TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF ST LEONARD’S PARISH, HYTHE
Aims and purposes
The Parochial Church Council (PCC) of the parish of St. Leonard has the responsibility of co-operating with the incumbent, the Reverend Andrew Sweeney, to promote in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is responsible for the maintenance of the two churches of the parish, St. Leonard’s and Holy Cross, and for the parish contribution, agreed by the Joint Council, to the St. Michael’s Methodist Anglican Church Centre (StMMACC).
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve all those who live within the parish. Our services and worship put faith into practice through sacrament, prayer and scripture.
When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:-
-
i) Worship and prayer, and the development of spirituality through study and discussion
-
ii) Provision of pastoral care for people living in the parish.
1
iii) Missionary and outreach work.
To facilitate this work, it is important that we maintain the fabric of the churches in the parish.
Achievements and Performance
Worship and Prayer
The PCC is keen to offer a range of services throughout the parish. The Eucharist is central to our worship in the form of a sung eucharist with choir at St. Leonard’s, the Holy Communion service at Holy Cross is a more intimate said service. In addition to these, Sunday morning worship services of varying character are held at Holy Cross and SMACCS where Holy Communion is celebrated once a month. There is choral evensong at St. Leonard’s each Sunday evening. There are also weekday services throughout the parish.Holy cross church has been closed since March.
However, due to the Coronavirus pandemic this year with long periods of lockdown and various restrictions, many of these regular services have been put on hold. Since the start of the first lockdown we have held morning and evening prayer daily ‘online’ via the Zoom system.
All are welcome to attend our services. At the present time there are120 parishioners recorded on the church electoral roll. The average weekly attendance for the whole parish during October was 70 adults and ten children under 16.
There have been 3 baptisms, 1 wedding and 4 funerals held in the parish and 11 funerals conducted on behalf of the parish at crematoria and cemetery’s.
The church has remained open when permitted to do so. Unfortunately the Crypt has remained closed all season due the pandemic.
Deanery Synod
3 members of the PCC sit on the Deanery Synod, providing an important link between the parish and the diocese.
Pastoral Care
The pastoral and healing team of the parish in liaison with the clergy have endeavoured to keep in contact with all who unable to get to church, in most cases by telephone as personal contact has not been possible.
Mission and Evangelism
Fund raising has not been possible this year due to the pandemic.
The monthly Parish Review is distributed widely in the community and is available at the back of the church.
2
We continue to have strong links with Hythe Bay C of E Primary School. Due to current restrictions, the regular visits from the school to church have not been possible this year.
The links with Palmarsh School and Holy Cross church have also not been possible.
Parish Office
The parish office is, at present, operating from the vicarage, the office in Prospect Road was closed early in the year as the owner put the property up for sale.
Ecumenical Relationships
Churches together in Hythe and Saltwood is flourishing. Unfortunately joint ventures like the Good Friday Walk of Witness was cancelled due to lockdown, as were all Easter activities.
The Joint Council had one meeting in February but did not meet for the rest of the year and St.MACC’s has been closed since March.
Financial Review
Total receipts on unrestricted funds were £106,869 of which £759 was a gain on investments relating to the Martello Drive Fund. In addition, restricted income of £1,306 was also received and is detailed in the financial statements.
Planned giving through banker’s orders and weekly envelopes was £57,018 (£54,425 in 2019) while the plate collections at services totalled £3,978 (£9,878 in 2019).
The total expenditure required for the year was £ 146,898 of which £ 141,801 was from current unrestricted funds.
The residential property known as Vergers was revalued during 2020 increasing the value of fixed assets by £125,000.
The parish share as assessed by the Diocese of Canterbury was £86,470. The parish paid £60,000 of this during 2020 leaving arrears for the year of £26,470 and ongoing arrears of £128,776. An anonymous donation early in 2021 enabled the parish to clear the arrears for 2020.
Reserves Policy
Most of the parish reserves are unrestricted. Expenditure on the fabric of St Leonards Church is met by legacy funds or requires a request for funding from the Friends of St Leonards, a separate and independent charity. At the end of the year £27,059 remains from a legacy received in 2018.
The parish receives rent from a residential property which may be used for general purposes as well as the upkeep of that property.
3
The restricted and unrestricted funds totalled £36,879 as at 31 December. In addition there are long term investments held with CBF Church of England funds of £8,195.
Volunteers
Our large team of volunteers is what makes the church function. These include members of the PCC, altar servers, church cleaners, sides persons, choir members, bell ringers, coffee members, flowers arrangers, churchyard maintenance workers, church crypt stewards and many others, all of whom add up to a band of helpers who willingly give their time for the good of our church community. All of which we are truly grateful and offer our heartfelt thanks to each one of them.
Structure, governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules. Here in the parish of St. Leonard the membership of the PCC consists of the Priest in Charge, associate and assistant clergy, the churchwardens, the lay reader, members of the deanery synod and members who are elected by those of the congregation who are on the electoral roll of the parish. All who are members of our congregation are encouraged to register on the electoral roll and stand for election to the PCC.
The PCC is responsible for making decisions on all matters of general concern and importance to the parish including decisions about how funds of the PCC are to be spent.
The full PCC, under normal circumstances, would meet ten times during the year with an average level of attendance of 70%. Committees of the PCC are the Standing, Finance and Crypt. They are all responsible to the PCC and report back to it regularly. The Anglican-Methodist Joint Council also provides regular reports to the PCC.
The parish and PCC take the issue of safeguarding very seriously and our safeguarding officer, Marilyn Johnson, has continued to promote safeguarding training throughout the parish ensuring that all who require training are able to access stages 1 and 2.
Administrative Information
The Parish of St. Leonard is part of the Canterbury Diocese within the Church of England. The correspondence address is The Vicarage, Oak Walk, Hythe, Kent CT21 5DN.
The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2011) and was registered as a charity (No 1144695) on 16 November 2011.
4
PCC members who have served from March 2018 until the date this report was approved are:
| Ex –officio members: | |
|---|---|
| Reverend Andrew Sweeney | Priest in Charge & Chairman (until 27 Nov 2020) |
| Reverend Louise Seear | Associate Priest (until 27 Nov 2020) |
| Reverend Pru Dulley | Assistant Curate (until 1 Nov 2020) |
| Gill Cox | Churchwarden |
| John Wren | Churchwarden & Deanery synod |
| Brian Bishop | Treasurer & Deanery Synod |
| David Owen | Deanery Synod |
| Mike Cox | Reader |
| Elected Members: | |
| Gillian Bastow | Elected 2018 -2021(resigned 18 Nov 2020) |
| Alison Brett | Elected 2018-2021 |
| Jane Spencer | Elected 2018-2021 |
| Martin Owen | Elected 2018-2021 |
| Joan Devenny | Elected 2019-2022 |
| Marilyn Johnson | Elected 2019-2022 |
| Derek Maynard | Elected 2019-2022 (resigned 28 Aug 2020) |
| Berkeley Hill | Co-opted |
| Secretary to PCC | |
| Christine Blackman |
5
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2020
| Note Income and Expenditure Incoming Resources Incoming resources from donors 2(a) Other voluntary incoming resources 2(b) Incoming resources from operating activities:- - to further the Council's objects 2(ci) - to generate funds 2(cii) Trading receipts 2(d) Income from Investments 2(e) Other incoming resources 2(f) Total incoming resources Resources Expended Grants 3(a) Support Costs 3(b) Relating to the Work of the Church 3(c) Church Management & Admin. 3(d) Vergers House 3(e) Other Resources Expended 3 (f) Total resources used Net (outgoing)/incoming resources for the year Other recognised gains and losses Gains/Losses(-) on investments Surplus on revaluation of freehold property Net Movement in Funds Balances Brought Forward at 1st January, 2020 (2019) Balances Carried Forward at 31st December, 2020 (2019) |
Unrestricted Restricted 2020 2019 Funds Funds 77,003 0 77,003 84,310 18,215 1,229 19,444 16,525 2,823 0 2,823 16,106 686 72 758 3,050 7,360 0 7,360 8,040 23 5 28 77 0 0 0 0 |
|---|---|
| 106,110 1,306 107,416 128,108 |
|
| 0 755 755 1,374 0 0 0 0 136,917 4,342 141,259 135,559 4,519 0 4,519 7,702 365 0 365 758 0 0 0 14 |
|
| 141,801 5,097 146,898 145,407 |
|
| -35,691 -3,791 -39,482 -17,299 759 0 759 1,362 125,000 0 125,000 0 |
|
| 90,068 -3,791 86,277 -15,937 323,639 18,500 342,139 358,076 |
|
| 413,707 14,709 428,416 342,139 |
The notes on pages 8 to 13 form part of these accounts.
6
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
BALANCE SHEET
at 31st December, 2020
| Note FIXED ASSETS Tangible Fixed Assets 5 Investments 6 Current Assets Cash at Bank Other Debtors - Income Tax recoverable GASDS Recoverable Holy Cross Gas Account Liabilities: Amounts falling due within one year Parish Share Insurance Premium Instalments Sundry creditors Net current (liabilities) / assets NET ASSETS Represented By Restricted 9,11 Unrestricted 10,12 |
36,879 2,430 192 1 |
2020 512,592 8,195 |
42,072 5,479 565 0 |
2019 391,636 7,436 |
|---|---|---|---|---|
| 520,787 -92,371.00 |
399,072 -56,933 |
|||
| 39,502 128,776 2,616 481 |
48,116 102,306 2,508 235 |
|||
| 131,873 | 105,049 | |||
| 428,416 | 342,139 | |||
| 14,709 413,707 |
18,500 323,639 |
|||
| 428,416 | 342,139 |
Approved by the Parochial Church Council on 7 April 2021 and signed on its behalf by:
……………………………………………………………………… …………………………………….. Mrs G J Cox (Churchwarden) Mr J C Wren (Chiurchwarden)
The notes on pages 8 to 13 form part of these accounts.
7
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st December, 2020
NOTE 1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 together with applicable accounting standards and the Charities SORP.
The financial statements have been prepared under the historical cost convention except for the valuation of freehold property and investment assets, which are shown at market value.
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
The accounts include all transactions, asset and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
Incoming Resources
Voluntary income and capital sources
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant or gift aid is recognised only when received. Income tax recoverable on covenants or gift aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement and the amount due.
Funds raised as a result of specific fund raising events are accounted for gross. Sales of books and guides are accounted for gross. Other ordinary income Rental income from the letting of church premises is recognised when the rental is due. Income from investments Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.
Gains and losses on investments
Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investment on 31st December.
Resources used
Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
Activities directly relating to the work of the Church
The diocesan quota is accounted for when payable. Any quota unpaid at 31st 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.
Fixed Assets
Consecrated land and buildings and movable church furnishings
Consecrated and beneficed property is excluded from the accounts by s.96(2)(a) of the Charities Act 1993. No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.
Steinway Performance Piano
The Steinway piano is depreciated on a straight line basis over 20 years.
Other fixtures, fittings and office equipment
Equipment used within the church premises is depreciated on a straight line basis over 4 years. Investments
Investments are valued at market value at 31st December. Current assets
Amounts owing to the PCC at 31st 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 with CBF Church of England Funds or at the bank.
8
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2020 (continued)
| NOTE 2. INCOME Unrestricted Restricted 2020 2019 Funds Funds 2(a) Incoming resources from donors Planned giving: Gift Aid declarations 51,489 51,489 50,575 Inc.Tax recovered on gift aid 11,413 0 11,413 10,319 Income tax to be reclaimed 2,430 2,430 5,479 Non Gift Aid giving 5,529 5,529 3,850 Collections (open plate) at all services 3,978 3,978 9,878 Gift Aid Small Donations Scheme 881 881 1,911 GASDS to be reclaimed 192 192 565 Sundry Donations 1,091 1,091 1,733 77,003 0 77,003 84,310 2(b) Other voluntary incoming resources Donations, appeals 5,026 1,159 6,185 1,723 Donations for Chamber Organ 0 11,720 Legacies 0 200 Grants 11,690 11,690 2,639 Reclaimed VAT 1,416 70 1,486 196 Refunds 83 83 47 18,215 1,229 19,444 16,525 2(ci) Incoming resources from operating activities to further the Council's objects Bible Reading Fellowship subs 0 97 Magazines/Books Sales 868 868 1,883 Fees 1,658 1,658 2,921 Evangelism/Retreats 0 0 Crypt 297 297 11,205 2,823 0 2,823 16,106 2(cii) Incoming resources from operating activities to generate funds Fund-raising Events 72 72 1,354 Magazine advertising revenue 630 630 1,337 Printing revenue 56 56 359 686 72 758 3,050 2(d) Trading receipts Vergers House - Rent 7,200 7,200 7,200 Holy Cross Church Letting Income 160 160 840 7,360 0 7,360 8,040 2(e) Income from Investment Dividends & Interest 23 5 28 77 23 5 28 77 2(f) Other ordinary incoming resources Misc Income 0 0 0 0 0 0 |
Unrestricted Restricted 2020 2019 Funds Funds 51,489 51,489 50,575 11,413 0 11,413 10,319 2,430 2,430 5,479 5,529 5,529 3,850 3,978 3,978 9,878 881 881 1,911 192 192 565 1,091 1,091 1,733 |
|---|---|
| 77,003 0 77,003 84,310 |
|
| 5,026 1,159 6,185 1,723 0 11,720 0 200 11,690 11,690 2,639 1,416 70 1,486 196 83 83 47 |
|
| 18,215 1,229 19,444 16,525 |
|
| 686 72 758 3,050 |
|
| 7,200 7,200 7,200 160 160 840 |
|
| 7,360 0 7,360 8,040 |
|
| 23 5 28 77 |
|
| 23 5 28 77 |
|
| 0 0 |
|
| 0 0 0 0 |
|
| TOTAL INCOME | 106,110 1,306 107,416 128,108 |
9
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2020 (continued)
| NOTE 3. EXPENDITURE 3(a) Grants Missionary & Charitable Giving: Church Overseas: - Missionary Societies - Relief & Development Agencies Home Missions & Other Church Societies 3(b) Support Costs Diocesan Training Funds Conferences ALMs/Readers 3(c) Relating to the Work of the Church Bible Reading Fellowship subs Church Maintenance Church Running Expenses Clergy Expenses Crypt Depreciation Diocesan Parish Share Education/Spiritual Growth Evangelism/Retreats Fees expenses Misc Printing Organ Maintenance Piano Maintenance Wages & Staff Costs (see note 4) 3(d) Church Management & Administration Administration Office Rent Bank & Card Charges Professional Fees Affiliation Fees 3(e) Vergers House Repairs & Maintenance 3 (f) Other Resources Expended Misc Expenditure |
Unrestricted Restricted 2020 2019 Funds Funds 0 577 755 755 797 |
|---|---|
| 0 755 755 1,374 |
|
| 0 0 0 0 0 0 |
|
| 0 0 0 0 |
|
| 0 97 16,423 1,301 17,724 6,965 16,653 16,653 19,180 2,085 2,085 3,163 0 375 1,794 2,250 4,044 2,844 86,470 86,470 84,637 0 186 237 237 1,144 0 0 0 0 228 791 791 2,554 5,035 5,035 0 8,220 8,220 14,186 |
|
| 136,917 4,342 141,259 135,559 |
|
| 2,331 2,331 4,077 1,600 1,600 3,200 26 26 0 300 300 225 262 262 200 |
|
| 4,519 0 4,519 7,702 |
|
| 365 365 758 |
|
| 365 0 365 758 |
|
| 0 14 |
|
| 0 0 0 14 |
|
| TOTAL EXPENDITURE | 141,801 5,097 146,898 145,407 |
10
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2020 (continued)
| NOTE 4. STAFF COSTS Wages & Salaries (Secretarial) Wages & Salaries (Organ/choir) |
2020 2019 5,238 7,268 2,982 6,918 |
|---|---|
| 8,220 14,186 |
During the year the P.C.C. paid for the services of a Director of Music, an assistant organist,choirs and a parish secretary. Payments for provision of music were not made from March onwards due to Covid-19 restrictions.
A Government Job Retention Grant met £3,180 of theParish Secretary costs and is reported in Incoming Resources.
NOTE 5. FIXED ASSETS FOR USE BY THE P.C.C. (Unrestricted)
| COST OR VALUATION DEPRECIATION NET BOOK VALUE NOTES: |
Freehold Land Furniture Total & Buildings & Equipment 375,000 69,681 444,681 Revaluation/purchase 125,000 0 125,000 Additions 0 0 0 At 1 January 2020 |
|---|---|
| 500,000 69,681 569,681 At31 Dec. 2020 |
|
| 0 53,045 53,045 0 4,044 4,044 At 1 January, 2019 Charge for theyear |
|
| 500,000 57,089 57,089 At31 Dec. 2020 |
|
| 375,000 16,636 391,636 At31 Dec. 2019 |
|
| 500,000 12,592 512,592 At31 Dec. 2020 |
|
The freehold land and buildings comprise:
Vergers house located at Church Road, Hythe - value £500,000 Valued August 2020
No new equipment was purchased during the year.
Furniture & Equipment comprises: Chamber Organ - £10,800 Photocopier/Printer - £1,792
NOTE 6. INVESTMENTS Unrestricted Restricted 2,020 Total 2019 Funds Fund CBF Investment Fund Units - Martello Drive 8,195 8,195 7,436
11
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2020 (continued)
NOTE 7. FUND DETAILS
The restricted fund comprises:
The Charity Account relates to funds raised for and grants made to support mission work and charities.
St. Leonard's Church which relates to funds donated and used for the upkeep and maintenance of that church.
The Organ Fund which relates to funds donated and used for the restoration and upkeep of the organ in St Leonards's Church.
The Churchyard Impovements Fund relates to funds donated and used for the upkeep and maintenance of the churchyard and boundary walls, railings and gates at St Leonards.
Holy Cross After School Club fund which relates to funds donated and used for children's work at Holy Cross Church.
The designated fund comprises:
The Vergers House fund which relates to income from renting the property and which is designated for the repair and upkeep of that property but can also be used for general purposes.
The Holy Cross Fund which relates to income from letting the property and which is designated for the repair and upkeep of that property.
NOTE 8. POST BALANCE SHEET EVENT
In January 2021 the PCC received an anonymous donation of £30,000. This was restricted and to be used to reduce Parish Share arrears.
12
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2020 (continued)
NOTE 9. ANALYSIS OF MOVEMENTS IN RESTRICTED FIXED ASSETS
| Balance at 1 Jan 2020 Steinway Performance Piano 1,050 Chamber Organ 12,000 13,050 NOTE 10. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FIXED ASSETS Balance at 1 Jan 2020 Vergers House 375,000 Office Photocopier/Printer 3,586 378,586 NOTE 11. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS Balance at 1 Jan 2020 Churchyard Improvements Fund 2,349 Organ Fund 2,906 St Leomards Fabric Fund 0 Mission & Charities Fund 0 Holy Cross After School Club 195 5,450 NOTE 12. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS Balance at 1 Jan 2020 Vergers House Designated Funds 1,870 Holy Cross Designated Funds 1,085 Other unrestricted funds -57,902 -54,947 NOTE 13. ANALYSIS OF NET ASSETS Fixed assets Investments Current assets Current liabilities |
Balance at 1 Jan 2020 1,050 12,000 |
Movement in resources |
|---|---|---|
| 13,050 | 0 -2,250 10,800 |
|
| Balance at Incoming Outgoing 31 Dec 2020 125,000 500,000 -1,794 1,792 Movement in resources |
||
| 378,586 | 125,000 -1,794 501,792 |
|
| Balance at Incoming Outgoing 31 Dec 2020 152 -1,302 1,199 2 -790 2,118 71 0 71 1,081 -755 326 0 0 195 Movement in resources |
||
| 5,450 | 1,306 -2,847 3,909 |
|
| Balance at Incoming Outgoing 31 Dec 2020 7,202 -8,915 157 161 -430 816 99,506 -130,662 -89,058 Movement in resources |
||
| -54,947 | 106,869 -140,007 -88,085 |
|
| Unrestricted Restricted Total 501,792 10,800 512,592 8,195 0 8,195 35,593 3,909 39,502 -131,873 -131,873 |
||
| 413,707 14,709 428,416 |
13
THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
The Report of the Independent Examiner will appear here.
14
Trustees Annual Report and Accounts for the PCC of St Leonards Parish for the flnancial year to 31$1 December 2020 I have examSned the accounts and relatlve documents relating to the above and would confirm that in my opinlon they accurately reflect the flnan¢lal position of the parish. Kenneth Clark ASCA Iretd.)