Annual Trustees Report for 2020/21 for the Parish of St Stephen, Chatham
Prepared for the Annual Parochial Church Meeting 20[th] May 2021 of St Stephen’s Church
CONTENTS
| **1. ** | Reference and Administrative Information | Page 3 |
|---|---|---|
| **2. ** | Structure, governance and management | Page 4 |
| **a) ** | Organisation of the PCC | Page 4 |
| **b) ** | Main Sub-Committees of the PCC | Page 4 |
| **c) ** | Risk Management | Page 5 |
| **3. ** | Electoral Roll report | Page 5 |
| **4. ** | Annual Report of the proceedings of the PCC | Page 5 |
| **5. ** | Stewardship Committee and Gift Aid | Page 6 |
| **6. ** | Fabric, goods and ornaments | Page 6 |
| **7. ** | Deanery Synod | Page 7 |
Appendices
-
I. Agenda for Annual Parochial Church Meeting on 21[st] October 2020
-
II. Minutes of Annual Parochial Church Meeting on 21[st] October 2020
~ 2 ~
1. Reference and Administrative Information
The Church Representation Rules (Rule 9(1) (b)) require ‘an annual report on the proceedings of the parochial church council and the activities of the parish generally’ to be received by the Annual Parochial Church Meeting (APCM).
Parish of St. Stephen, Chatham
Incumbent:
Revd. Barry Linney 55 Pattens Lane CHATHAM Kent ME4 6JR
The Parochial Church Council
St. Stephen’s Church Maidstone Road CHATHAM Kent ME4 6JE
Place of Worship
St. Stephen’s Church Maidstone Road CHATHAM Kent ME4 6JE
Bankers for St. Stephen’s Church :
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Independent Examiner :
Mr C Clemence 246 City Way ROCHESTER Kent ME1 2BN
Parish Administrator Miss Emma Ovenden
~ 3 ~
PCC Membership 2020/21
Ex-officio:Revd. Barry Linney Lynn Sanders (Churchwarden from APCM 2018) Roben Mills (Deanery Synod, retiring 2023) Nigel Rawlins (Deanery Synod, retiring 2023) Elected Membership:Sophie Tanner (retiring 2021) Carole Reynolds (retiring 2021) Ann Ruby (retiring 2021) Keith Price (retiring 2022) John Chapman (retiring 2023) David Parry (Treasurer) (retiring 2023) Co-opted: Catherine Cave Other:Judith Edmonds-Magee (Secretary)
2. Structure, governance and management
(a) Organisation of the PCC
Since the last APCM the PCC have had 3 regular meetings and 2 extraordinary meetings, all on zoom.
(b) Main Sub-Committees are as follows, however the majority of the work of these committees has been carried out by the Covid-19 convened group
Worship Provides an overview of services and makes suggestions concerning format.
Ministry Team Those operating with a license from the bishop are: Readers Muriel Treacher (PTO) Reader Emeritus Hilda Macleod Licensed Lay Ministers Helen Beaney Christine Caldecourt Other Clergy Revd. Canon Penny Foreman (PTO) The Ministry Team reports to the Worship Committee. Children & Youth Responsible for Sunday Club and the activities of children and young people within the Church.
Events Oversight of Mission and Evangelism activities within and beyond the parish with a focus on events.
~ 4 ~
Social Organises St Stephen’s social events. The Social Committee reports to the Finance Committee.
Fabric Responsible for the maintenance and upkeep of the church and the annexe.
Finance Day to day running and long term management of the church’s finances.
Liturgical Review Reviews the liturgical life of the church and reports to the Worship Committee.
(c) Risk Management
Throughout 2020/21, we have continued to monitor all our activities in order to minimise any instances of risk. A fire risk assessment was carried out during the year and all the points raised were addressed.
3. Electoral Roll Report
The Electoral Roll was revised ahead of the Annual Parochial Church Meeting. There are currently 124 people on the Electoral Roll.
4. Annual Report of the proceedings of the PCC
The COVID-19 convened group has continued to meet every Wednesday and has carried out the majority of the work of all the other Committees. Any matter that has need to be discussed by the PCC has been brought to the agenda appropriately.
The PCC have met five times since the last APCM all by zoom. These have been for an Extraordinary Meeting on 8[th] December 2020 to discuss the budget; Regular PCC on 4[th] November; Regular PCC on 8[th] December; Extraordinary meeting to agree 2021 budget on 28[th] January 2021; and Regular PCC on Tuesday 23[rd] March 2021.
Due to COVID-19 restrictions the normal procedure for swearing in Churchwardens has been changed and authority delegated from the Bishop to the Priest. On the 4[th] November Rev’d Barry Linney swore in Lynn Sanders as Churchwarden for the Parish of St. Stephens and the formal declarations have been made.
The PCC has complied with its duty to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults.
In the November PCC it was noted that Rodney and Margaret Beaney stepped down from running the Traidcraft stall. The PCC recognised and thanked them for the many years they had done this. We continue to give away out of date stock, with any donations gratefully received. The PCC was greatly saddened by the death of Rodney; his huge contribution to the life of St. Stephen’s over many years has been acknowledged by the PCC and wider church membership.
~ 5 ~
PCC has discussed how to start reopening the church on a more “normal” basis, and as of our March meeting decided it was too early to make any firm decisions. We will hope for a return to our more regular pattern of one 10.30 service from June/July with a special service to celebrate a return to normal worship taking place at some point in September.
Lynn and Alan have been through the church property register and signed it off.
The law is changing with regards to how marriages are registered. Church of England churches will no longer hold Marriage Registers and issue Marriage Certificates, these will be replaced by a marriage schedule and a marriage document. The change is due to take place in May 2021 although plans are not still finalised.
The PCC would like to acknowledge its huge gratitude to all those who have worked so hard under such difficult conditions to keep St. Stephen’s open and functioning as well as we can throughout various lockdowns and tier 4 restrictions.
5. Stewardship Committee and Gift Aid
This year has been hard as we have all been unable to attend services in person at some time during the year.
Thank you to everyone who has kept up with their regular giving during these difficult times. This has involved extra time and effort - posting cheques, delivering giving envelopes or even changing the way giving is done. This is appreciated and has helped the church to budget, plan spending and live within its means.
During the year, 60 members of the congregation participated in the various planned giving schemes of these 53 people were able to give tax efficiently by Gift Aid or Give As You Earn (Charities Aid Foundation). A successful Gift Aid Claim was made to HMRC in February.
A successful claim under the Gift Aid Small Donations Scheme was made in May for the 2019/20 financial year. We can claim back from HMRC an amount equivalent to Gift Aid on a proportion of our collections given in cash if we meet certain conditions and have the records to back up our claim.
6. Fabric, goods and ornaments
Since the last APCM in October 2020 the following work has been completed.
Church Building
-
The lightning conductor system was tested and found to be satisfactory.
-
The heater at the centre of the North aisle stopped working and the heater fan and ignition cable, and the exhaust fan to the flue were replaced.
Quinquennial work
- There have been no further quinquennial repairs, due to insufficient funds.
~ 6 ~
The only major item outstanding from the 2016 quinquennial report, is the work identified as needing attention, during the last inspection of the church electrical installation in 2018, and listed in the report that followed. Able Cable have been asked to provide an estimate of cost, but no further action can be taken until we have sufficient funds in our quinquennial account.
The next quinquennial inspection is due this year, and Clague Associates have been in contact to arrange a visit possibly in May, but no date has been confirmed yet.
Annexe
-
Maintenance of the wheelchair lift continues to be carried out quarterly. In March, following their last inspection, we received a letter from Otis, our lift engineers, recommending that the oil in the hydraulic system be replaced, and they included a quote of £4941.31 excluding VAT, to carry out the work. Due to financial constraints, we are unable to proceed with the work at this time.
-
The faulty control valve to the water heater in the Servery was replaced.
-
In October, all the high level fluorescent light fittings in the hall were replaced with LED fittings, which are low energy and have a much longer life span.
-
The faulty ceiling light fitting at the top of the stairs to the Upper Rooms was replaced.
-
In November, Keith Price and Alan Minnerthey repainted the low level section of wall between the chair rail and the skirting in the hall. They also repainted the chair rail and the skirting.
Church Grounds
- Grass cutting resumed before Easter.
Goods and Ornaments
- The brass collection plate is currently out for repair. Generally the church goods and ornaments remain in a good state of repair.
The Church Property Register has been checked and updated where necessary.
7. Deanery Synod
Deanery Synod has met online via zoom twice in the last year, once in March 2020 and once in December 2020. Another meeting for March 2021 had to be postponed.
Some planned events like ‘Taste and See’ had not been able to take place and will be rescheduled once normality resumes.
~ 7 ~
No Confirmation happened in 2020 but a new date of 27 June 2021 has been agreed and will take place at St Justus at 6pm. This will be Bishop James last confirmation service. Attendance may be restricted and will depend upon guidance at the time.
At the December Synod elections were held for the Deanery Standing committee and Roben Mills was elected as lay chair of the Deanery Synod and lay standing committee representative for the Chatham cluster.
A summary of the business of the Diocesan Synod Meeting was presented, including discussions on – Strategy, Budget, Furlough scheme, and Anti-Bullying & Harassment policy. An update on Safeguarding and the ICSA report was also mentioned. There was also an update on the ‘Called Together’ and ‘Homes for Good’ projects. Details can be found on the Diocesan website.
There was an update about St John’s Chatham Church and Centre of Mission which reopened for worship at Easter 2021.
Signed … ………….… Date… 7[th] May 2021 …………….… Reverend Barry J Linney, Vicar
Signed … …………………. Date… 7[th] May 2021 …………….…
Lynn Sanders, Church Warden
Signed ………………………………… Date… 7[th] May 2021……………… Judith Edmonds-Magee, Secretary to the Parochial Church Council
~ 8 ~
ST. STEPHEN’S CHURCH
CHATHAM
Statement of Accounts for Year Ended 31[st] December 2020
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS / TRUSTEES OF ST STEPHEN'S CHURCH, CHATHAM, PAROCHIAL CHURCH COUNCIL
I report on the accounts for the year ended 31[st] December 2020, which are set out on pages 2 to 8.
Respective Responsibilities of the Trustees and Independent Examiner
The charity’s trustees 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.
It is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act;
-
Follow the procedures laid down in the General Directions given by the Charity Commissioners section
-
145(5)(b) of the 2011 Act; and
-
State whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements
(a) to keep accounting records in accordance with s. 130 of the 2011 Act; or
(b) to prepare accounts which accord with the accounting records have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 1
Financial Statements For the Year Ending 31st December 2020 Incoming Resources
| Voluntary Income Gift Aid Donations Income Tax recoverable On Regular Gift-Aided Donations Gift Aid Small Donations Scheme (Plate) Non-Tax Efficient Giving Collections (open plate) at services Donations and Gift Days Grants Donations, appeals for specific capital purposes Roofs for the Roofless (Student Sponsorship) Donations for Kitchen Fund Donation for Together Club Donations for Building Project Fund Legacies Activities for Generating Funds Magazines, Publications and Advertising Rental for Church and Annexe Fundraising Building Project Fundraising Charity Fundraising Fees: Weddings, Funerals & Baptisms Investment Income Income from Investments (Interest) Other Income Resources Traidcraft Parish Weekend Holiday Club Furlough Income Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 44,963 - 44,963 46,196 9,558 425 9,983 7,696 2,288 - 2,288 2,399 10,292 - 10,292 8,443 2,044 338 2,382 8,687 2,927 - 2,927 3,814 - - - - - - - 250 - 5 5 382 - 111 111 595 - - - 90 250 - 250 - |
|---|---|
| 72,321 879 73,200 78,552 |
|
| 140 - 140 440 8,138 - 8,138 17,202 25 - 25 1,702 - - - 44 - - - 234 2,091 3,381 5,472 5,542 |
|
| 10,395 3,381 13,775 25,164 |
|
| 101 18 119 224 |
|
| - 1,582 1,582 5,381 - 2,643 2,643 2,434 - - - 401 - 3,622 3,622 - 481 192 673 374 |
|
| 481 8,039 8,520 8,589 |
|
| 83,298 12,316 95,614 112,529 |
Figures on this and subsequent pages are rounded to the nearest £1.
(*) - Other Parish Income includes: Unrestricted: Easyfundraising, lent books, quiz night Restricted: private photocopying
Page 2
Summary of Expenditure Year Ending 31 December 2020
| Notes Central Parish Clergy & Administration 2 Church Requisites 3 Running Expenses 4 Sundries 5 Away Giving 6 Special Projects 7 Depreciation 8 Unrestricted Expenditure Total Special Projects (Restricted) 7a Special Projects (Capital Restricted) 7b Restricted Expenditure Total Total Expenditure |
2020 2019 £ £ 61,511 72,219 2,992 2,440 14,743 17,883 89 107 970 3,709 3,720 6,294 - - |
|---|---|
| 84,025 102,651 |
|
| 7,794 10,647 - 7,097 |
|
| 7,794 17,745 |
|
| 91,818 120,396 |
Page 3
Statement of Financial Activities Year Ending 31st December 2020
| Incoming Resources Voluntary Income Activities for Generating Funds Investment Income Other Income Resources Total Incoming Resources Resources Expended Costs of generating voluntary income Fundraising/trading costs Church Activities Governance Costs Other resources expended Total Resources Expended NET INCOMING / (OUTGOING) RESOURCES Transfer Between Funds NET MOVEMENT IN FUNDS BALANCES BROUGHT FORWARD AT 1ST JANUARY BALANCES CARRIED FORWARD AT 31ST DECEMBER |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 72,321 879 73,200 78,552 10,395 3,381 13,775 25,164 101 18 119 224 481 8,039 8,520 8,589 |
|---|---|
| 83,298 12,316 95,614 112,529 |
|
| 89 - 89 107 70 - 70 305 83,616 7,794 91,409 119,733 250 - 250 250 - - - - |
|
| 84,025 7,794 91,818 120,396 |
|
| (727) 4,522 3,796 (7,866) 12,483 (12,283) 200 (268) |
|
| 11,756 (7,761) 3,996 (8,134) |
|
| 18,226 16,142 34,368 42,503 29,982 8,381 38,364 34,368 |
Note: Unrestricted funds are for the day to day running of the church.
Restricted funds can only be used for the purpose for which it was given and cannot be 'raided' for other purposes.
Page 4
St. Stephen's Parish Church Balance Sheet 31st December 2020
| Notes Current Assets Debtors & Prepayments 9 Diocesan & CBF Accounts 10 Bank Current Account - HSBC Bank Current Account - CAF Cash in Hand Total (b) Current Liabilities Creditors - Amounts falling due within one year 11 Total (c) Net Current Assets / (Liabilities) (b) - (c). Total Assets Less Current Liabilities (b) - (c). Creditors - Amounts falling due after one year 12 Total Net Assets Funds Unrestricted General Designated 13 Total Restricted 13 Total Funds |
2020 2019 £ £ - - 23,874 30,074 3,522 5,343 10,903 - 65 65 |
|---|---|
| 38,364 35,481 |
|
| - 1,114 |
|
| - 1,114 |
|
| 38,364 34,368 |
|
| 38,364 34,368 - - |
|
| 38,364 34,368 |
|
| 8,762 4,133 - 21,220 22,359 |
|
| 29,982 18,226 |
|
| 8,381 16,142 |
|
| 38,364 34,368 |
Approved by the Parochial Church Council and signed on their behalf
dated
The notes on Pages 6 to 8 form part of these accounts
Page 5
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2020
1 Accounting Policies
a) Basis of Accounting
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention. They include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
b) Depreciation
Furniture, Fittings and Organ 5% per annum on cost
c) Consecrated Property and Moveable Church Furnishings
Consecrated and beneficed property of any kind is excluded from the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011
Moveable church furnishings held by the vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2000 is written off.
| 2 Central Parish Clergy & Admin Diocesan Parish Share Contribution Vicar's Expenses & Visiting Priests Wages/Salaries - Organists & Administrator Administration (see page 9) Governance Costs (incl Accounts Examination) Fees to Diocese Parsonage House Costs Assistant Staff Expenses 3 Church Requisites Upkeep of Services (see page 9) 4 Running Expenses Insurance Church (see page 9) Church Utilities (Gas, Electric, Water) (see page 9) Annexe (see page 9) Church Grounds Fundraising Costs (Raffle Licence, Fair Costs) Mission and Evangelism Projects (see Page 9) Support Costs (see page 9) |
2020 £ 40,417 905 9,593 4,659 250 2,429 3,237 20 61,511 2,992 2,992 1,653 3,740 2,368 5,955 - 70 128 829 14,743 |
2019 £ 49,590 1,071 11,541 6,466 250 - 3,299 - |
|---|---|---|
| 72,219 | ||
| 2,440 | ||
| 2,440 | ||
| 1,586 3,823 1,528 8,585 48 305 833 1,175 |
||
| 17,883 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2020
| 5 Sundries Stewardship 6 Away Giving(see page 10) Church Overseas Missionary Giving Home Missions Secular Charities 7 Special Projects (Designated) Education & Training Quinquennial Repairs 7a Special Projects (Restricted) Restricted fund raising costs Holiday Club Horsted New Development Mission Fund Remembrance Book Restricted Away Giving Together Club - Davis Estate Traidcraft Wesseling Visit Youth Events Parish Weekend Church Youth Project New signage Roofs for the Roofless - donation 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2020 £ 89 89 - - 20 950 970 - 3,720 3,720 - - - - 1,357 80 1,696 - - 4,395 265 - - 7,794 - - - |
2019 £ 107 |
|---|---|---|
| 107 | ||
| 1,230 - 840 1,639 |
||
| 3,709 | ||
| 500 5,794 |
||
| 6,294 | ||
| 67 230 70 200 1,457 456 4,496 437 25 1,079 1,630 250 250 |
||
| 10,647 | ||
| 3,585 3,513 |
||
| 7,097 |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2020
| 9 Debtors and Prepayments 10 All Accounts Diocesan Board of Finance and CCLA Greenway (CCLA) Church Repair Fund (Rochester DBF) Building Project a/c (CCLA) Savings Account (CCLA) Cash in Hand Current Account (HSBC) CAF Bank Total All Accounts 11 Sundry Creditors (unpresented cheques) 12 Diocesan Loan 13 Restricted & Designated Funds Designated Church Repair Fund (Designated) Training & Education Fund (Designated) Restricted Building Maintenance Fund Building Project Fund Church Redecoration Church Youth Project Kitchen Fund Parish Weekend Fees to DBF Remembrance Book Together Club (Davis Estate) Total Restricted + Designated 14 Fund Movements Balance at 31 December 2019 Less Written not cashed 31 December 2019 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Plus Written not cashed 31 December 2020 Balance at 31 December 2020 |
General (HSBC) 5,343 913 81,243 88,469 10,319 4,000 - |
2020 £ - - 20,406 814 2,362 292 23,874 65 3,522 10,903 38,364 - - - - 814 20,406 21,220 - 2,362 3,402 548 671 90 683 - 625 8,381 29,601 CAF Bank CCLA Savings - 1,785 - - 14,252 6 3,349 - - - - 1,500 - - |
2019 £ - - 21,038 1,321 5,929 1,785 30,074 65 5,343 - 35,481 1,114 1,114 - - 1,321 21,038 22,359 3,224 2,479 2,977 814 666 2,134 - 105 594 12,993 35,352 CCLA Greenway CCLA Building Diocesan Quinq'l Total 21,038 5,929 1,321 35,416 - - - 913 88 18 7 95,614 - - - 91,818 - - 4,000 14,319 720 3,585 4,514 14,319 - - - - |
|---|---|---|---|
| 3,522 | 10,903 292 |
20,406 2,362 814 38,299 |
Page 8
| Note 2 - Administration Credit Card Annual Fee Other Admin Photocopier / Good News Postage Stationery Telephone Note 3 - Upkeep of Services AV System maintenance and operation Licences (copyright, etc) Sacristan Worship / Music (incl Piano tuning) Note 4 - Church (excl Utilities) Cleaning - salary & materials DECC Hire Fire extinguisher servicing Maintenance / Repairs Other Church Portable Appliance Testing Window Cleaner Note 4 - Church Utilities Utilities (Gas & Electricity) Water Note 4 - Annexe Annexe Alarm & Emergency Lighting Checks Annexe Cleaning - salary & materials Annexe Fire extinguisher servicing Annexe Maintenance / Repairs Annexe Portable Appliance Testing Hand Towels Lift Maintenance Other Annexe Public Performance Licence for Hall Utilities (Gas & Electricity) Annexe Water - Annexe Window Cleaner - Annexe Note 4 - Mission and Evangelism Projects General Mission/Outreach Messy Church Website Costs Youth Projects (Good Friday workshop, etc) Note 4 - Support Costs Children and Youth Flowers Ministry Team Other Support (incl Gifts) Social Committee Subscriptions |
2020 2019 £ £ 32 32 132 186 3,333 5,310 - 263 685 103 478 572 |
|---|---|
| 4,659 6,466 |
|
| 1,030 652 1,390 1,005 572 783 - - |
|
| 2,992 2,440 |
|
| 1,648 1,270 - 912 738 126 973 649 2 225 180 162 200 480 |
|
| 3,740 3,823 |
|
| 2,264 1,466 104 62 |
|
| 2,368 1,528 |
|
| - 756 2,575 2,248 - 252 759 353 90 108 - 389 1,071 1,033 234 - - 244 1,076 3,018 50 124 100 60 |
|
| 5,955 8,585 |
|
| - 360 128 347 - 96 - 30 |
|
| 128 833 |
|
| 92 245 410 685 243 12 34 153 - 20 50 60 |
|
| 829 1,175 |
ST. STEPHEN’S CHURCH
CHATHAM
Statement of Accounts for Year Ended 31[st] December 2020
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS / TRUSTEES OF ST STEPHEN'S CHURCH, CHATHAM, PAROCHIAL CHURCH COUNCIL
I report on the accounts for the year ended 31[st] December 2020, which are set out on pages 2 to 8.
Respective Responsibilities of the Trustees and Independent Examiner
The charity’s trustees 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.
It is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Act;
-
Follow the procedures laid down in the General Directions given by the Charity Commissioners section
-
145(5)(b) of the 2011 Act; and
-
State whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements
(a) to keep accounting records in accordance with s. 130 of the 2011 Act; or
(b) to prepare accounts which accord with the accounting records have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 1
Financial Statements For the Year Ending 31st December 2020 Incoming Resources
| Voluntary Income Gift Aid Donations Income Tax recoverable On Regular Gift-Aided Donations Gift Aid Small Donations Scheme (Plate) Non-Tax Efficient Giving Collections (open plate) at services Donations and Gift Days Grants Donations, appeals for specific capital purposes Roofs for the Roofless (Student Sponsorship) Donations for Kitchen Fund Donation for Together Club Donations for Building Project Fund Legacies Activities for Generating Funds Magazines, Publications and Advertising Rental for Church and Annexe Fundraising Building Project Fundraising Charity Fundraising Fees: Weddings, Funerals & Baptisms Investment Income Income from Investments (Interest) Other Income Resources Traidcraft Parish Weekend Holiday Club Furlough Income Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 44,963 - 44,963 46,196 9,558 425 9,983 7,696 2,288 - 2,288 2,399 10,292 - 10,292 8,443 2,044 338 2,382 8,687 2,927 - 2,927 3,814 - - - - - - - 250 - 5 5 382 - 111 111 595 - - - 90 250 - 250 - |
|---|---|
| 72,321 879 73,200 78,552 |
|
| 140 - 140 440 8,138 - 8,138 17,202 25 - 25 1,702 - - - 44 - - - 234 2,091 3,381 5,472 5,542 |
|
| 10,395 3,381 13,775 25,164 |
|
| 101 18 119 224 |
|
| - 1,582 1,582 5,381 - 2,643 2,643 2,434 - - - 401 - 3,622 3,622 - 481 192 673 374 |
|
| 481 8,039 8,520 8,589 |
|
| 83,298 12,316 95,614 112,529 |
Figures on this and subsequent pages are rounded to the nearest £1.
(*) - Other Parish Income includes: Unrestricted: Easyfundraising, lent books, quiz night Restricted: private photocopying
Page 2
Summary of Expenditure Year Ending 31 December 2020
| Notes Central Parish Clergy & Administration 2 Church Requisites 3 Running Expenses 4 Sundries 5 Away Giving 6 Special Projects 7 Depreciation 8 Unrestricted Expenditure Total Special Projects (Restricted) 7a Special Projects (Capital Restricted) 7b Restricted Expenditure Total Total Expenditure |
2020 2019 £ £ 61,511 72,219 2,992 2,440 14,743 17,883 89 107 970 3,709 3,720 6,294 - - |
|---|---|
| 84,025 102,651 |
|
| 7,794 10,647 - 7,097 |
|
| 7,794 17,745 |
|
| 91,818 120,396 |
Page 3
Statement of Financial Activities Year Ending 31st December 2020
| Incoming Resources Voluntary Income Activities for Generating Funds Investment Income Other Income Resources Total Incoming Resources Resources Expended Costs of generating voluntary income Fundraising/trading costs Church Activities Governance Costs Other resources expended Total Resources Expended NET INCOMING / (OUTGOING) RESOURCES Transfer Between Funds NET MOVEMENT IN FUNDS BALANCES BROUGHT FORWARD AT 1ST JANUARY BALANCES CARRIED FORWARD AT 31ST DECEMBER |
Unrestricted Restricted Total Total Funds Funds 2020 2019 £ £ £ £ 72,321 879 73,200 78,552 10,395 3,381 13,775 25,164 101 18 119 224 481 8,039 8,520 8,589 |
|---|---|
| 83,298 12,316 95,614 112,529 |
|
| 89 - 89 107 70 - 70 305 83,616 7,794 91,409 119,733 250 - 250 250 - - - - |
|
| 84,025 7,794 91,818 120,396 |
|
| (727) 4,522 3,796 (7,866) 12,483 (12,283) 200 (268) |
|
| 11,756 (7,761) 3,996 (8,134) |
|
| 18,226 16,142 34,368 42,503 29,982 8,381 38,364 34,368 |
Note: Unrestricted funds are for the day to day running of the church.
Restricted funds can only be used for the purpose for which it was given and cannot be 'raided' for other purposes.
Page 4
St. Stephen's Parish Church Balance Sheet 31st December 2020
| Notes Current Assets Debtors & Prepayments 9 Diocesan & CBF Accounts 10 Bank Current Account - HSBC Bank Current Account - CAF Cash in Hand Total (b) Current Liabilities Creditors - Amounts falling due within one year 11 Total (c) Net Current Assets / (Liabilities) (b) - (c). Total Assets Less Current Liabilities (b) - (c). Creditors - Amounts falling due after one year 12 Total Net Assets Funds Unrestricted General Designated 13 Total Restricted 13 Total Funds |
2020 2019 £ £ - - 23,874 30,074 3,522 5,343 10,903 - 65 65 |
|---|---|
| 38,364 35,481 |
|
| - 1,114 |
|
| - 1,114 |
|
| 38,364 34,368 |
|
| 38,364 34,368 - - |
|
| 38,364 34,368 |
|
| 8,762 4,133 - 21,220 22,359 |
|
| 29,982 18,226 |
|
| 8,381 16,142 |
|
| 38,364 34,368 |
Approved by the Parochial Church Council and signed on their behalf
dated
The notes on Pages 6 to 8 form part of these accounts
Page 5
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2020
1 Accounting Policies
a) Basis of Accounting
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention. They include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
b) Depreciation
Furniture, Fittings and Organ 5% per annum on cost
c) Consecrated Property and Moveable Church Furnishings
Consecrated and beneficed property of any kind is excluded from the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011
Moveable church furnishings held by the vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's
All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2000 is written off.
| 2 Central Parish Clergy & Admin Diocesan Parish Share Contribution Vicar's Expenses & Visiting Priests Wages/Salaries - Organists & Administrator Administration (see page 9) Governance Costs (incl Accounts Examination) Fees to Diocese Parsonage House Costs Assistant Staff Expenses 3 Church Requisites Upkeep of Services (see page 9) 4 Running Expenses Insurance Church (see page 9) Church Utilities (Gas, Electric, Water) (see page 9) Annexe (see page 9) Church Grounds Fundraising Costs (Raffle Licence, Fair Costs) Mission and Evangelism Projects (see Page 9) Support Costs (see page 9) |
2020 £ 40,417 905 9,593 4,659 250 2,429 3,237 20 61,511 2,992 2,992 1,653 3,740 2,368 5,955 - 70 128 829 14,743 |
2019 £ 49,590 1,071 11,541 6,466 250 - 3,299 - |
|---|---|---|
| 72,219 | ||
| 2,440 | ||
| 2,440 | ||
| 1,586 3,823 1,528 8,585 48 305 833 1,175 |
||
| 17,883 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2020
| 5 Sundries Stewardship 6 Away Giving(see page 10) Church Overseas Missionary Giving Home Missions Secular Charities 7 Special Projects (Designated) Education & Training Quinquennial Repairs 7a Special Projects (Restricted) Restricted fund raising costs Holiday Club Horsted New Development Mission Fund Remembrance Book Restricted Away Giving Together Club - Davis Estate Traidcraft Wesseling Visit Youth Events Parish Weekend Church Youth Project New signage Roofs for the Roofless - donation 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2020 £ 89 89 - - 20 950 970 - 3,720 3,720 - - - - 1,357 80 1,696 - - 4,395 265 - - 7,794 - - - |
2019 £ 107 |
|---|---|---|
| 107 | ||
| 1,230 - 840 1,639 |
||
| 3,709 | ||
| 500 5,794 |
||
| 6,294 | ||
| 67 230 70 200 1,457 456 4,496 437 25 1,079 1,630 250 250 |
||
| 10,647 | ||
| 3,585 3,513 |
||
| 7,097 |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2020
| 9 Debtors and Prepayments 10 All Accounts Diocesan Board of Finance and CCLA Greenway (CCLA) Church Repair Fund (Rochester DBF) Building Project a/c (CCLA) Savings Account (CCLA) Cash in Hand Current Account (HSBC) CAF Bank Total All Accounts 11 Sundry Creditors (unpresented cheques) 12 Diocesan Loan 13 Restricted & Designated Funds Designated Church Repair Fund (Designated) Training & Education Fund (Designated) Restricted Building Maintenance Fund Building Project Fund Church Redecoration Church Youth Project Kitchen Fund Parish Weekend Fees to DBF Remembrance Book Together Club (Davis Estate) Total Restricted + Designated 14 Fund Movements Balance at 31 December 2019 Less Written not cashed 31 December 2019 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Plus Written not cashed 31 December 2020 Balance at 31 December 2020 |
General (HSBC) 5,343 913 81,243 88,469 10,319 4,000 - |
2020 £ - - 20,406 814 2,362 292 23,874 65 3,522 10,903 38,364 - - - - 814 20,406 21,220 - 2,362 3,402 548 671 90 683 - 625 8,381 29,601 CAF Bank CCLA Savings - 1,785 - - 14,252 6 3,349 - - - - 1,500 - - |
2019 £ - - 21,038 1,321 5,929 1,785 30,074 65 5,343 - 35,481 1,114 1,114 - - 1,321 21,038 22,359 3,224 2,479 2,977 814 666 2,134 - 105 594 12,993 35,352 CCLA Greenway CCLA Building Diocesan Quinq'l Total 21,038 5,929 1,321 35,416 - - - 913 88 18 7 95,614 - - - 91,818 - - 4,000 14,319 720 3,585 4,514 14,319 - - - - |
|---|---|---|---|
| 3,522 | 10,903 292 |
20,406 2,362 814 38,299 |
Page 8
| Note 2 - Administration Credit Card Annual Fee Other Admin Photocopier / Good News Postage Stationery Telephone Note 3 - Upkeep of Services AV System maintenance and operation Licences (copyright, etc) Sacristan Worship / Music (incl Piano tuning) Note 4 - Church (excl Utilities) Cleaning - salary & materials DECC Hire Fire extinguisher servicing Maintenance / Repairs Other Church Portable Appliance Testing Window Cleaner Note 4 - Church Utilities Utilities (Gas & Electricity) Water Note 4 - Annexe Annexe Alarm & Emergency Lighting Checks Annexe Cleaning - salary & materials Annexe Fire extinguisher servicing Annexe Maintenance / Repairs Annexe Portable Appliance Testing Hand Towels Lift Maintenance Other Annexe Public Performance Licence for Hall Utilities (Gas & Electricity) Annexe Water - Annexe Window Cleaner - Annexe Note 4 - Mission and Evangelism Projects General Mission/Outreach Messy Church Website Costs Youth Projects (Good Friday workshop, etc) Note 4 - Support Costs Children and Youth Flowers Ministry Team Other Support (incl Gifts) Social Committee Subscriptions |
2020 2019 £ £ 32 32 132 186 3,333 5,310 - 263 685 103 478 572 |
|---|---|
| 4,659 6,466 |
|
| 1,030 652 1,390 1,005 572 783 - - |
|
| 2,992 2,440 |
|
| 1,648 1,270 - 912 738 126 973 649 2 225 180 162 200 480 |
|
| 3,740 3,823 |
|
| 2,264 1,466 104 62 |
|
| 2,368 1,528 |
|
| - 756 2,575 2,248 - 252 759 353 90 108 - 389 1,071 1,033 234 - - 244 1,076 3,018 50 124 100 60 |
|
| 5,955 8,585 |
|
| - 360 128 347 - 96 - 30 |
|
| 128 833 |
|
| 92 245 410 685 243 12 34 153 - 20 50 60 |
|
| 829 1,175 |