Registered Charity Number: 1133917
**The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour Church Lane Tonbridge Kent TN9 1DA 01732 770962**
## **Annual Report**
## **and**
## **Financial Statements**
## **of the**
## **Parochial Church Council**
**For the year ended 31st December 2020**
Vicar: The Reverend Canon Mark Brown
## **Bank**
Lloyds Bank plc, 121 High Street, Tonbridge
## **Independent Examiners**
Gilbert Allen & Co Chartered Accountants and Registered Auditors Churchdown Chambers, Bordyke Tonbridge, Kent TN9 1NR
## **THE PARISH OF ST PETER & ST PAUL TONBRIDGE with St Andrew, St Philip and St Saviour**
## **ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2020**
## **1. INTRODUCTION**
- 1.1 This Trustees’ Annual Report has been prepared as required by the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2015).
- 1.2 This is the ninth report prepared for the Parish of St Peter & St Paul Tonbridge under the above requirement.
## **2. REFERENCE AND ADMINISTRATIVE INFORMATION**
## **Administrative Information**
- 2.1 The Parish of St Peter & St Paul, Tonbridge, is within the Diocese of Rochester and is under the patronage of the Church Pastoral Aid Society (CPAS).
- 2.2 The address for correspondence is: Parish Office, The Coach House, Church Street, Tonbridge, Kent, TN9 1HD.
## **Parochial Church Council (PCC) Membership**
- 2.3 The membership of the PCC (the trustees) for the period 1 January 2020 until 31 December 2020 was as follows:
The Revd. Canon Mark Brown _(Vicar)_ The Revd. Wendy Carr _(Curate until 22 June 2020, Associate Vicar from 22 June 2020)_ David Balcombe Jean Bowring Brian Buck Adam Calvert _(Churchwarden)_ Minnie Fraser-Allen Steve Higgs Robert Kidson _(from 12 October 2020)_ Jeremy King Patricia King Valerie Lamb _(until 12 October 2020)_ Felicity Layton Helen Longley Sally Musson Les Naylor _(Parish Treasurer)_ David Robins _(PCC Secretary)_ Mike Seaman _(Churchwarden until 12 October 2020)_ Maxine Smith Ray Tanner Sara Thomson _(until 12 October 2020)_ Paul White _(Churchwarden from 12 October 2020)_
1
## **3. GOVERNANCE, STRUCTURE AND MANAGEMENT**
## **Constitution and governance**
- 3.1 The PCC is a corporate body, and its general functions are set out in the Parochial Church Council (Powers) Measure 1956.
- 3.2 Parish governance is set within the framework of the Church Representation Rules.
- 3.3 The responsibility for the Parish, its churches and its parishioners’ rests with the incumbent and the PCC. The PCC co-operates with the incumbent in promoting the whole mission of the Church, pastoral, evangelistic, social and ecumenical. (The incumbent is the _“corporation sole_ ”, subject only to the general cure of soul of the Bishop throughout the Diocese whom he is answerable to in “all things legal and right”.) The Churchwardens are the Bishop’s officers who are elected annually, and the assistant clergy are answerable to the incumbent and licensed to minister by the Bishop. The PCC is a body of about 24 elected representatives and ex officio members.
- 3.4 There are four churches within the Parish namely, St Peter & St Paul (Parish Church), St Andrew, St Philip and St Saviour.
- 3.5 The PCC has in place policies and procedures on a wide range of matters including Health and Safety, Disability and Safeguarding. All those working with children and vulnerable adults have undergone the necessary Safeguarding training and disclosure and barring service (DBS) checks.
- 3.6 PCC members have received relevant training in specific areas as necessary, for example, Safeguarding. Ecclesiastical Insurance provides helpful information seminars and advice for PCC members and others as required.
## **Organisational structure**
- 3.7 The PCC meets regularly 5 - 6 times a year with the Standing Committee in the intervening periods. The Standing Committee comprises the incumbent, Churchwardens, the Associate Vicar the Parish Treasurer and the PCC Secretary. The PCC has also established a Finance Committee and a Mission Action Group with a Kondoa Sub Committee. The Finance Committee consists of a Churchwarden, Stewardship Adviser, Treasurer and co-opted members of congregations. The Mission Action Group meets quarterly and has a representative from each church. It is responsible for the distribution of the Parish tithe. The Property Group, established by the PCC, meets regularly and has input from church representatives. The Kondoa Sub Committee meets as necessary to oversee the link between the Parish and the Diocese of Kondoa in Tanzania.
- 3.8 All the committees operating in the Parish have terms of reference which are reviewed periodically. The incumbent and Churchwardens are ex-officio member of all committees.
2
- 3.9 The committee structure is as follows:
- PCC
- Standing Committee
- Finance Committee
- Mission Action Group
- Property Group
- Kondoa Sub Committee (of Mission Action Group)
## **Management**
- 3.10 The Churchwardens, together with the Revd Canon Mark Brown (Vicar), are responsible for the day-to-day management of the Parish. They work closely with the Deputy Wardens of the four churches and are supported by the Vicar’s PA, the Parish Administrator, St Philip’s Administrator and a Finance Administrator. In addition, the Revd Canon Mark Brown, the staff included a full-time training curate (who became the Associate Vicar mid-year), a Youth and Children’s Minister and part-time Assistant, 6 Readers, 2 Licensed Lay Ministers, 2 Pastoral Assistants and 2 Pastoral Assistants Emeritus.
- 3.11 On 20 October 2020, the Revd Canon Mark Brown announced his departure from the Parish. The vacancy formally commenced on 21 January 2021.
4. **OBJECTIVES AND ACTIVITIES**
## **Mission**
- 4.1 The Parish mission and vision statement guides its work: “Tonbridge Parish lives to be a Christian family responding to God’s love, serving Him in His Son Jesus Christ and proclaiming His Word of Truth and hope by the power of the Holy Spirit. We believe that God has called us to be welcoming community where we care for each other, bear with each other, and share together in Jesus’ name.”
- 4.2 This mission statement will be reviewed as and when appropriate.
## **Main Objectives for 2020**
Although objectives were framed for 2020, the COVID-19 pandemic and the restrictions accompanying lockdown meant that the activities of the Parish were significantly affected.
- 4.3 The main objectives for 2020 were:
- (1) To ensure the PCC keeps oversight of the 2020 – 2021 annual theme of ‘The Big Picture’, and to ensure that it is understood and responded to positively to the benefit of the regular membership, occasional visitors and the local community.
- (2) To see the development of the Youth and Children’s Worker in a role alongside the current Youth and Children’s Minister, and that it is consolidated with the increased volunteer base.
3
- (3) To see that the role of the new Associate Vicar is understood and implemented following the expected transition of the current Parish Curate into this role.
- (4) To enjoy and reflect on the best community use of our newly refurbished and enhanced buildings as a result of the ‘Building for the Future’ programme.
- (5) To continue to improve and reflect upon our community engagement projects that have shown recent growth, such as Open House and FEAST.
- (6) To improve the record-keeping and welcoming of newcomers using databases and volunteer visitors.
- (7) To ensure full compliance with Safeguarding principles outlined by the national Church and the Diocese.
- (8) To engage in an appropriate way with the report ‘Living in Love and Faith’ once guidance has been forthcoming from the postponed Lambeth Conference.
## **Strategies and Activities**
- 4.4 The following strategies and activities were undertaken to support the objectives in paragraph 4.3 above:
- (1) Emily Speed (Youth and Children’s Worker) to be encouraged to take on more work with groups of young people and to work alongside Andy Page (Youth and Children’s Minister) in seeking to promote Sunday Club.
- (2) Use of the new facilities has not been possible due to the pandemic but an official opening of the facilities at St Peter & St Paul will take place as soon as possible and its use promoted as groups and organisations return.
- (3) Open House has been suspended due to the pandemic and will reopen when circumstances permit. Meanwhile, the need to expand team of volunteers for FEAST was identified in view of impact of pandemic on local people.
- (4) A massive job was undertaken at the start of the pandemic in updating our database of church contacts and consolidating the information into a single source which can be updated as required.
- (5) The churchwardens with the PCC will seek to ensure compliance with the church’s policy and the maintenance of accurate records of Safeguarding training and DBS checks.
## **Role of Volunteers**
- 4.5 Volunteers play a vital role in the ministry and the organisation of the Parish. Their contribution may come through specific, and more public roles such as Readers, Licensed Lay Ministers, Pastoral Assistants and musicians or in equally important roles behind the scenes.
4
## 5. **ACHIEVEMENTS AND PERFORMANCE**
## **Outcomes from activities**
The COVID-19 pandemic and the restrictions accompanying lockdown meant that the activities of the Parish were significantly affected.
- 5.1 ‘A Heart for Hospitality’, the Parish initiative continued at the start of 2020 by holding hospitality events in parishioners’ homes with a Christian message being delivered by a team selected by Mark Brown. A series of FEAST lunches were held at St Philip’s church in school holidays for families with children receiving free school meals. FEAST has continued to meet a real need in the community and volunteers from the Parish have combined with volunteers from other churches to make this an effective means of out-reach.
- 5.2 The Youth and Children’s Worker has developed good links with young people through different groups meeting on-line. Sunday Club has also gone on-line with regular contributions from volunteers. There has been little opportunity to increase the volunteer base due to the pandemic.
- 5.3 The system of pastoral care throughout the Parish has generated an enhanced and growing team of pastoral visitors. The team worked very hard by calling of people in the Parish soon after the start of the pandemic with the benefit of data collected on the new database and a record of the contacts made has been useful in identifying those most in need of support.
- 5.4 Work continues to improve the administration of Safeguarding training and DBS (Disclosure & Barring Service) checks. Safer recruitment procedures are being improved and will be implemented going forward for all volunteers.
## 6 **. FINANCIAL REVIEW**
- 6.1 The finances of the church were significantly affected by the COVID-19 crisis. The General Fund budget approved by the PCC for 2020 had a small deficit of around £1000, with income forecast at £370,070, and expenditure at £371,250. In the event both these figures were down around 20%.
- 6.2 Income for the year was down £70,000 on budget due to reductions in weddings, the letting of church buildings and rooms and coffee bar takings. The fees from funerals were also well down on budget as the Diocese changed the fee structure resulting in a significantly lower proportion of the fees received being retained by the Parish. This reduced funeral fees by just over £14,000 from the 2019 total.
- 6.3 Expenditure was carefully controlled. Opportunities to furlough staff were taken, heating was minimised in empty churches and building maintenance work was reviewed and postponed where possible. The result was that the reduction in expenditure almost matched the reduction in income.
5
- 6.4 The Balance Sheet shows a rise in value of approximately £15,000, mainly from a revaluation of the property portfolio showing an increase of £55,000 from the previous year. Balances at the end of 2020 are:
- 1) General Fund - £1,872,339 an increase of £54,242
- 2) Designated Funds - £124,373 an increase of £947
- 3) Restricted Funds - £195,197 a fall of £40,198 which is mainly the expenditure of the funds of ‘Building for the Future’ donated the previous year.
## **Reserves Policy**
- 6.5 The PCC aims to hold reserves equivalent to three months’ recurring costs, including Diocesan offer and local staff costs.
7. **FUTURE PLANS**
## **Key Objectives and Activities**
- 7.1 It is anticipated that the vacancy will continue for the majority of 2021.
- 7.2 During the vacancy, activities to deliver the mission and objectives of the Parish will continue.
- 7.3 The main objectives for 2021 are (subject to the restrictions imposed by the COVID-19 pandemic):
- (1) Together with the patron of the Parish (CPAS) and the Diocese, to recruit the next incumbent.
- (2) To adapt and develop the worship, pastoral care and outreach as restrictions arising from the COVID-19 pandemic change and taking account of lessons learnt during the pandemic.
- (3) To seek to expand the ministry amongst children and young people and build on the initiatives taken during the COVID-19 pandemic.
- (4)
- To develop the Parish’s digital presence and capability.
- (5) To bring to life the vision of the Parish as articulated in the “Life-Giving Questions” consultation undertaken in 2020.
- (6) To continue to improve the welcoming and follow up of newcomers to our services and other activities and to develop the use of databases to assist in keeping in touch with the church community.
- (7) To ensure full compliance with Safeguarding principles outlined by the national Church and the Diocese.
- (8)
- To engage in an appropriate way with the report ‘Living in Love and Faith’.
- (9) To review administration within the church, particularly of Life Events (baptisms, weddings and funerals), and look at potential church support systems.
6
## **Trustees’ responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a Trustees’ Annual Report and 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 charity trustees to prepare financial statements for each 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, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
Signed on behalf of the PCC.
Les Naylor - Treasurer
Dated:
7
## **REPORT OF THE INDEPENDENT EXAMINERS TO THE MEMBERS OF**
**The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
## **Independent Examiner’s Report**
I report to the trustees on my examination of the accounts of St. Peter and St Paul Parochial Church Council for the year ended 31st December 2020.
## **Respective responsibilities of the PCC and the Examiner**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2001 (‘the Act’).
I report in respect of my examination of the Charities accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Foundation as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
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.
John Duncan FCA
For and on behalf of Gilbert Allen & Co Chartered Accountants Chartered Accountants Churchdown Chambers, Bordyke, Tonbridge, Kent TN9 1NR Dated:
Page 8
## **BALANCE SHEET**
## **as at 31st December 2020**
## **The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|**Notes**
Pages 11-18
**FIXED ASSETS**
**Tangible assets**
Property
3
Office and Audio Visual Equipment
4
INVESTMENTS
5
**CURRENT ASSETS**
Debtors
6
**Bank and Cash in hand**
Central Board of Finance
Church Repair Fund Deposits
Bank Accounts
Lloyds Current Account
Lloyds Deposit Account
Lloyds MAG Restricted
Lloyds Kondoa
Mission Action Group CAF Gold ac
Mission Action Group CAF cash ac
Lloyds Vestry Account
Cash in Hand
**CREDITORS: Amounts falling due**
**within one year**
7
**NET ASSETS**
**FUNDS**
**Unrestricted Funds**
General Fund - Balance at 1st January 2020
Movement in General Fund during the year
Balance at 31st December 2020
**Designated Funds**
9
**Restricted Funds**
9|**2020**
**£**
**£**
1,820,000
12,995
1,832,995
17,189
17,189
15,894
15,894
127,165
60,863
24,011
102,499
81
5,214
-
-
12,370
41
332,244
(6,413)
(6,413)
2,191,909
1,818,097
54,242
1,872,339
124,373
1,996,712
195,197
2,191,909|**2019**
**£**
**£**
1,765,000
11,305
1,776,305
16,082
16,082
18,335
18,335
126,624
60,073
47,270
132,443
405
-
-
-
12,354
736
379,905
(13,709)
(13,709)
2,176,918
1,824,692
(6,595)
1,818,097
123,426
1,941,523
235,395
2,176,918|**2019**
**£**
**£**
1,765,000
11,305
1,776,305
16,082
16,082
18,335
18,335
126,624
60,073
47,270
132,443
405
-
-
-
12,354
736
379,905
(13,709)
(13,709)
2,176,918
1,824,692
(6,595)
1,818,097
123,426
1,941,523
235,395
2,176,918|
|---|---|---|---|
|||||
||||2,176,918|
||||1,824,692
(6,595)|
||||1,818,097
123,426|
||||1,941,523
235,395|
||||2,176,918|
Page 9
## **STATEMENT OF FINANCIAL ACTIVITIES as at 31st December 2019**
## **The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted**|**Total**|**Funds**|
|---|---|---|---|---|---|---|
||**Notes**|**General**|**Designated**|**Funds**|**2020**|**2019**|
||Pages 11-18||||||
|||**£**|**£**|**£**|**£**|**£**|
|**INCOME AND ENDOWMENTS FROM**|||||||
|Donations and legacies|1a|247,507|4,309|118,575|370,391|504,195|
|Other trading activities|1b|32,213|3,640|-|35,853|49,721|
|Investments|1c|448|446|392|1,286|1,543|
|Income from charitable activities|1d|20,272|-|-|20,272|51,343|
|Other incoming resources|1e|-|-|-|-|-|
|**TOTAL**||300,440|8,395|118,967|427,802|606,802|
|**EXPENDITURE ON**|||||||
|Raising funds|1f|-|1|-|1|50|
|Charitable activities|2a|296,348|15,906|157,005|469,259|554,188|
|**TOTAL**||296,348|15,907|157,005|469,260|554,238|
|Gains and losses on investment assets||56,449|-|-|56,449|2,533|
|**NET INCOME**||60,541|(7,512)|(38,038)|14,991|55,097|
|Transfers between Funds|||||||
|Church Repair Fund (CRF)||(9,299)|9,299|-|-|-|
|Tithe to Mission Action Group||-|-|-|-|-|
|Other||3,000|(840)|(2,160)|-|-|
|Gains and losses on revaluation of property||-|-|-|-|-|
|**NET MOVEMENT IN FUNDS**||54,242|947|(40,198)|14,991|55,097|
|**Balances brought forward**|||||||
|as at 1st January 2020||1,818,097|123,426|235,395|2,176,918|2,121,821|
|**Balances carried forward**|||||||
|as at 31st December 2020||1,872,339|124,373|195,197|2,191,909|2,176,918|
Page 10
## **CASH FLOW STATEMENT as at 31st December 2019**
## **The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|**Cash generated from operations activities**
**Net Incoming Resources for the Year**
Unrestricted funds
Designated funds
Restricted funds
**Total**
Add back depreciation charge
Revaluation adjustment
Gain and loss on investment
**Reconciliation to cash generated from operations:**
Cash inflow due to decrease in debtors
Cash inflow due to increase in creditors
**Movements in working capital**
**Investing activities**
Purchase of fixed assets
**Net increase in cash from operating activities**
Net cash resources at bank at beginning of year
**Net cash at bank at 31 December 2020**
**Analysis of the Balances of Cash as Shown in the Balance Sheet**
Central Board of Finance
Church Repair Fund Deposits
Bank accounts and cash in hand
At 31 December 2020|**2020**
**£**
54,242
947
(40,198)
14,991
6,419
-
(56,107)
(34,697)
2,441
(7,296)
(4,855)
(8,109)
(47,661)
379,905
332,244
**£**
127,165
60,863
144,216
332,244|**2019**
**£**
(6,595)
26,531
35,161|
|---|---|---|
|||55,097
8,677
-
(2,533)|
|||61,241
(2,827)
668|
|||(2,159)
(10,115)|
|||48,967
330,938|
|||379,905|
|||**£**
126,624
60,073
193,208|
|||379,905|
Page 11
## **NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES INCOMING RESOURCES as at 31st December 2020**
## **The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|**Income and endowments from**
_1 (a) Donations and legacies_
Regular donations: Gift Aid
Occasional donations: Gift Aid
Income Tax recovery
Collections at services
_Designated & Restricted Funds_
St Peter & St Paul
St Philip - CALEB
St Saviour
St Andrew Refurb
Other Special Funds (inc Choir/ Organ fund)
_Grants - non recurring_
Legacies
_1 (b) Other trading activities_
Fetes and coffee mornings etc.
Magazine advertising
Lettings
1 (c) Interest (inc Poor and Alms / War div)
_1 (d) Income from charitable activities_
Magazine sales income
Other income
Fees - weddings
Fees - funerals
St Peter & St Paul Centre income
Regular donations: non Gift Aid
Occasional donations: non Gift Aid|**Restricted**
**General**
**Designated**
**Funds**
**2020**
**2019**
**£**
**£**
**£**
**£**
**£**
154,216
-
-
154,216
164,758
12,227
-
840
13,067
13,107
10,329
-
-
10,329
13,358
28,580
-
-
28,580
41,765
42,046
-
15,889
57,935
71,388
109
-
-
109
484
-
-
40
40
2,837
-
-
-
-
-
-
-
-
-
520
-
-
313
313
13,500
-
4,309
100,493
104,802
181,478
-
-
1,000
1,000
1,000
**Unrestricted Funds**
**Total Funds**|
|---|---|
||247,507
4,309
118,575
370,391
504,195|
||-
-
-
-
203
2,140
-
-
2,140
3,129
30,073
3,640
-
33,713
46,389|
||32,213
3,640
-
35,853
49,721|
||448
446
392
1,286
1,543|
||936
-
-
936
1,187
14,548
-
-
14,548
13,007
94
-
-
94
11,399
2,359
-
-
2,359
16,366
2,335
-
-
2,335
9,384|
||20,272
-
-
20,272
51,343|
|_1 (e) Other Incoming resources_
Insurance claims
**oming Resources**|-
-
-
-
-|
|---|---|
||300,440
8,395
118,967
427,802
606,802|
**Total Incoming Resources**
Page 12
## **NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES**
## **RESOURCES USED**
## **as at 31st December 2020**
## **The Parochial Church Council (PCC) of**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|**Expenditure on**
**1(f) Raising funds**
Costs of fetes, bazaars & other fund raising
**2(a) Charitable activities**
_Grants and awaygiving_
Church mission
Church relief
Other charitable giving
Ministry costs (stipend and salaries)
Staff costs
Clergy accommodation
Staff mileage
_Church running costs_
Insurance
Heating
Lighting
Water and sewerage
Cleaning
Gardening
Maintenance
Other ministry costs
Choir and organ
Costs of magazine bookstall, publications
Youth & children
Mission outreach
St Peter & St Paul Centre expenses
New building/capital work
Refurbishment cost
Wedding fees
Funeral fees
_Management and administration_
Administration staff
Finance staff
General administration
Computers & supplies
Telephone
Bank charges
Stationery & books
Photocopiers
Depreciation
**2b Governance costs**
Independent Examiner's fee
Total direct costs
Total Expenditure|**Restricted**
**General**
**Designated**
**Funds**
**2020**
**2019**
**£**
**£**
**£**
**£**
**£**
**Unrestricted Funds**
**Total Funds**|
|---|---|
||-
1
-
1
50|
||-
-
32,372
32,372
120,250
-
-
36,050
36,050
35,270
-
-
-
-
109
112,300
-
-
112,300
105,010
19,359
-
-
19,359
12,849
7,248
-
-
7,248
4,833
320
-
-
320
1,189
11,130
-
-
11,130
10,860
15,304
-
-
15,304
16,479
5,234
-
-
5,234
10,901
3,099
-
-
3,099
2,890
9,842
-
-
9,842
12,671
599
450
-
1,049
1,693
5,283
15,455
120
20,858
34,566
3,106
-
2,308
5,414
6,054
6,141
-
-
6,141
8,665
3,040
-
-
3,040
6,187
1,628
-
25,103
26,731
32,889
2,723
-
247
2,970
3,207
1,675
-
-
1,675
4,157
-
1
226
227
43
-
-
-
56,656
56,656
11,685
384
-
-
384
7,925
46
-
-
46
4,453
51,636
-
-
51,636
51,590
18,940
-
-
18,940
16,805
1,161
-
295
1,456
7,097
2,113
-
-
2,113
2,270
4,664
-
-
4,664
4,442
531
-
-
531
1,004
1,214
-
-
1,214
1,952
1,225
-
-
1,225
2,038
2,791
-
3,628
6,419
8,677
3,612
-
-
3,612
3,564|
||296,348
15,906
157,005
469,259
554,188|
|||
||296,348
15,907
157,005
469,260
554,238|
Page 13
## **NOTES TO THE FINANCIAL STATEMENTS**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
## **3. Accounting Policies**
## **(a ) Basis of preparation and assessment of going concern**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011
The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **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. These Funds included funds designated for a particular purpose by the PCC.
The purpose of Restricted Funds is set out in note (b) of these financial statements.
The financial statements include transactions, assets and liabilities for which the PCC can be held responsible. They do not included the accounts for church groups that owe affiliation to another body nor to those that are informal gatherings of church members.
## **Income recognition**
Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income can be measured reliably.
## Voluntary income and capital sources
Special collections are recognised when made. Income tax recovery on Gift Aid donations is accrued for the financial year. Grants and legacies are accounted for as soon as the PCC is notified of the entitlement and the likely amount that is due. St Peter and St Paul coffee bar transactions are shown as gross. Funds raised by Parish events are accounted for net of cost.
## Other ordinary income
Parochial fees to the PCC are now paid to the Diocese following a change of policy in late 2019. The income shown to the Parish is now much reduced portion of the fees.
## **Expenditure recognition**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Church to that expenditure, it is probable that settlement will be required and the amount of obligation can be measured reliably.
All expenditure is accounted for on accruals basis.
## **Fixed Assets**
Consecrated land and building and movable church furnishings
Consecrated and beneficed property is excluded from the accounts by s.337 of the Charities Act 2011.
No value is placed on movable church furnishings held by the Churchwardens in special trust for the PCC which require faculty for disposal since the PCC considers these to be inalienable property. All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings is written off.
Office equipment is capitalised and depreciated at a rate of 25% per annum on a straight line basis, to write off the asset over its expected useful life. Computers are capitalised and depreciated at a rate of 25% per annum on a straight line basis to write off the asset over its expected useful life.Audio Visual equipment is capitalised and depreciated at the rate of 25% per annum on a straight line basis to write off the asset over its expected useful life. Office furniture is capitalised and depreciated at the rate of 25% per annum on a straight line basis.
Page 14
## **NOTES TO THE FINANCIAL STATEMENTS**
**The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
## **Properties**
Investment properties are shown at their fair value as at the balance sheet date. The Statement of Financial Activities includes the gains and losses arising on revaluation. The open market value of the properties was assessed in December 2020.
12 Salisbury Road £460,000 14 Salisbury Road £460,000 13 Dry Hill Park Crescent £900,000 £1,820,000
Numbers 12 & 14 Salisbury Road - 50% of the site is owned by the Diocese of Rochester. The other 50% and the entire building is owned by the Parish. No interest is paid to the Diocese. However, the figures shown above represent the total value of the property.
## **Fixed Asset Investments**
These are a form of basic financial instrument and intially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date. The Statement of Financial Activities includes the gains and losses arising on revaluation.
## **Other Notes**
a) The model policies set out in SORP FRS102 have been followed throughout these accounts. b) Description of funds
## **Designated funds**
Church Repair Funds (CRF) - amounts set aside against contingencies listed in Quinquennial Reports on Parish property.
Choir Fund - Wedding Fees received by the choir, used to purchase choir robes etc. Car Park - accrual of fees for licences to park. Legacies - amounts held for future expenditure.
St Saviour General Fund - for use in the ministry of St Saviour's Church. St Philip General Fund - for use in the ministry of St Philip's Church (closed in 2010). St Andrew Building Fund (started 1996) - for use in the event of serious damage to such of the property that is not covered by insurance.
St Philip (Music Account) - funds previously provided for restoration work on the St Philip's piano (closed 2010 Repair Fund Reserve (started 2008) - for the repair of Parish property not covered by the Quinquennial Inspections.
## **Restricted Funds**
CALEB (St Philip Fund) - for the extensive renovation of the building, the surroundings and the contents. Christianity Explored - for the teaching of basic Christian faith.
Discretionary Fund - administered by the Vicar and Churchwardens for the benefit of those in need. Mission Action Group unallocated - amount received for giving support to specific people and organisations. McClare Legacy Fund - legacy for Christian charitable giving (closed 2012).
St Andrew Refurbishment Fund - for use for building upgrades to St Andrews Church. St Peter and St Paul Fund - for use in the ministry of St Peter and St Paul Church. St Peter and St Paul Boiler Fund for future heating needs at St Peter and St Paul Church. St Peter and St Paul Tower - for repairs to the Tower at St Peter and St Paul Church. St Saviour Fund including the Dorothy Stonely Legacy - given for the enhancement of worship at Training Opportunities - funds awaiting distribution at the discretion of the Vicar and the Wardens. Special Opportunities - for use by the Vicar for special purposes. Youth Worker - this fund is for financing Parish youth work. Ministry Costs - for the provision of additional clergy. Jane Austen Fund - used to promote the connection of Jane Austen with Tonbridge and the Parish Church. Organ Fund - repair and maintenance of the Parish Church Organ. (closed in 2011). Housing Reserve - for repairs to clergy housing. Refurbishment fund - St Peter & St Paul and St Andrew
Page 15
## **NOTES TO THE FINANCIAL STATEMENTS**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
- (c) No members of the PCC are salaried for these duties. Reimbursements were paid to seven members of the PCC for items including mileage, postage, stationery and sundry items that were the proper expense of the Parish.
- (d) The Parish carries employer's liability insurance to a maximum of £10m but it does not carry insurance against loss arising from neglect or default of the PCC and no indemnity is provided for PCC members in respect of the consequences of any such loss.
- (e) The fee paid to the independent examiner is shown in the accounts.
- (f) Allocation of support and governance costs
- Support costs have been allocated to Expenditure on Charitable Activities.
- (g) The PCC has not made a grant to another institution of which the Charities SORP recommend disclosure in the public interest.
- (h) The Parish received a small income from investments lodged with Diocese. The total, which amounts to £1,543, arises from a number of deeds that were executed in the nineteenth century or before. Investments are shown at fair value in the accounts.
Page 16
## **NOTES TO THE FINANCIAL STATEMENTS**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
## **4. Tangible Fixed Assets - Office and Audio Visual Equipment**
## **Office**
|**4.**
**Tangible Fixed Assets - Office and Audio Visual Equipment**
**Office**|**al Equipment**
**Office**||
|---|---|---|
|**Equipment and Furniture**
**Computers**
**£**
**£**
Cost
At 1.1.20
44,732
12,280
Additions
4,517
1,375
Disposals
-
-
At 31.12.20
49,249
13,655
Depreciation
At 1.1.20
40,534
6,462
Eliminated on disposal
-
-
Charge for the year
2,989
2,446
At 31.12.20
43,523
8,908
Net Book Value 31.12.2020
5,726
4,747
Net Book Value 31.12.2019
4,198
5,818
**5.**
**Investments**
Market value brought forward at 1 January 2020
Gain/(Loss) on revaluation
Market value as at 31 December 2020
**6.**
**Debtors**
Income Tax Recoverable
Other debtors
**7.**
**Creditors: due within one year**
Pension costs
Accounts payable
Agency collections
**8.**
**Analysis of staff costs and remuneration of key management personnel**
Wages and salary costs
Social security costs
Employer pension contribution
Salaries and wages including social security costs|**Equipment and Furniture**
**Computers**
**£**
**£**
44,732
12,280
4,517
1,375
-
-|**Audio Visual**
**Total**
**£**
**£**
91,946
148,958
2,217
8,109
-
-|
||49,249
13,655|94,163
157,067|
||40,534
6,462
-
-
2,989
2,446|90,657
137,653
-
-
984
6,419|
||43,523
8,908|91,641
144,072|
||5,726
4,747|2,522
12,995|
||4,198
5,818|1,289
11,305|
|||**2020**
**2019**
**£**
**£**
16,082
13,549
1,107
2,533|
|||17,189
16,082|
|||**2020**
**2019**
**£**
**£**
-
-
15,894
18,335|
|||15,894
18,335|
|||**2020**
**2019**
**£**
**£**
51
55
3,094
8,486
3,268
5,168|
|||6,413
13,709|
|||**2020**
**2019**
**£**
**£**
94,678
100,125
6,758
6,758
2,994
2,446|
|||104,430
109,329|
The average number of employees during the year was 9 (2019: 10).
No employee receive remuneration in excess of £60,000.
Key management are not remunerated by the charity, they are remunerated by the Diocese.
Page 17
## **NOTES TO THE FINANCIAL STATEMENTS as at 31st December 2020**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|**9. Analysis of funds movements**
**Designated Funds**
CRF Parish Church
CRF 12 Salisbury Road
CRF 14 Salisbury Road
CRF St Philip
CRF St Saviour
CRF 13 Dry Hill Park Road
**Total Church Repair Fund**
Car Park
St Saviour General
Legacies
St Andrew Building Reserve
Choir Fund
Care taker
Fund raising
Repair Fund Reserve
**Total Designated Funds**
**Designated Funds**
CRF Parish Church
CRF 12 Salisbury Road
CRF 14 Salisbury Road
CRF St Philip
CRF St Saviour
CRF 13 Dry Hill Park Road
**Total Church Repair Fund**
Car Park
St Saviour General
Legacies
St Andrew Building Reserve
Choir Fund
Care taker
Fund raising
Repair Fund Reserve
**Total Designated Funds**|**Opening**
**Balance**
**1.1.2020**
**£**
26,661
4,812
4,978
9,025
6,848
7,890
60,214
187
3
3,933
1,757
1,153
6,559
1,325
48,295
123,426
**1.1.2019**
23,957
4,010
4,275
11,163
14,968
5,865
64,238
503
3
2,917
1,747
1,240
6,209
1,272
18,766
96,895|**Income**
**£**
216
17
21
38
12
26
330
-
-
10
4
75
675
-
7,301
8,395
**Income**
205
13
14
35
20
21
308
862
-
1,016
10
75
675
103
7,437
10,486|**Expenditure**
**£**
(2,338)
-
-
-
(6,490)
-
(8,828)
(603)
(1)
-
(1,040)
-
(330)
(1)
(5,104)
(15,907)
**Expenditure**
-
-
-
(3,791)
(9,840)
-
(13,631)
(1,178)
-
-
-
(162)
(325)
(50)
(7,908)
(23,254)|**Transfers**
**£**
2,499
789
689
1,618
1,700
2,004
9,299
416
-
-
(720)
-
(416)
-
(120)
8,459
**Transfers**
2,499
789
689
1,618
1,700
2,004
9,299
-
-
-
-
-
-
-
30,000
39,299|**Closing Balance**
**31.12.2020**
**£**
27,038
5,618
5,688
10,681
2,070
9,920|
|---|---|---|---|---|---|
||||||61,015
-
2
3,943
1
1,228
6,488
1,324
50,372|
||||||124,373|
||||||**31.12.2019**
26,661
4,812
4,978
9,025
6,848
7,890|
||||||60,214
187
3
3,933
1,757
1,153
6,559
1,325
48,295|
||||||123,426|
Page 18
## **NOTES TO THE FINANCIAL STATEMENTS as at 31st December 2020**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
|**Restricted Funds**
St Peter & St Paul General
St Philip - CALEB
Special Opportunities Fund
St Andrew Refurb
St Peter & St Paul Boiler
Ministry Costs
Youth Worker
Christianity Explored
St Peter & St Paul Tower
St Saviour General
Training Opportunities
Jane Austen Fund
Mission Action Group
McClare Legacy
St Philips General
Vicar's Discretionary
Holy Moley
Housing reserve
Refurbishment Fund
Monuments
Kondoa Fund
**Total Restricted Funds**
**Restricted Funds**
St Peter & St Paul General
St Philip - CALEB
Special Opportunities Fund
St Andrew General
St Peter & St Paul Boiler
Ministry Costs
Youth Worker
Christianity Explored
St Peter & St Paul Tower
St Saviour General
Training Opportunities
Jane Austen Fund
Mission Action Group
McClare Legacy
St Philips General
Vicar's Discretionary
Holy Moley
Refurbishment Fund
Monuments
Kondoa Fund
**Total Restricted Funds**|**Opening**
**Balance**
**1.1.2020**
4,221
5,366
499
2,169
1,434
60,820
66,869
195
14,703
519
3,383
614
11,648
-
1,125
1,899
-
-
50,946
368
8,617
235,395
**1.1.2019**
2,227
6,408
249
-
1,434
62,015
63,977
195
14,580
(1)
5,329
786
3,238
-
(1)
3,095
-
6,710
362
29,631
200,234|**Income**
51
1,000
251
313
-
1,214
18,710
-
38
1
6
-
25,337
-
-
4,649
-
-
24,765
-
42,632
118,967
2,424
100
250
13,500
-
3,442
22,794
-
80
520
29
556
28,098
-
2,000
4,404
-
48,363
6
98,036
224,602|**Expenditure**
(984)
(1,086)
-
(3,235)
-
-
(25,103)
(195)
-
(226)
(2,308)
(295)
(27,925)
-
(429)
(8,177)
-
(120)
(54,550)
-
(32,372)
(157,005)
(430)
(1,142)
-
(11,331)
-
(4,637)
(29,902)
-
43
-
(1,975)
(728)
(29,670)
-
(874)
(5,600)
-
(4,127)
-
(120,250)
(210,623)|**Transfers**
-
-
(750)
753
-
(5,000)
-
-
-
-
750
-
-
-
-
2,000
-
120
(33)
-
-
(2,160)
-
-
-
-
-
-
10,000
-
-
-
-
-
9,982
-
-
-
-
-
1,200
21,182|**Closing Balance**
**31.12.2020**
3,288
5,280
-
-
1,434
57,034
60,476
-
14,741
294
1,831
319
9,060
-
696
371
-
-
21,128
368
18,877|
|---|---|---|---|---|---|
||||||195,197|
||||||**31.12.2019**
4,221
5,366
499
2,169
1,434
60,820
66,869
195
14,703
519
3,383
614
11,648
-
1,125
1,899
-
50,946
368
8,617|
||||||235,395|
Page 19
**NOTES TO THE FINANCIAL STATEMENTS as at 31st December 2020**
## **The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour**
## **10. Analysis of missionary and charity giving**
|**sis of missionary and charity giving**||
|---|---|
|Children's Society
Church Urban Fund
Connaught Palliative
FEAST (Tonbridge Area Churches Together)
High Hopes (AV equipment)
High Hopes
Hope for Justice (Retrak)
Hopsice in the Weald
Islamic Help
Kent CDAP
Kondoa Diocese (via Rochester Diocese)
Kondoa Kindergarten
Langham Partnership
Lawrence Barham Memorial Trust
OMF International (The Gelsthorpes)
UBAKU Rwanda
West Kent MIND
West Kent YMCA|**£**
430
1000
430
1070
430
3189
3189
250
420
650
3189
3189
3189
3189
3189
250
250
420|
||27,923|
Page 20