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
Financia] Statements
of the
Parochial Church Council
For the year ended 31st December 2021
Vicar: The Reverend Ben Thorndike
Bank
Lloyds Bank ple, 121 High Street, Tonbridge
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Independent Examiners Perrys Accountants Limited Chartered Accountants and Registered Auditors Churchdown Chambers, Bordyke Tonbridge, Kent TN9 INR
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THE PARISH OF ST PETER & ST PAUL TONBRIDGE with St Andrew, St Philip and St Saviour
ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2021
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INTRODUCTION
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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).
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1.2. This is the tenth report prepared for the Parish of St Peter & St Paul Tonbridge under the above requirement.
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REFERENCE AND ADMINISTRATIVE INFORMATION
Administrative Information
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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; the Mabledon Trust),
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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 2021 until 31 December 2021 was as follows:
The Rev’d, Canon Mark Brown (Vicar until 21 January 2021) The Rev'd. Ben Thorndike (Vicarfrom 8 December 2021) The Revd Wendy Carr (Associate Vicar)
, David Balcombe Jean Bowring Brian Buck Adam Calvert (Churchwarden) Dianne Dartnell David Farquharson (from 26 May 2021) Minnie Fraser-Allen (until 26 May 2021) Steve Higgs Robert Kidson Jeremy King Patricia King Susan Knight (from 26 May 2021) Felicity Layton Alison Minton Les Naylor (Parish Treasurer until 26 May 2021) Helen Longley Sally Musson David Robins (PCC Secretary)
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Mike Seaman (until 26 May 2021) Maxine Smith (until 26 May 2021) Ray Tanner (Parish Treasurerfrom 26 May 2021) Paul White (Churchwarden)
3. GOVERNANCE, STRUCTURE AND MANAGEMENT
Constitution and governance
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3.1 The PCC is a corporate body and its general functions are set out in the Parochial Church Council (Powers) Measure 1956,
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3,2 Parish governance is set within the framework of the Church Representation Rules 2020.
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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 20 elected representatives and ex officio members,
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3.4 There are four churches within the parish namely, St Peter & St Paul (Parish Church), St Andrew, St Philip and St Saviour.
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3.5 The PCC has in place policies and procedures on a wide range of matters including health and safety, disability issues and Safeguarding. All those working with children and vulnerable adults have undergone the necessary safeguarding training and disclosure and barring service (DBS) checks,
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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 Parish Treasurer and the PCC Secretary. During the period of vacancy (21 January — 8 December) three extra members of the PCC were elected to serve on the Standing Committee, The PCC has also established a Finance Committee, a Mission Action Group, a Property Group and 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
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from church representatives. The Kondoa Sub Committee meets as necessary to oversee the link between the parish and the Diocese of Kondoa in Tanzania.
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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,
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3.9 The committee structure is as follows: - PCC - Standing Committee - Finance Committee - Mission Action Group - Property Group - Kondoa Sub Committee
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Management
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3,10 The Churchwardens, together with the 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 to the Vicar, the staff included the associate Vicar, a Youth and Children’s Minister and part-time Assistant, ~ 6 Readers, 2 Licensed Lay Ministers, 2 Pastoral Assistants and 2 Pastoral Assistants Emeritus.
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3.11 In October 2020, the Rev’d. Canon Mark Brown announced his departure from the parish. The vacancy formally commenced on 21 January 2021 and ended on 8 December 2021 with the Institution, Induction and Installation of the Rev’d. Ben Thorndike.
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4, OBJECTIVES AND ACTIVITIES
Mission
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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.”
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4.2 This mission statement will be reviewed as and when appropriate.
Main Objectives for 2021
At the beginning of 2021 our church buildings were closed in response to a rise in cases of COVID 19 the parish also entered a vacancy at the same time.
- 43 The main objectives for 2021 were:
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(1) To ensure the Wardens, Associate Vicar & PCC continued to monitor the situation for church re-opening and emerging possible activities in the light of changing government restrictions and guidance & Church of England advice.
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(2) To compile the Parish Profile, appoint parish representatives and advertise for the next Incumbent with support from the Rochester Diocese and CPAS (Patron), with a view to interviewing and appointing.
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(3) To maintain the profile of the Youth & Children’s Minister and Youth & Children’s Worker with families during lockdown and consider when and where possible to reengage in person with families in the most covid-safe way. To encourage the maintenance of online and telephone links,
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(4) For the Associate Vicar to maintain wider community links, to continue to support the spiritual well-being of the parish and oversee the pastoral care of those involved.
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(5) To seek to improve the audio-visual equipment and support the growth of the team.
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(6) To continue to provide opportunities for those seeking to know more about faith through online opportunities such as the Alpha course.
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(7) To maintain engagement with those seeking baptism, marriage, and to continue supporting funeral ministry.
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(8) To continue to maintain links with Feast and seek to re-open other community engagement links when possible.
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(9) To improve the record-keeping and welcoming of newcomers using databases and seek to find ways of connecting with the online community.
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(10) To ensure full compliance with safeguarding principles outlined by the National Church and the Diocese
Strategies and Activities
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44 The following strategies and activities were undertaken to support the objectives in paragraph 4,3 above:
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(1) Andy Page and Emily Speed (until she moved to High Hopes) were encouraged to find new and innovative ways to engage with the young people, whilst considering the ever-changing restrictions.
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(2) Continuing to provide online opportunities for worship and using available online material for those enquiring about faith and marriage preparation whilst Covid restrictions were still in place.
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(3) Supporting and encouraging parishioners in their volunteer roles and connections within the wider parish and organisations including Feast and immunisations centres, Age UK etc.
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_ (4) Maintaining work on the database of church contacts ensuring its use as a living and working document.
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(5) The churchwardens with the PCC seeking to ensure compliance with the Church of England’s policy and the maintenance of accurate records of safeguarding training and DBS (Disclosure & Barring Service) checks
Role of Volunteers
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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, AV technician and musicians or in equally important roles behind the scenes.
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ACHIEVEMENTS AND PERFORMANCE
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Outcomes from activities
The COVID-19 pandemic and the restrictions accompanying lockdown meant that the activities of the Parish were significantly affected.
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(1) Pastoral connections continued to be made throughout the year, particularly supporting those who were lonely or unable to leave their homes. The Living Stones initiative sought to encourage people in small groups spiritually, practically and in the gradual return to services and serving.
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(2) London Institute of Contemporary Christianity preaching series to encourage volunteers in roles within the community.
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(3) The Alpha online course was run twice in the year with follow up groups and courses emerging from them. A marriage preparation course was also run online,
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(4) Feast continued to serve those in need of support with food and signposting to relevant agencies where appropriate, Some in-person meals returned for families in the school holidays. Collections of food were made across the parish from people’s doorsteps embracing and supporting the wider community’s support. -
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(5) Youth, children and families work continued online, returning in person when it was safe to do so. One such initiative was ‘Worship in the Wild’, an outdoor opportunity for fun and worship for families.
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(6) Work continued in order to improve the administration of safeguarding training and DBS checks, Safer recruitment procedures were improved and have been implemented going forward for all volunteers.
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(7) Health walks, registered with Tonbridge and Malling Borough Council (TMBC), started from St Philips Church. Other links with the Diocese of Rochester and TMBC enabled energy saving packs to be delivered to those who most needed them.
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(8) Upgrade of audio visual undertaken, improving both online and in-person services, with potential to use for wider ministry purposes in the future.
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(9) Part-time communications officer employed, working with the website and encouraging good communication with the parish through a new monthly online and delivered newsletter. Improved opportunities for connectivity through both online and in-person ‘contact-us’ cards. Improved links and advertising with the wider parish.
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(10) Runninga pastoral principles course for the parish in preparation for engaging with the Living in Love and Faith initiative at a later date.
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(11) Maintaining links with schools through online and the return of in-church services and school assemblies.
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FINANCIAL REVIEW
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6.1 The finances of the church in 2021 continued to be affected by the COVID-19 crisis. The General Fund budget approved by the PCC for 2021 had a surplus of around £12,000, with income forecast at £286,000, and expenditure at £300,000.
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6.2 Income for the year was slightly above budget mainly due to the retention of weddings and funerals income (normally passed to diocese but retained during interregnum) and increase in lettings income. The surplus of £12,000 was transferred to the ministry fund.
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6.3 Expenditure was carefully controlled, and opportunities to furlough staff were taken, heating was minimised in empty churches and building maintenance work was reviewed and postponed where possible.
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6.4 The Balance Sheet showsa rise in value of approximately £266,000, mainly from a revaluation of the property portfolio showing an increase of £220,000 from the previous year. Balances at the end of 2021 are:
- 1) General Fund - £2,093,971 an increase of £221,632 2) Designated Funds£158,038 an increase of £33,665 3) Restricted Funds - £205,968 an increase of £10,771
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6.5 It has been obvious that certain amounts of regular giving has declined towards the end of the year due to changes to the electoral roll. This will mean the budget for 2022 may need to draw on reserves.
Reserves Policy
- 6,6 The PCC aims to hold reserves equivalent to 3 months recurring cost including diocesan offer and staff costs.
7. FUTURE PLANS
Key Objectives and Activities
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7.1. The new incumbent took up post in December 2021. Preliminary objectives for 2022 are as follows (subject to Covid restrictions):
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(1) Of first importance is the re-establishment of weekly services at all four churches of the parish to enable the church family to reconnect to their regular place of worship, or to settle into a new weekly place of worship within the parish. From this point the churches can begin rebuilding life and ministry as both i) four separate worshipping communities, and ii) one church family across the wider parish.
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(2) Re-establishing weekly in-person provision for children and young people across the parish. Nurturing those families who remain in regular attendance, and reconnecting with fringe families who have drifted during the past two years.
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(3) Setting a new 3-5 year vision for life and ministry in the parish.
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(4) Settle and stabilise the staff and wider ministry team after a long season of Covid restrictions, combined with an interregnum and latterly change of incumbent.
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(5) Working to reduce the deficit in parish finances.
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(6) A review of the administration systems of the church in order to more effectively support ministry and mission across the parish.
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
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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.
Reverend Ben Thorndike Dated: | | 2002
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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 2021.
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
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the accounts do not accord with those records; or
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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.
Steve Hale FCA, FCCA
For and on behalf of Perrys Accountants Limited Chartered Accountants Churchdown Chambers, Bordyke, Tonbridge, Kent TN9 INR Dated:
Page 8
BALANCE SHEET
7
as at 31st December 2021
The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour
| Notes | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|
| Pages 11-18 | £ | £ | £ | £ | ||
| FIXEDASSETS | ||||||
| Tangible assets | ||||||
| Property | 3 | 2,040,000 | 1,820,000 | |||
| Office andAudio | Audio Visual Equipment | 4 | 20,366 | 12,995 | ||
| 2,060,366 | 1,832,995 | |||||
| INVESTMENTS | 5 | 19,648 | 17,189 | |||
| 19,648 | 17,189 | |||||
| CURRENT | ASSETS | |||||
| Debtors | 6 | 13,858 | 15,894 | |||
| 13,858 | 15,894 | |||||
| Bank and | Cash inhand | |||||
| Central Board ofFinance | 127,228 | 127,165 | ||||
| Church Repair Fund Deposits | 63,123 | 60,863 | ||||
| Bank Accounts | ||||||
| Lloyds Current Account | 22,240 | 24,011 | ||||
| Lloyds DepositAccount | 142,511 | 102,499 | ||||
| LloydsMAG Restricted | 5] | 81 | ||||
| Lloyds Kondoa | 1,316 | 5,214 | ||||
| MissionAction GroupCAF Gold ac | - | - | ||||
| Mission Action GroupCAF cash ac | - | - | ||||
| Lloyds Vestry Account | 13,063 | 12,370 | ||||
| Cash inHand | 19 | 4] | ||||
| 369,551 | 332,244 | |||||
| CREDITORS: Amounts falling due | ||||||
| withinone year | 7 | (5,446) | (6,413) | |||
| (5,446) | (6,413) | |||||
| NETASSETS | 2,457,977 | 2,191,909 | ||||
| FUNDS | ||||||
| Unrestricted Funds | ||||||
| General Fund - Balance at 1st January 2021 | 1,872,339 | 1,818,097 | ||||
| Movement | in GeneralFund duringtheyear | 221,632 | 54,242 | |||
| Balance at | 31stDecember 2021 | 2,093,971 | 1,872,339 | |||
| Designated Funds | 9 | 158,038 | 124,373 | |||
| 2,252,009 | 1,996,712 | |||||
| Restricted Funds | 9 | 205,968 | 195,197 | |||
| 2,457,977 | 2,191,909 |
Page 9
as at 31st December 2021
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STATEMENT OF FINANCIAL ACTIVITIES
The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Funds|Restricted|Total Funds|
|Notes|General|Designated|Funds|2021|2020|
|Pages|11-18|
|£|£|£|£|£|
|INCOME|AND ENDOWMENTS FROM|
|Donations|and|legacies|la|236,412|30,682|161,445|428,539|370,391|
|Other|trading|activities|Ib|32,970|9,618|-|42,588|35,853|
|Investments|Ic|374|242|53|669|1,286|
|Income|from|charitable|activities|Id|23,342|-|-|23,342|20,272|
|Other|incoming|resources|le|-|-|-|-|-|
|TOTAL|293,098|40,542|161,498|495,138|427,802|
|EXPENDITURE|ON|
|Raising|funds|lf|-|165|-|165|]|
|Charitable|activities|2a|269,108|16,025|166,231|451,364|469,259|
|TOTAL|269,108|16,190|166,231|451,529|469,260|
|Gains and|losses|on|investment|assets|2,459|-|-|2,459|56,449|
|NET INCOME|26,449|24,352|(4,733)|46,068|14,991|
|Transfers|between|Funds|
|Church|Repair|Fund|(CRF)|(9,313)|9,313|-|-|-|
|Tithe|to|Mission Action|Group|-|-|-|-|-|
|Other|(15,504)|-|15,504|-|-|
|Gains|and losses|on|revaluation|of|property|220,000|-|-|220,000|-|
|NET MOVEMENT IN FUNDS|221,632|33,665|10,771|266,068|14,991|
|Balances|brought forward|
|as|at|lst January|2021|1,872,339|124,373|195,197|2,191,909|2,176,918|
|Balances|carried|forward|
|as|at|31st December|2021|2,093,971|158,038|205,968|2,457,977|2,191,909|
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Page 10
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CASH FLOW STATEMENT
as at 31st December 2021
The Parochial Church Council (PCC) of The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Cash generated from operations activities | ||
| Not IncomingResources for the Year | ||
| Unrestricted funds | 221,632 | 54,242 |
| Designated funds | 33,665 | 947 |
| Restricted funds | 10,771 | (40,198) |
| Total | 266,068 | 14,99] |
| Add back depreciation charge | 10,957 | 6,419 |
| Revaluation adjustment | (220,000) | - |
| Gainand loss oninvestment | (2,459) | (56,107) |
| Reconciliation to cash generated from operations: | 54,566 | (34,697) |
| Cash inflow due to decrease in debtors | 2,036 | 2,441 |
| Cash inflowdue to increase in creditors | (967) | (7,296) |
| Movements in working capital | 1,069 | (4,855) |
| Investing activitics | ||
| Purchase offixed assets | (18,328) | (8,109) |
| Not increase in cash from operating activities | 37,307 | (47,661) |
| Netcash resources atbank at beginningofyear | 332,244 | 379,905 |
| Netcash atbank at31 December 2021 | 369,551 | 332,244 |
| Analysis ofthe Balances ofCash as Shown in theBalance Sheet | ||
| £ | £ | |
| Central Board of Finance | 127,228 | 127,165 |
| Church RepairFund Deposits | 63,123 | 60,863 |
| Bank accounts and cash inhand | 179,200 | 144,216 |
| At31stDecember2021 | 369,551 | 332,244 |
Page 11
‘
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES INCOMING RESOURCES
as at 31st December 2021
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 | |
|---|---|---|---|---|---|
| General | Designated | Funds | 2021 | 2020 | |
| Income and endowments from | £ | £ | £ | £ | £ |
| 1 (a) Donations andlegacies | |||||
| Regular donations: GiftAid | 146,127 | - | - | 146,127 | 154,216 |
| Occasional donations: Gift Aid | 19,618 | - | 9,738 | 29,356 | 13,067 |
| Regular donations: non Gift Aid | 5,563 | - | - | 5,563 | 10,329 |
| Occasional donations: non GiftAid | 22,897 | - | 383 | 23,280 | 28,580 |
| IncomeTax recovery | 42,187 | - | 27,341 | 69,528 | 57,935 |
| Collections at services | 20 | - | - | 20 | 109 |
| Designated& RestrictedFunds | |||||
| St Peter & St Paul |
- | 20 | 670 | 690 | 40 |
| StPhilip - CALEB |
- | - | - | - | - |
| StSaviour | - | - | 7,513 | 7,513 | - |
| StAndrew Refurb | - | - | - | - | 313 |
| Other Special Funds (inc Choir/Organ fund) | - | 10,662 | 115,800 | 126,462 | 104,802 |
| Grants - non recurring | |||||
| Legacies | - | 20,000 | - | 20,000 | 1,000 |
| 236,412 | 30,682 | 161,445 | 428,539 | 370,391 | |
| 1 (b) Other tradingactivities | |||||
| Fetes and coffee mornings etc. | - | 485 | - | 485 | - |
| Magazine advertising | 3,875 | - | - | 3,875 | 2,140 |
| Lettings | 29,095 | 9,133 | - | 38,228 | 33,713 |
| 32,970 | 2,618 | - | 42,588 | 35,853 | |
| 1 (c) Interest (inc Poor and Alms / War div) | 374 | 242 | 53 | 669 | 1,286 |
| 1 (d) Incomefrom chariiable activities | |||||
| Magazine sales income | 962 | - | - | 962 | 936 |
| Otherincome | 9,841 | - | - | 9,841 | 14,548 |
| Fees - weddings | 2,714 | - | - | 2,714 | 94 |
| Fees - funerals | 9,075 | - | - | 9,075 | 2,359 |
| StPeter& St Paul Centre income | 750 | - | - | 750 | 2,335 |
| 23,342 | - | - | 23,342 | 20,272 | |
| I (e) OtherIncomingresources | |||||
| Insurance claims | - | - | - | - | - |
| IncomingResources | 293,098 | 40,542 | 161,498 | 495,138 | 427,802 |
Total Incoming Resources
Page 12
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NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES RESOURCES USED
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as at 31st December 2021
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 | Total Funds | ||
|---|---|---|---|---|---|---|
| General | Designated | Funds | 2021 | 2020 | ||
| Expenditure on | £ | £ | £ | £ | £ | |
| 1(f) Raising funds | ||||||
| Costs offetes, bazaars& otherfund raising | - | 165 | - | 165 | 1 | |
| 2(a) Charitable activities | ||||||
| Grants andawaygiving | ||||||
| Church mission | - | - | 95,398 | 95,398 | 32,372 | |
| Church relief | - | - | 24,617 | 24,617 | 36,050 | |
| Other charitable giving | Ae | ~ | - | - | - | |
| Ministry costs (stipend and salaries)+interregnu | 95,470 | - | - | 95,470 | 112,300 | |
| Staffcosts | 12,405 | - | - | 12,405 | 19,359 | |
| Clergyaccommodation | 5,006 | - | - | 5,006 | 7,248 | |
| Staffmileage | 144 | - | - | 144 | 320 | |
| Parish Share | 72 | - | - | 72 | - | |
| Church runningcosts | ||||||
| Insurance | 10,905 | - | ~ | 10,905 | 11,130 | |
| Heating | 11,138 | ~ | - | 11,138 | 15,304 | |
| Lighting | 5,050 | - | - | 5,050 | 5,234 | |
| Waterand sewerage | ‘1,784 | - | - | 1,784 | 3,099 | |
| Cleaning | 10,753 | - | - | 10,753 | 9,842 | |
| Gardening | 795 | - | - | 795 | 1,049 | |
| Maintenance | 10,065 | 16,025 | 1,000 | 27,090 | 20,858 | |
| Otherministry costs | 1,210 | - | 999 | 2,209 | 5,414 | |
| Choir and organ | 5,666 | - | - | 5,666 | 6,141 | |
| Costs ofmagazine bookstall, publications | 3,782 | - | - | 3,782 | 3,040 | |
| Youth & children | 1,787 | - | 22,359 | 24,146 | 26,731 | |
| Mission outreach | 2,279 | - | 85 | 2,364 | 2,970 | |
| St Peter& StPaul Centre expenses | 896 | - | - | 896 | 1,675 | |
| New building/capital work | - | - | 15,349 | 15,349 | 227 | |
| Refurbishment cost | - | - | (1,306) | (1,306) | 56,656 | |
| Wedding fees | 415 | - | - | 415 | 384 | |
| Funeral fees | 429 | - | - | 429 | 46 | |
| Managementandadministration | ||||||
| Administration staff | 41,645 | - | - | 41,645 | 51,636 | |
| Finance staff | 19,532 | - | - | 19,532 | 18,940 | |
| General administration | 9,570 | - | 250 | 9,820 | 1,456 | |
| Computers & supplies | 3,608 | - | - | 3,608 | 2,113 | |
| Telephone | 5,297 | - | - | 5,297 | 4,664 | |
| Bankcharges | 315 | - | - | 315 | 531 | |
| Stationery&books | 761 | - | - | 761 | 1,214 | |
| Photocopiers | 1,372 | - | - | 1,372 | 1,225 | |
| Depreciation | . | 3,477 | - | 7,480 | 10,957 | 6,419 |
| 2b Governance costs | ||||||
| IndependentExaminer's fee | 3,480 | - | - | 3,480 | 3,612 | |
| Total direct costs | 269,108 | 16,025 | 166,231 | 451,364 | 469,259 | |
| TotalExpenditure | 269,108 | 16,190 | 166,231 | 451,529 | 469,260 |
.
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 Financia! 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 ona 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 ona 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
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.
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 £525,000 14 Salisbury Road £525,000 13 Dry Hill Park Crescent £990,000 £2,040,000
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 madea 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 £2,459, 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 | |||||||
|---|---|---|---|---|---|---|---|
| Equipment and | Furniture | Computers | Audlo Visual | Total | |||
| £ | £ | £ | £ | ||||
| Cost | |||||||
| At 1.1.21 Additions Disposals |
47,530 1,038 - |
13,655 1,300 - |
95,882 15,991 - |
157,067 18,329 - |
|||
| At 31.12.21 | 48,568 | 14,955 | 111,873 | 175,396 | |||
| Depreciation | |||||||
| At 1.1.21 | 42,663 | 8,908 | 92,501 | 144,072 | |||
| Eliminated on disposal | 2,778 | 2,769 | 5,411 | 10,958 | |||
| Charge for the year | - | - | - | - | |||
| At 31.12.21 | 45,44] | 11,677 | 97,912 | 155,030 | |||
| NetBook Value 31.12.2021 | _ | 3,127 ,,, |
.. | 3,278 | 13,961 20,366 —————————————————— |
||
| Net Book Value 31.12.2020 | 4,867 | 4,747 | 3,381 | 12,995 | |||
| 5. | Investments | 2021 | 2020 | ||||
| £ | £ | ||||||
| Market value brought forward at 1 January 2021 | 17,189 | 16,082 | |||||
| Gain/(Loss) on revaluation | 2,459 | 1,107 | |||||
| Market value as at 31 December2021 | 19,648 | 17,189 | |||||
| 6. | Debtors | 2021 | 2020 | ||||
| £ | £ | ||||||
| Income Tax Recoverable | . | - | |||||
| Other debtors | 13,858 | 15,894 | |||||
| 13,858 | 15,894 | ||||||
| 7, | Creditors: due within one year | 2021 | 2020 | ||||
| £ | £ | ||||||
| Pension costs | 51 | 5] | |||||
| Accounts payable | 2,668 | 3,094 | |||||
| Agency collections | 2,727 | 3,268 | |||||
| ‘ | 5,446 | 6,413 | |||||
| 8. | Analysis ofstaff costs and remuncration ofkey | management personnel | |||||
| 2021 | 2020 | ||||||
| £ | £ | ||||||
| Wages and salary costs | 83,967 | 94,678 | |||||
| Social security costs | 6,758 | 6,758 | |||||
| Employer pension contribution Salariesandwagesincludingsocialsecuritycosts |
2,596 93,321 |
2,994 104,430 |
The average number of employees during the year was 8 (2020: 9).
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
as at 31st December 2021
:
NOTES TO THE FINANCIAL STATEMENTS
The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour
| Opening | |||||
|---|---|---|---|---|---|
| 9, Analysis offundsmovements | Balance | Income | Expenditure | Transfers | ClosingBalance |
| 1.1.2021 | 31.12.2021 | ||||
| £ | £ | £ | £ | £ | |
| DesignatedFunds | |||||
| CRFParishChurch | 27,038 | 185 | (5,312) | 2,506 | 24,417 |
| CRF 12 SalisburyRoad | 5,618 | 10 | - | 791 | 6,419 |
| CRF 14 SalisburyRoad | 5,688 | 10 | - | 691 | 6,389 |
| CRE StPhilip | 10,681 | 20 | - | 1,619 | 12,320 |
| CRF St Saviour | 2,070 | 4 | (1,980) | 1,701 | 1,795 |
| CRF 13 Dry Hill Park Road | 9,920 | 19 | - | 2,004 | 11,943 |
| Total Church Repair Fund | 61,015 | 248 | (7,292) | 9,312 | 63,283 |
| CarPark | - | 20 | (19) | 1 | 2 |
| St Saviour General | 2 | - | - | (2) | - |
| Legacies | 3,943 | 20,001 | - | 1 | 23,945 |
| StAndrewBuildingReserve | 1 | - | - | Q@) | - |
| ChoirFund | 1,228 | 75 | - | - | 1,303 |
| Care taker | 6,488 | 675 | (96) | 1 | 7,068 |
| Fundraising | 1,324 | 485 | (165) | - | 1,644 |
| Repair fund 12/14 Sailsbury Road | - | - | - | 40,000 | 40,000 |
| RepairFundReserve | $0,372 | 19,038 | (8,618) | (39,999) | 20,793 |
| Total Designated Funds | 124,373 | 40,542 | (16,190) | 9,313 | 158,038 |
| Designated Funds | Income | Expenditure | Transfers | ||
| 11.2020 | 31,12,2020 | ||||
| CRFParish Church | 26,661 | 216 | (2,338) | 2,499 | 27,038 |
| CRE 12 SalisburyRoad | 4,812 | 17 | - | 789 | 5,618 |
| CRF 14 SalisburyRoad | 4,978 | 2) | - | 689 | 5,688 |
| CRF StPhilip | 9,025 | 38 | - | 1,618 | 10,681 |
| CRF St Saviour | 6,848 | 12 | (6,490) | 1,700 | 2,070 |
| CRF 13 Dry Hill ParkRoad | 7,890 | 26 | - | 2,004 | 9,920 |
| Total Church Repair Fund | 60,214 | 330 | (8,828) | 9,299 | 61,015 |
| CarPark | 187 | - | (603) | 416 | - |
| StSaviourGeneral | 3 | - | qd) | - | 2 |
| Legacies | 3,933 | 10 | - | - | 3,943 |
| StAndrew BuildingReserve | 1,757 | 4 | (1,040) | (720) | 1 |
| ChoirFund | 1,153 | 75 | - | - | 1,228 |
| Care taker | 6,559 | 675 | (330) | (416) | 6,488 |
| Fund raising | 1,325 | - | (1) | - | 1,324 |
| Repair FundReserve | 48,295 | 7,301 | (5,104) | (120) | 50,372 |
| TotalDesignatedFunds | 123,426 | 8,395 | (15,907) | 8,459 | 124,373 |
Page 18
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NOTES TO THE FINANCIAL STATEMENTS
as at 31st December 2021
The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Opening|
|Balance|Income|Expenditure|Transfers|Closing Balance|
|Restricted|Funds|1.1.2021|31.12.2021|
|St Peter &|St Paul|General|3,288|1|(983)|-|2,306|
|St Philip|- CALEB|5,280|-|(2,083)|-|3,197|
|Special|Opportunities|Fund|-|1,050|-|-|1,050|
|AV Fund|-|15,529|(4,373)|1|11,157|
|St Andrew|Refurb|-|-|-|-|-|
|St Peter &|St Paul Boiler|1,434|-|-|-|1,434|
|Ministry|Costs|57,034|9,983|-|12,001|79,018|
|Youth|Worker|60,476|15,626|(22,359)|-|53,743|
|Christianity Explored|-|-|-|-|-|
|St Peter &|St Paul Tower|14,741|786|(5,897)|-|9,630|
|St|Saviour|General|294|9,076|(9,452)|-|(82)|
|Training|Opportunities|1,831|-|(999)|1|833|
|Jane Austen Fund|319|383|(250)|1|453|
|Mission Action|Group|9,060|15,754|(24,177)|-|637|
|McClare Legacy|-|-|-|-|-|
|St|Philips|General|696|-|(430)|-|266|
|Vicar's|Discretionary|37)|1,970|(525)|3,500|5,316|
|Holy|Moley|-|-|-|-|-|
|Housing|reserve|-|-|-|-|-|
|Refurbishment|Fund|21,128|394|695|-|22,217|
|Monuments|368|-|-|-|368|
|Kondoa Fund|18,877|90,946|(95,398)|-|14,425|
|Total|Restricted Funds|195,197|161,498|(166,231)|15,504|205,968|
|Restricted|Funds|
|1.1.2020|31.12.2020|
|St Peter &|St Paul|General|4,221|51|(984)|-|3,288|
|St Philip|- CALEB|5,366|1,000|(1,086)|-|5,280|
|Special|Opportunities|Fund|499|251|-|(750)|-|
|St Andrew Refurb|2,169|313|(3,235)|753|-|
|St Peter &|St Paul|Boiler|1,434|-|-|-|1,434|
|Ministry|Costs|60,820|1,214|-|(5,000)|57,034|
|Youth|Worker|66,869|18,710|(25,103)|-|60,476|
|Christianity Explored|195|-|(195)|-|-|
|St Peter &|St Paul|Tower|14,703|38|-|-|14,741|
|St|Saviour|General|519|1|(226)|-|294|
|Training|Opportunities|3,383|6|(2,308)|750|1,831|
|Jane|Austen|Fund|614|-|(295)|-|319|
|Mission|Action|Group|11,648|25,337|(27,925)|-|9,060|
|McClare Legacy|-|-|-|-|-|
|St Philips|General|1,125|-|(429)|-|696|
|Vicar’s Discretionary|1,899|4,649|(8,177)|2,000|371|
|Holy Moley|-|-|-|-|-|
|Housing reserve|-|-|(120)|120|-|
|Refurbishment Fund|50,946|24,765|(54,550)|(33)|21,128|
|Monuments|368|-|-|-|368|
|Kondoa Fund|8,617|42,632|(32,372)|-|18,877|
|Total|Restricted Funds|235,395|118,967|(157,005)|(2,160)|195,197|
----- End of picture text -----
Page 19
.
NOTES TO THE FINANCIAL STATEMENTS
‘
as at 31st December 2021
The Parish of St Peter and St Paul, Tonbridge with St Andrew, St Philip and St Saviour
10. Analysis of missionary and charity giving
| Analysis of missionary andmissionary andand charity giving | |
|---|---|
| £ | |
| Gelsthorpe Family -OMF |
3,106 |
| Bishop KenBarham | 3,106 |
| Hope for Justice (Retrak) | 706 |
| HighHopes | 3,105 |
| Langham Partnership | 3,105 |
| Kondoa (Diocese) | 3,107 |
| Kondoa (School) | 3,107 |
| School ofthe Good Shepherd (aCMS project) | 412 |
| ChristianFriends toSeamen Society | 412 |
| Fegans | 797 |
| Premier Christian Radio | 406 |
| Church Urban Fundmustard seed appeal | 406 |
| Prison Fellowship | 407 |
| Christian Aid | 406 |
| Barnabas Trust | 794 |
| OpenDoors | 407 |
| UbakaU Rwanda | 387 |
| 24,176 |
Page 20