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2022-12-31-accounts

Christ Church-St. Andrews Herne Bay

Annual Report And Financial statements Of the Parochial Church Council

For the year ended 31[st] December 2022

Incumbent

Rev Anthony Everett The Vicarage 38, Beltinge Road Herne Bay Kent CT6 6BU

Bank:

CAF Bank 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ

Barclays Bank Mortimer Street Herne Bay Kent CT6 5EE

Independent Examiner Sue Davis

5 Mandarin Lane, Herne Bay CT6 5RF

Accountant

Christ Church St Andrews Herne Bay

Parochial Church Council

Annual Report for 2021

Background

The PCC of Christ Church St Andrews, Herne Bay has during the year had the responsibility along with the incumbent, the Reverend Anthony Everett in promoting in the ecclesiastical parish the whole mission of the church - pastoral, evangelical, social and ecumenical. It has specifically concentrated on being a church where our aim is to glorify God by building a Christ centred community through the power of the Holy Spirit.

The PCC has the responsibility for the maintenance of the fabric of the two churches with the attached halls, the St Andrews Christian Centre, the North and South Rooms including the furniture and furnishing within them.

Membership

Members of the PCC are either ex-offficio or elected by the Annual Parochial Church Meeting in accordance with the Church Representation Rules. At the year end the following were members of the PCC -

the PCC -
Incumbent: Reverend Anthony Everett Chairman
Churchwarden Darran Hibbert
Alan Rogers
Treasurer Richard Beagley (elected)
Secretary Milota Biagi (appointed)
Ex- officio Denise Parrett (as on Diocesan Synod)
Deanery Synod Members David Evans
Pauline Fearn
Sarah Green
Elected Members Richard Beagley Malcolm Owen
Martin Bovingdon Dave Payne
Paul Green Maxine Perry
Carol Hibbert Ruth Plummer
Sheila Howard Sally Snelson
Penny Johnson

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our churches and to become part of the parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can be accessible to the many groups within our parish. Our services put faith into practice through scripture, prayer, liturgy, music and the sacraments. In 2022 we saw some recovery from the effect of the covid pandemic although there were still some parts of church life that we either stopped or struggled to restart. We continued to maintain our small group network and saw new and old ministries flourish due to God’s goodness. We seek to be a welcoming church family at all times but especially around the major Christian festivals. We have continued to run a Food Larder for those who have no food and continued to offer advice to those who need help with job applications or benefit claims as best we could. These services have continued to be increasingly well used as the year progressed.

When planning our activities throughout the year, the incumbent and PCC have sought to fulfil the Commission’s guidance on public benefit and, in particular, the specific guidance to charities for the advancement of religion. In particular we seek to enable everyone in our parish to live out their faith as part of our church community by –

To facilitate this work, it is important that we maintain the fabric of the two churches with the attached halls, the St Andrew’s Christian Centre, the North and South rooms. This year we have had a number of challenges but have sought to meet these and to ensure that when needed the buildings were available and in the best state possible. We have also started a small redesign of St Andrews Church so it will be more suitable and useful to the community.

Achievements and performance

The PCC are keen to offer a range of activities during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. The provision we have been able to make has been noted above. In 2023 we will continue to be open to starting new ministries and stopping ones that no longer fulfil their purpose. In 2023 we hope our paid and volunteer staff will be strengthened as we are able due to generous pledges support the appointment of an associate vicar.

Furthermore we will continue to look for new ways to engage with the community. The social side of the church was before the pandemic well developed and very well supported; we hope to be able to return to much of this in 2023 because this has been one of hardest areas of church life to rebuild. Christmas school services were well received. and we are glad to have reconnected with all the schools in person rather than online. We have continued to support our two new mid-week congregations aimed at both families and adults and at the end of 2022 these were in good heart. We have continued our Sunday congregation aimed at young families which is much appreciated but needs to grow in number.

In addition to our regular services and activities we have taken less funerals than usual and had only a

few baptisms. The church has never had many marriages and that continues to be case.

Deanery Synod

Three lay members of the PCC join the vicar on the Deanery Synod. Our parish has an active involvement in the deanery and through that with the wider church. One lay member of the PCC is now on Diocesan Synod and so on Deanery Synod. The Deanery has some significant challenges to face in 2023.

The Fabric

We have sought to keep the building safe for use.

Pastoral Care

The church also runs many small groups for both the church family and wider community. The staff and various volunteers sought and continue to seek to offer support and encouragement. We have tried not to miss anyone out but recognise we will have not succeeded in everything we tried to do.

Mission and Evangelism

Helping those in need is a demonstration of our faith. The PCC has continued to give money away to three organizations in this country and abroad – London City Mission; Christian Vision for Men and Church Army Africa in Nairobi. These will changed in 2023. We provided food and help locally.

Ecumenical Relationships

The local church leaders have met together occasionally and we have continue to look at the best way forward for the churches to work together.

Committees

The PCC met ten times in 2022 and had a Saturday morning thinking about the future direction of the church.

Church Electoral Roll

The number registered on the electoral roll at the 2022 APCM in May was 165.

Finance

The detailed financial statements follow this report and show a net Income for 2022 of £86,574 (2021 - £2,986) including a Restricted Fund of £53,206 (2021 – nil) set up in order to finance a new Associate Vicar post. These accounts are completed on an accruals basis with the 2021 comparatives re-stated. The PCC have authorized significant repairs & maintenance expenditure of a capital nature in 2023 on the St Andrews building and the Christ Church sound systems to be financed primarily from the 2022 unrestricted net income of £33,357 and a bequest of £10,000.

Anthony Everett Chairman – April 2023

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

TOTAL
Unrestricted Restricted
FUNDS
Notes
Funds
Funds
2022
£
£
£
Income and endowments
Voluntary income
2a
176,029
61,106
237,135
Activities for generating funds
2b
104
0
104
Income from investments
2c
574
0
574
Church activities
2d
18,446
0
18,446
Other income
2e
5,495
12
5,507
Total
200,648
61,118
261,766
Expenditure on:
Church activities
3a
167,169
7,900
175,069
Raising funds
3b
0
0
0
Other resources expended
3c
123
0
123
Total
167,292
7,900
175,192
Gains/(losses) on investment assets
6
0
0
0
Net income/(expenditure)
33,356
53,218
86,574
Transfers between funds - transfers in
0
0
0
Transfers between funds - transfers out
0
0
0
Gains/(losses) on revaluation of fixed assets
5
0
0
0
Other recognised gains/losses
(601)
0
(601)
Net movement in funds
32,755
53,218
85,973
Reconciliation of funds:
Total funds brought forward at 1 January
£120,348
£347
£120,695
Total funds carried forward at 31 December
£153,103
£53,565
£206,668		 TOTAL
Unrestricted
Restricted
FUNDS
Funds
Funds
2021
£
£
£
164,314
0
164,314
306
0
306
142
0
142
13,600
0
13,600
6,146
347
6,493
184,508
347
184,855
181,869
0
181,869
0
0
0
0
0
0
181,869
0
181,869
0
0
0
2,639
347
2,986
0
0
0
0
0
0
0
0
0
0
(319)
0
(319)
2,320
347
2,667
£118,028
£0
£118,028
£120,348
£347
£120,695

Page 1

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

BALANCE SHEET AT 31 DECEMBER 2022

Notes
Fixed assets
Tangible fixed assets
5
Investments
6a
Total fixed assets
Investment
6b
Debtors
7
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due within one year
8
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year
8
NET ASSETS
Funds
9
Endowment funds
10
Restricted funds
10
Designated funds
10
General funds
10
TOTAL FUNDS		 3,880
9,433
31,144
166,282		 2022
£
0
0		 4,481
11,387
30,740
75,666		 2021
£
0
0
206,668 120,695
£206,668 £120,695
0
53,565
0
153,103		 0
347
0
120,348
£206,668 £120,695

The Notes on pages 3 to 8 form part of these Accounts

Approved by the Parochial Church Council on 27 April 2023 and signed on its behalf by

…............................................

…........................................

Rev A W Everett

Mr R T Beagley (Treasurer)

The accompanying notes form a part of these financial statements.

Page 2

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

a Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions, together with FRS102 2016 as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities SORP FRS102.

The financial statements have been prepared under the historical cost convention, except for the valuation of investment assets which are shown at fair value.

b Funds

Funds held by the PCC are:

Unrestricted funds - These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or spending on a future project and which are therefore not included in its 'free reserves' as disclosed in the trustees' report. The Reserves policy of the PCC is to endeavor to retain £30,000 as unresticted throughout the year, currently representing 2 months of unrestricted church activities. Unrestricted reserves at December 2022 are shown as £153,000.

Restricted funds - These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

Endowment funds -These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend as capital income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.

c Incoming resources Recognition of income and endowments

These are included in the Statement of Financial Activities (SOFA) when:

  1. the PCC becomes legally entitled to the use of the resources;

  2. and the inflow of economic benefits is probable; and

  3. the monetary value can be measured with sufficient reliability.

Fundraising costs - Funds raised from events and trading activities (e.g. a fete, a garden party or sales of books and magazines) are reported gross in the SOFA – i.e., before any related costs that may have been deducted from the gross proceeds.

Grants and donations - Grants and donations are included in the SOFA when any preconditions preventing their use by the PCC have been met. For collections and planned giving this is when the funds are received.

Gift Aid Tax claims, etc. - Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Gifts in kind - Gifts in kind are accounted for at a reasonable estimate of their fair value at the time of gift, if feasible, or else at the amount actually realised from their disposal. Gifts in kind for sale to fund the PCC are included in the accounts at their estimated fair value at the date of gift, if feasible – or else recognised when sold by the charity. Gifts in kind for the PCC’s own use are included in the SOFA as incoming resources at their fair value when receivable, and expensed as and when consumed in use. Gifts of fixed assets, if material, are included in the balance sheet at their fair value and expensed over the asset’s useful economic life.

Donated services and facilities - These are included in income (and at the same time in resources expended) at the estimated fair value to the PCC of the service or facility received.

Volunteer help - The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Rental income - Rental income from the letting of the church is recognised when the rental is due.

Investment income - This is included in the accounts when receivable.

Investment gains and losses - This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Page 3

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

d Expenditure and Liabilities

Liability recognition - Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Governance costs - Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants payable without performance conditions - These are recognised in the accounts when a commitment has been made externally and there are no pre-conditions still to be met for entitlement to the grant which remain within the control of the PCC.

e Assets

Consecrated and beneficed property - In so far as consecrated and benefice property of any kind is excluded from the statutory definition of “charity” by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Movable church furnishings - These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church's inventory in any case.

Tangible fixed assets for use by the Church - These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market vale on receipt.

Depreciation is calculated to write off the cost of tangible fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Land Nil
Buildings* Nil
Fixtures & Fittings 20 years
Computers 3 years
Motor vehicles x years

Investments - Investments quoted on a recognised stock exchange or whose values derive from them (CIFs, etc.) are valued at market value at the year end. Other investments assets are included at trustees' best estimate of the market value.

Trading Stocks - These are valued at the lower of cost (or gift value) or year end fair value.

Short term deposits - Include cash held on deposit either with the CBF Church of England Funds or at the bank.

Page 4

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

2 Income and endowments

a
Voluntary income
Planned giving
Collections
Donations and appeals
Income tax recoverable
Grants
Legacies
b
Activities for generating funds
Fetes, bazaars and other fund-raising events
Magazine advertising
c
Income from investments
Goldfinch Bequest
Other interest
CBF Deposit Funds
d
Church activities
Fees from weddings etc
Rent St Andrews Christian Centre
Church hall lettings
e
Other income
Insurance receipt
Agency
Total income		 TOTAL
Unrestricted Restricted
FUNDS
Funds
Funds
2022
£
£
£
93,831
93,831
1,120
1,120
42,111
51,108
93,219
18,967
2,098
21,065
0
7,900
7,900
20,000
20,000
176,029
61,106
237,135
104
104
0
104
0
104
170
170
0
0
404
404
574
0
574
3,604
3,604
3,850
3,850
10,992
10,992
18,446
0
18,446
5,495
5,495
0
12
12
5,495
12
5,507
200,648
61,118
261,766		 TOTAL
Unrestricted Restricted
FUNDS
Funds
Funds
2021
£
£
£
87,723
87,723
345
345
50,049
50,049
23,801
23,801
2,396
2,396
0
0
164,314
0
164,314
306
306
0
306
0
306
126
126
0
0
16
16
142
0
142
4,204
4,204
4,200
4,200
5,196
5,196
13,600
0
13,600
6,146
6,146
0
347
347
6,146
347
6,493
184,508
347
184,855

Page 5

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

3 Expenditure

a
Church activities
Missionary and charitable giving (Note 11):
Ministry costs:
Diocesan Quota
Clergy Expenses
Clergy Secretary & Staff Salaries (Note 4a)
Upkeep of services
Church running and maintenance
Light, Heat, Water & Insurance
Junior Church & Youth Work
Church repairs
Fees
Bay Ignite
Outreach
Church management and administration
Printing, Statonery & IT
Professional Fees
Bank Charges
Independent Examiner Fees
Payroll fees
b
Raising funds
Stewardship costs
Fund raising costs
c
Other expenditure
Misc
Total expenditure		 TOTAL
Unrestricted
Restricted
FUNDS
Funds
Funds
2022
£
£
£
9,875
9,875
85,938
85,938
1,845
1,845
19,327
19,327
3,023
3,023
6,700
7,900
14,600
0
0
28,558
28,558
2,420
2,420
2,570
2,570
420
420
5,267
5,267
0
0
202
202
0
0
1,024
1,024
167,169
7,900
175,069
0
0
0
0
0
0
0
123
123
123
0
123
167,292
7,900
175,192		 TOTAL
Unrestricted
Restricted
FUNDS
Funds
Funds
2021
£
£
£
4,822
4,822
110,629
110,629
2,032
2,032
19,041
19,041
1,957
1,957
15,778
15,778
0
0
15,156
15,156
3,221
3,221
2,519
2,519
646
646
4,022
4,022
0
0
251
251
0
0
1,795
1,795
181,869
0
181,869
0
0
0
0
0
0
0
0
0
0
0
0
181,869
0
181,869

Page 6

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Staff costs

2022 2021
a Wages and salaries
£19,327		 £19,041
Average number of employees
3		 4
During both years the PCC employed a Cleaner, an Assistant Minister for Music and a
Parish Administrator, all on a part time basis. A part time Pastoral Care worker was
employed for part of 2021. None of whom earned £50,000 per year or more.

b Related party tranactions

There were no reportable payments in respect of PCC members, persons closely connected with them or other parties.

The total donations received from related parties in 2022 was £38,957 (2021 £33,166).

5 Tangible fixed assets
6a Investments - Fixed Assets
6b Investments - Current Assets
Market value at 1 January 2022
Disposals at carrying value
Purchases at cost
Net gains and revaluation
Market value at 31 December 2022
7 Debtors
Income tax recoverable
8 Creditors
Creditors: amounts falling due within one year
Other accrued expenses		 2022
£
nil
nil
9,433
£9,433
4,071
£4,071		 2021
£
nil
nil
£
4,481
(601)
£3,880
11,387
£11,387
1,926
£1,926

Page 7

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

9 Analysis of Net assets by fund
Fixed assets for church use
Investment fixed assets
Current assets
Current liabilities
Long term liabilities		 Unrestricted Restricted
Total Funds
Funds
Funds
2022
£
£
£
0
0
0
0
0
0
157,174
53,565
210739
(4,071)
0
(4,071)
0
0
0
£153,103
£53,565
£206,668		 Total Funds
2021
£
0
0
122621
(1,926)
£0
£120,695

10 Statement of funds

Unrestricted Funds - undesignated
Restricted Funds
Associate Vicar Appeal
Diocese Winter Fuel
Agency
Total funds
11 Missionary and charitable giving
Beacon CAP
London City Mission
Christian Vision for Men
C. of E. Evangelical Council
Simeon Trustees
Superkidz Community Trust
Church Army Africa		 Transfers,
At
other gains
At
1 Jan 2022
Income
Expenditure
and losses
31 Dec 2022
£
£
£
£
£
120,348
200,648
(167,292)
(601)
153,103		 Transfers,
At
other gains
At
1 Jan 2022
Income
Expenditure
and losses
31 Dec 2022
£
£
£
£
£
120,348
200,648
(167,292)
(601)
153,103
0
53,206
53,206
0
7,900
(7,900)
0
347
12
359
347
61,118
(7,900)
0
53,565
120,695
261,766
(175,192)
(601)
206,668
2022
2022
£
£
General
Restricted
3000
3000
500
250
125
3000
£9,875
0		 2021
2021
£
£
General
Restricted
822
1000
2000
1000
£4,822
0

Page 8

Christ Church, Herne Bay The PCC Secretary William Street Herne Bay CT6 5NR

8[th] May 2023

Independent examiner’s report to the PCC of Christ Church with St Andrew

I report to the PCC on my examination of the accounts of the PCC for the year ended 31st December 2022.

Responsibilities and basis of report

As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’) and the Church Accounting Regulations 2006.

I report in respect of my examination of the PCC accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act, and also those found in Church guidance, 2017 edition.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have 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 the accounts to be reached.

Yours faithfully,

Sue Davis BSc (Hons) ACCA