OpenCharities

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

2023-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD. ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023

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 2023 until the date this report was approved.

Name Office Dates served if
not fullyear
Elected term
ends
The Revd Ruth Peet Incumbent
Aline Ongley Churchwarden 2024
Ian Packer Churchwarden
DeanerySynod Representative
2024
Gordon Hunt Elected PCC Member
Elected Deanery Synod
Representative
2023
Christine Hatfield Elected PCC Member 2024
Emma Parren Elected PCC Member 2024
Anita Keays Elected PCC Member 2025
Sharon Stigle Elected PCC Member 2025
Ann Beale Elected PCC Member
Secretary
2026
Ann Butterworth Elected PCC Member 2026
Sue Gallico Elected PCC member 2026
Janet Holdstock Elected PCC Member
Pastoral Assistant
2026

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.

1

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. We believe that our work contributes public benefit through the development of the spiritual well-being 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 2023 there were 109 on the electoral roll of which 45% are not resident in the Parish.

Attendance 2023

Figures for 2022 are shown in brackets after the 2023 figures, e.g. 24 (22).

During 2023 the average Sunday attendance on a ‘usual’ Sunday (i.e. not on major festivals or during peak holiday periods) was 45 (50) adults and 12 (5) under 16s.

The average attendance at the 22 (18) services held at 8am, was 10 (11) adults.

The average number of Zoom attendees at services held at 10am was 7 (10).

2

Special services included Mothering Sunday (66 (64) adults and 12 (22) under 16s in church, 7 (12) adults on Zoom); Easter Day (75 (66) adults and 6 (6) under 16s in church, 5 (19) adults on Zoom); Harvest Festival (54 (78) adults and 16 (11) under 16s in church, 5 (13) adults on Zoom); Remembrance Sunday (131 (185) adults and 78 (85) under 16s in church, 11 (5) adults on Zoom); Christmas Eve Nativity Service (47 (58) adults and 19 (30) under 16s in church, 7 (no Zoom) adults on Zoom); Christmas Eve Midnight Communion (78 (51) adults and 0 (3) under 16s in church, no Zoom).

Apart from Christmas Eve Midnight Communion, the figures in the paragraph above give the attendance for the main 10am Sunday service only. The total number of people attending worship at services on Easter Day was 90 (82), and the total number attending on Christmas Eve and Christmas Day was 168 (170).

Outside Sundays and occasional offices (baptisms, weddings and funerals) the total number of people attending special services held for the congregation and local community, in church, was 340 (36). The total number of people attending special services held specifically for civic organisations or schools, in church, was 675 (331).

This year, 2023, we reported a worshipping community of 154 (142). This included 27 age 0-17 (16), 61 age 18-69 (61) and 66 age 70+ (65). (The worshipping community is people who attend a church service (not necessarily in church) at least once a month.) It is encouraging to note the growth in the 0-17 age group.

26 (23) people (22 adults and 4 under 16s) joined and 14 (12) (9 adults and 5 under 16s) people left the worshipping community during 2023; including, sadly, those who died (Alan Longmuir, Barbara Russell, John Atkinson, Gordon Sladen and Jill True). Those who left also include two families whose children became too old for the Youth Choir.

This year 10 (33) babies, children and young people, and 1 (2) adult were baptised, 5 (9) couples were married in church, 10 (13) funerals were held in church, 9 (6) in a crematorium and 10 (6) burials of ashes were conducted.

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

PCC Review

The PCC’s 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; subjects have included Brassey Centre organisation and management, encouraging familes, children and young people in church life, ideas for re-ordering of the interior of the church, postpandemic communion procedure, the changing pattern of church attendance, the future of the Youth Choir and the results of the congregational survey on the internal/worship-related changes made during the pandemic.

The shortage of volunteers to carry out all the activities needed for a flourishing church, remains 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 many others.

3

A mention must be made of our vicar, Ruth who continues to work tirelessly and as collaboratively as possible, across many areas of church ministry and administration.

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, Janet Holdstock, Aline Ongley and Sharon Stigle. Charlie Bunker resigned January 2023. Janet was the sole Parish Safeguarding Officer until September 2023, since when she has shared the role with the vicar. Janet is also the Adult’s Safeguarding Representative. Sharon is the Children’s Safeguarding Representative. Aline is the Disclosure Officer, (DBS). The committee meets regularly throughout the 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.

Worship

The monthly pattern of Sunday services, shaped by our practice during the pandemic and agreed by the PCC in 2022, was revised in early 2023 to remove one of the Services of the Word (previously held twice a month) because of the amount of work these services entail. Standard Common Worship Order One Holy Communion at 8am and 10am was moved to the first and third Sundays of the month. Services of the Word are now held on the second (with Communion) and fourth (Family Service) Sundays. These services continue to allow less formality and more flexibility and connection, and the PCC also agreed that the more traditional services could be approached with greater connection in mind (for example, a clear theme, and the explanation of the meaning of hymns and readings). The Family Service held on the fourth Sunday of the month, continues to include songs from the Youth Choir, and is particularly well attended.

In response to a congregational survey conducted in autumn, the PCC agreed that a faculty should be sought for the changes made to the layout of the church (a forward altar, forward lectern, position of the choir and a table for streaming equipment) during the pandemic to be made permanent. The answers to the questionnaire also led to the reinstatement of administration of communion at the high altar and the communion procedure was modified accordingly.

4

The PCC continued to fund Aylesford Community Youth Choir until the end of 2023, helped by another grant from Malling Memorial Institute (£500). Currently, a new charity is being formed to manage the choir.

The Lay Ministers continue to be involved in the creation and delivery of services, although, this year, the busy lives of the two Licenced Lay Ministers, including the expression of their faith through work-based chaplaincy, has reduced their availability.

In November we celebrated with Peter Smith as he achieved 40 years as a Lay Reader. His thoughtful sermons, wonderful quiet days and ministry in this parish have been much appreciated.

We have continued to Zoom the 10am main Sunday service, to reach an average online congregation of 7 adults.

Monthly services were also conducted by the Pastoral Assistant, Janet Holdstock, and other helpers from the Pastoral Team, in 4 local care/nursing homes and sheltered housing.

Special services included Wedding Sunday Celebration, APCM Sunday Service, Ascension Day Breakfast Service, an Evening Vigil Service prior to the coronation of King Charles, Pastoral Sunday Service, the Safeguarding Sunday service mentioned above, a service to launch our Eco Church aim and a service to launch our new Connect Groups.

Occasional Offices have continued as required.

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 2023, we continued 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.

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

Mission

During 2023, we have continued 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. This includes a weekly ‘Place of Welcome’, a food bank, a Dementia Café and organised litter picking.

The local community continues to support the food bank, with some schools and organisations donating regularly. Volunteer helpers include church goers and non-churchgoers.

5

The community wardens and external agencies (such as Involve Kent) were regular visitors to the hub, and through building relationships with them, we were better able to offer food bank clients the help they needed, such as help with social housing or debt management.

Following the Wedding Sunday Celebration service we were pleased, once again, to offer lunch to the 2023 wedding couples, which was much appreciated.

The Bereavement Journey programme was run during November and December and was found to be a very valuable source of support for those grieving.

Other missional/social activities included the annual quiz night, a Medway boat trip, a flower festival and cream teas for the coronation, a summer fair, choir and music concerts, brass band concert and Christmas carols in the village square. Memorial services at the Heart of Kent Hospice and The Friars were supported by the vicar. As chaplain, the vicar also led the Annual Sea Sunday service and a Service of Remembrance for the Maidstone Royal Naval Association, and supported other events. The vicar also led Remembrance Services in the Royal British Legion Industries (RBLI) village, for both RBLI and RBL.

Families, Children and Young People

The 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 continues to be very popular. In addition, the children’s area in church has been enhanced with new bookshelves, thanks to a gift from the estate of the late John Smelt, and a display board. Our aim to create a space to help children explore their innate spirituality, has been appreciated by parents, one of whom helped by adding items for neurodiverse children.

In 2022 we reported that 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. It has been good to see this trend continue in 2023.

During 2023 the link with St Peter’s School Church of England School was strengthened by creating a programme which includes a termly church service on the theme of the school value being emphasised that term. The vicar also continued to assist in both church schools with Christian teaching and support, as and when requested. The link between the church and the four schools in the parish has been maintained and church/school activities and events are regularly held.

Spiritual Growth

In addition to Sunday services, in 2023 we ran the Living in Love and Faith course in January and February, a Lent programme on Every Day Faith which 20 people attended, and which led us into setting up new Connect (small) Groups meeting weekly.

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

For the first time, we held a ‘meeting-free’ Lent to allow everyone the time for individual and corporate Lent reflection. The majority of PCC members felt that they and the church had benefited from this, and it led to revising the committee meeting schedule to reduce the frequency of meetings.

6

Spiritual growth has also come through an increased number of opportunities for sharing and discussion, during and after Sunday services.

Health & Safety Activities

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

Brassey Centre

Lettings and income continue at the reduced rate brought about by the pandemic. The annual rental charge paid by the PCC to the Brassey Trust was waived for 2023. Jane White continues to clean and oversee the access to hall hirers, and thanks are due to her for her loyalty and reliability.

Finance

By Peter Walton (Treasurer)

2023 saw our finances affected by the cost-of-living increases and world events; factors that have affected us all. Income-wise if we look at Donations, Giving and Collections, as a whole, there were ups and downs, but we have struggled. We were expecting a drop from previous years, but the unexpected loss of some key donations has exacerbated the situation. The net of these various factors has resulted in the Actual total of our income falling short of our budget by £6,600. If we then look at expenditure, we managed to finish £7,000 under the budget. Overall, then to budget, we finished very slightly on the right side but when we add in the unforeseen additional cost for the Choir fund, we finished £1,200 over budget. On the face of it we seem quite good at sticking to our budget, but we must not lose sight of the fact that year on year we are using up our reserves and not increasing them. 2023 has removed over £12,500 from our reserves and the budget for 2024 indicates that we might deplete them by another £20,000. I have previously raised this concern with the PCC and it has now been noticed by the Auditor who will be looking for the PCC, in 2024, to formulate a plan to at least neutralise these losses before we run out of liquid reserves. Fortunately, our Food Bank, Community Hub and Warm Spaces services, financially, remain selfsupporting. 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 could not do this job.

A new Giving Secretary, Tania Dosoruth, was appointed in March. Tania took over from Gordon Sladen to whom thanks are recorded posthumously for many years of dedicated work in the role.

Reserves Policy 2023

By Peter Walton (Treasurer)

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.

7

Annual Report of Fabric, Goods and Ornaments

By Ian Packer (Churchwarden, Fabric Committee Chair)

The Fabric Committee has continued to work to preserve, maintain and improve the fabric of the church. Our 5 yearly inspection was due to be completed in May 2023, as reported in last year’s report to the APCM. This however was not completed until September, due to unforeseen circumstances, and the works listed in the report are in the process of being reviewed and prioritised.

The Temporary Minor Reordering Order (TMRO) has expired and after agreement by the PCC, the fabric committee have submitted a faculty to confirm the changes made in that TMRO. To ensure clarity the faculty is a legal measure to ensure the changes are in line with Church law and further changes will be made after due consultation with the Church community.

The fabric committee have ensured that the statutory safety checks have been completed and continue to work to make improvements to the building. There are several ongoing projects that the fabric committee continue to progress, some of them through liaison with the Parish Council (which has responsibility for the churchyard). The committee would encourage anyone who believe that they have the skills, time, energy or enthusiasm to assist in the work of the committee to speak to any of the members.

A working party was convened to specify and obtain quotes for a new Audio-Visual system, but general pressure of work in other areas meant that this was carried over to 2024.

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 2023 our representatives were Revd Ruth Peet and Ian Packer. There were 3 meetings held on 6th February, 20th June and 11th October in the parishes of Coxheath, Wouldham and Leybourne respectively.

During the year Revd Helen Burn was appointed as Team Rector of the newly formed Kent Downs and Malling benefice. Presentations were given on Anna Chaplaincy, the DAC (Diocesan Advisory Committee), how welcoming (or not) churches are.

All parishes were encouraged to aim to become an Eco Church, and were constantly reminded about the importance and visibility of our safeguarding practices.

Pastoral Reorganisation includes the possibility of Burham and Wouldham joining with Snodland. Bradbourne Benefice (Easy Malling and Larkfield) found themselves in vacancy. King’s Hill were given some help to manage the huge workload of fundraising for the new church building.

A deanery confirmation service was held on 19th November at Wateringbury, and we were delighted that Abbie Packer from our congregation, was one of the candidates.

8

PCC ACCOUNTS

Year Ending 31 December 2023

SS Peter & Paul, Aylesford

Accruals Accounts using SORP 2015

Year Ending 31st December 2023

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 2023

TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
FUNDS
Notes
Funds
Funds
Funds
2023
2022
£
£
£
£
£
Income and Endowments
Voluntary income
2a
59,104
6,801
5,672
71,577
130,829
Activities for generating funds
2b
9,617
9,617
8,105
Income from investments
2c
15,124
15,124
12,163
Church activities
2d
6,833
6,833
6,842
Other incoming resources
2e
12,055
12,055
5,209
Total income
90,678
6,801
17,727
115,206
163,148
Expenditure
Church activities
3a
96,463
2,611
13,803
112,877
110,547
Raising Funds
3b
2,549
2,549
823
Investment Management Costs
3c
2,245
360
2,605
2,001
Total expenditure
101,257
2,971
13,803
118,031
113,371
Net income/(expenditure) before investment gains
(10,579)
3,829
3,924
(2,825)
49,777
Net gains on investments
10,000
Net income/(expenditure)
(10,579)
3,829
3,924
(2,825)
59,776
Transfers between funds
10,579
(12,158)
1,579
Net movement in funds
0
(8,329)
5,504
(2,825)
59,776
TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
FUNDS
Notes
Funds
Funds
Funds
2023
2022
£
£
£
£
£
Income and Endowments
Voluntary income
2a
59,104
6,801
5,672
71,577
130,829
Activities for generating funds
2b
9,617
9,617
8,105
Income from investments
2c
15,124
15,124
12,163
Church activities
2d
6,833
6,833
6,842
Other incoming resources
2e
12,055
12,055
5,209
Total income
90,678
6,801
17,727
115,206
163,148
Expenditure
Church activities
3a
96,463
2,611
13,803
112,877
110,547
Raising Funds
3b
2,549
2,549
823
Investment Management Costs
3c
2,245
360
2,605
2,001
Total expenditure
101,257
2,971
13,803
118,031
113,371
Net income/(expenditure) before investment gains
(10,579)
3,829
3,924
(2,825)
49,777
Net gains on investments
10,000
Net income/(expenditure)
(10,579)
3,829
3,924
(2,825)
59,776
Transfers between funds
10,579
(12,158)
1,579
Net movement in funds
0
(8,329)
5,504
(2,825)
59,776
90,678
6,801
17,727
115,206
163,148
96,463
2,611
13,803
112,877
110,547
2,549
2,549
823
2,245
360
2,605
2,001
101,257
2,971
13,803
118,031
113,371
(10,579)
3,829
3,924
(2,825)
49,777
10,000
(10,579)
3,829
3,924
(2,825)
59,776
10,579
(12,158)
1,579
0
(8,329)
5,504
(2,825)
59,776
Total funds brought forward at 1 January 2023
Total funds carried forward at 31 December 2023
450,712
54,441
505,154
445,378
0
442,384
59,945
502,328
505,154

FA 1

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022 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
£
£
£
£
69,925
2,000
58,904
130,829
8,009
0
96
8,105
12,076
87
0
12,162
6,842
0
0
6,842
0
5,209
0
5,209
96,851
7,296
59,000
163,148
94,416
5,129
12,062
111,607
823
0
0
823
2,001
0
0
**2,001 **
97,240
5,129
12,062
114,430
(388)
2,168
46,938
48,719
0
25,000
0
25,000
(388)
27,168
46,938
73,719
(689)
(311)
1,000
0
(1,077)
26,856
47,938
73,718
Total funds brought forward at 1 January 2022
Total funds carried forward at 31 December 2022
1,077
423,856
6,503
431,437
0
450,712
54,441
**505,154 **

FA1a

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

BALANCE SHEET AT 31 DECEMBER 2023

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
2,959
81,261
20,999
2022
£
400,000
400,000
3,145
18,407
87,647
109,200
(4,046)
105,154
505,154
505,154
Funds
7
Unrestricted Funds
10
Designated Funds
10
Restricted funds
10
0
442,384
59,945
502,328
-
450,712
54,441
505,154

Approved by the Parochial Church Council on and signed on its behalf8th March 2024

Chairman

R Peet

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 2023

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
Total incoming resources
TOTAL
TOTAL
Unrestricted
Designated
Restricted
FUNDS
Unrestricted
Designated
Restricted
FUNDS
Funds
Funds
Funds
2023
Funds
Funds
Funds
2022
£
£
£
£
£
£
£
£
42,522
42,522
47,035
47,035
8,788
8,788
12,179
8,754
20,932
1,414
1,414
3,118
3,118
6,380
6,801
5,672
18,853
5,275
1,000
41,750
48,025
2,318
8,400
10,718
1,000
1,000
59,104
6,801
5,672
71,577
69,925
2,000
58,904
130,829
5,586
5,586
2,163
96
2,259
4,031
4,031
5,846
5,846
9,617
9,617
8,009
96
8,105
2,324
2,324
76
87
163
12,800
12,800
12,000
12,000
15,124
15,124
12,076
87
12,163
6,833
6,833
6,842
6,842
6,833
6,833
6,842
6,842
5,209
5,209
12,055
12,055
12,055
12,055
5,209
5,209
90,678
6,801
17,727
115,206
96,851
7,296
59,001
163,148

FA 5

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

3 Expenditure

3 Expenditure
a
Church Activities
Missionary and charitable giving:
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 Churchyard
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
Dementia Café
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
2023
Funds
Funds
Funds
2022
£
£
£
£
£
£
£
£
35
35
35
35
35
35
35
35
46,000
46,000
40,413
40,413
836
836
689
689
4,189
4,189
3,938
3,938
374
374
455
455
6,137
6,137
9,957
9,957
5,271
5,271
4,922
4,922
1,092
49
1,141
893
893
715
2,348
3,063
1,855
5,129
6,984
140
140
4,583
3,395
7,978
4,709
3,628
8,337
1,340
1,340
1,236
1,236
295
263
20
578
363
363
2,965
1,497
4,462
2,377
1,169
3,546
507
507
496
496
5,130
5,130
5,187
5,187
5,000
5,000
6,979
6,979
6,206
6,206
1,786
1,786
1,059
77
77
16,855
16,855
11,891
11,891
96,463
2,611
13,803
112,877
94,416
5,129
12,062
110,547
282
282
265
265
2,267
2,267
558
558
2,549
2,549
823
823
648
360
1,008
483
483
522
522
510
510
1,075
1,075
1,008
1,008
2,245
360
2,605
2,001
2,001
101,257
2,971
13,803
118,031
97,239
5,129
12,062
113,371

FA 6

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

4 Staff costs

a Wages and salaries

2023 2022
£ £
17,996 9,591

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 £8,679 during 2023 (2022 £5,799). Her husband, Michael, received £2,412 (2022 £2,412) 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 2023 was £10,704 (incl.Gift Aid), (£16,855 in 2022)

5 Investment Assets
Market valuation
At 1 January 2023
Additions
Disposals
Revaluation
At 31 December 2023
Freehold land
Church
and buildings
equipment
£
£
400,000
400,000
TOTAL
£
400,000
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 31.12.2023 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 2023

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
2023
Funds
Funds
Funds
2022
£
£
£
£
£
£
£
£
400,000
400,000
400,000
400,000
1,136
42,384
61,700
105,219
2,909
50,712
55,579
109,200
(1,136)
(1,755)
(2,891)
1,138
(1,138)
442,384
59,945
502,328
4,046
450,712
54,441
509,200

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
2023
2022
£
£
2,959
1,620
1,525
2,959
3,145
2023
2022
£
£
395
1,888
500
500
346
675
241
121
1,131
685
278
178
2,891
4,046
2023
2022
£
£
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 2023

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
Youth Choir Fund
Fabric Fund
Community Hub/Warm Space Fund
Community Engagement
Warm Spaces
Dementia Café
Food Bank
Total funds
Bal b/fwd
Income
Expenditure
Investment
Transfers
Bal c/fwd
1 Jan 2023
Gains
between
31 Dec 2023
funds
£
£
£
£
£
£
0
90,678
(101,257)
0
10,579
0
0
90,678
(101,257)
10,579
0
6,350
0
(360)
0
5,990
400,000
0
0
0
0
400,000
12,821
6,801
0
(12,158)
7,463
31,542
0
(2,611)
0
28,931
450,712
6,801
(2,971)
0
(12,158)
442,384
2,272
0
0
0
2,272
1,235
580
(3,395)
1,579
0
44,154
0
0
0
44,154
0
2,558
(2,535)
1,001
1,025
2,445
3,000
0
0
5,445
893
109
0
(1,001)
0
35
392
(146)
0
281
3,408
11,089
(7,728)
0
6,769
54,441
17,727
(13,803)
0
1,579
59,945
505,154
115,206
(118,031)
0
0
502,328

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 Youth Choir 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/Warm Space Fund is for monies raised or donated towards the setting up and running of the Church's Communi The Restricted Warm Spaces Fund this fund was merged with the Community Hub Fund during 2023.

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.

£

Air Ambulance
Children's Society
Blackthorn Trust
CAST
Family Trust
DEC
155
160
142
118
233
135
943

FA 9

PAROCHIAL CHURCH COUNCIL OF SS PETER & PAUL, AYLESFORD

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023

# Brassey Centre

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

Brassey Centre

e
2023 2022
Income 4,031 5,846
Expenditure 8,602 13,059
Surplus/(Shortfall) (4,571) (7,213)

FA 10

9 May 2024

adventus accounting solutions Supporting Charitable Organisations

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 2023 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

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

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.

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

St Peter and St Paul’s Church Aylesford Annual Parochial Church Meeting, 12th May 2023

Additional Reports

Bellringers and Steeple Keeper’s Report

By Terry Barnard, Tower Captain

During the course of 2023 we lost one of our long-standing Sunday Service ringers, Dave Morhen, who past to his rest following a short battle with cancer. Another one of our band is undertaking chemotherapy and a third has lost her husband to cancer. As a result, ringing for Sunday services is now only 3 or sometimes 4 at best, and can be as low as 1. Nevertheless, we continue to call the faithful to church.

We have continued to run successful weekly practices, helped by a number of visiting ringers regularly attending.

On 5[th] March 2023 we rang an eighth peal in memory of Alan Longmuir. We rang on the morning of His Majesty King Charles III Coronation and rang a quarter peal on 8[th] May 2023 in celebration of the Coronation.

We have also rung for a number of weddings and funerals throughout the year, including for our dear friend Dave Moorhens’ funeral on 23 September. Again, we have had to rely on help from others to fulfil these commitments, especially the funerals which are during the working week and some of our existing bands are working or at school.

Paul Bastow, our Steeple Keeper, continues to undertake periodic inspections of the fabric of the bells and tower, including the roof. He also ensures the flag is flown from the tower roof on appropriate occasions and assists greatly in ensuring the church clock is wound up.

The winding of the church clock is now becoming an onerous task. This task falls either to Paul Bastow or myself. Neither of us is getting any younger - Paul has turned 50 and I am 73 – and the task involves climbing a near vertical ladder to the clock gantry and crawling along the gantry to wind the clock. With so few ringers at Aylesford we often have to do this on our own and this is contrary to the lone working policy in the tower. I am pursuing the possibility of installing an electric winding mechanism. This will be subject to a separate note to be sent to the PCC.

1

Church Clock

As mentioned in the APCM Report from the Bell Ringers for 2024 the winding of the church clock is now becoming an onerous task that falls to just two people, the steeple keeper, Paul Bastow and/or myself. Neither of us is getting any younger - Paul has turned 50 and I am nearly 74 – and the task involves climbing a near vertical ladder to the clock gantry and crawling along the gantry to wind the clock. Because of the presence of one the main support beams for the bell chamber, access to the clock is severely restricted and headroom is only about 45 inches. Although it is an 8-day clock mechanism, the manual winding is a task that needs to be undertaken twice a week for it to be manageable and has to be done from a kneeling position.

With so few ringers at Aylesford we often have to wind the clock on our own and this is contrary to the lone working policy in the tower.

I have therefore made some enquiries about automation of the clock winding mechanism.

The steeple keeper at St Michael and All Angels in Maidstone has built his own electric winder for their clock which simply slips over the two winding spindles of the clock without altering the clock in any way at all and is completely removable. It utilises sensors which uses the existing pulley weights to signify when it needs winding, and when it should stop. He built his system for less than £200.The design and layout of both clocks is very similar, so I have asked him to look at building a similar system for Aylesford.

Report from the Brassey Trust to the APCM

By Ian Packer, Trustee

Over the last year the Brassey Trust has continued to support the work of the Parish. The Trust agreed to waive the rent the PCC pays for the use of the Brassey Centre to assist with the financial constraints the PCC are facing. The Trust have maintained our estate to ensure it remains fit for use and continue to look at ways in which we can improve the facilities to better meet the needs of its users. We have welcomed Russ Barnes as a Trustee and have another interested volunteer, and we would welcome others who feel that they may be able to support the work of the Trust.

2

Choir Report

By Michael Keays, Organist and Choirmaster

Once again very little has changed with the choir over the last 12 months, although we are one member down from this time last year. We are always on the lookout for more new members!

We continue to support the singing of the traditional services (now on the 1[st] and 3[rd] Sundays of the month) and some others (e.g. the annual carol service). Once again, we have been glad to be able to call on the services of East Malling choir to supplement our numbers as required, on a reciprocal basis.

Over the course of the year, we have moved back to our previous singing position on a Sunday, on a single choir pew in the front of the console; this has made a huge difference to the choir’s ability to lead the congregation, and to deal with practical matters such as where to put the music!

The Community Choir (of youngsters under the direction of Paul Richards) continues to provide an enthusiastic contribution on the 4[th] Sunday of the month.

It has been uplifting to be part of a new organist’s musical journey, with Levente Vas now playing some of the hymns and voluntaries on Sundays when he is not at university: Levente is very dedicated to learning the organ, and we hope he will be part of our music making for many years to come.

The choral highpoint of 2023 was without doubt the carol service on the 17/12/23. Our members were supplemented by half a dozen additional singers, providing us with the ability to perform 4-part carols again for the first time in years. It is hoped that this can be repeated in the future, and even be a route to building the choir once again on a more permanent basis.

Flower Report 2023

By Ann Game, Flower Team Organiser

Firstly, I would like to say a big thankyou to all the volunteers for all the extra help they have given me over the last year.

We didn’t have many weddings, but we did decorate the church for King Charles and Queen Camilla’s Coronation, what a fabulous weekend for us on the television, and our own village church looked really lovely, a big thankyou to everyone who helped.

Thank you all.

3

Handbell Ringers

By Gordon Hunt, Handbell Ringers’ Leader

We have had a varied and interesting year. We were able to perform in church at the family Christingle Service in December, and at two meetings of the Dementia Café which was much appreciated. For the first time we attended a handbell rally with other bands from the Southeast. This was held at Sanderstead in October and involved us playing some new music in concert with the other bands, learning new techniques which we barely knew existed. Those of us who went enjoyed it so much that we are about to attend another rally, this time in Headcorn.

Whilst we take our ringing seriously, especially when we are preparing for a performance, our first priority is to enjoy our ringing, taking pleasure in the team’s development and each other’s company. The main challenge is to have enough ringers.

09t an event otherwise we are like a piano with missing keys.

Occasionally, we allow ourselves a break from ringing and this year that included a postChristmas lunch at the Sir Thomas Wyatt.

Sadly, four of our band have left us during the year because of other commitments. We are very grateful to Bob Halliday (who has been with us since the earliest days) and Ann Butterworth (another stalwart), to Suzanne Burdon (who is moving out the area) and to Joanna Howard-Buxton who joined us relatively recently. We miss them all.

We are delighted to have welcomed, very recently, Judy Balchin, and we are actively seeking more new members.

We meet on Monday evenings (7pm to 8.30pm) in the Brassey Centre. As a group we have limited prior musical experience, but we have found that working together, with good humour, and deploying some cunning tricks to make it easier, we can achieve more than we would have thought possible. Please contact me (01622 769634) to learn more if you are interested.

Additional Pastoral and Safeguarding Reports

By Janet Holdstock, Pastoral Assistant

Our church has a small number of pastoral visitors and members of the pastoral team. Ruth, Janet, Sue Gallico, Aline and Lenora. Following the end of Covid pandemic we have noted the adverse affects on isolation, not only on elderly but also young mums and children whose lives and social contacts were curtailed. Some who became reluctant, anxious or less able to go out and about on a bus or walking.

4

I know many of you keep in touch with members of the congregation. Also as hospital visitors. Please let me know if someone is ill at home, in hospital or a care home so I can arrange church visiting with the 2 members of our church who will visit. .

I take Communion to people in their own homes and in the care homes. I have help from Jane. Please join me as those in care homes do feel part of our church and like to have a chat after worship time.

Safeguarding

I have resigned as of early 2024.

Safeguarding is so important and we as a church community must keep up to date with safeguarding advice and reports from the Diocese and National Church.

Children, youngsters and adults deserve to be safe in our church environment and within church activities. We all have a responsibility for safeguarding and training is available.

5