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2023-12-31-accounts

St Keverne Parochial Church Council (the PCC) hereby presents its annual report for the year ended 31st December 2023.

REFERENCE and ADMINISTRATIVE INFORMATION

The PCC is the Parochial Church Council, for the Ecclesiastical Parish of, St Keverne, Cornwall in the Church of England Diocese of Truro (in the Archdeaconry of Cornwall and Deanery of Kerrier).

The PCC is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules. The PCC is a charity, but generally excepted by order from registering with the Charity Commission. However, from 15[th] April 2009 it registered directly with the Charity Commission (registration number 1129138).

In June 2016, the parish of St Keverne was joined in a United Benefice with the parishes of St Ruan w St Grade and Landewednack as The United Benefice of St Keverne, St Ruan w St Grade and Landewednack (the Benefice), for the purposes of licensing ministry. However, the PCC acts separately as registered charity.

The Parish & Churches

The Church of England Parish of St Keverne covers an area on the eastern Lizard Peninsular in Cornwall including the villages of St Keverne, Coverack and surrounding areas including the hamlets of Porthallow, Porthoustock and Ponsongath.

The Parish Church of St Keverne (Graded 1 Listed) is located in the Square, St Keverne. In addition, there is a daughter church, St Peter’s, situated in Mill Road in the village of Coverack.

In addition to the two churches, the PCC oversees two church Halls (in St Keverne and Coverack) and a three-bedroom house in Coverack.

Services

The main Sunday services are at St Keverne (11.00am) and at St Peter’s (9.30am), which comprise a mixture of Communion, and Morning Prayer. The numbers of those attending regular Sunday services have kept very steady throughout the year.

On the fifth Sunday of the month the Churches of the Benefice join together for a joint Benefice service and the three main churches (Landewednack, St Keverne and Ruan Minor) take it in turns to host the occasion.

There have been many highlights throughout the church year, including several visits from visiting bell ringers, hosted by our own team, led by Helen McCabe the Tower Captain, and we thank them wholeheartedly for keeping the bell ringing tradition in our church going.

There have been many visitors, either seeking a quiet space for reflection, appreciating an ancient building to visit, or searching for their St Keverne roots, with some from as far away as Australia, and it was a privilege to meet up with the sons of Revd. Lawrence Lovell, vicar of this parish in the 1960’s, who came to scatter his ashes in the place that he loved so well.

In August, our church was the setting for a three-day Local History exhibition entitled ‘Wreck and Rescue’, with an associated graveyard trail. A later talk in the church on the wreck of the Mohegan added approx. £180 to church funds, and brought in many people, both local and visitors, to admire our beautiful building.

On the 24[th] September we continued our joint services with the Methodist Church, with well attended Harvest Festivals. The food and produce was then distributed by the Christian café, ‘The Mustard Seed’.

We welcomed children from St Keverne School into the church on Tuesday 31[st] Oct. being All Hallows Eve, Rev. Susie Templeton prepared some ‘Trick or Treat’ bags with the Christian meaning of the season tucked inside to be shared with parents.

November saw the annual visit of the Alvis Society, who hold a short memorial at the grave of Maj. Cyril Maurice Harvey, one of the Alvis racing drivers. The Rev. Terry Axe officiated, and a generous donation was made to the church.

The annual Remembrance Service took place in church on 12[th] November, and due to the weather, the Service of Remembrance in the square was cancelled, and combined with the church service. The service, led by Rev. John Ough, required extra seating and over £500 was raised for the British Legion.

On 18[th] November, St Keverne’s Patronal Feast Day, a well-attended Cornish Evensong took place led by Cornish bard, Rev. Jane Kneebone, ex Canon of the Diocese. The service was in English and Cornish, and it provided an opportunity for church and community to work together, in the decoration of the building and a wonderful tea afterwards.

The Evensong was followed on the 19[th] with a Feast Band Concert, led by our award-winning St Keverne Silver Band, with first class music from around the world, beginning and ending in Cornwall with our Feasting Song. The generous tea provided again by the ladies of the Church and History Society was much appreciated.

Christmas was a busy time, starting with a successful Christmas Bazaar. On 13[th] December St Keverne School held their Christmas Carol Concert in church, with Christingles made with the children at school in the morning.

On Sunday 17th December, an atmospheric ‘Carols by Candlelight’, under the musical direction of our church organist, Christine Robertson, provided another opportunity for collaboration with the wider community, both in the choir, decoration of the church, the readers representing different village organizations and the refreshments afterwards.

The Christmas Eve Christingle was reinstated, and was led by the Deanery Pioneer Priest, Rev. Susie Templeton, assisted by Jo Brown, and a ‘Scratch’ Nativity, was performed by children and adults. This was then followed by the popular event of carols around the village Christmas tree, led by the Rev. John Ough.

Midnight Mass was held at St Peters, and on Christmas Day morning services were held in both St Peters and St Keverne

During the year, the ‘On the Way’ Deanery Plan appointed the Revd. Heidi Huntley as our Rural Dean and her licensing was held on the 16[th] March 2023, and on the 10th September the licensing of the Deanery’s Pioneer Priest, Rev. Susie Templeton took place at Mawgan Church. The Revd. Templeton has taken up residence in St Keverne vicarage, and this will be her base from which to serve the 23 churches of the Deanery.

The year has also brought some significant lows as regards the fabric and maintenance of our buildings.

In the summer we experienced thoughtless and destructive anti-social behaviour, which as well as littering, included the damaging of graves and a boundary wall. The police were involved, and crime reports were filed. The Helston Neighbourhood Policing Team were very supportive and their anti- social behaviour drop-in session in the church hall was well attended. Since their intervention there have been no more occurrences of damage.

A storm in November resulted in the falling branches of one of the cedar trees in the churchyard damaging two gravestones, and a Victorian monument to the Lory family fell from the wall. A local tree surgeon has removed the cedar tree, and a local stonemason has been appointed by the PCC to repair and ensure our wall monuments are safe.

Our biggest problem was the breakdown of our oil-fired boilers in both the Church and church hall in November resulting in no heating in either building. It necessitated the hiring of Infrared heaters over the two weeks of Christmas for our special services. [In the New Year a new boiler was installed in the Church Hall to allow the use of the hall for the various hall users, and alternative green heating is being considered for the church, with a faculty granted for one Halo Heater in the Lady Chapel as a precursor to a greener alternative in line with the C of E’s Net Zero Carbon target].

The Parish Clergy

Mr. Sam Buchannan and Dr Becca Greenough are licensed as Readers. Our Readers work with Retired Clergy who have the Bishop’s permission to officiate in the Diocese along with a number of Lay Worship Leaders and Lay Pastoral Ministers.

We are hugely assisted by Reverend John Ough, Reverend Deirdre Mackrill and Reverend Bob Dunnett - indeed none of the services listed above would have been possible without their dedication and help.

Churchwardens

During the year the Churchwardens for the Parish were

● Parochial Church Council

The APCM was held on Sunday the 21[st] May 2023.

The Trustees (Members) of the PCC comprise:

At the time of this report, the Trustees comprised:

Name Basis of Appointment

Dr Rebecca Greenough Lay Chairman - Ex-officio (Reader) Mr. Sam Buchanan Ex-officio (Reader) Mrs. Karen Richards Churchwarden also Safeguarding and DBS Recruiter Mrs. Joan Kearsley Churchwarden with Charles Patten & Deanery Rep Mr. Charles Patten Churchwarden with Joan Kearsley Miss Claire Thomson Treasurer and Deanery Rep. Mrs. Kathy Ough Re-elected 2023 (Secretary) Mrs. Judy Wilks Deanery Rep 2023 Mr. John Wilks Elected 2020 Mrs. Christine Robertson Elected 2023 Mrs. Marcia Williams Elected 2023 (stood down Dec. 2023)

Non Trustees

Mr. David Dewar (stepped down) – (continues to be on the Churchyard Committee). Mrs. Sandra Argall (stepped down) (continues to be Stewardship Officer).

The method of appointment of PCC members and the conduct of meetings of the PCC is set out in the Church Representation rules. All Church attendees are encouraged to register on the Electoral Roll and can stand for election to the PCC.

The PCC is required to meet at least four times in the year, but normally meets about bimonthly. In 2023 there were 5 full PCC meetings and 1 Extraordinary meeting.

Deanery Synod Representatives are elected for a three-year term. We are eligible to elect three representatives. Due to technicalities concerning the rights of Miss Claire Thomson as the Deanery Treasurer, after consultation with the Diocese, three representatives were elected in June. They were Dr Rebecca Greenough, Mrs. Joan Kearsley and Mrs. Judy Wilks. Dr Rebecca Greenough later stood down and Miss Claire Thomson was co -opted as a Deanery Synod Rep.

Objectives and Activities

St Keverne PCC has the responsibility of promoting the mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Parish Church and Church Hall in St Keverne, and St Peter’s Church and Church Hall, Coverack and Church House, Coverack.

The PCC is registered with the Charity Commission as a Religious Charity with the following activities: regular public worship open to all, the provision of sacred space for personal prayer and contemplation; pastoral work, visiting the sick and the bereaved; teaching and promotion of Christianity; taking of religious assemblies in schools; the provision of a youth club with a

Christian ethos; promotion of the whole mission of the church and supporting other charities in the UK and overseas.

The Church

Membership

On 31[st] December 2023 there were 86 parishioners on the Electoral Roll. Following the year end the Electoral Roll will be revised prior to the APCM.

The church meets as two principal congregations, at St Keverne and St Peter’s. The worshipping congregations are probably around 50 people in total.

Policies & Compliance

Safeguarding

The PCC has adopted a safeguarding policy in line with that recommended by the Diocese and appointed Mrs. Karen Richards as Safeguarding Coordinator. The PCC takes safeguarding seriously, and it is a standard agenda item for all our meetings.

Health & Safety

The PCC is committed to complying with all relevant health & safety requirements. It is acknowledged that ancient buildings cannot be risk free, but we attempt to minimize risks. We record and respond to all adverse incidents. Mr. S Buchanan was appointed as Health & Safety Officer.

Disability and Accessibility

The PCC seeks to make the church buildings, our services and activities as accessible to all as possible. We do not have formal wheelchair access to St Keverne, but informal access can usually be arranged, and we continue to investigate how this might be improved. Large Print service sheets are available, and gluten free wafers or bread are available at communion. We are grateful for any advice of particular needs and will always seek to accommodate if possible.

Data (GDPR)

The PCC is committed to complying with the requirements of the General Data Processing Regulations.

Ministries and Activities

St Keverne continues to be a busy parish, with ministries to old and young. Some of these are run directly by the churches and some in partnership with local groups.

Life Events: Baptisms, Marriages & Funerals

Although church is less central in its communities than in the past, we are still used as a significant resource for celebrating births, marriages and for marking the death of loved ones. Much of this is for local residents, but we also welcome those from further afield who value the church buildings and fellowship. On 3[rd] June there was the village wedding of Bethany Lyne to James Goodman, and on Saturday 7[th] October, there was a full church to welcome Jago Elvett Basher of Trelyn Farm, St Keverne into our church family. He was baptised by Rev. John Ough in a very joyful ceremony. The cycle of church life has included several funerals of local people, including, Rita Kelly, organist and stalwart of the Methodist Chapel, Mrs. Barbara Ely nee Lugg, and Lionel Curnow.

We are eternally grateful for Reverend John Ough and Reverend Deirdre Mackrill for their time and service.

Activities

‘Open the Book’ has continued in both St Keverne School and Coverack School. ‘Little Fishes’ Mums and Toddler group and the Table Tennis groups in Coverack continue, and Joan Kearsley obtained funding and organized an after-school cooking project for Coverack. St Keverne Church Hall has been used for community groups for various activities such as a Memory Café, Friday Fun Club, Keep Fit, Pilates etc. and the Local History Society. Bible Study Home Groups flourish and a successful lent course was run by Revd. Susie Templeton. The Community room in the church is also well used by village groups and societies, such as Guitar Club, Camera Club, ‘Knit and Natter’ and for Charity meetings.

Keeping Going

Alongside the ministries and activities, we are grateful to the small army of volunteers who work to maintain the church buildings and halls. A huge thank you to Joan Kearsley and Margaret Jackson for their unsung efforts in organizing activities in our church halls, where we make valuable contact with our wider communities. Also, thank you to all those on the flower and brass cleaning rota, members who turn up for ‘Big Church Cleans’, the bell ringers, and those who count the collection and make teas and coffees after Sunday services. Our lesson readers and Intercession prayer readers. Also, David Dewar, Jeremy McCabe and Derek Brown, who have realigned gravestones, revealed overgrown graves and controlled ivy on boundary walls. Everyone’s efforts are valued and much appreciated.

Contact & Communication

The Benefice ‘Spire and Light’ website (spireandlight.com ) - created by Dr Rebecca Greenough, contains up to date details of services held in all the Benefice Churches each week, and other important information and events, together with contact details. We also maintain

pages on the national site ‘A Church Near You’ (www.achurchnearyou.com). A weekly News sheet, containing details of services and events throughout the Benefice and a weekly reflection from one of our Retired Clergy or Readings. We also have a Facebook page. Thank you to Helen McCabe for posting information and advertising on this page.

Accounts

The accounts for the year ended December 2023 are attached to this report. Our thanks go to Claire Thompson for being our hardworking Treasurer, and to Jeremy McCabe for his help during the year, and to Sandie Argall for her assistance, especially in regard to the administration of the Gift Aid tax reimbursement. Heartfelt thanks to Mrs. Linda Dunford of Kitchen and Brown Accountants & Business Advisors for the production of the accounts.

The Benefice and the Future

This year has been a year of change in our Deanery as ‘On the Way’ continues to develop. All the latest information concerning the re-organization of our Deanery can be found on the Truro Diocesan website https://trurodiocese.org.uk/resources/our-vision/deanery-plans/

As we approach our APCM in May 2024 we look forward with hope that the churches of our parish and Deanery grow in love and fellowship.

‘For I know the plans I have for you, declares the LORD, plans for welfare and not for evil, to give you a future and a hope’.

Karen Richards (Churchwarden and Safeguarding and DBS Recruiter)

15[th] May 2024

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE ST KEVERNE CHURCH & ST PETER'S CHURCH COVERACK FINANCI L STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE ST KEVERNE CHURCH & ST PETERYS CHURCH COVERACK CONTENTS Gen¢ral Inforination Independent Examiner's Report Financial Stateinents Notes lo Ilie Finai)cial Stateinents

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE T KEVERNE CHURCH & ST PETER'S CHURCH COVERACK FOR THE YEAR ENDED 31 DECCMBER 2023 GENERAL INFORMATION The PCC is a cliarity witli registered number 1129138. Baiik Lloyds Bank PIC Iiide endent Exami er Mrs L Dunford Kitclien and Brown Accountants Ltd 40 Coinageliall Street Helston TR13 8EQ

INDEPENDENf EXAMINER'S REPORT TO THE PCC OF ST KEVERNE ST KEVERNE CHURCH & ST PETER?S CHURCH COVERACK I report on ihe a¢¢ounts of the PCC for the year ended 31 December 2023 which are set out on Pages I to 13. RespectAve responsib51ities of the PCC and the examiner The members of the PCC are responsible for th¢ preparation of the accounts. The memb¢rs of the PCC consider that an audit is not r¢quired for this year under section 144(2) of th¢ Charities Aci 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to- ¢xamine the ac¢ounts in accordance with the Regulations and se¢tion 145 of the 201 l A¢t' to follow the procedures laid down in the general Directions given by the Charity Commission under se¢tion 145(5)(b) of the 2011 Act. and lo state whether particular matters have come to my attention. Basis of Independent examiner's report My examination was carri¢d out in accordanc¢ with the general Directions given by the Charity Cominission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. li also includes consideration of any unusual items OF disclosures in the accounts, and seeking explanations from you as members of the PCC conceming any such matters. The procedur¢5 undertaken do not provide all the evid¢n¢e that would required in an audit and, consequently, I do not express an audit opinion on the accounts. Independent examiner's statement In Connection with my examittation, no matter has come lo my attention- (l ) which gives me reasonabl¢ ¢au5e to believe that. in any material respec¢ the requiremerkts.. to keep accounting records in accordance with section 130 of the 2011 Act- or to prepare accounts which accord with the accounting records and comply with the accounting requiiements of th¢ 2011 Act have not been met. or (2) to wliich, in ikny opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reaclied. Mrs L Dunford CCA Kitchen and Brown Accountants Ltd 40 Coinagehall Street HELSTON TR13 8EQ Date.. 17 June 2024

PAROCHIAL CHURCH COUh'CIL or ST KEIVERNE ST KEVERNE CHURCFI & ST PETER'S CFIURCH COVERACK FINANCIAL STATEMENTS FOR THE YEAR ENDF.D 31 DECEMBER 2023 Geiieral Fund R ei Is ai)d Pa ments Ac¢ount 2023 2022 Recei Voluiitar Re¢ei Planiied Giving Gift Aid Recovered Otlier Giving Collections Gift Days and Sundry Donations Colleciioiis for Outward Giving Legacies Grants- Diocese EneTgy Fund ts 14,057 4.888 1,032 2.966 4,120 1,661 16,810 5,109 646 3,416 4,128 5,243 26,913 3,883 28,724 66,148 A¢iivities for Generatin Fundraising Funds 906 421 Churcli Activities Church Hall L¢ttings Fee5 Solar Panels 5.935 7,677 1,719 3.862 7,433 503 15,331 11,798 Income froin Iiivestinents Iiiterest Received Wayleaves Church House Rent 867 409 12,074 12,943 12,000 12,411 Other Iiicoine Insurance Claim Coiitribution to Software Costs Government Ei)ergy Support 270 625 60 600 870 685 TOTAL RECEIIYS £58,774 £91,463 Page I

PAROCHIAL CHURCFI COUNCIL OF ST KEIVERNE ST KEVERNE CHURCH & ST PETER'S CHURCH COVERACK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued Geiieral Flind- Re¢ei ts aiid Pa Inents Accountlcoiitinued 2023 Pil m£n15 Mission Givin and Donations Missionary and Charitable Giving 851 7,961 Churcli Activities Missioii 2nd Ministry Fund Locutn and Verger Costs Diocese Costs re Funerals, Meinorials and Weddings Missioii and Evaiioelism Expenses Heating ai)d Ligliting Cleaiiing Insurance Major Church Repairs Churcli Repaii's and Maintenance (St Keverne and St Peter's} Church Hall Repairs and Maintenance (St Keverne aiid St Peter's) Purchase of Fixed Assets for Church Purposes Cl)urch House Repairs aiid Renewals Church Organ Repairs and Service Cost of Services Church Hall Runnino Expenses (St Keverne &nd St Peter's) Cliurch House Running Expenses Broadband Costs Fundraisiiig Costs 12,000 3,798 1,282 9,000 4.008 1,426 4,310 41 5,446 14,973 5,077 19 4.538 8,231 1,586 1,770 1.284 95 5,393 4,298 1,212 1.235 148 1.355 1.395 5.872 2,214 587 70 5,391 2,145 317 10 60,581 50.180 Chiircli Mana einent and Admiiiistration Accouiitancy Fees Administration Costs 756 1,185 720 1,412 1.941 2.132 TOTAL PA YMENTS £63,373 £60,273 Excess of (Payinents over Receiptsy Receipts over Payments {4,599) 31,190 Balance Brouglit Forward al l January 2023 46,329 15,139 Balance Carried Forward at 31 Deceiiiber 2023 £41,730 £46,329 Page 2

PAROCHJAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Ctsntinued St Keverne- Bell and T r M intenance Fund Recei ts and Pa ments A¢¢ounl- Restricted Fund 2023 2022 Recei Donations and Fundraising Income Tax Refund on Gift Aided Donations Interest 455 120 176 631 55 181 Pa InenES Repairs aiid Maintenance Bellringers Festival Costs 430 235 665 264 Excess of (Payments over Receipts) (34) (83) Balance Brought Forward at l January 2023 1,224 Balance Carried Forward at 31 December 2023 £1.107 £1,141 Worshi Grou Fund Re¢ei ts and Pa meiits Account- Restricted Fund 2023 2022 Recei meiits Exce55 of Receipts over Payments Balance Brouglit Fonvard at l January 2023 100 100 Balance Carried Forward at 31 Deeember 2023 £100 £100 ac of Louis Ward - Maintenance of St Keverne Church and Church ard Fund Recei Accouiit- Restricted Fund ts and Pa ments 2023 2022 Recei Interest 425 Pa ments Excess of Receipts over Payments 425 Balan¢¢ Broughi Forward at l January 2023 13,263 13,254 Balance Carried Forward at 31 December 2023 £13,688 £13,263 Page 3

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued St Keveriie and Coverack Churcli ard Recei ts and Pa ments Account- Restricted Fund 2023 2022 Reeei Biirials and H¢adstoiies Doiiations and Graiits 5,011 2.200 5,957 2,200 7,211 8,157 Pa ments Grass Cutting ￿]d Bilis Water 7,078 40 7,341 116 7,118 7,457 Excess of Receipts over Payments 93 700 Balance Brouglit Forward at l January 2023 8,006 7,306 Balance Carried Forward at 31 De¢¢mber 2023 £8.099 £8,006 St Keverne Youn Peo le's Club Recei ts and Pa ments Account - Restricted Fund 2023 2022 Recei Interest 339 Pa Inents Excess of Receipts over Payinents 339 Balance Brought Forward at l January 2023 10,588 10,581 Balaii¢e Carried Forward at 31 DeceinbeT 2023 £10,927 £10,588 Page 4

PAROCHIAL CHURCH COUTr4CIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DF.CEMBER 20231Continued Little Fishes Recei ts aiid Pa Ineiits Accouiit- Re5ti'icted Fuiid 202 2022 Recei Subscriptions Donations Grants Received 461 127 10,000 330 700 10,588 1,030 Inents Provisions Sundiy and Otlier Expeiis¢s Toy5, Slow Cookers and Otlier Equipment Rent 774 340 2,590 175 103 112 3.879 215 Excess of Receipts over Payments 6,709 815 Balance Brouglit Fonvard at l January 2023 3,454 2,639 Balance Carried Forward at 31 December 2023 £10,16) £3.454 Coverack Luncheon Cliib - Restricted Fund 2023 2022 Recei Lunches Raffles Grants and Donations 564 142 20 726 Pa ments Meal and Food Costs Gift Cookery Equipineiit and Otliei. Expenses 507 27 80 32 93 600 139 Ex¢ess of (Payinents over Receipts) 126 (139) Balance Brouglit Forward ai l JanuaTy 202) 1.322 1,461 Balance Carried Forward at 31 Decembei. 2023 £1,448 £l,i22 Page 5

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEI MENTS FOR THE YEAR ENDED 31 DFCEMBER 20231Conlinued ac froin Mr R Hockin Maiiitenaiice aiid Re air of the Fabric of St Keverne Parisli Church- Restricted Fund 2023 2022 Recei Interest 160 Pa rn¢iits Excess of Receipts over Payments 160 Balance Brouglit Forward at l January 2023 5,004 5,000 Balance Carried Forward at 31 December 2023 £5.164 £5,004 Mr R Hockin Endowinent Fuiid 2023 2022 Recei 325 Pa ments Ex¢ess of Receipts over Paym¢iits 325 Balance Brought Forward al l Jaiiuary 2023 10,146 10,015 Balance Carried Forward at 31 De¢emb¢r 2023 £10,471 £10,146 Page 6

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued St Petei s Fund - Restricted Fuiid 2022 Recei Donations Concert Proceeds Income Tax RefLind on Gift Aided Donations 1,349 504 127 4,816 1,980 920 5.736 ments Roof Repair Costs Performer Fee 1,380 600 24,890 1,980 24,890 Ex¢¢ss of (PaytTJ¢nts over Receipt5yRcceipts over Payments {19,154) Balance Brought Forward at l Januaiy 2023 19,154 Balaiice Carried Forward at 31 Deceinber 2023 Pag¢ 7

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued Stateinent of Assets and Li￿l11tieS at 31 Deceinber 2023 Total G¢n¢i'al R¢stricted Endowinent Fund Funds Fuiids Totals 2023 2022 Assels Barclays Bank Accounts Lloyds Bai)k Accouiits Natwest Bank Account CBF Deposit Fuiid5 Cash 10,160 8,199 1,175 30,886 276 10,160 24,598 ,175 10,471 66,488 476 3.392 19,804 895 74,382 880 16,399 25,131 200 TOTAL MONETARY ASSETS £41,730 50.696 10.471 102,897 99,353 Debtors Iiicome T&x Refund EDF (St Keverne Church Heating and Lighting) EDF ICov¢rack Cliurcli Heatiiig and Ligliting) EDF {St Keveriie Churcli Hall Running Expen5e5) EDF {Coverack Cliurch Hall Heating and Lighting) EDF. Feed in Tariff - St Peters Hall Funeral Fees Millerson (Church House Agents Letting Fees) Cliurch House Rent {Water Recliargesl Sumup (Gei)eral Donations) Bit Defender- Reimbursement Due 56 252 147 26 345 222 56 252 147 26 345 222 1,888 62 432 43 43 43 64 97 50 97 50 37 TOTAL DEBTORS £1,302 1,302 2,462 OiherA5sets Dio¢ese- P D Williams De¢'d Will Trust (Capital) Stock Freehold House - Church House, Coverack (al Valuation for Insuran¢¢ Purposes) 3,014 1,034 3,014 1,034 2.905 1,405 437,500 437,500 437,500 TOTAL OTHER ASSETS £441,548 441,548 441.810 Page 8

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YKAR ENDED 31 DECEMBER 20231Continued Statement of Assets and Liabilities at 31 December 20231Continued eneral Fund Reslri¢ted Funds Totals 2023 Liabililies A¢counlan¢y Fees South West Water (Church Halls) BDF (St Keverne Church Hall Healing and Lighting) EDF {Coverack Church Heating and Lighting) EDF (Coverack Cliurch Hall Heating and Lighting) Vergers Truro Diocese Locums Organist- Landewednack Church Ruan with St Grade PCC Landewedna¢k PCC Mrs C Robinson (Cost of Services) Rev J Ough (Cost of Services) L Foy (Church Organ Repairs and Service) C Tongue (Cleaning Church Hall) Timpsons (Cliurch Hall Repairs) Foot Anst¢y (D Billingham E￿ate- Legal Fees) Consols Oils (Church H¢&ling and Lighting) Millerson (Church House Rent in advance) Mrs H Mccabe (Purchase of Fixed Assets for Church Purposes) Mrs H McCaEe (Adminisirntion) TTenoweth Roofing (Major Church Repairs) Lizard Roofing (Major Churcli Repairs) Celtic Scaffolding Ltd (Major Church Repairs) Penolva Projects (St Keverne Church Repair5) MSB (St Keveme Church Repairs) A Carey Electrical Ltd {Coverack Church R¢pairs) J Clayton (Churchyard) South West Waier (Cliurchyard) L Williams (Churehyard) Childrens Society Childrens Hospice Tear Fund Afglianistan RefuEee Appeal Red Cross Middle East Appeal Sumup (Cost of Fundraising) St Keveme Band (Cost of Fundraising) 850 56 850 56 720 ioi 34 173 30 327 619 80 1,649 688 240 58 156 88 30 327 619 80 1,649 688 240 58 156 88 100 372 209 80 1,178 481 12 98 447 419 419 419 22 19 1,668 7,000 1.800 52 52 55 96 102 55 96 102 590 28 660 77 127 60 607 590 28 660 77 127 60 607 583 45 60 300 300 TOTAL LIABILITIES £5.866 2,149 8,015 15,632 Approved by the PCC on 2 June 2024 and signed on ils behalf by- C THOMSON J KEARSLEY Miss C Thomson Honora Treasurer Mrs J Kearsley Churchwarden Page 9

40 P <&L roazvu

PAROCHIAL CHURCH COUNCIL OF ST KEVCRNE ST KEVERNE CHURCH & ST PETER'S CHURCH COVERACK NOTES TO THE FJNANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEI MBER 2023 ACCOUNTING POLICIES The Financial Stateinenls of Ilie PCC have been prepared in accordance with the Church Accouiiting Regulations 2006 iising the Re¢eipts and Payments basis. The accounts include mon¢lary ti'ansa¢lions, assets and liabilities for wliich the PCC ean be held responsible. Tliey do not ii)clude tlie accouiits of otlier cliurcli groups tliat owe ali affiliation to another body, nor those that are inforinal gatlierings of Churcli meinbers. Subjeet to the above, receipts and payments include iiicoine as received and expeiiditure when irrevocably paid. ND The General Fund represents the funds of the PCC that are not subject to any special restrictions regarding their use and are available for application to the general purpose5 of tlie PCC. These ii)cliide funds designated for a particular PUTpose by tlie PCC. RestTlCted Funds are those where the use of tlie funds is resiricled lo tl)e purpose indicated by the iiame of tt]e fund eoiieerned. Tlie Secretarial and Administrator Worker Fund was closed in the previous year. The Endowment Fund relates to a lega¢y re¢¢ived from Mr R Hocking to be Fetained as a ¢apitsl fund, tlie income from whicli is to be used for the upkeep of St Keverne Cliurchyard. The fund is ¢urrently held in tlie CBF Church of England Deposit Fund. STATEMENT OF ASSETS AND LIABILITIES Tlie following assets are recognised but not valued in the Statement of Assets and Liabilities.. St Keyerne Church Hall and St Peter's Hall, Coverack. Movable Chiirch furnishings held by the Churchwardens on special trusi for the PCC and whi¢h require a faculty for disposal. Coinputer Equipinent Tlie following assets are recognised and a monetary value given as part of the description in tlie Statement of Asseis and Liabilities: Closing bank balances. Amouiits owing from H M Revenue and Custoins. Any oilier ainounts owiiig to the PCC. Ii)vestments l)eld beiiefi¢ially by the PCC. The following liabilities are recogiiised in the Statenient of Assets and Liabilities-. Creditors for donations aiid grants payable to charities al 31 December. Any other ainounts owing by the PCC. Page 11

PAROCHIAL CHURCH COUNCIL OF ST KEVEftNE ST KEVERNE CHURCH & ST PETEI R'S CHURCH COVERACK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEI AR EI NDED 31 DECEMBER 2 231Continued TRANSACTIONS WITH MEMBERS OF THE PCC There were no transactions between the PCC and its members during the year. FINANCIAL COMMITMENTS The Pcc's principle of donating a percentsge of the annual general Church iiicome in support of missionary work and other charities, is actively being considered and a decision for 2024 is to be confirined ￿ to who and liow much. DIOCESAN MISSION AND MINISTRY FUND The a¢¢ounts include payments duriiig the year to tlie Diocese of Truro of £12,000 iii r¢sp¢¢l of ils rcquesi for a contribution from tlie PCC towards tl)e Diocesan Mission ai)d Minisiry Fund (MMF), previously knowii as 'Coininon Fuiid, or 'Parish Share/Quora'. The amount paid wa5 less than the total MMF of £347,063 {including £i35,063 brought forward from previoiis years) requested by the Diocese. However, the shortfall in payment (in¢luding tlie shortfall in payment for previous yeaTS), is only to be treated as a liability in tl)e accounts of tl)e PCC where, and to tlie extent that, the PCC lias iiidicated to tlie Diocesan Board of Finance its intention to pay and Inake good all or part of such shortfall. Notwithstandiiig the PCC'S desire to pay as much as possible of the MMF requested by tlie Diocese in future years. tlie PCC lias not indicated to the Diocese a specific intention to pay any of tlie existing sliortfall. Accordingly. no liability to the Diocese in respect of any shortfall in the payment of MMF is shown in these accounts. BE UEST FROM THE LATE MRS DOROTHY BILLINGHAM Tlie Ind¢iniiity in respect of tlie potential repayinent of a bequest from Ilie above Estate thai was entered inio in 2022, in tlie event of a claim against the Estate, remains in place until 30 June 2024. STATUS OF THE PCC TIie PCC is registered with the Charity Commission (registered iiumber 1129138). Page 12

PAROCHIAL CHURCFI COUNCIL OF ST KEVERNE ST KEVERNE CHURCH & S TPE, TER'S CHURCH COVERACK ,LS FINANcl￿.ATEMENTs DEI FOR THE YEAR ETrL) 31 DECEMBER 2023

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE ST KEVERNE CHURCH & ST PETERYS CHURCH COVERACK CONTENTS Gen¢ral Inforination Independent Examiner's Report Financial Stateinents Notes lo Ilie Finai)cial Stateinents

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE T KEVERNE CHURCH & ST PETER'S CHURCH COVERACK FOR THE YEAR ENDED 31 DECCMBER 2023 GENERAL INFORMATION The PCC is a cliarity witli registered number 1129138. Baiik Lloyds Bank PIC Iiide endent Exami er Mrs L Dunford Kitclien and Brown Accountants Ltd 40 Coinageliall Street Helston TR13 8EQ

INDEPENDENf EXAMINER'S REPORT TO THE PCC OF ST KEVERNE ST KEVERNE CHURCH & ST PETER?S CHURCH COVERACK I report on ihe a¢¢ounts of the PCC for the year ended 31 December 2023 which are set out on Pages I to 13. RespectAve responsib51ities of the PCC and the examiner The members of the PCC are responsible for th¢ preparation of the accounts. The memb¢rs of the PCC consider that an audit is not r¢quired for this year under section 144(2) of th¢ Charities Aci 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to- ¢xamine the ac¢ounts in accordance with the Regulations and se¢tion 145 of the 201 l A¢t' to follow the procedures laid down in the general Directions given by the Charity Commission under se¢tion 145(5)(b) of the 2011 Act. and lo state whether particular matters have come to my attention. Basis of Independent examiner's report My examination was carri¢d out in accordanc¢ with the general Directions given by the Charity Cominission. An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts presented with those records. li also includes consideration of any unusual items OF disclosures in the accounts, and seeking explanations from you as members of the PCC conceming any such matters. The procedur¢5 undertaken do not provide all the evid¢n¢e that would required in an audit and, consequently, I do not express an audit opinion on the accounts. Independent examiner's statement In Connection with my examittation, no matter has come lo my attention- (l ) which gives me reasonabl¢ ¢au5e to believe that. in any material respec¢ the requiremerkts.. to keep accounting records in accordance with section 130 of the 2011 Act- or to prepare accounts which accord with the accounting records and comply with the accounting requiiements of th¢ 2011 Act have not been met. or (2) to wliich, in ikny opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reaclied. Mrs L Dunford CCA Kitchen and Brown Accountants Ltd 40 Coinagehall Street HELSTON TR13 8EQ Date.. 17 June 2024

PAROCHIAL CHURCH COUh'CIL or ST KEIVERNE ST KEVERNE CHURCFI & ST PETER'S CFIURCH COVERACK FINANCIAL STATEMENTS FOR THE YEAR ENDF.D 31 DECEMBER 2023 Geiieral Fund R ei Is ai)d Pa ments Ac¢ount 2023 2022 Recei Voluiitar Re¢ei Planiied Giving Gift Aid Recovered Otlier Giving Collections Gift Days and Sundry Donations Colleciioiis for Outward Giving Legacies Grants- Diocese EneTgy Fund ts 14,057 4.888 1,032 2.966 4,120 1,661 16,810 5,109 646 3,416 4,128 5,243 26,913 3,883 28,724 66,148 A¢iivities for Generatin Fundraising Funds 906 421 Churcli Activities Church Hall L¢ttings Fee5 Solar Panels 5.935 7,677 1,719 3.862 7,433 503 15,331 11,798 Income froin Iiivestinents Iiiterest Received Wayleaves Church House Rent 867 409 12,074 12,943 12,000 12,411 Other Iiicoine Insurance Claim Coiitribution to Software Costs Government Ei)ergy Support 270 625 60 600 870 685 TOTAL RECEIIYS £58,774 £91,463 Page I

PAROCHIAL CHURCFI COUNCIL OF ST KEIVERNE ST KEVERNE CHURCH & ST PETER'S CHURCH COVERACK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued Geiieral Flind- Re¢ei ts aiid Pa Inents Accountlcoiitinued 2023 Pil m£n15 Mission Givin and Donations Missionary and Charitable Giving 851 7,961 Churcli Activities Missioii 2nd Ministry Fund Locutn and Verger Costs Diocese Costs re Funerals, Meinorials and Weddings Missioii and Evaiioelism Expenses Heating ai)d Ligliting Cleaiiing Insurance Major Church Repairs Churcli Repaii's and Maintenance (St Keverne and St Peter's} Church Hall Repairs and Maintenance (St Keverne aiid St Peter's) Purchase of Fixed Assets for Church Purposes Cl)urch House Repairs aiid Renewals Church Organ Repairs and Service Cost of Services Church Hall Runnino Expenses (St Keverne &nd St Peter's) Cliurch House Running Expenses Broadband Costs Fundraisiiig Costs 12,000 3,798 1,282 9,000 4.008 1,426 4,310 41 5,446 14,973 5,077 19 4.538 8,231 1,586 1,770 1.284 95 5,393 4,298 1,212 1.235 148 1.355 1.395 5.872 2,214 587 70 5,391 2,145 317 10 60,581 50.180 Chiircli Mana einent and Admiiiistration Accouiitancy Fees Administration Costs 756 1,185 720 1,412 1.941 2.132 TOTAL PA YMENTS £63,373 £60,273 Excess of (Payinents over Receiptsy Receipts over Payments {4,599) 31,190 Balance Brouglit Forward al l January 2023 46,329 15,139 Balance Carried Forward at 31 Deceiiiber 2023 £41,730 £46,329 Page 2

PAROCHJAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Ctsntinued St Keverne- Bell and T r M intenance Fund Recei ts and Pa ments A¢¢ounl- Restricted Fund 2023 2022 Recei Donations and Fundraising Income Tax Refund on Gift Aided Donations Interest 455 120 176 631 55 181 Pa InenES Repairs aiid Maintenance Bellringers Festival Costs 430 235 665 264 Excess of (Payments over Receipts) (34) (83) Balance Brought Forward at l January 2023 1,224 Balance Carried Forward at 31 December 2023 £1.107 £1,141 Worshi Grou Fund Re¢ei ts and Pa meiits Account- Restricted Fund 2023 2022 Recei meiits Exce55 of Receipts over Payments Balance Brouglit Fonvard at l January 2023 100 100 Balance Carried Forward at 31 Deeember 2023 £100 £100 ac of Louis Ward - Maintenance of St Keverne Church and Church ard Fund Recei Accouiit- Restricted Fund ts and Pa ments 2023 2022 Recei Interest 425 Pa ments Excess of Receipts over Payments 425 Balan¢¢ Broughi Forward at l January 2023 13,263 13,254 Balance Carried Forward at 31 December 2023 £13,688 £13,263 Page 3

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued St Keveriie and Coverack Churcli ard Recei ts and Pa ments Account- Restricted Fund 2023 2022 Reeei Biirials and H¢adstoiies Doiiations and Graiits 5,011 2.200 5,957 2,200 7,211 8,157 Pa ments Grass Cutting ￿]d Bilis Water 7,078 40 7,341 116 7,118 7,457 Excess of Receipts over Payments 93 700 Balance Brouglit Forward at l January 2023 8,006 7,306 Balance Carried Forward at 31 De¢¢mber 2023 £8.099 £8,006 St Keverne Youn Peo le's Club Recei ts and Pa ments Account - Restricted Fund 2023 2022 Recei Interest 339 Pa Inents Excess of Receipts over Payinents 339 Balance Brought Forward at l January 2023 10,588 10,581 Balaii¢e Carried Forward at 31 DeceinbeT 2023 £10,927 £10,588 Page 4

PAROCHIAL CHURCH COUTr4CIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DF.CEMBER 20231Continued Little Fishes Recei ts aiid Pa Ineiits Accouiit- Re5ti'icted Fuiid 202 2022 Recei Subscriptions Donations Grants Received 461 127 10,000 330 700 10,588 1,030 Inents Provisions Sundiy and Otlier Expeiis¢s Toy5, Slow Cookers and Otlier Equipment Rent 774 340 2,590 175 103 112 3.879 215 Excess of Receipts over Payments 6,709 815 Balance Brouglit Fonvard at l January 2023 3,454 2,639 Balance Carried Forward at 31 December 2023 £10,16) £3.454 Coverack Luncheon Cliib - Restricted Fund 2023 2022 Recei Lunches Raffles Grants and Donations 564 142 20 726 Pa ments Meal and Food Costs Gift Cookery Equipineiit and Otliei. Expenses 507 27 80 32 93 600 139 Ex¢ess of (Payinents over Receipts) 126 (139) Balance Brouglit Forward ai l JanuaTy 202) 1.322 1,461 Balance Carried Forward at 31 Decembei. 2023 £1,448 £l,i22 Page 5

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEI MENTS FOR THE YEAR ENDED 31 DFCEMBER 20231Conlinued ac froin Mr R Hockin Maiiitenaiice aiid Re air of the Fabric of St Keverne Parisli Church- Restricted Fund 2023 2022 Recei Interest 160 Pa rn¢iits Excess of Receipts over Payments 160 Balance Brouglit Forward at l January 2023 5,004 5,000 Balance Carried Forward at 31 December 2023 £5.164 £5,004 Mr R Hockin Endowinent Fuiid 2023 2022 Recei 325 Pa ments Ex¢ess of Receipts over Paym¢iits 325 Balance Brought Forward al l Jaiiuary 2023 10,146 10,015 Balance Carried Forward at 31 De¢emb¢r 2023 £10,471 £10,146 Page 6

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued St Petei s Fund - Restricted Fuiid 2022 Recei Donations Concert Proceeds Income Tax RefLind on Gift Aided Donations 1,349 504 127 4,816 1,980 920 5.736 ments Roof Repair Costs Performer Fee 1,380 600 24,890 1,980 24,890 Ex¢¢ss of (PaytTJ¢nts over Receipt5yRcceipts over Payments {19,154) Balance Brought Forward at l Januaiy 2023 19,154 Balaiice Carried Forward at 31 Deceinber 2023 Pag¢ 7

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231Continued Stateinent of Assets and Li￿l11tieS at 31 Deceinber 2023 Total G¢n¢i'al R¢stricted Endowinent Fund Funds Fuiids Totals 2023 2022 Assels Barclays Bank Accounts Lloyds Bai)k Accouiits Natwest Bank Account CBF Deposit Fuiid5 Cash 10,160 8,199 1,175 30,886 276 10,160 24,598 ,175 10,471 66,488 476 3.392 19,804 895 74,382 880 16,399 25,131 200 TOTAL MONETARY ASSETS £41,730 50.696 10.471 102,897 99,353 Debtors Iiicome T&x Refund EDF (St Keverne Church Heating and Lighting) EDF ICov¢rack Cliurcli Heatiiig and Ligliting) EDF {St Keveriie Churcli Hall Running Expen5e5) EDF {Coverack Cliurch Hall Heating and Lighting) EDF. Feed in Tariff - St Peters Hall Funeral Fees Millerson (Church House Agents Letting Fees) Cliurch House Rent {Water Recliargesl Sumup (Gei)eral Donations) Bit Defender- Reimbursement Due 56 252 147 26 345 222 56 252 147 26 345 222 1,888 62 432 43 43 43 64 97 50 97 50 37 TOTAL DEBTORS £1,302 1,302 2,462 OiherA5sets Dio¢ese- P D Williams De¢'d Will Trust (Capital) Stock Freehold House - Church House, Coverack (al Valuation for Insuran¢¢ Purposes) 3,014 1,034 3,014 1,034 2.905 1,405 437,500 437,500 437,500 TOTAL OTHER ASSETS £441,548 441,548 441.810 Page 8

PAROCHIAL CHURCH COUNCIL OF ST KEVERNE FINANCIAL STATEMENTS FOR THE YKAR ENDED 31 DECEMBER 20231Continued Statement of Assets and Liabilities at 31 December 20231Continued eneral Fund Reslri¢ted Funds Totals 2023 Liabililies A¢counlan¢y Fees South West Water (Church Halls) BDF (St Keverne Church Hall Healing and Lighting) EDF {Coverack Church Heating and Lighting) EDF (Coverack Cliurch Hall Heating and Lighting) Vergers Truro Diocese Locums Organist- Landewednack Church Ruan with St Grade PCC Landewedna¢k PCC Mrs C Robinson (Cost of Services) Rev J Ough (Cost of Services) L Foy (Church Organ Repairs and Service) C Tongue (Cleaning Church Hall) Timpsons (Cliurch Hall Repairs) Foot Anst¢y (D Billingham E￿ate- Legal Fees) Consols Oils (Church H¢&ling and Lighting) Millerson (Church House Rent in advance) Mrs H Mccabe (Purchase of Fixed Assets for Church Purposes) Mrs H McCaEe (Adminisirntion) TTenoweth Roofing (Major Church Repairs) Lizard Roofing (Major Churcli Repairs) Celtic Scaffolding Ltd (Major Church Repairs) Penolva Projects (St Keverne Church Repair5) MSB (St Keveme Church Repairs) A Carey Electrical Ltd {Coverack Church R¢pairs) J Clayton (Churchyard) South West Waier (Cliurchyard) L Williams (Churehyard) Childrens Society Childrens Hospice Tear Fund Afglianistan RefuEee Appeal Red Cross Middle East Appeal Sumup (Cost of Fundraising) St Keveme Band (Cost of Fundraising) 850 56 850 56 720 ioi 34 173 30 327 619 80 1,649 688 240 58 156 88 30 327 619 80 1,649 688 240 58 156 88 100 372 209 80 1,178 481 12 98 447 419 419 419 22 19 1,668 7,000 1.800 52 52 55 96 102 55 96 102 590 28 660 77 127 60 607 590 28 660 77 127 60 607 583 45 60 300 300 TOTAL LIABILITIES £5.866 2,149 8,015 15,632 Approved by the PCC on 2 June 2024 and signed on ils behalf by- C THOMSON J KEARSLEY Miss C Thomson Honora Treasurer Mrs J Kearsley Churchwarden Page 9

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PAROCHIAL CHURCH COUNCIL OF ST KEVCRNE ST KEVERNE CHURCH & ST PETER'S CHURCH COVERACK NOTES TO THE FJNANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEI MBER 2023 ACCOUNTING POLICIES The Financial Stateinenls of Ilie PCC have been prepared in accordance with the Church Accouiiting Regulations 2006 iising the Re¢eipts and Payments basis. The accounts include mon¢lary ti'ansa¢lions, assets and liabilities for wliich the PCC ean be held responsible. Tliey do not ii)clude tlie accouiits of otlier cliurcli groups tliat owe ali affiliation to another body, nor those that are inforinal gatlierings of Churcli meinbers. Subjeet to the above, receipts and payments include iiicoine as received and expeiiditure when irrevocably paid. ND The General Fund represents the funds of the PCC that are not subject to any special restrictions regarding their use and are available for application to the general purpose5 of tlie PCC. These ii)cliide funds designated for a particular PUTpose by tlie PCC. RestTlCted Funds are those where the use of tlie funds is resiricled lo tl)e purpose indicated by the iiame of tt]e fund eoiieerned. Tlie Secretarial and Administrator Worker Fund was closed in the previous year. The Endowment Fund relates to a lega¢y re¢¢ived from Mr R Hocking to be Fetained as a ¢apitsl fund, tlie income from whicli is to be used for the upkeep of St Keverne Cliurchyard. The fund is ¢urrently held in tlie CBF Church of England Deposit Fund. STATEMENT OF ASSETS AND LIABILITIES Tlie following assets are recognised but not valued in the Statement of Assets and Liabilities.. St Keyerne Church Hall and St Peter's Hall, Coverack. Movable Chiirch furnishings held by the Churchwardens on special trusi for the PCC and whi¢h require a faculty for disposal. Coinputer Equipinent Tlie following assets are recognised and a monetary value given as part of the description in tlie Statement of Asseis and Liabilities: Closing bank balances. Amouiits owing from H M Revenue and Custoins. Any oilier ainounts owiiig to the PCC. Ii)vestments l)eld beiiefi¢ially by the PCC. The following liabilities are recogiiised in the Statenient of Assets and Liabilities-. Creditors for donations aiid grants payable to charities al 31 December. Any other ainounts owing by the PCC. Page 11

PAROCHIAL CHURCH COUNCIL OF ST KEVEftNE ST KEVERNE CHURCH & ST PETEI R'S CHURCH COVERACK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEI AR EI NDED 31 DECEMBER 2 231Continued TRANSACTIONS WITH MEMBERS OF THE PCC There were no transactions between the PCC and its members during the year. FINANCIAL COMMITMENTS The Pcc's principle of donating a percentsge of the annual general Church iiicome in support of missionary work and other charities, is actively being considered and a decision for 2024 is to be confirined ￿ to who and liow much. DIOCESAN MISSION AND MINISTRY FUND The a¢¢ounts include payments duriiig the year to tlie Diocese of Truro of £12,000 iii r¢sp¢¢l of ils rcquesi for a contribution from tlie PCC towards tl)e Diocesan Mission ai)d Minisiry Fund (MMF), previously knowii as 'Coininon Fuiid, or 'Parish Share/Quora'. The amount paid wa5 less than the total MMF of £347,063 {including £i35,063 brought forward from previoiis years) requested by the Diocese. However, the shortfall in payment (in¢luding tlie shortfall in payment for previous yeaTS), is only to be treated as a liability in tl)e accounts of tl)e PCC where, and to tlie extent that, the PCC lias iiidicated to tlie Diocesan Board of Finance its intention to pay and Inake good all or part of such shortfall. Notwithstandiiig the PCC'S desire to pay as much as possible of the MMF requested by tlie Diocese in future years. tlie PCC lias not indicated to the Diocese a specific intention to pay any of tlie existing sliortfall. Accordingly. no liability to the Diocese in respect of any shortfall in the payment of MMF is shown in these accounts. BE UEST FROM THE LATE MRS DOROTHY BILLINGHAM Tlie Ind¢iniiity in respect of tlie potential repayinent of a bequest from Ilie above Estate thai was entered inio in 2022, in tlie event of a claim against the Estate, remains in place until 30 June 2024. STATUS OF THE PCC TIie PCC is registered with the Charity Commission (registered iiumber 1129138). Page 12