**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 2023**
## **ST DUNSTAN'S CHURCH**
## **REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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:
- Select suitable accounting policies and apply them consistently
- Demonstrate that its judgements and estimates have been reasonable and prudent
- 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 2023. The PCC met formally on eight occasions during the year.
## PCC Members
Rev Richard King Priest in Charge (from 25th October 2023) David Riddick Churchwarden & Chair (until 21st May 2023) Nye Jones Churchwarden (from 21st May 2023), Vice Chair and Electoral Roll Officer Andrew Gasson Churchwarden (from 21st May 2023) Elizabeth Hancock Parish Safeguarding Officer (from 21st May 2023) Gwenneth Heyking Susan Hooper (from 21st May 2023) David Hough Janette Lloyd (from 21st May 2023) Jane Upton Valerie Piper (from 21st May 2023) Celia Quarrington (from 21st May 2023) Jennifer Wigram (from 21st May 2023) Barbara Campbell Representative to the Deanery Synod Christopher Stead Representative to the Deanery Synod (from 21st May 2023)
## Co-opted Members
Brian Swann Julie Warman Parish Administrator
## Ex Officio Members
Alie Bird
Treasurer until June 2023
Page 2 of 10
## **ST DUNSTAN'S CHURCH**
## **REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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 2023 included:
- Worship, prayer, pastoral care and gospel instruction by means of a wide range of services and the provision, when requested, of baptism and confirmation. These were offered thanks to the dedication of our group of retired priests, lay readers and visiting clergy until October 25th 2023, when our new priest-in-charge, the Reverend Richard King, was licensed.
- Messy Church sessions.
- Tots Plus meetings.
- Provision of support and religious instruction to the pupils of Cranbrook’s two Church of England primary schools along with the provisions of services to other schools in our parish, especially at Christmas.
- Organisation of regular donations to the local food bank.
- Hosting concerts and recitals in the Church.
- Provision of venues – St. Dunstan's and Church House - for a range of community groups.
- Raising money for specific charities.
## **Risk Management**
Throughout 2023, 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
- Progress with the ongoing consultation, planning and approval of the application for the installation of a Tea and Coffee Station in St. Dunstan’s.
- The ongoing development of our live-streaming facilities.
- The ongoing development of our Messy Church.
- The recommencement of the Fabric Committee with revision and update of the working schedules and projects to maintain the St Dunstan's Church estate.
- Ongoing partnership with the Friends of St Dunstan’s.
- The adoption of ‘Xero’ as a new accounting package with the help of Alie Bird, who retired as our treasurer in June 2023, and Peter Simpson.
- The ongoing work of our finance committee and the post-covid relaunch of our fabric committee.
- The work of our new social committee, which began after last year’s APCM.
- Liaising with the diocese about the sale of the previous vicarage and the purchase of a new one.
Page 3 of 10
## **ST DUNSTAN'S CHURCH**
## **REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023**
## Fundraising
- In addition to the generous giving of our church family, 2023 additional fundraising activities included:
- ØUpdated A5 leaflet in church (copy & images) to replace the pew cards and the previous Generous Giving leaflet.
- ØUpdated copy to the website and new link to GiveaLittle/Sum Up replacing Just Giving.
ØUpdated 100 Club leaflet to make it clearer for enquirers.
Ø‘Songfest’ (Compass & Tempo Community Choirs). Project management of event including promotion & sourcing of volunteers. Thanks to Susan Hooper for leading with refreshments.
ØChristmas Through Time’ (Wealden Consort). Project management of event including promotion & sourcing of volunteers. Thanks to the many volunteers.
## Preparation and planning for a new Priest
- Building upon the work done in 2022, activity to find a new priest included the following components in 2023.
ØUpdating of the 2022 Parish Profile.
- ØDrafting of interview questions and planning & coordination of interview days & visits.
ØShortlisting of candidates for interview.
ØConducting of interviews & selection.
ØPlanning, organising, writing, promotion and coordination of the Installation service on 25th October in St Dunstan’s Church.
## Change of Vicarage Premises
- Continuing on from 2022, the work relating to the change of vicarage premises included the following:
- ØThe former Vicarage and site was put up for sale with planning permission for the construction of new homes.
ØAs St Dunstan’s Church was part owner of the former Vicarage site, a formal agreement was reached whereby the surplus from the sale will be shared with the Diocese post completion of works.
ØA property to be the new vicarage was chosen and purchased at Orchard Way, Cranbrook.
ØLiaison with the Diocesan Property Services team, as plans progressed to complete the first phase of the development work of turning the Orchard Way property into a working vicarage.
Page 4 of 10
**ST DUNSTAN'S CHURCH**
**REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Financial Review**
The 2023 accounts have been examined by an accountant, who has generously undertaken this task on a voluntary basis. A detailed 2023 budget had been agreed at the end of 2022 by the PCC and Finance Committee, whose members receive monthly reports of cashflow and performance against budget, ensuring that the finances are properly controlled. As part of this control, an accounting program was installed.
Total receipts for the year amounted to £125,441 (2022 £149,396) a reduction of £23,955, following an increase in 2022 of £23,906, due to reduced voluntary income.
Total expenditure amounted to £120,139 (2022 £135,500) a reduction in the year of £15,361, due to a reduction in church running expenses and church buildings maintenance. The result was a surplus of £5,302 compared to a surplus of £13,897 in 2022. Accordingly total funds increased from £76,056 in 2022 to £81,358.
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 PCC members are indebted to Mike Pack, who oversees all matters relating to gift aid.
The PCC’s bank balances totalled £81,119 on 31 December 2023 (2022 £74,017) – an increase of £7,102. The breakdown of designated funds held on account at the end of the year was:
|designated funds held on account at the end of the year was:||
|---|---|
|Total designated funds
• Church House repair
• Organ Repair
• Bank interest
• Messy Church
• Tots Plus
• Tea/Coffee Station|£804
£945
£20,636
£5,000
£6,971
£342|
||£34,698|
Plans are in place to promote donations and fundraising activities to ensure that the 2024 budget, agreed by the PCC at the end of 2023, 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 12th May 2024 and signed on its behalf by:
## PCC Member
Page 5 of 10
**INDEPENDENT EXAMINERS REPORT TO THE PAROCHAIL CHURCH COUNCIL OF ST DUNSTAN'S CHURCH FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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 2023 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:
(1) which gives me reasonable case to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with accounting records and to comply with requirements of the Act, as also contained in the Regulations
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:
PRF Simpson F.C.A. Hillside Farmhouse Sissinghurst Kent TN 17 2JH
Page 6 of 10
## **ST DUNSTAN'S CHURCH**
## **Financial Statements for the year ended 31 December 2023**
|**Unrestricted**
**Designated**
**Total Funds**
**Total Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
**Income and Expenditure Account for the year ended 31 December 2023**
**Incoming Resources**
Voluntary Income
74,479
16,620
91,099
110,580
Activities for Generating Funds
16,576
-
16,576
22,695
Interest Received
231
312
543
30
Income from Church Activities
17,223
-
17,223
16,091
**Total Incoming Resources**
**108,509**
**16,932**
**125,441**
**149,396**
**Resources Expended**
Church Activities
8,947
-
8,947
8,425
Ministry
68,332
-
68,332
69,924
Church Running Expenses
19,959
-
19,959
21,807
Church Buildings Maintenance
21,267
1,634
22,901
35,343
**Total Resources Expended**
**118,505**
**1,634**
**120,139**
**135,500**
**Net income/(expenditure)**
**(9,996)**
**15,298**
**5,302**
**13,897**
**Funds brought forward**
56,656
19,400
76,056
62,159
Transfers between funds
-
-
**Funds carried forward**
**46,660**
**34,698**
**81,358**
**76,056**
**Balance Sheet**
**Assets**
Cash at Bank
46,421
34,698
81,119
74,017
Current assets
-
-
-
2,556
46,421
34,698
81,119
76,573
Current Liabilities
(239)
-
(239)
517
**Net assets**
**46,660**
**34,698**
**81,358**
**76,056**
**Funds**
Total funds
**46,660**
**34,698**
**81,358**
**76,056**|**Unrestricted**
**Designated**
**Total Funds**
**Total Funds**
**Funds**
**Funds**
**2023**
**2022**
£
£
£
£
**Income and Expenditure Account for the year ended 31 December 2023**
**Incoming Resources**
Voluntary Income
74,479
16,620
91,099
110,580
Activities for Generating Funds
16,576
-
16,576
22,695
Interest Received
231
312
543
30
Income from Church Activities
17,223
-
17,223
16,091
**Total Incoming Resources**
**108,509**
**16,932**
**125,441**
**149,396**
**Resources Expended**
Church Activities
8,947
-
8,947
8,425
Ministry
68,332
-
68,332
69,924
Church Running Expenses
19,959
-
19,959
21,807
Church Buildings Maintenance
21,267
1,634
22,901
35,343
**Total Resources Expended**
**118,505**
**1,634**
**120,139**
**135,500**
**Net income/(expenditure)**
**(9,996)**
**15,298**
**5,302**
**13,897**
**Funds brought forward**
56,656
19,400
76,056
62,159
Transfers between funds
-
-
**Funds carried forward**
**46,660**
**34,698**
**81,358**
**76,056**
**Balance Sheet**
**Assets**
Cash at Bank
46,421
34,698
81,119
74,017
Current assets
-
-
-
2,556
46,421
34,698
81,119
76,573
Current Liabilities
(239)
-
(239)
517
**Net assets**
**46,660**
**34,698**
**81,358**
**76,056**
**Funds**
Total funds
**46,660**
**34,698**
**81,358**
**76,056**|
|---|---|
|
**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||
||**108,509**
**16,932**
**125,441**
**149,396**|
||8,947
-
8,947
8,425
68,332
-
68,332
69,924
19,959
-
19,959
21,807
21,267
1,634
22,901
35,343|
||**118,505**
**1,634**
**120,139**
**135,500**|
||**(9,996)**
**15,298**
**5,302**
**13,897**
56,656
19,400
76,056
62,159
-
-|
||**46,660**
**34,698**
**81,358**
**76,056**|
||46,421
34,698
81,119
74,017
-
-
-
2,556|
||46,421
34,698
81,119
76,573
(239)
-
(239)
517|
||**46,660**
**34,698**
**81,358**
**76,056**|
|||
||**46,660**
**34,698**
**81,358**
**76,056**|
Page 7 of 10
## **ST DUNSTAN'S CHURCH**
## **Notes to the Financial Statements for the year ended 31 December 2023**
## **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 2023.
## **Staff costs**
|Staff costs
Social security costs
Pension costs|**2023**
**2022**
**£**
**£**
8,257
7,617
-
-
-
-|
|---|---|
||8,257
7,617|
## **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
## **ST DUNSTAN'S CHURCH**
## **Financial Statements for the year ended 31 December 2023**
|**Detailed Income and Expenditure Account for the year ended 31 December**|**Detailed Income and Expenditure Account for the year ended 31 December**|**Detailed Income and Expenditure Account for the year ended 31 December**|**2023**||||
|---|---|---|---|---|---|---|
|||**Unrestricted**|**Designated**||**Total Funds**|**Total Funds**|
|||**Funds**|**Funds**||**2023**|**2022**|
|||**£**|**£**||**£**|**£**|
|**INCOMING RESOURCES**|||||||
|**Voluntary Income**|||||||
|Planned Giving:|Bank Credits|43,945||-|43,945|49,575|
||Gift Aid Recovered|13,428||-|13,428|21,068|
||Collections/Other|17,106||-|17,106|13,227|
|Donations and Grants||-||-|-|-|
|Special Appeals||-|16,620||16,620|26,710|
|||74,479|16,620||91,099|110,580|
|**Activities for Generating Funds**|||||||
|Fundraising||9,116||-|9,116|10,377|
|Sundry Income||1,888||-|1,888|4,176|
|Church Letting||5,572||-|5,572|8,381|
|Ponder Anew||-||-|-|(239)|
|||16,576||-|16,576|22,695|
|**Interest Received**||231||312|543|30|
|**Income from Church Activities**|||||||
|Church House Letting||6,654||-|6,654|4,750|
|Coffee & Tea Receipts||7,060||-|7,060|5,452|
|PCC Income for Services||1,529||-|1,529|2,871|
|Parochial Fees Collected||1,980||-|1,980|3,018|
|||17,223||-|17,223|16,091|
|**Total Incoming Resources**||**108,509**|**16,932**||**125,441**|**149,396**|
Page 9 of 10
## **ST DUNSTAN'S CHURCH**
## **Financial Statements for the year ended 31 December 2023**
## **Detailed Income and Expenditure Account for the year ended 31 December 2023**
|**RESOURCES EXPENDED**
**Church Activities**
Home Missions and Other Church Giving
Staff Costs
**Ministry**
Parish Share
Parochial Fees paid to Canterbury
Working Expenses of Incumbent
**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**
**2023**
**2022**
**£**
**£**
**£**
**£**
690
-
690
808
8,257
-
8,257
7,617|
|---|---|
||8,947
-
8,947
8,425|
||-
66,070
-
66,070
66,626
1,913
-
1,913
3,109
349
-
349
189|
||68,332
-
68,332
69,924|
||5,798
-
5,798
9,720
3,054
-
3,054
1,755
287
-
287
239
10,820
-
10,820
10,093|
||19,959
-
19,959
21,807|
||3,122
-
3,122
932
5,139
-
5,139
5,787
4,525
-
4,525
4,509
3,523
-
3,523
6,064
822
-
822
15,641
3,000
-
3,000
2,000
1,136
1,634
2,770
411|
||21,267
1,634
22,901
35,343|
|||
||**118,505**
**1,634**
**120,139**
**135,500**|
||**(9,996)**
**15,298**
**5,302**
**13,897**|
Page 10 of 10