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 2022
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 six 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 returning to normality after disruption last year due to the pandemic.
Achievements and Performance
Recognising that the Covid pandemic continued to affect our community despite normality returning to daily life, St Augustine’s gradually re-introduced congregational participation in our worship during 2022. With the aim of getting the balance right so that everyone felt comfortable in the church environment, the re-introduction of sharing the peace, servers, readers, the re-opening of the children’s corner, taking the chalice and the relaxation of social distancing, allowed members to choose what and when they were ready to participate in our regular worship. Being back to almost normality it was decided to discontinue the online service.
Maintaining the church and premises is an ongoing challenge. Statutory maintenance has continued and progress on completing the works identified in the last quinquennial report was moved forward. A blockage, caused by roots, of the hall drains, which pass through the vicarage garden, was cleared, and repaired through an insurance claim. Hall usage continued to grow with regular bookings from a taekwondo club, a Mencap club, children’s parties, and an exercise class.
We continued to support our local foodbanks with weekly donations of dried food and cash donations during the year.
We were able to follow Fr Gavin’s Lent Course at home and through the online blog. We also held our usual Quiet Day at Aylesford Priory in November and children’s workshops at Easter and Christmas took place. Other events included Harvest Supper, Christingle, and Carol Service. There were several baptisms during the year and four children were prepared for and 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 Carnival and Dog Show in Chinbrook Meadows in September and our Christmas Market was a great success both financially and for the community.
Financial Review and Reserves Policy
Financial Review
Normality returned to the life of St Augustine’s in 2022 with both worship and social activities being fulfilled without the restricted controls of the Co-vid pandemic. Acts of worship were supported by increasing numbers of people as they became more comfortable with communal contact and the use of the hall facilities was back to pre Co-vid levels throughout the year.
Stewardship income, which was slightly lower than 2021, allowed St Augustine’s to fully meet its’ pledge payable to the Diocese and the rental income from both Marvels Lane and the church flat supported the running of the Church. Church hall income increased significantly in 2022 primarily through the regular use of the hall facilities by a Taekwondo club. The church magazine ceased in its’ printed format but was published as an electronic media.
The roof at the West end of the church was replaced at the beginning of the year and the damp in the Lady Chapel was resolved. At the end of the year a hall drainage problem was addressed under the insurance policy.
Church:
Stewardship income of £36,133, was £500 lower than 2021. This together with the provisional giftaid refund of £9,405 and other planned giving of £2,070 enabled St Augustine’s to pay the agreed pledge of £40,000 to the diocese. However, as in the past few years, total church income did not cover the running costs of the church by £3,899.
The rental income from the Marvels Lane property of £17,671 and the church flat of £12,000 covers the shortfall in church income and supports the general running and maintenance of the church building. Money received through the collection plate increased to £1,487 compared to the £704 received in 2021.
Early in the year the windows and the flat roof at the west end of the church were repaired using the remaining funds of the Restoration deposit at a cost of £29,160. The damp problem in the Lady Chapel was solved and the chapel was part decorated at a cost of £3,607. The church was partly protected from the significant increases in utility unit prices by fixed contracts which expire in 2023 and 2024.
The pledge to the Diocese of £40,000 was the same as in 2021 and was fully paid by 31[st] December.
The charity Lea Oasis was closed during the year and returned a donation of £2,249 made in 2021. This was redirected to the Mottingham and Downham foodbanks during the year and an additional donation of £1,000 to both foodbanks was made just before Christmas.
Fund raising activities during the year included the annual Grove Park carnival and dog show which raised £194 and the Christmas fayre which raised £1,695. Sunday morning teas and coffee contributed £371 to church funds.
The refurbishment of the church organ was postponed until the spring of 2023 but a first payment of £12,000 was made in November to the organ builder to secure necessary parts. The total cost of the restoration work is estimated to be £46,545 of which £42,483 had been raised by the year-end.
At the 31[st] December the church had balances at the bank totalling £19,501 and on deposit at the Central board of Finance of £11,810. The Organ Fund deposit totalled £38,706.
Hall:
Use of the hall facilities returned to pre Co-vid levels in 2022 with rents received from the various users totalling £22,240 compared with £7,752 in 2021. Rental income was mainly received from Taekwondo, £14,144, Childrens Parties, £4,190 and Gateway £1,980. With the increased use, regular weekly cleaning was once again contracted for, and utility costs increased with the higher hall usage. Repairs to the hall roof were completed during the year at a cost of £2,700, the fire panel was serviced at a cost of £530 and an asbestos survey was completed at a cost of £714.
At the 31[st] December the hall had a balance of £6,158 at the bank and a deposit of £6,273 at the Central Board of Finance
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 were 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 £24,000, to follow when sufficient funds were raised. A deposit was paid in the year with the start of the work planned for early 2023.
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 2022 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
- state whether particular matters have come to my attention.
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
- which give me reasonable cause to believe that in any material respect the requirements
• to keep accounting records in accordance with s.130 of the 2011 Act; or
- 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.
- 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 2022
| Note | 2022 | 2021 | ||
|---|---|---|---|---|
| £ | £ | |||
| Fixed Assets | ||||
| Tangible Fixed Assets | 5a |
450,000 | 450,000 | |
| Investment Assets | 5b | 0 | 0 | |
| 450,000 | 450,000 | |||
| Current Assets | ||||
| Debtors | 7 |
44,954 | 24,421 | |
| Short term deposits | ||||
| Bank | 9,611 | 17,665 | ||
| Central Board of Finance | ||||
| Main Deposit | 11,810 | 7,561 | ||
| Organ Fund | 38,706 | 29,384 | ||
| Building Fund | 0 | 3,638 | ||
| Restoration Fund | 0 | 26,456 | ||
| Hall | 6,273 | 4,207 | ||
| Cash at bank and in hand | ||||
| Church | 9,890 | 2,468 | ||
| Hall | 6,158 | 2,912 | ||
| Magazine | 0 | 3,389 | ||
| Coffee Fund | 566 | 1,248 | ||
| 200 Club | 873 | 933 | ||
| 128,841 | 124,282 | |||
| Liabilities | ||||
| Long Term | 8 | 0 | 0 | |
| Amounts Falling Due Within One Year | 9 | 1,564 | 2,124 | |
| Net Current Assets | 127,276 | 122,158 | ||
| Net Assets | 6 | £577,276 |
£572,158 | |
| Funds | ||||
| Unrestricted | 84,776 | 71,347 | ||
| Restricted | 42,500 | 50,811 | ||
| Property Fund | 450,000 | 450,000 | ||
| £577,276 |
£572,158 |
Parochial Church Council of St Augustine’s Grove Park
Statement of Financial Activities For the year ending 31[st] December 2022
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| Note | Funds | Funds | 2022 | 2021 | |
| £ | £ | £ | £ | ||
| Incoming Resources | |||||
| From Donors | 2a | 51,672 | 2,148 | 53,820 | 51,395 |
| Other voluntary | 2b | 1,400 | 7,470 | 8,870 | 5,800 |
| Operating Activities | |||||
| To further work of the church | 2c | 52,061 | 52,061 | 30,788 | |
| To generate funds | 2d | 2,411 | 446 | 2,857 | 2,304 |
| Income from Investments | 2e | 255 | 474 | 729 | 54 |
| Total Incoming Resources | £107,799 | £10,538 | £118,337 | £90,341 | |
| Resources Expended | |||||
| To generate funds | 3d | 0 | 0 | ||
| Grants | 3a | 4,249 | 4,249 | 650 | |
| To further work of church | 3b | 89,871 | 18,789 | 108,660 | 78,741 |
| Church management and admin. | 3c | 250 | 60 | 310 | 57 |
| Total Resources Expended | £94,370 | £18,849 | £113,219 | £79,448 | |
| Net Incoming (Outgoing) Resources | £13,429 | £( 8,311) | £5,118 | £10,893 | |
| Gains / (Losses) on Investments | 5b | ||||
| Net Movement in Funds | £13,429 | £( 8,311) | £5,118 | £10,893 | |
| Balances Brought Forward 1stJanuary 2022 | 71,347 | 50,811 | 122,158 | 111,265 | |
| Balance Carried Forward 31st December 2022 | £84,776 | £42,500 | £127,276 | £122,158 |
Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2022
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Note | Funds | Funds | 2022 | 2021 | ||
| £ | £ | £ | £ | |||
| Incoming Resources | ||||||
| Incoming Resources from Donors |
2a | |||||
| Planned Giving. | ||||||
| Gift Aid Donations | 36,133 | 36,133 | 36,630 | |||
| Income Tax Recoverable | 8,405 | 2,148 | 10,552 | 10,436 | ||
| Other Planned Giving | 2,070 | 2,070 | 2,124 | |||
| Collections at services | 1,487 | 1,487 | 704 | |||
| Sundry Donations | 3,578 | 3,578 | 1,500 | |||
| 51,672 | 2,148 |
53,820 | 51,395 | |||
| Other Voluntary Incoming Resources | 2b | |||||
| Grants | 1,400 | 1,400 | 0 | |||
| Donations, Appeals etc | 7,470 | 7,470 | 5,800 | |||
| 1,400 | 7,470 | 8,870 | 5,800 | |||
| Income from Operating Activities |
2c | |||||
| To further the work of the church | ||||||
| Church hall lettings | 22,240 | 22,240 | 7,752 | |||
| Marvels Lane rent | 17,671 | 17,671 | 11,036 | |||
| Flat rent | 12,000 | 12,000 | 12,000 | |||
| Fees | 150 | 150 | 0 | |||
| 52,061 | 0 | 52,061 | 30,788 | |||
| Income from Operating Activities | ||||||
| To generate funds |
2d | |||||
| 200 Club | 446 | 446 | 0 | |||
| Fetes ,other fund raising activities | 2,411 | 2,411 | 2,304 | |||
| Income from Investments |
2e | |||||
| Deposit Interest | ||||||
| Bank | 39 | 39 | 2 | |||
| Central Board of Finance | 216 | 475 | 691 | 52 | ||
| 255 | 475 | 730 | 54 | |||
| Total Incoming Resources | 107,799 | 10,538 | 118,337 | 90,340 |
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Note | Funds | Funds | 2022 | 2021 | ||
| Resources Expended |
3 | |||||
| Grants |
3a | |||||
| Home missions | 4,249 | 4,249 | 650 | |||
| 4,249 | 4,249 | 650 | ||||
| Activities directly relating to the work | ||||||
| of the church |
3b | |||||
| Ministry | ||||||
| Parish Pledge | 40,000 | 40,000 | 40,000 | |||
| Clergy expenses | 2,759 | 2,759 | 2,787 | |||
| Music expenses | ||||||
| Organ repairs | 348 | 348 | 677 | |||
| Organist Fees | 915 | 915 | 915 | |||
| Licenses | 403 | 403 | 549 | |||
| Church running costs. | ||||||
| Insurance | 7,819 | 7,819 | 7,635 | |||
| Heating, Lighting, Water | 750 | 750 | 579 | |||
| Wine, Wafers and Candles | 376 | 376 | 323 | |||
| Quinquennial Fee | 0 | |||||
| Flower Fund | 200 | 200 | 0 | |||
| Sundry Expenses | 406 | 406 | 363 | |||
| Stewardship Envelopes | 38 | 38 | 30 | |||
| Church maintenance | 18,379 | 18,789 | 37,168 | 2,559 | ||
| Marvel Lane costs | ||||||
| Repairs | 485 | 485 | 9,866 | |||
| Insurance | 656 | 656 | 591 | |||
| Rates | 322 | |||||
| Utilities | 95 | 95 | 422 | |||
| Church Flat | ||||||
| Repairs | 464 | 464 | 416 | |||
| Church Hall | ||||||
| Insurance | 309 | 309 | 299 | |||
| Water, Gas and Electricity | 3,562 | 3,562 | 1,700 | |||
| Cleaning | 3,067 | 3,067 | 187 | |||
| Refuse Collection | 1,661 | 1,661 | 1,609 | |||
| Equipment | 791 | 791 | 0 | |||
| Pest Control | 456 | 456 | 456 | |||
| Repairs | 5,748 | 5,748 | 6,312 | |||
| Music Licence | 163 | 163 | 132 | |||
| General supplies | 22 | 22 | 12 | |||
| 200 Club Prizes | 0 | 0 | ||||
| 89,871 | 18,789 | 108,660 | 78,741 |
Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2022
| Unrestricted | Restricted | Total Total |
Total Total |
||
|---|---|---|---|---|---|
| Note | Funds | Funds | 2021 2020 |
||
| £ | £ | £ | £ |
||
| Church Management & Administration | 3c | ||||
| Administration | |||||
| Stationery | 0 | 0 28 | |||
| Bank Charges | 250 | 60 | 310 30 | ||
| 250 | 60 | 310 58 | |||
| Total Resources Expended | 94,370 | 18,849 | 113,219 79,449 | ||
| 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 | 86,114 | 42,726 | 128,840 124,284 | ||
| Due to/(from) Funds | 0 0 | ||||
| Current Liabilities | (1,564) | (1,564) (2,124) | |||
| Fund Balance | 534,550 | 42,726 | 577,276 572,160 | ||
| Debtors | 7 | ||||
| Income Tax Recoverable | 27,931 | 3,147 | 31,078 20,527 | ||
| Prepaid Insurance | 717 | 717 652 | |||
| Other Debtors | |||||
| Church Sundry Debtors | 198 | 198 183 | |||
| Hall Rents | 748 | 748 492 | |||
| Hall Utility Costs | 212 | 212 306 | |||
| Subscriptions in Arrear | 0 44 | ||||
| Deposit re Organ Refurbishment | 12,000 | 12,000 2,219 | |||
| 29,806 | 15,147 | 44,953 24,423 | |||
| 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 2022
| Unrestricted | Restricted | Total Total |
||
|---|---|---|---|---|
| Note | Funds | Funds | 2022 2021 |
|
| £ | £ | £ £ |
||
| Liabilities Amounts Falling due within one year 9 | ||||
| Creditors for Goods and Services | ||||
| Organist Fees | 991 | 991 991 | ||
| Church Maintenance | 0 244 | |||
| Church Heating & Lighting | 90 | 90 128 | ||
| Hall Cleaning Costs | 156 | 156 31 | ||
| Hall Utility Costs | 198 | 198 224 | ||
| Hall Pest Control | 114 | 114 0 | ||
| Subscriptions in Advance | 0 490 | |||
| Sundry Creditors | 15 | 15 15 | ||
| 1,564 | 0 | 1,564 2,123 | ||
| Fund Details | 10 |
The Restricted Funds comprise of the Church Restoration Fund, the Organ Fund and the 200 Club.
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Balances at the 31stof December were: | ||
| Restoration Fund | 0 | 18,135 |
| Organ Fund | 41,622 | 32,184 |
| 200 Club | 873 | 487 |
| 42,495 | 50,806 |
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………………………