the Balance Sheet.

All other expenditure is generally recognised when it is occurred and is accounted for gross. In addition accruals are raised at the end of each accounting period for expenditure which has been incurred in that period, but which has not been paid out by the period end.

Fixed Assets

Consecrated property and movable church furnishings

Consecrated and beneficed property is excluded from the accounts in accordance with the Charities Act 2011. Movable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is separately disclosed and usually written-off as expenditure in the accounts.

Other fixtures, fittings and office equipment

Equipment used within the church premises is usually written-off when the asset is acquired. Any exceptions to this policy are fully disclosed, together with a note regarding depreciation policy.

Gains and losses on investments

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

Current Assets

Debtors

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

Short-term deposits

Short-term deposits include cash held on deposit with either Barclays Bank, the Diocese of Rochester or in the CBF Church of England Deposit Fund.

Page 10 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31st December 2022
2. INCOMING RESOURCES - 2022
Unrestricted Funds
General
Designated
2(a)
Incoming resources from donors
Planned Giving:
Covenants/Gift Aid
35,300
-
Income tax recoverable
9,133
-
Collections and boxes
4,863
-
Sundry donations
3,886
250
53,181
250
2(b)
Other voluntary income
Churchyard donations
-
-
Youth and families' worker
-
600
Memorials and legacies
-
-
0
600
2(c)
Income from events & activities
Fees
4,976
-
Magazine and bookstall
1,513
-
Fabric and bells fund
-
-
Organ fund
-
-
Flower fund
-
-
Parents and toddler group
-
-
Ringers' Guild
-
160
Fund-raising activities
-
-
6,489
160
2(d)
Other ordinary income
Churchyard Income
-
-
Income from OCS flat
6,390
-
Income from OCS activities
45,330
-
Grant from OCS Trust
0
-
Net movement in wedding deposits
-
-
Sundry Income
4,054
-
55,774
0
2(e)
Income from investments
Dividends and interest
3,642
129
3,642
129
TOTAL INCOMING RESOURCES
119,086
1,139		 Restricted
Funds
-
-
-
-
0
11,471
450
-
11,921
2,964
-
-
-
145
-
-
4,557
7,666
-
-
-
-
-
995
995
-
0
20,582		 All figures in £'s
Total
Total
2022
2021
35,300
44,938
9,133
10,722
4,863
2,700
4,136
6,390
53,431
64,750
11,471
12,789
1,050
1,015
0
0
12,521
13,804
7,940
6,531
1,513
811
0
0
0
0
145
60
0
0
160
0
4,557
3,312
14,315
10,714
0
0
6,390
6,120
45,330
30,202
0
0
0
0
5,049
1,066
56,769
37,388
3,772
592
3,772
592
140,808
127,248

Page 11 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2021

All figures in £'s

2. INCOMING RESOURCES - 2021

2(a)
Incoming resources from donors
Planned Giving:
Covenants/Gift Aid
Income tax recoverable
Collections and boxes
Sundry donations
2(b)
Other voluntary income
Churchyard donations
Youth and families' worker
Memorials and legacies
2(c)
Income from events & activities
Fees
Magazine and bookstall
Fabric and bells fund
Organ fund
Flower fund
Parents and toddler group
Ringers' Guild
Fund-raising activities
2(d)
Other ordinary income
Churchyard Income
Income from OCS flat
Income from OCS activities
Grant from OCS Trust
Net movement in wedding deposits
Sundry Income
2(e)
Income from investments
Dividends and interest
TOTAL INCOMING RESOURCES		 Unrestricted Funds
General
Designated
44,938
-
10,722
-
2,700
-
1,860
-
60,220
0
-
-
-
580
-
-
0
580
4,978
-
811
-
-
-
-
0
-
-
-
-
-
0
-
-
5,789
0
-
-
6,120
-
30,202
-
0
-
-
-
1,066
-
37,388
0
537
55
537
55
103,934
635		 Restricted
Funds
-
-
-
4,530
4,530
12,789
435
-
13,224
1,553
-
-
-
60
-
-
3,312
4,925
-
-
-
-
-
-
0
-
0
22,678		 Total
Total
2021
2020
44,938
43,762
10,722
9,802
2,700
3,192
6,390
3,524
64,750
60,280
12,789
11,624
1,015
660
0
1,863
13,804
14,147
6,531
3,448
811
1,236
0
30
0
100
60
61
0
0
0
0
3,312
2,415
10,714
7,290
0
0
6,120
6,080
30,202
0
0
6,300
0
0
1,066
949
37,388
13,329
592
1,825
592
1,825
127,248
96,871

Page 12 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31st December 2022
3. RESOURCES USED - 2022
Unrestricted Funds
General
Designated
3(a)
Missionary and charity giving
Local Charities
539
-
National Charities
60
-
Overseas Charities
560
-
1,159
0
3(b)
Activities directly relating to the work of the church
Ministry:
"Offer" payment to Diocese
64,300
-
Administration costs
9,207
-
Rectory upkeep costs
644
-
Church service expenses
430
-
Youth and families' worker
-
-
General running expenses
2,284
-
General repairs
1,781
738
Insurance costs
3,320
-
Light, heat and water
8,860
-
Expenditure on magazine
1,776
-
Organist, choir and music
4,424
160
Churchyard expenditure
-
-
Flower fund
-
-
Parents and Toddler Group
-
-
OCS Flat Costs
0
-
OCS Activities expenditure
26,707
7,088
Use of legacies
-
-
Sundry expenses
2,798
-
126,530
7,986
3(c)
Fund-raising and publicity
Appeal expenses
-
-
0
0
3(d)
Church management and administration
Accountancy and bank charges
1,546
-
1,546
0
TOTAL RESOURCES USED
129,235
7,986		 Restricted
Funds
1,789
978
1,790
4,557
-
-
715
-
-
-
-
-
-
-
-
9,782
182
-
-
-
-
995
11,674
-
0
-
0
16,231		 All figures in £'s
Total
Total
2022
2021
2,327
2,264
1,038
681
2,350
2,438
5,715
5,383
64,300
67,500
9,207
9,480
1,359
3,347
430
372
0
0
2,284
2,693
2,519
13,065
3,320
3,192
8,860
4,192
1,776
1,332
4,584
4,141
9,782
12,148
182
227
0
0
0
0
33,795
25,223
0
5,950
3,793
7,631
146,191
160,492
0
0
0
0
1,546
1,473
1,546
1,473
153,453
167,348

Page 13 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2021

All figures in £'s

3. RESOURCES USED - 2021

Unrestricted Funds
General
Designated
3(a)
Missionary and charity giving
Local Charities
631
-
National Charities
-
-
Overseas Charities
1,440
-
2,071
0
3(b)
Activities directly relating to the work of the church
Ministry:
"Offer" payment to Diocese
67,500
-
Administration costs
9,480
-
Rectory upkeep costs
1,679
-
Church service expenses
372
-
Youth and families' worker
-
-
General running expenses
2,693
-
General repairs
2,155
10,910
Insurance costs
3,192
-
Light, heat and water
4,192
-
Expenditure on magazine
1,332
-
Organist, choir and music
4,141
-
Churchyard expenditure
-
-
Flower fund
-
-
Parents and Toddler Group
-
-
Refurbishments - OCS Flat
0
-
25,223
-
Use of legacies
-
5,950
Sundry expenses
2,921
-
124,880
16,860
3(c)
Fund-raising and publicity
Appeal expenses
-
-
0
0
3(d)
Church management and administration
Accountancy and bank charges
1,473
-
1,473
0
TOTAL RESOURCES USED
128,424
16,860		 Restricted
Funds
1,633
681
998
3,312
-
-
1,667
-
-
-
-
-
-
-
-
12,148
227
-
-
-
-
4,710
18,752
-
0
-
0
22,064		 Total
Total
2021
2020
2,264
2,690
681
113
2,438
2,122
5,383
4,926
67,500
67,800
9,480
8,440
3,347
3,083
372
721
0
0
2,693
4,068
13,065
1,683
3,192
3,314
4,192
4,749
1,332
1,295
4,141
3,869
12,148
12,942
227
100
0
0
0
114
25,223
0
5,950
14,831
7,631
772
160,492
127,782
0
0
0
0
1,473
1,572
1,473
1,572
167,348
134,279

Page 14 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) All figures in £'s for the year ended 31st December 2022

4. STAFF COSTS
Wages and salaries
Pension costs
Social security costs		 2022
2021
8,018
7,644
241
229
-
-
8,259
7,873		 2021

The PCC employed Brenda Harper as the Church Administrator throughout both years.

5. FIXED ASSETS FOR USE BY THE PCC

5(a)
Tangible fixed assets
Gross and Net Book Value
At 1st January
Additions
Depreciation
Disposals
At 31st December		 2022
-
-
-
-
0		 2021
-
-
-
-
0

The Trustees have taken a fresh view of the OCS land and buildings and decided not to ascribe a value from hereon (and restate the previous year) due to the historic nature of the building, its inalienable nature and the lack of any supportable evidence for a valuation. By way of information the building ceased to be a school with ownership "transferring" to the Church in 1938: however no note of any consideration is available. The current insured value of the buildings is c£2.7m.

5(b)
Investments
Income Shares
At 1st January
Additions
Disposals
Revaluation Gain/(Loss)
At 31st December		 2022
2021
1,171
1,024
-
-
-
-
(138)
147
1,033
1,171		 2021

The investment represents bequeathed shares held by the Diocesan Board of Finance, the income of which is paid to the PCC. The current value is as notified by the Diocese.

6. RELATED PARTY TRANSACTIONS

The total amounted received (excluding any associated Gift Aid) during the year, either by way of Planned Giving or donations, from any person (or their spouse/partner) who was a Trustee at any point in 2022 amounted to £5,785 (£6,342) in respect of Unrestricted Funds and nil (nil) in respect of Restricted Funds .

The total amount paid by way of expenses, as opposed to reimbursement in the normal course for materials and/or services purchased on behalf of the PCC, to Trustees during the year amounted to £750 (£1,000).

Page 15 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31st December 2022
7. DEBTORS
Gift aid recoverable
Other debtors
8. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
OCS receipts subject to refund
Hayes Herald advance income
Year-end accruals
Sundry other creditors
9. ANALYSIS OF DESIGNATED AND RESTRICTED FUNDS
9(a)
General Funds
The movements on the Unrestricted General Fund are summarised in the
Statement of Financial Activities, with detail contained in Notes 2 and 3.
Income during the year
Outgoings during the year
Fund Transfers (net)
Net Movement
At 1st January
At 31st December
Represented by:-
Fixed Assets
Current Assets
Current Liabilities		 All figures in £'s
2022
2021
9,853
11,402
0
0
9,853
11,402
2022
2021
100
260
-
-
5,664
4,617
424
383
6,188
5,259
2022
2021
119,086
103,934
(129,235)
(128,424)
10,250
2,070
101
(22,421)
50,089
72,509
50,190
50,089
-
-
56,378
55,348
(6,188)
(5,259)
50,190
50,089

Page 16 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) All figures in £'s for the year ended 31st December 2022

9. ANALYSIS OF DESIGNATED AND RESTRICTED FUNDS (continued)

9(b) Designated Funds

Income in 2022
Outgoings in 2022
Transfers/Depreciation
Net Movement
At 1st January
At 31st December
Represented by:-
Fixed Assets
Current Assets
Current Liabilities
Income in 2021
Outgoings in 2021
Transfers/Depreciation
Net Movement
At 1st January
At 31st December		 Sundry
Memorials
Legacies
-
-
(13,250)
(13,250)
188,221
174,971
-
174,971
-
174,971
-
(5,950)
(5,250)
(11,200)
199,421
188,221		 Wedding
Deposit
Fund
100
(100)
-
0
0
0
-
0
-
0
-
-
-
0
0
0		 Youth and
Families'
Worker
600
-
-
600
33,488
34,088
-
34,088
-
34,088
580
-
-
580
32,908
33,488		 OCS
Complex
-
(7,088)
-
(7,088)
94,537
87,449
-
87,449
-
87,449
-
-

-
0
94,537
94,537		 Fabric
Reserve		 Fabric
3,379
(738)
-
2,641
24,084
26,725
-
26,725
-
26,725
3,055
(10,910)
-
(7,854)
31,938
24,084

9(c) Restricted Funds

Income in 2022
Outgoings in 2022
Transfers/Revaluations
Net Movement
At 1st January
At 31st December
Represented by:-
Fixed Assets
Current Assets
Current Liabilities
Income in 2021
Outgoings in 2021
Transfers/Revaluations
Net Movement
At 1st January
At 31st December		 Churchyard
Fund
11,471
(9,782)
1,689
25,906
27,595
-
27,595
-
27,595
12,789
(12,227)
79
641
25,265
25,906		 Flower
Fund
145
(182)
(37)
1,663
1,626
-
1,626
-
1,626
60
(148)
(79)
(167)
1,830
1,663		 Youth and
Families'
Worker
450
-
-
450
735
1,185
-
1,185
-
1,185
435
-
-
435
300
735		 Ringers'
Guild
Fund
160
(160)
-
0
1,861
1,861
-
1,861
-
1,861
-
-
-
0
1,861
1,861		 OCS Flat
Deposit
Fund
-
-
-
0
300
300
-
300
-
300
-
-
-
0
300
300		 Investment Sequestration
Fund
-
-
(138)		 Fund
2,964
(715)
-
2,249
(114)
2,134
-
2,134
-
2,134
1,553
(1,667)
-
(114)
0
(114)
(138)
1,171
1,033
1,033
-
-
1,033
-
-
147
147
1,024
1,171

Page 17 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

10. LONG SERVING TRUSTEES

Charity Governance Code (the "Code") recommends that trustees are appointed for an agreed length of time and the current policy of Hayes (Kent) PCC is that trustees who are not ex-officio are required to "step down" for at least one year at the end of their usual three-year appointment. The code also stipulates that if a trustee has served for more than nine years, then their reappointment should be subject to both a specific review and explained in the annual report.

Mary Whytock has served in her role as Honorary Secretary since 2008.

It is the intention that Mary Whytock continues in her role for another year, and this was discussed and passed as a motion at a meeting of the PCC on 7th March 2022. The rationale for this is her specific expertise and the lack of any alternative nominations.

11. OCS STATEMENT OF FINANCIAL ACTIVITIES

All figures in £'s

Income
Expenditure
Alarm Maintenance
Caretaker Costs
Business Rates
Cleaning
Insurance
Repair and maintenance
Sundry Expenses
Telephony
Utilities
Waste Management
Total Expenditure
Net Income/(Outgoings)		 45,330
(78)
(3,044)
(197)
(9,977)
(2,623)
(2,911)
(1,382)
(483)
(4,572)
(1,441)
(26,707)
18,623

Page 18 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Additional Information Sheet (1) not forming part of the formal Financial Statements

SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 Restricted
Funds
0
524
237
146
152
881
1,941
202
95
443
85
0
826
320
664
152
263
391
1,790
4,557		 Restricted
Funds
0
524
237
146
152
881
1,941
202
95
443
85
0
826
320
664
152
263
391
1,790
4,557		 All figures in £'s
Total
Total
2022
2021
0
166
524
620
237
58
146
0
152
0
20
20
1,400
1,400
2,479
2,264
202
50
95
167
443
406
85
58
60
0
886
681
320
573
664
151
152
25
263
0
560
1,440
391
249
2,350
2,438
5,715
5,383
5,383		 All figures in £'s
Total
Total
2022
2021
0
166
524
620
237
58
146
0
152
0
20
20
1,400
1,400
2,479
2,264
202
50
95
167
443
406
85
58
60
0
886
681
320
573
664
151
152
25
263
0
560
1,440
391
249
2,350
2,438
5,715
5,383
5,383
2021 Total 2,071 3,312 5,383

Page 19 of 19

THE PARISH CHURCH OF ST MARY THE VIRGIN

HAYES, KENT

ANNUAL REPORT

and

FINANCIAL STATEMENTS

of the

PARISH CHURCH COUNCIL

for the year ended 31st December 2022

Chairperson: Revd Amanda Spence Churchwardens: Yvonne Pickford David James Secretary: Mary Whytock Treasurer: Edward Roberts Independent Examiner: Ray Sargeant, Sargeant & Co

Page 1 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

St Mary's Parochial Church Council has the responsibility of co-operating with the Rector in promoting within the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the ancient church building and the Old Church Schools (OCS), used as the Church Hall, both of which are located in Hayes Street, Hayes.

Members of the PCC are either ex-officio or elected by the annual Parochial Church Meeting in accordance with the Church Representation Rules. PCC Members who have served from 1st January 2022 until this report was approved are: EX OFFICIO:-

Rector Revd. Amanda Spence Licensed Lay Minister: Becky Willoughby (to 30 September 2022) Churchwardens: Yvonne Pickford David James Representatives on the Mary Whytock (to April 2023) (PCC Secretary) Deanery Synod: David James CO-OPTED: Edward Roberts Honorary Treasurer ELECTED: Carol Crouch (to 20 April 2022) Tudor Griffiths (to 20 April 2022) Francesca Lauri (to 20 April 2022) Barbara Marsden (to 20 April 2022) Clare Scriven Carolyn Tooley Peter Wickert Sarah Willis Roger Rowe Rosemary Smith Mary Stannard Kate Davies Mark Willoughby Church Administrator: Brenda Harper Appointed October 2015

Committees

The PCC operates through a number of committees, which meet between the full meetings of the PCC. A Standing committee exists that is required by law to transact business when necessary between PCC meetings, subject to any directions given by the PCC. The OCS Trust has ceased to exist and the PCC have appointed a management group to oversee the day-to-day management issues of the OCS Complex, whose accounting detail will be within the Church's accounting system.

Page 2 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for the charity for that year. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping efficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the various accounting regulations as set out above. They are also responsible for the safeguarding of the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees and signed on its behalf by:

……………………………………………… Chairperson of the Parochial Church Council

Page 3 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Financial Review

The Church had a full year of activity post the Covid19 pandemic, which resulted in a reduced level of operating deficit £(10,149) compared to 2021 £(24,491).

A significant contribution to the reduction in deficit was from a full year of availability for hiring the Old Church Schools Complex (OCS) premises which generated a surplus of £18,623, an increase of £13.6k compared to 2021. OCS financial activities are detailed in Note 11.

Despite the contribution from the OCS, a transfer of £13.25k from legacy funds was required to meet the PCC funding policy of six months expenditure.

Income:

Income from donors reduced significantly, with planned giving £44,433 (£55,660) and with collections and sundry income in line with prior year £8,998 (£9,090). Fee income £4,976 (£4,978) at the same level as 2021, but with Wedding celebrations contributing. The OCS Income in 2022 £45,330 (£30,202) with increased activity with full year availability.

Sundry income included one-off energy support grant £1,854 from the Diocese.

Expenditure:

Expenditure from Ordinary activities was broadly in-line with 2021 (including OCS activities), with an Offer Payment to the Diocese £64,300 lower than in 2021 (£67,500), but higher costs due to energy rate increase for gas supplies. The energy rates have been hedged for the next two fiscal years. Administration and other running costs at similar levels to 2021.

Outlook:

The outlook for 2023 remains challenging with expected higher deficit due to continuation of reduced level of Income.

Planned Giving, the main source of income, is expected to continue to be lower, with sadness, in part due to the loss of some of our Church community members and the period of high inflation resulting in an unfavorable economic environment for all.

Expenditure is expected to be similar to 2022 and therefore an ongoing need to be a supplement of funding from Designated funds once again to meet the reserve funding policy.

Reserves:

The value of Unrestricted reserves at the end of the year £373,423 (General and Designated) provides cover for the level of deficit anticipated in 2023. The OCS complex designated reserve was utilised for windows replacement in the year and there was only minor repair drawn Quinquennial funds from to bench cover, with a donation towards the cost. Full details of reserves in Notes 9(b) and 9 (c).

Page 4 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Independent Examiner’s Report to the Hayes (Kent) Parochial Church Council

This report on the accounts of the PCC for the year ended 31st December 2022, which are set out in the previous pages, 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 trustees and examiner

As the members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirements of the Regulations and section 144(2) of the Act do not apply. It is my responsibility to issue this report on the accounts in accordance with the terms of the Regulations.

Basis of this report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. The examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination no material matters have come to my attention which gives me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed by:

Page 5 of 19

Ray Sargeant

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2022
Unrestricted Funds
Note
General
Designated
INCOMING RESOURCES
Incoming resources from donors
2(a)
53,181
250
Other voluntary income
2(b)
0
600
Income from events & activities
2(c)
6,489
160
Other ordinary income
2(d)
55,774
0
Income from investments
2(e)
3,642
129
TOTAL INCOMING RESOURCES
119,086
1,139
RESOURCES USED
Missionary and charity giving
3(a)
1,159
0
Activities directly relating to the work of the church
3(b)
126,530
7,986
Fund-raising and publicity
3(c)
0
0
Church management and administration
3(d)
1,546
0
TOTAL RESOURCES USED
129,235
7,986
NET INCOMING/(OUTGOING) RESOURCES
(10,149)
(6,847)
NET MOVEMENT IN FIXED ASSETS
-
-
GAINS AND LOSSES ON INVESTMENTS
- realised
-
-
- unrealised
-
-
TRANSFERS BETWEEN FUNDS
10,250
(10,250)
NET MOVEMENT IN FUNDS
101
(17,097)
BALANCES BROUGHT FORWARD
50,089
340,330
BALANCES CARRIED FORWARD
50,190
323,233		 Restricted
Funds
0
11,921
7,666
995
0
20,582
4,557
11,674
0
0
16,231
4,351
-
-
(138)
-
4,213
31,521
35,734		 All figures in £'s
Total
Total
2022
2021
53,431
64,750
12,521
13,804
14,315
10,714
56,769
37,388
3,772
592
140,808
127,248
5,715
5,383
146,191
160,492
0
0
1,546
1,473
153,453
167,348
(12,645)
(40,101)
0
-
0
0
(138)
0
0
147
(12,782)
(39,954)
421,940
461,894
409,157
421,940

Page 6 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2021
Note
INCOMING RESOURCES
Incoming resources from donors
2(a)
Other voluntary income
2(b)
Income from events & activities
2(c)
Other ordinary income
2(d)
Income from investments
2(e)
TOTAL INCOMING RESOURCES
RESOURCES USED
Missionary and charity giving
3(a)
Activities directly relating to the work of the church
3(b)
Fund-raising and publicity
3(c)
Church management and administration
3(d)
TOTAL RESOURCES USED
NET INCOMING/(OUTGOING) RESOURCES
NET MOVEMENT IN FIXED ASSETS
CLOSING GRANT FROM OCS TRUST
GAINS AND LOSSES ON INVESTMENTS
- realised
- unrealised
TRANSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
BALANCES BROUGHT FORWARD
BALANCES CARRIED FORWARD		 Unrestricted Funds
General
Designated
60,220
0
0
580
5,789
0
37,388
0
537
55
103,934
635
2,071
0
124,880
16,860
0
0
1,473
-
128,424
16,860
(24,491)
(16,224)
-
-
-
-
-
-
-
-
2,070
(2,250)
(22,421)
(18,474)
72,509
358,805
50,089
340,330		 Restricted
Funds
4,530
13,224
4,925
0
0
22,678
3,312
18,752
0
-
22,064
615
-
-
-
147
180
941
30,580
31,521		 All figures in £'s
Total
Total
2021
2020
64,750
60,280
13,804
14,147
10,714
7,290
37,388
13,329
592
1,825
127,248
96,871
5,383
4,926
160,492
127,782
0
0
1,473
1,572
167,348
134,279
(40,100)
(37,408)
0
0
0
88,740
0
0
147
66
0
0
(39,954)
51,398
461,894
410,496
421,940
461,894

Page 7 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

BALANCE SHEET AS AT 31ST DECEMBER 2022
Note
FIXED ASSETS
Tangible fixed assets
5(a)
Investment assets
5(b)
CURRENT ASSETS
Debtors
7
Prepayments and Accrued Income
Short term deposits:
Diocese of Rochester
CCLA deposit fund
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING
DUE WITHIN ONE YEAR
8
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted - General
9(a)
Unrestricted - Designated
9(b)
Total unrestricted funds
Restricted
9(c)
TOTAL FUNDS		 All figures in £'s
2022
2021
0
0
1,033
1,171
1,033
1,171
9,853
11,402
3,025
651
192,829
189,211
196,919
214,284
11,687
10,480
414,312
426,028
(6,188)
(5,259)
408,124
420,769
409,157
421,940
50,190
50,089
323,233
340,330
373,423
390,419
35,734
31,521
409,157
421,940

Approved by the Parochial Church Council on 7th March 2023 and signed on its behalf by:

The Reverend Amanda Spence (Chairperson)

Edward Roberts (Honorary Treasurer)

The notes numbered one to eleven on the following pages form part of these accounts.

Page 8 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st December 2022

CHARITY REGISTRATION

In accordance with the requirements of the Charities Act the PCC was registered as a separate charity with effect from 28[th] January 2010 (registration number: 1133878). The charity name is “The Parochial Church Council of the Ecclesiastical Parish of St Mary’s, Hayes, Kent”: however the working name remains “Hayes (Kent) Parochial Church Council.” The trustees are both the ex-officio and the elected members of the PCC.

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, the current Statement of Recommended Practice for Accounting and Reporting (FRS102 - applied from 1[st] January 2016) and the Charities 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.

The accounts include all transactions, assets and liabilities for which the trustees are responsible in law. 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

The General Reserve represents the funds of the PCC that are not subject to any restrictions regarding their use and are available for the general purposes of the PCC. The current policy of the PCC is for the General Reserve to be at a minimum level of £50,000, which is approximately six months’ ordinary expenditure. On this basis the trustees continue to adopt the going concern basis in preparing these financial statements.

Designated Funds and Reserves represent monies that have been set aside by the PCC for specific needs or projects, but which remain under the control of the PCC. As such they may be subject in the future to either re-designation or transfer back to the General Reserve.

Restricted Funds and Reserves represent monies that have been either donated or received in connection with a specific use, need or project and thus they may only be used in this connection. As such they are not normally available for the general use of the PCC.

Incoming Resources

Planning giving, collections and similar donations are recognised when received. Tax refunds (usually through Gift Aid) are accrued for in the same accounting period as the incoming resource to which they relate is received. Grants and legacies are accounted for as soon as the PCC is notified of legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Dividends are accounted for when payable, interest as and when accrued by the payer. All incoming resources are accounted for on a gross basis .

Page 9 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2022

1. ACCOUNTING POLICIES (continued)

Resources Used

Grants and donations are accounted for when paid over, or when awarded if that award creates a binding obligation on the PCC. The diocesan “offer payment” is accounted for when payable, with any amount unpaid at 31st December provided for in the accounts as an operational (though not a legal) liability and thus shown as a creditor in the Balance Sheet.

All other expenditure is generally recognised when it is occurred and is accounted for gross. In addition accruals are raised at the end of each accounting period for expenditure which has been incurred in that period, but which has not been paid out by the period end.

Fixed Assets

Consecrated property and movable church furnishings

Consecrated and beneficed property is excluded from the accounts in accordance with the Charities Act 2011. Movable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is separately disclosed and usually written-off as expenditure in the accounts.

Other fixtures, fittings and office equipment

Equipment used within the church premises is usually written-off when the asset is acquired. Any exceptions to this policy are fully disclosed, together with a note regarding depreciation policy.

Gains and losses on investments

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

Current Assets

Debtors

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

Short-term deposits

Short-term deposits include cash held on deposit with either Barclays Bank, the Diocese of Rochester or in the CBF Church of England Deposit Fund.

Page 10 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31st December 2022
2. INCOMING RESOURCES - 2022
Unrestricted Funds
General
Designated
2(a)
Incoming resources from donors
Planned Giving:
Covenants/Gift Aid
35,300
-
Income tax recoverable
9,133
-
Collections and boxes
4,863
-
Sundry donations
3,886
250
53,181
250
2(b)
Other voluntary income
Churchyard donations
-
-
Youth and families' worker
-
600
Memorials and legacies
-
-
0
600
2(c)
Income from events & activities
Fees
4,976
-
Magazine and bookstall
1,513
-
Fabric and bells fund
-
-
Organ fund
-
-
Flower fund
-
-
Parents and toddler group
-
-
Ringers' Guild
-
160
Fund-raising activities
-
-
6,489
160
2(d)
Other ordinary income
Churchyard Income
-
-
Income from OCS flat
6,390
-
Income from OCS activities
45,330
-
Grant from OCS Trust
0
-
Net movement in wedding deposits
-
-
Sundry Income
4,054
-
55,774
0
2(e)
Income from investments
Dividends and interest
3,642
129
3,642
129
TOTAL INCOMING RESOURCES
119,086
1,139		 Restricted
Funds
-
-
-
-
0
11,471
450
-
11,921
2,964
-
-
-
145
-
-
4,557
7,666
-
-
-
-
-
995
995
-
0
20,582		 All figures in £'s
Total
Total
2022
2021
35,300
44,938
9,133
10,722
4,863
2,700
4,136
6,390
53,431
64,750
11,471
12,789
1,050
1,015
0
0
12,521
13,804
7,940
6,531
1,513
811
0
0
0
0
145
60
0
0
160
0
4,557
3,312
14,315
10,714
0
0
6,390
6,120
45,330
30,202
0
0
0
0
5,049
1,066
56,769
37,388
3,772
592
3,772
592
140,808
127,248

Page 11 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2021

All figures in £'s

2. INCOMING RESOURCES - 2021

2(a)
Incoming resources from donors
Planned Giving:
Covenants/Gift Aid
Income tax recoverable
Collections and boxes
Sundry donations
2(b)
Other voluntary income
Churchyard donations
Youth and families' worker
Memorials and legacies
2(c)
Income from events & activities
Fees
Magazine and bookstall
Fabric and bells fund
Organ fund
Flower fund
Parents and toddler group
Ringers' Guild
Fund-raising activities
2(d)
Other ordinary income
Churchyard Income
Income from OCS flat
Income from OCS activities
Grant from OCS Trust
Net movement in wedding deposits
Sundry Income
2(e)
Income from investments
Dividends and interest
TOTAL INCOMING RESOURCES		 Unrestricted Funds
General
Designated
44,938
-
10,722
-
2,700
-
1,860
-
60,220
0
-
-
-
580
-
-
0
580
4,978
-
811
-
-
-
-
0
-
-
-
-
-
0
-
-
5,789
0
-
-
6,120
-
30,202
-
0
-
-
-
1,066
-
37,388
0
537
55
537
55
103,934
635		 Restricted
Funds
-
-
-
4,530
4,530
12,789
435
-
13,224
1,553
-
-
-
60
-
-
3,312
4,925
-
-
-
-
-
-
0
-
0
22,678		 Total
Total
2021
2020
44,938
43,762
10,722
9,802
2,700
3,192
6,390
3,524
64,750
60,280
12,789
11,624
1,015
660
0
1,863
13,804
14,147
6,531
3,448
811
1,236
0
30
0
100
60
61
0
0
0
0
3,312
2,415
10,714
7,290
0
0
6,120
6,080
30,202
0
0
6,300
0
0
1,066
949
37,388
13,329
592
1,825
592
1,825
127,248
96,871

Page 12 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31st December 2022
3. RESOURCES USED - 2022
Unrestricted Funds
General
Designated
3(a)
Missionary and charity giving
Local Charities
539
-
National Charities
60
-
Overseas Charities
560
-
1,159
0
3(b)
Activities directly relating to the work of the church
Ministry:
"Offer" payment to Diocese
64,300
-
Administration costs
9,207
-
Rectory upkeep costs
644
-
Church service expenses
430
-
Youth and families' worker
-
-
General running expenses
2,284
-
General repairs
1,781
738
Insurance costs
3,320
-
Light, heat and water
8,860
-
Expenditure on magazine
1,776
-
Organist, choir and music
4,424
160
Churchyard expenditure
-
-
Flower fund
-
-
Parents and Toddler Group
-
-
OCS Flat Costs
0
-
OCS Activities expenditure
26,707
7,088
Use of legacies
-
-
Sundry expenses
2,798
-
126,530
7,986
3(c)
Fund-raising and publicity
Appeal expenses
-
-
0
0
3(d)
Church management and administration
Accountancy and bank charges
1,546
-
1,546
0
TOTAL RESOURCES USED
129,235
7,986		 Restricted
Funds
1,789
978
1,790
4,557
-
-
715
-
-
-
-
-
-
-
-
9,782
182
-
-
-
-
995
11,674
-
0
-
0
16,231		 All figures in £'s
Total
Total
2022
2021
2,327
2,264
1,038
681
2,350
2,438
5,715
5,383
64,300
67,500
9,207
9,480
1,359
3,347
430
372
0
0
2,284
2,693
2,519
13,065
3,320
3,192
8,860
4,192
1,776
1,332
4,584
4,141
9,782
12,148
182
227
0
0
0
0
33,795
25,223
0
5,950
3,793
7,631
146,191
160,492
0
0
0
0
1,546
1,473
1,546
1,473
153,453
167,348

Page 13 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31st December 2021

All figures in £'s

3. RESOURCES USED - 2021

Unrestricted Funds
General
Designated
3(a)
Missionary and charity giving
Local Charities
631
-
National Charities
-
-
Overseas Charities
1,440
-
2,071
0
3(b)
Activities directly relating to the work of the church
Ministry:
"Offer" payment to Diocese
67,500
-
Administration costs
9,480
-
Rectory upkeep costs
1,679
-
Church service expenses
372
-
Youth and families' worker
-
-
General running expenses
2,693
-
General repairs
2,155
10,910
Insurance costs
3,192
-
Light, heat and water
4,192
-
Expenditure on magazine
1,332
-
Organist, choir and music
4,141
-
Churchyard expenditure
-
-
Flower fund
-
-
Parents and Toddler Group
-
-
Refurbishments - OCS Flat
0
-
25,223
-
Use of legacies
-
5,950
Sundry expenses
2,921
-
124,880
16,860
3(c)
Fund-raising and publicity
Appeal expenses
-
-
0
0
3(d)
Church management and administration
Accountancy and bank charges
1,473
-
1,473
0
TOTAL RESOURCES USED
128,424
16,860		 Restricted
Funds
1,633
681
998
3,312
-
-
1,667
-
-
-
-
-
-
-
-
12,148
227
-
-
-
-
4,710
18,752
-
0
-
0
22,064		 Total
Total
2021
2020
2,264
2,690
681
113
2,438
2,122
5,383
4,926
67,500
67,800
9,480
8,440
3,347
3,083
372
721
0
0
2,693
4,068
13,065
1,683
3,192
3,314
4,192
4,749
1,332
1,295
4,141
3,869
12,148
12,942
227
100
0
0
0
114
25,223
0
5,950
14,831
7,631
772
160,492
127,782
0
0
0
0
1,473
1,572
1,473
1,572
167,348
134,279

Page 14 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) All figures in £'s for the year ended 31st December 2022

4. STAFF COSTS
Wages and salaries
Pension costs
Social security costs		 2022
2021
8,018
7,644
241
229
-
-
8,259
7,873		 2021

The PCC employed Brenda Harper as the Church Administrator throughout both years.

5. FIXED ASSETS FOR USE BY THE PCC

5(a)
Tangible fixed assets
Gross and Net Book Value
At 1st January
Additions
Depreciation
Disposals
At 31st December		 2022
-
-
-
-
0		 2021
-
-
-
-
0

The Trustees have taken a fresh view of the OCS land and buildings and decided not to ascribe a value from hereon (and restate the previous year) due to the historic nature of the building, its inalienable nature and the lack of any supportable evidence for a valuation. By way of information the building ceased to be a school with ownership "transferring" to the Church in 1938: however no note of any consideration is available. The current insured value of the buildings is c£2.7m.

5(b)
Investments
Income Shares
At 1st January
Additions
Disposals
Revaluation Gain/(Loss)
At 31st December		 2022
2021
1,171
1,024
-
-
-
-
(138)
147
1,033
1,171		 2021

The investment represents bequeathed shares held by the Diocesan Board of Finance, the income of which is paid to the PCC. The current value is as notified by the Diocese.

6. RELATED PARTY TRANSACTIONS

The total amounted received (excluding any associated Gift Aid) during the year, either by way of Planned Giving or donations, from any person (or their spouse/partner) who was a Trustee at any point in 2022 amounted to £5,785 (£6,342) in respect of Unrestricted Funds and nil (nil) in respect of Restricted Funds .

The total amount paid by way of expenses, as opposed to reimbursement in the normal course for materials and/or services purchased on behalf of the PCC, to Trustees during the year amounted to £750 (£1,000).

Page 15 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31st December 2022
7. DEBTORS
Gift aid recoverable
Other debtors
8. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
OCS receipts subject to refund
Hayes Herald advance income
Year-end accruals
Sundry other creditors
9. ANALYSIS OF DESIGNATED AND RESTRICTED FUNDS
9(a)
General Funds
The movements on the Unrestricted General Fund are summarised in the
Statement of Financial Activities, with detail contained in Notes 2 and 3.
Income during the year
Outgoings during the year
Fund Transfers (net)
Net Movement
At 1st January
At 31st December
Represented by:-
Fixed Assets
Current Assets
Current Liabilities		 All figures in £'s
2022
2021
9,853
11,402
0
0
9,853
11,402
2022
2021
100
260
-
-
5,664
4,617
424
383
6,188
5,259
2022
2021
119,086
103,934
(129,235)
(128,424)
10,250
2,070
101
(22,421)
50,089
72,509
50,190
50,089
-
-
56,378
55,348
(6,188)
(5,259)
50,190
50,089

Page 16 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

NOTES TO THE FINANCIAL STATEMENTS (continued) All figures in £'s for the year ended 31st December 2022

9. ANALYSIS OF DESIGNATED AND RESTRICTED FUNDS (continued)

9(b) Designated Funds

Income in 2022
Outgoings in 2022
Transfers/Depreciation
Net Movement
At 1st January
At 31st December
Represented by:-
Fixed Assets
Current Assets
Current Liabilities
Income in 2021
Outgoings in 2021
Transfers/Depreciation
Net Movement
At 1st January
At 31st December		 Sundry
Memorials
Legacies
-
-
(13,250)
(13,250)
188,221
174,971
-
174,971
-
174,971
-
(5,950)
(5,250)
(11,200)
199,421
188,221		 Wedding
Deposit
Fund
100
(100)
-
0
0
0
-
0
-
0
-
-
-
0
0
0		 Youth and
Families'
Worker
600
-
-
600
33,488
34,088
-
34,088
-
34,088
580
-
-
580
32,908
33,488		 OCS
Complex
-
(7,088)
-
(7,088)
94,537
87,449
-
87,449
-
87,449
-
-

-
0
94,537
94,537		 Fabric
Reserve		 Fabric
3,379
(738)
-
2,641
24,084
26,725
-
26,725
-
26,725
3,055
(10,910)
-
(7,854)
31,938
24,084

9(c) Restricted Funds

Income in 2022
Outgoings in 2022
Transfers/Revaluations
Net Movement
At 1st January
At 31st December
Represented by:-
Fixed Assets
Current Assets
Current Liabilities
Income in 2021
Outgoings in 2021
Transfers/Revaluations
Net Movement
At 1st January
At 31st December		 Churchyard
Fund
11,471
(9,782)
1,689
25,906
27,595
-
27,595
-
27,595
12,789
(12,227)
79
641
25,265
25,906		 Flower
Fund
145
(182)
(37)
1,663
1,626
-
1,626
-
1,626
60
(148)
(79)
(167)
1,830
1,663		 Youth and
Families'
Worker
450
-
-
450
735
1,185
-
1,185
-
1,185
435
-
-
435
300
735		 Ringers'
Guild
Fund
160
(160)
-
0
1,861
1,861
-
1,861
-
1,861
-
-
-
0
1,861
1,861		 OCS Flat
Deposit
Fund
-
-
-
0
300
300
-
300
-
300
-
-
-
0
300
300		 Investment Sequestration
Fund
-
-
(138)		 Fund
2,964
(715)
-
2,249
(114)
2,134
-
2,134
-
2,134
1,553
(1,667)
-
(114)
0
(114)
(138)
1,171
1,033
1,033
-
-
1,033
-
-
147
147
1,024
1,171

Page 17 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

10. LONG SERVING TRUSTEES

Charity Governance Code (the "Code") recommends that trustees are appointed for an agreed length of time and the current policy of Hayes (Kent) PCC is that trustees who are not ex-officio are required to "step down" for at least one year at the end of their usual three-year appointment. The code also stipulates that if a trustee has served for more than nine years, then their reappointment should be subject to both a specific review and explained in the annual report.

Mary Whytock has served in her role as Honorary Secretary since 2008.

It is the intention that Mary Whytock continues in her role for another year, and this was discussed and passed as a motion at a meeting of the PCC on 7th March 2022. The rationale for this is her specific expertise and the lack of any alternative nominations.

11. OCS STATEMENT OF FINANCIAL ACTIVITIES

All figures in £'s

Income
Expenditure
Alarm Maintenance
Caretaker Costs
Business Rates
Cleaning
Insurance
Repair and maintenance
Sundry Expenses
Telephony
Utilities
Waste Management
Total Expenditure
Net Income/(Outgoings)		 45,330
(78)
(3,044)
(197)
(9,977)
(2,623)
(2,911)
(1,382)
(483)
(4,572)
(1,441)
(26,707)
18,623

Page 18 of 19

HAYES (KENT) PAROCHIAL CHURCH COUNCIL

Additional Information Sheet (1) not forming part of the formal Financial Statements

SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 SUMMARY OF CHARITY GIVING 31 DECEMBER 2022
General
Funds
Local Charities:
Bromley Food Bank
CASPA
Demelza House
Hayes Food Bank
St Christopher's
Friends of Rochester Cathedral
20
Welcare
519
539
National Charities:
Children's Society
Mission to Seafarers
Royal British Legion
Save The Children Fund
RNLI
60
60
Overseas Charities:
Christian Aid - General
Christian Aid DEC Appeals
Church Missionary Society
Mpwapwa Appeal
CMS re Specific Missionary Partners
560
Poverty and Hope Appeal
560
Total Charity Giving
1,159
2021 Total
2,071		 Restricted
Funds
0
524
237
146
152
881
1,941
202
95
443
85
0
826
320
664
152
263
391
1,790
4,557		 Restricted
Funds
0
524
237
146
152
881
1,941
202
95
443
85
0
826
320
664
152
263
391
1,790
4,557		 All figures in £'s
Total
Total
2022
2021
0
166
524
620
237
58
146
0
152
0
20
20
1,400
1,400
2,479
2,264
202
50
95
167
443
406
85
58
60
0
886
681
320
573
664
151
152
25
263
0
560
1,440
391
249
2,350
2,438
5,715
5,383
5,383		 All figures in £'s
Total
Total
2022
2021
0
166
524
620
237
58
146
0
152
0
20
20
1,400
1,400
2,479
2,264
202
50
95
167
443
406
85
58
60
0
886
681
320
573
664
151
152
25
263
0
560
1,440
391
249
2,350
2,438
5,715
5,383
5,383
2021 Total 2,071 3,312 5,383

Page 19 of 19