THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD (REGISTERED CHARITY NUMBER 1137783) REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Report of the Trustees for the year ended 31 December 2021 The trustees, who are the members of the Church Council. present their annual report and accounts for ihe year ended 31 December 2021. The trustres confirm that the reporr and financial statements of the charity comply with the current s¢aturory requirement5, the requirements of the thariry's governing drxumen¢ and the provisions of "Accounting and Reportlng by Charityes: Sratement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporung Srand3rd applicable in the UK and Republic of Ireland (FRS 102}" leffeciive l January 2015) (Charlies SORP FRS 102). l. Alm and Purpose The Church Councll has the responsibiliry of cwerdting with the incumben¢ the Reverend Canon Bryan Knapp. in promoting in the ecclesiastical parlsh, the vthde mission of the Church, pastoral, evangelistic. social and ecumenical. The Church Council 15 a150 specifically responsible for the MaIn￿nanCe of the Church Complex of St Andrew's. 2. Oblectlveg and actlvltles for the publ1¢ benefit Our maln objective a5 a Church is co promote the gospel of our Lord Jesus Christ according to the doctrines and practsces of the Church of England and Meth¢)dist church. Our responsibility is to share the Good News of God's love with the community we serve. The rrustee5 are commitced to enabllng as many people as possible to worship at our church and to become parc of our parish community at St Andrew'5. We want to be a church without wa115. one which reaches ouc to the communlty and the world ar large. We want to grow in Chrisuan maturiry and to know and understand God'5 will for our lives and our church. Our services and worship put faith into prnctlce through prayer. preaching, scrpture reading5, muslc and sacrdmenL We encourage people to live out their f￿th as part of our parish community through worship and prayer. learning about the Gospel and developing their knowledge and trust in jesus: providing pastoral care for member5" running organi5ed and infornial activiues for church members. families. young people and children and suppordng missionary and outreach work both overseas and in the UK. Whèn planning our activities for the year. including setting the grnnt-making policy. the incumbent and the trustees have relerreil co the Chariry Commission's guldance on public benefit and, in particular. the specifit guidance on tharrties for the advancement of religion. They have a150 tonsidered how the charity had succeeded in delivering its aims, including publlc benefi( when reviewing the achievements far the year. which are summarised below (Secuon 5). and which the trustees considered w be 3 public benefiL J. St Andrew's Church Centre CoMpl￿- Publlc 8Ènellt To facilitste this worl the trustees recognise the importance of maintaining the amenities and the fabric of the Church Centre Complex and ensuring that the faclliries remaln welcoming to chose visiun8 our church buildings. The public can freely access all of our arnenitie5 and can enjoy, and particlpate in, all of our activities, $ufy'ec¢ to observing safeguarding arrangemenrs currently in force. The Charity furthers i¢s charitable purposes for the public benefit through its grant-maklng policy, which is set out below. 4. Pollcles on Grant maldng. Investment and Fundralslng 4.1 The charity has esrabllshed 1¢$ I￿￿￿011cY to achieve irs objectives for the public benefit, Application5 for zrants are not invited. Our pollcy is to make grnnts to misslonary charltles we ftomintte, and co our Parish link with Bereko (Tanzania). based on l O percent of our annual voluntary income. The l O percent also Includes an equal amount to be used to fund our Mission Opportunity Fund (see below). All grants are made to charities and to individua15 where there is accountability and transparency in the vrdy they use these funds. We seek and receive regular updates and reports from each charity on how these grdnts are spenL In respect of the ir is our policy to give avrdy the vast majority of the annual surplu5 made by the Shop, consistent with maintaining adequate re5erYe5 to meet normal rrading requirements (three months. purchases of goods for resale, plus a margin lor conringencies). However, for 2021. it vrds decided to set aside a further £1,381 to top up the sum put aside in 2020 for the refurbishment and upgrade of the shop premises. as further work5 remain to be carried out in 2022 as part of a tsyo-year programme. The toral held for this purpose at the end of the year vrns £3.0(X). In addition, a sum of £51XI VAS left in reserves co meet the anticipaied cost of scock v4rite- downs in 2022. The Shop makes grnnrs to organisations based in the UK which are Christian in outlook and practice. which promote susrainable livelihoods and devejopment opportuniries to marginalised people5 and communities throughouc the world. having regard to the impact on che environmenL Details of 311 grants made in 2021, and the recipient Organi￿¢10n5. appear on page 14 of the Financial Statemenrs. 4.2 Inves in ludi The trustees have adopted a risk-averse approach to investmenrs. In view of their low risk appetite. the trustees are willlng co accept a lower rate of retum by placing surplus funds on dep051t with the CCLA, in return for cerrainty and tlexibility. The charity does not make social or progrdm related invesunents. Our policy is co raise the vast majority of our funds from withln the church membership. The frequency of fundrdislng activity is relatively low, as most churchworpnised events are free. 5. Slgnlficant Achlevements and Perforniance Thos section of the report 5ummarises rhe main achievements of the Charity and the difference our work made to our beneficiarie& and vthere possibl& explains any wider benefits to communlties as a whole. in nde "Consider it pu￿ p)y. my brother& whenever you foce triols of mony kind& because you know thot the testing of y￿r forth devebps petseverance" Uomes 1.'2-3). "(Love) oh¥(rys Prtrtects. aNvoys trusts olwoys ho￿ dhvoys Perseveres." (I Corinthions 13.. 7). "You need to Persevert so thtx when you hove done the of God. yw w711 receive ￿Ul he has romi5ed." (Hebrews 10.. 36). Suffering is a reality for everyone, including Christians. No one is exempL The devastating effects of the pandemic during the pasc twenty months have borne this ouc Persevernnce- not giving up - 15 an essential part of our Chrisrian faith. God want5 US to persevere no matter vthat happens. For the second 5ucce5siYe year. we have had to learn how to overcome the challenges. obstacles. difficukies and tria15 which we a5 a church family faced, directly and indirettly, as a result of the Impacr of the Covid pandemic. In the midst of rhe rapidly rising number of Covid cases during the first half of 2021, our individLRI an¢J collective faith mOti￿4ted us to persever& no matter whai we faced. As trustees. we want ro tell our story of how as a church we have adapted to living with Covid. In particular, the actions we took to keep the church witness alive within the wider communlry, to support those members who understandably felt isolated and cut-off from human contacc to reassure those who feared the worse for themselves and for their familie5, and to draw near to those vtho had rK) one to turn to for cornfort and communicapon during the lengthy lockdowns. As a charity operating for the PUl￿1C benefil we take seriousty our ducy to prorect our members. our hall hirers and users. and the public who visit the premlses to worship, and tts shop. Protecting people and keeping them safe has been a hallmark of our approach. Ours Is a scory of Perseverance- keeping going despite the obmcle Providing Pastoral 5UPPOrt to keep mordle up. Planning for vny5 to keep all those who used our premises safe on reopening. Preparing for the inevitable influx of newcomers into Paddock Wood. some of whom have started ro a￿Thd our church. Sn search olfriendship and fellow5hlp. This the biggest challenge we faced when the year began. As January the I" came. Kent vrns already in Tier 4 of the Government's Covld measures. We had for the first time in our history at Sr Andrew's had to cancel our physical Chriszmas services. It was sadly clear thac rhe resE of the counrry was seeing an increase in number5 of infection. and so on the 6" January England vftnt Into its 3" lockdown. From having had a good reopening after rhe first lockdown in 2020 we went back to onllne servlces and held our Lent course via Zoom. Thi5 later evenl certainly had a great up take but as 15 usual with modern technol¢>gy Ihere were some initial gremlins! The video format of service5 allowed once again the opportuniy to record some intrrviews with people arbd to receive report5 from mission panners. an aspect we have carried on into some of our l 0.30am services. During lockdown 3 we also managed to continue w meet the majority of our cornmitments as a Church Council. in our school's worl to home group members. and with the occasional soclal event. Sharon also ran a 5uc¢essful Alpha course on Zoom and thi5 has certainly given u5 ideas to follow up for those not able to come out of an evening. In truth eyeryching took much longer to prepare and deliver and l am grateful to all those who helped support and deliver everything from weekly prayers through to our online services and 50 much more. We must at this point thank John Dean for his SUPPQrt in helping pur togecher rhese online services, for his patience and concern to make it 'right on the night. and hi5 professionalism. Wlth an eye on the future and the releaslng of lockdown. meetings were continually regarding when to bring staff back from furlough, how we open up gradually to both hall users and church servlces, and how we would reassure members of the congregation that it wa5 safe to return. Again a grea¢ amounc of thanks mus¢ go to Rachel Smrth who helped and guided us back at the various stages of change that occurred in 2021. We were glad to set our sights on an Easter reopenin£ which thankfully happened and through the 5ea50n of perseverance. which brought tiredness and challenge, resurrectii)n was experien¢ed. This area of the churches life was once again given high pri¢yity not only by those In leadership but generalty by the whole cowegatioTr. On a more fornial basls the congregation had been divided Inw 2. groups with home group leaders look after those they would normally have suppor￿. Whilst the remaining120 members dlvided irlto groups with a narned person who would make contact from rime to (ime. However, we are a150 avrare that many from the congregation supported friend5 and neighbours and lived out their Chrlsrlan calling in very practical ways. We were also con5CiOU5 of those vtho had kindly agreed to go on furlough (our paid sraffj, and Line managers and the Vicar reached out to them from time ro time to reassure them they had not been forgotten, and to glve some locus to the conversarion around po￿ntial return dates. The Steering group mei on a weekly basis to re￿eW the ministry of St Andrew's and where possible to guide and support care directed to individua15. Prayer was also an Impor¢ant part of the weekly meecing and we experience some real encouragemenr5 and answers to those prayers. Some of rhi5 work still coniinues especially focused on those who we have not seen return to the congregation in worship. During the Last two Yea￿ lives have changed health wise, for some increased anxiety, and for others the needs to be transporEed to church have increased. Whilst we do our best to respond to some of 'human re50urce5 at this end has a150 decreased. This has then had a knock on effecc where our Home Communion numbers has increased during 2020. Finally. pastornl support was also offered by our church through Ihe continued support of The Communiry Storehouse and rhe Christmas lunches- again delivered to households. A new enterprise supporring families during school holidays called FEAST was a150 Started in the summer. and this is currentty in a pilot phase before we fully commi¢ to rt. nni For much of the lasr years, time hJs been spent planning. risk assessing. lisTrning to people working through a list of restrlcuons and guidelines in addition to planning for Services and to keep the life of St Andrew'5 going. We have all had ro be ivnre of what ha5 or hasn't been allowed. what safeguards ro put into place. and to read what the general public wish to see. Throughout thi5 time the congregacion has regularly been infomied of changes that have needed to be made vla letter, or em211. We have Taken as our central concern the desire to keep all safe and co ask people to remember it is not just ourselves but others with hidden needs tsr concerns. This it was felt was the righr appropriace Christian response to take. think not only of ourselves, but of other5. Due to the Covid restriction our halls in parricular suffered financially. A great deal of effort VAS put into looking out for the In￿reSt of the hall users, both in pastoral care and supporL Phone calls during lockdown, working wlth them for a pocenrial opening, moving hall usage around to maximise use and numbers. New Tenns and cor￿1￿1)n$ were written to reflect each stage and posr lockdovm scenario. Our usual prattice of planning for a year ahead has not happened due Eo the uncertainty and so general planning of evencs. services etc. have been raken quarterly. However, that does nor mean that we haye not been keeping our eyes on the future. Coming out ol lockdown and opening ro physical events has seen a number of surprises and encouragemerbts. We changed the time5 of our serylces from 8.IX>am to 9.00am and l O.00am to l 0.30am. The first of these service5 has seen a great increase in attendance, maybe in part at the cost of the 10.30am service. but it has been good to see chis service Ydlued. Our l 0.30am remains our maln Se￿Ce and it is to rhis seThice that we have seen the majority of newcomer5 attending. In September we held a newcomers tea and fourteen people were in attendance. Since then we have seen another six people actend in 2021. Some come with a faith ready formed. others are searching, bur we look forward to encouraging them all to make St Andrew's their spiritual home and to journey with u5. To help those new to the church and our existing member5 get to know each other we have during our seryices been running 'This Time Tomorrow.. an opportunrty for people to share testimonies about themsefves and let people know who each other are. We have conrinued to reach out to the new housing development in Paddock Wood {Mascalls Grange) and have door knocked at the times of major festi￿￿15, offering invitrs ro services. Ac Christmas we held an ecumenical carol singing evening with mulled wine and nibbles which despite the weather went down well. With the new development near Foalhur5t Wood starting to be occupied we will reach out to these homes in Easter 2022 and will need to Sfart reaching out to Ehose on Church Farm larer this year. Our 2021 Lent appeal vlas co supporc our ACTS 2 Fund which vrds set up some 13 years ago by a former curate. This fund has helped and SUPFX>rted individua15 in financial need with a one off glfL Wlth new monles this year we were able to help one or trio people who had been drawn to our attention, and the congregaoon a150 responded with help in other ways. Finally the developmenc of individuals gifts and ttlents has also been worked on in some quarters. During the summer three members of the congregarion embarked on Hearing God's Word, Teachin8 God 5 Word a course developed by Rochester Diocese to train people in becoming occasional preachers. Sue Chalkley, Peter Hammerton and Matthew Watts underwok this course and in the beginning of 2022 it is hoped we will hear them preach their first semon at St Andrew's. We are also expkjring with a member ol che cler&y the p0$5ibiliry of him having Permission to Officiare at St Andrew's granted by the &'5hop which we hope will be in 2022. What people are sayln8 about St AndrnWs..... "It took o while for me to muster UP the c¢wroge ond confKlence lo walk into o new community, not knowing onyone and 0$ o &nEle mum. All I con 5(V 15 that l om $0 glod I dKI, I hove mode friend4 1 benefrt from o sense of belonginz und ry chiklren ha¥e been wekomeod preached. 8 of us mec weekly via Zoom between June and Nov .21 (viith a break in August!). Some came from St Andrew5 and also Tonbridge Methodisr Church. one from Edinburgh and one from Peterboroughl It was so good to Share together aboui the Christian faith- to explore and to ask quesrions. The weekly wdeos were engaging and helped us reflect on our own thinking. I admlred the honesty and the frlendships that developed in the group- Zoom was no barrier. Alpha will be back from April 2022 for those whts would like to explore their faith or who would like to find out More about the Christlan faith. This year we have continued ro en8age with Mascalls Grange new housing deY¢lopmenr- cros5e5 of many varieties were delivered ar E3sTrr with some good conversations and a welcome to those new to the area. At Chrisrmas we held community caro15 on the estate with mince pies and mulled v￿ne. Our youth and children's team have engaged the communiry in many actiwties and evenrs. A fish and chip supper and qulz ￿￿s held for Haryest this year. We had a welcome tea for those new to Sr Andre￿￿. Christmas day lunches were delivered too tharbk5 to a great tearnl One of our members rrdined to be a Coach with Tran5formin8 Lives for Good- dedicating vme to engage with a child from Paddock Wood Primary Academy (more needed!). We also began FEAST lunches (Families Eating And Sharing Together)- meals and actlvltles for families on low 5ncomelwho ￿lue it in the school holidays which we hope to concinue. The 'Follow che star. and Fairtrade stall ar the Light5 Up event saw many conversations and connections with rhe whole of the communiry. Community Engagemenc involves us all and this is a snap5hoLI I know so many of you are involved in the community in so many ways! If you would like to join the plannin8 team for one or events or if you have any ideas, please do let Sharon know. Thank you. What Deople are saYinR about St Andrew's.... Our first encounter from St Andrews wos o har>dmode Angel ot Christm05. We were deli2hted to receive a knock and some infom7otion abo￿ the Churdj. We were Lleli2hted with the worm welcome from the Church dnd the interest in ensurin2 our son hos access to &'blicol moteriols. art5 and crofts. Moy God contin(Je to ble55 St Andrews tls it continues to shine its Ight in our rurol town of Poddock Wood." Renl and Wilfred 9 homegroups have continued to either meer in person when restrictions have allowed, or via Zoom during 2021 to offer one another supporE and to engage in their di5ciple5hip together. One group's season to meet came to an end for various reason5. a couple of members amalgamated in to another group. Two have had changes in leaders. Material has been varied and sorne have made use of (he Homegroups Websi￿ which provides some good resourees. Homegroups were involved with the Fruttfulness on the frontline series during Lenc and some with Worship in the Waiting. the Advent group that ran on Weds afterftoons (in person) and evenings (zoom). We hope to profile homegroups soon and ￿ rf others would like Eo be parc of a group. Please do let Sharon know if you would like to join a group or if you can offer to host and lead a homegroup with supporc M thodlst Clrcult We are blessed to be involved in God's mission together as an Anglican Methodist Church and also more widely in the circuit as we minister alongside other denominacions. Rev John (Otford and Superintendent). Fiev Dermot (Sevenoaks). Rev Helen (Tunbridge Wells) and l are also blessed by the role work of lay people both at St Andrew's and also in the rural section pastored and led by Phil Staddon (living at East Peckham> and in Ihe work of lay pastor Richard Cannam. We continue to see where God is leading us. presently there is much focus on the developrnenc prolect for the Easc Peckham Methodist and the refurbishment of the hall and kitchen at United Emmanuel. Tunbrid8e Wells. alongside many outreach acttvities and events throughout the circuiL Connexionally. there is a focus on the Methodist Way of Llfe whSch is a tool for disclpleship and mission. The Conference of 2021 voted in favour of the recommendations of the God in love unltes us repor4 wlth Church Councils being able to vote as to whether they will authorlse their premises for same sex marriages. Our Church Councll supports and works to uphold the followlng statemenr Every person ha5 a value and digniry which comes dlrectly from che creation of male and female in God'5 own image and likeness. Christian5 see thi5 pocenrial as fulfilled by God's re-creation of us in ChrisL Among other things Ihis implie5 a duty to value all people as bearlng the Image of God and therefore to protect them from hami. We are Commit￿ to: The care. nurture of. and respecdul pastoral ministry with. all children and all adults The safeguarding and protection of all children. young people and adults when they are vulnernble The esrabli5hing of Safe, caring communitles, vlhlch prwde a loving environment where there is a culture of 'infonned vigilance, as to the dangers of abuse. We will carefully selett and rrain all those wlth any responsibility within the Church in line Trmth safer recruitment principles. including the use of criminal records disclosures and registration with the relevant vetting and barring schemes. We will respond, Y4ithout delay to every complainc made which suggests that an adulL child or young person may have been harmed. co-operating with the police and local authority in any investigation. We wll seek to work anyone who has suffered abuse. developing with him or her an appropriale ministry of infornied pastoral care. We V￿11 seek to challenge any abuse of power. especially by anyone in a position of trusL We will seek to offer pastoral care and supporu including supwyi5i0n and referral to the proper authorities, to any member of our church communtty known to have offended against a child. young person or vulnerable adulL The Church Council confirms that in all these principles we have followed legislation. guidance and recognized good practice. We have complied with the ducy under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty ro have regard co House of 8i$hops' guidance on safeguarding of children and vulneralAe adulrsl. In 2021 a large number of people updared rheir Basic and Foundation training to equlp them to recogni5e the signs of abuse and u) know how to handle SLtch dlsclosure5 in both young people and vulnerable adulcs. Some DBS checks were carried ouo and reporting of worries raised by the congregation or leadership tearn were foll0v￿d up with the Diocesan Safeguarding lead and where appropriate Kent Police. Church Council were bi monthly updated. in a confidential manner, by che Parish Safeguarding Officers on changes updates and acoons taken. We also held a Safeguardlng Sunday in whlch the importance of this work was highlighted, with the emphasis on the need to make safeguardlng an integrdl part of the culture of St Andrew's. Our companionship link with Bereko continues in good hean despire the pandernic, mainly thanks to Wh3tsApp! We send and receive a good flow ol prdyer requests. news, pictures and vldeos. The Bereko Community Par¢nership now includes a represenotlve from Stjustus. whlch Is wonderful as we are always made so welcome by the Roman Catholic sisters vthen we sray in Bereko. Mascalls Academy is very active in its fundrnising and avrdreness r3ising activioes. Their vice prlncipal will be joining our next Visit y￿th a view to taking srudenrs the nexi tsme. During the year, they rdised approximately £1,500 for Bereko. Paddock Wood Primary Academy send Thvo lovely picture5 to the Primary Schools In Bereko at Christmas time showing the children holding up letters thar Spelled Happy Christma5 in English and in Swahili. We are grnteful ¢0 Paddtxk Wood Town Councll for funding the annual c05t of the Bereko website (£316) vN4w.bereko.co.uk The Bereko pasvx, Rev Richard Suki. vn5 made a Canon last year and also moved on to another parlsh and deanery (he ￿￿11 be Area Dean there too). He is now living in a very dry part of the Diocese and he and Eva have returned to living in a b3sic mud brick home with no running water or electriciry. The good news th¢)ugh is that their parish, Maziwa. is already linked to Si Peter's Pembury and St Peter's ha5 plans to supporr them in the way that we were able to in Bereko. We gave Richard a leaving gift of £400 comprising personal contributions and £ 100 from Church funds. He used the money to buy roofing sheets for his reurement house at Chemba. The new pastor at Bereko is Rev Julius Kaka, previously sub dean at Kondoa Cathedral. He 55 now acclimatising to village life. living on a lower income and within a very Islamic community. His wife is Molleli and we look forward to meeting them both and their family when we are next able to vlslL In the meaniime. Julius is very good on WhatsApp, just a Richard was. We have sent funds for Julius, annual Salary (£650) and also £350 for the parish share to the Diocese. The Bereko Garden Group has been doing really well. growing tomatoes. onions. peppers, papaya, bananas. cucumbers and beans. They have already set up two demonstration plots to share their kr￿Wledge. one on the other side of the village and the other in a nearby village. They are very good at sending pictures and ￿de0$ of the crops which are alway5 Impressive - they are so healthy. We funded a s¢u(ty trip for them co learn abouc chicken husbandry during the year. at their requesL and are vrdiung to hear whethèr thls ha$ stlmulated any Ideas for the cornmuniry. Awareness ralsing necessarily limited again during the year but we dld have a presence within the church stand at the Paddock Wood Carniwdl. and we ran a sponge 5tafion ar the 14ddock Wood haff marathon in the auwmn. which wa5 great fun. The Bereko church famlly Is very keen to make more palm crosse$ but we have had co ask Ihem to pau% production unril we can find a vny to bring them back to the UK - and until we have sold our existing stock of 2.000. Lockd¢￿¥n came at the vffong time in 2020 for palm cr05S We do not yet have any plans to VISIL although we are keen to as s¢)on as It Is safe to do so. Detailed report5 of the specific activlties. achievements and perforniance in other area5 of the church's worl may be found in the separate FMJokleL which does not form part of the TAR . These area5 include: Children. Family and Youthwork Home Groups Community Engagement and Outreach Deanery Synod Fair Trade Shop Mission partners Supporr Group. induding the Mission Opportuniry Fund Pastornl 6. Financial review The adverse effect of the Coronavirus resvicrions meant that Income from Charirable and Trading Acuviries vras ardill considerat￿Y dovm on earlier years. This has been partially offset by the receipt of Furlough and other Governrnent Grnnrs. The nec result for the year, before rewaluition of the Halls complex, is an overall deficit of £31,475 (2020 £37.397) of which £33.243 (2020 £34,179) Yns the charge for Depreciation of the Halls and equipmenL The balance ol free reserves is now reduced 10 £37.338. which is well below the amount the Trustees consider should be retsined lor working capital. It Is. of course, hoped that for the current year. the Halls will be able io operare more normally and for this reason. a break*¥en position is budgeted. However, for the Church's operations there needs to be a signrficanc increase in income to avoid a further drain on our re5er¥es. Re$erve$ Poll¢y Each year the trustees review rhe requirements for free reser¥es. whlch are those unre5trictÈd funds not invested in fixed assets. designated lor specific purposes or otherwis¢ ct)mmitted to ensure that the church can meet all its ¢bligawon& Given the Church's level of free reserves at the year end. the Trustees consider that rhere are adequate resources co contlnue for the foreseeable future. The Trus￿e$ identified no material uncerfainEies or Covld-19 i55ue5 which would mean that the Church would be unable ro operate for the forseeable future. In che case of the Fair Trade Shop (a restricted fvnd), our policy is to di5tribure virrually all of its Surplus for the year as grants to tharities, after providing for a ￿Ve1 of reserrfes equivalent three months, normal expendFwre, including a contingency margln of l 0%. Based on 2021, out¢urn, this level 15 £4,IXIO. Separately, and in addition to the above working capital need, an amount of £3,881 was spent during 2021 on refurbishing and upgrading the r￿t￿re5 in the shop ouc of the £5,500 set aside as reserves in 2020 to meet this expense. The expenditure of £3.881 was incurred in the firsr year of a two-year upgrnde plan. tov4ards which it vrds decided to set aside a further sum of £1,380 to meet tplanned expenditure in 2022. The total set aside a5 reseryes for this purpose was £3,000 at the end of 2021. In addition. funds amounting to £3,000 which were tonsidered surplus to the shop's working capital requiremenu, were (rdnsferred to the Acts2 Fund and the Bereko Fund (both restricted). This redeploy7nent meant that the shop's reserves at the end of 2021 were reduced further. in keeping with the policy outliried above. 7. Governance Issue5 Church Council continued to exercise oversizht over the work, issues and challenges of the variou5 church committee5 through consideraiion of their minutes and any issues hlghlighted for the Council's attention. Rlsks and uncertaintles Four types of rlsk have been idenofied for our purpose. namely financial, operational, stttutory, and legal and repurauonal. Risk monicoring and control procedure5 are in place to manage these types of risk These pr(Kedures are cononual and ongoing. nci The main financial risk for the charity is . A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank and active management ol debcors and creditors balances to ensure sufficient working capital by the chariry. The financial position is reviewed by Council. at each meerlng, in lighr of advice from the Flnance CommSttee, whlch meefs regularly ¢0 monitor and scrutinise the charity's financbal performance against budgeL tf it proved co be necessary. or desirabl¢ a Stvwardship Campalgn would be promoted. Al￿ntIOn has also been focused on n n-fin ￿￿1 risks arising from Safeguarding. food hygiene. fire and health and safety of those who use the church's faciliues. These risks are managed by ensurin8 thac we have up to date and robust pdicies and procedure5 in place, and regular awareness training for 5tsff and volunteers working in these operational areas. The trnstees keep the major risks to which the chariry is exposed under active review. Re5ponsibiliry for overseeing the martagement and proper operarion of the charity's risk systems and risk policies Is vested in rhe Secretary to the Church Council (Cad Warren). Twho 15 also a rrusree. All committees are required ro prepare a risk assessment for each activiry undertaken in the church's name, particularly where proposals m ￿hr affett children. the church's reputation, or have financial implications. Steps are always taken to manage any risks (such a5. for example. seeking to share the risk with other5, insuring against the risk, srrengthening inornal financial controls, or not undertaking the activiry). Health and Safety, personrbel procedure5 and office fvnctions are reviewed on a regular basis. All comfnittees are avrdre Ihat for insurance purp05e5, the Church Council mLb5t be iriformeil whenever any church sponsored activity okes place off-premises. In light of the Covid pandemic. the trustees also reviewed other operntional and business risks {including those to which the Fair Trade Shop were exposed). facing Ihe charity. and believes that the measures which were taken to mitigate and control the svdnificant risks were adequate and effective. Measures taken included. were not limited to, regular risk 35se55ments relating to access to, and use of. the Shop prernise& and the implemenration of strict and frequenr sanitisation controls. QpsL1llQ￿ri$k is managed mainty through supporting only appropriately gifted, qualified and supervised Christian workers and volunteers who fill positions of pastoral responsibiliry. I0￿rISk is managed mainly through supporring only Christian workers who have been rigorously vetted and trained. In addition, rhe Church of Englands Safeguarding Policy requlre5 that all trustees, individuals involved in regular work with children and young people provide references and submic to a Disclosure and Barring Seryice {D8S) check. In addition, the trustees now require all trustres, sraff and volunteers to undergo formal Safeguarding Trninlnx. All committee chairs were asked in November 2021 by Carl Warren (the trusree responsible for governance and risk assurance marrersl ¢0 idenufy the major risk5 they faced, and to review the measures they had in place for actively monitorirt& managing and mitigating the risks arising In thelr area of operation5. The committees were asked w reassure themselves that they had plans In place to effectively deal all identifiable risks. It was left co committee chairs to repon to the Council, on an exceptional basls, any risks whlch they felt were necessary to drdw w the Council's attention. Despite the clos4Jre of the church complex for part of 2021 as a result of l¢xkdown restrictions in England, and the subsequent curtailment of activities by hall hirers as a result of the Covid pandemic, the trustees ensured that regular risk assessmenrs were done whenever the buildings and facilities were used, and in relation to all ourside activitie& 8. People 8.1 S Furlough Perio(ts In order to reduce costs a5 much as possible and to take advantage of the Government Furlough Scheme. the hours worked by Steve Talmage. our Opernfion5 Manager. were reduced a5 much as was praccicable for the month5 January to AugusL Anne Dunn. our cleaner was on reduced hours from January to April and Taryana Angelovl our Organist and Choir Leader, wa5 on full fudough from January to August We are indebted to our paid staff who have shown great flexibiliry 2nd resilience during this last two year5 as we have tried to juggle the needs of the church and the reality of making ends meeL Some work was generously carried out by existing staff members. whilst others were monitored by volunteers. A very big thank you for all your support and giving. Along with our volunteers and building. our staff team is a much- valued resource in the day-10- day operations of our Church. We employed 2 full-time and 3 part-time sraff during the year. In addition, with the permission of the Church Council, one of the Wardens. Carol Barner4 covered the office part-time when the Operations Manager N*dS on furlough. The Human Resources {HR) Committee were activety involved in staff matters during the year. The HR Committee advised on the furloughing of staff and ensured Ihai the staff affected were kept abreast of developmenu through regular contact with thelr line manager. In july, at rh¢ Vicar's requesk the committee carried out a major review of the pay of both the Youth Worker (Sarah Woodcock) and the Children and Families Worker {Hanna R05ser). It's report and recommendations were accepted by the Councll. Staff performance reviews were all completed on time. The HR Committee independently reviewed all the performance report5 and concluded thac the assessments were a fair reflectlon of the high standard of performances reported on. The Committee VAS pleased co confirm from this revlew that the recommendation of the Finance Committee for pay increases for all staff for 2022 was jus¢ified. The Vicar and Methodist Minister have helped co-ordinate and further the objectives of the charicy. During the year, over one hundred Yolunteers from within and OLrtside the church gave wide-ranging help acros5 all the different aspects of the chariw's work Without all of this dedicated and committed work the charity would not be able to accompllsh all that it d¢xs. We conclnue co be indebted fo all of our congregation who share thelr gifts ind skills with the wider body, and for the rime and energy they commit ro the ministry here. Here. mention should be made of the contribution of one Member in particular- Ra h whose knowledge of infection control has been invaluable in keeping everyone using the premises safe. Rachel continues to be our lead for assessing risks. Overseeing safety measure5 and ensuring compliance with all government regulations. Smith However, this year has once again reminded us of the 3geing profile of our corh8re8ation, and of the frailcy of some of our long.5erving volunteers. vthich has caused chem to stand down. For in5tancq the Mission Partners Support Team. vthich has been $0 effectrve for decades, is now short of two permanenr members. We need now to be encouraging and developing those younger members of our congregation to use their grfts and skills so that the work of Christ can continue and the church function as an affe￿1Ve body of witness. We are worktng on to involve some of the new members of the congregation. but family and work responsibilities coniinue co be factors lirniung the ex*nt to which they are willlng to commit the necessary ume for involvement In church activities. 9. Plans for future perlods Due to the uncertainty of the last two years we have not made long term plans for anything. However. with a greater degree of confidence in the air this forthcoming year wlll be about gerylng ¢hing$ back on trdcl renewing our vision and Checking in on some of the challenges. l. In May of 2022 Church CoL¢ncil will starr looknng ro write a Church Development Plan for the nexr rhree years. Supported by a Meth¢)dist colleague from the Circuit we will look at what God 15 doing with us and reflect with other stakeholders. 2. With the increase of new housing in the parlsh we need fo build relationships with the residents on the sites at Foal Hurst Green (Badsell Rd> and The Burrows (Church Rdl. Recent Yisits over the last 2-3 years have given a familiarity to us calling at Mascalls Grange (Green Lane) and a wJrm reception 10 events or publiciry posted. Related to the increase of housing now builc and being occupied will be the hope that the new Primary School can start to be builL 3. Since returning to physical services we have seen a new Inllux of people joining us for regular worship. which is very encourwng. This privilege require5 us as a church to extend a warn) and generous welcome 10 the nevrtomers and to help them integrdte Into the life of our church and where necessary to find and journey in their faich. This 1$ work for us all, and 15 an urgent need, if we mean to keep them within the fellowship. 4. 1 know thi5 15 put in every year bur in the next rwo years we will again see changes In the leadership team of St Andrews. In 2023 we will say goodbye to Sharon as she moves to a new position within Methodism after 4 years with us. Will she be replaced with a 'like for like. is a question currendy being asked within the Circuit as Stipendiary ministers are becoming fewer. A similar challenge will also being felt within the Anglican Church and the realiry is that within this Deanery a stipendiary place may have to be lost. Whilst thi5 shouldn't affect St Andrew'& the likelihood of a new curate grows le$5 and our wealth in Readers may see rhem being asked to supporE others around Ihe Deanery a li￿e more. We h3ve been greatly encouraged by three new preachers I teachers joining the team. and we look forward to their development of the years to ome. l O. Structure. Governance and Management The Anglican and Methodist Church of St Andrew Paddock Wood. is a Local Ecumenical Partnership (LEP) of Anglican and Methodist churth members in Paddock Wood. Ic was registered as an independent charirable Trust in September 2010. The trustee5 and rhe Church Countil are the same body. The srructure of the Trusr is set aut in a New Framework Constitution agreed by the Chariry Commissioners. The Church of England, The Methodist Church land the URC and The Baptist Union> as well as Churches Togerher in England and Churches Together in KenL The governance of the Trust is set out in a Working Policies document and a Sharing of Building5 Agreemeni (both available on our website)- The Charity is administered and managed by the Church Council. ccAnprisin[. (a} ex-officio trustees, being the mlnisters of the LEP. the Curnte. the Youth Worker and the Children and Families Worker: (b) up to sixteen elected Trusrees elecred at rhe Annual Congregational Meeting-. four Wardenslstewards, three Deanery Synod Represenratives. and eighc ordinary members. Wardens1S￿wards are elected every year. but commit Eo serve for three years. Ordinary members serve for three year5; and (c) up to four Co-opted trustees. appointed by the trustees. includlng one repreSenrI￿Ve for Local Preachersl Readers. one represenrative for Pastoral Assistants and co-opted member5. Co•OPted members serve for up to one year uniil the next Annual Co￿regational Meeting. The Youth Worker and Children and Familie5 Worker are ex-officio members of the Church Council. The chair of the Church Council is shared between the Reverend Canon Knapp and the Reverend Lovelock The Lay Chair. who will usually chair meetings when neither minister is avallable. is Sue Chalkley. The newly elected Church Council rake5 office from the end of the Annual CongreDtional Meetlngp which will be held in May. The ind cuon and trdini of any new trustees takes place in a number of ways. First. each Trustee Is given a Member's pack rhe aim of which is to help them in rheir legal role as a Trustee. The pack {tirst intr¢)duced in April 2010, and updated annually), includes a copy of the LEP governing constytution. material on the meaning of Trusteeship. the duties of a Trustee, the marks of good governance. future meeung dates and ropics and details of Church Council Committees and their Terrns of Reference. The Inforn￿￿On in the pack is reviewed and updated annually. During 2016. an updated written Version of the duties and responsibilities of trustees was issued. reflecrFng changes in the law and latest guidance from the Chariry Commission. Secondly. at the firsr meeting of the new Council. rhe Secreury give5 a brief talk on the duties and responslbi1Sties of truscees and ffields quesrions on the workings. objettNes. poli¢ie5 and procedures of the charity. Thirdty. the new trus￿ is trained 'on the job, at trustees, meetings by observation and explanation by other trustees of the workings of the chariry. The Church Council meets every two months. B￿een Church Council meeungs, the Standlng Committee (ccrtnprising the Vicar. the Methodist Minisrer. the Curate, the Church Council Secretary. the Treasurer and the Warden team) is able to conduct church business as necessary. Work on furtherance of the Church's objecclves and aim$ is carried out by a number of commitrees at rhe behest of the Church Council. These comMit￿S carry our detailed work nd make recommendations co the Church Council for future action. Durlng the year, the chalr of each Committee makes a preSen￿tIon to the Church Council on the work of their Committee and the issues and challenges facing them. However, thi5 Prnctice was tempordrily suspended since March 2020. followlng the restriccions Imposed by the government on face-to- face meetings because of Covid. The situation is being kept under regular review. and wlll be resumed when It is judged appropriate. Meanwhite. all key decisions in relatlon to the Charl￿5 srrategy. direccton. policies. finance, use of the Church's assets and major items of expenditure, remain the respon5iblliry of the Church Councll. Though the charlry cooperates with many other tharitsble oryanisatlon$ through the financlal support that ht gives and the work In vknich It Is eng38ed. It has no structural relatlon$hips wlth tharides or other partie& other than with Ten￿ Schools TruSL Tenax Is a Church of England multl-academy trust that exlsts to provide outsonding education in both primary and secondary schools In Kent and East Sussex. In their Church of Engkrffl schod& Ten￿ places particular emph￿15 on ￿ChIng y¢)ung children about Chrlsvan Wdlues. beliefs and ￿dItIOnS ind they model Christlan values tn the th¢y work with young peopl I l. Reference arKI admlnlstratlve dttalls of St Andrnw These are set out below. Name of charlty. The Anglican and Methodist Church of St Andrew, Paddock Wood Reglrtered Charlty Number. 1137783 Reglstered Offl¢e." Maidstone Road. Paddock Wood Kent TN12 6DZ Trustee& The members of the Church Council are its Trustees for the purpose of charity law and throughour the report are collectively referred to as the Trustees andlor the Church Councll. In 2004 8 motlon vns passed at the Annual Meetlng whereby elected members of the Council would serve for 3 years. Cleru. Deanery Synod Represernatives. Reader Represe[￿tIve, Pastoral Assistant Representative, the Youth Worker and the Children and Families Worker. are all ex-officio rnembers of the Council 1.0 they are Councll member5 by right of their posltion. Durlng 2021, the names of the Truste4 their position5 and the da¢e their office expires. were: Name Role Temi endsled The Rev Canon Bryan Knapp The Rev Sharon Lovelotk - Joint Chair Methodist Mints¢er - Jolnt Chalr (ex offlclo) (ex officio) (ex officio) The Rev John Rltson Carol Barnet- Elected Member - Methodist Superintendent Method15t Steward I Warden (March 2023) (March 2022) Sue ch￿kleY - Elected Member - Peter Crouch . Elected Member - Lay Chalr Treasurer (March 2022) (March 2023> (Marth 2022) (March 2021 > (March 2024) (ex offlclo) (March 2022) (March 2021) {Marth 2024) {March 2024) (ex offlclo) Davld Farnham - Elecred Member Linda Hobbs - Elected Member- Deanery Synod Rwesentatlve Ann Mervin - Elected Member Shella Mytler- Elected Member Hanna R0s5er. ChSldren and F?mllie5 Worker Kelth Rosser- Co•ted Member Readers. Representatlve Hllary Sutcon - Jacky Taylor . Elected Member Carl Warren - Elec*d Member . Church Councll Secreury Youth Worker Sarah-joy Woodcock - Bankers: HSBC Banl pl< 105 Mount Pleasant Road. Tunbridge Well& Kent TNI I QP .' UnKy Trust Bank Nine BrindleTr&c< Birmingham Bl 2HB Independent Examinèr: M N Jenk& Chartered Accountants, Commercrdl Road, Paddock Wood, Kenc TN12 6DP Opera¢lons Mamger and Church Councll Secretarlat Sceve Talrnage Approved by the Church Councll on 28 March 2022 and slgned on their behalf by the Rev on B T Knapp Uoint Chair) Signed: Name.. The Rev Canon B T KNAPP Date.. ?tharch 2022 APPENDIX l. Our Vlslon: E¢umenlul Vi$lon Statement As part of the Weald of Kent Methodist ClrcuiL we hve adopted. along wlth the other churches in the circulL a Clrcuit Vision staternenL Thls reads-. In the tsght of the Prnyer of Christ "moy tly all be ort...thot the world moy bel*bt thot you sent me..." Uohn.17..21) ané the iniurKuon to-spare no effon to moke fost with bonds of pe£￿e the unty which the Spiffl li￿$. (Ephesions 4.'3), The AnOKan and Nethodtst Church of St Andrew. Paddock Wood commlts to e*ress the vislble unty of Chrfsts Chufth, and to WO￿ os a united chu￿. in Prayer. in worship ond mlnistry. In making und nurtuiiny (hristsan di5aPle4 '"'"'"'"___"'"_"" in 5eNlng Gods mlsslon in our n￿ghbOUrhood ond bwnd. whme rfaining the d￿1n(lIVe feotures ofmethodiim ond Anfvnism and malntoining our Connections w7th other Angkn ¢Jnd Methothst outslde Poddock Wood. Furtherniore. our own Mission statement for the ministry here at Sr Andrew's reads "Bulldlng a communlty of falth. to wltness to the communlty at large" Our Value an We seek as G¢)d's Church. in JesU5' name and through the power of the Holy Spirit to be: Maturlng In our Faith Prdyerful in all we do Trnnsfomied by our worship Reaching out to our town and the wortd Excired by the opportunitie5 to Share our faith A communiry where all are welcomed. cared for. and valued ## INDEPENDENT EXAMINER'S REPORT TO ## THE TRUSTEES OF THE ANGLICAN AND METHODIST CHURCH OF ST ANDREW, PADDOCK WOOD I report on the financial statements of the Charity for the year ended 31 December 2021 set out on pages 2 to 20. ## RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to: - examine the accounts (under section 145 of the Charities Act); - to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and - to state whether particular matters have come to my attention. ## BASIS OF INDEPENDENT EXAMINER'S STATEMENT My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and fair' view, and the report is limited to the matters set out in the statement below. ## INDEPENDENT EXAMINER'S STATEMENT In connection with my examination, no material matters have come to my attention 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 requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination. I 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. 31 March 2022 T Lane Director in MN Jenks & Co Ltd 72 Commercial Road Paddock Wood, Tonbridge, Kent Chartered Accountants ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2021 ||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted**|**Revaluation**|**TOTAL**|**TOTAL**| |---|---|---|---|---|---|---| ||**General**|**Designated**|**Income**||**Funds**|**Funds**| ||||**Funds**||**2021**|**2020**| |Notes on pages|12-13|5|6|||| ||£|£|£|£|**£**|**£**| |**Income and endowments from:**||||||| |Donations, Legacies and Grants|171497|0|15863|0|187360|183405| |Charitable Activities|15595|0|0|0|15595|15608| |Other Trading Activities|17930|0|13263|0|31193|21651| |Investments|33|32|0|0|65|317| |**Total**|**205055**|**32**|**29126**|**0**|**234213**|**220981**| |**Expenditure on:**||||||| |Raising Funds|106|0|12935|0|13041|6997| |Charitable Activities|237682|3366|11599|0|252647|251381| |**Total**|**237788**|**3366**|**24534**|**0**|**265688**|**258378**| |**Net income/(expenditure)**|**-32733**|**-3334**|**4592**|**0**|**-31475**|**-37397**| |**Transfers between funds**|**28338**|**-11397**|**-4**|**-16937**|**0**|**0**| |**Other recognised gains/(losses):**||||||| |Gains/(losses) on revaluation of fixed assets for||||||| |the Charity's own use|0|0|0|45605|45605|10726| |**Net movement in funds**|**-4395**|**-14731**|**4588**|**28668**|**14130**|**-26671**| |**Reconciliation of funds:**||||||| |Total funds brought forward|41733|265547|17158|790239|1114677|1141348| |**Total funds carried forward**|**37338**|**250816**|**21746**|**818907**|**1128807**|**1114677**| For Comparative figures for 2020 refer to Page 20 2 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** ## **BALANCE SHEET AT 31st DECEMBER 2021** |Notes on
pages
**FIXED ASSETS**
Tangible Assets
15
**CURRENT ASSETS**
Stocks
15
Debtors
15
Short Term Deposits
15
Cash at Bank and in Hand
15
Total current assets
**LIABILITIES**
Creditors: Amounts falling due
within one year
15
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
**FUNDS of the Charity**
18-19
Restricted income funds
Unrestricted Funds
General Funds
Designated Funds
Revaluation Reserve
TOTAL FUNDS|**2021**
**£**
**1018220**
**4350**
**24158**
**73777**
**42621**
**144906**
**34319**
**110587**
**1128807**
**21746**
**37338**
**250816**
**818907**
**1128807**|**2020**
**£**
**1003469**| |---|---|---| |||**4630**
**22439**
**73695**
**35296**| |||**136060**| |||**24852**| |||**111208**| |||**1114677**| |||**17158**
**41733**
**265547**
**790239**| |||**1114677**| The notes on pages 2 to 20 form part of these accounts. Approved by the Church Council on 28th March 2022 and signed on its behalf by: The Revd. Canon Bryan Knapp (Joint Chair) Peter Crouch (Treasurer) 3 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** ## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2021** |**Cash Flows from Operating Activities**
Net Income/(Expenditure) for the year
Adjustments for:
Depreciation of fixed assets
Interest received
Decrease/(Increase) in Stocks
Decrease/(Increase) in Debtors
Increase/(Decrease) in Creditors
**Net cash generated from operating activities**
**Cash flows from investing activities**
Purchase of equipment
Interest received
**Net cash provided by(used in) investing activities**
**Net increase/(decrease) in cash and cash equivalents**
Cash and cash equivalents at beginning of the year
**Cash and cash equivalents at end of the year**
Components of cash and cash equivalents:
Short Term Deposits
Cash at Bank and in Hand|**2021**
**£**
-31475
33243
-65
280
-1719
9467
9731
-2389
65
-2324
7407
108991
116398
73777
42621
116398|**2020**
**£**
-37397
34179
-317
1002
4754
-998| |---|---|---| |||1223| |||0
317| |||317| |||1540
107451| |||108991| |||73695
35296| |||108991| 4 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2021 - DESIGNATED FUNDS AND REVALUATION RESERVE |**Maintenance**|**Maintenance**|**Fixed**|**Mission**|**TOTAL**|**TOTAL**|**Revaluation**|**Revaluation**| |---|---|---|---|---|---|---|---| ||**and Repair**|**Assets**|**Opportunity**|**Designated**|**Designated**
|**Reserve**|| ||**Funds**|**Reserve**|**Fund**|**Funds**|**Funds**||| |||||**2021**|**2020**|**2021**|**2020**| |Notes on pages|12-13||12-13||||| ||£|£|£|£|£|£|£| |**Income and endowments from:**|||||||| |Donations and Legacies|0|0|0|0|0|0|0| |Charitable Activities|0|0|0|0|1310|0|0| |Other Trading Activities|0|0|0|0|0|0|0| |Investments|32|0|0|32|50|**0**|**0**| |**Total**|**32**|**0**|**0**|**32**|**1360**|**0**|**0**| |**Expenditure on:**|||||||| |Raising Funds|0|0|0|0|0|0|0| |Charitable Activities|550|0|2816|3366|3560|0|0| |**Total**|**550**|**0**|**2816**|**3366**|**3560**|**0**|**0**| |**Net income/(expenditure)**|**-518**|**0**|**-2816**|**-3334**|**-2200**|**0**|**0**| |**Transfers between funds**|**1020**|**-13917**|**1500**|**-11397**|**-12309**|**-16937**|**-16207**| |**Other recognised gains/(losses):**|||||||| |Gains/(losses) on revaluation of fixed a|0|0|0|0|0|45605|10726| |**Net movement in funds**|**502**|**-13917**|**-1316**|**-14731**|**-14509**|**28668**|**-5481**| |**Reconciliation of funds:**|||||||| |Total funds brought forward|47088|213230|5229|265547|280056|790239|795720| |**Total funds carried forward**|**47590**|**199313**|**3913**|**250816**|**265547**|**818907**|**790239**| 5 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2021- RESTRICTED FUNDS ||**Shop**|**Other**|**TOTAL**|**TOTAL**| |---|---|---|---|---| |||**Restricted**|**Restricted**|**Restricted**| |||**Funds**|**Funds**|**Funds**| ||||**2021**|**2020**| |Notes on pages|12-13|12-13||| |**Income and endowments from:**|£|£|£|£| |Donation, Legacies and Grants|10955|4908|15863|17105| |Other Trading Activities|13200|63|13263|7735| |Investments|0|0|0|15| |**Total**|**24155**|**4971**|**29126**|**24855**| |**Expenditure on:**||||| |Raising Funds|12935||12935|6892| |Charitable Activities|8400|3199|11599|18228| |**Total**|**21335**|**3199**|**24534**|**25120**| |**Net income/(expenditure)**|**2820**|**1772**|**4592**|**-265**| |**Transfers between funds**|**-4792**|**4788**|**-4**|**2643**| |**Net movement in funds**|**-1972**|**6560**|**4588**|**2378**| |**Reconciliation of funds:**||||| |Total funds brought forward|12692|4466|17158|14780| |**Total funds carried forward**|**10720**|**11026**|**21746**|**17158**| 6 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD Charity Number 1137783** **Notes forming part of the financial statements for the year ended 31st December 2021** ## **ACCOUNTING POLICIES** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are set out below: ## **(a) Basis of Preparation and assessment of going concern** The financial statements have been prepared in accordance with the charity's Trust Deed, the Charities Act 2011, the Church Accounting Regulations 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015), and the Charities SORP (FRS 102). St Andrew's meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or replacement cost, unless otherwise stated in the relevant accounting policy notes. The accounts include all transactions, assets and liabilities for which the Church Council is responsible in law. They do not include the accounts of Church groups that owe their main affiliation to another body, or those that are informal gatherings of church members. Given the Church’s level of free reserves at the year end, the Trustees consider that there are adequate resources to continue for the foreseeable future. The Trustees identified no material uncertainties or Covid-19 related issues which would mean that the Church would be unable to operate for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. ## **7 (b) Income recognition** All income is recognised in the Statement of Financial Activities (SOFA) when there is evidence that the Church Council is entitled to the income, any performance conditions attached to the items of income have been met, it is more likely than not that the income will be received, and the monetary value can be measured reliably. Details of individual sources of income and the basis on which each source is included are set out below: ## **(c) Offsetting** There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102. 7 ## **(d) Donations and Legacies** _Collections_ are recognised when received by or on behalf of the Church Council. Collections made by the church on behalf of another charity are excluded from the accounts, where the church acts as an agent in such situations. _Planned giving_ receivable under Gift Aid is recognised when received. _**I** ncome tax recoverable on Gift Aid_ donations is recognised when the income is recognised. Claims have not been made on receipts from donors who are no longer liable to pay income tax. This income is shown separately. ## _Income from Government and other Grants and Donations_ Grants are recognized when there is reasonable assurance that the charity will comply with the conditions attaching to the grant and the grant will be received. Grants do not need to be applied for at the reporting date in order to be booked in the accounts, as long as there is reasonable assurance that the grant claim will be successful and relate to the period in question. In accordance with FRS 102 (section 24), the accrual model has been chosen as the accounting policy for the purpose of recognizing government grant income. Grants were received for the Fair Trade Shop from Tunbridge Wells Borough Council during the year amounting to £10.955 (2020: £11,905).They were given as part of the Government’s business support scheme to help charities, among other businesses, stay afloat during the lockdown periods from March 2020. There were no unfilled conditions and other contingencies attaching to the grants. The Fair Trade Shop has not benefitted from any other form of government assistance during the period under review. Where a grant is received specifically to assist in financing a tangible fixed asset, a Designated fund is created equivalent to the amount of the grant and released to match the depreciation charged over the useful life of the tangible fixed asset. The amount not yet released in this way is carried forward on the balance sheet. In the case of a donation, entitlement usually arises immediately on its receipt. _Legacies_ to the Church Council are accounted for as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. ## **(e) Charitable activities** _Parochial Fees_ due to the Church Council for funerals, weddings, banns, etc. are recognised when received. _Sales of Christian books_ and Bible reading notes from the Fair Trade Shop are accounted for gross. 8 Income from _Halls lettings_ for church purposes is recognised when the rental is due. _Events_ - Funds raised by the St Andrew’s Day Event, the Harvest Supper, Children and Youth events and similar events are accounted for gross. The net proceeds of the St Andrew’s Day Event and the Harvest Supper are distributed for charitable purposes. G _ifts in kind_ are brought into the accounts at cost or estimated value to the Church Council. Individual gifts with a cost or value of less than £1,000 are recognised and written off in the same period in which they are received. No amounts are included in the financial statements for services donated by volunteers. _Unrealised gains or losses_ are accounted for on revaluation of land and buildings at the end of each year and shown on the face of the SOFA in accordance with the Charities SORP (FRS 102). ## **(f) Other Trading Activities** Sales of the Fair Trade Shop and Halls lettings for non-church purposes are recognised on a receivable basis. ## **(g) Interest Receivable from Investments** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the bank. ## **(h) Donated goods and services (Professional and Voluntary)** Donated goods to the Fair Trade Shop are not recognised because of the difficulty in arriving at a fair value for them. Donated professional services are recognised as income when the charity has control over them, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of members and friends of the church is not included in the accounts, but is described in the Trustees Annual Report. ## **(i) Expenditure and liabilities recognition and irrecoverable VAT** Liabilities are recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured with reasonable certainty. Expenditure is classified under the following activity headings: - Cost of raising funds comprise the costs of commercial trading, including goods bought in for resale in the Fair Trade Shop, and the cost of the envelope scheme. - Expenditure on charitable activities includes Grants to several Christian charities in furtherance of the charity's objectives and their associated support costs. 9 Certain expenditure is directly attributable to specific activities and has been included in these cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across both categories on a basis consistent with use of the resources. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **(j) Grants payable** Grants payable are payments made to third parties in furtherance of the charitable objectives of the charity. Provisions for grants payable are made when the Church Council decides on the recipients and the amounts when finalising the annual accounts. Recipients are not informed in advance. ## **(k) Denominational Pledge and Quota** From 2015 the Diocese includes the cost of ordained clergy in arriving at the requested Parish Pledged Offer. It is no longer collected separately. The cost of a curate is shared across the Diocese. The Church supports the local Methodist ministry through a quota contribution under a local ecumenical agreement. No part of these contributions was unpaid at 31st December 2021. ## **(l) Allocation of Support Costs and Governance Costs** Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are those functions that assist the work of the charity, but are not associated directly with charitable activities undertaken. Support costs include music and choir, organist, upkeep of services, and evangelism and outreach. Support costs including governance costs have been allocated to expenditure on charitable activities. ## **(m) Tangible fixed assets and depreciation** Individual fixed assets costing £1,000 or more are capitalised initially at historical cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Asset category Annual rate Freehold land and Buildings over the remainder of its useful life (31.12.21 36 years) Furniture and Equipment over 4 years Solar Panels over 10 years 10 ## _Notes;_ ## _Land and buildings_ The church hall complex, built in 1997, is owned by the Church Council. The complex and contents were revalued on 29 September 2021 on the basis of the replacement cost of the building and contents, as calculated by the church insurers, Ecclesiastical Insurance Group plc for insurance purposes. Depreciation on the complex and contents is calculated on the revalued amount so as to write off the asset, by equal annual instalments, over the remainder of its useful life (36 years). ## _Heritage and Other Tangible fixed Assets_ The Church Council does not own the church building, which is vested in the Rochester Diocesan Board of Finance. Accordingly, the value of this heritage asset has not been brought into these accounts. _Other tangible fixed assets_ are included in the balance sheet at cost. Depreciation, commencing in the year of purchase, is provided on a straight line basis over ten years for solar panels, and for other equipment used within the church premises, over 4 years. Individual items of equipment with a purchase price below £1,000 are normally written off when acquired. ## _Moveable church furnishings_ Moveable church furnishings held by the Vicar and Churchwardens on special trust for the Church Council, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the Church’s Inventory which can be inspected at any reasonable time. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. All expenditure incurred in the year on individual items under £1,000 is written off. ## **(n) Current assets** _Debtors_ : Trade and other debtors are recognised at the settlement amount due after any trade discount offered . Subsequently, they are measured at the cash or other consideration expected to be received. Prepayments are valued at the amount prepaid net of any trade discounts due. _Stocks held for sale_ have been valued at the lower of cost or net realisable value. Donated items of stock are not recognised in these accounts because of the difficulty in valuing them at fair value. Stocks of consumables have been valued at cost. _Short-term deposits_ include cash held on deposit with the CBF Church of England Deposit Fund, Rochester Diocesan Board of Finance or at the bank. ## **(o) Creditors and provisions for liabilities** Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 11 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021 |Income and Endowments from:
Donations, Legacies and Grants
Gift Aid Donations
Income Tax Recovered
Gift Aid Small Donations Scheme
Regular giving not Gift-aided
Collections (open plate)
Contribution from Church Society
Furlough Grant
Business Support Grant
Other Donations and Grants
Total
Charitable Activities
Weddings and Funerals
Coffee Shop
Solar Energy Cashback
Halls
Magazine sales and copying
Children and Youth activities
Events
Other
Other Trading Activities
Hall Lettings and Church Hire
Shop
Sundry
Investments
Interest earned on monies on deposit
**Total**|General
£
86461
21876
1422
17180
1897
25579
13807
0
3275
171497
1697
1436
3629
4613
1768
2193
137
122
15595
17930
17930
33
205055|Designated
£
0
0
0
32
32|Restricted
£
2370
333
10955
2205
15863
0
13200
63
13263
29126|Total
2021
£
88831
22209
1422
17180
1897
25579
13807
10955
5480|Total
2020
£
88154
22038
1355
16957
2352
24337
8573
11906
7733| |---|---|---|---|---|---| |||||187360|183405| |||||1697
1436
3629
4613
1768
2193
137
122
15595
17930
13200
63
31193
65
234213|2235
550
4516
2720
3112
791
184
1500| ||||||15608| ||||||13916
7735
0| ||||||21651| ||||||317| ||||||220981| 12 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021(Continued) |Expenditure on:|Expenditure on:|General Designated|General Designated|Restricted|Total|Total| |---|---|---|---|---|---|---| ||||||2021|2020| |Raising Funds||£|£|£|£|£| ||Stewardship costs|106|||106|105| ||Shop|||12935|12935|6892| |||106|0|12935|13041|6997| |Charitable Activities||||||| ||Missionary and Charitable Giving (Note (vii) page 14)|10011|2816|11499|24326|29134| ||Ministry Diocesan Parish Share|58340|0||58340|58340| ||Weald of Kent Methodist Circuit|14118|0||14118|13822| ||Ministry expenses Clergy|3727|0||3727|3398| ||Children and Youth Workers|41465|0||41465|38013| ||Running, Maintenance and Equipment costs|11636|550||12186|10616| ||Support Costs|10124|0|100|10224|9801| ||Management and Administration|19459|0||19459|19114| ||Governance costs|17|0||17|51| ||Halls|32042|0||32042|31910| ||Children and Youth|3449|0||3449|2431| ||Professional Fees|552|0||552|552| ||Events|96|0||96|20| ||Depreciation of Halls Complex|29000|0||29000|27750| ||Depreciation of Furniture and equipment|3646|0||3646|6429| |||237682|3366|11599|252647|251381| |**Total Expenditure on Charitable Activities**||237788|3366|24534|265688|258378| |Notes:||||||| |(i)|During the year, the Church Council employed a cleaner, an operations manager, a Children and|||||| ||Families Worker, a Youth Worker, and an Organist and Choir Leader, two of which were full-time.|||||| |(ii)|Employee Benefits - including amounts paid to Trustees detailed below|||||| ||Wages and salaries||||£80,184|£75,872| ||Pension Costs (Defined contribution scheme)||||£3,473|£3,247| ||Social Security Costs||||£1,367|£2,343| ||Details of trustees' remuneration were as follows:|||||| ||Sarah Woodcock - engaged under a contract of employment :||Salary||£23,916|£22,332| ||||Pension Costs||£1,196|£1,116| ||Hanna Rosser - engaged under a contract of employment :||Salary||£15,552|£13,620| ||||Pension Costs||£778|£681| ||The average headcount during the year was 5 (2020: 5). No employees received employee benefits|||||| ||(excluding employer pension costs) for the reporting|period of more than £60,000.||||| |(iii)|Defined contribution pension scheme|||||| ||Amount of contributions recognised in the SOFA as an expense||||£3,473|£3,247| ||The basis for allocating the liability and expense of the defined contribution|||scheme is pro rata||| ||to where the applicable salaries have been charged|i.e.to General|and Halls, both of which are Unrestricted Funds|||| |(iv)|Governance Costs|||||| ||Costs of Council Meetings||||14|39| ||Costs of Annual Congregational Church Meeting||||3|13| ||Independent Examiner's Fees for the examination of the accounts||||552|552| ||||||£569|£604| (v) Trustees' Expenses - including costs reimbursed and paid direct to third parties There were claims from two trustees (2020: 3) for reimbursement of travel and hospitality expenses incurred in furtherance of the charity's objectives amounting to £278 (2020: £236). The trustees have no entitlement to salary or pension arising from their services to the Church Council. No other trustees received any payment for services supplied to the charity other than that disclosed above. (vi) The total amount donated to the charity by trustees, including related parties, during the year was £17,750 (2020 £36,780). 13 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021(Continued) |General
(vii) Missionary and Charitable Giving
Grants payable in furtherance of the Church's objectives
£
From General Funds
Missionary
Scripture Union (Hungary)
3288
Church Army
3288
Christians Abroad
3288
9864
Small donations
Rochester DBF- Church Support
0
Institutions
147
147
10011
From Mission Opportunity Fund
Humanitarian Assistance
Salvation Army Christmas Appeal
St Martins in the Fields Christmas Appeal
Indian Village
Hello World
Hospices of Hope
Missionary
Wycliffe Bible Trust
Christians Abroad
Church Army
Other
From Restricted Funds
Shop
Grants to Relief and Development Agencies
Practical Action
HART (Humanitarian Aid Relief Trust)
Project Possible (formerly ROPE )
Tools for Self Reliance
Mission Aviation Fellowship
Shelterbox
Grants to Home Missions/other charities
Bridge Trust
Community Store House
Fegans
Hospice in the Weald
Kenward Trust
Porchlight
Crossways
Bereko Fund
Support for the Church
Projects
Acts 2
Individuals
Total Missionary and Charitable Giving
10011|Designated
£
1000
1000
0
0
0
2000
0
500
0
316
816
2816
2816|Restricted
£
845
845
845
845
845
675
4900
500
500
500
500
500
500
500
3500
8400
35
2864
2899
200
11499|Total
2021
£
3288
3288
3288
9864
0
147
147
10011
1000
1000
0
0
0
2000
0
500
0
316
816
2816
845
845
845
845
845
675
4900
500
500
500
500
500
500
500
3500
8400
35
2864
2899
200
24326|Total
2020
£
2643
2643
2643| |---|---|---|---|---| |||||7929| |||||1000
75| |||||1075| |||||| |||||9004| |||||0
0
500
250
500| |||||1250| |||||500
0
250
0| |||||750| |||||| |||||2000| |||||800
800
800
800
800
0| |||||4000| |||||425
425
425
425
425
425
425| |||||2975| |||||| |||||6975| |||||3150
7630| |||||10780| |||||375| |||||29134| 14 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021 (Continued) TANGIBLE FIXED ASSETS |GIBLE FIXED ASSETS||||| |---|---|---|---|---| |Cost or Valuation
At 1st January 2021
Revaluation
Additions during the year
At 31st December 2021
Depreciation
At 1st January 2021
Charge for year
At 31st December 2021
Net book value at
31st December 2021
31st December 2020|Freehold
land and
Buildings
£
1368402
45605
1414007
369150
29000
398150
1015857
999252|Furniture
and
Equipment
£
56214
2389
58603
51997
4243
56240
2363
4217|Solar
Panels
£
27824
27824
27824
27824
0
0|TOTAL
£
1452440
45605
2389| |||||1500434| |||||448971
33243| |||||482214| |||||1018220| |||||1003469| Notes: (i)Freehold land and buildings comprise the halls complex in the church grounds. The gross book value of this specialised property (including contents) at the date of these accounts is shown at replacement cost, having been revalued for insurance purposes on this basis on 29 September 2021 by the Council's insurers, Ecclesiastical Insurance Group plc. (ii) On 29 September 2020 the Church Council's insurer, Ecclesiastical Insurance Group plc, valued the Consecrated buildings and halls complex as follows: Buildings - Church and Hall £5,395,000 (2020 £5,221,000) Contents £186,500 (2020 £180,500) |(iii)
The carrying amount that would have been recognised had the assets been|(iii)
The carrying amount that would have been recognised had the assets been|(iii)
The carrying amount that would have been recognised had the assets been|carried under|the| |---|---|---|---|---| |cost model was £199,313 (2019 £213,232)||||| ||2021|2021|2020|2020| ||£|£|£|£| |STOCKS||||| |Other Trading Activities - Shop||||| |Opening|4200||5100|| |Added in year|9408||6502|| |Expensed in year|-9518||-7402|| |Closing||4090||4200| |Other- Cleaning Materials and Stationery||||| |Opening|430||532|| |Added in year|1053||494|| |Expensed in year|-1223||-596|| |Closing||260||430| |||4350||4630| |DEBTORS||||| |Trade Debtors||2630||76| |Prepayments and accrued income||21528||22363| |||24158||22439| |SHORT TERM DEPOSITS||||| |Diocese of Rochester||16342||15291| |Central Board of Finance||57435||58404| |||73777||73695| |CASH AT BANKS AND IN HAND||||| |Short Term Deposit||1012||1012| |Current and Cash||41609||34284| |||42621||35296| |LIABILITIES: Amounts Falling Due Within One Year||||| |Accruals for grants payable||21264||15904| |Accruals and deferred income||2351||611| |Other creditors||10704||8337| |||34319||24852| 15 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021 (Continued) ## **FUND DETAILS** ## **Unrestricted** ## **General** **Parochial Fund** - the main church account **Church Halls Fund** : This comprises the revenues from Halls lettings, and the cost of maintaining the Halls. **Children and Youth Fund** : Income and costs of running youth activities ## **Designated** **Church Maintenance Reserve Fund** : This was created as a fund for the financing of major church expenditure as and when that may occur (heating system, interior redecoration, carpeting, major organ repairs etc.) **Diocesan Church Repair Fund** : Organised by the Diocese to assist parishes to make systematic and adequate provision for the prompt routine repair of churches and other buildings. In accordance with guidance from the Diocese, this fund has been treated as unrestricted. **Halls Maintenance Reserve Fund** : Created out of the net revenues of the halls to meet the cost of maintaining the interior of the halls complex including furniture and equipment to a high standard of repair. **Diocesan Halls Repair Fund** : This fund was created in 1997 from the balance on the Church Halls Reserve Fund, in a form similar to the Diocesan Church Repair Fund. It is intended to be used for the maintenance of the church halls complex. **Fixed Assets Reserve** This represents the net book value of those fixed assets which are not represented by restricted funds. **Revaluation Reserve** This represents the cumulative gain on revaluations of the Halls complex less the amounts transferred to equate with the relevant depreciation charged. ## **Properties Upkeep Fund** This fund was created to meet major maintenance costs of the Vicarage and 3 Ashcroft not funded by the Diocese. **Mission Opportunity Fund.** This has been set up on the advice of the Archbishops’ Council to enable the church to respond to specific and urgent projects. One fifth of the annual tithing is normally allocated to this fund and use of the fund is subject to the recommendations of the Mission Partners Support and Evangelism Committees. 16 ## **Restricted** **Fair Trade Shop Fund** : The net income arising from the shop’s trading activities is distributed by way of grants to a number of UK based charities operating at home and in developing countries. **Bereko Fund:** Created during 2003, the funds were used for building a church and supporting the Ministry in Bereko, in the Diocese of Kondoa, Tanzania. The building was completed in 2011. Funds continue to be used in supporting the Ministry and Mission of the Church there. **Acts 2 Fund** The Acts 2 Fund was created towards the end of 2008 to assist persons who are suffering hardship in the Parish. Grants are made at the discretion of the Vicar in consultation with a Nominated Trustee. **Ashburnham Fund** The Ashburnham Fund is for those who could not afford the full cost of an Ashburnham weekend and is used.to assist those who would not otherwise be able to attend. **Definitions:** A **fund** is a pool of unexpended resources comprising money and other assets held in trust by the Church council. It may be an **unrestricted** fund to be spent on general purposes, at the Church Council’s discretion which will include designated funds; or it may be a restricted fund. A **designated** fund is a fund set aside by the trustees out of unrestricted general funds for specific future purposes or projects. A **restricted** fund is a fund subject to specific trusts (e.g. by a letter from the donor at the time of gift, or by the terms of a public appeal). It may be a capital fund, which cannot be spent, but must be retained for the benefit of the Church, or it may be an income fund, which must be spent on the specified purpose(s) within a reasonable time. ## **Church Society – Funding** The Church Society, which is a national charity and has no organizational connection with St Andrew’s, has for many years acted as trustees of the Paddock Wood Parochial Hall Trust, whose funds were intended to be used for evangelical purposes. Part of those funds was invested in a property at 3 Ashcroft Road, Paddock Wood, which over the years has been the designated accommodation for curates during their training with St Andrew's. During 2015, however, the trustees of the PWPHT reached agreement with the Diocese of Rochester for the purchase of the property at 3 Ashcroft Road, and the proceeds of the sale are being used to fund the cost of employing at St Andrew's, a Youth Worker, subject to conditions. The amount held by the Church Society at 31.12.20 was £176,898.The amount released by the PWPHT trustees during 2021, and shown in the accounts, was based on the actual cost (salary, pension contributions and travel) of employing the individual concerned. 17 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2021 (Continued) SUMMARY OF MOVEMENTS ON ALL FUNDS FOR YEAR TO 31st DECEMBER 2021 |BALANCE
INCOME
1 Jan 21
£
GENERAL FUNDS
£
35424
Parochial
176008
547
Church Halls
26327
5762
Children and Youth
2720
41733
Totals for General Funds
205055
DESIGNATED FUNDS
18752
Church Maintenance Reserve
12
13153
Diocesan Church Repair
7
3758
Halls Maintenance Reserve
3
6425
Church Halls Repair Fund
10
5000
Properties Upkeep Fund
213230
Fixed Assets Reserve
5229
Mission Opportunity Fund
265547
Totals for Designated Funds
32
RESTRICTED FUNDS
12692
Fair Trade Shop
24155
3272
Bereko Fund
516
194
Acts 2
4455
1000
Ashburnham
17158
Totals for Restricted Funds
29126
790239
REVALUATION RESERVE
0
1114677
TOTALS FOR ALL FUNDS
234213|EXPENSES
£
172401
61937
3450
237788
550
2816
3366
21335
2999
200
24534
0
265688|TRANSFERS
/GAINS
£
-7537
35875
28338
1020
-13917
1500
-11397
-4792
4788
-4
28668
45605|BALANCE
31 Dec 21
£
31494
812
5032
37338
18764
13160
3761
6905
5000
199313
3913
250816
10720
5577
4449
1000
21746
818907
1128807| |---|---|---|---| The transfers were as follows:- 1. Enabling church activities and donations in the year:£7,000 from Parochial to Church Halls - £3,288 from Parochial to Bereko Fund - £1,500 Shop to Mission Opportunity Fund - £1,500 Shop to Bereko Fund 2. Setting aside funds for future repairs and maintenance and equipment to ensure sufficient funds are available to meet large expenditure items when necessary:£1,020 from Halls to Church Halls Repair Fund 3. Accounting adjustments between funds relating to fixed assets and depreciation so that reserves relating to fixed assets are not included as reserves available for distribution:- - £2,751 Fixed Assets to Parochial - £12,958 Fixed Assets to Halls - £16,937 Revaluation to Halls - £1,792 Shop to Fixed Assets Gain on Revaluation:- - £45,605 Church Halls 18 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2020 (Continued) ANALYSIS OF NET ASSETS BY FUND AS AT 31st DECEMBER 2021 |Fixed Assets
Current Assets
Stocks
Debtors / prepayments
Deposits
Bank Accounts and Cash
Liabilities
Amounts Falling Due Within One Year
**Fund Balances 2021**
Fund Balances 2020|General
Designated
£
£
0
199313
260
24150
29784
37551
6768
15952
60962
53503
23624
2000
**37338**
**250816**
41733
265547|General
Designated
£
£
0
199313
260
24150
29784
37551
6768
15952
60962
53503
23624
2000
**37338**
**250816**
41733
265547|Restricted
Revaluation
£
£
818907
4090
8
6442
19901
30441
8695
**21746**
**818907**
17158
790239|TOTAL
2021
£
1018220
4350
24158
73777
42621
144906
34319
**1128807**|TOTAL
2020
£
1003469| |---|---|---|---|---|---| ||||||4630
22439
73695
35296| |||53503
2000
**250816**
265547|||136060
24852
**1114677**| 19 ## **THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD** STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2020 ||**Unrestricted Funds**|**Unrestricted Funds**|**Restricted**|**Revaluation**|**TOTAL**|**TOTAL**| |---|---|---|---|---|---|---| ||**General**|**Designated**|**Income**||**Funds**|**Funds**| ||||**Funds**||**2020**|**2019**| ||£|£|£|£|**£**|**£**| |**Income and endowments from:**||||||| |Donations, Legacies and Grants|166300|0|17105|0|183405|151686| |Charitable Activities|14298|1310|0|0|15608|34393| |Other Trading Activities|13916|0|7735|0|21651|55544| |20||||||| |Investments|252|50|15|0|317|503| |**Total**|**194766**|**1360**|**24855**|**0**|**220981**|**242126**| |**Expenditure on:**||||||| |Raising Funds|105|0|6892|0|6997|12493| |Charitable Activities|229593|3560|18228|0|251381|270956| |**Total**|**229698**|**3560**|**25120**|**0**|**258378**|**283449**| |**Net income/(expenditure)**|**-34932**|**-2200**|**-265**|**0**|**-37397**|**-41323**| |**Transfers between funds**|**25873**|**-12309**|**2643**|**-16207**|**0**|**0**| |**Other recognised gains/(losses):**||||||| |Gains/(losses) on revaluation of fixed assets for||||||| |the Charity's own use|0|0|0|10726|10726|45658| |**Net movement in funds**|**-9059**|**-14509**|**2378**|**-5481**|**-26671**|**4335**| |**Reconciliation of funds:**||||||| |Total funds brought forward|50792|280056|14780|795720|1141348|1137013| |**Total funds carried forward**|**41733**|**265547**|**17158**|**790239**|**1114677**|**1141348**| 20