Parochial Church Council of Higham with Merston
Annual
Report
2024

Parochial Church Council of Higham with Merston
Incumbent:
The Revd. Canon Clive W Jones
Principal Address:
The Vicarage
Hermitage Road
Higham
Rochester
Kent
ME3 7NE
Registered Charity No.: 1169926
Independent Examiner:
Mr Martyn Burt
Adventus Accounting Solutions,
Ashby Acres, Chapel Lane,
Ashby-cum-Fenby, Grimsby,
DN37 OQT.
Bsc (Hons) ACMA, CGMA
Banks:
Barclays Bank PLC
Dartford Group
Gravesend
National Savings Bank
Glasgow
Scotland
Santander PLC
Merseyside
CAF Bank Ltd
West Malling
Kent

Parochial Church Council of Higham with Merston
Report on the proceedings of the Council
Aim and Purpose
St. John's Parochial Church Council (PCC) has the responsibility of co-operating with the Priest in Charge,
the Reverend Canon Clive W Jones, in promoting in the ecGlesiastiGal parish the whole mission of the
Church, pastoral, evangelistic, social and ecumenical.
ob￿CtiveS and Activities
The PCC is committed to enabling as many people as possible to use and worship at our church and to
be(x)me part of our parish community at St. John's. The PCC collaborates with the Parish Priest and
Churchwardens in decisions made about acts of worship particularly with a view to involving the groups and
organisations that operate within the parish. Our pattern of worship is hinged on the regular celebration of
Mass and Morning and Evening prayer. Our worship puts faith into pradice through prayer, scripture and
Sacrament.
Publlc Bénèflt
Vthen planning our activities for the year, Ihe Parish Priest, Churchwardens and PCC have considered the
Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the
adVan￿rnent of religion. In particular, we try to enable ordinary people to live out their faith as part of our
parish community through:
Worship and prayer,. learning about the Gospel
Provision of pastoral care for both those who live within the parish and non-resident worshippers
Loading our Church into Growth - Missionary and outreach work
To facilitate this work, it is important that we maintain Ihe fabric of the Church of St. John and its churchyard
and the churchyard of St. Mary's, Higham.
Administrative Inforrnation
St. John's Church is situated in Higham, Kent. It is in the Deanery of Gravesend, part of the Church of
England Diocese of Rochester, and under the Episcopal care of Ihe Bishop of Richborough.
The PCC is a t)ody corpordte (PCC Powers and Measure 1956, Church Representation Rules 2020,
amended 2023) and a charity registered wrth the Charity Commission. The PCC takes regard of the Charity
Governance Code and is working towards compliance with the Code where it is relevant to the PCC'S
activities.
PCC members who have served during 2024 are,.
Ex Officlo."
Parish Priesl
Churchwardens
The Ravd. Canon Clive Jones
Mrs Helen Walker
Mrs Teresa Joblin
Chair
V[￿-chair
Representatives on the Deanery Synod..
Miss Lynne Chesterton - Elected May 2023.
Mr Neil Jerome - Elected September 2023.
Elected Members
Mr Edward Hance
Mrs Valerie Laurens
Mrs Carole Rough
Mrs Sarah Wright
Mrs Anne Tammas-williams
Mrs Nancy Hughes
Mrs Elizabeth Croker
Mrs Tracey Jerome
Mrs Catherine Ody
Mrs C18ire Howes
St8pped down - May 2024.
Asst. Hon. Treasurer & Data Compliance Officer
DBS First Recruiter
Hon. Secretary & Electoral Roll Officer
Hon. Treasurer
DBS Second Recrurter.
Parish Safeguarding Officer
Elected April 2024

Parochial Church Council of Higham with Merston
Racruitment and appointmont of Now Trustees
The method of appointment of PCC members is set out in the Church Representation Rules. All church
attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
Induetion and training of Now Trugta•e
All new members of the PCC are mentored by seNing members and are advised of their duties and
responsibilities.
Committee8
To manage its time in an effective way, the PCC operates several committees, which rneet as appropriate
throughout the year. The Parish Priest is an ex officio member of all committees including one or both of
the Churchwardens. Committee5 have the power to co-opt non-PCC members for a specified period of time
as appropriate.
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 Churchwardens are ex
officio members and usually the Secretary, Treasurer (andlor the Assistant Treasurer) and one other PCC
mernbei. This should equate to about one third of the PCC.
Finance Committee.. oversees the general financial dimension of the work of St. John's by monitoring
income and expenditure and preparing budgets for future expenditure. It is responsible for the co-ordination
of the annual review of Planned Giving, which usually takes pla￿ during February. They also normally
provide a recommended plan for the PCC'S charitable giving each year. The comm"rttee usually comprises
the Treasurer and Assistant Treasurer, Stewardship Recorder and both Churchwardens.
Social Committee." is responsible for the organisation of various fund-raising events throughout th8 year,
refreshments after special services and any other social aspects of life at St. John's to bring together our
Church and our communrty.
Policle8 Commlttee.. was established to ensure that matters which require a standard response to any
possible enquiries are agreed by the Parish Priest and the PCC, e.g., baptism, burial, St. Mary's Church and
Churchyard, marriage, blessings, St. George's School, content in principlelmanagement of St John's
website, etc.
Social Media & Communicatlons Commlttee.. was established to co-ordinate and oversee all aspect3 of
media used by St. John's as tools in furthering the Church's work in the Community.
Volunteers
Members of the PCC act in a voluntary capacity and very much rely on the assistance of people outside of
the Council. It has not been possible to quantify the value of volunteers.
Church Attendance
At the Annual Parochial Church Meeting held on the 21st April 2024 it was reported thal the number of
names on the Electoral Roll stood at 66.
Sunday attendance of adults, together with the number of communicants, has been stable over the year.
Children's attendance remains variable week to week but a core group of children with their families do
attend.
Zoom Masses remain available throughout the year and the aim is for these to be an ongoing offer while
there is a need. Some Parishioners still use the Zoom Mass offer e.g. when unwell, away on holiday.
The Remembrance Sunday Mass was very well attended, espécially from among the uniformed
organisations this year.
Achlevements and Performance
A total of 6 PCC meetings took place between January and December 2024 on a bi-monthly basis wilh an
average of 12 rnembeis in attendan￿ . There have been 2 Extraordinary meetings. with Standing
Committee meetingsl decisions taking place via email.

Parochial Church Councll of Higham with Merston
Eplscopal Gare." Fomial application was made to the Bishop of Rochester in 2015 to ask for arrangements
for episcopal care to be made in accordance with the House of Bishop's Declaration on the ministry of
Bishops and Priests. The PCC reviewed rts resolutions with regard to the ordination of women as bishops
and priests in July 2021 and agreed that its position was unaltered.
Suspension of Living - Fr Clive has written lo our Patrons to ask for support in having the patronage of the
Living un-suspended in order to be Vicar rather than Priest in Charge. A letter is also being sent from the
PCG.
Worship and Prayer." Ex￿pt for Thursdays, the daily celebration of Mass continues to form our main act of
worship at St. John's. The opportunity to request weekly intercession and thanksgiving Prayers has
continued to be made available. The chance to light individual, votive candles in memory of deceased loved
ones on All Souls Day continues to be popular. The Church, being open for prayer, is used by others as well
as members. Lighting prayer candles is a frequent occurrence most days.
As well as our regular ser4ices, we enable the wider community to celebrate and thank God at the
milestones of life's journey. We have celebrated 2 Baptisms and 4 Marriages in our Church and have led 6
funerals for the Community, 4 of these at the crematorium, and 2 in ChurGh'. 8 burials of ashes have taken
place.
Muslc.. We do not have a contracted Organist at St John's. Mr. John Mountford, our previous supporting
organist left St John's in July, for a new job out of the local area. Various organists have conlinued
upporting with music and Mr Andrew Linn is now our main supporting organist, playing at services and
-working with the Singing Group.
Mission and Evangellsm.. has continued to be at the forefront of the PCC'S discussions. The Monthly
Prayer Cycle continues to be used, ensuring that every road within the village is prayed for along with
various village organisations and businesses. The cycle of prayer for the 'Richborough family of Parishes, is
also used daily. The rnonthly Coffee and Conversation sessions which provide a rneeting place on a
Satuiday morning for anyone in the village wishing to get out of the house, meeumake friends and have a
good chat took place. Lent Lunches have again been held on Saturdays in Lent 2024. raising money to
support Christian Aid.
There continued to be members among the congregation who seNe the village communty e.g. Friends of
S. Mary's, Higham Hisiory Group, knit and natter.
Church members and the wider parish are invited to donate to a food collection at St John's. at least once a
month, which is then taken to a foodbank in Gravesend. The generosity of donors has been amazing.
In these ways, the people of God and the Church of Christ are working for the benefit of the entire
community.
The men's group which was launched in January, continues to be successful and there is a core group
attending regularty, Rolfe's Charity agreed it could support the cost of refreshments for this group and may
91so support the cost of speak@rs if needed.
. A Lent group was organised this year, studying a variety of Christian Themes, which was well supported.
A Community Carol Servi￿ was held on the fourth Sunday of Advent which was well attended. The Crib
service on Christmas Eve was also well attended. Both events drew in a number of participants from outside
the usual Congregation.
Fr Clive continues to build links with Higham Primary School and Gads Hill School. He ran an Easter 'messy
church, event for Higham School's, Year 4, funded by Rolfe's Charity. He also attended Gads Hill's
Centenary Service at Rochester Cathedral. He attended both schools, carol services, presiding at Gads
Hill's service in Rochester Cathedral, and is involved in assemblies.
Children and Youth work." All activities for children and young people throughout the year are approved
by the PCC and subject to the usual permission being granted. All volunteers working with children require
the approval of the PCC and are DBS checked, where necessary. We follow Diocese & Parish guidelines
for safeguarding and social media. The safeguarding contacts for children are publicised throughout St
John's and on our website.
A growing number of families attend Junior Church ￿gUlarlY and are gelling together in their own fellowship.
Regular communication to families continues via email. Our teaching team remains at three., additional
teacherslleaders would be very much welcomed. We ar8 hoping that parents, who are becoming
increasingly confidont and helpful during Junlor Church, may be encouraged to help lead in the near future.
We are very appreciative of the Glergy's active encouragement of families and Junior Church and the
children's participation in Masses. The Junior Church presented Fr Clive with a decorated shepherd's crook
on his Silver Jubilee, and they laid a wreath at the war memorial on Rernembran¢e Sunday. We conducted

Parochial Church Council of Higham with Merston
a Junior Church Posada with figures of Mary & Joseph being hosted by families throughout Advent. We had
a Children's Activty Table at the Christmas Fair. Children were involved in the making of Christingles, and
in participating with readings at the Crib Service as well as helping to place figures in the crib.
Four of our older youth participated in a day out at Carroty Wood in October half term again this year, along
with Fr Clive and Nancy Hughes. and several churches from south London. The day consisted of outdoor
adventure, sports, craft, and worship activities. We plan to repeat this in 2025 if possible and hope we can
encourage more youth to attend.
Fr Clive & Nancy attended the Walsingham Youth Pilgrimage in August with one youth from All Saints Perry
Street (together with youth from Belvedere and Abbey Wood), and we hope that youth from Higham will be
able to attend in 2025.
We envisage promoting Junior Church further in the coming year and will continue to write articles for the
Higham Bridge magazine.
Social Media and Communlcatlons Committoo.. The Higham Bridge - this magazine continues to provide
a link between St John's and the village, with some local organisations providin9 content. The number of
copies printed each month was 225. The price of the magazine was reviewed in 2024, but no change was
made. The cost to subscribers remained at 70p per issue - £7 for a year. and was not increased for the
period October 2023- September 2024. The digital version remained at19 subscribers at the reduced
charge of £5 for the year and again assisted to maintain the price charged. There is a reliable team of
volunteers who produce the magazine and others who distribute it to the subscribers. Without them it would
not be possible to produce this village magazine. There is an ongoing problem of finding new distributors to
replace those who are no longer able to undertake this task. Articles are sought for more contributions to be
added to the content. The magazine provides a valuable financial contribution to the income to maintain the
church.
The St John's Church Website - The website format was again changed to update and modernise the look
of pages. Weekly church bulletins are piovided online for those who are unable to attend mass. It provides a
place for reminders of special mass celebrations, foodbank collection dates, and a source for daily readings,
etc. Work on the website is ongoing with updates made to ensure accuracy of content.
Facebook & Twitter - Our social networking sites enable us to engage with the congregation, the
community and the wider church with newslannouncements, seasonal ￿lebratIonS and campaigns, and
inspirational content. We follow Diocesan policy and guidelines for adults and children, and respect those
who do not wish to appear on social media. We are always seeking to improve the relevance and vrtalty of
our social media activity. Visits to our Facebook page have increased in 2024, with all 110/0 increase in new
followers over the previous year. Twitterlx remains fairly constant with a very slight increase in followers.
There is a general move from Twitterlx to Bluesky. but as Christian groups and organisations have not yet
made that move, St John's maintains its account for th8 present.
Welcome Pack - a cover was designed and produced but needs further development both in use and
content.
Soclal Commlttee." This group continues to organise food following major feasts and solemnities, to
facilitate, encourage and fogtor a greater ministry of wèlcomé and hogPltolity e.g. St John's Dedicatlon day.
This year, fund-raising events were organised for Burns Night and Harvest.
Qn 7th July a Mass was held to celebrate Fr Clive's Silver Jubilee with Bishop Norman. The Social
Committee and other volunteers organised food and drink afterwards.
The Policles Committee.. This committee did not need to meet this year.
The Vestry Hall.. Is generally available to be used by the wider communrty for family celebratory events,
outreach groups, exercise groups, meetings etc . Some local groups normally use the facilities most weeks,
as well as the hall being used for study groups and church social events which the wider community is
Éncouraged and invit8d to attend. Users of the hall follow the Vestry Hall Guidance document.
No. 17 Hemiitage Road.- Letting agents M&M continue to manage the property under a shorthold tenancy
that is reviewed every year in October. The tenants that moved into No. 17, in October 2022 continue to
rent the property. Mrs Walker, ChurGhwarden, keep5 a109 of all work andlor repairs carried out at the
property.

Parochial Church Council of Higham with Merston
St. Mary's Church and Churchyard.. Usually four seNices are held each year. This year the following
services took place - Mothering Sunday, Mass and a Church Tour, Assumption and the Dedication Festival.
The programme of vegetation clearance. to keep the ChurGhyard accessible to the Higham communty and
othei visitors, has continued, funded by Rolfe's Charity. Also a volunteer who lives locally has been
supporting with nettle clearance.
Concems were raised about some of the gravestones that are leaning. The DAC Secretary was consulted
who advised contacting the insurance company. which was actioned. A risk assessmént was completed.
Two memorial masons were contacted for their opinion. Following assessments, a mason reported back
suggesting leaving the gravestones in place as the risk of a sudden failure was highly unlikely, due to the
style of the graveslones being a monolith design. i.e. a percentage of the gravestone is hidden underground
and providing support. The mason suggested it would be best to monitor these gravestones yearly and
complete risk assessments.
General Church Ropairs.. General maintenance and repairs have taken place at St John's Church over the
year. Work took place to - correct an electrical connection to the water heater in the kitchen, decorate the
toilet area, clear the gutters, replace external security lights and update the switchboard. The 5-year
electrical check was completed with no actions needed.
Bell Towor.. Our group of bell ringers continue to improve and practise. Fr Clive and the Tower Captain
are working on improving safeguarding arrangements in the tower, especially in fegard to visiting ringers.
The clock faces need ￿MovIng for repainting and gilding. A plan of work is being actioned to do this
ft)Ilowing The Church of England guidelines.
Financlal Review..
It is pleasing to report that we have ended the year with our incotne being more than our expenditure and
would like to thank members of the congregation for their giving which goes so far to help with the smooth
running, financially, of our church. It is worth noting that giving went up last year which has helped us
enormously. This also means that we are able to claim more gift aid. Fundraising is also a way of collecting
funds and we are fortunate to have a band of people who are willing to put time and effort into raising funds
for the church and so we thank them and those who attend for supporting our fundraising events. We are
also very grateful to William Rolfe's Charity and Lockett's Trusl who support us, without which we would not
have this surplus. Costs of running the church continue to rise with the main costs ft)r the PCC being the
Parish offer, gas and electricity.
We only have one major item of expenditure this year, which has been the installation of a new lightlng
board and new LED security lights in the churchyard plus a new lantern over the main entrance, the cost of
which has been funded by Lockett's Trust. Looking ahead there are some bigger projects to be carried out,
such a3 the refurbishment of the Vestry Hall kitchen and of the church tower clock faces, and 80 our surplus
will help towards the cost of these.
Pew end candles were bought this year in memory of Edward Hance, a long-standing member of the
Gongregation and th8 PCC, and paid for by the monies collected in his memory.
It is the policy of St John's lo maintain unrestricted funds which are the free reserves of the PCC which
equates to 2 months unrestricted expenditure. This provides sufficient funds to cover administration,
maintenance and support costs and to respond to emergency situations.
Away-Glving.' It is the policy of the PCC to work towards being able to give away to charitable causes a
sutn equal to 50/0 of our disposable income, less expenses beyond our control, e.g., Parish Offer, rates and
taxes, and restricted funds.
Each of the causes listed below was paid the sum of £453.75 during 2024:
St Luke's for Clergy Wellbeing, Gravesham Street Pastors, Diocese of Rochester Povety & Hope Appeal,
The Mission to Seafarers.
In addition to this:
£330.58 was raised for Mary's M@als following Fr Clive's Silver Jubilee Gelebiation.
£800.32 was sent to Christian Aid as a result of Lent Lunches..
£722.09 was raised during Christian Aid week.

Parochial Church Council of Higham with Merston
£322.57 was raised following the Harvest Lunch, raffle and bucket appeal. Half the money was sent to
Gravesham food bank and the other to Rochester Poverty and Hope appeal.
Planned Glvlng.. Mrs Cheryl Robins continued with her role as Stewardship Secretary. Following an initial
visit to St John's from Liz Mullins. Generous Giving Adviser, the usual Planned Giving date was moved from
February to March. This allowed time for updating of the planning giving packs and for Liz to speak with the
congregation. Following this it was noted that there had been a considerable increase in giving compared to
last year.
Risk Managamont
It is the PCC'S intention to Identify the major risks which impact on the work of the Church in the Parish. We
already have In place, a policy on the Recruitment of Ex-offenders. a set of financial procedures, a
grievance procedure for employees, a Health & Safety Policy, a policy on Domestic Violence and Lone
Working Guidance. The PCC has also adopted the diocesan Dignity at Work policy. Health and safety risks
are monitored on an on-going basis and are dealt with as they are identified, and a risk analysis is updated
annually.
The Council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure
2016 to have due regard to the House of Bishops, guidance on safeguarding children and vulnerable adults.
The PCC has appointed Offi￿r$ to deal with the requirements of the Disclosure and Barring Service and
Child and Vulnerable Adult Protection.
Saf•guarding
Mrs T Jerome continues in her role of Parish Safeguarding Officer (PSO). She is a PCC member so any
needed information or updates can be shared during meetings. Mrs Jerome receives updates regarding
safeguarding via the Dioc8san Safeguarding Newsletter. An excel spreadsheet has been compiled to
support ensuring all key peoplel volunteers have completed the correct safeguarding training. All re-elected
Members and Officers of the PCC have completed the required level of online safeguarding training. Newly
elected members will be supported to access this training if needed asap. Mrs Jerome monitors the
safeguarding inforrnation presented Dn the Church website to ensure it is up to date.
Mrs. C Rough continues in her role as the Lead Recruiter and Mrs. N Hughes continues in her role as
Second Lead Recruiter. The PCC receives regular updates from Mrs C Rough regarding DBS.
Safeguarding 19 a standing item on each PCC agenda. All members have undergone DBS checks and
newly elected members will be DBS checked.
The PCC accepts and implements the House of Bishop5 Promoting a Safer Church Policy Statement, and
adopts the same as its own policy.
A Parish Safeguarding Handbook is kept in the Safeguarding folder in the church for easy access to all.
Health and safety.. We have a CCTV system to help minimise the risk of leaving the Church building
unlocked during the day. An asbestos check and a fire risk analysis on the church buildings have been
Gompleted and recorded. Fire evacuation procedure is outlined on occasion to the Congregation and large
groups, and thefe are signs and notices on display. Full details of this procedure are also given to
organisations using the chLJrch building for events. All Sid8smen are aware of the proceduTe. Maintenance
of fire extinguishers and PAT testing of electrical items is carried out on an annual basis. A full electrical
inspection and a lightning conductor inspection tske place every five years.
Pollcjas and Guldance.. The PCC has agreed and recorded local policies andlor guidanc8 regarding
burials, baptisms and marriages, the use of St Mary's Church and Churchyard and Sl John's Churchyard,
which are additional to the Diocesan Regulations. Local policies have also been agreed regarding the
signature by the Parish Priest of application forms for entrance and free travel to St George's school, and
the use of social media. Also, policies regarding the personal safety of lone workers and legacies to St
John's are in place.
General Data Protection Regulation (GDPR).. The PCC takes into account GDPR that became law in May
2018. The Parish's Data Controller is the Incumbent in conjunction with the PCC. Mrs V Laurens is the
appointed Data Compliance Officer. Policies, consent forms and privacy notices were produced in
compliance with the regulations. A GDPR Annual Return form is completed by key volunteers lo inform Mrs
Laurens of how the various lists of contact details (databases) that leaders keep for groups attached to the
Church have been used during the course of each year.

Parochial Church Council of Higham with Merston
Localism Act- Fr Clive re￿iVed notice from Gravesham Council that Higham Parish Council had asked for
both churches to b8 listed under the Localism Act. Following a lette
from the Diocesan Registrar, the
application was withdrawn.
Sarah Wright
Tho Reverend Canon Clive
Hon. Secretary
Piyest in Charge

adventus accounting solutions
Supporting Charitable Organisations
12 March 2025
Independent Examinerfs report to the MemberlTrustees
of St John's Church - Parish of Higham with Merston
Registered Charity No 1169926
I report on the accounts for the year ended 31 December 2024 which are set out on
the pages following.
Respertive responsibilities of the Trustees and Independent Examiner
The church's trustees are responsible for the preparation of the accounts. The
church's trustees conslder that an audit is not required for thi5 year under section
144(2) of the Charities Att 2011 (the 2011 Act) and that an independent examination
is needed.
It Is my responsibility to
Examine the accounts under settion 145 of the 2011 Act;
Follow the procedures laid down in the General Directions given by the Charity
Commissioners ￿ttIon 145(5)(b) of the 2011 Act; and
Stats whether particular matters have come to my attention.
Basis of Independent Examlner's Statement
My examination was carried out in accordance with the General Directions given by
the Charity Commission. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records.
It also Includes consideration of any unusual items or disclosures in the accounts and
seeking explanations from the trustees conceming any such matter5. The procedures
undertaken do not provide all the evidence that would be required in an audit, and
COn￿qUentIY no opinion is given as to whether the accounts present a 'true and fair
vlew, and the report is limited to those matters set out in the statement below.
adventusaccoiinling@bliiilernel.com
07523 G22979
ww advenlLlSaGCOtir.Iing wix£ile.comlwebsile.

PCC ACCOUNTS
Year Ending 31 December 2024
Higham with Merston PCC
Receipts & Payments Accounts

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PAROCHIAL CHURCH COUNCIL OF HIGHAM wrrH MERSTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations
2006 using the Receipts & Payments basis. Receipts and payments include income as received and
expenditure when irrevocably paid.
The accounts include monetary transactions. assets and liabilities for which the PCC is responsible in
law. They do not include the accounts of church groups which owe their main affiliation to another
body, nor those that are informal gatherings of church members.
Funds
Unrestricted funds are general funds which can be used for PCC ordinary purposès. These include
designated funds which can be redesi9nated.
Restricted funds represent (a) donations or grants received for a specffic object or invited by the PCC
for a specific objecl, and (b) income from trusts and endowments which may be expended only on
those restricted objects provided in the tems of the trust of bequest. The funds may onty be
exp8nded on the specific object for which they were given. Any balance remaining unspent at the end
of the year must be carried fotward as a balance on that fund.
Endowment funds are funds, the capital of which must be maintained; only income arising from
investment of the endowment rnay be used either as restricted or unrestricted funds depending upon
the purpose for which the endowment was established.
The following assets are recognised but not necessarily valued in the Statement of Assets and
Liabilities.. Movable church furnishings held by the Churchwardens on special trust for the PCC and
which require a faculty for disposal., Land and buildings held on behalf of the PCC.
The following assets are ￿CogniSed and a monetary value given as part of the description in the
Statement of Assets and Liabilities: Bank and deposit accounts,. Amounts owing from HMRC where 8
formal claim has been made,. Investrnent assets.
Liabilities are recognised and a monetary value given in the Statement of Assets and Llabilities where
the supply had been received by 31 December.

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Tho R•Jtor4tlon Fund li h•ld ruth• orgrfAThJi li InMe•d b
Sh*4w tjD￿￿ Trfftlurth b•qn pllimd t•th• PCQS bqnk r¢rui• In w•oln••o hlm
L•gkny'. wai1￿10 Sl John'i pw1•db￿Ykn9 Ic¢uwin SlJthrf•thLvth. Thlli•fLmth hawbe•n uiodl9
J¥ • n•w Int4nMboal bo
Flaw•fB. If•ww•fkTh#•d trom*S￿ODnl to*orit• th• thLYrh, ORiftforw¢Wf••b￿•
l••r*g. SlJcth*l8 ta hwln•<ui¢r¢r¥Jtthd•￿kn￿eoV•r￿ ty m• L¥￿•￿TrU11
L4mp•. Jw)wMd by llethD Corffjr4ythiTh1￿ a*&*•Wb•ii•. Atso ¢￿•l￿TAll Day
El•¢tr1¢41 n*iil*trthigboud ￿￿￿owLED lTrtrM thurthywd hnt•m¢wrtr* ￿ltr•n￿wIl by•knidon from th• Lock•its TAMiiOr￿NNWpO•l
DBFIPTOll•v• llnd al￿w*Ap￿￿￿.th•￿ •nd ￿Tr•￿• on RorJl•thl BD•rf wl••ts
bY4rGr•v••. l? UB•dlorknYrythg*w w4¥•* ￿ S¢ M•rfJ
Sl Miry'i Churthylrd. Ihli bo•n i•tWDy $1 htsrfithuT¢hyAt
•rnOrl•lFw￿. 0￿1￿￿h•￿dthl •ndofp•v• lthts

PAROCIIIAL CMURCH COUMGIL OF HIGHAIA WITH MERsfoN
NOTES TO ThE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
5 Slaff cc*ts and p•ym•nts to PCC morn￿1$
Tlwe no empjoffts an¢J have made no paY￿￿￿ts to PCC memtsrs apartfrom rdmburseThnl ofexpen86s.
Mi881onary aTrJ cl*arflaNe gfvlng
2024
2023
Und•$lgnat
Sp9¢111
Coll•ctlo
Und••lgnatod
Spe¢l•l
Coll•ctlo
Chrf3dan Akl
Emèrw¢y y￿th Pl￿nM Appa81 Walslngh8
R￿hester DBF Poverty aThl HopeApp8al
Ellonor
F￿)nd8 Df Sl
Coll￿* of St 8orn8ba$
Mary'8 m￿18
Gmvesend Daytime hub
Fri8nds otthe Hcty Lgnd
Addition81 Curttes Srriety
Gr8ve#hom Food 8ank
Missitin to Sèof8wr8
St ILuk•'8 for Clergy W•llbeing
Gr•véAham Straal Pa9torg
c¢￿￿M8t10Tr Cdlaetion
Charity 8PFxal8 0Xp8r￿tr
aoo
42
100
465
200
1,238
454
323
75
485
331
343
48S
145
323
454
454
454
100
221
1,820
11 ig PCC lo mwnllbn a bal•nce on liqu￿ unwlricted lund8 which equgta$ to apkYoxirn818ly 2 mwlh$'
unroslrthd pay￿11, to COVW Odministrgtkjn, mAint•n4nc• and support ee4t8 and to ￿l￿nd to •morgwy 6btuitron8.
Rasa￿e$ wer• maintain•d at lfvs level during the yw.

adventus accounting solutions
Supporting Charitable Organisations
12 March 2025
Independent Examinerfs report to the MemberlTrustees
of St John's Church - Parish of Higham with Merston
Registered Charity No 1169926
I report on the accounts for the year ended 31 December 2024 which are set out on
the pages following.
Respertive responsibilities of the Trustees and Independent Examiner
The church's trustees are responsible for the preparation of the accounts. The
church's trustees conslder that an audit is not required for thi5 year under section
144(2) of the Charities Att 2011 (the 2011 Act) and that an independent examination
is needed.
It Is my responsibility to
Examine the accounts under settion 145 of the 2011 Act;
Follow the procedures laid down in the General Directions given by the Charity
Commissioners ￿ttIon 145(5)(b) of the 2011 Act; and
Stats whether particular matters have come to my attention.
Basis of Independent Examlner's Statement
My examination was carried out in accordance with the General Directions given by
the Charity Commission. An examination includes a review of the accounting records
kept by the charity and a comparison of the accounts presented with those records.
It also Includes consideration of any unusual items or disclosures in the accounts and
seeking explanations from the trustees conceming any such matter5. The procedures
undertaken do not provide all the evidence that would be required in an audit, and
COn￿qUentIY no opinion is given as to whether the accounts present a 'true and fair
vlew, and the report is limited to those matters set out in the statement below.
adventusaccoiinling@bliiilernel.com
07523 G22979
ww advenlLlSaGCOtir.Iing wix£ile.comlwebsile.

PCC ACCOUNTS
Year Ending 31 December 2024
Higham with Merston PCC
Receipts & Payments Accounts

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VTr
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PAROCHIAL CHURCH COUNCIL OF HIGHAM wrrH MERSTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting Policies
The financial statements have been prepared in accordance with the Church Accounting Regulations
2006 using the Receipts & Payments basis. Receipts and payments include income as received and
expenditure when irrevocably paid.
The accounts include monetary transactions. assets and liabilities for which the PCC is responsible in
law. They do not include the accounts of church groups which owe their main affiliation to another
body, nor those that are informal gatherings of church members.
Funds
Unrestricted funds are general funds which can be used for PCC ordinary purposès. These include
designated funds which can be redesi9nated.
Restricted funds represent (a) donations or grants received for a specffic object or invited by the PCC
for a specific objecl, and (b) income from trusts and endowments which may be expended only on
those restricted objects provided in the tems of the trust of bequest. The funds may onty be
exp8nded on the specific object for which they were given. Any balance remaining unspent at the end
of the year must be carried fotward as a balance on that fund.
Endowment funds are funds, the capital of which must be maintained; only income arising from
investment of the endowment rnay be used either as restricted or unrestricted funds depending upon
the purpose for which the endowment was established.
The following assets are recognised but not necessarily valued in the Statement of Assets and
Liabilities.. Movable church furnishings held by the Churchwardens on special trust for the PCC and
which require a faculty for disposal., Land and buildings held on behalf of the PCC.
The following assets are ￿CogniSed and a monetary value given as part of the description in the
Statement of Assets and Liabilities: Bank and deposit accounts,. Amounts owing from HMRC where 8
formal claim has been made,. Investrnent assets.
Liabilities are recognised and a monetary value given in the Statement of Assets and Llabilities where
the supply had been received by 31 December.

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'Iii!"I'l
{ fi Iti
J¢

N¢)YÉ$TtsThÈ MI4￿CL*L STAIÈI*N7$
FCA THE YEAR ENDED 31 DEeEAIBER 2024
TT4D$t•rs,
In¥•ssii•nt
Tr￿￿•rfj
fund
.614
17&1371
7).441
785
ChurchR•p•irF
Fl•sttsrthn F￿a
.821
2A12
7C•)
911
11.970)
7QO
y•$
Misiknn Dlr*iGI*Thi
47e8
{4711
p.woi
L•gacy 2(ChL￿*
160
1,815
C1P75)
140
WirGrnv•s
Charfty Aow
Sl M￿schur￿y￿
2,242
(2.2471
2CWJ
818
c￿￿rIa
135
1.74?
1,91U
557
eo
48
ÈH Fun
SanthrBry
18
Cl•wy •xp•n•••
PTO F••i
583
589
9$
TM Oknr¥fynd thvPCC lorrt4y todlly Incrffl•4nd •w•nws. Its 4r• •Sarknrd•p Bithyi
CUry•niA¢￿￿rrf
Th• ch￿ch Rqpilr Fund by1￿ pce Iwlhi rnpalro1l￿t￿th9 Th• rnthl•* hwld ln •
wlth R¢¢h•*•rOkX•*• ￿lId ¢1 Flnthw.
Tho R•Jtor4tlon Fund li h•ld ruth• orgrfAThJi li InMe•d b
Sh*4w tjD￿￿ Trfftlurth b•qn pllimd t•th• PCQS bqnk r¢rui• In w•oln••o hlm
L•gkny'. wai1￿10 Sl John'i pw1•db￿Ykn9 Ic¢uwin SlJthrf•thLvth. Thlli•fLmth hawbe•n uiodl9
J¥ • n•w Int4nMboal bo
Flaw•fB. If•ww•fkTh#•d trom*S￿ODnl to*orit• th• thLYrh, ORiftforw¢Wf••b￿•
l••r*g. SlJcth*l8 ta hwln•<ui¢r¢r¥Jtthd•￿kn￿eoV•r￿ ty m• L¥￿•￿TrU11
L4mp•. Jw)wMd by llethD Corffjr4ythiTh1￿ a*&*•Wb•ii•. Atso ¢￿•l￿TAll Day
El•¢tr1¢41 n*iil*trthigboud ￿￿￿owLED lTrtrM thurthywd hnt•m¢wrtr* ￿ltr•n￿wIl by•knidon from th• Lock•its TAMiiOr￿NNWpO•l
DBFIPTOll•v• llnd al￿w*Ap￿￿￿.th•￿ •nd ￿Tr•￿• on RorJl•thl BD•rf wl••ts
bY4rGr•v••. l? UB•dlorknYrythg*w w4¥•* ￿ S¢ M•rfJ
Sl Miry'i Churthylrd. Ihli bo•n i•tWDy $1 htsrfithuT¢hyAt
•rnOrl•lFw￿. 0￿1￿￿h•￿dthl •ndofp•v• lthts

PAROCIIIAL CMURCH COUMGIL OF HIGHAIA WITH MERsfoN
NOTES TO ThE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
5 Slaff cc*ts and p•ym•nts to PCC morn￿1$
Tlwe no empjoffts an¢J have made no paY￿￿￿ts to PCC memtsrs apartfrom rdmburseThnl ofexpen86s.
Mi881onary aTrJ cl*arflaNe gfvlng
2024
2023
Und•$lgnat
Sp9¢111
Coll•ctlo
Und••lgnatod
Spe¢l•l
Coll•ctlo
Chrf3dan Akl
Emèrw¢y y￿th Pl￿nM Appa81 Walslngh8
R￿hester DBF Poverty aThl HopeApp8al
Ellonor
F￿)nd8 Df Sl
Coll￿* of St 8orn8ba$
Mary'8 m￿18
Gmvesend Daytime hub
Fri8nds otthe Hcty Lgnd
Addition81 Curttes Srriety
Gr8ve#hom Food 8ank
Missitin to Sèof8wr8
St ILuk•'8 for Clergy W•llbeing
Gr•véAham Straal Pa9torg
c¢￿￿M8t10Tr Cdlaetion
Charity 8PFxal8 0Xp8r￿tr
aoo
42
100
465
200
1,238
454
323
75
485
331
343
48S
145
323
454
454
454
100
221
1,820
11 ig PCC lo mwnllbn a bal•nce on liqu￿ unwlricted lund8 which equgta$ to apkYoxirn818ly 2 mwlh$'
unroslrthd pay￿11, to COVW Odministrgtkjn, mAint•n4nc• and support ee4t8 and to ￿l￿nd to •morgwy 6btuitron8.
Rasa￿e$ wer• maintain•d at lfvs level during the yw.