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2024-12-31-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:

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 2024

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 John King 12 The Close LONGFIELD Kent DA3 7JA

Registered charity number 1176355

St James the Great, Blendon

Statement of Financial Activities for the year ending 31st December 2024

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 2024
Balances carried forward
at 31st December 2024
Unrestricted
Designated
Restricted Total Funds Total Funds
Funds
Funds
Funds
2024
2023
£
£
£
£
£
44,566
10,000
9,386
63,952
53,267
3,075
-
-
3,075
3,163
2,200
547
-
2,747
2,319
16,728
-
-
16,728
18,029
-
-
-
-
-
66,569
10,547
9,386
86,501
76,778
-
-
-
-
86
52,325
6,265
19,053
77,643
91,802
190
-
-
190
359
52,516
6,265
19,053
77,834
92,247
14,053
4,282
(9,667)
8,668
(15,469)
(3,028)
3,028
-
-
-
11,025
7,310
(9,667)
8,668
(15,469)
36,165
38,236
17,825
92,227
107,696
47,191
45,546
8,158
100,895
92,227

St James the Great, Blendon

Balance Sheet as at 31 December 2024

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
2024
2023
£
£
£
£
£
0
0
0
0
0
0
0
0
3,949
0
0
3,949
3,025
57,110
17,465
0
74,575
69,628
-13,868
28,081
8,158
22,371
19,574
47,191
45,546
8,158
100,895
92,227
0
0
0
0
0
47,191
45,546
8,158
100,895
92,227
47,191
0
0
47,191
36,165
0
45,546
0
45,546
38,236
0
0
8,158
8,158
17,825
47,191
45,546
8,158
100,895
92,227

Approved by the Parochial Church Council on 10th September 2025 and signed on its behalf by:

Chairman

St James the Great, Blendon

Notes to the Annual Accounts for the year ended 31 December 2024

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 2024

2. INCOMING RESOURCES

Unrestricted Designated Restricted 2024 2023
funds funds funds Total Total
£ £ £ £ £
a) Voluntary income
Planned giving 30,231 - - 30,231 28,001
Income tax recovered/
recoverable
8,871 1,020 9,890 10,238
-
Collections & other
giving 5,465 - 8,366 13,831 15,027
(including Gift Day) -
Legacies 10,000 - 10,000
Designated donations - - - -
-
-
b) Activities for generating funds -
Fundraising 3,075 - - 3,075 3,163
-
c) Income from Investments -
Interest 2,200 547 - 2,747 2,319
-
.
d) Income from Church activities -
Fees 339 - - 339 (30)
Hall rentals 16,389 - - 16,389 18,059
Remembrance Book - - - - -
Photocopier income - - - - -
e) Other incoming resources
Other income - - - - -
TOTAL
INCOMING RESOURCES 66,569 10,547 9,386 86,501 76,778

St James the Great, Blendon

Notes to the Annual Accounts for the year ended 31 December 2024

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
2024
2023
funds
funds
funds
Total
Total
£
£
£
£
£
-
-
-
-
75
-
-
-
-
11
6,514
-
8,903
15,416
11,002
34,400
-
34,400
33,000
3,103
-
3,103
2,644
2,891
-
2,500
5,391
4,713
195
-
20
215
2,442
950
63
1,013
902
1,381
-
7,568
8,949
8,575
1,464
-
-
1,464
2,829
1,428
6,265
-
7,693
25,695
-
-
-
-
190
-
-
190
344
-
-
-
-
-
-
-
-
-
15
52,516
6,265
19,053
77,834
92,247

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 2024

Note 4: STAFF COSTS

All persons undertaking work on behalf of the PCC during the year, including our musicians, 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 2024 (as was also the case in 2023).

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.

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, £233.35 represented mileage and parking costs, £20 represents postage and stationery costs; the remainder was reimbursement of expenditure incurred on the PCC's behalf.

PCC members are among those who give to St James. In 2024, the Gift Aid Secretary recorded gifts totalling £24,437 (2023: £21,954) from PCC members and their spouses. 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 no "Debtors". A bill for clergy expenses was received shortly after the year end; this is shown under "Creditors". There was also unclaimed tax, on Gift Aid donations received during 2024, 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 on 11th January and payment was received on 15th January.

NOTE 7: FUNDS

DESIGNATED FUNDS

Church Repair Fund
Alpha
Foodbank
Messy Church
CTIOB Concert
Legacy
Opening
Closing
Balance
Income
Expenditure
Transfers
Balance
14,718.11
546.94
-
2,200.00
17,465.05
43.03
-
-
-
43.03
-
-
-
886.50
886.50
-
-
-
-
-
58.82
-
-
(58.82)
-
23,416.44
10,000.00
6,265.07
-
27,151.37
38,236.40
10,546.94
6,265.07
3,027.68
45,545.95

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. The Foodbank fund is used for funds allocated by the PCC for donations to the Slade Green Foodbank as part of St James's mission giving.

St James the Great, Blendon

Notes to the Financial Statements for the year ended 31 December 2024

Note 7 (continued)

RESTRICTED FUNDS

Flowers
Mission Partners (Harvest)
Camino Fund
Tables
Shoeboxes
Youth Work
Outreach and Worship
Foodbank
Utilities
Christmas Cards
Photocopier
Church Meals
Opening
Closing
Balance
Income
Expenditure
Transfers
Balance
201.75
-
-
-
201.75
6,672.50
2,193.09
8,865.59
-
-
2,435.00
-
-
-
2,435.00
213.50
-
-
-
213.50
175.00
-
37.00
-
138.00
(190.95)
480.95
-
-
290.00
-
2,500.00
2,500.00
-
0.00
-
1,692.06
63.00
-
1,629.06
5,067.77
2,500.00
7,567.77
-
0.00
-
19.62
19.62
-
0.00
3,000.00
-
-
-
3,000.00
250.75
-
-
-
250.75
17,825.32
9,385.72
19,052.98
-
8,158.06

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

The Outreach and Worship Fund is for local evangelism to support for example: (i) Places of Welcome, Stay and Play, Messy Church and expenses associated with other evangelistic endeavours (e.g. Pancake Saturday, deficit on Church meals) (ii) Minor building repairs to ensure the building is a safe and welcoming place (iii) Worship resources – (e.g. organist’s fees, music licences, service props)

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. It is intended for the purchase of longer-lasting flower accessories, such as stands, vases and oases.

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

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 2024.

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.

Signature

……………………………….. Mr John King, MBCS CITP 12 The Close LONGFIELD Kent DA3 7JA

Date ……

Date

22/05/2025