OpenCharities

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

2022-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD. ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2022

Administrative Information

St Peter and St Paul’s Church is situated in Vicarage Close. Aylesford. It is part of the Diocese of Rochester within the Church of England. The correspondence address is Church Office, The Brassey Centre, Station Road, Aylesford, ME20 7QR.

The Parochial Church Council (PCC) is registered with the Charity Commission under Registration No. 1138956.

Structure, Governance and Management

PCC members who have served at any time from 1 January 2022 until the date this report was approved.

Name Office Dates served if not
fullyear		 Elected term ends
The Revd Ruth Peet Incumbent
Alan Longmuir Churchwarden (until 2022
APCM)
Deanery Synod
Representative		 Deceased Jan 2023 2023
Aline Ongley Churchwarden 2023
Gordon Hunt (Vice
Chairman)		 Elected PCC Member
Elected Deanery Synod
Representative		 2023
Ann Beale Elected PCC Member
Secretary		 2023
Janet Holdstock Elected PCC Member
Pastoral Assistant		 2023
Sue Gallico Elected PCC member 2023
Christine Hatfield Elected PCC Member 2024
Emma Parren Elected PCC Member 2024
Ian Packer Churchwarden (since 2022
APCM)
Elected PCC Member
Elected Deanery Synod
Representative		 2024
Vacancy (Charlie Bunker) Resigned Oct 2022 2024
Sharon Stigle Elected PCC Member 2025
Anita Keays Elected PCC Member 2025
Vacancy (Pamela Storr) Resigned Mar 2022 2025
Vacancy (Andrew Brown) Deceased Feb 2022 2025

1

Peter Smith (Lay Reader) and Peter Walton (Treasurer) are not members of the PCC but have a standing invitation to all PCC meetings.

The method of appointment of PCC members is set out in the Church Representation Rules. All those attending Church are encouraged to register on the Electoral Roll and stand for election to the PCC.

Professional advisor:

Simon Miller and Company

Bank: CAF (Charities Aid Foundation)

Independent Examiner: Martyn Burt B.Sc. (Hons), ACMA, CGMA

Aims and Purposes

The PCC of St Peter and St Paul has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical; this includes the provision of regular church services, including baptisms, weddings and funerals, and the provision of activities and events to involve and support the wider parish community. It also has maintenance responsibilities for the Church of St Peter and St Paul.

Objectives and Activities

The PCC is committed to providing, to the whole parish community, the means of worshipping, growing in faith, and serving and supporting each other, so that together, we may realise a vision of everyone in the parish coming to flourish, as individuals and as community, through lived experience of the love and grace of God.

To achieve this objective, the activities of the PCC include the provision of church services, baptisms, weddings and funerals, the provision of means of spiritual development and practical and pastoral support to the parish community, and the responsible and efficient care of all resources, volunteers, employees and church buildings.

We have considered the Charity Commission’s guidance on public benefit, and in particular the supplementary guidance on charities for the advancement of religion, noting that this is currently under review. We believe that our work contributes public benefit through the development of the spiritual wellbeing of individuals, the practical outworking of faith in wider society, and the support for those in need. We deliver on our responsibility to maintain and provide the parish church and its services for worship, including baptisms, weddings and funerals, for all in the parish.

Church Electoral Roll

As of 31st December 2022 there were 111 on the electoral roll of which 47% are not resident in the Parish.

Attendance 2022

In the last ‘normal’ year (2019), the number of people attending church on a ‘usual’ Sunday was 74 adults and 6 under 18’s.

2

2022 was the first full year for 3 years, in which a service was held in church every Sunday and Zoom-only services were not necessary; these are just points to bear in mind for the 2021/2022 comparison. Where there are figures for 2021 they are shown in brackets after the 2022 figures, e.g. 24 (22).

During 2022 the average Sunday attendance on a ‘usual’ Sunday (i.e. not on major festivals or during peak holiday periods) was 50 adults and 5 under 16s. (There is no meaningful comparison with 2021, when numbers were restricted until the end of July 2021, and the average adult Sunday attendance at 10am, spread across all weeks was 50, with an average of 29 in church and 21 on Zoom.)

The average attendance at the 18 services held at 8am, was 11 (11) adults.

The average number of Zoom attendees at services held at 10am was 10 (16).

Special services included Mothering Sunday (64 adults and 22 under 16s in church, 12 adults on Zoom), Easter Day (66 (36) adults and 6 (0) under 16s in church, 19 (37) adults on Zoom), Harvest Festival (78 (24) adults and 11 (0) under 16s in church, 13 (22) adults on Zoom), Remembrance Sunday (185 (59) adults and 85 (1) under 16s in church, 5 (19) adults on Zoom), Christmas Eve Nativity Service (58 (50) adults and 30 (26) children in church, no Zoom).

The following figures are easier to compare with previous years as reporting requirements for these have remained the same. It seems sensible to, again, not only compare this year with last year, but also with 2019 (as the last ‘normal’ year), so those figures are shown in brackets as (2021, 2019 ).

This year, 2022, we reported a worshipping community of 142 (131, 137 ). This included 16 age 0-17 (14, 16 ), 61 age 18-69 (47, 40 ) and 65 age 70+ (70, 81 ). (The worshipping community is people who attend a church service (not necessarily in church) at least once a month.) Once again, it is encouraging to note the growth in the 18-69 age group.

23 people joined and 12 people left the worshipping community during 2022; 5 moved away, a family of 3 left and sadly, 4 died (Phil Nobes, Andy Brown, Martin MacFarlan and Daphne McCormack).

This year 33 (23, 15 ) babies, children and young people, and 2 (0, 1 ) adults were baptised, 9 (6, 5 ) couples were married in church, 13 (9, 9 ) funerals were held in church, 6 (12, 10 ) in a crematorium and 6 (7, 3 ) burials of ashes were conducted. We were overjoyed that the 2 adults baptised, and 4 adults confirmed in November, were from our regular congregation.

PCC’s Annual Report on its Proceedings and Activities of the Parish Generally

PCC Review

The PCC’s revised monthly meeting plan continued through the year with standard ‘business’ meetings, alternating with ‘exploratory’ meetings to look at selected issues in more depth. The exploratory meetings have been helpful and enjoyable.

3

The shortage of volunteers to carry out all the activities needed for a flourishing church, mentioned in last year’s report, has continued to be a real problem. The PCC has continued to respond by being more selective of tasks and projects to undertake, but the risk of overloading a reducing team remains.

Thanks are due for the volume of work undertaken by the Churchwardens, Treasurer, PCC members and others. The Finance team has been reorganised following Pam Storr’s move away from the parish and Gordon Sladen stepping down as Giving Secretary. We are very grateful to them both, especially as both have volunteered to continue in different roles in the Finance team.

A special mention must be made of our Vicar, Ruth who has worked tirelessly to maintain regular services and also to move us forward in style of worship, and in wider community engagement.

The PCC was sorry to learn of the cessation of ‘Friends of Aylesford Church’ in December 2022, and is very grateful to all involved for their effort and support of the fabric of the church for so long.

Safeguarding

The PCC is committed to good safeguarding practice. It has formally adopted the House of Bishop’s Safeguarding Policy and is complying with the duty to have due regard to the House of Bishop’s guidance on safeguarding.

The Safeguarding Committee members are Revd Ruth Peet, Charlie Bunker (resigned January 2023) Janet Holdstock, Aline Ongley and Sharon Stigle. (Janet is the Parish Safeguarding Officer and Adult’s Safeguarding Representative, Sharon is the Children’s Safeguarding Representative and Aline is the Disclosure Officer, DBS). The committee meets 6 times a year and undertakes all required training in safeguarding.

The committee implements National and Diocesan policies and guidance on safeguarding and reports at every meeting of the PCC. Matters that are regularly considered include safe recruitment of workers (including volunteers), training, raising awareness of safeguarding issues, assessing risks, and addressing concerns. On behalf of the PCC, it ensures that any concerns or complaints are promptly addressed, following procedures, and reporting to the Diocesan Safeguarding Advisor without delay. Keeping training records and encouraging church leaders and PCC members to complete all necessary safeguarding training is a big ongoing task.

There is an annual safeguarding service in church in November to help the congregation remain aware of the importance of safeguarding. All the congregation and all role holders in church life, as well as the safeguarding team share the responsibility of keeping our church and church activities a safe place for children, young people and adults who may be vulnerable.

DBS checks are kept up to date as required. During 2022 the diocese updated their requirements for renewal from 5 years to 3 years (in line with most other organisations) Those previously scheduled under the 5-year requirement are being brought up to date. Joining the update service when renewing is being recommended but not taken up by many.

4

Worship

For the first time since 2019, services were held in church every Sunday, although concerns about risks from Covid continued to impact our practices, but mainly only the distribution of Communion. Members of the congregation were regularly encouraged to make their views known to the Vicar or other members of the PCC.

~~A~~ pattern of Sunday services, shaped by our practice during the pandemic, was agreed by the PCC in 2022, and continued throughout the year: Standard Common Worship Order One Holy Communion was held at 8am and 10am on the second and fifth Sundays of the month, and, to allow less formality and more flexibility and connection, a Service of the Word, with or without Communion, was held on the other Sundays (with a later spoken short Communion service). The pattern included the establishment of a Family Service, held on the fourth Sunday of the month, which included songs from the Youth Choir, and by the end of the year was well attended.

The junior choir had suspended its activities because of the Covid restrictions but was re-established as a Community Youth Choir during the year, engaging about 12 youngsters. This was aided by grants from the Malling Institute and KCC.

The variety within the service pattern has enabled greater involvement of our Lay Ministers in the creation and delivery of services.

We have continued to Zoom the 10am main Sunday service, to reach an average online congregation of 10 adults.

Monthly services were also conducted by the Pastoral Assistant, Janet Holdstock, in 4 local care/nursing homes and sheltered housing, as Covid conditions allowed.

Occasional Offices have continued as required. Once again, we supported the wedding couples for 2022 by inviting them to a special Wedding Sunday in February.

We have continued to respond appropriately to national guidance regarding Covid-related practice.

Licensed Lay Ministry Training

After completing their training, Emma Parren and Charlie Bunker were licensed as Lay Ministers on 14th May 2022. Having completed the Bishop’s Certificate, Jane Roberts was commissioned as an Anna Chaplain on 27th September 2022.

Pastoral Ministry

The Pastoral Team continued to meet regularly throughout the year and remained in touch with approximately 50 people in the parish, by phone and through visiting. Communion was regularly taken to those who requested it.

During 2022, we expanded the provision to the community through the Community Hub and associated activities mentioned below, and this has meant that some of those with pastoral concerns could enjoy fellowship with others.

5

During the year, as a church, we have responded sensitively to a number of sad situations, including the suicide of a local teenager and the death of HM Queen Elizabeth II.

We responded to the war in Ukraine, with a special appeal, a prayer corner and we have supported Ukranian families via the food bank.

We have continued to send the money donated for coffee on Sunday mornings to charities chosen by the PCC.

Mission

During 2022, our aim to provide a Community Hub offering a variety of ways of engaging with the wider parish, with the aim of supporting the wellbeing of the whole community, progressed. The newly named Ballard Room*, already housing the food bank, was converted into a multi-use space, and opened as a weekly ‘Place of Welcome’ on 6th July 2022. On 2nd October a monthly Dementia Café, overseen by our newly licensed Anna Chaplain, Jane Roberts, was added to the provision. On 19th October 2022, we extended the Community Hub opening hours and advertised the provision of a Warm Space, with a hot lunch and the availability of warm clothing (donated by the community). Regular litter picking, followed by refreshments in the Community Hub, was continued throughout the year.

The demand for the Food Bank has gradually continued to grow. The number of food parcels issued during 2022 was 679 which fed a total of 1,084 adults and 861 children. Some of these are the same people. October was the busiest month. We received grants from Tonbridge and Malling Borough Council, Kent County Council, Neighbourly, Community Liaison Group (FCC Environment Allington) and held a bucket collection at Sainsburys, sponsored by Neighbourly. We received a total of £6000 in grants during the year.

The support of the local community, particularly for the food bank, has been immense, with some schools and organisations donating regularly. Volunteer helpers include church goers and non-churchgoers.

*The Ballard Room has been named after Valerie and the late Roy Ballard, who for many years supported the church through seasonal events, the sale of some goods and a Saturday morning market.

Other missional/social activities had been curtailed by the pandemic, but began to pick up in 2022. They included a flower festival and cream teas for the Queen’s Jubilee, cream teas in the vicarage garden, a harvest supper, brass band concert, Christmas carols in the village square. Our Annual Lights of Love Festival at Christmas raised £900, £450 of which went to the Heart of Kent Hospice. Memorial services at the hospice were supported by the vicar. As chaplain, the vicar also led the Annual Sea Sunday service for the Maidstone Royal Naval Association, and supported other events.

Families, Children and Young People

The establishment of a monthly Family Service is mentioned above. At those services we provide a staffed activity table for the young, in keeping with the theme of the service. It has proved very popular. In addition, the children’s area was reinstated in church and stocked with engaging books, colouring and other items to help children explore their innate spirituality.

We held 3 one-day Holiday Clubs, at Easter and in the school summer holiday. These were attended by 1520 primary school age children.

6

It has been very encouraging to see the demographic of the congregation change from mainly older people to a mixture of all ages, with more children regularly attending church. We plan to build on this progress in 2023.

Spiritual Growth

In addition to Sunday services, in 2022 we ran two additional courses – a course on Every Day Faith, led by Emma Parren (Lay Minister) and confirmation preparation.

Also, Janet Holdstock (Pastoral Assistant) continued to lead a weekly Bible Study group.

Health & Safety Activities

Health and Safety considerations have been incorporated into the responsibilities of the Fabric Committee.

Brassey Centre

Lettings and income have slightly improved as the effects of pandemic have declined. The annual rental charge paid by the PCC resumed in 2022. Overall there was an increase in the net cost to the PCC of using the Brassey Centre, but it must be borne in mind that the church does not pay separately for the use of the Church Office and the two halls, one of which is now used more intensively for our community outreach.

Finance Report 2022

2021 saw our finances still being affected by the pandemic but we hoped that economic normality was returning, only to experience large inflationary energy and living cost increases in 2022. The result of which turned our prospects of a modest, positive result into a small loss.

Income wise, if we look at Donations, Giving and Collections as a whole, whilst there were ups and downs, we were virtually on budget. In fact, the Actual total of our income exceeded the budget by £2,900.

If we then look at expenditure, which overspent by £6,800 against the budget, we can see immediately that £5,900 of that was due to increases in our gas bills. Fortunately, in February 2022 we were able to secure a 3-year fixed price contract before the major increases landed but nevertheless our expenditure has doubled.

Other areas of additional cost were really due to the effects of inflation and not that we were necessarily overspending. Of course, inflation is affecting us all and we cannot expect to be immune.

Fortunately, our Food Bank, Community Hub and Warm Space services, financially, remain self-supporting. Thanks to the efforts of the team involved in raising funds and attracting donations.

Once again, a big thank to the Treasury Team for all their support and hard work, without which I would seriously struggle.

7

Reserves Policy 2022

In addition to money designated for specific purposes including investments, it is the policy of the PCC to maintain (if possible) a balance of Liquid Unrestricted Funds which equates to four months Unrestricted Expenses, to be available to cover emergency situations that may arise from time to time.

For 2022, four months Unrestricted Expenses amounts to circa £30,000. Our actual balance of Liquid Unrestricted Funds amounts to £49,933.

Annual Report of Fabric, Goods and Ornaments

The Fabric committee has continued to work to preserve, maintain and improve the fabric of the church. For many years the work of the Fabric committee has been ably supported by Alan Longmuir, who sadly died in January 2023 and Bob Halliday, who stood down at the end of 2022. The Fabric committee would like to thank them for their years of commitment.

Over the past year the Fabric committee has carried out various repairs to the church, an example being the repair of the main door handle when it broke. A hole in the roof caused by a storm was quickly repaired. We have also ensured that the building compliance works have been undertaken such as gas safety, electrical safety and health and safety requirements.

During 2022 two memorial benches were installed in the churchyard. Work has started on the application for the installation of a memorial tree in memory of Andy Brown. We have applied for and been granted a Temporary Minor Reordering Order (TMRO) which covers changes we made to accommodate pandemic conditions, for example, installing the forward altar, moving the choir stalls and other furniture.

The committee has started to look at which of those temporary changes may be desirable to remain and will be seeking comprehensive views, opinions and options before deciding to revert back or convert the TMRO into a full faculty application. The committee will encourage and welcome the feedback of everyone affected in this process.

On the 10th May the committee meet with a surveyor, for the quinquennial inspection of the building. Their report will be used to guide and decide the priorities for the committee in the coming years. Outside the quinquennial inspection, other urgent works continue to be progressed.

Thank you to the members of the Fabric committee for their support and efforts over the last year. The committee would be grateful for more members.

140 The Avenue: Currently nothing to report.

Deanery Synod 2022

The Deanery Synod provides for parishes to channel their views to the Diocesan Synod and implements decisions made by the General Synod. During 2022 our representatives were Revd Ruth Peet, Gordon Hunt, Ian Packer and Alan Longmuir. There were three meetings held in different parishes of the Malling Deanery.

8

The first meeting of the year was held Pilsdon Barn Chapel, West Malling in February. The main speaker of the evening was Joss Walker. She is the Guardian at Pilsdon, a Christian Community providing a place of refuge and welcome for anyone in crisis.

In June Synod met at Jabez Barn, Offham. The Rev Chris Winter presented. Chris is a self-supporting and part time curate at Burham and Wouldham, and a full time partner at Ernst and Young as an IT Consultant. He said he has interesting conversations with colleagues there, especially when he wears his dog collar!

The Revd David Green, Incumbent at West Malling and Offham, had recently completed his sabbatical study on the impact of the pandemic lockdown on church attendance and how churches had responded. He identified two broad categories of churches, ‘Imitators’ and ‘Innovators’. Imitators had done their best to provide, as closely as possible, a familiar form of worship from offline church, whilst Innovators tried to tried to do something different to better reflect the medium of the Internet. He felt that innovators had generally had better results.

The October meeting was held in Teston Church when we learned of Teston’s role in the abolition of the slave trade. The Ven. Sharon Copestake, recently appointed as Archdeacon of Tonbridge, introduced herself to the Synod and gave an outline of an archdeacon’s role.

A continuing subject at our Synod meetings is Pastoral reorganisation. A new parish of Barming with Teston has been formed and Larkfield and East Malling now comprise the Brabourne Benefice. Consultation on a joint benefice for the Birling, Addington, Ryarsh, Trottiscliffe, Leybourne, West Malling and Offham, and the process of appointing a Team Rector and two other clergy to serve in the new benefice is starting.

More progress on building a physical Church at Kings Hill was made during the year.

9

PCC ACCOUNTS

Year Ending 31 December 2022

SS Peter & Paul, Aylesford

Accruals Accounts using SORP 2015

Year Ending 31st December 2022

SS Peter & Paul, Aylesford

Accruals Accounts using SORP 2015

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
FUNDS
Notes
Funds
Funds
Funds
2022
2021
£
£
£
£
£
Income and Endowments
Voluntary income
2a
69,925
2,000
58,904
130,829
89,322
Activities for generating funds
2b
8,009
96
8,105
4,644
Income from investments
2c
12,076
87
12,163
12,024
Church activities
2d
6,842
6,842
6,641
Other incoming resources
2e
5,209
5,209
7,805
Total income
96,851
7,296
59,001
163,148
120,435
Expenditure
Church activities
3a
94,416
5,129
12,062
111,607
92,221
Raising Funds
3b
823
823
1,361
Investment Management Costs
3c
2,001
2,001
1,817
Total expenditure
97,239
5,129
12,062
114,430
95,399
Net income/(expenditure) before investment gains
(388)
2,168
46,938
48,718
25,037
Net gains on investments
25,000
25,000
10,000
Net income/(expenditure)
(388)
27,168
46,938
73,718
35,036
Transfers between funds
(689)
(311)
1,000
Net movement in funds
(1,077)
26,856
47,938
73,718
35,036		 TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
FUNDS
Notes
Funds
Funds
Funds
2022
2021
£
£
£
£
£
Income and Endowments
Voluntary income
2a
69,925
2,000
58,904
130,829
89,322
Activities for generating funds
2b
8,009
96
8,105
4,644
Income from investments
2c
12,076
87
12,163
12,024
Church activities
2d
6,842
6,842
6,641
Other incoming resources
2e
5,209
5,209
7,805
Total income
96,851
7,296
59,001
163,148
120,435
Expenditure
Church activities
3a
94,416
5,129
12,062
111,607
92,221
Raising Funds
3b
823
823
1,361
Investment Management Costs
3c
2,001
2,001
1,817
Total expenditure
97,239
5,129
12,062
114,430
95,399
Net income/(expenditure) before investment gains
(388)
2,168
46,938
48,718
25,037
Net gains on investments
25,000
25,000
10,000
Net income/(expenditure)
(388)
27,168
46,938
73,718
35,036
Transfers between funds
(689)
(311)
1,000
Net movement in funds
(1,077)
26,856
47,938
73,718
35,036
96,851
7,296
59,001
163,148
120,435
94,416
5,129
12,062
111,607
92,221
823
823
1,361
2,001
2,001
1,817
97,239
5,129
12,062
114,430
95,399
(388)
2,168
46,938
48,718
25,037
25,000
25,000
10,000
(388)
27,168
46,938
73,718
35,036
(689)
(311)
1,000
(1,077)
26,856
47,938
73,718
35,036
Total funds brought forward at 1 January 2022
Total funds carried forward at 31 December 2022		 1,077
423,856
6,503
431,436
396,400
(0)
450,712
54,441
505,154
431,436

FA 1

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 for Comparative purposes

Notes
Income and Endowments
Voluntary income
2a
Activities for generating funds
2b
Income from investments
2c
Church activities
2d
Other incoming resources
2e
Total income
Expenditure
Church activities
3a
Raising Funds
3b
Investment Management Costs
3c
Total expenditure
Net income/(expenditure) before investment gains
Net gains on investments
Net income/(expenditure)
Transfers between funds
Net movement in funds		 TOTAL
Unrestricted
Designated
Restricted
FUNDS
Funds
Funds
Funds
2021
£
£
£
£
66,053
21,928
1,341
89,322
4,644
0
0
4,644
12,024
0
0
12,023
6,641
0
0
6,641
983
0
6,822
7,805
90,344
21,928
8,163
120,435
82,067
3,700
6,454
92,221
1,361
0
0
1,361
1,817
0
0
1,817
85,245
3,700
6,454
95,399
5,099
18,229
1,709
25,037
0
40,000
0
40,000
5,099
58,229
1,709
65,037
(4,200)
4,200
0
0
899
62,429
1,709
**65,037 **
Total funds brought forward at 1 January 2021
Total funds carried forward at 31 December 2021		 177
361,427
4,794
366,399
1,077
423,856
6,503
431,436

FA1a

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

BALANCE SHEET AT 31 DECEMBER 2022
Notes
Fixed assets
Investment Assets
5
Investments
6
Total fixed assets
Current assets
Debtors
8
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due within one year
9
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after one year
9
NET ASSETS		 3,145
18,407
87,647		 2021
£
325,000
325,000
3,166
13,590
16,655
33,411
(2,292)
31,119
356,119
356,119
Funds
7
Unrestricted Funds
10
Designated Funds
10
Restricted funds
10		 (0)
450,712
54,441
505,154		 6,503
423,856
1,077
431,436

Approved by the Parochial Church Council on and signed on its behalf 19th April 2023

Chairman

The accompanying notes form a part of these financial statements.

FA 2

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting policies

a Accounting convention

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and SORP 2015.

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of fixed assets. The financial statements 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 affiliation to another body, nor those which are informal gatherings of church members.

b Funds accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

c Incoming resources

All incoming resources are accounted for gross as far as practicable.

Voluntary Income

Collections are recognised when received. Planned giving receivable is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the income is recognised. Grants and legacies are recognised when the PCC is legally entitled to the amount due and receipt is probable.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised when it is receivable.

Gains and losses on investments

Realised gains are recognised when the investments are sold Unrealised gains and losses are accounted for on revaluation on 31 December.

FA 3

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

d Resources used

Resources expended are accounted for on an accruals basis and are accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

Church Activities

The diocesan parish contribution is accounted for when paid. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

e Fixed Assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011.

Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC 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. For inalienable property acquired prior to 2006 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2006 have been capitalised in the accounts and depreciated over their useful economic life.

All expenditure on consecrated or beneficed buildings and individual items costing under £2000 are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Fixtures and fittings 25% straight line Computer equipment 50% straight line

Investments

Investments are stated at market value at the balance sheet date.

f Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds, Epworth or at the bank

FA 4

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

2 Incoming resources

2 Incoming resources
a
Voluntary income
Planned Giving
Income tax recoverable
Collections at all services
Sundry donations and appeals
Grants
Legacies
b
Activities for generating funds
General Fundraising
Brassey Centre Lettings (Note 12)
c
Investment income
Dividends and interest
Rent from Property
d
Income from Church Activities
Fees from weddings, funerals,etc.
e
Other other incoming resources
Other Income - Insurance Claim
Grants - Furlough/Food Bank
Total incoming resources		 TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
Unrestricted
Designated
Restricted
FUNDS
Funds
Funds
Funds
2022
Funds
Funds
Funds
2021
£
£
£
£
£
£
£
£
47,035
47,035
43,373
43,373
12,179
8,754
20,932
11,011
11,011
3,118
3,118
2,089
2,089
5,275
1,000
41,750
48,025
9,579
1,341
10,920
2,318
8,400
10,718
1,000
1,000
21,928
21,928
69,925
2,000
58,904
130,829
66,053
21,928
1,341
89,322
2,163
96
2,259
3,039
3,039
5,846
5,846
1,605
1,605
8,009
96
8,105
4,644
4,644
76
87
163
24
24
12,000
12,000
12,000
12,000
12,076
87
12,163
12,024
12,024
6,842
6,842
6,641
6,641
6,842
6,842
6,641
6,641
5,209
5,209
983
6,822
7,805
5,209
5,209
983
6,822
7,805
96,851
7,296
59,001
163,148
90,344
21,928
8,163
120,435

FA 5

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

3 Expenditure

3 Expenditure
a
Church Activities
Missionary and charitable giving:
CAST/Royal British Legion
Ministry costs:
Diocesan Offer
Expenses
Vicarage costs
Other Ministry Costs
Church running expenses
Utilities
Insurance
Organ/Piano and other
Church maintenance
Church Major Repairs
Upkeep of services
Flowers
Training, Mission and Outreach
Parish Magazine (Note 12)
Brassey Centre running costs (Note 12)
Utilities
Insurance
Cleaning & Refuse
Rent
Food Bank
Community Hub
Parish Office & Administration
b
Raising Funds
Stewardship costs
General fundraising
c
Investment Management Costs
Rental Property Repairs
Insurance
Agents Fees
Total expenditure		 TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
Unrestricted
Designated
Restricted
FUNDS
Funds
Funds
Funds
2022
Funds
Funds
Funds
2021
£
£
£
£
£
£
£
£
35
35
176
176
35
35
176
176
40,413
40,413
42,355
42,355
689
689
567
567
3,938
3,938
3,800
3,800
455
455
745
745
9,957
9,957
4,442
4,442
4,922
4,922
4,661
4,661
893
893
224
224
1,855
5,129
6,984
3,185
3,700
6,885
4,709
3,628
8,337
4,742
1,253
5,994
1,236
1,236
784
784
363
363
41
41
2,377
1,169
3,546
1,300
1,300
496
496
498
498
5,187
5,187
3,991
3,991
5,000
5,000
6,206
6,206
5,202
5,202
1,059
1,059
11,891
11,891
10,555
10,555
94,416
5,129
12,062
111,607
82,067
3,700
6,454
92,221
265
265
451
451
558
558
910
910
823
823
1,361
1,361
483
483
300
300
510
510
509
509
1,008
1,008
1,008
1,008
2,001
2,001
1,817
1,817
97,239
5,129
12,062
114,430
85,245
3,700
6,454
95,399

FA 6

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

4 Staff costs

a Wages and salaries

2022 2021
£ £
9,591 8,308

During the year the PCC employed an Organist, Junior Choir Leader and a Parish Clerk and made PAYE deductions and payments on their behalf.

Mrs A Keays, a member of the PCC, received remuneration for her role as Parish Adminstrator of £5,799 during 2022 (2021 £4,993). Her husband, Michael, received £2,412 (2021 £2,061.53) as remuneration for his role as Organist.

No other payments, apart from re-imbursed expenses and small thank you gifts, were made to PCC members. The total amount of donations to the PCC made by PCC members and related parties in 2022 was £16,855 (incl.Gift Aid), (£21,520 in 2021)

5 Investment Assets
Market valuation
At 1 January 2022
Additions
Disposals
Revaluation
At 31 December 2022		 Freehold land
Church
and buildings
equipment
£
£
375,000
25,000
400,000		 TOTAL
£
375,000
25,000
400,000

The freehold land and buildings comprises of the rental property at 140 The Avenue, Aylesford and is currently let to a tenant. The managing agent, Simon Miller, provided a market value assessment as at 31.12.2022 of £400,000.

6 Investments

The PCC does not currently hold any Investment assets other than 140 The Avenue.

FA 7

FOR THE YEAR ENDED 31 DECEMBER 2022

7 Analysis of Net assets by fund

Analysis of Net assets by fund
Fixed assets for church use
Investment fixed assets
Current assets
Current liabilities
Long term liabilities		 Unrestricted
Designated
Restricted
Total Funds
Unrestricted
Designated Restricted
Total Funds
Funds
Funds
Funds
2022
Funds
Funds
Funds
2021
£
£
£
£
£
£
£
£
400,000
400,000
375,000
375,000
2,909
50,712
55,579
109,200
3,101
48,856
6,771
58,728
(2,909)
(1,138)
(4,046)
(2,024)
(268)
(2,292)
450,712
54,441
505,154
1,077
423,856
6,503
431,436

8 Debtors

Income tax recoverable - General Fund
Prepayments and accrued income
Creditors: amounts falling due within one year
Unbilled Utilities/IE Fee
Rent in received in advance
Other Expenses
PAYE Liability
DBF Fees
Hand Bell Ringers Funds
Creditors: amounts falling due after one year		 2022
2021
£
£
1,620
3,166
1,525
3,145
3,166
2022
2021
£
£
1,888
900
500
500
675
580
121
123
685
11
178
178
4,046
2,292
2021
2020
£
£
nil
nil

9 Creditors: amounts falling due within one year

FA 8

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

10 Statement of funds

Unrestricted Fund
General fund
Designated Fund
140 The Avenue Repair Fund
140 The Avenue Property Fund
Church Repair Fund
Legacy Fund
Restricted Fund
Organ Fund
Choir Honorarium Fund
Fabric Fund
Community Hub
Community Engagement
Warm Spaces
Dementia Café
Food Bank
Total funds		 Bal b/fwd
Income
Expenditure
Investment
Transfers
Bal c/fwd
1 Jan 2022
Gains
between
31 Dec 2022
funds
£
£
£
£
£
£
1,077
96,851
(97,239)
0
(689)
0
1,077
96,851
(97,239)
(689)
0
3,975
1,175
0
1,200
6,350
375,000
0
0
25,000
0
400,000
15,339
4,121
(5,129)
(1,511)
12,821
29,542
2,000
0
0
31,542
423,856
7,296
(5,129)
25,000
(311)
450,712
2,272
0
0
0
2,272
1,364
2,500
(3,628)
1,000
1,235
400
43,754
0
0
44,154
0
894
(1,449)
555
0
0
3,000
0
(555)
2,445
0
1,283
(390)
0
893
0
35
0
0
35
2,467
7,536
(6,595)
0
3,408
6,503
59,001
(12,062)
0
1,000
54,441
431,436
163,148
(114,430)
25,000
0
505,154

The 140 Avenue Repair Fund is for monies ring-fenced by the PCC for repairs to this property.

The 140 The Avenue Property Fund represents the market value of the property.

The Church Repair Fund is for monies ring-fenced by the PCC for Church repairs.

The Legacy Fund was set up in 2017 to ring-fence the monies received from the Mr B Eddy legacy. It is intended to spend this mainly on church repairs and some on music resources.

The Choir Honorarium Fund was created in 2018 from a grant of £4,500 to fund the Junior Choir Masters quarterly honorarium.

The Restricted Organ Fund is for monies raised or donated towards future maintenance costs of the Church organ.

The Restricted Fabric Fund is for monies raised or donated towards future maintenance costs of the Church

The Restricted Community Engagement Fund is for monies raised or donated towards the Church's Community Engagement Projects listed below. The monies can be split between those projects at the discretion of the PCC.

The Restricted Food Bank Fund is for monies raised or donated towards the setting up and running of the Church's Food Bank.

The Restricted Community Hub Fund is for monies raised or donated towards the setting up and running of the Church's Community Hub. The Restricted Warm Spaces Fund is for monies raised or donated towards the setting up and running of the Church's Warm Space.

The Restricted Dementia Cafe Fund is for monies raised or donated towards the setting up and running of the Church's Dementia Cafe.

11 Conduit Funds (Agency Collections)

These are funds received by the PCC on behalf of others i.e. as a result of a special collection for a charity. They are not PCC funds and are not included in income or expenditure but are given in this note for information. Please note that these figures do not include cheques received but made out in favour of the charity; these were passed on to the organization involved.

Brief Lives Matter
Children's Society
ServKent
Poverty & Hope
Salvation Army		 £
137
67
193
376
158
930

FA 9

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

# Brassey Centre

These activities attract income and expenditure and the respective net positions are set out below for informaton.

Brassey Centre

e
2022 2021
Income 5,846 1,605
Expenditure 13,059 5,789
Surplus/(Shortfall) (7,213) (4,184)

FA 10

adventus accounting solutions Supporting Charitable Organisations

10 April 2023

Independent Examiner’s report to the Member/Trustees of St Peter and St Paul Aylesford

I report on the accounts for the year ended 31 December 2022 which are set out on the pages following.

Respective responsibilities of the Trustees and Independent Examiner

The church’s trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website

Independent Examiner’s statement

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

Yours sincerely

Martyn Burt B.Sc.(Hons), ACMA, CGMA adventus accounting solutions Ashby Acres Chapel Lane Ashby-cum-Fenby Grimsby DN37 0QT

e-mail: martyn.burt@btinternet.com or adventusaccounting@btinternet.com

Telephone: 07523 6229679

adventusaccounting@btinternet.com 07523 622979 www.adventusaccounting.wixsite.com/website