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2022-12-31-accounts

Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
Notes £ £ £ £ £
2 INCOMING RESOURCES
Incoming resources from generated funds
2(a) Voluntary income 456,031 24,318 -~ 480,348 488,210
2(b) Activities for generating funds 29,739 - - 29,739 13,354
Incomefrom investments 233 772 - 1,006 1,168
Incoming resources from charitable activities
2(d) Churchactivities 56,231 - - 56,231 12,108
2(e) Other incoming resources - - - - 5,875

TOTAL INCOMING RESOURCES

542,234

25,090

-

567,324

520,715
3
RESOURCES EXPENDED
Cost ofgenerating funds
3(a) Cost ofgeneration ofvoluntary
income
3(b) Fund-raising costs 8,793 - - 8,793 12,679
Charitable activities
3(c) Church activities 537,239 17,632 - 554,871 466,827
3(d) Governancecosts 3,044 - - 3,044 2,098

TOTAL RESOURCES EXPENDED

549,076

17,632

-

666,708

481,603

NETINCOMING RESOURCES BEFORE
TRANSFERS (6,843) 7,458 0 615 39,112
9 Grosstransfers between funds 11,500 (11,500) - - -

NET (OUTGOING)INCOMING RESOURCES
BEFOREOTHER RECOGNISED GAINS
AND LOSSES 4,657 (4,042) 0 615 39,112
Otherrecognised gains/losses
(Loss)/Gain on revaluation
of Investments (9,764) - (3,466) (13,230) 7,303

NETMOVEMENTIN FUNDS

(5,107)

(4,042)

(3,466)

(12,614)

46,415
Reconciliation offunds
Balances brought forward
1 January 2022 732,094 13,507 29,437 775,038 728,624

Balances carried forward
31 December 2022
726,987
9,466
25,971
762,424
775,038

Unrestricted Restricted Endowment Total Total
funds funds funds 2022 2021
Notes £ £ £ £ £
FIXEDASSETS
5(a) Tangible 713,760 - - 713,760 728,313
5(b) Investments
45,586

-

25,971

71,558

84,786

759,346

-

25,971

785,318

813,099
CURRENTASSETS
Debtors 12,493 - - 12,493 23,015
Short term deposits
Cash at bank and in hand 280,069 10,801 - 290,870 281,649

292,562

10,801

~

303363

304,664
LIABILITIES
Creditors - amountsfalling due
in one year 56,472 1,335 - 57,807 52,843
Net currentassets
236,089

9,466

-

245,555

251,822
Total assets less currentliabilities
995,435

9,466

25,971

1,030,873

1,064,924
Creditors - amountsfalling after
one year 268,449 - - 268,449 289,883
TOTAL NETASSETS
726,987

9,466

25,971

762,424

775,038
PARISH FUNDS
Funds 726,987
9,466
25,971
762,424
775,038

1. Accounting policies Accounting policies
a) Statement ofCompliance
These accounts have been prepared in compliance with FRS 102, 'The Financial Reporting Standard
applicable in the UKand the Republic of Ireland’, the Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and the Republic ofIreland (FRS 102) (CharitiesSORP (FRS 102)) and the Charities Act2011.
b) Basis of preparation
The accounts have been prepared onthe historical cost basis, except forthe valuation of investment assets,
which are shown at market value. The accountsincludeall transactions, assets andliabilities forwhich the
PCCis responsible in law. They do not include the accounts of church groupsthat owe theiraffiliation to
another body, nor those that are informal gatherings ofchurch members. The accounts are prepared in
poundssterling, whichis the functional currency ofthe entity.
c) Going concern
There are no material uncertainties about the charity's ability to continue.
d) Judgements and keysources of estimation uncertainty
The preparation ofthe accounts requires the PCC to makejudgements, estimates and assumptions that
affect the amounts reported. These estimates andjudgements are continually reviewed and are based on
experience and otherfactors, including expectations offuture events that are believed to be reasonable
underthe circumstances.
Incoming resources
Plannedgiving, collections and donations are recognised when received. Tax refunds are recognised when
the incoming resource to which theyrelate is received unlessnotification ofthe entitlementis not receivedin
time for this to be processed. Grants and legacies are accounted forwhen the PCCis legally entitled to the
amounts due. Dividends and interest are accounted forwhen receivable. Incomerelating to premises
lettings is recognised when eachletting is completed.
All other income is recognised whenit is receivable.
Allincoming resources are accounted for gross.
Resources expended
Grants and donations are accounted forwhen awardedifthat award creates a binding or constructive
obligation on the PCC. The diocesan parish share is accounted forwhen due. All other expenditure
including attributable VAT is generally recognised whenit is incurred and is accountedfor gross.
Direct payroll costs are allocated to the appropriate activity. Support payroll costs and other support costs are
allocated to activities on the basis of estimated time spent on that particular activity.
Governancecosts include those costs associated with meeting the constitutional and statutory requirements
ofthe PCC and include the Independent Examiner's fee and costslinked to the strategic managementofthe
PCC.

2. INCOMING RESOURCES Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
2(a) Voluntary income
Plannedgiving:
Gift Aid donations 244,448 13,321 - 257,769 252,726
Tax recoverable 61,112 3,422 - 64,534 63,256
Other 79,352 4,210 - 80,562 65,214
Collections at services (open plate) 17,322 3,715 - 21,037 12,634
Tax recoverable for unidentified giving - - - - 195
Collections atgroups (open plate) 2,132 - - 2,132 649
Gift days:
Gift Aid donations 20,550 - - 20,550 29,078
Tax recoverable 5,138 - - §,138 7,270
Other 25,795 - - 25,795 56,405
Donations, appeals,etc.:
Gift Aid donations - - - - -
Tax recoverable - - - - -
Other 183 2,649 - 2,833 784
Gift Aid received re donation in the prior year - -
Legacies
-

-

-

-

-
456,034
24,318
-
480,348
488,210
2(b) Activities forgenerating funds
Church property lettings (for non-church
purposes)
Fund-raising events
Other

27,813
1,451
475

-
-
-

-
-
-

27,813
1,451
475

13,082
-
272

29,739

-

-

29,739

13,354
2(c) Incomefrom investments
Dividends - 772 - 772 747
Interest
233

:

-

233

421
233
772
-
1,006
1,168
2(d) Income from churchactivities
Church property lettings (for church
purposes) 3,121 - - 3,121 705
Fees forweddings and funerals 284 - - 284 1,861
Fees for courses and events
52,826

-

-

52,826

9,542
56,231 - - 56,231 12,108
2(e) Other incoming resources
Furlough Grant - - - 5,875
Total incoming resources
542,234

25,090

-

§67,324

§20,715

3. RESOURCES EXPENDED Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
3(a) Generation ofvoluntary income
Costs of appeals, grants,etc. -
-
-
-
-
3(b) Fund-raising costs
Attributable to church property lettings 8,793 - - 8,793 12,679
Cost offund raising events -
-
-
-
-
8,793 - - 8,793 12,879
3(c) Charitable activities
Total Missionary and Charitable giving 38,849 7,580 - 46,429 46,570
Ministry:
Diocesan parish share
135,190 - - 135,190 111,094
Other ministry costs 40,562 101 - 40,663 41,068
Clergy support 22,677 - - 22,677 16,393
Parsonage houses costs 3,732 - - 3,732 854
Music ministry 1,548 - - 1,548 1,619
Pastoral ministry 4,760 - - 4,760 3,259
Youth and Children ministries 83,124 250 - 83,374 61,514
Students ministry - - - - 737
Church running 34,202 320 - 34,522 45,111
Church maintenance and repairs 8,894 - - 8,894 19,572
Upkeep ofservices 1,566 - - 1,566 38
Upkeep ofchurchyard 236 - - 236 452
Cost ofcourses and events 35,821 - - 35,821 45
Cost ofgroup meetings 28,441 9,381 - 37,823 27,918
Discipleship Yearcosts 14,453 - - 14,453 11,381
Church Hall and Centre
running costs and repairs 41,799 - - 41,799 39,419
Finance charges 12,593 - - 12,593 11,382
Depreciation charges on:
Furnishings and equipment 4,065 - - 4,065 4,891
Church Hall and Church
improvements
24,725

-

-

24,725

23,510
537,239 17,632 - 554,871 466,827
3(d) Governance costs
Staff costs 830 - - 830 563
Independent Examiner's fees 2,092 - - 2,092 1,446
Adjustmentre prior yearfees - - .
Professional fees - . - - -
Support costs
122

-

-

122

89

3,044

.

-

3,044

2,098
TOTAL RESOURCES EXPENDED
549,076

17,632

-

566,708

481,603

Allocation ofwages and support costs Allocation ofwages and support costs Other Total
Direct Support Total Support Direct Allocated
Payroll Payroll Payroll costs costs Costs
£ £ £ £ £ £
Attributable to church 3,916 2,696 6,612 973 1,208 8,793
property lettings
Diocese re Associate Vicar - - - - 40,562 40,562
and other ministry costs
Incumbentactivities - 13,673 13,673 2,013 6,991 22,677
Music - - - - 1,548 1,548
Pastoral - 4,149 4,149 611 - 4,760
Youth and Children 60,401 5,936 66,337 9,764 7,023 83,124
Students - - - - - -
Discipleship Year costs - 2,075 2,075 305 12,073 14,453
Church running 5,339 17,819 23,158 3,409 7,635 34,202
Church maintenance and 3,916 2,018 5,933 873 2,088 8,894
repairs
Upkeepof services - - - - 4,566 1,566
Cost ofgroup meetings 12,399 1,133 13,532 4,992 12,918 28,441
Church Hall/Centre 13,526 2,896 16,422 2,417 22,960 41,799
Governance - 830 830 122 2,092 3,044



99,496


53,225


152,721


22,479


118,666


293,866
Othersupport costs included above: Total Total
2022 2021
£ £
Printing, postage and stationery 2,904 3,013
Telephone 1,369 1,384
Website and IT costs 11,827 12,529
Recruitment andstafftraining 3,539 3,706
Repairs and maintenance 769 569
Payroll services 792 741
Travelling 1,279 62
Canteen - -
Other costs - -
22,479 22,004

4. STAFF COSTS Total Total
2022 2021
£ £
4(a) Wagesand salaries
Wagesand salaries 143,307 130,670
Employers National Insurance 5,422 4,790
Pension costs 3,992 3,445
152,721 138,905
equivalents, was asfollows:
2022 2021
Number Number
Church Hall/Centre 1.6 41.2
Youth and children 2.0 1.4
Administration and management 3.7 3.4
7.3 6.0

Buildings & Furniture &
(a) Tangible Improvements Equipment Total
Cost: £ £ £
At 1 January 2022 1,054,886 179,923 1,234,809
Additions at cost 12,150 2,085 14,235
Disposals
-

0
At 31 December 2022 1,067,036 182,007 1,249,043
Depreciation
At 1 January2022 331,378 175,116 506,493
Accumulated depreciation on disposals - 0
Charge for the year
24,725

4,065

28,790
At 31 December2022
356,103

179,181

535,283
Net book value
At 31 December2022 710,933 2,827 713,760
At31December2021
723,508

4,807
728,313
(b) Investments £
CBF Church ofEngland fund
Market value 1 January 2022 29,436
Revaluation gain/(loss) (3,465)
Market value at 31 December2022 25,971
The investment consists of 1,257 income shares in the CBF Church of England Investment Fund.
Quilter
Market value 1 January2022 55,350
Revaluation gain/(loss) (9,764)
Market value at 31 December 2022 45,586

6. DEBTORS Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
GiftAid tax recoverable 6,071 - - 6,071 6,787
Debtors 591 - - 591 1,379
Accrued income - - - - -
Prepayments
§,832

-

~

5,832

14,849

12,493

-

-

12,493

23,015
7. LIABILITIES Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
Creditors - amountsfalling due in one year
Trade Creditors 12,862 - - 12,862 11,006
Other Creditors 750 - - 750 650
Loans (see below) 12,600 - - 12,600 13,300
Deferred Income - - - 15,865
Accruals
30,259

1,335

-

31,594

12,021

56,472

1,335

-

57,807

52,843

Creditors - amountsfalling afterone year
Loans
Kingdom BankLimited
Church renovation 32,352 - - 32,352 39,369
Residential accommodation 248,695 - - 248,695 263,813
Included in amounts falling (12,600) - - (12,600) (13,300)
due within one year
268,449
-
-
268,449
289,883

Assets: 2022 2021
Cash and bank balances 290,870 281,649
Debtors andgift aid recoverable 6,661 8,166
297,531 289,815
Liabilities:
Mortgageloans (Note 7) 281,047 303,182
Creditors 13,612 11,656
294,659 314,838

Forthe yearending 31 December2022 Forthe yearending 31 December2022 Forthe yearending 31 December2022 Forthe yearending 31 December2022 Forthe yearending 31 December2022
9. PARISH FUNDS Balance Incoming Resources Revaluation Balance
at Resources Expended Transfers Gains/losses at
1 Jan 2022 31 Dec 2022
Unrestricted Funds:
General funds 231,847 542,234 (521,851) 865 (9,764) 243,330
Designated funds:
Fixed Asset Fund 420,326 - (24,725) 10,635 - 406,236
Property Reserve Fund 76,541 - 0 - - 76,544
Cantercare - - - - -
Mercy Ministries
3,380

-

(2,500)

-

-

880
732,094 542,234 (549,076) 11,500 - 9,764 726,987

Balance

Incoming

Resources

Capital

Revaluation

Balance
at Resources Expended Repayment Gains at
31 Dec 2021 31 Dec 2022
Restricted Funds:
Children - - - - - -
Youth 313 438 - 250 - - 500
Flowers Revenue 2,369 834 (320) - 2,882
Mission Specified 878 7,413 (6,993) - - 1,298
Family Relief 75 688 (29) - - 733
Property Development 3,817 6,450 - (11,500) - + 1,233
SMB Groups 188 ~ - 188 - - 1
UgandaField Trip - 370 (370) - - -
Regalia & Artefacts - - - - - -
Pastoral 1,076 250 (104) - - 1,226
South Sudan - Juba - - 0 - - -
Mercy Ministries
4,793

8,648

(9,381)

-

-

4,059
13,507 25,090 (17,632) (11,500) - 9,466
Endowment Funds:
Flowerfund 29,437 - - - (3,466) 25,971
Total Parish Funds
775,038

567,324


(566,708)

-


(13,230)


762,424

Total Total
2022 2021
Detailed Charitable Activity Costs:
Mission giving 39,036 40,687
Ministry - Diocesan Parish Share 135,190 111,094
General ministry costs 4,556 3,330
Ministry costs - Fees shared with Diocese 142 746
Ministry costs - Discipleship Year costs 12,073 9,766
Clergy expenses 1,071 1,407
Parsonage houses costs 3,732 854
Associate Vicar employment costs 38,016 37,605
Music costs 1,548 4,619
Upkeepofservices 895 383
Upkeep ofchurchyard 236 452
Ministry events 50,417 14,231
Children and Youth activities 7,273 4,291
Major premises repairs 14,375
294,186 240,838
Direct costs of events sales 4,566 38
Detailed Overhead costs
Refuse and water costs 3,960 2,894
Insurance costs 5,516 5,451
Electricity and gas costs 13,444 9,593
Church and Centre minorrepairs 2,926 1,762
Cleaning 2,934 1,946
Travelling 2,689 310
Hospitality 726 312
Staff training 7,703 1,540
Printing, stationery, photocopying and postage 2,904 3,013
Telephone 1,369 1,384
Office equipment maintenance 2,612 2,186
IT support 2,400 2,750
Website andIT costs 9,427 9,779
Fixture,fittings and equipment minor purchases 769 38
Bankand credit card charges 10,176 415
Loaninterest paid 12,181 10,967
Employedstaffcosts 147,868 130,990
Recruitment costs 0 2,166
Independent Examiner fees and payroll costs 2,884 2,187
Consultancy Fees
Church Centre alarm system andlift costs
1,988 2,104
Sundry expenses
Professional fees
: 188
0
(0)
3,445.05
234,298 195,234
Depreciation - Property 24,725 23,510
Depreciation - Furniture and Fittings 1,670 2,778
Depreciation - Office Equipment 2,395 2,113
28,790 28,401
TOTAL RESOURCES EXPENDEDperNote 3 to Financial Statements 558,840 464,511

Unrestricted Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2022 2021
£ £ £ £ £
RESOURCES EXPENDEDINFORMATION
Missionary and charitable giving:
Overseas:
Support ofD & U Drew 4,050 4,050 5,500
Support of L& O Muerasse 4,050 1,470 5,520 8,783
Support ofG & S Venables 1,500 1,500 1,500
Support ofM Hayter 6,050 4,658 10,708 5,450
Support ofJuba School 250 - 250 200
Support ofJenga 4,500 370 4,870 -
Support ofR Henderson 2,801 2,801 3,561
Support ofSarah & Joe Harvey 4,050 300 4,350 5,850
UKbased:
ACTS 435 140 140
Canterbury Schools Worker 1,320 1,320 1,425
CanterburyWelcomes Refugees 50 150 200 -
Family relief 29 29 -
Friends International 4,000 1,000 1,000
GE Taylor 4,515 276 4,791 3,940
Jenga UK - - 3,061
Ruth RadleyCMS 1,000 4,000 2,000
Time Out 1,500 1,500 1,500
UCCE- E Curryer 1,500 1,500 1,500
Ugandatrip 2,600 2,600
10%of relevantgiving
Partnership giving:
Fusion 300 300 300
Christ Church Christian Union 500 500 500
Kent University Christian Union 500 500 500
Transfer between 021 & 003
-

188

188

-
Total Missionaryand Charitable Giving
As shown on Page 11 38,849 7,580 - 46,429 46,570