## St Peter, Ightham 


Cover photo: Mary Allwood 

Annual Report and Accounts for the Parochial Church Council of St Peter’s, Ightham 2021 



## 2021 Report and Accounts for the Parochial Church Council of St Peter’s Church, Ightham 

## Aim and purposes 

St. Peter’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Tim Hatwell, in promoting in the ecclesiastical parish, the whole mission of the Church: pastoral, evangelistic, social and ecumenical. 

The PCC also has responsibilities for maintenance of the Parish Church of St Peter’s, Fen Pond Road, Ightham, the adjacent Church Centre, the surrounding enclosed Churchyard including the lych-gate, the area known as Church Green, and the approach from the public highway to the lych-gate. 

St Peter’s Churchyard remains open for burials and the interment of cremated remains of those who are eligible. 

The PCC has continued to be guided by the Mission Statement of the church which was agreed in 2017. 

St Peter’s is here to: 

- Gather in community 

- Grow in Christ 

- Go in service 

Our purpose is to see lives transformed through loving God, following Christ, and caring for our neighbours and the wider community. 

We come together to worship God and share Christ’s love, through prayer, learning, celebration, music and community, and through caring for one another. We seek to demonstrate the impact of our faith in our everyday lives, in the communities where we live and serve, and in the wider world. 

## Objectives and Activities 

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St. Peter’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. 

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the 

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advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community. 

## Safeguarding 

In recent years, the issue of Safeguarding has come to the fore of every church’s mission and ministry. Every PCC member now has to undergo Training in Safeguarding (C0), and there are increasing levels of safeguarding training that must be undertaken, not just by the Rector, but by anyone and everyone who plays any part in the church’s life involved with children and vulnerable adults.  Plans to do training for all volunteers is delayed until we can meet in groups again. 

Finn Lawson is St. Peter’s Parish Safeguarding Officer (PSO).  Finn has taken on the role of safer recruitment and also oversees our Disclosure and Barring (DBS) clearances. Finn reminds the PCC of their responsibilities to make our church and its activities a safe environment for children and vulnerable adults. The Parochial Church Council has to the best of its belief complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). We have agreed the Diocesan Safeguarding Policy. Full details of this can be found at 

https://www.rochester.anglican.org/safeguarding/for-parishes/ 

All safeguarding protocols has been updated in the light of Covid and there are no safeguarding incidents to report. Group safeguarding training of church volunteers, starting with coffee shop is planned for the new financial year now that the church events are back and running in person. 

## Coronavirus (Covid-19) 

The life, mission and ministry of St Peter’s Church has severely been affected for a second year by Covid-19. The year began with the country in lockdown, with most churches, including St Peter’s, deciding not to hold “in-person” services because of the risk from spreading the virus. All services in January and February were offered via Zoom, and were well-supported. The Lent Course, Connect Group, and other meetings, including Prayer and Praise and PCC, continued to be held throughout 2021 by Zoom. 


Services gradually started to be held “in person” as the year progressed, and we took advantage where possible of having open-air services, including early in May when the Bishop of Rochester came to dedicate the Church Centre (an event put off by the lockdown in 2020). 

The Rector, the Revd Tim Hatwell, had to take 7 weeks sick leave from the beginning of March 2021, and then took a gradual, staged return to work after that. He was one of a tiny percentage of people who had Vaccine-Induced Immune Thrombotic Thrombocytopenia (VITT) caused by reaction to the AstraZeneca vaccination. He is extremely grateful to the churchwardens, who covered his absence, with many thanks also to those who very ably 

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covered for all the services – including Michelle Lawson, John Webster, and the Revd Chris Johnson. 

## Worship and Prayer 

Despite the restrictions of Covid-19, the PCC has continued to offer a range of services during the week and over the course of the year that our community finds both beneficial and spiritually fulfilling. All Sunday morning services are now hybrids, offered both “in person” and on Zoom. On a Sunday morning our main service over a month is a mixture of Holy Communion, Breakfast@Church (B@C) and Service of the Word; every Sunday evening we have held a service (usually evensong, with a once a month Holy Communion) which provides a quiet, reflective environment for worship. There is also a quiet spoken service of morning prayer or communion on a Wednesday morning. 

On the 1st Sunday of the month we have continued to hold a B@C service at 9.00am or 10.00am. Late on in the year we were able to restart offering breakfast in addition to family and all age worship, although the offer of breakfast is based on careful monitoring of the local COVID situation. The craft and interactive activities have continued now that we are back in person, including the use of Mentimeter for quizzes, and videos.  This new technology has really engaged families and the opportunities that this present have begun to be explored beyond the idea of quizzes, with additions to sermons. We continue to look at ways to encourage B@C regular families to join the wider life of the church including running all age services for the major festivals, as well as exploring new options for alternative services at other times. 

The Electoral Roll Officer drew up a new Electoral Roll this year as required by the Church Representation Rules, and reported that there were now 103 names on the electoral roll, of which 28 were not resident in the parish. In the Statistics for Mission 2021 the average usual attendance “in person” during October was 26 adults and 1 child, with Zoom attendance being 19. At Easter there were 56 people who attended services in person, with 21 who were communicants. At Christmas 110 people attended worship on Christmas Eve and Christmas Day, with 39 communicants. 

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. In October we held an “In Loving Memory” service for those who have been bereaved during the last year. 

During 2021 we celebrated 4 baptisms (infants under 1 year old), and 3 weddings at St Peter’s. The number of funerals (including interment of ashes) held at or on behalf of the church was 9. 

When we have been able to meet in church for services, we are very blessed to be served in worship by those who have authorised or permission-to-Officiate ministries (John Webster, 

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Michelle Lawson, Bryan Harris, Revd Chris Johnson) together with all those who help read the Bible readings and lead intercessions and act as Sacristan and sidespeople. The latter carry out a very important role in the ministry of Welcome to those who come to church, whether regularly or as visitors. 

For our music in worship on Sunday we use recorded organ music  or live guitar playing by the Rector in the morning and recorded music for much of the year at the evening services. Congregational singing was only able to happen while wearing masks in church, although the outdoor services have been much appreciated (when masks are not required). A highlight was the Bishop of Rochester’s visit to dedicate the new Church Centre at the beginning of May when he told us how much he enjoyed singing with us – the first time he had sung with a congregation since before lockdowns started in March 2020! 

We were delighted that Peter de Croos rejoined us later in the year for playing organ at the evening services and a few outdoor services, as well as at weddings and funerals. We look forward, in hope, to being able to sing in our worship in 2022. 

St Peter’s Church has 6 bells which are kept in a good state of repair and are rung regularly by our bellringing team, led by Liz Harland. The refurbished clappers were rehung in May 2021 by Brian Butcher of Kent County Association of Change Ringers, kindly assisted by David Beach from Wrotham. We are grateful that David has continued teaching 4 novice ringers from Ightham and Wrotham. Covid restrictions meant minimal full-circle ringing otherwise, either as practice or on Sundays, although 2 full Peal attempts have been made by visiting ringers. The Ellacombe Chimes are used frequently for services and national events by Judith Robinson (Deputy Tower Captain). A faculty was granted to upgrade the Ellacombe chimes and to stabilise the sallies with rope tensioners fixed to the tower room walls. 

A new Tower Captain is sought as Liz Harland is now mostly based in Somerset. 

Prayer is the lifeblood of church life. Prayer is often only thought about as intercessions during a service or as our personal prayers to God. However, we also encourage praying together with others before the morning service, or in our monthly Prayer and Praise meeting held on Zoom, or for individuals to pray after a service or at any other time of need. St Catherine’s Chapel also provides a light and calm sanctuary for prayer at all times. 

We have continued to offer a Connect Group (aka Home Group) that meets on Wednesday evenings, led by John Webster. The group continued to meet through 2021 despite Covid, meeting entirely by Zoom, which enables others to attend who are unable physically to get to a home in Ightham. They have used a variety of materials from existing courses to inspire and encourage everyone’s faith to flourish. 

## The Upgrade and Installation of the Audio and Video System 

As a direct result in 2020 of the need for us as a church to provide a digital offering of worship (mainly by Zoom) to our church community (and wider), the PCC agreed to upgrade our church audio system and install cameras in the church in order to be able to provide worship from the church via the internet as well as in person. We agreed that, even when 

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things open up and we get back to worshipping in person in church, we would continue to offer a hybrid worship for our main services so that those who are unable to come to church on any particular Sunday would still be able to be part of the service via Zoom. This would also mean that for the Occasional Offices, we could continue to offer to families the facility for people to see baptisms, weddings and funerals by Zoom, a very useful facility when family or friends are abroad and unable to get to the service in person. 

We obtained estimates from 3 different companies and agreed to employ Distributed Sound and Vision (DSAV) to install the new system at a cost of approximately £22,000. After obtaining a faculty for the work, the new system was installed in November, just in time for Christmas. The cost of the work was met by generous donations, for which we are very grateful. 

Overall, we are very pleased with the new AV system, although there are the inevitable teething issues to resolve. We are very thankful for those who are involved with Zooming the services, especially Naomi Webster, Ian Gordon, and Michelle & Finn Lawson. We hope that others will volunteer to help operate the system. 

## Deanery Synod 

Two members of St Peter’s who were elected to be on Shoreham Deanery Synod, and who are therefore _ex officio_ members of the PCC. This provides the PCC with an important link between the parish and the wider structures of the church. Shoreham Deanery Synod met 3 times in 2021, twice by Zoom, and once in person. The pattern at each meeting is to have a speaker for the first half of the meeting (open to members of the churches of the deanery), followed by the business meeting. The speakers at the 3 meetings were Keith Berry, (Community Engagement Adviser in the Diocesan Community Engagement Social Action Team), the Bishop of Rochester (speaking about his reflections about the Diocese), and Graham Wilkinson (the Growth Enabler for the Tonbridge Archdeaconry). 

## The Fabric of the Church 

Once lockdown finished during 2020, the church is now back open throughout the year every day from at least 10.00am until 4.00pm for visits and for private prayer. We are grateful to those who are part of the rota to open and close it each day. 

The Churchwardens are responsible, in conjunction with the Rector and PCC, for identifying, prioritising, commissioning & carrying out any repairs, replacements, & improvements required. During the year the following was carried out: 

- Repairs on the clock including new rods for two hammers 

- installation of upgraded audio-visual system and security cameras 

- treatment of kneelers for moth infestation 

All other maintenance of the Church, Church Centre Annexe & Churchyard carried out during the year was of a minor & routine nature. 

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We also purchased a large, wall-mounted, wooden cross for the church centre and a new wooden Paschal candlestick for the chancel. We are grateful to the donors who donated towards these purchases. 

The Parish Council agreed to continue funding the grass cutting and maintenance of the church yard and the PCC are very grateful for the ongoing support of the Parish Council. 

Over the last few years, Jenny Webster has co-ordinated a team to work on the Churchyard Project, transcribing and photographing as many graves as are visible, entering the details onto a searchable database. The transcribing and photographing is complete. New photographs and associated information will be added as they become available, and we are waiting for information as to how it is going to be put online. A map and a file containing the transcriptions, together with an A-Z list of the names on all the gravestones, will be put at the back of the church prior to the Nonacentenary (the 900th anniversary of St Peter’s Church, which is 2022). On 'the day' the aim is to have a gazebo with laptops to be able show photographs of all the graves and all the other information so that people can be assisted with their family history queries. Our thanks to Jenny and her team for all they have done towards this work. 

## Pastoral Care 

Pastoral care is given to members of the church and to those in the community as the need arises. There is much informal care that is carried out by church members fulfilling Jesus’ commandment to love our neighbours. Barbara Smith, a commissioned Anna Friend visits several older residents of the village on a regular basis, and has also now undertaken to carry out some bereavement visiting. Cards from the Church Family are sent to parishioners who are ill or have been bereaved. 

## Mission 

The PCC’s Mission and Communications Group (MCG) was stood down as the work through Called to Grow and becoming a United Benefice became a priority  However, all our church activities over this year have been marked by our Mission Statement to Gather in Community, Grow in Christ and Go in Service. Members of St Peter's PCC and wider congregation met with members of St George's Wrotham and Graham Wilkinson, the Growth Enabler for the Tonbridge Archdeaconry, to explore ways forward for the individual parishes and potentially as a United Benefice. 

Our parish magazine is distributed 10 months of the year to approximately 400 houses who have subscribed and is also available in church. For 2 of those months it is delivered to every household in the parish. The magazine keeps our parishioners informed of the important matters affecting our Church and the village. It contains articles that help develop our knowledge and trust in God, as well as a place where local businesses and organisations can 

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advertise and promote their activities and products. We are very grateful to Penny Cracknell for continuing to edit the magazine, even though she has moved away. 

We are grateful for the excellent team of distributors and deliverers; news gatherers and Babs Smith as the central organisational lead. The Magazine is well-regarded as a valued community publication by St Peter’s for the parish. It has operated digitally throughout the pandemic, and is available on the church website. Hardcopy magazines are still delivered to subscribers. Helena Jenkins has worked well with the advertisers, many of whom continued to advertise through the pandemic. We are grateful to Bryan Harris, the new Magazine designer, who continues to produce stylish and information publications. During 2021, we moved to external printing of the magazine, and in colour. This has had a very positive visual impact and the magazine looks very impressive, although it has increased the costs of production. We are grateful for funding support from Ightham Parish Council. 

St Peter’s has continued to develop its mission to the parish, community and the world through a number of initiatives. The Rector visits the school (via Zoom only at the moment) to lead assemblies every couple of weeks. It was a great delight for the school to come to church in December for their Christmas service. In the summer we held our first Pet Service, which was attended by lots of dogs, 1 cat, 2 guinea pigs, 1 parrot and 1 spider as well as people! 

Unfortunately, in common with just about every church in the country, our outreach to the community has been severely affected by the effect of coronavirus. We are beginning to look at which activities can be restarted, and whether there are new ways of reaching out to the community. 

However, one thing that has continued to serve the community is our Coffee Shop which has continued in one form or other throughout the pandemic. For a number of weeks we offered a Zoom get together, including for a virtual celebration of its 10th birthday in January. 


In April ‘Time for a Chat’ returned to the churchyard on Thursday afternoons with waitress service. One afternoon people ignored the rain when it arrived and sat under their umbrellas chatting! On May 19[th] Coffee Shop returned to its normal Wednesday morning slot in the Church Centre observing all the guidance in place at the time. The weather was very kind, and people were able to sit outside 

almost every Wednesday morning until the middle of September.  During the year substantial sums of money were raised for Christian Aid, NHS Charities, Toilet Twinning and Welcome Churches. On September a record Macmillan Coffee Morning raised £704 organised by Jo Abnett and Sheila Lomas. 

Some Coffee Shops have had to be cancelled because of the increase of Covid cases. Some helpers have given up helping during the past two years. We are very grateful to them all for their baking and other skills – and also to the several new helpers and bakers who have recently started helping. Thanks to Jenny Webster for co-ordinating the work of the Coffee Shop. 

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In September 2021, the Parents and Toddlers group has restarted under the new leadership of Kirsty Mitchem, to whom we are very grateful, along with the loyal helpers. It is an important form of community outreach for St Peter’s. The numbers started well enough, and those who attend value the group for being able to meet other mums and carers as well as be welcomed warmly. 

Other aspects of our mission and outreach this year have been supporting the Food Bank (with gifts of food going through the Church of the Good Shepherd, Borough Green), the Men’s Breakfast (again, meeting on Zoom for some months), the Oasis women’s group (which started to meet again in July following weekly contact through Covid via email), and the Christian Aid week activities which were largely able to function because of the good weather. Our relationship and activities with our link parish (Holy Trinity, Twydall) have been severely curtailed because of Covid. However we are planning to revive the relationship in 2022. 

The hospitality group has continued to play its part in church life, including providing tea and cakes at the Ightham Fair in the summer, although we are looking at ways of developing this in the future, partly as a result of Covid. Friends of St Peters are also organising events that offer hospitality and the first major collaboration was a Christmas Tree Festival with winter fair and charity concert which took place in December 2021. We are also grateful to the Marigolds, the team who keep the church clean from week to week, and also to Judy Debenham and the team who keep the church looking good with flowers. 

In 2022, we will be celebrating the 900th Anniversary of St Peter’s Church (the Nonacentenary). There will be a number of activities connected with this, including a Celebration Service with the Bishop of Tonbridge on the afternoon of Sunday 3rd July, near to St Peter’s Day. The Friends of St Peter’s very kindly planted 900 daffodil bulbs in the shape of 9 0 0 on the bank in front of the lychgate which should flower during the spring of 2022 (and they did!). 

## Mission Away Giving 

It is the PCC’s policy to give away a percentage of its income as part of its gratitude for God’s generosity to us. It also fulfils our mission to ’go in service’ to help others serve God in the world. We have recently reviewed those to whom we have given, and agreed to target our giving to a limited number of organisations that we support. 

## Relationships with Other Churches and Parishes 

St Peter’s Church is the only place of worship within the parish. We are part of a cluster of 4 Anglican parishes locally which is known as the Pilgrim Parishes, and which comprises St Peter’s Ightham, St George’s Wrotham, Church of the Good Shepherd Borough Green and St Mary’s Platt. We continue to meet for lunch approximately every 6 weeks for the authorised ministry teams of each church for fellowship and discussion. We are part of Churches Together in Sevenoaks and District. 

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## The Parishes of Ightham and Wrotham – a United Benefice? 

The APCMs in 2021 of both parishes, as well as the PCCs of both parishes, unanimously agreed that we should actively pursue the two parishes becoming one United Benefice at the earliest opportunity. 

This was due to the parish of Ightham being linked at the outset of the current Rector’s incumbency to a part-time diocesan role (in Tim’s case, Assistant Diocesan Director of Ordinands), and the incumbency of Wrotham already being part-time. Following discussion initially with the Rector of Wrotham (the Revd Edward Wright) who are both planning on retiring in 2023, they both started discussions with their PCCs about becoming a United Benefice with one incumbent for both parishes. 

By the end of 2021, the Church Commissioners were due to go out to public consultation, with a view of the united Benefice of Ightham and Wrotham forming during 2022. 

_[During the spring of 2022 the Consultation has taken place without any formal objections lodged at the Church Commissioners. The Scheme is due to take place on 29th May 2022.)_ 

## Volunteers 

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular we want to mention our churchwardens Ian Gordon and Naomi Webster, our Treasurer, Max Robinson, our PCC Secretary and Honorary Administrator, Barbara Smith, and everyone who has served the church and the people of the parish. 

## Friends of St Peter’s 

Over the last couple of years, a “Friends of St Peter’s” group has been formed. The focus of the group is two-fold – to help build the community of Ightham and to support financially the fabric of the church building. Thank you to Cedric Read for all his work in getting it up and running. 

## Financial Review and Treasurer’s Report 

In 2021 the major item in the accounts was the fundraising for, and provision of, an upgraded Audiovisual system to improve the quality of sound in the church and provide high quality access to services, meetings and events over the internet. 

After transfers, the General Fund had a deficit of £4,295 (2020: deficit of £1,978). 

Some figures in the General Fund merit highlighting: 

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- Planned Giving income of £63,107 was well below the £67,512 received in 2020. 

- Ightham Parish Council has for a number of years cut the grass in the Churchyard, and estimates that in 2021 the cost was £7,500. It has been decided to show this gift in kind as both income and expense from 2021 onwards. As a result, Grants and Church Property Costs have both increased by this amount. 

- Printing of the Parish Magazine was outsourced during the year, and changed from black and white to colour. As a result, costs increased by nearly £2,000. This increase was substantially mitigated by a grant of £1,500 from Ightham Parish Council to cover the printing of the two ‘bumper’ editions that are distributed free to the village, for which we are most grateful. 

- We negotiated a 25% reduction of our insurance premium. 

- The proportion of our income allocated to Mission Giving was maintained at 10% this year (having been 12.5% pre-Covid) but even at this level, we have had to use nearly £5,500 of General Fund reserves (2020: £2,400)  to cover the £7,800 to be given away. 

Movements in Designated and Restricted funds worth noting are: 

- The Church Centre asset is held in a Designated fund and is depreciated by £5,429 per year over 50 years from 2020. This depreciation has no effect on our cash reserves or the General Fund. No provision is made for replacement of, or major repairs to, the Church Centre through putting money aside through a sinking fund. If repairs or replacement were necessary we would either use the existing Church Repair fund or hold an appeal to raise funds. We renamed the fund this year as the Fixed Asset Fund so that other major assets may be included (see next point). 

- Gifts totalling £22,313 were received for the Audiovisual upgrade and treated as Restricted donations. The equipment was purchased and moved to the Designated Fixed Asset Fund, where it will be depreciated from 2022 at the rate of 10% per annum. 

- In 2020 the church received a gift of £10,000 for the Rector to use at his discretion to support charities and individuals impacted by Covid. This has been shown as Restricted income under Away Giving, and during the year gifts totalling £3,000 were made from it (2020: £2,750); the balance of £4,250 is carried forward into 2022. 

- Restricted gifts received in 2020 to make two artefacts were expensed during the year, on the wooden cross in the Church Centre and the Pascal Candle holder in church. 

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- The final bill from the builders for the Church Centre Extension was received during the year. It was slightly less than the amount set aside at 31/12/2020 and the difference was transferred to the General Fund. 

## **Reserves and looking ahead** 

At the end of the year our free reserves, which comprise the General Fund and Church Repair Fund, stood at £99,467 (2020: £103,762). While this is a substantial sum, Covid has shown that a charity’s finances can change dramatically in short order. We have been fortunate that the majority of our funding is by standing orders from donors who have been willing and able to continue their gifts throughout Covid; however, a number of regular givers have not increased the amount they give for many years. 

Looking forward, there is a mixed prognosis for our financial position assuming that we maintain a reasonable level of Mission Giving: 

- The PCC has noted the challenges that face our finances, especially with the ageing congregation and the fact that the church costs about £2000 a week to run. As well as reviewing our income and expenditure, it is planned to hold a Generous Giving Campaign (Stewardship) during Lent in 2022, which will focus not just on the giving of finances, but also the giving of our time and our abilities. It is hoped that parishioners will respond generously. 

- No transfers were made to the Church Repair Fund in 2021 or 2020, as reserves in the fund were deemed sufficient to pay for major repairs over the next 3-4 years. Historically, major repairs have averaged about £5,000 per year so when this ‘holiday’ on transfers ends, losses in the General Fund may increase significantly. 

- Once the joint benefice is established with Wrotham, our Parish Offer should reduce. This will be partially offset by the hiring of an Administrator to support both Parishes. The net reduction in cost should help offset our declining income over the longer term. 

## **Thanks** 

Finally, I would like to thank: 

- The team which produces, manages and distributes the Parish Magazine, especially Penny Cracknell who continues to masterminded it from her new home in Bath, Helena Jenkins who runs the advertising, Babs Smith who oversees the magazine distribution and collection of subscriptions, and of course those who distribute the magazine and collect the subscriptions. 

- The Coffee Shop team under Jenny Webster, who have kept going through the pandemic with virtual coffee mornings during periods of shutdown, and are now fully open for business. 

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- Sheila Lomas for her help with managing cash and banking. 

- Philip Wood who examines our accounts and ensures we are compliant with reporting requirements and standards 

- My wife Judith who does the financial administration and book-keeping 

## Structure, governance and management 

The method of appointment of PCC members is set out in the Church Representation Rules 2017. The PCC membership consists of the incumbent, churchwardens, such of the readers and LLMs as determined by the APCM each year, elected Deanery Synod representatives, and elected PCC members. The formula for election of PCC members states that churches with an Electoral Roll of over 100 (as St Peter’s does, after the new Electoral Roll produced in 2021) there should 12 elected members who are elected by those on the electoral roll. Each person is elected for 3 years on a rolling basis. For 2021, the number elected to the PCC per year will be 4. 

All those on the electoral roll are eligible to be elected to the PCC. 

The full PCC met for 6 business meetings during the year via Zoom. The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. Particular items discussed by the PCC during the year were matters relating to coronavirus, the fabric of the church and churchyard and church security, the upgrade to the audio-visual system, approving the Safeguarding policies, and agreeing the various church events held during the year, as well as the many other matters reflected throughout this report. 

Barbara Smith is our non-elected Honorary PCC Secretary. 

The Standing Committee of the PCC communicated by email as necessary during the year and reported back to the PCC. The Standing Committee can authorise expenditure up to a regularly-reviewed limit and in case of emergency acts for the PCC. The PCC appointed to the Standing Committee: Tim Hatwell, Ian Gordon, Naomi Webster, Max Robinson, and Michelle Lawson. 

## Administrative information 

St.Peter’s Church is situated in Fen Pond Road, Ightham TN15 9JD. It is part of the Diocese of Rochester within the Church of England. The Parish is within the Deanery of Shoreham in the Archdeaconry of Tonbridge. The Rectory, Bates Hill, Ightham, Sevenoaks TN15 9BG. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and is registered with the Charity Commissioners as The Parochial Church Council of the Ecclesiastical Parish of St Peter, Ightham, registered charity number 1136162. 

Our Patron is Mrs Laura Ford. The Reverend Canon Timothy Hatwell was instituted as Rector of St Peter’s on 9th June 2015 by the Rt Revd Brian Castle, Bishop of Tonbridge. 

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PCC members who have served during 2021 are: 

Rector: The Revd Canon Tim Hatwell (ex officio) Wardens: Ms Naomi Webster Mr Ian Gordon Readers: Mr John Webster (LLM as from 20/5/17)  (appointed at APCM) Deanery Synod Representatives: Mrs Carol Kennedy (ex officio) (until 2023) Mrs Michelle Lawson (ex officio) (until 2023) Elected Members (members are elected for a three-year term of office): Rodney Chartres (until 2022) Cedric Read (until 2022) Jenny Webster (until 2022) Finn Lawson (until 2023) David Colbear (until 2023) Maria Smith (until 2023) Max Robinson (Hon Treasurer) (until 2023) Helen Gordon (until 2024) Judith Robinson (until 2024) Chris Woods (until 2024) (vacancy) (until 2024) 

Hon. PCC Secretary Mrs Barbara Smith Hon. Treasurer Mr Max Robinson Gift Aid Secretary Mr Max Robinson Independent Examiner Mr Philip Wood Principal Bankers NatWest Bank 

Approved by the PCC on 

and signed on their behalf by Canon Tim Hatwell (PCC chairman) 

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## St Peter’s Church Ightham 

Financial Accounts for the year to 31[st] December 2021 

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## Independent Examiner’s report to the Trustees of St Peter’s Church Ightham 

I report to the Trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of St Peter, Ightham, Registered Charity 1136162, (“the Trust”) for the year ended 31 December 2021, set out on pages 17 to 27. 

## Responsibilities and basis of report 

As Parochial Church Council members, and therefore the charity’s trustees, 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 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## 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 which give me cause to believe that, in any material respect: 

1. accounting records were not kept in accordance with section 130 of the Act; or 

2. the accounts did not accord with those records; or 

3. the accounts did 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. 

Signed:  _________________________ 

Philip Wood  MA (Oxon), FCA, MCT 4 Middlings Wood Kippington Road Sevenoaks Kent TN13 2LF 

Dated 5[th] May 2022 

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## **The Parochial Church Council of St Peter's Church Ightham** 

## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA) FOR  THE  YEAR  ENDED  31st  DECEMBER  2021** 

|||**Unrestricted**|**Unrestricted**||**Unrestricted**|**Unrestricted**||**Restricted**|**Restricted**||**TOTAL**|**TOTAL**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**General Fund**|||**Designated Funds***|||**Funds***|||**FUNDS**||
|||**2021**|**2020**||**2021**|**2020**||**2021**|**2020**||**2021**|**2020**|
||Notes|£|£||£|£||£|£||£|£|
|**INCOME FROM:**|||||||||||||
|**Donations:**|||||||||||||
|Planned Giving (including envelopes)||63,107|67,512||||||||63,107|67,512|
|General Collections at All Services||987|1,146||||||||987|1,146|
|Other Donations||1,210|241|||||20,815|1,135||22,025|1,376|
|Away Giving|**2b**|0||||||63|10,000||63|10,000|
|Funds Raised for Church Centre Extension||0|||||||1,318||0|1,318|
|Gift Aid Claimed||12,389|12,084|||||2,205|497||14,594|12,581|
|**_Subtotal Donations_**||**_77,693_**|**_80,983_**||**_0_**|**_0_**||**_23,083_**|**_12,950_**||**_100,776_**|**_93,933_**|
|**Income from Church Activities**|||||||||||||
|Coffee Shop and Other Fundraising||1,262|709|||||535|387||1,797|1,096|
|Fees from Weddings and Funerals|4|2,287|1,762||||||||2,287|1,762|
|Parish Magazine|**3**|8,197|7,049||||||||8,197|7,049|
|**Other Income**||690|445||||||||690|445|
|**Grants and Gifts in Kind**|**1**|7,850|||||||||7,850|0|
|**Income from Investments**||76|363|||||4,564|4,300||4,640|4,663|
|**Total Income**||**98,055**|**91,311**||**0**|**0**||**28,182**|**17,637**||**126,237**|**108,948**|
|**EXPENDITURE ON:**|||||||||||||
|**Church Activities**|||||||||||||
|Mission and Away Giving|**2a/b**|0|80||8,100|10,800||3,598|3,037||11,698|13,917|
|Ministry Costs inc Parish Offer|**4**|67,222|66,881||||||||67,222|66,881|
|Church Property Costs|**5**|20,219|11,033|||708|||||20,219|11,741|
|Church Activities|**6**|2,747|2,939|||||1,086|449||3,833|3,388|
|Parish Magazine|**3**|3,823|1,908||||||||3,823|1,908|
|Office Expenses|**7**|1,325|2,668||||||||1,325|2,668|
|Depreciation of Church Centre|**12**|0|||5,430|5,429|||||5,430|5,429|
|Church Centre Extension (overprovision)||0||||||(481)|1,228||(481)|1,228|
|**_Subtotal Church Activities_**||**95,336**|**85,509**||**13,530**|**16,937**||**4,203**|**4,714**||**113,069**|**107,160**|
|**Fundraising Costs**|**1**|399|83||||||||399|83|
|**Total Expenditure**||**95,735**|**85,592**||**13,530**|**16,937**||**4,203**|**4,714**||**113,468**|**107,243**|
|**Net income/(expenditure) pre transfers**||**2,320**|**5,719**||**(13,530)**|**(16,937)**||**23,979**|**12,923**||**12,769**|**1,705**|
|**Transfers between funds**|||||||||||||
|Transfers from Church Centre Extension Fund|**13 g)**|794|403|||||(794)|(403)||0|0|
|Transfer from Restricted Gifts|**13 h)**|278||||||(278)|||0||
|Transfer to Mission Giving Fund|**2**|(7,800)|(8,100)||7,800|8,100||0|||0|0|
|Transfer of gifts from AV Equipment Gifts Fund|**13 f)**|113|||22,200|||(22,313)|||0|0|
|**Net income/(expenditure) post transfers**||**(4,295)**|**(1,978)**||**16,470**|**(8,837)**||**594**|**12,520**||**12,769**|**1,705**|
|**Gains/(losses) on Investment Assets**|**10**|||||||22,561|9,964||22,561|9,964|
|**Net movement in funds**||**(4,295)**|**(1,978)**||**16,470**|**(8,837)**||**23,155**|**22,484**||**35,330**|**11,669**|
|Balances b/fwd 1st January 2021||76,366|78,344||301,536|310,373||180,031|157,547||557,933|546,264|
|**Balance c/fwd 31st December 2021**||**72,071**|**76,366**||**318,006**|**301,536**||**203,186**|**180,031**||**593,263**|**557,933**|



**Free Reserves,** which comprise total unrestricted funds excluding Fixed Assets and the Mission Giving Fund, total £99,467 (2020: £103,762) 

* See note 14 for a detailed breakdown by individual fund 

17 



## **The Parochial Church Council of St Peter's Church Ightham** 

## **BALANCE SHEET AT 31st DECEMBER 2021** 

|**ASSETS AND LIABILITIES:**<br>_Notes_<br>**Fixed Assets**<br>Tangible assets (including property)<br>12<br>Investments (Fabric Trust Fund)<br>10<br>_Total Fixed Assets_<br>**Current Assets**<br>Debtors<br>8<br>Short term deposits<br>9<br>Cash at bank<br>_Total current assets_<br>**Less: Liabilities**<br>Creditors: amounts falling due within 1 year<br>11<br>_Net current assets_<br>**Total net assets**<br>**REPRESENTED BY:**<br>**PARISH FUNDS**<br>**Unrestricted - General Fund**<br>13 a)<br>**Unrestricted - Designated Funds**<br>Mission Giving<br>13b)<br>Church Repair<br>13 c)<br>Fixed Asset<br>13 d)<br>**Restricted Funds**<br>Away Giving<br>13 e)<br>AV Equipment Gifts<br>13 f)<br>Church Centre Extension<br>13 g)<br>Restricted gifts<br>13 h)<br>Church Music Fund<br>13 i)<br>Fabric Trust Fund<br>13 j)<br>**Total Funds**|**2021**<br>**£**<br>282,810<br>187,383<br>16,093<br>68,470<br>44,414|
|---|---|
||**2021**<br>**£**<br>7,800<br>27,396<br>282,810|
||4,250<br>0<br>0<br>0<br>11,553<br>187,383|
|||



Approved by the Parochial Church Council on 5th May 2022 and signed on its behalf by the Chairman 

Rev T Hatwell - Chairman 

ID Gordon - Churchwarden 

M M Robinson - Treasurer 

N Webster - Churchwarden 

18 



## **The Parochial Church Council of St Peter’s Church Ightham** 

**Notes to the Accounts for the Year Ended 31[st] December 2020** 

## **Note 1 - Accounting Policies** 

## **Basis of accounting** 

The accounts have been prepared in accordance with the Charities Act 2011, the Church Accounting Regulations 2006, and the Charities Statement of Recommended Practice (“SORP”) applicable to charities preparing their accounts in accordance with FRS102 which was updated in October 2019. 

The accounts have been prepared under the historical cost convention except for investments which are shown at market value. 

The accounts include all transactions, assets and liabilities for which the PCC is responsible at law or which it is assessed to control. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. 

The PCC considers that there are no material uncertainties about St Peter’s Church Ightham’s ability to continue as a going concern. 

## **Fund Accounting** 

Unrestricted Funds comprise assets that are not restricted in their use and are available for the general purposes of the PCC. 

Designated Funds comprise assets set aside by the PCC out of unrestricted funds for specific future purposes or projects and include Fixed Assets (note 13 d). 

Restricted Funds are those whose objectives are restricted as to purpose and which have to be accounted for separately. These include the Fabric Trust Fund, a trust whose purpose is maintaining the fabric of the church over the long term. The Trust has two Trustees appointed by the Chairman of the PCC and is therefore considered to be under PCC control. It has its own deposit and investment accounts held with the Diocese as Managing Custodian. 

“Free Reserves” provide an indication of the resources available to provide a financial buffer against unexpected falls in income and/or increases in expenditure and are defined to comprise the total unrestricted funds (i.e. including designated funds) after excluding the Fixed Asset Fund and Mission Giving Fund. 

## **Fixed Assets** 

Consecrated and beneficed property is excluded from the accounts by Section 10(2)(a) and (c) of the Charities Act 2011. 

The Church Centre has from 2019 been included within fixed assets as an asset represented by a separate designated fund, although it is built on beneficed land. 

The Church Centre has been included at cost less depreciation. The cost of the original Church Centre was £30,000, the 2009 extension cost £60,000 and the 2019 extension and refurbishment cost £181,469. The useful life of the building is estimated to be 50 years, and it is being depreciated over that period from 2020 when it came into use after the works in 2019. 

The AV equipment was installed in late 2021. The assets are estimated to have a useful life of 10 years and will be depreciated from the beginning of 2022. 

19 



No value is placed on moveable church furnishings held by the Churchwardens in special trust for the PCC which require faculty for disposal, since the PCC considers these to be inalienable property and any such expenditure is written off in the year in which it was incurred. 

Office equipment is capitalised and depreciated at a rate of 25% per annum on a straight-line basis. 

Expenditure on items costing under £1,500 is written off in the year incurred. 

Investments held for the long term are included under Fixed Assets. 

## **Income** 

Income is recognised when the PCC becomes legally entitled to the use of the resources; an inflow of economic benefit is probable; and the monetary value can be measured with sufficient reliability. 

Incoming resources are accounted for gross without deducting any associated costs, which are shown separately in expenditure. Wedding and funeral fees collected on behalf of the Diocese from 2020 are not included in income. 

Donations are recognised only when received. Gift Aid receivable is included when there is a valid declaration from the donor and is recognised at the same time as the underlying donation. Any Gift Aid associated with a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor has specified otherwise. 

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Income and gains/losses on assets within a fund that is not an endowment fund are credited to the respective fund. 

## **Expenditure** 

Expenditure is accounted for on an accruals basis. 

Mission and charitable giving is accounted for as expenditure when paid or when a legally binding commitment has been made. The PCC allocates a proportion of voluntary income each year to be used for mission giving in the following year. This allocation is shown as a transfer from the General Fund to the Mission Giving Fund. 

Away Giving is defined as the disbursement to specified charities based on income received from i) specific fundraising events or gifts where the donor has specified that the gift should be used for donations to other charities ii) the Coffee Shop’s monthly nominated charity and iii) collections at certain services where giving to the specified charity is clearly separated from giving to St Peters. Amounts which are payable directly to third parties are not included within away giving. 

Fundraising expenses include the cost of food at fundraising events. 

## **Grants and Gifts-in-kind** 

For a number of years Ightham Parish Council (IPC) has paid for the grass cutting in and around the churchyard. IPC budgets £7,500 for this activity. From 2021 it was decided to recognise this in the financial statements, adding the income value to Grant and Gifts-in-Kind with an offsetting expense in Church Property Costs. There is no impact on the reserves. No adjustment has been made for the prior years. 

20 



## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

## **Note 2 - Mission and Away Giving** 

## **Note 2a - Mission Giving (from unrestricted/designated funds)** 

_**Mission giving from unrestricted/designated funds comprises gifts distributed by the PCC on the recommendation of the Mission Giving Committee from the Mission Giving Fund, plus sundry donations from the General Fund. At the end of each financial year the PCC agree a percentage allocation of that year's General Fund donations for transfer to the Mission Giving Fund from the General Fund, which is distributed the following year.**_ 

_Charities in bold and marked with * are designated Partner charities_ 

|_Charities in bold and marked with * are designated Partner charities_<br>**_Fund, which is distributed the following year._**||||
|---|---|---|---|
||**2021**||**2020**|
|**Giving from the Mission Giving Fund:**|**£**||**£**|
|Bible Society|||500|
|Bridge Trust|400||500|
|Crosslight (formerly West Kent Debt Advice)|400||800|
|DAVSS|400||0|
|Fegans|400||0|
|**OMF International (for Griffins)***|2,000||2,000|
|**Open Doors***|0||750|
|**Princess Project***|1,500||2,000|
|**Starfish Malawi***|1,500||1,000|
|Trinity School|0||500|
|**Tunbridge Wells Street Pastors***|0||500|
|**Twydall - Holy Trinity***|1,500||2,250|
|**Mission Giving subtotal based on 2020 allocation**|8,100||10,800|
|**Giving from General Fund**||||
|Sundry donations (from General Fund)|0||80|
|**Total Mission Giving (from unrestricted/designated funds)**|**8,100**||**10,880**|
|**Calculation of Mission Giving allocation for 2021**||||
|General Fund Donations per SOFA|77,693||80,983|
|**Giving from 2021 income at 10% (2020: 10%), to be distributed in 2022**|**7,800**||**8,100**|
|**Note 2b - Away Giving (from restricted funds)**||||
|**Away giving from special collections:**|**2021**||**2020**|
|**_Away giving from special collections arises where specific charities are chosen for support at an event or service. Because of Covid_**||||
|**_there was only one special collection in 2021 which was for The Childrens Society. However, the church encouraged additional direct_**||||
|**_contributions to this charity, and also made available Royal British Legion collecting boxes at the annual Remembrance service. The_**||||
|**_accounts do not reflect these additional donations._**||||



|The Children's Society<br>**_Subtotal special collections_**<br>**Away giving from the Coffee Shop:**|**£**<br>63<br>**63**|**£**<br>0|
|---|---|---|
|||**0**|
||||



_**Away giving from the Coffee Shop comprises 50% of the proceeds over a period (usually monthly) during which a named charity is chosen to benefit (except for the MacMillan coffee morning where 100% is donated directly to that charity - 2021 £704 (2020: £208)). The balance of Coffee Shop proceeds is used to supplement St Peter's income. Because of Covid, in 2021 the Coffee Shop only operated 'live' for a few weeks.**_ 

|Action Against Autism<br>Maidstone & TW NHS<br>Parkinsons UK<br>Toilet Twinning<br>Welcome Churches<br>**_Subtotal Coffee Shop away giving_**<br>**Away giving from gift to be used at Rector's discretion:**|**£**<br>0<br>214<br>0<br>200<br>121<br>**535**|**£**<br>211<br>0<br>76<br>0<br>0|
|---|---|---|
|||**287**|
||||



**In 2020 a donor gave £10,000 to be used at the Rector's discretion to support individuals and charities that had been affected as a result of the Covid crisis. It is expected that the balance of £4,250, held in restricted funds, will be expended in 2022.** 

|DAVSS<br>Ightham Primary School<br>Princess Project<br>Trinity School<br>**_Subtotal Rector's discretion away giving_**<br>**Total away giving from restricted funds**|**£**<br>0<br>3,000<br>0<br>0<br>**3,000**<br>**3,598**|**£**<br>750<br>0<br>1,000<br>1,000|
|---|---|---|
|||**2,750**|
||||
|||**3,037**|



21 



## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

|**Note 3 - Parish Magazine**<br>**Income**<br>Advertising<br>Subscriptions<br>Grant from Parish Council*<br>**Total Income**<br>**Less: Expense**<br>External printing costs*<br>Printer & print supplies<br>Computer & software<br>Editorial and Other Costs<br>**Total magazine costs**<br>**Contribution to income**|**2021**<br>**2021**<br>£<br>3,972<br>2,725<br>1,500<br>**8,197**<br>2,504<br>575<br>50<br>694<br>3,823<br>**4,374**|**2020**<br>**2020**<br>£<br>4,269<br>2,780<br>-<br>**7,049**<br>-<br>1,035<br>57<br>816<br>1,908<br>**5,141**|
|---|---|---|
||3,972<br>2,725<br>1,500|4,269<br>2,780<br>-|
||**8,197**|**7,049**|
||2,504<br>575<br>50<br>694|-<br>1,035<br>57<br>816|
||3,823|1,908|
||**4,374**|**5,141**|



* The PCC decded to oursource the printing of the Parish Magazine rather than print it in-house with effect from July 2021 starting with the summer 'bumper' edition. The Parish Council kindly agreed to contribute £1,500 towards the cost of the bumper editions. 

|**Note 4 - Ministry Costs**<br>Parish Offer (inc Rector employment cost)<br>Rector's working expenses<br>Rectory costs<br>**Total ministry costs**|£<br>61,543<br>1,159<br>4,520<br>**67,222**|£|
|---|---|---|
||61,543<br>1,159<br>4,520|61,543<br>921<br>4,417|
||**67,222**|**66,881**|



In 2020 the Diocese changed the basis of calculation of the Parish Offer which resulted in a lower offer. However, this was partially offset by the Diocese being paid the Diocesan fees for weddings and funerals which in prior periods were retained by the Church. In 2021 these fees totalled £1,463 (retained in 2020 - £1,433). 

|**Note 5 - Church Property Costs**<br>Major repairs and quinquennial costs<br>Minor repairs & maintenance<br>Insurance - Church & Church Centre<br>Utilities<br>Churchyard grass cutting (paid by Parish Council - see Note 1)<br>**Total church property costs**<br>**Note 6 - Church Activities**<br>Church music: organists & choir<br>Children's activities<br>Services  & worship expenses<br>Breakfast@church<br>Remote attendance costs<br>Sundry<br>**Total church activity costs**|General<br>Fund<br> <br>£|Church<br>Repair Fund<br>£<br>-<br>**-**<br>Restricted gifts<br>Note 13 h)<br>£<br>1,086<br>**1,086**|General<br>Fund<br> <br>£|Church<br>Repair Fund<br>£|
|---|---|---|---|---|
||-<br>3,828<br>3,619<br>5,272<br>7,500|-|-<br>1,182<br>4,791<br>5,060<br>0|708|
||**20,219**|**-**|**11,033**|708|
||<br>£||<br>£|Restricted gifts<br>Note 13 h)<br>£|
||919<br>38<br>685<br>99<br>531<br>475||740<br>136<br>536<br>235<br>883<br>409||
|||1,086||449|
||**2,747**|**1,086**|**2,939**|**449**|



Sundry expenditure from the Restricted Gifts Fund comprises the cost of artefacts which have been expensed as they fall below the capitalisation limit of £1,500. 

|**Note 7 - Office Expenses**<br>Printer & print supplies<br>Computer & software<br>Secretarial support<br>Stationery<br>Covid-related costs<br>Subscriptions, donations & other expenses<br>**Total office expenses**<br>**Note 8 - Debtors**<br>Sundry Debtors<br>**Note 9 - Short Term Deposits**<br>HMRC - Gift Aid recoverable<br>Central Board of Finance (CBF) Deposit Fund<br>Rochester Diocese deposit account|£<br>288<br>100<br>500<br>89<br>75<br>273<br>**1,325**<br>£<br>14,593<br>1,500<br>**16,093**<br>_£_<br>58,250<br>10,220<br>**68,470**|£|
|---|---|---|
|||518<br>116<br>700<br>314<br>802<br>218|
|||**2,668**|
|||£|
|||12,581<br>-|
|||**12,581**|
|||_£_|
||58,250<br>10,220|58,250<br>10,202|
||**68,470**|**68,452**|



22 



## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

## **Note 10 - Investments and deposits held for the long term - Fabric Trust Fund** 

|Investment in CBF Investment Trust Income Shares:<br>Value of shares brought forward<br>Income reinvested<br>Gain on investment assets<br>Value of shares carried forward<br>Funds in deposit account with CBF<br>Total long term investment funds<br>**Note 11 - Creditors**<br>Church Centre balance of building work<br>AV instalation balance due<br>Other creditors<br>**Note 12 - Fixed Assets**<br>**Church Centre**<br>**£**<br>**Cost or Valuation**<br>At 1st January 2021<br>271,469<br>Additions/(disposals) during year<br>0<br>At 31st December 2021<br>271,469<br>**Less Depreciation**<br>At 1st January 2021<br>5,429<br>Charge/(disposals) during year<br>5,430<br>At 31st December 2021<br>10,859<br>**Net Book Value**<br>At 1st January 2021<br>266,040<br>At 31st December 2021<br>260,610|**AV Equipment**<br>0<br>22,200<br>22,200<br>0<br>0<br>0<br>0<br>22,200|**2021**<br>_£_<br>155,596<br>4,562<br>22,561<br>182,719<br>4,664<br>**187,383**<br>_£_<br>0<br>2,500<br>3,407<br>**5,907**<br>**Office**<br>**Equipment**<br>**£**<br>8,610<br>0<br>8,610<br>8,610<br>0<br>8,610<br>0<br>0||**2020**<br>_£_|
|---|---|---|---|---|
|||||141,352<br>4,280<br>9,964|
|||||155,596<br>4,662|
|||||**160,258**|
|||||_£_|
|||||26,432<br>0<br>877|
|||||**27,309**|
|||||**Total**<br>**£**<br>280,079<br>22,200|
|||||302,279|
|||||14,039<br>5,430|
|||||19,469|
|||||266,040|
||||||
|||||282,810|



23 



**St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

## **Note 13 - Fund Descriptions** 

|a)|The**General Fund**is unrestricted and is used for the day to day running of the church. The PCC also allocates<br>funds to be used for Mission Giving from the General Fund; this amount is currently 10% of General Fund<br>donations. All giving, unless made at a special collection or raised for a specific purpose, goes into the General<br>Fund and is used to pay expenses. Larger payments related to fabric are charged to the Church Repair Fund, and<br>each year an amount may be transferred from the General Fund to the Church Repair Fund based on an<br>estimate of what such costs are expected to be, averaged out over several years.|
|---|---|
|b)|The**Mission Giving Fund**is designated and is an amount set aside from General Fund donations to be paid in<br>the following year to charities chosen by the Mission Giving Committee (see Note 2a).|
|c)|The**Church Repair Fund**is designated and is to cover major repairs primarily arising from quinquennial<br>inspections. In 2019 significant repair work was carried out on the chancel wall, towards which the Fabric Trust<br>Fund contributed £20,000. The latest quinquennial survey, carried out in 2019, indicated that we could expect to<br>spend around £6,000 in fabric repairs over the following 5 years. As a result, it was decided that there would be<br>no further transfers into this fund from the General Fund until the balance in the fund fell below £20,000.|
|d)|The**Fixed Assets Fund**is a designated fund for selected assets to cover their future depreciation. It currently<br>comprises the net book values of the Church Centre, which is depreciated over 50 years, and the AV Equipment<br>upgrade completed at the end of 2021, which is depreciated over 10 years (Note 12).|
|e)|The**Away Giving Fund**is a restricted fund used to account for funds raised though church activities and services,<br>the coffee shop and donations which are to be given to specific charities. Amounts raised are typically paid out<br>within the year and so the fund normally has a zero balance at the end of each financial year. During 2020 we<br>received a donation of £10,000 to be used at the Rector's discretion to support gifts to individuals and charities<br>that had been affected by Covid. Gifts of £3,000 were made in 2021 and £2,750 in 2020 (see Note 2), and £4,250<br>is being carried forward.|
|f)|The**AV Equipment Gifts** **Fund**was a restricted fund set up to record the gifts received to fund the purchase of<br>the AV Upgrade which took place at the end of 2021. The cost of the equipment has been transfered to the<br>Fixed Asset Fund (Note 13d), with the small residual amount transferred to the General Fund. The fund is now<br>closed.|
|g)|The**Church Centre Extension Fund**was a restricted fund set up to record income and expenditure for the 2019<br>extension to the Church Centre. The final cost of the building was transferred to the Fixed Assets Fund leaving a<br>zero balance at the 2020 year end. In 2020 and 2021 further donations were received and a smaller amount paid<br>out, resulting in a residual balance that was transferred to the General Fund. This fund is now closed.|
|h)|The**Restricted Gifts Fund**represents two sets of donations to procure artefacts, one a paschal candle stand for<br>the church and the other a cross for the Church Centre. During the year final payments were made, and are<br>shown in Note 6 under Sundry expenditure. A small residual balance has been transferred to the General Fund.<br>This fund is now closed.|
|i)|The**Church Music Fund**represents a restricted gift given to fund the chief organist in providing church music,<br>choral work and the training of a young organist.|
|j)|The**Fabric Trust Fund**is a standalone restricted fund set up under a trust deed in 1960 following fund-raising for<br>the fabric of the church, with two Trustees appointed by the Chairman of the PCC. The trust deed states that the<br>funds are to be used for "the maintenance repair and improvement of the fabric structure and the organ of St<br>Peter's Church".  The fund can therefore only be used for major repairs to the church fabric. The Fabric Trust is<br>deemed to be under PCC control and so is consolidated within these accounts.|



24 



## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

## **Note 14a) - Detailed movement by Fund - 2021** 

|**INCOME FROM:**<br>Notes<br>**Donations:**<br>Planned Giving (including envelopes)<br>General Collections at All Services<br>Other Donations<br>Away Giving<br>Funds Raised for Church Centre Extension<br>Gift Aid Claimed<br>**_Subtotal Donations_**<br>**Income from Church Activities**<br>Coffee Shop and Other Fundraising<br>Fees from Weddings and Funerals<br>4<br>Parish Magazine<br>**3**<br>**Other Income**<br>**Grants and Gifts in Kind**<br>**1**<br>**Income from Investments**<br>**Total Income**<br>**EXPENDITURE ON:**<br>**Church Activities**<br>Mission and Away Giving<br>**2a/b**<br>Ministry Costs inc Parish Offer<br>**4**<br>Church Property Costs<br>**5**<br>Church Activities<br>**6**<br>Parish Magazine<br>**3**<br>Office Expenses<br>**7**<br>Depreciation of Church Centre<br>**12**<br>Church Centre Extension (overprovision)<br>**_Subtotal Church Activities_**<br>**Fundraising Costs**<br>**1**<br>**Total Expenditure**<br>**Net income/(expenditure) pre transfers**<br>**Transfers between funds**<br>Transfer from Church Centre Extension Fund<br>**13h)**<br>Transfer from Restricted Gifts<br>**13i)**<br>Transfer to Mission Giving<br>**2**<br>Transfers from AV Equipment gifts<br>**13 f)**<br>**Net income/(expenditure) post transfers**<br>**Gains/(losses) on investment Assets**<br>**10**<br>**Net movement in funds**<br>Balances b/fwd 1st January 2021<br>**Balances c/fwd 31st December 2021**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**TOTAL**<br>**FUNDS**<br>**2021**<br>**£**|
|---|---|---|---|---|---|---|---|---|---|---|---|
||**General**<br>**Fund**<br>**13 a)**<br>£|**Mission**<br>**Giving**<br>**13 b)**<br>£|**Church**<br>**Repair**<br>**13 c)**<br>£|**Fixed**<br>**Assets**<br>**13 d)**<br>£|**Away**<br>**Giving**<br>**13 e)**<br>£|**AV**<br>**Equipment**<br>**Gifts**<br>**13 f)**<br>£|**Church**<br>**Centre**<br>**Extension**<br>**13 g)**<br>£|**Restricted**<br>**Gifts**<br>**13 h)**<br>£|**Church**<br>**Music**<br>**13 i)**<br>£|**Fabric**<br>**Trust**<br>**13 j)**<br>£||
||63,107<br>987<br>1,210<br>12,389||||63|20,250<br>2,063|250<br>63|315<br>79|||63,107<br>987<br>22,025<br>63<br>0<br>14,594|
||**_77,693_**<br>1,262<br>2,287<br>8,197<br>690<br>7,850<br>76|**_0_**|**_0_**|**_0_**|**_63_**<br>535|**_22,313_**|**_313_**|**_394_**|**_0_**|**_0_**<br>4,564|**_100,776_**<br>1,797<br>2,287<br>8,197<br>690<br>7,850<br>4,640|
||**98,055**|**0**|**0**|**0**|**598**|**22,313**|**313**|**394**|**0**|**4,564**|**126,237**|
|||||||||||||
||0<br>67,222<br>20,219<br>2,747<br>3,823<br>1,325|8,100||5,430|3,598||(481)|1,086|||11,698<br>67,222<br>20,219<br>3,833<br>3,823<br>1,325<br>5,430<br>(481)|
||**_95,336_**<br>399|**_8,100_**|**_0_**|**_5,430_**|**_3,598_**|**_0_**|**_(481)_**|**_1,086_**|**_0_**|**_0_**|**_113,069_**|
||||||||||||399|
|||||||||||||
||**95,735**|**8,100**|**0**|**5,430**|**3,598**|**0**|**(481)**|**1,086**|**0**|**0**|**113,468**|
|||||||||||||
||**2,320**|**(8,100)**|**0**|**(5,430)**|**(3,000)**|**22,313**|**794**|**(692)**|**0**|**4,564**|**12,769**|
||794<br>278<br>(7,800)<br>113|7,800||22,200||(22,313)|(794)|(278)|||0<br>0<br>0<br>0|
||(4,295)|(300)|0|16,770|(3,000)|0|0|(970)|0|4,564|12,769|
|||||||||||22,561|22,561|
||**(4,295)**|**(300)**|**0**|**16,770**|**(3,000)**|**0**|**0**|**(970)**|**0**|**27,125**|**35,330**|
||76,366|8,100|27,396|266,040|7,250|0|0|970|11,553|160,258|557,933|
||**72,071**|**7,800**|**27,396**|**282,810**|**4,250**|**0**|**0**|**0**|**11,553**|**187,383**|**593,263**|



25 



## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

## **Note 14b) - Detailed movement by Fund - 2020** 

|Notes<br>**INCOME FROM:**<br>**Donations:**<br>Planned Giving (including envelopes)<br>General Collections at All Services<br>Other Donations<br>Funds Raised for Church Centre Extension<br>Gift Aid Claimed<br>**_Subtotal Donations_**<br>**Income from Church Activities**<br>Coffee Shop and Other Fundraising<br>Fees from Weddings and Funerals<br>Parish Magazine<br>**3**<br>**Other Income**<br>**Grants**<br>**Income from Investments**<br>**Total Income**<br>**EXPENDITURE ON:**<br>**Church Activities**<br>Mission and Away Giving<br>**2a/b**<br>Ministry Costs inc Parish Offer<br>**4**<br>Church Property Costs<br>**5**<br>Church Activities<br>**6**<br>Parish Magazine<br>**3**<br>Office Expenses<br>**7**<br>Depreciation of Church Centre<br>**13**<br>Church Centre Extension (costs expensed)<br>**12**<br>**_Subtotal Church Activities_**<br>**Fundraising Costs**<br>**1**<br>**Total Expenditure**<br>**Net income/(expenditure) pre transfers**<br>**Transfers between funds**<br>Transfer from Church Centre Extension Fund<br>Transfer to Mission Giving<br>**2**<br>**Net income/(expenditure) post transfers**<br>**Gains/(losses) on investment Assets**<br>**10**<br>**Net movement in funds**<br>Balances b/fwd 1st January 2020<br>**Balances c/fwd 31st December 2020**|**Unrestricte**|**d**<br>**Unrestricted - Designated Funds**|**d**<br>**Unrestricted - Designated Funds**|**d**<br>**Unrestricted - Designated Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**TOTAL**<br>**FUNDS**<br>**2020**<br>**£**|
|---|---|---|---|---|---|---|---|---|---|---|
||**General**<br>**Fund**<br>£|**Mission**<br>**Giving**<br>£|**Church**<br>**Repair**<br>£|**Fixed**<br>**Assets**<br>£|**Away**<br>**Giving**<br>£|**Church**<br>**Centre**<br>**Extension**<br>£|**Restricted**<br>**Gifts**<br>£|**Church**<br>**Music**<br>£|**Fabric**<br>**Trust**<br>£||
||67,512<br>1,146<br>241<br>12,084||||10,000|1,318<br>213|1,135<br>284|||67,512<br>1,146<br>11,376<br>1,318<br>12,581|
||**_80,983_**<br>709<br>1,762<br>7,049<br>445<br>363|**_0_**|**_0_**|**_0_**|**_10,000_**<br>287|**_1,531_**<br>100|**_1,419_**|**_0_**|**_0_**<br>4,300|**_93,933_**<br>1,096<br>1,762<br>7,049<br>445<br>0<br>4,663|
||**91,311**|**0**|**0**|**0**|**10,287**|**1,631**|**1,419**|**0**|**4,300**|**108,948**|
||||||||||||
||80<br>66,881<br>11,033<br>2,939<br>1,908<br>2,668|10,800|708|5,429|3,037|1,228|449|||13,917<br>66,881<br>11,741<br>3,388<br>1,908<br>2,668<br>5,429<br>1,228|
||**_85,509_**<br>83|**_10,800_**|**_708_**|**_5,429_**|**_3,037_**|**_1,228_**|**_449_**|**_0_**|**_0_**|**_107,160_**|
|||||||||||83|
||||||||||||
||**85,592**|**10,800**|**708**|**5,429**|**3,037**|**1,228**|**449**|**0**|**0**|**107,243**|
||||||||||||
||**5,719**|**(10,800)**|**(708)**|**(5,429)**|**7,250**|**403**|**970**|**0**|**4,300**|**1,705**|
||403<br>(8,100)|8,100||||(403)||||0<br>0|
||(1,978)|(2,700)|(708)|(5,429)|7,250|(0)|970|0|4,300|1,705|
||||||||||9,964|9,964|
||**(1,978)**|**(2,700)**|**(708)**|**(5,429)**|**7,250**|**(0)**|**970**|**0**|**14,264**|**11,669**|
||78,344|10,800|28,104|271,469|0|0|0|11,553|145,994|546,264|
||**76,366**|**8,100**|**27,396 **|**266,040**|**7,250**|**0**|**970**|**11,553 **|**160,258**|**557,933**|



26 



**St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2021** 

## **Note 15  - Summary of Assets by Fund** 

|**Assets**<br>Fixed Assets<br>Investments<br>Cash and short term deposits<br>Debtors<br>**Total assets**<br>**Liabilities**<br>Creditors (due in under a year)<br>**Net Assets per Balance Sheet**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Total**|
|---|---|---|---|---|---|---|---|---|---|---|
||General<br>Fund|Mission<br>Giving|Church<br>Repair|Fixed<br>Assets|Away<br>Giving|AV<br>Equipment<br>Gifts|Restricted<br>Gifts|Church<br>Music|Fabric<br>Trust||
||_£_<br>61,527<br>13,888|_£_<br>7,800|_£_<br>27,396|_£_<br>282,810|_£_<br>4,313|_£_<br>437<br>2,063|_£_<br>(142)<br>142|_£_<br>11,553|_£_<br>187,383|_£_<br>282,810<br>187,383<br>112,884<br>16,093|
||75,415<br>(3,344)|7,800|27,396|282,810|4,313<br>(63)|2,500<br>(2,500)|0|11,553|187,383|599,170<br>(5,907)|
||**72,071**|**7,800**|**27,396**|**282,810**|**4,250**|**0**|**0**|**11,553**|**187,383**|**593,263**|



## **Note 16 - Related party transactions** 

No related party, including PCC members or persons closely associated with them, have been paid any remuneration or received any benefits from the PCC (apart from the reimbursement of costs paid on behalf of the church) except as noted below. 

The Rector was paid expenses of £1,487 (2020: £921).  The PCC Secretary received an honorarium of £500 (2020: £700). 

During the year PCC members and their spouses made donations (including Gift Aid) of £52,361 (2020: £34,307). This disclosure does not include any unidentified cash or anonymous donations that may have been received. 

No PCC member was connected to any of the charities in Note 2. 

There were no employees in 2021 (2020: none). 

## **Note 17 – Going Concern and Covid impact** 

The PCC considers that St Peter’s remains a going concern despite the periodic suspension of services in the church during 2021 due to Covid regulations and reduced numbers when the church could open, due to the need for social distancing. The regular Zoom services have been very well attended by the church family and have continued to contribute to the life and mission of the church. Planned giving remains close to pre-Covid levels, and while cash donations have dropped significantly, some costs have been lower. With the Government reducing the majority of Covid restrictions, there is optimism that church  activities, including services, will return to a degree of normality in this coming year. While we may continue to experience deficits in the General Fund, these are more than covered by reserves for the medium term. 

27