THE PAROCHIAL CHURCH COUNCIL
OF THE ECCLESIASTICAL PARISH OF
ST JAMES TUNBRIDGE WELLS
ACCOUNTS FOR THE YEAR ENDED
31 DECEMBER 2024
REGISTERED CHARITY NO 1136988

CHARITY INFORMATION
Registered Office
Church House
1 Femdale
Tunbridge Wells
Kent
TN2 3RL
Parochial Church Council Tracey Appleton (from April 2024)
Amanda Baker
Roger Dunlop
Carol Edwards
Jenny Garratt
Tony FitzPatrick
Priscilla Kankam (from April 2024>
Michael Phillips
Susan Schibli
Frances Shortland (from April 2024)
Sarah Alexander pcc secretary in
attendance
Mark Wright Operations Manager in
attendan
Anna Wheatley Youth Worker in
attendance
Registered Charity
number
Governing document
1136988
The Parochial Church Council
Powers Measure (1956) as
amended and the Church
Representation Rules that came
into force on 2nd January 1956
Ex Officio Members of the PCC
Incumbent
Revd Judith Hammill
Curate
Rev Caroline Mills
Bankers
The Co-operative Bank PLC
1 Balloon Street
Manchester M60 4EP
Wardens
Andrew Appleton
Adam Bennett (from June 2024)
Deborah Rees (Cooper) to June
2024}
Metro Bank PLC
One Southampton Row
London WC1 B SHA
PCC Treasurer
Sheila Anstead
Independent Examiner
Zachary Ramsden FCA,
63 Deakin Leas,
Tonbridge,
Kent TN9 2JT
Page 1

CHARITY INFORMATION
OBJECTIVES AND ACTIVITIES
The full name of the charity is the "The Parochial Church Council of the Ecclesiastical Parish of St James. Tunbridge Wells. we
shall refer to it as "the charits1'. The object of the charity is to further the religious and other charitable work of the Church of
England in the Parish of St James Tunbridge Wells. The members of the PCC are the Trustees of the charity and as a body are
responsible for supporting the clergy in promoting the mission of the Church in the parish - evangelistic, pastoral. liturgical, social
and ecumenical. It also carries the responsibility for maintaining the building of St James, Church and the other property of the
charity.
WHAT WE HAVE DONE DURING THE YEAR AND OUR PLANS FOR THE FUTURE
The activities of the charity are described below, and the members of the PCC believe that these are sufficient to comply with the
Charity Commission requirement for public benefit.
The Electoral Roll at the APCM held in April 2024 had a total of 267 members compared to 256 in April 2023.
The regular worship of God in our church provides opportunities for spiritual refreshment, teaching, communal prayer, outreach,
communion and fellowship. The House Groups provide further opportunities for teaching and support for their members. The
generally private ministry of pastoral care in the parish is carried out daily in response to need as it arises.
In 2024 the parish has undertaken a full range of services holding two services on Sundays to cater for the differing needs of the
congregation.
Attendance at the 8am Sunday morning communion 1662 prayer book Servi￿ is growing in numbers. The worship in the main
10am Sunday moming Servi￿ is varied to minister to the whole congregation with the music group leading on most Sundays and a
full organ service On￿ a month. An unmanned creche, a Sunday school and a group for the young people are normally available
but occasionally all-age services are held, often to mark special Sundays such as Mothering Sunday or Christingle. The 1 Oam service
is streamed live on YouTube with an average of over 40 online downloads each week. For members who are housebound Holy
Communion can now be taken to their home.
Page 1

CHARITY INFORMATION
As well as these services, Morning Prayer services are held on three days during the week. Services are held in the nursing and
residential care homes in the parish and residents can now watch the services on YouTube. Special services were held at the major
festivals of Christmas and Easter. In addition to the vicar, a curate and a full time Youth Worker. the parish benefits from having
three Readers, two Licensed Lay Ministers, a Lay Evangelist and a Pastoral Assistant.
In 2018 the PCC agreed to support a pilot project run by TEAR Fund in the diocese of Kondoa, Tanzania. St James provided
£15,000 each year for 5 years to support the project. Following a strategic review of their work in East Africa Tear Fund ended
their support for the Kondoa project from September 2023 but the project has continued with the same level of financial support
from St James through the DI0￿Se of Rochester which has a link to the Diocese of Kondoa. Following a large one off gift to the
project in 2024 St James was also able to fund an additional workshop targeting youth groups. We were delighted to welcome
Bishop Given to a morning service at St James when he visited the UK in November. Six members of the church, including our
vicar, are planning to visit the project in June 2025 and report back to the church on the effectiveness of the training that is being
provided.
We held a Christmas Mission Fair in 2024 which raised over £5,000 for mission activity. A ladies, social evening raised £322 for
Charlies Angels and a ladies, breakfast supported Tunbridge Wells Youth for Christ. The men's curry evening raised £525 for Mosaic.
Three members of our Sunday school held a cake sale in aid of Imago Dei on Pentecost Sunday. The Quorum chamber choir concert
raised £285 for our Tanzania project. There was a lovely evening of music by the Cadets, band and the Orpheus Male Voice Choir
to raise money for the Sea Cadets
In June 2024 St James hosted a hustings for the General Election. Six of the seven candidates took part, 319 people attended in
person and there were almost 1000 views online.
We were delighted to be able to run a well-attended holiday club this summer which ended with an excellent BBQ lunch. Our
Maundy Thursday suppers and the Light Party held on 31 October were well supported.
Other events were held to add to the day-to-day witness of church members in their households, neighbourhoods and workplaces.
Baby space (for babies aged 0-1 year olds), ABC (for 1-3 year olds) and Rooted, our Youth Club. ran throughout the year. The
CAMEO. Creative Chat and Sunday table tennis groups continue to provide friendship and support. Our monthly Who Let the Dads
Out group continues to thrive. Our Youth Worker, Vicar and Lay Evangelist have run a Refresh group with cake, drink, and fun
Page 2

CHARITY INFORMATION
children's activities outside church on a Wednesday afternoon for children and families walking home from school. This is an
opportunity to form friendships with families, showing that our church is open for everyone and letting people know about upcoming
events. We have seen that building those relationships and being consistently present has meant that some have started coming
along to church.
Our vicar is co-vice-chair of the governing body of St James Primary School and she or our curate take two assemblies each week.
Links between the church are strong and increasing.
The PCC set aside 11.5 % of its donated income in 2024 for the support of mission activities and held events to raise money for
mission. Gifts to mission partners. mission and relief organisations and other grants in the year totalled over £38,000.
The PCC operates the Pre-school which is overseen by our Operations Manager, who attends PCC meetings. The day-to-day
work of the Pre-school is the responsibility of the manager and the administrator who maintain very regular contact with the PCC
through the Incumbent, the treasurer and the Operations Manager. We were very pleased that the Pre School was graded as
Good in all areas following an Ofsted inspection in the Autumn of 2024.
The Pre-school maintains records in accordance with Ofsted and KCC requirements and has its own reserves, within the overall
reserves of the PCC, to meet any liabilities arising out of employment or other issues.
Following a time of prayer and reflection, the PCC made the difficult but unanimous decision to close the After School Club at the
end of May 2024. St James had run the club for about the last 15 years. This decision was taken for three main reasons: the
school had grown in numbers to 630 children and so wanted to be able to offer more than the ASC maximum capacity of 30
places. None of the staff were members of St James Church and the ASC operated at the school which meant that many people
did not know that it was church run. This undermined its intended function as reaching out to the school community with Jesus,
love. Recruiting and retaining staff was very difficult taking up a lot of the Operations manager and Vicar's time that would be
better spent elsewhere.
In 2025 the PCC and the church will continue to minister to the local population and to its members, provide teaching and worship
through its regular services and home groups and to support mission activity locally, in the UK and in other countries.
Page 3

CHARITY INFORMATION
FINANCIAL REVIEW
The Unrestricted General Fund made a loss of £29,400 in 2024 before a transfer of £25,000 from the After School Club fvnds
reduced the loss to £4,600.
Income
The Unrestricted General Fund had a total income of £254,000 in 2024 compared with £286,000 in 2023.
The parish is supported in its work by income from regular giving and donations from members of the congregation. Including
income tax recoverable under the Gift Aid scheme, donations to the Unrestricted General Fund fell from £187,000 in 2023 to
£160,000 in 2024, a fall of £27,000. Regular planned giving was down £1,000, unplanned giving was down £17,000 and Gift Aid
recoveries were down £9,000 compared with 2023. Even allowing for some large one-off donations in 2023 this fall in donations is
concerning and the congregation will be challenged to increase their donations substantially in 2025.
We received a Listed places of Worship grant totalling £1.100. This is a refund for VAT paid on repairs to the church building.
Income from fees for weddings and funerals was £3,450. The Diocesan Board of Finance (DBF) portion of the fees is payable to
the diocese and this amounted to £1,650 in 2024.
Income from the letting of church premises was £21,000, down £600 from 2023.
Property rental income was £48,500, unchanged from 2023. At the end of 2017 the PCC signed a 20-year contract with Net Coverage
Solutions for the use of telecomrnunications equipment in the church spire for an annual rental of £7,000 from 2018.
Expenditure
Total unrestricted fund general expenditure in 2024 was £270,500 compared with £258.500 in 2023.
Following the decrease in giving, the 11.5 % tithe from donation income (including Gift Aid) was £18,000 compared with £21,000 in
2023. This tithe is set aside for mission-related activity as shown in note 17 to the accounts.
Page 4

CHARITY INFORMATION
The PCC'S contribution to diocesan costs, including clergy stipends, increased from £79,000 to £83,000.
Maintenance and equipment work done in 2024 included a repair to the church house roof (total cost £14,500), renewal of church
house roof lights (cost £6,500) replacement of the Church House boiler (cost £5,000), replacement of the Church Hall immersion
heater (cost £1,500) and replacement of the AV camera controller (cost £2,000). Total Maintenan￿ and equipment costs
excluding maintenance to the tenanted properties was £43,000 in 2024 compared with £37,000 in 2023.
Rev Caz Mills was appointed as our curate in September 2023. Clergy expenses increased by £2,000 in 2024 following her first
full year of service.
Salary costs increased by £8,000 in 2024 due to inflation-linked salary increases and an increase in hours worked for the church
by our Operations Manager.
Pre-school and After-school Club
The After School Club closed at the end of May 2024, making an operating surplus for 2024 of £2,000 after allowing for the
expenses of closure. A transfer of £25,000 of their funds was made to the Unrestricted General Fund.
The Pre School made an operating loss of £5,000. This included training grants totalling £2.500 to enable 2 staff members to
obtain further qualifications.
Pre-school and the After School Club recorded a combined operating loss of £3,000 in 2024 compared to a surplus of £27,000 in
2023.
Funds
At the end of the year, total assets of the PCC stood at £2.402,862, an increase of £17,311 from 2023. This represents an overall
loss of £25,689 in net current assets plus an increase of £43.000 in unrealised property gains.
Page 5

CHARITY INFORMATION
As a charity we are bound by FRS102, known as the Charity SORP. Since the two Church House flats are let to tenants they must
be treated as investment properties, and we are required to hold a current valuation in the accounts. The value of land and
buildings and equipment owned by the PCC at Church House and Andrews Close in the accounts increased by £40,000 from
£1,938,000 to £1,978,000 in 2024.
£15,500 is tithe still to be donated, £56,000 is funds for repairs and building projects, £108,500 is the retained reserves from the
After-school Club while a further £121,000 is set aside for special projects and £5,000 for other designated funds.
£41,500 is restricted for mission giving (including to the Tanzania CCMP project), the Vicar's discretionary Fund, the Nicholson
bequest and the Pre-school so available for expenditure only on those activities. This left a General Fund of £77,000 for use as
the PCC sees fit, within the objects of the charity. The PCC'S Reserves Policy is to maintain sufficient level of reserves to enable
normal operating activities to continue over a period of up to 3 months should a shortfall in income occur and to take account of
potential risks and contingencies that may arise from time to time. The General Fund represents 3.6 months of income and 3.4
months of expenditure which is in line with this target.
The PCC has agreed to an increase of over £66,000 in the Fabric expenditure in 2025. This is required to address a backlog of
urgent projects and will be met from reserves and from the proceeds of a planned appeal. Taking into account the financial position
of the charity on 31 December 2024 and the expected income and expenditure for 2025, the members of the PCC believe that it is
appropriate to consider the charity a going concem from the date of the approval of the accounts.
Reserves policy
The reserves policy is that general funds should be at least the equivalent of three months of general fund expenditure which
amounted to £68,000.
The Unrestricted General Fund held £77,000 at 31st December 2024. The reserves held were therefore higher than the minimum
required.
Page 6

CHARITY INFORMATION
STRUCTURE, GOVERNANCE AND MANAGEMENT
The members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) following the church
representation rules.
The members of the PCC during 2024 are shown in the Charity Information page.
The PCC delegates its work in the parish to Ministry Groups, made up of at least the vicar, wardens and one member of the PCC
and other members of the congregation. Each Ministry Group meets regularly to consider and act upon the area of responsibility
that it has been given by the PCC. Each Ministry Group reports back to the PCC at least once every year and minutes of Ministry
Group meetings are made available to the members of the PCC.
In addition to monitoring and directing the work of the Ministry Groups (including the Finance Ministry Group) the PCC regularly
considered safeguarding issues and worked with our Safeguarding officer to implement improved safeguarding practices, complete
the safeguarding dashboard and compile job descriptions for all our volunteer roles.
PCC meetings in the first half of 2024 focussed the decision to close the After School Club and the closure arrangements. Following
the appointment of a new chair of the Fabric Ministry Group in the Summer of 2024, a large backlog of fabric projects was identified
and prioritised. The PCC debated how these projects should be funded and budgeted for.
SAFEGUARDING
The PCC has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 with regard to the
House of Bishops, guidance on Safeguarding children and vulnerable adults.
Page 7

CHARITY INFORMATION
The Ministry Groups are:
Name
Teaching and ministry
Res
onsible for
Leading and directing the teaching and ministry in church services, home
rou
s and other forums
Leadin
and directin
the worshi
in our services
Funding mission work in the parish, the town and overseas and
su
ortin
the work
racticall
and throu
ra
er
Building links to the local community to bring the gospel through personal
contact and relationshi
Maintaining the buildings and facilities of the church and other buildings
to serve the
arish, the members of the church and other users
Focusing on the work amongst our children and young people including
planning the activities in Sunday Groups, special events and developing
the skills of the volunteers
Monitoring the financial health of the church, planning for future demands
on finances and advisin
the PCC on financial matters
Worshi
Mission
Local outreach
Fabric
Children and Young
People
Finance
The PCC is grateful for the time, talents and enthusiasm of the members of the church that give their services through these
groups, and for everyone who partakes in the lrfe of the church through Sunday School teaching, youth work, music, maintenance
and many other activities.
The PCC appoints representatives to serve on Churches for Tunbridge Wells and to serrfe as Govemors for the church school in
the parish, St James, Primary School.
The PCC appoints representatives to serve on Churches for Tunbridge Wells and to serve as Govemors for the church school in
the parish, St James, Primary School.
Page 8

CHARITY INFORMATION
STATEMENT OF TRUSTEE RESPONSIBILITIES
Charity Law requires the PCC to prepare financial statements for each financial year which give a true and fair view of the state of
affairs of the charity for that period. In preparing these financial statements the PCC has:
Selected suitable accounting policies and applied them consistently
Made judgements and estimates that are reasonable and prudent
Stated whether applicable accounting standards have been followed subject to any material departures disclosed and
explained in the financial statements and
Prepared the financial statements on the ongoing concem basis
The PCC has overall responsibility for ensuring the charity has appropriate systems of control. financial and otherwise. Its
members are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the
financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011.They
are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities and to provide reasonable assurance that:
The charity is operating efficiently and effectively
The assets are safeguarded against unauthorised use and disposition
Proper records are maintained and financial infonnation used within the charity or for publication is reliable
The charity complies with relevant laws and regulations
Approved by the PCC on 26th March 2025 and signed on its behalf by
Judi Hammill, Vicar
Page 9

St James PCC Tunbridge Wells Accounts 2024
Page 10

st Jame$. PCC. Tunbridge Wells
STATEMENT OF FINANCIAL ACTMTIES for the year ended 31st December 2024
2024
Restricted
Funds
2023
Restrlctod
Funds
Unrestrlcled
Funds
Total
Funds
Unrestrlcted
Funds
Total
Funds
Note
INCOME FROM:
Donations
Legacies
Income from operating 8divitles.'
- to furlher Coundl'$ object
- to generate funds
Incom8 from investments
Other ordinary inGomlng resources
2(8)
2(b)
160,109
15,470
175,579
187.210
674
12,556
199,766
674
2(c)
2(d)
2(e)
2(Q
127,650
70,739
198.389
191,701
71,795
263,496
15.764
1,108
15,771
1,108
12.351
3,337
12,356
3,337
TOTAL INCOMING RESOURCES
304.631
86.216
390.847
395,273
84.356
479,629
EXPENDITURE ON:
Grants
3(a)
17,289.00
21,322
38.611
33,308
17.742
51,050
Activit18s directly relating to the Work of Ihe Church
3(b)
316,904
61,021
377.925
346,148
56.067
402,215
TOTAL RESOURCES USED
334.193
82,343
416,538
379.456
73,809
453,265
NET INCOMING RESOURCES
129,562)
3.873
(25.6891
15,817
10,547
26,364
Transfers between Funds
8,250
(8,250)
13,482
(13,482)
Gain on revalualion of investments
43,000
43,000
644,894
644,894
NET MOVEMENT IN FUNDS
21.688
143rn
17,311
674,193
12,935)
671,258
Balan¢•s brought torward 1 st January 2024
2,339,590
45,962
2,385,551
1,665.397
48,896 1.714.294
BALANCES CARRIED FORWARD 31st DECEMBER 2024
2,361,277
41.585
2.402.862
2,339,590
45.961 1385,552
The no¢es on pages 14 10 27 fonn p8rt of th888 accwThts
Page 12

st James. PCC, Tunbrldge Wells
Registered charlty no. 1136988
BALANCE SHEET as al 31st DECEMBER 2024
Note
2024
2023
FIXED ASSErs
Tangible Fixed Assets
Investments
996,112
982,000
1,978,112
999,000
939,000
1,938,000
CURRENT ASSErs
Debtors
Short Temi 08posiIs
Cash al Bank & In Hand
24.727
344,959
67,025
436.711
20,454
342,766
103.301
466.521
10
LIABILITIES
amounls falling du8 wlthin 1 year
11
11.961
18,969
NET CURRENT ASSErs
424,749.540
447,552
NET ASSErs
2,402,862
2,385,552
FUNDS
Unrestrl¢tod
- General
Designated
13
13
14
76,991
2.284.286
41,585
81,598
2,257,992
45.962
Restricted
2.402.862
2,385.552
Approved by the Trustees of the Parochial Church Council
and signed on Its behalf by
Date:
2(103125
The notes on pages 14 tD 27 fonn part of these accounts
Page 13

St James, PCC, Tunbridge Wells
NOTES TO THE ACCOUNTS for the year ended 31st December 2024
ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church A¢¢ounting Regulations 2006, the UK Financial Reporting Standard 102 and thè
Charities Statement of Recommended Practice for accounting pwiods beginning on or after 1 January 2015 ISORP 20151. Because of the size of the Charity. the
accounts are not required to present a cash flow statement.
The financial statements h8ve been prepared under the historic cost convenlion apart from the revaluation of properties.
Funds
Unrestricted fijnds represent the funds of the PCC that ar8 available for application on the general purposes of the PCC. The General Fund Is avallable for day to day
activities and to provide a cushion in the event of unexpected events. Designated funds are those set aside by the PCC for a particular purpose and are also
unrestrlcted. The 8c¢ounts include all transactions, assets and Ilabllllles for whlch the PCC 1$ responsible by law. They do not include the accounts of church groups
that owe their main affiliation to another body nor those that are infomial gatherings of church members. Restricted funds are funds which are to be used in
a¢¢ordan¢e wllh spe¢lfl¢ restrictions imposed by donors or which have been raised by the PCC for particular purposes. Transfers be￿een funds are madè where the
fund Is no longer required or to match donations to $peGif￿ funds.
Incomin9 Rgsourcg$
Voluntary income and capital sour¢es.'
Collections are rgcognised when received by or on behalf of the PCC.
Gift aid recov8rable is recognised when Ihe PCC ha5 the approptiale gift aid declarations and when Ihe related incorne has been recetved.
Grants and legacies lo the PCC are recognised when Ihe PCC is notified of its enlillement and the amount 15 more likely than not to be received and the valu& of the
income is able to be estimated reliably.
Funds raised by coffee mornings. Mission Fairs or similar events are reported gross.
otherordinary income..
Rental Income from the letting of church premises is recognised when th8 rent is due.
Income from Prtrschool fees and After School Club fees 15 recognised when sessions are provided.
Page 14

Sl Jamos. PCC, Tunbrldgo W•lls
NOTES TO THE ACCOUNTS for the year ended 31st 0e¢ember 2024 (¢ontlnued)
ACCOUNTING POLICIES (contlnued)
Resources Used
Granls.-
Grants and donations arè rècognised when paid ovèr, or when awarded, if that award crèates a binding obl￿a￿On on the PCC.
Activrfies directly relating to the wort of the church..
The diocesan offer is recognlsed when paya￿e.
Fixed Assets
Consgcrated land and buildings and moveable church fvmishings..
Consecral8d and benaficed propety is &xcluded from the accounts by s.10(2) of th8 Charities Act 2014. The treatment of other prop9ty assets is detailed in the note
lo these accounts.
No value Is placed on moveable church furnlshings held by the ¢hurchwardens on speclal trust for the PCC and which require a faculty for dlsposal since the PCC
¢on$iders this to be inalienable propety. All expenditure incurred durlng the year on consecrated or beneficed buildings and moveable ¢hur¢h furnishings, whether
maintenance or improvement, Is wrftten off as expendllure In the Statement of Flnanclal Activities {SOFA} and separately discfosed.
Provision will be made should any annual impairment review of fixed assets indicate that a pennanent diminution In valu8 has o¢¢urred.
Other18nd and buildings
The PCC has tsken advantage of the provlslons for transltlon to reportlng under FRS 102 by tsking the valuation of the properties at 31 December 2013 as their
deemed cost. No depre¢iation is provided on the properties as maintenance expenditure maintains iheir current 8tat8. Properties are subject to an impairment review
each year for factors that have irnpaired the value of the buildings. No such impaiment is necessary In the current financial year.
other fixtures, ffttings and office equlpment..
All equipment with a purthase pric8 of19sS than £1.000 is recognised as revenue 9xpenditur8 when the item Is purchased. Al items with a purchase pri¢e of more
than £1,000 have been capilalis8d in the year of purcha58. AJI tangible fixed assets are depreciated evenly over their estimated useful lives as follows:
Computers
3 years
Equipment
5 years
Page 15

st James. PCC, Tunbrldge Well$
NOTES TO THE ACCOUNTS for the year endod 31st December 2024 (contlnuedl
ACCOUNTING POLICIES {¢ontInu￿>
Current Assets:
Amounts owing to the PCC at 31 December in respect of fees, rents or ¢)ther income are shown as debtors, less provision for any amounts that may prove
uncollectable. assessed Case by ￿Se.
Short-tgrm dgPOSits include cash held on dewsit either with the Dlocesan Board of Finance or at the bank.
Stock is valued at the lower of cost and net realisable value.
Liabilitl¢s
Liabilities are recognised in the financial statements when. at the date of Ihe accounts. the￿ is an obligation to a third party as a result of a past event where it is
probable Ihal a transfer of money or other economic benefit will be required to settle the liability, and where the value of the liabilty can be estimated reliably.
Liabilities are recognised at the value of the payment that will be required to settle the liability or the amount received as advance payment for the services it is to
provide.
Page 16

St James. PCC, Tunbridge Wells
NOTES TO THE AccouFifs for the year ended 31st Docernbgr 2024 (¢ontlnued)
INCOM114G RESOURCES
2024
2023
T•tsl Funds
Unre$trl¢ted
Funds
R¢$lAc¢¢d
Fund$
Total
21al
Incomlng resources trom dowrs
Plann8d giving..
rèQU￿r donath)ns
st￿ardShiP 8nvdope8
95.884
929
96.813
3.777
99,461
929
100,390
101,817
3,777
102.759
CollBCtions and onlin8 giving
Sundry donations
InsDmo reGDverable- GThlAid
10,745
24,Q06
28,T45
160,109
10.745
33,652
30,792
175,579
10,102
9.847
2.046
15,470
41.864
199.765
21bl
Olhorvoluntsry Ineomlng re$ouree¥
L8gaues
Incom* from opemting a¢liviti$s.' lo furthèr Counol's objects
Church Preml$es letJngs
Flat and hru6e rentals (note 41
Telecom¥ rentals
Pre-scho(A Inole 51
Aftèr School Club (note 61
Chrfstmas Falr
F8e5 for servic?5
Subscdptlon$
Other Parish Incom&
Other Parfsh Events
674
21c
20,927
48.480
6.700
20,927
48,490
6,700
64,485
48,469
S.043
1.825
1,171
56
1,222
198A89
21,566
48,520
6.71Y)
68,364
108.052
3.326
3.067
1269
64,485
48,469
5,043
1.825
1.171
12
127,650
1.211
70.739
2.536
2fj3N96
21dl
In¢ome from oparating activiti88.' to g8ngrale fvnd%
Other fund ral$lng gvents
In¢ome from Inve$tmgnt$
Intgre$t Indudlng 8ny re¢lalmat4e ta¥
other rxdlnary Incomlng rewur
2101
15,764
15,T11
12.356
21fj
L15t8d Pac88 of Worshlp grant
1,108
1.108
304,631
1,108
1,108
390,847
3.337
3.337
479,628
TOTAL INCOMING RESOURCES
86,216
Page 17

st James. PCC, Tunbridge Wells
NO.
TO THE ACCOUNTS for the year ended 31st Deceml I024 {continued)
2024
ResovR¢es USED
2023
Total Fund$
Unre8trFetsd
Funds
Re$trleted
Funds
31al
Grants (see note 17 for more detslll
Churth overseas:
Ml$slons wlth Ilnk m18s1onarfes
Mlsslonary socledeB
Rell&f 8nd Development Agencle8
Home mls$lons and other Chur¢h So¢leJe$
3,900
5,659
1.31)1)
4.930
15,789.00
3.90Q
,059
15,650
9,502
37,112
3,250
15.026
14,794
16,480
49.550
2,4
14,3SO
4,572
21,322
Total
Grant to Sl Jame5 Prirnary SchDDI
1.500
1.500
1.50D
17,2a9
21,322
38.612
Sl,050
31bl
DirectActivits'8S
Ministry costs..
DvJc•$8n Offèr
Clergy travollphona expenses
Clergy Housing costs
other dergy •xpons•$
83,228
2,092
4,671
83,228
2.092
4.671
554
79,265
1.525
5.155
Operaung Costs
church Runnlng expen8eB
Malntenance 2nd 8qulpmanl purchasa8
¢lwJr¢h Hall runnlng oxp8n$es
Church House njnnlng exp8Dses
Church activilias.. Pravschod (not8 51
¢￿￿Tch Activiti85.' After School Club Inole 61
Other Partsh ¢08ts'.
Music
Fl¢)wers
SUbscrfp￿On3
Oiit#l Expenses
Church organisations
Training18y leader5
Readers and Pastoral A6s1stsnt tralnlng
Lay Stsff expenses
Padsh events
Sunrtry and dl8cr8tlonary gffts
Prfntlng and statlonary
Salarios
staff tralnlng
Equlpment hlrelrap81r
Pr¢perty Rental mana98ment & e￿n$8$ Inots 41
Sundry expenses
Pa￿011 administra￿On
Bank charges and loan Int8rest
Equipment dep￿Ciation
Ind. Examlnatlon 8nd other profe$slon81 lees
20.481
43,340
1,949
4.989
20.481
43.340
1.949
4.989
61,014
46,609
23.571
36,678
3,535
6.774
54,305
87,453
61,014
48,609
1,212
1.212
50
1.679
1,852
1941
582
150
287
4.859
536
2.341
1,277
397
166
614
1,288
90
1,908
86,453
536
2.341
1,277
397
166
614
1,295
90
1.908
86.453
2.377
78.310
20
4.365
2,231
1,980
201
2.889
1,042
4,365
2.231
1,980
201
2.889
1.042
5.596
1.876
2.100
162
2,889
1258
316,904
61,021
377,925
402215
TOTAL RESOURCES USED
334,193
82,343
416,536
453.265
Page 18

St James, PCC. Tunbridge Wg11s
NOTES TO THE ACCOUNTS for the yoar ended 31st Decorn￿r 2024 {eontSnued}
CHURCH RENTAL ACCOUNTS
2024
2023
R•ntsl Income from Church House flats and 3 Andre￿ Cl¢)S•
48,490
48,520
Management fees paid (including VAT)
Repairs and maintenance
4.365
5.596
(4,365
44,125
5,596
42,924
Surplus for perlod
Following the promotion of our curate to become the vicar the PCC refurbished 3 Andrew's close where the curate had been Ilving and let it to AspensCharitie5
from December 2023.
Page 19

st James. PCC, Tunbrldge Wells
NOTES TO THE ACCOUNTS for the year ended 31st December 2024 (continued)
PRESCHOOL ACCOUNTS
2024
2023
Incomo
Fee Income
Grants- KCC
Other income
18.143
22.920
45,588
754
43,567
1.8TI
46.342
64,485
68.364
Job retention Schem8
Investment Income
Total Income
Exponsos
Salaries
Rent Sl James
Tralning
Equipment
Repairs and capital expenses
Refreshments
Postage and Stationery etc.
Art & Craft materials
Registration fees
Sundry
64,492
68,369
55,455
8,250
2,590
675
51.289
7.750
101
374
1,040
177
712
76
289
1,153
279
750
114
265
89,264
4,772
62.055
6.315
Surplusl(deflclt) for the year
The Pre-school rent is paid lo the Parish for the use of Church House. This is treated as an inter-fijnd transfer in th& Statement of Financial Activities. Consequently.
the Pr&School expendltur8 Snclud8d In the Statement of Financial Activities is £61,014 (i.e. £69,264 less £8.2501.
Page 20

st James. PCC, Tunbrldge Wells
NOTES TO THE ACCOUNTS for the year ended 31st December 2024 Icontlnued)
AFfER SCHOOL CLUB ACCOUNTS
2024
2023
Income
Fee Incom8
Other Income
Investment Incomg
Total incom
Exponso$
Salaries
Rent
Tralnlng
Equipment
Calerlng supplles
Postage and Stalion&ry et¢.
Art & Craft maleri818
Registration fees
Sundry
48.466
108.052
48,466
108,052
37.603
5,395
95
(30)
2.697
66,785
11,816
270
735
6,227
225
256
114
1.025
128
114
607
46.608
1,858
87,453
20,599
Surplu$l{deficitl for the ygar
The After School club dosed at the end of May 2024
STAFF COSTS
Wages and salaries
Employers NIC contributions net of employm8nt allowanc8
Employers pension contrfbullons
175,966
1,629
1,916
179.511
191,840
2.663
1.860
196.363
During Ihe period Ihg PCC gmployed part time church administrators. a part time operations manager. a part tlmo caretaker, a Youth Worker and a part tlme
cleaner. An average of 8 staff and an administrator were employed for the pres¢hool and an average of 7 staff and an administrator were employed for the After-
School Club until il cosed al the end of May 2024. None of these Staff members eamed £60,000 per annum or more. Organists are paid as sessional musicians and
their wages are In¢luded In the lolals ai)ove.
Page 21

Sl Jamo$' PCC. Tunbrldge Wells
NOTES TO THE ACCOUNTS for the year ended 31$t December 2024 Icontlnued)
FIXED ASSETS FOR USE BY THE PCC
Land and Buildings
As set out in Note 1 to these accounts. the PCC Is not obllged under Ihe requlremenls of Ihe Charltles SORP to allocate any value to ¢onsecrated
bulldlngs.
The Parish has legal liUe lo a freehold property known as Church House. An independent valuation carried out by Sumner Pridham on 5 Do¢gmber
2001 valued this prop8ty at £550,000. In addition £1,581 was capitalised in 2002.
The Parish owns 100gk of the legal inleresl in 3 Andrews Close. the curate's house. An independent valuation Carried out by Sumner Prldham in
Decembgr 2001 valued Ihls property at £255.000.
Under the provi$ion$ of FRS102 the PCC ele¢ted to treat the value of the properties at 31 December 2013 as their deemed cost.
In 2023 The PCC declded that one thSrd of chU￿h House should be treated as an Investment property rather than as a tsngible fixed asset.
as It Is a mlxed use propety Contalnlng two flats whl¢h are let lo tenants under a renlal agreement.
Tanglble Flxed Assets
Land and
Bulldlngs
Computers
Equlpment
Total
COST
At 1st January 2024
Additions
At 31st December 2024
996.112
1,389
66,836
1.064,337
996,112
1,389
66,836
1.064,337
DEPRECIATION
At 1st January 2024
Charge for the peric#l
At 31st December 2024
1,389
63,947
2,889
66,836
65,336
2,889
68,225
1,389
NET BOOK VALUE
At 31st December 2024
996,112
996,112
At 31st December 2023
996.112
2.889
999,001
Invoslments
Land and
Buildings
COST
At 1st January 2023
Restatement as at 1 January 2022
Change In revaluallon to 1 J8n 2024
Change in revaluation al 1 Jan 2024
At 31st December 2024
294,106
644,894
43,000
982.000
The current sale valuation of the Church House flats (£561,000 for flat 1 and £421,000 for flat 2) is from th8 Zoopla website
Page 22

St Jamas, PCC, Tunbridg• W•lls
NOTES TO THE ACCOUNTS for the year endod 31st 0oc8mb•r 2024 (continued)
2024
Re$trlded
Fund8
2023
Total
Unrestrl¢t¢d
Fund8
Total
DEBTORS
Tax Recoveries
Prepayments
Other Dabtors
11,476
879
12.355
10.988
10,591
22,067
1,781
2,660
12,372
24,727
9,466
20.453
10.
SHORT TERM DEPOSITS
Hampshlr8 Trust Bank One year bond
Unit8d Trust Bank TWO year bond
Cambridge and Counties One year bond
Diocesan Deposit Fund
Diocesan Repair Fund
C¢>OP Business Select Instant Access
Pre School Buslness select Instant Access
Metro In$tant A¢¢e$$
40.¢YJo
80.000
62,543
94,916
31,245
35,422
40.000
80.01)0
62,543
94,916
31,245
35,422
80,000
80,000
60.000
91.036
25.184
5,250
472
823
342,765
832
344,959
832
344,959
11.
CREDITORS
Accruals
Sundry Creditors
17,482)
741
8,223
(7.482)
4,479
11,961
(8,464)
10,505
18,969
3,738
3,738
12.
ANALYSIS OF NET ASSETS BY FUNDS
Fixed Assets
Cash and short term deposits
Current Assets
Current Liabilities
1,978.112
369,321
22,067
8,223
2,361,277
1,978,112
411.984
24,727
111,961
2,402.862
1.938.000
446.066
20,454
118.9691
2,385,551
42.663
2,660
3,7381
41,585
Page 23

St Jamgs, PCC, Tunbridg9 W911$
NOTES TO THE ACCOUNTS for lh• year •nd•d 31st Do¢ombor 20241¢onllnu•d)
13.
UNRESTRICTED FUNDS
change in
Unroali50d
Transfers galnslloss•s
0110112024
Income
Expenditura
3111212024
General Fund
Other Net Assets
81,598
81,598
254,031
2S4,031
270,663
270,683
12,024
12,024
76,991
76,991
Deslgnated Accounts
Fixed Assets
Missions Fund General
Church Repair Funds
Special Projects Fund
M Donald - Tralnlng Fund
Flower Funds
After School Club
Assoclated Organls8tlons
1.938,000
12,527
49,535
121.000
3,553
42
131,751
1.583
2,257,992
12.889)
18,413
5,750
43.000
1,978.112
15,380
56.245
121,000
3,553
42
108,611
1,343
2,284,286
(15.559)
960
48.469
1,171
50,600
(46,609}
1,363
63,531
125,0001
48
3,774
43,000
Total Unr0Strid•d Funds
2,339.590
304.631
334,194
8,250
43,000
2,361,277
14.
RESTRICTED FUNDS
0110112024
Income
Expendlture
Transfers
3111212024
Mission Specific Giving
Tanzania CCMP
Vicars Discretionary
Organ Repair Restricted Fund
Preschool
Nicholson Bequest
1,934.09
10,841.51
6.555.40
699.15
22,623.41
3,308.00
4S,961.$6
8,698
12,676
350
(6.6681
(14,3501
(3101
(1,0151
1,015
2.949
10,182
6.595
699
17,851
3,308
41,585
64,492
161.014}
18.250)
86,216
82,343
8,250
Page 24

st Jamès. PCC, Tunbrldg• Walls
NOTES TO THE ACCOUNTS for the year ended 31st De¢ombor 2024 {contlnu•d)
15.
DESCRIPTION OF FUNDS
The General Fund represents the funds available to the PCC for the day to day running of the thurch and the parish.
Discretionary funds are unrestricted but have been set aside by the PCC for specific purposes
The Fixed Asset Fund consists of 2 properties owned by the PCC (Church House and 3 Andrews Close) together with
computers and Equipment within their depreciation poriod.
The Mission General Fund holds the funds sel aside for distribution to our mission links and olher mission charities SUPPOrted by the church
The Church Repair Funds represent the funds Isome of which are held by the Diocese) set aside for fvtU￿ quinquennial repairs.
The Special Projects fund represents funds $el aslde for future prolecls, Includlng the costs of our Youth worker.
M. Donald Training Fund represents a lega¢y whl¢h the PCC sel aside to provide assistanGe for training purposes.
The Flower Fund is the amount given to the flower c(￿rdinatOr to decorate the church each Sunday and for special occasions.
Assodated Organisatlons show the total movements of the funds held by various bodies belonging to the parish fellowship.
The Restri¢led Funds represent funds given with specific restrictions on their use imposed by the donors and cannot b8 used by the PCC for any other purpose
without the express permission of the donors.
The Mission Specific fund is used to accumulate Ihe fund-raising activities undertaken by the parish for mission purposes and to distribute the funds raised to a rarvJe
of mission organisations as listed in note 17.
The Tanzania CCMP fund represents donations received for the CCMP Kondoa project supported through the Rochester Ditscese partnership Ilnk..
Th8 Vicarfs Discretionary Fund is set aside for assistance to parishioners Slrffering hardship al the absolute confidential discretion of the vicar.
The Organ Repair Fund fund rep￿SentS donations received for th8 Cost of Organ repairs.
The Pre Sthool Fund rgpres9nts Fund5 Used by the Pie School
The Nicholson Bequest fund holds a b8quest to St James from the late Davld Cyrll Nlcholson whlch must be spent in accordance with th& wish&s of the Nl¢holson Family
Page 25

16.
TRANSACTIONS WITH PCC MEMBERS
During the year the following members of the PCC were reimbursed expenses as follows:
Frankie
Shortland
Judl Hammlll
Caz Mlll$
Total
Car and telephone expenses
Miscellaneous Expenses
£0
£255
£1.837
£554
£1,837
£909
£100
£255
£2,391
£100
£2.746
The PCC has entered into a contract with 8 company in which on8 member of the PCC, Mr Michael Phillips, has an interest. Mr. Mlchael
Phillips was not involved in the decision to award this contract, with an annual value of £1,440 excluding VAT, for the provision of payroll
admlnlstratlon services.
No PCC members or their close family members receive remuneration from the PCC:
The total amount donated to the unrestricted general fund by members of the PCC and their close relations in 2024,
exduding any Gift Aid r•¢ovarablo, was £50,9501£46,710 In 20231.
Page 26

St James. PCC, Tunbridge Wells
NOTES TO THE ACCOUNTS for tho year ended 31st December 2024 Icontinuod)
17.
GRApifs PAJD
An analysls ofgrants pald l& glven ￿0￿.
Oth•r unr••tri¢ts
Funds
Dl$¢r•llonary
Fund
Ml8slon General
Mlsslon Sp•rifi¢
Tanzanla
Ov•r58as Ml88lons wlth Llnk Pgrtner8
s￿Ing In Mission ISIMI
Interservè
Christm8s Gnls
soo
Ov•rs¢a$ Mlsslon•ry Rellef Svcletie$
ThB Society
Leprosy M155iDn
Hope Ga￿en$
S8t7
1.2(Kl
2.259
2,4￿.00
CCMP pmlèct In Kondoa, Tanzanla
Mission tfiP5 to Kondoa
Roth'r Dioce&e Povety & frb)pe Appeal
TEAR Fun¢ general fund
14.350
100
1.2CK)
Home M15Blon6 gnd Other Church SoGlotb8
Spurg80ns Iprovious known as Fegansl
Church Pastoral Society
Tunbridge Well8 Youlh For Chri&t
Mt>sa
1,200
1.200
1,015
2.400
525
st Ph￿1p'S Church Communlty Larder
Care for the Famlly
(Mh8r Dfjs¢rotlonary yEf(s
180
150
2,200
310
323
Tol•l Grnbts mad¢
15.459
330
31Q
6,663
14,3SO
Page 27

## Independent Examiner’s Report to the Trustees of the Parochial Church Council of the Ecclesiastical Parish of St James, Tunbridge Wells 

I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st] December 2024. 

## Responsibilities and basis of report 

As 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 charity’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 

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. 

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: 

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

the accounts did not accord with the accounting 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 

Page 10 



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:  Zachary Ramsden 

Name: Zachary Ramsden FCA 

Chartered Accountant 

63 Deakin Leas, Tonbridge, Kent TN9 2JT 

Date: 27th March 2025 

Page 11