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2021-12-31-accounts

SAINT JAMES THE GREAT, BLENDON ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2021

ADMINISTRATIVE INFORMATION

Saint James the Great Church is situated on the corner of Penhill Road and Bladindon Drive in Blendon, Bexley, Kent. It is part of the Diocese of Rochester within the Church of England. The correspondence address is 37 Bladindon Drive, Bexley, Kent, DA5 3BS. The church’s website can be found at www.stjamesblendon.org.uk. The Parochial Church Council (PCC) is registered as a charity with the Charity Commission, as charity number 1176355.

PCC members who have served from 1st January 2021 until the date this report was approved are:

Vicar: Rev’d Ian Smith

Church Wardens: Andy Laker Mary Nunns

Deanery Synod Representatives: Beatrice Gilpin Timothy Nunns

Elected Members:

Angela Davis Timothy Nunns (until Harry Garland 25.5.2021) Joe Koudmani Mandy Smith (until Mary Liverton 7.10.2021) Ian Willmott (from 25.5.2021) Linda Willmott Pat Wright

STRUCTURE, GOVERNANCE AND MANAGEMENT

The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956. 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 to stand for election to the PCC. New PCC members are provided with background information to enable them quickly to understand the PCC’s business.

OBJECTIVES AND ACTIVITIES

St James’ PCC has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church Centre complex of St James in Penhill Road, Blendon. The main activities of the PCC are provision of church services, baptisms, weddings, funerals, youth and children’s work, and prayer and teaching adults through meetings at church and in members’ homes, and overseeing development of outreach and mission.

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

ACHIEVEMENTS AND PERFORMANCE

Church attendance

Any figures collected during the year 2021 will still be impacted as a result of the restrictions associated with the ongoing of the COVID-19 pandemic. Since the churches reopening following the first lockdown, stringent safety measures, including social distancing, hand sanitising stations and significant changes to the distribution of communion have ensured that the church building has been as ‘Covid safe’ as it is possible to be. To the knowledge of the PCC, there have been no confirmed transmissions of Covid 19 on the church site.

The number on the Electoral Roll is reported separately. The average weekly attendance, counted during October 2021 was 31adults and 3 children (2020: 25 adults and 0 children: 2019: 74 adults and 8 children, 2018: 63 adults and 8 children). This represents a small recovery following the covid-19 outbreak and the restrictions associated with it, but clearly the impact is still being felt. It also reflects the health of a number of members of our worshipping community. Festival services reflect a similar pattern. Christmas was particularly impacted by a local spike in covid-19 cases.

Since lockdown started in March 2020 we have not held a midweek service. Messy Church has continued but has been delivered by taking bags to the young people who wished to participate and they did these, often assisted by the parents, and in September we restarted face-to-face meetings. There have been no baptisms this year, but we did have one wedding! We have continued to offer a funeral ministry, helping friends and family to express their grief and to give thanks for the life of their loved one, as well as commending that individual to God’s care. In 2021 we conducted eight such services.

Review of the year

The full PCC met five times during the course of 2021. These were a combination of meetings via email, in person and on Zoom.

The PCC continued with its policy of giving a tithe of its budgeted income to our Mission Partners. In 2021, we were delighted to be able to send a total of £9,800 to our three regular Mission Partners, divided between CRIBS, Tearfund and CMS/Revive; £3,995 (including Gift Aid) of this sum was sent from donations given at the Harvest Gift Day. (2020 total £16,196; £4,387 from Harvest.)

In the light of advice from the Charity Commission, the PCC has in place written contracts for the services of our organist & music group leader. Nicky Garland’s musical contributions are greatly appreciated and we continue to be grateful for the hard work and time she gives to us.

The Social Committee has been able to hold events again, although the impacts of covid-19 continue to be felt. We had an outdoors Plants Plus, which people were very pleased to see back, and a Christmas Fair.

As indicated above, Messy Church morphed from Messy Church in a Bag back into a face to face encounter in September. Stay and Play relaunched as well following lockdown and the Uniformed Organisations have also met again.

The weekly prayer meeting (commenced in February 2017) continues, although we have continued the pattern of using Skype to facilitate that. The church also opened, as permissions were granted, for public worship. That continues to be shaped by the pandemic in that we are not sharing a common cup at communion, but church services have returned to a familiar pattern, once permission was given.

SAFEGUARDING

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). All members of the PCC have undertaken DBS checks and have received appropriate training.

FINANCIAL REVIEW

Total receipts on ordinary unrestricted funds were £58,969 and are detailed in the Financial Statements. We are thankful to so many members of St James, who give regularly to maintain its work – and especially to those who have set up or increased their Standing Orders, for giving to the church. While hire income from Hall users has picked up again, since the “lockdowns”, it is still far below the figure we had been receiving previously.

By far the biggest of our regular bills is the monthly payment to Diocese to cover the cost of our incumbent as well as other centralised services. This reduced in 2021, as the PCC expected insufficient income to cover anything like the amount requested by Diocese. The £27,000 we sent does not even cover the cost of the vicar’s stipend. In total, unrestricted expenditure of £44,696 was spent to provide the Christian ministry for St James.

Our income from the regular giving of church members was virtually unchanged, from 2020 to 2021; but our total income in 2021 was substantially up on 2020, from £96K to £133K. In most years there are some “exceptional” items, such as gifts unlikely to be repeated; in 2021 we had two particularly large gifts, for which we are very grateful. In September we received an

anonymous donation of £38,200, specifically for the refurbishment of the kitchen. (As mentioned elsewhere, this covered virtually the whole cost of the project.) In December, we received a legacy from the estate of the late John Backer, of £25,665, for the church’s general purposes; that is currently held in the Legacies Fund, pending a decision of the PCC on how best to use it.

Not least because of the gifts mentioned in the previous paragraph, we had, in effect, a gross surplus for the year of £42,726; only some of that is “unrestricted” but the unrestricted funds balance brought forward at 1st January was £5,219, which grew to £17,292 at 31st December.

We have decided to use some of the 2021 surplus to increase our contribution to Diocese for 2022, to £37,402. This is the full amount requested of us – though is still not enough to cover the total cost of having a full-time incumbent.

VOLUNTEERS

We would like to thank our church members who work so hard to make our church the lively and vibrant community it is. So many people give freely of their time that it would be impossible to calculate the financial value of their contributions; and it would be invidious in this report to mention names – but our thanks go to all.

RESERVES – and RESERVES POLICY

We review the Reserves policy annually; our current policy is that, at the start of each year, the church will hold a reserve of unrestricted funds (in cash or short-term deposits) amounting to approximately three months’ income, to cover uneven cash-flow and as a buffer against unexpected loss of income. On the basis of the budgeted income for 2022, this equates to a reserve of around £15,000. At the end of 2021, our reserves had grown from £1,384 to £16,000, which we consider sufficient.

Our reserves are invested in the Diocesan Loans Fund, which pays a small (albeit useful) amount of interest and allows us ready access to the money.

The PCC is confident in God’s faithfulness; and considers that there are no material uncertainties about its ability to continue as a going concern.

Approved by the Standing Committee, on behalf of the PCC, on 5th May 2022

Ian Smith, Chairman

ST JAMES the GREAT, BLENDON

Annual Report and Financial Statements of the Parochial Church Council

For the year ended 31 December 2021

Incumbent: The Rev Ian Smith 37 Bladindon Drive Blendon Kent DA5 3BS

Bank: Santander plc BBAM Bridle Road Bootle Merseyside GIR 0AA

Independent Examiner: Mr Brian Kraushaar 12 Kimberley Court Carlton Road SIDCUP Kent DA14 6DA

Registered charity number 1176355

St James the Great, Blendon

Statement of Financial Activities for the year ending 31st December 2021

Incoming Resources
Note
Voluntary income
2a
Activities for generating funds
2b
Income from Investments
2c
Income from Church activities
2d
Other incoming resources
2e
Total Incoming Resources
Outgoing Resources
Costs of generating funds
3a
Church activities
3b
Other resources expended
3c
Total Outgoing Resources
Net Incoming/(Outgoing) before transfers
Transfers
Net Movement in Funds
Balances brought forward at 1st January 2021
Balances carried forward at 31st December 2021
Unrestricted
Designated
Restricted Total Funds Total Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
£
46,011
25,665
48,450
120,127
85,685
2,878
-
-
2,878
127
42
37
-
79
122
10,038
-
-
10,038
9,753
-
-
-
-
-
58,969
25,702
48,450
133,121
95,687
292
-
-
292
78
43,253
-
45,698
88,951
81,811
1,152
-
-
1,152
534
44,696
-
45,698
90,394
82,423
14,273
25,702
2,752
42,726
13,264
(2,200)
2,200
-
-
-
12,073
27,902
2,752
42,726
13,264
5,219
35,235
21,974
62,428
49,164
17,292
63,136
24,726
105,155
62,428

St James the Great, Blendon

Balance Sheet as at 31 December 2021

Fixed Assets
Tangible
Note 3(d)
Current Assets
Debtors
Note 6
Unclaimed Tax
Note 6
Short Term Deposits
Cash at bank & in hand
Current Liabilities
Creditors
Note 6
Net Assets
Funds
Note 7
Unrestricted Funds
Designated Funds
Restricted Funds
Unrestricted
Designated
Restricted
Total Funds
Total Funds
Funds
Funds
Funds
2021
2020
£
£
£
£
£
0
0
0
0
0
0
0
0
1,305
0
0
1,305
4,569
52,888
20,200
0
73,088
35,810
-12,017
42,936
24,726
55,646
23,325
42,177
63,136
24,726
130,039
63,703
24,885
0
0
24,885
1,275
17,292
63,136
24,726
105,154
62,428
17,292
0
0
17,292
5,219
0
63,136
0
63,136
35,235
0
0
24,726
24,726
21,974
17,292
63,136
24,726
105,154
62,428

Approved by the Standing Committee (on behalf of the Parochial Church Council) on 5th May 2022 and signed on its behalf by:

Chairman

St James the Great, Blendon

Notes to the Annual Accounts for the year ended 31 December 2021

1. NOTES TO THE ACCOUNTS

1.1 ACCOUNTING POLICIES

The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law.

1.2 FUNDS

Restricted Funds

Restricted Funds represent income and donations given for a specific object. The funds may only be expended on the specific purpose for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund at the year end.

Unrestricted Funds

Unrestricted Funds represent the general funds which can be used by the PCC for ordinary purposes.

1.3 INCOMING RESOURCES

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the donation to which they relate is received. Grants and legacies are accounted for when received; and interest when credited by the payer. All incoming resources are accounted for gross.

1.4 RESOURCES EXPENDED

Grants and donations are accounted for when paid or (if the award creates a binding obligation on the PCC) when awarded. All other expenditure is recognised when it is incurred and is accounted for gross. Amounts received specifically for mission are dealt with in restricted funds.

1.5 FIXED ASSETS

Section 10 of the Charities Act 2011 excludes consecrated and benefice property from the requirements of the Act; such property is not included in these accounts.

Moveable Church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church's inventory (which may be inspected on reasonable notice to the churchwardens). For acquisitions before 2000 insufficient cost information is available and such assets are not included in the Balance Sheet.

Items purchased for £1000 or less are written off on acquisition; other equipment purchased for use in the church is depreciated on a straight-line basis over 4 years. By the end of 2018, all such items purchased had been fully depreciated; so no value is ascribed to tangible fixed assets.

St James the Great, Blendon

Notes to the Annual Accounts for the year ended 31 December 2021

2. INCOMING RESOURCES

Unrestricted Designated Restricted 2021 2020
funds funds funds Total Total
£ £ £ £ £
a) Voluntary income
Planned giving 30,850 - - 30,850 30,489
Income tax recovered/
recoverable
9,266 - - 9,266 10,435
Collections & other
giving 5,896 - 48,450 54,346 13,740
(including Gift Day) -
Legacies - 25,665 (523) 25,142 31,000
Designated donations - - - - 21
-
-
b) Activities for generating funds -
Fundraising 2,878 - - 2,878 127
-
c) Income from Investments -
Interest 42 37 - 79 122
-
.
d) Income from Church activities -
Fees 969 - - 969 1,004
Hall rentals 9,069 - - 9,069 8,749
Remembrance Book - - - - -
Photocopier income - - - - -
e) Other incoming resources
Other income - - - - -
TOTAL
INCOMING RESOURCES 58,969 25,702 47,927 132,598 95,687

St James the Great, Blendon

Notes to the Annual Accounts for the year ended 31 December 2021

3. RESOURCES USED
a) Costs of generating funds
Envelope Scheme
Cost of Fetes & Bazaars
b) Church Activities
Missions
Ministry costs (Diocese)
Clergy & Vicarage expenses
Organists
Mission & evangelism
Church running expenses
Church utility bills
Hall Running costs
Repairs & Maintenance
Minor improvements
c) Other resources expended
Church management
Depreciation charge (below)
Miscellaneous
TOTAL RESOURCES USED
Unrestricted Designated Restricted
2021
2020
funds
funds
funds
Total
Total
£
£
£
£
£
75
-
-
75
75
217
-
-
217
3
5,805
-
5,205
11,010
16,855
27,000
-
27,000
50,664
3,363
-
3,363
3,817
2,679
-
2,679
1,777
30
-
30
270
1,363
38,724
40,087
1,469
(271)
-
1,769
1,498
2,975
1,382
-
1,382
1,969
1,902
-
1,902
2,015
-
-
-
-
865
-
-
865
499
-
-
-
-
-
287
-
-
287
35
44,696
-
45,698
90,394
82,423

d) Depreciation

All spending on church equipment, fixtures & fittings (e.g. data projection system; chancel carpet & chairs; vestry refurb; windows) was fully depreciated by 31.12.2018. A nil value is therefore shown for "Fixed Assets" and for Depreciation.

St James the Great, Blendon

Notes to the Financial Statements for the year ended 31 December 2021

Note 4: STAFF COSTS

All persons undertaking work on behalf of the PCC during the year, including musicians and the cleaner, were self-employed subcontractors, paid on the basis of invoices for work done. As such they are not considered to be employees of the church; and it is their responsibility to pay any social security costs arising. There were therefore no staff costs during 2021 (as was also the case in 2020).

Note 5: RELATED PARTY TRANSACTIONS

A small immaterial portion of the expenses paid to the Incumbent may have related to his services in chairing the PCC. One member of the PCC received payment of £3,008 (2020: £1,403 ) , for her services as Director of Music. To comply with its legal obligations, the PCC has decided that it is in its best interests that she continue as Director of Music; and the PCC has entered into a written contract for this work. The number of PCC members who have received payments for goods and services provided is just one, which is a minority of the PCC, as required by law.

Apart from the clergy working expenses disclosed at note 3 (Resources Used), all other payments to PCC members relate to their acting as agents for the PCC in making purchases on its behalf and being reimbursed for this; such expenditure does not need to be disclosed. Of the clergy expenses, £183.60 represented mileage costs; the remainder was reimbursement of expenditure incurred on the PCC's behalf.

PCC members are among those who give to St James. In 2021, recorded gifts from PCC members and their spouses totalled £59,735 (2020: £22,372). Other unrecordable gifts may also have been made - e.g. cash offerings in the collection plate.

Note 6: DEBTORS AND CREDITORS

At 31st December, there were "Debtors" for the kitchen installation totalling £30,021.18. There was also unclaimed tax, on Gift Aid donations received during 2021, including gifts to St James for the benefit of other charities, such as the Harvest giving to our Mission Partners. The tax claim was submitted in January and payment was received on 24th January.

NOTE 7: FUNDS

DESIGNATED FUNDS

Church Repair Fund
Alpha
Messy Church
Churches Together Concert
Legacy
Opening
Closing
Balance
Income
Expenditure
Transfers
Balance
17,963.31
36.65
-
2,200.00
20,199.96
43.03
-
-
-
43.03
-
-
-
-
-
58.82
-
-
-
58.82
17,000.00
25,665.07
-
-
42,665.07
35,065.16
25,701.72
-
2,200.00
62,966.88

The Church Repair Fund is held by the Diocese on behalf of the PCC towards costs of repairs arising from future quinquennial inspections.

The Alpha Fund is designated towards the costs of the Alpha Course.

St James the Great, Blendon Notes to the Financial Statements for the year ended 31 December 2021

Note 7 (continued)

RESTRICTED FUNDS

Flowers
Mission Partners (Harvest)
Camino Fund
Christian Aid
Open Doors
Macmillan
Shoeboxes
ReVive International
Kitchen
Ennerdale
Utilities
Advent Calendars
Christmas Cards
Photocopier
Opening
Closing
Balance
Income
Expenditure
Transfers
Balance
201.75
-
-
-
201.75
-
3,315.60
3,994.50
-
(678.90)
-
2,715.00
28.00
-
2,687.00
-
93.00
0.00
-
93.00
-
668.00
454.50
-
213.50
-
457.50
457.50
-
0.00
-
0.00
0.00
-
0.00
-
0.00
0.00
-
0.00
38,200.98
38,200.98
-
0.00
18,900.00
0.00
793.20
-
18,106.80
2,869.40
0.00
1,769.21
-
1,100.19
-
0.00
0.00
-
0.00
-
0.00
0.00
-
0.00
3,000.00
0.00
3,000.00
21,971.15
48,450.08
45,697.89
-
24,723.34

Restricted funds are held in the PCC's general funds for the specific purposes stated.

The Ennerdale Fund is the restricted portion of a legacy, to be spent on:

(a) outreach – to include, but not limited to:

(i) provision of IT facilities and internet for St James’ church and local community

(ii) refurbishment of the buildings to facilitate outreach (including upgrading of the kitchens and toilets)

(iii) support for the mission partners in line with the church’s policy of giving 10% away; and

(b) urgent or major items of necessary church repair (as opposed to refurbishment).

The Utilities Fund derives from a gift for domestic purposes within St James only (e.g. payment of utility bills and minor maintenance), at the PCC’s absolute discretion.

The Flowers fund originated with a legacy from the late Mary Sampson.

The Camino Fund is established for providing support to parishioners in need, to be spent at the discretion of the Vicar & Wardens.

The works to the kitchen were almost entirely funded by a generous restricted gift, meaning that we could only spend the money on the kitchen. A small amount of extra work was paid for from the Ennerdale Fund.

We have received another restricted gift for a replacement photocopier. The donor is happy that should the whole sum not be required for this purpose then other purposes could be agreed with them.