## **ST MICHAEL WITH ST AUGUSTINE**
## **BECKENHAM**
**within the United Benefice of St James with St Michael and St Augustine Beckenham**
## **Trustees’ Report and Financial Statements**
**for the year ended 31[st] December 2021**
## **CONTENTS:**
Administrative information page 1 Report of the Trustees pages 1-4 Statement of PCC Members’ responsibilities page 4 Independent Examiner’s report page 5 Receipts and payments account page 6 Statement of Assets and Liabilities page 7 Notes to the Financial Statements pages 8-9
## **PARISH OF ST MICHAEL WITH ST AUGUSTINE BECKENHAM**
## **ADMINISTRATIVE INFORMATION**
## **Registered Charity Number:** 1179081
## **Address and Contact Details:**
St Michael’s Church Ravenscroft Road Beckenham Kent BR3 4TN
Tel: 0208 659 9521 Email: office.stmichaelbeckenham@gmail.com
## **Vicar:**
Fr Leon Carberry The Vicarage, 120 Birkbeck Road, Beckenham, Kent BR3 4SS
## **Bank:**
HSBC Bank plc
## **Independent Examiner:**
Mr Tim Birse 8 Keswick Road, Orpington, Kent BR6 0EU
## **REPORT OF THE TRUSTEES**
## **Aims and Purposes**
The Parochial Church Council (PCC) of St Michael with St Augustine Beckenham has the responsibility of co-operating with the Vicar – Fr Leon Carberry, in promoting within the ecclesiastical parish, the whole mission of the Church – pastoral, evangelistic, social and ecumenical. The Parish is affiliated to The Society under the Patronage of St Wilfrid and St Hilda.
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## **Structure, Governance and Management**
The Parochial Church Council of the Ecclesiastical Parish of St Michael with St Augustine, Beckenham is a Registered Charity, number 1179081. All members of the PCC are Charity Trustees. The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council Powers Measure. The method of appointment of PCC members is set out in the Church Representation Rules.
PCC members who served during 2021 and up to the adoption of this report:
## Ex Officio members:
Vicar of the United Benefice: Fr Leon Carberry
Churchwardens: Tom Clark, (resigned July 2021), Matthieu Phillipault Lay Deanery Synod Representative: vacant
Elected members of the PCC: Carol Edwards, Roger Edwards, Raymond Beadle (resigned October 2021) , Hayley Philippault.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults). The Child Protection Policy was adopted by the PCC in accordance with the procedures as set by the Church of England and the Diocese of Rochester.
The PCC met in person when possible during 2021.
## **Electoral Roll**
In 2021 the Electoral Roll was amended as required by the Church of England. There are 25 names on the new Electoral Roll, of these 7 are recorded as living outside the parish boundary.
## **United Benefice**
The Parish of St Michael and St Augustine is part of the United Benefice of St James with St Michael and St Augustine, Beckenham. The patrons of the united benefice are the Bishop of Rochester and the Society for the Maintenance of the Faith. Mass is offered midweek and Sundays in the Benefice.
## **Objectives and Activities**
The PCC is committed to promoting public worship for all, and in particular to all residents of the ecclesiastical parish and to enabling all who wish to worship at St Michael's and become part of the life of the church to do so. To this end, all services are public, and we also seek to be open to all comers in relation to our community and social events.
When planning activities and responding to requests for use of the premises, the PCC takes account of the Charity Commission’s guidance on public benefit in relation to charities for the advancement of religion, and we make provision for the availability of pastoral care to all residents of the parish,
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and any others who come in need of it, as well as our social, missionary, and outreach work. Responding to pastoral needs of both regular congregation and parishioners is regarded as an important part of the work of the PCC and priest.
## **Achievements and Performance**
The sacraments of Matrimony, Baptism and Confirmation, and the Funeral Rites are available to all who are resident in the parish or on the church electoral roll, subject to the provision of the Canon Law of the Church of England.
During 2021, Fr Leon Carberry conducted 3 baptisms, 1 marriage and 1 funeral in church and 3 in the Crematorium by virtue of association with St Michael’s. We also hosted a Senegalese Evangelical funeral. The average Sunday attendance during 2021 was 13 adults and 2 children. .
Easter Triduum liturgies were celebrated across the two churches of the Benefice. At St Michael’s the attendance figures across Easter day and Easter Eve were 34.
In July, at the request of the Diocese, Fr Leon moved out of St James’s Vicarage and into St Michael’s vicarage. St James’s vicarage is due to be sold and the St Michael’s vicarage will be the Benefice house for the foreseeable future.
We were able to resume social events in September. We held a St Michael’s day sung Mass and lunch afterwards, and a presentation was made to Fr Graham Lunn as a belated farewell gesture.
In December, with Covid cases rising, all planned local School carol concerts and services were unfortunately cancelled by the schools. The attendance at St Michael’s Christmas services was 33.
The Administrator continues to work across the Benefice to provide support to the Vicar and Churchwardens with administration, bookings and finance. From the end of the financial year, the funding for this post is now shared equally between the two churches.
In 2021 we continued to have many groups hiring the church space for activities and providing a regular income for us, including studio/recording space, Mother & Toddler group (Golden Spirals), Pilates for older adults, Virtue Taekwon-do classes for all ages, Mother & Baby Yoga, Adult Yoga, Baby Ballet, Orchestra rehearsals, and organ practice. In the spirit of our charitable status and remit, Community based organisations are given concessionary rates for hire of the church space.
The financial situation of the Parish remains secure. The property at 121 Ravenscroft Road generates a regular income, as does the CCLA investment account. Regular, medium-term hiring of the church facilities provided a steady income.
## **Risk Management Policy**
Risks to which the PCC is exposed have been reviewed and systems/procedures designed to manage those risks have been established.
Two signatures are required on every cheque. The PCC appoints at least four members as signatories. Cheque signatories are reviewed at least annually – more often as required. The PCC makes the majority of payments by bank transfer as opposed to by cheque. The HSBC bank transfer system requires each payment to have a secondary authoriser in addition to being input by the Parish Administrator. All the cheque signatories can act as secondary authorisers.
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Wherever possible, two people count the collection and the money is banked at the earliest opportunity, usually by the Treasurer. Money is kept in the safe if it is required to stay on the church premises prior to banking.
There is a policy of expenditure authorisation and control, and the current financial situation is reported to the PCC from time to time.
The annual accounts are scrutinised by an independent examiner or auditor as required.
## **Reserves Policy:**
It is the policy of the PCC to ensure that the church retains sufficient reserves to meet future capital requirements to maintain the fabric of the church building and to adequately fund the activities and work of the church. Within this framework it is the policy to maintain unrestricted funds which equate to approximately six months’ ordinary unrestricted expenditure.
Approved by the Parochial Church Council on 10th April 2022
L G Carberry
Chairman
## **STATEMENT OF PCC MEMBERS’ RESPONSIBILITIES**
Charity law requires the PCC members, as trustees, to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements, the PCC members are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The PCC members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **HONORARY INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF St MICHAEL WITH ST AUGUSTINE BECKENHAM**
I report on the financial statements of the Parochial Church Council (the PCC) for the year ended 31 December 2021, which are set out on pages 6 to 9.
## **Respective responsibilities of the PCC and the Examiner**
As members of the PCC and Charity Trustees you are responsible for the preparation of the financial statements. You consider that the audit requirement of section 144 (2) of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed.
It is my responsibility to:
- examine the financial statements (under section 145 of the Act);
- follow the procedures laid down in the general Directions given by the Charity Commissioners under section 145 (5) (b) of the Act; and
- state whether particular matters have come to my attention.
## **Basis of this Report**
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 PCC, and a comparison of the accounts presented with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you, as trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a true and fair view, and this report is limited to the matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matters have come to my attention:
- 1) which give me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare financial statements, which accord with the accounting records and comply with the requirements of the Act and the Regulations
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
T J Birse MA FIA 8 Keswick Road Orpington Kent BR6 0EU 11[th] April 2022
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**PAROCHIAL CHURCH COUNCIL OF ST MICHAEL WITH ST AUGUSTINE BECKENHAM**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|**NOTE**
4a
4b
4c
4d
5a
5b
5c|**RECEIPTS**
**Voluntary receipts**
Voluntary income
Activities for generating funds
Investment Income
Other incoming resources
Proceeds of investment sales
**Total receipts**
**PAYMENTS**
**Church activities**
Costs of generating funds
Other church activities
Investment property expenses
**Total payments**
**EXCESS OF RECEIPTS OVER PAYMENTS**|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**TOTAL**
**2021**
**2020**
**£**
**£**
**£**
**£**
7,903
0
7,903
4,633
15,797
0
15,797
10,115
43,037
0
43,037
42,059
0
7,942
7,942
118,492
66,737
7,942
74,679
175,299
0
0
0
0
**66,737**
**7,942**
**74,679**
**175,299**
0
0
0
314
53,445
7,942
61,387
176,625
933
0
933
932
**54,378**
**7,942**
**62,320**
**177,871**
**12,359**
**0**
**12,359**
**-2,572**
231
-231
0
0
**12,590**
**-231**
**12,359**
**-2,572**
5,639
629
6,268
8,840
**18,229**
**398**
**18,627**
**6,268**|
|---|---|---|
||Transfers between Funds
**NET MOVEMENT IN CASH BALANCES**
Balances at 1 January
**CASH BALANCES AT 31 DECEMBER**||
The notes on pages 8 and 9 form an integral part of these accounts.
Page 6
**PAROCHIAL CHURCH COUNCIL OF ST MICHAEL WITH ST AUGUSTINE BECKENHAM**
## **STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2020**
|**NOTE**
**CASH FUNDS**
Bank current account
Bank deposit account
Deposits at Rochester DBF
CBF Deposit Fund
**Total**
1
**INVESTED ASSETS**
121 Ravesncroft Road, Beckenham
CBF Investment Fund - Income shares
**LIABILITIES**
**NET ASSETS**
**REPRESENTED BY:**
General Fund
Capital - Real property
Church repair fund
Allen Road account
Church Hall maintenance
Choir fund
**TOTAL**|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**TOTAL**
**2021**
**2020**
**£**
**£**
**£**
**£**
14,336
398
14,734
2,381
533
0
533
533
3,360
0
3,360
3,337
0
0
0
17
**18,229**
**398**
**18,627**
**6,268**
678,663
0
678,663
678,663
1,041,513
86,665
1,128,178
986,986
**1,720,176**
**86,665**
**1,806,841**
**1,665,649**
**0**
**0**
**0**
**0**
**1,738,405**
**87,063**
**1,825,468**
**1,671,917**
1,056,382
0
1,056,382
913,700
678,663
0
678,663
678,663
3,360
0
3,360
3,106
0
0
0
231
0
86,665
86,665
75,819
0
398
398
398
**1,738,405**
**87,063**
**1,825,468**
**1,671,917**|
|---|---|
The notes on pages 8 and 9 form an integral part of these accounts. Approved by the Parochial Church Council on 10 April 2022 and signed on its behalf by
___________________ Chairman ____________________ Member
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**PAROCHIAL CHURCH COUNCIL OF ST MICHAEL WITH ST AUGUSTINE BECKENHAM NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES**
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006, using the receipts and payments basis, which the PCC believes is appropriate for these financial statements.
During the year funds held by the Rochester Diocesan Society and Board of Finance (DBF) were used to pay part of the parish’s Offer to the Diocese. These funds passed through the PCC’s bank account and are shown in these financial statements as restricted funds. The PCC believes this approach is necessary to give a full view of the activities of the parish, despite the fact that the PCC was effectively only acting as agent for these transactions. The total amount held by Rochester DBF for the parish’s unrestricted use, and not included in these accounts was £27,540 at the balance sheet date.
The PCC owns 121 Ravenscroft Road, Beckenham, a property adjacent to the church. This property is included in the financial statements at the cost of purchase in 2018. The PCC believes this is a fair reflection of the current open market sale value of the property, subject to the existing tenancy.
Consecrated and beneficed property is excluded from the accounts by section 96 (2) (a) of the Charities Act 1993. No value is placed on movable church furnishings which require a faculty for disposal since the PCC considers this to be inalienable property.
Other investment assets comprise holdings in the CBF Church of England Investment Fund – Income Shares. These are included in the financial statements at mid-market value at the balance sheet date.
## **2. RESTRICTED FUNDS**
## **Allen Road - Rochester DBF Account**
This fund was closed during the year and the balance of £231 was transferred to unrestricted funds.
## **Church Hall – CBF Investment Fund Income Shares**
The capital was donated to allow the maintenance of the church hall. Only 50% of the funds are permitted to be drawn down to make repairs but must subsequently be repaid to the fund. The income may used for other unrestricted purposes. As the Church Hall has been sold, discussions will be opened with the Diocese of Rochester regarding the future of this fund
## **Choir Fund**
A donation of £500 was received for use by the choir. To date £102 has been used and the remaining balance is held for use of the choir in the future. The cash is held in the bank current account.
## **3. AUDIT**
Under the provisions of the Charities Act an audit of the accounts is not required. An Independent Examination of the accounts has been carried out, and it is expected that the Independent Examiner will request a charitable donation to be made in lieu of a fee.
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**PAROCHIAL CHURCH COUNCIL OF ST MICHAEL WITH ST AUGUSTINE BECKENHAM NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|4
**RECEIPTS**
4a
**Voluntary Income**
Tax efficient planned giving
Income Tax recovered
Other planned giving
Collections
Donations and appeals
Legacy
**Total**
4b
**Activities for generating funds**
Church Lettings
Fund Raising Events
Fees
**Total**
4c
**Investment income**
Dividends and interest
current a/c
savings a/c
Rental income
**Total**
4d
**Other incoming resources**
Transfer from Rochester diocese
**Total**
**TOTAL RECEIPTS**
5
**PAYMENTS**
5a
**Fund raising trading costs**
5b
**Church Activities**
Charitable giving
Diocesan contribution
Clergy including vicarage
Clergy property expenses
Church utilities
Church maintenance
Church insurance
Upkeep of services
Organist and choir
Parish administrator
Office administration
Printing and stationery
Church major repairs
Sundry expenditure
**Total**
**5c**
**Investment Property expenses**
**TOTAL PAYMENTS**|**UNRESTRICTED**
**RESTRICTED**
**TOTAL**
**TOTAL**
**2021**
**2020**
**£**
**£**
**£**
**£**
2,655
0
2,655
3,261
4,042
0
4,042
0
217
0
217
172
544
0
544
614
445
0
445
586
0
0
0
0
**7,903**
**0**
**7,903**
**4,633**
14,445
0
14,445
9,130
263
0
263
285
1,089
0
1,089
700
**15,797**
**0**
**15,797**
**10,115**
28,631
0
28,631
27,649
6
0
6
10
14,400
0
14,400
14,400
**43,037**
**0**
**43,037**
**42,059**
0
7,942
7,942
118,492
**0**
**7,942**
**7,942**
**118,492**
**66,737**
**7,942**
**74,679**
**175,299**
**0**
0
**0**
**314**
840
0
840
1,248
23,826
7,942
31,768
46,761
1,454
0
1,454
1,204
3,354
0
3,354
2,086
4,471
0
4,471
3,715
6,889
0
6,889
2,798
2,461
0
2,461
2,571
1,335
0
1,335
616
1,218
0
1,218
690
4,962
0
4,962
4,507
1,163
0
1,163
2,056
1,242
0
1,242
598
0
0
0
107,551
230
0
230
224
**53,445**
**7,942**
**61,387**
**176,625**
**933**
**0**
**933**
**932**
**54,378**
**7,942**
**62,320**
**177,871**|
|---|---|
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