# **Priest-in-Charge (PiC) Report 2024 – Revd Mark Ham**
## **Churchwardens’ Report 2024**
2024 was a busy year which saw repair work being carried out to help to maintain the estate. These are the additional works that have been undertaken alongside the usual tasks that are day to day activities by the Churchwarden
**January 2024 –** The pitched roof on Church House was found to be rotten and a health and safety issue if someone stood on it. There was no insulation in place, so this was needed – work completed (funded from the sale of the Vicarage land)
Church railings painting completed by Community Payback – cost to Church – materials only.
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Church House redecorated by Community Payback – cost to Church – materials only
Broken floor tiles in All Saints – Replaced free of charge by Jon Martin
St Mildreds Church closed due to health and safety issues re roof – especially porch roof
**March 2024 –** Kearns Hall redecoration by Community Payback – cost to Church materials only
Gardening at Kearns Hall by Community Payback – cost to Church materials only
Theft of lead and Kent peg tiles off All Saints Church – insurance claim – ongoing over summer – work completed Autumn 2024 – cost to Church excess payment on policy
Parish and Bookings Administrator left her position due to ill health
Annual boiler inspection carried out by CS Heating
**June 2024 –** Estates Committee established to support the work of the Churchwardens and PiC re the estate of the Parish. Meets prior to PCC meetings.
All portable electrical equipment PAT tested – 7 out of 135 tested items failed and disposed of. Kettles and urns to be descaled regularly to prolong their life.
Church House, St Thomas, Kearns Hall and All Saints – 5yearly Electrical inspection. Ongoing issues with Church House – removal of fuse board and asbestos needed and a new fuse board to replace the old one
Three times per year meetings to be held with the Churchyard volunteers – coffee morning in thanks for their excellent work
**September 2024 –** emergency hedge cutting required at St Thomas’ - Health and safety issues rectified by Rev Mark and
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LB and a gardener then tidied up the hedge – this will now be untaken by the gardener on a twice a year agreement **.**
Toilet seats replaced in Church House
**November 2024 –** New lock for Kearns Hall required – completed using a restricted key which will be given out as necessary – cost from St Thomas funds
Prices obtained to upgrade Kearns Hall
Dead cherry tree at St Thomas removed no cost to Parish
Radiators in All Saints Church not hot – radiators bled
Organ not working – TA organised repairs – no cost to the Parish
Lightning conductor requires upgrading – awaiting Diocese “expert” to visit
Oven door at CH needs repair – completed
Disabled parking / dip in carpark requires investigation
Weeds in front of Kearns Hall shed need removing – weed killer used regularly.
Egg off All Saints vestry door removed
State of Lychgate to be investigated
Estates committee working on a Capital programme.
Urinals in Church House to be replaced
We have called out CS Heating to repair boiler issues 4 times
We applied twice to the Diocesan Registrar for two addition ledger stones to be placed on graves and both applications were accepted at no cost to this Parish but to applicant.
Mia Ottley started work as our Parish and Booking Administrator in December 2024; she has made an excellent start and she is line managed by a Churchwarden.
The churches/halls and grounds are checked by a Churchwarden weekly.
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**The Estates committee** met on July 31[st] and October 17[th] in 2024 as well as starting work on a capital programme in the July meeting we discussed movement of gravestones, the fuseboard in Church House, the allotments and the insurance work to replace the stolen lead and tiles from All Saints Church. In the October meeting signs asking dog walkers to keep their dogs under control were put up. N Hudson agreed to PAT test the church’s Christmas tree lights, and it was noted that the outside repairs had been completed on All Saints roof.
## **Acknowledgements**
Thanks to Tim Attride for the work he has done on the lights and intends to carry out over the next few months.
Thanks to Jon Martin for all the extras he carries out for us at no cost.
Thanks to the Community Payback team.
Thank you to the Churchyard Volunteers who have made such a difference to the Churchyard.
Thank you to Mark for having a hands-on approach and gives so much support and thank you to all the volunteers who help keep our buildings clean and tidy.
## **Loraine Bant and Paul Seymour, Churchwardens.**
## **Annual Safeguarding Report 2024.**
There have been three referrals to the Diocesan Safeguarding Officer (DSO) over the year January 2024 - December 2024. These were all referred to the DSO for advice and no further action was taken except to update the DSO on one occasion.
The renewal of Safeguarding qualifications for key people working in the Parish both in a voluntary and paid positions has started and members of the PCC have had to undertake safeguarding training in Domestic Violence and the Parish Safeguarding Officer (PSO) and Priest-in-Charge (PiC) have also needed to undertake Safer Recruitment training.
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Deirdre Elliott has taken on the role of DBS Officer as Tessa Hinge had carried out this role up until her death.
## **Loraine Bant, Parish Safeguarding Officer.**
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## **Birchington Church of England Primary School Annual Report 2024**
We have three Foundation Governors in place at the School; Rev Mark is an ex officio governor and I am Chair of Governors after just under seventeen years of holding this position. Rev Mark and I both have a responsibility for RE, Spirituality and Collective Worship and Tina Seymour, our third Foundation Governor holds the responsibility for Art and Music and also the Student Council. I lead on Safeguarding, SEND and Healthy Mind /Health Body too.
The School had good SATs results last year and a good number of the year 6 pupils passed their Kent Test to move onto grammar schools.
The School went through significant change last year, the Headteacher retired, and two other senior members of staff left at the end of the school year. In January 2024, we appointed an excellent replacement for Kath Barham who left the School after seventeen years of headship. Unfortunately, Louise Wilson, our new Headteacher was diagnosed with a brain tumour and after a successful operation started full time as Headteacher In January 2025.
The church – school links are excellent, and we run a Messy Church Club, Pupil and Staff Prayer groups. Rev Mark and I lead Collective Worships twice a term for both key stages and attend to monitor other Collective Worships regularly. We all attend meetings/learning walks/ book checks/ and pupil voice at least three times a year per subject.
We have introduced the school to Highfields Care Home to undertake Intergenerational work to support our own club run with the School.
Rev Mark and I attend lessons to support the curriculum and have a programme of study that each year group follows during arranged Church visits.
We worked with ACTS (Active Christianity in Thanet School) to deliver “Christmas Unwrapped”. Our regular “Together” service in school bringing parent/carers, pupils/siblings/grandparents
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and staff together for worship is a mix of Café church and Messy Church with singing, Bible stories and reflection.
Supper Club goes from strength to strength and the children attending played a large part in leading parts of our Crib service. We have handed the Breakfast Time initiative back to the school after three and a half years of success in addressing all sorts of poverty and other social issues.
The School held a number of their services in All Saints and we especially enjoyed hosting a celebration and thanksgiving for Kath Barham’s service to the School and were joined by members of the Diocese and the county’s Education People.
We are continuing to develop further links.
BCEP School, Rev Mark, Tina and I thank you for all the support you gave to the school – Christmas gifts, Easter Eggs, money donations, books and donations to the welfare fund.
## **Loraine Bant, Chair of Governors.**
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## **All Saints’ Committee 2024 Annual Report**
Although it had been decided at the start of 2024 to continue as a committee it became increasingly apparent that its remit overlapped significantly with the ‘Congregation Feedback Forum’ set up by Mark and the Fund-raising group chaired by Sara Gower. As a consequence the group did not meet in 2024 and towards the end of the year it was decided to formaly disband to avoid overlap
The balances of the accounts associated with All Saints as at 31.12.24:
All Saints account £4,159 Church House fund £2,366 All Saints Restoration Fund £5,626 Quex Fund £1,287
I’d like to thank the members of the All Saints committee for their many contributions over the years. They were a motivcated and enthusiastic group who had the best interests of All Saints and its congregation at heart
## **‘Open Church’ 2024 Annual Report**
The committee kept All Saints open on Saturday mornings in 2024 from 1000 to 1200 and I would like to take this opportunity to thank the volunteer team. Although visitor numbers are generally small, it provides a welcome opportunity for quiet reflection and prayer as well as making the church accessible to those interested in our architectural heritage or who have past connections with the church
A proposal to open on Wednesday mornings was abandonned because of a lack of volunteers
## **Dave Alker**
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## **Consultative Forum (CoCoa) 2024 Report**
At the 27[th] June 2024 PCC it was agreed that the three Church Committees would be discontinued and for a Consultative Forum to be created with representatives from the three Church communities invited following a time of prayer and discernment by the Priest-in-Charge. It has met so far on 22[nd] November 2024, 22[nd] January 2025 and 26[th] March 2025.
The following matters have been discussed:
- Birthdays and celebrations in Church and favourite hymns.
- Volume of organ during Church services.
- Young people and schools.
- PCC representation and ex-officio membership.
- Prayer Tree.
- Heating in Church.
- Sides people and welcoming.
- Parish Newsletter and Parish Magazine.
- Hymn Books.
- Open Church & improvements in noticeboards.
- Christmas services.
- Intergenerational Clubs.
- Dogs on Leads.
- Seamarsh Group and its current status.
- Flowers on the Garden of Remembrance at All Saints Church.
Discussions have been constructive and have helped to bring some improvements in the Parish.
## **Rev Mark Ham, Priest-in-Charge.**
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## **Junior Church Report 2024**
Junior Church has continued to meet on a weekly basis apart from the school summer holidays. Our numbers ranged from 2 to 9 per week. Three of our group went onto senior school in September and were given bibles as leaving presents. Our regular number at the end of 2024 was 7 although there are a few that drop in and out of the group at various times.
We continued using the ‘Roots’ books for our work and activities to follow the same lectionary as the church.
We went to see Jack and the beanstalk in February, performed by the Birchington Guild of Players. Once again, this was enjoyed by all.
Rev Mark joined us on several occasions during the year and was very good in joining in with the craft activities!
Thank you to Sue for her continued help and support every week. Also, thank you to Deirdre for stepping in when needed. **Sara Gower, Junior Church.**
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## **Pastoral Friends Report 2024**
Pastoral Friends remains active in the Parish and in 2024 served lunches once a month in Kearns Hall to between 30 and 40 people. The aim of this lunch is to provide company for those who are alone or find leaving their home difficult. There was no lunch in August, but an afternoon tea was held instead which proved to be popular. The year ended with a Christmas lunch at our December meeting.
A ‘big thank you’ to all the cooks, waiters, and those who clear up and provide lifts for these events.
Twice a month Pastoral Friends host a Coffee Morning so that members of our community can enjoy friendship and fellowship and Rev Mark is available should anyone need to speak with him.
Donations given at both of these events plus gifts from other people ensure that these two activities are self-financed.
## **Rev Mark Ham, Priest-in-Charge.**
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## **Communications Report 2024**
A weekly newsletter has continued to be produced with service type, church and times, Bible readings and the Collects for the next seven days. A prayer list was also included as well as information about forthcoming baptisms, marriages and funerals. Forthcoming events for the diary, and other information about the Parish are also regular features. The newsletter is available in paper form every Sunday at church services and is posted on Facebook, the Parish Website, A Church Near You and is displayed in our church noticeboards.
Our Facebook page is still operative and now has **over 1,000 members** and is used to post information and messages of encouragement. A Social Media Policy was adopted by the PCC in March 2024 which continues to be in place.
The noticeboards are regularly reviewed and refreshed on a weekly basis.
The PCC agreed that within ten days of a PCC meeting draft minutes would be sent to the PCC members, and a summary of those minutes posted in a file in all of our churches for the congregations to read. Signed copies of the PCC meeting are posted after the meeting at which the minutes are signed and again placed in the files at the back of the churches. This arrangement continues with good effect.
Articles are placed in the Parish magazine to communicate work that is ongoing in the Parish by the Priest-in-Charge or other individuals. Thank you to the Hinges for their unstinting work in editing and producing the Parish Magazine and for Bob who continued to edit it following the death of Tessa and who retired from the March 2025 edition. Mia Ottley, our Parish & Booking Administrator, is now the Editor and has taken up the role with interest and enthusiasm and we thank you for her commitment.
The Parish Website is ongoing and many thanks to Chris Hedges for its upkeep until his retirement in early 2025 when his role was undertaken by Mia.
I acknowledge fully that I do not always get communications right and so please let me know how communications can be improved if you have any views or ideas.
**Rev Mark Ham, Priest-in-Charge.**
## **Choir and Organ Report 2024.**
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As reported previously, we have suffered with numbers since returning after the pandemic. Following some advertising seeking new members, I am pleased to welcome Sonny into the choir, and we await the outcome of a couple more potential contacts. We are maintaining music during the Communion almost every week and sang again at the ecumenical Good Friday service. As is becoming traditional, we were able to augment the choir for the Lessons & Carols service and received many appreciative comments.
The organ remains in good condition, with just very minor ongoing maintenance required.
Alessandro is returning later this year for his next recital, and I hope that more from the congregation will attend to enjoy this.
I remain very grateful to Chris Hedges for his work at St Thomas and hope that we may work more closely in the future, bearing in mind the potential changes being discussed at present.
## **- Bell ringing Report 2024.**
As in past years, we continue to ring a quarter-peal each Sunday morning – just occasionally having to call in a ringer from elsewhere due to holidays and other commitments. Many of these quarters are rung and named for special birthdays or anniversaries, or in memory etc. of either members of the congregation or local residents. As in previous years, we have also rung many new methods over the last twelve months - 26 this year - giving us the privilege of naming them for, e.g. Saints Days, specific Sundays etc. We have now rung over 580 different methods altogether.
## **Tim Attride, Director of Music.**
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## **CAMEO Report 2024 (Come And Meet Each Other)**
CAMEO is a program of talks and activities for women. We hold our meetings on the afternoon of the second Thursday of the month at our members’ homes.
This year we have had talks on Coastal birds, Isle of Iona, Bellringing, mindfulness and St Peter’s village followed by a tour of the village We have also had a demonstration of Japanese drumming.
We have been collecting 5p’s for the Birchington Food Bank and have raised £75 so far.
The meetings are informal and we welcome new members.
## **Deirdre Elliott, Co-ordinator**
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Treasurer's Re
ort 2024
See Accounts
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## **Parish Fundraising Report 2024**
It was a busy year for the fundraising committee in 2024 with a lot of events taking place. The year started with a Gospel Big Sing and a table top sale. There were also the Parish Breakfasts (x4), which are always well attended. With further events including an organ recital, a games evening, Churchyard tour, Harvest Supper, a craft fair and the Christmas Sing-along.
Thank you to Mike little for organising two quizzes.
Our big fundraiser for the year was a concert by the Railway Swing Band in October. This raised a magnificent amount of over £1,700 and went into our restoration fund.
Other fundraising included our 100 club, book, plant and card sales, the new InPost lockers, Easy Fundraising and last but not least – recycling. Monies raised amounted to over £8,000.
A huge thank you to everyone on the team and to all those who have helped at various fundraising events. We couldn’t do without you. Thank you also to all who have supported by coming along to the events.
## **Sara Gower, Treasurer.**
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## **PCC Report 2024**
The PCC, comprising of 17 members (including Chair & Secretary), met six times in 2024, including two extraordinary meetings, as follows:
25[th] January, Ordinary meeting, 15 present, 1 apology, 1 absence.
14[th] March, Ordinary meeting, 12 present, 5 apologies.
27[th] June, Ordinary meeting, 12 present, 5 apologies.
11[th] July, Extraordinary meeting, 17 present.
26[th] September, Ordinary meeting, 13 present, 4 apologies.
7[th] November, Extraordinary meeting, 13 present, 3 apologies, 1 absence.
Matters discussed included:
Mission Planning;
Finances, including Total Return on Investments;
Safeguarding;
Sale of Buildings, including initial consultation meetings attendance / feedback etc.;
General maintenance and repair to all buildings including theft of lead / tiles, Lottery grants to cover major costs, PAT testing;
Hall bookings;
Employment of Church Administrator;
Deanery and Diocesan Synod reports;
Planned fundraising events;
Churchyard care and maintenance;
Service planning and details, including Family Eucharist, potential return to the Common Cup and the role of Lay Ministers;
Reordering of All Saints Birchington;
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Local Church Committees for All Saints, Birchington, St Mildred’s & St. Thomas Churches;
Social Media guidelines;
Liaison with and support for Park Lane School.
Thanks to members ending their stint and welcome to new members. **Tim Attride, PCC Secretary.**
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## **Deanery Synod Report 2024**
Deanery Synod met three times in 2024.
At our March meeting the Deanery Plan was discussed and Eco Church
On July 4[th] we met at St Peter’ Church, Broadstairs. On the agenda was Eco Church. We also had part of the meeting in breakout groups where Parishes were encouraged to discuss their successes and challenges ours being Breakfast Time and Supper Club and supporting older people as our strengths and encouraging young people to attend Church, the Parish Share and buildings as our challenges.
The Deanery Growth day was cancelled, and we were informed that +Rose would visit the Deanery in the Spring of 2025.
Wellbeing was discussed after a presentation at the November Synod – Mark and I were unable to attend at the last minute due to an urgent Parish matter and our other two reps were unavailable.
## **Rev Mark Ham and Loraine Bant.**
## **(Doug Holmes and Tim Maakestad).**
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## **Diocesan Synod Report 2024**
Diocesan Synod also met three times over the year:
On 16[th] March we were introduced to the new Diocesan Secretary – Iain Blythe and we enjoyed what we now know was our last Presidential address by ++ Justin Welby. After a presentation on Mission there was table and whole room discussion followed by information on strategy,
At our Diocesan Synod on 3[rd] July 2024 the following was covered:
The report from General Synod.
a presentation on and approval of 2023 Diocesan Annual Report.
we approved of Annual Report of the Diocesan Board of Education. indicative Budgets for 2025.
Diocesan Financial Projections to 2030.
and net Zero Carbon Updates.
At our third meeting in November the Strategic Programme was introduced covering Revitalisation, Young Disciple and New Christian Communities. We also discussed Youth Ministry, Deanery Planning, Net Zero and financial strategy and budgets.
There was also a Diocesan Roadshow in Minister on September 5[th ] MH and LB. LB attended the Creating Routes for Growing Disciples workshop and MH the Mission Action Planning for a Sustainable Future workshop. (There were also workshops run on Faith Speaking, noticing and naming God’s Movement and Parish Share and how parishes will be able to afford it workshops.)
We gave a brief talk on Good News Stories in our Parish - no other Parish offered anything!
## **Rev Mark Ham and Loraine Bant.**
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## **Electoral Roll Ofcer’s Report A.P.C.M. Sunday 18th May 2025.**
Every six years a new Electoral Roll has to be prepared. Therefore, a new Roll has been prepared for 2025.
The number of parishioners recorded on this Electoral Roll as of todays A.P.C.M. is **96.**
## **Geoff Pegg Electoral Roll Officer.**
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## **The Parochial Church Council**
# **of**
## **The Ecclesiastical Parish**
## **of**
## **All Saints Birchington**
## **with**
## **St Mildred Acol and St Thomas Minnis Bay**
(Charity Commission Registration Number : 1163660)
## **Financial Statements**
**for the year ended**
**31 December 2024**
## **Parochial Church Council of All Saints, Birchington**
## **Year ended 31 December 2024**
|**Contents**|**Page**|
|---|---|
|Trustees Annual Report|1 to 4|
|Treasurer's Report|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 15|
## **Parochial Church Council of All Saints, Birchington**
## **Trustees' Annual Report year ended 31 December 2024**
## **Reference and Administration Details**
Charity name The Parochial Church Council of the Ecclesiastical Parish of All Saints Birchington with St Mildred Acol and St Thomas Minnis Bay Other name Birchington PCC Registered Charity Number 1163660 Principal address The Parish Office, Church House, Kent Gardens BIRCHINGTON, Kent CT7 9RS
## **Trustees who manage the charity**
|The Reverend Mark Ham|Vicar and Chairman|
|---|---|
|Loraine Bant|Churchwarden|
|Michael Little|Churchwarden to May 2024|
|Paul Seymour|Churchwarden from May 2024|
|Timothy Attride|Secretary|
|Sara Gower|Treasurer|
|David Alker||
|Tessa Hinge|died May 2024|
|Douglas Holmes||
|Maureen Hudson||
|Neville Hudson||
|Michael Little|from May 2024|
|Timothy Maakestad||
|Geoffrey Pegg||
|Kathleen Porteous|from May 2024|
|Janette Porter||
|Michael Ransley|to May 2024|
|Paul Seymour|to May 2024|
|Bernard Taylor||
|Paul Webster||
|Gillian Whitehead|from May 2024|
Page 1
## **Parochial Church Council of All Saints, Birchington**
## **Trustees' Annual Report year ended 31 December 2024**
## **Names and addresses of advisors**
**Bankers** HSBC Westwood Cross Shopping Centre 26 Margate Road, Broadstairs CT10 2BF **Investment Managers** CCLA Senator House 85 Queen Victoria Street, London EC4V 4ET **Independent examiner** Andrew Webster FCA DChA 48 St Martin's Hill, Canterbury, Kent, CT1 1PP
## **Structure, Governance and Management**
Governing document Issued by the Church of England and adopted 2 January 1957 How the charity is constituted A formerly excepted charity as a Church of England Parish Trustee selection methods Trustees elected for a three year period by the members of the Church who are entered on the Electoral Roll.
## **Objectives and Activities**
## **Summary of the objects of the charity**
The PCC's charitable objects ('Promoting in the ecclesiastical parish the whole mission of the church') are primarily focussed on the advancement of religion, which is recognised as a charitable purpose having public benefit. All regular public worship is provided free of charge and open to all. In addition the PCC's further activities as listed below also have public benefit
Page 2
## **Parochial Church Council of All Saints, Birchington**
## **Trustees' Annual Report year ended 31 December 2024**
## **Summary of the main activities in relation to these objects**
- Provision of public worship in the parish church of All Saints Birchington and at the churches of St Mildred Acol and St Thomas Minnis Bay
- The provision of sacred spaces for personal prayer and contemplation
- The provision of pastoral work, including the visiting of the sick and bereaved.
- The teaching of Christianity through sermons, courses and small groups
- The promotion of the whole mission of the Church through the provision of activities for senior citizens, parents and toddlers and other special needs groups.
- The support of other charities in the UK and overseas.
## **Policy on Reserves**
The PCC aims to follow the advice of the Charity Commission in this respect but at the moment is having concerns in connection with paying the annual Parish Share to the Diocese.
## **Funds materially in deficit**
No fund of the charity is in deficit.
## **Accounting responsibilities of the trustees**
Charity law requires the trustees to prepare accounts for each financial year which gives a true and fair view of the state of affairs of the association and of the income and expenditure of the charity for that period. In preparing these accounts the trustees
- Select suitable accounting policies and then apply them consistently:
- Make judgements and estimates that are reasonable and prudent:
- Follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its operations
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
Page 3
## **Parochial Church Council of All Saints, Birchington**
**Trustees' Annual Report year ended 31 December 2024**
## **Approval**
This report was approved by the Trustees on and signed on their behalf
The Reverend Mark P Ham Vicar and Chairman
Page 4
## **Parochial Church Council of All Saints, Birchington**
## **Treasurer's Report - year ended 31 December 2024**
It has been another challenging and eventful year financially and again we have been unable to pay our full Parish Share. However we did pay £50,000 out of the £83,514 requested. Unfortunately our arrears to the Diocese are adding up and now stand at over £119,000.
After much deliberation by the PCC it was agreed on 26th January 2024thyat we would pass Total Return Resolution (TRR) for the Church Lands Endowment. The TRR took immediate effect upon its adoption by the majority vote of the Board of Trustees. It was confirmed in 2025 that it was for the Church Lands Endowment only. The starting value of the TRR was required and documents were located showing that the capital was introduced in August 1966 as £26,537. It was felt prudent and a duty of care for the PCC to apply inflationary increases from the date the money was received in 1966. Using the Bank of England's CPI calculator, this increased the starting figure from £26,537 to £419,000 as at January 2024. Please not there are two Church Lands investment accounts held with CCLA although the second account's starting point and original capital has not been identified.
Total Return is an accounting process which is related to the Church Lands endowment only. The original funds have been valued at today's worth. Any excess capital gains and income may be used for the purposes of the charity's objectives.
Our accounts have been updated this year to show the Total Return and my thanks go to Andrew and Tim in particular.
The Charity Commission loan repayment of £1,000 only was paid. The balance of the loan account stands at £42,789. The balance needs to get to £52,000 to be cleared by 2030.
You may notice that our planned giving has gone down. This is due to several of our congregation moving into nursing homes, moving away and passing away. Although we joined the Parish Giving Scheme in 2023 very few have signed up. Should you wish to know more please contact me and I can give you more details. I am very grateful to all of you that give on a regular basis, either by PGS, by standing order or envelopes.
The rent received from land is back to the normal rate now that the allotment invoices are back to once a year.
Fundraising this year included a table-top sale, quiz evenings, Gospel Big Sing, Churchyard tour Harvest Supper, Craft Fair and four Parish Breakfasts. The 100 club continued as did recycling.
Thank you to all those who have volunteered, helped, attended and taken part in any of our fundraising.
Monies from the Sybella Petley fund (Acol churchyard)were given out again to the Food Bank, Birchington Church of England Primary School and King Ethelbert's School for the poor of the parish.
Looking ahead 2025 will continue to be a challenging time for us all but we must put our trust in God to help us through the changes in our parish.
Thank you to everyone who has helped with the finances from their giving of time and their monies.
Sara Gower
Page 5
## **Parochial Church Council of All Saints, Birchington**
## **Independent Examiner's Report to the Trustees of the Parochial Church**
## **Council of All Saints Birchington**
I report on the financial statements of the charity for the year ended 31 December 2024 set out on pages 7 to 15
This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in a Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than PCC as a body, for my work or for this report.
## **Respective responsibilities of the Trustees and the Independent Examiner**
As trustees of the charity the members of the PCC are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
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 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;
- 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.
A G Webster FCA, DChA, FRSA 48 St Martin's Hill CANTERBURY CT1 1PP
Page 6
## **Parochial Church Council of All Saints, Birchington**
## **Statement of Financial Activities**
## **for the year ended 31 December 2024**
|Unrestricted Restricted Endowment
Total
Note
Funds
Funds
Funds
2024
£
£
£
£
Incoming Resources
2
Voluntary income:
Incoming resources from donors
48,325
6,950
55,275
Other voluntary incoming resources
Activities for generating funds:
38,820
2,900
41,720
Receipts from Church Activities
3,382
-
3,382
Other ordinary income resources:
13,144
222
13,366
Income from investments:
2,978
23,103
2,041
28,122
Total Incoming Resources
106,649
33,175
2,041
141,865
Resources Expended
3
Costs of generating funds:
Fund-raising and publicity
1,122
-
1,122
Charitable activities:
Grants made
1,365
1,351
2,716
Direct ministry expenditure
30,224
20,000
50,224
Church running expenses
31,220
1,052
32,272
Salaries and support costs
6,856
-
6,856
Church hall running costs
19,024
-
19,024
Administration
6,118
3,306
9,424
Major works
11,434
18,497
29,931
Total Resources Used
107,363
44,206
-
151,569
Net Incoming/(Outgoing)
Resources Before Transfers
-714
-11,031
2,041
-9,704
Transfers between funds
295,149
-295,149
Repayment of endowment
1,000
1,000
Increase in value of investments
18,730
18,730
Net Movement in Funds
-714
285,118
-274,378
10,026
Balances at 1 January 2024
3,014
83,447
858,073
944,534
Balances at 31 December 2024
2,300
368,565
583,695
954,560|Total
2023
£
58,778
41,450
4,846
37,243
27,532|
|---|---|
||169,849|
||1,479
4,314
65,619
27,905
3,867
11,778
11,946
3,172|
||130,080|
||39,769
3,000
71,068|
||113,837
830,697|
||944,534|
Page 7
## **Parochial Church Council of All Saints, Birchington**
## **Balance Sheet at 31 December 2024**
|**Balance Sheet at 31 December 2024**||
|---|---|
|Unrestricted Restricted Endowment
Total
Note
Funds
Funds
Funds
2024
£
£
£
£
Fixed Assets
Investment assets
CBF
Total return fund
4
253,361
500,000
753,361
Other funds
82,437
82,437
COIF
1,258
1,258
-
253,361
583,695
837,056
Current Assets
Cash at bank and in hand
Cash in hand
-
-
Current Account
1,551
1,551
Savings Account
69,208
69,208
CBF deposits
749
45,996
46,745
Net Current Assets
2,300
115,204
-
117,504
Net Assets
£
2,300
368,565
583,695
954,560
Funds
Unrestricted
General Fund
1,551
1,551
Capital Reserve
749
44,701
45,450
2,300
0
44,701
47,001
Restricted
Church Lands
4
296,914
500,000
796,914
Emma Simmons
5
583
1,258
1,841
Acol Churchyard Fund(SP)
5
9
27,007
27,016
Education Trust
5
1,851
10,729
12,580
Other restricted funds
5
69,208
69,208
368,565
538,994
907,559
Total Funds
£
2,300
368,565
583,695
954,560|Total
2023
£
817,096
1,230|
||818,326|
||5
1,568
80,655
43,980|
||126,208|
||944,534|
||1,568
45,147|
||46,715|
||776,438
1,783
26,639
12,299
80,660|
||897,819|
||944,534|
Approved by the Parochial Church Council on 2025 and signed on its behalf by:
The Reverend Mark P Ham Vicar and Chairman
Page 8
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
- 1 Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards.
## 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, assets 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 resources_
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant 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 and when the PCC is notified of its legal entitlement and can identify the amount due.
Funds raised by events are accounted for gross
Sales of magazines from the church are accounted for gross.
## _Other ordinary income_
Rental income from the letting of church premises is recognised when the rental is due.
## Resources expended
## _Activities directly relating to the work of the church_
The diocesan quota or parish share is accounted for when payable. During the year ended 31 December 2024 £50,000 was paid against an amount requested of £83,514. Over the last six years a total of £119,332 has been underpaid to the Diocese against the amounts requested. No provision has been made for this amount in these accounts in accordance with advice received from Diocesan House.
## Investments
Stock exchange investments are included at the mid market value on the date of the Balance Sheet. The three areas of land have not been included on the Balance Sheet as they are regarded to be of little or no commercial value.
Page 9
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
## 2 Incoming Resources
|Incoming Resources||||||
|---|---|---|---|---|---|
||Unrestricted|Restricted|Endowment|Total|Total|
||Funds|Funds|Funds|2024|2023|
||£|£|£|£|£|
|**Incoming resources from donors**||||||
|Planned Giving|26,641|||26,641|32,715|
|Collections|8,008|||8,008|6,448|
|Collections for charities|1,365|||1,365|1,937|
|Income Tax Recovered|7,867|||7,867|9,460|
|Donations & Legacies|4,444|6,950||11,394|8,218|
||48,325|6,950||55,275|58,778|
|**Activities for generating funds**||||||
|Fundraising activities|5,570|2,900||8,470|6,347|
|Magazine|828|||828|1,077|
|Church Hall Lettings|32,422|||32,422|34,026|
||38,820|2,900||41,720|41,450|
|**Receipts from Church Activities**||||||
|Fees|3,382|||3,382|4,846|
|**Other ordinary income resources**||||||
|Insurance claims|11,434|||11,434|3,290|
|Sale of land - Vicarage||||-|33,402|
|Grant from KCC||||-||
|Sundry income|1,710|222||1,932|551|
||13,144|222|-|13,366|37,243|
|**Income from investments**||||||
|Interest - Bank savings account||1,336||1,336|1,195|
|CBF Funds|1,303|21,767|2,041|25,111|23,685|
|Rent from land|1,675|||1,675|2,652|
||2,978|23,103|2,041|28,122|27,532|
|**Total Receipts**|106,649|33,175|2,041|141,865|169,849|
Page 10
## **Parochial Church Council of All Saints, Birchington**
**Notes to the Financial Statements** for the year ended 31 December 2024
3 Resources Used
|**Fund raising and publicity**
Fund raising expenses
Magazines
**Grants made**
Charitable giving
**Direct ministry expenditure**
Parish Share
Clergy working expenses
**Church running expenses**
Upkeep of services
Gas, Electric & Water
Insurance
Repairs & Maintenance
**Salaries and support costs**
**Church hall running costs**
**Administration**
Printing & Stationery
Miscellaneous
Bank Charges
Independent Examiner
Loan repayment
**Major works**
Dishwasher plumbing
CH Hse
Furley Page Pro advice
Roof repairs
Ins Claim
Garden Work
St T
Asbestos survey
CH Hse
Car Park Repairs
CH Hse
Roof Repairs
CH Hse
Caxton's Report
St M
**Total Payments**|Unrestricted Restricted Endowment
Total
Funds
Funds
Funds
2024
£
£
£
£
330
330
792
792
1,122
-
1,122
1,365
1,351
2,716
30,000
20,000
50,000
224
224
30,224
20,000
50,224
4,408
4,408
12,833
12,833
9,856
9,856
4,123
1,052
5,175
31,220
1,052
32,272
6,856
6,856
19,024
19,024
3,721
3,721
709
3,306
4,015
238
238
450
450
1,000
1,000
6,118
3,306
9,424
-
-
11,434
11,434
1,575
1,575
719
719
720
720
12,963
12,963
2,520
2,520
11,434
18,497
29,931
107,363
44,206
151,569|Total
2023
£
687
792|
|---|---|---|
|||1,479|
|||4,314|
|||65,000
619|
|||65,619|
|||5,160
7,739
9,714
5,292|
|||27,905|
|||3,867|
|||11,778|
|||5,510
2,784
252
400
3,000|
|||11,946|
|||765
2,407|
|||3,172|
|||130,080|
Page 11
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
**for the year ended 31 December 2024**
## 4 **Church Lands fund Total return movements**
|**Church Lands fund**
**Total return movements**||
|---|---|
|Balance at 26 January 2024
Gift component of the permanent endowment
Unapplied total return
Investment Fund
Deposit Accounts
Movement in the period to 31 December 2024
Addition to fund
Investment return: dividends and interest
Investment return: unrealised gains
Unapplied total return allocated to income
Net movements in the period
Balances at 31 December 2024
Gift component of the permanent endowment
Unapplied total return
Investment Fund
Deposit Accounts|Trust for
Unapplied Total
Total
Investment
Return
Endowment
£
£
£
500,000
500,000
227,472
227,472
40,428
40,428|
||500,000
267,900
767,900|
||1,000
1,000
20,577
20,577
2,042
2,042
25,395
25,395|
||0
49,014
49,014
-20,000
-20,000|
||0
29,014
29,014|
||500,000
500,000
253,361
253,361
43,553
43,553|
||500,000
296,914
796,914|
Page 12
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
## 5 Movements on restricted funds
|||Balance|Monies|Monies|Transfers|Balance|
|---|---|---|---|---|---|---|
|||1.1.2024|In|Out||31.12.2024|
|||£|£|£|£|£|
|Church Lands|Invest A/C||||252,867|252,867|
||Deposit A/Cs|188|20,577|-20,000||765|
||||||43,282|43,282|
|||188|20,577|-20,000|296,149|296,914|
|Emma Simmons||553|30|||583|
|Acol Churchyard (SP)||236|773|-1,000||9|
|Education Trust||1,810|387|-346||1,851|
|||2,787|21,767|-21,346|296,149|299,357|
|Movements on other restricted funds|||||||
|Junior Church||369|330|-312||387|
|All Saints||3,118|1,379|-338||4,159|
|AS Restoration fund||768|1,821||3,037|5,626|
|Church House||3,805||-1,439||2,366|
|Quex Chapel||1,087|200|||1,287|
|St Thomas||26,885|2,750|-2,461||27,174|
|St Mildred's||1,809|200|-819||1,190|
|Supper Club||-|330|-101|3,999|4,228|
|Messy Church||210||-35||175|
|Church Wardens Fund||281||||281|
|Vicar's Discretionary Fund||597|100|||697|
|Toddlers Group||256||||256|
|Music Fund||846||-100||746|
|Breakfast Time||2,878|2,490|-1,369|-3,999|-|
|Pastoral Friends||649|1,149|-52||1,746|
|Friends of Parish||3,049|30|-42|-3,037|-|
|Churches Together||156|192|-309||39|
|Sale of vicarage land||33,897|437|-15,483||18851|
|||80,660|11,408|-22,860|0|69,208|
|Total movements||83,447|33,175|-44,206|296,149|368,565|
Page 13
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
## **Details of Restricted Accounts**
## **Church Lands**
At a meeting of the PCC on 25 January 2024 it was resolved that as from that date the Investments relating to the Church Lands fund should be held on a total returns investment strategy so that the PCC can enhance their ability to fulfil the objects of the fund over the long term.
The original amount received for the sale of land at Minnis Road in 1966 amounted to £26,537. This represents the major proportion of the Church Lands fund. Using the Bank of England inflation calculator this amount had risen to some £419,000 by January 2024. As there is another smaller equity based investment and a deposit account it was decided on 27 March 2025 that the starting gift component of the permanent endowment should be set at £500.000.
The unapplied total return is to be used for the maintenance of the Parish Church and any residue can be used for repairing and beautifying the churches of Acol and Minnis Bay. Any remaining balance may be used in the furthering of the religious and other charitable work of the Church of England in the ecclesiastical parish.
## **Emma Simmons**
It's purpose is to benefit the poor/elderly of Acol and grants can be made to individuals.
## **Acol Churchyard (Sybella Petley)**
The capital is invested in an investment fund which is not available to the Parish. Interest is paid into our account and can be distributed to the deserving poor in the parish at Christmas.
## **Education Trust**
The Capital is invested in an investment fund which is not available to the Parish. Interest is paid into this account for educational purposes in the parish
## **SAVINGS ACCOUNT**
## **All Saints Fund**
These monies are from various legacies and fund raising over the years. A substantial amount was received from 'The Friends of All Saints' in 2009. These funds are to be used for All Saints.
## **St Mildred's Fund**
These funds are to be used for the upkeep of St Mildred's.
## **St Thomas Funds**
These funds have been raised from legacies, gift days and fundraising and are to be used for the upkeep of St Thomas Church and Kearns Hall.
Page 14
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
**for the year ended 31 December 2024**
## **Details of Restricted Accounts**
## **Details of land owned by the PCC**
The PCC own four pieces of land
The land on which the Acol village hall stands. Ground rent is charged at £200 p.a. as per the lease dated 18 March 2013 organised by the Diocese.
The Allotments at St James Terrace, Birchington. Land registry title number K985821 Piece of land off Canterbury Road, Birchington. Land registry title number K983757 Piece of land off Canterbury Road, Birchington. Land registry title number K983777
These pieces of land have been looked at by the Diocese and are regarded to have liittle commercial value at the present time.
Page 15
## **The Parochial Church Council**
# **of**
## **The Ecclesiastical Parish**
## **of**
## **All Saints Birchington**
## **with**
## **St Mildred Acol and St Thomas Minnis Bay**
(Charity Commission Registration Number : 1163660)
## **Financial Statements**
**for the year ended**
**31 December 2024**
## **Parochial Church Council of All Saints, Birchington**
## **Year ended 31 December 2024**
|**Contents**|**Page**|
|---|---|
|Trustees Annual Report|1 to 4|
|Treasurer's Report|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 15|
## **Parochial Church Council of All Saints, Birchington**
## **Trustees' Annual Report year ended 31 December 2024**
## **Reference and Administration Details**
Charity name The Parochial Church Council of the Ecclesiastical Parish of All Saints Birchington with St Mildred Acol and St Thomas Minnis Bay Other name Birchington PCC Registered Charity Number 1163660 Principal address The Parish Office, Church House, Kent Gardens BIRCHINGTON, Kent CT7 9RS
## **Trustees who manage the charity**
|The Reverend Mark Ham|Vicar and Chairman|
|---|---|
|Loraine Bant|Churchwarden|
|Michael Little|Churchwarden to May 2024|
|Paul Seymour|Churchwarden from May 2024|
|Timothy Attride|Secretary|
|Sara Gower|Treasurer|
|David Alker||
|Tessa Hinge|died May 2024|
|Douglas Holmes||
|Maureen Hudson||
|Neville Hudson||
|Michael Little|from May 2024|
|Timothy Maakestad||
|Geoffrey Pegg||
|Kathleen Porteous|from May 2024|
|Janette Porter||
|Michael Ransley|to May 2024|
|Paul Seymour|to May 2024|
|Bernard Taylor||
|Paul Webster||
|Gillian Whitehead|from May 2024|
Page 1
## **Parochial Church Council of All Saints, Birchington**
## **Trustees' Annual Report year ended 31 December 2024**
## **Names and addresses of advisors**
**Bankers** HSBC Westwood Cross Shopping Centre 26 Margate Road, Broadstairs CT10 2BF **Investment Managers** CCLA Senator House 85 Queen Victoria Street, London EC4V 4ET **Independent examiner** Andrew Webster FCA DChA 48 St Martin's Hill, Canterbury, Kent, CT1 1PP
## **Structure, Governance and Management**
Governing document Issued by the Church of England and adopted 2 January 1957 How the charity is constituted A formerly excepted charity as a Church of England Parish Trustee selection methods Trustees elected for a three year period by the members of the Church who are entered on the Electoral Roll.
## **Objectives and Activities**
## **Summary of the objects of the charity**
The PCC's charitable objects ('Promoting in the ecclesiastical parish the whole mission of the church') are primarily focussed on the advancement of religion, which is recognised as a charitable purpose having public benefit. All regular public worship is provided free of charge and open to all. In addition the PCC's further activities as listed below also have public benefit
Page 2
## **Parochial Church Council of All Saints, Birchington**
## **Trustees' Annual Report year ended 31 December 2024**
## **Summary of the main activities in relation to these objects**
- Provision of public worship in the parish church of All Saints Birchington and at the churches of St Mildred Acol and St Thomas Minnis Bay
- The provision of sacred spaces for personal prayer and contemplation
- The provision of pastoral work, including the visiting of the sick and bereaved.
- The teaching of Christianity through sermons, courses and small groups
- The promotion of the whole mission of the Church through the provision of activities for senior citizens, parents and toddlers and other special needs groups.
- The support of other charities in the UK and overseas.
## **Policy on Reserves**
The PCC aims to follow the advice of the Charity Commission in this respect but at the moment is having concerns in connection with paying the annual Parish Share to the Diocese.
## **Funds materially in deficit**
No fund of the charity is in deficit.
## **Accounting responsibilities of the trustees**
Charity law requires the trustees to prepare accounts for each financial year which gives a true and fair view of the state of affairs of the association and of the income and expenditure of the charity for that period. In preparing these accounts the trustees
- Select suitable accounting policies and then apply them consistently:
- Make judgements and estimates that are reasonable and prudent:
- Follow applicable accounting standards, subject to any material departures disclosed and explained in the accounts
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its operations
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
Page 3
## **Parochial Church Council of All Saints, Birchington**
**Trustees' Annual Report year ended 31 December 2024**
## **Approval**
This report was approved by the Trustees on and signed on their behalf
The Reverend Mark P Ham Vicar and Chairman
Page 4
## **Parochial Church Council of All Saints, Birchington**
## **Treasurer's Report - year ended 31 December 2024**
It has been another challenging and eventful year financially and again we have been unable to pay our full Parish Share. However we did pay £50,000 out of the £83,514 requested. Unfortunately our arrears to the Diocese are adding up and now stand at over £119,000.
After much deliberation by the PCC it was agreed on 26th January 2024thyat we would pass Total Return Resolution (TRR) for the Church Lands Endowment. The TRR took immediate effect upon its adoption by the majority vote of the Board of Trustees. It was confirmed in 2025 that it was for the Church Lands Endowment only. The starting value of the TRR was required and documents were located showing that the capital was introduced in August 1966 as £26,537. It was felt prudent and a duty of care for the PCC to apply inflationary increases from the date the money was received in 1966. Using the Bank of England's CPI calculator, this increased the starting figure from £26,537 to £419,000 as at January 2024. Please not there are two Church Lands investment accounts held with CCLA although the second account's starting point and original capital has not been identified.
Total Return is an accounting process which is related to the Church Lands endowment only. The original funds have been valued at today's worth. Any excess capital gains and income may be used for the purposes of the charity's objectives.
Our accounts have been updated this year to show the Total Return and my thanks go to Andrew and Tim in particular.
The Charity Commission loan repayment of £1,000 only was paid. The balance of the loan account stands at £42,789. The balance needs to get to £52,000 to be cleared by 2030.
You may notice that our planned giving has gone down. This is due to several of our congregation moving into nursing homes, moving away and passing away. Although we joined the Parish Giving Scheme in 2023 very few have signed up. Should you wish to know more please contact me and I can give you more details. I am very grateful to all of you that give on a regular basis, either by PGS, by standing order or envelopes.
The rent received from land is back to the normal rate now that the allotment invoices are back to once a year.
Fundraising this year included a table-top sale, quiz evenings, Gospel Big Sing, Churchyard tour Harvest Supper, Craft Fair and four Parish Breakfasts. The 100 club continued as did recycling.
Thank you to all those who have volunteered, helped, attended and taken part in any of our fundraising.
Monies from the Sybella Petley fund (Acol churchyard)were given out again to the Food Bank, Birchington Church of England Primary School and King Ethelbert's School for the poor of the parish.
Looking ahead 2025 will continue to be a challenging time for us all but we must put our trust in God to help us through the changes in our parish.
Thank you to everyone who has helped with the finances from their giving of time and their monies.
Sara Gower
Page 5
## **Parochial Church Council of All Saints, Birchington**
## **Independent Examiner's Report to the Trustees of the Parochial Church**
## **Council of All Saints Birchington**
I report on the financial statements of the charity for the year ended 31 December 2024 set out on pages 7 to 15
This report is made solely to the charity's Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in a Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than PCC as a body, for my work or for this report.
## **Respective responsibilities of the Trustees and the Independent Examiner**
As trustees of the charity the members of the PCC are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
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 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;
- 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.
A G Webster FCA, DChA, FRSA 48 St Martin's Hill CANTERBURY CT1 1PP
Page 6
## **Parochial Church Council of All Saints, Birchington**
## **Statement of Financial Activities**
## **for the year ended 31 December 2024**
|Unrestricted Restricted Endowment
Total
Note
Funds
Funds
Funds
2024
£
£
£
£
Incoming Resources
2
Voluntary income:
Incoming resources from donors
48,325
6,950
55,275
Other voluntary incoming resources
Activities for generating funds:
38,820
2,900
41,720
Receipts from Church Activities
3,382
-
3,382
Other ordinary income resources:
13,144
222
13,366
Income from investments:
2,978
23,103
2,041
28,122
Total Incoming Resources
106,649
33,175
2,041
141,865
Resources Expended
3
Costs of generating funds:
Fund-raising and publicity
1,122
-
1,122
Charitable activities:
Grants made
1,365
1,351
2,716
Direct ministry expenditure
30,224
20,000
50,224
Church running expenses
31,220
1,052
32,272
Salaries and support costs
6,856
-
6,856
Church hall running costs
19,024
-
19,024
Administration
6,118
3,306
9,424
Major works
11,434
18,497
29,931
Total Resources Used
107,363
44,206
-
151,569
Net Incoming/(Outgoing)
Resources Before Transfers
-714
-11,031
2,041
-9,704
Transfers between funds
295,149
-295,149
Repayment of endowment
1,000
1,000
Increase in value of investments
18,730
18,730
Net Movement in Funds
-714
285,118
-274,378
10,026
Balances at 1 January 2024
3,014
83,447
858,073
944,534
Balances at 31 December 2024
2,300
368,565
583,695
954,560|Total
2023
£
58,778
41,450
4,846
37,243
27,532|
|---|---|
||169,849|
||1,479
4,314
65,619
27,905
3,867
11,778
11,946
3,172|
||130,080|
||39,769
3,000
71,068|
||113,837
830,697|
||944,534|
Page 7
## **Parochial Church Council of All Saints, Birchington**
## **Balance Sheet at 31 December 2024**
|**Balance Sheet at 31 December 2024**||
|---|---|
|Unrestricted Restricted Endowment
Total
Note
Funds
Funds
Funds
2024
£
£
£
£
Fixed Assets
Investment assets
CBF
Total return fund
4
253,361
500,000
753,361
Other funds
82,437
82,437
COIF
1,258
1,258
-
253,361
583,695
837,056
Current Assets
Cash at bank and in hand
Cash in hand
-
-
Current Account
1,551
1,551
Savings Account
69,208
69,208
CBF deposits
749
45,996
46,745
Net Current Assets
2,300
115,204
-
117,504
Net Assets
£
2,300
368,565
583,695
954,560
Funds
Unrestricted
General Fund
1,551
1,551
Capital Reserve
749
44,701
45,450
2,300
0
44,701
47,001
Restricted
Church Lands
4
296,914
500,000
796,914
Emma Simmons
5
583
1,258
1,841
Acol Churchyard Fund(SP)
5
9
27,007
27,016
Education Trust
5
1,851
10,729
12,580
Other restricted funds
5
69,208
69,208
368,565
538,994
907,559
Total Funds
£
2,300
368,565
583,695
954,560|Total
2023
£
817,096
1,230|
||818,326|
||5
1,568
80,655
43,980|
||126,208|
||944,534|
||1,568
45,147|
||46,715|
||776,438
1,783
26,639
12,299
80,660|
||897,819|
||944,534|
Approved by the Parochial Church Council on 2025 and signed on its behalf by:
The Reverend Mark P Ham Vicar and Chairman
Page 8
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
- 1 Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards.
## 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, assets 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 resources_
Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under covenant 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 and when the PCC is notified of its legal entitlement and can identify the amount due.
Funds raised by events are accounted for gross
Sales of magazines from the church are accounted for gross.
## _Other ordinary income_
Rental income from the letting of church premises is recognised when the rental is due.
## Resources expended
## _Activities directly relating to the work of the church_
The diocesan quota or parish share is accounted for when payable. During the year ended 31 December 2024 £50,000 was paid against an amount requested of £83,514. Over the last six years a total of £119,332 has been underpaid to the Diocese against the amounts requested. No provision has been made for this amount in these accounts in accordance with advice received from Diocesan House.
## Investments
Stock exchange investments are included at the mid market value on the date of the Balance Sheet. The three areas of land have not been included on the Balance Sheet as they are regarded to be of little or no commercial value.
Page 9
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
## 2 Incoming Resources
|Incoming Resources||||||
|---|---|---|---|---|---|
||Unrestricted|Restricted|Endowment|Total|Total|
||Funds|Funds|Funds|2024|2023|
||£|£|£|£|£|
|**Incoming resources from donors**||||||
|Planned Giving|26,641|||26,641|32,715|
|Collections|8,008|||8,008|6,448|
|Collections for charities|1,365|||1,365|1,937|
|Income Tax Recovered|7,867|||7,867|9,460|
|Donations & Legacies|4,444|6,950||11,394|8,218|
||48,325|6,950||55,275|58,778|
|**Activities for generating funds**||||||
|Fundraising activities|5,570|2,900||8,470|6,347|
|Magazine|828|||828|1,077|
|Church Hall Lettings|32,422|||32,422|34,026|
||38,820|2,900||41,720|41,450|
|**Receipts from Church Activities**||||||
|Fees|3,382|||3,382|4,846|
|**Other ordinary income resources**||||||
|Insurance claims|11,434|||11,434|3,290|
|Sale of land - Vicarage||||-|33,402|
|Grant from KCC||||-||
|Sundry income|1,710|222||1,932|551|
||13,144|222|-|13,366|37,243|
|**Income from investments**||||||
|Interest - Bank savings account||1,336||1,336|1,195|
|CBF Funds|1,303|21,767|2,041|25,111|23,685|
|Rent from land|1,675|||1,675|2,652|
||2,978|23,103|2,041|28,122|27,532|
|**Total Receipts**|106,649|33,175|2,041|141,865|169,849|
Page 10
## **Parochial Church Council of All Saints, Birchington**
**Notes to the Financial Statements** for the year ended 31 December 2024
3 Resources Used
|**Fund raising and publicity**
Fund raising expenses
Magazines
**Grants made**
Charitable giving
**Direct ministry expenditure**
Parish Share
Clergy working expenses
**Church running expenses**
Upkeep of services
Gas, Electric & Water
Insurance
Repairs & Maintenance
**Salaries and support costs**
**Church hall running costs**
**Administration**
Printing & Stationery
Miscellaneous
Bank Charges
Independent Examiner
Loan repayment
**Major works**
Dishwasher plumbing
CH Hse
Furley Page Pro advice
Roof repairs
Ins Claim
Garden Work
St T
Asbestos survey
CH Hse
Car Park Repairs
CH Hse
Roof Repairs
CH Hse
Caxton's Report
St M
**Total Payments**|Unrestricted Restricted Endowment
Total
Funds
Funds
Funds
2024
£
£
£
£
330
330
792
792
1,122
-
1,122
1,365
1,351
2,716
30,000
20,000
50,000
224
224
30,224
20,000
50,224
4,408
4,408
12,833
12,833
9,856
9,856
4,123
1,052
5,175
31,220
1,052
32,272
6,856
6,856
19,024
19,024
3,721
3,721
709
3,306
4,015
238
238
450
450
1,000
1,000
6,118
3,306
9,424
-
-
11,434
11,434
1,575
1,575
719
719
720
720
12,963
12,963
2,520
2,520
11,434
18,497
29,931
107,363
44,206
151,569|Total
2023
£
687
792|
|---|---|---|
|||1,479|
|||4,314|
|||65,000
619|
|||65,619|
|||5,160
7,739
9,714
5,292|
|||27,905|
|||3,867|
|||11,778|
|||5,510
2,784
252
400
3,000|
|||11,946|
|||765
2,407|
|||3,172|
|||130,080|
Page 11
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
**for the year ended 31 December 2024**
## 4 **Church Lands fund Total return movements**
|**Church Lands fund**
**Total return movements**||
|---|---|
|Balance at 26 January 2024
Gift component of the permanent endowment
Unapplied total return
Investment Fund
Deposit Accounts
Movement in the period to 31 December 2024
Addition to fund
Investment return: dividends and interest
Investment return: unrealised gains
Unapplied total return allocated to income
Net movements in the period
Balances at 31 December 2024
Gift component of the permanent endowment
Unapplied total return
Investment Fund
Deposit Accounts|Trust for
Unapplied Total
Total
Investment
Return
Endowment
£
£
£
500,000
500,000
227,472
227,472
40,428
40,428|
||500,000
267,900
767,900|
||1,000
1,000
20,577
20,577
2,042
2,042
25,395
25,395|
||0
49,014
49,014
-20,000
-20,000|
||0
29,014
29,014|
||500,000
500,000
253,361
253,361
43,553
43,553|
||500,000
296,914
796,914|
Page 12
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
## 5 Movements on restricted funds
|||Balance|Monies|Monies|Transfers|Balance|
|---|---|---|---|---|---|---|
|||1.1.2024|In|Out||31.12.2024|
|||£|£|£|£|£|
|Church Lands|Invest A/C||||252,867|252,867|
||Deposit A/Cs|188|20,577|-20,000||765|
||||||43,282|43,282|
|||188|20,577|-20,000|296,149|296,914|
|Emma Simmons||553|30|||583|
|Acol Churchyard (SP)||236|773|-1,000||9|
|Education Trust||1,810|387|-346||1,851|
|||2,787|21,767|-21,346|296,149|299,357|
|Movements on other restricted funds|||||||
|Junior Church||369|330|-312||387|
|All Saints||3,118|1,379|-338||4,159|
|AS Restoration fund||768|1,821||3,037|5,626|
|Church House||3,805||-1,439||2,366|
|Quex Chapel||1,087|200|||1,287|
|St Thomas||26,885|2,750|-2,461||27,174|
|St Mildred's||1,809|200|-819||1,190|
|Supper Club||-|330|-101|3,999|4,228|
|Messy Church||210||-35||175|
|Church Wardens Fund||281||||281|
|Vicar's Discretionary Fund||597|100|||697|
|Toddlers Group||256||||256|
|Music Fund||846||-100||746|
|Breakfast Time||2,878|2,490|-1,369|-3,999|-|
|Pastoral Friends||649|1,149|-52||1,746|
|Friends of Parish||3,049|30|-42|-3,037|-|
|Churches Together||156|192|-309||39|
|Sale of vicarage land||33,897|437|-15,483||18851|
|||80,660|11,408|-22,860|0|69,208|
|Total movements||83,447|33,175|-44,206|296,149|368,565|
Page 13
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
## **for the year ended 31 December 2024**
## **Details of Restricted Accounts**
## **Church Lands**
At a meeting of the PCC on 25 January 2024 it was resolved that as from that date the Investments relating to the Church Lands fund should be held on a total returns investment strategy so that the PCC can enhance their ability to fulfil the objects of the fund over the long term.
The original amount received for the sale of land at Minnis Road in 1966 amounted to £26,537. This represents the major proportion of the Church Lands fund. Using the Bank of England inflation calculator this amount had risen to some £419,000 by January 2024. As there is another smaller equity based investment and a deposit account it was decided on 27 March 2025 that the starting gift component of the permanent endowment should be set at £500.000.
The unapplied total return is to be used for the maintenance of the Parish Church and any residue can be used for repairing and beautifying the churches of Acol and Minnis Bay. Any remaining balance may be used in the furthering of the religious and other charitable work of the Church of England in the ecclesiastical parish.
## **Emma Simmons**
It's purpose is to benefit the poor/elderly of Acol and grants can be made to individuals.
## **Acol Churchyard (Sybella Petley)**
The capital is invested in an investment fund which is not available to the Parish. Interest is paid into our account and can be distributed to the deserving poor in the parish at Christmas.
## **Education Trust**
The Capital is invested in an investment fund which is not available to the Parish. Interest is paid into this account for educational purposes in the parish
## **SAVINGS ACCOUNT**
## **All Saints Fund**
These monies are from various legacies and fund raising over the years. A substantial amount was received from 'The Friends of All Saints' in 2009. These funds are to be used for All Saints.
## **St Mildred's Fund**
These funds are to be used for the upkeep of St Mildred's.
## **St Thomas Funds**
These funds have been raised from legacies, gift days and fundraising and are to be used for the upkeep of St Thomas Church and Kearns Hall.
Page 14
## **Parochial Church Council of All Saints, Birchington**
## **Notes to the Financial Statements**
**for the year ended 31 December 2024**
## **Details of Restricted Accounts**
## **Details of land owned by the PCC**
The PCC own four pieces of land
The land on which the Acol village hall stands. Ground rent is charged at £200 p.a. as per the lease dated 18 March 2013 organised by the Diocese.
The Allotments at St James Terrace, Birchington. Land registry title number K985821 Piece of land off Canterbury Road, Birchington. Land registry title number K983757 Piece of land off Canterbury Road, Birchington. Land registry title number K983777
These pieces of land have been looked at by the Diocese and are regarded to have liittle commercial value at the present time.
Page 15