Annual Trustees Report for 2022/23 for the Parish of St. Stephen, Chatham
Prepared for the Annual Parochial Church Meeting of St. Stephen’s Church 26[th] April 2023
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 |
| **3. ** | Electoral Roll report | Page 5 |
| **4. ** | Annual Report of the proceedings of the PCC | Page 5 |
| **5. ** | Stewardship Committee and Gift Aid | Page 7 |
| **6. ** | Fabric, goods and ornaments | Page 7 |
| **7. ** | Deanery Synod | Page 9 |
| **8. ** | Safeguarding Report | Page 9 |
| **9. ** | Risk Assessment | Page 10 |
Appendices
-
I. Agenda for Annual Parochial Church Meeting on 26[th] April 2023
-
II. Minutes of Annual Parochial Church Meeting on 27[th] April 2022
~ 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 :
Bankers for St. Stephen’s Church : Independent Examiner : CAF Bank Ltd Mr C Clemence 25 Kings Hill Avenue 246 City Way Kings Hill ROCHESTER West Malling Kent Kent ME1 2BN ME19 4JQ
Parish Administrator
Mrs Tracey Pavan
~ 3 ~
PCC Membership 2022/23
Ex-officio:Revd. Barry Linney Carole White (Churchwarden from APCM 2022) Roben Mills (Deanery Synod, retiring 2023) Nigel Rawlins (Deanery Synod, retiring 2023) Elected Membership:Keith Price (retiring 2025) John Chapman (retiring 2023) David Parry (Treasurer) (retiring 2023) Laura Woods (retiring 2024) Brian Micklewright (retiring 2024) Catherine Linney (retiring 2024) Helen Masters (retiring 2024) Sophie Tanner (retiring 2024) Ann Ruby (retiring 2024) – resigned during the year Co-opted: Catherine Cave Other:Judith Edmonds-Magee (Secretary) until August 2022 Wendy Tanner (Secretary) from September 2023
2. Structure, governance and management
(a) Organisation of the PCC
Since the last APCM there have been 6 Regular PCC meetings and no Extraordinary meetings.
(b) Main Sub-Committees are as follows
Worship Provides an overview of services and makes suggestions concerning format. Ministry Team Those operating with a license from the bishop are: Licensed Lay Ministers Helen Beaney Christine Caldecourt The Ministry Team reports to the Worship Committee.
~ 4 ~
Reader Emeritus Muriel Treacher Reader Emeritus Hilda Macleod
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.
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.
3. Electoral Roll Report
The Electoral Roll was revised ahead of the Annual Parochial Church Meeting. There are currently 120 people on the Electoral Roll (125 in 21/22)
4. Annual Report of the proceedings of the PCC 22/23
The role of Parish Administrator became vacant after nearly 8 years of service by Emma Ovenden. The post was advertised quite widely. Interviews were held on Thursday 4[th] August and Tracey Pavan was appointed in a self-employed capacity.
It has been noted that 2026 will be the 40[th] anniversary of the creation of the close link between St. Stephen’s and the Church in Wesseling in Germany. During the pandemic it has not been possible for members of the congregations to meet. A brief visit was arranged in the Autumn of 2022 and ideas for the anniversary are being discussed.
The annual bereavement service was reinstated in November 2022 after having been cancelled for a couple of years due to COVID.
~ 5 ~
The church put out flags and bunting to celebrate the Queen’s Platinum Jubilee in February 2022.
Sadly, following the death of her Majesty some months later in September 2022, various liturgical and memorial services and actions were carried out.
Revd Linney informed PCC of a new Area Dean – Martyn Saunders
Following lengthy discussions and an interview, Revd Linney requested the PCC to appoint Tatyana Angelova to take on the role of Director of Music in a self-employed capacity. She has agreed to play for two Sundays each month and has also agreed to take on choice of music, new songs and the development of a choir.
The PCC agreed to return to the Common Cup on 16[th] October 2022.
A number of the congregation are now receiving communion in their pews which can take time and add some logistical pressures. In addition to already authorised chalice assistants the PCC authorised additional personnel; the total list is now: Ann Ruby, Sue Chapman, Keith Price, Alan Minnerthey, Nigel Rawlins, Christine Caldecourt, John Chapman, Helen Beaney, Helen Masters and Carole White.
The data Projector on the left hand side stopped working. It was well over 10 years old and would not be cost effective to repair. A modern replacement was purchased and is now working well.
Revd Linney informed members that Judith Edmonds-Magee has stepped down from the role of PCC Secretary after a number of years and a vote of thanks was given. The PCC welcomed Wendy Tanner, a member of St Stephen’s congregation, to the role.
Revd Linney stated that use of the Church Car Park by those not allowed to use it can be problematic during the day but especially when playgroup finishes around 3pm. There was discussion around whether we could prevent irregular parking. After considerable discussion it was decided that enough was already being done to address the issue and that no further action would be practical.
Events Committee. The two big ‘events’ managed by the Events Committee: The Horsted Park development and ‘Eye to Eye’ at the Hunstman, were both now complete and had achieved their aim. Whilst this Committee has always been the evangelistic wing of the church, a number of events are now organised through other avenues - Schools, Care Homes, Sunday Club, Friendship club, Creative in Creation,
~ 6 ~
Together Club, etc. The PCC agreed that this Committee can now cease; this would free up £140 from the 2023 budget.
The PCC agreed to go ahead with use of the pastoral room for WARM SPACES on a weekly basis from 12 Noon to 3pm. The first meeting was held on Wednesday 4[th ] January.
The PCC have met six times since the last APCM. These have all been Regular PCC meetings: 18th May 2022, 19[th] July 2022, 15[th] September 2022, 9[th] November 2022, 10[th] January 2023 and 28[th ] March 2023.
5. Stewardship Committee and Gift Aid
The Stewardship Committee ran a successful stewardship campaign in June and July encouraging all members of the congregation to think and pray about their giving. Information was given to everyone detailing the costs of running St. Stephen’s, our present levels of giving, our budget for 2022 and the likely shortfall. Thank you to everyone who responded to the campaign. Our financial position is now more stable, we have had offers of practical help and an increase in the number of people giving regularly.
During the year, 60 members of the congregation participated in the various planned giving schemes of these 47 people were able to give tax efficiently by Gift Aid or Give As You Earn (Charities Aid Foundation).
Successful claims to HMRC for refunds were made in March for Gift Aid and in June for Gift Aid Small Donations (for the tax year 2021/22)
The Gift Aid Small Donations Scheme allows the church to 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 April 2022 the following work has been completed.
Church Building
-
The lightning conductor system was tested and found to be satisfactory.
-
Annual testing of our portable electrical appliances (PAT) was carried out in October. There were no failures.
~ 7 ~
-
Annual inspection and servicing of the fire extinguishers was carried out.
-
Gutters around the church and annexe were cleared of leaves and standing water.
-
The basement boiler room was cleared of unwanted furniture and a miscellaneous clutter of other items accumulated over many years.
-
A large quantity of timber remaining from the pulpit and other furniture items was cleared from the bell tower.
-
The battery operated light switch in the Parish Office was replaced with a new kinetic light switch.
Quinquennial work
-
The church electrical installation was inspected and tested, and remedial works identified in the report that followed were carried out.
-
The cracks in the north east wall behind the side chapel altar have been repaired. Following the advice and practical assistance of Patrick Gilroy, a retired civil engineer and member of this congregation, the plaster in the affected area was removed, and Patrick applied expanded metal lathing over the cracks which was then replastered and repainted. Many Thanks to Patrick and Keith Price for their hard work..
Annexe
-
Maintenance of the wheelchair lift was carried out in two six monthly visits by Kinetic Lift Services.
-
Annual inspection and servicing of the fire extinguishers was carried out.
-
Fire alarms and emergency lighting were inspected and serviced.
-
Annual testing of our portable electrical appliances (PAT) was carried out in October. There was one failure: the data projector in the Upper Rooms store.
-
In August, the Servery was completely refurbished following our successful application for a grant of £5000 from The Asda Foundation Investing in Spaces and Places Scheme. Many thanks to Leonie Samways for her support both as a member of this congregation, and in her role as Community Champion at the Chatham Asda Superstore.
-
In October, the obsolete heaters in the hall were removed and replaced with a new heating system consisting of three Myson Hi-Line wall mounted fan convector heaters at high level, connected to the existing boiler, and a programmer fitted in the boiler cupboard. A new room thermostat was fitted on the wall in the hall.
~ 8 ~
Church Grounds
- Grass cutting continued to be carried out in 2022. A new rota has been prepared for 2023. Many thanks to Geoff Gosling, David Gibbons, Nigel Rawlins, Vimbai and family, and Patrick Gilroy for volunteering this year.
Goods and Ornaments
- 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
With the joys of lockdown, we didn’t have many physical meetings in the last year. We did have a joint one with a number of other Deaneries at which Bishop Jonathan spoke to us and answered some questions.
The last meeting we actually had was the 7[th] March at Christ Church Luton Road; we had a visiting Speaker, Claire Boxall who was talking about ways churches can reduce their impact on the environment.
We also said goodbye to Helen Burn our former Deanery Chair who is leaving the Deanery.
The next Deanery meeting is Monday 5[th] June 8pm
8 Safeguarding Report
The Office Administrator oversees a central register of all members of the congregation who are required to undertake safeguard training and DBS checks. Safeguard training is undertaken at different levels, dependent on the role within church. The Church Administrator issues training and ensures completion as required. Below is the number of people who have completed courses:
-
Foundation: 19
-
Basic Awareness: 10
-
Leadership: 6
-
Level 3: 1
-
Raising awareness of domestic abuse: 4
DBS checks are in place and updated as required.
Revd Linney confirmed that he was unaware of any safeguarding issues.
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9 Risk Management
Throughout 2022/23, we have continued to monitor all our activities in order to minimise any instances of risk.
Signed … ………….… Date …. 9[th] April 2023
Reverend Barry J Linney, Vicar
Signed ……Carole White……….. Date …. 9[th] April 2023….
Carole White, Church Warden
Signed …………Wendy Tanner……… Date …. 9[th] April 2023….
Wendy Tanner, Secretary to the Parochial Church Council
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ST. STEPHEN’S CHURCH
CHATHAM
Statement of Accounts for Year Ended 31[st] December 2022
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 2022, 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 2022 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 Donations for Kitchen Fund Donation for Together Club Legacies Activities for Generating Funds Magazines, Publications and Advertising Rental for Church and Annexe Fundraising Building Project Fundraising Fees: Weddings, Funerals & Baptisms Investment Income Income from Investments (Interest) Other Income Resources Traidcraft Parish Weekend Furlough Income (Grant) Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2022 2021 £ £ £ £ 40,116 - 40,116 38,252 9,082 - 9,082 11,031 1,555 - 1,555 1,427 10,073 - 10,073 10,729 3,843 555 4,398 4,338 1,200 - 1,200 25 - - - 6,675 - 5,927 5,927 - - 1,097 1,097 151 - - - 10,000 |
|---|---|
| 65,869 7,579 73,448 82,628 |
|
| 120 - 120 160 16,209 - 16,209 9,563 1,447 - 1,447 1,155 - - - - 1,940 1,980 3,920 3,956 |
|
| 19,717 1,980 21,697 14,834 |
|
| 480 31 511 17 |
|
| - 73 73 302 - 4,807 4,807 450 - - - 2,341 2,986 - 2,986 1,051 |
|
| 2,986 4,880 7,865 4,143 |
|
| 89,051 14,470 103,521 101,622 |
Figures on this and subsequent pages are rounded to the nearest £1.
103,521
(*) - Other Parish Income includes:
Warm Spaces Grant, Diocesan Energy Grant, Private Photocopying, Coffee income
Page 2
Summary of Expenditure Year Ending 31 December 2022
| 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 |
2022 2021 £ £ 59,602 70,875 2,770 2,762 19,855 14,752 65 90 - 970 4,324 - - - |
|---|---|
| 86,616 89,450 |
|
| 5,588 849 10,020 - |
|
| 15,608 849 |
|
| 102,224 90,299 |
Page 3
Statement of Financial Activities Year Ending 31st December 2022
| 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 2022 2021 £ £ £ £ 65,869 7,579 73,448 82,628 19,717 1,980 21,697 14,834 480 31 511 17 2,986 4,880 7,865 4,143 |
|---|---|
| 89,051 14,470 103,521 101,622 |
|
| 65 - 65 90 - - - - 86,301 15,608 101,908 89,959 250 - 250 250 - - - - |
|
| 86,616 15,608 102,224 90,299 |
|
| 2,435 -1,138 1,298 11,323 1,783 -533 1,250 0 |
|
| 4,218 -1,670 2,548 11,323 |
|
| 41,562 8,125 49,687 38,364 45,780 6,454 52,235 49,687 |
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 2022
| 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 |
2022 2021 £ £ - - 38,065 27,891 485 391 13,620 21,340 65 65 |
|---|---|
| 52,235 49,687 |
|
| - - |
|
| - - |
|
| 52,235 49,687 |
|
| 52,235 49,687 - - |
|
| 52,235 49,687 |
|
| 20,566 16,327 25,214 25,235 |
|
| 45,780 41,562 |
|
| 6,454 8,125 |
|
| 52,235 49,687 |
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 2022
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) |
2022 £ 40,000 1,155 9,530 3,525 250 1,578 3,544 20 59,602 2,770 2,770 1,899 2,989 2,348 11,110 - - - 1,509 19,855 |
2021 £ 49,133 1,023 10,393 3,744 250 2,919 3,413 - |
|---|---|---|
| 70,875 | ||
| 2,762 | ||
| 2,762 | ||
| 1,698 4,019 2,626 5,501 - - 149 759 |
||
| 14,752 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2022
| 5 Sundries Stewardship 6 Away Giving 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 Remembrance Book Restricted Away Giving Together Club - Davis Estate Traidcraft Youth Events Parish Weekend Church Youth Project 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2022 £ 65 65 - - - - - - 4,324 4,324 - - - 816 1,940 - 300 2,532 - 5,588 10,020 - 10,020 |
2021 £ 90 |
|---|---|---|
| 90 | ||
| - - 20 950 |
||
| 970 | ||
| - - |
||
| - | ||
| - - - 649 200 - - - - |
||
| 849 | ||
| - - |
||
| - |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2022
| 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) 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 Holiday Club Kitchen Fund Parish Weekend Fees to DBF Remembrance Book Together Club (Davis Estate) Traidcraft Total Restricted + Designated 14 Fund Movements Balance at 31 December 2021 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Balance at 31 December 2022 |
General (HSBC) 391 1,409 65 - 1,250 |
2022 £ - - 20,685 4,529 2,395 10,456 38,065 485 13,620 52,170 - - - - 4,529 20,685 25,214 - 2,395 248 20 - 2,725 123 - 983 - 6,454 31,668 CAF Bank CCLA Savings 21,340 292 101,615 164 100,909 - 10,574 15,000 19,000 5,000 |
2021 £ - - 20,416 4,819 2,364 292 27,891 391 21,340 49,622 - - - - 4,819 20,416 25,235 - 2,364 3,402 548 - 671 450 113 - 576 - 8,125 33,360 CCLA Greenway CCLA Building Diocesan Quinq'l Petty Cash Total 20,416 2,364 4,819 65 49,687 269 31 34 - 103,521 - - - - 100,974 - - 4,000 - 29,574 - - 4,324 - 29,574 |
|---|---|---|---|
| 485 | 13,620 10,456 |
20,685 2,395 4,529 65 52,235 |
Page 8
Notes to Notes
| Note 2 - Administration Credit Card Annual Fee Other Admin Photocopier / Good News Postage Stationery & Postage Telephone / Broadband 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 Fire extinguisher servicing Maintenance / Repairs Other Church Portable Appliance Testing Window Cleaner Note 4 - Church Utilities Utilities (Gas & Electricity) Water Note 4 - Annexe Annexe Cleaning - salary & materials Annexe Fire extinguisher servicing Annexe Maintenance / Repairs Annexe Portable Appliance Testing Lift Maintenance Other Annexe 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 |
2022 2021 £ £ 32 32 1,239 271 2,014 2,537 - - - 602 240 302 |
|---|---|
| 3,525 3,744 |
|
| 1,356 1,244 720 852 695 607 - 60 |
|
| 2,770 2,762 |
|
| 1,606 1,752 - 312 943 1,414 21 - 180 180 240 360 |
|
| 2,989 4,019 |
|
| 2,232 2,520 115 106 |
|
| 2,348 2,626 |
|
| 2,849 2,697 - 156 234 - 90 90 240 1,064 6,424 - 1,116 1,260 58 53 100 180 |
|
| 11,110 5,501 |
|
| - 93 - - - 56 - - |
|
| - 149 |
|
| 470 161 634 501 285 27 62 41 28 - 30 30 |
|
| 1,509 759 |
Page 9
ST. STEPHEN’S CHURCH
CHATHAM
Statement of Accounts for Year Ended 31[st] December 2022
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 2022, 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 2022 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 Donations for Kitchen Fund Donation for Together Club Legacies Activities for Generating Funds Magazines, Publications and Advertising Rental for Church and Annexe Fundraising Building Project Fundraising Fees: Weddings, Funerals & Baptisms Investment Income Income from Investments (Interest) Other Income Resources Traidcraft Parish Weekend Furlough Income (Grant) Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2022 2021 £ £ £ £ 40,116 - 40,116 38,252 9,082 - 9,082 11,031 1,555 - 1,555 1,427 10,073 - 10,073 10,729 3,843 555 4,398 4,338 1,200 - 1,200 25 - - - 6,675 - 5,927 5,927 - - 1,097 1,097 151 - - - 10,000 |
|---|---|
| 65,869 7,579 73,448 82,628 |
|
| 120 - 120 160 16,209 - 16,209 9,563 1,447 - 1,447 1,155 - - - - 1,940 1,980 3,920 3,956 |
|
| 19,717 1,980 21,697 14,834 |
|
| 480 31 511 17 |
|
| - 73 73 302 - 4,807 4,807 450 - - - 2,341 2,986 - 2,986 1,051 |
|
| 2,986 4,880 7,865 4,143 |
|
| 89,051 14,470 103,521 101,622 |
Figures on this and subsequent pages are rounded to the nearest £1.
103,521
(*) - Other Parish Income includes:
Warm Spaces Grant, Diocesan Energy Grant, Private Photocopying, Coffee income
Page 2
Summary of Expenditure Year Ending 31 December 2022
| 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 |
2022 2021 £ £ 59,602 70,875 2,770 2,762 19,855 14,752 65 90 - 970 4,324 - - - |
|---|---|
| 86,616 89,450 |
|
| 5,588 849 10,020 - |
|
| 15,608 849 |
|
| 102,224 90,299 |
Page 3
Statement of Financial Activities Year Ending 31st December 2022
| 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 2022 2021 £ £ £ £ 65,869 7,579 73,448 82,628 19,717 1,980 21,697 14,834 480 31 511 17 2,986 4,880 7,865 4,143 |
|---|---|
| 89,051 14,470 103,521 101,622 |
|
| 65 - 65 90 - - - - 86,301 15,608 101,908 89,959 250 - 250 250 - - - - |
|
| 86,616 15,608 102,224 90,299 |
|
| 2,435 -1,138 1,298 11,323 1,783 -533 1,250 0 |
|
| 4,218 -1,670 2,548 11,323 |
|
| 41,562 8,125 49,687 38,364 45,780 6,454 52,235 49,687 |
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 2022
| 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 |
2022 2021 £ £ - - 38,065 27,891 485 391 13,620 21,340 65 65 |
|---|---|
| 52,235 49,687 |
|
| - - |
|
| - - |
|
| 52,235 49,687 |
|
| 52,235 49,687 - - |
|
| 52,235 49,687 |
|
| 20,566 16,327 25,214 25,235 |
|
| 45,780 41,562 |
|
| 6,454 8,125 |
|
| 52,235 49,687 |
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 2022
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) |
2022 £ 40,000 1,155 9,530 3,525 250 1,578 3,544 20 59,602 2,770 2,770 1,899 2,989 2,348 11,110 - - - 1,509 19,855 |
2021 £ 49,133 1,023 10,393 3,744 250 2,919 3,413 - |
|---|---|---|
| 70,875 | ||
| 2,762 | ||
| 2,762 | ||
| 1,698 4,019 2,626 5,501 - - 149 759 |
||
| 14,752 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2022
| 5 Sundries Stewardship 6 Away Giving 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 Remembrance Book Restricted Away Giving Together Club - Davis Estate Traidcraft Youth Events Parish Weekend Church Youth Project 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2022 £ 65 65 - - - - - - 4,324 4,324 - - - 816 1,940 - 300 2,532 - 5,588 10,020 - 10,020 |
2021 £ 90 |
|---|---|---|
| 90 | ||
| - - 20 950 |
||
| 970 | ||
| - - |
||
| - | ||
| - - - 649 200 - - - - |
||
| 849 | ||
| - - |
||
| - |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2022
| 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) 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 Holiday Club Kitchen Fund Parish Weekend Fees to DBF Remembrance Book Together Club (Davis Estate) Traidcraft Total Restricted + Designated 14 Fund Movements Balance at 31 December 2021 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Balance at 31 December 2022 |
General (HSBC) 391 1,409 65 - 1,250 |
2022 £ - - 20,685 4,529 2,395 10,456 38,065 485 13,620 52,170 - - - - 4,529 20,685 25,214 - 2,395 248 20 - 2,725 123 - 983 - 6,454 31,668 CAF Bank CCLA Savings 21,340 292 101,615 164 100,909 - 10,574 15,000 19,000 5,000 |
2021 £ - - 20,416 4,819 2,364 292 27,891 391 21,340 49,622 - - - - 4,819 20,416 25,235 - 2,364 3,402 548 - 671 450 113 - 576 - 8,125 33,360 CCLA Greenway CCLA Building Diocesan Quinq'l Petty Cash Total 20,416 2,364 4,819 65 49,687 269 31 34 - 103,521 - - - - 100,974 - - 4,000 - 29,574 - - 4,324 - 29,574 |
|---|---|---|---|
| 485 | 13,620 10,456 |
20,685 2,395 4,529 65 52,235 |
Page 8
Notes to Notes
| Note 2 - Administration Credit Card Annual Fee Other Admin Photocopier / Good News Postage Stationery & Postage Telephone / Broadband 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 Fire extinguisher servicing Maintenance / Repairs Other Church Portable Appliance Testing Window Cleaner Note 4 - Church Utilities Utilities (Gas & Electricity) Water Note 4 - Annexe Annexe Cleaning - salary & materials Annexe Fire extinguisher servicing Annexe Maintenance / Repairs Annexe Portable Appliance Testing Lift Maintenance Other Annexe 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 |
2022 2021 £ £ 32 32 1,239 271 2,014 2,537 - - - 602 240 302 |
|---|---|
| 3,525 3,744 |
|
| 1,356 1,244 720 852 695 607 - 60 |
|
| 2,770 2,762 |
|
| 1,606 1,752 - 312 943 1,414 21 - 180 180 240 360 |
|
| 2,989 4,019 |
|
| 2,232 2,520 115 106 |
|
| 2,348 2,626 |
|
| 2,849 2,697 - 156 234 - 90 90 240 1,064 6,424 - 1,116 1,260 58 53 100 180 |
|
| 11,110 5,501 |
|
| - 93 - - - 56 - - |
|
| - 149 |
|
| 470 161 634 501 285 27 62 41 28 - 30 30 |
|
| 1,509 759 |
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