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← The Parochial Church Council Of St Mary And St Paul Hemel Hempstead

2023-12-31-accounts

The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Registered Charity No: 1130644

The Parish of St Магу and St Paul, Hemel Hempstead

Annual Report and Accounts

for the year ended 31 December 2023

Contents

The Annual Report

Structure, Governance and Management

Independent Examiner's Report

Income and Expenditure Account

Balance Sheet

Notes to the Accounts

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

The Annual Report

The Parochial Church Council (PCC) of the Parish of St Mary and St Paul is chaired by the Team Rector of the Benefice, the Revd Canon John Williams, (inducted on 30[th] March 2017). He is supported by the three Team Vicars in the wider benefice and in the parish by self-supporting (The Revd Luke Geoghegan) and retired clergy (The Revd Canon Richard Leslie).

Aims and Purposes

The PCC understands that the purpose of the church in this parish is to promote within the ecclesiastical parish - and the church congregations - the pastoral, evangelistic, social and ecumenical mission of the Christian Faith as set out by the Church of England and reflected in the catholic creeds. The PCC is also specifically responsible for the maintenance of St Mary’s Church and Hall in the Old Town centre of Hemel Hempstead and St Paul’s building complex in Highfield. The buildings are viewed as a resource to be used by the congregations for public worship, baptisms, weddings, thanksgivings and funerals, parish organised activities and also extensively by the local community.

Objectives and Activities

The PCC agreed revised Mission Action Plan SMART Goals as follows:

These goals, revised at the end of 2022, will be updated again during 2024.

Focus and Meaning of our Activities

The regular Sunday and weekday services give a focus and meaning for everything else that happens in parish life. The worship of Almighty God is central to the way the Christian functions and the parish seeks to nurture and encourage this and to draw the whole community into this expression of God’s love and forgiveness.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Remembering our historic status as the Established Church and our responsibility to welcome everyone - with or without a faith – into buildings which speak of God’s unconditional love, we seek to keep our buildings open and welcoming as much as possible.

The church tries to foster and encourage outreach and charitable works both from individual members of the church community and by PCC initiatives. The Clergy support Church and community by carrying out baptisms, weddings, funerals and special blessings for those who, regardless of their connection with the local worshipping community, feel at these important times a church service and the human contact that surround this is important. The connections with our local schools and the Uniformed (Scouting) Organisations within the parish continue to grow with regular engagement and special events throughout the year. The buildings we care for are greatly valued by these groups and this is very encouraging.

Pastoral Care

The Church seeks to offer pastoral support and care to church members and people within the community especially our schools, shops, businesses and residential homes. The monthly Pastoral Group continues to meet on the first Monday of each month to discuss current pastoral needs and to pray for the sick and departed, to discuss ministry to others on the margins and in need and to pray for them. This reflects the pastoral care exercised by everyone in the Body of Christ, not just licensed ministers. The Team Clergy also meet most Tuesday mornings to encourage one another and look at wider pastoral care issues.

Mission and Community Support

Within the Parish there continues to be a strong sense of the need to support the under privileged here and abroad. The Parish was one of the main drivers to establish DENS (Dacorum Emergency Night Shelter) in the early 90’s and continues to support it through gifts of food and occasional donations. St Paul’s support of the Highfield Fridge and Community Café increased during 2023 with deeper links and a small grant from parish trust funds. A regular Warm Hub operated in the colder months in St Mary’s Hall as part of the Borough Council initiative to help those in need and on the margins. The parish has also continued support for Liberty Tea Rooms in the town and used their voucher scheme to help the increasing number of homeless who come in to church seeking help.

The parish seeks to support local charities that help in defined ways like the Foodbanks, Street Pastors, Citizens Advice, Liberty Tea Rooms, Christians Against Poverty, chaplaincy to the waterways, the local Hospices and Dacorum Community Trust.

Since 1998 St Paul’s has supported Christian Aid’s initiatives in Nicaragua and other donations from the whole parish included: The Bishop’s Harvest Appeal, the Children’s Society and other charities.

Members of the Parish established the UK Langa Pre-School Trust (LTPT) in 2011 and this independent trust is run on a voluntary basis in support of 500 children in

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Cape Town, South Africa. The Trust is supported in many ways by the Parish and each year sees some wonderful new and regular events to raise money and awareness for this important cause.

The Buildings

The Parish are custodians of buildings that need to be looked after and in particular one of these is Grade 1 listed, which needs maintaining and to be available to the public for church services, community & school events as well as for the general visitor. The Parish provides the framework that allows the maintenance of these historic buildings and the opening to the public to happen, so that the buildings are available to be visited by the public without charge as well as allowing them to be passed on to future generations. Work has continued both at St Mary’s and St Paul’s to improve the condition of all our buildings so that they are better able to serve community and parish. The PCC is grateful to the Friends of St Mary’s and all who make repair and maintenance possible.

Reaching out and coming in

In 2023 our new audio visual systems allowed us to stream services from both churches on YouTube, replacing our pandemic style Zoom ministry. This means that Sunday services and special events can be made available to people who are away, former parishioners, family and friends abroad, as well as continuing to be a lifeline to the house-bound and those who find it difficult to attend church.

The third year of ‘Open Church’ at St Mary’s, with people able to visit every day between 10 and 5, has seen greater numbers of visitors, more candles lit and more personal prayers posted than ever before. This has become a key, important ministry of the parish and the PCC is very grateful to all those who have made this possible especially by opening, closing and cleaning the building.

Our engagement with the Old Town market and businesses within the High Street commercial community has continued to develop despite the economic downturn caused by the energy crisis and increased cost of living during the year.

St Paul’s have continued to maximise the use of their hall and parish room, seeing much community support group involvement during the year. The first full year of the church sharing arrangement with the local Roman Catholic Ordinariate Group has seen many opportunities and good things developing along with the odd niggle, thankfully - so far - easily overcome.

Financial Review

To understand the trend in our financial situation it is useful to strip out a number of items that cloud the scene. These are the impact of Savings held in Funds (these vary in value with the Stock Market), exceptional Grants and the income from events like Art in the Nave.

When these are stripped out, the picture that emerges is rather more worrying than the picture seen in the headline.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

In 2023 the Accounts show a surplus of £1920 but this was the result of the following exceptional inputs.

The Ordinariate started using St Paul’s Church bringing in rent of £3000/yr, Art in the Nave and the Craft Beer Festival brought in £4,302 and our CCLA Fund investment increased in value by £2441. Without these Special items there would have been a shortfall of around £7.8k. Assuming that the association with the Ordinariate will be a continuing one, so taking that income as established the shortfall would reduce to just under £5k

Similarly in 2022, ignoring the loss made on the Fund investment, the Accounts showed a small surplus but if the income from Art in the Nave and the grant of £2526 received from the Diocese to help with energy costs is stripped out there is a shortfall of around £5k.

Whilst we are extremely grateful for this special event income, it would be unwise to learn to rely on it too heavily as it can mask a deteriorating underlying financial situation. Also, it can all too easily disappear, as it often depends on the enthusiasm of one person.

The real challenge that we face as a Parish, as shown in 2023, is that our regular giving income is continuing to shrink despite the large inflationary increases that our PGS members so generously honoured.

Art in the Nave was once again a tremendous success contributing around £4000 instead of £3000 to our funds. The Beer festival was unlucky with the weather and so only contributed a small amount but it is hoped that 2024 will be more successful.

The Fee income from Weddings and Funerals surprised us by bringing in around £2.7k more than expected but the 2024 outlook suggests that this may well be a one-off exception to the downward trend.

Hall letting income was really encouraging bringing in around £4.4k more than budgeted.

So, the good news story is that a Budgeted shortfall of around £4k turned into a notional surplus of around £1.9k but the underlying story is that the Parish finances are getting ever more dependent on income that comes from sources other than our membership giving. This must be a cause for concern.

We remain grateful to the Friends Of St Mary’s and the Legacy Fund which have funded a number of small maintenance tasks at St Mary’s as well as the completion of the replacement of the Lexan window protection with powder coated stainless steel mesh guards. The generous donation to fund the planned pew re-ordering has paid for the Architectural input that continues and will hopefully allow the work to be tendered during 2024.

St Mary’s has continued to open between 10am and 5 pm every day and by the number of candles lit and prayer notes posted, as well as the comments in the Visitors Book, this continues to be appreciated in the community.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Both churches and St Mary’s Hall continue to have ongoing maintenance budgets and these seem to help to keep all three buildings in reasonable shape.

Reserves Policy

At the November 2023 PCC the reserves for 2024 were set to a range from 11.5k (the minimum needed to pay a month’s outgoings) and 29.2k (three months average budget expenditure). The actual position to be discussed at each PCC.

Volunteers

We would like to thank all the volunteers, including members of the PCC, who work so hard to support our church, both within itself and through its outreach. We are particularly grateful to our Churchwardens; Gordon and Rosina Gaddes at St Paul’s and Emmeline Lambert and Rosamund Russell at St Mary’s, along with their deputies; Malcolm Taylor, and Norma Podmore, whose hard work and commitment throughout the year is much appreciated. The financial value of such work is incalculable and without it our church could not operate.

We also want to thank the full time, non-stipendiary and retired clergy who have continued to serve us lovingly and dependably. Their leadership, service and loving care are appreciated by both parishioners and by those outside the congregation who, through bereavement, marriage or just a life situation, come into contact with them.

The Parish was represented on the Hemel Hempstead Deanery Synod by Yemi Wilde-Halim and Lindsay Kemp. We thank them all for maintaining this important link. The Parish has active membership of the local Interfaith Network and personal links are forged through this forum. Thanks, are also due to the Finance Committee, the Treasury Team of volunteers and also Norma Howie – along with Sheila Neep - in the Team Office for their dedicated work during the last year. It is only with their highly relevant, uncomplaining and systematic work, that necessary but challenging tasks are completed.

Public Benefit

Under the Charity Commission registration, the Parish is described as an ‘established church providing regular public worship open to all; pastoral work including visiting the sick and the bereaved and promoting the whole mission of the church through the provision of activities for senior citizens, parents, toddlers and other groups’.

This is a challenging mission statement but in all their decision making the Parochial Church Council have the Mission aims in mind, and the Parish remains clear that the church, as an organisation, is there for the benefit of the whole community and not just the gathered worshipping church and wider supporters. Whilst it is often tempting for the parish to act in a way which is building centred, we should remember that much of the undocumented work of the parish takes place away from our buildings and is not widely known to anyone other than the recipients.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Structure, Governance and Management

Reference and administration details of the Church, its trustees, and advisers for the Year ended 31st December 2023

Team Rector

The Revd Canon John Williams The Rectory High Street Hemel Hempstead HP1 3AE

Address for Correspondence

The Parish office High Street Hemel Hempstead Herts НР1 ЗАF

Bankers

Lloyds Marlowes Hemel Hempstead Herts HP1 1BH

Accountants

Melwoods - Chartered Certified Accountants Imex Building 575-599 Maxted Road Hemel Hempstead Hertfordshire HP2 7DX

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

The Parochial Church Council (PCC) is a charity that was exempted (until January 2009) from the requirements to register with the Charity Commission. It is now registered with number 1130644.

The members of the PCC are the trustees of the charity during the year 2023 membership of the PCC was as follows

Churchwardens

St Mary’s: Emmeline Lambert Rosamund Russell St Paul’s: Gordon Gaddes Rosina Gaddes (Lay Co-Chair)

Elected Lay Deanery Synod Representatives

Lindsay Kemp Yemi Wilde-Halim elected at 30[th] April 2023 APCM Gordon Gaddes tenure ceased at 30[th] April 2023 APCM

Elected Lay Members of the PCC

Michael Boardman Jenny Bowes Brian Crawley Yvonne Doran Norma Podmore elected at 8[th] May 2022 APCM Andrew Williams Roger Sygrave tenure ceased at 30[th] April 2023 APCM Co-opted at PCC 23[rd] May 2023

Clergy

The Revd Canon John Williams Team Rector in the Hemel Hempstead Team Ministry The Revd Luke Geoghegan Self Supporting Associate Minister Ex-officio member of PCC The Revd Canon Richard Leslie Permission to Officiate Clergy Member but not a member of the PCC

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Independent Examiner's Report to the Trustees of The Parish of St Mary and St Paul, Hemel Hempstead

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2023 which are set out on pages 10 to 20

Respective responsibilities of trustees and examiner

As the charity's trustees, you are responsible for the preparation of the accounts; you consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility

to examine the accounts under section 145 of the 2011 Act;

to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act;

to state whether particular matters have come to my attention.

Basis of independent examiner's statement:

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from 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 which gives me reasonable cause to believe that in, any material respect:

  1. the accounting records were not kept in accordance with section 130 of the Charity Act: or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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Martin F M Eynaud FCCA Melwoods Chartered Certified Accountants Imex Building 575-599 Maxted Road Hemel Hempstead Hertfordshire HP2 7DX Date: 08 March 2024

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Statement of Financial Activities 31 December 2023

Notes Unrestricted Restricted 2023 2022
Funds Funds TOTAL TOTAL
FUNDS FUNDS
INCOMING RESOURCES
Voluntary Income 2(a) 69,796 17,587 87,383 108,058
Activities for generating funds 2(b) 4,395 7,690 12,085 14,780
Income from investments 2(c) 970 435 1,405 775
Income from church activities 2(d) 38,269 340 38,609 29,364
Other incoming resources 2(e) 2,078 13,442 15,520 66,839
TOTAL INCOMING RESOURCES 115,508 39,494 155,002 219,816
RESOURCES EXPENDED
Generation of voluntary income 3(a) 9,085 9,085 4,326
Fundraising costs 3(b) 1,781 1,355 3,136 6,700
Church activities 3(c) 112,792 52,624 165,416 156,210
Church Governance costs 3(d) 1,500 1,500 1,500
TOTAL RESOURCES EXPENDED 116,073 63,064 179,137 168,736
NET INCOMING/(OUTGOING) -565 -23,570 -24,135 51,080
RESOURCES
TRANSFERS BETWEEN FUNDS (GF/RF)
Gross Transfers between funds - in 44 3,853 3,897 3,693
Gross Transfers between funds - out -3,897 -3,897 -3,693
Net incoming / outgoing before other gains / losses -521 -23,614 -24,135 51,080
GAIN ON CCLA INVESTMENT BOND 2,441 2,441 -3,414
Net movement in funds 1,920 -23,614 -21,694 47,666
Balances carried forward 1st January 2022 27,777 69,608 97,385 49,719
Balances carried forward 31st December 2023 29,697 45,994 75,691 97,385

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Balance Sheet 31 December 2023

Notes
FIXED ASSETS
CCLA Bond
6
CURRENT ASSETS
Debtors
8
Short term
deposits
CCLA deposit
6
Cash at bank and in hand
LIABILITIES: AMOUNTS
FALLING DUE WITHIN ONE YEAR
Creditors
7
NET ASSETS
5
FUNDS
Unrestricted
Restricted
9
TOTAL FUNDS		 Unrestricted
Funds
Restricted
Funds
2023 TOTAL
FUNDS
2022 TOTAL
FUNDS
£
£
£
£
17,086
11,077
28,163
25,722
5,235
420
5,655
4,057
3,985
3,985
53,773
0
30,512
30,512
19,072
19,072
22,989
24,307
34,917
59,224
80,819
11,696
11,696
9,156
11,696
0
11,696
9,156
29,697
45,994
75,691
97,385
29,697
29,697
27,777
45,994
45,994
69,608
29,697
45,994
75,691
97,385

Approved on behalf of the Parish

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The notes on subsequent pages form part of these accounts

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Notes to Financial Statements for year ended 31[st] December 2022

1 Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting (Amendment) Regulations 2006 together with applicable accounting standards and the Charities SORP (2005).

The financial statements have been prepared under the historical cost convention.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for а particular purpose by the PCC are also unrestricted.

Restricted funds represent funds of the PCC which are donated for а purpose which is specified by the donor.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal gatherings of church members.

Income

Collections are recognised when received by or on behalf of the PCC.

Planned giving is recognised only when received.

Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grant and legacies are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its receipt certain.

Other income

Hall rent is recognised when received.

Resources

Grants and donations are accounted for when paid over or when awarded if that award creates а binding obligation on the PCC.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Activities directly relating to the work of the Church

The diocesan share is accounted for when paid.

Payment for utilities and other services is accounted for when an invoice is paid or а direct debit/standing order mandate is recorded in the bank statement.

Fixed Assets

Consecrated property and moveable church furnishings.

Consecrated and beneficed property of any kind is excluded from the accounts by section.10 of the Charities Act 2011.

Moveable church furnishings held by the Vicar and Church wardens on special trust for the PCC which require а faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church Inventory. There have been no such acquisitions since 1 January 2001 and therefore no depreciations charges have been made.

All minor items are written off when purchased.

Other fixtures fittings and office equipment

Items costing less than £1,000 are written off when the asset is acquired. There are no items over this value that are less than four years old.

Fixtures and fittings are depreciated at 20% per annum on the straight-line basis.

Current assets

Amounts owing to the PCC at 31 December in respect of fees, or other income are shown as debtors where their receipt is assured.

Short term deposits include cash held on deposit with the CBF Church of England Funds or at the bank.

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Not
e
*
expanded in Note Subsections
2
INCOMING RESOURCES
2(a)
Voluntary Income
Planned giving:
Gift Aid donations
Income tax recoverable
Gift Aided Gifts
Loose Plate at all services
GASDS recovered
Church gift boxes

Grants

Donations
Legacies
2(b)
Activities for generating funds

Events
100 Club Receipts
2(c)
Income from investments
Interest
2(d)
Income from church activities
Halls rent and key Deposits
Fees weddings and funerals
2(e)
Other incoming resources

Surplus Receipts
"Stomp" Magazine
Cost recovery: Supplies
Cost recovery: Refunds
Team Office Copying
Quinquennial fund
Donations from CBF Fund
TOTAL INCOMING RESOURCES**		 Unrestricte
d Funds
Restricted
Funds
2023 Total
Funds
2022 Total
Funds
£
£
£
£
47,907
0
47,907
50,131
10,504
193
10,697
11,085
339
633
972
1,548
755
390
1,145
1,478
3,193
235
3,428
2,096
4,291
6,501
10,792
5,034
700
6,912
7,612
6,066
2,107
1,092
3,199
30,620
0
1,631
1,631
0
69,796
17,587
87,383
108,058
4,395
6,340
10,735
13,325
0
1,350
1,350
1,455
4,395
7,690
12,085
14,780
970
435
1,405
775
970
435
1,405
775
31,468
0
31,468
24,739
6,801
340
7,141
4,625
38,269
340
38,609
29,364
492
0
492
3,551
97
0
97
205
461
0
461
190
161
642
803
0
867
0
867
893
0
800
800
0
0
12,000
12,000
62,000
2,078
13,442
15,520
66,839
115,508
39,494
155,002
219,816

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Note

expanded in Note Subsections
3
RESOURCES EXPENDED
3(a)
Generation of voluntary income
Cost of Stewardship campaign
Fees to Fundraisers
3(b)
Fundraising costs
Events
100 club payments

Surplus Payments
3(c)
Church activities
Ministry: diocesan parish share
Clergy expenses
Churches running costs
Churches maintenance - routine
 Churches maintenance - major
Upkeep of services
Upkeep of services Clergy
StM Hall costs
StP Hall costs
Organ and piano tuning
Children and Young people
Organist fee
Team Administrator
 Administration
Reprographics
Stationery
Later Recovered
Team Office Costs
Return of Hall Deposits and Prepayments
Security measures

Payments from special collections
Quinquennial Fund
3(d)
Church Governance costs
Accountant's fees
TOTAL RESOURCES EXPENDED*		 Unrestricte
d Funds
Restricted
Funds
2023
TOTAL
FUNDS
2022
TOTAL
FUNDS
£
£
£
£
0
0
0
158
0
9,085
9,085
4,168
0
9,085
9,085
4,326
0
705
705
2,609
0
650
650
600
1,781
0
1,781
3,491
1,781
1,355
3,136
6,700
56,133
0
56,133
55,093
2,175
0
2,175
2,326
16,364
1,992
18,356
13,121
4,966
1,545
6,511
4,886
0
41,599
41,599
46,061
2,661
754
3,415
2,422
1,008
0
1,008
461
8,712
0
8,712
7,017
2,104
0
2,104
1,861
996
0
996
960
850
447
1,297
642
2,250
0
2,250
2,300
8,446
0
8,446
7,305
2,691
0
2,691
2,262
1,391
0
1,391
1,436
384
0
384
798
366
20
386
102
352
0
352
181
32
96
128
290
111
0
111
101
0
6,171
6,171
6,585
800
0
800
0
112,792
52,624
165,416
156,210
1,500
1,500
1,500
1,500
0
1,500
1,500
116,073
63,064
179,137
168,736

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Note 4 to Staff Costs

During 2023 we had two direct employees. Other cleaning and organ-playing services were bought from self-employed people.

Mrs Norma Howie continues to be employed as Team Administrator. Mr T McDougall continues to be employed as the cleaner at St Mary’s Hall.

The Parish continues to pay the Living Wage as its minimum hourly rate.

Mr L Kemp, Mrs S Kemp, and Mr M Russell received fees from either the Team Benefice Fees account in connection with services and or weddings and funerals or from the Parish account in connection with Hall lettings.

Mr Kemp was elected to the PCC in October 2020, Mrs S Kemp is his wife. Mr M Russell is the son of Mrs R Russell who was elected as Churchwarden in April 2021.

No other Officer or PCC member received any money except by way of reimbursement of monies expended on the Church’s behalf and against receipts.

As required by legislation, the PCC continues to be registered with NEST as their pension provider in the event of any employee wishing to take up the required offer to start a pension fund. Both of our employees are in the categories where starting a pension fund is optional rather than compulsory and, after consultation, both have decided against taking out a pension.

Not
e
4
STAFF COSTS
Wages and salaries
5
ANALYSIS OF NET ASSETS BY FUND
Current Assets
Current Liabilities
CCLA investment bond
Fund balance
6
CCLA Investments
CCLA deposit
CCLA Bond		 Unrestricte
d Funds
Restricted
Funds
2023
TOTAL
FUNDS
2022
TOTAL
FUNDS
11,337
11,337
9,929
11,337
0
11,337
9,929
24,307
34,917
59,224
80,819
(11,696)
(11,696)
(9,156)
17,086
11,077
28,163
25,722
29,697
45,994
75,691
97,385
2023
2022
30,512
0
28,163
25,722
58,675
25,722

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

7
Accounts Payable
StP electric
StP insurance
StM gas
StM electric
StM insurance
StM Hall gas
StM Hall electric
StM Hall insurance
Accountancy Fee
Administrator Q4 PAYE
StM cleaner Q4 PAYE
Organist
Incumbent expenses (JW)
Incumbent Expenses (LG)
Children's Expenses
StP Cleaning
KCS copier charges
Organ Tuning
Admin expenses
StM Hall Maintenance
Upkeep of services
GASDS correction
StM boiler service
Total
8
Accounts Receivable
St Pauls hall lettings
St Marys hall lettings
St Paul's weekly collections
St Mary's weekly collections
PCC Fees
Grant from Children's Trust
StM Alms boxes
St Mary's hall - gas refund
Gift Aid (from HMRC)
Gift Aid (from HMRC)
GASDS (from HMRC)
Total		 2023
2022
822
493
750
714
390
510
369
246
2,322
2,197
290
381
130
95
360
348
1,500
1,500
420
387
0
12
500
350
1,495
1,553
170
170
150
87
76
360
4
136
75
1,290
200
11,696
9,156
2023
2022
830
1,821
239
490
552
54
397
700
103
586
885
950
54
32
1,309
710
5,655
4,057

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

9
RESTRICTED FUNDS
CapWorks - Capital Works
St Paul's Fabric Fund
Repairs - Repairs
Quinquen - Quinquennial accrual
LegacyFund - Legacy Fund
Bursary - Bursary to fund spiritual
journeys
ComOutRh - Community Outreach
YouthSuppt - Youth Support (ex Ruth
Milbank)
StMAltFab - Ben Neep Bequest Re St
M Altar Fabrics
Bellmtce - Jonas Bequest (Bells)
Christcoll - Christmas Collections
Othercoll - Other Restricted Collections
Nicaragua - Nicaragua Collections
HunClub - Hundred Club
ArtNave - Art in the Nave exhibition and
fundraising
StMflowers - St Mary's Flowers
HallKeydep - Hall Key Deposits
HMRC - HMRC Gift Aid buffer
WEGBHall - WEGB Hall Hire		 Opening
Balance
Income
Outgoings
Transfers
2023 FUND
TOTAL
49,971
20,470
40,771
(2,855)
26,815
0
470
2,973
3,443
3,721
828
795
3,688
1,560
1,000
3,536
(976)
913
1,631
232
2,312
1,874
447
1,427
577
577
4,951
4,951
1,220
1,220
1,193
1,193
660
673
660
673
1,388
1,800
3,250
62
0
173
100
280
7
0
400
1,395
650
(795)
350
500
11,250
11,766
16
0
257
416
547
126
250
250
0
192
(247)
(55)
0
96
96
0
69,608
39,493
63,063
(44)
45,994
Note for information on the Various Funds: 2023 2022
Salisbury Trust
Funds held in CCLA CBF Investment Fund ** 27,144 33,597
Funds held in CCLA Deposit 297 1,907
Funds transferred to Parish Accounts 12,000 62,000
Buckley Benevolent Fund
Funds held in CCLA CBF Investment Fund ** 14,713 13,461
Funds held in Deposit 1 648
Funds used for Charitable aims 1,050 1000
Buckley Fabric Fund
Funds held in CCLA CBF Investment Fund ** 14,984 13,709
Funds held in Deposit Account 1,030 1,515
Funds used for charitable aims 935 567
Children’s Training
Funds held in CCLA CBF Investment Fund ** 14,736 13,482
Funds held in Deposit Account 327 623
Funds used for charitable aims 700 642

** The value of all these Funds is subject to Market fluctuations

There are 2 Benefice Trust. These are the Children’s Trust (£2,888Cap +£697 accrued interest) and the Benevolent Trust (£4,333 Cap + £46 accrued interest, £1000 used for charitable aims)

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

Note Subsections

Grants (2a)
Children's Trust
Friends of StM - Roof Lead
Friends of StM - Chancel Painting
St Albans Diocese - Fuel Grant
Herts CC - St Paul's
VAT recovery - Roof Lead
Friends of StM - Quinquennial work
Friends of StM - Gutters/Down pipes
VAT Recovery - Window guards
Total
Donations (2a)
Historic Churches trust
EIG Trust130 Fund
In Memory of Brenda Smith
Jenny Bowes - North Aisle
Old Town Market
Buckingham Organists Association
In Memory of Marion Smith
Other
Total
the above are the major donations
Events (2b)
Easy Fundraising
Beer Festival
Amazon Smile
Art in the Nave
Other
Total
Church Running Costs (3c)
StM Church Gas
StM Church Electric
StM Church Water
StM Church Insurance
StP Electric
StP Water
StP Insurance
Total
Church Maintenance Major (3c)
StM Lead Roof
StM Chancel/Lady chapel painting
StM AV electrical
StM North Aisle reordering
StP Picket Fence
StP AV electrical
StM Gutters/Down pipes painting
StM Choir vestry Handrail
StM Window Guards
StM Quinquennial tasks
other
Total		 2023
2022
700
642
433
1,620
522
2,558
400
132
324
1,711
2,275
2,361
7,612
6,066
2023
2022
130
50
28,000
1,140
40
299
1,720
2,440
3,199
30,620
2023
2022
17
269
13
5
4,033
3,090
6,403
10,230
10,735
13,325
2023
2022
2,110
2,502
4,756
2,070
5
111
4,643
4,394
5,337
2,386
5
230
1,500
1,428
18,356
13,121
2023
2022
520
1,944
1,044
20,255
18,923
1,510
410
22,230
2,275
144
15,288
1,889
1,228
41,599
46,061

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The Parish of St Mary and St Paul, Hemel Hempstead Annual Report and Accounts for year ended 31[st] December 2023

StM Hall Costs (3c)
StM Hall Cleaner
StM Hall Gas
StM Hall Electric
StM Hall Water
StM Hall Insurance
StM Hall Upkeep
Total
Administration (3c)
Team Office Telephone/Internet
Website
CRB Checks - Children's Work
Annual subscriptions
Copyright Licences
Other
Total
Payments from Special Collections (3c)
AIN LTPT
AIN Hospice of St Francis
AIN Herts Mind Network
Children's Society
Herts Welcomes Refugees
Christian Aid : Nicaragua
Rennie Grove Hospice
Watford & 3 Rivers Trust (Ukraine)
Turkey/Syrian Disaster
Church Urban Fund
Liberty Tea Rooms (Beer Festival)
Others
Total
Surplus Receipts (2e)/Surplus Payments (3b)
TransferIn
TransferOut		 2023
2022
2,892
2,624
756
1,245
1,365
769
58
251
720
696
2,921
1,432
8,712
7,017
2023
2022
1,665
1,300
215
233
18
27
130
128
512
574
151
2,691
2,262
2023
1,000
500
500
189
472
280
60
1,328
329
118
111
1,284
6,171
2023
2022
491
3,551
1,781
3,491

Transient Income is money paid in by accident or design The items were

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