## **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**|