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← Holy Trinity South Chatham

2023-12-31-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 2023

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

Contents

**Contents ** **Contents **
Executive Summary …………………………………………………………………………. 4
Reference and Administrative Details
……………………………………………………		 5
Structure, Governance and Management
……………………………………………		 8
Recruitment and Appointment of New Trustees …………………………………… 8
Induction of Training of New Trustees
……………………………………………		 8
Councils and Committees …………………………………………………………… 9
Authorised Ministers
……………………………………………………………		 9
Related Parties …………………………………………………………………………. 9
Risk Management ……………………………………………………………………… 9
Safeguarding …………………………………………………………………………… 10
Objectives and Activities ………………………………………………………………………. 10
Objectives and Aims …………………………………………………………………… 10
Significant Activities ……………………………………………………………………. 10
Grant Making …………………………………………………………………………… 11
Public Benefit Statement ……………………………………………………………… 11
Volunteers ……………………………………………………………………………… 11
Achievements and Performance ……………………………………………………………… 11
Electoral Roll ……………………………………………………………………………. 11
Worship …………………………………………………………………………… 12
Pastoral Care …………………………………………………………………………… 12
Mission and Outreach ………………………………………………………………… 12
Deanery Synod
……………………………………………………………………		 13
North Kent Methodist Circuit
……………………………………………………		 13
Church Buildings Overview
……………………………………………………		 13
St Alban’s Building Report 2023 …………………………………………………… 13
St David’s Building Report 2023 …………………………………………………… 14
St William’s Building Report 2023 …………………………………………………… 14
Financial Review …………………………………………………………………………… 15
Reserves Policy ……………………………………………………………………… 15
Principal Funding Sources …………………………………………………………… 16

2

Ongoing Concern
…………………………………………………………………… 16
Future Developments
…………………………………………………………………… 16
Statement of Trustees Responsibilities …………………………………………………… 17
Independent Examiners’ Report …………………………………………………………… 18
Statement Of Financial Activities …………………………………………………………… 19
Balance Sheet
…………………………………………………………………………… 20
Notes to the Accounts for the year ended 31 December 2023 …………………… 21 - 26

The Local Ecumenical Partnership (the ‘LEP’) presents this Annual Report with the Financial Statements of the charity for the year ended 31 December 2023. 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

Executive Summary

‘… every scribe who has been trained for the kingdom of heaven is like the master of a household who brings out of his treasure what is new and what is old.’ (Matthew 13.52)

2023 has been a year of looking backwards and forwards for Holy Trinity South Chatham. We have celebrated the past and anticipated the future. In February, a new phase of leadership began with the institution a new Team Rector. A month or so later we celebrated the 50th Anniversary of St William’s Church with people past and present, giving thanks to God for the years of loyal service to Walderslade Village and the wider community.

After Easter we relaunched the Parish Coffee Morning at St Alban’s, Blue Bell Hill and established a new worshipping community with a short midweek Holy Communion service beforehand. In the Summer, Debbie Oliver was licensed as an Anna Chaplain, beginning a special ministry to those with Dementia and Alzheimers and their families.

September was a month of reflection. We reviewed the strengths and weaknesses with our sister churches in the North Kent Methodist Circuit and considered some new priorities for the immediate future (see page 16). Another anniversary took place in October. The Cornerstone Coffeeshop opened in 2013 in the Darrall Hall at St William’s and it continues to be a vital interface between the parish and the people we serve.

On All Saints Day, St David’s, Lordswood, hosted a joint evening service with the two Anglican churches in the Walderslade Cluster as we sought to rejuvenate links with other local churches, and as Advent arrived we commissioned a new Parish Prayer Ministry team to offer deeper spiritual and pastoral care. A final highlight of the year was the enormously successful Christmas Tree & Nativity Festival at St Alban’s.

2023 has definitely been a year of discovering treasures old and new as we have served the people of Blue Bell Hill, Lordswood and Walderslade. Our dedicated volunteers have done amazing things, and shaped the work of the Parish in very special ways.

4

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).

The 2023 Annual Meetings took place on Sunday 15 May 2023 at St William’s, Walderslade during an act of worship.

The list of Trustees as at October 2023 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.

5

Table 1: Combined Ecumenical Council (CEC) as at October 2023

Trustees Council
Ex-officio
Team Rector Rev. David Kichenside
Team Vicar Vacancy
Team Curate Rev. Paul Robinson
Elected members
St Alban’s Jon Hicks (Resigned Sept 2023) 2020-2023
Richard Chambers 2023-2028
Vacancy x 2
St David’s Debbie Oliver 2022-2025
Barbara Till 2022-2025
Barry Horwell 2023-2028
Jeanette Lawrence 2023-2028
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 2023-2024
Church Warden St William’s Pat Long 2023-2024
Pro-Warden St David’s Barry Horwell 2023-2024
Church Steward St David’s Sylvia Wrigglesworth 2023-2024
Treasurer Brian Daniels 2023-2024
Secretary Jean Bassett 2023-2024
Methodist Supernumerary Rev Bryan Tolhurst 2023-2024
Buildings Sub-Committee Eva Gibson 2023-2024
Nathan Pitt-Stevens 2023-2024
Parochial Church Council
(In addition to the above, the following are members of the PCC)
Elected to Deanery Synod Don Lawrence 2023-2026
Elected to Deanery Synod Mark Salter 2023-2026
Methodist Church Council
Circuit Steward Henry Chung 2023-2024
Property Steward Don Lawrence 2023-2026

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.

6

Table 2: Full Parish Administrative Team

Position/Role Name Type Period End of Term
Team Rector David Kichenside Permanent N/A
Team Vicar Vacancy Permanent N/A
Team Curate Paul Robinson Permanent N/A
Chair of Trustees David Kichenside Fixed - Voluntary 1 year May 2024
Vice Chair of Trustees Vacancy Fixed - Voluntary 1 year
Chair of PCC David Kichenside Permanent N/A
Parish Secretary Jean Bassett Fixed - Voluntary 1 year May 2024
Parish Treasurer Brian Daniels Fixed - Voluntary 1 year May 2024
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 & Parish
Admin		 Credwyn Tolhurst Voluntary N/A
Church Wardens:
St Alban’s Mark Salter Fixed - Voluntary 1 year May 2024
St William’s Pat Long Fixed - Voluntary 1 year May 2024
Pro Church Warden
(St David’s)		 Barry Horwell Fixed - Voluntary 1 year May 2024
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 Rep. Don Lawrence Fixed - Voluntary 3 years April 2026
Deanery Synod Rep. Mark Salter Fixed - Voluntary 3 years April 2026

7

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 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, Foundation Level Safeguarding, Safer Recruitment and Domestic Abuse Awareness training provided by the National Church through the Diocese of Rochester and to undertake a Disclosure and Barring Service (DBS) check.

8

Councils and Committees

The CEC met eight times in 2023 (January, February, March, April, June, July, September and November). A Buildings Sub-Committee was established in July with Terms of Reference to support the work of the Team Rector, Church Wardens, Church Steward, Property Steward and the CEC in the management, maintenance and development of the church buildings and grounds held in trust by the LEP. This Sub-Committee met for the first time in October (see below).

In 2023, all CEC meetings were chaired by the Incumbent. The post of Chair is formally elected annually. The Team Rector, Team Curate, Church Wardens and Deanery Synod representatives are automatically members of the CEC. All other members of the Council are elected at the Annual Meetings or co-opted by members of the CEC.

Authorised Ministers

The Clergy team nominally consists of a Team Rector (Incumbent), Team Vicar and Team Curate. Rev. David Kichenside was instituted as Team Rector in February 2023, relinquishing the post of Team Vicar which now remains vacant. Rev. David is also an authorised presbyter in the North Kent Methodist Circuit. Rev. Paul Robinson (Team Curate) has been on extended leave due to ill-health since May 2021. It is hoped he will return to complete his title post as soon as he is ready to do so. In September 2023 Anna Drew was Ordained Deacon at Rochester Cathedral and left the parish to begin a curacy at Holy Trinity Twydall.

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 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.

9

The CEC remains committed to monitoring the risk of viral infectious diseases. Other than the prohibition of intinction (dipping the wafer into the wine at Holy Communion), there are currently no locally imposed rules and restrictions. The issue of attendance, the wearing of masks, hand hygiene and other measures a matter of personal choice.

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, Foundation Level, Safer Recruitment and Domestic Abuse Awareness 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 2023, the PSO revisited the Promoting a Safer Church Action Plan which the CEC regularly keeps under review. In addition, the CEC adopted the Parish Safeguarding Dashboard in July to monitor training levels and has also drawn-up an outline Parish Safeguarding Policy.

Objectives and Activities

Objectives and Aims

The CEC which administers the LEP is committed to enabling as many people as possible to take their place within the worshipping community of Holy Trinity South Chatham. In particular, we try to enable people to live out their faith through:

The Incumbent oversees worship with the help of Authorised Ministers and Musicians. Services of worship aim to help people express their faith through music, prayer, scripture and sacrament, inspiring them live out their faith among the people and places to which they are called.

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.

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.

10

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

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 2023.

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. The Incumbent and Council are enormously grateful for the time and gifts offered by all our volunteers.

Achievements and Performance

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

2019 2020 2021 2022 2023
Electoral Roll 90 90 92 96 98
LEP Charity Members 97 96 96 47 48
Usual Sunday Attendance: Adults (October Count) 124 33 40 48 55
Usual Sunday Attendance: Children/Young People
(October Count)		 7 1 1 4 5

Notes:

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Worship

The pattern of Sunday worships continues with one joint 10am service held in one of the three church buildings on a rotating basis. Services alternate between Holy Communion and Morning Worship. A new worshipping community was established in April when we introduced a short midweek Holy Communion before the Parish Coffee Morning at St Alban’s on the third Wednesday of each month.

This year special services were held on Ash Wednesday, during Holy Week and Easter, on Ascension Day and at Christmas. A Service of Remembering and Reflecting for those who had lost loved one’s over the past was held at the end of October at St William’s. A joint evening service with the Anglican Churches in Walderslade n Christ the King, Princes Park and St Phillip and St James, Chatham) took place on All Saints Day at St David’s.

An exciting initiative in 2023 was expanding our Music Group and generally involving more people in Sunday worship. The Group rehearse twice a month at St David’s and have significantly enhanced the sung worship and deepened our spirituality.

Pastoral Care

Two of the three congregations have dedicated Pastoral Care Groups that meet once every 6 to 8 weeks to review the provision of pastoral care. This year our newly commissioned Anna Chaplain joined these teams of people. As we experience a greater closeness and overlap among what used to be three separate churches serving three distinct communities, we have started conversations about bringing these two groups together into one in the new year.

Mission and Outreach

Our relationship with Lordswood Primary and Swingate Primary, two of our local county primary schools remains strong. Monthly assemblies at Lordswood continue and special focus teaching sessions at Swingate Primary school have taken place across each year group.

Throughout the year we have supported a number of charities: Christian Aid, the Medway Foodbank — with a special collection at our Harvest Festival; both Medway Foodbank and Spadeworks as part of the 10th Anniversary of Cornerstone Coffeeshop; the Blythswood Shoebox Appeal with Christmas boxes delivered this year to Ukraine; and, the Children Society.

With the relaunch of the Parish Coffee Morning with Midweek Holy Communion at St Alban’s on the third Wednesday each month, we now offer a monthly social gathering at each of the three churches with ‘Coffee & Cake’ at St David’s on the second Friday, and ‘Tea at 3’ at St William’s on the third Monday. Each of these events reaches a different set of people in Blue Bell Hill, Lordswood and Walderslade. In addition, Cornerstone Coffee Shop at St William’s, Church, is open six days a week between 10am and 2pm (9am on Saturdays).

12

In terms of social media, our existing website has now been discontinued and all information migrated to A Church Near You (www.achurchnearyou.com/Holy-Trinity-SouthChatham). A number of people have made baptism enquiries through this platform and subscribed to our weekly email updates. We continue to have an online presence on Facebook and Instagram.

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. The CEC receives reports from the Deanery Synod on a regular basis.

North Kent Methodist Circuit

Sylvia Wrigglesworth serves as Church Steward. Don Lawrence has also continued the role of Property Steward for St David’s. The Team Rector attends Methodist Ministers’ and Staff meetings throughout the year. Both the Church Steward and Team Rector attended the Circuit Away Day already mentioned in September. They also represent Holy Trinity South Chatham at quarterly Circuit Meetings. In return, Henry Chung, Circuit Steward, attends the meeting of the CEC.

Church Buildings – Overview

The Church Wardens, Church Steward and Property Steward take the lead on day to day building and property issues. In July we established a Sub-Committee of the CEC to take a more strategic look at the maintenance and development of the three church buildings. The work of the Buildings Sub-Committee is subject to Terms of Reference agreed by the CEC and follows a Buildings Action Plan drawn up from Quinquennial Inspection Reports and any immediate or urgent needs.

Working Parties again took place in the Summer; one at each church, with volunteers helping to clean, redecorate and maintain the buildings and grounds. The CEC agreed new contracts for gas and electricity supply across all three churches in January and March 2023, respectively. Separate reports on each church are provided below.

St Alban’s Building Report for 2023

This year a new fuse box has been installed in the Spencer Rooms so that all electrics are now functioning safely in the building. Storage in the Spencer Rooms is being rationalised so that a minimum of equipment is stored in the church loft. The Blue Bell Hill village Fete committee are storing their equipment in the small room of the Spencer rooms.

Whilst we continue to use the field to park cars during dry weather a better solution needs to be found for parking during wet periods as the field will not sustain cars in the wet. The church gate post has rotted through so that it would not shut properly. However, Ian from next door to the church has made a creditable repair using the adjacent post which is holding well. Sincere thanks have been conveyed to him.

13

During the church clean new roller blinds were fixed above all the lower windows allowing a sufficient black out if necessary. Continuing inside the building the cleaning is carried out regularly by Pauline and Dave Bowdery, which is much appreciated.

Finally we still await the results of a Quinquennial survey carried out in 2019. This is particularly pertinent as we will need to repair at least one area of the roof that has been temporarily fixed.

St David’s Building Report for 2023

2023 for St David’s was a year of consolidation of the Quinquennial report and general repairs arising. As part of the quinquennial findings, the main activities included – Lowering the flower bed adjacent to the Francis Hall to below (1 brick) damp course and removal of rust and partial repainting of the Chapel door with metalised paint.

Other tasks undertaken included replacement of 3 failed Emergency lighting units, and other minor repairs. Clearing the gutters seems to have largely prevented the ingress of rain to the chapel and office areas. This is a temporary solution, however, and in the future it may be necessary to have the roof thoroughly checked to identify where backed-up water leaks through.

Of continuing concern is the frequent blockages within the sewerage drains leading from the toilets. Lining the 2 sections of pipe has helped but has not solved the issue. Of concern is the type and quantity of tissue material found to be blocking the pipes, and the shallow draught nature of the drains. Removing the water saving-criteria in the cisterns has helped by increasing the volume and flow of water used. Unfortunately this has led to a need for the regular inspection on a Friday morning to ensure the drains remain clear.

St William’s Building Report for 2023

A busy year with several repairs and safety improvements made. We had a few episodes of vandalism during the summer, but after our annual security maintenance visit a few improvements were suggested — mainly the pruning of greenery overhanging the cameras. We also, purchased coded padlocks for all gates. This seems to have resolved the problem.

Our annual working party in August cleaned/painted and disposed of a huge amount of broken and no longer used equipment creating much needed storage space.

The roof over the Darrall Hall which currently houses the Cornerstone Coffeeshop has been a constant problem over the past few months, especially due to the heavy rainfall. The issue was noted in the 2019 Quinquennial Inspection Report (QIR), but it has now become critical. In December, the CEC agreed to engage Nick Lee Evans, our architect, to resurface and if necessary replace the roof. Several interim repairs have been made but we await confirmation and a date when a full repair will be carried out.

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Another item brought to our attention in the 2019 QIR was the need to replace the existing oil tank. With the national church zero emission target in mind, we met with the Diocesan Advisory Committee Secretary and experts from the Diocese to consider some alternative solutions in October. It transpired that the best way forward would be to continue with an existing oil-fired heating system; replacing the current oil tank, but possibly combine it with a hybrid oil/air source solution in the future. This project will commence in 2024.

Financial Review

The Parish began the year with a balance of £14,433 on the general fund. The budget set for 2023 anticipated a deficit of £12,753, mainly arising from the expected increase in the cost of gas and electricity when the contracts came up for renewal in January (gas) and March (electricity) relating to the energy crisis. In the event, the rates negotiated for the gas and electricity contracts, were lower than anticipated when the budget was set, but still represented a significant increase above the rates experienced in the previous three-year fixed-term contracts.

After all the debtors and creditors have been taken into account the Parish incurred a deficit in 2023 of £4,380, which was an improvement of £8,373 compared to the original budget deficit of £12,753. This means that the cumulative balance rolled forward into 2024 has been reduced to £10,053.

In addition, the Parish maintains a total balance of £42,847 on designated repair funds for the three church buildings. These repair funds, in the absence of any new funding, will be the main source for major repairs and urgent works., such as roofing repairs to the Cornerstone Coffee Shop area of St William’s and replacing the oil tank and surround at St William’s, and developments and improvements. Despite comprising specific amounts for each church, the repair fund balances may need to be treated as a parish resource as individual church needs arise.

The positive change of £8,373 in the general fund balance results from an increased level of total income of £6,011 compared to the budget. The main increases were experienced on contributions from other church groups, particularly Cornerstone Coffee Shop and increases in rental income and from the open plate at services, offset in part by reduced income from government grants for energy cost support and casual gift aid income.

Total expenditure was lower by £2,362, compared to the budget. The main reductions were represented by the lower than anticipated energy costs and from savings due to the Parish no longer having responsibility for 18 Marion Close, which the Diocese took over in November 2022. Increases were experienced on general repairs and maintenance (mainly drainage at St David’s, electrical work at St Alban’s, street lighting outside St William’s and internet/broadband enhancements at all three churches). Careful and prayerful consideration will need to be applied to ensure that the Parish moves forward prudently.

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 and open plate collections.

Ongoing Concern

The Trustees have prepared the Annual Report and Financial Statement on an ongoing concern basis. The Trustees recognise that the economic climate is still difficult, but, nevertheless, consider that the financial position of the parish is sustainable and that the ongoing concern basis is entirely appropriate.

Future Developments

Throughout 2023, the CEC have monitored the ‘Stop, Start and Continue’ plan developed during the Vacancy. In addition, we considered our strengths and weaknesses as part of an exercise conducted by the North Kent Methodist Circuit to review the deployment of ministerial resources across the circuit. During this process the CEC identified the following:

Our strengths Our weaknesses
Unity across the three churches with three
venues in three locations moving as one body
of people		 Diminished ministerial presence with only one
full-time clergy person
Welcome and hospitality during the week and
on Sundays		 Fewer leaders to co-ordinate groups and
activities
Encouraging leadership Fewer active volunteers for physical/practical
tasks
Exploring gifts and opportunities to serve
Growing number of baptisms and contact with
young families		 Nothing to offer children and young people
Spaces for prayer/Our prayer chain

In September the CEC held an Away Day, to look again at the activities we had stopped, started and reimagined over the past 18 months. We agreed upon on four new priorities for the remainder of 2023 and beyond. These are:

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Following the Away Day the congregation were invited to discern how they might get involved and move these priorities forward.

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 20 March 2024 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 2023

Notes
Unrestricted Funds
Restricted
Endowment
General
Designated
Funds
Funds		 Notes
Unrestricted Funds
Restricted
Endowment
General
Designated
Funds
Funds		 Total
12/31/23		 Total
12/31/22
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 activites
Governance costs
Other resources expended
TOTAL RESOURCES EXPENDED		 2
2.1a
55,933		 55,933
102,623
1,059
108		 58,843
81,428
241
0
2.1b
43,624
58,999
2.1c
25
1,034
2.2
108
99,691
60,032
0
0		 159,723 140,512
3
3.1a 0
0
156,366
662
60		 65
0
136,034
674
81
3.1b
3.2
104,788
51,578
3.3
662
3.4
60
105,510
51,578
0
0		 157,088 136,854
Net incoming/(outgoing)
resources before transfers
Transfers		 2,636
0		 3,658
0
NET MOVEMENT IN FUNDS
Total Funds Brought Forward
1 January 2023		 (4,380)
7,016
0
0		 2,636 3,658
14,433
42,226
467		 57,127 53,468
TOTAL FUNDS CARRIED FORWARD
31 December 2023		 10,053
49,242
467
0		 59,762 57,127

19

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

BALANCE SHEET AS AT 31 DECEMBER 2023
2023
2022
TOTAL
TOTAL
Notes
£
£
£
£
CURRENT ASSETS
Debtors
6		 6,251
6,737
Pre-payments
6		 74
0
Cash 2,595
1,353
Current Accounts 18,084
16,799
Deposit Accounts 36,647
35,613
63,651
60,503
LIABILITIES:
7
Creditors (3,888)
(3,376)
NET CURRENT ASSETS 59,762
57,127
NET ASSETS 59,762
57,127
FUNDS
8
Unrestricted : General 10,053
14,433
Designated 49,242
42,226
59,295
56,660
Restricted 467
467
59,762
57,127
Approved by the Combined Ecumenical Council Meeting on 20 March 2024 and signed on its behalf by:
The Reverend David Kichenside (Chairman of the Trustees and Chair of the PCC)
The notes on pages 21 to 27 form part of these accounts.

20

Notes to the Accounts for the year ended 31 December 2023

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:

21

Team Rector Rev. David Kichenside 26 Mayford Road

With effect from October 2019 the Parish also has a self-supporting minister (Rev. Paul Robinson) who, serves 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.

All 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 9. 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 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.

22

General
Designated
Parish
£
£
Unrestricted Funds		 £
£
Endowment
Funds
Restricted
Funds		 £
£
Endowment
Funds
Restricted
Funds		 Total
Total
31/12/23
31/12/22
£
£
2
2.1
2.1a
2.1b
2.1c
2.2		 INCOMING RESOURCES
Incoming Resources from generated funds
. Voluntary Income:
Planned Giving - Gift Aided
Other Gift Aided Giving
Income Tax Recoverable
Other Planned Giving
Collections at services
Donations & gift days
Grants-recurring
Grants-non recurring
Total:
.
Rental Income
Fees
Refreshments
Fundraising
Spirit Squad
Housewives' Fellowship
St Alban's
Lunch Club:
St. David's
Seniors' Soups
St. William's
Oasis
St David's
Men's Breakfast
St David's
Tea at 3
St William's
Cornerstone Coffee Shop
St William's
Courses
Total:
.
Interest
Total:
Insurance Claims
Sanctuary
Parish Mission
Telephone
Printing
Postage
Miscellaneous
Total:
Other incoming resources
Activities for generating funds:
Investment Income:		 34,709
315
9,859
4,565
4,808
1,023
654		 34,709
32,407
315
1,537
9,859
9,263
4,565
5,843
4,808
3,685
1,023
918
654
5,191
55,933 55,933
58,843
37,963
3,668
1,445
548
605
58,394		 37,963
34,774
3,668
3,411
1,445
434
548
10
48
681
20
30
605
250
58,394
41,769
43,624
58,999		 102,623
81,428
25
1,034		 1,059
241
25
1,034		 1,059
241
107
1		 107
1
108 108
TOTAL INCOMING RESOURCES 99,691
60,032		 159,723
140,512

23

General
Designated
Parish
£
£
Unrestricted Funds		 £
£
Endowment
Funds
Restricted
Funds		 Total
Total
31/12/23
31/12/22
£
£
3
RESOURCES EXPENDED
3.1
Cost of generating funds
3.1a. Cost of generating voluntary income
Stewardship
General Total:
3.1b. Fundraising & trading
Fairs/Events
Total:
3.2
Grants:
See note 5
Overseas Missions
Relief & Development Agencies
Home Missions/Church Societies
Secular Societies
Ministry:
Travel Expenses
Clergy Phones
Clergy Conferences
Clergy Computers/Equip
Visiting Clergy
Gifts for Speakers
Housing:
Council Tax, Water & Repairs
Church running expenses
Heat & Light
Water Rates
Insurance
Repairs (not transfers)
Cleaning
Church Telephones
Postage
Printing & Stationery
Activities:
Weddings
DBF element of statutory fees
Organists/Choir/Music
Sanctuary
Books/ Worship
Baptisms
PA Equipment
Courses
Refreshments
Junior Church/Children's/Youth
Housewives' Fellowship
Lunch Club - St David's
Oasis - St David's
Tea at 3 - St W
Cornerstone Coffee Shop St W
Spirit Squad
Celebrating Community Festival
Support Costs:
Training
Parish Mission
Diocesan Parish Share
Methodist Assessment
Miscellaneous
Total:
3.3
Governance costs
Independent Examination
Total:
3.4
Other resources expended
Bank Charges
Total:
TOTAL RESOURCES USED
Charitable activities		 65
65
200
300
1474
837
370
2,533
16,916
2,756
3,068
8,961
7,656
1,625
301
1,670
2,502
792
201
171
66
69
549
265
51,313
60
49,821
1,838
53		 200
200
300
300
1,474
1200
837
1,139
370
527
2,533
3,675
16,916
7,620
2,756
2,393
3,068
3,032
8,961
13,702
7,656
5,408
1,625
1,509
301
434
1,670
1,189
2,502
2,031
792
784
201
(96)
171
79
66
86
69
58
549
6
1,396
265
90
51,313
38,562
80
60
30
49,821
48,766
1,838
1,750
53
85
104,788
51,578		 156,366 136,034
662 662
674
662 662
674
60 60
81
60 60
81
105,510
51,578		 157,088
136,854

24

4 TRANSFERS

In 2023 the following transfers have been made between funds:

Repair Funds
St. Alban
Repair Funds
St. David
Repair Funds
St. William
Senior Soups
St William
Tea at 3
St. William
Cornerstone Coffee Shop
St William
CHARITABLE AWAY GIVING/GRANTS
Overseas Missions:
Methodist World Mission
Relief & Development Agencies:		 General
(1,800)
(600)
(3,600)
141
210
7,087
1,439
General
Restricted
200		 General
(1,800)
(600)
(3,600)
141
210
7,087
1,439
General
Restricted
200		 Designated
1,800
600
3,600
(141)
(210)
(7,087)
(1,439)

Home Mi
Methodis
Methodis
Secular
Demelza
Hope in t
Medway		 Restricted
ssions/Church Societi
t Mission in Britain
t Property Fund
Societies:
House
he Community
Foodbank		 es



A
A
A		 Notes
General
:
200
100
Donation to G
Donation to G
Donation to G
nnual contri
nnual contri
nnual contri
200
200

5 CHARITABLE AWAY GIVING/GRANTS

The sum of £2,392.81 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 £30 was paid to The Medway Winter Night Shelter and £129.97 to the Children's Society from collections at church events. In addition, £104.50, collected at the Team Rector's Licensing Service was paid to Rochester Diocese for overseas partner Dioceses.These amounts, whilst passing through the parish accounts, do not form part of the parish accounts for 2023.

**6 ** DEBTORS 2023 2022
Debtors for goods and services 37
Rental Income Due 3,093 2,939
Income tax recoverable 3,157 3,192
Accrued Income Council Tax Refund 569
Total Debtors: 6,251 6,737
Prepayments 74
6,324 6,737
**7 ** LIABILITIES (all falling due within one year) 2023 2022
Creditors for goods and services 662 866
Accruals 3,226 2,510
Total Creditors 3,888 3,376
Deferred Income
3,888 3,376

25

8 FUNDS

FUNDS
Movement in Funds
Balance Balance
1/1/2023 Incoming Outgoing Interest Transfers 31/12/2023
UNRESTRICTED FUNDS £
General: 14,433 99,665 (105,510) 25 1,439 10,053
Designated Funds:
Repair Funds: St. Alban 20,699 591 1,800 23,090
St. David 435 19 600 1,054
St. William 14,680 423 3,600 18,703
Special Collections - Forest School St William 914 914
Seniors' Soups St. William 141 (141) 0
Cornerstone Coffee Shop St. William 5,007 58,394 (51,313) (7,087) 5,000
Oasis St David 102 102
Tea at 3 St. William 209 605 (265) (210) 339
Spirit Squad St. David 40 40
TOTAL UNRESTRICTED FUNDS 56,660 158,664 (157,088) 1,059 59,295
RESTRICTED FUNDS £
Children & Youth Activities (Little Angels) St. William 253 253
Special Collections ** Parish 0 363 (363) 0
CelebratingCommunityFestival Parish 214 214
TOTAL RESTRICTED FUNDS 467 363 (363) 467
TOTAL ALL FUNDS 57,127 159,028 (157,451) 1,059 59,762

** Donations received and passed on as appropriate for specific charities and appeals.

ENDOWMENT FUNDS The Trustees have no endowment funds.

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:

Jean Bassett £60 Don Lawrence £132
Barry Horwell £30 Pat Long £1,201
Reverend David Kichenside £303 Mark Salter £50

No other payments of any kind, other than Ministers' expenses, have been made to any member of the CEC.

10 STAFF COSTS

STAFF COSTS
2023 2022
Wages and salaries Church Cleaners £5,863 £5,014
Wages and salaries Cornerstone Coffee Shop £27,913 £21,436

During the year the CEC employed one part-time cleaner who covered two of the parishes three churches, and a total of five staff (four for the whole year and one for part 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.

26