PAROCHIAL CHURCH COUNCIL
ANNUAL REPORT FOR 2024 AND INDEPENDENTLY EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 approved by the Parochial Church Council in April 2025
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST MARY THE VIRGIN SWANLEY
REGISTERED CHARITY No 1133939
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
No parish in the Church of England receives money from the government, local councils or from taxation for its day-to-day running costs.
Every parish relies on gifts of money to run.
St Mary’s is no different: we receive NO money from the government or any local council.
If you have a Council Tax bill and it refers to a “parish” this is the local town or parish council and NOT the church!
Our income is not sufficient to meet all our needs, in particular we are not contributing towards the provision of a priest.
Our thanks are due to the Diocese of Rochester who, recognizing our financial circumstances, have been extremely patient and kind.
Fr Dane Batley-Gladden
Vicar
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
CONTENTS
ITEM .............................................................................................................................................. PAGE Minister & Officers, registered address & professional advisers ................................ 3 Report of the Minister and Officers ......................................................................... 4 to 9 Independent Examiners Report to Minister and Officers .......................................... 10 Statement of Financial Activities (income and expenditure) ..................................... 11 Statement of Assets and Liabilities ............................................................................. 12 Notes to the accounts ............................................................................................. 13 to 19
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
MINISTER AND OFFICERS
Ex-officio PCC Members & Trustees Vicar & PCC Chairman
The Reverend Dane Batley-Gladden
Churchwardens
Christine Parkes Kevin Merrick (also PCC Vice Chair)
Deanery Synod Representatives
Kevin Merrick (from May 2024) Vacancy
Elected PCC Members & Trustees
Holly Attwood (Honorary Secretary) Sandra Merrick (Honorary Treasurer) Ruth Cove Larree Lloyd Toni Roast Janet Kitchener Elaine Fitzsimons (from May 2024) Val Parker (from May 2024)
REGISTERED ADDRESS
St Mary’s Church, London Road, Swanley, BR8 7AQ.
ACCOUNTANTS
SARGEANT PARTNERSHIP LTD
Chartered Accountants
5 White Oak Square, London Road, Swanley, BR8 7AG.
BANKERS
BARCLAYS BANK PLC
24 Lowfield Street, Dartford, DA1 1HD.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
ANNUAL REPORT OF THE MINISTER AND OFFICERS
The Parochial Church Council of St Mary the Virgin, Swanley (‘the PCC’ or ‘the Council’) present their annual report and financial statements for the year ended 31[st] December 2024.
Basis of Preparation of Accounts
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' 'true and fair view' provisions, together with FRS 102 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
Objectives and activities for the purpose of public benefit
The PCC has the responsibility of co-operating with the vicar, the Reverend Dane Batley-Gladden, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the church of St Mary the Virgin, Swanley. The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Mary’s. The PCC intends that our worship puts faith into practice through sacrament, scripture, prayer and music.
When planning our activities we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable everyone to live out their faith as part of our parish community through:
Worship and prayer - learning about the gospel; and developing knowledge and trust in Jesus Christ as Saviour, master and friend.
Provision of pastoral care for people living in the parish - especially building on the opportunities given by our churchyard which is used by many people in the parish and available to everyone in the parish for burials and interment of ashes.
Missionary, evangelism and outreach – using our superb location and facilities to proclaim a welcoming community of faith ready to support people in many different ways.
As part of our general public benefit, we provide a place and space for spiritual refreshment and nourishment of the soul: regardless of denomination or even faith, the opportunity for reflection is a basic human characteristic and St Mary’s is proud to be of service to all in this way.
To facilitate our work, it is important that we maintain the fabric of St Mary’s Church and of the Hall and Churchyard and raising money to enable this to be done efficiently and effectively is vital.
Achievements and performance
Worship and prayer
St Mary’s is rooted in the Anglo-Catholic tradition of the Church of England: this is built around the worship of almighty God in the Sacraments and teaching of the Church Universal across the centuries. Built upon the foundation of the offering of our prayer and praise in the Eucharist, the Mass, the Holy Communion (these three terms are all titles of the same service) with the True Presence of Jesus Christ under the form of bread and wine made present by the action of the Holy Spirit. The gift of the Spirit working among us and through us empowers us and propels us to take
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
the love of God to a world in which so many do not know they are loved. The Mission of St Mary’s Swanley is to enable God’s love to be seen, felt and understood by those in our town.
We offer the Mass in a sung service every Sunday at 10am, so that we begin each new week rooted in prayer and uplifted by our knowledge that we are fulfilled as human beings when we put into action all that God equips us to do. On Sunday afternoons, at 5pm, we offer a simple, said, evening service which takes the form of either Vespers from the Roman Breviary, Evening Prayer from the Book of Common Prayer or the Rosary. All are welcome at these services and there is never any prior knowledge assumed, so full service orders enable the participation of everyone from the newest beginner to the most experienced of Christians.
As is noted later in this report, Saint Mary’s is helped and supported by a wonderful group of volunteers, many of whom have served this church and community for decades. So much of what they do is unobserved, but it is appreciated by all who see beyond the smooth-running and incremental improvements. In many parishes, there is a real difficulty in attracting any churchwardens, in this parish we are blessed to have had Christine Parkes and Kevin Merrick serve as churchwardens faithfully. Not only do they work for the present, but also for the future, as they both foster the next generation of our church - both old and young alike - with inclusion and delight. We have much for which to be grateful in they way they both exercise their ministries.
The Electoral Roll reported at our annual meeting in 2024 was 76 (74 in 2023.) A complete revision of the roll is due in 2025.
Although Mass attendance is always unpredictable, we have returned to a regular pattern of firsttimers coming to join us simply because they were moved so to do. This is very encouraging and a really good sign of post-Covid recovery. The general trend in society to which we referred last year, (widespread anger which is never far from the surface) remains a challenge and is surely a consequence of the powerlessness which was so very obvious during the pandemic. Realizing that humans are not able simply to conquer everything in all circumstances has clearly been difficult for some. Building a community and a human society which knows itself to be dependent upon God’s good Providence must be a priority for all Christian witness.
The Richborough Family, the Diocese of Rochester and Dartford Deanery
The Right Reverend Norman Banks, Bishop of Richborough, retired at the end of March 2024. We have missed him, his wisdom and his humour a lot. The Venerable Luke Irving-Capel was announced in December as Bishop Norman’s successor and we look forward to welcoming him after his consecration in February 2025. We thank Fr Clive Jones, the Bishop’s Representative, who consistently provides advice, practical support and encouragement. He is a tower of strength to the whole of our constituency in the diocese of Rochester. Andy Wooding Jones, the Archdeacon of Rochester, retired in the Autumn and his wise counsel and constant support are greatly missed; his successor, the Venerable Sandra McCalla was announced as his successor in December, to begin her ministry in early 2025. The Reverend Richard Mortimer came to the end of his five-year term as Area Dean in April. He was an exceptionally gifted Area Dean and St Mary’s has much for which to be grateful in the ministry he offered. I was invited to succeed him and began my term as Area Dean in May 2024.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
The Church Building
In 2024 we continued the process of restoring the hall and had roofing works to try and stop a persistent leak in there. We attempted to explore the drainage issues which were also causing water penetration into the hall but from the floor upwards. We hope to make progress for the next report. Fairly substantial work was required on the boiler and heating system for the church. The organ requires some substantial work and we are in the process of applying for a faculty. There is a lot of work to be done, including resurfacing of the church car park, sorting the drains issue and ensuring we are handing on to those who succeed us an improved church and churchyard, not merely a maintained one.
Volunteers
As already mentioned, we depend on volunteers: the Council would like to extend their warmest thanks for the hard work and commitment without which our church simply could not function. The roles are far too numerous to mention, but we are so very grateful for the hard work and commitment of those who make our ministry possible. A parishioner began to volunteer considerable time and experience for church maintenance and we are grateful to Dave for all he has done.
Fundraising
We were pleased to have summer and Christmas fairs, each accompanied by a Grand Draw, a pattern which we shall repeat in 2025. In addition we continued our annual set of Sunday Parish Lunches which are much appreciated.
The Hall
Given the repair issues still outstanding, it is not surprising that regular use of the hall has yet to be restored. This is kept under active review by the Council.
The Churchyard
Regular maintenance of the churchyard was continued in 2024 following the appointment of a new contractor. The churchyard is a much-appreciated asset to our town and we continue to look for ways to extend appreciation of it by the general population of Swanley. Although closed to new burials since 2021, it is frequently visited for its quiet and the ability to contemplate.
Pastoral care & Safeguarding
The various national crises regarding safeguarding of children and vulnerable adults in the Church of England does not help the mission and ministry of its parishes. For St Mary’s safeguarding is at the core of all we do; it is well understood and the training offered by the national and diocesan authorities is accessed by members of this congregation in addition to the requirements for officers to complete it. The Council has given this a clear ongoing priority. The Council understands only too well that the Church in its widest sense is rightly held to higher standards than the rest of secular society and that the Church as a whole has sometimes failed to live up to the wholly reasonable expectations of victims and our wider society. The Council understands that we must play our part in restoring trust in the Church.
Pastoral care is exercised in a number of ways and the care which members of the family of faith here in Swanley have for each other is encouraging. This care extends well beyond the worshipping community and the Council pays tribute to all who are engaged in it.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
Mission, evangelism and outreach
The Council understands that the whole of society is currently in a post-faith stage: there is no widespread understanding of the Church as an institution for all. Faith is seen by many as merely the same as any other leisure-time activity: the preserve of those who are interested and of little value to those on the outside. St Mary’s believes that it is necessary to help all understand that the Church exists for the benefit of all, that God’s creation is worthy of love and that the Church should reach into every aspect of our community in order that this love may be made real to all.
To that end, an important part of the the ministry offered by St Mary’s is a “presence ministry” in as many aspects of the local community as possible. There is a weekly Mass at St Mary’s Primary School, together with involvement in the school’s governance, as I have served as a governor since 2014 and now chair the governing body. There are good links with High Firs Primary School, where I do assemblies. I have served as Mayor’s Chaplain for a number of years for the Town Council and we have provided stalls for the council-organized Armed Forces Day. Members of the extended St Mary’s family have a track record of involvement in a wide range of community groups, including assisting with the local foodbank and various clubs locally. We host the town’s annual Civic Remembrance Service and also a Christmas Carol Service on behalf of the Mayor. I am also Chaplain and Honorary President for the local Royal British Legion and am still going through the processes to become Chaplain to the Chislehurst and Sidcup Sea Cadet Corps. All of these roles raise the visibility of faith and give the opportunity to explore and sustain a pathway to faith for many who are uncommitted. The Council looks forward to working with these and other organizations over the coming year.
Our website has continued to evolve and provides a huge range of explanatory material about the worship which will be encountered here. Our weekly Mass Books and monthly Newsletter also explain the Mass in detail and extend knowledge through articles and pointers to where additional information can be found.
Bringing new people into a relationship with Christ can only be done by the parish. It cannot be led by the centre, nor can any central structure do anything else except support the work done ‘on the ground’ in parishes. The centralising nature of much bureaucracy nationally continues to hamper mission rather than enable it so we are very pleased that the Diocese of Rochester has committed itself to a growth agenda which depends upon parish effort.
Ecumenical relationships
St Mary’s continues to delight in the relationships with other churches and faiths in Swanley and beyond. Working together with our Roman Catholic colleagues for the celebration of the Stations of the Cross has been one very fruitful and enjoyable example of ways in which we can build up each other and rejoice in our common witness to Jesus Christ.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
Income in 2024 was £38,795 into unrestricted funds and £6,790 into restricted funds, making a total of £45,585.
Expenditure from unrestricted funds totalled £53,527 and from unrestricted funds £10,797: total expenditure was therefore £64,324.
The overall deficit was £18,839.
Yet in 2024 St Mary’s has not contributed to the cost of having a priest in the parish and so other parishes must not only pay for their own priest, but also towards the cost of Swanley having its own priest. This cannot continue indefinitely and so the parish must work hard to maximise its income and provide a compelling case for the people of the parish to dig deep to support our work.
In no other way can we hope to survive in the long term. No other parish owes us a priest. No part of the Church of England owes us a priest, this must be paid for the people of the town who wish to benefit from such a ministry.
By far our biggest single item of expenditure is energy with church maintenance costs also significant, but churchyard expenses for maintenance, tree surgery and grass cutting are high, too. Although many in the town delight in the churchyard, there is no assistance towards its cost from any outside quarter and it requires a considerable investment of time and money.
At a time when personal incomes are under pressure, our congregation have largely maintained their giving, for which we are very grateful. The Diocese of Rochester took part in a national scheme for the roll-out of contactless giving, in which St Mary’s was a successful applicant. This has significantly boosted our income and it is not an area in which we had expertise and so we would not have gone down this path had it not been for the scheme and so the Council wishes to record its appreciation and thanks to the Diocese and to the national Church structures which made it possible.
Our lectionaries and Book of the Gospels were life-expired and so the opportunity offered by the widespread adoption of the English Standard Version (UK Catholic Edition) of the Bible in England and Wales meant that we took advantage of pre-order discounts to secure the books we needed at a reduced rate. Generous gifts from some members of the congregation added to a memorial gift received some years ago to secure these very fine additions to our worship.
As a Charity, the members of the PCC are trustees and their responsibilities include the preparation of financial statements for each financial year, which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year.
In preparing financial statements giving a true and fair view, the trustees follow best practice and:
-
a) select suitable accounting policies and apply them consistently;
-
b) make judgements and estimates that are reasonable and prudent;
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c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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d) prepare the financial statements on a going concern basis unless it is
-
inappropriate to presume that the charity will continue in operation;
-
e) To make such accounts available to the public on request.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are responsible for keeping accounting records for six years which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Reserves policy
The Council believes it should have around three months’ worth of basic running expenses in reserve which in 2023 equated to approximately £4,200. This was comfortably exceeded by the amount remaining in the current account or as cash in hand at the year end and not allocated to debtors.
Structure, governance and management
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity.
The method of appointment of PCC members is set out in the Church Representation Rules. At St Mary’s the membership of the PCC consists of the incumbent (our vicar), churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church along with members of relevant synods who join the PCC ex officio. All those who are members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding PCC expenditure priorities. The PCC meets four times a year with a full agenda, and there is an additional meeting to approve accounts in advance of the APCM. Given its wide responsibilities the PCC works through individuals, groups and, where appropriate, committees to focus on a particular aspect of the church’s mission and activities.
Administrative information
St Mary’s Church is situated in London Road, Swanley. It is part of the Diocese of Rochester within the Church of England and it has passed resolutions with regard to the ministry of Bishops and Priests. As a result it is under the episcopal care of the Bishop of Richborough, the Right Reverend Norman Banks until his retirement at Easter 2024. Until a successor is appointed, the parish will come under the episcopal jurisdiction of the Right Reverend Jonathan Baker, the Bishop of Fulham.
The correspondence address is St Mary’s Vicarage, London Road, Swanley, BR8 7AQ. Registered charity number 1133939.
Fr Dane Batley-Gladden, Vicar
7[th] April 2025
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
INDEPENDENT EXAMINER’S REPORT TO THE MINISTER AND OFFICERS OF ST MARY THE VIRGIN, SWANLEY
I report on the accounts of the PCC for the year ended 31[st] December 2024, which are set out on pages 11 and 12 and their accompanying notes on pages 13 to 19.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. 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.
Joanne Brown
Sargeant Partnership Limited Chartered Accountants 5 White Oak Square London Road Swanley Kent BR8 7AG
Date:
1[st] May 2025
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
STATEMENT OF FINANCIAL ACTIVITIES
| STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|
| Unrestricted Restricted Total Note s Funds Funds 2024 £ £ £ INCOME Voluntary Resources 2(a) 17,184 942 18,126 Activities for Generating Funds 2(b) 6,922 6,922 Income from Investments 2(c) 5,848 5,848 Church Activities 2(d) 14,689 14,689 Other Income Resources 2(e) Pilgrimages 2(f) |
Total 2023 £ 35,948 5,229 2,241 11,590 - - |
|
| TOTAL INCOME 38,795 6,790 45,585 |
55,008 | |
| EXPENDITURE Church Activities 3(a) 48,361 10,797 59,158 Cost of generating voluntary income 3(b) 68 68 Fund-raising costs 3(c) 3,030 3,030 Church management and admin 3(d) 2,068 2,068 Pilgrimages 3(e) |
45,094 51 3,026 2,083 - |
|
| TOTAL EXPENDITURE 53,527 10,797 64,324 |
50,254 | |
| Profit/(loss) on disposal of fixed assets NET MOVEMENT IN FUNDS (14,732) (4,007) (18,839) Balance B/fwd 1 January 136,576 82,638 219,214 |
70,073 74,827 144,387 |
|
| Balance C/fwd 31 December 121,844 78,631 200,475 |
219,214 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
STATEMENT OF ASSETS AND LIABILITIES
| Fixed Assets Tangible Current Assets Stock Debtors Short Term Deposits Deposits in Diocesan Funds Current Account and Cash in hand Liabilities Creditors– amounts falling due in one year Net Current Assets |
2024 | 2024 | 2023 £ £ - 59,510 13 1,827 6,299 68,436 25,958 220,517 1,303 219,214 |
|---|---|---|---|
| Notes £ |
£ |
||
| 5 - |
- |
||
| 13 | |||
| 6 1,878 |
|||
| 8,514 | |||
| 172,596 | |||
| 19,505 | |||
| 202,506 | |||
| 7 2,031 |
|||
| TOTAL NET ASSETS | 200,475 | 219,214 | |
| PARISH FUNDS Unrestricted Restricted |
136,576 82,638 |
||
| 121,844 | |||
| 8 | 78,631 | ||
| TOTAL FUNDS | 9 | 200,475 | 219,214 |
Approved by the PCC on ……………………………. and signed on its behalf:
The Rev’d Dane Batley-Gladden Chairman
Sandra Merrick Honorary Treasurer
The notes on pages 13-19 form part of these accounts
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
1a Accounting policies
Basis of preparation and assessment of going concern
The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' 'true and fair view' provisions, together with FRS 102 (2019) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
1b Funds
Endowment funds are capital, given in such a form that only the interest may be spent whilst the original gift remains intact. The interest may be used either as restricted or unrestricted funds depending on the purpose for which the endowment was established.
St Mary’s has no endowment funds and therefore there is no column shown for them in these accounts.
Restricted funds represent:
a) income from trusts or endowment which may be expended only on those restricted objects provided in the terms of the trust or bequest,
and
b) donations or grants received from a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given, any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund.
Interest on Restricted Funds: by PCC resolution, interest earned is allocated primarily to the Reserve Fund the object of which is church and hall maintenance. It remains within the competence of the Council to allocate interest to the restricted funds on this or an average balance basis by further resolution.
Unrestricted funds are general funds, which can be used for the ordinary purposes of the PCC.
Incoming Resources: Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resources to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Interest as when it is accrued by the payer. All other income is recognised when it is received. All incoming resources are accounted for gross.
Resources expended: Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
Diocesan Share: The parish share is a voluntary payment which is set by the PCC as an aspiration in the Autumn of each year. The Council then uses its best endeavours to meet the offer made to the diocese as part of the annual cycle which is suggested by the Bishop. Any parish share unpaid at 31 December is therefore not provided for in these accounts.
.
1c Fixed Assets
Consecrated and benefice property of any kind is excluded from the accounts by section 10 of the Charities Act 2011.
Movable church furnishings held by the vicar and churchwardens on special trust from the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time.) For anything acquired prior to 2000, there is insufficient cost information available and therefore such assets are not valued in the financial statements.
Subsequently all equipment used within the church premises costing less than £1,000 is written off when incurred, any equipment costing £1,000 or more is depreciated on a straight line basis over 4 years.
The PCC owned 26% of the value of the curate’s house in Pinks Hill, Swanley so it was included at a deemed cost being its 2003 valuation, its cost being depreciated at £1,000 with effect from 2006.
The property was sold during the 2023 financial year and has now been fully removed from financial reports.
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
2 Income
| 2 Income | |
|---|---|
| Unrestricted Restricted Total Funds Funds 2024 £ £ £ 2a Voluntary Income Planned Giving & Gift Aid donations 10,181 10,181 Tax recoverable: Church 3,841 3,841 Collections: occasional offices 1,264 1,264 Collections: open plate 1,600 1,600 Donations: Maintenance & ministry 838 838 Mission Projects & CharityFunds donations 298 104 **402 ** |
Total 2023 £ 11,018 3,743 1,655 462 18,990 80 |
| Total 2a Voluntary Income 17,184 942 18,126 |
35,948 |
| 2b Activities for generating funds Fairs and socials 3,193 3,193 Income from printing 231 231 Hall Letting 1,308 1,308 100 Club 2,290 2,290 Bingo |
2,539 343 - 2,347 - |
| Total 2b Activities for generating funds 7,022 7,022 |
5,229 |
| 2c Income from investments Deposit accounts 5,848 5,848 |
2,241 |
| Total 2c Income from investments 5,848 5,848 |
2,241 |
| 2d Income from church activities Social activities, coffee mornings, catering 1,626 1,626 Fees: funerals and weddings 8,915 8,915 Fees: organist, choir, sacristy 3,958 3,958 BibleAlive 90 90 |
1,658 7,071 2,753 108 |
| Total 2d Income from church activities 14,589 14,589 |
11,590 |
| 2f Pilgrimages Walsingham Pilgrimage |
- |
| Total 2f Pilgrimages | - |
| TOTAL INCOME 38,795 6,790 45,585 |
55,008 |
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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
3 Expenditure
| 3 Expenditure | |
|---|---|
Unrestricted Restricted Total Funds Funds 2024 £ £ £ 3a Church activities Clergy Costs: Rochester Diocese & expenses 9,504 9,504 Organist, choir, sacristy, organ tuning 8,835 8,835 Church maintenance and utilities 15,767 1,382 17,149 Depreciation: curates house/equipment Fellowship/bookstall/Bible Alive 108 108 Upkeep of churchyard/cemetery 7,560 7,560 Church hall running costs 6,587 6,587 Mission Projects & Charity Funds 9,415 9,415 |
Total 2023 £ 5,912 8,365 13,423 1,000 90 6,460 9,720 124 |
| Total 3a Church Activities 48,361 10,797 59,158 |
45,094 |
| 3b Generation of voluntary income Gift Aid envelopes |
51 |
| Total 3b Generation of voluntary income 68 68 |
51 |
| 3c Fundraising costs Fetes & Social Activities 1,470 1,470 100 club 1,560 1,560 |
1,466 1,560 |
| Total 3c Fundraising costs 3,030 3,030 |
3,026 |
| 3d Church management and admin Photocopying/printing/stationery 1,379 1,379 Administration 689 689 |
1,439 644 |
| Total 3d Church management and admin 2,068 2,068 |
2,083 |
| 3e Pilgrimages Walsingham Pilgrimage |
- |
| Total 3e Pilgrimages | - |
| TOTAL EXPENDITURE 53,527 10,797 64,324 |
50,254 |
Page 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
4 Staff Costs
During the year the PCC employed a church hall cleaner part time amounting to £2,277 (£1,240 in 2023), which is included within church hall running costs. No payments were large enough to attract social security costs.
5 Fixed Assets
| Cost At 1 January 2024 Additions Disposals At 31 December 2024 Depreciation At 1 January 2024 Charge for the year Depreciation on disposals At 31 December 2024 Net Book Value At 31 December 2023 |
Freehold Land Church and buildings Equipment £ £ - 3,992 - - - - |
Total £ 3,992 - - 3,992 3,992 - - 3,992 - - |
|
|---|---|---|---|
| - **3,992 ** |
|||
| - 3,992 - - - - |
|||
| - 3,992 |
|||
| - - |
|||
| At31 December 2024 | - - |
||
| 6 Debtors | |||
| HMRC gift aid KENT Community |
Total 2024 £ £ 1,778 100 1,778 100 |
Total 2023 £ 1,827 |
|
| Total Debtors | 1,878 1,878 |
1,827 | |
| 7 Creditors: amounts falling due in one year | |||
| Total 2024 £ £ Hall Decoration Maintenance boiler repairs Organ repairs British Gas £2,031 £2,031 Carpark repairs |
Total 2023 £ - - - 1,303 - |
||
| Total Creditors £2,031 £2,031 |
1,303 |
Page 17
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
8 Restricted Funds
| 8 Restricted Funds | |||
|---|---|---|---|
| Balance 1 January Incoming Resources 2024 Resources Expended £ £ £ |
Transfers Between Restricted Funds £ |
Balance 31 December 2024 £ |
|
| Church Activities Maintenance & Ministry Funds Reserve Fund Organ Fund |
11,839 1,470 |
11,839 1,470 |
|
| Total Maintenance & Ministry | 13,309 | 13,309 | |
| Mission Projects Melba Williams Memorial C Parkes Birthday Discretionary Fund Narthex Lectionaries and Gospel Book Churchyard Tap Fund Churchyard Noticeboards Heating Fund Tabernacle Lighting Churchyard Fence Rose Ellis Kneeler Children’s Ministry |
59,521 8,998 607 64 250 311 - 1,000 488 1,488 50 1,426 21 1 2,416 0 100 20 |
50,523 607 3 0 0 50 1,426 21 1 2,416 100 20 |
|
| Total Mission Projects | 65,126 838 (10,797) |
55,167 | |
| Charity Funds Additional Curates Society TheMission to Seafarers |
- 104 - |
104 | |
| Total Charity Funds | - 104 |
104 | |
| Total Mission & Charity | 78,435 942 (10,797) |
68,580 | |
| Total Church Activities | 78,435 942 (10,797) |
68,580 | |
| Interest | 3,751 5,848 |
9,599 | |
| Pilgrimage Funds Walsingham Weekend |
452 | ||
| Total Pilgrimages | 452 | 452 | |
| Total Restricted Funds | 82,638 6790 (10,797) |
78,631 |
Page 18
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY THE VIRGIN SWANLEY
ANNUAL REPORT & ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
9 Analysis of Net Assets by fund
| 9 Analysis of Net Assets by fund | |
|---|---|
| Unrestricted Restricted Total Funds Funds 2024 £ £ £ Tangible fixed assets - - - Current assets 123,875 78,631 202,506 Liabilities: amounts falling due in one year (2,031) 0 (2,031) |
Total 2023 £ - 220,517 (1,303) |
| Balance at 31 December 121,844 78,631 200,475 |
219,214 |
Page 19