**Annual Report** _for the year ended 31 December 2023_ Registered charity no. 1179859
**Christ Church Luton Road, Chatham, Kent ME4 5BT**
1
# **The Parochial Church Council of the Ecclesiastical Parish of Christ Church Luton, Chatham**
## **Annual Report January to December 2023**
## **Reference and administrative information**
## **Background**
Christ Church Luton Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church Centre complex of Christ Church, Luton Road, Chatham.
## **Membership**
Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. During the year, the following people served as members of the PCC:
Ex Ofcio members: Priest-in-Charge: The Reverend Andrea Leonard Church Warden Ms Marian Relf Assistant Church Warden Mrs Joan Coventry Deanery Synod representative: Miss Angel O’Nyon
Treasurer Mr Jeff Fray Secretary Mrs Christine Kennard Elected members:
Mrs Joan Coventry Mrs Jackie O’Nyon Mr Jeff Fray Mrs Susan Fray Mrs Sue Cherry Matthews Mr Andrew Heyhow
## **Contact details**
Correspondence may be addressed to the PCC Secretary, Christ Church, Luton Road, Chatham, Kent ME4 5BT.
Banks: Lloyds Bank, Blackheath, London BX1 1LT Santander, 227-229 High Street, Chatham, Kent. ME4 4YJ
Independent
2
examiner: Mr Rob Trice MAAT, 210 King George Road, Chatham, Kent ME5 0PH
## **Structure, governance and management**
## **Structure**
The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC was registered as a Charity in England with the Charity Commission on 10 September 2018 under registered charity number 1179859. The appointment of PCC members is governed by and set out in the _Church Representation Rules_ (2020, London: Church House Publishing).
## **Committees**
The PCC met 7 times in 2023.
No other sub committees or management meetings took place during 2022.
## **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). The PCC follows the Diocese of Rochester’s safeguarding procedures and policies and has been working to ensure that these are embedded in the life of the church. Angel O’Nyon has been the safeguarding officer for 2 years now . The safeguarding mobile phone has been set up (07407 226253) also a dedicated email (churchsafe84@gmail.com). There have been two potential safeguarding issues to report. One in April and the other in December 2023. Both incidents have been logged and best practice procedures discussed with those involved. The incident in April was also discussed with a member of the Diocesan Safeguarding Team who gave reassurance that no further action was necessary.
## **Objectives and activities**
## **Aims and objectives**
The primary object of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC is to co-operate with the minister in promoting to the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
## **Church life**
The year of 2023 Continues like so may years after the pandemic with a general feeling of tiredness and trauma, especially with world events as they are. The Sunday worship services focus on celebration and lively worship in contrast to the news and events that surround us in the world. We often have African praise worship played after the recessional music which many
3
people appreciate and join in with dancing. The pattern of services remains the same as last year. Sadly Trevor Wilson our long servinc warden died last July, he leaves a big gap in the life of the church. Although Joan Coventry was voted on last year as Church Warden, she was unable to attend the Archdeacons Visitation, so Marian Relf was sworn in as our Warden which has worked very well, with Joan serving as deputy warden. The links with Luton primary Schfool have been strengthened, Andrea is now a school governor.
Andrea and Maureen Mead continue to visit Victory Care Home to take the monthly service of Holy Communion which is regularly attended by 20 or more residents. Again we sang carols for them before last Christmas. We continue to provide emergency food via a food share table at our weekly café, funded by grants from Medway Council.
## **Achievements and performance**
We maintain a regular core of committed members, and have a very slight growth curve, although church attending habits have changed post pandemic and with the financial crisis, many people having to work longer hours to support their families. We continue to struggle financially, being in an area of the top 4% of deprivation in the country. Cash offerings at services are often empty. However, we thank God for his provision and the skill of Jeff our treasurer meaning that we have not gone in to the red at all. Nevertheless financial poverty is not reflected in the sense of community and belonging the people feel, from both church attendance and belonging to the community café, which continues to do well.
We continue to rely on recorded music for the services, although this will cahge gradually with the Jam Sessions.
The attempt to raise enough money to have Solar Panels fitted to the roof to save money on energy bills and to move towards becoming carbon neutral continues to move forward slowly. Various fund raising activities were completed, and grants were applied for, meaning that we are about a quarter of the way towards our target, which is very encouraging given the current financial climate.
Morning prayer is regularly attended by a core of three people now, with occasional visitors. It is a place where we pray for the life of the parish, but also where we sense the immanent presence of God as we wait on Him.
## Church Attendance
There are currently 33 people on the electoral roll (29). The average attendance in October was 35 including children. (48 in 2022)
## Occasional ofces
In 2023, Christ Church conducted 2 (12) baptisms, both infants. During the course of the year, we took 3 (8) funerals in the church building. Andrea conducted 14 (12) funerals in total, 12 for people in the parish, and 2 for the parish of St Justus Rochester (in vacancy).
## Café Plus.
Continues to serve the community every Tuesday except for during August. There are a committed core team of church members who run the café,
4
catering and befriending and encouraging activities. There are many people for whom the café is a lifeline, coming from the non-church community, finding it a welcoming place to belong and a place of friendship. There are often significant conversations and questions asked about the Christian faith. We continue to offer refreshments with a donation only to include all, crochet, craft and knitting table, hand massage, various games, and a food share table for those who need emergency food supplies, supported by Medway Council. We continue to encourage people to bring skills and hobbies to share with others.
## Toytime
This continues to meet on a Monday morning from 10.00 – 11.30 during term time only as only pre-school children are allowed. During the year, Helen Kiralfy, Church Army Missioner for Medway, took over the leadership of Toytime for three out of four of the sessions each month, freeing Andrea for other work, for which she is very grateful. The group continues to be popular, we now have a team of 3 people supporting every week as well as the leader. Bible stories and songs are presented at the end of each session, and there is a strong Christian witness from those attending and supporting.
## Jo’s Jam Sessions
“Music is a gift from God, one which (I believe) he intended us all to be able to enjoy and participate in. In September, we tried an experimental jam session which has since blossomed. The original idea was to see if any members of our church family could play an instrument and if they wanted to have a bash together in a non pressured environment. Since we started, we've had a real mix of experience, some of us having played for a few years, others picking up an instrument for the first time.
So far we've learned two songs and had the opportunity to lead them in services, which I hope was a blessing to the congregation and I'm hopeful that we will continue and build on that. Who knows, when we work together and trust in the Lord, amazing things happen.” Jo Smith
No previous experience is necessary, and the sessions, meeting on the first Saturday of the month are very popular, with several people starting to learn to play the guitar, and others with previous knowledge. It was wonderful for the group to lead a song at the Christingle service, and we look forward to more in 2024.
Fabric, equipment, ministry and other expenditure related issues These will be found in the Financial Report, to follow.
## **Public Benefit**
In this report, the PCC has profiled aspects of church life that would normally take place, meetings and services of wider public benefit, and occasional
5
offices. In so doing the PCC sees itself as meeting the criteria of “Public Benefit” for registered charities through the activities listed.
## **Financial Review**
Diocesan Parish Share was reduced to £12,026.76 plus £ 4,044 diocese support of fees, (2022: £16,304 plus £2,080 diocese share of fees)
## **Reserves Policy**
The PCC continued its policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserves”) held by them aims to be between one and two months of the resources expended. This equates to approximately between £3,950 to £7,900.
The reserves are regularly reviewed by the treasurer and discussed at the PCC from time to time. In the event of a significant drop in funding, the PCC would consider how the funding can be replaced or activities changed and may arrange for an appeal to be made to the congregation. At the end of December 2023, the unrestricted free reserves amounted to £15,557 (2022: £12,303).
The PCC recognises that the current level of reserves represents about 3 months resources expended.
Approved by the PCC May 4[th] 2024 and signed on their behalf by
Reverend Andrea Leonard, Priest In Charge.
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## **JCC ACCOUNTS**
**Year Ending 31 December 2023**
## **Christ Church Luton**
# **Receipts and Payments Accounts**
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023**
||||||**TOTAL**||||TOTAL|
|---|---|---|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|**FUNDS**|Unrestricted|Designated|Restricted|FUNDS|
||Notes|Funds|Funds|Funds|**2023**|Funds|Funds|Funds|2022|
|||£|£|£|**£**|£|£|£|£|
|**Receipts**||||||||||
|_Voluntary income_|2a|18,379|-|10,053|**28,432**|22,532|-|-|22,532|
|_Activities for generating funds_|2b|1,285|-|-|**1,285**|602|-|-|602|
|_Investment income_|2c|29|152|233|**414**|20|28|-|48|
|_Church activities_|2d|26,655|-|-|**26,655**|24,500|-|-|24,500|
|_Other incoming resources_|2e|-|-|-||-|-|-||
|||46,348|152|10,286|**56,786**|47,654|28||47,682|
|**Payments**||||||||||
|_Costs of generating voluntary income_|3a|-|-|-|**-**|-|-|-|-|
|_Fund-raising trading costs_|3b|702|-|-|**702**|674|-|-|674|
|_Church activities_|3c|42,783|-|1,155|**43,938**|46,608|-|303|46,911|
|_Other expenditure_|3d|489|-|-|**489**|-|-|-|-|
|**Total resources expended**||43,974|-|1,155|**45,129**|47,282|-|303|47,585|
|**Excess of Receipts over Payments**||2,374|152|9,131|**11,657**|372|28|(303)|97|
|Transfers between funds - transfers in/(out)||900|(900)|-|**-**|(200)|200|-|**-**|
|||3,274|(748)|9,131|**11,657**|172|228|(303)|97|
|Bank current and deposits accounts 1 January||12,303|5,712|2,436|**20,451**|12,131|5,484|2,739|20,354|
|**Bank current and deposit accounts at 31 December**||15,577|4,964|11,567|**32,108**|12,303|5,712|2,436|20,451|
Page 6
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **STATEMENT OF ASSETS AND LIABILITIES**
|||General|Designated|Restricted|**2023**|General|Designated||Restricted|2022|
|---|---|---|---|---|---|---|---|---|---|---|
||Notes|Fund|Fund|Funds|**Total**|Fund|Fund||Funds|Total|
|||£|£|£|**£**|£|£||£|£|
|Cash and bank deposits|||||||||||
|Cash and Current account||15,577|-|1,017|**16,594**|12,303|-||2,436|14,739|
|Church Repair Fund||-|4,964|-|**4,964**|-|5,712||-|5,712|
|Solar Panels Fund||-|-|10,550|**10,550**|-|-||-|-|
|||15,577|4,964|11,567|**32,108**|12,303|5,712||2,436|20,451|
|Other monetary assets|||||||||||
|Tax claim||-|-|-|**-**|-|-||-|-|
|||||||||||-|
|||-|-|-|**-**|-|-||-|-|
|Investment assets|||||||||||
|CBF Income Shares||-|-|723|**723**|-|-||661|661|
|32 Income Fund units||||||||.|||
|||-|-|723|**723**|-|-||661|661|
The JCC has interest in a piece of land: the Graveyard at Luton, which is vested in the Diocesan Board of Finance and therefore has no value to the JCC.
Approved by the Joint Church Council on and signed on its behalf22nd April 2024
Name of chairman Reverend Andrea Leonard Chairman
The accompanying notes form a part of these financial statements.
Page 7
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 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 espenditure 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 purposes. These include designated funds which can be redesignated.
Restricted funds represent (a) donations or grants received for a specific object or invited by the PCC for a specific object, and (b) income from trusts and endowments which may be expended only on those restricted objects provided in the terms of the trust of bequest. The funds may only be expended on the specific ovject ofr which they were given. Any balance remaining unsent tat the end of the year must be carried forward as a balance on that fund.
Endowment funds are funds, the capital of which must be maintained; only inocme arising from investment of the endowment may 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 recognised and a monetary value given as part of the desciption in the Statement of Assets and Liabilities: Bank and deposit accounts; Amounts owing from HMRC where a formal claim has been made; Investment assets.
Liabilities are recognised and a monetary value given in the Statement of Assets and Liabilities where the supply had been received by 31 December.
Page 8
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2 Receipts**
|**a**
_Voluntary income_
Planned giving - standing orders
Planned giving - GA envelopes
Income tax recoverable on planned giving
Other planned giving
Plate collections
Gift days
Donations and appeals
Grants
Legacy
**b**
_Activities for generating funds_
General fundraising
Social Event Income
**c**
_Investment income_
Dividends and interest
**d**
_Income from Church Activities_
Hall lettings
Fees from weddings,funerals, etc.
Holiday Club
Coffee mornings
Afternoon club
DHS Health General
Unaccounted for cash
Other
**e**
_Other incoming resources_
Insurance claims
**Total receipts**|**TOTAL**
TOTAL
Unrestricted Designated
Restricted
**FUNDS**
Unrestricted Designated
Restricted
FUNDS
Funds
Funds
Funds
**2023**
Funds
Funds
Funds
2022
£
£
£
**£**
£
£
£
£
14,074
-
-
**14,074**
13,074
-
-
13,074
-
-
-
**-**
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
**-**
-
-
-
-
1,849
-
-
**1,849**
1,975
-
-
1,975
-
-
-
**-**
-
-
-
-
1,956
-
10,053
**12,009**
3,120
-
-
3,120
500
-
-
**500**
4,363
-
-
4,363
-
-
-
**-**
-
-
-
-|
|---|---|
||18,379
-
10,053
**28,432**
22,532
-
-
22,532|
||1,285
-
-
**1,285**
-
-
-
-
-
-
-
**-**
602
-
-
602
-|
||1,285
-
-
**1,285**
602
-
-
602|
||29
152
233
**414**
20
28
-
48|
||29
152
233
**414**
20
28
-
48|
||23,585
-
-
**23,585**
20,043
-
-
20,043
2,758
-
-
**2,758**
3,873
-
-
3,873
-
-
-
**-**
-
-
-
-
297
-
-
**297**
578
-
-
578
-
-
-
**-**
-
-
-
-
-
-
-
**-**
-
-
-
-
15
-
-
**15**
-
-
-
-
-
-
-
**-**
6
-
-
6|
||26,655
-
-
**26,655**
24,500
-
-
24,500|
||-
-
-
**-**
-
-
-
-|
||-
-
-
**-**
-
-
-
-|
|||
||46,348
152
10,286
**56,786**
47,654
28
-
47,682|
Page 9
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **3 Payments**
|**3 Payments**||
|---|---|
|**a**
_Costs of generating voluntary income_
Stewardship costs
**b**
Fund-raising costs
Social event costs
**c**
_Church Activities_
Missionary and charitable giving (Hardship)
Ministry Costs
Diocesan parish contribution
Expenses
Rectory costs
Church running expenses
Water
Electric
Gas
Insurance
Cleaning
General
Church maintenance
Upkeep of services & Organist
Training/Mission
Church Hall running costs
Church Hall maintenance
Pre-School running costs
Children & Youth ministry
Make Lunch
Administration
Telephone/Broadband/Website
Printing
Stationary
Other expenses
Independent examiner
**d**
_Other expenditure_
Building work
**Total payments**|**TOTAL**
TOTAL
Unrestricted Designated
Restricted
**FUNDS**
Unrestricted Designated
Restricted
FUNDS
Funds
Funds
Funds
**2023**
Funds
Funds
Funds
**2022**
£
£
£
**£**
£
£
£
£
-
-
-
**-**
**-**
-
-
-|
||-
-
-
**-**
**-**
-
-
-|
||268
-
-
**268**
**9**
-
-
9
434
-
-
**434**
665
-
-
665|
||702
-
-
**702**
674
-
-
674|
||270
-
-
**270**
30
-
-
30
**-**
-
13,075
-
-
**13,075**
16,304
-
-
16,304
500
-
-
**500**
433
-
-
433
1,250
-
-
**1,250**
1,611
-
-
1,611
-
429
-
-
**429**
875
-
-
875
4,276
-
-
**4,276**
3,868
-
-
3,868
6,389
-
-
**6,389**
4,309
-
-
4,309
1,907
-
-
**1,907**
1,734
-
-
1,734
1,663
-
-
**1,663**
209
-
-
209
715
-
-
**715**
240
-
-
240
5,545
-
-
**5,545**
6,694
-
-
6,694
756
-
-
**756**
585
-
-
585
53
-
-
**53**
-
-
-
-
93
-
-
**93**
650
-
-
650
234
-
-
**234**
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
**-**
55
-
-
55
-
-
1,155
**1,155**
-
-
303
303
1,030
-
-
**1,030**
480
-
-
480
1,702
-
-
**1,702**
4,174
-
-
4,174
2,124
-
-
**2,124**
3,505
-
-
3,505
-
-
-
**-**
-
-
-
-
472
-
-
**472**
577
-
-
577
300
-
-
**300**
275
-
-
275|
||42,783
-
1,155
**43,938**
46,608
-
303
46,911|
||489
-
-
**489**
-
-
-
-|
||489
-
-
**489**
-
-|
|||
||43,974
-
1,155
**45,129**
47,282
-
303
47,585|
Page 10
**JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **10 Statement of funds**
|**Unrestricted Funds - undesignated**
**Unrestricted Funds - designated**
Church Repair Fund
**Restricted Funds**
Solar Panels Fund
Make Lunch Fund
**Total funds**
**Unrestricted Funds - undesignated**
**Unrestricted Funds - designated**
Church Repair Fund
**Restricted Funds**
Make Lunch Fund
**Total funds**|Transfers,
At
other gains
**At**
1 Jan 2023
Income
Expenditure
and losses
**31 Dec 2023**
£
£
£
£
**£**
12,303
46,348
(43,974)
900
**15,577**
5,712
152
-
(900)
**4,964**|
|---|---|
||5,712
152
-
(900)
**4,964**|
||-
10,286
-
-
**10,286**
2,436
-
(1,155)
-
**1,281**|
||2,436
10,286
(1,155)
-
11,567|
|||
||20,451
56,786
(45,129)
-
**32,108**|
||Transfers,
At
other gains
**At**
1 Jan 2022
Income
Expenditure
and losses
**31 Dec 2022**
£
£
£
£
**£**
12,131
47,654
(47,282)
(200)
**12,303**
5,484
28
-
200
**5,712**|
||5,484
28
-
200
**5,712**|
||2,739
-
(303)
-
**2,436**|
||2,739
-
(303)
-
**2,436**|
|||
||20,354
47,682
(47,585)
-
**20,451**|
Page 11
## **Independent Examiner's Report to the PCC of Christ Church Luton**
This Report on the accounts of the PCC for the year ended 31 December 2023, which are set out in this annual report, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ("the Regulations") and s.145 of the Charities Act 2011 ("the Act").
## **Respective responsibilities of the PCC and the examiner**
As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of Regulation 3(3) and section 144(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the Regulations.
## **Basis of this report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church guidance, 2006 edition, issued by the Finance Division of the Archbishops' Council. That examination includes a review of the accounting record kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts 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 I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives 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 accounts 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.
_Rob W Trice_
22nd March 2024
Mr Rob Trice MAAT 210 King George Road Chatham, Kent, ME5 0PH
Page 12
## **JCC ACCOUNTS**
**Year Ending 31 December 2023**
## **Christ Church Luton**
# **Receipts and Payments Accounts**
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **RECEIPTS & PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023**
||||||**TOTAL**||||TOTAL|
|---|---|---|---|---|---|---|---|---|---|
|||Unrestricted|Designated|Restricted|**FUNDS**|Unrestricted|Designated|Restricted|FUNDS|
||Notes|Funds|Funds|Funds|**2023**|Funds|Funds|Funds|2022|
|||£|£|£|**£**|£|£|£|£|
|**Receipts**||||||||||
|_Voluntary income_|2a|18,379|-|10,053|**28,432**|22,532|-|-|22,532|
|_Activities for generating funds_|2b|1,285|-|-|**1,285**|602|-|-|602|
|_Investment income_|2c|29|152|233|**414**|20|28|-|48|
|_Church activities_|2d|26,655|-|-|**26,655**|24,500|-|-|24,500|
|_Other incoming resources_|2e|-|-|-||-|-|-||
|||46,348|152|10,286|**56,786**|47,654|28||47,682|
|**Payments**||||||||||
|_Costs of generating voluntary income_|3a|-|-|-|**-**|-|-|-|-|
|_Fund-raising trading costs_|3b|702|-|-|**702**|674|-|-|674|
|_Church activities_|3c|42,783|-|1,155|**43,938**|46,608|-|303|46,911|
|_Other expenditure_|3d|489|-|-|**489**|-|-|-|-|
|**Total resources expended**||43,974|-|1,155|**45,129**|47,282|-|303|47,585|
|**Excess of Receipts over Payments**||2,374|152|9,131|**11,657**|372|28|(303)|97|
|Transfers between funds - transfers in/(out)||900|(900)|-|**-**|(200)|200|-|**-**|
|||3,274|(748)|9,131|**11,657**|172|228|(303)|97|
|Bank current and deposits accounts 1 January||12,303|5,712|2,436|**20,451**|12,131|5,484|2,739|20,354|
|**Bank current and deposit accounts at 31 December**||15,577|4,964|11,567|**32,108**|12,303|5,712|2,436|20,451|
Page 6
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **STATEMENT OF ASSETS AND LIABILITIES**
|||General|Designated|Restricted|**2023**|General|Designated||Restricted|2022|
|---|---|---|---|---|---|---|---|---|---|---|
||Notes|Fund|Fund|Funds|**Total**|Fund|Fund||Funds|Total|
|||£|£|£|**£**|£|£||£|£|
|Cash and bank deposits|||||||||||
|Cash and Current account||15,577|-|1,017|**16,594**|12,303|-||2,436|14,739|
|Church Repair Fund||-|4,964|-|**4,964**|-|5,712||-|5,712|
|Solar Panels Fund||-|-|10,550|**10,550**|-|-||-|-|
|||15,577|4,964|11,567|**32,108**|12,303|5,712||2,436|20,451|
|Other monetary assets|||||||||||
|Tax claim||-|-|-|**-**|-|-||-|-|
|||||||||||-|
|||-|-|-|**-**|-|-||-|-|
|Investment assets|||||||||||
|CBF Income Shares||-|-|723|**723**|-|-||661|661|
|32 Income Fund units||||||||.|||
|||-|-|723|**723**|-|-||661|661|
The JCC has interest in a piece of land: the Graveyard at Luton, which is vested in the Diocesan Board of Finance and therefore has no value to the JCC.
Approved by the Joint Church Council on and signed on its behalf22nd April 2024
Name of chairman Reverend Andrea Leonard Chairman
The accompanying notes form a part of these financial statements.
Page 7
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1 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 espenditure 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 purposes. These include designated funds which can be redesignated.
Restricted funds represent (a) donations or grants received for a specific object or invited by the PCC for a specific object, and (b) income from trusts and endowments which may be expended only on those restricted objects provided in the terms of the trust of bequest. The funds may only be expended on the specific ovject ofr which they were given. Any balance remaining unsent tat the end of the year must be carried forward as a balance on that fund.
Endowment funds are funds, the capital of which must be maintained; only inocme arising from investment of the endowment may 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 recognised and a monetary value given as part of the desciption in the Statement of Assets and Liabilities: Bank and deposit accounts; Amounts owing from HMRC where a formal claim has been made; Investment assets.
Liabilities are recognised and a monetary value given in the Statement of Assets and Liabilities where the supply had been received by 31 December.
Page 8
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2 Receipts**
|**a**
_Voluntary income_
Planned giving - standing orders
Planned giving - GA envelopes
Income tax recoverable on planned giving
Other planned giving
Plate collections
Gift days
Donations and appeals
Grants
Legacy
**b**
_Activities for generating funds_
General fundraising
Social Event Income
**c**
_Investment income_
Dividends and interest
**d**
_Income from Church Activities_
Hall lettings
Fees from weddings,funerals, etc.
Holiday Club
Coffee mornings
Afternoon club
DHS Health General
Unaccounted for cash
Other
**e**
_Other incoming resources_
Insurance claims
**Total receipts**|**TOTAL**
TOTAL
Unrestricted Designated
Restricted
**FUNDS**
Unrestricted Designated
Restricted
FUNDS
Funds
Funds
Funds
**2023**
Funds
Funds
Funds
2022
£
£
£
**£**
£
£
£
£
14,074
-
-
**14,074**
13,074
-
-
13,074
-
-
-
**-**
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
**-**
-
-
-
-
1,849
-
-
**1,849**
1,975
-
-
1,975
-
-
-
**-**
-
-
-
-
1,956
-
10,053
**12,009**
3,120
-
-
3,120
500
-
-
**500**
4,363
-
-
4,363
-
-
-
**-**
-
-
-
-|
|---|---|
||18,379
-
10,053
**28,432**
22,532
-
-
22,532|
||1,285
-
-
**1,285**
-
-
-
-
-
-
-
**-**
602
-
-
602
-|
||1,285
-
-
**1,285**
602
-
-
602|
||29
152
233
**414**
20
28
-
48|
||29
152
233
**414**
20
28
-
48|
||23,585
-
-
**23,585**
20,043
-
-
20,043
2,758
-
-
**2,758**
3,873
-
-
3,873
-
-
-
**-**
-
-
-
-
297
-
-
**297**
578
-
-
578
-
-
-
**-**
-
-
-
-
-
-
-
**-**
-
-
-
-
15
-
-
**15**
-
-
-
-
-
-
-
**-**
6
-
-
6|
||26,655
-
-
**26,655**
24,500
-
-
24,500|
||-
-
-
**-**
-
-
-
-|
||-
-
-
**-**
-
-
-
-|
|||
||46,348
152
10,286
**56,786**
47,654
28
-
47,682|
Page 9
## **JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **3 Payments**
|**3 Payments**||
|---|---|
|**a**
_Costs of generating voluntary income_
Stewardship costs
**b**
Fund-raising costs
Social event costs
**c**
_Church Activities_
Missionary and charitable giving (Hardship)
Ministry Costs
Diocesan parish contribution
Expenses
Rectory costs
Church running expenses
Water
Electric
Gas
Insurance
Cleaning
General
Church maintenance
Upkeep of services & Organist
Training/Mission
Church Hall running costs
Church Hall maintenance
Pre-School running costs
Children & Youth ministry
Make Lunch
Administration
Telephone/Broadband/Website
Printing
Stationary
Other expenses
Independent examiner
**d**
_Other expenditure_
Building work
**Total payments**|**TOTAL**
TOTAL
Unrestricted Designated
Restricted
**FUNDS**
Unrestricted Designated
Restricted
FUNDS
Funds
Funds
Funds
**2023**
Funds
Funds
Funds
**2022**
£
£
£
**£**
£
£
£
£
-
-
-
**-**
**-**
-
-
-|
||-
-
-
**-**
**-**
-
-
-|
||268
-
-
**268**
**9**
-
-
9
434
-
-
**434**
665
-
-
665|
||702
-
-
**702**
674
-
-
674|
||270
-
-
**270**
30
-
-
30
**-**
-
13,075
-
-
**13,075**
16,304
-
-
16,304
500
-
-
**500**
433
-
-
433
1,250
-
-
**1,250**
1,611
-
-
1,611
-
429
-
-
**429**
875
-
-
875
4,276
-
-
**4,276**
3,868
-
-
3,868
6,389
-
-
**6,389**
4,309
-
-
4,309
1,907
-
-
**1,907**
1,734
-
-
1,734
1,663
-
-
**1,663**
209
-
-
209
715
-
-
**715**
240
-
-
240
5,545
-
-
**5,545**
6,694
-
-
6,694
756
-
-
**756**
585
-
-
585
53
-
-
**53**
-
-
-
-
93
-
-
**93**
650
-
-
650
234
-
-
**234**
-
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
**-**
55
-
-
55
-
-
1,155
**1,155**
-
-
303
303
1,030
-
-
**1,030**
480
-
-
480
1,702
-
-
**1,702**
4,174
-
-
4,174
2,124
-
-
**2,124**
3,505
-
-
3,505
-
-
-
**-**
-
-
-
-
472
-
-
**472**
577
-
-
577
300
-
-
**300**
275
-
-
275|
||42,783
-
1,155
**43,938**
46,608
-
303
46,911|
||489
-
-
**489**
-
-
-
-|
||489
-
-
**489**
-
-|
|||
||43,974
-
1,155
**45,129**
47,282
-
303
47,585|
Page 10
**JOINT CHURCH COUNCIL OF CHRIST CHURCH, LUTON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **10 Statement of funds**
|**Unrestricted Funds - undesignated**
**Unrestricted Funds - designated**
Church Repair Fund
**Restricted Funds**
Solar Panels Fund
Make Lunch Fund
**Total funds**
**Unrestricted Funds - undesignated**
**Unrestricted Funds - designated**
Church Repair Fund
**Restricted Funds**
Make Lunch Fund
**Total funds**|Transfers,
At
other gains
**At**
1 Jan 2023
Income
Expenditure
and losses
**31 Dec 2023**
£
£
£
£
**£**
12,303
46,348
(43,974)
900
**15,577**
5,712
152
-
(900)
**4,964**|
|---|---|
||5,712
152
-
(900)
**4,964**|
||-
10,286
-
-
**10,286**
2,436
-
(1,155)
-
**1,281**|
||2,436
10,286
(1,155)
-
11,567|
|||
||20,451
56,786
(45,129)
-
**32,108**|
||Transfers,
At
other gains
**At**
1 Jan 2022
Income
Expenditure
and losses
**31 Dec 2022**
£
£
£
£
**£**
12,131
47,654
(47,282)
(200)
**12,303**
5,484
28
-
200
**5,712**|
||5,484
28
-
200
**5,712**|
||2,739
-
(303)
-
**2,436**|
||2,739
-
(303)
-
**2,436**|
|||
||20,354
47,682
(47,585)
-
**20,451**|
Page 11
## **Independent Examiner's Report to the PCC of Christ Church Luton**
This Report on the accounts of the PCC for the year ended 31 December 2023, which are set out in this annual report, is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ("the Regulations") and s.145 of the Charities Act 2011 ("the Act").
## **Respective responsibilities of the PCC and the examiner**
As members of the PCC you are responsible for the preparation of the accounts; you consider that the audit requirement of Regulation 3(3) and section 144(2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the Regulations.
## **Basis of this report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church guidance, 2006 edition, issued by the Finance Division of the Archbishops' Council. That examination includes a review of the accounting record kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts 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 I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives 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 accounts 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.
_Rob W Trice_
22nd March 2024
Mr Rob Trice MAAT 210 King George Road Chatham, Kent, ME5 0PH
Page 12