# **ANNUAL REPORT AND**
## **FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[st] DECEMBER 2024**
**Parish of St. Philip, Tunbridge Wells**
**Registered charity number: 1163165**
## **Parish of St. Philip, Tunbridge Wells**
## **Reference and Administrative Information 2024**
Office: Church Office
St Philip's Church Birken Rd Tunbridge Wells TN2 3TE
Vicar: The Revd, Richard Thomas The Vicarage Birken Road Tunbridge Wells TN2 3TE
Bankers: Lloyds TSB Bank PLC Mount Pleasant Road Tunbridge Wells TN1 1RP
Barclays Bank PLC 10 Calverley Road Tunbridge Wells TN1 2UZ
Independent Examiner: Zachary Ramsden 63 Deakin Leas Tonbridge TN9 2JT Members of the PCC: The Revd Richard Thomas Vicar (Chairman) Mr Martyn Root Warden Mr Andrew Collins Warden Elected to Deanery Synod Mr Dennis Pearce (2023-26) Mrs Cathie Kitley (2023-26) Elected Members Mrs Sarah Farnes (2023-26) Mrs Heather Payne (2023-26) Mrs Ailsa Hemsley (2022-25) Mr Mike Hobden (2022-25) Mrs Morgan Senior (2022-25) Mrs Lynda Howlett (2024-27) Mrs Catherine Root (2024-27)
Co-opted Member Mrs Ailsa Hemsley Secretary from 3.4.22 Parish Administrator/ Mrs Emma Thompson Finance Officer/ Gift Aid Secretary
Parish Treasurer: Vacancy
Registered Charity number: 1163165
Website: www.stphilipstw.co.uk
Signed: RICHARD THOMAS on behalf of the PCC
## **Structure, Governance and Management**
The Parish of St Philip, Tunbridge Wells was created with effect from 1 August 2004. The Parochial Church Council (PCC) is registered as a charity under the Charities Act 2011. The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956.
Charities Law requires the PCC to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity for that period. In preparing these financial statements the PCC have:
- selected suitable accounting policies and applied them consistently
- made judgements and estimates that are reasonable and prudent
- stated whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements and
- prepared the financial statements on the ongoing concern basis.
The PCC have overall responsibility for ensuring the charity has appropriate systems of control, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011.
It is also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:
- the charity is operating efficiently and effectively
- the assets are safeguarded against unauthorised use and disposition
- proper records are maintained and financial information used within the charity er for publication is reliable
- the charity complies with relevant laws and regulations.
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Roles. The APCM also appoints representatives to serve on the Deanery Synod. The names of those who have served on the PCC during the year are shown on Page 1. The APCM was held on 28[th] April 2024.
Several teams operated by the PCC meet between full meetings of the PCC.
The Standing Committee is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The Standing Committee has not formally met during the period of this report although has corresponded via email.
Other teams of the PCC oversee the worship and prayer life of the church, children & youth work, finance, buildings improvement, pastoral care and local outreach. The PCC is also represented on several Christian organisations and associations in the town.
## **Objectives and Activities**
St Philip’s Church is located in the Sherwood district of Tunbridge Wells - an area designated as one of high social need.
When planning activities for the year, the vicar and PCC have considered the Chanty Commission’s guidance on public benefit in “The Advancement of Religion for the Public Benefit” and have regard to it in their administration of the Parish. The PCC believes that, by fulfilling its responsibility to work together with the vicar in the parish and co-operate in all matters of concern and importance for the promotion of the whole mission of the Church, pastoral, evangelistic, social arid ecumenical, it provides a benefit to the public by:
- Providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers.
- Supporting the wider mission of the Church through both prayer and grants to mission work, charities, and Christian relief agencies.
- Promoting Christian values, and service by Church members in their communities, to the benefit of individuals and society as a whole.
- Providing community facilities in Church premises for groups to meet for social and educational purposes.
## **Safeguarding**
The Council has complied with its duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).
We continue to be committed to establishing a culture of safeguarding that believes that keeping children and vulnerable adults safe is everyone’s responsibility and that we have strong systems in place to ensure that victims of historic abuse are able to seek help and support, and new concerns are dealt with swiftly and appropriately.
There have been four referrals made to the Parish Safeguarding Officer Catherine Root this year with Diocesan advice being sought on two occasions and appropriate action being taken. Thank you to the Church community for your vigilance and support in this area.
Areas of focus this year have included:
- Continuation of ensuring that people on church teams have appropriate safeguarding training and have been DBS checked
- Continuation of ensuring that volunteers are recruited using the application form process
- Review of hirers’ safeguarding practices
- Use of the C of E dashboard tool to audit our safeguarding practice
- Revision of St Philips safeguarding policy
- Review and redesign of St Philip’s risk assessment template with ongoing review and updating of this for all St Philip’s activities.
In all its activities the PCC depends upon Church members who give freely of their time and talents to help achieve its mission. This resource cannot be quantified in monetary terms and is not included in the accounts.
## **Achievements and performance**
The full PCC met six times during the year in person. Average attendance was 84%. Major decisions included approval of:
- a) Appointment of Emily Cheesman as the church Community Outreach worker
- b) Introduction of a ‘Let’s Practise English’ group for church and local non-native English speakers
- c) Establishment of a formal partnership with St Philip’s Theological College, Kongwa, Tanzania
- d) Publication of a range of policies relating to health & safety and safeguarding across the main church and the church larder
- e) The reappointment of Catherine Root as Parish Safeguarding Officer
- f) Presentation of the Church of England Living in Love and Faith resources
- g) Diocesan approval and tenders received in progress towards a partial roof replacement
- h) Reintroduction of an 8am service
- i) Purchase of chairs and an office photocopier
The average weekly attendance of adults and children at the 10am Sunday service during 2024 was 70 compared to 56 in 2023 and this includes substantial growth in the number of young people attending. The average attendance at the monthly 8am service introduced in 2024 is 11.
Although services have been conducted in person during 2024, the services have also been recorded for upload to the church website.
As of December 2024, there were 77 on the Church electoral roll, unchanged on the previous year.
**Ailsa Hemsley PCC Secretary**
## **Financial review**
The Report of the PCC has been prepared in accordance with _Accounting and Reporting by Charities_ (SORP FRS102).
## Reserves
The PCC reserves policy is that a level of freely available unrestricted general funds should be maintained equivalent to between three and six months' regular running costs which would be an amount of between £25k and £50k a year. At the end of 2024 the actual level of free reserves was £87k which is in excess of this level.
## Financial risks
A financial appraisal of the parish funding showed that there would be a high impact on parish finances if some members' regular giving was reduced or ceased.
## Income
Total income of £111k is higher than last year’s total income of £104k and this year as in 2023 there were grants received for the Community Larder.
## Expenses
Expenses totalled £121k a significant reduction compared to £140k last year.
## Transfers
The PCC sets aside funds for the maintenance of the Church as agreed with the Diocese under the quinquennial repair programme. £4k was transferred into the repair fund, the same as last year.
## Funds
Overall the net movement of funds is a deficit of £10,611 resulting in net assets of £359k at the end of 2024 compared to £369k last year.
The general fund shows a deficit of £19,100 for the year leaving a balance of £87,826 to be carried forward as freely available reserves.
Other than Vicarage property fund, the major part of the Designated Fund includes £29,839 for church repair, £9k for Children’s worker and £9,217 for Community Outreach Larder project.
The balance on restricted funds stands at £nil.
## **Emma Thompson**
## **Finance Officer**
## **Parish of St Philip, Tunbridge Wells**
## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31st December 2024**
|Note
**INCOME AND ENDOWMENTS from**
Donations and legacies
2 (a)
Investment income
2 (b)
Charitable activities*
2 (c)
Other trading activities
2 (d)
**TOTAL**
**EXPENDITURE on**
Raising funds
3 (a)
Charitable activities
(I) Provision of Christian worship and ministry
3 (b i)
(II) Support for the wider mission of the Church
3 (b ii)
(III) Provision of community facilities
3 (b iii)
**TOTAL**
**NET MOVEMENT IN FUNDS in 2024**
Balances brought forward from end of last year
**BALANCES CARRIED FORWARD 31st December 2024**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**£**
**£**
**£**
53,698
16,233
69,931
2,333
-
2,333
11,560
-
11,560
27,019
-
27,019
**2024**||**_2023_**
_Total_
_£_
_68,453_
_997_
_12,072_
_22,266_|
|---|---|---|---|
||**94,610**
**16,233**
**110,843**||**103,788**|
||**-**
**-**
**-**
80,042
15,333
95,375
2,782
-
2,782
22,397
900
23,297||_-_
_102,592_
_3,643_
_34,029_|
||**105,221**
**16,233**
**121,454**||**_140,264_**|
||**-10,611**
**-**
**-10,611**
**369,301**
**-**
**369,301**||_-36,476_
_405,776_|
||**358,690**
**-**
**358,690**||**369,300**
**£**|
Parlsh of St Philip. Tunbrldge Wells
BALANCE SHEET as at 31st December 2024
Note
2024
Unrestricted Restricted
Funds
Funds
2023
Total
Total
FIXED ASSETS
Tangible Flxed Assets
220.971
220.971
220,887
CURRENT ASSETS
Deblors
Short Term Deposits
Cash at Bank & in Hand
2,598
77,393
61,417
2,598
77,393
61,417
2,936
36.061
113,566
10
141.408
141.408
152,563
LIABILITIES..
Amounts falling due within
1 year
11
3,689
3.689
4,149
NET CURRENT ASSETS
137,719
137,719
148,414
NET ASSETS
358 690
358 690
369,301
FUNDS
General
Designated
Unrestrided
12
12
87,726
270.964
358,690
87.726
270,964
358,690
t06,826
262,475
369,301
Restricted
13
TOTAL FUNDS
358.690
358 690
11
369.301
Signed on behalf of tha PCC
Page 7
## **Parish of St Philip, Tunbridge Wells**
## **NOTES TO THE ACCOUNTS for the year ended 31st December 2024**
|**2 INCOME AND ENDOWMENTS**
2 (a) Donations and legacies
Charities Aid Foundation donations
Tax recoveries
Other planned giving
Plate collections at services
Grants/Restricted/Designated donations
Legacies
All other giving
2 (b) Investment income
Interest
2 (c) Charitable activities
Community outreach
Clergy fees
2 (d) Other activities
Rentals
Other income
**TOTAL**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**£**
**£**
**£**
7,300
7,300
6,969
6,969
37,008
1,500 38,508
2,421
2,421
-
14,733 14,733
-
-
-
-
**53,698**
**16,233 69,931**
**2,333 - 2,333**
10,673
10,673
887
887
**11,560**
**-**
**11,560**
26,603
-
26,603
416
-
416
**27,019**
**-**
**27,019**
**94,610**
**16,233**
**110,843**
**2024**|**_2023_**
Total
£
6,060
7,876
39,902
2,427
12,150
-
38
**68,453**
**997**
11,396
676
**12,072**
21,574
692
**22,266**
**103,788**|
|---|---|---|
## **Parish of St Philip, Tunbridge Wells NOTES TO THE ACCOUNTS for the year ended 31st December 2024**
|**3 EXPENDITURE**
3 (a) Planned giving scheme expenses
3 (b) Charitable activities
(i) Provision of Christian worship and
ministry
Diocese "offer"
Clergy expenses & housing costs
Services & fellowship
Adult work
Youth & childrens' work
Training and development
Outreach and publicity
Community outreach costs
Subscriptions & sundry
Church & premises costs_(note 4)_
Management and administration_(note_
_5)_
(ii) Support for the wider mission of the
Church
Grants and outward giving_(note 14)_
(iii) Provision of community facilities
Church & premises costs_(note 4)_
Management and administration_(note_
_5)_
**TOTAL**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**£**
**£**
**£**
**-**
**-**
**2024**||**_2023_**
Total
£
-|
|---|---|---|---|
||33,000
33,000
4,310
4,310
1,425
1,425
783
783
2,019
2,019
-
-
208
208
6,184
14,733 20,917
1,772
1,772
13,699
600 14,299
16,642
16,642||30,000
4,724
838
1,484
4,000
-
110
25,147
1,542
21,722
13,025|
||**80,042**
**15,333 95,374**||**102,592**|
||**2,782**
**2,782**||3,643|
||20,548
900 21,448
1,849
1,849||32,582
1,447|
||**22,397**
**900 23,297**||**34,029**|
||**105,221**
**16,233**
**121,453**||**140,264**|
## **Parish of St Philip, Tunbridge Wells**
## **NOTES TO THE ACCOUNTS for the year ended 31st December 2024**
|**4 CHURCH AND PREMISES COSTS**
Insurance
Water rates
Gas and electricity
Cleaning
Maintenance & repairs
Equipment maintenance & renewal
Depreciation
**_allocated to activities in proportion to_**
**_usage_**
Provision of Christian worship and ministry_-_
40%
Provision of community facilities - 60%
**5 MANAGEMENT & ADMINISTRATION**
Salaries
Stationery & postage
Telephone
Office computer and software
Office equipment hire & maintenance
Website maintenance
Other administrative costs
Professional fees
_allocated to activities in proportion to_
_Administrator's time spent_
Provision of Christian worship and ministry
_(90%)_
Provision of community facilities_(10%)_
Total
**6 STAFF COSTS**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**£**
**£**
1,728
-
1,274
-
6,148
-
5,867
-
14,190
-
3,736
1,500
1,304
-
**2024**|**Total**
**£**
1,728
1,274
6,148
5,867
14,190
5,236
1,304|
|---|---|---|
||**34,247**
**1,500**|**35,747**|
||13,699
600
20,548
900|14,299
21,448|
||**34,247**
**1,500**|**35,747**|
||14,553
-
450
-
1,053
-
755
-
-
-
345
-
-
-
1,335
-|14,553
450
1,053
755
-
345
-
1,335|
||**18,491**
**-**|**18,491**|
||16,642
-
1,849
-|16,642
1,849|
||**18,491**
**-**|**18,491**|
||||
|||**2024**
20,403|
During 2024 the PCC employed an office administrator, a cleaner, and a community outreach worker, all on a part-time basis.
No employees earned over £60,000.
None of the PCC members have been paid any remuneration or received any other benefits from the charity (2023 - none).
No payment other than for reimbursed expenses were made to PCC members (2023 - none). There have been no transactions with persons or entities that are closely connected to the charity or the PCC members (2023 - none).
## **Parish of St Philip, Tunbridge Wells**
## **NOTES TO THE ACCOUNTS for the year ended 31st December 2024**
## **7 FIXED ASSETS FOR USE BY THE PCC**
## **Land and Buildings**
As set out in Note 1 to these accounts, the PCC is not obliged under the requirements of the Charities SORP to allocate any value to consecrated buildings. St Philip’s Church is an unconsecrated building, but due to its special nature no market valuation can be readily determined.
The Parish has a 60.56% legal interest in the vicarage known as St Philip’s Vicarage. The share of the vicarage owned by the PCC is included at a market value assessed by the PCC in March 2008 following consultation with
the Diocese. The PCC have reviewed the value of the property at 31 December 2024 and consider the carrying value to be the same as the initial value in March 2008 in light of the fluctuations in the UK property market.
## **Land and building Valuation**
|At 31st Dec. 2023
At 31st Dec. 2024
**Equipment**
Cost at 31st Dec. 2023
Additions in the year
Cost at 31st Dec. 2023
Depreciation at 31.12.23
Deprecation in the year
Depreciation at 31st Dec. 2024
**Net book value**
At 31st Dec. 2023
At 31st Dec. 2024|£
**218,016**|
|---|---|
||**218,016**|
||**3,828**
**1,388**|
||**5,216**|
||**957**
**1,304**|
||**2,261**|
||**220,887**|
||**220,971**|
|**8 DEBTORS**
Tax recoverable
Other debtors
**9 SHORT TERM DEPOSITS**
Diocesan Loans Fund
Diocesan Church Repair Fund
**10 CASH AT BANK & IN**
**HAND**
Lloyds Bank
Barclays Bank
Cash in hand
**11 LIABILITIES**
Sundry creditors and accruals|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
£
£
£
1,881
-
1,881
717
-
717
**2024**||**_2023_**
**_Total_**
_£_
1,996
940||
|---|---|---|---|---|
||2,598
-
2,598||2,936||
||46,591
-
46,591
30,802
-
30,802||10,221
25,840||
||77,393
-
77,393||36,061||
||47,206
-
47,206
14,046
14,046
165
165||74,123
39,322
121||
||61,417
-
61,417||113,566||
||3,689
3,689||4,149||
||3,689
-
3,689||4,149||
## **NOTES TO THE ACCOUNTS for the year ended 31st December 2024**
|**12 UNRESTRICTED FUNDS**
**General Fund**(page 15)
**Designated Funds**
Vicarage Property Fund
Community outreach
Church Repair Fund
Vicar's Discretionary Fund
Children and Families
Worker Support Fund
**Total Designated Funds**
**Total unrestricted funds**
**13 RESTRICTED FUNDS**
Chair fund
Larder grants
**Total Funds**|**At 1/1/24**
**Income**
**Expenditure Transfers At 31/12/24**
£
£
£
£
£
**106,826**
**83,937**
**-99,037**
**-4,000**
**87,726**
218,016
218,016
9,217
10,673
-6,184
13,706
25,839
4,000
29,839
403
403
9,000
9,000
**262,475**
**10,673**
**-6,184**
**4,000**
**270,964**|
|---|---|
||**369,301**
**94,610**
**-105,221**
-
**358,690**|
||-
1,500
-1,500
-
-
14,733
-14,733
-|
||**-**
**16,233**
**-16,233**
**-**
**-**|
||**369,301**
**110,843**
**-121,454**
-
**358,690**|
-
## **DESCRIPTION OF FUNDS**
**The General Fund** represents the funds available to the PCC for the day to day running of the church and the parish.
**The Vicarage Property Fund** represents the PCC's proportionate share of the freehold value of the Vicarage.
**The Church Repair Fund** represents the funds held with the Diocese set aside for future quinquenial repairs.
**The Renovation Fund** has been established to set money aside for making the church premises more welcoming by improving signage, foyer environment and provision of information.
**Vicar's Discretionary Fund** is set aside for assistance to parishioners at the confidential discretion of the vicar.
**The Children and Family Worker Support Fund** has been set up to enable a medium term employment commitment to be made for a part-time family worker in the parish.
**Other designated asset funds** represent monies given to the PCC towards projects or one-off items of expenditure which otherwise would have been funded from the general fund.
**Associated Organisations** show the movements of the funds held for or by the various bodies belonging to the parish fellowship.
**Restricted Funds** represent funds given for specific purposes and cannot be used by the PCC for any other
## **Parish of St Philip Tunbrldge Wells**
## **NOTES TO THE ACCOUNTS for the year ended 31st December 2024**
## **14. GRANTS/OUTWARD GIVING**
|**14. GRANTS/OUTWARD GIVING**||||
|---|---|---|---|
|**1. Overseas relief and development agencies**
Magunda Care Centre
Kisumu Children Trust
UNICEF
Christian Aid
Mpapwa Fund
STPC Tanzania
**2. Home mission and other charitable giving**
Life and Soul
Tunbridge Wells Youth for Christ
Temple Grove School
Aspens
Hospice in the Weald
Churches for Tunbridge Wells
Hope House
Gifts to individuals
Change in Mission tithe creditor
Totals*|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**£**
**£**
**£**
**2024**||**_2023_**
Total
£|
||235
235
-
-
-
1,000
1,000
600
600
500
500
-
-
-
-
-
500
500
120
120
-173
-173||_400_
_400_
_360_
_270_
_-_
_-_
_400_
_400_
_275_
_175_
_175_
_25_
_-_
_370_
_393_|
||**2,782 - 2,782**||**_3,643_**|
## **PROFORMA GENERAL ACCOUNT for the year ended 31st December 2024**
|INCOME
Envelopes & direct to bank
Charities Aid Foundation donations
Tax recoveries
Plate & other donations
Legacies
Fees, hirings & other income
**TOTAL INCOME**per accounts_(page 13)_
EXPENDITURE & OUTGOINGS
Diocese "offer"
Clergy and other expenses
Church running costs including repairs
Mission Tithe allocation
**TOTAL EXPENDITURE**_(page 13)_
Transfer to Repairs Fund
Transfer from other funds
**TOTAL OUTGOINGS**
**SURPLUS FOR YEAR**
Balance brought forward
**Balance carried forward** _(pages 7/13)_|**2024**
37,008
7,300
6,969
2,421
-
30,239||**2023**
39,540
6,060
7,876
2,427
-
23,661|
|---|---|---|---|
||**83,937**
33,000
16,701
46,554
2,782||**79,564**
30,000
22,980
49,296
3,643|
||**99,037**
4,000
_-_
**103,037**||**105,919**
4,000
-4,976
**104,943**|
||**-19,100**
106,826||**-25,379**
132,205|
||**87,726**||**106,826**|
## **Independent Examiner’s Report to the Trustees of the**
## **Parochial Church Council of of the Ecclesiastical Parish of St Philip Tunbridge Wells**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31[st] December 2024.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Signed: Zachary Ramsden
Name: Zachary Ramsden FCA Chartered Accountant 63 Deakin Leas, Tonbridge, Kent TN9 2JT Date: 6[th] April 2025