2023-12-31-accounts

SAINT JAMES THE GREAT, BLENDON ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31st DECEMBER 2023

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 2023 until the date this report was approved are:

Vicar:

Rev’d Ian Smith

Church Wardens: Mary Nunns Ian Willmott

Deanery Synod Representatives: Beatrice Gilpin Timothy Nunns

Elected Members: Ian Willmott Angela Davis Linda Willmott Ann Pennington (until 31[ST] October 2023) Andy Laker (elected at APCM 2023)

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 everyone to live out their faith as part of our parish community through:

• Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus. • Provision of pastoral care for people living in the parish. • Missionary and outreach work.

ACHIEVEMENTS AND PERFORMANCE

Church attendance

The number on the Electoral Roll is reported separately. The average weekly attendance at our 10:30 service, counted during October 2023 was 32 adults and 4 children (2022: 29 adults and 4 children 2021: 31 adults and 3 children,2020: 25 adults and 0 children: 2019: 74 adults and 8 children, 2018: 63 adults and 8 children). Many churches have struggled to return to the kind of numbers they experienced before covid and St James in no different (festival services reflect a similar pattern). Members of our community have moved away and, of course, sadly some have died. Additionally, a number are living with health issues which prevent regular attendance.

Since the covid lockdown of March 2020 we have not held a midweek service. Messy Church continues to meet on the first Sunday of every month and attendance at that has been encouraging. There were three baptisms during 2023. 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, and in 2023 we conducted seven services.

Review of the year

The full PCC met five times during the course of 2023, and continues to give a tithe to our Mission Partners, CRiBS, Tearfund and CMS as detailed in the accounts. The PCC decided early in 2024 to reallocate to Slade Green Foodbank the share previous given to CMS.

In the light of advice from the Charity Commission, the PCC has in place a written contract 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 continues to play a central role organising the social life of the parish. They have helped plan events such as the Pancake Evening and Maundy Thursday meal in addition to the wellattended Plants Plus and Christmas Fair.

Stay and Play continues to meet on a Tuesday afternoon and the numbers of those attending, and forming links outside the meeting, are encouraging. The Uniformed Organisations continue to meet.

Place of Welcome has been meeting on a Wednesday lunchtime providing a valued space for those who come to eat and talk.

The weekly prayer meeting (commenced in February 2017) continues; during 2023 we continued to use Zoom to facilitate that. (In-person meetings resumed in January 2024.)

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).

FINANCIAL REVIEW

Total receipts on ordinary unrestricted funds were £65,015, which is £1424 more than last year, 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. Income to our general funds from planned giving, tax recovered and collections was £42,114, which is £1770 less than the previous year (which in turn was just over £2000 lower than in 2021). It is worth noting that fundraising efforts also raised less than in the previous year. This was offset by an increase in funds from hall rentals. However, we cannot place too much reliance on these additional income streams.

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. In 2023 this amounted to £33,000, over £5000 less than the previous year and it does not cover the diocesan costs of ministry into this parish.

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 2024 our reserves are sufficient to meet that expectation.

Our reserves are held 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 PCC, on 27[th] April 2024

Ian Smith, Chairman

ST JAMES the GREAT, BLENDON Annual Report and Financial Statements of the Parochial Church Council For the year ended 31 December 2023 Incumbent= The Rev lan Smith 37 Bladindon Drive Blendon Kent DA5 3BS Bank= Santander plc BBAM Bridle Road Bootle Merseyside GIR OAA Independent Examiner: Mr John King 12 The Close LONGFIELD Kent DA3 7JA Registered charity number 1176355

Independent Examins Report to the Parochial Church Council of St James the Grea( Blendon I report to the trustee5 (ie the memberyts of the PCC) on my examination of the accounts of the Parochial Church Council (the PCC) for the year ended 31st Dec￿nber 2023. Responslbilities and basis of report As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (%he A(). I report in respect of my examination of the PCC'S accounts (2rried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under seclion 145(5)(b) of the Act The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent Examinerfs statement I have cornpleted my examination. I confimj that no material rnatteT5 have come to my attention in connection with the ey2mination giving me (3use to believe that in any material respect: (1) aGGounting records were not kept in respect of the PCC as required by section 130 of the Act. or (2) the accounts do not accord with those records. I have no concems and have come across no other matters in connection with the examinatton to which attention should be drawn in this report in order to enable a proper under*nding of the accounts to be reached. Mr John King 12 The Close LONGFIELD Kent DA3 7JA

for the year ending 31st December 2023 2023 2022 Voluntary income Activities forgeneratsr￿ fund% Income from Investments Income from ChU￿h activities other incoming resources 2a 4Z114 1163 1.709 iac 11.153 51267 3.163 Z319 18.029 57, 738 3.613 421 15.782 610" 641715 610 11.153 76.778 Costs ofgenerating fvnds Church &tivities 86 91.802 49.832 27.659 14,311 74,426 5Q27T 14311 91247 75.012 Net Ineomingl{Outgoing) i<TJ9 (27.049) (3.159) (14469) 2,542 14739 (27,049) (4159) (14469) Z542 at 1st January 2023 21.427 65.285 20.& 107.696 105. 154 at 31st December 2023 236 107 695

St James the Grea¢ Blendon Balance Sheet as at 31 December 2023 UnrestrKted Designated Restricted TotalFunds Total Funds Funds Funds Funds 2023 2022 FixedAssets Tangible Note 3(d) Current Assets Debtors Note 6 Unclaimed Tax Note 6 Short Temi Deposits Cash at bank & in hand 3, 025 54,910 -21. 769 3, 025 69,628 19,574 2, 839 75, 709 29.532 14,718 23,518 17,825 36.165 38.236 17,825 92.227 108,080 Current ￿abIlItIeS Creditors Note 6 384 Net Assets 36.165 17.825 92.227 107 696 Funds Note 7 Unrestricted Funds Designated Funds Restricted Funds 36.165 36,165 38,236 17,825 21,426 65,283 20,987 38,236 17,825 107 695 Approved by the Parochial Church Council on 20th March 2024 and signed on its behalf b Chainnan

St James the Grea¢ Blendon Notes to the Annual Accounts for the year ended 31 December 2023 1. NOTES TO THEACCOUNrs 1.1 ACCOUNTING POLICIES The financial statements have been prepar￿j Un￿ the Charities Act 2011 and in accordan with the Church Accounting Regulations 20CE ￿jeth￿ vath applicatrAe ￿(￿nting standards and the Charities SORP. The financial statements have b*n prepared under the histori￿1 co& (XXNentton. The financial statements include all transactions, assets and liabilities for vthich the PCC is responsÈble 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 putFX)se for which they were given. Any balance ￿mainIng unspent at the end of each year must be carried forward as a balan￿ on that fund at the year end. Unrestrlcted Funds Unrestricted Funds represent the general funds Nthich can tE used by the PCC for ordinary purpose& 1.3 INCOMING RESOURCES Planned giving, collections and donations are recognised vthen received. Tax refunds are recognised when the donation to which they relate is received. Grants and legacies are accounted for when received: and interest ￿then credited by the payer. All incoming resources are accounted for gross. 1.4 RESOURCES EXPENDED Grants and donations are accounted for when paid or {rf the a￿8rd creates a birKling obligation on the PCC) when awarded. All other expenditure is recognised it is incurred and is accounted for gross. Amounts r￿1Ved specifically for mission are dealt vath in restricted funds. 1.5 FIXED ASSETS Section 10 of the Charities Act 2011 excludes consecrated and benence propety from the requirements of the Act; such propety is not included in these accounts. Moveable Church fumishings held by the vicar and ChurCh￿ardenS on special trust for the PCC and which require a faculty for disFK)sal are inalienable propety, listed in the church's inventory (which may be inspected on reasonable noti￿ to the churchwardens). For acquisitions before 2000 insufficient cost infonmation is available and such assets are not included in the Balance sh￿t. Items purchased for £1000 or leso are written off on acquisition; other equipment purchased for U￿ 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 Grea¢ Blendon Notes to the Annual Accounts for the year ended 31 December 2023 2. INCOMING RESOURCES 2023 Total 2022 Totsl fvnds funds funds Volunta income Planned giving Income tax recovered/ recoverable 28,001 28.001 28,946 8.089 2, 149 10,238 9,291 Collections & other giving (including Gift Day) Legacies Designated donations 6.024 9.003 15,027 19,491 10 Activities for Fundraising eneratin funds 3,163 3,163 3,613 Income from Investments Interest 1, 709 610 2,319 421 Income from Church aGtivthes Fees Hall rentals Remembrance Book Photocopierincome (30) 18,059 (30) 18,059 516 15,266 Other incomin Other income resources TOTAL INCOMING RESOURCES 610

St James the Grea¢ Blendon Notes to the Annual Accounts for the year ended 31 December 2023 3. RESOURCES USED unrestric￿ D￿Jgnated Restricted 2023 funds funds Total 2022 Total Costs of eneratin Envelope Scheme Cost of Fetes & Bazaars funds 75 11 75 11 75 510 Church Activities Missions Ministry costs (Diocese) Clergy & Vicarage expenses Organists Mission & evangelism Church running expenses Church utilty bills Hall Running costs Repairs & Maintenan Minor improvements 5, 805 33,000 5.197 11,002 21.908 33,000 38,432 2.644 2,989 4,713 4.810 2,442 355 902 625 8,575 2,809 2,829 2,104 25,695 395 4.713 59 487 2,259 124 415 8.575 1,799 1,325 1.030 24.370 Other reSoUr￿S ex nded Church management Depreciation Charge (below) Mis￿lIaneOUS 344 344 15 15 TOTAL RESOURCES USED 27659 14311 92 247 75 012 De reciation All spending on church equipment, fixtures & fittings (e.g. data projection system," chancel carpet & Ghairs." vestry refurb," windows) was fvlly depreciated by 31. 12.2018. A nil value is therefore shown ft>r "Fixed Assets" and for Depreciation.

St James the Greal Blendon Notes to the Financial Statements for the year ended 31 December 2023 Note 4.. STAFF COSTS All persons undertaking WDrk on behalf of the PCC during the year. including our musicians, were Ifemployed subcontractors, paid on the basis of invol￿S for done. As such they are not considered to be employees of the church; and it is their respon￿bIlIty to pay any social security costs arising. There were therefore no staff costs during 2023 (as was the case in 2022). Note 5." RELA TED PARTY TRANSACTIONS A small immaterial portion of the expen￿ patd to the Incumbent may have ￿lated to his services in chairing the PCC. Apart from the clergy ￿Ing 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 reimbUrs￿j for this; such expEnditure does not need to be disclosed. Of the clergy expenses, £238.05 represented mileage costs: the remander Nyas reimbur*ment of expenditure incurred on the PCC'S behalf. PCC members are among those give to St James. In 2023, the Gift Aid Secretary recorded gifts totslling £21,954 {2022: £23,972) from PCC members and their spouses. Other unrecordable gifts may also have been made - e.g. cash offerings in the collection plate. Note 6.. DEB TORS AND CREDrroRS At 31 st D￿rnber, there were no "Debtors.. There was also unclaimed tax, on Gift Aid donations received during 2023, induding gifts to St James for the benefit of other charities, such as the Harvest giving to our Mission Partner& The tax claim was submitted on 16th January and payment Was received on 22nd January. NOTE 7.- FUNDS DESIGNATED FUNDS Opening Balance Closing Balance Income Expenditure Transfers 610.21 8,400.00 Church Repair Fund Alpha Messy Church Churches Together cOn￿rt Legacy 22,507. 14,718.11 43.03 58.82 23,416.44 42.675.44 19,259.00 610.21 27 659.00 38 236.40 The Church Repair Fund is held by the Diocese on behalf of the PCC t0￿rdS costs of repairs arising from future quinquennial inspections. The Alpha Fund is designated tfJwds the costs of the Alpha Course.

St James the Gre< Blendon Notes to the Financial Statements forthe year ended 31 December 2023 Note 7 (continued) RESTRICTED FUNDS OpeniNJ Bala￿e Income Expenditure Transfers Closing Balance Flowers Mission Partners (Har￿￿) Camino Fund Christian Aid Tables Sanctuary Shoeboxes Youth Work Kitchen Ennerdale Utilities Earthquake Appeal Christmas Cards Photocopier Church Meals 201.75 3.197.50 2.435.00 201.75 6.672.50 2.435.00 0.00 213.50 0.00 175.00 -190.95 0.00 0.00 5,067.77 0.00 0.00 3,000.00 250.75 3475.00 78.50 78.50 213.50 224.00 224.00 175.00 190.95 3.605.39 8.155.87 3,605.39 8,088.10 2.000.00 5,000.00 2.000.00 3.000.00 375.00 124.25 20 984.01 11152.50 14 311.19 17 825.32 Restricted funds are held in the PCC'S ger￿￿1 furKls for specific purposes stated. The Ennerdale Fund is the reknted portion of a legacy. to be spent on: (a) outreach- to incltKle. but not Imited to: (i) provision of rr facilities and intemet for St James, church arKI local communty (it) buildings refurbishment to facThi tate outreach (Including upgrading of kitchens and toilets) (iii) support for the missi)n parkners in kne with the church's policy of gmng 1 ￿/0 away, and (b) urgent or major items of necessary church repair (as opposed to refu￿lShMent). The Utilities Fund derives from a gift for domestic purposEo Within St James only (e.g. payment of utilty bills and minor maintenance). at the PCC'S absolute discretion. The Flowers fund originated wtth a legaoj from the late Mary Sampson. It is tntended for the purchase of longer-lasting fk)wer accessories. such as &arKl& va￿S and oases. The Camino Fund is established for providing support to parthx)ners in need. to be spent at the discretion of the Ifu & Wardens. We received a restricted gift for a replacement photocopier. The dorK)r is happy that should the whole sum not be required for this Purpo￿ then other purposes coukl be agreed with them. The balance of the Mission PartrErs Fund of £6.672.50 represents the harvest giving for 2023 and 2022. and was ￿nt to the partners in earty 2024. The Sanctuary FurKI was a gift speth2lly to errable the purchase of a set of irKlividual communion cups and holders for them, and tEed for that purpose. The Church Meals Fund was a gift for meals organised by ts church for felk)wship and evangelism purposes. The Youth Work Fund arose from the purchase of a cons*Jnment of Advent Calendars. for which a donation has boeen re￿iVed in earty 2024.

Note 8 The 2022 accounts included the following statement in note 8= "As a Prior YearAdjustment, the 1. 1.72 balance on Designated Funds, as stated on the statement of Financial ActNibes, has b￿n amended. to Goffect an effor in the 2021 Accounts. The opening and clo￿.ng fuures now match those in Note 7 al)ove." It has since been discovered that due to the error in the 2021 Accounts. the fund balances for the start of 2022 were still very slightly inaccurate (by one or two pounds), which had incorrectly been put down to rounding errors. The figures for the fund balances for year start for 2022 are now showing correctly in the 2023 accounts.

Independent Examiner's Report to the Parochial Church Council of St James the Great, Blendon

I report to the trustees (ie the members of the PCC) on my examination of the accounts of the Parochial Church Council (the PCC) for the year ended 31st December 2023.

Responsibilities and basis of report

As the charity trustees of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the PCC’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

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 giving me cause to believe that in any material respect:

• (1) accounting records were not kept in respect of the PCC as required by section 130 of the Act; or

• (2) the accounts do not accord with those records.

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.

………………………………..

3/19/2024

Date ……………………………

Mr John R. King MBCS CITP 12 The Close New Barn Kent, DA3 7JA