St Laurenee Hawkhurst Financial Statements of the Parochial Church Council for the year ended 31 December 2024 Trustees, Report Administrative Infornlation St Laurence's church is situated at The Moor, Hawkhurst, Kent. It is part of the Diocese of Canterbury, within the Church of England. The correspondence address is Church Office, St Laurence Church, The Moor, Hawkhurst, Kent, TNI 8 4NT The Parochial Church Council (PCC) was registered as a charity with effect from 22 February 201 O, number 1134439, being previously exempted from registration. PCC Members who have served from l January 2024 until the accounts were approved are: Incumbent Rev R G Dreyer Chainnan Churchwardens Miss A Jones Vice Chaimian to APCM 21 April 2024 to APCM 21 April 2024 from APCM 21 April 2024 from APCM 21 April 2024 to September 2024 Mrs E Hatcher Miss E C Roberts Mr J Van Kan Deputy Churchwarden Mrs L Klein Assistant Churchwardens Mrs I Poole Miss A Jones MTS E Hatcher from APCM 21 April 2024 to APCM 21 April 2024 from I l November 2024 from I l November 2024 Representatives on the Deanery Synod Mrs S Dreyer Mrs S MaskelI Mrs N Twym-Ampofo Elected Members Mr K Appiah-Peprah Mrs G Brown Mrs J Cooper Mrs N Crowe Mr R Crowther Mr K Harries Mrs A Henderson Mrs S Lindop Mrs L Mansell Miss A Parsons Miss E C Roberts Mr S Ringer Mrs F Robinson Mr J Van Kan Mr P Wylie Page I from APCM 21 April 2024 to APCM 21 April 2024 Secretary Treasurer to APCM 21 April 2024 to APCM 21 April 2024
St Laurence Hawkhurst Financial Statements of the Parochial Church Council for the year ended 31 December 2024 Trustees, Report continued Strnctureg governance and management The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll. The members of the PCC are also Trustees of the Canon Jeffreys Trust, which owns All Saints Lodge. The PCC met six times during the year. The makeup of the sub committees was set up after the APCM and each member of the PCC serves on one or more committee and reports were received from these committees at each PCC meeting. Reports about the Church of England Primary School were also received from the Foundation Governors at each meeting. Objectives and aetivities The PCC has responsibility of cooperating with the incumbent, the Rev R Dreyer, in promoting the whole mission of the Church in this parish and maintaining St Laurence Church. It also, as Trustees of Canon Jeffreys Trust, has the responsibility for maintaining All Saints Lodge. When planning the activities for the year, the incumbent and the PCC have considered the Charity Commission's guidance on public benefit, and particularly the specific guidance on charities for the advancement of religion. Specifically, we ty to enable peoplc to live out their faith as part of our parish community through worship and prayer, the provision of pastoral care for people IAving in the parish and mission and outreach work. Achievement and Perforniances Worship and Prayer Regular Sunday services are held at 8am and l Oam, the latter also being available on Zoom for those unable to attend in person. There is a Wednesday communion service at Bowles Lodge and a mid-week service of compline held on Zoom. As well as our regular services we enable our community to celebrnte and thank God at the milestones of the journey through life. Through baptksm we thank God for the gift of life, in marriage public vows are exchanged with God's blessing and through neral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. At present there are 97 meEnbers on the electoral roll. Page 2
St Laurence Hawkhurst Financial Statements of the Paroehial Church Council for the year ended 31 December 2024 Trustees, Report continued Pastoral Care Those who are unable through sickness or age to attend Church can attend via Zoom and visits are made to take them Holy Communion at their request. Mission and Outreach work Helping those in need is a demonstration of our faith and charitable donations of £938 were made in the year. Financial Review We ended 2024 with a deficit of £1 1,970. Our total income for the year was £149,143, which includes a legacy of £1 0,000. Other donations received totalled £3,933 and we received a grant of £5,060 for the toilet refurbishment, of which £3,977 was spent in the year. Income from fundraising was £2,590 compared to £2,910 in 2023. Total expenditure for the year was £161,113. This includes £9,828 for emergency essential drainage repairs at All Saints Lodge for which an insurance claim of £8,004 was received in February 2025. The Parish Share paid was £87,399, an increase of £6,373 on the previous year. The Parish Share for 2025 has been set at £97,422, an increase of £IO,01 l or 11.45 %. Work was carried out in the year on the plaster work on the south side of the church, paid for in 2025 and further work is being carried out in 2025 on the north side of the church. This work is being funded from the restricted tower/repair fund. At the year end all fLmds were in credit, although of £41,625 cash held, only £3,613 was unrestricted. All four of the flats at All Saints Lodge were let for the majority of the year. The rents are kept under review. Apart from the emergency drainage repairs mentioned above, other repairs totalling £1 0,478 were carried out in the year. All the investments had increased in value at the year end. Reserves Policy It was the PCC policy to maintain a balance on unrestricted funds which equates to approximately six months, unrestricted payments and to cover emergencies that may arise from time to time. However, even if the Parish Share was not taken into consideration our unrestricted reserves would not have covered this at the year end. Page 3
INDEPENDENT EXAMINER'S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST LAURENCE CHURCH, HAWKHURST, KENT ON THE ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2024 This report on the fmancial statements of the PCC for the year ended 31 December 2024 which are set out on pages five to ten is in respect of an examination carried out in accordance with th¢ Church Accounting Regulations 2006{the Regulations) and section 145 of the Charities Act 2011. (the Act) Responsibilities and basis of report As thc charity's trustees, you are responsible for the preparation of the accounts in accordance with the rcquirements of the Charities Act 2011 ('the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 201 l Act and in canying out my examlnation I havc followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiners Statement I have completed my examination. I Conf that no material matters have come to my attention in connection with the examination which gives me cause to believc that in any material respect: The accounting records were not kept in accordance with section 130 of the Charities Act; or The accounts did not comply with the accounting records. or The accounts did not comply with the applicable requirements concerning the forni and content set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fairf, view which is not a matter considered as part of an independent examination. I have no ¢onc¢rns and havc come across no other matters in Connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of thc account to be reached. ¢ohy k. Mr Geofftey King Amwell Cottage Talbot Road Hawkhurst Kcnt TN18 4LU Date s L 26h- Page 4
.Parochial c.hr(h Coyncil of St Laurence Hawkhurst Reeeipts and Payments Acfount For the Year End¢d 31 December 2024 Unr¢$tri¢ted General Fund Canon Jeffreys Trust Restricted Funds Total 31.12.23 Totsl Receipts Voluniary rZiptS Activities for generating funds Receipts from Church Activities Investment Income 91,850 2,590 3,650 51,053 149,143 76,165 2,590 3,650 61)0 83.005 15.685 82,553 2,910 5,121 47.774 138,358 11,744 27,429 38.709 38,709 PayEnents Church A¢tivities Diocesan parish shar¢ Other payments All Saints L(Klge exp¢ns¢s Fund raising costs 87,399 46,331 27.363 20 161,113 87.399 39,789 81,026 45,658 10,310 20 137,014 6,542 27,363 20 127,208 6,542 27.363 Exce of receipts over payments Transfers twn funds (11,970) {44,203} 34.764 {9,439) 13,052 20,887 11.346 16,742) (18,022 4,145 {6,676) 33.367 7,176 ,344 (11,970} 53.595 1,344 52,251 Bank and deposit accounts l Jan 2024 Cash from sale of investm¢nts Bank and de1t accounts 31 D¢c 2024 41,625 3,613 37,512 500 53,595 Parochial Church Countil of St Laurence Hgwkhurst Statement of Assets and LSabilities a¢ 31 December 2024 Unre$trieted General Restrieted Fund Funds C#non Jeffreys Truy¢ To¢41 31.12.23 Totsl Cash Funds Cash in hand Bank Curreni account Bank deposit account CBF dq)osii accounts 482 10.132 1,645 29.366 41,625 482 1,986 1.145 978 9,917 5.036 37,664 53.595 8,146 500 29,366 37.512 3.613 500 Other Monetary Assets 8,004 8,004 Investment Assets Investment Fund shares at Market value 444.916 8,219 376,680 60,017 397,556 Liabilities 4,811 601 4,210 Signed Chairnian Signed TreasureT Page 5
St Lallrence Chureh, Hawkhurst. Notes to the Financial Statements For the Year ended 31 December 2024 I. ACCOUNTING POLICIES The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 using the receipts and payments basis. The financial statements have been prepared under the historical cost convention except for the investment assets, which are shown at market value. The financial statements 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 infomal gatherings of church members. The accounts also include the transactions of the Canon Jeffreys Trnst, the trustees of which are the PCC. Funds Endowment funds are funds, the capital of which must be maintained. only the income arising from investment of the endowment fund may be used as restricted or unrestricted depending upon the puryose for which the endowment was established. Restricted funds represent a) income from trusts or endowments which may only be expended on those restricted objects provided Èn the temis of the trust or bequest and b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. The endowments include the investments held for the Alfred Mills Bequest and Canon Jeffreys Trust. The income of the Alfred Mills Bequest is to be used on the fabric of the St Laurence Church and the Parish Share. The income of the Canon Jeffreys Trust is to be spent on the Parish Church. Unrestricted funds represent the funds of the PCC that are not subject to any special Testrictions regarding their use and are available for application to the general purposes of the PCC. Page 6
St Laurence Church, Hawkhurst. Notes to the Finaneial Statements- continued For the Year ended 31 December 2024 Fixed Assets Consecrated and benefice property is not included in the accounts. Movable church firnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory, which can be inspected (at any reasonable time). As previous accounts were prepared as receipts and payments accounts there is insufficient cost infoTmation available and therefore assets held at that date are not valued in these financial statements. No assets were purchased in the year to 31 December 2023. The PCC also owns the Church Pond. This was acquired by way of a gift and the value at the date of acquisition is not known. All Saints Lodge, which is owned by the Canon Jeffreys Trust, is currently insured for £1,296,235. No infonnation is available concerning its value when the Trust was established. 4. STAFF COSTS Payments to PCC members. No payments or expenses were paid to any PCC member, persons closely connected to them or related parties. Page 7
ParothiAI Cbureh Collntil of St IAMrepce Hawkhurst Year tnded 31 Dteember 2024 Unrestricted General Fund Restrltted Funds Jtffreys Trust Total 31.12.23 2. Rtteipts Voluthtsry Receipts Freewill oiferitJE Gift Aid donations T&x recoverable OtheT Collections in ¢hurch Fundraising coll&Xions Candle donations (*her donations Legacies Grattts 56,038 7.647 2.017 5,527 1293 335 3.933 10.000 5,060 56.038 7,647 2.017 5,527 1,293 335 3.308 47,375 9,369 5,509 4.655 1.950 250 13.445 625 10,IXK) 82,553 Activities for geDerating fuDd5 Fwidraising 2,910 2,590 2,590 Income from Chutth Activitie Fees paid to PCC Social ComTnittee Hjre of Church Sundry item$ 2,851 581 2.851 581 2,517 788 855 961 218 218 5.121 Ill¢ome froTh Investments Dividends and interest Rent re£eived 13,973 37,080 11,744 1.629 37,080 12,899 34,875 51.053 600 38.709 47,774 UDre5trS¢led Cenernl CaJJo Jeffreyg Trust Restricted Total 31.IL23 3.P8vments Activitits Giving Vicafs expensesl In¢ CME) A5Sl5tant clergy Witte at)d wafeTS Candle5 Choir &. orchestsa OTgan & piano repairs and tuning Light & heal Watrr In5urancc Minor repair5 and rnairLteTLan¢e Churchyard and pond Children's ¢hur¢h & other edllcaiion Office running costs Costs of Social activities Cleaning Sundry expenses Bank ¢har8¢s 938 5.561 1,276 487 838 938 5.561 1.276 487 838 2.540 6,766 306 1.029 544 264 9,452 398 10.774 337 8,655 4,989 2.056 398 10,774 337 8,655 2,572 1.908 7,851 1,305 504 2.417 148 3,159 95 1.449 268 363 42.354 3,159 95 1,449 268 363 39,789 2,439 93 1.632 142 415 35.593 2,565 Major repatrs Toilet Returbi5hrnent Kiichcn Tefurbishment 3.977 3.977 10.065 46,331 39,789 6,542 45,658 Page 8
Parochi¥l Chureh Council of St IAureDce H#wkh•rst Yr endedJl Decembtr 2024 Unrestricted Ge¢1 F*nd c.anon Jeffrey5 Trn5t Restrlcted FndS Totgl 31.12.23 Futtd r#lslng Costs Lottery licencc Other Costs 20 20 20 20 20 20 All S4lnts Lodge peNSeS Insurance Raies & water Ele£tricity and gas Gas theck & EICR reports Repairs Letting fee5 1.187 175 1.187 175 1,038 1,081 20,306 4,614 252 5,312 3.708 20,306 4,614 27,363 10.310 S. ltsvestments UDrestricted Restricted Funds Jeffreys Trust Total Fund 31.12.23 Inwatment5 Market Value l January 2024 Add21Tons Disposals GairdLoss on dispos&l R¢valuations Gairts 431.827 8.035 368,251 55,$41 397.556 13,089 184 8.429 4,476 34.271 Market Value 31 December 2024 444,916 376.680 431.827 Page 9
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