ST BOTOLPH'S CHURCH THE PARISH OF CHEVENING
ANNUAL REPORT AND FINANCIAL STATEMENTS
THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S IN THE PARISH OF CHEVENING, KENT
FOR THE YEAR ENDED 31ST DECEMBER 2022
Incumbent: The Reverend Hannah Adams Address: The Church Office Chevening Parish Hall Homedean Road Chipstead, Sevenoaks Kent, TN13 2RU
THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S THE ECCLESIASTICAL PARISH OF CHEVENING SEVENOAKS DEANERY - DIOCESE OF ROCHESTER
ANNUAL REPORT FOR 2022
Administrative information
St Botolph's Church is situated on Chevening Road in the parish of Chevening, Kent. It is part of the Diocese of Rochester within the Church of England. The address for correspondence is Chevening Church Office, Homedean Road, Chipstead, TN13 2RU.
The Parochial Church Council of St Botolph's (the PCC) is a corporate body established by the Church of England and it operates under the PCC Powers Measure 1956 as amended and the Church Representation Rules. The PCC was formerly an excepted charity and its registration with the Charity Commission was approved on 10th March 2010.
Information about the PCC and its activities can be found on the Charity Commission website under registration number 1134784. The PCC is subject to the Charities Act 2011 as amended.
The PCC officers and members who served from 1st January 2020 until the date that this report was adopted were:
Incumbent The Reverend Hannah Adams Churchwarden Ms Marcia Barton Deanery Synod Churchwarden Mr Robert Hubbard Churchwarden (assistant) The Hon Richard Mais Churchwarden (assistant) Mr Joseph Devine Treasurer Mr Graham Higgs Secretary Miss Sophie Atkinson Members Mrs Lela Weavers Diocesan Synod His Honour John Colyer, QC Deanery Synod Mrs Fiona Jordan Deanery Synod Mrs Claire Marriott Mr James Gale Mr David Thompson Mr Thomas Geldard Ms Rebecca Pilcher Ms Kelly Stiff Ms Sophie Osborne Mrs Susan Wandless Mrs Dana Dobrescu until 22 May 2022 Miss Sandra Tolhurst
St Botolph's is a member of 'Churches Together' in Sevenoaks and District.
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THE CHIPSTEAD CHAPEL CHARITY (Charity Number 1147141)
The PCC is the managing trustee of this charity and it can therefore be considered as connected but, as the nature and purpose of the two entities are not the same, consolidation of the accounts is not considered as appropriate.
WYNDHAM STRODE & ANOTHER (Charity Number 307745)
This charity, founded in the early part of the 18th Century, is administered by Trustees being the Rector and Churchwardens of St Botolph's. The objects are to assist poor persons who are resident in the Parish of Chevening, who are under 21 years of age and who are preparing for, entering upon or engaged in any trade, occupation or service, to buy outfits, pay fees of instruction, travelling expenses or such means for their advancement in life or to enable them to earn their living, as the Trustees think fit. The entities are not connected.
STRUCTURE AND GOVERNANCE
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 and stand for election to the PCC.
OBJECTIVES AND ACTIVITIES
The primary duty of the PCC is to co-operate with the incumbent of the parish, the Reverend Hannah Adams, in promoting the whole mission of the church in the parish. It is also the function of the PCC to be responsible for the financial affairs of the church and the care and maintenance of the church fabric and its contents.
ACHIEVEMENTS AND PERFORMANCE
2022 was the first year with no restrictions in relation to the Covid-19 Pandemic freeing the church to run 'as normal'. Our statistics show that our worshipping community is built up from the following numbers:
| llowing numbers: | |
|---|---|
| Total | 93 |
| Children aged 0-10 | 22 |
| Young people aged 11-17 | 11 |
| Adults aged 18-69 | 40 |
| Adults aged 70+ | 20 |
Not only were we able to welcome many to our Sunday Services but to many events throughout the year. Our Pancake Party saw more than 40 children and their parents attend and our Cummunity Barbecue in June saw almost 200 people attending. In terms of special services our Easter Service welcomed over 200 and Christmas Eve and Christmas Day welcomed 185 into our church.
2022 was not wthout its difficulties when our Rector went on maternity leave in mid July. This had an impact on what events and special services could be held which had an impact on numbers attending. However, it is here that we remember that we are not all about numbers but about depth and our relationship with God. God is moving in our church and local community and exciting things are to come in 2023 and beyond.
The Reverend Hannah Adams
Page 2
ELECTORAL ROLL AND PCC MEETINGS
At the time of the Annual Parish Meeting in 2023 there were 265 on the electoral roll compared with 267 for 2022 including 128 who were not resident in the parish. The average number of adults attending morning services on sundays was 60 compared with 81 for 2022
The full Parochial Church Council met on 8 occasions (2021 - 9) with an average attendance of 73.6% compared with 81.6% in 2021. The Standing Committee met regularly throughout the year and the minutes of these meetings were received by the PCC and discussed and adopted as appropriate.
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THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
FINANCIAL REVIEW 2022
Income
Total incoming resources were £228,174 (£141,885 in 2021) and these are detailed in the financial statements. Voluntary unrestricted income has increased to £119,082 from £104,328 in 2021. Our church activities, in recent years, have been severely restricted by the Covid-19 pandemic and collections in church have been limited. Many parishioners have made one off donations to compensate and their generosity is very much appreciated.
Fees for weddings and funerals were also limited by the pandemic but have now increased to £7,447 from £4,155 in 2021.
Expenditure
Our expenditure on church activities was £129,464 (2021 - £115,288) and this includes our parish contribution of £60,000 (2021 - £60,000) to the costs of administering the Diocese and the cost of the Rector's stipend and associated costs.
Generally our expenditure has been strictly controlled this year but there continue to be a number of repair and maintenance issues which will need to be resolved in the coming year.
Reserves
As a result of our activities in 2022, our unrestricted funds reduced slightly to £64,971 from £65,011 in 2021. Restricted reserves, including the endowment, rose from £82,977 to £90,553.
It is PCC policy to maintain a balance of unrestricted funds of at least £25,000 to cover emergency situations that may arise from time to time. Unrestricted reserves, at the year end, amounted to £64,973 which, after setting aside the minimum referred to above, is equivalent to approximately 16 weeks costs, down from 20 weeks in 2021.
Our restricted funds include the Building Fund which consists of monies given and retained towards meeting the costs of major repairs to the fabric of the church itself including such costs as may arise from our Quinquennial Inspections. We also have funds remaining after the completion of the work on the nave roof which, in the opinion of the PCC, may be used for further essential roof repairs and maintenance. These funds total £36,027.
It is the policy of the PCC that funds held, in excess of foreseeable needs, shall be invested with the CBF Church of England Deposit Fund with the CCLA.
Approved by the Parochial Church Council and signed on its behalf by:
Reverend Hannah Adams Rector and PCC Chair
Hannah Adams
Date
The notes attached form part of these accounts
Page 4
THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
Statement of Financial Activities for the year ended 31st December 2022
| Income and endowments Voluntary income Investment income Fees Other income Total income Expenditure Church activities Costs of generating funds Major church repairs Total expenditure Net income (-expenditure) Unrealised gains or losses Net movement in funds Funds brought forward Funds carried forward |
Notes | Unrestricted Restricted Endowment Total Total funds funds funds 31.12.22 31.12.21 |
|---|---|---|
| 2a 2b 2c 2d 3a 3b 3c 3d |
119,082 98,465 217,547 135,691 1,316 285 1,601 909 7,447 7,447 4,155 1,579 1,579 1,130 |
|
| 129,424 98,750 0 228,174 141,885 |
||
| 127,643 127,643 106,616 1,821 1,821 88,194 88,194 8,672 |
||
| 129,464 88,194 0 217,658 115,288 |
||
| -40 10,556 10,516 26,597 -2,980 -2,980 3,168 |
||
| -40 10,556 -2,980 7,536 29,765 65,011 57,663 25,314 147,988 118,223 |
||
| £64,971 £68,219 £22,334 £155,524 £147,988 |
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THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
Balance Sheet as at 31st December 2022
| Notes Accumulated funds 6 Unrestricted funds Restricted funds Endowment funds Total Church Funds Represented by Fixed assets 7 Investments Current assets 8 Accounts receivable-payable Balances at bank Total Church Assets Approved by the Parochial Church Reverend Hannah Adams Rector and PCC Chair Date |
Notes | 31.12.22 64,971 68,219 22,334 £155,524 31,806 31,806 5,220 118,498 123,718 £155,524 Council and signed on its behalf by: |
31.12.21 |
|---|---|---|---|
| 66,291 56,385 25,314 |
|||
| £147,990 | |||
| 34,786 | |||
| 34,786 | |||
| 2,442 110,762 |
|||
| 113,204 | |||
| £147,990 | |||
| Hannah Adams | |||
The notes attached form part of these accounts
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THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
Notes to the Financial Statements for the year ended 31st December 2022
1 ACCOUNTING POLICIES
The Financial Statements have been prepared in accordance with the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs and with the Regulations regarding 'true and fair view'. They have been prepared under FRS102 (2016) as the applicable accounting standard and the 2016 version of Recommended Practice, Accounting and reporting by Charities (SORP9 FRS102).
The Financial Statements have been prepared under the historical cost convention except for 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 informal gatherings of church members.
FUNDS
Unrestricted funds are those that can be used by the PCC for any qualifying general purpose.
Restricted funds are those that can only be used for the specific purpose for which they have been given. Details of the restrictions currently in place are given in the notes to the accounts.
Endowment funds are those where the capital amount must be maintained and only the income arising therefrom can be used for the specified purpose. The PCC have taken note of the provisions of the Trusts (Capital and Income) Act 2013 whereby they may opt for a division of total income and capital that balances the need to achieve the objectives of the endowment with the need to maintain the long term capital value of the fund.
INCOMING RESOURCES
Planned giving, collections and donations generally are recognised when received. Tax recoverable is recognised when the income to which it relates is received. Grants and legacies are accounted for when the PCC becomes legally entitled to the amounts concerned. Dividends and interest are accounted for when they become due.
RESOURCES EXPENDED
Grants and donations are accounted for when paid over or when awarded, if that award creates a binding or constructive obligation on the PCC.
The annual parish contribution to the diocese is paid by equal monthly instalements.
FIXED ASSETS
Consecrated and beneficed property is not included in these accounts in accordance with S.10(2) of the Charities Act 2011.
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Movable church furnishings held by the Rector and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property and listed in the church's inventory which can be inspected at any reasonable time by arrangement with the church office.
Tangible fixed assets are capitalised on acquisition, included in the balance sheet and subsequently revalued at each year end. Depreciation on tangible fixed assets is not provided in these accounts unless considered appropriate.
Investments are valued at market value on the balance sheet date where available.
Short term deposits are cash held on deposit either with the CCLA or at Barclays Bank plc, Sevenoaks.
2 INCOME AND ENDOWMENTS
| a Voluntary income planned giving one off donations, collections other donations, appeals Gift Aid recoverable Grants Legacies b Investment income dividends interest c fees for funerals and weddings d other income TOTAL INCOME |
Unrestricted Restricted Endowment Total Total funds funds funds 31.12.22 31.12.21 |
|---|---|
| 72,846 72,846 65,468 14,880 10,784 25,664 46,391 1,916 250 2,166 3,476 16,232 16,232 21,488 3,208 62,431 65,639 10,000 25,000 35,000 0 |
|
| 119,082 98,465 0 217,547 136,823 |
|
| 972 972 506 344 285 629 403 |
|
| 1,316 0 285 1,601 909 |
|
| 7,447 7,447 4,155 |
|
| 7,447 0 0 7,447 4,155 |
|
| 1,579 1,579 |
|
| 1,579 0 0 1,579 0 |
|
| £129,424 £98,465 £285 £228,174 £141,887 |
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THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
Notes to the Financial Statements for the year ended 31st December 2022
3 EXPENDITURE
| a Mission & charitable giving Parish contribution to Diocese Salaries support staff Visiting clergy Honoraria, organists, vergers Ministry support Rectory costs Church running costs Church repairs & maintenance Church equipment Parish office costs Governance & audit b Fundraising costs TOTAL EXPENDITURE |
Unrestricted Restricted Endowment Total Total funds funds funds 31.12.22 31.12.21 |
|---|---|
| 4,888 4,888 3,147 60,000 60,000 60,000 22,805 22,805 17,721 1,136 1,136 206 3,287 3,287 1,275 14,443 14,443 2,398 3,844 3,844 4,266 10,966 723 11,689 10,537 1,565 87,471 89,036 11,840 950 950 0 3,758 3,758 2,335 0 0 0 |
|
| 127,642 88,194 215,836 113,725 |
|
| 1,822 1,822 1,563 |
|
| £129,464 £88,194 £217,658 £115,288 |
c In 2019 a restricted fund was established in the name of the Reverend Maurice Hewitt to provide a stained glass window in the church. Extensive repairs were needed to the window concerned to enable the project to be completed and they were completed in January 2020. The window and explanatory plaque were completed and installed in 2022
4 STAFF COSTS
| Average number of employees Wages costs 5 RELATED PARTIES |
2 2 |
|---|---|
| £22,805 £17,721 |
|
PCC members and officers are reimbursed for making approved purchases as agents of the PCC. These transactions are not regarded as personal and no disclosure of them is required.
Although an ex officio member of the PCC, the Rector is employed by the Church of England and her stipend and associated costs are included within note 3(a).
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THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
Notes to the Financial Statements for the year ended 31st December 2022
6 FIXED ASSETS
| INVESTMENTS DBF CBF Investment Fund BP Amoco 8% Cum 1st pref City of London Trust 4.2% pref COIF Investment Fund 7 FUNDS a ANALYSIS OF NET ASSETS Investments Current assets b ANALYSIS OF FUNDS General Fund Hewitt Headstone Fund Hewitt Window Fund Church Repair Fund Stanhope Fund 8 CURRENT ASSETS Gift Aid recoverable Receivables less Payables (sundry creditors) Barclays Bank plc CCLA general CCLA building CCLA other restricted |
Holding Purchased Cost 31.12.22 31.12.21 |
Holding Purchased Cost 31.12.22 31.12.21 |
Holding Purchased Cost 31.12.22 31.12.21 |
|---|---|---|---|
| 1,081 Nov 1967 1,000 £ 22,335 22,147 £ 500 April 1992 360 £ 830 830 £ 500 April 1992 265 £ 440 440 £ £456 March 2001 4,610 £ 8,201 8,201 £ 6,235 £ 31,806 31,618 £ Unrestricted Restricted Endowment 31.12.22 31.12.21 |
|||
| 6,235 £ 31,806 31,618 £ |
|||
| Endowment 31.12.22 31.12.21 |
|||
| 9,471 64,973 58,748 |
22,335 | 31,806 34,786 123,721 113,204 |
|
| £64,973 £68,219 |
£25,314 | £155,527 £147,990 |
|
| 64,973 8,684 8,953 50,582 |
22,335 | 64,973 66,291 8,684 9,877 8,953 4,686 50,582 41,822 22,335 25,314 |
|
| £64,973 £68,219 |
£22,335 | £155,527 £147,990 |
|
| 3,576 5,312 4,919 150 |
|||
| 8,495 5,462 3,271 3,020 |
|||
| £5,224 2,442 |
|||
| 70,038 62,931 26,464 26,121 11,781 11,629 10,214 10,081 |
|||
| £118,497 110,762 |
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THE PAROCHIAL CHURCH COUNCIL OF ST BOTOLPH'S
Year ended 31st December 2022
Independent Examiner's Report to the Parochial Church Council of St Botolph's Church in the parish of Chevening, Kent
I report on the accounts for the year ended 31st December 2022 which are set out on pages 5 and 6.
Respective responsibilities of the Trustees and the Independent Examiner
The church trustees are responsible for the preparation of the accounts and they consider that an audit is not required for this year under Section 145 of the Charities Act 2011.
It is my responsibility, as Independent Examiner, to:
-
examine the accounts under Section 145 of the Charities Act 2011
-
follow the procedures laid down in the general directions given by the Charity Commissioners in Section 145(b) of the 2011 Act
-
state whether particular matters have been brought to my attention
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. Such examination includes a review of the accounting records kept by by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts and seeking explanations from appropriate trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opijnion 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:-
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
-
to keep accounting records in accordance with Section 130 of the 2011 Act or
-
to prepare financial statements which accord with those 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.
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Signed
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Joshua Peake
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Date 4th May 2023
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Mr Joshua Peake, ACCA
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