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2020-12-31-accounts

Holy Trinity South Chatham

(A Church of England and Methodist Church Local Ecumenical Partnership serving the communities of Bluebell Hill, Lordswood and Walderslade)

Churches of St. Alban, St. David & St. William

Annual Report

and

Financial Statement

of

Holy Trinity South Chatham LEP (Registered Charity no. 1135416)

and

The Parochial Church Council of Holy Trinity South Chatham

for the year ended 31 December 2020

"Here to offer Christ in every home"

Contents

Reference and Administrative Details…………………………………………………………………3 Structure and Governance……………………………………………………………………………..6 Recruitment and Appointment of New Trustees……………………………………………6 Induction and Training of New Trustees……………………………………………………..6 The Councils…………………………………………………………………………………….6 Church Management Groups…………………………………………………………………7 Authorised Ministers……………………………………………………………………………7 Related Parties………………………………………………………………………………….7 Risk Management………………………………………………………………………………7 Safeguarding……………………………………………………………………………………7 Objectives and Activities………………………………………………………………………….…….8 Objectives and Aims……………………………………………………………………………8 Significant Activities…………………………………………………………………………....8 Grant Making…………………………………………………………………………………...8 Public Benefit Statement………………………………………………………………….…..8 Volunteers………………………………………………………………………………………8 Achievements and Performance………………………………………………………………………9 Electoral Roll……………………………………………………………………………………9 Worship………………………………………………………………………………………….9 Outreach………………………………………………………………………………………...9 Deanery Synod………………………………………………………………………………..10 North Kent Methodist Circuit…………………………………………………………………10 Church Buildings overview……………………………………………………………………10 St Alban's Building Report for 2020……………………………………………………… …10 St David's Building Report for 2020………………………………………………………….11 St William's Building Report for 2020………………………………………………………..11 Financial Review………………………………………………………………………………………..12

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Future Developments………………………………………………………………………………………13 Statement of Trustees Responsibilities……………………………………………………………… ..13 Independent Examiners' Report………………………………………………………………………….14 Statement of Financial Activities………………………………………………………………………….15 Balance Sheet as at 31 December 2020………………………………………………………………..16 Notes to the Accounts for the year ended 31 December 2020…………………………………17 to 24

The LEP present their report with the financial statements of the charity for the year ended 31 December 2020. The LEP have adopted the provisions of the Statement of Recommended Practice (FRSEE) Accounting and Reporting by Charities issued in January 2015, together with the Church Accounting Regulations 2006 (the Regulations) and Section 145 of the Charities Act 2011 (the 2011 Act)

Reference and Administrative Details

Holy Trinity South Chatham is a Local Ecumenical Partnership (Church of England & Methodist) and Registered Charity No: 1135416.

The Parish is within the Diocese of Rochester and also part of the North Kent Circuit of the Methodist Church, and the focal area of ministry is recognised as being the Church of England Ecclesiastical Parish of Holy Trinity South Chatham.

The LEP has three churches situated in different areas of the parish: St Alban’s, Robin Hood Lane, Blue Bell Hill; St. David’s, Newton Close, Lordswood; and St. William’s, Walderslade Village Centre. The LEP Sharing Agreement created an LEP where we are a single worshipping community rather than separate denominations, and so worship and events are seen as united activities. In terms of ownership of premises, St David’s is owned by the Methodist Church and the other two church buildings are owned by the Church of England Diocese of Rochester.

Formal address for correspondence and Charity Registration is that of the Chair of Trustees and the Team Rector (The Rectory, 18 Marion Close, Chatham ME5 9QA).

This has been an unusual year in the life of the parish and due to the Covid 19 pandemic the 2020 annual meetings were delayed and took place on 18[th] October 2020. The list of Trustees as at October 2020 is shown in Table 1 below.

The complete list of administrative posts within the Parish is shown in Table 2 below.

Bank accounts are held with HSBC (1-5 Week Street, Maidstone, Kent ME14 1QW and CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ. The parish also has two repair fund deposit accounts with the Diocese of Rochester and seven deposit accounts with the Central Finance Board of the Methodist Church

The Independent Examiner is Natalie Harrison ACA FCCA CTA TEP, Beak Kemmenoe, Chartered Accountants, 1-3 Manor Road, Chatham. Kent ME4 6AE

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Table 1 Combined Ecumenical Council – as at October 2020

Trustees Council Trustees Council Trustees Council
Ex-officio
Team Rector Rev Elaine Cranmer
Team Vicar Rev David Kichenside
Team Curate Rev. Paul Robinson
Elected members
St.Alban’s Jon Hicks 2019 - 2022
Karl Simmons 2019 - 2022
Pauline Bowdery 2020 - 2023
Vacancy
St.David’s Bob Tarrant 2019 - 2022
Jeanette Lawrence 2020 - 2023
Vacancy
Vacancy
St.William’s Ina Hanford 2020 - 2023
Jean Bassett 2018 - 2021
Vera Jones 2018 - 2021
Pat Long 2020 - 2023
Co-opted members
Pro-Warden St Alban’s Vacancy
Warden St David’s Sylvia Wrigglesworth 2020 - 2021
Warden St William’s Vacancy
Treasurer Vacancy
Secretary Jean Bassett 2020 - 2021
Young person’s rep Vacancy
Parochial Church Council
In addition to those above, the followingare members of the PCC
Elected to DeanerySynod Don Lawrence 2020 - 2023
Elected to DeanerySynod Mark Salter 2020 - 2023

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The complete list of administrative posts within the Parish is listed below, along with the person fulfilling that role and the term of that appointment.

Table 2 Full Parish Administrative Team

Position Name Type Period End of Term
Team Rector and Chair
of the PCC		 Elaine Cranmer Permanent N/A N/A
Team Vicar David Kichenside Permanent N/A N/A
Team Curate Paul Robinson Permanent N/A N/A
Chair of Trustees Elaine Cranmer Fixed - voluntary 1 year May 2021
Chair of PCC Elaine Cranmer Permanent N/A N/A
Parish Secretary Jean Bassett Fixed - voluntary
Parish Treasurer Vacancy Fixed-voluntary
Gift Aid Officer Pauline Bowdery Voluntary N/A N/A
Bookings Officer Credwyn Tolhurst Voluntary N/A N/A
Parish Safeguarding
Officer		 Mark Salter Voluntary N/A
Safer Recruitment
Officer		 Dave Bassett Voluntary N/A
Church Warden Vacancy
Church Warden Sylvia Wrigglesworth
(St. David’s)		 Fixed - voluntary 1 year May 2021
Pro Church Warden Vacancy
Assistant Wardens at
St. Alban’s
St. David’s
St. William’s		 Vacancy
Vacancy
Pat Long		 Fixed - voluntary 1 year May 2021
St. Alban's Steward Vacancy Fixed - voluntary 4 years
St. David’s Steward Vacancy Fixed - voluntary 4 years
St. William's Steward Vacancy Fixed - voluntary 4 years
St. Alban's Assistant
Steward		 Vacancy Fixed - voluntary 4 years
St. David’s Assistant
Steward		 Vacancy Fixed - voluntary 4 years
St. William’s Assistant
Steward		 Vacancy Fixed - voluntary 4 years
Property Steward: St.
David’s		 Don Lawrence Voluntary
Deanery Synod
Representative		 Don Lawrence Fixed - voluntary 3 years April 2023
Deanery Synod
Representative		 Mark Salter Fixed - voluntary 3 years April 2023

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Structure, Governance and Management

Following registration as a charity in March 2010, the LEP adopted a new Constitution approved by the Charity Commission and Churches Together in England, based upon the new model for LEPs introduced in 2009. The Trustees and Parochial Church Council work together to manage the affairs of the Parish.

Whilst the Constitution does not specify representation from particular churches, every effort is made to ensure a balance of representatives among the elected trustees. All the work of the Councils and Committees is undertaken according to the relevant governing documents, and Parish “Policy and Practice” which was adopted in 2009.

Members of the PCC are appointed in accordance with the Church Representation Rules, and all Church Officers are appointed in accordance with requirements of the Constitution and appropriate denominational regulations.

Being an LEP Registered Charity, the governance of the business of the parish is managed by two Councils working in co-operation with each other to oversee the work and ministry of the LEP and parish:

The Trustees Council is the body of (mainly) elected representatives from the churches who are responsible for the legal aspects of the LEP as a charity. This body also incorporates the functions of a Methodist Church Council in any matters relating to the Methodist Church.

Recruitment and Appointment of New Trustees

Trustees are elected at the Annual meeting of the Charity, which incorporates the Annual Parochial Church Meeting and Annual Vestry Meeting of the Parish. Trustees are elected for a term of three years. 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 and to become a member of the Trustees Council.

The Parochial Church Council (PCC) is required by law to deal with certain matters that are particular to the Church of England.

Members of the PCC are also members of the Trustees Council and both Councils meet together for all meetings as one body called the Combined Ecumenical Council (CEC).

Induction and Training of New Trustees

All new members of the LEP are properly mentored by serving members and are advised of their duties and responsibilities. The Diocese of Rochester offers training annually for newly elected wardens and church council members. All trustees are required to complete basic Safeguarding training as provided by the Diocese and to undertake a DBS check.

The Councils

The Combined Ecumenical Council (CEC) meets approximately bi-monthly. The Council is assisted by a number of Committees, with specific roles as necessary. The Team Rector chaired the meetings and the chair is formally elected annually. The Team Vicar, Curate, Church Wardens and Deanery Synod representatives are automatically members of the CEC. All other members of the council are elected. Prior to Lockdown in March 2020 the Council met in person, initially subsequent business was dealt with electronically and in November a meeting of the Council was held via Zoom.

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Church Management Groups

St. Alban’s, St. David’s and St. William’s each have an Advisory Group, which meet to discuss local issues, and report to the CEC. Whilst these groups have no constitutional authority or budget, they are key to the effective delivery of ministry for each of the church communities, and in supporting and advising the clergy about issues.

Authorised Ministers

The clergy team (Team Rector and Team Vicar) saw the arrival of the Rev. Paul Robinson in September 2019, he is serving his title post (curacy) as a part-time self-supporting minister across the parish. Rev. Bryan Tolhurst (Supernumary Methodist minister in Full Connexion) also offers support to the parish. Ministry is supported by a number of Licensed Lay Ministers (those aged 70 years or above have Permission to Minister or Permission to Officiate according to their role.)

• Debbie Oliver (Reader) • Mark Salter (Reader, PTO) • Sylvia Wrigglesworth (Reader, PTO) • Ann Benger (Evangelist, PTM) • Mary Horwell (Evangelist, PTM) • Bob Tarrant (Evangelist, PTM)

Related Parties

There were no related party transactions during the year.

Risk Management

The Parish regularly review a range of areas of ministry and practice regarding "risk", including regular inspections of buildings and health and safety assessments. All work with children, young people and vulnerable adults is subject to the Safeguarding guidelines and policy issued by the Diocese of Rochester and includes risk assessments where appropriate. Financial risk management is overseen by the CEC and is reviewed regularly during the year.

In 2020 the CEC appointed Don Lawrence as ‘Person of Contact’ and to be its representative in liaising with the various user groups regarding risk assessments and action plans when using the church premises following the national lockdown and during subsequent restrictions. This included outside hirers, church organisations and the worshipping community. The CEC is extremely grateful for the tremendous amount of work this entailed in keeping the premises Covid secure and the users safe.

Safeguarding

The CEC has followed Diocesan guidance in the implementation and review of good practice, ensuring that CEC members have completed appropriate training and received DBS clearance. The parish has a lead Safeguarding Officer, Mark Salter, and Safer Recruitment advisor, Dave Bassett, who monitor compliance across parish activities. The CEC receives regular updates at its meetings.

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Objectives and Activities

Objectives and Aims

The Combined Ecumenical Council (CEC), which administers the LEP, is committed to enabling as many people as possible to worship at our churches and to become part of our parish community.

The CEC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular we try to enable ordinary people to live out their faith as part of our parish community through:

Significant Activities

The Local Ecumenical Partnership (LEP) exists to advance the Christian faith in the ecclesiastical parish of Holy Trinity South Chatham in accordance with the principles and practices of the Church of England and the Methodist Church, specifically to promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

The LEP is specifically responsible for the maintenance of the churches of St. Alban, St. David and St. William within the Parish.

Grant Making

The CEC continues to make institutional grants at their discretion and as funds allow.

Public Benefit Statement

The trustees of the charity confirm that they have complied with their duty under section 17(5) of the Charities Act 2011 to have regards to the Charity Commission’s guidance on public benefit and that the public benefit requirement has informed the activities of the charity during the year to 31[st] December 2020.

In evaluating public benefit the trustees note that the majority of activities offered across the churches are open to all irrespective of their faith or beliefs whilst also providing nurturing and teaching within the Christian faith.

Volunteers

The charity relies on individuals outside of the Council to fulfil all of its activities. It is not possible to quantify the value of the work undertaken by the volunteers.

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Achievements and Performance

The electoral role and attendance figures for the Parish are shown in the table below.

2016 2017 2018 2019 2020
Electoral Roll 164 162 159 90 90
LEP Charity Members 101 103 99 97 96
Usual attendance across the three churches, counted in
Oct (Adults)		 87 72 103 124 33*
Usual attendance across the three churches, counted in
Oct (Children / Young People)		 5 5 8 7 1

Notes:

Worship

The traditional pattern of at least one service held in each of the three churches each Sunday was suspended when the national Lockdown was imposed in March 2020. From 19[th] July through to 1[st] November one service was held for the parish each Sunday, visiting each church in turn. Whilst the year began with a United Service to renew our Covenant such services could not subsequently be held although we did manage to celebrate the ordination of the curate as priest with a special service in September. During May a Thursday morning online streamed service was introduced and has continued to be live streamed via YouTube every week. On Christmas morning a parish service was offered via Zoom and was attended by almost forty people. Whilst the buildings have been unavailable for corporate worship links have been shared for broadcast and online services, particularly those of the North Kent Methodist Church.

Outreach

Outreach activities have been significantly curtailed during 2020, including work within the local schools, ministry to young families and the varied social/hospitality activities within each of the churches (Lunches, Coffee Mornings, Sales, Teas, etc.) A fortnightly Newsletter started in April 2020 and has been circulated by post and email throughout the year. A regular pattern of online social events has been implemented during 2020 although these generally support members of the existing congregations.

As part of the implementation of the Diocesan Called Together report and the Growing Together initiative the parish began initial conversations with the Archdeaconry Growth Enabler at the beginning of the year but this work was stalled during lockdown and subsequent restrictions. Conversations will resume in 2021.

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The Parish continues to support Cornerstone Coffee Shop, established within St. William’s Church in 2013 to encourage engagement with the wider community. This activity has also been affected by the pandemic, being closed for much of the year. The CEC recognised the efforts required by the Cornerstone team to re-open safely in September and it was disappointing that closure was again required at the beginning of December.

2020 has seen an increased use of Facebook to share information about the parish – ensuring that our own page is kept up to date and sharing with other local groups and pages. The 2020 Crib service was broadcast live on Facebook.

Deanery Synod

The parish now elects two lay members to the Rochester Deanery Synod. They are exofficio members of the PCC and thus provide the CEC with an important link between the parish and the wider structures of the church in the Diocese of Rochester. Due to the pandemic the Synod only met on two occasions during 2020 – in person in February and via Zoom in December.

North Kent Methodist Circuit

Although there were no candidates for election as Stewards from the churches in 2020 the Team Rector and Team Vicar have regularly attended Methodist Staff meetings during the year and a member of the clergy has usually represented the parish at each Circuit Meeting. Don Lawrence has continued the role of Property Steward for St. David’s Church and attends the relevant Circuit meetings.

Church Buildings – overview

2020 has presented many additional challenges to the maintenance of buildings on all three sites. The initial lockdown in March 2020 meant the closure of all buildings not only for worship but for use by Pre-Schools and all other activities. Regular checks were made of the buildings throughout this period in accordance with advice from the insurance company. With the easing of that Lockdown and the resumption of early years provision Don Lawrence was appointed by the CEC as its ‘Person of Contact.’ Throughout the year he has advised on action plans, risk assessments and protocols necessary for the safe reopening of our premises and continues to do so. The CEC is extremely grateful for his ongoing diligence in this role.

Worship resumed in July 2020 but in November with increasing rates of Covid infections across Kent and Medway the CEC agreed to seek dispensation from the Bishop of Rochester to suspend worship once again. Small electrical appliance safety testing was carried out in all buildings just prior to this.

St Alban’s Building Report for 2020

In October 2020 the floor of the church again showed signs of severe damp which caused the floor boards to rise along the entire length and down the centre of the main worship area toward the north side of the building. Shortly after this the building was closed due to the Coronavirus pandemic. So from late March 2020 the building was only entered by a very few for cleaning and maintenance; thanks to Pauline and Dave Bowdery.

A local carpenter was asked to look at the floor but it was clear that major attention was necessary to prevent the floor from soaking up water. Currently there is no membrane between the earth and the wood of the floor. In fact the floor sits on the earth in most places.

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As the church was awaiting the Quinquennial report from the Diocesan architect his advice was sought. He suggested that the floor wood be retained as it is substantial and in a good state (when dried) but that the floor needed to be on a series of battens. For this to occur the ground beneath the floor needs to be lowered some 100 mm. A number of pilot holes were drilled to ascertain the depth of the loose earth under the floor and if there was a concrete base beneath that. Holes were duly drilled and it was established that the loose earth was 100mm deep on a concrete base. The plan is now to remove the flooring and the top 100mm of loose earth to position battening and waterproof membrane before replacing the original floor. Aylesford Parish Council have been approached with a request to use the unclaimed portion of the annual grant for this work.

The grounds continue to be maintained by church members throughout the year and Landscape Services cut the grass; Caroline Burford checks that this latter work has been carried out. St Alban’s congregation keep the church building and grounds in good order. Additional daffodils were planted during 2020. The parish is grateful to Aylesford Council for the Annual grant that is held for the St. Alban’s each year for the upkeep and improvement of the church building and grounds.

St David’s Building Report for 2020

Though in general St David's is in reasonably good condition a number of minor repair jobs have been needed this year to internal church fabric - mainly water based! These included refixing sinks, repairing leaks in both sinks and the urinal, as well as a historic one in a storage cupboard, plus repairs to the valves on several radiators. Outside, a broken manhole cover needed replacing as indicated in the last quinquennial.

Unfortunately there is a larger problem which will soon need attending to. Though the ingress of water to the chapel and office area was temporarily halted due to clearing the roof gulleys of leaves and other debris there is a more serious issue underlying this, and it will become necessary to check that section of the roof to find the weak spot where the water is coming through.

Many thanks to Don Lawrence who has coped with all these issues single-handedly whilst access to the building has been restricted though Covid.

St William’s Building Report for 2020

During 2020 a full electrical inspection of the church was completed, this has identified several areas for upgrading the current installation. There have been several minor repairs carried out (e.g. leaking roof over the small hall) and throughout the initial lockdown regular checks were made of the building whilst no activities were permitted.

The church organ was assessed as being beyond repair at the start of the year and we are grateful to the family of the late Mike Radley for the donation of a similar model.

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Financial Review

The year 2020 has presented the parish with significant financial issues as a result of the Covid-19 pandemic. With church buildings being closed for large parts of the year, potentially over 50% of anticipated income would no longer be forthcoming.

The potential impact has, however, been abated to some degree by a very positive and generous response from the congregation to the Parish Finance Appeal. There have been several additional one-off contributions and a number of members have contributed by cheque or bank transfer the equivalent of their weekly/monthly giving. In addition, there have been savings from the reduced cost of running and maintaining the three church buildings during the periods of closure.

The Parish began the year with a balance of £11,587 on the general fund. After all the debtors and creditors have been taken into account, the Parish finished the year with a general fund deficit of £13,124. This deficit results in a cumulative general fund deficit of £1,537 at the end of the year carried forward to 2021.

The deficit of £13,124 incurred in 2020 represents a change of £8,236 from the deficit budget set for the year of £4,888. The change results from a reduced level of total income of £24,138 compared to the budget. The reductions were experienced on rent income (£17,824), fundraising (£3,892), open plate collections (£2,468) and contributions from church groups (£1,318). These reductions were partly offset by an increase in planned giving (£3,035) as a result of the Parish Finance Appeal.

The loss of income was partially offset by reduced expenditure of £15,902 compared to the budget, which is mainly the result of a reduction of £15,425 on the cost of the church buildings.

The ongoing impact of the pandemic will give rise to continued uncertainty and challenges into 2021. Careful and prayerful consideration will need to be applied to ensure that the parish prudently moves forward.

Reserves Policy

It is the policy of the Church Council to maintain sufficient reserves to meet its financial commitments as and when they fall due, at the same time maintaining designated funds to ensure that all necessary major repairs are carried out with due expediency.

Principal Funding Sources

The principal sources of funding continue to be planned giving, income tax refund on gift aid income, rents from regular hirers of the church buildings, fees (mostly funerals) and open plate collections.

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Future Developments

As a Local Ecumenical Partnership the parish of Holy Trinity is subject to review by its sponsoring bodies (The Church of England and the Methodist Church) on behalf of Churches Together in Kent. The sponsoring bodies agreed not to carry out a formal review of the LEP in 2017 and have not re-visited this decision to date .

It is difficult to foresee the short and long term implications of responding to the pandemic as the parish moves into 2021. There will clearly be opportunities to review patterns that have been lost during 2020 but also to build on new opportunities that have been found.

Statement of Trustees Responsibilities

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed require the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the CEC on 13[th] April 2021 and signed on their behalf by Rev. Elaine Cranmer (CEC chair.)

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Independent Examiner’s Report to the Trustees of Holy Trinity South Chatham

I report on the accounts for the year ended 31 December 2020 as set out on pages 14 to 22.

Respective Responsibilities of Trustees and 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 required.

It is my responsibility to:

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 statements below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

have not been met, or

Natalie Harrison ACA FCCA CTA TEP Date

Beak Kemmenoe (Accountants)

1-3 Manor Road Chatham

Kent

ME4 6AE

14

HOEY Trinity, South Chatham - St. Alban. St. David and St. William STA TEMENTOFFINANCIAL ACTIVITIES 2020 Not05 Unrtrkt¢d Funds R6strf¢tJ Endowm￿1 Totsl 3111212020 Total 3111212019 INCOhE & EXPENDITURE FuThds Futtds INCOMING RESOURCES 218 57,054 760 375 58,190 76,87T 21b 27,899 15,182 43,081 96,666 2.IG 194 195 449 Other inconing resources 22 322 322 TOTAL INCOAIING RESOURCES 85.276 16.136 375 101.787 173.992 RESOURCES EXPENDED C￿lI￿￿&t￿j¥(4L￿ry1[LUne 3.1a 58 58 6T FL￿&￿￿[￿JtrathI￿j LL%tLI￿KvjSSdd￿Ots (L￿ts 3.Ib 194 194 550 93.724 14,265 1,017 109,007 243.651 540 540 576 65 65 55 TOTAL RESOURCES EXPENDED 94,582 14,265 1,017 109,864 244,899 Net incominglloutgoingl resources before transfers (9,3061 1,871 16421 18,077 110,901) Trdnsf8r5 13,8181 3,818 NET ￿VEMENT IN FVNDS 113.1241 5.689 16421 18.077 (7Q.907J Ttstal Funds 8￿ught Forward 1 January 2020 11,587 62,330 4,472 78,389 149,296 TOTAL FUNDS CARRIED FORWARD 31 December 2020 11,5371 68,018 3,830 70,311 78,389 15

Approved by the Combined Ecumenical Council meeting on 13[th] April 2021 and signed on its behalf by

The Reverend Elaine Cranmer (Chair of the Trustees and PCC Chair)

The notes on pages 17-24 form part of these accounts.

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Notes to the Accounts for the year ended 31 December 2020

1. Accounting Policies

The Financial Statements have been prepared in accordance with the provisions of the Statement of Recommended Practice (FRSEE) Accounting Regulations (the Regulations) and Section 145 of the Charities Act 2011 (the Act).

The financial statements include transactions, assets and liabilities for which the Trustees can be held responsible. They do not include the accounts of church groups that owe an affiliation to another body nor those that are informal gatherings of church members.

Funds (See Note 9)

General funds represent the funds of the LEP that are not subject to any restrictions regarding their use and are available for application on the general purposes of the LEP. These include funds designated for a particular purpose by the LEP.

The purpose of any restricted funds is noted in the accounts. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund, unless a fund was set up on the understanding that any surplus would be returned to general funds.

Incoming Resources - All incoming resources are accounted for gross.

Voluntary income and capital sources:

Planned giving, collections and donations are recognised when received.

Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies to the LEP are accounted for when the LEP is legally entitled to the amounts due.

Activities which generate funds:

Rental income is accounted for when earned. Parochial Fees due to the LEP for weddings, funerals etc. are accounted for on an event-by-event basis. Some activities carried out by the Parish, including those run by sub-groups, make a charge to cover costs and so generate income, but their primary purpose is ministry or outreach, not generating funds.

Income from investments:

Interest is accounted for when due. Tax recoverable on such income is accrued for on the same basis.

Charitable Resources Expended

Grants:

Grants and donations are accounted for when allocated by the Trustees. The Trustees aim to give approximately 10% of all voluntary income from direct giving to various charities and causes as determined by the CEC. This policy was amended in 2016 to limit away giving to a reduced number of recipients so that the parish could make a higher contribution to the Diocese. Amounts received specifically for mission and remitting to other organisations are dealt with as restricted funds, but do not form part of the end of year accounts except if a balance remains to be paid out.

Costs directly related to the work of the church:

Clergy costs are seen as costs to the whole Parish and the costs for clergy housing are shown separately:

Team Rector Rev. Elaine Cranmer 18 Marion Close Team Vicar Rev. David Kichenside 26 Mayford Road

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With effect from October 2019 the parish also has a self-supporting minister (Rev. Paul Robinson) who, serves the parish as a curate, but no salary or housing costs are incurred by the parish.

The LEP employs two part-time cleaners, none of whom are paid more than £60,000 p.a. The costs of cleaners’ wages and the cost of cleaning materials are shown for each church. All wages are paid gross.

The Cornerstone Coffee Shop employs up to seven staff (all part-time). All wages are paid gross.

All staff are paid at the Living Wage hourly rate.

The Diocesan Parish Share and Methodist Assessment are accounted for when payable and any amounts unpaid at 31 December are shown as creditors on the Balance Sheet.

All other expenditure is generally recognised when it is incurred and is accounted for gross.

Land and Buildings

The PCC and LEP Trustees own no land or buildings but have responsibility for maintenance of properties as mentioned on page 8. The Trustees receive the income when the church buildings are hired out for use. Any expenditure on maintenance or improvement is written off as incurred.

Other fixtures, fittings and office equipment:

Individual items of equipment with a purchase price of £1,000 or less are written off in the period in which the asset is acquired, with plant and equipment purchased at a value of over £1,000 being capitalised on acquisition and depreciated at 50% p.a. for items costing less than £2,000 and at 25% p.a. for items costing £2,000 or more, on a straight-line basis.

Investments:

The Trustees have no investments other than deposit accounts. With the exception of the Anglican Church Repair Funds, which are held at the Rochester Diocesan Board of Finance, all other deposit accounts are with the Central Finance Board of the Methodist Church. Deposit Accounts are used to hold balances on all funds which are not required for immediate use.

Current Assets:

Amounts owing to the Trustees at 31 December in respect of fees, rents or other income are shown as debtors.

Short-term deposits include cash held on deposit either with the Methodist Central Board of Finance (Deposit accounts), Rochester Diocesan Board of Finance deposits, or at the banks.

Rounding Errors

All values are shown correctly rounded to the nearest pound; however, the totals show the rounded sum of the true values, not the sum of the rounded values. (This means that at times the sum shown does not appear to be the sum of the values given, it is, however, the true sum.)

Reserves Policy:

Despite facing deficit budget situations for a number of years, through careful financial management and the provision of God through His people, the free reserves of the Trustees, (including funds designated for possible future repairs and varying levels of gift aid tax accumulated), have usually stayed at a level sufficient to meet between 2 and 3 months’ unrestricted expenditure covering ministry and building costs. There is no policy to

18

increase the free reserves at present, as the Trustees prefer to trust that God will continue to provide the funds required to meet the needs of the Parish, as seen in previous years. The Trustees will, however, continue to examine ways of encouraging increased giving and acceptance of responsibility by the members of the church.

19

Unt•%trtBt•OFund& TL n• D•shJMi¢d SIAth Funth Furth INCOMING RESOURCES Incomlrq Ros0￿c￿l fromynBratsd thJn VOlun￿ry Incorn8'. Plènned G￿ing GIftA￿ed 2.1 9,935 19,26 7.567 35,099 Oth8rGNt Ald8d GIvin9 Inctrme Tax Re￿￿￿ble 235 49 4QO:. 10,198 10,93S Other Plann8d GNing Collections ai sepiices 4.284 1.1 434 S.888:. 4.974 625 822 4.615 Dotbations &grt day5 207 162 175 4.SS3 Grani&w¢umng 375 2,000 recuthng 7S0 750:. 11,585 15,299 21,221 8.949 375 70,877 2.lb Rontal 269 B.626 13.582 42,855 Fees 3,686 3.686:. 5,240 t￿93￿￿@ adv8rtEing 55 55 476 gaane sales R@I￿Sh￿￿￿ts 506 506:. 566 39 40 143:. 524 Speclal Ev&n 76 1.032:. 5.954 Pap8r Spirit Squad 45 210 27S Baby M&8sy Ch￿￿h Housew￿￿$ FE1b￿hIp Sl Dav￿ 37 SIAban's 134 1,237 Lunch CJub-. St. David's 197 1.226 Sertlors, Soups Sl. Wllbrris 102 102:. 369 Children'5 & Youth (Ith￿y18p￿rtY St. WIILgrrislSAlban' Oasls Sl DavhY'5 232 500 300:. 1,576 fv*n'5 B￿akfas1 St Day￿3 108 464 Teaa13 StWIIHm 75 281 comers￿ne Coftee ShD Sl Wllèm% 14,020 14.020:. 35,144 AwayWggk8nd ce￿￿ra￿n9 Communlty Fest￿￿1 8s8lling fund Courses Totst 4,247 381 9.12fj 14,142 15,182 6,666 2.1 lTrvestrnemincorne'. 195.. 449 449 Oth?r I￿￿nIng reJour¢e InsU￿nC8 Sandu8ry Panykn Missh)n TeleplK>ne Prinlwg Postage 97:. lalleous 225 225:. 322 322.. TOTALRIc￿1￿RE8OllRCEs 16,155 15,683 30,347 23,091 16,136 375 1Ql.787.' 173,992 20

GDnDr41 D•sbpt• R•sttht• 31112nS stDwlt siw RESOURCES EXPENDED ostof gwngraong fund 3.1 siewatdshlp 58 58:. 67 58 50.. 67 3.1b F￿draIsI￿￿ & Itadl FainsEvents 194 $50 194 550 Grant& S99 nolg 5 oVe￿9a6 MISs￿n￿ 200.. 200 Relief & DeVelOp￿ni Agences Mbs1oA￿Ch￿rCh So¢￿1*$ 26 300 300.. 300 Secular sorAel￿5 1200 1,200:. 1538 Travel Expons05 Phonas 1.046 2.159 648 conl9rpn￿S 10 ClÈigyCompU￿I￿￿l9 35 Glfls for Speakers eouncil Tax, WAtei& ￿paI Gas and El8ctricty 32 Hou5ing'. 4.817 4,817:. 4.629 ch￿￿h n5nning expens8s Héal & Luhl Wa￿T Rates 419 2.999 1.049 4.8T4 7.78B 98 319 ,46fj:. nsurance 793 923 2,85 4,546.. 104.192 12.939 RepèlE (Dot iransle￿I 361 1.645 367 438 1.920 Ch￿￿h TelpphDnéS Postsge Pnntin9 & SLgtsDnery 280 386 1,550:. 497:. 497 37 2.958 w9¢￿Illg$ D8F plgnEnt 01$￿1￿￿ryf8g$ orgahlsl￿th0lrfMU Sanciuèry Doksl w0￿h1 2.688 244 294 739:. 746 24 24.. 31T 166 168:. 188 Bapti5Th PAEWipM￿t lagaina 46 4f 445 20 53 JunDr ChurthlChJldren'wYoulh 165.. 60 by k1255y ch￿￿h Sen￿ra, Soups Ktsssytspoty chU￿h Stwtst A Housovjivos, FolloMEhp Lunch Cknb- Sl Dav￿.$ SLD 22 22:. 67:. Stw 67 357 SÈ6 62 62 931 188 1.076 430 fv$1S- Sl David'$ 77 77.. n's B￿a￿a$1- si Davld's 65 65:. 46.. 378 Teaat3 SIW 46 219 eomeratonE thlfee Shop St W we5￿11￿ Fulld AMBY V¢6ekend Splnl 5ouad C91obraihg Conywnity Fgstlyal 13.535 33.684 19B 19a 270 21

GDRDr41 GDMrdl SIWJSJ D•sW•d R•sttht• 31n2115 stDwlt SuppDrteo¥b 30 30 30 P3rt$h Missbn 318 P8dsh Shè 57.258 59.235 m&thodlstAss￿srn&nt 1.750 1.75Q:. Nfyxellèneous 180 180.. 50 Tor 74,374 2,632 6,920 ,798 14,285 109,IJ07 243,651 Governance ¢0sty IndepB Thdenl ExaminBttin S40 540:. $78 Tofat 570 JA 0￿r reS¢u￿t$ experthd st Wlliam's D8v8lopm8nt St. Davwj s Buildlng St Alban's 8ank cha￿9& Tofat 65:. 55 85 55 TOTAL RESOURCES LL8ED 75.23f 2.632 6.920 9.798 14.265 l.Of7 109.864.: 241.899 4 TRANSFER In 2020 Ihe folltswlng iranslers have been made beren lunds.. ND Repair Funds R8pair Funds Sl. Aban 1.800 nwl GoN￿b￿l￿n[0f2o2O SL David ieooi kn￿￿1 pJTrthbthvntUT2020 Repair Fund6 Oa815 Sl. Wll¥m 3.600 knn￿l ￿n￿b￿￿￿[￿l202O St. Davld 250 501 GEneI41Fund st ￿￿d,8 Lullch Club Sl Dav Don&font &fi•r4lFund St Da￿d,$ Inwro¥ement Fund DoTh&5onlcth ￿￿5 St Wlli&m' D8vaknpm8nt Fund T[inthr￿$tIlIIm'5RqPlrFu￿d Housewwes Fel￿)￿h Sl. Aban DoD•5onkn GeneralFund .5 B ￿￿kfast St Davd ODn?lun GEneI41Fund 'Tea ai 3" SIWIIHrn 50 1501 DDnafoNkn GÈneralFund Comrstone CoHee Shop SiWIl￿rn 1.882 Donbfonb Gene141Fund 3.818 5 CWTPBLE AWAYGIVIIIGIGJ1•14TS kknd1stw)r￿ M551of 200 hodist in Bdtai 200 thodist p￿p￿ty Fund 100 200 300 Rebf8 DeV9bPn￿nt1g￿nc￿S. Hop8 W¥oy FoDdbank 1.200 1.2QO The Chtsii?n Ald coleciion a￿1V￿Y In May dld noi take place In 2020 asa resul ol corona￿lUs19 pandenlc Swdlarfy, rn aUl￿tleS ￿0k place for5pedalcol￿cIl￿Tr$ on bghallofotherthamies ororyanbatbns. 22

• DEBTOR3 Debtois torgwds and se￿$ Rental Due 1.692 2.493 2.788 12.282 InwmB tsx A(XTuEd Totsl D8btonE". 4.185 15.1 33 762 4.218 7 UABIUnES1o11 lalllngth wllNn Qne year) C¢dltors lorgoods and se￿Ice5 ALXTu81s 794 556 9S1 2.147 TotsIC￿dt0n 1.744 2.703 1.744 6 FUNDS lthvenenl In F￿r￿S B8Lgnce 88lance IMI2020 Itthming Oulgoing Intert5t Translera 31hY2020 UPRESTRICTED FUNDS t GénsTr1 85.275 4.5821 (3,811 11.5371 Dssgnat8d Funlts.. Sl. Aban Sl. Davld 7.108 45 SI. WIILam 3.8QO SpeGlal cA)I￿CtIonS-Fo￿8t ￿¢￿1 St. Aban's n￿￿knp￿nl Fund Lunch Qub Chldren & Youth AciNIiS Imessylspoty Churthl Baby lthssy ch￿￿h Sgnlor6' Soups Housewfves Felbw5hlp Sl. WlSam's DevelopNEni Fund St. t¥vKI¥ Inp￿ve￿￿nt F￿Thd Come￿t0￿@ Coffoo Shup StWllÈm StAban St. Da￿d St. SIMb8n Sl Dav Sl. Wllbm ifjn 1621 St. Aban 1176 2.248 St. WIILam St Dav 28.052 St. WIl￿M 397 11.881 5.100 Ealling Fund Oasls Parish Sl Dav (771 125U 15 Teaa13 Sl. Wllbm 70 75 49 Mèn's Breakfa Sl Davbj Sprtt uad Sl. Davld 24 11981 TOTAL UN￿$T￿CTED FUIQS 101 RESTRICTEO FUNDS E st.A ￿￿1￿LO￿a[￿c￿-￿Y1é8lll￿ P.Councl StAlan Chldren & Youth kiwis (Lllllg Angeb,, Sl. Wllbm Spgclal co1￿CtIOnS Parish CeèbBiing Community Feak31 TOTAL RESTFICTED FUNDS QQ5 Pansh TOTAL ALL FUNDS 78.38 (0> DonawTrns and pa$8ed on ￿aPp￿pr￿1Q lorspeGlff¢ thadt*and appeaP&. ENDo￿TrAI￿NE FU￿s Trg Twswgs hawd no end0vm￿nI funds. 23

9 PAYMENTS toCEC MEMBER8 fts110￿hQ pay￿nts have bèen mde ￿ mèn4rsof the CEC 8$ reinurnemènt lor mtert8Lg8ndequlpnnt pu(¢hasèd by ihem tsn beh8N olthe PAdsh'. Rove￿￿{ ¢ran￿r t555 È48 Re¥rend Davld Kkhenslde lfvhael Toplss £231 Don La￿8￿1 £50 Sylvk £754 Osher paymnts ofany klnd. Qlherthan kSDv&lers ehpenses, have been rnde ￿ any w¢w4erof CEQ 1Q STFFC05T Wa905 atbd saladBS ch￿￿h aBan8ra E3,664 EI1.SSS Wapes sa&des Co￿￿t0￿e Coffee Shop £7,496 £21.041 Durfng tha yaar th8 GEC8mpkny8d ivio clgangrs Iboth part￿Th￿. olwhomcovgrgd two oltha pansh8s chu￿￿8$). and a total o16gven S￿H(three forihe yearand ￿r￿1[9￿￿t parts olthe yearlaiihe ￿￿9￿10￿8 Coffee Shop 11 part-iml All partsh ery￿￿9￿ are pahj ai thg LI￿n9 Wage ￿urty 11 PRIOR YEAR JI)JU$TWENTS No 8djusimènts haye been nkde tothe ar￿Unts d&¢￿r#d In preYi)us years. 24