**REGISTERED CHARITY NUMBER: 1136147**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **FOR**
## **ST PETERS CHURCH PCC**
Taylor-Roalfe Old Cottage Boughton Green Kent ME17 4LT
**ST PETERS CHURCH PCC**
**CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 3|
|**Independent Examiner's Report**|4|
|**Statement of Financial Activities**|5|
|**Balance Sheet**|6|
|**Notes to the Financial Statements**|7 to 13|
|**Detailed Statement of Financial Activities**|14 to 15|
## **ST PETERS CHURCH PCC**
## **REPORT OF THE TRUSTEES For The Year Ended 31 December 2021**
The PCC present their report with the financial statements of the PCC for the year ended 31st December 2021. The PCC have adopted the provisions of the Statement of recommended Practice (FRSSE) "Accounting and Reporting by Charities" issued in January 2015 together with the Church Accounting Regulations 2006 (the Regulations) and section 145 of the Charities Act 2011 (the 2011 Act).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The PCC has the responsibility of co-operating with the Vicar, curate and assistant Minister in promoting in the ecclesiastical parish the whole mission of the Church. It also has responsibilities to maintain the Church building and Churchyard.
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our church community. Our services reflect this through prayer, Bible readings, worship and sacrament.
When planning our activities the Vicar, Curate, Assistant minister and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. we achieve this through:
Worship and prayer, learning about the bible and developing a knowledge and trust in Jesus. Provision of pastoral care for people living in the parish. Missionary and outreach work.
## **Significant activities**
When planning our activities the Vicar, Curate, Assistant minister and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our church community. Our services reflect this through prayer, Bible readings, worship and sacrament.
## **Public benefit**
The PCC is continuing to reach out to those within the community and offering help, especially of a pastoral nature. This is achieved through:
Worship and prayer, learning about the bible and developing a knowledge and trust in Jesus. Provision of pastoral care for people living in the parish. Missionary and outreach work.
## **Grantmaking**
The PCC continues to make institutional grants at their discretion.
## **Volunteers**
Members of the PCC act in a voluntary capacity and very much rely on the assistance of people outside of Council. It has not been possible to quantify the value of volunteers.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Income from charitable activities continued to be adversely affected by the COVID 19 pandemic.
## **Fundraising activities**
Income from fundraising activities also continued to be adversely affected by the COVID 19 pandemic.
Page 1
## **ST PETERS CHURCH PCC**
## **REPORT OF THE TRUSTEES For The Year Ended 31 December 2021**
## **ACHIEVEMENT AND PERFORMANCE**
The PCC offer a range of services during the course of each month, from the traditional Anglican service to the Junction Church meeting every Sunday in the village hall which offers an alternative service. The church is a member of WayPoint Churches Together in Maidstone.
Rotas operate for the provision of Church Flowers, Church Guiding, Church refreshments, Sidespersons, Readers, Sound Deck operation and the production and distribution of the Church Magazine.
One member of the PCC sits on the Deanery Synod and three members of the PCC sit on the Diocesan Synod. This provides a link with the wider structure of the church.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the policy of the PCC to maintain sufficient reserves to meet the yearly financial commitments.
## **FUTURE PLANS**
Essential repairs to the fabric of the church will continue, and fundraising will continue to raise funds to repair the church roof. This is a long term project.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document.
## **Recruitment and appointment of new trustees**
The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the electoral roll and stand for election to the PCC.
## **Organisational structure**
The Chairman of the PCC will normally be a church warden and will be formally elected. The Vicar, Curate, Assistant Minister and Church wardens are automatically members. All other members of the PCC are elected.
## **Induction and training of new trustees**
All new members of the PCC are properly mentored by a serving member and provided with a leaflet setting out their duties and responsibilities.
## **Related parties**
There were no related party transactions during the year.
The PCC met for 6 regular meetings during the year, and the average attendance was 10.5.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1136147
## **Principal address**
The Church Office The Vicarage Church Hill Boughton Monchelsea Kent ME17 4BU
Page 2
**ST PETERS CHURCH PCC**
## **REPORT OF THE TRUSTEES For The Year Ended 31 December 2021**
## **Trustees**
Rev P Goodey N Willoughby S Goodey K Sanders G Mackley B Knowler A Cornelius M Purkiss F Files A Moore C McIntyre L Darling (appointed 26.4.2021) E Cross (appointed 26.4.2021)
## **Independent Examiner**
Alex Staples Taylor-Roalfe Old Cottage Boughton Green Kent ME17 4LT Approved by order of the board of trustees on 24 February 2022 and signed on its behalf by:
Rev P Goodey - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST PETERS CHURCH PCC**
## **Independent examiner's report to the trustees of St Peters Church PCC**
I report to the charity trustees on my examination of the accounts of St Peters Church PCC (the Trust) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alex Staples The Oast Heath Road Boughton Monchelsea Kent ME17 4JD
Date: .............................................
Page 4
## **ST PETERS CHURCH PCC**
## **STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 December 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
83,603
**Charitable activities**
5
Charitable activities
8,403
Other trading activities
3
4,259
Investment income
4
33
**Total**
96,298
**EXPENDITURE ON**
Raising funds
6
1,264
**Charitable activities**
7
Charitable activities
114,944
**Total**
116,208
**NET INCOME/(EXPENDITURE)**
(19,910)
**Transfers between funds**
15
7,811
**Net movement in funds**
(12,099)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
31,344
**TOTAL FUNDS CARRIED FORWARD**
19,245|Restricted
fund
£
-
-
-
-
-
-
-
-
-
(7,811)
(7,811)
23,191
15,380|31.12.21
31.12.20
Total
Total
funds
funds
£
£
83,603
98,039
8,403
9,024
4,259
3,093
33
41
96,298
110,197
1,264
1,051
114,944
110,183
116,208
111,234
(19,910)
(1,037)
-
-
(19,910)
(1,037)
54,535
55,572
34,625
54,535|
|---|---|---|
The notes form part of these financial statements
Page 5
## **ST PETERS CHURCH PCC**
## **BALANCE SHEET 31 December 2021**
||||||31.12.21|31.12.20|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||Total|Total|
|||fund|fund||funds|funds|
||Notes|£|£||£|£|
|**FIXED ASSETS**|||||||
|Tangible assets|12|3,304||-|3,304|1,930|
|**CURRENT ASSETS**|||||||
|Debtors|13|2,093||-|2,093|6,661|
|Cash at bank and in hand||15,910|15,380||31,290|54,355|
|||18,003|15,380||33,383|61,016|
|**CREDITORS**|||||||
|Amounts falling due within one year|14|(2,062)||-|(2,062)|(8,411)|
|**NET CURRENT ASSETS**||15,941|15,380||31,321|52,605|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||19,245|15,380||34,625|54,535|
|**NET ASSETS**||19,245|15,380||34,625|54,535|
|**FUNDS**|15||||||
|Unrestricted funds|||||19,245|31,344|
|Restricted funds|||||15,380|23,191|
|**TOTAL FUNDS**|||||34,625|54,535|
The financial statements were approved by the Board of Trustees and authorised for issue on 24 February 2022 and were signed on its behalf by:
Rev P Goodey - Trustee
The notes form part of these financial statements
Page 6
**ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance Computer equipment - 20% on reducing balance
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 7
## **ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2021**
|**2.**|**DONATIONS AND LEGACIES**|**DONATIONS AND LEGACIES**|||
|---|---|---|---|---|
||||31.12.21|31.12.20|
||||£|£|
||Gifts & donations||4,245|1,330|
||Planned giving||59,643|68,867|
||Gift aid||15,077|3,971|
||Collections||4,164|23,871|
||Grants||474|-|
||||83,603|98,039|
||Grants received, included in the above, are as follows:||||
||||31.12.21|31.12.20|
||||£|£|
||Other grants||474|-|
|**3.**|**OTHER TRADING ACTIVITIES**||||
||||31.12.21|31.12.20|
||||£|£|
||Fundraising||1,932|556|
||Other trading activities||2,327|2,537|
||||4,259|3,093|
|**4.**|**INVESTMENT INCOME**||||
||||31.12.21|31.12.20|
||||£|£|
||Deposit account interest||33|41|
|**5.**|**INCOME FROM CHARITABLE ACTIVITIES**||||
||||31.12.21|31.12.20|
|||Activity|£|£|
||Fees|Charitable activities|8,403|9,024|
||Grants received, included in the above, are as follows:||||
||||31.12.21|31.12.20|
||||£|£|
continued...
Page 8
## **ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2021**
## **6. RAISING FUNDS**
## **Raising donations and legacies**
|Activities costs
Fundraising hall hire
**7.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Costs
£
Charitable activities
102,323
**8.**
**GRANTS PAYABLE**
Charitable activities
**9.**
**SUPPORT COSTS**
Management
£
Charitable activities
10,994|31.12.21
£
982
282
1,264
Grant
funding of
activities
Support
(see note
costs (see
8)
note 9)
£
£
863
11,758
31.12.21
£
863
Governance
Finance
costs
£
£
224
540|31.12.20
£
142
909
1,051
Totals
£
114,944
31.12.20
£
60
Totals
£
11,758|
|---|---|---|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **Trustees' expenses**
Trustees were only reimbursed for out of pocket expenses.
continued...
Page 9
## **ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2021**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
98,039
**Charitable activities**
Charitable activities
9,024
Other trading activities
3,093
Investment income
41
**Total**
110,197
**EXPENDITURE ON**
Raising funds
1,051
**Charitable activities**
Charitable activities
110,183
**Total**
111,234
**NET INCOME/(EXPENDITURE)**
(1,037)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
32,381
**TOTAL FUNDS CARRIED FORWARD**
31,344|Restricted
fund
£
-
-
-
-
-
-
-
-
-
23,191
23,191|Total
funds
£
98,039
9,024
3,093
41
110,197
1,051
110,183
111,234
(1,037)
55,572
54,535|
|---|---|---|
continued...
Page 10
## **ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2021**
## **12. TANGIBLE FIXED ASSETS**
|**12.**|**TANGIBLE FIXED ASSETS**|||||
|---|---|---|---|---|---|
||||Fixtures|||
||||and|Computer||
||||fittings|equipment|Totals|
||||£|£|£|
||**COST**|||||
||At 1 January 2021||67,212|5,514|72,726|
||Additions||2,198|-|2,198|
||At 31 December 2021||69,410|5,514|74,924|
||**DEPRECIATION**|||||
||At 1 January 2021||67,020|3,776|70,796|
||Charge for year||478|346|824|
||At 31 December 2021||67,498|4,122|71,620|
||**NET BOOK VALUE**|||||
||At 31 December 2021||1,912|1,392|3,304|
||At 31 December 2020||192|1,738|1,930|
|**13.**|**DEBTORS: AMOUNTS FALLING**|**DUE WITHIN ONE YEAR**||||
|||||31.12.21|31.12.20|
|||||£|£|
||Other debtors|||2,092|2,497|
||Prepayments|||1|4,164|
|||||2,093|6,661|
|**14.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||31.12.21|31.12.20|
|||||£|£|
||Other creditors|||2,062|8,411|
|**15.**|**MOVEMENT IN FUNDS**|||||
||||Net|Transfers||
||||movement|between|At|
|||At 1.1.21|in funds|funds|31.12.21|
|||£|£|£|£|
||**Unrestricted funds**|||||
||General fund|31,344|(19,910)|7,811|19,245|
||**Restricted funds**|||||
||Roof Fund|23,191|-|(7,811)|15,380|
||**TOTAL FUNDS**|54,535|(19,910)|-|34,625|
continued...
Page 11
## **ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2021**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
96,298
**TOTAL FUNDS**
96,298
**Comparatives for movement in funds**
At 1.1.20
£
**Unrestricted funds**
General fund
32,381
**Restricted funds**
Roof Fund
23,191
**TOTAL FUNDS**
55,572
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
110,197
**TOTAL FUNDS**
110,197|Resources
Movement
expended
in funds
£
£
(116,208)
(19,910)
(116,208)
(19,910)
Net
movement
At
in funds
31.12.20
£
£
(1,037)
31,344
-
23,191
(1,037)
54,535
Resources
Movement
expended
in funds
£
£
(111,234)
(1,037)
(111,234)
(1,037)|
|---|---|
continued...
Page 12
**ST PETERS CHURCH PCC**
## **NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2021**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net|Transfers||
|---|---|---|---|---|
|||movement|between|At|
||At 1.1.20|in funds|funds|31.12.21|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|32,381|(20,947)|7,811|19,245|
|**Restricted funds**|||||
|Roof Fund|23,191|-|(7,811)|15,380|
|**TOTAL FUNDS**|55,572|(20,947)|-|34,625|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
206,495
206,495|Resources
Movement
expended
in funds
£
£
(227,442)
(20,947)
(227,442)
(20,947)|
|---|---|---|
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2021.
Page 13
## **ST PETERS CHURCH PCC**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**|||
|---|---|---|
|**For The Year Ended 31 December 2021**|||
||31.12.21|31.12.20|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Gifts & donations|4,245|1,330|
|Planned giving|59,643|68,867|
|Gift aid|15,077|3,971|
|Collections|4,164|23,871|
|Grants|474|-|
||83,603|98,039|
|**Other trading activities**|||
|Fundraising|1,932|556|
|Other trading activities|2,327|2,537|
||4,259|3,093|
|**Investment income**|||
|Deposit account interest|33|41|
|**Charitable activities**|||
|Fees|8,403|9,024|
|**Total incoming resources**|96,298|110,197|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Activities costs|982|142|
|Fundraising hall hire|282|909|
||1,264|1,051|
|**Charitable activities**|||
|Organ|225|293|
|Church services|1,488|4,070|
|Youth work|252|323|
|Insurance|4,822|4,715|
|Light and heat|3,571|3,027|
|Books & periodicals|460|698|
|Upkeep|3,557|2,476|
|Gifts|-|305|
|Sundries|895|719|
|Parish share|86,154|80,000|
|Carried forward|101,424|96,626|
This page does not form part of the statutory financial statements
Page 14
## **ST PETERS CHURCH PCC**
||**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**|||
|---|---|---|---|
||**For The Year Ended 31 December 2021**|||
|||31.12.21|31.12.20|
|||£|£|
|**Charitable activities**||||
|Brought forward||101,424|96,626|
|Travel expenses||899|728|
|Grants to institutions||863|60|
|||103,186|97,414|
|**Support costs**||||
|**Management**||||
|Telephone||2,270|2,642|
|Postage and stationery||451|1,763|
|General administration||7,449|7,281|
|Fixtures and fittings||478|48|
|Computer equipment||346|435|
|||10,994|12,169|
|**Finance**||||
|Bank charges||224|-|
|**Governance costs**||||
|Accountancy and legal fees||540|600|
|Total resources expended||116,208|111,234|
|**Net expenditure**||(19,910)|(1,037)|
This page does not form part of the statutory financial statements
Page 15