OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← The Parochial Church Council Of The Ecclesiastical Parish Of St. Luke, Ramsgate.

2023-12-31-accounts

Annual Report 2023

May 2024

St. Luke’s Church, Ramsgate

1

Contents Contents
1 Introduction – Vicar’s Report .............................................................................. 3
2 Parochial Church Council Report ......................................................................... 4
2.1
Aims and Purposes ..................................................................................................................... 4
2.2
Objectives and Activities ............................................................................................................. 4
2.3
Achievements and Performance .................................................................................................. 4
2.3.1
Overview of Regular Activities ............................................................................................................. 4
2.3.2
Sunday Services: In-Person and Online ................................................................................................ 5
2.3.3
Pastoral Offices .................................................................................................................................... 6
2.3.4
PCC Secretary Report ........................................................................................................................... 6
2.3.5
Church Fabric Report ........................................................................................................................... 7
2.3.7
Specific reports from different ministries ............................................................................................ 9
2.5
Financial Review ....................................................................................................................... 11
2.5.1
Finance Review of 2023 ..................................................................................................................... 11
2.5.2
Finance Projections for 2024 .............................................................................................................. 12
2.6
Reserves Policy ......................................................................................................................... 13
2.7
Structure, governance and management ................................................................................... 14
2.7.1
The Role and Work of the PCC ........................................................................................................... 14
2.7.2
PCC Policies ........................................................................................................................................ 14
2.7.3
Finance Personnel .............................................................................................................................. 14
2.8
Administrative Information ....................................................................................................... 15
2.8.1
Basic Information ............................................................................................................................... 15
2.8.2
PCC Membership ............................................................................................................................... 15
2.8.3
Electoral Roll Report (2023) ............................................................................................................... 16
2.8.4
Staffing .............................................................................................................................................. 16
3 Independent Examiner’s Report ........................................................................ 17
4 Statement of Financial Activities ....................................................................... 18
4.1
Balance Sheet ........................................................................................................................... 19
4.2
Notes to Accounts..................................................................................................................... 20

2

1 Introduction – Vicar’s Report

An annual report is potentially a very dry document. It is a legal requirement, with a focus on reporting church finances and administration. Yet, it is also a celebration of the ongoing life of the church, a community of people reconciled to God, through Jesus’s death and resurrection and empowered to live transformed lives by the Holy Spirit. It may be a dry document, but it reflects something of the excitement of being part of such a community.

Much has happened in 2023. This document briefly summarizes St. Luke’s activities and performance, but I hope that as you read through you might glimpse beyond the summary to the reality of what has happened. People meeting Sunday by Sunday to rejoice in the God who made and saved us, studying and praying together in small groups, offering support, care and a listening ear at events like Cafe4All, Play and Praise or Gather and all the one-to-one reactions that happen within the community beyond our normal meetings. God is at work through his people, and this should be celebrated.

Not that it is always easy being part of a church. 2023 has seen its challenges. Staffing was rarely at full capacity through the year! For the first four months we were without a gardener or maintenance worker after the unexpected death of Chris Tull at the end of 2022. However, we were pleased to appoint Becky Wing as a new bookings manager and gardener and Shaun Hibbert as the new maintenance worker. These are now working across both St. Luke’s and St. George’s and have been a great help in helping us manage the estate. June, July and August saw me away from ministry on a Sabbatical, where I was able to rest and recuperate and make a good start on a book I am hoping to write. Claire, our curate, did a great job stepping up to cover much of my role and with the able support of the team of wardens and others, the church ran well during that time. Unfortunately, though, soon after I returned from my Sabbatical, Claire was off for a couple of months with ill health, so we were also short staffed for most of October and November! However, she recovered well and was able to play her full part in all the Christmas services and events.

Another big challenge in 2023 was to do with the buildings of St. Luke’s. At the start of the year, we had to arrange for the repair to the East wall above the chancel, along with the North roof of the chancel after a large amount of stone cladding came away in a storm at the end of 2022. Fortunately, the cost of the repairs was covered by our insurance. In the autumn, we struggled to sort out the heating in the hall after one of the two remaining gas heaters was condemned. Thankfully by the end of the year, we were able to install some new efficient electric heaters in both the main hall and the Perry Room.

The greatest sadness of the year was the death of Nathan Court, a 14-year old member of our congregation who finally succumbed to cancer after battling it for most of his life. Although, this was a tragedy, the funeral in St. Luke’s, which was packed, was a great celebration both of his life, his joy and faith, but also the true hope we have in the resurrection of Christ.

The last few years have focused on rebuilding since Covid, but as we came to the end of 2023, it felt that it was time to take stock and review where God might be calling us in the coming years. So, now we are in 2024, which we are calling a year of discernment. Let’s pray that God will call us to greater and better things.

Paul Worledge

3

2 Parochial Church Council Report

2.1 Aims and Purposes

St Luke’s Church PCC has the responsibility of co-operating with the incumbent, the Revd. Paul Worledge, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has responsibilities for the maintenance and management of the St. Luke’s church building and church hall. The hall is situated next to the church building on St. Luke’s Avenue, Ramsgate.

2.2 Objectives and Activities

The PCC through its various activities, seeks to demonstrate God’s love to our local community, provide opportunities for people to explore the Christian faith and encourage those who are Christians to grow in discipleship. These aims are brought about through a culture that seeks to:

This all happens through our main Sunday Services, smaller gatherings and specific projects aimed at supporting different groups in the wider community. We maintain our main church building and halls, to provide safe and welcoming spaces both for our own activities, but also for other community groups or members who wish to hire them.

2.3 Achievements and Performance

2.3.1 Overview of Regular Activities

These were the regular weekly activities running during 2023

Sunday 11:00-12:00 Sunday Service, including groups for ages 0- 14. With Livestream. 17:00-19:30 Youth Initiative (closed in July 2023)

Monday 09:30-10:00 Daily Prayer (St. Luke’s) Study Group in evening

Tuesday 09:30-10:00 Daily Prayer (St. George’s) 09:30-11:30 Christ Church Toddlers in St. Luke’s Hall Study Group in afternoon

Wednesday Study group in the morning and Study group in the evening Depression and Anxiety Self-Help Group (started Sep. 2023)

Thursday 09:30-10:00 Daily Prayer (St. Luke’s) 10:00-11:30 Café4Al 11:30-15:00 Time4All

4

Friday

10:00-11:30 Play and Praise (Parent and Toddler Group) 12:30-14:30 Gather Women’s Drop In (Run by Youth With a Mission at St. Luke’s) 16:30-16:00 Creative Team music practice

Saturday 09:30-10:00 Daily Prayer (St. George’s)

There were also an occasional MOPP meeting. MOPP stood for: Meal, Options, Prayer and Praise. The options were to lay out what the small groups were doing. There was also an occasional ‘pop-up’ small group, including one in May, which trained people to lead small group Bible Study.

Alongside this the social events group, which is for both St. Luke’s and St. George’s ran a number of events through the year, including: Burns Night (January), Quiz Evening and Beetle Drive (March), a live screening of the coronation in St. Luke’s (May), family film night (July), Light Party (October), Christmas Fair (December).

The hall was regularly rented to slimming groups on a Tuesday and Thursday evenings and the Church to the Thanet Light Orchestra on Thursday evenings. It was also rented by various groups through the year, mainly for children’s parties.

Andrew McMillan

2.3.2 Sunday Services: In-Person and Online

We continue to livestream our main 11am services and post the sermons as a separate video on our YouTube channel which reached 200 subscribers by the end of 2023. These and other activities are advertised by a weekly email, which is sent out to 174 people each week. It is estimated that our worshipping community is 162 people (that is people who attend at least once a month or who are housebound and still in contact with the church). Our actual attendance and online attendance is shown in the table below:

The usual in-person attendance on a normal Sunday was 73 adults and 15 children. The figure for adults is in line with the number of adults attending in the years before Covid, but the number of children is about 50% of the number attending before Covid. It is also estimated that on average an additional 13 watch online each week, which would put the total number of adults attending, as higher than any year before Covid. It also needs to be noted that we now have a number of people attending who used to attend local churches which are now closed, suggesting overall decline in the local area.

The breakdown of the worshipping community by age is given in the table below:

Children(Age 0-10) 21(13%)
YoungPeople(Age 11-17) 15(9%)
Adults (Age 18-69) 89 (55%) – This is skewed to the older end of the
age range.
Adults(Age 70+) 37(23%)

5

2.3.3 Pastoral Offices

In 2023, we had 7 baptisms, 4 marriages and 14 funerals linked with St. Luke’s. The number of funerals was the highest for 10 years. These included three regular members of our church Bob Knight (aged 83), Nathan Court (aged 14) and Flo Baldock (aged 88). Also, Chris Tull (aged 70), who was our gardener and maintenance worker for several years until his death at the end of 2022.

2.3.4 PCC Secretary Report

During 2023 the Parochial Church Committee (PCC) met 7 times including the Annual Parochial Church Meeting (APCM). The Standing Committee also met prior to each meeting to discuss pressing issues and to draft the agenda the following PCC meeting. All meetings were quorate with an average attendance of 10 which represents approximately 62% of members. 4 members of the PCC didn’t attend any PCC meetings during 2023. Attendance levels were the same as 2022, however increased by 2 compared to 2021. Attendance figures for the APCM are included within the minutes for that meeting.

During 2023 there were 16 PCC members (data from Trello): Paul Worledge (Chair), Claire Coleman (curate), Andrew McMillan (Church Warden), Brenda Walters-Erlam (Church Warden), Mike Turner (Deanery Synod Rep.), Alison Hawthorn (Deanery Synod Rep), Simon Williams (until May 2023), James Patterson, Willow Whybrow, John Neden (until May 2023), Pauline Emptage, Audrey Tucker, Lekan Asa-Afariogun, David Perkins, Claudia LeBaigue (until May 2023) and Nicky Galer (co-opted, Treasurer), Pamela Elmes (from May 2023). Julie Leonard kindly offered to join us at meetings to take minutes in the absence of PCC secretary.

Listed below are some of the items discussed and or approved by the PCC during 2023:

6

PCC meetings follow a format which encourages a focus on God’s Word, listening to each other and reflection. Thanks be to God for the prevailing culture of praying, caring and sharing.

Andrew McMillan

2.3.5 Church Fabric Report

In mid-November 2022 because of heavy wind and rain the roof wall of the church, at the St Lukes Avenue end was extensively damaged. Members of the Standing Committee led by our Vicar Paul Worledge liaised with the insurer and contractor to ensure that the repairs were done speedily. We must extend out thanks to Chris Tull for his contribution in helping to assess the content of the quote for the work. This was one of Chris’s last actions for St Luke’s before his sudden passing.

2023

The work to the roof was completed in January. The building was made watertight and secured. The carpet in the area was cleaned and all traces of water damage were eradicated. This work was arranged for and paid directly by the insurers. We only had to pay £1,000 excess.

March

Following the withdrawal of rubbish collection by Thanet District Council a new general and recycle waste supplier was sourced to carry out fortnightly waste collections.

April

At the end of April Greenheat UK Ltd carried out Gas Safety checks and servicing of the church’s boilers and radiators.

A problematic leak in the single toilet at the entrance of the church hall had been flooding the toilet for a while. This had meant that the toilet had to be closed for some time. Plumber Andy Rolf investigated and found the source of the leak to be coming from the sink taps. The taps were replaced, and the toilet was reopened for use.

There was also a leak in the Vestry, caused by the gully in the north side being blocked. Chris Bisset did a super job in going up the ladder (Brenda assisting at the bottom of the ladder) and clearing away the rubble that was blocking the gully.

Becky Wing and Shaun Hibbert were recruited as Hall bookings & Gardening and Maintenance workers to fill the gap left by Chris Tull. The team roles cover both St Luke’s and St Georges churches.

7

May

At the beginning of May, the church’s gutters were cleaned by GutterPRO East Kent. Angus King and his team did a superb job in cleaning the gutters and providing us with before and after photos to show the impact of the work done.

August

On August 29th we had a fire audit. Both Churchwardens and Claire Coleman we present for the audit. The fire officer reiterated that the 2 important factors were fire detection and building safety. The importance of weekly fire alarm checks by a competent person was reinforced by the visiting Fire Officer.

St Luke’s was awarded a level 2. This was the most common level awarded to churches. The officer did not find any serious issues. However, there are actions that need to be taken on board and implemented. For example, to replace the fire extinguisher and ensure that they are checked monthly by a competent person, and the need for emergency lighting to be used at some events.

September & October

The priority was to replace the broken gas heaters in the hall before the winter truly set in. The PCC took the decision to replace the gas heaters with electric ones. The Vicar, Churchwardens and Treasurer all played their part in making the heaters replacement happen. This included the upgrade of the voltages and channels of the hall’s electric meter by UK Power Network prior to installation of the electric heaters.

November

Greenheat UK Ltd connected Smart Thermostat controls onto the church boilers. The system uses Drayton Wiser Programmable wireless thermostat to control the heating remotely. This means that coming into the church to adjust the heating control has become a thing of the past.

The Building Team Going forward.

There was no meeting of the building team during 2023 as 3 members of the team had left with only 2 remaining.

There were many issues of greater priority to be addressed, with the Vicar being on Sabbatical, illness of 1 of the Church Wardens and the bedding in of the new 2-person team for Hall Booking & Gardening and Maintenance.

Finally, the Vicar and Church wardens have faced and dealt with many fabric issues during the year. The need to prioritise and to do the most essential tasks was paramount in ensuring that the buildings were operational and made comfortable for all who use them.

Brenda Walters-Erlam

8

2.3.7 Specific reports from different ministries

Cafe4All

As with other church activities, we thank God, that the core team were able to keep the Café 4 All ministry running throughout 2023. Especially facing the challenge of illness and other family commitments during the year and increased time out supporting other areas of church activity. Over the year, the team have served thousands of hot drinks, pastries, cakes etc. to our visitors. We have seen and heard from visitors how much being able to come along, chat and relax has been really uplifting for many. Some visitors are from our congregation, others from the local community. We were happy to continue to host the group of local councillors and the team noticed that this has been a great way to have people come into the church building. Some people would come and join us for a hot drink and snack after visiting their Councillor. As always, we don’t make any charge for what is provided, however people have been generous and donations are paid into church funds.

Unfortunately, this year the core team were unable to hold their usual social gatherings due to illness. Communication by use of the Café 4 All - WhatsApp group chat has been invaluable, enabling people to ask for extra support when necessary. The Lord provides! and we are thankful for every time someone has offered to step in to help out. Even when not able to attend, we were always grateful to receive homemade bread amongst other items brought in to share out.

We were able to respond to suggestions from the Evangelism and Discipleship group which encouraged us to focus on listening to our visitors and during school holidays to ensure we offer suitable activities for any children attending.

Although as during the previous year in 2023 we continued to keep the church building open after Café 4 All into what became known as Time 4 All. Time 4 All has not had many visitors and it has proved difficult to maintain the necessary minimum of 2 members of that core team needed as required by H&S. At times it has had to close earlier and as we moved towards 2024 it became more obvious that we will have to review if we are able to continue with Time 4 All.

On occasions we have had other church activities such as Carols with Cake thanks to additional support being offered. Another consideration moving forward is to have occasional church services following on from after Café 4 All.

1 Peter 4:9 says ‘Do not neglect to show hospitality to strangers for thereby some have entertained angels unaware’.

Play and Praise

We welcome mums, dads and child minders every Friday in term time and provide a safe place for the children to play with a variety of toys and activities for newborn babies up to 4-year-olds. There is a craft table that is set around a bible passage each week which gives us the opportunity to tell how amazing our God is. The session ends with a bible story about their craft, lots of singing and interaction with nursery rhymes then snack time with a choice of fruits and healthy treats.

9

There is joy in every session watching the child grow and making friendships with the volunteers, they love the Christmas session interacting with the Christmas story meeting Santa and the party after.

We have a great team of volunteers Charlie, Tom, Claire, Jean and Grace who give up time to make every session special. I can’t thank them enough for everything they do.

Tonya Curry

Sunday Club

Sunday Club continues to meet in the hall as a big group for children up to age 11. Each session is led from the front using Mustard Seed material and the children are always engaged with learning about the bible through pictures, videos or playmobile characters. They also enjoy sitting at tables for the craft activity and having time to talk and sometimes pray about any needs that come up in conversation.

We continue to support John, who we sponsor through Compassion. We often pray for him and have sent bundles of cards and pictures during the year – so he is getting to know who we are more as a group.

It has been great to have two teams to lead, alternating with a rota of term on term off. Thanks to Terry, June, Titi & James for leading as well as our regular helper, Tina. Thanks also to Claire, Zoe, Abi and other parents, who have helped the sessions run smoothly & creatively.

Willow Whybrow

Pathfinders

We help the kids to dig deeper into passages, they really get excited when we are able to create a craft around their learning. They have decorated the Perry Room in the Hall with their crafts and prayers. Myself, Charlie and Peter have worked with the kids for quite a while now and each bring something different to the teachings.

Tonya Curry

10

2.5 Financial Review

2.5.1 Finance Review of 2023

Total income for the year of £111,404 was £7,048 more than last year (2022: £104,356), see Note 2. This was mainly due to a new long-term rental of a room in the hall and an increase in planned giving.

Total expenditure of £99,701 was £14,071 more than last year (2022: £85,630) see Note 3. This was mainly due to the increase in Parish Share.

The full financial statements accompany this report.

During 2023 an overhaul of the different funds was carried out, resulting in a quite a number being closed down, as they were deemed unnecessary and holding too many funds is not deemed to be good practice.

Our designated funds are:

Church Building, Hall and Social. The Hall fund is where all income and expenditure, purely relating to the Hall, are kept. The Social Fund, where monies collected at social events is held, will be used to help fund future events. If required, the three designated funds could be utilised if the general fund required it and two of them, do indeed, form part of our reserve policy.

We hold a number of restricted Mission funds; this is where donations are collected for different Missions throughout the year. The money in these funds as at the end of December are forwarded to the relevant missions each year.

The Café 4 All Fund is for the outreach coffee morning we hold each Thursday. Any donations received towards the refreshments is held in the Café 4 All Fund and will be used, where necessary, for posters, replacing coffee machines etc.

Capital Fund – monies held in this fund can only be spent on capital works or projects and not on ongoing costs. E.g. It could be used to replace the heating system, but not used for maintenance work or gas bills! The Play & Praise group is held on a Friday morning and is a self-sufficient pre-school group. Any monies collected can be used to purchase items that are beneficial to the group, such as Advent calendars and easter eggs.

Royal Harbour Outreach was set up to start a new initiative at the harbour. Unfortunately, the pioneer of the initiative passed away before the project could take off. Talks are ongoing as to what will happen to this fund in the future.

General Fund

This fund includes all transactions concerned with the day to day running of the church, church building, the cost of running services, outreach and both adult and child training. The largest commitment is the Parish

11

Share, paid to Canterbury Diocese to cover the cost of our vicar and the cost of training curates across the Diocese, along with various other Diocesan expenses and initiatives.

The Parochial Church Council (PCC) were expecting 2023 would be a challenging financial year with a predicted budget shortfall of £13,619. This was the amount needed from extra donations to make ends meet and ensure we could pay our Parish Share (£56,538). However, for the second time in a number of years, there was money left over after paying the Parish Share. This was partly down to the fact the gas and electric was not charged for correctly and there is an ongoing complaint regarding this, which has been escalated to the Ombudsman, as well as a large anonymous donation.

We are encouraged and grateful to God that in the midst of another difficult year, still facing a cost-of-living crisis, so many people have continued to be so generous and been able to continue to support the church through faithful regular giving and generous one-off donations. Without these, we would not have been able to break even.

To increase giving to St Luke’s a commitment Sunday is held annually towards the end of the year. This is an opportunity for people to consider their support to the church in the coming year, both in action and financially. The response allows for an accurate budget to be prepared for the following year and is crucial for informing decisions made by the PCC.

Hall Fund

The Battle Room in the hall is now being used on a long term rental basis, this is the main reason the Hall Fund is so much better this year than last.

Donations

A number of one-off donations were made by some individuals towards the general running of the church in 2023, including a large one-off donation of £5,000, one of £600 and one of £580, as well as a number of over £100. The Independent Examiner kindly donated his gift (£100) to his chosen charity, MSF. A donation was received to the new Capital Fund of £5,000, this was a legacy payment from the estate of Pam Jean Simmons. This restricted Capital Fund is only to be used for capital works or projects and not on ongoing costs. E.g., it could be used to replace the heating system, but not used for maintenance works or gas bills. It had also been agreed to have a policy where any legacies received, where no specific designation is given as to how it will be spent, will be added to this new Capital Fund.

2.5.2 Finance Projections for 2024

Having seen a good response to help with the financial needs from 2023 the PCC now look to the expected financial position for 2024. After preparation of a budget, it is anticipated that we are facing a deficit of £17,952 in the general fund for 2024. The Parish Share has increased slightly to £59,098. Any deficit will need to be covered through extra donations or increased regular giving. To reduce the deficit the PCC will continue to consider cost-saving strategies and keep finances on the agenda at all PCC meetings.

12

Whilst the PCC is keen to pay the Parish Share in full each year, it acknowledges that it would not be good stewardship of money to deplete all funds which may be needed to keep the church building working, safe and in good repair. For this reason, the PCC resolved in Feb 2020 to hold back the following reserves, even if it means not paying the Parish Share; £5,000 in the Hall Fund and £5,000 in the General Fund. Additionally, if the sum of the balance in the General Fund and the Hall fund would fall below £5,000 on payment of the Parish Share, then payment of the Parish Share should be suspended, the Diocese informed and the PCC to monitor future payments.

Please continue to pray about the financial needs of St Luke’s and our individual response to this need. If you are a tax payer, please remember to sign a Gift Aid Declaration and ensure that any gifts you make are identifiable by putting your name on the slip available with giving envelopes. Tax reclaims increase giving without further cost to donors. Donations can be made via BACS, but please do advise the treasurer if the gift is for any other purpose than the General Fund. Donations can also be made via the Parish Giving Scheme, as long as the donation is towards the General Fund. Please also remember to look at Give as you Live. This is a scheme where the church receives a donation when you make online purchases. Please look at their website or app and consider using this scheme when making purchases.

If you have any questions about church finance, please do not hesitate to ask.

2.6 Reserves Policy

It is considered good practice to hold around three months of general expenses as a reserve fund. Based on 2023 expenditure this would amount to around £20,500. The year-end actual balance was £16,558 and the PCC will be looking to increase funding to fill the gap. The PCC endeavours to keep £5,000 in the hall fund to cover ongoing maintenance and agreed that £5,000 should be held in a Church Building Fund for one off essential repairs to the church building. At the end of 2023 the Hall Fund stood at £1,258. The Church Building Fund stood at £5,000. It should be noted that with the Capital Fund holding £25,705, there is less danger of cash flow problems.

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made assessment for a period of at least one year from the date of approval of the financial statements. The Trustees have concluded that, together with the reserves established to help in such circumstances, there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity, therefore, continues to adopt the going concern basis in preparing its financial statements.

Nicky Galer (Treasurer to the PCC)

13

2.7 Structure, governance and management

2.7.1 The Role and Work of the PCC

The PCC is the Parochial Church Council of St. Luke's church. Members include the vicar and those elected at the Annual Parochial Church Meeting by those who are on the church electoral roll. It has responsibility to oversee the running of church life and the churches mission in collaboration with the vicar and has a legal responsibility to oversee the upkeep of the church buildings and the running of the church finances.

Clergy licensed to the parish are automatically on the PCC. Church Wardens are elected annually and automatically become members of the PCC. Deanery Synod representatives are elected to Deanery Synod every three years (the next Deanery Synod election is in 2025), unless there is a vacancy, in which case they are elected until the next Deanery Synod election. They are also automatically part of the PCC. At least 1/3 of members elected to the PCC must be elected at the APCM each year and anyone who has not been elected at the last two APCMs needs to be re-elected to continue on the PCC.

The PCC has a standing committee consisting of the Incumbent, Secretary, Treasurer and Wardens. This group can meet to make decisions on behalf of the PCC when decisions need to be made quickly.

2.7.2 PCC Policies

As well as setting a budget each year, the PCC annually reviews a number of policies to ensure that we are meeting our legal responsibilities to care for the people who we work with. These include:

These can be accessed online at: http://www.stlukesramsgate.org/policies.html

2.7.3 Finance Personnel

The PCC appoints its Treasurer at the first meeting after the Annual Church Parochial Meeting (APCM). The PCC Treasurer is Mrs Nicky Galer. The PCC has a Bank Mandate which confirms the signatories to the accounts and this stipulates that two signatures are required at all times. In addition, other personnel have been appointed to assist the smooth running of the finances. These include a Hall Manager; responsible for bookings and collection of rents for the church hall. A Utilities Manager; who oversees the utility bills. A Banker; who collects all money and pays it to the bank. A Second Authoriser; chosen from the PCC to check and confirm all electronic payments. Additionally, nominated people have been chosen to maintain the petty cash accounts that are held within the various church groups.

14

2.8 Administrative Information

2.8.1 Basic Information

St Luke’s Church is situated on the corner of Hollicondane Road and St Luke’s Avenue, Ramsgate. It is part of the Deanery of Thanet, in the Diocese of Canterbury, within the Church of England.

The Parochial Church Council was registered with the Charity Commission on 25th October, 2010. Registration No: 1138535. There is a requirement to upload financial information with the Annual Report to the Charity Commission website each year.

Church Office: (10am-2pm, Tuesdays, Thursdays and Fridays).

Bankers:

CAF Bank Ltd. 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ CCLA Investment Management Ltd. , The CBF Church of England Funds, 80 Cheapside, LONDON, EC2V 6DZ

Independent Examiner: Alex Finlow FCA 5 Wear Bay Road, Folkestone, Kent, CT19 6AT

2.8.2 PCC Membership

Here is the membership:

Licensed Clergy: Rev. Paul Worledge (Chair, Incumbent) Rev. Claire Coleman Wardens Mr. Andrew McMillan (Elected May 2023) Mrs. Brenda Walters-Erlam (Elected May 2023) Representatives on the Deanery Synod: Mr. Mike Turner (Elected May 2022) Mrs. Alison Hawthorn (Elected May 2022) Elected members: Mr. James Patterson (Elected May 2023) Mrs. Willow Whybrow (Elected May 2023) Mrs. Pamela Elmes (Elected May 2023)

Mr. David Perkins (Elected 2022) Mr. Olamilekan Asa-Afariogun (Elected 2022) Mrs. Claudia LeBaigue (Elected 2022, Resigned May 2023)

Mrs Pauline Emptage (Elected 2021) Mrs Audrey Tucker (Elected 2021) Vacant

15

Dr. John Neden (Elected 2020, term ended May 2023) Mr. Simon Williams (Elected 2020, resigned 2023)

Co-Opted Members

Mrs. Nicky Galer (Treasurer) Vacant (Secretary)

In addition, The PCC also appointed the following officers:

Parish Safeguarding Coordinator: Pauline Emptage Electoral Roll Officer: James Patterson

Parish Disclosure Officer: James Patterson

Health and Safety Officers: David Perkins and vacant

Cheque Signatories: Nicky Galer, Paul Worledge, Andrew McMillan, Brenda Walter-Erlams Online authorization of payments: Nicky Galer and Peter Shakeshaft (to June 2023) MikeTurner (from June 2023)

Hall Bookings Manager – this is now part of a paid role.

2.8.3 Electoral Roll Report (2023)

In 2023 we removed 14 names from the electoral roll (people who had moved away or changed churches) and added 15 new names of those who had applied to join the electoral roll this year. The new roll has thus increased from 99 to 100. Of the 100 on the 2023 electoral roll 33 live in the parish, down from 36 last year. James Patterson (Electoral Roll Officer).

2.8.4 Staffing

The PCC employs 4 part-time staff:

The 2023 set of reports and accounts were approved at a special PCC meeting on Sunday 21[st] April.

Rev. Paul Worledge (Vicar, St. Luke’s and Chair of St. Luke’s PCC)

16

3 Independent Examiner’s Report

To the Parochial Church Council for the year ended 31 December 2023

This report on the financial statements of the PCC for the year ended 31 December 2023, which are set out on pages 18 to 24, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and Charities Act 2011 (‘the 2011 Act’).

Respective Responsibilities of Trustees & Examiner

As members of the PCC you are responsible for the preparation of the financial statements. You consider that the audit requirement of the Regulations and section 144(2) of the 2011 Act does not apply and that an independent examination is needed. It is my responsibility to:

My work has been undertaken so that I might state to the Trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the PCC, and the PCC Trustees, as a body, for my work, for this report or for the opinions I have formed.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section s.145(5)(b) of the 2011 Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishop’s Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with section 130 of the 2011 Act, and

  3. to prepare accounts, which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations have not been met; or

  4. to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Alex Finlow FCA

5 Wear Bay Road, Folkestone, Kent, CT19 6AT

29 April 2024

17

4

St. Luke's Church - Ramsgate Statement of Financial Activities year ended 31 December 2023

Note
Income from:
Voluntary income
2a
Activities for generating funds
2b
Income from investments
2c
Church activities
2d
Other incoming resources
2e
Total Income
Less:
Expenditure on:
Cost of generating voluntary income
3a
Fundraising trading costs
3b
Church activities
3c
Governance
3d
Total Expenditure
Net income / (expenditure)
Brought forward at 1 January 2023
9
Transfers
Carried forward at 31 December 2023
9		 2023
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
82,439
164
10,780
93,383
320
-
-
320
630
-
-
630
2,987
11,490
-
14,477
1,762
-
832
2,594
88,138
11,654
11,612
111,404
-
-
-
-
-
-
-
-
81,730
10,209
7,763
99,701
-
-
-
-
81,730
10,209
7,763
99,701		 2022
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
82,540
-
9,577
92,116
931
-
495
1,425
95
-
-
95
1,966
7,363
-
9,329
675
-
716
1,391
86,206
7,363
10,788
104,356
-
-
-
-
-
-
-
-
69,860
8,557
7,213
85,630
-
-
-
-
69,860
8,557
7,213
85,630
6,408
1,445
3,849
11,702
9,573
5,000
148,168
162,741
577
-
( 577)
-		 16,346
( 1,195)
3,575
18,727
( 113)
( 10)
144,137
144,015
( 6,661)
6,205
456
-
16,558
6,445
151,440
174,444		 9,573
5,000
148,168
162,741

Continuing Operations

None of the PCC's operations were acquired or discontinued during the above two financial years.

Total Recognised Gains and Losses

The PCC has no recognised gains or losses other than the income and expenditure for the above two years.

the notes on pages 20 - 24 form part of these financial statements

Page 18

St. Luke's Church - Ramsgate

Balance Sheet

year ended 31 December 2023

Note
Fixed Assets
Tangible
6
Current Assets
Debtors
7
Cash at bank and in hand
Current Liabilities
Creditors falling due
within one year
8
Net Current Assets
Total Net Assets
Represented by Parish Funds
Free reserves
9
Designated
9
Restricted
9		 2023
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
-
-
120,000
120,000
-
-
120,000
120,000
-
-
-
-
16,558
6,445
31,440
54,444
16,558
6,445
31,440
54,444
-
-
-
-
16,558
6,445
31,440
54,444
16,558
6,445
151,440
174,444
16,558
16,558
6,445
6,445
151,440
151,440
16,558
6,445
151,440
174,444		 2022
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
-
-
120,000
120,000
-
-
120,000
120,000
-
-
-
-
9,573
5,000
28,437
43,010
9,573
5,000
28,437
43,010
-
-
269
269
9,573
5,000
28,168
42,741
9,573
5,000
148,168
162,741
9,573
9,573
5,000
5,000
148,168
148,168
9,573
5,000
148,168
162,741

Approved by the PCC on and signed on its behalf by21st April 2024 Rev. Paul Worledge

Chairman

the notes on pages 20 - 24 form part of these financial statements

Page 19

St. Luke's Church - Ramsgate Notes to the financial statements year ended 31 December 2023

1 Accounting Policies

a) Basis of Accounting

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and Accounting and reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP FRS 102).

St Luke's Church meets the definition of a public benefit entity under FRS 102. The financial statements have been prepared under the historical cost convention except for land and buildings which is carried at deemed cost under the transitional provisions of FRS 102.

b) Funds

General Funds represent the funds of the PCC that are not subject to any regulations regarding their use and are available for the application on the general purposes of the PCC. Funds designated for a particular use by the PCC are also unrestricted. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.

c) Incoming Resources

Voluntary Income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant is recognised only when received. Income tax recoverable on gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due. Funds raised by fetes, garden parties and other similar events are accounted for gross.

Other Ordinary Income

Rental Income from the letting of church premises is recognised when the rental is due.

Income from Investments

Interest is accounted for when receivable.

d) Resources used

Activities directly relating to the work of the Church

The Diocesan quota or parish share is accounted for when payable. Any quota unpaid at 31 December is provided for in these accounts as an operational (although not legal) liability and is shown as a creditor in the Balance Sheet.

e) Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by Section 10 (2) (a) of the Charities Act 2011. No value is placed on movable furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. The valuation for the Church Hall is based on a sale value obtained in 2019.

Page 20

St. Luke's Church - Ramsgate Notes to the financial statements (continued) year ended 31 December 2023

2023
Note
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
2
Income from:
2a
Voluntary income
Planned giving:
Standing orders and
envelopes scheme
48,576
-
1,890
50,466
Tax recoverable
16,472
-
662
17,134
CAF etc.
-
-
-
-
65,048
-
2,552
67,600
Collections
13,441
-
1,854
15,295
Other giving
2,950
164
1,374
4,488
Grants
1,000
-
-
1,000
Legacies
-
-
5,000
5,000
82,439
164
10,780
93,383
2b Activities for generating funds
Fundraising and events
320
-
-
320
320
-
-
320
2c
Income from investments
Bank interest
630
-
-
630
630
-
-
630
2d
Church activities
Church hall lettings
1,299
11,490
-
12,789
Fees
1,688
-
-
1,688
Coffee
-
-
-
-
2,987
11,490
-
14,477
2e
Other incoming resources
Miscellaneous
1,762
-
832
2,594
1,762
-
832
2,594
Total Income
88,138
11,654
11,612
111,404		 2022
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
46,579
-
1,730
48,309
11,227
-
639
11,866
-
-
-
-
57,806
-
2,369
60,175
20,134
-
6,853
26,987
2,919
-
355
3,274
1,681
-
-
1,681
-
-
-
-
82,540
-
9,577
92,116
931
-
495
1,425
931
-
495
1,425
95
-
-
95
95
-
-
95
800
7,363
-
8,163
1,166
-
-
1,166
-
-
-
-
1,966
7,363
-
9,329
675
-
716
1,391
675
-
716
1,391
86,206
7,363
10,788
104,356

Page 21

St. Luke's Church - Ramsgate Notes to the financial statements (continued) year ended 31 December 2023

2023
Note
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
3
Resources Expended:
3a
Cost of generating voluntary income
Planned giving stationery
-
-
-
-
-
-
-
-
3b
Fundraising trading costs
Fundraising and events
-
-
-
-
-
-
-
-
3c
Church activities:
Missionary societies
-
-
5,294
5,294
Charities
820
-
-
820
820
-
5,294
6,114
Ministry:
Diocesan parish share
56,538
-
-
56,538
Clergy and staff costs
7,641
-
-
7,641
Church maintenance
2,806
-
-
2,806
Hall maintenance
-
941
-
941
Hall running costs
-
9,112
1,675
10,787
Church running costs
11,512
107
792
12,411
Insurance
2,306
-
-
2,306
Bank charges
106
49
1
157
80,910
10,209
2,468
93,587
Total
81,730
10,209
7,763
99,701
3d
Governance costs
Independent Examiner's Fee
-
-
-
-
-
Total Resources Expended
81,730
10,209
7,763
99,701		 2022
Unrestricted
Designated
Restricted
Total
funds
funds
funds
funds
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,596
5,596
-
-
110
110
-
-
5,706
5,706
42,007
-
-
42,007
7,391
-
-
7,391
862
-
-
862
-
1,000
-
1,000
-
7,202
-
7,202
17,360
321
1,506
19,188
2,106
-
-
2,106
134
33
1
168
69,860
8,557
1,507
79,924
69,860
8,557
7,213
85,630
-
-
-
-
-
69,860
8,557
7,213
85,630

Page 22

St. Luke's Church - Ramsgate Notes to the financial statements (continued) year ended 31 December 2023

Note

During the year, expenses were reimbursed to no (2022:none) PCC members.

----- Start of picture text -----
5 Staff costs 2023 2022
Unrestricted Designated Restricted Total Unrestricted Designated Restricted Total
funds funds funds funds funds funds funds funds
£ £ £ £ £ £ £ £
- -
Wages and salaries 9,684 5,114 14,798 7,998 3,465 11,463
- - - - - - - -
Social security costs
Pensions - - - - - - - -
- -
9,684 5,114 14,798 7,998 3,465 11,463
6 Tangible fixed assets 2023
Land & Total
Buildings
Cost
As at 01.01.23 120,000 120,000
Additions -
As at 31.12.23 120,000 120,000 Church Hall value based on 2019 sale value.
Depreciation
As at 01.01.23 - -
- -
Charged
As at 31.12.23 - -
Net Book Value
As at 31.12.23 120,000 120,000
As at 31.12.22 120,000 120,000
240,000 240,000
2023 2022
Unrestricted Designated Restricted Total Unrestricted Designated Restricted Total
funds funds funds funds funds funds funds funds
£ £ £ £ £ £ £ £
7 Debtors
- - - - - - - -
- - - - - - - -
- - - - - - - -
8 Creditors
Accruals - - - - - - 269 269
- - - - - - 269 269
Page 23
----- End of picture text -----

St. Luke's Church - Ramsgate Notes to the financial statements (continued) year ended 31 December 2023

Note
9
Reserves
Unrestricted
General
Designated
Church Building Fund
Hall
Social
Total unrestricted reserves
Restricted
Fixed Assets - Hall
Capital Fund
Harvest Appeal
Mission - Church Mission Society/SAMS
Mission - Church Pastoral Aid Society
Mission - Local Mission
Mission - Sponsor A Child
Mission - Tearfund
Mission - Greg & Sylvia Venables
Mission - General
Play & Praise
Play & Praise - petty cash
Cafe 4 All
Royal Harbour Outreach
Flowers - petty cash
Men's Work
Men's Group - Petty Cash
Tuesday Friendship Club - petty cash
Women's Work
Youth
Youth - petty cash
Harvest 21 - Tearfund Recover together
I AM MARK Performance
Ukraine conflict collection
Harvest 22 - Compassion
ACTS
Community Pastors
Hardship due to coronavirus
Total Reserves		 Brought
Carried
forward
forward
01/01/23
Income
Expenditure
Result
Transfers
31/12/23
£
£
£
£
£
£
9,573
88,138
81,730
6,408
577
16,558
5,000
-
-
-
-
5,000
-
11,490
10,232
1,258
-
1,258
-
164
(23)
187
-
187
5,000
11,654
10,209
1,445
-
6,445
14,573
99,792
91,939
7,853
577
23,003
120,000
-
-
-
-
120,000
22,380
5,000
1,675
3,325
-
25,705
-
881
881
-
-
-
288
129
288
( 159)
189
317
527
569
527
42
189
758
-
464
-
464
189
652
-
-
352
( 352)
352
-
1,264
907
1,266
( 358)
189
1,094
490
294
490
( 196)
189
482
-
943
-
943
( 943)
-
592
220
81
139
-
731
87
832
711
121
-
208.74
227
1,154
-
1,154
-
1,380.60
111
-
-
-
-
110.80
55
-
-
-
( 55)
-
127
-
-
-
( 127)
-
20
-
-
-
( 20)
-
20
-
-
-
( 20)
-
61
-
-
-
( 61)
-
352
-
-
-
( 352)
-
45
-
-
-
( 45)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
670
-
670
( 670)
-
-
603
603
( 603)
-
-
-
219
219
-
-
-
250
-
-
-
(250)
-
148,168
11,612
7,763
3,849
( 577)
151,440
162,741
111,404
99,701
11,702
-
174,444		 Brought
Carried
forward
forward
01/01/22
Income
Expenditure
Result
Transfers
31/12/22
£
£
£
£
£
£
( 113)
86,206
69,860
16,346
( 6,661)
9,573
5,000
1,000
( 1,000)
1,000
5,000
( 5,010)
7,363
7,557
( 195)
5,205
-
-
-
-
-
-
-
( 10)
7,363
8,557
( 1,195)
6,205
5,000
(123)
93,569
78,417
15,152
(456)
14,573
120,000
-
-
-
-
120,000
17,380
5,000
5,000
-
22,380
-
-
-
-
-
-
223
117
223
( 106)
171
288
737
356
737
( 380)
171
527
-
432
-
432
( 432)
-
( 9)
1
336
( 335)
344
-
1,805
1,094
1,805
( 712)
171
1,264
533
319
533
( 213)
171
490
-
854
-
854
( 854)
-
410
355
73
283
( 100)
592
98
716
727
( 11)
-
87.29
227
-
-
-
-
227
111
-
-
-
-
111
55
-
-
-
-
54.53
127
-
-
-
-
127
20
-
-
-
-
19.92
20
-
-
-
-
19.91
61
-
-
-
-
61
352
-
-
-
-
352
45
-
-
-
-
44.82
1,157
-
1,157
( 1,157)
-
-
-
495
707
( 212)
212
-
-
378
378
-
-
-
-
670
-
670
670
538
-
538
( 538)
603
603
-
-
-
-
-
-
250
-
-
-
-
250
144,137
10,788
7,213
3,575
456
148,168
144,015
104,356
85,630
18,727
-
162,741

Page 24