## **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 2023
**Vicar:**
Revd Gavin Berriman 336 Baring Road, Grove Park London SE12 0DX
**Churchwardens:** Alison Burtt and Bruce Nyazika **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 118.
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 full PCC 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 have returned to normality after disruption in earlier years 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 continued with its’ aim of getting the balance right so that everyone felt comfortable in the church environment, having the previous year reintroduced the sharing of the peace, servers, readers, the re-opening of the children’s corner, taking the chalice and the relaxation of social distancing. This allowed members to choose what and when they were ready to participate in our regular worship.
Maintaining the church and premises was an ongoing challenge. Statutory maintenance has continued, and completion of the major works identified in the last quinquennial report was achieved. The restoration of the church organ, a significant project, was nearing completion at the year-end. Regular hall bookings from a taekwondo club, a Mencap club, children’s parties, and an exercise class covered the increased utility and maintenance costs incurred. 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 a Harvest celebration, Christingle, and Carol Service. Also, there were several baptisms during the year.
Fr Gavin continued to maintain links with the local primary schools.
Amongst our social and fundraising events, 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**
2023 saw the concerns of Co-vid being put aside and confidence returning to communal worship and other activities in and around St Augustine’s. Finances continued to support the running of the church, and the hall facilities were used regularly by weekly clubs and for weekend children parties. The long-planned restoration of the organ started during the spring and was nearing completion by year-end. The bank accounts for the 200 club and Coffee Fund were closed and the balances transferred to the Organ Fund and Church account respectively. The favourable electricity contracts came to an end during the year and the new agreed contracts incorporated a significant price increase. No major repairs or maintenance was incurred on the church, hall or residential properties.
## Church:
Stewardship income of £38,201 was almost identical to that in 2022 generating a Gift Aid refund of approximately £9,500. Plate collections at Sunday services amounted to £880 a reduction of £600 to that of 2022. Donations to the Organ restoration fund totalled £7,175, the majority of which was Gift Aided. Fund raising activities during the year raised £3,173, the majority of which arose from the Christmas Fayre. Rents from Marvels Lane, £14,756 and the Church Flat £12,000, continued to support the work of the church.
The church paid £42,000 in 2023 to the Diocese under the Parish Pledge Scheme, an increase of £2,000 to that paid in 2022. Continued support to local food banks was shown with donations of £2,000 being made in the lead up to Christmas.
The total cost of the Organ restoration was £49,266 of which £6,073 was outstanding at the yearend.
The church had a deposit at the bank of £43,363 at the year-end. £21,000 of which was used in early 2024 for the new hall heating boilers and the outstanding balance for the organ restoration. The deposit of £17,238 with the Central Board of Finance is a provision for future major repairs to both the church and residential properties.
## Hall:
The hall income from lettings at £21,315 was just under £1,000 less than that of 2022. With running costs totalling £16,129 the hall covered its’ costs by approximately £5,000. As mentioned earlier, with electricity costs increasing significantly during the year and the cost of gas increasing by almost 350% during 2024, the finances of the hall will need close attention going forward. During December agreement had been made to replace the hall heating boiler at a cost of £17,208 and a deposit of £4,304 had been paid by the year-end. The hall bank account had a balance of £6,299 on 31[st] December and deposit with the Central Board of Finance of £6,474.
## **Restricted Funds**
Our restricted funds are funds set aside to meet specific projects and fund-raising initiatives that the PCC has agreed to.
The Organ Fund was started to meet the cost of a significant refurbishment of the church organ. The agreed quote for the restoration was £49,266 and the work was nearing completion at the year-end.
A 200 club was setup many years ago to support the regular servicing of the organ but ceased to operate during the pandemic years, leaving a very small balance at the year-end. This balance was transferred to the organ fund in early 2024.
## **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 2023 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
1. 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.
2. 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 14/10/2024
## **Parochial Church Council of St Augustine’s Grove Park Balance Sheet as at 31[st] December 2023**
|||**Note**|**2023**|**2022**|
|---|---|---|---|---|
||||**£**|**£**|
|**Fixed Assets**|||||
|Tangible Fixed Assets||5a
|450,000|450,000|
|Investment Assets||5b|0|0|
||||**450,000**|**450,000**|
|**Current Assets**|||||
|Debtors||7
|38,488|44,954|
|Short term deposits|||||
|Bank|||43,363|9,611|
|Central Board of Finance|||||
|Main Deposit|||17,238|11,810|
|Organ Fund|||5,631|38,706|
|Hall|||6,474|6,273|
|Cash at bank and in hand|||||
|Church|||1,476|9,890|
|Hall|||6,299|6,158|
|Cofee Fund|||0|566|
|200 Club|||49|873|
||||**119,018**|**128,841**|
|**Liabilites**|||||
|Long Term|8||0|0|
|Amounts Falling Due Within One Year|9||8,353|1,564|
|**Net Current Assets**|||**110,665**|**127,276**|
|**Net Assets**|6||**£560,665**
|**£577,276**|
|**Funds**|||||
|Unrestricted|||108,485
|84,776|
|Restricted|||2,180
|42,500|
|Property Fund|||450,000
|450,000|
||||**£560,665**
|**£577,276**|
## **Parochial Church Council of St Augustine’s Grove Park Statement of Financial Activities For the year ending 31[st] December 2023**
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Note**|**Funds**|**Funds**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|**Incoming Resources**||||||
|From Donors|2a|50,174|1,182|51,356|53,820|
|Other voluntary|2b|0|7,175|7,175|8,870|
|Operatng Actvites||||||
|To further work of the church|2c|48,070|0|48,070|52,061|
|To generate funds|2d|3,173|19|3,192|2,857|
|Income from Investments|2e|1,794|600|2,394|729|
|**Total Incoming Resources**||**£103,211**|**£8,976**|**£112,187 £118,337**||
|**Resources Expended**||||||
|To generate funds|3d|0|0|0|0|
|Grants|3a|2,000|0|2,000|4,249|
|To further work of church|3b|77,228|49,266|126,494 108,660||
|Church management and admin.|3c|274|30|304|310|
|**Total Resources Expended**||**£79,502**|**£49,296**|**£128,798**|**£113,219**|
|**Net Incoming (Outgoing) Resources**||**£23,709**|**£(40,320)**|**£(16,611)**|**£5,118**|
|Gains / (Losses) on Investments|5b|0|0|0|0|
|**Net Movement in Funds**||**£23,709**|**£(40,320)**|**£(16,611)**|**£5,118**|
|Balances Brought Forward 1stJanuary 2023||84,776|42,500|127,276|122,158|
|**Balance Carried Forward 31st December 2023**||**£108,485**|**£2,180**|**£110,665 £127,276**||
## **Parochial Church Council of St Augustine’s Grove Park Notes to the Financial Statements For the year ending 31[st] December 2023**
||||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**Note**|**Funds**|**Funds**|**2023**|**2022**|
||||**£**|**£**|**£**|**£**|
|**Incoming Resources**|||||||
|**Incoming Resources from Donors**
|**2a**||||||
|**Planned Giving.**|||||||
|Gif Aid Donatons|||36,284||36,284|36,133|
|Income Tax Recoverable|||8,729|1,182|9,911|10,552|
|Other Planned Giving|||1,917||1,917|2,070|
|Collectons at services|||880||880|1,487|
|Sundry Donatons|||2,364||2,364|3,578|
||||**50,174**|**1,182**|**51,356**|**53,820**|
|**Other Voluntary Incoming Resources 2b**|||||||
|Grants|||||0|1,400|
|Donatons, Appeals etc||||7,175|7,175|7,470|
||||**0**|**7,175**|**7,175**|**8,870**|
|**Income from Operatng Actvites**
|**2c**||||||
|**To further the work of the church**|||||||
|Church hall letngs|||21,315||21,315|22,240|
|Marvels Lane rent|||14,756||14,756|17,671|
|Flat rent|||12,000||12,000|12,000|
|Fees|||||0|150|
||||48,070|**0**|**48,070**|**52,061**|
|**Income from Operatng Actvites**|||||||
|**To generate funds**
|**2d**||||||
|200 Club||||19|19|446|
|Fetes ,other fund raising actvites|||3,173||3,173|2,411|
||||**3,173**|**19**|**3,192**|**2,857**|
|**Income from Investments**
|**2e**||||||
|Deposit Interest|||||||
|Bank|||464||464|39|
|Central Board of Finance|||948|600|1,548|691|
|Inland Revenue|||382||382||
||||**1,794**|**600**|**2,394**|**730**|
|**Total Incoming Resources**|||**103,211**|**8,976**|**112,187**|**118,337**|
||||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|---|---|
|||**Note**|**Funds**|**Funds**|**2023**|**2022**|
|**Resources Expended**
|**3**||||||
|**Grants**
|**3a**||||||
|Home missions|||2,000||2,000|4,249|
||||**2,000**||**2,000**|**4,249**|
|**Actvites directly relatng to the work of the**|||||||
|**church**|||||||
|**Ministry**
|**3b**||||||
|Parish Pledge|||42,000||42,000|40,000|
|Clergy expenses|||2,748||2,748|2,759|
|**Music expenses**|||||||
|Organ repairs||||49,266|49,266|348|
|Organist Fees|||939||939|915|
|Licenses|||441||441|403|
|**Church running costs.**|||||||
|Insurance|||8,601||8,601|7,819|
|Heatng, Lightng, Water|||1,009||1,009|750|
|Wine, Wafers and Candles|||191||191|376|
|Quinquennial Fee|||||0|0|
|Flower Fund|||550||550|200|
|Sundry Expenses|||57||57|406|
|Stewardship Envelopes|||35||35|38|
|**Church maintenance**|||2,580||2,580|37,168|
|**Marvel Lane costs**|||||||
|Repairs|||486||486|485|
|Insurance|||707||707|656|
|Utlites|||||0|95|
|**Church Flat**|||||||
|Repairs|||755||755|464|
|**Church Hall**|||||||
|Insurance|||||0|309|
|Water, Gas and Electricity|||6,693||6,693|3,562|
|Cleaning|||4,351||4,351|3,067|
|Refuse Collecton|||1,799||1799|1,661|
|Equipment||||||791|
|Pest Control|||456||456|456|
|Repairs|2,570||2,570 5,748|
|---|---|---|---|
|Music Licence|147||147 163|
|General supplies|113||113 22|
||**77,228**|**49,266**|**126,494 108,660**|
|**Church Management & Administraton**|**3c**|||
|Administraton||||
|Statonery
|35||35 28|
|Bank Charges|239|30|269 30|
||**274**
|**30**|**304 58**|
|**Total Resources Expended**|**79,502**
|**49,296**|**128,798 112,968**|
|**Staf 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 Residental 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|113,262|5,756|119,017 128,840|
|Due to/(from) Funds|(2,497)
|2,497|0 0|
|Current Liabilites|(2,279)
|(6,073)|(8,352) (1,564)|
|**Fund Balance**|**558,486**|**2,180**|**560,665 577,276**|
||**Unrestricted**|**Restricted**|**Total**
**Total**|
||**Note**|**Funds**|**Funds**|**2023**
**2022**|
|---|---|---|---|---|
|**Debtors**|7||||
|Income Tax Recoverable||31,387||31,387 31,078|
|Prepaid Insurance||800||800 717|
|Other Debtors|||||
|Church Sundry Debtors||286||286 198|
|Hall Rents||1,126||1,126 748|
|Hall Utlity Costs||192||192 212|
|Deposit Interest||318|76|394 0|
|Deposit re Organ Refurbishment||||0 12,000|
|Deposit Hall Boilers||4,305||4,305 0|
|||**38,413**|**76**|**38,489 44,953**|
|**Long Term Liabilites**|**8**||||
|The PPC had no Long-Term Liabilites|||||
|**Liabilites Amounts Falling due within one year 9**||||
|---|---|---|---|
|Creditors for Goods and Services||||
|Party Deposits|120||120 0|
|Organist Fees|||0 991|
|Organ Repairs||6,073|6,073 0|
|Church Heatng & Lightng|411||411 90|
|Hall Cleaning Costs|||0 156|
|Hall Utlity Costs|1,128||1,128 198|
|Hall Pest Control|||0 114|
|Hall Maintenance|30||30 0|
|Flat Repairs|575||575 0|
|Sundry Creditors|15||15 15|
||**2,280**|**6,073**|**8,353 1,564**|
**Fund Details**
**10**
The Restricted Funds comprise of the Church Restoration Fund, the Organ Fund and the 200 Club.
||2023|2022|
|---|---|---|
||£|£|
|Balances at the 31stof December were:|||
|Organ Fund|2,131|41,622|
|200 Club|49|873|
||2,180|**42,495**|
## **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 ………28/4/2024………………………