2024-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Peter, Ightham

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

St Peter’s Church, Ightham

Annual Report for the Parochial Church Council of St Peter’s Church, Ightham 2024

2024 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, who was the Reverend Canon Tim Hatwell until his retirement in August 2024, 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.

Safeguarding

In recent years, the issue of Safeguarding has come to the fore of every church’s mission and ministry. Every PCC member completes Training in Safeguarding and there are increasing levels of safeguarding training that must be undertaken by those in leadership positions within the church as well as anyone who plays a part in the church’s life involved with children and vulnerable adults.

Finn Lawson is St. Peter’s Parish Safeguarding Officer (PSO) and 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/

Finn Lawson also oversees our Disclosure and Barring (DBS) clearances.

The United Benefice of Ightham and Wrotham

Formed in May 2022, the United Benefice initially continued with a Rector in each parish. Following the retirement of Revd. Edward Wright, the Rector of St George’s Church, in September 2023, the Benefice started adapting to having a single incumbent, Canon Revd. Tim Hatwell. The pattern of services was reorganised to enable the Rector to lead Holy Communion in each parish on alternate weeks; while the other parish had non-Communion services led by the lay ministry team.

The Joint Standing Committee met several times to plan and discuss issues that affected both parishes. Chaired by the Rector until his retirement, Lay Reader Michelle Lawson took over the chair during the interregnum.

The Benefice Administrator Jane Woodrow-Clark has proved invaluable in assisting the Rector to support both parishes. Since the interregnum started, she is contacting clergy to try to cover the communion services each week as well as the administration involved with baptisms, weddings and funerals in both parishes. The PCC are very pleased with all that Jane has managed to achieve this year and look forward to this continuing into the future with the new incumbent.

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. 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 lead and preach at services in both churches and are licensed to the Benefice.

Interregnum

Following a very well-attended, celebratory final service on Sunday 28[th] July 2024, the Rector officially retired from 11[th] August. Both parishes expressed their gratitude to both Tim and Claire for their hard work and friendship over the years and wished them both the very best for this next phase of their lives.

Once the Rectory in Ightham was vacated, it was returned to the Diocese as the Rectory in Wrotham was selected as the Rector’s residence in the Benefice moving forward.

Jane worked hard to secure clergy cover for the remainder of the year with support from the ministry team. The PCC are grateful to all the clergy and lay volunteers who helped maintain our pattern of services during the latter part of 2024.

As part of the recruitment processes, both PCCs met with the Associate Archdeacon, developed a “Parish Profile” for the Benefice, appointed Parish representatives and collaborated with the Diocese to advertise the vacancy in November 2024. Unfortunately, the only applicant was withdrawn so the process will be repeated in 2025.

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 and the team have done their best to continue to offer these during the interregnum with help from our ministry team as well as with the kind support of visiting clergy. The PCC continues to live-stream most of the main services, and there are a small number of people who still join by Zoom. The streamed services are very useful for those who are housebound and/or ill.

There is a service every Sunday morning in St Peter’s, on fifth Sundays we have a United Benefice Holy Communion and alternate between holding it at St Peter’s or at St George’s. We continue to offer Evening Prayer on the first and third Sundays of the month for our small but dedicated congregation. 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 in parents with their children and we were pleased to welcome a number of new families during 2024 as well as encouraging families to attend from Wrotham and vice versa.

The Electoral Roll Officer revised the Electoral Roll this year as required by the Church Representation Rules and reported that there were now 102 names on the electoral roll (99 in 2023), of which 36 were not resident in the parish.

In the Statistics for Mission Return 2024, the average attendance ‘in person’ on a usual Sunday was 46 adults and 7 children under 16 (34 and 0 in 2023), although this number increased at Festivals, such as Christmas, Easter and Harvest. (For the first time we are using the figures generated automatically by the system rather than estimated ourselves.)

In addition, on average 4 people joined the Sunday morning services on Zoom the same as in 2023.

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 our annual “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 2024 we celebrated 4 baptisms (2 in 2023), and 0 thanksgivings (0 in 2023). There was 1 wedding (1 in 2023) and 0 Services of Prayer and Dedication after a civil marriage (0 in 2023).

The were 13 funerals (including interment of ashes) held at or on behalf of the church (13 in 2023).

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 together with 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.

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 guitar joined by saxophone. One of the highlights of the year musically was 12 singers from Ightham joining together with Wrotham Choir to sing at Carol Services at Ightham and Wrotham. 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 Tower Captain 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.

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 twice. In February Trudi Oliver led discussions thinking about engagement with young people and the need to develop a younger and more diverse church. In October Will North, the associate archdeacon, gave a presentation and led discussions thinking about the future of parishes against the backcloth of shortage of clergy in the diocese. This included the need to amalgamate and merge parishes.

The Fabric of the Church

The church is open throughout the year every day from at least 10.00am until 4.00pm for visits and for private prayer.

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. We are grateful to the Ightham Parish Council for their ongoing support of the maintenance of the churchyard.

Pastoral Care

Pastoral care is given to members of the church and to those in the community as the need arises. We are grateful to Bridget Kelsey, Chris Johnson and Barbara Smith for leading our pastoral care during the interregnum.

Barbara Smith is commissioned as an Anna Friend. (Anna Chaplaincy has the aim of supporting older members of the congregation, especially those living with dementia and their carers.)

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 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 advertise and promote their activities and products. We are very grateful to Penny Cracknell for editing and producing the magazine, to Bryan Harris for typesetting and arranging for printing, and to Helena Jenkins and Kate Lavington-Ross 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 relationship with Ightham School has continued with first the Rector visiting Ightham school to lead assemblies every couple of weeks and Max Robinson has continued this during the interregnum. Additionally, a team of volunteer church members lead 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 2024, the School Community Engagement afternoons have continued to take place in the Church Centre – one for each of the six school terms and Year 3 took part in a Bioblitz in the Churchyard as part of the Big Green Eco Weekend in September.

As a church we continue to reach out to the community in a number of ways:

our Community Coffee Shop (with an average attendance of over 25 from the community) which raises money for the church and other charities. We are indebted to the team of volunteers who ensure there is delicious food, drink and company for both regular customers and visitors each week
Parents and Toddlers (which meets weekly during term time and is led by Kirsty Mitchem),
Christian Aid Week (led by Sarah Reid),
the Friends of Kent Churches ‘Ride and Stride’,
supporting the 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 for fellowship and bible study,
the ongoing support given to outside groups by the PCC, including our link parish of Holy Trinity, Twydall,
during August we held a Teddy Bears’ picnic in the churchyard for families with young children that proved popular again,
in September the Green Team organised a Big Green Eco-Weekend – a collaborative weekend of activities at church and around the village including a bioblitz and bat walk in the churchyard, displays and activities in the church centre along with refreshments, a farm walk, apple walk and Creation-tide United Benefice Service at St George’s Church,
as well as our usual ex-situ events at the war memorial for Remembrance Sunday and Carols in the Square.

The church centre is also used as a meeting place by a number of village community groups including groups from the WI, The West Kent Autism Group and Ightham School’s Parent and Staff Association.

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. Details are included in the financial report.

Relationships with Other Churches and Parishes

St Peter’s Church is the only place of worship within the parish. As well as 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. We usually gather together to celebrate Ash Wednesday and Advent Sunday. 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. We particularly want to mention our churchwarden Naomi Webster, our Treasurer, Max Robinson, our PCC Secretary, Sarah Reid, and everyone who has served the church and the people of the parish. We are particularly grateful for the way people have stepped up during the interregnum to keep services and activities running as normally as we can.

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 2025) 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 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 as well as additional meetings in relation to the interregnum with an average attendance of 84% (2023: 77%). 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. Items discussed by the PCC during the year included 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.

Sarah Reid is our 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 (until August 2024), Ian Gordon, Naomi Webster, Max Robinson, Michelle Lawson.

Financial Review and Treasurer’s Report

In 2024 St Peter’s continued to benefit from lower Ministry costs due to sharing Joint Benefice expenses. There was additional one-off income in the form of a £9,988 legacy and £10,943 from The Friends of St Peters, both items taken to the Designated fund for future projects.

After transfers, the General Fund had a surplus of £20,870 (2023: surplus of £13,228), and at the year-end stood at £108,063 (2023: £87,193).

Some figures in the General Fund merit highlighting:

Planned Giving remained at similar levels to the previous year
Income from fees, the parish magazine and other sources of income were also at similar levels
Interest income at £6,418 was 65% higher than 2023 due to the increase in deposit rates and higher deposit balances
Costs at £84,509 were £5,957 lower than in 2023. This was mainly due to Ministry costs being £5,596 lower from the benefit of shared Benefice expenses, plus the savings on Rector’s accommodation and expenses following his retirement in the second half of the year.
The proportion of our unrestricted donations allocated to Mission Giving was increased to 12.5% this year from 10% the previous year and we were able to cover the £10,500 (2023: £8,400) 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 to note are:

As noted above, a Designated fund was set up in 2023 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 £26,461 (2023: £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 2023. This depreciation has no effect on our cash reserves or the General Fund.
Gifts and grants received for specific purchases have been shown under the Restricted Gifts Fund, which has a balance of £54,413 (2023: £52,048) carried forward. £50,000 was donated in 2022 for a new stained-glass window that we now hope will be installed in 2025. As no costs have yet been incurred, this amount has increased by interest earned on the unused funds deposited. This window is now the only outstanding item in the 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 £161,920 (2023: £120,119).

We expect to show modest but declining surpluses in the medium term as we continue to lose donors and inflation keeps our costs increasing. The quinquennial inspection at the end of 2024 indicated no major items of expenditure, but a number of smaller item that may require funding from the Church Repair fund in 2025.

Thanks

Finally, The Treasurer would like to thank:

The team which produces, manages and distributes the Parish Magazine, especially Penny Cracknell who still continues to mastermind it from her home in Bath, Helena Jenkins who runs the advertising and who with Kate Lavington-Ross 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 generate money for good causes and provide funds to the church
Sheila Lomas for her help with assisting the cash counting.
Philip Wood who examines our accounts and ensures we are compliant with reporting requirements and standards
Judith Robinson who does the financial administration and book-keeping

Friends of St Peter’s

After the pandemic, a “Friends of St Peter’s” group (FoSP) was formed with a two-fold purpose – to help build the community of Ightham and to support financially the fabric of the church building. Following a dwindling number of volunteers, particularly to stand for the committee and lead the charity as well as leading activities, the members voted to close the charity as its annual meeting in November 2024. They donated the balance of their fundraising to St Peter’s. Following the successful concerts in 2023 and 2024, former FOSP members have volunteered to continue organising a concert with the Kings Men to raise further funds for St Peter’s. A big thank you to Helen Gordon and the trustees for their hard work on behalf of FoSP, and to all who have played a part in supporting its activities.

The Future?

2024 has been a year of significant change with the retirement of the Rector and the start of the interregnum. While this has been an adjustment with a few challenges along the way, the team have worked well to ensure that our usual services and activities continue to run smoothly, despite the lack of an incumbent.

There are also encouraging signs of life in our parish and church life, and we pray that God will guide us throughout the period of the vacancy and with the appointment of a new Rector for the Benefice in due course.

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.

The Patronage of St Peter’s Church is held by 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 and retired on 11[th] August 2024.

PCC members who have served during 2024 are:

Rector: The Revd Canon Tim Hatwell (ex officio) until retirement in August 2024 Warden: 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) vacancy (until 2025) Finn Lawson (until 2026) David Colbear (until 2026) Max Robinson (Hon Treasurer) (until 2026) Ian Gordon (until 2027) Judith Robinson (until 2027) Jenny Webster (until 2027)

Hon. PCC Secretary Mrs Sarah Reid 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 29[th] April 2025 and signed on their behalf by Naomi Webster (PCC Chair).

St Peter’s Church Ightham

Financial Accounts for the year to 31[st] December 2024

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 2024, 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:

accounting records were not kept in accordance with section 130 of the Act; or
the accounts did not accord with those records; or
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 29[th] April 2025

The Parochial Church Council of St Peter's Church Ightham

STATEMENT OF FINANCIAL ACTIVITIES (SOFA) FOR THE YEAR ENDED 31st DECEMBER 2024

			Unrestricted	Unrestricted	Unrestricted	Unrestricted	Restricted	Restricted	TOTAL	TOTAL
			General Fund		Designated Funds*		Funds*		FUNDS
			2024	2023	2024	2023	2024	2023	2024	2023
		Notes	£	£	£	£	£	£	£	£
INCOME FROM:
Donations:
Planned Giving (including envelopes)			65,265	66,341					65,265	66,341
General Collections at All Services			2,390	1,798					2,390	1,798
Other Donations			3,403	2,306				850	3,403	3,156
Away Giving		2b	0	0			1,051	561	1,051	561
Gift Aid Claimed			12,780	13,132				75	12,780	13,207
	*Subtotal Donations*		*83,838*	*83,577*	0	0	*1,051*	*1,486*	*84,889*	*85,063*
Income from Church Activities
Coffee Shop and Other	Fundraising **		2,325	2,141			3,147	3,333	5,472	5,474
Fees from Weddings and Funerals			4,829	4,068					4,829	4,068
Parish Magazine		3	10,159	10,496					10,159	10,496
Other Income			810	411					810	411
Legacies			0	0	9,988	5,530			9,988	5,530
Grants			0	0	10,943			1,404	10,943	1,404
Gifts in Kind		1	7,500	7,500					7,500	7,500
Income from Investments			6,418	3,901			7,860	7,213	14,278	11,114
Total Income			115,879	112,094	20,931	5,530	12,058	13,436	148,868	131,060
EXPENDITURE ON:
Church Activities
Mission and Away Giving		2a/b			8,400	8,100	4,198	3,894	12,598	11,994
Ministry Costs inc Parish Offer		4	43,107	48,703					43,107	48,703
Church Property Costs		5	21,050	21,218				5,426	21,050	26,644
Church Activities		6	5,252	6,075					5,252	6,075
Parish Magazine		3	4,212	4,469					4,212	4,469
Office Expenses		7	10,210	9,627					10,210	9,627
Depreciation of Fixed Assets		12			7,650	7,650			7,650	7,650
Church Centre Extension (overprovision)									0	0
*Subtotal Church Activities*			83,831	90,092	16,050	15,750	4,198	9,320	104,079	115,162
Fundraising Costs		1	678	374					678	374
Total Expenditure			84,509	90,466	16,050	15,750	4,198	9,320	104,757	115,536
Net income/(expenditure) pre transfers			31,370	21,628	4,881	(10,220)	7,860	4,116	44,111	15,524
Transfers between funds
Transfer to Mission Giving Fund		2	(10,500)	(8,400)	10,500	8,400			0	0
Net income/(expenditure) post transfers			20,870	13,228	15,381	(1,820)	7,860	4,116	44,111	15,524
Gains/(losses) on Investment Assets		10					4,258	15,829	4,258	15,829
Net movement in funds			20,870	13,228	15,381	(1,820)	12,118	19,945	48,369	31,353
Balances b/fwd 1st January	2024		87,193	73,965	308,836	310,656	253,850	233,905	649,879	618,526
Balance c/fwd 31st December 2024			108,063	87,193	324,217	308,836	265,968	253,850	698,248	649,879

Free Reserves, which comprise total unrestricted funds excluding Fixed Assets and the Mission Giving Fund, total £161,920 (2023: £120,119)

See note 14 for a detailed breakdown by individual fund

The Parochial Church Council of St Peter's Church Ightham

BALANCE SHEET AT 31st DECEMBER 2024

Total 2024 2024 £ £ 259,860 201,330 461,190 16,387 189,180 33,564 239,131 (2,073) 237,058 698,248 Total 2024 2024 £ £ 108,063 10,500 26,461 27,396 259,860 324,217 0 54,413 10,225 201,330 265,968 698,248	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 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
2024 £ 10,500 26,461 27,396 259,860	2023 £ 8,400 5,530 27,396 267,510
		649,879
		Total 2023 £ 87,193 308,836 253,850
0 54,413 10,225 201,330	0 52,048 10,225 191,577

		649,879

Approved by the Parochial Church Council on xx April 2025 and signed on its behalf by the Chairman

M M Robinson - Treasurer

N Webster - Churchwarden and PCC Chair

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 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.

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.

St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2024

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 Spurgeons (formerly Fegans) OMF International (for Griffins) Princess Project Starfish Malawi Twydall - Holy Trinity Wintershall Mission Giving from designated funds based on 2023 allocation Calculation of Mission Giving allocation for 2024 General Fund Donations per SOFA Giving from 2024 income at 12.5% (2022: 10%), to be distributed in 2025	2024 £ 500 0 500 2,200 1,100 1,800 1,800 500 8,400 83,838 10,500	2023 £ 500 675 350 2,200 400 1,650 1,650 675
		8,100

	83,838	83,577
	10,500	8,400

Note 2b - Away Giving (from restricted funds)

Away Giving from special collections:

Away giving from special collections arises where specific charities are chosen for support at an event or service.

Poverty & Hope (Diocese) Christian Aid St Mungo's The Children's Society *Subtotal special collections*	£ 258 65 202 526 1,051	£ 0 0 220 341
		561

Away Giving from the Community Coffee Shop:

Away Giving from the Community Coffee Shop comprises 50% of the proceeds over a period (usually two-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.

Air Ambulance Christian Aid Crossroads Care Dandelion Time Diabetes UK Hi Kent MacMillan MS Society ME Association Porchlight Spadework St Mungo's Sevenoaks Welcomes Refugees Twydall - Holy Trinity *Subtotal Coffee Shop away giving* Total away giving from restricted funds	£ 0 128 0 374 416 388 827 0 0 0 383 196 0 323 3,035 4,086	£ 401 199 223 0 0 0 960 368 382 363 0 182 255 0
		3,333

		3,894

St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2024

Note 3 - Parish Magazine Income Advertising Subscriptions Grant from Parish Council Total Income Less: Expense External printing costs Editorial and Other Costs Total magazine costs Contribution to income Note 4 - Ministry Costs Parish Offer (inc Rector employment cost) Rector's working expenses Rectory costs Total ministry costs 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 The Parish Council kindly contributed £1,000 (2023: £1,500) towards the cost The Parish Offer is shared with Wrotham as a result of the move to a Joint Benefic both parishes.	2024 2024 £ 6,371 2,788 1,000 10,159 3,712 500 4,212 5,947 £ 39,274 650 3,183 43,107 General Restricted Fund Gifts £ £ 3,556 0 4,335 5,659 7,500 21,050 0 of the twice-yearly bumper editions e. From August 2023 the Rector's tim	2024 2024 £ 6,371 2,788 1,000 10,159 3,712 500 4,212 5,947 £ 39,274 650 3,183 43,107 General Restricted Fund Gifts £ £ 3,556 0 4,335 5,659 7,500 21,050 0 of the twice-yearly bumper editions e. From August 2023 the Rector's tim	2023 2023 £ 6,344 2,652 1,500 10,496 3,919 550 4,469 6,027 £ 42,279 1,953 4,471 48,703 General Restricted Fund Gifts £ £ e was split across	2023 2023 £ 6,344 2,652 1,500 10,496 3,919 550 4,469 6,027 £ 42,279 1,953 4,471 48,703 General Restricted Fund Gifts £ £ e was split across
	3,556 4,335 5,659 7,500	0	3,067 4,137 6,514 7,500	5,426
	21,050	0	21,218	5,426

There were no major repairs in 2024 or 2023. 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 Note 7 - Office Expenses Benefice Administrator - share of salary Benefice Administrator - share of expenses and equipment Phone and broadband Printer & print supplies Computer equipment & software Stationery Other expenses Total office expenses The 2023 costs include the organist's costs from 2022	£ 1,459 600 718 843 298 278 1,054 5,252 £ 5,754 281 1,792 1,651 173 277 282 10,210	£
		2,479 749 408 713 364 398 964
		6,075
		£
	5,754 281 1,792 1,651 173 277 282	4,208 812 1,624 1,712 798 80 393
	10,210	9,627

In January 2023 the Benefice appointed an Administrator to support the churches in Ightham and Wrotham. Wrotham employs the Administrator.

St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2024

2024 Note 8 - Debtors £ 12,770 Sundry Debtors 3,617 16,387 Note 9 - Short Term Deposits £ 178,250 10,930 189,180 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 186,701 Income reinvested 5,236 (Loss)/Gain on investment assets 4,258 Value of shares carried forward 196,195 Funds in deposit account with CBF 5,135 Total long term investment funds 201,330 Note 11 - Creditors £ Other creditors 2,073 2,073 HMRC - Gift Aid recoverable Central Board of Finance (CBF) Deposit Fund Rochester Diocese deposit account Note 12 - Fixed Assets Church Centre AV Equipment Office Equipment £ £ £ Cost or Valuation At 1st January 2024 271,469 22,200 8,610 Additions/(disposals) during year 0 0 At 31st December 2024 271,469 22,200 8,610 Less Depreciation At 1st January 2024 21,719 4,440 8,610 Charge/(disposals) during year 5,430 2,220 0 At 31st December 2024 27,149 6,660 8,610 Net Book Value At 1st January 2024 249,750 17,760 0 At 31st December 2024 244,320 15,540 0	2023 £
	13,168 1,854
	15,022
	£
	138,250 10,566
	148,816
	£
	165,858 5,014 15,829
	186,701 4,876
	191,577
	£
	3,300
	3,300
	Total £ 302,279 0
	302,279
	34,769 7,650
	42,419
	267,510

	259,860

The Church centre is being depreciated over 50 years and the AV equipment over 10 years, on a straight line basis.

St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2024

Note 13 - Fund Descriptions

a)	TheGeneral Fundis 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)	TheMission Giving Fundis 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)	TheProject Fundis a 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. Such income includes legacies and certain grants. In 2024 the church received £10,943 from the Friends of St Peters charity, which was wound up at the end of 2024 with its funds transferred to St Peter's.
d)	TheChurch Repair Fundis designated and is used to cover major repairs primarily arising from quinquennial inspections. The latest quinquennial survey, carried out in 2024, 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)	TheFixed Assets Fundis 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)	TheAway Giving Fundis 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.
g)	TheRestricted Gifts Fund is used to account for gifts received that the donor has directed be used for a certain item or project. The following activities have taken place in the last three years: 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 is being carried forward along with interest that is earned on the funds. The work is expected to be completed in 2025. 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
h)	TheChurch Music Fundrepresents a restricted gift given to fund musical activities in the church
i)	TheFabric Trust Fundis 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.

St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2024

Note 14a) - Detailed movement by Fund - 2024

Unrestricted	Unrestricted - Designated Funds	Unrestricted - Designated Funds	Unrestricted - Designated Funds	Unrestricted - Designated Funds		Restricted Funds	Restricted Funds	Restricted Funds	Restricted Funds	TOTAL FUNDS 2024 £
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) £
65,265 2,390 3,403 12,780					1,051					65,265 2,390 3,403 1,051 12,780
*83,838* 2,325 4,829 10,159 810 7,500 6,418	0	9,988 10,943	0	0	*1,051* 3,147	0 2,365	0	0	0 5,495	*84,889* 5,472 4,829 10,159 810 9,988 10,943 7,500 14,278
115,879	0	20,931	0	0	4,198	2,365	0	0	5,495	148,868

43,107 21,050 5,252 4,212 10,210	8,400			7,650	4,198					12,598 43,107 21,050 5,252 4,212 10,210 7,650
*83,831* 678	*8,400*		0	*7,650*	*4,198*	0	0	0	0	*104,079*
										678

84,509	8,400	0	0	7,650	4,198	0	0	0	0	104,757

31,370	(8,400)	20,931	0	(7,650)	0	2,365	0	0	5,495	44,111
(10,500)	10,500									0
20,870	2,100	20,931	0	(7,650)	0	2,365	0	0	5,495	44,111
									4,258	4,258
20,870	2,100	20,931	0	(7,650)	0	2,365	0	0	9,753	48,369
87,193	8,400	5,530	27,396	267,510	0	52,048	0	10,225	191,577	649,879
108,063	10,500	26,461	27,396	259,860	0	54,413	0	10,225	201,330	698,248

St Peter's Church Ightham - Notes to the Accounts for the year ended 31st December 2024

Note 14b) - Detailed movement by Fund - 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) £	Restricted gifts		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 21,218 6,075 4,469 9,627	8,100			7,650	3,894		5,426			11,994 48,703 26,644 6,075 4,469 9,627 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

Note 15 - Summary of Assets by Fund

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 (Window)	Church Music	Fabric Trust
£ 92,838 16,325	£ 10,500	£ 26,461	£ 27,396	£ 259,860	£ 911 62	£ 54,413	£ 10,225	£ 201,330	£ 259,860 201,330 222,744 16,387
109,163 (1,100)	10,500	26,461	27,396	259,860	973 (973)	54,413	10,225	201,330	700,321 (2,073)
108,063	10,500	26,461	27,396	259,860	(0)	54,413	10,225	201,330	698,248

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 £650 (2023: £1,953).

During the year PCC members and their spouses made donations (including Gift Aid) of £31,144 (2023: £31,938). 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.

Sarah Reid was paid £977 for cleaning the Church Centre.

There were no employees in 2024 (2023: 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.