St James’ Church Westgate-On-Sea (Charity No: 1136690)
End of Year Financial Statements
Year ending 31 December 2020
Administrative Information
St James Church is situated in Canterbury Road, Margate. It is part of the Diocese of Canterbury within the Church of England. The correspondence address is: The Vicarage, Orchard Gardens, Margate CT9 5JT.
The Parochial Church Council (PCC) registered with the Charity Commission on 1st July 2010. The PCC members are also the charity's trustees. PCC members who have served in 2020 are:
Incumbent:
The Revd Stephen Rae
Warden(s):
Michael Flanders
Representatives on the Deanery Synod:
Ruth Flanders
Elected Members:
Jacquie Agnew (until October) Marion Clarke Jason Flanders Teresa Illsley Jacky Ingram Vic Spanner (until October) Jean Starke (from October)
Aims and Purposes
St James PCC has the responsibility of co-operating with the incumbent, the Rev. Stephen Rae, in promoting, in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. It also has responsibility for the maintenance of the Church Centre complex of St James, Canterbury Road, Margate and of the Old School Hall, Dent-de-Lion Road, Garlinge, Margate.
Objectives and Activities
Major activities of the PCC, and of St James Church, have been:
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Holding regular Sunday services and mid-week meetings with the aim of teaching the Christian faith through the Bible, and thus encouraging prayer, worship and discipleship.
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Promoting and supporting evangelism within the community through training, personal contacts, and a variety of events aimed at welcoming newcomers.
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Supporting missionary work beyond the parish.
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Establishing a network of neighbourhood-based Growth Groups, with the aim of encouraging individual growth through study of the Bible and pastoral care of others in the group and those known to the church within the group’s area.
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Structure, Government and Management
The method of appointment of PCC members is set out in the Church Representation Rules . All Christians who count St James to be their church family are encouraged to register on the Electoral Roll and to stand for election to the PCC if they sense God’s calling to do so. In accordance with the regulations, an Electoral Roll of 43 people was recorded in October 2020.
Worship, Prayer and Discipleship
The main regular church service is the Sunday morning Service of the Word or Lord’s Supper. These services include hymns and songs, prayer, readings from the Bible, a sermon and periodic testimonies, along with encouragement to apply the Christian faith in various ways beyond the service. In addition to the morning service (prior to the Covid-19 pandemic lockdown), a small group would meet on most Sunday evenings to ‘dig deeper’ into the sermon text in order to press home any relevant applications from the preaching heard earlier.
The Covid-19 pandemic has necessitated a dynamic approach to gathering, whether in person or online. With personal safety firmly in view, the PCC has adopted a responsive programme of meetings, making use of technology where possible to ensure continuity of gatherings ranging from purely in person, through hybrid (physical and virtual) to merely virtual gatherings. The mode of gathering was chosen based on the prevailing risk assessment in conjunction with government and Church of England guidelines, in conjunction with the wishes of the members of the congregation.
In normal circumstances, the Lord’s Supper is celebrated once a month on Sunday morning, as well as on the major Christian feasts. Church members bring the elements to the congregation in their seats.
When not affected by a pandemic, special services are held at the major festivals of Ash Wednesday, Easter, Pentecost, Harvest, Remembrance and Christmas. In all services, the likely presence of children is taken into account and resources allocated accordingly.
Numbers at the services vary; some people are very regular while others are not. New visitors appear often and they receive a warm welcome; some add to the number gathering in a committed way. It is often the case that we welcome repeat visitors who are taking a vacation in the area or visiting family. Outside of the Covid crisis, in addition to weekly notice sheets, everyone attending services receives a printed order of service (with a few large print versions for those visually impaired). Virtual gatherings have offered new opportunities and appetites for connecting with people who wouldn’t otherwise attend in person.
When possible (not during Covid-19) refreshments are made available after the formal part of the service at the west end of the church building, providing an opportunity for those attending to deepen their relationships and encourage one another.
Youth and children
Young people are welcomed to all our Sunday morning services; they share in the first part of the worship before leaving the service to attend age-specific activities and classes designed for them.
Normally, on Thursday mornings during term time a parent and toddler group is held in the Church Centre to offer the traditional parents/carers and child context for a couple of hours. Most of the time is spent in free play and the building of friendships between all involved. This is supplemented with guided craftwork and singing of songs. Some of the activities are aimed at
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introducing Christian themes. This group is often invited to other events of a more focused kind, aimed at explaining the gospel clearly. Some members of this group have existing church connections (usually at other churches) and it is hoped that we will see further fruit from these relationships in due course.
Contact with our local (non-C of E) primary school is greatly valued. In addition to the community focused Christmas carol service held at the school, assemblies take place monthly at both KS1 and KS2, given by the Vicar and another lay person. Additionally, children from Year 6 come to the church building prior to Christmas and Easter for special activities and teaching called ‘Christmas Unwrapped’ and ‘Easter Cracked’ respectively. The Vicar is also a governor at this school.
Evangelism
Church services are planned in the expectation that some of the congregation present will not yet be Christians. We aim to point everyone towards Jesus, the One who alone is the way to our gracious God.
It is realised, of course, that the vast majority of people in the Parish do not attend church. Attendees are encouraged to proclaim the Gospel through their lives and words. The activities of the church family are publicised in a variety of ways. A monthly café is provided in the Church Centre, offering refreshment, an opportunity to purchase homemade goods (raising funds) and to enable mutual encouragement for those attending. The way in which events are publicised and offered is regularly reviewed.
One to one Bible reading has been introduced, forming the backbone of a fresh initiative in personal evangelism among members of the congregation. This is necessarily a slow work that requires courage to reach out to friends and a confidence in the power of the Christian scriptures to bring new life when the message they contain is received by their readers.
Ancillary Halls
The announcement of the sale of the Old School Hall was made in September 2019 and the identification of a buyer was a great encouragement. Sadly, this sale did not complete. It was, therefore, decided that the hall should be auctioned as soon as possible and this is expected to take place in February 2021. The Church Centre has become well established for use by a variety of church and community groups. Lettings of the Church Centre have been an important and increasing source of income.
Small Groups
Small group gatherings take various forms but the majority are ‘Growth Groups’. Centred around study of the Bible, most Growth Groups are for both sexes, are made up of people who mostly live locally to the venue of the meeting. They meet on Wednesday evenings with the exception of a ladies only group that meets on Wednesday mornings. During the pandemic, Growth Groups have moved online to enable maximum engagement. These localised groups provide context for organic relationships to deepen within the group, for expressions of pastoral care, and for outreach to be encouraged among the local area. On a monthly basis (when possible), members of the groups are invited to meet centrally for collective prayer in the Church Centre.
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Friendship Club
This is a group, mainly but not exclusively of older people, which meets one afternoon each month in the Church Centre. As well as church members, it includes members of other churches and also some who have little or no contact with any church. At each meeting there is usually a speaker (on a variety of topics) and a Christian epilogue, as well as a time for tea and food together.
Pastoral Visitation
A church member leads a small group of pastoral visitors who regularly visit members of the congregation who are housebound. Many of these also receive the Lord’s Supper in their homes from the incumbent, along with a few other church members. When possible, the incumbent also visits members of the congregation systematically and in response to particular crises to listen and to encourage those visited in their faith, and service of others.
Mission Support
The church family designates 10% of its income to the support of mission outside the parish. A portion of this sum is allocated regularly each month (currently £270) to our specific mission partners. Other donations are made to various mission initiatives at the discretion of the PCC and as needs arise.
Financial Review
Total receipts were £75,987. Expenditure in providing the Christian ministry at St James Church including support for work outside the parish amounted to £85,344. This sum principally covers our contribution to the diocesan Parish Share which offsets, amongst other things, the cost of the incumbent’s stipend and housing.
The net result for the year was an excess of expenditure over income of £9,356. After adding the balance brought forward at the beginning of 2019, the balance carried forward as at 31 December 2020 totalled £12,806.
Reserves Policy
The PCC currently aims to build up a free reserve fund of £25,000, as a buffer against unexpected expenses, or a decrease in income. This policy is reviewed and monitored each year. At the end of 2020, the Reserve Fund stood at £5,000. It is our policy to invest our funds with the CAF Gold account.
Approved by the PCC on 11 February 2021 and signed on its behalf by The Revd Stephen Rae, Chairman of the PCC.
Signed................................................................... Date: 11 February 2021
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Independent Examiner’s Report
I report to the trustees (members of the PCC) on my examination of the accounts (set out on pages 9 to 14) of the above charity (“the Trust”) for the year ended 31 December 2019.
Responsibilities And Basis Of Report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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 gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed
W A R Merry Date: 6 February 2021 FCCA
Address: 29 Fitzmary Avenue, Margate, CT9 5EL
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Statement of Financial Activities[1]
| Unrestricted Restricted funds funds |
Endowment funds |
Total funds |
Prior year total funds |
|
|---|---|---|---|---|
| Income and endowments from: Donations and legacies Income from charitable activities Other trading activities Investments Other income |
45,996.41 12,000.00 738.45 - 5,450.97 - 6.80 - 11,795.06 - |
- - - - - |
57,996.41 738.45 5,450.97 6.80 11,795.06 |
61,274.86 2,049.00 13,107.57 29.38 27,374.52 |
| Total income Expenditure on: Expenditure on charitable activities |
63,987.69 12,000.00 72,805.29 12,539.08 |
- - |
75,987.69 85,344.37 |
103,835.33 109,980.00 |
| Total expenditure | 72,805.29 12,539.08 |
- | 85,344.37 | 109,980.00 |
| Net income / (expenditure) resources before transfer Transfers: Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's ownuse |
(8,817.60) (539.08) 6,951.00 - (6,951.00) - - - - - |
- - - - - |
(9,356.68) 6,951.00 (6,951.00) - - |
(6,144.67) 7,967.50 (7,967.50) - - |
| Net movement in funds Reconciliation of funds |
(8,817.60) (539.08) |
- | (9,356.68) | (6,144.67) |
| Total funds brought forward | 18,623.61 3,539.08 |
- | 22,162.69 | 28,307.36 |
| Total funds carried forward | 9,806.01 3,000.00 |
- | 12,806.01 | 22,162.69 |
| Represented by Unrestricted General Fund Designated Mission Giving Projects Reserves Restricted Guttering Youth & Families |
3,360.93 - 1,445.08 - - - 5,000.00 - - 3,000.00 - - |
- - - - - - |
3,360.93 1,445.08 - 5,000.00 3,000.00 - |
5,016.01 3,422.08 7,185.52 3,000.00 3,000.00 539.08 |
| Total Funds | 9,806.01 3,000.00 |
- | 12,806.01 | 22,162.69 |
1 See Analysis of Income and Expenditure for a detailed breakdown.
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Balance Sheet
| Balance Sheet | Balance Sheet | ||
|---|---|---|---|
| As at 31/12/2020 |
As at 31/12/2019 |
||
| Current assets 6501: Current Account (CAF) 4,606.81 6503: Deposit Account (CAF Gold) 8,000.20 6505: PayPal - 6506: GoCardless - 6507: Stripe - 6508: Stewardship 396.00 6509: Cash In Hand - Z05: Accounts Receivable 195.00 Total Current assets 13,198.01 Liabilities 6699: Agency Collections (392.00) Z04: Accounts Payable - Total Liabilities (392.00) Net Asset surplus (deficit) 12,806.01 Reserves Excess/(deficit) to date (9,356.68) Z01: Starting Balances 22,162.69 Z02: Gains/(losses) on Investment Assets - Total Reserves 12,806.01 Represented by Funds General (Unrestricted) 3,360.93 Designated 6,445.08 Restricted 3,000.00 Total 12,806.01 |
4,606.81 8,000.20 - - - 396.00 - 195.00 |
5,302.82 17,134.87 - - - - - 12.00 |
|
| 13,198.01 (392.00) - |
22,449.69 (287.00) - |
||
| (392.00) | (287.00) | ||
| 12,806.01 | 22,162.69 | ||
| (9,356.68) 22,162.69 - |
(6,144.67) 28,307.36 - |
||
| 12,806.01 | 22,162.69 | ||
| Represented by Funds General (Unrestricted) 3,360.93 Designated 6,445.08 Restricted 3,000.00 Total 12,806.01 |
5,016.01 13,607.60 3,539.08 |
||
| 12,806.01 | 22,162.69 |
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Statement of Assets and Liabilities
| Statement of Assets and Liabilities | Statement of Assets and Liabilities | ||||
|---|---|---|---|---|---|
| Class and Nominal Code General |
Designated | Restricted Endowment |
Total | Last Year | |
| Current Asset - Cash At Bank And In Hand 6501: Current Account (CAF) 2,769.73 6503: Deposit Account (CAF Gold) 0.20 6508: Stewardship 396.00 Total 3,165.93 Current Asset - Debtors Z05: Accounts Receivable 195.00 Total 195.00 Liability - Agency Accounts 6699: Agency collections - Total - Net total assets 3,360.93 Represented by |
1,445.08 5,000.00 - |
392.00 - 3,000.00 - - - |
4,606.81 8,000.20 396.00 |
5,302.82 17,134.87 - |
|
| 3,165.93 195.00 |
6,445.08 - |
3,392.00 - - - |
13,003.01 195.00 |
22,437.69 12.00 |
|
| 195.00 - |
- - |
- - (392.00) - |
195.00 (392.00) |
12.00 (287.00) |
|
| - | - | (392.00) - |
392.00 | (287.00) | |
| 3,360.93 | 6,445.08 | 3,000.00 - |
12,806.01 | 22,162.69 | |
| General (Unrestricted) Designated – Mission Giving Designated – Parish Share Designated - Reserve Restricted - Guttering Restricted – Youth & Families Total |
3,360.93 - - - - - |
- 1,445.08 - 5,000.00 - - |
- - - - - - - - 3,000.00 - - - |
3,360.93 1,445.08 - 5,000.00 3,000.00 - |
5,016.01 3,422.08 7,185.52 3,000.00 3,000.00 539.08 |
| 3,360.93 | 6,445.08 | 3,000.00 - |
12,806.01 | 22,162.69 |
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Fund Movement By Type
| Fund General Fund Guttering Mission Giving Projects Parish Share Reserves Youth & Families Totals |
Fund Balances Incoming Outgoing Transfers Gains and Fund Balances Brought Forward Resources Resources Losses Carried Forward |
|---|---|
| 5,016.01 63,987.69 58,771.77 (6,871.00) - 3,360.93 3,000.00 - - - - 3,000.00 3,422.08 - 6,848.00 4,871.00 - 1,445.08 7,185.52 - 7,185.52 - - - - 12,000.00 12,000.00 - - - 3,000.00 - - 2,000.00 - 5,000.00 539.08 - 539.08 - - - |
|
| 22,162.69 75,987.69 85,344.37 - - 12,806.01 |
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Analysis Of Income and Expenditure
| General Desig’d Rest’d End’t Total This year Total Last year |
|
|---|---|
| Income and endowments from: Donations and legacies 0110 - GA Envelopes (Occasional) 0111 - GA Envelopes (Planned) 0112 - Bank & Online Giving (Occasional) 0113 - Bank & Online Giving (Planned) 0115 - Collections (SDS) 0116 - Collections (Non-SDS) 0121 - Gift Days & Appeals 0122 - One-off Gifts Donations and legacies Totals Income from charitable activities 0705 - Fees for Services Income from charitable activities Totals Other trading activities2 0601 - Book Sales 0701 - Fundraising Activity 0703 - Lettings Other trading activities Totals Investments 0901 - Bank & Building Society Interest Investments Totals |
- - - - - 38.65 540.00 - - - 540.00 150.00 170.00 - 4,000.00 - 4,170.00 1,200.00 34,251.69 - - - 34,251.69 33,451.87 2,680.03 - - - 2,680.03 8,750.64 1,710.00 - - - 1,710.00 5,315.00 - - - - - 5,722.00 6,644.69 - 8,000.00 - 14,644.69 6,646.70 |
| 45,996.41 - 12,000.00 - 57,996.41 61,274.86 738.45 - - - 738.45 2,049.00 |
|
| 738.45 - - - 738.45 2,049.00 186.20 - - - 186.20 - 168.77 - - - 168.77 1,511.69 5,096.00 - - - 5,096.00 11,595.88 |
|
| 5,450.97 - - - 5,450.97 13,107.57 6.80 - - - 6.80 29.38 |
|
| 6.80 - - - 6.80 29.38 |
2 Other Trading Activities Fund-raising and letting activity has been severely affected by the Covid-19 pandemic. Lettings were especially hard hit as income was originally expected to rise to levels approaching £20K per year in 2020.
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| Other income 0301 - Tax Recoverable On Gift Aid 0401 - Grants 0903 - Insurance Claims Other income Totals Income and endowments Grand Totals |
9,037.03 - - - 9,037.03 26,634.523 2,368.03 - - - 2,368.03 - 390.00 - - - 390.00 740.00 |
|---|---|
| 11,795.06 - - - 11,795.06 27,374.52 |
|
| 63,987.69 - 12,000.00 - 75,987.69 103,835.33 |
|
| General Desig’d Rest’d End’t Total This year Total Last year |
|
| Expenditure on: Expenditure on charitable activities 1001 - Mission Giving (Away) 1003 - Parish Share (Current Year)4 1004 - Parish Share (Arrears)5 1011 - Salaries (Basic) 1012 - Salaries (Overtime) 1013 - Clergy Conferences 1015 - Travel (Routine) 1021 - Youth & Children's Ministry 1023 - Mission & Outreach 1031 - Education and Training 1033 - Bookstall Stock 1041 - Hospitality & Gifts 1051 - Catering 1053 - Insurance 1055 - Non-Office Equipment Capital Costs |
- 6,848.00 - - 6,848.00 5,891.42 16,000.00 - 1,545.65 - 17,545.65 41,400.00 2,000.00 - 10,454.35 - 12,454.35 18,200.00 9,392.43 - - - 9,392.43 8,461.01 23.25 - - - 23.25 871.75 10.60 - - - 10.60 351.31 - - - - - 72.48 155.23 - 31.50 - 186.73 499.31 332.86 - - - 332.86 349.4 3.80 - - - 3.80 759.47 271.19 - - - 271.19 - 14.90 - - - 14.90 25.60 362.33 - - - 362.33 500.89 6,405.16 - - - 6,405.16 6,389.51 917.98 - - - 917.98 2,464.87 |
3 Tax Recoverable On Gift Aid
As indicated in last year’s accounts, this figure comprises £18,383 from donations made pre-2019, combined with claims related to donations made in 2019 (£8,251.52). All claims for 2020 are up to date.
4 Parish Share (Current Year)
Sum requested by the diocese (Ministry Costs/Full Shared Costs) £68,455 PCC undertaking (Ministry Costs/Reduced Shared Costs) £50,575 Actual sum paid toward 2020 undertaking (25% of full share; 35% of reduced shared): £17,545.65
Early in 2020, the PCC took the decision to defer some of the payment of the 2020 Parish Share in favour of Building Development until they had received the proceeds of the Old School Hall. At the end of 2020, however, the sale of the Old School Hall had not completed. 5 Parish Share (Arrears)
The arrears figure represents the arrears figures calculated from the St James undertaking for 2019. This figure was considered the first sum to be paid first, followed by the ‘in year’ Parish Share undertaking.
The diocese does not recognise this lower arrears figure and at the end of 2019, they assessed the total St James Arrears from years prior to 2020 to be £58,916.38. At the end of 2020, the diocesan calculation for the total arrears payable by St James was assessed to be £97,371.38.
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| 1057 – Maint & Rep of Church Bdg & Eqt 1058 - Maint & Rep of Chch Halls and Eqt 1061 - Upkeep Of Services 1063 - Upkeep Of Grounds 1071 - Administrative Subscriptions 1073 - Postage 1074 - Stationery & Printing 1075 - Telephone & Internet 1076 - Office Equipment & Software 1083 - Utilities 1085 - Building Development 1087 - Financial Costs Expenditure on charitable activities Totals Expenditure Grand totals |
2,403.19 - - - 2,403.19 2,055.41 421.56 - - - 421.56 - 1,810.28 - - - 1,810.28 136.19 233.38 - - - 233.38 276.67 3,066.97 - - - 3,066.97 2,911.40 28.07 - - - 28.07 19.01 1,354.57 - - - 1,354.57 2,482.05 276.00 - - - 276.00 296.00 180.47 - - - 180.47 287.04 3,004.38 - - - 3,004.38 5,192.85 10,001.76 7,185.52 507.58 - 17,694.86 9,951.48 101.41 - - - 101.41 134.88 |
|---|---|
| 58,771.77 14,033.52 12,539.08 - 85,344.37 109,980.00 |
|
| 58,771.77 14,033.52 12,539.08 - 85,344.37 109,980.00 |
Approved by the PCC on 11 February 2021 and signed on their behalf:
M R Flanders Church Warden
Date: 11 February 2021
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