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2022-12-31-accounts

Holy Trinity South Chatham

A partnership between the Church of England and the Methodist Church

Annual Report and Financial Statements

of

Holy Trinity South Chatham Local Ecumenical Partnership (Registered Charity No. 1135416)

and

The Parochial Church Council of Holy Trinity South Chatham

for the year ended 31 December 2022

One church of St Alban, St David and St William serving Blue Bell Hill, Lordswood and Walderslade

Contents
Reference and Administrative Details
…………………………………………………… 4
Structure, Governance and Management
…………………………………………… 7
Recruitment and Appointment of New Trustees …………………………………… 7
Induction of Training of New Trustees
…………………………………………… 7
The Councils
…………………………………………………………………… 8
Authorised Ministers
…………………………………………………………… 8
Related Parties …………………………………………………………………………. 8
Risk Management ……………………………………………………………………… 8
Safeguarding …………………………………………………………………………… 9
Objectives and Activities ………………………………………………………………………. 9
Objectives and Aims …………………………………………………………………… 9
Significant Activities ……………………………………………………………………. 9
Grant Making …………………………………………………………………………… 9
Public Benefit Statement ……………………………………………………………… 10
Volunteers ……………………………………………………………………………… 10
Achievements and Performance ……………………………………………………………… 10
Electoral Roll ……………………………………………………………………………. 10
Worship ………………………………………………………………………………… 10
Outreach
…………………………………………………………………………… 11
Deanery Synod
…………………………………………………………………… 12
North Kent Methodist Circuit
…………………………………………………… 12
Church Buildings Overview
…………………………………………………… 12
St Alban’s Building Report 2022 …………………………………………………… 12
St David’s Building Report 2022 …………………………………………………… 13
St William’s Building Report 2022 …………………………………………………… 13
Financial Review
…………………………………………………………………………… 13
Future Developments
…………………………………………………………………… 14
Statement of Trustees Responsibilities …………………………………………………… 14
Independent Examiners’ Report …………………………………………………………… 16
Statement Of Financial Activities …………………………………………………………… 17

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Balance Sheet …………………………………………………………………………… 18

Notes to the Accounts for the year ended 31 December 2022 …………………… 19 - 25

The Local Ecumenical Partnership (the ‘LEP’) presents this Annual Report with the Financial Statements of the charity for the year ended 31 December 2022. The LEP has adopted the provisions of the Statement of Recommended Practice for Accounting and Reporting by Charities (FRSSE) issued in 2015 together with the Church Accounting Regulations 2006 (the ‘Regulations’) and Section 145 of the Charities Act 2011 (the ‘2011 Act’).

3

Reference and Administrative Details

Holy Trinity South Chatham is an LEP (Church of England & Methodist) and Registered Charity No. 1135416.

The Parish is within the Church of England Diocese of Rochester and 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 manages three church buildings situated in different communities: 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. Worship and Outreach are seen as united activities. In terms of ownership of premises, the St David’s building is owned by the Methodist Church and the other two buildings are owned by the Diocese of Rochester.

Formal address for correspondence and Charity Registration is that of the Chair of Trustees and the Incumbent of the Parish (26 Mayford Road, Chatham, ME5 8SZ).

It has been a significant year in the life of the parish with the retirement of the previous Incumbent on 31 July 2022. Prior to this, the 2022 Annual Meetings took place on Sunday 15 May 2022 at St William’s, Walderslade during an act of Worship.

The list of Trustees as at October 2022 is shown in Table 1 (below). A complete list of administrative posts is shown in Table 2 (below).

A bank account is held with CAF Bank Ltd. (25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ). The Parish also has two repair fund deposit accounts one with the Diocese of Rochester and one deposit account 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 2022

Trustees Council
Ex-officio
Team Rector Vacancy
Team Vicar Rev. David Kichenside
Team Curate Rev. Paul Robinson
Elected members
St Alban’s Pauline Bowdery 2020-2023
Jon Hicks 2022-2025
Karl Simmons 2022-2025
Vacancy
St David’s Jeanette Lawrence 2020-2023
Debbie Oliver 2022-2025
Barbara Till 2022-2025
Vacancy
St William’s Ina Hanford 2021-2024
Jean Bassett 2021-2024
Vera Jones 2021-2024
Vacancy
Co-opted members
Church Warden St Alban’s Mark Salter 2022-2023
Church Warden St William’s Pat Long 2022-2023
Pro-Warden St David’s Barry Horwell 2022-2023
Church Steward St David’s Sylvia Wrigglesworth 2022-2023
Treasurer Brian Daniels 2022-2023
Secretary Jean Bassett 2022-2023
Methodist Supernumerary Rev Bryan Tolhurst 2022-2023
Parochial Church Council
(In addition to the above, the following are members of the PCC)
Elected to Deanery Synod Don Lawrence 2020-2023
Elected to Deanery Synod Mark Salter 2020-2023
Methodist Church Council
Circuit Steward Henry Chung 2022-2023
Property Steward Don Lawrence 2020-2023

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.

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Table 2 Full Parish Administrative Team

Position/Role Name Type Period End of Term
Team Rector Vacancy Permanent N/A
Team Vicar David Kichenside Permanent N/A
Team Curate Paul Robinson Permanent N/A
Chair of Trustees Pauline Bowdery Fixed - Voluntary 1 year (resigned October
2022)
Vice Chair of Trustees David Kichenside Fixed - Voluntary 1 year May 2023
Chair of PCC Vacancy Permanent N/A
Parish Secretary Jean Bassett Fixed - Voluntary 1 year May 2023
Parish Treasurer Brian Daniels Fixed - Voluntary 1 year August 2023
Gift Aid Officer Pauline Bowdery Voluntary N/A
Parish Safeguarding Officer Mark Salter Voluntary N/A
Safer Recruitment Officer Dave Bassett Voluntary N/A
Bookings Officer Credwyn Tolhurst Voluntary N/A
Church Wardens:
St Alban’s Mark Salter Fixed - Voluntary 1 year May 2023
St William’s Pat Long Fixed - Voluntary 1 year May 2023
Pro Church Warden
(St David’s)		 Barry Horwell Fixed - Voluntary 1 year May 2023
Assistant Wardens:
St Alban’s Vacancy Fixed - Voluntary 1 year
St David’s Vacancy Fixed - Voluntary 1 year
St William’s Vacancy Fixed - Voluntary 1 year
Church Stewards
St Alban’s Vacancy Fixed - Voluntary 4 years
St David’s Sylvia Wrigglesworth Fixed - Voluntary 4 years May 2026
St William’s Vacancy Fixed - Voluntary 4 years
Assistant Stewards:
St Alban’s Vacancy Fixed - Voluntary 4 years
St David’s Vacancy Fixed - Voluntary 4 years
St William’s Vacancy Fixed - Voluntary 4 years
Property Steward Don Lawrence Voluntary N/A
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 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 the three church congregations, every effort is made to ensure a balance of representation among 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 Church Officers are appointed in accordance with requirements of the Constitution and 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 church congregations 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 the 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 regular worshippers are encouraged to register on the Electoral Roll which qualifies them to stand for election to the PCC and 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 mentored by serving members and advised of their duties and responsibilities. The Diocese of Rochester offers annual training for newly elected Church Wardens and Church Council members. All trustees are required to complete Basic Awareness and Foundation Level Safeguarding training provided by the National Church through the Diocese of Rochester and to undertake a Disclosure and Barring Service (DBS) check.

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The Councils

The CEC meets monthly (except in August, December and the month of the Annual Meetings). In 2022, Council meetings were chaired by the Incumbent until May due to her imminent retirement, by Mrs Pauline Bowdery, until she resigned from the post for personal reasons in October, and thereafter by the Team Vicar. The post of Chair is formally elected annually. The Team Vicar, Team Curate, Church Wardens and Deanery Synod representatives are automatically members of the CEC. All other members of the Council are elected.

Authorised Ministers

The Clergy team nominally consists of a Team Rector (Incumbent), Team Vicar and Team Curate. The Parish went into Vacancy following the retirement of the Team Rector (Incumbent) in July 2022. Rev. Paul Robinson (Team Curate) has been on extended leave due to ill-health since May 2021. Bishops’ Council agreed that the Team Vicar take over as Rev. Paul’s Training Incumbent in place of the Team Rector. It is hoped that Rev. Paul will return to complete his title post as a part-time self supporting minister as soon as he is ready to do so. In April 2021, Diocesan Ordinand, Anna Drew, joined the parish in the third year of her training. The Parish has benefited from her gifts in communication; preaching, leading ‘All Age’ worship and delivering teaching sessions at Swingate Primary school.

Rev. Bryan Tolhurst (Supernumerary Methodist Minister in Full Connexion) offers regular support to the parish as an experienced leader. Other Methodist Ministers and Methodist Local Preachers from the North Kent Methodist Circuit contribute on an ad-hoc basis.

In addition to this a number of Licensed Lay Ministers serve the Parish. (Those aged 70 or above have Permission to Minister or Permission to Officiate according to their role.)

Related Parties

There were no related party transactions during the year.

Risk Management

The Parish is committed to keeping the risks involved in our ministry and practice under review. This includes regular inspections of buildings and health and safety assessments. All work with children, young people and vulnerable adults is subject to National Church Safeguarding Guidelines and includes risk assessments where appropriate. Financial risk management is overseen by the CEC and is reviewed regularly during the year.

With the removal of COVID restrictions under UK law and the changes in National Church guidelines in 2022, the CEC took the decision to remove locally imposed rules and

8

restrictions from June onwards and to make the issue of attendance, the wearing of masks, hand hygiene and other measures a matter of personal choice. However, the CEC remains committed to monitoring the situation and managing the risk of viral infectious diseases.

Safeguarding

The CEC adopts the House of Bishops Promoting a Safer Church Safeguarding Policy on an annual basis and follows all National Church guidance in the implementation and review of good practice. As a minimum all CEC members must complete Basic Awareness and Foundation Level Safeguarding Training and have a current DBS certificate. Mr Mark Salter is Parish Safeguarding Officer (PSO) and Mr Dave Bassett is Safer Recruitment Advisor. In 2022, the PSO drafted a Safeguarding Action Plan for the Parish which the CEC now reviews at every meeting.

Objectives and Activities

Objectives and Aims

The CEC which administers the LEP is committed to enabling as many people as possible to worship and take their place within the life of the worshipping community.

The CEC oversees worship and considers how best to make services accessible to the widest number of people across the Parish. Our services aim to help all put faith into practice through music, prayer, scripture and sacrament.

When planning activities, we have considered the Commission’s guidance on public benefit and, specifically, 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 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 church buildings of St Alban, St David and St William within the Parish.

Grant Making

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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 December 2022.

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.

Achievements and Performance

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

2018 2019 2020 2021 2022
Electoral Roll 159 90 90 92 96
LEP Charity Members 99 97 96 96 47
Usual Sunday Attendance: Adults (October Count) 103 124 33 40 60
Usual Sunday Attendance: Children/Young People
(October Count)		 8 7 1 1 4

Notes:

Worship

In 2022, the post-COVID pattern of Sunday worship continued, with one joint 10am Sunday service held in one of the three church buildings on rotating basis. Since the summer these services have alternated between Holy Communion and Morning Worship.

10

Our weekly midweek Morning Prayer service on Youtube was suspended at Easter, due to lack of demand, but we have reintroduced the monthly Midweek Communion at Woodlands Court, a local centre of sheltered accommodation. Special services were held on Ash Wednesday, during Holy Week, at Easter and Christmas, as well as to mark the retirement of the previous Incumbent, and to commemorate Her Late Majesty the Queen Elizabeth II.

Overall, while some former regular members of the worshipping community have yet to fully re-engaged with the new pattern of joint services, the parish has benefitted greatly from a sense of togetherness and the pooling of resources and expertise from all three congregations. Rather than three separate churches serving three distinct communities, it now feels like we are one body serving the whole parish.

Outreach

As COVID restrictions were lifted in the UK, and with a Vacancy on the horizon, the Parish met with the Archdeaconry Growth Enabler to evaluate what activities needed to ‘Stop, Start and Continue’ or be reintroduced in the months ahead. This exercise has been a catalyst in planning for future outreach activity. The following significant proposals emerged:

Stop

Start

Continue

11

With the sad death of Her Late Majesty the Queen, the parish followed Church of England protocol and opened St Alban’s Church, and St David’s and St William’s Chapels during the period of national mourning. Books of Condolence were available for the community to sign and pay tribute, and a special Commemoration Service was held at St David’s on the eve of the funeral. From then onwards, the Parish re-opened the Chapels to the community on an ongoing basis as spaces for prayer and reflection.

In addition to the above, our work with two of the local county primary schools has resumed with a series of monthly assemblies at Lordswood Primary and special focus teaching sessions at Swingate Primary. Visits have been made by the Blue Bell Hill PreSchool to St Alban’s, Swingate Primary to St David’s (including the Year 3 Christingle Service and Choir to ‘Coffee & Cake’) and Buttercups Pre-School and Walderslade Primary to St William’s.

Alongside the very successful ‘Coffee & Cake’ mornings at St David’s, St William’s reintroduced afternoon ‘Tea at 3’ gatherings and there has been a steadily growing interest from the community. The Parish also continues to effectively build connections with the community through the Cornerstone Coffee Shop at St William’s, Church.

In terms of social media, the parish continues to communicate through the parish website (currently under redevelopment). New people have subscribed to our weekly email updates and others have asked to join our Facebook page. A Parish Instagram account was also launched in 2022 with some level of interest.

Deanery Synod

The parish elects two lay members to the Rochester Deanery Synod both serve a three year term. They are ex-officio 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 and beyond.

North Kent Methodist Circuit

Miss Sylvia Wrigglesworth was elected as Church Steward in 2022 and is now serving a four-year term. The Team Rector and Team Vicar continued to attend Methodist Ministers’ and Staff meetings throughout the year. A member of Clergy also represents the parish, alongside the Church Steward at the quarterly Circuit Meetings. In return, Henry Chung, Circuit Steward, has attended the CEC to inform the parish about developments in the wider Circuit. Don Lawrence has also continued the role of Property Steward for St David’s.

Church Buildings – Overview

The Church Wardens, Church Steward and Property Steward continue to take the lead on building and property maintenance, reporting to the CEC as appropriate. Their individual contributions remain invaluable. In the summer, a ‘building audit’ was carried out at each of the three sites. These audits were followed by three separate work days organised by the Wardens and Stewards. Volunteers joined the working parties from across the parish and significant improvements were made in terms of cleaning, redecoration and maintenance. As 2022 ended, attention turned to the renewal of gas and electricity contracts. We anticipate a significant increase in these costs when the contracts are renewed in January and March 2023. From November onwards, a new Broadband and

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Telephone contract was entered into, potentially enabling Wifi access in all three buildings. Separate reports on each church are provided below.

St Alban’s Building Report for 2022

This year only minor repairs and arrangements have been made at St Alban’s Church, but they have significantly helped the smooth running of activities that take place throughout the week. A contract for cutting the grass has been awarded to Landscape Services who will carry out 9 cuts throughout the year. The noticeboard now has polyurethane windows that do not become ‘misted’ with age. Due to a change in use of church hiring the storage in the church and vestry and cupboard space has been rearranged. We now have the potential for Wifi access in the building. A new timer in the entrance porch has been connected to the outside light to accommodate sight for unlocking and locking the main door in dark evening.

Inside the building the cleaning continues to be carried out by Pauline and Dave Bowdery each week, many thanks. Finally we still await the results of a Quinquennial survey carried out by the Diocesan surveyor in 2019. This is particularly pertinent as we will need to repair at least one area of the roof very soon.

St David’s Building Report for 2022

St David's Quinquennial took place in April 2022. Overall, the Church building was found to be in a reasonably decent condition. The prime identified defect was the condition of the parapet brickwork forming the walls of the Francis Hall. A contract was placed and the remediation work completed during the autumn half term. A register of Quinquennial recommendations has been put together to rectify identified issues.

General maintenance, lighting tubes, emergency lighting “plumbing” issues etc continue as required. A working party took place in the summer to improve the appearance of the building which included cleaning brass, polishing, touching up paintwork, weeding and generally sprucing around wherever needed. Thanks to all who took part.

A new provision for WiFi access has been installed following an initiative from the Methodist North Kent Circuit. It is anticipated that the facility will be activated in 2023.

Problems still recur with the Sewerage drain that empties out from the toilet block. 2022 again saw the need for an extreme drain clear out. Serious consideration needs to be given to lining the Drain pipework if there are further occurrences.

St William’s Building Report for 2022

A number of repairs and improvements have been made to the St William’s church building over the past 12 months. A new wireless monitor was installed to gauge oil levels in the external tank with the switch in the church office. The water heater in the Ladies toilets was replaced alongside several light-switches and difficult to access ceiling bulbs. The CCTV system was serviced, but we have yet to reconnect the voice warning alarm. One of the external Fire Doors received temporary repair, but this will need to be replaced in the near future.

In addition, the parish entered into an annual contract with a pest control company to prevent rodent infestations. We disposed of various large bulky items that were broken

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and no longer in use, such as the old organ and photocopier. The Archdeacon has also granted a written notice to install a memorial bench in memory of a deceased parishioner in the grounds of the church.

Financial Review

The year 2022 has, after the problems encountered with the COVID pandemic over the past two years, in many respects seen a return to some sort of normality.

The Parish began the year with a surplus balance of £6,490 on the general fund. After all the debtors and creditors have been taken into account the Parish incurred a surplus in 2022 of £7,943, which was an improvement of £10,725 compared to the original budget deficit of £2,782. This means that the cumulative surplus rolled forward into 2023 is £14,433.

In addition, the parish maintains a total balance of £35,813 on designated repair funds for the three church buildings. This is after incurring a cost of £9,000 in respect of repairs to the roof at St David’s Church. These repair funds, in the absence of any new funding, will be the main source for major repairs, developments and improvements. Despite comprising specific amounts for each church, this may need to be treated as a parish resource as individual church needs arise.

The positive change of £10,725 in the general fund balance results from an increased level of total income of £11,086 compared to the budget. The main increases were experienced on grant income received from the Diocese of Rochester in respect of Energy Costs Support Grant (£4,601) and Warm Spaces Grant (£290); and contributions from Other Church Groups (£4,486). The latter, although welcome, is tinged with some sadness as it represents, with the exception of the contribution from the Cornerstone Coffee Shop, which continues to thrive, balances on activities which have either ceased, or failed to restart following the pandemic. The higher-than expected cumulative balance carried forward will help considerably to offset the anticipated significant increases in the cost of gas and electricity to be incurred as the current three-year contracts all expire in 2023 – gas in early January and electricity towards the end of March . N.B. New two-year contracts for gas have been agreed and based on consumption in 2022. This could see increased expenditure of £3,700, an increase of 386%.

Total expenditure was higher by £361, but included savings on clergy expenses and clergy houses following the retirement, in July, of the team Rector. Savings were also incurred on heat and light, mainly as a result of only one supply of heating oil being ordered in 2022 instead of the normal two. Increases were experienced on general repairs and maintenance (mainly boiler repairs and pest control at St William’s) and printing and stationery, including an under-provision for the cost of copy charges for the parish printer and an under-provision generally.

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.

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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, fundraising and open plate collections.

Future Developments

On 27 November 2022, it was announced that the Bishop of Rochester had appointed Rev. David Kichenside to the role of Team Rector with a licensing date set for 8 February 2023. A new Incumbent always signals change within the life of a parish, although in this instance, with Rev. David having served as Team Vicar for the past eight years there will be some continuity in what has gone before. The initial work done by the parish with the Archdeaconry Growth Enabler on reviewing existing activities in May will remain foundational as plans for mission develop in the coming months.

As an LEP the parish of Holy Trinity South Chatham is subject to review by the 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 this decision has not been revisited since.

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 22 March 2023 and signed on their behalf by Rev. David Kichenside (CEC Chair.)

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Holy Trinity, South Chatham - St Alban, St David and St William

STATEMENT OF FINANCIAL ACTIVITIES 2022

Notes Unrestricted Funds
Restricted
Endowment
General
Designated
Funds
Funds		 Total
31/12/2022		 Total
31/12/2021
INCOME & EXPENDITURE
£
£
£
£		 £ £
INCOMING RESOURCES
Voluntary Income
Activities for generating funds
Investment Income
Other incoming resources
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of generating voluntary income
Fundraising trading: cost of goods sold &
other costs
Charitable activities
Governance costs
Other resources expended
TOTAL RESOURCES EXPENDED		 2
2.1a 58,543
300
0
0
38,629
42,799
0
0
11
230
0
0
0
0
0
0		 58,843
81,428
241
0		 49,323
53,323
44
0
2.1b
2.1c
2.2
97,183
43,329
0
0		 140,512 102,691
3
3.1a 65
0
0
0
0
0
0
0
86,905
49,129
0
0
674
0
0
0
81
0
0
0		 65
0
136,034
674
81		 59
0
118,832
540
102
3.1b
3.2
3.3
3.4
87,726
49,129
0
0		 136,854 119,534
Net incoming/(outgoing) resources
before transfers
Transfers		 9,458
(5,799)
0
0
(1,514)
1,514
0
0		 3,658
0		 (16,843)
0
4
NET MOVEMENT IN FUNDS
Total Funds
Brought Forward
1 January 2022		 7,943
(4,285)
0
0		 3,658 (16,843)
6,490
46,511
467
0		 53,468 70,311
TOTAL FUNDS
CARRIED FORWARD
31 December 2022		 14,433
42,226
467
0		 57,127 53,469

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Holy Trinity, South Chatham - St Alban, St David and St. William

BALANCE SHEET AS AT 31 DECEMBER 2022
2022
TOTAL		 2021
TOTAL
Notes
£
£		 £
£
CURRENT ASSETS
Debtors
6		 6,737 5,120
Pre-payments
6		 0 0
Cash 1,353 2,119
Current Accounts 16,799 11,010
Deposit Accounts 35,613 38,283
Aylesford Parish Council 0 0
60,503 56,532
LIABILITIES:
7
Creditors (3,376) (3,063)
NET CURRENT ASSETS 57,127 53,469
NET ASSETS 57,127 53,469
FUNDS
8
Unrestricted
: General		 14,433 6,490
Designated 42,226 46,511
56,660 53,002
Restricted 467 467
57,127 53,469

Approved by the Combined Ecumenical Council Meeting on 22 March 2023 and signed on its behalf by:

The Reverend David Kichenside (Chairman of the Trustees and Chair of the PCC)

The notes on pages 19 to 26 form part of these accounts.

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Notes to the Accounts for the year ended 31 December 2022

1. Accounting Policies

The Financial Statements have been prepared in accordance with the provisions of the Statement of Recommended Practice (FRSSE) 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 previous policy of the Trustees was to 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. In order to reduce pressure on the parish General Fund, this policy has since been amended so that the only recipients are the Medway Foodbank and Connexional Funds of the Methodist Church.

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:

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

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 one part-time cleaner, who is not paid more than £60,000 p.a. The costs of the cleaner’s wages and the cost of cleaning materials are shown for each church. Wages are paid gross.

The Cornerstone Coffee Shop employs four staff (all part-time) plus occasional cover. 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.

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 are written off in the period in which the asset is acquired.

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, the only other deposit account is with the Central Finance Board of the Methodist Church in respect of the repair fund for the Methodist building. 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 bank.

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 of unrestricted expenditure covering ministry and building costs. There is no policy

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to 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.

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Un restricted F unds Restricted
Funds		 Endowment
Funds
Total		 Total
General General General General Designated
31/12/22		 31/12/21
Parish St Alban St David St William
£ £ £ £ £ £ £ £ £
2 INCOMING RESOURCES
2.1 Incoming Resources from generated fu nds
**2.1a. ** Voluntary Income:
Planned Giving - Gift Aided 780 8,779 16,702 6,146 32,407 31,955
Other Gift Aided Giving 0 292 780 465 0 1,537 591
Income Tax Recoverable 9,263 0 0 0 0 0 9,263 8,411
Other Planned Giving 0 4,516 970 357 5,843 5,655
Collections at services 30 918 1,392 1,344 0 3,685 2,206
Donations & gift days 418 140 0 60 300 918 505
Grants-recurring 0 0 0 0
Grants-non recurring 5,191 0 0 0 5,191
Total: 15,682 14,644 19,845 8,372 300 0 0 58,843 49,323
2.1b. Activities for generating funds: 0
Rental Income 1,332 12,937 20,505 34,774 27,380
Fees 3,411 3,411 4,558
Magazine advertising 0
Magazine sales 0 0 50
Refreshments 0 0 434 0 0 434 77
Special Events 0 0 0 0
Fundraising 0 10 0 0 0 0 10 291
Waste Paper 0 0
Spirit Squad 0 48 0 48 54
Baby Messy Church St David's 0 0 0
Housewives' Fellowship St Alban's 681 0 681
Lunch Club: St. David's 20 0 20
Seniors' Soups St. William's 0 0 0
Children's & Youth (Messy/Sporty Church) St. William's/St Alban's 0 0 0
Oasis St David's 0 0 0
Men's Breakfast St David's 30 0 30
Tea at 3 St William's 250 0 250
Cornerstone Coffee Shop St William's 41,769 0 41,769 20,913
Away Weekend 0 0
Celebrating Community Festival 0 0
Wesselling fund 0 0
Courses 0 0 0
Total: 3,411 1,342 13,371 20,505 42,799 0 0 81,428 53,323
**2.1c. ** Investment Income: 0
Interest 11 230 0 241 44
Total: 11 0 0 0 230 0 0 241 44
2.2 Other incoming resources 0
Insurance Claims 0 0 0 0
Sanctuary 0 0
Parish Mission 0 0
Telephone 0 0 0 0 0
Printing 0 0 0 0 0
Postage 0 0
Miscellaneous 0 0 0 0 0 0
Total: 0 0 0 0 0 0 0 0 0
0
TOTAL INCOMING RESOURCES 19,103 15,987 33,216 28,877 43,329 0 0 140,512 102,691
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Un restricted F unds Restricted
Funds		 Endowment
Funds
Total		 Total
General General General General Designated
31/12/22		 31/12/21
Parish St Alban St David St William
£ £ £ £ £ £ £ £ £
3 RESOURCES EXPENDED
3.1 Cost of generating funds
**3.1a. ** Cost of generating voluntary income
Stewardship 65 65 59
General Total: 65 0 0 0 0 0 0 65 59
**3.1b. ** Fundraising & trading 0
Fairs/Events 0 0 0 0 0
Total: 0 0 0 0 0 0 0 0 0
3.2 Charitable activities 0
Grants: See note 5 0
Overseas Missions 200 0 200 200
Relief & Development Agencies 0 0 0
Home Missions/Church Societies 300 0 300 300
Secular Societies 1200 1,200 1200
Ministry: 0
Travel Expenses 1,139 0 0 0 1,139 886
Clergy Phones 527 0 0 0 527 671
Clergy Conferences 0 0 0 0 0 59
Clergy Computers/Equip 0 0 0 0 0 0
Visiting Clergy 0 0
Gifts for Speakers 0 0
Housing: Council Tax, Water & Repairs 3,675 0 3,675 3,904
Gas and Electricity 0 0
Church running expenses 0
Heat & Light 475 1,873 5,272 7,620 8,185
Water Rates 319 474 1,599 2,393 1,783
Insurance 838 988 1,206 3,032 2,886
Repairs (not transfers) 0 769 1,003 2,930 9,000 0 13,702 9,762
Cleaning 161 13 1,925 3,309 5,408 2,682
Church Telephones 0 349 359 801 1,509 1,490
Postage 434 0 0 0 434 504
Printing & Stationery 1,189 0 0 0 0 1,189 590
Activities: 0
Weddings 0
DBF element of statutory fees 2,031 2,031 3,049
Organists/Choir/Music 263 305 216 784 750
Sanctuary 106 0 (66) (136) (96) 47
Books/ Worship 79 0 0 0 0 79 71
Baptisms 86 0 0 0 86 109
PA Equipment 0 0 0 0 0
Magazine 0 0 47
Courses 58 58 79
Refreshments 6 0 0 0 0 6 12
Special Events 0 0 0 0 0 0
Junior Church/Children's/Youth 0 0 0 0 0 0 0 271
Baby Messy Church St D 0 0 0 0
Seniors' Soups St W 0 0 0
Messy/Sporty Church St W/St A 0 0 0 0
Housewives' Fellowship 1,396 0 1,396 758
Lunch Club - St David's 0 0 0 150
Oasis - St David's 0 0 0
Men's Breakfast - St David's 0 0 0
Tea at 3 - St W 90 0 90
Cornerstone Coffee Shop St W 38,562 0 38,562 20,094
Wesselling Fund 0 0
Away Weekend 0 0
Spirit Squad 80 0 80 57
Celebrating Community Festival ~~23~~ 0 0

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Un restricted F unds Restricted
Funds		 Endowment
Funds		 Total Total
General General General General Designated 31/12/22 31/12/21
Parish St Alban St David St William
£ £ £ £ £ £ £ £ £
Support Costs: Training 30 30 30
Parish Mission 0 0
Diocesan Parish Share 48,766 48,766 56,261
Methodist Assessment 1,750 1,750 1,750
Miscellaneous 5 0 0 80 0 85 196
Total: 61,742 3,027 6,860 15,277 49,129 0 0 136,034 118,832
3.3 Governance costs
Independent Examination 674 674 540
Total: 674 0 0 0 0 0 0 674 540
3.4 Other resources expended
St William's Development 0 0
St. David's Building 0 0
St Alban's Improvement 0
Bank Charges 81 0 81 102
Total: 81 0 0 0 0 0 0 81 102
TOTAL RESOURCES USED 62,562 3,027 6,860 15,277 49,129 0 0 136,854 119,534
**4 ** TRANSFERS
In 2022 the following transfers have been made between funds:
General Designated Restricted Notes
Repair Funds St. Alban (1,800) 1,800 Annual contribution for 2022
Repair Funds St. David (600) 600 Annual contribution for 2022
Repair Funds St. William (3,600) 3,600 Annual contribution for 2022
Oasis St. David Donation to General Fund
St David's Lunch Club St David 41 (41) Donation to General Fund
St Alban's Fellowship St. Alban 775 (775) Donation to General Fund
Men's Breakfast St David 265 (265) Donation to General Fund
Baby Messy Church St David 205 (205) Donation to General Fund
Cornerstone Coffee Shop St William 3,200 (3,200) Donation to General Fund
(1,514) 1,514 0
**5 ** CHARITABLE AWAY GIVING/GRANTS
General Restricted General Restricted
Overseas Missions: Home Missions/Church Societies:
Methodist World Mission 200 Methodist Mission in Britain 200
Methodist Property Fund 100
0
200 0 300 0
Relief & Development Agencies:
Secular Societies:
Hope in the Community
Medway Foodbank		 1,200
0
0 1,200 0
The sum of £3,034.94 was raised for Christian Aid and was sent direct, as part of collections in May. The total includes limited
house to house collections, collections at collection stations and church collections including from neighbouring churches.
An amount of £48.64 was raised from the Crib Service over the Christmas period on behalf of The Medway Winter Night Shelter. This does not form part of the parish accounts
and will be paid over to the Medway Winter Night Shelter in early 2023 together with any further funds received in early 2023.
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**6 ** DEBTORS 2022 2021
Debtors for goods and services 37 219
Rental Income Due 2,939 2,290
Income tax recoverable 3,192 2,611
Accrued Income Council Tax Refund 569 0
Total Debtors: 6,737 5,120
Prepayments 0
6,737 5,120
**7 ** LIABILITIES (all falling due within one year) 2022 2021
Creditors for goods and services 866 556
Accruals 2,510 2,507
Total Creditors 3,376 3,063
Deferred Income 0 0
3,376 3,063
**8 ** FUNDS
Movement in Funds
Balance Balance
1/1/2022 Incoming Outgoing Interest Transfers 31/12/2022
UNRESTRICTED FUNDS £
General: 6,490 97,172 (87,726) 11 (1,514) 14,433
0 0
Designated Funds: 0 0
Repair Funds: St. Alban 18,606 200 0 93 1,800 20,699
St. David 8,654 100 (9,000) 81 600 435
St. William 11,023 0 0 57 3,600 14,680
Special Collections - Forest School St William 914 914
Lunch Club St. David 20 20 0 (41) 0
Children & Youth Activities (Messy/Sporty
Church)		 St. William/ St Alban 0 0 0 0
Baby Messy Church St David 205 0 0 (205) 0
Seniors' Soups St. William 141 0 0 141
Housewives' Fellowship St. Alban 1,490 681 (1,396) (775) 0
Cornerstone Coffee Shop St. William 5,000 41,769 (38,562) (3,200) 5,007
Parish Weekend Parish 0 0
Wesselling Fund Parish 0 0
Oasis St David 102 0 0 0 102
Tea at 3 St. William 49 250 (90) 0 209
Men's Breakfast St David 235 30 0 (265) 0
Spirit Squad St. David 72 48 (80) 40
0 0 0 0
TOTAL UNRESTRICTED FUNDS 0 53,001 0 140,271 (136,854) 241 0 56,660
RESTRICTED FUNDS £
Children & Youth Activities (Little Angels) St. William 253 0 0 0 0 253
Special Collections ** Parish 0 819 (819) 0 0 0
Celebrating Community Festival Parish 214 0 0 0 0 214
TOTAL RESTRICTED FUNDS 0 467 0 819 (819) 0 0 0 467
TOTAL ALL FUNDS 53,469 141,090 (137,673) 241 0 0 57,127
** Donations received and passed on as appropriate for specific charities and appeals.
ENDOWMENT FUNDS The Trustees have no endowment funds.
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**9 ** PAYMENTS to CEC MEMBERS
The following payments have been made to members of the CEC as reimbursement for materials and equipment purchased by them on behalf of the Parish:
Pauline Bowdery £13 Don Lawrence £272
Reverend Elaine Cranmer £212 Pat Long £260
Reverend David Kichenside £438 Mark Salter £414
No other payments of any kind, other than Ministers' expenses, have been made to any member of the CEC.
**10 ** STAFF COSTS
2022 2021
Wages and salaries Church Cleaners £5,014 £2,101
Wages and salaries Cornerstone Coffee Shop £21,436 £11,570
During the year the CEC employed one part-time cleaner who covered two of the parishes three churches, and a total of six staff
(four for the whole year and two for different parts of the year) at the Cornerstone Coffee Shop (all part-time). All parish employees
are paid at the Living Wage hourly rate.
**11 ** PRIOR YEAR ADJUSTMENTS
No adjustments have been made to the accounts declared in previous years.
**9 ** PAYMENTS to CEC MEMBERS
The following payments have been made to members of the CEC as reimbursement for materials and equipment purchased by them on behalf of the Parish:
Pauline Bowdery £13 Don Lawrence £272
Reverend Elaine Cranmer £212 Pat Long £260
Reverend David Kichenside £438 Mark Salter £414
No other payments of any kind, other than Ministers' expenses, have been made to any member of the CEC.
**10 ** STAFF COSTS
2022 2021
Wages and salaries Church Cleaners £5,014 £2,101
Wages and salaries Cornerstone Coffee Shop £21,436 £11,570
During the year the CEC employed one part-time cleaner who covered two of the parishes three churches, and a total of six staff
(four for the whole year and two for different parts of the year) at the Cornerstone Coffee Shop (all part-time). All parish employees
are paid at the Living Wage hourly rate.
**11 ** PRIOR YEAR ADJUSTMENTS
No adjustments have been made to the accounts declared in previous years.

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