Annual Trustees Report for 2024/25 for the Parish of St. Stephen’s, Chatham
Prepared for the Annual Parochial Church Meeting of St. Stephen’s Church 30[th ] April 2025
CONTENTS
| **1. ** | Reference and Administratve Informaton | Page 3 |
|---|---|---|
| **2. ** | Structure, Governance and Management | Page 4 |
| a) | of the PCC | Page 4 |
| b) | Main Sub-Commitees of the PCC | Page 4 |
| **3. ** | Electoral Roll report | Page 5 |
| **4. ** | Annual Report of the proceedings of the PCC | Page 5 |
| **5. ** | Stewardship Commitee and Gif Aid | Page 7 |
| **6. ** | Fabric, Goods and Ornaments | Page 7 |
| **7. ** | Deanery Synod | Page 8 |
| **8. ** | Safeguarding Report | Page 9 |
| **9. ** | Risk Assessment | Page 10 |
Appendices
| I. | Agenda for Annual Parochial Church Meetng on 30th April 2025 |
|---|---|
| II. | Minutes of Annual Parochial Church Meetng on 24th April 2024 |
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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’s, 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 : 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
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PCC Membership 2024/25
Ex-officio:-
Ex-officio:Revd Barry Linney Carole White (Church Warden, retiring 2025) Helen Masters (Deanery Synod, retiring 2026) Nigel Rawlins (Deanery Synod, retiring 2026) Elected Membership:Keith Price (retiring 2025) David Parry - Treasurer (retiring 2026) Catherine Cave (resigned October 2024 – moving away) Catherine Linney (retiring 2027) Sophie Tanner (retiring 2027) Yvonne Whittle (retiring 2027) David Hopkins (retiring 2027) Co-opted: John Chapman (2024 to 2025 only) Other:Wendy Tanner (Secretary)
2. Structure, governance and management
(a) Organisation of the PCC
Since the last APCM there have been six Regular PCC meetings and no Extraordinary meetings.
(b) Main Sub-Committees are as follows
Worship and Spirituality Provides an overview of services and makes suggestions concerning format.
Ministry Team Licensed Lay Minister Helen Beaney Permission to Officiate Christine Caldecourt Ordinand Ann Ruby
Children & Youth Responsible for Sunday Club and the activities of children and young people within the Church.
Social Organises St. Stephen’s social events. The Social Committee reports to the Finance Committee.
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Responsible for the maintenance and upkeep of the church and the annexe.
Fabric
Finance
Day to day running and long-term management of the church’s finances.
3. Electoral Roll Report
A completely new Electoral Roll was prepared ahead of the Annual Parochial Church Meeting. New application forms had to be completed by those who wished to be on the new Electoral Roll. The majority of new forms received were from members of the congregation already on the current Electoral Roll. Four new applications were received; some people had moved away from St Stephen’s during the year
There are currently 79 people on the new Electoral Roll for 2025 (120 in 2023/24). This number may increase as applications may still be received after the 31[st] March deadline and these will be added after the APCM on 30[th] April.
4. Annual Report of the proceedings of the PCC 2024/25
We welcomed two new members to PCC in May 2024 – Yvonne Whittle and David Hopkins. We also welcomed John Chapman to PCC for one year as Deputy Church Warden to assist the Church Warden and the PCC whilst Revd Linney was on extended ministerial development leave. We sadly said goodbye to Catherine Cave in October as she moved away. We now say thank you and goodbye to Keith Price whose three-year term ends and also to John Chapman.
A PCC News Board has been installed at the back of Church. Following each PCC Meeting a Newsletter is produced and added so that the congregation are aware of decisions made affecting St Stephen’s; this is also emailed out with the Pew Sheet. We hope that the congregation has found this a useful addition.
With regard to the AV system, new lapel microphones have been purchased; the screen on the right hand side of church is not as bright and clear as that on the left hand side; the screen on the right is 15 years old; the left only 18 months old; there is also an issue with all three screens flickering; may look to purchasing a new projector.
Following a number of issues with the office landline, a mobile phone will be purchased and the number issued to the congregation and put on the website.
A small working party will be set up to discuss the Church entrance hall with a view to this area more resembling a place of welcome, worship and celebrating the Christian faith.
~ 5 ~
A new Worship and Spirituality Committee was formed to replace the Worship Committee, comprising members of Ministry, Children and Youth, Creative in Creation and Music; to meet to schedule church events for the year; the details of each event would then be worked through by the separate committees.
A number of documents had been received from the Diocese regarding blessings and prayers for same sex couples with a request for PCC to discuss and agree a course of action for St Stephen’s. Wording was agreed for prayers for such services and details of services are available on the Church website.
Revd Linney had taken Extended Ministerial Development Leave from June to August 2024 which included supervised study on a topic of choice, a period of retreat and spiritual renewal and holiday time with family.
Following discussion, it was agreed that the kitchen be a ‘no-go’ area after the Sunday Service other than to those on the tea rota; this was to comply with health and safety and hygiene.
The Director of Music role is currently being advertised, and although there has been some initial interest, we are still seeking a suitable person to fill this role.
Quotes will be obtained for new heaters in Church as a number of the current heaters are old and parts can no longer be obtained.
Information on the fire exits and Assembly Point will be included in the Pew Sheet a couple of times a year so that in the event of any evacuation, the congregation are aware of the procedure.
An ‘Away Time’ took place from Friday 31[st] January to Sunday 2[nd] February at Ladywell Franciscan Centre in Godalming, Surrey attended by a good number of the congregation.
The PCC have met six times since the last APCM. These have all been Regular PCC meetings: 15[th] May 2024, 24[th] July 2024, 25[th] September 2024, 27[th] November 2024, 22nd January 2024 and 25th March 2024.
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5. Stewardship Committee and Gift Aid
Thank you to everyone who supports the work of St. Stephens by giving regularly. Regular income helps to plan necessary expenditure and set a budget for the year.
During the year, fifty-five members of the congregation participated in the various planned giving schemes; of these forty-six people were able to give tax efficiently by Gift Aid or via the Charities Aid Foundation.
Successful claims to HMRC for tax refunds were made in May for Gift Aid (for the year 2023) for Gift Aid Small Donations (for the tax year 2023/24).
The Gift Aid Small Donations Scheme allows the church to claim back from HMRC an amount equivalent to Gift Aid on a proporton 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 2024 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 two failures. (both 6 gang extension cables in the Balcony sound cupboard)
-
Annual inspection and servicing of the fire extinguishers was carried out.
-
In February 2024, we applied to the Diocesan Advisory Committee, for a faculty to install a handrail to each side of the Chancel steps. After long delays and discussions, we finally received the faculty on February 10th, and the handrails were installed on February 17th.
-
In December, a working party was organised. Gutters around the church were cleared of leaves and standing water. In the Pastoral Room, one of the cupboards was adapted to provide secure storage for our supply of cleaning materials. Shelving was added and a lock fitted to the door.
Quinquennial Work
- Leaks in the flat roof over the north aisle, and in the south-east corner behind the organ continue to be a problem. A roofing contractor was called in to investigate the issues, some of which were resolved, but problems still remain. and further investigation is needed.
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- The cracks in the north-east wall were filled and redecorated, but structural movement is still causing the cracks to reopen. We will continue to monitor the situation, which is manageable at the moment, but if the cracks get any worse, we may need to seek professional advice. Many thanks to Patrick Gilroy and Keith Price for their hard work in this area.
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 in two six monthly visits.
-
Annual testing of our portable electrical appliances (PAT) was carried out in October. There were no failures.
-
The water heater in the disabled persons toilet which had been leaking for some time was replaced.
-
The curtains in the hall were replaced with new heavyweight lined curtains. The existing plastic track was also replaced with a more robust metal track system. The appearance of the hall has been much improved.
-
In November, the lock on the annexe entrance door was replaced, and new keys issued to all the regular hirers.
-
In December, a working party thoroughly cleaned all the chairs and tables in the hall. We had also planned to clear the gutters around the annexe, but heavy rain on the day prevented this. Many thanks to all those who came and helped.
-
In January, the annexe drains became blocked and the toilets and basins backed up with sewage. The smell of sewer gas was very strong, and Playgroup were forced to cancel some sessions because of the health issue. The inspection chambers were opened and the blockage appeared to be caused by nappies which had been flushed down the toilet. Dyno Rod were called out, and the blockage was cleared on 16th January. The last inspection chamber in the church grounds, is in the playgroup garden, underneath the artificial grass. It was necessary to cut around the artificial grass covering the manhole cover in order to remove it. Clearing the blockage at this point, released all the other blockages in the system.
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Church Grounds
-
Grass cutting continued to be carried out at fortnightly intervals in 2024. We have appealed for volunteers for this year's rota. Many thanks to Geoff Gosling, Ade Omole, and Patrick Gilroy for volunteering in 2024.
-
In September and October, the white and yellow car park markings were repainted.
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
Nigel Rawlins and Helen Masters are the St Stephen’s representatives on the Diocese Deanery Synod. Since the last APCM, the Deanery Synod has only met twice, on 25th June 2024 and 15th January 2025.
In June, Andy Wooding Jones spoke, as his six years as Archdeacon came to a close, about all the changes he has seen during that time, both personally and work related. He recognised some of the challenges that the changes have meant and how we can work through those. He also spoke about the Diocesan Vision,
“ We are called together by God to Change, Serve and Grow” and what this means for parishes.
In January Deanery Synod met at the Cathedral and Simon Lace (Chief Operating Officer) gave an interesting and informative talk. He talked about the Cathedral itself, the events it holds to raise much needed funds (being a Cathedral that doesn't charge entry fees) and how numbers are increasing.
8 Safeguarding Report
The Parish 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 Parish Administrator issues training and ensures completion as required. Below is the number of people who have completed courses this year:
-
Foundation: 5
-
Basic Awareness: 2
-
Leadership: 2
-
Level 3: 0
-
Raising awareness of domestic abuse: 2
-
Safer Recruitment and People: 0
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DBS checks are in place and updated as required. All members of the PCC are required to have Enhanced DBS Certificates in place along with Awareness of Domestic Abuse
Nigel Rawlins is St Stephen’s Parish Safeguarding Officer and David Hopkins the Church's Vulnerable Adults Representative. As a PCC and congregation, we need to ensure we pass on any safeguarding concerns to Revd Linney, Nigel Rawlins or to the Diocese directly.
The Rochester Diocese has signed up to the Safeguarding Hub which is designed to assist parishes with their safeguarding responsibilities around safer recruitment and people management. Once up and running, invitations will be issued for parishes to subscribe.
The Church’s Safeguarding Policy – Promoting a Safer Church was adopted for the year on 15[th] May 2024.
Lone Working Guidance had been issued by the Diocese and was circulated to those members of St Stephen's who may find themselves lone working either in Church or in the community. We are all reminded of the need to be diligent in our own roles and when employing others.
Revd Linney confirmed that he was unaware of any safeguarding issues.
9 Risk Management
Throughout 2024/25 we have continued to monitor all our activities in order to minimise any instances of risk.
Signed Date: 3[rd] April 2025 Reverend Barry J Linney, Vicar
Signed: Carole White Date: 3[rd] April 2025
Carole White, Church Warden
Signed: Wendy Tanner Date: 3rd April 2025 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 2024
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 31st December 2025, 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 2024 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 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 Investment Income Income from Investments (Interest) Other Income Resources Parish Weekend Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2024 2023 £ £ £ £ 35,878 - 35,878 40,664 9,566 - 9,566 9,617 1,173 - 1,173 1,526 12,856 - 12,856 11,410 4,229 1,203 5,432 4,150 - - - 275 - - - - - 1,056 1,056 1,195 4,068 - 4,068 26,452 |
|---|---|
| 67,771 2,259 70,030 95,289 |
|
| 125 - 125 80 25,330 - 25,330 20,398 2,141 - 2,141 1,880 - - - - 1,337 2,852 4,189 2,344 |
|
| 28,934 2,852 31,786 24,702 |
|
| 3,221 131 3,352 1,230 |
|
| - 5,460 5,460 3,642 1,001 300 1,301 1,410 |
|
| 1,001 5,760 6,761 5,052 |
|
| 100,926 11,002 111,928 126,274 |
Figures on this and subsequent pages are rounded to the nearest £1.
(*) - Other Parish Income includes:
Unrestricted: Good Friday Workshop Income, Insurance over-payment refund Restricted: private photocopying, remembrance book
Page 2
Summary of Expenditure Year Ending 31 December 2024
| 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 |
2024 2023 £ £ 64,396 62,238 871 1,838 28,154 22,513 74 67 4,809 1,196 2,140 9,200 - - |
|---|---|
| 100,444 97,051 |
|
| 4,325 7,670 - - |
|
| 4,325 7,670 |
|
| 104,770 104,721 |
Page 3
Statement of Financial Activities Year Ending 31st December 2024
| 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 2024 2023 £ £ £ £ 67,771 2,259 70,030 95,289 28,934 2,852 31,786 24,702 3,221 131 3,352 1,230 1,001 5,760 6,761 5,052 |
|---|---|
| 100,926 11,002 111,928 126,274 |
|
| 74 - 74 67 - - - - 100,120 4,325 104,446 104,404 250 - 250 250 - - - - |
|
| 100,444 4,325 104,770 104,721 |
|
| 482 6,677 7,158 21,553 1,677 -1,677 (0) 21,553 |
|
| 2,159 4,999 7,158 21,553 |
|
| 67,971 5,817 73,788 52,335 70,130 10,816 80,946 73,788 |
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 2024
| Notes | 2024 | 2023 | |
|---|---|---|---|
| £ | £ | ||
| Current Assets | |||
| Debtors & Prepayments | 9 | - | - |
| Diocesan & CBF Accounts | 10 | 63,804 | 62,016 |
| Bank Current Account - HSBC | 263 | 203 | |
| Bank Current Account - CAF | 16,813 | 11,503 | |
| Cash in Hand | 65 | 65 | |
| Total (b) | 80,946 | 73,787 | |
| Current Liabilities | |||
| Creditors - Amounts falling due within one year | 11 | - | - |
| Total (c) | - | - | |
| Net Current Assets / (Liabilities) (b) - (c). | 80,946 | 73,787 | |
| Total Assets Less Current Liabilities (b) - (c). | 80,946 | 73,787 | |
| Creditors - Amounts falling due after one year | 12 | - | - |
| Total Net Assets | 80,946 | 73,787 | |
| Funds | |||
| Unrestricted | |||
| General | 44,748 | 45,669 | |
| Designated | 13 | 25,381 | 22,301 |
| Total | 70,130 | 67,971 | |
| Restricted | 13 | 10,816 | 5,817 |
| Total Funds | 80,946 | 73,787 |
Approved by the Parochial Church Council and signed on their behalf Approved by the Parochial Church Council and signed on their behalf
dated datedate
The notes on Pages 6 to 8 form part of these accounts The notes on Pages6 to 8 form part of these accounts
Page 5
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2024
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 Governance Costs (incl Accounts Examination) Fees to Diocese Parsonage House Costs Assistant Staff Expenses 3 Church Requisites Upkeep of Services 4 Running Expenses Insurance Church Church Utilities (Gas, Electric, Water) Annexe Church Grounds Fundraising Costs (Raffle Licence, Fair Costs) Mission and Evangelism Projects Support Costs |
2024 £ 42,000 1,591 11,737 3,353 250 1,452 4,012 - 64,396 871 871 2,009 5,657 7,179 10,727 - - - 2,581 28,154 |
2023 £ 42,000 1,368 10,352 4,016 250 530 3,722 - |
|---|---|---|
| 62,238 | ||
| 1,838 | ||
| 1,838 | ||
| 1,974 4,900 7,195 7,120 - - - 1,324 |
||
| 22,513 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2024
| 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) Holiday Club Restricted Away Giving Together Club - Davis Estate Mindfulness Parish Weekend 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2024 £ 74 74 - - 150 4,659 4,809 1,200 940 2,140 138 1,140 670 400 1,977 4,325 - - - |
2023 £ 67 |
|---|---|---|
| 67 | ||
| - - - 1,196 |
||
| 1,196 | ||
| 1,200 8,000 |
||
| 9,200 | ||
| - 740 845 - 6,085 |
||
| 7,670 | ||
| - - |
||
| - |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2024
| 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 Project Fund Church Youth Project Parish Weekend Fees to DBF Together Club (Davis Estate) Mindfulness Total Restricted + Designated 14 Fund Movements Balance at 31 December 2023 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Balance at 31 December 2024 |
General (HSBC) 203 120 60 - - |
2024 £ - - 20,023 5,358 2,603 35,821 63,804 263 16,813 80,881 - - - - 5,358 20,023 25,381 2,603 248 3,765 2,046 1,719 435 10,816 36,197 CAF Bank CCLA Savings 11,503 37,244 108,492 1,965 104,710 - - - 1,528 - 3,388 |
2023 £ - - 20,148 2,153 2,471 37,244 62,016 203 11,503 73,722 - - - - 2,153 20,148 22,301 2,471 248 282 647 1,333 835 5,817 28,118 CCLA Greenway CCLA Building Diocesan Quinq'l Petty Cash Total 20,148 2,471 2,153 65 73,787 1,075 131 145 - 111,928 - - - - 104,770 - - 4,000 - 4,000 1,200 - 940 - 4,000 |
|---|---|---|---|
| 263 | 16,813 35,821 |
20,023 2,603 5,358 65 80,946 |
Page 8
ST. STEPHEN’S CHURCH
CHATHAM
Statement of Accounts for Year Ended 31[st] December 2024
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 31st December 2025, 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 2024 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 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 Investment Income Income from Investments (Interest) Other Income Resources Parish Weekend Other Parish Income () Total Income* |
Unrestricted Restricted Total Total Funds Funds 2024 2023 £ £ £ £ 35,878 - 35,878 40,664 9,566 - 9,566 9,617 1,173 - 1,173 1,526 12,856 - 12,856 11,410 4,229 1,203 5,432 4,150 - - - 275 - - - - - 1,056 1,056 1,195 4,068 - 4,068 26,452 |
|---|---|
| 67,771 2,259 70,030 95,289 |
|
| 125 - 125 80 25,330 - 25,330 20,398 2,141 - 2,141 1,880 - - - - 1,337 2,852 4,189 2,344 |
|
| 28,934 2,852 31,786 24,702 |
|
| 3,221 131 3,352 1,230 |
|
| - 5,460 5,460 3,642 1,001 300 1,301 1,410 |
|
| 1,001 5,760 6,761 5,052 |
|
| 100,926 11,002 111,928 126,274 |
Figures on this and subsequent pages are rounded to the nearest £1.
(*) - Other Parish Income includes:
Unrestricted: Good Friday Workshop Income, Insurance over-payment refund Restricted: private photocopying, remembrance book
Page 2
Summary of Expenditure Year Ending 31 December 2024
| 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 |
2024 2023 £ £ 64,396 62,238 871 1,838 28,154 22,513 74 67 4,809 1,196 2,140 9,200 - - |
|---|---|
| 100,444 97,051 |
|
| 4,325 7,670 - - |
|
| 4,325 7,670 |
|
| 104,770 104,721 |
Page 3
Statement of Financial Activities Year Ending 31st December 2024
| 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 2024 2023 £ £ £ £ 67,771 2,259 70,030 95,289 28,934 2,852 31,786 24,702 3,221 131 3,352 1,230 1,001 5,760 6,761 5,052 |
|---|---|
| 100,926 11,002 111,928 126,274 |
|
| 74 - 74 67 - - - - 100,120 4,325 104,446 104,404 250 - 250 250 - - - - |
|
| 100,444 4,325 104,770 104,721 |
|
| 482 6,677 7,158 21,553 1,677 -1,677 (0) 21,553 |
|
| 2,159 4,999 7,158 21,553 |
|
| 67,971 5,817 73,788 52,335 70,130 10,816 80,946 73,788 |
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 2024
| Notes | 2024 | 2023 | |
|---|---|---|---|
| £ | £ | ||
| Current Assets | |||
| Debtors & Prepayments | 9 | - | - |
| Diocesan & CBF Accounts | 10 | 63,804 | 62,016 |
| Bank Current Account - HSBC | 263 | 203 | |
| Bank Current Account - CAF | 16,813 | 11,503 | |
| Cash in Hand | 65 | 65 | |
| Total (b) | 80,946 | 73,787 | |
| Current Liabilities | |||
| Creditors - Amounts falling due within one year | 11 | - | - |
| Total (c) | - | - | |
| Net Current Assets / (Liabilities) (b) - (c). | 80,946 | 73,787 | |
| Total Assets Less Current Liabilities (b) - (c). | 80,946 | 73,787 | |
| Creditors - Amounts falling due after one year | 12 | - | - |
| Total Net Assets | 80,946 | 73,787 | |
| Funds | |||
| Unrestricted | |||
| General | 44,748 | 45,669 | |
| Designated | 13 | 25,381 | 22,301 |
| Total | 70,130 | 67,971 | |
| Restricted | 13 | 10,816 | 5,817 |
| Total Funds | 80,946 | 73,787 |
Approved by the Parochial Church Council and signed on their behalf Approved by the Parochial Church Council and signed on their behalf
dated datedate
The notes on Pages 6 to 8 form part of these accounts The notes on Pages6 to 8 form part of these accounts
Page 5
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2024
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 Governance Costs (incl Accounts Examination) Fees to Diocese Parsonage House Costs Assistant Staff Expenses 3 Church Requisites Upkeep of Services 4 Running Expenses Insurance Church Church Utilities (Gas, Electric, Water) Annexe Church Grounds Fundraising Costs (Raffle Licence, Fair Costs) Mission and Evangelism Projects Support Costs |
2024 £ 42,000 1,591 11,737 3,353 250 1,452 4,012 - 64,396 871 871 2,009 5,657 7,179 10,727 - - - 2,581 28,154 |
2023 £ 42,000 1,368 10,352 4,016 250 530 3,722 - |
|---|---|---|
| 62,238 | ||
| 1,838 | ||
| 1,838 | ||
| 1,974 4,900 7,195 7,120 - - - 1,324 |
||
| 22,513 |
Page 6
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2024
| 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) Holiday Club Restricted Away Giving Together Club - Davis Estate Mindfulness Parish Weekend 7b Special Projects (Capital) Restricted Funds Building Project Building project funds in current a/c |
2024 £ 74 74 - - 150 4,659 4,809 1,200 940 2,140 138 1,140 670 400 1,977 4,325 - - - |
2023 £ 67 |
|---|---|---|
| 67 | ||
| - - - 1,196 |
||
| 1,196 | ||
| 1,200 8,000 |
||
| 9,200 | ||
| - 740 845 - 6,085 |
||
| 7,670 | ||
| - - |
||
| - |
Page 7
St. Stephen's Parish Church Notes to the Accounts Year Ending 31st December 2024
| 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 Project Fund Church Youth Project Parish Weekend Fees to DBF Together Club (Davis Estate) Mindfulness Total Restricted + Designated 14 Fund Movements Balance at 31 December 2023 Plus Incoming resources Less Resources expended Plus Transfers In from other Accounts Less Transfers Out to other accounts Balance at 31 December 2024 |
General (HSBC) 203 120 60 - - |
2024 £ - - 20,023 5,358 2,603 35,821 63,804 263 16,813 80,881 - - - - 5,358 20,023 25,381 2,603 248 3,765 2,046 1,719 435 10,816 36,197 CAF Bank CCLA Savings 11,503 37,244 108,492 1,965 104,710 - - - 1,528 - 3,388 |
2023 £ - - 20,148 2,153 2,471 37,244 62,016 203 11,503 73,722 - - - - 2,153 20,148 22,301 2,471 248 282 647 1,333 835 5,817 28,118 CCLA Greenway CCLA Building Diocesan Quinq'l Petty Cash Total 20,148 2,471 2,153 65 73,787 1,075 131 145 - 111,928 - - - - 104,770 - - 4,000 - 4,000 1,200 - 940 - 4,000 |
|---|---|---|---|
| 263 | 16,813 35,821 |
20,023 2,603 5,358 65 80,946 |
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