## St Peter’s Church, Ightham Annual Report for the Parochial Church Council of St Peter’s Church , Ightham 2023 ## 2023 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 Canon 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 according to the churchyard regulations of Rochester diocese. 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 advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community. 2 ## Safeguarding In recent years, the issue of Safeguarding has come to the fore of every church’s mission and ministry. Every PCC member undergoes training at regular intervals including renewing their commitment to 'Promoting a safer church' and reviewing their processes for dealing with safeguarding allegations on annual basis. As a church we ensure that PCC and volunteers have appropriate levels of safeguarding training and that the wider parish are aware that safeguarding is not just the duty of the Rector, but anyone and everyone who plays any part in the church’s life. Finn Lawson is St. Peter’s Parish Safeguarding Officer (PSO) and ensures the PCC are aware of their responsibilities to make our church and its activities a safe environment for children and vulnerable adults. This year we have actively started using the Parish Dashboard to support auditing our safeguarding processes. The Parochial Church Council has made every effort to ensure that it has fully 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) and believes it has done so. We have agreed the Diocesan Safeguarding Policy. Full details of this can be found at https://www.rochester.anglican.org/safeguarding/for-parishes/. Finn Lawson also oversees our Disclosure and Barring (DBS) clearances. ## The United Benefice of Ightham and Wrotham After the united benefice of Ightham and Wrotham was formed on Sunday 29th May 2022, the year of 2023 was marked by consolidating and building on the relationship between the two parishes, which still remain as separate parishes, each with their own PCC, although united under one incumbent. The Revd Canon Tim Hatwell became the first incumbent of the benefice and the then Rector of Wrotham, the Revd Edward Wright, became the Associate Rector of the benefice. This meant that there were 2 ordained clergy serving in the benefice. However, the problem with this was that there was no incentive for the two parishes to work together with just one incumbent, as was due to happen when both Tim Hatwell and Edward Wright were due to retire. Following consultation between Tim Hatwell, Edward Wright and the PCCs of Ightham and Wrotham, it was agreed to ask the bishop to give a 12 month licence extension to Tim’s ministry as Rector of the benefice (beyond his 70th birthday which was in August 2023) to 10th August 2024. Edward would still retire at the end of September 2023, which would enable Tim Hatwell to help both parishes to form a working relationship of the 2 parishes with 1 minister, and to help them prepare for the time of vacancy and a new incumbent of the benefice, hopefully in 2025. Since 1st October 2023 therefore, Tim Hatwell has been the sole ordained minister serving the benefice and has been working with both parishes to develop the working relationship between the parishes. This appears to be working well. 3 In March 2023, after due process, the Benefice appointed and employed Mrs Jane Woodrow-Clark as part-time parish administrator of the parishes. Jane has fitted very well into the life and ministry of both parishes, and has very ably taken the administrative load off the Rector. The PCC are very pleased with all that Jane has managed to do and achieve since March, and look forward to this continuing into the future with the new incumbent. The PCC would like to take this opportunity to thank Mrs Barbara Smith for the many years that she served as honorary administrator of Ightham parish. She is continuing as honorary secretary of the PCC. Both PCCs of Ightham and Wrotham see the rural nature and characteristics of their communities and churches as continuing to be of great importance, and believe these features need to be retained to safeguard the flourishing of the parishes into the future. We believe that by becoming a united benefice of approximately 4,100 people, there is much more justification in providing a single incumbent, as well as enriching and enhancing both parishes. The joining as a united benefice has given the opportunity for shared ministry, worship and working together in mission and evangelism. The PCC are extremely grateful for the two Licensed Lay Leaders (Michelle Lawson as Reader and John Webster as LLM) who have faithfully served Ightham Parish and who have offered themselves to serve the Parish of Wrotham as well. Their ministries have been grateful welcomed by Wrotham PCC, and they lead and preach at services in both churches. They have now been licensed to the Benefice. ## St Peter’s Church – Stained Glass Window During this year, as a result of a very generous anonymous donation, we have been planning for the installation of a new stained-glass window by a stained glass manufacturer from Canterbury. This will replace the plain glass in the East window in St Catherine’s Chapel. Consultation has been made widely on the design, which has been agreed, and which should be installed later in 2024 or 2025. The window will mark the 900th anniversary of St Peter’s Church which was celebrated in 2022. ## Worship and Prayer The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling. Following the lockdowns caused by coronavirus, we have increasingly got back to a new normal. Numbers who attend church have not quite recovered to the pre-pandemic levels, but there are some signs of encouragement. The PCC continues to live-stream most of the main services, and there is a small number of people who still join by Zoom. The streamed services are very useful for those who are housebound and/or ill. 4 There is a service every Sunday morning in St Peter’s. It was agreed to reduce the evening services to two Evensongs per month, because of the low attendance. There is also a spoken service on a Wednesday morning which alternates Holy Communion and Morning Prayer. On the 1st Sunday of the month we hold a Breakfast@Church (B@C) service at 9.00am in the Church Centre. This service is a short, more informal, relaxed service to which families are welcome, as well as all other ages. The service lasts an hour and breakfast is served during the first 15 minutes. These monthly services have proved increasingly successful in drawing parents with their children. After this and other services were suspended because of Covid, numbers have been gradually growing back towards the figures that we had just before lockdown in 2020. The Electoral Roll Officer revised the Electoral Roll this year as required by the Church Representation Rules and reported that there were now 99 names on the electoral roll (102 in 2022), of which 34 were not resident in the parish. In the Statistics for Mission Return 2023, the average attendance ‘in person’ on a usual Sunday was 34 adults and 0 children under 16 (30 and 3 in 2022), although this number increased at Festivals, such as Christmas, Easter and Harvest. In addition, on average 4 people joined the Sunday morning services on Zoom (12 in 2022). 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. Those who attended found it a very helpful and encouraging service. During 2023 we celebrated 2 baptisms (9 in 2022), and 0 thanksgivings (1 in 2022). There was 1 wedding (2 in 2022) and 0 Services of Prayer and Dedication after a civil marriage (1 in 2022). The number of funerals (including interment of ashes) held at or on behalf of the church was 13 (18 in 2022). We are very blessed to be served in worship by those who have authorised ministries (John Webster, Michelle Lawson, Revd Chris Johnson and Bryan Harris). In 2023 Max Robinson took the Hearing and Speaking God’s Word course written by Rochester Diocese, and has been authorised by the Bishop of Rochester to speak at occasional services during the year. We are also grateful to all those who help read the Bible readings, 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. 5 We have enjoyed having a small group of singers regularly leading the singing at our Communion Services. Our Breakfast@ Church music continues to be led by guitars joined by saxophone. One of the highlights of the year musically was some 12 singers from Ightham joining together with Wrotham Choir to sing at Carol Services at Ightham and Wrotham. The “Calypso Carol” led by guitar and saxophone was much enjoyed in both churches. Peter de Croos continues to play the organ at our Evening Services and accompanied the Carol Service at Ightham. He also continues to be the main organist for funerals and weddings at St Peter’s. 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 Judith Robinson. 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. There have also been opportunities through the monthly Prayer and Praise meeting (via Zoom), or for individuals to pray with each other, using modern technology so as to avoid meeting together physically. St Catherine’s Chapel also provides a light and calm sanctuary for prayer at all times when the church is open, which as at least 10am – 4pm every day. ## Deanery Synod Two members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider structures of the church. The Deanery Synod met 3 times during 2023. The January meeting was a church insurance briefing from Trinitas followed by a presentation on “Ride and Stride” from Friends of Kent Churches. The June meeting had a talk on “Science and Religion”, and the October meeting looked at “The Shape of Things to Come” with a discussion on amalgamating and merging parishes. ## The Fabric of the Church The Churchwardens are responsible, in conjunction with the Rector and PCC, for identifying, prioritising, commissioning & carrying out any repairs, replacements, & improvements required. Most of the maintenance of the Church, Church Centre Annexe & Churchyard carried out during the year was of a minor & routine nature. ## Pastoral Care Pastoral care is given to members of the church and to those in the community as the need arises. During this year we have continued to develop our pastoral care for people living with dementia; one of our church members, Barbara Smith, is commissioned as an Anna Friend. 6 (Anna Chaplaincy is a relatively new ministry within the Church of England which has the aim of supporting older members of the congregation, especially those living with dementia and their carers. Rochester is one of the Dioceses pioneering this ministry.) Although we used to have a regular service with the laying on of hands and prayer for healing, this has not recommenced since we stopped as a result of Covid-19. ## Mission and Outreach We continue to seek ways of fulfilling our Mission Statement to Gather in Community, Grow in Christ and Go in Service. Our **parish magazine** is distributed 10 months of the year to approximately 350 houses who have subscribed and is also available in church. For 2 of those months a ‘bumper edition’ 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 advertise and promote their activities and products. Parish Council (PC) minutes are published in it, and we are very grateful to the PC for financial support for the bumper edition. We are very grateful to Penny Cracknell for editing and producing the magazine, to Bryan Harris for typesetting and arranging for printing, and to Barbara Smith for overseeing the distribution. St Peter’s has continued to develop its mission to the parish, community and the world through a number of initiatives. The Rector visits Ightham school to lead assemblies every couple of weeks, and a small team of church members, led by Tim Harland, leads the Open The Book assemblies once a month at school. The school also comes to the church for educational visits and visits the church for services at Harvest, Christmas and Easter. During 2023, at the request of Kate Glasock, a teacher at Ightham School, there were a number of School Community Engagement afternoons in the Church Centre – one for each of the six school terms. As a church we have reached out to the community in a number of ways: - the weekly Coffee Shop (with an average attendance of over 30 from the community), - Parents and Toddlers (which meets weekly and which is led by Kirsty Mitchem), - Christian Aid Week (led by Lisa and David Colbear), - the Friends of Kent Churches ‘Ride and Stride’, - supporting the local Food Bank, with gifts of food going through the Church of the Good Shepherd, Borough Green, - the monthly Men’s Breakfast at the George and Dragon public house, - small groups that meet for prayer and study (such as the Connect home group led by John Webster. This includes a small number from St George’s, Wrotham, which also deepens our relationships within the benefice), - the Oasis women’s group that meets on Thursdays - the ongoing support given to outside groups by the PCC, including our link parish of Holy Trinity, Twydall 7 - during August we held a Teddy Bears’ picnic in the churchyard for families with young children. ## 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. As well as now being in a united benefice with Wrotham, 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. There are occasional events and acts of worship where we get together, although this has played a less active place in church life since we became a united benefice. We are part of Churches Together in Sevenoaks and District. ## 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, Barbara Smith; and everyone who has served the church and the people of the parish. ## Friends of St Peter’s A couple of years ago, a “Friends of St Peter’s” group (FoSP) was 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 Helen Gordon for chairing the trustees committee, and to all who have played a part in its successful outworking. During 2023, FoSP organised a very successful concert with the Kings Men, an _a capella_ group of the Choral Scholars of The Choir of King's College, Cambridge. Apart from the excellent and very entertaining concert, the concert raised funds that in due course will be donated to St Peters. 8 ## Financial Review and Treasurer’s report This year St Peters had a healthy surplus due mainly to the fact that our Parish Offer (primarily the cost of clergy) decreased by £17,088 due to our Rector moving from full time to half time as a result of the creation of the Joint Benefice with Wrotham. We also received £5,530 in legacies, and have created a new Designated fund for one-off items of income which may be used to fund future projects. After transfers, the General Fund had a surplus of £13,228 (2022: surplus of £1,894), and at the year end stood at £87,193 (2022: £73,965). Some figures in the General Fund merit highlighting: - Planned Giving income increased to £66,341 from £64,187 the previous year. - The Parish Magazine contributed an additional £1,431 to income due to higher advertising revenue and lower printing costs - Interest income was £3,083 higher due to the increase in deposit rates to over 5% from a near zero base the prior year - While costs were lower overall compared to 2022 as the result of the reduced Parish Offer noted above, there were some increases: - Our share of costs for the new Benefice Administrator was £5,020 - Energy costs were about £3,000 higher. Our energy prices are fixed annually to the end of December each year so we benefited from lower prices in 2022 compared to household bills, but then had higher costs towards the end of the current year) - Church music costs were £1,996 higher as we had mistakenly failed to pay the Organist in 2022. - The proportion of our income allocated to Mission Giving was maintained at 10% this year and we were able to cover the £8,400 (2022: £8,100) to be distributed - We were fortunate that there were no major repairs again this year, and so the General Fund has continued to enjoy a ‘holiday’ from topping up the Church Repair Fund Movements in Designated and Restricted funds worth noting are: - As noted above, a new Designated fund was set up to receive one-off items of income and which can be used for one-off projects that the PCC decide are required. At the year end the fund stood at £5,530. - Fixed Assets are held in a Designated fund and depreciated according to their useful lives. Depreciation on the Church Centre and the AV Equipment, totalled £7,650, the same as 2022. This depreciation has no effect on our cash reserves or the General Fund. No money has been put aside for replacement of these assets. If replacement were necessary, we would likely hold an appeal to raise funds. 9 - Gifts and grants received for specific purchases have been shown under the Restricted Gifts Fund, which has a balance of £52,048 (2022: £51,769) carried forward: - £50,000 was received in 2022 for a new stained-glass window that we now hope will be installed in 2024. As no costs were incurred in 2022 and 2023 this amount is carried forward, but has increased by interest of £2,048 earned on the unused funds which were placed on deposit in early 2023. This window is now the only outstanding item in the fund. - The Ellacombe Chimes were upgraded this year at a cost of £5,426. In 2022 we received a grant of £2,000 from the Coxcombe Committee plus a gift of £125 (including Gift Aid), and incurred costs of £356, so £1,769 was carried forward. This year we received a further £1,404 in grants and £925 in donations (including Gift Aid), and the balance of £1,328 was covered by the Music Fund. ## **Reserves and looking ahead** At the end of the year our free reserves, which comprise the General Fund, Church Repair Fund and the Projects Fund, stood at £120,119 (2022: £101,361), which equates to a little over a year’s expenses including Mission Giving but excluding any major fabric repairs. We expect to show modest but declining surpluses in the medium term as we continue to lose donors and inflation keeps our costs increasing. We are due a quinquennial inspection at the end of the 2024, and can expect to have some increase in repair and maintenance costs as a result, which may necessitate having to top up the Church Repair Fund. ## **Thanks** The Treasurer would like to thank: - The team which produces, manages and distributes the Parish Magazine, especially Penny Cracknell who still continues to masterminded it from her home in Bath, Helena Jenkins who runs the advertising, Barbara Smith who oversaw 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 generate money for good causes and provide funds to the church - Sheila Lomas for her help with managing cash counting and banking. - Philip Wood who examines our accounts and ensures we are compliant with reporting requirements and standards - His wife Judith who does the financial administration and book-keeping 10 ## Structure, governance and management The method of appointment of PCC members is set out in the Church Representation Rules 2020. 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 up to 100 (as St Peter’s does, after the new Electoral Roll produced in 2019) there should 9 elected members who are elected by those on the electoral roll. Each person is elected for 3 years on a rolling basis. Up to now 4 have been elected per year when the ER was over 100. All those on the electoral roll are eligible to be elected to the PCC. Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include mission and communications, mission away giving and a green working group are responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. The full PCC met for 6 business meetings during the year with an average attendance of 77% (2022: 83%). 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 mission matters, the fabric of the church and churchyard and church security, 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, Michelle Lawson. ## The Future? As we look forward to the future, we are aware that although our Rector, Tim Hatwell, has stayed on for an extra year, we will be starting a vacancy (aka interregnum) in August 2024. We hope that during the first part of 2024, both parishes in our benefice will have been working together sufficiently in order to prepare for this time, and in particular to prepare for a new incumbent. There are a number of signs of life in our parish and church life, and we pray that God will guide us in the future throughout the period of the vacancy and with the appointment of a new Rector for the Benefice. 11 ## 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 address is: 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. During this year, Mrs Laura Ford passed on the Patronage of St Peter’s Church to Mrs Helen Hobhouse. 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. PCC members who have served during 2023 are: |Rector:|The Revd Canon Tim Hatwell (ex officio)|| |---|---|---| |Wardens:|Mr Ian Gordon|| ||Ms Naomi Webster (from May 2023)|| |Deanery Synod Representatives:||| ||Mrs Carol Kennedy (ex officio) (until 2026)|| ||Mrs Michelle Lawson (ex officio) (until 2026)|| |Readers:|Mr John Webster (LLM as from 20/5/17)|(appointed at APCM)| |Elected Members (members are elected for a three-year term of office):||| ||Rodney Chartres|(until 2025)| ||Bridget Kelsey|(until 2025)| ||Sarah Reid|(until 2025)| ||Judith Robinson|(until 2024)| ||Chris Woods|(until 2024) (resigned Sept 2023)| ||Jenny Webster|(until 2024)| ||Finn Lawson|(until 2026)| ||David Colbear|(until 2026)| ||Max Robinson (Hon Treasurer)|(until 2026)| |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) 12 ## St Peter’s Church Ightham Financial Accounts for the year to 31[st] December 2023 13 ## **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 2023, set out on pages 15 to 25. ## **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 16[th] April 2024 14 ## **The Parochial Church Council of St Peter's Church Ightham** ## **STATEMENT OF FINANCIAL ACTIVITIES (SOFA) FOR THE YEAR ENDED 31st DECEMBER 2023** |||**Unrestricted**|**Unrestricted**||**Unrestricted**|**Unrestricted**||**Restricted**|**Restricted**||**TOTAL**|**TOTAL**| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||**General Fund**|||**Designated Funds***|||**Funds***|||**FUNDS**|| |||**2023**|**2022**||**2023**|**2022**||**2023**|**2022**||**2023**|**2022**| ||Notes|£|£||£|£||£|£||£|£| |**INCOME FROM:**||||||||||||| |**Donations:**||||||||||||| |Planned Giving (including envelopes)||66,341|64,187||||||||66,341|64,187| |General Collections at All Services||1,798|1,524||||||||1,798|1,524| |Other Donations||2,306|2,243|||||850|52,600||3,156|54,843| |Away Giving|**2b**|0||||||561|779||561|779| |Gift Aid Claimed||13,132|12,732|||||75|325||13,207|13,057| |**_Subtotal Donations_**||**_83,577_**|**_80,686_**||**_0_**|**_0_**||**_1,486_**|**_53,704_**||**_85,063_**|**_134,390_**| |**Income from Church Activities**||||||||||||| |Coffee Shop and Other Fundraising **||2,141|1,925|||||3,333|1,931||5,474|3,856| |Fees from Weddings and Funerals||4,068|4,019||||||||4,068|4,019| |Parish Magazine|**3**|10,496|9,760||||||||10,496|9,760| |**Other Income**||411|1,558||||||||411|1,558| |**Legacies**||0|0||5,530||||||5,530|0| |**Grants**||0|1,030|||||1,404|2,000||1,404|3,030| |**Gifts in Kind**|**1**|7,500|7,500||||||||7,500|7,500| |**Income from Investments**||3,901|818|||||7,213|4,907||11,114|5,725| |**Total Income**||**112,094**|**107,296**||**5,530**|**0**||**13,436**|**62,542**||**131,060**|**169,838**| |**EXPENDITURE ON:**||||||||||||| |**Church Activities**||||||||||||| |Mission and Away Giving|**2a/b**||||8,100|7,800||3,894|6,960||11,994|14,760| |Ministry Costs inc Parish Offer|**4**|48,703|65,741||||||||48,703|65,741| |Church Property Costs|**5**|22,842|19,160|||||5,426|356||28,268|19,516| |Church Activities|**6**|6,075|3,517||||||1,000||6,075|4,517| |Parish Magazine|**3**|4,469|5,164||||||||4,469|5,164| |Office Expenses|**7**|8,003|2,949||||||1,800||8,003|4,749| |Depreciation of Fixed Assets|**12**||||7,650|7,650|||||7,650|7,650| |Church Centre Extension (overprovision)|||||||||||0|0| |**_Subtotal Church Activities_**||**90,092**|**96,531**||**15,750**|**15,450**||**9,320**|**10,116**||**115,162**|**122,097**| |**Fundraising Costs**|**1**|374|771||||||||374|771| |**Total Expenditure**||**90,466**|**97,302**||**15,750**|**15,450**||**9,320**|**10,116**||**115,536**|**122,868**| |**Net income/(expenditure) pre transfers**||**21,628**|**9,994**||**(10,220)**|**(15,450)**||**4,116**|**52,426**||**15,524**|**46,970**| |**Transfers between funds**||||||||||||| |Transfer to Mission Giving Fund|**2**|(8,400)|(8,100)||8,400|8,100|||||0|0| |Transfer from Music Fund to Ellacombe Chimes|**13 f)**||||||||||0|0| |**Net income/(expenditure) post transfers**||**13,228**|**1,894**||**(1,820)**|**(7,350)**||**4,116**|**52,426**||**15,524**|**46,970**| |**Gains/(losses) on Investment Assets**|**10**|||||||15,829|(21,707)||15,829|(21,707)| |**Net movement in funds**||**13,228**|**1,894**||**(1,820)**|**(7,350)**||**19,945**|**30,719**||**31,353**|**25,263**| |Balances b/fwd 1st January 2023||73,965|72,071||310,656|318,006||233,905|203,186||618,526|593,263| |**Balance c/fwd 31st December 2023**||**87,193**|**73,965**||**308,836**|**310,656**||**253,850**|**233,905**||**649,879**|**618,526**| **Free Reserves,** which comprise total unrestricted funds excluding Fixed Assets and the Mission Giving Fund, total £120,119 (2021: £101,361) * See note 14 for a detailed breakdown by individual fund 15 ## **The Parochial Church Council of St Peter's Church Ightham** ## **BALANCE SHEET AT 31st DECEMBER 2023** |**ASSETS AND LIABILITIES:**
_Notes_
**Fixed Assets**
Tangible assets (including property)
12
Investments (Fabric Trust Fund)
10
_Total Fixed Assets_
**Current Assets**
Debtors
8
Short term deposits
9
Cash at bank
_Total current assets_
**Less: Liabilities**
Creditors: amounts falling due within 1 year
11
_Net current assets_
**Total net assets**
**REPRESENTED BY:**
**PARISH FUNDS**
**Unrestricted - General Fund**
13 a)
**Unrestricted - Designated Funds**
Mission Giving
13b)
Projects
13 c)
Church Repair
13 d)
Fixed Assets
13 e)
**Restricted Funds**
Away Giving
13 f)
Restricted Gifts
13 g)
Church Music Fund
13 h)
Fabric Trust Fund
13 i)
**Total Funds**|**Total**
**2023**
**2023**
**£**
**£**
267,510
191,577
459,087
15,022
148,816
30,254
194,092
(3,300)
190,792
**649,879**
**Total**
**2023**
**2023**
**£**
**£**
87,193
8,400
5,530
27,396
267,510
308,836
0
52,048
10,225
191,577
253,850
**649,879**|**Total**
**2022**
**2022**
**£**
**£**
275,160
170,583
445,743
14,099
68,520
93,082
175,701
(2,918)
172,783
**618,526**
**Total**
**2022**
**2022**
**£**
**£**
73,965
8,100
27,396
275,160
310,656
0
51,769
11,553
170,583
233,905
**618,526**|**Total**
**2022**
**2022**
**£**
**£**
275,160
170,583
445,743
14,099
68,520
93,082
175,701
(2,918)
172,783
**618,526**
**Total**
**2022**
**2022**
**£**
**£**
73,965
8,100
27,396
275,160
310,656
0
51,769
11,553
170,583
233,905
**618,526**| |---|---|---|---| ||**2023**
**£**
8,400
5,530
27,396
267,510|**2022**
**£**
8,100
27,396
275,160|| ||||**618,526**| ||||**Total**
**2022**
**£**
73,965
310,656
233,905| ||0
52,048
10,225
191,577|0
51,769
11,553
170,583|| ||||| ||||**618,526**| Approved by the Parochial Church Council on 16th April 2024 and signed on its behalf by the Chairman Rev T Hatwell - Chairman ID Gordon - Churchwarden N Webster - Churchwarden M M Robinson - Treasurer 16 ## **The Parochial Church Council of St Peter’s Church Ightham Notes to the Accounts for the Year Ended 31[st] December 2023** ## **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 (items under £500 are treated as de minimis). 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” are the 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 are being depreciated from the beginning of 2022. 17 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 or expenditure. 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. Legacies are accounted for when the funds are received. 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 Gifts-in-Kind with an offsetting expense in Church Property Costs. 18 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** ## **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. 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 marked with * are designated Partner charities_ |**Giving from the Mission Giving Fund:**
Crosslight (formerly West Kent Debt Advice)
DAVSS
Fegans
OMF International (for Griffins)*
Princess Project*
Starfish Malawi*
Twydall - Holy Trinity*
Wintershall
**Mission Giving from designated funds based on 2022 allocation**
**Calculation of Mission Giving allocation for 2023**
General Fund Donations per SOFA
**Giving from 2023 income at 10% (2022: 10%), to be distributed in 2024**|**2023**
**£**
500
675
350
2,200
400
1,650
1,650
675
8,100
83,577
**8,400**|**2022**
**£**
350
1,500
350
2,000
600
1,500
1,500
0| |---|---|---| |||7,800| |||| ||83,577|80,686| ||**8,400**|**8,100**| ## **Note 2b - Away Giving (from restricted funds)** ## **Away Giving from special collections:** |Poverty & Hope (Diocese)
St Mungo's
The Children's Society
**_Subtotal special collections_**
**_Away giving from special collections arises where specific charities are chosen for support a_**|**£**
**£**
0
250
220
329
341
200
**561**
**779**
**_t an event or service._**|**£**
**£**
0
250
220
329
341
200
**561**
**779**
**_t an event or service._**| |---|---|---| |||**779**| ## **Away Giving from the Coffee Shop:** _**Away Giving from the Coffee Shop comprises 50% of the proceeds over a period (usually monthly) during which a named charity is chosen by the Coffee Shop to benefit (except for the MacMillan coffee morning where 100% is donated directly to that charity). The balance of Coffee Shop proceeds is used to supplement St Peter's income.**_ |Alzheimers Society
Air Ambulance
Christian Aid
Crossroads Care
Friends of Ightham School
Heart of Kent Hospice
Hospice in the Weald
MacMillan
MS Society
ME Association
Porchlight
St Mugo's
Sevenoaks Welcomes Refugees
**_Subtotal Coffee Shop away giving_**|**£**
0
401
199
223
0
0
0
960
368
382
363
182
255
**3,333**|**£**
246
0
215
230
268
118
173
546
0
0
0
135
0| |---|---|---| |||**1,931**| ## **Away Giving from gift to be used at Rector's discretion:** **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. The last payments were made in 2022 fund has now been used.** |19
Sevenoaks Larder
Trinity School Food Bank
Borough Green Food Bank (COGS)
St Peter's (towards electriicty/warm spaces)
**_Subtotal Rector's discretion away giving_**
**Total away giving from restricted funds**|**£**
**0**
**3,894**|**£**
3,000
500
250
500| |---|---|---| |||**4,250**| |||| |||**6,960**| ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** |**2023**
**2023**
**Note 3 - Parish Magazine**
£
**Income**
Advertising
6,344
Subscriptions
2,652
Grant from Parish Council*
1,500
**Total Income**
**10,496**
**Less: Expense**
External printing costs
3,919
Editorial and Other Costs
550
**Total magazine costs**
4,469
**Contribution to income**
**6,027**
**Note 4 - Ministry Costs**
£
Parish Offer (inc Rector employment cost)
42,279
Rector's working expenses
1,953
Rectory costs
4,471
**Total ministry costs**
**48,703**
* The Parish Council kindly contributes £1,500 towards the cost of the twice-yearly bumper editions|**2022**
**2022**
£
5,240
3,020
1,500
**9,760**
4,437
727
5,164
**4,596**
£
59,367
1,694
4,680
**65,741**| |---|---| ||59,367
1,694
4,680| ||**65,741**| The Parish Offer was lower in 2023 due to the Clergy costs and some other costs being shared with Wrotham as a result of the move to a Joint Benefice. From August 2023 the Rector's time was split across both parishes. |**Note 5 - Church Property Costs**
Major repairs and quinquennial costs
Minor repairs & maintenance
New Stained Glass window
Ellacombe chimes upgrade
Insurance - Church & Church Centre
Utilities
Churchyard grass cutting (paid by Parish Council - see Note 1)
**Total church property costs**|General
Restricted
Fund
Gifts
£
£
3,067
5,426
4,137
8,138
7,500
**22,842**
**5,426**|General
Restricted
Fund
Gifts
£
£
3,067
5,426
4,137
8,138
7,500
**22,842**
**5,426**|General
Restricted
Fund
Gifts
£
£|General
Restricted
Fund
Gifts
£
£| |---|---|---|---|---| ||3,067
4,137
8,138
7,500|5,426|2,672
3,776
5,212
7,500|356| ||**22,842**|**5,426**|**19,160**|**356**| There were no major repairs in 2023 or 2022. In 2022 two large projects were started covered mainly by restricted donations: i) The **Ellacombe chimes** have been upgraded at a total cost of £5,782, of which £5,426 was incurred in 2023. Grants totalling £3,404 were recieved - £2,000 from the Coxcombe Committe in 2022 and £500 from KCACR and £904 from Listed Places of Worship sheme in 2023. Restricted donations (including Gift Aid) totalling £1,050 were received, £125 in 2022 and £925 in 2023. The balance of funding of £1,328 has been transfered from the Music Fund. ii) We received a gift of £50,000 to create a **new stained glass window** in St Catherine's chapel in 2022. Design work was still in progress at the year end, and to date no expenses have been paid. The funds are held on deposit and interest is being earned and applied to the fund. |**Note 6 - Church Activities**
Church music: organists & choir*
Services & worship expenses
Visiting clergy
Breakfast@church
AV and technology expense
Flowers (including flower festival)**
Sundry
**Total church activity costs**|£
2,479
749
408
713
364
398
964
**6,075**|Restricted gifts
Note 13 g)
£
£|Restricted gifts
Note 13 g)
£
£| |---|---|---|---| ||2,479
749
408
713
364
398
964|483
558
0
359
997
481
639|1,000| ||**6,075**|**3,517**|**1,000**| * The 2023 costs include the organist's costs from 2022 ** In 2022 the Church held a flower festival as part of the Coxcombe Fair. A restricted gift of £1,000 was received to cover the costs of the flowers. |**Note 7 - Office Expenses**
Benefice Administrator* - share of salary
Benefice Administrator* - share of expenses and equipment
Printer & print supplies
Computer equipment & software
Secretarial support
Stationery
Covid-related costs
Other expenses
Web-site development**
**Total office expenses**|£
4,208
812
1,712
798
80
393
**8,003**|Restricted gifts
Note 13 g)
£
£|Restricted gifts
Note 13 g)
£
£| |---|---|---|---| ||4,208
812
1,712
798
80
393|1,877
150
500
58
42
322|1,800| ||**8,003**|**2,949**|**1,800**| * In January 2023 the Benefice appointed an Administrator to support the churches in Ightham and Wrotham. Wrotham employs the Administrator. St Peters shares the salary and other costs (some of which are incurred by St Peters and reimbursed by Wrotham).20 - ** The £1,800 cost of developing a new website for St Peters in 2022 was covered by a restricted gift, including Gift Aid ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** |**Note 8 - Debtors**
Sundry Debtors
**Note 9 - Short Term Deposits**
**Note 10 - Investments and deposits held for the long term - Fabric Trust Fund**
Investment in CBF Investment Trust Income Shares:
Value of shares brought forward
Income reinvested
(Loss)/Gain on investment assets
Value of shares carried forward
Funds in deposit account with CBF
Total long term investment funds
**Note 11 - Creditors**
Other creditors
HMRC - Gift Aid recoverable
Central Board of Finance (CBF) Deposit Fund
Rochester Diocese deposit account
**Note 12 - Fixed Assets**
**Church Centre**
**AV Equipment**
£
£
**Cost or Valuation**
At 1st January 2023
271,469
22,200
Additions/(disposals) during year
0
At 31st December 2023
271,469
22,200
**Less Depreciation**
At 1st January 2023
16,289
2,220
Charge/(disposals) during year
5,430
2,220
At 31st December 2023
21,719
4,440
**Net Book Value**
At 1st January 2023
255,180
19,980
**At 31st December 2023**
**249,750**
**17,760**|**2023**
£
13,168
1,854
**15,022**
£
138,250
10,566
**148,816**
**2023**
£
165,858
5,014
15,829
186,701
4,876
**191,577**
£
3,300
**3,300**
**Office**
**Equipment**
£
8,610
0
8,610
8,610
0
8,610
0
**0**|**2023**
£
13,168
1,854
**15,022**
£
138,250
10,566
**148,816**
**2023**
£
165,858
5,014
15,829
186,701
4,876
**191,577**
£
3,300
**3,300**
**Office**
**Equipment**
£
8,610
0
8,610
8,610
0
8,610
0
**0**||**2022**
£| |---|---|---|---|---| |||||13,055
1,044| |||||**14,099**| |||||£| |||||58,250
10,270| |||||**68,520**| |||||**2022**
£| |||165,858
5,014
15,829||182,719
4,846
-21,707| |||186,701
4,876||165,858
4,725| |||**191,577**||**170,583**| |||||£| |||3,300||2,918| |||**3,300**||**2,918**| |||||**Total**
£
302,279
0| |||||302,279| |||||27,119
7,650| |||||34,769| |||||275,160| |||||| |||||**267,510**| _The Church centre is being depreciated over 50 years and the AV equipment over 10 years, on a straight line basis._ 21 **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** ## **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 funds to be used for
Mission Giving from the General Fund; this amount is currently 10% of General Fund donations. All giving, unless made at a
special collection or raised for a specific purpose, goes into the General Fund and is used to pay expenses. Larger payments
related to fabric are charged to the Church Repair Fund, and each year an amount may be transferred from the General Fund to
the Church Repair Fund based on an 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 the following year
to charities chosen by the Mission Giving Committee (see Note 2a).| |c)|The**Project Fund**is a new designated fund set up to receive non-recurring income which is ring fenced from the General Fund
and can be used by the PCC for special projects or other one-off expenditure that the PCC approves.| |d)|The**Church Repair Fund**is designated and is used to cover major repairs primarily arising from quinquennial inspections. In 2019
significant repair work was carried out on the chancel wall, towards which the Fabric Trust Fund (13j) contributed £20,000. The
latest quinquennial survey, carried out in 2019, indicated that we could expect to spend around £6,000 in fabric repairs over the
following 5 years. As a result, it was decided that there would be no further transfers into this fund from the General Fund until
the balance in the fund fell below £20,000.| |e)|The**Fixed Assets Fund**is a designated fund for selected assets to cover their future depreciation. It currently comprises the net
book values of the Church Centre, which is depreciated over 50 years, the AV Equipment upgrade completed at the end of 2021,
which is depreciated over 10 years commencing in 2022 (Note 12), and office equipment which has been fully depreciated for a
number of years.| |f)|The**Away Giving Fund**is a restricted fund used to account for monies raised though church activities and services, the Coffee
Shop and donations which are to be given to specific charities. Amounts raised are typically paid out within the year and so the
fund normally has a zero balance at the end of each financial year. During 2020 we received a donation of £10,000 to be used at
the Rector's discretion to support gifts to individuals and charities that had been affected by Covid. Gifts of £4,250 were made in
2022 (see Note 2), and the fund has been fully used.| |g)|The**Restricted Gifts Fund i**s used to account for gifts received that the donor has directed be used for a certain item or project.
In 2023 the following activities took place:
i) A gift for £50,000 was received in 2022 for a new stained glass window. There was no related expenditure in 2022 or in 2023
and this amount has been carried forward along with interest that was earned on the funds. The work is expected to be
completed in 2024.
ii) A project to upgrade the Ellacombe Chimes was initiated in 2022 and was completed in 2023 at a total cost of £5,782. A
combination of grants and donations was used to pay for the majority of the work, and the deficit of £1,328 was transfered from
the Church Music Fund
In 2022 the following additional activities took place:
iii) A gift of £1,000 was received to pay for flowers for the Flower Festival that St Peter’s organised as part of the Coxcombe Fair.
This amount was spent (Note 6) and no balance is carried forward
iv) A gift of £1,500 was received to pay for the cost of building a new website for the church, which attracted Gift Aid of £375.
The cost was £1,800 and so only £300 of the Gift Aid was treated as restricted, with the balance being recorded in the General
Fund. This amount was spent (Note 7) and there is no balance to carry forward| |h)|The**Church Music Fund**represents a restricted gift given to fund musical activities in the church| |i)|The**Fabric Trust Fund**is a standalone restricted fund set up under a trust deed in 1960 following fund-raising for the fabric of the
church, with two Trustees appointed by the Chairman of the PCC. The trust deed states that the funds are to be used for "the
maintenance repair and improvement of the fabric structure and the organ of St Peter's Church". The fund can therefore only be
used for major repairs to the church fabric. The Fabric Trust is deemed to be under PCC control and so is consolidated within
these accounts.| 22 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** ## **Note 14a) - Detailed movement by Fund - 2023** |Notes
**INCOME FROM:**
**Donations:**
Planned Giving (including envelopes)
General Collections at All Services
Other Donations
Away Giving
Gift Aid Claimed
**_Subtotal Donations_**
**Income from Church Activities**
Coffee Shop and Other Fundraising
Fees from Weddings and Funerals
Parish Magazine
**3**
**Other Income**
**Legacies**
**Grants**
**Gifts in Kind**
**1**
**Income from Investments**
**Total Income**
**EXPENDITURE ON:**
**Church Activities**
Mission and Away Giving
**2a/b**
Ministry Costs inc Parish Offer
**4**
Church Property Costs
**5**
Church Activities
**6**
Parish Magazine
**3**
Office Expenses
**7**
Depreciation of Fixed Assets
**12**
**_Subtotal Church Activities_**
**Fundraising Costs**
**1**
**Total Expenditure**
**Net income/(expenditure) pre transfers**
**Transfers between funds**
Transfer to Mission Giving
**2**
Transfer from Music Fund to Ellacombe Chimes
**13 g)**
**Net income/(expenditure) post transfers**
**Gains/(losses) on investment Assets**
**10**
**Net movement in funds**
Balances b/fwd 1st January 2023
**Balances c/fwd 31st December 2023**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**||**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**TOTAL**
**FUNDS**
**2023**
**£**| |---|---|---|---|---|---|---|---|---|---|---|---| ||**General**
**Fund**
**13 a)**
£|**Mission**
**Giving**
**13 b)**
£|**Projects**
**13 c)**
£|**Church**
**Repair**
**13 d)**
£|**Fixed**
**Assets**
**13 e)**
£|**Away**
**Giving**
**13 f)**
£|**Restrictedgifts**||**Church**
**Music**
**13 h)**
£|**Fabric**
**Trust**
**13 i)**
£|| ||||||||**Window**
**13 g)**
£|**Ellacombe**
**Chimes**
**13 g)**
£|||| ||66,341
1,798
2,306
13,132|||||561||850
75|||66,341
1,798
3,156
561
13,207| ||**_83,577_**
2,141
4,068
10,496
411
7,500
3,901|**_0_**|5,530|**_0_**|**_0_**|**_561_**
3,333|**_0_**
2,048|**_925_**
1,404|**_0_**|**_0_**
5,165|**_85,063_**
5,474
4,068
10,496
411
5,530
1,404
7,500
11,114| ||**112,094**|**0**|**5,530**|**0**|**0**|**3,894**|**2,048**|**2,329**|**0**|**5,165**|**131,060**| ||||||||||||| ||48,703
22,842
6,075
4,469
8,003|8,100|||7,650|3,894||5,426|||11,994
48,703
28,268
6,075
4,469
8,003
7,650| ||**_90,092_**
374|**_8,100_**||**_0_**|**_7,650_**|**_3,894_**|**_0_**|**_5,426_**|**_0_**|**_0_**|**_115,162_**| ||||||||||||374| ||||||||||||| ||**90,466**|**8,100**|**0**|**0**|**7,650**|**3,894**|**0**|**5,426**|**0**|**0**|**115,536**| ||||||||||||| ||**21,628**|**(8,100)**|**5,530**|**0**|**(7,650)**|**0**|**2,048**|**(3,097)**|**0**|**5,165**|**15,524**| ||(8,400)|8,400||||||1,328|(1,328)||0
0| ||13,228|300|5,530|0|(7,650)|0|2,048|(1,769)|(1,328)|5,165|15,524| |||||||||||15,829|15,829| ||**13,228**|**300**|**5,530**|**0**|**(7,650)**|**0**|**2,048**|**(1,769)**|**(1,328)**|**20,994**|**31,353**| ||73,965|8,100|0|27,396|275,160|0|50,000|1,769|11,553|170,583|618,526| ||**87,193**|**8,400**|**5,530**|**27,396 **|**267,510**|**0**|**52,048**|**0**|**10,225 **|**191,577**|**649,879**| 23 ## **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** ## **Note 14b) - Detailed movement by Fund - 2022** |**INCOME FROM:**
Notes
**Donations:**
Planned Giving (including envelopes)
General Collections at All Services
Other Donations
Away Giving
Gift Aid Claimed
**_Subtotal Donations_**
**Income from Church Activities**
Coffee Shop and Other Fundraising
Fees from Weddings and Funerals
Parish Magazine
**3**
**Other Income**
**Grants**
**Gifts in Kind**
**1**
**Income from Investments**
**Total Income**
**EXPENDITURE ON:**
**Church Activities**
Mission and Away Giving
**2a/b**
Ministry Costs inc Parish Offer
**4**
Church Property Costs
**5**
Church Activities
**6**
Parish Magazine
**3**
Office Expenses
**7**
Depreciation of Fixed Assets
**12**
**_Subtotal Church Activities_**
**Fundraising Costs**
**1**
**Total Expenditure**
**Net income/(expenditure) pre transfers**
**Transfers between funds**
Transfer from Church Centre Extension Fund
**13h)**
Transfer from Restricted Gifts
**13i)**
Transfer to Mission Giving
**2**
Transfers from AV Equipment gifts
**13 f)**
**Net income/(expenditure) post transfers**
**Gains/(losses) on investment Assets**
**10**
**Net movement in funds**
Balances b/fwd 1st January 2022
**Balances c/fwd 31st December 2022**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**Unrestricted**
**Unrestricted - Designated Funds**
**Restricted Funds**|**TOTAL**
**FUNDS**
**2022**
£| |---|---|---|---|---|---|---|---|---|---|---|---| ||**General**
**Fund**
**13 a)**
£|**Mission**
**Giving**
**13 b)**
£|**Church**
**Repair**
**13 d)**
£|**Fixed**
**Assets**
**13 e)**
£|**Away**
**Giving**
**13 f)**
£|**AV**
**Equipment**
**Gifts**
£|**Church**
**Centre**
**Extension**
£|**Restricted**
**Gifts**
**13 g)**
£|**Church**
**Music**
**13 h)**
£|**Fabric**
**Trust**
**13 i)**
£|| ||64,187
1,524
2,243
12,732||||779|||52,600
325|||64,187
1,524
54,843
779
13,057| ||**_80,686_**
1,925
4,019
9,760
1,558
1,030
7,500
818|**_0_**|**_0_**|**_0_**|**_779_**
1,931|**_0_**|**_0_**|**_52,925_**
2,000|**_0_**|**_0_**
4,907|134,390
3,856
4,019
9,760
1,558
3,030
7,500
5,725| ||**107,296**|**0**|**0**|**0**|**2,710**|**0**|**0**|**54,925**|**0**|**4,907**|169,838| ||65,741
19,160
3,517
5,164
2,949|7,800||7,650|6,960|||356
1,000
1,800|||14,760
65,741
19,516
4,517
5,164
4,749
7,650
122,097
771| ||**_96,531_**
771|**_7,800_**|**_0_**|**_7,650_**|**_6,960_**|**_0_**|**_0_**|**_3,156_**|**_0_**|**_0_**|| ||**97,302**|**7,800**|**0**|**7,650**|**6,960**|**0**|**0**|**3,156**|**0**|**0**|122,868| ||||||||||||| ||**9,994**|**(7,800)**|**0**|**(7,650)**|**(4,250)**|**0**|**0**|**51,769**|**0**|**4,907**|46,970| ||(8,100)|8,100|||||||||0
0
0
0| ||1,894|300|0|(7,650)|(4,250)|0|0|51,769|0|4,907|46,970| |||||||||||(21,707)|(21,707)| ||**1,894**|**300**|**0**|**(7,650)**|**(4,250)**|**0**|**0**|**51,769**|**0**|**(16,800)**|25,263| ||72,071|7,800|27,396|282,810|4,250|0|0|0|11,553|187,383|593,263| ||**73,965**|**8,100**|**27,396**|**275,160**|**0**|**0**|**0**|**51,769**|**11,553**|**170,583**|**618,526**| 24 **St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2023** ## **Note 15 - Summary of Assets by Fund** |**Assets**
Fixed Assets
Investments
Cash and short term deposits
Debtors
**Total assets**
**Liabilities**
Creditors (due in under a year)
**Net Assets per Balance Sheet**|**Unrestricted**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Unrestricted - Designated Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Restricted Funds**|**Total**| |---|---|---|---|---|---|---|---|---|---|---| ||General
Fund|Mission
Giving|Projects
Fund|Church
Repair|Fixed
Assets|Away
Giving|Restricted
Gifts|Church
Music|Fabric
Trust|| ||£
75,471
15,022|£
8,400|£
5,530|£
27,396|£
267,510|£|£
52,048|£
10,225|£
191,577|£
267,510
191,577
179,070
15,022| ||90,493
(3,300)|8,400|5,530|27,396|267,510|0|52,048|10,225|191,577|653,179
(3,300)| ||**87,193**|**8,400**|**5,530**|**27,396**|**267,510**|**0**|**52,048**|**10,225**|**191,577**|**649,879**| ## **Note 16 - Related party transactions** No related party, including PCC members or persons closely associated with them, has 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 £1,953 (2022: £1,694). During the year PCC members and their spouses made donations (including Gift Aid) of £31,938 (2022: £81,541). 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, except Max Robinson who is a Trustee of Wintershall CIO. There were no employees in 2023 (2022: none), although the PCC reimburses St George’s, Wrotham for half the salary and other costs of the Benefice Administrator who joined in January 2023. ## **Note 17 – Going Concern** The PCC considers that St Peter’s remains a going concern. 25