The Parochial Church Council
of
The Ecclesiastical Parish
of
## **Saint Mark, Kingstanding Birmingham Registered Charity 1126875**
## **Annual Accounts**
## **1st January – 31st December 2024**
Incorporating Receipts and Payments of Saint Mark’s Community Hub
**Parish Priest Father Philip Calvert The Clergy House, Bandywood Crescent Kingstanding Birmingham B44 9JX**
**Banks CAF Lloyds, Kingstanding**
**Independent Examiner Andrew Hopkins Birmingham Voluntary Service Council Latham House 33-34 Paradise Street Birmingham B1 2AJ**
## **TREASURERS**
## **SUMMARY 2024**
It has been a very eventful year for both myself and Claudette Jarvis; taking over from Keith Airey has been very difficult. As far as I am concerned, this has been a major learning curve for me, so I just want to say a big thank you for everyone patience, help and support. Unfortunately, the
annual financial report has been too much for me, so I have called on the diocese for help with this.
Firstly, thank you to everyone for your continued financial support towards St Marks; whether this be occasional or planned giving, fundraising, donations etc. Your generosity is what keeps us going.
A special thank you to all those that make your regular donations using the Parish Giving Scheme, it really is appreciated. The big advantage of this, is that those that are tax payers, your gift aid is automatically credited to our bank account on a monthly basis; which means I don’t have to
apply for it back from HMRC.
There is probably now about a third of those people using the scheme, that have opted to increase their monthly giving in line with inflation; which is done automatically every year and you are informed about it prior to the increase. If you don’t already do this, please would you kindly give this some thought, as your monthly donation effectively loses its value if it does not rise with inflation.
I would also like to point out, that your monthly donations via the giving scheme, actually pays for the monthly payment that we make to the diocese for our commitment towards the Common Fund; so again, this is a big help as the budgeting is minimal.
Plate donations for the year were just under £2500. Regular giving via the yellow envelopes plus the contributions made via the Parish Giving Scheme (PGS), and then the return of the monthly gift aid, gave us approximately £11,000
Our total fundraising for 2024 was just under £2500; this was including everything from Sunday refreshments, candles, raffles, Christmas fayre. So again, thanks to everyone for their input and support.
Unfortunately, we did not meet the target for the common fund for 2024, but we did manage to pay £14,000.
Our energy bills for the year, totalled approximately £5,900. It will be very interesting to see what next year’s total will be.
Admin costs for 2024 came to £1815. This includes stationery and stamps, but also our yearly copyright licence fee, photocopier service and maintenance, monthly bank fee and cheque fees of 75p per cheque. Our biggest expense was for the Independent Examiner for our 2023 accounts which was £720.
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## **TREASURERS SUMMARY 2024**
## **Cont**
**……………..**
The church insurance, which covers the buildings, contents and the public liability was just under £1988.
The cleaning materials bought throughout the year have totalled £2225.
And finally, the major repairs over the year included, the new kitchen appliances and the installation of a new electrical ring main in the office passage way. There was also a repair to the kitchen shutter; and these three jobs alone came to £6,230.
Hopefully this has given you a brief insight to some of the running costs of the church; but obviously this is explained in more detail in the financial report. I just wanted to share very simply, where some of our income comes from and how that money is used. The sums will show that the income still doesn’t cover the outgoings I have mentioned, and these are only a few of them.
Once again thank you to everyone for your help and support, especially Beryl, Zena and Gill for counting money on a Sunday.
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## **Independent Examiners Report To the PCC of St Mark’s Church – Kingstanding Respective responsibilities of trustee and examiner**
This report on the accounts of the PCC for the year ended 31st December 2023 which are set out in pages 4 to 9 is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 1997 and S.43 of the Charities Act 1993.
As the members of PCC, you are responsible for the preparation of the accounts; you consider that the audit requirements of the of the regulation 3(3) of the Church Accounting Regulations 1997 and section 43(2) of the Charities Act 1993 (the Act) do not apply. It is my responsibility to issue this report om those accounts in accordance with the terms of regulation 23 of the Church Accounting Regulations 1997 and Regulation 7 of the Charities(Accounts and Reports) regulations 1995.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 43(7) (b) of the Act and to be found in the guidance from the CBF. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in any audit and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In connection with my examinations no matter has come to my attention:
Which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act: and to prepare accounts which accord with the accounting records and to comply with the requirements of the Act , are also contained in the Church Accounting Regulations 1997 have not been met; or
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Andrew Hopkins
## Independent Examiner
BVSC Accountancy Services Birmingham Voluntary Service Council Latham House 33-34 Paradise Street Birmingham B1 2AJ
**----- Start of picture text -----**
Charity Name St Mark's PCC No (if any)
Receipts and payments accounts CC16a
Period start date Period end date
For the period from To
01/01/2024 31/12/2024
Section A Receipts and payments
PCC Minibus Daycentre Total funds Last year
to the nearest to the to the nearest £ to the nearest £ to the
£ nearest £ nearest £
A1 Receipts
Receipts from transactions 23,450 1,466 179,975 204,891 178,011
Receipts from interest 638 41 24 703 4,676
Sub total (Gross income for AR) 24,088 1,507 179,999 205,594 182,687
A2 Asset and investment sales, (see table).
Sale of shares - - - - 89,930
- - - - -
Sub total - - - - 89,930
Total receipts 24,088 1,507 179,999 205,594 272,617
A3 Payments 13,184 151,256 197,413 311,072
Payments from transactions 32,973 13,184 151,256 197,413 311,072
Sub total 32,973
A4 Asset and investment purchases, (see
table)
- - - -
- - - -
Sub total - - - - -
Total payments Net of 32,973 13,184 151,256 197,413 311,072
receipts/(payments) - 8,886 - 11,677 28,743 8,181 - 38,455
A5 Transfers between funds 8,683 12,759 - 21,442 - -
A6 Cash funds last year end 26,082 3,699 8,253 38,034 76,488
Cash funds this year end 25,879 4,781 15,554 46,215 38,033
**----- End of picture text -----**
|**Section**|**B**|**Statement**|**of**|**assets**|**and liabilities**|
**at**|**the**|**end of**|**the**|**period**||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**B1 Cash funds**
**Categories**
**B2 Other monetary assets**
**D**
**B3 Investment assets**
**B4 Assets retained for the charity’s own use**
**B5 Liabilities**
**D**
Signed by one or two trustees on behalf of all
the trustees||||||**Details**
**etails**
**_Total cash funds_**
payments account(s))
~~**Details**~~
**Details**
**F**
**etails**
Signature
Current Accounts
Deposit Accounts
CBF Investment account
Church PropertyFund
Church Global Fund
Church Investment account
Minibus PropertyFund
Minibus Global Fund
DayCentre PropertyFund|||||**PCC**
**to nearest £**
**2024**
**to nearest £**
~~**2024**~~
**und to which asset**
**belongs**
**Fund to which**
**liability relates**
Print N
**13,365**
**12,514**
**25,879**
OK
**33501**
30515
6716
17752
0
944
10574|**Minibus**
**to nearest £**
**2023**
**to nearest £**
~~**2023**~~
**Cost (optional)**
**Amount due (optional)**
ame
**3,148**
**1,633**
**4,781**
OK
**31880**
30347
6172
17354
0
858
10515
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Daycentre**
**to nearest £**|
||||||||||||||**11,566**|
||||||||||||||**3,988**|
|||||||||||||||
||||||||||||||**15,554**
OK|
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**to nearest £**|
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||||||||||||||**Current**
**value**
**(optional)**|
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**(optional)**|
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approval|
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## **Accounts for the year ended 31st December 2024**
**Accounting Policies**
## General
These accounts have been prepared in accordance with the church accounting regulations 1977 together The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of groups that owe their main affiliation to another body nor those that are informal gatherings of church members,
## Funds
Funds are considered to be general (a) if they are not subject to legal restrictions on their use and (b) the PCC may designate them as they please.
## Income
Following the general principle set out above, collections, planned giving and funds raised by fundraising events and the like are only recognised when received; income tax due on gift aided income in the accounts is included when received. Grants and legacies are only included when the PCC is notified of its legal entitlement for the amount due.
Income from rents and dividends on investments are included when they are received.
## Expenditure
Following the general principle set out above, grants and donations payable are accounted for when paid over
## Fixed Assets
Consecrated and beneficial property is excluded from the accounts by virtue of s.96(2)(a) of the charities act 1993.
|**PCC**|**2024**|**2023**|
|---|---|---|
|**Voluntary income**|||
|Tax efcient planned giving|9,318|9,220|
|Other planned giving|906|801|
|Other collectons at services|2,481|1,162|
|All other recurring giving/donatons|0|193|
|All other non-recurring giving donatons|595|13,672|
|All tax receivd through gif aid|1,659|1,600|
|Legacies received|0|0|
|Recurring grants|0|0|
|One-ofgrants|2,082|145|
|Total VoluntaryIncome|17,041|26,793|
|**Actvites for generatng funds**|||
|Gross income from fundraising actvites|2,468|2,037|
|Divident interestpaid into current account|37|37|
|Total Generatngfunds|2,505|2,074|
|**Church Actvites**|||
|Statutory fees retained by the PCC|1,588|398|
|Gross income from trading (Hall Letngs)|879|2,718|
|Other incomingresources(Parish Pilgrimage)|1,459|4,444|
|Total Church Actvites|3,925|7,560|
|Interest received to deposit account|128|2,656|
|**Total Receipts**|**23,598**|**39,083**|
|**Payments**|||
|Cost of generatng funds|298|65|
|All Mission giving and charitable grants|0|1,038|
|Parish Share paid to diocese|17,055|17,055|
|Fees collected on behalf of diocese|2,115|2,115|
|Salaries/honoria|0|0|
|Expenses of clery, clergy house, visitng clergy|208|181|
|Mission and evangelism costs|60|0|
|Regular Church Running expenses|5,283|5,153|
|Church Utlity Bills|1,188|854|
|Cost of Trading (hall expenses)|0|5,592|
|Governance Costs(Audit)|720|0|
|Sub Total|26,927|32,053|
|Major repairs to the church building|0|68,930|
|Major repairs to the church hall|6,047|9,541|
|**Total payments**|32,973|110,524|
|**Minibus**|**2024**|**2023**|
|---|---|---|
|Vehicle hire to PCC & others|0|300|
|Contributons by day centre|0|0|
|DFT fuel tax rebate|1,466|629|
|loan|0|9,000|
|Interest|41|1,421|
|**Total Receipts**|1,507|11,350|
|**Payments**|||
|---|---|---|
|Diesel|5,913|4,574|
|Insurance|4,503|0|
|Repairs|2,767|4,520|
|Miscellaneous|0|3,902|
|Contributon towards new minibus|0|0|
|Money returned to Pcc|0|66,557|
|**Total Payments**|13,184|79,553|
|**Daycentre**|**2024**|**2023**|
|---|---|---|
|**Core Receipts**|||
|Members contributons to meals|16,861|13,604|
|Members contributons to transport|4,207|3,347|
|members contributons to Core Costs|111,068|73,847|
|Additonal unrestricted grants|11,420|21,825|
|Additonal restricted grants|4,978|0|
|Donatons,fund raising, goodspurchased and misc.|580|3,710|
|Total Core Receipts|149,114|116,333|
|**Core Payments**|||
|Senior Care Worker and assistants|36,974|35,388|
|Cook and Kitchen assistants|15,521|11,036|
|Drivers|31,845|23,458|
|Administratve Support|6,439|4,462|
|Employment allowance recovered|-4,390|-2,349|
|Holiday cover/ Overtme|16,244|7,637|
|pensionprovision|549|327|
|Sub Total Stafng|103,183|79,959|
|Catered meals|14,442|11,923|
|Transportaton expenses|2,571|1,822|
|Rent (including heat and light)|5,743|3,424|
|Postage, statonery, CRB costs and miscellaneous|810|2,647|
|Telephone|1,393|1,046|
|Insurance, Admin. and advertsing|765|712|
|Mobilityexercises|1,275|1,478|
|Actvity Costs|2,083|578|
|Training|0|360|
|Sub Total - non -stafng|29,082|23,990|
|**Total Core Payments**|**132,265**|**103,949**|
|**Outreach**|||
|**Receipts**|||
|CDO Grant|12,972|10,776|
|Outreach Worker|0|0|
|History Group|1,098|46|
|Young at Heart|0|31|
|Card Group|72|85|
|Friday Lunch|33|107|
|Gentle Exercise|3,181|698|
|Choir|35|0|
|unrestricted grants for outreach|13,471|3,579|
|restricted grants for outreach|0|0|
|oncosts|0|0|
|PCC reimburse for organist/cleaner|0|0|
|**Total Outreach Receipts**|**30,861**|**15,322**|
## **Outreach Payments**
|Community Development Ofcer|8,815|10,086|
|---|---|---|
|Outreach worker|0|0|
|Sessional Workers ( inc Organist fee/cleaner)|4,401|4,843|
|Postage Statonary etc|599|71|
|actvity rent|928|0|
|Telephone|1,047|1,123|
|Friday Lunch|0|40|
|employment allowance recovered|0|-519|
|gentle exercise|1,120|1,295|
|Card Group Material|0|27|
|Young at Heart|5|0|
|Capital Equipment|1,464|0|
|Advertsing|612|80|
|Transport|0|0|
|**Total Outreach Payments**|**18,991**|**17,046**|
|Interest|24|599|
|**Overall Total Receipts**|**179,999**|**132,254**|
|**Overall Total Payments**|**151,256**|**120,995**|