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2024-12-31-accounts

The Parochial Church Council of All Saints, Canterbury.

Page 1

Annual Reports and Accounts for the year ended 31 December 2024

Address of the Church: Military Road, Canterbury, CT1 1PA
Priest in Charge and Chair of PCC: Rev. Patrick Ellisdon
Vice-Chair of the PCC: Jack Fellows
Bankers: Lloyds Banking Group Plc
49 High Street,
Canterbury, CT1 2SE
Independent Examiner: David Clarke IIA
6 The Friars, Canterbury
CT1 2AS

Annual PCC Report for the year ended 31 December 2024

Structure, Governance and Management

The Parochial Church Council (PCC) of All Saints, Canterbury, is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council (Powers) Measures Act of 1956. The PCC is a charity excepted from registration with the Charity Commission.

The appointment of PCC members is governed by and set out in the Church Representation Rules. Members of the PCC are responsible for ensuring compliance with legislation governing matters including health and safety, safeguarding, discrimination and employment.

The PCC meets approximately 10 times each calendar year in order to discuss matters relevant to its responsibilities. Day-to-day management decisions are delegated by the PCC to the Standing Committee which consists of the Clergy, Churchwardens, Treasurer and PCC Secretary. The Standing Committee generally meets on an ad-hoc basis.

Aims and purposes

The PCC together with the priest-in-charge is responsible for promoting the whole mission of the Church: pastoral, spiritual, evangelical, social and ecumenical.

The congregation of All Saints is on a mission. We seek to be the focus for a Christian family that worships God joyfully each day while serving God in our community.

Objectives and activities

Church activities focused on worship include: two weekly Sunday morning services, one monthly Sunday evening service, midweek services, Bible study, prayer meetings, youth group and Sunday school (Superstars). Church activities focused on fellowship include: house groups, socials, events, fundraising. Church activities focused on mission and outreach include: mental health art group, Vauxhall Avenue events, running the Community Larder and 'Warm Space' with tea and toast over winter, schools’ ministry, and partnering with other community groups.

Priest in Charge and Curate

Rev Canon Patrick Ellison was licensed and installed in the parish in June 2023. Rev Angela Swindley joined the parish in November 2023 and was ordained curate on 14 July 2024.

Risk Management

The PCC has adopted a policy of continuing consideration and review of the major risks which impact on the activities of the church. Risk assessments covering health and safety and fire safety are undertaken and regularly reviewed. An insurance policy is in place to cover consecrated and beneficed buildings and their contents. Policies are in place for food safety, data protection, and safeguarding children and vulnerable adults. In view of the cash and other donations received by the PCC, the requirements of the Gift Aid tax reclamation scheme and the audit trail requirements of Charities legislation, the financial procedures for handling all donations are regularly reviewed. Confidentiality of individuals takes a high priority in the accounting records.

The Parochial Church Council of All Saints, Canterbury.

Page 2

Annual PCC Report for the year ended 31 December 2024

Membership of the Parochial Church Council at 31 December 2024:

Priest in Charge: Rev. Patrick Ellisdon
Curate: Rev. Angela Swindley (since July 2024)
Lay Reader: Gavin Netherton
Churchwardens: Jack Fellows (reappointed April 2024)
Will Gravenor (reappointed April 2024)
Members of PCC: David Bedford (Secretary) Amanda Monk Peak
Debbie Ellisdon (joined April 2024) Helen Netherton
Jack Fellows (Deanery Synod) Judith Thomson
Sarah Fellows (Deanery Synod) Emma Twyman
Carole Jeff (Treasurer) Lillie Swain (co-opted)
Rebecca Levings
Left the PCC: Katie Gravenor (resigned April 2024)

PCC attendance review

The PCC met 10 times during the year, using video conferencing when necessary, including an away day in September at Minster Abbey. The average level of attendance at PCC meetings was 78.7%. Various reports from the representatives of the Church who are either members of the PCC or volunteers are presented for consideration during these meetings.

Achievements and performance

The PCC defined priorities for 2024 were to continue to enhance the worship, fellowship and mission and outreach of our church. One particular area of focus was around actions we could take to be a more inclusive church and this was again the topic of an additional PCC session. The services provided by the Commumity Larder grew and have been really well used throughout the year, including continuing to host a 'Warm Space' through the year with tea & toast available. We ran a number of successful events including reinstating the advent carol service. The church leadership continued to work well with community partners to provide support and care to our local community. A new house group has started this year, meaning 4 groups operating with 33 members in total.

Church Attendance and Electoral Roll

The electoral role includes 65 parishioners (2023: 66). The average weekly attendance for Sunday services counted during October was 58.5 individuals over the age of 16 years (2023: 45.4 adults) and 9 young people under the age of 16 (2023: 8.8 young people).

Volunteers

At the heart of much of the work of the Church there is a huge foundation of generous support, hard work and love which is supplied voluntarily by members of the congregation. This is often expressed in long hours spent serving in groups, in social action work, welcoming, stewarding, leading children's and youth groups, prayer meetings, training programmes and other areas of service. A huge 'thank you' is extended to all those who serve so willingly to make these events possible and for being the 'church life' of All Saints.

Financial review

There was a deficit on Unrestricted Funds for the year amounting to £11,630 (2023: £986 surplus). This deficit was slightly larger than budgetted entirely due to higher energy costs than anticipated. Due to a significant reduction in Parish Share request in 2025, the unrestricted budget deficit for next year is significantly decreased to £3,642 (before contribution towards heating from Community Larder restricted fund). All assets owned by the PCC are held in Lloyds Bank accounts and CCLA investment accounts.

Reserves Policy

It is the policy of the PCC to maintain at least the equivalent of 3 months unrestricted expenditure in available cash resources to cover unexpected situations that could lead to a cash flow problem. That criterion is currently met. Given the next few years are more financially challenging due to continued high energy costs, the liquid reserves held currently exceed this requirement but have depleted significantly through 2024.

The Parochial Church Council of All Saints, Canterbury.

Page 3

Annual PCC Report for the year ended 31 December 2024

Statement of responsibilities of the PCC members

The PCC members are responsible for ensuring that the annual reports and accounts are prepared in accordance with applicable law and regulations and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the PCC members to ensure that financial statements are prepared for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.

In preparing these accounts, the PCC members are required to:

The PCC members are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

At the date of signing these reports and financial statements, the PCC considers that there are no material financial uncertainties about the PCC's ability to continue to operate.

Rev. Patrick Ellisdon (PCC Chair)

Dated: 28-Apr-2025

The Parochial Church Council of All Saints, Canterbury.

Page 4

Independent Examiner's Report to the Parochial Church Council of The Ecclesiastical Parish of All Saints, Canterbury.

I report on the accounts of the Parochial Church Council for the year ended 31 December 2024, which are set out on pages 5, 6 and 7.

Respective responsibilities of the PCC members and the examiner

The members of the PCC are responsible for the preparation of the accounts. The members of the PCC 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 the 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 PCC 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'. 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:

have not been met; or

I recommend two documents are drawn up;

  1. With the basic process steps including weekly cash sheets, bank statements, cash handling and sign-offs.

  2. The end of year process of populating the spreadsheet and an appendix showing the structure of the spreadsheet and how data flows through from data population to the final end of year figures.

David Clarke IIA Dated: 28-Apr-2025 Independent Examiner 6 The Friars, Canterbury CT1 2AS

The Parochial Church Council of All Saints, Canterbury.

Page 5

Receipts and Payments Account for the year ended 31 December 2024

RECEIPTS
Voluntary receipts:
Regular giving
Collections at services and via card-reader or online
Other giving
Note 5
Grants received
Note 6
Gift Aid tax recovered
Fundraising events
Activities for generating funds:
Hire of Church premises
Investment & interest income
Parochial fees charged
VAT recovered(Listed Place of Worship Grant Scheme)
Other income
Total Receipts
PAYMENTS
Parish Share
Cost of mission and ministry
Worship costs
Mission costs
Children and youth ministry
Community Larder
Church running costs
Servicing (grounds and building)
Building maintenance and repairs (incl. Building Project)
Insurance
Utilities (gas, electric, water etc.)
Salaries
Administration
PCC and clergy expenses
Note 3
Digital and IT
Fundraising expenses
Missing giving and donations
Donations to other charities
Missional giving & gifts
Parochial fees paid to Diocese
Other
Total Payments
Excess of Receipts over Payments
Transfer between funds
Gain/(Loss) on revaluation of investments
SURPLUS/(DEFICIT) for the year
Balance brought forward at 1 January 2024
Balance carried forward at 31 December 2024
Unrestricted
Restricted
£
£
27,082
909
3,814
2,539
440
0
47900
6,699
1,550
2,174
Total Funds Total Funds
2024
£
27,991
3,814
2,979
47,900
6,699
3,724
2023
£
22,394
2,593
1,604
34,949
5,614
1,832
41,684
51,423
17,462
762
1,057
1,428
0
16,234
20
93,107
17,462
1,819
1,428
16,234
20
68,986
18,853
1,284
3,120
0
775
61,356
68,713
130,069 93,018
44,061
797
320
379
9,083
2,260
1,168
48,106
2,783
17,602
1,576
302
289
0
810
269
1,404
6
44,061
797
320
379
9,083
2,260
49,274
2,783
17,602
1,576
302
289
0
810
269
1,404
6
36,029
1,246
125
389
4,743
1,457
5,788
2,732
10,868
1,576
242
1,049
203
450
406
802
80
74,026
57,189
131,216 68,186
-12,670
11,524
750
-750
291
482
-1,146
0
773
24,832
0
2,903
-11,630
11,256
-374
114,651
27,735
86,916
114,277 114,651

The Parochial Church Council of All Saints, Canterbury.

Page 6

Notes to the Receipts and Payments Account for the year ended 31 December 2024

1 (a) These accounts have been prepared on a cash basis.

1 (b) The accounts of the PCC have been prepared in accordance with the Church Accounting Regulations using the receipts and payments basis. They have been prepared under the historical cost convention except for the valuation of investment assets, which values are adjusted to show the mid-market value on 31 December 2024.

1 (c) Investments are revalued at the balance sheet date. Realised and unrealised gains and losses on investments are taken to the Receipts and Payments Account.

Major grant providers for the Building Project were: Garfield Western (£25,000), Benefact Trust (£10,500), Canticorum (£1050), Beerling Trust (£1000), SMB Charitable Trust (£1000).

Major grant providers for Community Larder were: Kent County Council (£1500); Asda (£1024); Community of the Presentation (£1000); Marlowe Consulting (£1000); Canterbury Cathedral (£1000); Canterbury Deanery (£500); Strensham Trust (£500); St Stephen's (£380); Soroptimist International Canterbury (£300).

The Parochial Church Council of All Saints, Canterbury.

Page 7

Statement of Assets and Liabilities at 31 December 2024

Investment Assets
Note 7
CCLA Investment Accounts
Cash Funds
Lloyds Bank Current Account
Lloyds Building Project Accounts
CCLA Deposit Accounts
Total Cash Funds held
Total Assets Held at 31 December 2024
Total Funds
Unrestricted
Restricted
2024
2023
£
£
£
£
Note 8
12,984
21,548
34,533
33,760
Total Funds Total Funds
2023
£
33,760
Note 9
17,039
8,424
25,463
40,465
40,465
8,419
5,398
13,816
37,381
31,290
12,221
25,458
54,287
79,745
80,891
38,442
75,835
114,277
114,651

Approved by the Parochial Church Council on 28-Apr-2025 and signed on its behalf by:

Rev. Patrick Ellisdon (PCC Chair)

Carole Jeff (Honorary Treasurer)

The Parochial Church Council of All Saints, Canterbury.

Page 8

Notes to the Balance Sheet at 31 December 2024

7 Investments

Investments
Note 8 Total Investments
Unrestricted Restricted 2024 2023
£ £ £ £
Market value 1 January 2024 12,694 21,066 33,760 30,857
Investments sold - - 0 0
Revaluation gain/(loss) 291 482 773 2,903
Market value at 31 December 2024 12,984 21,548 34,533 33,760

The unrestricted investment consists of 561.54 income shares (2023: 561.54 income shares) in the CBF Church of England Investment Fund in general investment funds.

The restricted investment consists of 931.91 income shares (2023: 931.91 income shares) in the CBF Church of England Investment Fund in general investment funds.

8 Restricted Investment Funds

Restricted Investment Funds
Total Investment Funds
Fabric Ministry 2024 2023
£ £ £ £
Balance at 1 January 2024 18,704 2,362 21,066 19,255
Receipts - - 0 0
Revaluation of investments 428 54 482 1,812
Transfer between funds - - 0 0
Payments - - 0 0
Balance at 31 December 2024 19,132 2,417 21,548 21,066

9 Restricted Cash Accounts

Restricted Cash Accounts
Building Community Total Cash Funds
Fabric Ministry Project Larder 2024 2023
£ £ £ £ £ £
Balance at 1 January 2024 4,046 518 31,290 7,659 43,513 18,575
Receipts (incl. interest income) 739 94 57,282 10,599 68,713 34,906
Transfer between funds - - - - 0 275
Payments - - -48,106 -9,833 -57,939 -10,243
Balance at 31 December 2024 4,786 612 40,465 8,424 54,287 43,513