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2021-12-31-accounts

St Augustine’s Church Grove Park, Lee Registered Charity No. 1191496

Annual Report and Financial Statements of the Parochial Church Council

For the year ended 31 December 2021

Vicar:

Revd Gavin Berriman 336 Baring Road, Grove Park London SE12 0DX

Churchwardens: Alison Burtt and Jean Cartwright Treasurer: Bernard Hawes

Bank: HSBC Bromley

Independent Examiner: Neil Haggart

Administrative Information

St Augustine’s Church is situated in Baring Road, Grove Park and is formally known as St Augustine’s Church, Lee. It is part of the Diocese of Southwark within the Church of England. The correspondence address is 336 Baring Road, London SE12 0DX. It is registered with the Charity Commission, Charity Number 1191496.

Structure, Governance and Management

The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Councils (Powers) Measure 1956. PCC members, who are the Charity Trustees, are appointed in accordance with the Church Representation Rules. At St Augustine’s the membership of the PCC consists of the Vicar, Churchwardens and members elected by those members of the congregation who are on the electoral roll of the church. Two additional members were co-opted as PCC Secretary and Treasurer. All eligible members of the congregation are encouraged to register on the electoral roll, membership of which currently stands at 100.

PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how funds are to be spent. The meetings of the full PCC were disrupted at the start of the year by the Covid-19 pandemic and met five times during the year. The Standing Committee has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults. Contact details for any safeguarding issues can be found on the church website.

Aims and Purposes

St Augustine’s is an Anglican parish church within the Diocese of Southwark, the main purpose of which is to serve the community as a place of worship and prayer, as a place of friendship and support and as a place to celebrate special occasions.

Objectives and Activities

The PCC has the responsibility of co-operating with the Vicar in promoting in the parish the whole mission of the church, pastoral, social, evangelistic and ecumenical. It achieves this objective by provision of regular public worship open to all; by provision of sacred space for personal prayer and contemplation; through pastoral work and the teaching of Christianity; through links with the local schools and community and through support of other charities in the UK and overseas. The PCC is responsible for the maintenance of the church hall and this is normally used by several community groups as well as youth uniformed organisations. The meetings of these groups were still subject to disruption this year due to the pandemic.

Achievements and Performance

Covid 19 continued to affect us all as a community during the last year, but vaccination and continued easing of restrictions is moving the country towards living with the virus and getting some normality back in our lives. Thankfully, the church remained open for worship, prayer and communion and we also relaxed some restrictions as we worked towards returning our worship to pre-covid normality. The main challenge was getting the balance right so that everyone felt comfortable in the church environment. Meanwhile, a reduced number of services continued online for those who were not ready to return to church. The pandemic forced us to make changes to the way we do things. We have embraced technology with Pastoral letters and the distribution of a mini magazine via email. PCC, Standing Committee and Mothers’ Union meetings have taken place via zoom. Online versions of our services via the website and You Tube were produced so the congregation could join Fr Gavin celebrating our Eucharist. In the coming months we have the opportunity for Fr Gavin and the PCC to discuss whether or not we want to make any of these changes permanent or adapt the way we do things.

We were able to follow Fr Gavin’s Lent Course at home and through the online blog. We were able to hold our usual Quiet Day at Aylesford Priory in November for the first time since Covid and also our Christingle Service which was a great joy. The children’s Christmas workshop and the Carol Service also took place. There were a number of baptisms during the year, eight of which were connected with our church family and six children were admitted to Holy Communion.

Fr Gavin continued to maintain links with the local primary schools, in particular at Marvels Lane School where he is a Governor.

Some of our social and fundraising events went ahead this year. We had a stall at the Grove Park Dog Show and Carnival in Chinbrook Meadows in September and our Christmas Market was a great success both financially and for the community. With many willing hands and good attendance from the local area it felt like the first bit of normality for two years. After two postponements, the Mothers’ Union was able to celebrate its centenary and St Augustine’s 135[th] anniversary with a service in October attended by the Bishop of Southwark with cake and refreshments in the hall afterwards.

After the sad death in December of Archbishop Desmond Tutu, we realised there was nothing in church which mentioned that he was Honorary Curate at St Augustine’s during the 1970s. It was therefore proposed that, subject to approval from the diocese, a plaque will be placed in church also stating that he dedicated the East End wall in 2007.

Maintaining the church and premises and arranging contractors has been both time consuming and financially challenging. Statutory maintenance has continued, whilst progress on completing works identified on the quinquennial report continue to be slow. In September permission was received from the diocese to proceed with removing the clerestory windows and re-roofing the three flat roofs at the west end of the church. This

was completed in January 2022 and was the most urgent of the works identified in the quinquennial report. The delays meant an increase in the cost of materials and the final bill was £29,100. This has used all our financial reserves for building works. Other items on the quinquennial report remain outstanding. The five-year electrical test and inspection for the church and hall complex was also completed at a cost of £1,500. Following remedial works costing £4,398 the electrics are now compliant with current regulations. The church and hall gutters, downpipes and roofs were cleared in October and 20 black bags of moss, leaves and debris removed, costing £2,200.

The church hall re-opened in September with most of our regulars returning and a new regular booking for a taekwondo club and some occasional children’s party bookings at weekends. We hope that the hall income will continue to improve.

Our project working with a group from the Probation Service to clear and tidy the church grounds came to an end in February. Over the last two years they have cleared undergrowth on the emergency exit path from our hall, trimmed and weeded the hedges on our boundary fences, litter picked regularly, weeded the footpaths, car park and walkways, prepared and varnished the hall doors and a memorial bench, painted health and safety strips on steps and walkways, painted bollards in the car park and driveway, cut back ivy from the trees, re- seeded grass areas, created planters from old tyres and have painted the youth hall walls, ceiling, floor and toilet. Going forward we need willing volunteers to help maintain our grounds.

History was made in April when Fr Gavin became the longest serving vicar at St Augustine’s. As the local authority named a nearby road after Samuel Luffman, a previous incumbent, we have followed the custom by naming the pathway to the church in Fr Gavin’s honour. It is now marked with a street sign announcing ‘Berriman Walk’.

Financial Review and Reserves Policy

Financial Review

As the restrictions imposed during the Covid pandemic were slowly lifted in 2021 a resemblance of normality returned to the community life of St Augustine’s. The Church was open for our regular acts of worship and the hall was open for use by local groups and for children parties.

Stewardship income was at a similar level to that of 2020 which allowed St Augustine’s to fully meet the pledge payable to the Diocese. A change in tenancy for the Marvels Lane property required some significant renovation work to be completed which enabled the rent to be increased and the church flat continued to provide a source of revenue throughout the year. Local groups were, towards the end of the year, beginning to use the Church halls on a regular basis. Church fund raising activities were restricted and the 200 club was brought to a close.

Following a statutory electrical inspection, improvement to the wiring of both the church and hall was completed during the year.

The planned first phase of the renovation work to the organ did not start in 2021 and is now expected to commence in 2022. A deposit of £2,218 was paid in 2019 towards this work which at 2019 prices was estimated to cost £22,186. Further phases of renovation may be completed if sufficient funds are raised.

The Marvels Lane tenant, who had been in residence for many years, gave notice and vacated at the end of January. The property was redecorated, certain electrical points were renewed and other work to the kitchen, bathroom and hallways was completed at a cost of £9,866 before new tenants moved in in May. The monthly rent received is now £1,392 after agents’ fees.

The church magazine was not published in 2021 and Coffee only started to be served after church on a Sunday towards the end of the year

Restricted Funds

Our restricted funds are funds set aside to meet specific projects and fund-raising initiatives that the PCC has agreed to.

The Restoration Fund was set-up some 25 years ago to meet the cost of major rebuilding works to the east end of the church caused through subsidence. Although the project, which was funded by legacies, loans and fundraising was completed in 2006, a balance remained in the fund which the PCC agreed to use towards the cost of roof repairs at the west-end of the church. These repairs will be completed in early 2022.

The Organ Fund was started to meet the cost of a significant refurbishment of the church organ. The initial quote for the phase 1 works was £22,186, with phase 2 works costing approximately £20,000, to follow if sufficient funds can be raised. It is hoped to start this work in early 2023

The 200 Club started several years ago to fund minor repairs to the church organ. This fund-raising initiative was suspended because of the Covid pandemic, and the PCC has decided to cease this initiative. The balance of the fund will be transferred to the Organ Fund in 2022.

Reserves Policy

Our policy regarding general funds is to maintain a balance sufficient to cover 4 months of day to day running costs which equates to approximately £20,000, together with sufficient funds to cover know impending costs relating to necessary repairs to our church buildings.

Independent Examiners report to the PCC of St Augustine’s Grove Park

I report on the accounts for the year ended 31st December 2021 which are set out on the pages below.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to

• examine the accounts under section 145 of the 2011 Act;

• follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matters have come to my attention

  1. which give me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with s.130 of the 2011 Act; or

  3. to prepare accounts which accord with these accounting records have not been met; or

the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed N Haggart

Name N Haggart

Professional Qualification FCA

Address 114, Copse Avenue

West Wickham BR4.9NP

Date 10/10/2022

Parochial Church Council of St Augustine’s Grove Park Balance Sheet as at 31[st] December 2021

Note 2021 2020
£ £
Fixed Assets
Tangible Fixed Assets 5a
450,000 450,000
Investment Assets 5b 0 0
450,000 450,000
Current Assets
Debtors 7
24,423 23,266
Short term deposits
Bank 17,665 16,432
Central Board of Finance
Main Deposit 7,561 7,557
Organ Fund 29,384 22,879
Building Fund 3,638 3,636
Restoration Fund 26,456 26,442
Hall 4,207 4,187
Cash at bank and in hand
Church 2,468 1,790
Hall 2,912 2,388
Magazine 3,389 3,394
Coffee Fund 1,248 1,153
200 Club 933 907
124,283 114,031
Liabilities
Long Term 8
Amounts Falling Due Within One Year 9 2,124 2,766
Net Current Assets 122,159 111,265
Net Assets 6 £572,159
£561,265
Funds
Unrestricted 71,347 67,276
Restricted 50,811 43,989
Property Fund 450,000 450,000
£572,158
£561,265

Parochial Church Council of St Augustine’s Grove Park

Statement of Financial Activities For the year ending 31[st] December 2021

Unrestricted Restricted Total Total
Note Funds Funds 2021 2020
£ £ £ £
Incoming Resources
From Donors 2a 50,395 1,000 51,395 51,728
Other voluntary 2b 5,800 5,800 6,424
Operating Activities
To further work of the church 2c 30,788 30,788 26,674
To generate funds 2d 2,304 2,304 501
Income from Investments 2e 27 27 54 244
Total Incoming Resources £83,514 £6,827 £90,341 85,571
Resources Expended
To generate funds 3d 0 0
Grants 3a 650 650 0
To further work of church 3b 78,741 78,741 69,967
Church management and admin. 3c 52 5 57 174
Total Resources Expended £79,443 £5 £79,448 £70,141
Net Incoming (Outgoing) Resources £4,071 £ 6,822 £10,893 £ 15,430
Gains / (Losses) on Investments 5b
Net Movement in Funds £4,071 £ 6,822 £10,893 £15,430
Balances Brought Forward 1stJanuary 2021 67,276 43,989 111,265 95,835
Balance Carried Forward 31st December 2021 £71,347 £50,811 £122,158 £111,265

Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2021

Unrestricted Restricted Total Total
Note Funds Funds 2021 2020
£ £ £ £
Incoming Resources
Incoming Resources from Donors
2a
Planned Giving.
Gift Aid Donations 36,630 36,630 35,713
Income Tax Recoverable 9,436 1,000 10,436 12,964
Other Planned Giving 2,124 2,124 2,174
Collections at services 704 704 877
Sundry Donations 1,500 1,500 0
50,395 1,000
51,395 51,728
Other Voluntary Incoming Resources 2b
Donations, Appeals etc 5,800 5,800 5,424
Legacies 1,000
0 5,800 5,800 6,424
Income from Operating Activities
2c
To further the work of the church
Magazine sales 0 225
Church hall lettings 7,752 7,752 2,708
Marvels Lane rent 11,036 11,036 11,741
Flat rent 12,000 12,000 12,000
30,788 30,788 26,674
Income from Operating Activities
To generate funds
2d
200 Club 0 110
Fetes ,other fund raising activities 2,304 2,304 391
2,304 2,304 501
Income from Investments
2e
Deposit Interest
Bank 2 2 13
Central Board of Finance 26 27 52 231
27 27 54 244
Total Incoming Resources 83,514 6,827 90,340 85,571
Resources Expended
3
Grants
3a
Home missions 650 650 0
650 650 0

Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2021

Unrestricted Restricted Total Total
Note Funds Funds 2021 2020
Resources Expended Cont’d
3 £ £ £ £
Activities directly relating to the work
of the church
3b
Ministry
Parish Pledge 40,000 40,000 43,000
Clergy expenses 2,787 2,787 2,753
Music expenses
Organ repairs 677 677 662
Organist Fees 915 915 915
Licenses 549 549 212
Church running costs
Insurance 7,635 7,635 8,037
Heating, Lighting, Water 579 579 556
Wine, Wafers and Candles 323 323 108
Quinquennial Fee 1,200
Flower Fund 200
Sundry Expenses 363 363 70
Stewardship Envelopes 30 30 32
Church maintenance 2,559 2,559 1,442
Marvel Lane costs
Repairs 9,866 9,866 824
Insurance 591 591 503
Rates 322 322 0
Utilities 422 422 0
Church Flat
Repairs 416 416 168
Church Hall
Insurance 299 299 299
Water, Gas and Electricity 1,709 1,709 5,020
Cleaning 187 187 1,096
Refuse Collection 1,609 1,609 1,179
Pest Control 456 456 456
Repairs 6,312 6,312 645
Music Licence 132 132 415
General supplies 12 12 119
200 Club Prizes 0 54
78,741 0 78,741 69,965

Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2021

Unrestricted Restricted Total
Total
Note Funds Funds 2021
2020
£ £ £
£
Church Management & Administration 3c
Administration
Stationery 28 28 0
Magazine Production Costs 0 174
Bank Charges 25 5 30 0
52 5 57 174
Total Resources Expended 79,443 5 79,448 70,139
Staff Costs 4
The PCC did not employ anyone during the year
Fixed Assets for use by the PCC 5
Tangible Fixed Assets 5a
Marvels Lane Residential Property 450,000 450,000 450,000
Investments Fixed Assets 5b
The PCC held no Investments Assets during the year
Analysis of Net Assets by Fund 6
Fixed Assets for Church use 450,000 450,000 450,000
Current Assets 64,248 60,036 124,284 114,031
Due to/(from) Funds 8,738 (8,738) 0 0
Current Liabilities (1,634) (490) (2,124) (2,764)
Fund Balance 521,352 50,808 572,160 561,267
Debtors 7
Income Tax Recoverable 19,527 1,000 20,527 19,546
Prepaid Insurance 652 652 670
Other Debtors
Church Sundry Debtors 183 183 174
Hall Rents 492 492 648
Hall Utility Costs 306 306 0
Subscriptions in Arrear 44 44 44
Deposit re Organ Refurbishment 2,219 2,219 2,219
21,160 3,263 24,423 23,301
Long Term Liabilities 8
The PPC had no Long-Term Liabilities

Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2021

Unrestricted Restricted Total
Total
Note Funds Funds 2021
2020
£ £ £
£
Liabilities Amounts Falling due within one year 9
Accruals of Utilities and Other Costs
Hall Utilities 0 397
Creditors for Goods and Services
Organist Fees 991 991 991
Church Maintenance 244 244 0
Church Heating & Lighting 128 128 97
Hall Cleaning Costs 31 31 31
Hall Utility Costs 224 224 0
Marvels Lane Rent Deposit 0 850
Subscriptions in Advance 490 490 376
Sundry Creditors 15 15 23
1,634 490 2,124 2,765

Fund Details 10

The Restricted Funds comprise of the Church Restoration Fund, the Organ Fund and the 200 Club.

2021 2022
£ £
Balances at the 31stDecember were:
Restoration Fund 18,135 18,122
Organ Fund 32,184 25,371
200 Club 487 492
50,806 43,985

1 Accounting Policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Charities SORP.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown as market value.

Funds

General funds represent the funds of the PCC that are not subject to any restriction regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are restricted until that purpose is fulfilled and then may become unrestricted.

The accounts include 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 or those that are informal gatherings of church members.

Incoming resources

Voluntary income and capital sources

Collections are recognized when received by or on behalf of the PCC.

Planned giving receivable under Gif Aid is recognized only when received.

Income tax recoverable on Gift Aid donations is recognized when the income is recognized.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Funds raised by fetes, garden parties and other similar events are accounted for gross.

Sales of books and magazines are accounted for gross.

Other income

Rental income from the letting of church premises is recognized when the rental is due.

Income from investments

Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognized in the same accounting year.

Resources used.

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly relating to the work of the church.

The diocesan parish pledge is accounted for when paid. Any parish pledge unpaid at 31[st] December is provided for in these accounts as an operating (though not a legal) liability and is shown as a creditor in the Balance Sheet.

Consecrated property and moveable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by s 10(2) of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s inventory, which can be inspected (at any reasonable time). For alienable property acquired to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since1[st] January 2000 have been capitalized and depreciated in the accounts over their current anticipated useful economic life (initially over 5 years) on a straight-line basis.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £ 2,500 or on the repair of moveable church furnishings acquired before 1[st] January 2000 is written off.

Other fixtures, fittings, and office equipment.

Equipment used within the church premises is depreciated on a straight-line basis over 5 years.

Individual items of equipment with a purchase price of £2,500 or less are written off when the asset is acquired.

Current assets

Amounts owing to the PCC at 31[st] December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove to be uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds (CBFCE) or at the Bank.

Risk Management

The PCC has budgetary disciplines in place to reduce financial risk and endeavours to identify other risk which may prejudice the work of the church. Insurance policies are maintained with the Ecclesiastical Insurance Office to cover insurable risk and their advice is followed to reduce risks.

Approved by the Parochial Church Council on ………24/4/2022………………………