2024-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Herne Bay Christ Church [Hampton St Andrew's]

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Christ Church-St. Andrews Herne Bay

Annual Report and Financial Statements of the Parochial Church Council

For the year ended 31[st] December 2024

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

9 St Georges Street, Canterbury Kent CT1 2JX

Independent Examiner

Sue Davis

5 Mandarin Lane,

Herne Bay Kent CT6 5RF

Accountant

Christ Church St Andrews

Herne Bay

Parochial Church Council

Annual Report for 2024

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
Associate Vicar	Reverend Simon Fellows
Curate	Reverend Denise Parrett	(from June 29thordination)
Ex- officio	Denise Parrett	(until June 28thas on Diocesan Synod)
Churchwarden	Darran Hibbert
	Alan Rogers
Treasurer	Richard Beagley	(elected)
Secretary	Milota Biagi	(appointed)
Deanery Synod Members	Darran Hibbert
	Alan Rogers
	Sue Rogers
Elected Members	Richard Beagley	Jonathan Parrett
	Martin Bovingdon	Dave Payne
	Paul Green	Ruth Plummer
	Carol Hibbert	Annette Saunders
	Penny Johnson	Andy Snelson
	Malcolm Owen	Sally Snelson

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 2024 we saw growth in terms of attendance at most of our congregations and in our small group numbers. 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 changing its focus so it more achieves our aims for it 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 –

Services and prayer; learning more about the Gospel through the Bible and developing knowledge and trust in Jesus.
Providing pastoral care for people living in the parish (through various means).
Evangelistic, missionary and outreach work (this continues to be our greatest challenge but through Festival Services, Care Homes ministry, Food Larder, South Room, Sunday Services, Bay Ignite and schools provision we have seen our impact grow and develop.)

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 continued the redesign of St Andrews Church which we hope to finish in 2025 so it will be more suitable and useful to the community. This has been funded from reserves and a generous donation.

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 2025 we will continue to be open to starting new ministries and stopping ones that no longer fulfil their purpose. In 2024 our paid and volunteer staff continued to work hard to provide the best services we can.

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 hoped to be able to return to much of this in 2024 and we were able to do this. Christmas school services were well received and we are glad to have continued great relationships with all our local schools. We have continued to support our two new mid-week congregations aimed at both families and adults and at the end of 2024 these were in good heart. We have continued our Sunday congregation aimed at young families which is much appreciated but has fallen in number and so we plan to close it in early 2025.

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, associate vicar and since June 2024 the curate on the Deanery Synod. Our parish has an active involvement in the deanery and through that with the wider church. The Deanery had some significant challenges to face in 2024 which will continue into 2025, many in regards to local church finance and parish reorganisation.

The Fabric

We have sought to keep the building safe for use and have upgraded various parts of both churches to make them safe and welcoming spaces.

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 – Scripture Union, Mission without borders and Church Army Africa in Nairobi. These were selected for the years 2023-2025. 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 2024 and had a Saturday morning thinking about the future direction of the church when other church leaders were also present..

Church Electoral Roll

The number registered on the electoral roll at the 2024 APCM in May was 165.

Finance

The detailed financial statements follow this report and show a net gain on the general fund for 2024 of £10,296 leaving £109,210 to carry forward to 2025. The PCC have authorized significant repairs & maintenance expenditure of a capital nature in 2024 on the St Andrews building and in Christ Church and this is reflected in the 2025 accounts. The Restricted Fund set up in order to finance the Associate Vicar post has been used this year with the continued appointment of the Rev Simon Fellows. The balance of this account at the end of 2024 was £77,972.

Anthony Everett Chairman – March - 2025

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31 Decermber 2024

Unrestricted Restricted Funds Funds £ £ 140,660 51,902 - 1,268 - 23,577 - - -	Unrestricted Restricted Funds Funds £ £ 140,660 51,902 - 1,268 - 23,577 - - -	TOTAL FUNDS 2023 £ 192,562 - 1,268 23,577 -
165,505 51,902		217,407
219,911 21,608 - - -		241,519 -
219,911 21,608		241,519
(54,406) 30,294 216		(24,112) 216
(54,190) 30,294		(23,896)

153,104 53,564		206,668
£98,914 £83,858		£182,772
	£ 4,096 20,542 32,142 130,043	2023 £ £182,772
	£186,823 (4,051)

Approved by the Parochial Church Council on 10th April 2025 and signed by:

……………………..............

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

Rev. A. W. Everett

Mr. Richard Beagley (Treasurer)

Page 1 - The notes on pages 1 to 5 form part of these accounts

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 Decermber 2024

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 fund s - 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 £55,000 as unresticted throughout the year, currently representing 3 months of unrestricted church activities. Unrestricted reserves at December 2024 are shown as £109,000.

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:

the PCC becomes legally entitled to the use of the resources;
and the inflow of economic benefits is probable; and
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.

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

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.

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.

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.

There are no Tangible fixed assets which have been capitalised by the Church.

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.

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

Page 2 - The notes on pages 1 to 5 form part of these accounts

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 Decermber 2024

2. Income and endowments ed Unrestricted Restricted TOTAL FUNDS Funds Funds 9mths 2024 £000's £000's £000's a.Incoming resources from donors Planned giving: 102,959 - 102,959 109% Collections (open plate) 6,979 - 6,979 Donations and appeals 40,542 41,857 82,399 Income tax recovered 15,906 5,927 21,833 Grants - Legacies - - 166,386 47,784 214,170 b Activities for generating funds Fetes, bazaars and other fund-raising e - - - Magazine advertising - - c Income from investments Goldfinch Bequest - - Other Interest 109 - 109 CBF Deposit Funds 1,812 - 1,812 1,921 - 1,921 d Church activities Fees from weddings etc 3,410 - 3,410 - Rent St Andrews Christian Centre - - Church hall lettings 23,175 - 23,175 26,585 - 26,585 e Other income Insurance receipt - - Agency - - - - Total income 194,892 47,784 242,676	Unrestricted Restricted Funds Funds £000's £000's 94,376 - 4,025 - 28,317 41,269 13,567 10,633 375	TOTAL FUNDS 12mths 2023 £000's 94,376 4,025 69,586 24,200 - 375
	140,660 51,902	192,562
	- -	-
	-	-
	- 183 - 1,085 -	- 183 1,085
	1,268 -	1,268
	5,047 - 1,779 16,751 -	5,047 - 1,779 16,751
	23,577 -	23,577
	-	- -
	- -	-
	165,505 51,902	217,407

Page 3 - The notes on pages 1 to 5 form part of these accounts

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 Decermber 2024

3. Expenditure

Unrestricted Restricted TOTAL FUNDS Unrestricted Restricted Funds Funds 9mths 2024 Funds Funds £000's £000's £000's £000's £000's 7,600 - 7,600 8,500 - - 92,317 53,670 145,987 87,635 21,608 4,654 4,654 2,993 22,447 - 22,447 20,047 - 4,594 - 4,594 3,179 - - - 25,854 25,854 24,550 398 398 12 17,378 - 17,378 63,122 - 1,991 - 1,991 2,250 - 1,392 - 1,392 1,700 - - - - - - - 4,976 - 4,976 4,901 - 181 - 181 180 - - 938 938 842 -	Unrestricted Restricted TOTAL FUNDS Unrestricted Restricted Funds Funds 9mths 2024 Funds Funds £000's £000's £000's £000's £000's 7,600 - 7,600 8,500 - - 92,317 53,670 145,987 87,635 21,608 4,654 4,654 2,993 22,447 - 22,447 20,047 - 4,594 - 4,594 3,179 - - - 25,854 25,854 24,550 398 398 12 17,378 - 17,378 63,122 - 1,991 - 1,991 2,250 - 1,392 - 1,392 1,700 - - - - - - - 4,976 - 4,976 4,901 - 181 - 181 180 - - 938 938 842 -	TOTAL FUNDS 12mths 2023 £000's 8,500 - 109,243 2,993 20,047 3,179 24,550 12 63,122 2,250 1,700 - - 4,901 180 - 842 -
184,720 53,670 238,390	219,911 21,608	241,519
	2024 £ 22,447 3	2023 £ 20,047
		3

During the year the PCC employed a Cleaner, an Assistant Minister for Music, and a part time Parish Administrator, all on a part tyime basis. 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 2024 was £42,088 (2023 £38,336).

5 Tangible fixed assets 6a Investments - Fixed Assets 6b Investments - Current Assets Market value at 1 January 2024 Disposals at carrying value Purchases at cost Net gains and revaluation Market value at 31 December 2024	2024 £nil 4,096 124 4,220	2023 £nil £ 3,880 216
		4,096

Page 4 - The notes on pages 1 to 5 form part of these accounts

PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH WITH ST. ANDREW

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ended 31 Decermber 2024

7 Debtors Income tax recoverable Hall rental 8 Creditors Creditors: amounts falling due within o Other accrued expenses 9 Analysis of Net assets by fund Fixed assets for church use Investment fixed assets Current assets Current liabilities Long term liabilities	ne year Unrestricted Designated Restricted Endowment Funds Funds Funds Funds £ £ £ £ 0 0 0 0 0 0 0 0 109,210 77,972 0 0 0 0 0 0 0	£ 39,544 2,449 41,993 £ 5,640 5,640 Total Funds 2024 £ 0 0 187,182 0 0 187,182	£ 17,712 2,830
			20,542
			£ 4,051
			4,051
			Total Funds 2023 £ 0 0 182,772 0 0
	109,210 0 77,972 0		182,772

10 Statement of funds

Unrestricted Funds - undesignated Unrestricted Funds - designated Restricted Funds Associate Fund Endowment Funds Total funds 11 Missionary and charitable giving Christian Vision for Men Church Army Africa Mission without borders Scripture Union	Transfers, At other gains At 1 Jan 2024 Income Expenditure and losses 31 Dec 2024 £ £ £ £ £ 0 194,892 (184,720) 124 109,210 0 0 0 0 0	Transfers, At other gains At 1 Jan 2024 Income Expenditure and losses 31 Dec 2024 £ £ £ £ £ 0 194,892 (184,720) 124 109,210 0 0 0 0 0
	0 194,892 (184,720) 124 109,210
	- 47,784 (53,670) 77,972
	0 47,784 (53,670) 0 77,972
	0 0 0 0 0
	0 0 0 0 0

	0 242,676 (238,390) 124 4,410
	2024 2024 £ £ General Restricted 100 2500 2500 2500 7600 0	2023 2023 £ £ General Restricted 1000 2500 2500 2500
		8500 0

Page 5 - The notes on pages 1 to 5 form part of these accounts

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

16[th] April 2025

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 2024.

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:

accounting records were not kept respect of the charity as required by section 130 of the 2011 Act; or
the accounts do not accord with those records
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