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 church wardens during the interregnum 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 iii)missionary and outreach work
To facilitate this work, it is important that we maintain the fabric of the churches in the Parish.
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Achievements and Performance
Worship and Prayer
The PCC is keen to offer a range of services throughout the parish that our community find both beneficial and spiritually fulfilling. Eucharist is central to our worship in the form of Sung Eucharist with choir at St. Leonard’s, the Holy Communion service at Holy Cross, along with the quieter, more intimate said Holy Communion services. However Holy Cross has remained closed this year, but was used for storage at Christmas for gifts for the residents of Hythe, and for prayer time during Advent. Holy Communion is celebrated once a month at SMACCS There is full choral evensong at St. Leonard’s each Sunday. There are also weekday services throughout the parish.
Our main services are live streamed, also weddings, funerals and baptisms on request.
All are welcome to attend our regular services. At present, there are 126 parishioners on the Church Electoral Roll. The average weekly attendance for the whole parish, counted during October, was 70 adults and 8 children under 16.
There has been 7 baptisms, 4 weddings, and 3 funerals held in church and 11 funerals conducted on behalf of the parish at crematoria and cemeteries.
The church has remained open when permitted to do so, the crypt was able to reopen from mid July to September.
.
Deanery Synod
3 members of the PCC sit on the Deanery Synod. This provides the PCC with an important link between the parish and the wider diocesan structures.
Pastoral Care
The Pastoral and Healing Team of the parish, in liaison with the clergy, ensure that all those who are unable to attend church because of age or ill health are visited and given communion, visiting during the pandemic has been difficult at times, but telephone calls have been welcomed also our services are live streamed which has been appreciated by many.
Mission and Evangelism
Our monthly Parish Review is distributed widely in the community and is always available at the back of each church.
Fund raising has been again difficult because of the pandemic
However because of a very generous legacy the church has been able to purchase a property in the High Street, which will be used for the church publications etc. and also for community use.
The church continues to maintain strong links with Hythe Bay school, and we have been pleased to be able to welcome them back in the church for a church day and their Christmas services
Through these the children become familiar and comfortable with the church and begin to learn that the church is part of their town and for them to use.
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Ecumenical Relations
Churches together in Hythe and Saltwood are making an effort to get things moving and a joyous Pentecostal service was held in St Leonards with representatives from all our churches.
Financial Review
The parish benefited in 2021 from inheriting a trust fund relating to a legacy from 2001. The funds (which are unrestricted) became available to the parish following the death of a preferential beneficiary and totalled £769,070.
Total receipts for unrestricted funds were £871,532. In addition restricted income of £31,357 was also received and is detailed in the financial statements.
Planned giving through bankers orders and weekly envelopes was £52,973 (£57,018 in 2020) while the plate collections at all services totalled £5,095 (£3,978 in 2020).
The total expenditure required for the year totalled £146,068 of which £113,648 was from current unrestricted funds.
The parish purchased a high street business premises for £335,000 and this is reported in fixed assets.
The parish share as assessed by the Diocese of Canterbury was £87,389 and this was paid by the parish in full with the assistance of a donation and by using some of the legacy funds. However there are still historical arrears of £102,306.
Reserves Policy
Following receipt of legacy funds and purchasing a property parish reserves held at the bank at the end of the year totalled £427,393 of which £424,975 is unrestricted. In addition there are long term investments held with CBF Church of England funds of £9,626. Expenditure on the fabric at 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. The parish receives rent from a residential property which may be used for general purposes as well as the upkeep of that property.
In 2022 consideration will be given to retaining a working balance of cash reserves with the remainder being invested.
Volunteers
Our large team of volunteers is what makes the church function. These include members of the PCC, servers, church cleaners, sides persons, choir members, bell ringers, coffee makers, flower arrangers, churchyard maintenance workers 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.We are truly grateful to them all and offer our heartfelt thanks to them all.
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 reader, members of the deanery synod and members who are elected by those of the congregation who are on the
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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 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 stage 1 and stage 2 training.
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.
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PCC members who have served from March 2017 until the date this report was approved are:
Wardens: John Wren Gill Cox Mike Cox Lay Reader Brian Bishop Deanery Synod and Treasurer David Owen Deanery Synod Elected members: Berkeley Hill Elected 2017-20 Roger Taylor Elected 2017-20 John Wren Elected 2017-20 Alison Brett Elected 2018-2021 Martin Owen Elected 2018-2021 Jane Spencer Elected 2018-2021 Joan Devenny Elected 2019-2022 Marilyn Johnson Elected 2019-2022 Derek Maynard Elected 2019-2022
PCC Secretary: ,
Christine Blackman
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2021
| 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, 2021 (2020) Balances Carried Forward at 31st December, 2021 (2020) |
Unrestricted Restricted 2021 2020 Funds Funds 73,477 0 73,477 77,003 777,001 31,310 808,311 19,444 10,916 0 10,916 2,823 1,340 47 1,387 758 7,360 0 7,360 7,360 7 0 7 28 0 0 0 0 |
|---|---|
| 870,101 31,357 901,458 107,416 |
|
| 67 1,340 1,407 755 0 0 0 0 107,275 33,080 140,355 141,259 5,413 0 5,413 4,519 893 0 893 365 0 0 0 0 |
|
| 113,648 34,420 148,068 146,898 |
|
| 756,453 -3,063 753,390 -39,482 1,431 0 1,431 759 0 0 0 125,000 |
|
| 757,884 -3,063 754,821 86,277 413,707 14,709 428,416 342,139 |
|
| 1,171,591 11,646 1,183,237 428,416 |
The notes on pages 8 to 13 form part of these accounts.
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
BALANCE SHEET
at 31st December, 2021
| Note FIXED ASSETS Tangible Fixed Assets 5 Investments 6 Current Assets Cash at Bank Other Debtors - Income Tax recoverable GASDS Recoverable CDBF Vacancy Fees Holy Cross Gas Account Liabilities: Amounts falling due within one year Parish Share Insurance Premium Instalments Uncleared Cheques Sundry creditors Net current (liabilities) / assets NET ASSETS Represented By Restricted 9,11 Unrestricted 10,12 |
453,852 2,067 257 180 0 |
2021 844,600 9,626 |
36,879 2,430 192 0 1 |
2020 512,592 8,195 |
|---|---|---|---|---|
| 854,226 329,011.00 |
520,787 -92,371 |
|||
| 456,356 102,306 2,630 21,978 431 |
39,502 128,776 2,616 0 481 |
|||
| 127,345 | 131,873 | |||
| 1,183,237 | 428,416 | |||
| 11,645 1,171,592 |
14,709 413,707 |
|||
| 1,183,237 | 428,416 |
Approved by the Parochial Church Council on 2022 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.
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31st December, 2021
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.
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2021 (continued)
| NOTE 2. INCOME Unrestricted Restricted 2021 2020 Funds Funds 2(a) Incoming resources from donors Planned giving: Gift Aid declarations 47,160 47,160 51,489 Inc.Tax recovered on gift aid 10,540 10,540 11,413 Income tax to be reclaimed 2,067 2,067 2,430 Non Gift Aid giving 5,813 5,813 5,529 Collections (open plate) at all services 5,095 5,095 3,978 Gift Aid Small Donations Scheme 908 908 881 GASDS to be reclaimed 257 257 192 Sundry Donations 1,637 1,637 1,091 73,477 0 73,477 77,003 2(b) Other voluntary incoming resources Donations, appeals 1,931 30,310 32,241 6,185 Legacies 774,070 774,070 0 Grants 1,000 1,000 2,000 11,690 Reclaimed VAT 0 1,486 Refunds 0 83 777,001 31,310 808,311 19,444 2(ci) Incoming resources from operating activities to further the Council's objects Magazines/Books Sales 912 912 868 Fees 2,504 2,504 1,658 Crypt 7,500 7,500 297 10,916 0 10,916 2,823 2(cii) Incoming resources from operating activities to generate funds Fund-raising Events 47 47 72 Magazine advertising revenue 1,250 1,250 630 Printing revenue 90 90 56 1,340 47 1,387 758 2(d) Trading receipts Vergers House - Rent 7,200 7,200 7,200 Holy Cross Church Letting Income 160 160 160 7,360 0 7,360 7,360 2(e) Income from Investment Dividends & Interest 7 7 28 7 0 7 28 2(f) Other ordinary incoming resources Misc Income 0 0 0 0 0 0 |
Unrestricted Restricted 2021 2020 Funds Funds 47,160 47,160 51,489 10,540 10,540 11,413 2,067 2,067 2,430 5,813 5,813 5,529 5,095 5,095 3,978 908 908 881 257 257 192 1,637 1,637 1,091 |
|---|---|
| 73,477 0 73,477 77,003 |
|
| 1,931 30,310 32,241 6,185 774,070 774,070 0 1,000 1,000 2,000 11,690 0 1,486 0 83 |
|
| 777,001 31,310 808,311 19,444 |
|
| 1,340 47 1,387 758 |
|
| 7,200 7,200 7,200 160 160 160 |
|
| 7,360 0 7,360 7,360 |
|
| 7 7 28 |
|
| 7 0 7 28 |
|
| 0 0 |
|
| 0 0 0 0 |
|
| TOTAL INCOME | 870,101 31,357 901,458 107,416 |
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2021 (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 Church Maintenance Church Running Expenses 101 High Street Maintenance Clergy Expenses Crypt Depreciation Diocesan Parish Share Education/Spiritual Growth Evangelism/Retreats Fees expenses Organ Maintenance Piano Maintenance Wages & Staff Costs (see note 4) 3(d) Church Management & Administration Administration Office Rent Bank Charges Card Charges Professional Fees Affiliation Fees 3(e) Vergers House Repairs & Maintenance 3 (f) Other Resources Expended Misc Expenditure |
Unrestricted Restricted 2021 2020 Funds Funds 0 0 67 1,340 1,407 755 |
|---|---|
| 67 1,340 1,407 755 |
|
| 0 0 0 0 0 0 |
|
| 0 0 0 0 |
|
| 3,806 70 3,876 17,724 26,630 26,630 16,653 13,623 13,623 0 0 2,085 0 0 1,792 1,200 2,992 4,044 57,389 30,000 87,389 86,470 153 153 0 0 237 100 100 0 1,810 1,810 791 0 5,035 3,782 3,782 8,220 |
|
| 107,275 33,080 140,355 141,259 |
|
| 1,475 1,475 2,331 0 1,600 51 51 0 46 46 26 3,711 3,711 300 130 130 262 |
|
| 5,413 0 5,413 4,519 |
|
| 893 893 365 |
|
| 893 0 893 365 |
|
| 0 0 |
|
| 0 0 0 0 |
|
| TOTAL EXPENDITURE | 113,648 34,420 148,068 146,898 |
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2021 (continued)
NOTE 4. STAFF COSTS
| NOTE 4. STAFF COSTS Wages & Salaries (Secretarial) Wages & Salaries (Organ/choir) |
2021 2020 0 5,238 3,782 2,982 |
| 3,782 8,220 |
During the year the P.C.C. paid for the services of a Director of Music, an assistant organist and choirs.
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 500,000 69,681 569,681 Revaluation/purchase 0 0 0 Additions 335,000 0 335,000 At 1 January 2021 |
|---|---|
| 835,000 69,681 904,681 At31 Dec. 2021 |
|
| 0 57,089 57,089 0 2,992 2,992 Charge for theyear At 1 January, 2020 |
|
| 500,000 60,081 60,081 At31 Dec. 2021 |
|
| 500,000 12,592 512,592 At31 Dec. 2020 |
|
| 835,000 9,600 844,600 At31 Dec. 2021 |
|
The freehold land and buildings comprise:
Vergers house located at Church Road, Hythe - value £500,000 Valued August 2020
101 High Street, Hythe, purchased 1 October 2021 at £335,000
No new equipment was purchased during the year.
Furniture & Equipment comprises: Chamber Organ - £9,600
NOTE 6. INVESTMENTS Unrestricted Restricted 2,021 Total 2020 Funds Fund CBF Investment Fund Units - Martello Drive 9,626 9,626 8,195
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2021 (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.
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2021 (continued)
NOTE 9. ANALYSIS OF MOVEMENTS IN RESTRICTED FIXED ASSETS
| NOTE 9. ANALYSIS OF MOVEMENTS IN RESTRICTED FIXED ASSETS | D ASSETS | |
|---|---|---|
| Balance at 1 Jan 2021 Chamber Organ 10,800 10,800 NOTE 10. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FIXED ASSETS Balance at 1 Jan 2021 Vergers House 500,000 101 High Street 0 Office Photocopier/Printer 1,792 501,792 |
Balance at 1 Jan 2021 10,800 |
Movement in resources |
| 10,800 | 0 -1,200 9,600 |
|
| Balance at Incoming Outgoing 31 Dec 2021 500,000 335,000 335,000 -1,792 0 Movement in resources |
||
| 501,792 | 335,000 -1,792 835,000 |
NOTE 11. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS
| Churchyard Improvements Fund Organ Fund St Leomards Fabric Fund Mission & Charities Fund Mission & Charities Current Account Holy Cross After School Club Parish Share |
Balance at 1 Jan 2021 1,199 2,118 71 326 0 195 0 |
Movement in resources |
|---|---|---|
| 3,909 | 31,357 -33,221 2,045 |
NOTE 12. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS
| Vergers House Designated Funds Holy Cross Designated Funds Other unrestricted funds NOTE 13. ANALYSIS OF NET ASSETS Fixed assets Investments Current assets Current liabilities |
Balance at 1 Jan 2021 157 816 -89,058 |
Movement in resources |
|---|---|---|
| -88,085 | 871,532 -446,855 336,592 |
|
| Unrestricted Restricted Total 835,000 9,600 844,600 9,626 0 9,626 454,310 2,045 456,355 -127,345 -127,345 |
||
| 1,171,591 11,645 1,183,236 |
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The Parochial Church Council of St Leonard, Hythe ( "the PCC") Independent Examiner's Report Year ended 31st December 2021
This report on the financial statements of the PCC for the year ended 31st December 2021 which are set on pages , is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ("the Regulations") and the Charities Act 2011 ( "the 2001 Act").
Responsibilities and basis of report
As members of the PCC, you are responsible for the preparation of the financial statements ; you consider that the audit requirement of the Regulations and section 144(2) of the 2011 Act do not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 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 financail stetments and seeking explanations from you as trustees 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
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept as required by section 130 of the Act: or
-
2 the accounts do not accord with those records:or
-
3 the accounts do not comply with the accounting requirements of the Act.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
............................................. N. D. May FCCA
Date:
MMP Accounting Solutions Limited 42, Cudworth Road, Willesborough Ashford Kent TN24 0BG
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