TRUSTEES’ ANNUAL REPORT AND ACCOUNTS FOR THE PAROCHIAL CHURCH COUNCIL OF ST LEONARD’S PARISH, HYTHE
Aims and purposes
“We aim to be an ever-more welcoming, inclusive and caring Christian community that reaches out to all, thankful to God who draws us together and gives us life in all its fullness.”
The Parochial Church Council (PCC) of the parish of St Leonard has the responsibility of co-operating with the churchwardens and Rev Michael Darkins 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
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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 that our community finds both beneficial and spiritually fulfilling. The Eucharist lay at the heart of our worship, with a Sung Eucharist being our main weekly service at St Leonard’s. We also celebrate our choral tradition, with choral evensong sung twice a month. Anglican Holy Communion is celebrated once a month at SMACCS with joint services at SMACCS, such as Harvest Festival and Palm Sunday, bringing the congregation together for fellowship and worship. The Eucharist is celebrated semi-regularly at Holy Cross on the fifth Sunday of the month (where there is one). But the major feasts of Christmas, Easter and Pentecost are celebrated there, alongside other more occasional services. Weekday services take place every Wednesday at SMACCS, alternating between Anglican and Methodist communion services.
Our main services are live streamed, also weddings, funerals and baptisms on request.
All are welcome to attend our services. At present, there are 116 parishioners on the Church Electoral Roll. The average weekly attendance for the whole parish, counted during October, was 122 adults and 10 children under 16.
There have been 15 baptisms, 8 weddings, and 5 funerals held in church, and 11 funerals conducted on behalf of the parish at crematoria and cemeteries.
This year 5 members of our congregation were confirmed, either in the deanery or at the cathedral.
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 when requested, also our services are live streamed which has been appreciated by many. A service of healing and wholeness is held monthly on the fourth Sunday.
Mission and Evangelism
Our Parish Review has moved to a bi-monthly publication and continues to be distributed widely in the community and is always available at the back of each church. Contributions are welcomed from anyone.
The church continues to maintain strong links with Hythe Bay Church of England Primary School, and we have been pleased to be able to welcome them in the church for church days and their services each term.
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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We have established an Evangelism Working Group who have compiled a calendar of regular missional events throughout the year.
Ecumenical Relations
Churches together in Hythe and Saltwood are making an effort to get things moving and are making a positive step forward.
Financial Review
Total receipts for unrestricted funds were £172,804. In addition restricted income of £4,7787 was also received and is detailed in the financial statements.
Planned giving through bankers orders and weekly envelopes was £44,710 (£49,451 in 2023) while the plate collections at all services totalled £8,625 (£11,613 in 2023). The total expenditure required for the year totalled £167,898 of which £154,241 was from unrestricted or designated funds.
A further £1,885 was spent on furnishing the High Street business premises known as the 101 Open Door Project. The collection of income and payments of running costs continue to be dealt with by a separate Community Interest Company.
The parish share as assessed by the Diocese of Canterbury was £88,439 and this was paid by the parish in full but utilising some of the legacy funds.
The remaining historic unpaid parish share was paid off during the year as part of an agreement with the Diocese of Canterbury whereby the diocese would match any payment made by the parish.
Reserves Policy
Cash reserves held at the bank the end of the year totalled £103,147 of which £1,698 is restricted funds .In addition there is a long term investment portfolio valued at £194,019 and further investments held with CBF Church of England funds of £10,345.
Expenditure on the fabric at St Leonard’s Church is met by legacy funds or requires a request for funding from the Friends of St Leonards Church, a separate and independent charity.
It is necessary from time to time to utilise some unrestricted reserves to settle the parish share.
The parish receives rent from a residential property which may be used for general purposes as well as the upkeep of that property
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
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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, the churchwardens, the 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 parish and PCC take the issue of safeguarding seriously and our safeguarding officer, Carolyn Chivers, has continued to promote safeguarding training throughout the parish, working to ensure that all church officers have undertaken their required safeguarding training. Our parish understands that safeguarding is everyone’s responsibility, and so encourages every member of the congregation to undertake Basic Awareness safeguarding 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 2022) and was registered as a charity (No 1144695) on 16 November 2011.
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PCC members who have served from May 5[th] 2022 until the date this report was approved are:
| Priest in Charge | Rev Michael Darkins |
|---|---|
| Churchwarden & Deanery Synod | John Wren |
| Churchwarden | Helen Waymouth |
| Reader | Mike Cox |
| Deanery Synod & Treasurer | Brian Bishop |
| Deanery Synod | David Owen |
| Elected Members: | Berkeley Hill |
| Roger Taylor | |
| Steve Jones | |
| Penny Mattocks | |
| Brinley Hughes | |
| Mary Tyler | |
| Marilyn Johnson | |
| 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 2024
| 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 Net Movement in Funds Balances Brought Forward at 1st January, 2024 (2023) Balances Carried Forward at 31st December, 2024 (2023) |
Unrestricted Restricted 2024 2023 Funds Funds 72,096 233 72,329 81,866 61,980 4,377 66,357 49,222 26,224 0 26,224 21,285 3,058 45 3,103 2,105 7,450 0 7,450 9,300 1,996 123 2,119 2,504 0 0 0 496 |
|---|---|
| 172,804 4,778 177,582 166,778 |
|
| 590 1,350 1,940 1,045 150 0 150 150 149,541 12,307 161,848 123,493 2,532 0 2,532 4,468 744 0 744 688 684 0 684 760 |
|
| 154,241 13,657 167,898 130,604 |
|
| 18,563 -8,879 9,684 36,174 -1,406 0 -1,406 5,543 |
|
| 17,157 -8,879 8,278 41,717 1,140,107 16,605 1,156,712 1,114,995 |
|
| 1,157,264 7,726 1,164,990 1,156,712 |
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, 2024
| Note FIXED ASSETS Tangible Fixed Assets 5 Investments 6 Current Assets Cash at Bank Other Debtors - Income Tax recoverable GASDS Recoverable Vergers Rent 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 |
114,403 375 444 0 |
2024 855,835 204,364 |
136,368 380 348 600 |
2023 857,903 205,770 |
|---|---|---|---|---|
| 1,060,199 104,791.25 |
1,063,673 93,039 |
|||
| 115,222 0 3,001 7,370 60 |
137,696 40,000 2,904 1,158 595 |
|||
| 10,431 | 44,657 | |||
| 1,164,990 | 1,156,712 | |||
| 7,726 1,157,264 |
16,605 1,140,107 |
|||
| 1,164,990 | 1,156,712 |
Approved by the Parochial Church Council on 8th April 2025 and signed on its behalf by:
……………………………………………………………………… Rev M Darkins (Vicar)
…………………………………….. 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, 2024
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.
Chamber Organ
The Chamber Organ is depreciated on a straight line basis over 10 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, 2024 (continued)
| NOTE 2. INCOME Unrestricted Restricted 2024 2023 Funds Funds 2(a) Incoming resources from donors Planned giving: Gift Aid declarations 38,481 38,481 43,309 Inc.Tax recovered on gift aid 9,032 9,032 10,882 Income tax to be reclaimed 375 375 380 Non Gift Aid giving 6,229 6,229 6,142 Collections (open plate) at all services 8,392 233 8,625 11,613 Gift Aid Small Donations Scheme 1,910 1,910 2,901 GASDS to be reclaimed 444 444 348 Sundry Donations 7,233 7,233 6,291 72,096 233 72,329 81,866 2(b) Other voluntary incoming resources Donations, appeals 3,371 1,265 4,636 38,137 Legacies 50,000 50,000 3,000 Grants 6,143 2,350 8,493 7,750 Reclaimed VAT 2,466 762 3,228 335 61,980 4,377 66,357 49,222 2(ci) Incoming resources from operating activities to further the Council's objects Magazines/Books Sales 780 780 1,082 Fees 4,073 4,073 5,318 Crypt 21,371 21,371 14,885 26,224 0 26,224 21,285 2(cii) Incoming resources from operating activities to generate funds Fund-raising Events 2,078 45 2,123 950 Magazine advertising revenue 930 930 1,050 Printing revenue 50 50 105 3,058 45 3,103 2,105 2(d) Trading receipts Vergers House - Rent 7,200 7,200 7,200 Church Hire 250 250 300 101 High Street Income 0 0 1,800 7,450 0 7,450 9,300 2(e) Income from Investment Investment Income 0 0 Bank Interest 1,996 123 2,119 2,504 1,996 123 2,119 2,504 2(f) Other ordinary incoming resources Misc Income 0 0 496 0 0 0 496 |
Unrestricted Restricted 2024 2023 Funds Funds 38,481 38,481 43,309 9,032 9,032 10,882 375 375 380 6,229 6,229 6,142 8,392 233 8,625 11,613 1,910 1,910 2,901 444 444 348 7,233 7,233 6,291 |
|---|---|
| 72,096 233 72,329 81,866 |
|
| 3,371 1,265 4,636 38,137 50,000 50,000 3,000 6,143 2,350 8,493 7,750 2,466 762 3,228 335 |
|
| 61,980 4,377 66,357 49,222 |
|
| 3,058 45 3,103 2,105 |
|
| 7,200 7,200 7,200 250 250 300 0 0 1,800 |
|
| 7,450 0 7,450 9,300 |
|
| 0 0 1,996 123 2,119 2,504 |
|
| 1,996 123 2,119 2,504 |
|
| 0 0 496 |
|
| 0 0 0 496 |
|
| TOTAL INCOME | 172,804 4,778 177,582 166,778 |
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2024 (continued)
| NOTE 3. EXPENDITURE 3(a) Grants Fund Raising Expenses Missionary & Charitable Giving: Home Missions & Other Church Societies 3(b) Support Costs Conferences 3(c) Relating to the Work of the Church Church Maintenance Church Running Expenses 101 High Street Maintenance Clergy Expenses Youth Worker Expenses Crypt Depreciation Diocesan Parish Share Current Year Diocesan Parish Share Diocese Contribution Education/Spiritual Growth Evangelism/Retreats Young People's Ministry Fees expenses Organ Maintenance Wages & Staff Costs (see note 4) 3(d) Church Management & Administration Administration Bank Charges Card Charges Professional Fees Affiliation Fees 3(e) Vergers House Repairs & Maintenance 3 (f) Other Resources Expended Misc Expenditure |
Unrestricted Restricted 2024 2023 Funds Funds 545 545 0 45 1,350 1,395 515 |
|---|---|
| 590 1,350 1,940 515 |
|
| 150 150 150 |
|
| 150 0 150 150 |
|
| 18,951 9,469 28,420 11,408 35,853 35,853 38,623 1,885 1,885 2,816 1,647 1,647 2,149 270 270 2,149 30 30 891 5,092 1,200 6,292 5,863 88,439 88,439 82,881 -20,000 -20,000 -31,153 265 199 464 243 372 372 322 2,516 2,516 1,240 0 0 0 1,543 439 1,982 1,491 12,678 1,000 13,678 6,719 |
|
| 149,541 12,307 161,848 125,642 |
|
| 1,618 1,618 2,183 326 326 368 298 298 202 0 1,478 290 290 237 |
|
| 2,532 0 2,532 4,468 |
|
| 744 744 688 |
|
| 744 0 744 688 |
|
| 684 684 760 |
|
| 684 0 684 760 |
|
| TOTAL EXPENDITURE | 154,241 13,657 167,898 132,223 |
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2024 (continued)
NOTE 4. STAFF COSTS
| NOTE 4. STAFF COSTS Director of Music & Choirs Band Worship Leader Youth Pastoral Assistant |
2024 2023 7,043 6,719 643 0 5,992 0 |
| 13,678 6,719 |
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 835,000 90,047 925,047 Revaluation/purchase 0 0 0 Additions 0 4,224 4,224 At 1 January 2024 |
|---|---|
| 835,000 94,271 929,271 At31 Dec. 2024 |
|
| 0 67,144 67,144 0 6,292 6,292 At 1 January, 2023 Charge for theyear |
|
| 0 73,436 73,436 At31 Dec. 2024 |
|
| 835,000 22,903 857,903 At31 Dec. 2023 |
|
| 835,000 20,835 855,835 At31 Dec. 2024 |
|
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
New Furniture and Equipment prchased during the year: Adjustable Organ Bench - £3,222 Equipment for Worship Band = £1,002
Furniture & Equipment comprises: Chamber Organ - £6,000 101 High Street Furniture & Fixings - £10,611 Adjustable Organ Bench - £3,222 Worship Band Equipment - £1,002
| NOTE 6. INVESTMENTS Beckwith Legacy - St James's Place CBF Investment Fund Units - CCLA |
Unrestricted Restricted 2024 Total 2023 Funds Fund 10,345 0 10,345 9,843 201,095 0 194,019 195,927 |
|---|---|
| 211,440 0 204,364 205,770 |
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2024 (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.
Holy Cross Church which relates to funds donated and used for the upkeep and maintenance of that 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 Church.
Holy Cross After School Club fund which relates to funds donated and used for children's work at Holy Cross Church.
The Clock Restoration Fund relates to project funds donated and granted for the maintenance of the tower clock.
School/After School Club Fund relates to funds donated and used for work in our schools.
The Youth Worker Fund relates to a grant used to fund our Youth Worker.
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.
A Fabric Fund which the PCC has set aside designated for the upkeep and maintenance of St Leonards Church.
A Youth Ministry Fund which the PCC has set aside to further youg people's work in the parish
A Mission Fund which the PCC has set aside to further the general mission of the parish.
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
NOTES TO THE FINANCIAL ACCOUNTS
for the year ended 31st December, 2024 (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 2024 Chamber Organ 7,200 7,200 NOTE 10. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FIXED ASSETS Balance at 1 Jan 2024 Vergers House 500,000 101 High Street 335,000 Furniture & Fixings 101 High Street 15,703 Moveable Organ Stool 0 Equipment for Worship Band 0 850,703 |
Balance at 1 Jan 2024 7,200 |
Movement in resources |
| 7,200 | 0 -1,200 6,000 |
|
| Balance at Incoming Outgoing 31 Dec 2024 0 0 500,000 0 0 335,000 0 -5,092 10,611 3,222 0 3,222 1,002 0 1,002 Movement in resources |
||
| 850,703 | 4,224 -5,092 849,835 |
NOTE 11. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS
| Holy Cross Churchyard Improvements Fund Clock Restoration Fund Organ Fund Youth Worker Fund Missions & Charities School/After School Club |
Balance at 1 Jan 2024 0 1,124 8,056 0 0 25 198 |
Movement in resources |
|---|---|---|
| 9,403 | 4,778 -12,457 1,724 |
NOTE 12. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS
| Vergers House Designated Fund Fabric Designated Fund Youth Ministry Designated Fund Mission Designated Fund Other unrestricted funds NOTE 13. ANALYSIS OF NET ASSETS Fixed assets Investments Current assets Current liabilities Rounding Differences |
Balance at 1 Jan 2024 1,284 6,415 9,742 19,749 252,214 |
Movement in resources |
|---|---|---|
| 289,404 | 167,174 -149,149 307,429 |
|
| Unrestricted Restricted Total 849,835 6,000 855,835 206,272 0 204,364 113,524 1,698 115,222 -10,431 0 -10,431 0 |
||
| 1,159,200 7,698 1,164,990 |
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THE PAROCHIAL CHURCH COUNCIL OF ST. LEONARD, HYTHE
The Report of the Independent Examiner will appear here.
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TheAnnual accounts of St L8onard$ Parish Church fortheye8rend December 31". 2024 I have examined the accounts and in myopinion they Showa true and fair view of the church'sfinances. Kenneth Clark Independent Examiner