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2022-12-31-accounts

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The Parochial Church Council
of
the Ecclesiastical Parish of St. Peter, Pembury
Rev. Richard Worssam
The Vicarage
4 Hastings Road
Pembury
Tunbridge Wells
Kent
TN2 4PD
Richard.Worssam@tiscali.co.uk
www.pemburychurch.net
Annual Report and Financial Statement
for the year ended
31 December 2022
Registered Charity Number 1193991
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AIM AND PURPOSES

The Parochial Church Council (PCC) of St. Peter’s, Pembury, has the responsibility of working with the incumbent, the Revd. Richard Worssam, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It upholds the ministry and mission of the Church in the areas of worship, the nurture of faith, pastoral care, service to the village of Pembury and Christian witness. It strives to make known the Christian Gospel according to the doctrines and practices of the Church of England. In all that it does it seeks to share God’s love.

OBJECTIVES AND ACTIVITIES OF THE CHARITY[1]

When planning our activities for the year the incumbent and the PCC consider the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

We seek to develop the work of the Parish through:

The PCC has specific responsibility for the St Peter’s Upper Church in Hastings Road and St Peter’s Old Church (also known as the Parish Church), in Old Church Road.

Grant making is not the main way that St Peter’s carries out its charitable objectives although St. Peter’s does support the work of other Christian mission agencies in the UK and abroad through its away-giving, as described in the work of the Away-Giving Committee below (p.?) and as shown in these accounts.

Many of the activities and services listed in this report are carried out by volunteers and the Parish of St. Peter is very grateful for this.

St. Peter’s is affiliated with the national church movement, Inclusive Church.

1 For Charity Commission purposes the Charity comes within the classification of “Religious Activities” to help the general public particularly within the Parish of Pembury, Kent and the surrounding area but also through mission giving further afield. It provides the services listed in this document.

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ACHIEVEMENTS AND PERFORMANCE

SPECIAL CIRCUMSTANCES

Recovering from the Covid-19 Pandemic

It has been very good this year to resume our church services of public worship with the lifting of restrictions regarding social distancing, mask-wearing and singing. We continue to administer communion by the celebrant intincting wafers in the wine and giving them to congregation members.

Upgrading of the Audio-Visual Systems at the Old and Upper Churches

In 2022 the PCC was granted a Faculty to upgrade the Audio-Visual systems at the Old and Upper Churches. This was funded by a generous congregational response to the “Revitalizing our Future” appeal in 2021, together with successful grant applications, and use of our reserves. The work was carried out by Ashdown AV. The work began on 23[rd] May 2022 and was in a sufficiently workable state at the Upper Church to be used for the first time on 9[th] July for a memorial service for a former Licensed Lay Minister, Gill Betts, whose family had generously contributed to the project. Further work was done over the summer, together with the formation of an AV team, and a thanksgiving service for the installation of the new AV was held on 23[rd] October. Both churches now benefit from significantly enhanced audio systems, together with the ability to live-stream services from either church. The Upper Church also has new projection facilities, which are especially appreciated when used in our All Together Worship services.

Restoration of the Upper Church Tower

The “Revitalizing our Future” appeal had two aspects: the upgrading of the AV, and also the restoration of the Upper Church tower which needed significant repairs due to the weathering of the sandstone from which it is made. The restoration of the tower was done by Traditional Stone. The repairs necessitated the entire tower to be surrounded by scaffolding. Work began in April and it was completed by the end of July. In addition to the external repairs, new internal ladders were installed in the upper chambers of the tower. The supervising architect was John Bailey of Thomas Ford and Partners.

WORSHIP AND PRAYER

In 2022 the pattern of Sunday services evolved with the upgrade of the AV systems in our churches. This meant that at the Upper Church we were able to begin live-streaming the 9.30 am service as from July. With the introduction of the live-streaming capability, the Sunday morning Zoom service at 10 am was phased out. Zoom is still used on a daily basis (except Sundays) for Morning Prayer at 9.15 am.

The Sunday morning service pattern is now

9.30 am Holy Communion at the Upper Church. On the last Sunday of each month All Together Worship is held.

11.30 am Service at the Old Church, with Matins and Morning Worship on the 1[st] and 3[rd] Sundays and Holy Communion on the 2[nd] , 4[th] and 5[th] Sundays of the month.

Occasional “Praise and Worship” services are held at the Upper Church at 6 pm, using the upgraded AV facilities to facilitate the worship.

The worship is supported by dedicated teams of musicians, vergers, servers, sidespeople and providers of refreshments.

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A new musical setting for the communion service at the Upper Church has been introduced, largely based on a setting composed by John Rutter.

At the Old Church, additional melody and full music editions of the Ancient and Modern hymnbook were purchased using funds raised in memory of Neil Willson, a former member of the congregation.

In the summer the PCC applied for membership of the Prayer Book Society. The Old Church is now listed as a venue for services from the Book of Common Prayer.

A midweek service of Holy Communion is held each Wednesday at the Upper Church at 10 am, followed by refreshments at 10.45 am, known as “Coffee Stop”.

Morning Prayer is held every day via Zoom at 9.15 am, with the exception of Sunday.

Monthly services are conducted by the Vicar for elderly residents at Cornford House, the local care home.

Special services were held for the various seasons of the Church’s calendar, including Easter, St. Peter’s Day, Harvest, Remembrance, Advent and Christmas. The Evensong for the festival of St. Peter was enhanced with the provision of a Strawberry Tea by the Friends of the Old Church before the service. The Remembrance Sunday at the War Memorial included greater involvement of the Scouts and Guides. The Community Carol service at the Upper Church was made particularly memorable by the heavy fall of snow just before the start of the service. St. Peter’s Singers were reconvened to lead the singing at the Nine Lessons and Carols service.

In addition, special services were held to celebrate the Platinum Jubilee of Queen Elizabeth II in June 2022, and also to mourn her death in September 2022.

In April, Rev. Ian Aveson was granted his Permission to Officiate by the Diocese and we are very grateful for his share in the ministry of the parish, in preaching, leading services and pastoral work.

On Saturday 3rd September, Rev. Simon Whiteside was ordained as a Deacon in Rochester Cathedral, and he was welcomed into the parish on Sunday 4[th] September with special services at the Upper and Old Churches, together with a bring-and-share lunch. He is now serving his curacy in the parish. Simon is a self-supporting minister, and he participates in Sunday worship plus one day a week either in the parish or on further Diocesan training courses. He has settled well into parish life.

Robert Dammers continues his training as a Licensed Lay Minister. In the summer Kathryn Gilbert withdrew from her training for the Bishop’s Certificate in Ministry.

NURTURE OF FAITH

The 2022 Lent Course was based on the book “How to be an Anglican” by Richard Giles. The course covered key topics of church history, liturgy, doctrine, prayer and ethics. The course was held online via Zoom.

In the autumn, two new midweek home groups started with meetings at fortnightly intervals. One group meets on Monday afternoons, and the other group meets on Thursday evenings.

The Vicar continued to teach a module on Congregational Studies for the Diocese as part of the training programme for Licensed Lay Ministers.

CHILDREN AND YOUNG PEOPLE

With the relaxation of Covid restrictions, Junior Church was resumed after a two-year break. A new Junior Church team has been formed, and the PCC is very grateful to the leaders and helpers who facilitate this vital ministry for our young families.

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SAFEGUARDING

Safeguarding of children and vulnerable adults continues to be a priority.

As with previous years, there have been no reported child protection or safeguarding concerns this year.

Safeguarding is a standing agenda item at every PCC meeting. Safeguarding posters, “Promoting a Safer Church” are displayed in both church buildings. These give key contact details for anyone to access, whether they feel vulnerable or would like to share a concern.

All volunteers working with our children, young people and vulnerable adults hold a current DBS certificates as do all our PCC members, and Churchwardens.

PCC members have accessed and completed various levels of Safeguarding Training provided by the Church of England, relevant to their roles and responsibilities. All training is monitored by the Parish Safeguarding Officer and renewed every three years.

Any concerns of child protection or issues relating to safeguarding are responded to promptly.

PASTORAL CARE

A team take home communion on a monthly basis to members of St. Peters Church who by reason of infirmity are now largely housebound. These church members are also able to access the weekly Sunday morning services at the Upper Church via the live-stream.

During 2022 five weddings were held, three at the Old Church and two at the Upper Church.

Twelve baptisms were conducted in 2022, six at the Old Church and six at the Upper Church.

Six funerals were held at the Upper Church, and three at the Crematorium.

During Eastertide a service to Commemorate Departed Loved Ones was held at the Upper Church.

At Pentecost, two long-serving Pastoral Assistants retired. The PCC is very grateful to Pauline Hawker and Jo Finlay for their faithful ministry over many years.

The church works alongside the Community Warden, Sophie Marsh, in seeking to help those who are in need.

FELLOWSHIP AND SPECIAL EVENTS

The regular Coffee Stop that meets on a weekly basis on Wednesday mornings after the midweek communion service continues to be popular, attracting over 20 people most weeks.

A parish weekend was held at Lee Abbey from 1[st] to 3[rd] April. This was co-ordinated by Christine and Martin Swindlehurst who serve as volunteer helpers at Lee Abbey.

On 28[th] May we welcomed back the Police Male Voice Choir gave a concert at the Upper Church.

On 18[th] June, the parish hosted a visit from the Kent Organists Association. They played the organ at the Old Church, and then came to the Upper Church for refreshments.

On 10[th] September there was an organ recital together with choral works given by Richard and Carrie Walshaw to celebrate the 150[th] anniversary of the installation of the organ at the Old Church.

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MISSION LINKS

In 2022 the Parish supported three principal Christian organisations:

On 17[th] August we welcomed Bishop Given and his wife Lilian from the Diocese of Kondoa. They were in England having attended the Lambeth Conference.

In the Autumn, Lynda Newman stepped down as the chair of the Mission Links team, having served on the team for twenty years, seven of which as the chair. The PCC is very grateful to Lynda for work in this role. Nicolas Heslop has now become the chair.

WIDER COMMUNITY

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DEANERY AND DIOCESE

We are part of Paddock Wood Deanery, and two members of the PCC serve on the Deanery Synod, one of whom serves as the Deanery Lay Chair. We are also part of the Diocese of Rochester, and one member of the PCC serves on the Diocesan Synod.

The Deanery Ash Wednesday service was held at the Upper Church of St. Peter this year.

On 8[th] November, the Upper Church hosted a tri-deanery event involving Tunbridge Wells, Malling and Paddock Wood deaneries as the new Bishop of Rochester, the Rt. Revd. Jonathan Gibbs, came to speak with us and share his vision for the Diocese.

ECUMENICAL RELATIONSHIPS

St. Peter’s Church has good ecumenical relations with Pembury Baptist Church and St. Anselm’s Roman Catholic Church. Monthly prayers on Wednesday mornings continued throughout the year. Joint services were held on Good Friday morning on the Green, and in September to give thanks for the life and reign of Queen Elizabeth II.

COMMUNICATION

Our website (www.pemburychurch.net) is hosted on the Church of England’s national platform “A Church Near You” We also operate a Facebook Page: https://www.facebook.com/stpeterspembury/

The church is also developing a beta version of a website hosted by Church Edit (www.StPetersPembury.org.uk). This will be fully operational in 2023.

ELECTORAL ROLL

There are 157 members on the Electoral Roll, of whom 34 are not resident within the parish.

LAND AND BUILDINGS

The Old Church is listed by Historic England as Grade 1. The Upper Church is listed as Grade 2*

The Friends of Pembury Parish Church was established in 1978 to provide for the preservation and maintenance of the Old Church together with the interior fixtures and fittings. The PCC is very grateful for the work that they do.

In 2020 planning permission was granted for the proposed St. Peter’s Community Hall project. However, further work on this project was put on hold to allow for the completion of the AV upgrade to both our churches and the repair work to the Upper Church tower.

In the Spring of 2022 hundreds of snowdrops were planted in the churchyard of the Old Church. We look forward to them blooming in future years.

The PCC is grateful to those who have kept both churches clean in the months that they have been open. Likewise, the PCC is also grateful to the teams of flower arrangers for both the Old Church and the Upper Church.

FINANCIAL REVIEW

The PCC budget for the year 2022 was, in partnership with the congregation, for the General Fund (which finances the operation of the churches) to break even; for the Upper Church Tower restoration to be completed and fully paid for; and the audio-visual systems for both churches to be

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completed and paid for. Despite the financial challenges of 2022 the General Fund broke even, with a small surplus (£176). This was after an increase of £3,000 for utility costs (£6,795 in 2022 in comparison with £3,733 in 2021) and a £2,000 increase in the Parish Share (£55,582 in 2022 in comparison with £53,364 in 2021). Our Parish Share payment fully covers the cost of our incumbent and our portion of the Diocesan costs. The Upper Church Tower has been completed at a cost of £62,145 and the AV has been fully installed at a cost of £62,446. More details of the funding for these projects are set out in the Financial Statements. The PCC fully utilised the Males Legacy bequest from 2019, and were grateful for grants of £25,000, from Friends of Kent Churches (please keep supporting ‘Ride & Stride’), All Churches Trust, the Diocesan Missional Fund and a VAT grant from DCMS. The largest element of the funding was from congregational donations and available Gift Aid. Away-giving of £6,893 was at more than 10% of congregational giving to the General Fund.

Looking forward, general cash reserves of £20,573 have been maintained at the value of three months of our annual expenditure. In addition, the PCC has designated a fund of £10,802 for future work to maintain the Fixtures, Fittings and Fabric ( FFF ) of our listed churches.

The generosity of congregational giving is the basis of the finances to support the mission of the parish. In addition, the exceptional work of our fund raisers is acknowledged, raising £5,137 from Coffee Stop and the Kent Police Male Voice Choir concert. Thank You!

Reserves Policy

It has been PCC policy to maintain a balance on General Funds that equates to at least three months' unrestricted payments.

Gift Aid

The charity is recognised by HMRC for Gift Aid on any relevant donations for the financial year ending 31[st] December 2022. (See note 5 in the accounts)

Fundraising

The charity raises funds from the public – primarily from church members. It also seeks to raise funds from third party donors such as established trusts for specific projects such as the “Revitalizing our Future” appeal. It does not work with commercial participators in raising funds and does not have a trading subsidiary.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The function and purpose of the PCC is outlined in the Parochial Church Councils (Powers) Measure 1956. The method of appointment of PCC members is set out in the Church Representation Rules.

All members of the PCC are trustees of the charity. Elected members of the PCC are appointed for a period of three years. They may be re-elected for a further period of three years, after which they are required under the PCC’s own policy to stand down for a minimum of one year. The PCC meets at least every two months, and sometimes more, to transact the business of the Church. In between meetings of the full Council the Finance and Standing Committee[2] is authorised, subject to the PCC’s directions, to conduct the business of the PCC should decisions need to be taken between full meetings of the PCC.

2 Members of the Finance and Standing Committee are the Vicar, the Churchwardens, the Lay Chair of the PCC, the PCC Secretary, the Treasurer and two other members of the PCC.

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To ensure the objectives are complied with the PCC meets regularly. There were nine PCC meetings during the year. Topics discussed included:

Some of the PCC’s work is assisted by committees. Those committees report to the PCC and make recommendations for the PCC to consider. The main committees are: -

Finance and Standing. This meets on average at two-monthly intervals between PCC meetings. It has the legal authority to continue the business of the PCC, subject to any directions given by the Council. It also monitors income and expenditure.

Away-Giving Committee. This recommends to the PCC charities to be supported during the year, providing information on those charities and distributing the money raised. The Committee is elected on an annual basis by the PCC, and co-opts other members. In 2022 the charities supported were our Diocesan Link Parish of St. Stephen’s, Maziwa, Kondoa, Tanzania, the Pilsdon at Malling Community, and the Rochester Diocesan Community Engagement and Social Action team.

The Old Church Fabric Committee. This committee seeks to maintain the fabric and fixtures of the Old Church. It works closely with the Friends of the Old Church.

STATEMENT OF COMPLIANCE

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults).

ADMINISTRATIVE INFORMATION

The Parish of St. Peter, Pembury, is part of the Diocese of Rochester within the Church of England. It operates through two church buildings, known at the Upper Church (Hastings Road, Pembury, Kent TN2 4PD) and the Old Church, (Old Church Road, Pembury, Kent TN2 4AX)

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The correspondence address is: The Vicarage, 4 Hastings Road, Pembury, Tunbridge Wells, Kent TN2 4PD.

The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2011) and is a charity registered with the Charity Commission, no. 1193991.

The PCC is grateful to Liza Nicholson who offered her services as a volunteer church administration assistant on Tuesday mornings, working from the newly established church admin hub based in the Vestry of the Upper Church. The PCC also expresses its thanks for many others who help with the administrative tasks of the parish and its two churches.

Trustees

The Trustees are the members of the Parochial Church Council (PCC). Those members are either exofficio or elected at the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules. The PCC may also co-opt members to serve for one year at a time. Trustees are not remunerated.

During the year ended 31 December 2022 the following served as members of the PCC:

Vicar The Revd Richard Worssam, Chairman Wardens Richard Angell-Payne (until 6.4.22) Sharon Melville Sarah Clarke (from 6.4.22)

Representative on the Diocesan Synod

Christopher Walters

Representatives on the Deanery Synod

Christopher Walters (2020-2023) Robert Dammers (2020-2023)

Elected Members

2019-2022 cohort Martin Swindlehurst (1[st] cycle, until 6.4.22) Terence Moore (filling a casual vacancy from 15.10.20 to 6.4.22) Liza Nicholson (filling a casual vacancy from 15.10.20 to 6.4.22) Simon Richards (filling a casual vacancy from 15.10.20 to 6.4.22)

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2020-2023 cohort Sarah Clarke (until 6.4.22) Kathryn Gilbert (until 31.7.22) Adaeze Okoye (1[st] cycle) David Sinclair (filling a casual vacancy from 6.4.22) Derek Von Bethmann-Hollweg (2[nd] cycle) 2021-2024 cohort Teresa Brewster (1[st] cycle) Judith Coggles (1[st] cycle) Veronica Knight (1[st] cycle) Maurice Marchant (2[nd] cycle) 2022-2025 cohort Richard Angell-Payne (1[st] cycle) Terence Moore (1[st] cycle) Liza Nicholson (1[st] cycle) Simon Richards (1[st] cycle) Co-opted Karen Wallace (from 6.4.22)

Bankers

CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4TA NatWest Bank Ltd, 89 Mount Pleasant Road, Tunbridge Wells, Kent TN1 1QJ

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST PETER'S PAROCHIAL CHURCH COUNCIL

I report on the accounts of the church for the year ended 31 December 2022 which are set out on pages 12 to 21.

Respective Responsibilities of Trustees and Examiner

The church's trustees are responsible for the preparation of the accounts. The church's trustees 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:

Basis of Independent Examiner's report

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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. Independent examiner's statement

In connection with my examination, no matter has come to my attention:

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

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

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

Name Mr. Robin Apps Date 28 February 2023

Relevant professional qualification or body: ACIB

Address 14 Malton Way, Tunbridge Wells, Kent TN2 4QE

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Parochial Church Council of St Peter, Pembury Financial Statements for the Year Ended 31 December 2022 Receipts and Payments Accounts

Note
RECEIPTS
Voluntary Income
Planned Giving Scheme
Collections at Services
Legacies
Grants
All other Giving
5
Gift Aid Recovered
6
Activities for Generating Funds
7
Investment Income
Income from Church Activities
Other Incoming Resources
Transfers Between Funds
TOTAL RECEIPTS
PAYMENTS
Costs of Generating Funds
7
Church Activities
Donations to Charities
4
Freewill Pledge to Diocese
Clergy & Administrator Expenses
Church Running Expenses
8
Vicarage costs
Mission & Evangelism
Community Hall Expenditure
9
OC AV System Expenditure
3,10
UC AV System Expenditure
3,10
Quinqennial repairs
3,11
Transfers Between Funds
TOTAL EXPENDITURE
Surplus/(-Deficit)
Cash at Bank and in Hand 1 January
Cash at Bank and in Hand 31 December		 Unrestricted Funds Unrestricted Funds Unrestricted Funds Restricted
Funds		 TOTAL 2021
General
Funds		 Designated
Funds		 Total
Unrestricted
Funds
£
54,885
1,000
0
0
5,673
14,399
75,957
5,137
43
288
0
0
81,425
-870
0
-55,584
-1,030
-17,761
-3,349
0
0
-77,724
0
0
0
-2,655
-81,249
176
20,397
20,573		 £
1,500
10,348
11,848
1,490
54,151
67,489
-3,190
-3,190
-62,145
-1,928
-67,262
226
10,802
11,029		 £
54,885
1,000
1,500
10,348
5,673
14,399		 3
£
14,750
14,152
8,591		 £
54,885
1,000
1,500
25,098
19,824
22,990		 £
58,613
884
127,000
0
56,201
11,066
87,805
5,137
43
288
1,490
54,151		 37,493
1,018
2,500		 125,298
5,137
43
288
2,508
56,651		 253,764
1,150
19
3,765
0
0
148,914 41,010 189,924 258,698
-870
0
-55,584
-1,030
-20,951
-3,349
0
0		 -6,893
-2,822		 -870
-6,893
-55,584
-1,030
-23,773
-3,349
0
0		 -242
-9,472
-53,364
-548
-18,250
-3,239
-830
-4,870
-80,914
0
0
-62,145
-4,583		 -9,715
-15,597
-46,849
-52,068		 -90,629
-15,597
-46,849
-62,145
-56,651		 -90,573
0
0
-3,245
0
-148,511 -124,229 -272,741 -94,060
402
31,200		 -83,219
218,890		 -82,816
250,090		 164,638
85,451
31,602 135,672 167,274 250,089

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Statement of Assets and Liabilities as at 31 December 2022

As at 31 December As at 31 Movement during
2022 December 2021 the 12 months to 31
December 2022
£ £ £
Cash at Bank
NatWest Current Account 82,382 156,727 74,345
NatWest Hall Account 23,810 43,041 19,231
CAF Current Account 45,453 40,055 -5,398
CAF Deposit Account 721 719 -2
DBF 1,490 10,802 9,312
Cash 560 -1,254 -1,814
154,416 250,090 95,674
Debtors
DCMS VAT 10,348 0 10,348
Rochester Dioceses Missional Fund 5,000 0 5,000
15,348 0 15,348
Creditors
Managed Technology Photocopier -1,680 0 -1,680
Old Church OIL delivered -810 0 -810
-2,490 0 -2,490
Total 167,274 250,090 108,532
Funds
General Fund 20,573 20,397 176
FFF (includes DBF) 11,029 10,802 227
Unrestricted 31,602 31,199 403
Sally Ashoka Restricted 69 2,569 -2,500
Gill Marshall Piano Fund Restricted 900 1,000 -100
Friends Together Restricted 1,450 1,600 -150
Away Giving Restricted 437 74 363
Church Building Fund Restricted 0 20,000 -20,000
ROF Restricted 0 45,180 -45,180
OC Building Fund Restricted 108,111 125,427 -17,316
Hall Restricted 24,705 23,041 1,664
Restricted(Note 3) 135,672 218,891 -83,219
TOTAL 167,274 250,090 -82,816

Fixed Assets

Church furnishings and other assets are included in the Inventory and vested in the Churchwardens on special trust.

Creditors and Other Liabilities

As at 31.12.22 there was a payment outstanding of £1,680 for the purchase of the photocopier in September 2022 (Agreement signed in 2022 - awaiting invoice) and for a payment of oil received in 2022 for the Old Church of £810 – paid in January 2023.

Cash in Transit of £560 was collected in 2022 and banked in January 2023 .

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Notes to the Accounts

1 Accounting Policies and Basis of preparation

The Accounts have been prepared on a Receipts and Payments basis as permitted under the Charities Act 2011 applying the Charities SORP ('Accounting and Reporting by Charities: Statement of Recommended Practice'). The accounts have been prepared using the guidance from the Church of England publication ‘PCC Accounting’ (5[th] Edition 2017).

Specific treatment notes are set out below:-

2 Cash at Bank Alignment with Funds

During 2022 a major project was undertaken to restore the Upper Church Tower as required by the 2019 Quingennial inspection. A second project was undertaken to replace and update the Audio-Visual systems in both Churches. Both projects utilised the funds raised from the congregation under the ‘Revitalising Our Future’ ( ROF) Appeal, which was supplemented by Grants specific to each project. Cashflow management and visibilty between Grant collection and supplier payments was facilitated by passing all costs and funds for the UC Tower Restoration through a newly PCC Designated Fund – The Fabric, Fixtures and Fittings Fund ( FFF ). The balance of the cash held in the Diocese Building Fund ( DBF ) was also withdrawn during the year and placed in the NatWest Account to ensure funds were available for contractor payments. The intention was that at the end of the year, after completion of the UC Tower work, funds would be retained in the FFF for future work required on the Churches. It is anticipated that a proportion of the FFF fund balance will be put into the DBF, as a bank account. The DBF is also treated as a Fund, and will be reported as part of the FFF.

The cost and funding arrangements for the UC Tower Project and Churches AV Projects are set out in note 10 and 11 respectively.

To give transparency of the alignment between the Fund balances and Cash at Bank, a table is set out below, giving the position as at 31 December 2022.

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Fund Balance Unrestricted Restricted
As at 31 General FFF Hall Other
December Fund
2022 £ £ £ £ £
£ 167,274 20,573 11,029 24,705 110,967
Cash at Bank
NatWest Current Account 82,382 15,520 895 65,967
NatWest Hall Account 23,810 23,810
CAF Current Account 45,453 453 45,000
CAF Deposit Account 721 721
DBF 1,490 1,490
Cash 560 560
154,416
Debtors
DCMS VAT 10,348 5,809 4,539
Rochester Diocesan Missional Fund 5,000 5,000
(Transferred from ROF fund to replace
payment for AV from FFF)
15,348
Creditors
Managed Technology Photocopier -1,680 -1,680
Old Church OIL delivered -810 -810
-2,490
Total 167,274 167,274 20,573 11,029 24,705 110,967
3 Restricted Funds
Restricted Funds
2022 2022 2022 2022 2021
Surplus/ Balance Balance
Receipts Payments (Deficit) of Fund of Fund
£ £ £ £ £
Friends Together 0 -150 -150 1,450 1,600
Sally Ashoka Fund 0 -2,500 -2,500 69 2,569
Gill Marshall Piano Fund 0 -100 -100 900 1,000
Away Giving Fund 7,258 -6,893 365 439 74
ROF 31,236 -76,417 -45,180 0 45,180
Old Church Building and Fabric 854 -18,170 -17,316 108,111 125,427
Church Buildings Fund 0 -20,000 -20,000 0 20,000
Community Hall 1,664 0 1,664 24,705 23,041
41,010 -124,229 -83,220 135,672 218,892
Funds
a) Friends Together - a restricted fund of cash received from KCC and Abbey Funeral
Services to provide monthly lunches for the bereaved, less expenses.
b) The Sally Ashoka Fund - a restricted fund (as determined by the PCC) in memory of
Sally, for future fixed costs of Junior Church. This was deployed to the AV project as a
benefit to Youth Ministry.
----- End of picture text -----

15

4 Away Giving Collection

Specific collections at church services and appeals for donations by bank transfer are designated for Away Giving to the charities and bodies nominated by the Church. Receipts collected from these service collections are banked and held by the PCC, as Restricted Funds, for distribution to the charity or body nominated for a specific collection. These monies are shown in the Accounts as Restricted Collections and as payments through donations to charities. In tables below are set out the collections and donations from monthly appeals and the 2021 Christmas Card Appeal, which is included in the giving for St Stephens, Maziwa.

Monthly Appeals

Monthly Appeals
St Stephen's, Maziwa
Pilsdon
Friends of Kent Churches
CESA
Ukraine Appeal
Christmas Card
Other
TOTAL*		 B/F from
2021		 2022
£
74
0
0
0
0
0
0		 Receipts
Payments
£
£
2,634
-2,708
2,086
-2,086
540
-540
753
-753
806
-806
439
0
0
0		 Balance
C/F
£
0
0
0
0
0
439
0
74 7,258
-6,893		 439

*CESA is the Diocesan Community Engagement and Social Action Team

16

5 All Other Giving

----- Start of picture text -----
2022 2021
General Restricted
Fund Fund TOTAL TOTAL
£ £ £
Donations
Unrestricted
Other Donations 5,673 5,673 1,700
Restricted
ROF 5,396 5,396 45,180
Old Church Building and Fabric 0 0 324
Away Giving 7,256 7,256 6,800
Special Collection 0 615
Friends 0
Donations for Community Hall 1,500 1,500 1,582
TOTAL 5,673 14,152 19,825 56,201
----- End of picture text -----

6 2022 Gift Aid Recovered

The PCC is able to take advantage of HMRC Gift Aid on Planned Giving and Personal Donations from UK Taxpayers, who have paid Income Tax/Capital Gains of at least the amount of the donation. A declaration form from the taxpaying donor is required to support the claim. This means we can claim back from the government on your behalf 25p for every £1 donated, boosting the value of the donation by a quarter. The PCC can also claim on collections, but within a limit defined by HMRC. The PCC claims on HMRC are usually 6 months in arears and are submitted twice per year.

2021 Gift Aid recovered from Planned Giving was £14,399 (2021: £11,066). Gift Aid claimed on the ROF Appeal was £8,591.

17

7 Activities for Generating Funds

Receipts
Fund Raising
Events
Coffee Stop
Payments
Cost of Fund Raising
Events
Coffee Stop
Surplus on Fund Raising		 General
Fund
Restricted
Fund
TOTAL
£
£
£
2119
0
2,119
3,018
0
3,018
5,137
0
5,137
-400
0
-400
-470
0
-470
2022		 General
Fund
Restricted
Fund
TOTAL
£
£
£
2119
0
2,119
3,018
0
3,018
5,137
0
5,137
-400
0
-400
-470
0
-470
2022		 2021
TOTAL
£
0
1,150
1,150
-242
-870
0		 -870 -242
4,267
0		 4,267 908

8 Further Analysis of Payments

Church Running Expenses
Insurance
Maintenance
Service costs
Music costs
Church utility costs
Church management costs
Furniture
Miscellaneous
Mission & Evangelism
Messy Church
Youth
Subs & Training		 2022 2022 2022 2022
General
Fund
£
-5,282
-985
-483
-623
-6,795
-2,812
-781		 FFF
-1,680
-269
-1,241		 Restricted
Fund
£
-2,672
-150		 TOTAL
£
-5,282
-3,657
-483
-623
-6,795
-4,492
-269
-2,172
-17,761 -3,190 -2,822
0
0
0
0 0 0 0

18

9 Community Hall Restricted Fund

The PCC of St Peter’s, Pembury have defined a Restricted Fund for income generated from an ongoing Appeal for funds for a new Community Hall next to the Upper Church, for use by community groups and users of church services (eg for baptisms, weddings and funerals). The physical structure of the proposed hall is as per the planning permission granted by Tunbridge Wells Borough Council in January 2020 (TWBC Ref: 19/02212/FULL). An update to the plan was approved by TWBC in December 2020. All income received by the PCC in the name of the Appeal is restricted to expenditure for the purpose of building the new Community Hall, or if the full appeal does not meet its target, of providing limited facilities to render St Peter’s Churches more accessible for wider community use. The Appeal is in the name of The St Peter’s Community Hall, renamed from the initial appeal name of Project 2014.

Receipts
Gift Aid Recovered
All Other Giving
Donations
Other Income
Total Receipts
Payments
Architect & Engineer Fees
Consultant Fees
Printing & Admin
Total Payments
Surplus/(Deficit)
Transfer Between Funds
Cash at Bank and in Hand 1 January
Cash at Bank and in Hand 31 December 2022
NatWest Hall Account
Awaiting Transfer at 31 December 2022		 Community Hall Restricted Fund Community Hall Restricted Fund Community Hall Restricted Fund
2022
£
164
950
550		 2021
£
1,364
218
1,500 1,582
1,664
0
0
0		 1,582
0
4,870
0
0 4,870
1,664 -3,288
-20,000
-23,288
23,041 46,329
24,705 23,041
24,705

19

----- Start of picture text -----
10 Upper Church Tower Restoration
Reference Note 2 for Fund and cashflow management
11 Audio-Visual Replacement and Upgrade project
AV Implementation - 2022 Financials
UC OC
£ £
Expenditure
AV Implementation 46,849 15,597
Funds Applied
ROF Appeal
Grants 5,000
Donations 39,349
Sally Ashoka Fund 2,500
OC Building Fund 15,597
46,849 15,597
----- End of picture text -----

20