2022-12-31-accounts

THE ANGLICA￿ AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD (REGISTERED CHARITY NUMBER 1137783) REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022 Report of the Trustees for the year ended 31 December 2022 The trustees, who are the members of the Church Council, presenl their annual report and accounts for ihe year ended 31 December 2022. The truslees confirn) that ihe report and financial statements of the charity comply wilh the current statutory requirements, the requirements of the charity's governing docum¢nt, and the provisions of "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective l January 2015) (Charilies SORP FRS 102). l. Aim and Purpose The Church Council has the responsibility of co-operating with the incumbent, the Reverend Canon Bryan Knapp (Chair), and the Methodisi Minister Sharon Lovelock (Co-chair) in promoting in ihe ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic. social and ecumenical. The Church Council is also specifically responsible for the maintenance of the Church Complex of St Andrew's. 2. Objectives and activities for the public benefit Our main objective as a church is to promote the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England and Methodist church. Our responsibility is to share the Good News of God's love with the community we serve. The trustees are committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Andrew's.

We want to be a church without wall4 one which reaches out to the community and the world at large. We want to grow in Christian maturity and to know and understand God's will for our lives and our church. Our services and worship put faith inlo praclice through prayer, preaching, scripture readings, music and sacrament. We encourage people to live oul their faith 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 members; running organised and infornial activities for church members, families, young people and children and supporting missionary and outreach work both overseas and in the UK. When planning our activities for the year, including setting the grant-making policy, the incumbent and the trustees have refe￿ed to the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. They have also considered how the charity had succeeded in delivering its aims, including public benefit, when reviewing the achievements for the year, which are summarised below (Section 5), and which the trustees considered to be a public benefit. 3. St Andrew's Church Centre Complex- Public Benefit To facilitate this work, the trustees recognise the importance of mainlaining the amenities and the fabric of the Church Centre Complex and ensuring that the facilities remain welcoming io those visiting our church buildings. The public can freely access all of OUT amenities and can enjoy, and participate in, all of our activities, subject to observing safeguarding arrangements currently in force. The Charity furthers its charitable purposes for the public benefit through its grant- making policy, which is set out below.

1. Policies on Grydnt making, Investment and Fundraising 4.1 The charity has established its rant-makin policy to achieve its objeclives for the public benefit. Applications for grants are not invited. Our policy is to make grants lo missionary charities we nominate, and to our Parish link with Bereko (Tanzania), based on l O percenl of our annual voluntary income. The 10 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 individuals where ihere is accountability and transparency in the way they use these funds. We seek and receive regular updates and reports from each charity on how these grants are spent. In respect of the Fair Trade Sho il is our policy to give away the whole of the annual surplus made by ihe Shop, consistenl with maintaining adequate reserves to meet nonnal trading requirements (three months. purchases of goods for resale, plus a margin for contingencies). This was done for 2022 , after it was decided to release £1,202 of unused reserves previously set aside for refurbishmenl and upgrading of the Shop premises. An amount of £556 has still been retained in reserves for this purpose. the need for which will be reviewed during the forthcoming financial year. The Shop makes grants to charitable organisations based in ihe UK which are Christian in outlook and practice, and which promote sustainable livelihoods and development opportunities to marginalised peoples and communities in the UK and the rest of the world, having regard to the impact on the environmental and social impact of their activities. Details of all grants made in 2022, and the recipienl organisations, appear on page 14 of the Financial Statements. 4.2 Inveslment olic and ob eclives includin ro ram related investment on social investment and The trustees have adopted a risk-averse approach io investments. In view of their low risk appetite, the trustees are willing to accept a lower rate of return by placing surplus funds on deposit with the CCLA, in return for certainty and flexibility. The charity does not make social or program related investments.

4.3 Performance of fundraisin activities Our policy is to raise the vast majority of our funds from within the church membership. The frequency of fundraising activity is relatively low, as most church-organised events are free. S. Significant Achievements and Performance This section of the report summarises the main achievements of the Charity and the difference our work made to our beneficiaries, and where possible. explains any wider benefits to communities as a whole. Introduction "Do your best to improve yourfaith. You ean do ihis by adding goodness, understanding, self- conirol. patience. devotion lo God. concernfor others. and love. fyoii keep growing in this way. il will show that H,hal you know abot41 our Lord Jesus Christ has made your lives usefvl and meaningfvl. (2 Peter 1.. 5-6) (CEV) As a church in our fast-growing and fast-changing communily, we found our faith during the last year under test to improve, as we were challenged to demonstrate the Christian virtues which Peter speaks about that would make our lives useful and meaningful. Overview Ydfter the Covid-19 Pandemie 2022 was the first full year since the start of the pandemic when national restrictions on people's movements were lifted. The lifting of restrictions was quickly followed by greater movement and coming together of people and families previously separated by force of the law. In our 2021 report, we told the story of how we as a church family persevered and trusted God to help us to overcome the challenges, obstacles, difficulties and trials which we all faced, directly and indirectly, as a result of the impact of the Covid pandemic. We have since adapted to living with Covid. While we resumed full nornlal church services, and welcomed back the vast majority of members of the

congregation, we continued to be mindful of the need to keep on supporting those members who remained house-bound, as well as those who, for a variety of reasons, still felt isolated, or were reluctant to return to participate fully in church services, or remained house-bound ihrough ill-health. Bryan took communion lo the homes of several such members each month. We remained determined to keep the church witness alive within the wider community and to welcome with open arnis and Christian hospitality many newcomers to the community in Paddock Wood. In particular, we were quick to seize the initiative to welcome members of the newly-arrived ex-Hong Kong community, as they and their families settled in the new housing estates being constructed in Paddock Wood. As a charity operating for the public benefil, we lake seriously our duty to protect our members, our hall hirers and users, and the public who might visit the premises to worship, or to participate in a wide variety of aclivities held in our church halls. Protecting people-the young and older vulnerable individual- and keeping them safe has been a hallmark of our approach. Pastoral Su ort During the year (as with 2021), we conlinued to attach prime importance to this area of the church's life. The Steering group under Bryan's and Sharon's leadership conlinued to meel on a weekly basis to review the ministry of St Andrew's and where possible lo guide and support individuals in prayer and practical help where necessary (eg, in making hospital visits, and in taking communion to them). We continued to maintain regular telephone contact with those few individuals who remained reluclant to return to church posl-pandemic. Finally, pastoral support was also offered by our church through continuing to provide support (including financial} to The Community Storehouse. We also resumed providing Christmas lunches and afternoon teas in the church Hall.

Ecumenical Relationshi St Andrew's continued to have good relationships with Paddock Wood Baptist Church, who meet on Si Andrew's premises, with St Justus Catholic congregation and with Kent Chinese Christian Church who meet twice per month for worship at St Andrews. We conlinue to hold an annual week of prayer for Christian unity service, a Good Friday walk of witness and are all involved in various community opportunities in Paddock Wood and surrounding area. An Alpha course took place on Zoom from May-september and was greatly valued by all who took part as it gave an opportuniiy for honest questions and good discussion. For some it provided an opportunity to refresh their faith. Weald of Kent Methodist Circuit The circuit, along with St Andrews, have begun to explore the possibility of a Housing Missioner to the housing developments in Paddock Wood. The exploration is ongoing, St Andrew's is one of eight churches in the Weald of Kent Circuit served by 4 Ministers (3 Methodist, one URC Minister in an LEP) and 2 lay workers. East Peckham continued to explore their premises with a view to changes to maximise mission opportunities. Safe uardin At St. Andrew's Church we take our safeguarding responsibilities seriously and we are committed to ensuring that our church and buildings are a safe place for all. Brian Banks took on the role of Safeguarding Officer soon after the 2022 ACM. He and Felicity Lusted completed the necessary training during the year. Training continued to be rolled out during the year, and all leaders and volunteers have now completed their training. The records system was brought up to date. Church Council continue to be updated confidentially at each meeling, by the Parish Safeguarding Officers on changes. updates and actions taken. There is still a need for everyone to recognise that safeguarding applies to everybody. St Andrew's took part in Safeguarding Sunday and will continue to do so in the years to come.

The trustees remain grateful to Tom Chewter for continuing io manage our DBS process. Bereko Committee Re ort Our companionship link with Bereko, Tanzania, is continuing well with good information flows both ways. The Bereko Communily Partnership, which coordinales the aclivities of the Town Council, Mascalls and Paddock Wood Primary Academies, St Andrew's and St Justus relating to Bereko, is also working well. As usual, we sent funds for Julius, annual salary (£650) and also £350 for the parish share to the Diocese. The Bereko Garden Group's original project. the market garden on one acre of land, is progressing very well, growing a good variety of vegetables. There are now two demonstration plots to share their knowledge, one on the other side of the village and the other in a nearby village. In 2022 we were able to return to a more engaged presence at Paddock Wood carnival with our water maze, always very attractive lo children. Huge thanks to the whole team for the preparation and in particular Peter Crouch for his wonderful creation. The Bereko church family responded at very short notice in 2022 to make 1,560 palm crosses as there was a UK visitor to the Diocese, who was able to bring them back with her luggage. We had obtained all the necessary Customs and Animal & Plant Health Agency documentation for them. Other Areas of St Andrew's work and witness Detailed reports of the specific activities, achievements and performance in other areas of the church's work, may be found in the separate booklet, which does not fonn part of this TAR . These areas include: Children. Family and Youthwork Home Groups Community Engagement and Outreach Deanery Synod Fair Trade Shop

Mission partners Support Group, including the Mission Opportunity Fund Pastoral Safeguarding Bereko Comunity Parlnership 6. Financial review The net result for the year. before revaluation of the Halls complex, is an overall deficit of £39,673 (2021 £31,475) of which £34,519 (2021 £32,646) was the charge for Depreciation of the Halls and equipment. The balance of free reserves now stands at £39,383 somewhat below ow aim of covering the equivalent of three months expenditure, £62.000. The Designated reserves other than the Fixed Assets Reserve total £47,597 and since the end of the year we have spent a further £26,336 on necessary roof repairs and the clock. So the amount held in these reserves is much lower than the Trustees consider we ought to be holding to meet other heavy repair costs in the future. In 2022 the Halls got back to nonnal working and we are very pleased to report that the income was sutyicient to cover the expenditure. However, for the expenditure on the Church's activities to be covered there needs to be an increase in expected regular income if we are to avoid a further drain on our reserves. Reserves Policy Each year the trustees review the requirements for free reserves, which are those unrestricted funds not invested in fjxed assets, designated for specific pury)oses or othenvise committed to ensure that the church can meet all its obligations. As stated above, free reserves stand at £39,383. In reviewing its reserve requirement, the trustees have decided that the charity needs to hold a level of free reserves equivalent to approximately three months, running costs (£62,000), as advised by the Charity Commission. In addition, we need to hold reserves to cover emergency situations such as urgent property repairs. This gives flexibility to cover the need for adequate working capital, the ability to respond quickly to emergencies and to fund partly our planned programme of improvement to the fabric and facilities.

Given the Church's level of free reserves at the year end. Ihe Trustees consider that there are sufficient resources to continue for the foreseeable fuiure. The Trustees identified no material uncertainties which would mean thai ihe Church would be unable to operate for the foreseeable future. In the case of the Fair Trade Sho (a restricted fund), our policy is to distribute all of its surplus for the year as grants to charities, after providing for a level of reserves equivalent to three months, total annual expenditure, including a contingency margin of l O %. Based on 2022's outturn, Ihis level is £4,000. During the year a sum amounting to £1,202 was released from funds being held for the refurbishment of the Shop, and this amount was added to the surplus from trading and included in the total funds available for grant dislribulion. 7. Governance Issues Church Committees Church Council continued to exercise oversighi over the work, issues and challenges of the various church committees through consideration of iheir minutes and any issues highlighied for the Council's attention. Risk mana ement Risks and uncertaintles Four types of risk have been identified for our purpose, namely financial, operational, statutory, and legal and reputalional. Risk monitoring and control procedures are in place to manage these types of risk. These procedures are continual and ongoing. The main financial risk for the charity is financial sustainabllit 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 of debtors and creditors balances to ensure sufficient working capital by the charity. The financial position is reviewed by Council, at each meeting, in light of advice from the Finance Committee, which meets regularly to monitor and scrutinise the charity's financial perfonnance against budget. If il proved to be necessary, OT desirable, a Stewardship Campaign would be promoted.

Attention has also been focused on non-financial risks arising from Safeguarding, food hygiene, fire and health and safety of those who use the church's facilities. These risks are managed by ensuring that we have up to date and robust policies and procedures in place, and regular awareness training for staff and volunteers working in these operational areas. The trustees keep the major risks to which the charity is exposed under active review. Responsibility for overseeing the management and proper operation of the charity's risk systems and risk policies is currently vested in the Finance Committee. All committees are required io prepare a risk assessment for each activity undertaken in the church's name. particularly where proposals might affect children, the church's reputation, or have financial implications. Steps are always taken to manage any risks {such as, for example, seeking to share the risk with others, insuring against the risk, strengihening internal financial controls, or not undertaking the activity). Health and safety, personnel procedures and office functions are reviewed on a regular basis. All committees are aware that for insurance purposes, the Church Council must be infornied whenever any church sponsored activity takes place off-premises. In light of the Covid pandemic, the trustees also reviewed other operational and business risks (including those to which ihe Fair Trade Shop were exposed), facing the charity, and believes that the measures which were taken to mitigate and control the significant risks were adequate and effective. Measures taken included, but were not limited to, regular risk assessments relating to access to, and use of, the shop premises, and the implementation of strict and frequent sanitisation controls. erational risk is managed mainly through supporting only appropriately gifted, qualified and supervised Christian workers and volunteers who fill positions of pastoral responsibility. utational risk is managed mainly through supporting only Christian workers who have been rigorously vetted and trained. In addition, the Church of England's Safeguarding Policy requires that all trustees, individuals involved in regular work with children and young people provide references and submit to a Disclosure and Barring Service (DBS) check. In addition, the trustees now require all trustees, staff and volunteers to undergo forn)al Safeguarding Training.

Review of risks facin committees The trustees confirni ihat they ensured that regular risk assessments were done whenever the buildings and facilities were used, and in relation to all outside activities under the aegis of the Church Council. 8. People 8.1 Staff Along with our volunteers and building, OUT Staff team is a much- valued resource in ihe day-to-day operations of our Church. We employed 2 full-lime and 3 part-lime slaff during ihe year. In addition, with the permission of the Church Council, one of ihe Wardens. Carol Barnell, covered the office part-time when the Operations Manager was on leave. 8.2 Peo leA ointments and Governance Committee PAGC The HR Committee was Tedesignaled as the PAG Committee at the first meeling of the new Church Council in May 2022. Staff performance reviews and reports were all completed on time. The PAGC independently reviewed all the performance reports and concluded thal the assessments were a fair reflection of ihe high standard of perforn]ances reported on. In light of ihis, and after liaising with ihe Finance Committee, the PAGC was pleased to confinn ihe fornier's recommendation for a 50/0 pay increase for three members of staff for 2023. The other two mernbers of staff respectively received increases in accordance with the Real Living Wage and the recommended Musicians, Union Rates. Sadly, the PAGC lost one of its members, John Leach, during the year. We will miss his insightful conlributions and specialisi knowledge. At its January 2023 meeting, Church Council approved the appoinlment of Roland Tolley to replace John as a member of the PAGC. Next year (2023) will be a challenging one in ternis of finding suitably qualified staff to fill the vacancies which will arise from the departure after 6 years of Sarah- Joy (Youth Worker) in February to assume a posl in church administration in

Broadstairs. and the retirement afier 5 years of Steve (Operations Manager) in June. We thank boih of them for their service and valuable contribution to the work here, and wish both well for the future. 8.3 Contribution made b Volunteers The Vicar and Methodist Minister have helped co-ordinate and further the objectives of the charity. During the year, over one hundred volunteers from within and outside the church gave wide-ranging help across all the different aspects of the charity's work. Without all of this dedicated and committed work the charity would not be able to accomplish all that it does. We continued to maintain strict infection control measures aimed at keeping everyone using the premises safe, undery)inned by conducting rigorous risk assessments, overseeing safety measures and ensuring compliance with all government regulations. The controls in place are kept under regular review. We are indebted to all of our congregation who share their gifts and skills with the wider body, and for the time and energy they commit to the ministry here. 8.4 The con re ation We report with regret thal a number of slalwart members of our congregation died during the year. We will miss them. It reminded us once again of the ageing profile of our congregation, and of the urgent need to find new, younger. members to replace our long-serving volunteers. For instance, the Mission Partners Support Team, which has been so effective for decades, is now in more urgent need of volunteers, following the death of th¢ Chair during the year, and the departure of one of the two pennanent members. We are working on ways to involve some of the new members of the congregation, but family and work responsibilities still continue to be factors limiting the extent to which they are willing to commit the necessary time for involvement in church activities.

1. Plans for future periods The Church Council will explore the Church Development Plan which will focus on being and invitalional, hospitable church (when together and when at home and in the communily), concentrating also on how we can use the ministry tool of social media. The increasing construction of new homes in Paddock Wood has brought an influx of new families into the local community. Several of these families have been joining us for regular worship and during the year we ran courses aimed ai helping some of them to integrale into national life and local customs. As a church we have gone inlo the new housing areas to introduce Ourselves to the new residents, and to encourage them to see St Andrew's as a welcoming place which offers friendship and love to all. The Church continues to welcome new friends of all ages, bringing a variety of gifts and skills. The God-given resource of people and premises has meant we have been able to resume much of pre-covid aclivities and events. The rninisiry among families, children and young people continues to thrive and create many opponunities. 2023 will bring changes to our leadership team at Si Andrew's, as well as al the Methodist Circuit. In February 2023, Sarah, our Youth Leader, will move on to a new role elsewhere in Kent and we thank God for the blessing she has been to us. The leadership will be reviewing how besl to give continuily to the youth ministry and our children's and families worker role will initially expand to full-lime to incorporat¢ some of the work. In addilion, our Operations Manager Steve will be retiring in June. Early 2023 will see us interviewing for this role. Rev Sharon, Methodist Minister, and joint Church Council Chair, moves to a new role in Bristol at the end of July 2023 after five years with us. Bryan and ihe church family thank her for her service and steadfasl support and wish her every blessing as she embarks on service in a new circuit. In Sharon's place, we are blessed to have Rev Kirsty McGhee coming to the circuit as a Probationer Minister. Kirsty will spend one day a week in study and continue her forniation to ordination. Kirsty will be Methodist Minister with specific

responsibilities at Tonbridge, East Peckham and Paddock Wood. For year I, East Peckham will be a light touch as lay worker Phil Siaddon will have pastoral oversight along with the Superintendent Minisler, John Ritson. Phil and the Superintendent retire in 2024 and the process of stationing is being entered into this year for a Superintendent. Kirsty will be supervised by Rev John for the first year of her appointment and will have a mentor from the North Kenl circuit. Kirsty will spend some time of her minisiry in Paddock Wood. This will be flexible depending on if we begin a Housing Missioner post which may begin to form an important part of the LEP from a Methodisi perspective. 10. Structure, Governance and M¥4nagement The Anglican and Methodist Church of St Andrew Paddock Wood. is a Local Ecumenical Partnership (LEP) of Anglican and Methodist church members in Paddock Wood. It was registered as an independent charitable Trust in September 2010. The trustees and the Church Council are the same body. The structure of the Trust is set out in a New Framework Constitution agreed by the Charity Commissioners, The Church of England, The Methodist Church (and the URC and The Baptist Union) as well as Churches Togeiher in England and Churches Together in Kent. The governance of the Trust is set oul in a Working Policies document and a Sharing of Buildings Agreement (both available on our website). The Charity is administered and managed by the Church Council, comprising: (a) ex-officio trustees, being the ministers of the LEP, the Curate, the Youth Worker and the Children and Families Worker. (b) up to sixteen elected Trustees elected at the Annual Congregational Meeting: four Wardens/Stewards, three Deanery Synod Representatives, and eight ordinary members. Wardens/Stewards are elected every year, but commit to serve for three years. Ordinary members serve for three years. and {c) up to four Co-opted trustees, appointed by the trustees, including one representative for Local Preachersl Readers, one representative for Pastoral Assistants and two co-opted members. Co-opted members serve for up to one year until the next Annual Congregational Meeting.

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 available, is Sue Chalkley. The newly elected Church Council takes office from the end of the Annual Congregational Meeting, which will be held in May. The induction and trainin of any new trustees takes place in a number of ways. First, each Trustee is given a Member's pack, the aim of which is to help them in their legal role as a Trustee. The pack (first inlroduced in April 2010, and updated annually), includes a copy of the LEP governing conslilulion, material on the meaning of Trusteeship, the duties of a Trustee. the marks of good governance, future meeting dates and topics and details of Church Council Committees and their Terms of Reference. The infom]ation in the pack is reviewed and updated annually. During 2016, an updated wrilten version of the dulles and responsibilities of trustees was issued, reflecting changes in the law and latest guidance from ihe Charity Commission. Secondly, at the first meeting of the new Council, the Secrelary gives a brief ialk on the duties and responsibilities of tTUStees and fields questions on the workings, objectives, policies and procedures of the charity. Thirdly, the new trustee is trained 'on the job, at trustees, meetings by observalion and explanation by other trustees of the workings of the charity. The Church Council meets every two months. Between Church Council meetings, the Standing Committee (comprising the Vicar, the Meihodisl Minister, Ihe 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 objectives and aims is carried out by a number of committees at the behesl of the Church Council. These commitlees cary out detailed work and make recommendations lo the Church Council for future action. During the year, the chair of each Commitlee makes a presentation to the Church Council on the work of their Committee and the issues and challenges facing them. However, this praclice was temporarily suspended since March 2020, following the restrictions imposed by the governmenl on face-to-face meetings because of Covid. The situation is being kept under regular review, and will be resumed when it is judged appropriate. Meanwhile, all key decisions in relation to the Charity's strategy, direction, policies, finance, use of the Church's assets and major items of expenditure, remain the responsibility of the Church Council.

Though the charity cooperdtes wilh many other charilable organisations through the financial support that it gives and the work in which it is engaged, it has no structural relationships with charities or other parties. I l. Reference Ydnd administrative details of St Andrew These are set out below: Name of charity: The Anglican and Methodist Church of St Andrew, Paddock Wood Registered Charity Number: 1137783 Registered Office: Maidstone Road, Paddock Wood, Kent TN12 6DZ Trustees: The members of the Church Council are its Trustees for the purpose of charity law and throughout the report are collectively referred to as the Trustees and/or the Church Council. In 2004 a motion was passed at the Annual Meeting whereby elected members of the Council would serve for 3 years. Clergy, Deanery Synod Representatives. Reader Representative, Pastoral Assistant Representstive, the Youth Worker and the Children and Families Worker, are all ex-otricio members of the Council i.e. they are Council members by right of their position. During 2022, the names of the Trustees, their positions and the date their office expires, were: Name Role Term ends/ed The Rev Canon Bryan Knapp The Rev Sharon Lovelock - Methodist Minister - Joint Chair Vicar- Joint Chair (ex officio) (ex officio) (ex officio) (March 2023) The Rev John Ritson Methodist Superintendent Carol Barnet - Elected Member - Methodist Steward / Warden Sue Chalkley - Elected Member - Brian Banks - Lay Chair Elected Member (March 2025) (March 2025) (March 2025} Peter Crouch - Elected Member -Treasurer David Farnham - Elected Member (March 2023)

Linda Hobbs - Elected Member- Deanery Synod Representative Kevin Dunn - Elected Member (March 2025) (March 2025) Anita Fleming- Elected Member. Ken Hesse - Elected Member (March 2025) {March 2025) Hanna Rosser - Children and Families Worker (ex officio) Keith Rosser - Elected Member {March 2026} Jacky Taylor - Elected Member- (March 2024) Carl Warren - Elected Member - Church Council Secrelary (March 2024) Sarah-joy Woodcock - Youth Worker (ex officio). Resigned (February 2023) Bydnkers: HSBC Bank, plc, 105 Mount Pleasant Road, Tunbridge Wells, Kent TNI lop Unity Trust Bank, Nine Brindleyplace, Binningham B12HB Independent Examiner: M N Jenks, Chartered Accountants, Commercial Road, Paddock Wood, Kent TN12 6DP Operations Manager and Church Council Secretariat: Steve Talmage Approved bv the Church Council on March 2023 and signed on their behalf by the Rev Sharon Lovelock (Joint Chair) Signed: S. . Name: The Rev Sharon Lovelock Date: 4 March 2023

APPENDIX l. Our Vision: Ecumenical Vision Statement As part of the Weald of Kent Methodist Circuit, we have adopted, along with the other churches in the circuit, a Circuit Vision statement. This reads: In ihe lighi of ihe Pr￿er of Chrisl "may they all be one... Ihai ihe world may believe thatyou sent me... ' (John. 17..21) and rhe injunclion to "spare no effort to makefasl with bonds ofpeace ihe unity which the Spirit gives" (Ephe.%ians 4..3), The Anglican and Methodist Chiirch ofst Andrem,, Paddock Wood commils to express the visible unity of Chrisl s Church, and to work as a united cliurch.. in prayer. in worship and minislry. in making and nurturing Chrislian disciples, in serving God s mission in our neighbourhood and beyond, while retaining the distinctivefealures of Methodism and Anglieanism and maintaining our connections with other Anglican and MeihodisÉ bodies oulside Paddock Wood. Furthennore, our own Mission stalement for the ministry here at St Andrew's reads 64Building a community of faith. to witness to the community at Iydrge Our Values and Aims We seek as God's Church, in Jesus, name and through the power of the Holy Spirit to be: Maturing in our Faith Prayerful in all we do Transfornled by our worship Reaching out to our town and the world Excited by the opportunities to share our faith A community 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 rep)rt on the financkgt statements of the Charity for the year ended 31 December 2022 set out on pages 2 to RESPECTtVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EK4MINER The chartvs trustees are responsible for the preparation of the accounts. The charty's trustees consider thal an audit is not requKed for this year lunder section 144 of the Charities Act 2011 Ilhe Charities Actll and that an independent examination is needed. Having satisfied mysetf that the Charty is not subject lo audit and is eligib18 for independent examination. h Is my responsibilty lo: examine the accounts lunder SeCt￿n 145 of the Charities kt)," to follow the kyowlures laid down in the General DIr￿tiOnS given by the Charity Commissioners (under section 14515)Ibl of Charities AGtI,' and to Stale whether particular matters have come lo my attention. BASIS OF INDEPENDE￿ EXAMINER'S STATEMENT My examination was carried out in accordance with the General Directions given by the Charty Commissioners. An examination indudes a review of the accounting records kept by the charity and a comparison of the aGcounls presented wtth those records. It also indudes considerats'on of any unusual items or disdosures in the and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evIder￿e that would be required in an audit and. consequently, no o￿n19n is given as to whether the accounts present a Irue and fail view. and the report is limil8d lo the matters sel out in thg slatement below. INDEPENDENT EXAMINER'S STATEMENT In conneclK)n with my examination, no material matters have come to my attention which gives m8 cause lo believe that, in ary material respect.. the accounting records were not kept in aCU)rdan￿ wlh Section 130 of the Charities AGt', or Ihe accounts did not acciyd with the accounting rect)rds', or Ihe accounts did not Comp￿ wlh the applicable requirements concerning the form and content of accounts sel out in the Charities IAcccwnts and Reports) Regulations 2Crf)8 other tharb any requiremenl that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have come across no other matters in wnneGtion with the examinatKJn to which attention should be drawn in this report in order to enable a FKoper understanding of the aC￿urS￿ to be reached. 28 March 2023 72 Commercial Road Paddock Wood Tonbrid e Kent T Lane Director in MN Jenks & Co Ltd Chartered Accountants

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022

	Unrestricted Funds	Unrestricted Funds	Restricted	Revaluation	TOTAL	TOTAL
	General	Designated	Income		Funds	Funds
			Funds		2022	2021
Notes on pages	12-13	5	6
	£	£	£	£	£	£
Income and endowments from:
Donations, Legacies and Grants	174891	0	1032	0	175923	187360
Charitable Activities	26686	1130	221	0	28037	15595
Other Trading Activities	39145	0	14437	0	53582	31193
Investments	735	90	8	0	833	65
Total	241457	1220	15698	0	258375	234213
Expenditure on:
Raising Funds	101		10987	0	11088	13041
Charitable Activities	264479	11013	11468	0	286960	252647
Total	264580	11013	22455	0	298048	265688
Net income/(expenditure)	-23123	-9793	-6757	0	-39673	-31475
Transfers between funds	25168	-9152	3464	-19480	0	0
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets for
the Charity's own use	0	0	0	151491	151491	45605
Net movement in funds	2045	-18945	-3293	132011	111818	14130
Reconciliation of funds:
Total funds brought forward	37338	250816	21746	818907	1128807	1114677
Total funds carried forward	39383	231871	18453	950918	1240625	1128807

For Comparative figures for 2021 refer to Page 20

2

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW. PADDOCK WOOD BALANCE SHEET AT 31st DECEMBER 2022 Notes on 2022 2021 FIXED ASSETS Tangl￿e Assets 15 1135192 1018220 CURRENT ASSETS Stocks Debtors Short Temi Deposits Cash at Bank and in Hand Total ¢urrenl assets 15 15 15 15 4320 27643 70626 31022 133611 4350 24158 73777 42621 144906 LIABILrriES Creditors.. Amounts falling due within one year 15 30329 34319 NEf CURRENT ASSETS 103282 110587 TOTAL NEf ASSETS 1238474 1128807 FUNDS of th• Charlty Restricted income funds Unrestricted Funds General Funds Oesignated Funds Revalualion ReseNe TOTAL FUNDS 1&19 19170 21746 39382 229004 950918 1238474 37338 250816 818907 1128807 The notes on pages 2 to 20 lom part of these accounts. Approved by the Church Cwncil on 27th March 2023 $wJned on its beha￿ ty. The Rev. Sharon Lovelock (Joint Chairl Peter Crouth (Trea$urer}

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2022

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	2022 £ -39673 34519 -833 30 -3485 -6141 -15583 0 833 833 -14750 116398 101648 70626 31022 101648	2021 £ -31475 33243 -65 280 -1719 9467
		9731
		-2389 65
		-2324
		7407 108991
		116398
		73777 42621
		116398

4

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022 - 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
				2022	2021	2022	2021
Notes on pages	12-13		12-13
	£	£	£	£	£	£	£
Income and endowments from:
Donations and Legacies	0	0	0	0	0	0	0
Charitable Activities	1130	0	0	1130	0	0	0
Other Trading Activities	0	0	0	0	0	0	0
Investments	90	0	0	90	32	0	0
Total	1220	0	0	1220	32	0	0
Expenditure on:
Raising Funds	0	0	0	0	0	0	0
Charitable Activities	9013	0	2000	11013	3366	0	0
Total	9013	0	2000	11013	3366	0	0
Net income/(expenditure)	-7793		-2000	-9793	-3334	0	0
Transfers between funds	3020	-15039	2867	-9152	-11397	-19480	-16937
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed a	0	0	0	0	0	151491	45605
Net movement in funds	-4773	-15039	867	-18945	-14731	132011	28668
Reconciliation of funds:
Total funds brought forward	47590	199313	3913	250816	265547	818907	790239
Total funds carried forward	42817	184274	4780	231871	250816	950918	818907

5

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022- RESTRICTED FUNDS

	Shop	Other	TOTAL	TOTAL
		Restricted	Restricted	Restricted
		Funds	Funds	Funds
			2022	2021
Notes on pages	12-13	12-13
Income and endowments from:	£	£	£	£
Donation, Legacies and Grants		1032	1032	15863
Charitable Activities		221	221	0
Other Trading Activities	14437	0	14437	13263
Investments	1	7	8	0
Total	14438	1260	15698	29126
Expenditure on:
Raising Funds	10987		10987	12935
Charitable Activities	6499	4969	11468	11599
Total	17486	4969	22455	24534
Net income/(expenditure)	-3048	-3709	-6757	4592
Transfers between funds	597	2867	3464	-4
Net movement in funds	-2451	-842	-3293	4588
Reconciliation of funds:
Total funds brought forward	10720	11026	21746	17158
Total funds carried forward	8269	10184	18453	21746

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 2022

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.

No grants were received for the Fair Trade Shop from Tunbridge Wells Borough Council during 2022 (2021: £10,955).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 2022..

(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 (31.12.22 35 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 2022 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 (35 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 2022

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 £ 87669 22215 2000 19344 3189 27814 0 2290 10370 174891 2872 2332 2611 10116 3497 4124 996 138 26686 39145 39145 735 241457	Designated £ 0 1130 1130 0 90 1220	Restricted £ 120 30 882 1032 221 221 14437 14437 8 15698	Total 2022 £ 87789 22245 2000 19344 3189 27814 0 2290 11252	Total 2021 £ 88831 22209 1422 17180 1897 25579 13807 10955 5480
				175923	187360
				2872 2332 2611 10116 3497 4124 996 1489 28037 39145 14437 0 53582 833 258375	1697 1436 3629 4613 1768 2193 137 122
					15595
					17930 13200 63
					31193
					65
					234213

12

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022(Continued)

Expenditure on:	Expenditure on:	General Designated	General Designated	Restricted	Total	Total
					2022	2021
Raising Funds		£	£	£	£	£
	Stewardship costs	101			101	106
	Shop			10987	10987	12935
		101	0	10987	11088	13041
Charitable Activities
	Missionary and Charitable Giving (Note (vii) page 14)	8965	2000	10871	21836	24326
	Ministry Diocesan Parish Share	58923			58923	58340
	Weald of Kent Methodist Circuit	14532			14532	14118
	Ministry expenses Clergy	4041			4041	3727
	Children and Youth Workers	45788			45788	41465
	Running, Maintenance and Equipment costs	14247	9013		23260	12186
	Support Costs	14865			14865	10224
	Management and Administration	20431			20431	19459
	Governance costs	142			142	17
	Halls	39824			39824	32042
	Children and Youth	7814			7814	3449
	Professional Fees	552			552	552
	Events	433			433	96
	Depreciation of Halls Complex	33353			33353	29000
	Depreciation of Furniture and equipment	569		597	1166	3646
		264479	11013	11468	286960	252647
Total Expenditure on Charitable Activities		264580	11013	22455	298048	265688
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				£85,791	£80,184
	Pension Costs (Defined contribution scheme)				£3,686	£3,473
	Social Security Costs				£2,193	£1,367
	Details of trustees' remuneration were as follows:
	Sarah Woodcock - engaged under a contract of employment :		Salary		£25,755	£23,916
			Pension Costs		£1,288	£1,196
	Hanna Rosser - engaged under a contract of employment :		Salary		£17,659	£15,552
			Pension Costs		£883	£778
	The average headcount during the year was 5 (2021: 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				£3,686	£3,473
	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				131	14
	Costs of Annual Congregational Church Meeting				11	3
	Independent Examiner's Fees for the examination of the accounts				552	552
					£694	£569

(v) Trustees' Expenses - including costs reimbursed and paid direct to third parties There were claims from three trustees (2021: 2) for reimbursement of travel and hospitality expenses incurred in furtherance of the charity's objectives amounting to £831 (2021: £278) 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 £26,982 (2021 £17,750).

13

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022(Continued)

General (vii) Missionary and Charitable Giving Grants payable in furtherance of the Church's objectives £ From General Funds Missionary Scripture Union (Hungary) 2867 Church Army 2867 Christians Abroad 2867 8601 Small donations Institutions 364 364 8965 From Mission Opportunity Fund Humanitarian Assistance DEC Ukraine Hospices of Hope Salvation Army Christmas Appeal St Martins in the Fields Christmas Appeal Missionary Christians Abroad 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 8965	Designated £ 1000 1000 0 0 2000 0 0 0 2000 2000	Restricted £ 442 442 442 442 442 525 2735 525 542 525 525 525 0 525 3167 5902 1093 3450 4543 426 10871	Total 2022 £ 2867 2867 2867 8601 364 364 8965 1000 1000 0 0 2000 0 0 0 2000 442 442 442 442 442 525 2735 525 542 525 525 525 0 525 3167 5902 1093 3450 4543 426 21836	Total 2021 £ 3288 3288 3288
				9864
				147
				147
				10011
				0 0 1000 1000
				2000
				500 316
				816
				2816
				845 845 845 845 845 675
				4900
				500 500 500 500 500 500 500
				3500
				8400
				35 2864
				2899
				200
				24326

14

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 (Continued)

TANGIBLE FIXED ASSETS Cost or Valuation At 1st January 2022 Revaluation At 31st December 2022 Depreciation At 1st January 2022 Charge for year At 31st December 2022 Net book value at 31st December 2022 31st December 2021	Freehold land and Buildings £ 1414007 151491 1565498 398150 33353 431503 1133995 1015857	Furniture and Equipment £ 58603 58603 56240 1166 57406 1197 2363	Solar Panels £ 27824 27824 27824 27824 0 0	TOTAL £ 1500434 151491
				1651925
				482214 34519
				516733
				1135192
				1018220

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 2022 by the Council's insurers, Ecclesiastical Insurance Group plc.

(ii) On 29 September 2021 the Church Council's insurer, Ecclesiastical Insurance Group plc, valued the Consecrated buildings and halls complex as follows:

Buildings - Church and Hall £5,973,000 (2021 £5,395,000) Contents £206,500 (2021 £186,500)

(iii) The carrying amount that would have been recognised had the assets been carried under the cost model was £184,274 (2021 £199,313)

STOCKS Other Trading Activities - Shop Opening Added in year Expensed in year Closing Other- Cleaning Materials Opening Added in year Expensed in year Closing DEBTORS Trade Debtors Prepayments and accrued income SHORT TERM DEPOSITS Diocese of Rochester Central Board of Finance CASH AT BANKS AND IN HAND Short Term Deposit Current and Cash Other creditors	2022 £ 4090 8904 -8994 260 898 -838	2022 £ 4000 320 4320 4143 23500 27643 17453 53173 70626 1014 30008 31022 10401 10401	2021 £ 4200 9408 -9518 430 1053 -1223	2021 £ 4090 260
				4350
				2630 21528
				24158
				16342 57435
				73777
				1012 41609
				42621
				10704
				34319

COMMITMENTS

Since the end ofd the year further work on the roof, panel installation and clock repairs has been carried out at a cost of £26,336.

15

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 (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.

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 31.12.21 was £166,838.The amount released by the PWPHT trustees during 2022, 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 2022(Continued)

SUMMARY OF MOVEMENTS ON ALL FUNDS FOR YEAR TO 31st DECEMBER 2022

BALANCE INCOME 31 Dec 21 £ GENERAL FUNDS £ 31494 Parochial 192659 812 Church Halls 41349 5032 Children and Youth 7449 37338 Totals for General Funds 241457 DESIGNATED FUNDS 18764 Church Maintenance Reserve 30 13160 Diocesan Church Repair 1148 3761 Halls Maintenance Reserve 6 6905 Church Halls Repair Fund 36 5000 Properties Upkeep Fund 199313 Fixed Assets Reserve 3913 Mission Opportunity Fund 250816 Totals for Designated Funds 1220 RESTRICTED FUNDS 10720 Fair Trade Shop 14438 5577 Bereko Fund 390 4449 Acts 2 870 1000 Ashburnham 21746 Totals for Restricted Funds 15698 818907 REVALUATION RESERVE 0 1128807 TOTALS FOR ALL FUNDS 258375	EXPENSES £ 183602 73178 7800 264580 8450 563 2000 11013 17486 4543 426 22455 0 298048	TRANSFERS /GAINS £ -7165 32333 25168 2000 1020 -15039 2867 -9152 597 2867 3464 132011 151491	BALANCE 31 Dec 22 £ 33386 1316 4681 39383 18794 7858 3204 7961 5000 184274 4780 231871 8269 4291 4893 1000 18453 950918 1240625

The transfers were as follows:-

1. Enabling church activities and donations in the year:-

2. £2,000 from Parochial to Church Repair Fund

3. £2,867 from Parochial to Bereko Fund

4. £2,867 to Mission Opportunity Fund

5. 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

6. 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:-

7. £569 Fixed Assets to Parochial

8. £13,873 Fixed Assets to Halls

9. £19,480 Revaluation to Halls

10. £597 Fixed Assets to Shop

Gain on Revaluation:-

• £151,491 Church Halls

18

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 (Continued)

ANALYSIS OF NET ASSETS BY FUND AS AT 31st DECEMBER 2022

Fixed Assets Current Assets Stocks Debtors / prepayments Deposits Bank Accounts and Cash Liabilities Amounts Falling Due Within One Year Fund Balances 2022 Fund Balances 2021	General Designated £ £ 0 184274 320 27366 30060 36181 3913 11416 61659 22276 39383 231871 37338 250816	General Designated £ £ 0 184274 320 27366 30060 36181 3913 11416 61659 22276 39383 231871 37338 250816	Restricted Revaluation £ £ 950918 4000 277 4385 15693 24355 5902 18453 950918 21746 818907	TOTAL 2022 £ 1135192 4320 27643 70626 31022 133611 28178 1240625	TOTAL 2021 £ 1018220
					4350 24158 73777 42621
		231871 250816			144906 34319 1128807 1128807

19

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
	£	£	£	£	£	£
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

20

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ANGLICAN AND METHODIST CHURCH OF ST ANDREW PADDOCK WOOD I rep)rt on the financkgt statements of the Charity for the year ended 31 December 2022 set out on pages 2 to RESPECTtVE RESPONSIBILITIES OF THE TRUSTEES AND INDEPENDENT EK4MINER The chartvs trustees are responsible for the preparation of the accounts. The charty's trustees consider thal an audit is not requKed for this year lunder section 144 of the Charities Act 2011 Ilhe Charities Actll and that an independent examination is needed. Having satisfied mysetf that the Charty is not subject lo audit and is eligib18 for independent examination. h Is my responsibilty lo: examine the accounts lunder SeCt￿n 145 of the Charities kt)," to follow the kyowlures laid down in the General DIr￿tiOnS given by the Charity Commissioners (under section 14515)Ibl of Charities AGtI,' and to Stale whether particular matters have come lo my attention. BASIS OF INDEPENDE￿ EXAMINER'S STATEMENT My examination was carried out in accordance with the General Directions given by the Charty Commissioners. An examination indudes a review of the accounting records kept by the charity and a comparison of the aGcounls presented wtth those records. It also indudes considerats'on of any unusual items or disdosures in the and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evIder￿e that would be required in an audit and. consequently, no o￿n19n is given as to whether the accounts present a Irue and fail view. and the report is limil8d lo the matters sel out in thg slatement below. INDEPENDENT EXAMINER'S STATEMENT In conneclK)n with my examination, no material matters have come to my attention which gives m8 cause lo believe that, in ary material respect.. the accounting records were not kept in aCU)rdan￿ wlh Section 130 of the Charities AGt', or Ihe accounts did not acciyd with the accounting rect)rds', or Ihe accounts did not Comp￿ wlh the applicable requirements concerning the form and content of accounts sel out in the Charities IAcccwnts and Reports) Regulations 2Crf)8 other tharb any requiremenl that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have come across no other matters in wnneGtion with the examinatKJn to which attention should be drawn in this report in order to enable a FKoper understanding of the aC￿urS￿ to be reached. 28 March 2023 72 Commercial Road Paddock Wood Tonbrid e Kent T Lane Director in MN Jenks & Co Ltd Chartered Accountants

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022

	Unrestricted Funds	Unrestricted Funds	Restricted	Revaluation	TOTAL	TOTAL
	General	Designated	Income		Funds	Funds
			Funds		2022	2021
Notes on pages	12-13	5	6
	£	£	£	£	£	£
Income and endowments from:
Donations, Legacies and Grants	174891	0	1032	0	175923	187360
Charitable Activities	26686	1130	221	0	28037	15595
Other Trading Activities	39145	0	14437	0	53582	31193
Investments	735	90	8	0	833	65
Total	241457	1220	15698	0	258375	234213
Expenditure on:
Raising Funds	101		10987	0	11088	13041
Charitable Activities	264479	11013	11468	0	286960	252647
Total	264580	11013	22455	0	298048	265688
Net income/(expenditure)	-23123	-9793	-6757	0	-39673	-31475
Transfers between funds	25168	-9152	3464	-19480	0	0
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets for
the Charity's own use	0	0	0	151491	151491	45605
Net movement in funds	2045	-18945	-3293	132011	111818	14130
Reconciliation of funds:
Total funds brought forward	37338	250816	21746	818907	1128807	1114677
Total funds carried forward	39383	231871	18453	950918	1240625	1128807

For Comparative figures for 2021 refer to Page 20

2

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW. PADDOCK WOOD BALANCE SHEET AT 31st DECEMBER 2022 Notes on 2022 2021 FIXED ASSETS Tangl￿e Assets 15 1135192 1018220 CURRENT ASSETS Stocks Debtors Short Temi Deposits Cash at Bank and in Hand Total ¢urrenl assets 15 15 15 15 4320 27643 70626 31022 133611 4350 24158 73777 42621 144906 LIABILrriES Creditors.. Amounts falling due within one year 15 30329 34319 NEf CURRENT ASSETS 103282 110587 TOTAL NEf ASSETS 1238474 1128807 FUNDS of th• Charlty Restricted income funds Unrestricted Funds General Funds Oesignated Funds Revalualion ReseNe TOTAL FUNDS 1&19 19170 21746 39382 229004 950918 1238474 37338 250816 818907 1128807 The notes on pages 2 to 20 lom part of these accounts. Approved by the Church Cwncil on 27th March 2023 $wJned on its beha￿ ty. The Rev. Sharon Lovelock (Joint Chairl Peter Crouth (Trea$urer}

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER 2022

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	2022 £ -39673 34519 -833 30 -3485 -6141 -15583 0 833 833 -14750 116398 101648 70626 31022 101648	2021 £ -31475 33243 -65 280 -1719 9467
		9731
		-2389 65
		-2324
		7407 108991
		116398
		73777 42621
		116398

4

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022 - 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
				2022	2021	2022	2021
Notes on pages	12-13		12-13
	£	£	£	£	£	£	£
Income and endowments from:
Donations and Legacies	0	0	0	0	0	0	0
Charitable Activities	1130	0	0	1130	0	0	0
Other Trading Activities	0	0	0	0	0	0	0
Investments	90	0	0	90	32	0	0
Total	1220	0	0	1220	32	0	0
Expenditure on:
Raising Funds	0	0	0	0	0	0	0
Charitable Activities	9013	0	2000	11013	3366	0	0
Total	9013	0	2000	11013	3366	0	0
Net income/(expenditure)	-7793		-2000	-9793	-3334	0	0
Transfers between funds	3020	-15039	2867	-9152	-11397	-19480	-16937
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed a	0	0	0	0	0	151491	45605
Net movement in funds	-4773	-15039	867	-18945	-14731	132011	28668
Reconciliation of funds:
Total funds brought forward	47590	199313	3913	250816	265547	818907	790239
Total funds carried forward	42817	184274	4780	231871	250816	950918	818907

5

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2022- RESTRICTED FUNDS

	Shop	Other	TOTAL	TOTAL
		Restricted	Restricted	Restricted
		Funds	Funds	Funds
			2022	2021
Notes on pages	12-13	12-13
Income and endowments from:	£	£	£	£
Donation, Legacies and Grants		1032	1032	15863
Charitable Activities		221	221	0
Other Trading Activities	14437	0	14437	13263
Investments	1	7	8	0
Total	14438	1260	15698	29126
Expenditure on:
Raising Funds	10987		10987	12935
Charitable Activities	6499	4969	11468	11599
Total	17486	4969	22455	24534
Net income/(expenditure)	-3048	-3709	-6757	4592
Transfers between funds	597	2867	3464	-4
Net movement in funds	-2451	-842	-3293	4588
Reconciliation of funds:
Total funds brought forward	10720	11026	21746	17158
Total funds carried forward	8269	10184	18453	21746

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 2022

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.

No grants were received for the Fair Trade Shop from Tunbridge Wells Borough Council during 2022 (2021: £10,955).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 2022..

(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 (31.12.22 35 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 2022 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 (35 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 2022

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 £ 87669 22215 2000 19344 3189 27814 0 2290 10370 174891 2872 2332 2611 10116 3497 4124 996 138 26686 39145 39145 735 241457	Designated £ 0 1130 1130 0 90 1220	Restricted £ 120 30 882 1032 221 221 14437 14437 8 15698	Total 2022 £ 87789 22245 2000 19344 3189 27814 0 2290 11252	Total 2021 £ 88831 22209 1422 17180 1897 25579 13807 10955 5480
				175923	187360
				2872 2332 2611 10116 3497 4124 996 1489 28037 39145 14437 0 53582 833 258375	1697 1436 3629 4613 1768 2193 137 122
					15595
					17930 13200 63
					31193
					65
					234213

12

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022(Continued)

Expenditure on:	Expenditure on:	General Designated	General Designated	Restricted	Total	Total
					2022	2021
Raising Funds		£	£	£	£	£
	Stewardship costs	101			101	106
	Shop			10987	10987	12935
		101	0	10987	11088	13041
Charitable Activities
	Missionary and Charitable Giving (Note (vii) page 14)	8965	2000	10871	21836	24326
	Ministry Diocesan Parish Share	58923			58923	58340
	Weald of Kent Methodist Circuit	14532			14532	14118
	Ministry expenses Clergy	4041			4041	3727
	Children and Youth Workers	45788			45788	41465
	Running, Maintenance and Equipment costs	14247	9013		23260	12186
	Support Costs	14865			14865	10224
	Management and Administration	20431			20431	19459
	Governance costs	142			142	17
	Halls	39824			39824	32042
	Children and Youth	7814			7814	3449
	Professional Fees	552			552	552
	Events	433			433	96
	Depreciation of Halls Complex	33353			33353	29000
	Depreciation of Furniture and equipment	569		597	1166	3646
		264479	11013	11468	286960	252647
Total Expenditure on Charitable Activities		264580	11013	22455	298048	265688
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				£85,791	£80,184
	Pension Costs (Defined contribution scheme)				£3,686	£3,473
	Social Security Costs				£2,193	£1,367
	Details of trustees' remuneration were as follows:
	Sarah Woodcock - engaged under a contract of employment :		Salary		£25,755	£23,916
			Pension Costs		£1,288	£1,196
	Hanna Rosser - engaged under a contract of employment :		Salary		£17,659	£15,552
			Pension Costs		£883	£778
	The average headcount during the year was 5 (2021: 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				£3,686	£3,473
	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				131	14
	Costs of Annual Congregational Church Meeting				11	3
	Independent Examiner's Fees for the examination of the accounts				552	552
					£694	£569

(v) Trustees' Expenses - including costs reimbursed and paid direct to third parties There were claims from three trustees (2021: 2) for reimbursement of travel and hospitality expenses incurred in furtherance of the charity's objectives amounting to £831 (2021: £278) 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 £26,982 (2021 £17,750).

13

THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022(Continued)

General (vii) Missionary and Charitable Giving Grants payable in furtherance of the Church's objectives £ From General Funds Missionary Scripture Union (Hungary) 2867 Church Army 2867 Christians Abroad 2867 8601 Small donations Institutions 364 364 8965 From Mission Opportunity Fund Humanitarian Assistance DEC Ukraine Hospices of Hope Salvation Army Christmas Appeal St Martins in the Fields Christmas Appeal Missionary Christians Abroad 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 8965	Designated £ 1000 1000 0 0 2000 0 0 0 2000 2000	Restricted £ 442 442 442 442 442 525 2735 525 542 525 525 525 0 525 3167 5902 1093 3450 4543 426 10871	Total 2022 £ 2867 2867 2867 8601 364 364 8965 1000 1000 0 0 2000 0 0 0 2000 442 442 442 442 442 525 2735 525 542 525 525 525 0 525 3167 5902 1093 3450 4543 426 21836	Total 2021 £ 3288 3288 3288
				9864
				147
				147
				10011
				0 0 1000 1000
				2000
				500 316
				816
				2816
				845 845 845 845 845 675
				4900
				500 500 500 500 500 500 500
				3500
				8400
				35 2864
				2899
				200
				24326

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THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 (Continued)

TANGIBLE FIXED ASSETS Cost or Valuation At 1st January 2022 Revaluation At 31st December 2022 Depreciation At 1st January 2022 Charge for year At 31st December 2022 Net book value at 31st December 2022 31st December 2021	Freehold land and Buildings £ 1414007 151491 1565498 398150 33353 431503 1133995 1015857	Furniture and Equipment £ 58603 58603 56240 1166 57406 1197 2363	Solar Panels £ 27824 27824 27824 27824 0 0	TOTAL £ 1500434 151491
				1651925
				482214 34519
				516733
				1135192
				1018220

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 2022 by the Council's insurers, Ecclesiastical Insurance Group plc.

(ii) On 29 September 2021 the Church Council's insurer, Ecclesiastical Insurance Group plc, valued the Consecrated buildings and halls complex as follows:

Buildings - Church and Hall £5,973,000 (2021 £5,395,000) Contents £206,500 (2021 £186,500)

(iii) The carrying amount that would have been recognised had the assets been carried under the cost model was £184,274 (2021 £199,313)

STOCKS Other Trading Activities - Shop Opening Added in year Expensed in year Closing Other- Cleaning Materials Opening Added in year Expensed in year Closing DEBTORS Trade Debtors Prepayments and accrued income SHORT TERM DEPOSITS Diocese of Rochester Central Board of Finance CASH AT BANKS AND IN HAND Short Term Deposit Current and Cash Other creditors	2022 £ 4090 8904 -8994 260 898 -838	2022 £ 4000 320 4320 4143 23500 27643 17453 53173 70626 1014 30008 31022 10401 10401	2021 £ 4200 9408 -9518 430 1053 -1223	2021 £ 4090 260
				4350
				2630 21528
				24158
				16342 57435
				73777
				1012 41609
				42621
				10704
				34319

COMMITMENTS

Since the end ofd the year further work on the roof, panel installation and clock repairs has been carried out at a cost of £26,336.

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THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 (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.

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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 31.12.21 was £166,838.The amount released by the PWPHT trustees during 2022, and shown in the accounts, was based on the actual cost (salary, pension contributions and travel) of employing the individual concerned.

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THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022(Continued)

SUMMARY OF MOVEMENTS ON ALL FUNDS FOR YEAR TO 31st DECEMBER 2022

BALANCE INCOME 31 Dec 21 £ GENERAL FUNDS £ 31494 Parochial 192659 812 Church Halls 41349 5032 Children and Youth 7449 37338 Totals for General Funds 241457 DESIGNATED FUNDS 18764 Church Maintenance Reserve 30 13160 Diocesan Church Repair 1148 3761 Halls Maintenance Reserve 6 6905 Church Halls Repair Fund 36 5000 Properties Upkeep Fund 199313 Fixed Assets Reserve 3913 Mission Opportunity Fund 250816 Totals for Designated Funds 1220 RESTRICTED FUNDS 10720 Fair Trade Shop 14438 5577 Bereko Fund 390 4449 Acts 2 870 1000 Ashburnham 21746 Totals for Restricted Funds 15698 818907 REVALUATION RESERVE 0 1128807 TOTALS FOR ALL FUNDS 258375	EXPENSES £ 183602 73178 7800 264580 8450 563 2000 11013 17486 4543 426 22455 0 298048	TRANSFERS /GAINS £ -7165 32333 25168 2000 1020 -15039 2867 -9152 597 2867 3464 132011 151491	BALANCE 31 Dec 22 £ 33386 1316 4681 39383 18794 7858 3204 7961 5000 184274 4780 231871 8269 4291 4893 1000 18453 950918 1240625

The transfers were as follows:-

1. Enabling church activities and donations in the year:-

2. £2,000 from Parochial to Church Repair Fund

3. £2,867 from Parochial to Bereko Fund

4. £2,867 to Mission Opportunity Fund

5. 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

6. 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:-

7. £569 Fixed Assets to Parochial

8. £13,873 Fixed Assets to Halls

9. £19,480 Revaluation to Halls

10. £597 Fixed Assets to Shop

Gain on Revaluation:-

• £151,491 Church Halls

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THE ANGLICAN AND METHODIST CHURCH OF ST. ANDREW, PADDOCK WOOD

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022 (Continued)

ANALYSIS OF NET ASSETS BY FUND AS AT 31st DECEMBER 2022

Fixed Assets Current Assets Stocks Debtors / prepayments Deposits Bank Accounts and Cash Liabilities Amounts Falling Due Within One Year Fund Balances 2022 Fund Balances 2021	General Designated £ £ 0 184274 320 27366 30060 36181 3913 11416 61659 22276 39383 231871 37338 250816	General Designated £ £ 0 184274 320 27366 30060 36181 3913 11416 61659 22276 39383 231871 37338 250816	Restricted Revaluation £ £ 950918 4000 277 4385 15693 24355 5902 18453 950918 21746 818907	TOTAL 2022 £ 1135192 4320 27643 70626 31022 133611 28178 1240625	TOTAL 2021 £ 1018220
					4350 24158 73777 42621
		231871 250816			144906 34319 1128807 1128807

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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
	£	£	£	£	£	£
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

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