**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 2024**
## **ST DUNSTAN'S CHURCH**
## **REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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 2024. The PCC met formally on eight occasions during the year.
## PCC Members
Rev Richard King Vicar Nye Jones Churchwarden , Vice Chair and Electoral Roll Officer Andrew Gasson Churchwarden Rev John Tapper Treasurer Maggie Day Michael Day Elizabeth Hancock Parish Safeguarding Officer Gwenneth Heyking (until xxx June 2024) Susan Hooper Jeanette Lloyd Valerie Piper Celia Quarrington Christopher Stead
Co-opted Members
Brian Swann Julie Warman Parish Administrator
Page 2 of 9
**ST DUNSTAN'S CHURCH**
**REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2024**
## **Objectives and Activities**
The primary aim of the charity is to enable the worship of God in the Ecclesiastical Parish of St Dunstan Cranbrook, which is part of the Diocese of Canterbury and of the Church of England.
## Worship:
Regular Sunday and Wednesday services were held during the year and in addition where requested, baptisms, marriages and funerals, carol services and Easter services, Messy church and many other occasional services.
The Team conducting worship consisted of;
Rev Richard King (Vicar)
Rev Dianna Bourne (Associate Priest)
Rev Canon John Tapper (Associate Priest)
Shelley King (Deacon) John Mulrenan (Reader) Barbara Campbell (Lay Leader) Winston Campbell (Lay Leader) Elizabeth Hancock (Lay Leader)
Activities in 2024 included:
- A new musical director was appointed in September with a wide-ranging brief.
- The servery at the back of church was completed at a total cost of £35,132 which was funded by gifts and grants totalling £33,840 with the balance of £1,292 from reserves.
- A process was started of consulting members of the church about our pattern of services and the new pattern includes non-Eucharistic worship on the first Sunday and a family communion on the third Sunday.
- A stewardship campaign entitled ‘Yes we can!’ was initiated during the year with positive results.
- Safeguarding training was given to all members of the PCC and the Parish complies in all respects with Diocesan Safeguarding Policy.
- The Parish Share amounting to £75,807 (2023 £66,070) was paid in full.
- Barbara Campbell, Winston Campbell and Elizabeth Hancock completed the diocesan lay worship leaders course and joined the worship leading team.
- The PCC adopted a missional structure and the "7 x 7" planning model in order to provide for development and growth in a sustainable way.
- The "Creative Connections" arts project was started.
## **Risk Management**
Throughout 2024, 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.
Page 3 of 9
## **ST DUNSTAN'S CHURCH**
## **REPORT OF THE PAROCHIAL COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2024**
## **Achievements and Performance**
## Change of Vicarage Premises
- Continuing on from 2024, the work relating to the change of vicarage premises included the following:
- ➢The former Vicarage and site has been for sold with planning permission for the construction of new homes, which has now started.
- ➢As 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.
- ➢A property to be the new vicarage has been chosen and purchased at Orchard Way, Cranbrook.
- ➢Following the year end, on 30th January 2025 the Diocese confirmed that St Dunstan's Church would receive 50% of the net proceeds. This likely to be a material amount, but no figures are yet available.
## **Financial Review**
Results for the year are set out in detail in the following pages and show a deficit for the year on our General Fund of £18,679. This has arisen from rising costs including heating, the Parish Share and for music. The PCC are looking at ways of reducing costs and increasing the income for the coming year. In the meantime, there are adequate reserves for this year’s operations.
Total receipts for the year amounted to £147,331 (2023 £125,441) an increase of £21,890.
Total expenditure amounted to £188,321 (2023 £120,139) an increase in the year of £68,182. These costs included the construction of a tea and coffee station amounting to £32,768, most of which was covered by a specific undesignated fund. The result was a deficit of £40,990 compared to a surplus of £5,302 in 2023. Accordingly total funds reduced from £81,358 in 2023 to £40,368.
The PCC’s bank balances totalled £39,042 on 31 December 2024 (2023 £81,119) – a decrease of £42,077. 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|£5,000
£7,521|
||£12,521|
Plans are in place to promote donations and fundraising activities to ensure that the 2025 budget, agreed by the PCC at the end of 2025 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 xxth xxxx 2025 and signed on its behalf by:
## PCC Member
Page 4 of 9
**INDEPENDENT EXAMINERS REPORT TO THE PAROCHAIL CHURCH COUNCIL OF ST DUNSTAN'S CHURCH FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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 2024 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 5 of 9
## **ST DUNSTAN'S CHURCH**
## **Financial Statements for the year ended 31 December 2024**
|**Unrestricted**
**Designated**
**Total Funds**
**Total Funds**
**Funds**
**Funds**
**2024**
**2023**
£
£
£
£
**Income and Expenditure Account for the year ended 31 December 2024**
**Incoming Resources**
Voluntary Income
85,074
12,591
97,665
91,099
Activities for Generating Funds
29,804
-
29,804
16,576
Interest Received
876
-
876
543
Income from Church Activities
18,986
-
18,986
17,223
**Total Incoming Resources**
**134,740**
**12,591**
**147,331**
**125,441**
**Resources Expended**
Church Activities
9,775
32,768
42,543
8,947
Ministry
81,139
-
81,139
68,332
Church Running Expenses
27,239
-
27,239
19,959
Church Buildings Maintenance
35,266
2,134
37,400
22,901
**Total Resources Expended**
**153,419**
**34,902**
**188,321**
**120,139**
**Net (expenditure)/income**
**(18,679)**
**(22,311)**
**(40,990)**
**5,302**
**Funds brought forward**
46,660
34,698
81,358
76,056
Transfers between funds
(134)
134
-
-
**Funds carried forward**
**27,847**
**12,521**
**40,368**
**81,358**
**Balance Sheet**
**Assets**
Cash at Bank
26,521
12,521
39,042
81,119
Current assets
1,326
-
1,326
-
27,847
12,521
40,368
81,119
Current Liabilities
-
-
-
(239)
**Net assets**
**27,847**
**12,521**
**40,368**
**81,358**
**Funds**
Total funds
**27,847**
**12,521**
**40,368**
**81,358**|**Unrestricted**
**Designated**
**Total Funds**
**Total Funds**
**Funds**
**Funds**
**2024**
**2023**
£
£
£
£
**Income and Expenditure Account for the year ended 31 December 2024**
**Incoming Resources**
Voluntary Income
85,074
12,591
97,665
91,099
Activities for Generating Funds
29,804
-
29,804
16,576
Interest Received
876
-
876
543
Income from Church Activities
18,986
-
18,986
17,223
**Total Incoming Resources**
**134,740**
**12,591**
**147,331**
**125,441**
**Resources Expended**
Church Activities
9,775
32,768
42,543
8,947
Ministry
81,139
-
81,139
68,332
Church Running Expenses
27,239
-
27,239
19,959
Church Buildings Maintenance
35,266
2,134
37,400
22,901
**Total Resources Expended**
**153,419**
**34,902**
**188,321**
**120,139**
**Net (expenditure)/income**
**(18,679)**
**(22,311)**
**(40,990)**
**5,302**
**Funds brought forward**
46,660
34,698
81,358
76,056
Transfers between funds
(134)
134
-
-
**Funds carried forward**
**27,847**
**12,521**
**40,368**
**81,358**
**Balance Sheet**
**Assets**
Cash at Bank
26,521
12,521
39,042
81,119
Current assets
1,326
-
1,326
-
27,847
12,521
40,368
81,119
Current Liabilities
-
-
-
(239)
**Net assets**
**27,847**
**12,521**
**40,368**
**81,358**
**Funds**
Total funds
**27,847**
**12,521**
**40,368**
**81,358**|
|---|---|
|
**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 (expenditure)/income**
**Funds brought forward**
Transfers between funds
**Funds carried forward**
**Balance Sheet**
**Assets**
Cash at Bank
Current assets
Current Liabilities
**Net assets**
**Funds**
Total funds||
||**134,740**
**12,591**
**147,331**
**125,441**|
||9,775
32,768
42,543
8,947
81,139
-
81,139
68,332
27,239
-
27,239
19,959
35,266
2,134
37,400
22,901|
||**153,419**
**34,902**
**188,321**
**120,139**|
||**(18,679)**
**(22,311)**
**(40,990)**
**5,302**
46,660
34,698
81,358
76,056
(134)
134
-
-|
||**27,847**
**12,521**
**40,368**
**81,358**|
||26,521
12,521
39,042
81,119
1,326
-
1,326
-|
||27,847
12,521
40,368
81,119
-
-
-
(239)|
||**27,847**
**12,521**
**40,368**
**81,358**|
|||
||**27,847**
**12,521**
**40,368**
**81,358**|
Page 6 of 9
## **ST DUNSTAN'S CHURCH**
## **Notes to the Financial Statements for the year ended 31 December 2024**
## **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 2024.
## **Staff costs**
|Staff costs
Social security costs
Pension costs|**2024**
**2023**
**£**
**£**
9,053
8,257
-
-
-
-|
|---|---|
||9,053
8,257|
## **Payments to PCC members**
No payments or expenses were paid to any PCC Member, persons closely connected to them or related parties.
Page 7 of 9
## **ST DUNSTAN'S CHURCH**
## **Financial Statements for the year ended 31 December 2024**
|**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**|**2024**|||
|---|---|---|---|---|---|
|||**Unrestricted**|**Designated**|**Total Funds**|**Total Funds**|
|||**Funds**|**Funds**|**2024**|**2023**|
|||**£**|**£**|**£**|**£**|
|**INCOMING RESOURCES**||||||
|**Voluntary Income**||||||
|Planned Giving:|Bank Credits|40,695|-|40,695|43,945|
||Gift Aid Recovered|14,735|-|14,735|13,428|
||Collections/Other|19,624|-|19,624|17,106|
|Donations and Grants||186|-|186|-|
|Special Appeals||9,834|12,591|22,425|16,620|
|||85,074|12,591|97,665|91,099|
|**Activities for Generating Funds**||||||
|Fundraising||10,426|-|10,426|9,116|
|Sundry Income||7,440|-|7,440|1,888|
|Church Letting||11,938|-|11,938|5,572|
|||29,804|-|29,804|16,576|
|**Interest Received**||876||876|543|
|**Income from Church Activities**||||||
|Church House Letting||6,487|-|6,487|6,654|
|Coffee & Tea Receipts||7,085|-|7,085|7,060|
|PCC Income for Services||5,414|-|5,414|1,529|
|Parochial Fees Collected||-|-|-|1,980|
|||18,986|-|18,986|17,223|
|**Total Incoming Resources**||**134,740**|**12,591**|**147,331**|**125,441**|
Page 8 of 9
## **ST DUNSTAN'S CHURCH**
## **Financial Statements for the year ended 31 December 2024**
## **Detailed Income and Expenditure Account for the year ended 31 December 2024**
|**RESOURCES EXPENDED**
**Church Activities**
Home Missions and Other Church Giving
Tea and coffee station
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 (expenditure)/income**|**Unrestricted**
**Designated**
**Total Funds**
**Total Funds**
**Funds**
**Funds**
**2024**
**2023**
**£**
**£**
**£**
**£**
722
-
722
690
-
32,768
32,768
-
9,053
-
9,053
8,257|
|---|---|
||9,775
32,768
42,543
8,947|
||-
75,807
-
75,807
66,070
4,625
-
4,625
1,913
707
-
707
349|
||81,139
-
81,139
68,332|
||13,488
-
13,488
5,798
2,208
-
2,208
3,054
304
-
304
287
11,239
-
11,239
10,820|
||27,239
-
27,239
19,959|
||2,892
-
2,892
3,122
9,027
1,934
10,961
5,139
5,998
-
5,998
4,525
5,475
200
5,675
3,523
7,391
-
7,391
822
-
-
-
3,000
4,483
4,483
2,770|
||35,266
2,134
37,400
22,901|
|||
||**153,419**
**34,902**
**188,321**
**120,139**|
||**(18,679)**
**(22,311)**
**(40,990)**
**5,302**|
Page 9 of 9