TRUSTEES REPORT PAROCHIAL CHURCH COUNCIL OF ST LAWRENCE, BIDBOROUGH AND ST PETER, SOUTHBOROUGH For the period January to December 2021 Charity No. 1184753
Aims and Purposes
The Parochial Church Council (PCC) of St Lawrence, Bidborough and St Peter, Southborough has the responsibility of co-operating with the incumbent, the Reverend Stephen Hills, 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 two church buildings and Ivy Cottage, Franks Hollow Road, Bidborough. In addition, with Christ Church, Southborough it is responsible for the house at 54 Holden Park Road, Southborough.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:
Worship and prayer; learning about the Gospel; developing their knowledge and trust in Jesus
Provision of pastoral care for people living in the parish Mission and outreach work
To facilitate this work it is important that we maintain the fabric of the church buildings.
Major Risks
Major risks to which the charity is exposed, as identified by the trustees, are regularly reviewed and systems or procedures have been established to manage these risks. During the Coronavirus pandemic government and Church of England guidelines have been followed and risk assessments made and reviewed.
Safeguarding and GDPR
The PCC is committed to implementing the House of Bishops’ safeguarding policies and good practice guidance. The PCC has adopted the House of Bishops’ “Promoting a Safer Church; safeguarding policy statement”. Regulations on safeguarding and GDPR are followed under the guidance of our Parish Safeguarding Officer and administrators. Safeguarding is a regular item on the Agenda at PCC meetings and a number of people have completed the relevant level of safeguarding training during the year. There were no Safeguarding incidents during 2021.
Achievements and Performance
Worship and Prayer
A range of services are offered in both churches during the week and over the course of the year. St Lawrence and St Peter became one parish in June 2019 and since then service patterns having continued to evolve taking into account the covid situation. Services were held online for the first few months of the year and resumed in Church on Palm Sunday, the morning service alternating between St Lawrence and St Peter’s. A new pattern of services was launched in September with a 10.00 morning service held in each church, with the Rector leading the service at St Peter’s on 1[st] and 3[rd] Sundays and St Lawrence on 2[nd] and 4[th] Sundays and a combined service for both congregations on the 5[th] Sunday. The service from St Lawrence is recorded each week and put on the website in the afternoon for those unable to attend to view. Sunday evening services at St Lawrence have alternated weekly between in church and on Zoom. Weekday morning prayers continue to be held on Zoom.
During Easter week there was a trail in the churchyard and prayer areas inside the church. Christmas celebrations included the popular Christingle Service at St Peter’s on Christmas Eve; at St Lawrence, as well as the traditional Carol Service in church, there was carol singing in the churchyard, allowing more people to participate given the ongoing covid situation.
Children’s ministry has been challenging during lockdown and efforts are being made to encourage youngsters and families to return to patterns of worship. Forest Church, a monthly service for families on Sunday afternoons with outdoor activities, resumed and has been well supported. A Harvest celebration and a Nativity service were both held at a local farm and were well attended. Forest Sunday School at St Peter’s on Sunday mornings is a new initiative which has been well received.
All are welcome to attend our regular services. At the end of the 2021 there were 138 names on the Church Electoral Roll (109 St Lawrence and 29 St Peter). During the pandemic there were typically around 40-50 ‘devices’ engaging concurrently with our 10.30am YouTube services, typically building to 100-125 by the end of Sunday. Zoom Evening Prayer had a regular attendance of around 15, and weekday morning prayers on Zoom are attended by around 15-18 people. In the autumn, since returning to some live services, attendance numbers were lower than in pre-pandemic times, with some folk still remaining cautious and watching the recorded services.
As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life; in marriage, public vows are exchanged with God’s blessing; through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God’s keeping.
There were 4 baptism services in church. There was 1 wedding in the parish. 6 funerals were held in our churches, and 3 associated with our parish at the crematorium.
Deanery Synod
The PCC has one Deanery Synod representative for St Lawrence, there is currently a vacancy for a representative from St Peter’s. The Deanery Synod provides the PCC with an important link between the parish and the wider structures of the church.
Buildings
The Project 800 building project at St Lawrence Church was completed in August 2020 and in 2021, as restrictions eased, we began to enjoy the benefits of the increased worship and fellowship space. The technology that was installed has enabled live services to be recorded and in some instances services live streamed. The two screens in the church have provided more options for service content. The serving of refreshments after the Sunday morning service resumed in October and has been much appreciated.
At St Peter’s Church work on re-pointing to the SW corner of the tower and repairing the plinth on the southern side of the Church were completed. New signage was installed outside the church. The gas boiler failed in October and was replaced in time for Christmas services. Plans to refurbish the toilets have been approved by the Diocese and the project will require special fund raising.
Pastoral Care
The pastoral care teams work very hard to ensure the holistic care of individuals in need including, when possible, hospital visits, home visits where people are ill, suffering or unable to leave their homes. Efforts were made to keep in touch especially during the pandemic. House groups, and other groups, continued their care and support for one another either meeting in person or virtually.
CAMEO “Come and Meet Each Other”. It was only possible to hold two lunches during the second half of the year and in February and at Easter small gifts were distributed to those who would normally have attended the lunches to show they were not forgotten.
“Tots & Co” offered weekly meetings on Zoom during the early part of the year and outdoor sessions were held at the village hall in the summer, weather permitting. Indoor sessions in the village hall resumed in September.
PALS – St Peter and St Lawrence Ladies – enjoyed a midsummer evening walk and picnic at Haysden country park and monthly walks on Tuesday mornings offer a time of fellowship together.
CAMEO teas for the elderly and those living alone, WLTDO “Who Let the Dads Out?” for fathers and children, and MOBS Men of Bidborough and Southborough were suspended for much of 2021 mainly due to the pandemic, and also changes in the leadership team, with some folk moving away from the parish.
Mission and Evangelism
Two issues of “Tower and Steeple” magazine, containing articles, news and information about the life of the churches of St Lawrence and St Peter, were distributed to all houses in the Parish.
The Tower and Steeple website and the Tower and Steeple Facebook group allow the church family to keep in touch. Notice sheets are emailed weekly giving details of services. The Rector’s weekday Rectory Reflections are received by over 100 people.
Helping those in need is a demonstration of our faith. The Diocese Poverty & Hope Appeal was supported, along with a number of organisations including Christian Aid, CPAS, Tearfund, Youth for Christ, Life and Soul, Tunbridge Wells Street Pastors and Mosaic Resource Centre Tunbridge Wells. St Lawrence and the wider community in Bidborough have links with the Church of St Mathew’s Kibaigwa in Tanzania.
At the Harvest service gifts were donated to the Southborough Community Larder run by Christ Church in Southborough. The “Shoebox” Christmas appeal, “Operation Christmas Child”, run by Samaritans Purse was supported by a number of volunteers at the South East processing centre in Tonbridge.
St Peter’s “Prayer for the Streets” team did not resume their door-to-door visits but continued to welcome any requests for prayer
Ecumenical Relationships
The churches of St Lawrence, Bidborough and St Peter, Southborough are part of “The ACTS Group Ministry” (Anglican Churches Together in Southborough) which includes Christ Church, Southborough and St Thomas, Southborough. The new Civic Centre in Southborough was completed in the summer and the churches offered coffee and a place to talk at both the open day in September and Winter Festival in December. St Peter’s took the lead in a special Christmas service with carols and readings around the Christmas tree in the Southborough Town Square and mulled wine and mince pies were served.
Bidborough School
We have close links with Bidborough Church of England Primary school. Stephen Hills, Claire Rorke and Amanda Harris are Foundation Governors at the school, and Clare Masters, Stephen Hills and Rev Dave Bubb led weekly acts of collective worship throughout the school year when covid restrictions allowed.
Financial Review
Whilst Covid-19 impacted the income of both churches due to both a reduction in collections at services and fee income, the regular planned giving of our church family members ensured that our finances held up well, with only a modest deficit posted in the year-end accounts. At St Peter’s extra was spent on church maintenance, mainly the plinth repairs (some of which has been covered by grants) and the replacement of the boiler. Both churches benefitted from generous bequests during the year. A Gift Day was held on Christmas Day, which helped reduce the deficit in the accounts.
Reserves Policy
The PCC has determined that it would be wise, in case of unforseen expense or temporary reduction of income, to maintain reserves of unrestricted current assets, in sofar as these are within the PCC’s control, at a level of between three and six months ‘normal expenditure’ excluding items of large, special or project expenditure. As at 31.12.2020 Net Current Assets were £211,336. The Accounts have been prepared on a going concern basis.
Volunteers
We would like to thank all our volunteers, too numerous to mention individually, who work so hard to make our church the lively and vibrant community it is. Thank you to those who continued to care for our buildings during this difficult time. In particular we would like to thank our churchwardens Ed Dix-Perkin, Bob Gibson, Roy Langman and Richard Stanbury, the team who lead our worship week by week, and care both for our churches and our church family members, including our children and young people. Special thanks to Stephen Bull who has stepped down as Treasurer at St Peter’s after thirteen years of sterling work and also to Vicki Trueman who has stepped down as Parish Safeguarding Officer.
We were sorry to bid farewell to several people who had key leadership roles in the life of the parish: Mike Fawcett, Graham Wilkinson and Olly Gillet and also Ruth Langridge, organist and choir mistress for many years, and wish them and their families well in pastures new.
Clergy/Lay Ministers
Reverend Stephen Hills had a well-deserved sabbatical from May to July, giving him a chance to relax and refresh following the constant online and video preparations required during the pandemic. We are most grateful to our Curate, Reverend Dave Bubb (shared with Christ Church Southborough), for covering in Stephen’s absence. Dave was ordained as a priest in Rochester cathedral in September.
Clare Masters was licensed as a Lay Minister in June, and Pippa Hillen began the Certificate course of training at the Diocese that may lead on to training for licensed ministry.
Structure, governance and management
Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC.
New PCC members are issued with the Church of England booklet giving guidance on responsibilities and duties as a charity trustee and all Trustees are kept up to date with any guidance from the Charity Commission. 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 full PCC met six times during the year (including the APCM) with an average level of attendance of 77%. All the meetings were held on Zoom. There have been five decisions made via email and Stephen Hills has kept all members up to date by email with the changing covid situation and plans for services and the parish.
Each Church has a standing committee (consisting of Rector, Treasurer, Churchwardens and one PCC representative) to consider fabric and finance matters and there is also a Ministry Team. Matters from these committees are reported back to the PCC and discussed as necessary. A PCC Standing Committee is required under Church Representation Rules and has the power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. The Standing Committee consists of the Clergy, one churchwarden from each church, PCC Secretary and Treasurer. The PCC Standing Committee did not meet in 2021.
Administrative Information
St Lawrence Church is situated in the High Street, Bidborough, TN3 0UJ and St Peter’s Church in Church Road, Southborough TN4 0RX. The churches are part of the Diocese of Rochester within the Church of England. The correspondence address is: The Rectory, Rectory Drive, Bidborough, Tunbridge Wells TN3 0UL. Email: towerandsteeple@gmail.com
The PCC is a corporate body constituted under Trust Deed dated 1[st] June 2019. The PCC operates under the PCC Powers Measure and is registered with the Charity Commission. Charity Number 1184753.
Patronage Board includes Church Pastoral Aid Society and The Mabledon Trust
Bank: HSBC Bank Plc Lloyds Bank Plc
Independent Examiner: David Stephens FCCA
Website: www.towerandsteeple.org
St Lawrence Church is supported by a verger, David Hunter, who resides at Ivy Cottage.
Curate - Rev Dave Bubb, Curate licensed to Christ Church Southborough and our parish Licensed Lay Ministers – Allan Jonnes, Graham Wilkinson, Clare Masters Reader PTO – Alan Richards, Michael Lee
Bishop’s Licence – Sophie Kersey, Olly Gillett, Karen Gillett, Lin Hutchinson, Emma Lawrence, Pippa Hillen
Clergy PTO – Rev Ray Skinner
PCC members
Ex Officio members Rector: Reverend Stephen Hills (Chair) Curate: Rev Dave Bubb Churchwardens: Bob Gibson – St Lawrence (Vice Chair) Ed Dix-Perkin – St Lawrence Roy Langman – St Peter Richard Stanbury – St Peter Diocesan Synod Rodney Hutchinson Elected members: Mary Cottle – Deanery Synod Representative – St Lawrence Steven Boulton – St Lawrence Stephen Bull (Treasurer – St Peter) Peter Dillon (Parish Treasurer) Pippa Hillen Anne Hinds (Pastoral Co-ordinator) Allan Jonnes - LLM St Peter Jon Kersey - St Peter Alison Lush (Secretary) Marion Short - St Peter Vicki Trueman (Parish Safeguarding Officer)
2021 provFded many challenges and we thank Stephen Hills for his dedicated leadership and all the extra work put in to preparing services during the pandemic. Approved by the PCC on 28 March 2022 and signed on their behalf by the Reverend Stephen Hills (PCC Chaiman)
The Parochial Church Council of the Ecclesiastical Parish of St Lawrence Bidborough and St Peter Southborough
Charity no.1184753
Annual Report and Financial Statements Year ended 31st December 2021
91560 gI>EO 9A33 6.no 124J 124W27 P•Iry 78NiO 40365 a937 17J26 N0J1ENTA5$S 3tsJ96 31J.196 2913lzx 70 5AHthlfacknJ S*NdPADiknif<cTr••RY•fj
Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753 Notes to the BALANCE SHEET For the twelve months ended 31 December 2021
| Note 1 2 3 4 5 6 |
Debtors and Prepayments Income tax recoverable - gift aid Advertising Annual insurance prepaid for Ivy Cottage Prepaid Utilities Accrued Rental Income from Property Amount due from Christ Church re. 54HPR Creditors and accruals Deferred Grant Income for Repairs in 2021 Rectory repairs PCC Central Costs awaiting payment Q1 Ivy Cottage repairs Tithing accrual for Prior Years Tithing accrual for Current Year Youth Fund Utility and Sundry accruals Tots DBF Fees Adventurers Legacy designated to Organ Repair/Replacement WLTDO fund Ray Skinner Generation Trust Grant Prepaid Fees due to Provider Repairs Funds Diocesan church repair fund St L - Diocesan Ivy Cottage repair fund Designated Funds HSBC - deposit a/c Organ Fund HSBC -deposit a/c Sundry Designated Items HSBC - Project 800 a/c Cash at bank and in hand St L - HSBC - current a/c St L - Lloyds bank - current a/c St L HSBC Deposit a/c St P - Lloyds TSB Current Account St P - Tithe Account St P - Vicar's discretionary fund Petty Cash Fixed Assets Ivy Cottage 54 Holden Park Road |
St Lawrence St Lawrence 2021 2020 £ £ 2,974 2,474 - 519 480 - - - 3,493 2,954 - - 3,415 3,415 1,300 1,016 1,016 1,897 2,530 1,412 1,000 1,000 955 500 500 - 70 70 - 49 49 82 82 - 8,029 12,329 27,958 31,502 7,138 6,329 35,096 37,831 5,012 5,012 1,315 1,165 3,973 8,836 10,300 15,013 1,703 1,833 2,726 2,105 28,406 22,757 - - - - 32,835 26,695 75,960 75,960 - - 75,960 75,960 |
St Peter St Peter 2021 2020 £ £ 1,535 1,335 - - 11 - 4,405 2,420 5,940 3,766 5,000 - - - - - - 364 397 - 108 - - - - - - 472 5,397 11,356 40,579 - - 11,356 40,579 - - - - - - - - - - - - - - 6,598 13,332 - 204 203 34 6,802 13,570 - - 15,600 15,600 15,600 15,600 |
Parish Total Parish Total 2021 2020 £ £ 4,509 3,809 - - 519 480 - 11 - - 4,405 2,420 |
|---|---|---|---|---|
| 9,433 6,720 |
||||
| - 5,000 3,415 3,415 - 1,300 1,016 1,016 1,897 2,530 - 1,412 1,000 1,000 364 1,352 500 500 108 - 70 70 - - 49 49 82 82 - - |
||||
| 8,501 17,726 |
||||
| 39,314 72,081 7,138 6,329 |
||||
| 46,452 78,410 |
||||
| 5,012 5,012 1,315 1,165 3,973 8,836 |
||||
| 10,300 15,013 |
||||
| 1,703 1,833 2,726 2,105 28,406 22,757 6,598 13,332 - - 204 203 - 34 |
||||
| 39,637 40,265 |
||||
| 75,960 75,960 15,600 15,600 |
||||
| 91,560 91,560 |
Ivy Cottage was given to St Lawrence Church in 1910 by Emily Maynard "for the benefit of the Rector and use by the church members" 54 Holden Park Road was given to Christ Church and St Peters Southborough. The property value, income and expenses are shared on a 70:30 basis.
arochial Church Council - St Lawrence & St Peter. Charity Number 1184753
TATEMENT OF FINANCIAL ACTIVITIES
or the twelve months ended 31 December 2021
| r the twelve months ended 31 December 2021 INCOMING RESOURCES Note Voluntary income 1(a) Activities for generating income 1(b) Income from investments 1(c) Income from church activitites 1(d) Total RESOURCES EXPENDED Parish share 2(a) Salaries, wages and honoraria 2(b) Clergy & staff expenses 2(c) Church running expenses 2(d) Church activity expenses 2(e) Mission giving and donations 2(f) Rectory, Ivy Cottage & 54HPR 2(g) Major repairs to church 2(h) Major repairs to hall 2(i) Major repairs to parsonage 2(j) New building work 2(k) Other 2(l) Total NET Incoming resources before other recognised gains Gains on investment assets on disposal on revaluation NET MOVEMET IN FUNDS Restatement introducing 54 Holden Park Rd Adjustment CCLA funds from S'Boro Team TRANSFERS BETWEEN FUNDS 3 BALANCES BROUGHT FORWARD AT 1 JANUARY BALANCES CARRIED FORWARD AT 31 DECEMBER |
Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ 113,050 0 0 113,050 16 0 0 16 416 0 0 416 3,966 0 0 3,966 ~~117,448~~ ~~0~~ ~~0~~ ~~117,448~~ 66,000 0 0 66,000 0 0 0 0 0 0 0 0 62,080 0 0 62,080 2,724 0 0 2,724 4,336 0 0 4,336 2,904 0 0 2,904 0 0 0 0 0 0 0 0 0 0 0 0 9,933 0 0 9,933 0 0 0 0 147,977 0 0 147,977 (30,529) 0 0 (30,529) 0 0 0 0 2021 |
Adjusted to account for(£437)Carried forward -St Peters |
|---|---|---|
| 2020 | ||
| Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ |
||
| 140,379 0 0 140,379 1,084 0 0 1,084 827 0 0 827 5,603 0 0 5,603 |
||
| ~~147,893~~ ~~0~~ ~~0~~ ~~147,893~~ |
||
| 68,442 0 0 68,442 0 0 0 0 0 0 0 0 46,388 0 0 46,388 1,530 0 0 1,530 6,408 0 0 6,408 6,518 0 0 6,518 0 0 0 0 0 0 0 0 0 0 0 0 229,233 0 0 229,233 0 0 0 0 |
||
| 358,519 0 0 358,519 |
||
| (210,626) 0 0 (210,626) |
||
| ~~(30,529)~~ ~~0~~ ~~0~~ ~~(30,529)~~ 0 5,455 5,455 ~~(25,074)~~ ~~0~~ ~~0~~ ~~(25,074)~~ 338,269 0 0 338,269 313,195 0 0 313,195 |
~~(210,626)~~ ~~0~~ ~~0~~ ~~(210,626)~~ 437 437 5,198 5,198 |
|
| ~~(204,991)~~ ~~0~~ ~~0~~ ~~(204,991)~~ 543,260 0 0 543,260 |
||
| 338,269 0 0 338,269 |
Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753
INCOME
| 1(a) Voluntary income Gift aided donations Other donations Tax Recoverable Collections at services Grants Legacies Other donations TOTAL 1(b) Activities for generating income Fundraising Other income TOTAL 1(c) Income from investments Dividends and interest TOTAL 1(d) Income from church activitites Fees 30% share of 54HPR Rental Income TOTAL TOTAL* |
Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ 71,782 71,782 3,664 3,664 15,959 15,959 1,008 1,008 13,992 13,992 6,645 6,645 - 113,050 - - 113,050 16 16 - 16 - - 16 416 416 416 - - 416 1,981 1,981 1,985 1,985 - - - - - 3,966 - - 3,966 117,448 - - 117,448 2021 |
2020 |
|---|---|---|
| Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ |
||
| 66,878 66,878 46,088 46,088 14,926 14,926 2,065 2,065 422 422 10,000 10,000 - |
||
| 140,379 - - 140,379 |
||
| 1,084 1,084 - |
||
| 1,084 - - 1,084 |
||
| 827 827 |
||
| 827 - - 827 |
||
| 2,931 2,931 2,672 2,672 - - - - - |
||
| 5,603 - - 5,603 |
||
| 147,893 - - 147,893 |
-
Includes £87 donations to Project 800
-
** Includes £17 Gift Aid Recovered Project 800
EXPENSES
| Note Church activities 2(a) Parish share 2(b) Salaries, wages and honoraria Par 2(c) Clergy & staff expenses Rectory Training Mobiles Other Vicar expenses Off 2(d) Church running expenses Operations Fabric Worship/services Insurance Other Church utility bills Church Repair Fund Mission and evangelism "Co2(e) Church activity expenses Children & Youth Pastoral events Choir/Licences/Music Community Lunch/breakfast 2(f) Mission giving and donations 2(g) Rectory, Ivy Cottage & 54HPR 2(h) Major repairs to church 2(i) Major repairs to hall 2(j) Major repairs to parsonage 2(k) New building work 2(l) TOTAL |
Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ 66000 66,000 0 0 0 0 0 0 0 2,883 2,883 44,299 44,299 0 6,698 6,698 641 641 2,104 2,104 5,455 5,455 0 62,080 62,080 0 1,570 1,570 1,154 1,154 0 2,724 2,724 4,336 4,336 2,904 2,904 0 0 0 9,933 9,933 0 147,977 0 0 147,977 2021 |
2020 |
|---|---|---|
| Unrestricted Restricted Endowment TOTAL Funds Funds Funds £ £ £ £ |
||
| 68442 68,442 0 0 0 0 0 0 1,725 1,725 27,121 27,121 0 6,750 6,750 3,073 3,073 2,521 2,521 5,198 5,198 0 46,388 46,388 1,236 1,236 0 294 294 0 1,530 1,530 6,408 6,408 6,518 6,518 0 0 0 229,233 229,233 0 |
||
| 358,519 0 0 358,519 |
Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753 Notes to the STATEMENT OF FINANCIAL ACTIVITIES For the twelve months ended 31 December 2021
1 Reserves policy
The PCC has determined that it would be wise, in case of unforseen expense or temporary reduction of income, to maintain reserves of unrestricted current assets, in sofar as these are within the PCC's control, at a level of between three and six months 'normal expenditure' excluding items of large, special or project expenditure. As at 31.12.2020 Net Current Assets were £211336
The Accounts have been prepared on a going concern basis
2(b) STAFF COSTS AND PENSION
There are no employees paid by the Parish and no National Insurance or pension payments.
The Rector's stipend is paid by the Diocese of Rochester which accounts for all payroll aspects independently of the Parish.
2(d) CHURCH RUNNING EXPENSES
Governance: includes Independent Examiner's fee of £535
2(f) MISSIONARY AND CHARITABLE GIVING
| Grants of £1,000 or more made in the period Poverty and Hope Christian Aid Tearfund Grants of < £1,000 made in the period, for mission Other organisations/charities Other individuals |
2,000 1,000 1,000 |
|---|---|
| 4,000 3,336 - |
|
| 7,336 |
NOTE: £3000 accrued in previous years but distributed in 2021
2(k) NEW BUILDING WORK
Project 800 was conceived to provide toilet facilites and a modern kitchen for the church and is now complete.
Donors to the project completed a donation form which indicated the funds would be used for the installation of these facilities. All invoices have been paid.
| 3 TRANSFE |
Project 800 costs incurred during 2021 Architects fees (Retentions) Construction Costs (Retentions) R BETWEEN FUNDS |
867 9,066 9,933 5455 Church Repair Funds Added Back |
|---|---|---|
- 4 PCC MEMBERS
Other than an occasional small honorarium paid to the organist or verger at services, no expenses have been paid to any trustee, committee member or related party, other than reimbursement of costs for items purchased on behalf of the parish and approved in writing by the Rector.
5 Fixed and Restricted/Designated Assets
Ivy Cottage was given to St Lawrence Church in 1910 by Emily Maynard "for the benefit of the Rector and use by the church members" The Organ Fund is designated as such by the PCC and not specifically restricted by the donor.
6 Salaries/National Insurance/Pension Scheme
There are no employees paid by the Parish and no National Insurance or pension payments.
The Rector's stipend is paid by the Diocese of Rochester which accounts for all payroll aspects independently of the Parish.
- 7 Expenses (Trustees and related parties)
Other than an occasional small honorarium paid to the organist or verger at services, no expenses have been paid to any trustee, committee member
-
8 or related party, other than reimbursement of costs for items purchased on behalf of the parish and approved in writing by the Rector.
-
9 IndependentExamination Fee
The fee for Independent examination of these accounts is £535, which is included in Church Running Expenses.
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PAROCHIAL CHURCH COUNCIL St. Lawrence Bidborough & St. Peter Southborough
YEAR ENDED 31ST DECEMBER 2021
NOTES TO THE FINANCIAL STATEMENTS
1. ACCOUNTING POLICIES
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs together with applicable accounting standards and the Statement of Recommended Practice 2016 as the applicable standard to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP(FRS102)).
ASSETS
Consecrated and benefice property
In so far as consecrated and benefice property of any kind (i.e. the church and vicarage) is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 such assets are not classified in the financial statements.
Moveable church furnishings
These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included within the Church inventory.
Tangible fixed assets
Land and buildings
No depreciation is provided on buildings as the current estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial.
An impairment review is carried out on a regular basis and any resultant loss identified is included within expenditure for the year. (NB an impairment review is a formal check that the current value of a fixed asset such as a house or building is greater than the value shown in the balance sheet. )
Any expenditure on maintenance or improvements on fixed assets is written off as incurred.
Short term deposits
These are the cash held on deposit either with HSBC Bank, Lloyds Bank, Diocese, CCLA or at another bank.
FUNDS
Unrestricted Funds
These represent the income funds of the PCC that are available for spending on the general purposes of the PCC. These include amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are not included as 'free reserves' as disclosed in the trustees' report.
Restricted Funds
These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts. Endowment Funds
These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes of the accounts.
INCOMING RESOURCES
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
Voluntary income and capital sources
Collections are recognised when received by or on behalf of the PCC. Planned giving under covenants or gift aid donations is recognised when received. Income tax recoverable on gift aid donations is recognised when the related income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its entitlement and the likely amount due.
Funds raised by church events and activities are accounted for gross, i.e. before any associated expenses.
Other ordinary income
Rental from the letting of church premises is recognised when the rental is due. Parochial fees due to the PCC for weddings, funerals etc. are accounted for when the event occurs.
Income from investments
Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.
RESOURCES USED
Grants
Grants and donations are accounted for when paid, or when awarded, if that award creates a binding obligation on the PCC.
Activities directly related to the work of the Church
The Diocesan Parish Offer in respect of clergy and diocesan costs are accounted for when paid. Any additional amounts agreed by the PCC but not paid across as at 31st December are shown as creditors in the balance sheet.
DEBTORS
Amounts owing to the PCC at 31st December in respect of income tax fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Diocesan Church Repair Fund - Quinquennial Funds
The Diocesan Church Repair Fund consists of funds designated by the PCC for future repairs.
A contribution rate into the fund is agreed to pay for these repairs. The repairs specified in the survey report are funded by the Diocesan Church Repair Fund.
REPORT OF THE EK)EpENDE1 EXAMINER TO THE TRusfEs OF Parochial Church Council - St Lawrence & St Peter. Cha Number 1184753 I rewrt to the trustee5 on my exBm1c clthe tc5 of Pamchial thurth CouiKil for the )wr 31st 2021. RSibIlitieS and basis of relixt The church'5 trustee5 rest(Jnsible ftrthe ofttE nt% The thurrh'5 trustees constder that an att Is rKÈ wu1j for this year uThJer 144 (2) of the c1tieS kt 2011 (the 2011 kt) a1 ts%an e¥aminati is . It 15 my 5¥bi1ty to: . ExamirE the acCts UFts seYM 145 of ttE 2011 A¢ . To follo the pr(rPfjur ¢kn4m in the DitLY7$ by the Charity Commi&%ioneJs (uvyjer 145 (5Xb) of the 2011 A¢ aTrJ . To state whetlEr tOtt"cular malkn have come to my attenti. Basis of Indepwdent Examiner's reprt I repjrt In resrt of my &omin&ion of ts F(xnJatrrfs rts orTi8J ut se£tion 145 of the 2011 Act and in C'rj out my examinatim I have follo all the applicatle DItilS giv by ttE Charity CL¥nmi$s LYMJ¥ 145(5Xb) of Jndependert examinerfs sImt J ve 0)Mded my eraminknn. I confinn that rt) mtsral matteT5 have come to my attentson in with ts eYamiThation me cause to teliwethat in any material r&t. l. accnng rdS we mt kert in re¥)at oftrE ohaiity as 130 ofthe A¢. or 2. the aca)unts ck) Th)t tho rOrds. 3. the accounts do mt comply with the aEWKable r1remts c(Ing the fomi and content of acrwnts set out in the Chartbes (kn(xJnts and ReF(Kts) R&Julat$ 2008 other than any U$rnent that a¢axJnts give a farf vw4 whKti is ntx a motter consiéer&J as part of an in(nt eYArninathJn. examination to which attertion sh¢yJld te drawn in this r<iyt in to enae a understsrMYÉrg of the accounts to LE readEd. David Swens FCCA Chartered C&tified knntart 13 Newlands Rcod Tunbridge Wells TN9 4AS 10 2viz SigrEd