REGISTERED CHARITY NUMBER: 1144409
St Dunstan's Church
Cranbrook
‘A faithful, welcoming and compassionate church for all’
REPORT OF THE PAROCHIAL CHURCH COUNCIL
AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
ST DUNSTAN'S CHURCH
REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022
Administrative Information
The Parochial Church Council (PCC) of St Dunstan’s Church, Cranbrook is a corporate body (PCC Powers Measures 1956, Church Representation Rules 2006) with charitable status (Charity Commission registration 1144409). The PCC is responsible for promoting the whole mission of the Church - pastoral, evangelistic, social and ecumenical - in the ecclesiastical parish. In addition, it is responsible for its paid staff and for the maintenance of St Dunstan's Church and Church House, both of Stone Street, Cranbrook, TN17 3HA. The PCC comprises members, ex-officio officers and lay representatives. Per the Church Representation rules, members are elected at the Annual Parochial Church Meeting (APCM) for a period of 3 years by parishioners registered on the electoral roll.
PCC Members' Responsibilities
The PCC prepares an annual report and financial statements in accordance with its statutory framework and accounting conventions. Charity law requires the PCC to prepare and publish financial statements annually that accurately reflect the financial transactions of the year in question.
In preparing its financial statements, the PCC is required to:
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Select suitable accounting policies and apply them consistently
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Demonstrate that its judgements and estimates have been reasonable and prudent
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Assume ongoing concern unless it is inappropriate to presume that the activities of the church will continue
All trustees gave of their time freely and there was no trustee remuneration in 2022. The PCC met formally on eleven occasions during the year, including two extraordinary meetings.
PCC Members
Assistant Churchwarden, Vice Chair and Electoral Roll Officer Assistant Churchwarden Assistant Churchwarden Assistant Churchwarden
Nye Jones Assistant Churchwarden, Vice Chair and Electoral Roll Officer Andrew Gasson Assistant Churchwarden Gwenneth Heyking Assistant Churchwarden David Hough Assistant Churchwarden Brian Swann Jane Upton Christopher Stead Valerie Piper Resigned in September 2022 Co-opted Members Julie Warman Parish Administrator Gina Kinson Resigned in September 2022 Winston Campbell Ex Officio Members Rev Ann Pollington Incumbent & Chair until retirement in March 2022 Incumbent Vacant from March 2022 David Riddick Churchwarden and Chair from March 2022 Alie Bird Treasurer David Gillies Lay Reader John Mulrenan Lay Reader (formerly Vice Chair, now resigned from attending PCC meetings) Barbara Campbell Representative to the Deanery Synod Diana Riddick Safeguarding Officer
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ST DUNSTAN'S CHURCH
REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022
Objectives and Activities
The PCC is committed to enabling as many people as possible to participate in the life of our Church by supporting the provision of worship and a range of cultural and community activities in the Church, at Church House and in the larger community. The Charity Commission’s guidance on public benefit and specific counsel for charities focussing on the advancement of religion have been followed, as has the House of Bishops’ instruction on safeguarding children and vulnerable adults. St Dunstan’s is open every day and the PCC priority during the year has been to make the buildings as accessible as possible to members of the congregation and the wider community.
Activities in 2022 included:
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Worship, prayer, pastoral care and gospel instruction by means of a wide range of services and the provision, if requested, of baptism and confirmation. These were offered throughout the year - despite there being no incumbent in post from March - thanks to the dedication of our group of retired priests and lay readers and to visiting clergy
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Baptisms, weddings, funerals and memorial services
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Messy Church sessions
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Tots Plus meetings
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Provision of support and religious instruction to the pupils of Cranbrook’s two Church of England primary schools
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Organisation of regular donations to the local food bank
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Hosting concerts and recitals in the Church
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Provision of venues – the Church and Church House - for a range of community groups
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Raising money for specific charities
Risk Management
Throughout 2022, the PCC has considered the principal risks and uncertainties facing St Dunstan’s and has ensured close management of these when deciding on policies and formulating action plans.
Achievements and Performance
In and around the Church
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Creation and installation of a Giving Station in the church as a focal point for fundraising incorporating a contactless donation device
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New and/or repaired and updated Notice Board signage
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Introduction of three new banners in the Church: Welcome; our Vision; Donating to St Dunstan’s
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Installation of WiFi in the Church
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Introduction of broadcasting and recording facilities – including a dedicated YouTube Channel – controlled from a purpose-built console
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Enhancements including new furniture, books, toys & carpet for the Children’s area
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Scheduled maintenance to include the Church roof alarm and boiler, Church House fire alarm, portable electrical appliances and fire extinguishers and repair and decoration of Church House’s entrance door
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Progress with the ongoing consultation, planning and approval application for the installation of a Tea and Coffee Station in the Church, for which funding has been provided by the late Philip Mummery, backed by promised support from the Friends of St Dunstan’s
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ST DUNSTAN'S CHURCH
REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022
Fundraising
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An Autumn appeal to the congregation to ensure that the PCC had sufficient funds to meet its obligations raised £26,710 before gift aid uplift
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• Launch of the Parish Giving Scheme as another means for members of the community to support the work and finances of the Church
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• Concerts and additional community events in St Dunstan’s (organised by the Church): Ø Celebration of the late Queen's Platinum Jubilee including a cream tea, tower opening and livestreaming of events Ø Special services and livestreaming of the Funeral of HRH Queen Elizabeth II Ø Wealden Consort ‘Choral Tonic’Concert Ø Two Gospel Choir Concerts Ø Compass Community Choir and Tempo ‘Songfest’Concert Ø Christmas Tree Festival
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Ø Pancake Day, Shrove Tuesday
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Events in Cranbrook to promote St Dunstan’s Church in the community: Ø Cranbrook Goes Nuts in May - stall & tower open
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Ø Apple Fair - stall & tower open
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Ø Cranbrook on the Green - stall, refreshments and tower open
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Ø Press release to promote St Dunstan’s Church as a venue for the community and for concerts
Preparation and planning for a new Priest
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Drafting of a five-year business plan to demonstrate that St Dunstan’s sustainability
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Creation of a new Vision for St Dunstan’s and Cranbrook. This was achieved via the:
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Ø Development and coordination of questionnaires for completion by the congregation and community
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Ø Hosting a ‘Vision Day’ facilitated by Rev Steve Coney, Diocesan Missions and Growth Adviser
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Ø Production of a consolidated report leading to a new Vision and goal to be ‘a faithful,welcoming and compassionate church for all’
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• Creation of a new Parish Profile to inform potential applicants
Change of Vicarage Premises
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Review of current Vicarage and of the best future use of the current premises
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Consideration by the PCC to sell the property and secure a new Vicarage with easier access to the expanding town and with a more manageable garden
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Any resulting surplus to be shared between the PCC and the Diocese to consolidate St Dunstan’s longer-term finances
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ST DUNSTAN'S CHURCH
REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022
Financial Review
The 2022 accounts have been examined by the incoming accountant, who has generously undertaken this task on a voluntary basis. A rigorous 2022 budget had been agreed at the end of 2021 by the PCC and Finance Committee, whose members received monthly reports of cashflow and performance against budget to ensure the full attention of all to financial performance.
Total receipts were increased in 2022 over 2021 by £23,906, thanks to the generosity of regular donors, the success of the Autumn Appeal and the efforts of PCC fundraisers.
Total expenses were increased in 2022 over 2021 by £26,694. An increased Parish Share payment of £21,626 accounts for most of this difference, as the PCC strove to meet its Diocesan obligation for 2021 and 2022; the latter year’s share was settled in full. Utility costs did not increase as much as feared: new fixed-price contracts are now in place for all utilities and government support has been applied directly where appropriate; all meters are read each month to ensure that suppliers’ charges are correct. An historical debt to the Diocese of £5,000 was uncovered towards the end of 2022. No record of this debt had been recorded in earlier financial accounts or included in budgets. In liaison with the Diocesan Finance Director, a settlement schedule of £500 per month was agreed and £2,000 was repaid in 2022.
The PCC has registered with HMRC to claim gift aid on appropriate donations directly from tax year 2023/4 when the Diocese ceases to offer this service to PCCs. The Treasurer is indebted to Mike Pack, who oversees all matters pertaining to gift aid.
The PCC’s bank balances totalled £74,017 on 31 December 2022 – an increase over January 2022 of £11,858. In the course of the year, the PCC absorbed the finances of two of its outreach activities: Messy Church and Tots Plus. The Religious Education Fund administered by the Vicar and Churchwarden was without a bank account and the PCC paid some expenses on its behalf pending a new account being set up. These balances have been classified as designated and transactions accounted for following the same protocols as general PCC debits and credits. At end of year,the breakdown of designated funds held on account was:
| account was: | |
|---|---|
| Total designated funds • Church House repair • Organ Repair • For purchase of an item for the church • Bank Interest credited in 2022 • Religious Education Trust • Messy Church • Tots Plus • Tea/Coffee Station |
£471 £866 £8,345 £5,000 £4,615 £250 £30 (£177) |
| £19,400 |
Plans are in place to promote donations and fundraising activities to ensure that the 2023 budget, agreed by the PCC at the end of 2022, is achieved and all obligations are met going forward. This position has been made possible thanks to the generosity of the St Dunstan’s congregation and community, and by the efforts of all those who volunteer their time and resources to support PCC activities.
Approved by order of the PCC on ….......................... 2023 and signed on its behalf by:
PCC Member
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INDEPENDENT EXAMINERS REPORT TO THE PAROCHAIL CHURCH COUNCIL OF ST DUNSTAN'S CHURCH FOR THE YEAR ENDED 31 DECEMBER 2022
Independent examiner's report to the Parochial Church Council of St Dunstan’s Cranbrook
This report on the financial statements of the PCC for the year ended 31 December 2022 is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (the Regulations) and section 145 of the Charities Act 2011 (the Act).
Respective responsibilities of the PCC and the examiner
As members of the PCC you are responsible for the preparation of the financial statements. You consider that the audit requirements of the Regulations and section 144 of the Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
Basis of this report
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church Guidance, 2006 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable case to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the Charities Act 2011; and
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to prepare accounts which accord with accounting records and to comply with requirements of the Act, as also contained in the Regulations
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have not been met.
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
…………………………………................ Date: 2023
PRF Simpson F.C.A. Hillside Farmhouse Sissinghurst Kent TN 17 2JH
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ST DUNSTAN'S CHURCH
Financial Statements for the year ended 31 December 2022
| Unrestricted Designated Total Funds Total Funds Funds Funds 2022 2021 £ £ £ £ Income and Expenditure Account for the year ended 31 December 2022 Incoming Resources Voluntary Income 107,295 3,285 110,580 102,262 Activities for Generating Funds 22,695 - 22,695 11,489 Interest Received - 30 30 3 Income from Church Activities 16,091 - 16,091 11,736 Total Incoming Resources 146,081 3,315 149,396 125,490 Resources Expended Church Activities 8,425 - 8,425 6,886 Ministry 69,924 - 69,924 48,870 Church Running Expenses 21,807 - 21,807 20,987 Church Buildings Maintenance 23,468 11,876 35,343 32,063 Total Resources Expended 123,624 11,876 135,500 108,806 Net income/(expenditure) 22,457 (8,560) 13,897 16,684 Funds brought forward 29,199 32,960 62,159 45,475 Transfers between funds 5,000 (5,000) - - Funds carried forward 56,656 19,400 76,056 62,159 Balance Sheet Assets Cash at Bank 54,617 19,400 74,017 62,159 Current assets 2,556 - 2,556 - 57,173 19,400 76,573 62,159 Current Liabilities 517 - 517 - Net assets 56,656 19,400 76,056 62,159 Funds Total funds 56,656 19,400 76,056 62,159 |
Unrestricted Designated Total Funds Total Funds Funds Funds 2022 2021 £ £ £ £ Income and Expenditure Account for the year ended 31 December 2022 Incoming Resources Voluntary Income 107,295 3,285 110,580 102,262 Activities for Generating Funds 22,695 - 22,695 11,489 Interest Received - 30 30 3 Income from Church Activities 16,091 - 16,091 11,736 Total Incoming Resources 146,081 3,315 149,396 125,490 Resources Expended Church Activities 8,425 - 8,425 6,886 Ministry 69,924 - 69,924 48,870 Church Running Expenses 21,807 - 21,807 20,987 Church Buildings Maintenance 23,468 11,876 35,343 32,063 Total Resources Expended 123,624 11,876 135,500 108,806 Net income/(expenditure) 22,457 (8,560) 13,897 16,684 Funds brought forward 29,199 32,960 62,159 45,475 Transfers between funds 5,000 (5,000) - - Funds carried forward 56,656 19,400 76,056 62,159 Balance Sheet Assets Cash at Bank 54,617 19,400 74,017 62,159 Current assets 2,556 - 2,556 - 57,173 19,400 76,573 62,159 Current Liabilities 517 - 517 - Net assets 56,656 19,400 76,056 62,159 Funds Total funds 56,656 19,400 76,056 62,159 |
|---|---|
Incoming Resources Voluntary Income Activities for Generating Funds Interest Received Income from Church Activities Total Incoming Resources Resources Expended Church Activities Ministry Church Running Expenses Church Buildings Maintenance Total Resources Expended Net income/(expenditure) Funds brought forward Transfers between funds Funds carried forward Balance Sheet Assets Cash at Bank Current assets Current Liabilities Net assets Funds Total funds |
|
| 146,081 3,315 149,396 125,490 |
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| 8,425 - 8,425 6,886 69,924 - 69,924 48,870 21,807 - 21,807 20,987 23,468 11,876 35,343 32,063 |
|
| 123,624 11,876 135,500 108,806 |
|
| 22,457 (8,560) 13,897 16,684 29,199 32,960 62,159 45,475 5,000 (5,000) - - |
|
| 56,656 19,400 76,056 62,159 |
|
| 54,617 19,400 74,017 62,159 2,556 - 2,556 - |
|
| 57,173 19,400 76,573 62,159 517 - 517 - |
|
| 56,656 19,400 76,056 62,159 |
|
| 56,656 19,400 76,056 62,159 |
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ST DUNSTAN'S CHURCH
Notes to the Financial Statements for the year ended 31 December 2022
Accounting Policies
Basis
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 using an accruals and prepayment basis.
The financial statements have been prepared under the historic cost convention except for any investment assets which would be shown at market value. 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 main affinity to another body, nor those that are informal gathering of church members.
Fund accounting
Restricted Funds These represent:
a) Income from trusts or endowments which may only be expended on those restricted objects provided in the terms of the trust or bequest and
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.
Designated Funds
These are funds which the PCC has agreed to set aside for a specific purpose.
Unrestricted Funds
These represent the funds of the PCC that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the PCC.
Fixed Assets
Consecrated and benefice property is not included in the accounts. Moveable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, are listed in the church’s inventory, which can be inspected at any reasonable time. As previous accounts were prepared as receipts and payments accounts there is insufficient cost information available and therefore assets held at that date are not valued in these financial statements. No assets were purchased in the year to 31 December 2022.
Staff costs
| Staff costs Social security costs Pension costs |
2022 2021 £ £ 7,617 5,264 - - - - |
|---|---|
| 7,617 5,264 |
Payments to PCC members
No payments or expenses were paid to any PCC Member, persons closely connected to them or related parties.
Page 8 of 10
Financial Statements for the year ended 31 December 2022
ST DUNSTAN'S CHURCH
Detailed Income and Expenditure Account for the year ended 31 December 2022
| INCOMING RESOURCES Voluntary Income Planned Giving: Bank Credits Gift Aid Recovered Collections/Other Donations and Grants Special Appeals Activities for Generating Funds Fundraising Sundry Income Church Letting Ponder Anew Interest Received Income from Church Activities Church House Letting Coffee & Tea Receipts PCC Income for Services Parochial Fees Collected Total Incoming Resources |
Unrestricted Designated Total Funds Total Funds Funds Funds 2022 2021 £ £ £ £ 49,575 - 49,575 58,525 21,068 - 21,068 14,001 9,942 3,285 13,227 6,325 - - - 4,200 26,710 - 26,710 19,211 |
|---|---|
| 107,295 3,285 110,580 102,262 |
|
| 10,377 - 10,377 6,174 4,176 - 8,381 - 8,381 4,837 (239) - (239) 478 |
|
| 22,695 22,695 11,489 |
|
| - 30 30 3 |
|
| 4,750 - 4,750 4,130 5,452 - 5,452 2,788 2,871 - 2,871 4,818 3,018 - 3,018 - |
|
| 16,091 - 16,091 11,736 |
|
| 146,081 3,315 149,396 125,490 |
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ST DUNSTAN'S CHURCH
Financial Statements for the year ended 31 December 2022
Detailed Income and Expenditure Account for the year ended 31 December 2022
| RESOURCES EXPENDED Church Activities Home Missions and Other Church Giving Staff Costs Ministry Parish Share Parochial Fees paid to Canterbury Working Expenses of Incumbant Church Running Expenses Gas Electricity Water Insurance Church Buildings Maintenance Upkeep of Services Office Costs Music Costs General/Annual Maintenance Major Repairs to Church Buildings Historic Loan Repaid to Diocese Sundry Expenses Total Resources Expended Net income/(expenditure) |
Unrestricted Designated Total Funds Total Funds Funds Funds 2022 2021 £ £ £ £ 808 - 808 1,622 7,617 - 7,617 5,264 |
|---|---|
| 8,425 - 8,425 6,886 |
|
| - 66,626 - 66,626 45,000 3,109 - 3,109 2,249 189 - 189 1,621 |
|
| 69,924 - 69,924 48,870 |
|
| 9,720 - 9,720 9,004 1,755 - 1,755 2,199 239 - 239 259 10,093 - 10,093 9,525 |
|
| 21,807 - 21,807 20,987 |
|
| 932 - 932 695 5,787 - 5,787 1,714 4,509 - 4,509 4,538 6,064 - 6,064 7,544 4,176 11,465 15,641 17572 2,000 - 2,000 - - 411 411 - |
|
| 23,468 11,876 35,343 32,063 |
|
| 123,624 11,876 135,500 108,806 |
|
| 22,457 (8,560) 13,897 16,684 |
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