TRUSTEES REPORT
PAROCHIAL CHURCH COUNCIL OF
ST LAWRENCE. BIDBOROUGH AND ST PETER. soirfHBOROUGH
For the period January to December 2022
Charity No. 1184753
Aims and Purposes
The Parochial Church Council (PCC) of St Lawren. Bidborough and St Peter. Southborough
has the responsibilty of co-operats.ng WFth the incumbent, the Reverend Stephen Hills, in
promoting in the ecclesiasticAI parish, the whole missiC of the Church. pastoral. evangelistic,
social and ecumenical.
The PCC is also specwfically responsible for the Maintenan of the two church buildings and
Iwy Cottage, Franks Hollow Road, Bidborough. In addrtion, with Christ Church. Southborough
tt 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 communty. 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 [viceS and wotship put faith into practice through
prayer and scripture, music and sacrament.
When planning our aclivities for the year. we have considered the Charrty Commission's
guidan on public benefft and. in particular. the supplementary guidan on charities for the
advancement of religion. In particular. we try to enable ordinary people to live out their fatth as
part of our parish communty through:
Worship and prayer." leaming 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 identifEd by the trustees, are regularty reviewed
and systems or prOdureS have bn established to manage these risks.
Safeguarding and GDPR
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, guidan on safeguarding children
and vulnerable adults). The PCC is committed to implementing the House of Bishops,
safeguarding policies and good Practi guidan.
The PCC has adopted the House of
Bishops Promoting a Safer Church: safeguarding policy statement".
Regulations on safeguarding and GDPR are followed under the guidan of our Parish
Safeguarding Offir and administrators. Safeguarding is a regular item on the Agenda *
PCC meetings and there were no Safeguarding incidents during 2022. The Parish
Safeguarding Officer as at the end of Deomber 2022 is Mrs Alison Mighell.
Achievements and Perf0MnCe
Worship and Prayer
A range of services are offered in both thurches during the week and over the course of the
year. St Lawrence and St Peter became one parish in June 2019 and Sin then servi
pattems have continued to evolve. After the pandemic and following a trial of a Sunday 10.00
selv1 in each church with Stephen Hills altemating between the churches each week, the
pattern reverted to having 9.30 services at St Peter and 11.00 at St Lawren with a combined
Servi for both congregations on the 5th Sur)day. The Servi from St Lawreno is recorded
each week and put on the webstte in the aftemoon for those unable to attend to view. Sunday
evening ServIS at St Lawren have altemated weekly between in church and on Zoom.
Weekday moming prayers continue to be held on Zoom.
At Easter there were new initiatives: on Maundy Thursday members from both churches
gathered in the churchyard at St lawren for sUnt soup. breaking of bread and Last Supper
readings. Good Friday was marked at the Cross in St Lawren churchyard and in the
aftemoon there was a walk of witness caTrying a cross from St Peter to St Lawren with Bible
readings along the way.
Christrnas lebratiOnS included the popular ChristTngle servi at St Peteffs on Christmas Eve
and at St Lawrence, as well as the tradrttonal Carol Service in church. there YS Ir01 singing
in the churchyard. A Nativity servio was again held at a Ioc21 farm, run by the Forest Church
team. and well attended despite the snow.
During the year there was a gradual retum of children and familres to church following the
pandemic. Forest Church. a monthty Servi for families on Sunday aftemoons with outdoor
activities, continues to be well support&J. Forest Sunday Schrxjl at St Peterfs on Sunday
mornings is a new initiative which has been well received.
All are welcome to attend our regular se[vi. At the end of the 2022 there were 135 names
on the Church Electoral Roll (93 St Lawren and 42 St Peter).
Attendan numbers have been gradually increasing Sin the end of the pandemic. However.
in common with the experien of other Io(31 churches attendan has not been as high as
pre-pandemic. The 'usual Sunday attendan. in 2022 was 60 adults at St LaVen (68 in
2019) and 30 adults at St Peterfs (37 in 2019). Numbers increased on festivals and special
days.
As well as our regular services, we enable our communty to lebrate and thank God at the
milestones of the joumey through life. Through baptism we thank God for the gift of life" in
marriage, public vows are exchanged with God's blessing" through funeral serViS friends and
family express their grief and give thanks for the lrfe which is now complete in this World and to
commend the person into God's kping. There were 15 baptism ServIS in church. There
were 6 weddings in the parish. 10 funerals were held in our churthes. and 8 associated with
our parish at the crematorium.
Deanery Synod
The PCC has one Deanery Synod representative for eath church. The Deanery Synod
provides the PCC with an important link beeen the patish and the wider structures of the
church. The new Bishop of Rochester, Bishop Jonathan, attended the November meeting
and spoke about his joumey to farth and his vision for the future of the church and the Di0se.
Buildings
A quinquennial inspection of St Lawren fouf)d the church to be in good condition and drew
attention to one or two minor maintenance issues. A quinquennial inspection of Ivy Cottage
was also carried out.
At St Lawren Church we continued to enjoy the beneffts of the increased worship and
fellowship Spa in the south aisEe including for an Alpha course and a first community café.
At St Peterfs Church, Project 2022. the refurbishment of the toilet and kitchen facilities, was
completed.
Pastoral Care
The pastoral care teams work very hard to ensure tr)e holistic re of indrviduals in need
including. when possible, hospitsl vissts. home visits where people are ill, SLrfFering or unable to
leave their homes. House groups. and other groups. continued their care and support for one
another.
CAMEO "Come and Mt Each Otherf lunches. Six Cameo lunches were held during the year
attended by around 25 people and were much appreciated.
'Tots & Co. meet weekly in the village hall on Ftiday momings in temi time.
PALS - St Peter and St Lawren Ladies - m*t monthty for walks on Tuesday momings
which offer a time of fellowship together. A PALS book club was launched in October.
Mission and Evangelism
One issue of "Tower and Steeple" magaztne, contsining artides. news and infomation about
the lrfe of the churches of St Lawren and St Peter, was distribLrted to all houses in the Parish
at Easter time. The Tower and Steeple website and the Tower and Steeple FabOOk group
allow the church famity to keep in touch. Not' sheets are emailed WklY giving details of
services. The Rectorfs w*kday Rectory Reflections are r1Ved by over 100 people. An
Alpha course was run at St Lawren in the autumn.
Helping those in need is a demonstration of our faith. The Di0e Povety & Hope Appeal
was supported, along with a number of organisations including Christian Aid. CPAS, Tearfund,
Youth for Christ, Life and Soul, Tunbridge Wells Strt Pastors and Mosaic Resou Centre
Tunbridge Wells. St Lawrence and the wider community in Bidborough have links with the
Church of St Math*s Kibaigwa in Tanzania.
At the Harvest [Vi grfts were donated to the Southborough Communty Larder run by
Christ Church in Southborough. The "Shb0 Christmas appeal, °Operation Christmas
Child", run by Samaritans Purse was supported by a number of volunteets at the South East
proSSIng ntre in Tonbridge.
The Platinum Jubilee of Queen Elizabeth 11 was lebrated in St Lawren church with floral
tributes commemorating different aspects of her resgn. Following the death of HM Queen
Elizabeth 11 in September a book of Condolen was placed in St Lawren( church offering a
place of reflection arKI prayer.
Ecumenical Relationships
The churches of St LaenCe, Bidborough and St Peter, Southborough are part of Yhe ACTS
Group minist (Anglican Churches Together in Southborough) which includes Christ Church,
Southborough and St Thomas. Southborough. The churches joined together for the
Remembrance servi at the Southborough War Memorial and also worked together to
support events in Southborough Town Square at Easter and the December Winter Festival. St
Peterfs took the lead in a special Chrislmas Servi with carols and readings around the
Christmas tree in the Southborough Town Square and mulled wine and Min pies were
served Whi the snow began to fall.
Bidborough School
We have close links with Bidborough Church of England Primary school. Stephen Hills. Claire
Rorke and Amanda Harris are Foundation Govemors at the school, and Clare Masters,
Stephen Hills and Rev Dave Bubb led Wkty acts of collective worship throughout the school.
Financial Review
2022 was a difficult year for both thurches. Regular Giving was substantialty affected by a
number of generous donors dying and others moving away from the area. Fortunately, the
return of Christmas services, a heating grant (c£1k) and some one-off donations, lessened the
final defiat. Expenditure generally, other than heating, was contained. Despite some category
differenS, the total was only marginally above the expected figure.
Reserves Policy
The PCC has determined that it would be wise, in case of unforeseen expense or temporary
reduction of income, to maintain reserves of unrestricted cuThent as*ts. insofar as these are
within the PCC'S control, at a level of between three and s5x months 'normal expenditure.
excluding items of large. special or project expenditure. As at 31.12.2022 Net Current Assets
were £191,112. The Accounts have been prepared on a going conrn basis.
Volunteers
We would like to thank all our voluntee[5. 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 drfficult 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 those who care both for our churthes and our church
family members, induding our children and young people.
ClergylLay Ministe
In May we gave thanks to Stephen and Elizabeth Hills for their 20 years of dedie2ted service
and ministry to the Parish. Dave Bubb, Curate linSed to Christ Church and our parish
completed his second year in the parish in September.
Pippa Hillen is training for licensed lay ministy. We were sorry to bid farewell to our LLM Clare
Masters and are most gratefijl for her contribution to the life of the Parish over the years. We
wish her and Rob well in their new home.
Structure. governance and management
The PCC is a corporate body established by the Church of England. constituted under Trust
Deed dated 1S1 June 2019. The PCC operates under the Parochial Church Council Powers
Measure and is registered with the Charity Commission. Chatity Number 1184753.
Members of the PCC are etther ex officio or elected by the Annual Parochial Church Meeting
(APCM) in accordan with the Church Representation Rules. All those who attend our
services are encouraged to register on the Electoral Roll and stand for electFon to the PCC.
New PCC members are issued with the Church of England guidan on responsibiltties and
duties as a charity trustee and all Trustees are kept up to date with any additional guidance
from the Charity Commission. PCC members are responsible for making dectsions on all
matters of general concem and Importan to the parish induding deciding on how the funds
of the PCC are to be spent.
The full PCC met six times during the yeaT (including the APCM) with an average level of
attendan of 72Yo. Meetings were held erther in person or on Zoom.
Each Church has a standing commtttee (conststing of Rector. Treasurer. Churchwardens and
one PCC representstive) to consider fabric and finance matter5 arKJ there is also a Ministry
Team. Matters from these committees are reported back to the PCC and discussed as
necessary. A PCC Stsnding Committee is required under Church Representation Rules and
has the power to transact the business of the PCC betsv*n its m*tings. subject to any
directions given by the PCC. The StarKling Commwttee consists of the Clergy. one
churchwarden from each church, PCC Secretary and Treasurer.
Committee did not meet in 2022.
The PCC Standing
Administrative Infonnation
St Lawren Church is situated in the High Str*t. Bidborough, TN3 OUJ and St Peterfs
Church in Church Road, Souihborough TN4 ORX. The churches are part of the DI0Se of
Rochester within the Church of England. The Coesponden address is: The Rectory.
Rectory Drive, Bidborough, Tunbridge Wells TN3 OUL. Email: towerandsteeple@gmail.com
Website: W•VW.towerandsteeple.org
Patronage Board includes Church Pastoral AKI Society and The Mabledon Trust
Bank..
HSBC Bank PIC
Lloyds Bank PIC
Independent Examiner: David Stephens FCCA
St Lawrence Church is supported by a verger, David Hunter. who resides at Ivy Cottage.
Curate - Rev Dave Bubb. Curate linSed to Christ Church SouU)borough and our parish
LInsed Lay Ministers - Allan Jonnes. Graham Wilkinson. Clare Masters
Reader PTO- Alan Richards. Mich1 Lee
Bishop's Licen - Sophte Kersey. Lin Hutthinson. Emma Lawren. Pippa Hillen
Clergy PTO- Rev Ray Skinner
PCC members
Ex Officio members
Reverend Stephen Hills
Curate:
Rev tlave Bubb
Churchwardens: Bob Gibson - St Lawren
Ed Dix-Perkin - St LawnCe
Roy Langman - St Peter
Richard Stanbury- St Peter
Diocesan Synod: Rodney Hutchinson
Deanery Synod." Mary Cotue - St Lawren
Lin Hutchinson - St Peter
(Chair)
ri Chair)
(from APCM 2022)
Elected member5:
Steven Boulton - St Lawren
Steve Bull ITreasurer, St Peter) (until APCM 2022)
Peter Dillon (Parish Treasurer)
Pippa Hillen - St Lawren
Anne Hinds (Pastoral Co-ordinator)
Ajlan Jonnes - LLM St Peter
Jon Kersey - St Peter
(until APCM 2022)
Alison Lush (Secretsry)
(until APCM 2022)
Marion Short - St Peter
Vicki Trueman (Parish Safeguarding offir> (until APCM 2022)
C(Fopted member:
Alison Mighell (Parish Safeguarding offi[)
Approved by the PCC on 27 March 2023
Reverend Stephen Hills (PCC chainan)
# **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 2022**
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## **Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753 Notes to the BALANCE SHEET For the twelve months ended 31 December 2022**
|**Note**|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
Rectory repairs Accruals
Ivy Cottage repairs Accruals
DBF Fees Accrual
Tithing accrual for Prior Years
Youth Fund
Utility and Sundry accruals
Tots
Adventurers
Fellowship Afloat Deposits
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
Lloyds Bank -Projec t2022
St L -HSBC -Fellowship Afloat Deposits
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**
**2022**
**2021**
£
£
2,116
2,974
580
519
-
-
-
2,696
3,493
1,719
3,415
1,016
1,016
780
438
1,897
1,000
1,000
500
500
70
70
2,180
49
49
82
82
7,834
8,029
29,500
27,958
7,776
7,138
37,276
35,096
5,012
5,012
1,315
1,315
2,180
-
3,973
8,507
10,300
1,793
1,703
3,096
2,726
27,661
28,406
-
-
-
-
32,550
32,835
75,960
75,960
-
-
75,960
75,960|**St Peter**
**St Peter**
**2022**
**2021**
£
£
1,809
1,535
6,335
4,405
8,144
5,940
108
364
-
472
14,682
11,356
-
-
14,682
11,356
-
-
-
-
3,426
-
-
3,426
-
-
-
-
-
-
-
8,442
6,598
204
204
8,646
6,802
-
-
15,600
15,600
15,600
15,600|**Parish Total**
**Parish Total**
**2022**
**2021**
£
£
3,925
4,509
-
-
580
519
-
-
-
-
6,335
4,405|
|---|---|---|---|---|
|**1**
**2**
**3**
**4**
**5**
**6**|||||
|||||10,840
9,433|
|||||1,719
3,415
1,016
1,016
780
108
438
1,897
1,000
1,000
-
364
500
500
70
70
2,180
-
49
49
82
82
-
-|
|||||7,834
8,501|
|||||44,182
39,314
7,776
7,138|
|||||51,958
46,452|
|||||5,012
5,012
1,315
1,315
3,426
2,180
-
-
3,973|
|||||11,933
10,300|
|||||1,793
1,703
3,096
2,726
27,661
28,406
8,442
6,598
-
-
204
204
-
-|
|||||41,196
39,637|
|||||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.
## **Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753**
## **STATEMENT OF FINANCIAL ACTIVITIES**
|**For the twelve months ended 31 December 2022**
**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
TRANSFERS BETWEEN FUNDS
3
BALANCES BROUGHT FORWARD AT
1 JANUARY
BALANCES CARRIED FORWARD AT
31 DECEMBER|**Unrestricted**
**Restricted**
**Endowment**
**TOTAL**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
97,109
0
0
97,109
0
0
0
0
985
0
0
985
8,743
0
0
8,743
~~**106,836**~~
~~**0**~~
~~**0**~~
~~**106,836**~~
66,223
0
0
66,223
0
0
0
0
0
0
0
0
50,399
0
0
50,399
2,324
0
0
2,324
6,996
0
0
6,996
4,682
0
0
4,682
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
**130,624**
**0**
**0**
**130,624**
(23,788)
0
0
(23,788)
0
0
0
0
**2022**|Adjusted to account for(£437)Carried forward -St Peters|
|---|---|---|
|||**_2021_**|
|||**_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)_|
||~~(23,788)~~
~~0~~
~~0~~
~~(23,788)~~
0
5,198
5,198
~~(18,590)~~
~~0~~
~~0~~
~~(18,590)~~
313,195
0
0
313,195
**294,605**
**0**
**0**
**294,605**|~~(30,529)~~
~~0~~
~~0~~
~~(30,529)~~
5,455
_5,455_|
|||~~_(25,074)_~~
~~_0_~~
~~_0_~~
~~_(25,074)_~~
338,269
_0_
_0_
_338,269_|
|||**_313,195_**
**_0_**
**_0_**
**_313,195_**|
## **Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753**
|1(a)
1(b)
1(c)
1(d)|**INCOME**
**Voluntary income**
Gift aided donations *
Other donations **
Tax Recoverable ***
Collections at services
Grants. ****
Legacies
Other donations
**TOTAL**
**Activities for generating income**
Fundraising
Other income
**TOTAL**
**Income from investments**
Dividends and interest
**TOTAL**
**Income from church activitites**
Fees
30% share of 54HPR Rental Income
**TOTAL**
**TOTAL**|**Unrestricted**
**Restricted**
**Endowment**
**TOTAL**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
64,956
**64,956**
6,231
**6,231**
15,971
**15,971**
3,174
**3,174**
6,777
**6,777**
**-**
**-**
**97,109**
**-**
**-**
**97,109**
**-**
**-**
**-**
**-**
**-**
**-**
985
**985**
**985**
**-**
**-**
**985**
5,893
**5,893**
2,850
**2,850**
**-**
**-**
**-**
**-**
**-**
**8,743**
**-**
**-**
**8,743**
**106,836**
**-**
**-**
**106,836**
**2022**||
|---|---|---|---|
||||**2021**|
||||**_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**|
## **Project 2022- includes:**
*. £5080
- ** £1866
- ***. £1270
- **** £5000
## **EXPENSES**
|**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**
**£**
**£**
**£**
**£**
**66,223**
**66,223**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
2,570
**2,570**
31,059
**31,059**
**0**
6,453
**6,453**
777
**777**
4,342
**4,342**
5,198
**5,198**
**0**
**50,399**
**0**
**50,399**
**0**
1,882
**1,882**
442
**442**
**0**
**2,324**
**2,324**
**6,996**
**6,996**
**4,682**
**4,682**
**0**
**0**
**0**
**0**
**0**
**130,624**
**0**
**0**
**130,624**
**2022**|**_2021_**|
|||**_Unrestricted_**
**_Restricted_**
**_Endowment_**
**_TOTAL_**
**_Funds_**
**_Funds_**
**_Funds_**
**_£_**
**_£_**
**_£_**
**_£_**|
|||**_66,000_**
**_66,000_**
**_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_**|
## **Parochial Church Council - St Lawrence & St Peter. Charity Number 1184753 Notes to the STATEMENT OF FINANCIAL ACTIVITIES For the twelve months ended 31 December 2022**
- 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 31.12.2022 Net Current Assets were £191112
The Accounts have been prepared on a going concern basis
## **2(b) Staff Costs & 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 (for 2021 accounts)
|**2(f)**|**Missionary & 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|£1,500
£1,000
£1,000|
|---|---|---|
|||**£3,500**
£3,496
£0|
|||£6,996|
## **2(d) Refurbishment/Alterations- St Peter**
- **Project 2022** was conceived to provide upgraded toilet facilites and is now complete. All invoices have been paid.
- A claim for the refund of VAT( £4870) under the Listed places of Worship Scheme will be made in 2023.
## 3 **Transfer between Funds**
- £5,148 Church Repair Funds Added Back
- 4 **PCC Members - 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 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. The Fellowship Afloat monies represent deposits lodged for an external event in Summer 2023
## 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 **IndependentExamination Fee**
- The fee for Independent examination of these accounts will be £545, and will be paid in 2023. These accounts include the fee for 2021 (£535) included in church expenses.
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## **PAROCHIAL CHURCH COUNCIL St. Lawrence Bidborough & St. Peter Southborough**
## **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.
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