## **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;
- 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;
- 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:
1. 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
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.
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.
**Page 14**
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|
**Page 15**
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**